EVIO (EVIO) 10-K 20 May 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2019	May 09, 2020	Mar. 31, 2019
Document And Entity Information
Entity Registrant Name	EVIO, INC.
Entity Central Index Key	0000715788
Document Type	10-K
Document Period End Date	Sep. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 16,621,047
Entity Common Stock, Shares Outstanding		85,842,473
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Current assets
Cash	$ 110,325	$ 81,736
Accounts receivable, net of allowance of $215,933 and $414,475	133,022	234,178
Prepaid expenses	190,460	45,940
Other current assets	9,689	146,816
Note receivable, current portion	538,904	100,000
Total current assets	982,400	608,670
Right of use assets	2,543,976
Capital assets, net of accumulated depreciation of $422,570 and $123,854, respectively	1,383,828	411,241
Assets not in service		455,540
Land	212,550	212,550
Property and equipment, net of accumulated depreciation of $1,089,403 and $520,437, respectively	3,080,425	3,525,772
Security deposits	178,918	159,632
Note receivable, net of current portion		1,200,000
Prepaid expenses, net of current portion	4,061	63,582
Intangible assets, net of accumulated amortization of $1,977,660 and $318,816		1,680,569
Goodwill		6,037,404
Total assets	8,386,159	14,354,960
Current liabilities
Accounts payable and accrued liabilities	3,811,237	1,546,617
Client deposits	108,418	363,211
Interest payable	1,387,642	416,459
Capital lease obligation, current	957,673	677,030
Derivative liability	2,545,735	1,181,278
Convertible notes payable, net of discounts of $716,714 and $753,557, respectively	3,695,484	1,678,265
Loans payable, current, net of discounts of $0 and $119,000, respectively	762,476	643,927
Loans payable, related party, current
Total current liabilities	13,268,665	6,506,787
Convertible debentures payable, net of discounts of $3,448,110 and $4,043,836, respectively	1,734,890	1,153,164
Lease Liabilities	2,594,726
Capital lease obligation, net of current portion	381,786	148,433
Loans payable, net of current portion	657,603	1,193,781
Convertible loans payable, related party, net of current portion, net of discounts of $0 and $23,737, respectively		61,263
Loans payable, related party, net of current portion, net of discounts of $26,563 and $51,971, respectively	1,560,849	1,348,793
Total liabilities	20,198,519	10,412,221
Stockholders' equity
Common Stock, Par Value $0.0001, 1,000,000,000 authorized; 29,314,419 and 23,255,411 issued and outstanding at September 30, 2019 and 2018, respectively	2,931	2,326
Additional Paid In Capital	26,498,076	21,495,621
Other Comprehensive Income	(353,090)	(263,985)
Accumulated Deficit	(37,775,183)	(19,226,462)
Total stockholders' equity	(11,626,682)	2,008,105
Non-controlling interest	(185,678)	1,934,634
Total equity	(11,812,360)	3,942,739
Total liabilities and stockholders' equity	8,386,159	14,354,960
Series B Preferred Stock [Member]
Stockholders' equity
Preferred stock	500	500
Total stockholders' equity	500	500
Total equity	500	500
Series C Preferred Stock [Member]
Stockholders' equity
Preferred stock	50	50
Total stockholders' equity	50	50
Total equity	50	50
Series D Preferred Stock [Member]
Stockholders' equity
Preferred stock	34	55
Total stockholders' equity	34	55
Total equity	$ 34	$ 55

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Allowance for accounts receivable	$ 215,933	$ 414,475
Accumulated depreciation of capital assets	422,570	123,854
Accumulated depreciation of property and equipment	1,089,403	520,437
Accumulated amortization of intangible assets	1,977,660	318,816
Discounts on convertible notes payable	716,714	753,557
Discounts on loans payable	0	119,000
Discounts on convertible debentures	3,448,110	4,043,836
Discounts on convertible loans payable, related party	0	23,737
Discounts on loans payable related party	$ 26,563	$ 51,971
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	29,314,419	23,255,411
Common stock, shares outstanding	29,314,419	23,255,411
Series B Preferred Stock [Member]
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 [Member]
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]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	339,500	552,500
Preferred stock, shares outstanding	339,500	552,500

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Revenues
Total revenue	$ 3,789,815	$ 3,365,525
Cost of revenue
Depreciation and amortization	1,231,247	521,992
Total cost of revenue	4,725,855	3,837,288
Gross margin	(936,040)	(471,763)
Operating expenses
Selling, general and administrative	6,155,187	7,501,788
Depreciation and amortization	234,477	202,873
Total operating expenses	6,389,664	7,704,661
Loss from operations	(7,325,704)	(8,176,424)
Other income (expense)
Interest expense, net of interest income	(5,663,242)	(4,870,103)
Other income	(49,695)	7,246
Loss on settlement of debt and account payable		(56,093)
Impairment loss	(7,255,724)	(1,396,319)
Gain (loss) on change in fair market value of derivative liabilities	(366,974)	2,555,350
Total other income (expense)	(13,335,635)	(3,759,919)
Income (loss) before income taxes	(20,661,339)	(11,936,343)
Provision for income taxes (benefit)	7,694
Net loss	(20,669,033)	(11,936,343)
Gain (loss) attributable to non-controlling interest	(2,120,312)	(302,252)
Net loss attributable to EVIO, Inc.	$ (18,548,721)	$ (11,634,091)
Basic and diluted loss per common share	$ (0.69)	$ (0.70)
Weighted average common shares outstanding	26,887,932	16,548,473
Testing Revenue [Member]
Revenues
Total revenue	$ 3,786,815	$ 3,188,693
Cost of revenue
Cost of revenue for services	3,494,608	3,125,171
Consulting Revenue [Member]
Revenues
Total revenue	3,000	176,832
Cost of revenue
Cost of revenue for services		$ 190,125

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Consolidated Statements Of Comprehensive Income
Net loss	$ (20,669,033)	$ (11,936,343)
Other comprehensive income
Foreign currency translation adjustment	(89,105)
Comprehensive loss	$ (20,758,138)	$ (11,936,343)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Series B Preferred Stock [Member]	Series C Preferred Stock [Member]	Series D Preferred Stock [Member]	Common Stock [Member]	Stock Subscriptions Receivable [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Stockholders' Equity [Member]	Noncontrolling Interest [Member]	Total
Beginning Balance at Sep. 30, 2017	$ 500	$ 50	$ 83	$ 1,073		$ 7,657,982	$ (7,592,371)		$ 67,317	$ 158,124	$ 225,441
Beginning Balance, shares at Sep. 30, 2017	5,000,000	500,000	832,500	10,732,922
Net income (loss)							(11,634,091)		(11,634,091)	(302,252)	(11,936,343)
Change in foreign currency translation								(263,985)	(263,985)
Issuance of common stock in connection with the conversion of Series D preferred stock			$ (28)	$ 70		(42)
Issuance of common stock in connection with the conversion of Series D preferred stock, shares			(280,000)	700,000
Issuance of common stock in connection with sales made under private offerings				$ 256		2,041,246			2,041,502		2,041,502
Issuance of common stock in connection with sales made under private offerings, shares				2,561,392
Issuance of common stock in connection with the exercise of common stock purchase warrants				$ 1		1,999			2,000		2,000
Issuance of common stock in connection with the exercise of common stock purchase warrants, shares				13,333
Issuance of common stock as compensation to employees, officers and/or directors				$ 48		2,532,000			2,532,048		2,532,048
Issuance of common stock as compensation to employees, officers and/or directors, shares				478,500
Issuance of common stock in exchange for consulting, professional and other services provided				$ 30		278,758			278,788		278,788
Issuance of common stock in exchange for consulting, professional and other services provided, shares				301,250
Issuance of common stock in satisfaction of debt issuances costs				$ 67		1,414,840			1,414,907		1,414,907
Issuance of common stock in satisfaction of debt issuances costs, shares				670,271
Issuance of common stock in connection with the settlement of accounts payable				$ 4		18,746			18,750		18,750
Issuance of common stock in connection with the settlement of accounts payable, shares				37,500
Issuance of common stock in connection with the settlement of notes payable				$ 32		161,968			162,000		162,000
Issuance of common stock in connection with the settlement of notes payable, shares				324,000
Issuance of common stock in connection with the conversion of loans payable				$ 480		2,755,019			2,755,499		2,755,499
Issuance of common stock in connection with the conversion of loans payable, shares				4,790,693
Issuance of common stock in connection with the conversion of debentures				$ 231		1,385,769			1,386,000		1,386,000
Issuance of common stock in connection with the conversion of debentures, shares				2,309,997
Issuance of common stock in connection with the conversion of related party notes payable				$ 13		62,488			62,501		62,501
Issuance of common stock in connection with the conversion of related party notes payable, shares				125,000
Issuance of common stock in connection with the conversion of interest payable				$ 21		114,771			114,792		114,792
Issuance of common stock in connection with the conversion of interest payable, shares				210,553
Reclassification of derivative liability to additional paid-in capital						2,342,112			2,342,112		2,342,112
Recognition of beneficial conversion features related to convertible debt instruments						727,965			727,965		727,965
Acquisition of equity interests in subsidiaries										2,078,762	2,078,762
Ending Balance at Sep. 30, 2018	$ 500	$ 50	$ 55	$ 2,326		21,495,621	(19,226,462)	(263,985)	2,008,105	1,934,634	3,942,739
Ending Balance, shares at Sep. 30, 2018	5,000,000	500,000	552,500	23,255,411
Net income (loss)							(18,548,721)		(18,548,721)	(2,120,312)	(20,669,033)
Change in foreign currency translation								(89,105)	(89,105)		(89,105)
Issuance of common stock in connection with the conversion of Series D preferred stock			$ (21)	$ 53		(32)
Issuance of common stock in connection with the conversion of Series D preferred stock, shares			(213,000)	532,500
Issuance of common stock in connection with sales made under private offerings				$ 141		585,859			586,000		586,000
Issuance of common stock in connection with sales made under private offerings, shares				1,415,000
Issuance of common stock as compensation to employees, officers and/or directors				$ 29		397,951			397,980		397,980
Issuance of common stock as compensation to employees, officers and/or directors, shares				287,500
Issuance of common stock in exchange for consulting, professional and other services provided				$ 104		336,787			336,891		336,891
Issuance of common stock in exchange for consulting, professional and other services provided, shares				1,038,017
Issuance of common stock in connection with the settlement of accounts payable				$ 3		14,997			15,000		15,000
Issuance of common stock in connection with the settlement of accounts payable, shares				31,579
Issuance of common stock in connection with the conversion of loans payable				$ 205		686,995			687,200		687,200
Issuance of common stock in connection with the conversion of loans payable, shares				2,054,887
Issuance of common stock in connection with the conversion of debentures				$ 67		387,933			388,000		388,000
Issuance of common stock in connection with the conversion of debentures, shares				669,362
Issuance of common stock in connection with the conversion of related party notes payable				$ 1		25,109			25,110		25,110
Issuance of common stock in connection with the conversion of related party notes payable, shares				10,163
Issuance of common stock purchase warrants in satisfaction of debt issuances costs				$ 2		11,758			11,760		11,760
Issuance of common stock purchase warrants in satisfaction of debt issuances costs, shares				20,000
Recognition of beneficial conversion features related to convertible debt instruments						1,844,834			1,844,834		1,844,834
Stock based compensation related to employee stock options						710,264			710,264		710,264
Ending Balance at Sep. 30, 2019	$ 500	$ 50	$ 34	$ 2,931		$ 26,498,076	$ (37,775,183)	$ (353,090)	$ (11,626,682)	$ (185,678)	$ (11,812,360)
Ending Balance, shares at Sep. 30, 2019	5,000,000	500,000	339,500	29,314,419

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities
Net loss	$ (20,669,033)	$ (11,936,343)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of Debt Discount	3,713,299	4,359,074
Common stock issued in exchange for fees and services	348,651
Default penalties and other covenant adjustments on convertible debentures	491,896
Deferred Taxes
Depreciation and amortization expense	1,465,724	724,865
Impairment of goodwill and intangible assets	7,255,724	1,367,813
Loss on disposal of assets	64,095
Loss on settlement of accounts payable
Loss on settlement of debt	63,651	52,343
Provision for doubtful accounts	1,422,708	309,116
Stock based compensation	1,108,244	2,810,836
(Gain) loss on derivative liability	366,974	(2,555,350)
Changes in operating assets and liabilities:
Accounts receivable	(1,322,212)	(252,771)
Prepaid expenses	(85,000)	64,871
Other current asset	137,128	(245,885)
Security deposits	(19,254)	112,892
Accounts payable and accrued liabilities	2,280,801	387,204
Interest payable	1,073,867	399,710
Operating lease right of use assets	50,750
Customer deposits and deferred revenue	(254,667)	23,980
Net cash used in operating activities	(2,506,654)	(4,377,645)
Cash flows from investing activities
Note Receivable	761,096
Net cash paid in acquisitions of subsidiaries		(2,825,889)
Purchase of equipment	(407,865)	(1,395,450)
Net cash used in investing activities	353,231	(4,221,339)
Cash flows from financing activities
Repayments of capital leases	(305,781)	(199,568)
Proceeds from issuance of convertible debenture	374,000	6,136,120
Proceeds from exercise of common stock warrants		2,000
Proceeds from issuance of common stock	586,000	2,041,501
Proceeds from convertible notes, net of original issue discounts and fees	1,270,435	2,163,750
Payment on loan payable	(36,629)	(1,114,331)
Proceeds from related party advances	410,841	155,066
Payments on notes payable - related party	(112,277)	(449,800)
Net cash provided by financing activities	2,186,589	8,734,738
Effect of foreign currency translation adjustment	(4,576)	(175,031)
Net cash increase for period	28,590	(39,277)
Cash balance, beginning of period	81,736	121,013
Cash balance, end of period	110,325	81,736
Supplemental disclosure of cash flow information:
Cash paid for interest	67,370	230,424
Cash paid for income tax
Supplemental disclosure of non-cash investing and financing activities:
Conversion of convertible note and accrued interest into common stock	1,100,310	4,256,291
Reclassification of derivative liability to additional paid in capital	0	2,342,112
Settlement of account payable for common stock	15,000	18,750
Common stock issued for settlement of note payable	0	162,000
Common stock issued for settlement of related party note payable	0	62,500
Conversion of Series D Preferred stock to common stock	0	70
Debt discount recorded on convertible notes and debentures payable upon initial measurement of derivative liability	997,483	6,318,324
Debt discounts recorded for original issue discounts on convertible debentures	0	599,052
Debt discounts recorded for beneficial conversion features on convertible debentures and notes payable	1,844,834
Acquisition of C3 Labs through issuance of note payable and convertible note payable	0	600,000
Sale and assumption of note payable and accrued interest	577,588
Equipment financed through capital leases	$ 829,273	$ 466,195

Organization and Nature of Acti

Organization and Nature of Activities	12 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Activities	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 2018. 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 a Membership Interest Purchase Agreement with Viridis Analytics MA, LLC which was closed on August 1, 2018. On December 29, 2018, the Company entered into a Membership Purchase Agreement to purchase 60% of the outstanding shares of C3 Labs, LLC which closed On January 1, 2019. 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, 2019. 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.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	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, 2019 or 2018. 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 $215,933 and $414,475 for 2019 and 2018, 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 note was purchased in May 2019, by an unrelated third party. The balance on the purchased note as of September 30, 2019 was $538,904. The Company evaluated the collectability of the note receivable as of September 30, 2019 and determined the full balance is collectible and no reserve for write off was recorded. 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, 2019, on its subsidiaries with material goodwill and intangible asset amounts on their respective balance sheets and determined that carrying value of its goodwill and Intangible assets on our financial statements exceeds its fair value. As such, the Company recorded an impairment charge to its goodwill of $7,255,724. The impairment charge included $1,569,911 for Greenhaus Analytical Labs, $477,900 for EVIO Labs Humboldt, $3,264,623 for Keystone Labs, $784,814 for EVIO Labs Berkeley, $441,903 for Smith Scientific, and $643,729 for EVIO Labs MA due to changing outlook of market conditions. 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 2018 financial statements have been reclassified to conform to the 2019 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 2019 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 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 $3,789,815 and $3,365,525 during the years ended September 30, 2019 and 2018. 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 $4,725,855 and $3,837,288 during the years ended September 30, 2019 and 2018, respectively. Stock Based Compensation In accordance with ASC No. 718, Compensation – Stock Compensation (“ASC 718”), the Company measures the cost of stock-based compensation arrangements based on the grant-date fair value and recognizes the cost in the financial statements at the time goods are received or over the period during which employees and non-employees are required to provide services. If the Company cannot estimate reliably the fair value of the goods and services received, the Company shall measure their value indirectly by reference to the fair value of the equity instruments granted. For transactions with employees and others providing similar services, the Company measures the fair value of the services by reference to the fair value of the equity instruments granted. Stock-based compensation arrangements may include stock options, restricted stock plans, performance-based awards, stock appreciation rights and employee stock purchase plans. The Company utilizes the Black-Scholes simulation 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. 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 determines if an arrangement is a lease at inception and has lease agreements for warehouses, office facilities, and equipment. These commitments have remaining non-cancelable lease terms, with lease expirations which range from 2020 to 2024. As a result of the adoption of ASC 842, certain real estate and equipment operating leases have been recorded on the balance sheet with a lease liability and right- of-use asset (“ROU”). Application of this standard resulted in the recognition of ROU assets of $2,543,976, net of accumulated amortization, and a corresponding lease liability of $2,594,726. Accounting for finance leases is substantially unchanged. Operating leases are included in operating lease ROU assets, operating lease obligations, current, and operating lease obligations, long term on the condensed consolidated balance sheets. Finance leases are included in property and equipment, finance lease obligations, short term, and finance lease obligations, long term, on the condensed consolidated balance sheets. ROU assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make scheduled lease payments. ROU assets and liabilities are recognized on the lease commencement date based on the present value of lease payments over the lease term. The present value of lease payments is calculated using the incremental borrowing rate at lease commencement, which takes into consideration recent debt issuances as well as other applicable market data available. Amortization of lease assets is included in general and administrative expenses. The future minimum lease payments of lease liabilities as of September 30, 2019, are as follows: Year ended September 30, Operating Leases Financing Leases 2019 782,138 $ 311,592 2020 970,425 433,087 2021 697,436 514,152 2022 549,390 183,020 2023 347,475 206,674 Thereafter 27,911 5,022 Total lease payments 3,374,775 1,653,547 Less: Payments Made (780,049 ) (314,088 ) Total Lease Liabilities $ 2,594,726 $ 1,339,459 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, 2019, 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. No individual client represents greater than 10% of the annual revenue. As of September 30, 2019, the Company had total accounts receivable, net of allowances, of $133,022. Five separate clients comprised a total of 41% of this balance as follows: Balance Percent of Total Customer 1 $ 48,606 14 % Customer 2 33,572 10 % Customer 3 20,336 6 % Customer 4 20,321 6 % Customer 5 20,208 6 % All others 246,456 59 % Total 348,955 100 % Allowance for doubtful accounts (215,933 ) Net accounts receivable $ 133,022 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, 2019, on its subsidiaries with material long-lived asset amounts on their respective balance sheets and determined that no impairment exists. 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 Black-Scholes 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, 2019: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 2,545,735 $ 2,545,735 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 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 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, 2019
Business Combinations [Abstract]
Acquisitions	NOTE 3 – ACQUISITIONS Completed During the Year Ended September 30, 2019 Not Applicable 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. In August 2018, the company exercised its option to increase its ownership to 90%. (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 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, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	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, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	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, 2019 and 2018 consist of: 2019 2018 Customer list $ 854,014 $ 865,672 License 503,000 503,000 Favorable lease 3,100 3,100 Website 49,516 49,690 Non-Compete 182,388 184,563 Assembled Workforce 50,750 50,750 Intellectual Property 334,893 342,610 Total 1,977,661 1,999,385 Accumulated amortization (1,977,661 ) (318,815 ) Net value $ - $ 1,680,570 The Company has fully amortized the intangible assets during the fiscal year ended September 30, 2020, and no future amortization is to calculated.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	NOTE 6 – PROPERTY, PLANT AND EQUIPMENT The Company’s property and equipment consisted of the following as of September 30, 2019 and 2018: 2019 2018 Assets Not-In-Service $ - $ 455,540 Capital Assets 1,800,347 535,095 Land 212,550 212,550 Buildings & Real Estate 941,857 937,450 Furniture and Equipment 152,933 189,459 Laboratory Equipment 2,188,828 2,468,141 Software 78,996 63,913 Leasehold Improvements 697,333 303,331 Vehicles 83,915 83,915 Total 6,188,777 5,249,394 Accumulated depreciation (1,511,973 ) (644,291 ) Net value $ 4,676,804 $ 4,605,103

Related Party Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 7 – RELATED PARTY TRANSACTIONS During the years ended September 30, 2019 and 2018, the Company received loans from its Chief Operating Officer totaling $194,820 and $0 and made repayments totaling $1,040 and $0, respectively. There was $193,780 and $0 due as of September 30, 2019 and 2018, respectively and are 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, 2019 and 2018, the Company received loans from its Chief Executive Officer totaling $75,000 and $0 and made repayments totaling $19,200 and $0, respectively. There was $55,800 and $0 due as of September 30, 2019 and 2018, respectively and are 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, 2019 and 2018 the Company made payments to Sara Lausmann, associated with the asset purchase of Oregon Analytical Services, LLC, totaling $12,000 and $97,500, respectively. There was $568,299 and $580,299 of principal due as of September 30, 2019 and 2018, respectively. The note carries interest at a rate of 5% per annum and had accrued interest totaling $107,899 and $79,295 due as of September 30, 2019 and 2018, respectively. During the years ended September 30, 2019 and 2018 the Company made payments to Anthony Smith, our Chief Science Officer, associated with the purchase of 80% of Smith Scientific Industries, totaling $55,090 and $25,000, respectively. There was $180,910 and $236,000 of principal due as of September 30, 2019 and 2018, respectively. The note carries interest at a rate of 5% per annum and had accrued interest totaling $41,600 and $30,960 due as of September 30, 2019 and 2018, respectively. During the years ended September 30, 2019 and 2018 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 $3,859 and $52,000, respectively. There was $113,554 and $117,412 of principal due as of September 30, 2019 and 2018, respectively. The note bears interest at 0% per annum and requires repayments of $25,000 quarterly. During the years ended September 30, 2019 and 2018, the Company made no payments to Henry Grimmett, prior Company Director (retired April 2018), associated with the acquisition of Greenhaus Analytical Services, LLC. 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. During the quarter ending September 30, 2019, a third party purchased $170,000 of the note from Henry Grimmett, refer to Note 10, Convertible Notes; Noteholder 14. There was $170,000 and $340,000 of principal due as of September 30, 2019 and 2018, respectively. Unamortized debt discount of $26,563 and $51,971 as of September 30, 2019 and 2018, respectively and $59,412 and $39,905 of accrued interest due as of September 30, 2019 and 2018, respectively. During the years ended September 30, 2019 and 2018, the Company received loans from a related party associate with Keystone Labs totaling $191,515 and $171,425 and made repayments totaling $9,034 of $18,733. There was $354,050 and $153,17 due as of September 30, 2019 and 2018, respectively. Amounts have been adjusted for USD. The advances are non-interest bearing and due on demand and is included in the accompanying consolidated balance sheets as a current portion of notes payable to related parties.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Stockholders' Equity	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. The Company has 0 shares of Series A Convertible Stock issued and outstanding as of September 30, 2019 and 2018. 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, 2019 and 2018. 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, 2019 and 2018. 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, 2018, 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, 2019, the Company received conversion notices from Series D Preferred Stockholders resulting in a total of 532,500 shares of common stock being issued for the conversion of 213,000 shares of Series D Preferred Stock. During the Year Ended September, 2018, the Company received conversion notices from Series D Preferred Stockholders resulting in a total of 700,000 shares of common stock being issued for the conversion of 280,000 shares of Series D Preferred Stock. There were 339,500 and 552,500 shares of Series D Convertible Stock issued and outstanding as September 30, 2019 and 2018, respectively. Common Stock 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. During the year ended September 30, 2019, the Company issued 1,038,017 common shares valued at $336,891 for services; 1,415,000 common shares for cash proceeds of $586,000; 287,500 common shares valued at $397,980 as compensation to employees; 31,579 common shares for the settlement of $15,000 of accounts payable; 2,054,887 common shares for the settlement of $687,200 of convertible notes payable; 10,163 for the conversion of $25,110 of convertible accrued interest; 20,000 common shares for issuance of a stock purchase agreement valued at $11,760; 669,362 common shares for the settlement of $388,000 debenture conversions, and 532,500 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 29,314,419 and 23,255,411 shares of common stock issued and outstanding at September 30, 2019 and 2018, respectively.

Loans Payable

Loans Payable	12 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Loans Payable	NOTE 9 – LOANS PAYABLE The Company had the following loans payable outstanding as of September 30, 2019 and September 30, 2018: September 30, 2019 September 30, 2018 On March 16, 2018, 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. 47,551 60,477 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 On June 28, 2018, the Company executed a note payable for $650,000 for the purchase of the building at 14775 SW 74 th 622,523 646,231 On July 5, 2018, the Company executed a note payable for $750,000 for the asset purchase of MRX Labs, The note carries interest at 8% annually and is due on January 5, 2019. (This note is in default as of 7/5/2019, which resulted in 5% penalty on outstanding amount.) 750,000 750,000 1,956,708 Less: unamortized original issue discounts - (119,000 ) Total loans payable 1,420,079 1,837,708 Less: current portion of loans payable 762,476 643,627 Long-term portion of loans payable $ 657,603 $ 1,193,781 As of September 30, 2019 and 2018, the Company accrued interest of $74,301 and $47,767, respectively.

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Convertible Notes Payable	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, 2019: Holder Issue Date Due Date Principal Unamortized Carrying Value Accrued Interest Noteholder 10 4/24/18 4/24/19 500,000 - 500,000 - Noteholder 4 8/1/18 1/1/19 396,000 - 396,000 76,471 Noteholder 6 9/6/18 9/6/19 145,000 145,000 15,575 Noteholder 7 9/17/18 9/17/19 82,500 82,500 8,586 Noteholder 4 10/2/18 1/1/19 264,000 - 264,000 40,634 Noteholder 8 11/15/18 11/15/19 222,600 (28,054 ) 194,546 15,564 Noteholder 9 12/27/18 12/27/19 105,000 (25,603 ) 79,397 18,204 Noteholder 8 1/14/19 1/14/20 131,250 (46,027 ) 85,223 7,364 Noteholder 8 2/04/19 2/04/20 265,000 (92,205 ) 172,795 13,824 Noteholder 9 2/05/19 2/05/20 131,250 (48,185 ) 83,065 6,616 Noteholder 11 2/08/19 2/08/20 783,724 (208,357 ) 575,367 89,627 Noteholder 8 3/15/19 3/15/20 70,913 - 70,913 3,093 Noteholder 9 3/15/19 3/15/20 70,913 - 70,913 2,938 Noteholder 12 3/15/19 3/15/20 70,913 - 70,913 3,093 Noteholder 13 3/15/19 3/15/20 70,913 - 70,913 3,093 Noteholder 3 7/1/19 9/30/19 825,930 825,930 18,983 Noteholder 8 8/8/19 8/8/20 33,092 (10,291 ) 22,801 384 Noteholder 9 8/8/19 8/8/20 33,092 (10,291 ) 22,801 384 Noteholder 14 8/29/19 5/29/19 100,000 (150,146 ) (50,146 ) 964 Noteholder 14 8/30/19 5/30/19 110,000 (97,555 ) 12,445 747 $ 4,412,090 $ (716,714 ) 3,695,376 $ 326,145 The following table summarizes all convertible notes outstanding as of September 30, 2018: Holder Issue Date Due Date Principal Unamortized Carrying Value Accrued Interest Noteholder 2 7/2/18 10/1/18 220,000 (220 ) 219,780 4,340 Noteholder 3 7/2/18 10/1/18 220,000 (220 ) 219,780 4,340 Noteholder 4 8/1/18 10/1/18 330,000 (492 ) 329,508 - Noteholder 1 8/14/18 8/14/19 167,100 (13,591 ) 153,509 2,839 Noteholder 5 8/29/18 2/28/19 222,222 (78,670 ) 143,552 - Noteholder 6 9/6/18 9/6/19 125,000 (89,921 ) 35,079 - Noteholder 3 9/13/18 3/11/19 585,000 (513,062 ) 71,938 - Noteholder 7 9/17/18 9/17/19 62,500 (57,381 ) 5,119 - Noteholder 10 4/24/18 4/24/19 500,000 0 500,000 - $ 2,431,822 $ (753,557 ) $ 1,678,265 $ 11,519 Noteholder 1 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%, was 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 $167,100 of principal due in exchange for 479,848 shares of common stock and the holder elected to convert $2,988 of interest due in exchange for 10,163 shares of common stock. There was $0 and $167,100 of principal and $0 and $2,839 of accrued interest due at September 30, 2019 and September 30, 2018, respectively. Noteholder 2 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 $0 and $220,000 of principal and $0 and $4,340 of accrued interest due at September 30, 2019 and September 30, 2018, respectively. This note was purchased by Noteholders 8, 9, 12 & 13. Noteholder 3 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%, was 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 $0 and $220,000 of principal and $0 and $4,340 of accrued interest due at September 30, 2019 and September 30, 2018, respectively. This note was replaced on July 1, 2019. On September 13, 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 $0 and $585,000 of principal and $0 and $0 of accrued interest due at September 30, 2019 and September 30, 2018, respectively. This note was replaced on July 1, 2019. On July 1, 2019, the two previous notes were replaced for the principal amount of $825,890. This included a default penalty of $150,000 for non-payment of the prior two notes. The note, together with accrued interest at the annual rate of 8%, is due on 9/30/2019. The note is convertible into common stock of the Company at the option of the noteholder 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. There was $825,890 of principal and $18,893.35 of accrued interest at September 30, 2019. Noteholder 4 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%, was 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 the lower of a conversion price of $0.50 per share or 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 September 30, 2019 a fee for payment default of $66,000 was added to the principal. There was $396,000 and $330,000 of principal and $76,472 and $10,994 of accrued interest due at September 30, 2019 and September 30, 2018, respectively. On October 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 January 1, 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 or 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 September 30, 2019 a fee for payment default of $44,000 was added to the principal. There was $264,000 of principal and $40,634 of accrued interest at September 30, 2019. Noteholder 5 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. This note was previously placed in default and has been settled for issuance of shares. There was $0 and $222,222 of principal and $0 and $0 of accrued interest due at September 30, 2019 and September 30, 2018, respectively. Noteholder 6 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 the lower of a conversion price of $0.50 per share or 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 July 5, 2019 a fee for payment default of $20,000 was added to the principal. There was $145,000 and $125,000 of principal and $15,575 and $10,171 of accrued interest due at September 30, 2019 and September 30, 2018, respectively. Noteholder 7 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 the lower of a conversion price of $0.50 per share or 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 July 5, 2019 a fee for payment default of $20,000 was added to the principal. There was $82,500 and $62,500 of principal and $8,586 and $4,897 of accrued interest due at September 30, 2019 and September 30, 2018, respectively. Noteholder 8 On November 15, 2018, the Company sold and issued a Convertible Promissory to an unrelated party for the principal amount of $222,600 of which $12,600 was an original issue discount resulting in cash proceeds to the Company of $210,000 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 November 15, 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 the lower of a conversion price of $0.50 per share or 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. There was $222,600 of principal and $15,564 of accrued interest due at September 30, 2019. 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. There was $131,250 of principal and $7,364 of accrued interest due at September 30, 2019. On February 4, 2019, the Company entered into a convertible note payable with an unrelated party for $265,000 of which $15,000 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. There was $265,000 of principal and $13,824 accrued interest due at September 30, 2019. On March 15, 2019, the Company entered into an exchange agreement with an unrelated party for $70,913, of which the loan payable to Noteholder 2, dated July 2, 2018, outstanding and principal would be assumed by the new note holder. The new convertible note payable carries an interest rate of 8% per annum is due on March 15, 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. There was $70,913 of principal and $3,093 of accrued interest due at September 30, 2019. On August 8, 2019, the Company entered into a convertible note agreement with an unrelated party for $33,092 of which $1,576 in third party fees resulting in net cash proceeds to the Company of $31,516. 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. There was $33,092 of principal and $384 of accrued interest due at September 30, 2019. Noteholder 9 On December 27, 2018, the Company sold and issued a Convertible Promissory to an unrelated party for the principal amount of $105,000 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 December 27, 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. There was $105,000 of principal and $18,204 of accrued interest due at September 30, 2019. On February 5, 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 5, 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. There was $131,250 of principal and $6,616 of accrued interest due at September 30, 2019. On March 15, 2019, the Company entered into an exchange agreement with an unrelated party for $70,913, of which the loan payable to Noteholder 2, dated July 2, 2018, outstanding and principal would be assumed by the new note holder. The new convertible note payable carries an interest rate of 8% per annum is due on March 15, 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. There was $70,913 of principal and $2,938 of accrued interest due at September 30, 2019. On August 8, 2019, the Company entered into a convertible note agreement with an unrelated party for $33,092 of which $1,576 in third party fees resulting in net cash proceeds to the Company of $31,516. 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. There was $33,092 of principal and $384 of accrued interest due at September 30, 2019. Noteholder 10 On April 24, 2018, the Company entered into a convertible note payable totaling $500,000 in exchange for 100% of the assets of Leaf Detective LLC. The note bears no interest, matures on April 24, 2019 and automatically converted to common stock at $1.25 per share on the maturity date. In the event the average lowest trading price of the Company’s common stock during the five days prior to maturity is less than $1.25 per share, the Company will pay the noteholder the difference between $1.25 and the average lowest trading price during the preceding five days per share converted in cash. There was $500,000 principal and $0 interest due on both September 30, 2019 and September 30, 2018. As disclosed in item #3, On or about April 30, 2020, Michele Malaret and Gordon Griswold filed, filed a Breach of Contract in the original principal amount of $500,000, with the Superior Court of California, County of Humboldt. The Company currently recognizes the fully liability on its balance sheet. There is no interest due associated with the note. Noteholder 11 On February 8, 2019, the Company entered into an exchange agreement with an unrelated party for $580,537, 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. A principal non-pay default was applied in the amount of $203,188. There was $783,724 of principal and $89,627 of accrued interest due at September 30, 2019. Noteholder 12 On March 15, 2019, the Company entered into an exchange agreement with an unrelated party for $70,913, of which the loan payable to Noteholder 2, dated July 2, 2018, outstanding and principal would be assumed by the new note holder. The new convertible note payable carries an interest rate of 8% per annum is due on March 15, 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. There was $70,913 of principal and $3,093 of accrued interest due at September 30, 2019. Noteholder 13 On March 15, 2019, the Company entered into an exchange agreement with an unrelated party for $70,913, of which the loan payable to Noteholder 2, dated July 2, 2018, outstanding and principal would be assumed by the new note holder. The new convertible note payable carries an interest rate of 8% per annum is due on March 15, 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. There was $70,913 of principal and $3,093 of accrued interest due at September 30, 2019. Noteholder 14 On August 30, 2019, the Company entered into a convertible note payable with an unrelated party for $110,000 which included $10,000 original issue discount 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 May 30, 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. There was $110,000 of principal and $747 of accrued interest due at September 30, 2019. On August 29, 2019, the Company entered into an exchange agreement with an unrelated party for $170,000, of which the loan payable to Henry Grimmett, dated October 16, 2016, outstanding and principal would be assumed by the new note holder. The new convertible note payable carries an interest rate of 8% per annum, is due on May 29, 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. There was $100,000 of principal and $964 of accrued interest due at September 30, 2019.

Convertible Debentures

Convertible Debentures	12 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Convertible Debentures	NOTE 11 – CONVERTIBLE DEBENTURES 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.

Derivative Liability

Derivative Liability	12 Months Ended
	Sep. 30, 2019
Derivative Liability [Abstract]
Derivative Liability	NOTE 12 – DERIVATIVE LIABILITY As of September 30, 2019 and 2018, Company had a derivative liability balance of $2,545,735 and $1,181,278 on the balance sheets and recorded a loss of $366,974 and a gain of $2,555,350 from derivative liability fair value adjustments during the year ended September 30, 2019 and 2018, respectively. On November 15, 2018, the Company issued a $222,600 convertible promissory note to an unrelated party that matures on November 15, 2019. Refer to Noteholder 8 under “Note 10 – Convertible Debentures” Derivatives and Hedging The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $220,463 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $184,957 which was up to the face value of the convertible note with the excess fair value at initial measurement of $35,506 being recognized as a loss on derivative fair value measurement. On December 27, 2018, the Company issued a $105,000 convertible promissory note to an unrelated party that matures on December 27, 2019. Refer to Noteholder 9 under “Note 10 – Convertible Debentures” The aggregate fair value of the derivative at the issuance date of the note was $98,091 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $38,365 which was up to the face value of the convertible note with the excess fair value at initial measurement of $59,725 being recognized as a loss on derivative fair value measurement. On January 14, 2019, the Company issued a $131,250 convertible promissory note to an unrelated party that matures on February 5, 2020. Refer to Noteholder 8 under “Note 10 – Convertible Debentures” The aggregate fair value of the derivative at the issuance date of the note was $144,752 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $14,423 which was up to the face value of the convertible note with the excess fair value at initial measurement of $130,329 being recognized as a loss on derivative fair value measurement On February 4, 2019, the Company issued a $265,000 convertible promissory note to an unrelated party that matures on February 4, 2020. Refer to Noteholder 8 under “Note 10 – Convertible Debentures” The aggregate fair value of the derivative at the issuance date of the note was $322,521 which was recorded as a derivative liability on the balance sheet. The Company recognized a loss of $322,521 on derivative fair value measurement. On February 5, 2019, the Company issued a $131,250 convertible promissory note to an unrelated party that matures on February 11, 2020. Refer to Noteholder 9 under “Note 10 – Convertible Debentures” The aggregate fair value of the derivative at the issuance date of the note was $228,916 which was recorded as a derivative liability on the balance sheet. The Company recognized a loss of $228,916 on derivative fair value measurement. On July 1, 2019, the Company issued a $825,930 convertible promissory note to an unrelated party that matures on September 30, 2019. Refer to Noteholder 3 under “Note 10 – Convertible Debentures” The aggregate fair value of the derivative at the issuance date of the note was $1,807,875 which was recorded as a derivative liability on the balance sheet. The Company recognized a loss of $1,807,875 on derivative fair value measurement. On August 29, 2019, the Company issued a $170,000 convertible promissory note to an unrelated party that matures on May 29, 2020. Refer to Noteholder 14 under “Note 10 – Convertible Debentures” The aggregate fair value of the derivative at the issuance date of the note was $143,951 which was recorded as a derivative liability on the balance sheet. The Company recognized a loss of $65,965 on derivative fair value measurement. On August 30, 2019, the Company issued a $110,000 convertible promissory note to an unrelated party that matures on May 30, 2020. Refer to Noteholder 14 under “Note 10 – Convertible Debentures” The aggregate fair value of the derivative at the issuance date of the note was $109,936 which was recorded as a derivative liability on the balance sheet. The Company recognized a loss of $79,183 on derivative fair value measurement. At September 30, 2019, the Company marked-to-market the fair value of the derivative liabilities related to conversion features and determined an aggregate fair value of $2,363,919 and recorded a $1,502,833 gain from change in fair value for the year ended September 30, 2019. The fair value of the embedded derivatives was determined using a Black-Scholes option pricing model based on the following assumptions: (1) expected volatility of 128%, (2) risk-free interest rate of 1.75%, (3) exercise prices of $0.21 - $0.26, and (4) expected lives of 0.13 – 0.67 of a year. On October 2, 2018, the Company issued a total of $220,000 convertible debenture to an unrelated party that matures on January 1, 2019. The Company issued a total of 100,000 warrants to purchase additional shares of common stock of the Company in connection with the convertible debenture. The Company analyzed the issued warrants for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the warrants should be classified as a derivative because the Company is unable to ascertain there will be adequate unissued authorized shares of common stock to fulfill its obligations should the warrants be exercised. In accordance with AC 815, the Company has recorded a derivative liability related to the warrants. 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 derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the warrants was $57,014 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $53,333 which was up to the face value of the convertible debentures with the excess fair value at initial measurement of $3,681 being recognized as a loss on derivative fair value measurement. As discussed in “Note 10 – Convertible Debentures” At September 30, 2019, the Company marked-to-market the fair value of the derivative liabilities related to warrants and determined an aggregate fair value of $181,816 and recorded a $1,100,643 gain from change in fair value for the nine months ended September 30, 2019. The fair value of the derivatives was determined using a Black-Scholes option pricing model based on the following assumptions: (1) expected volatility of 128%, (2) risk-free interest rate of 1.75%, (3) exercise prices of $0.60 to $0.80, and (4) expected lives of 0.33 – 1.07 years. The following table summarizes the derivative liabilities included in the balance sheet at September 30, 2019: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2018 $ 1,181,278 Initial measurement of derivative liabilities 3,967,933 Change in fair market value (2,603,476 ) Write off due to conversion (– ) Balance, September 30, 2019 $ 2,545,735 The following table summarizes the gain (loss) on derivative liability included in the income statement for the years ended September 30, 2019 and 2018, respectively. Year Ended September 30, 2019 2018 Day one loss due to derivatives on convertible debt $ (2,970,450 ) $ (765,114 ) Change in fair value of derivatives 2,603,476 3,320,464 Total derivative gain (loss) $ (366,974 ) $ 2,555,350 Associated with the issuance of the convertible debentures during the fiscal year ended September 30, 2018; 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 10 – 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.

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 13 – 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, 2019 and 2018 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, 2019 September 30, 2018 Income tax provision at the federal statutory rate 21.0 % 35.0 % Effect on operating losses -21.0 % -35.0 % September 30, 2019 September 30, 2018 Net deferred tax assets consisted of the following: Net operating loss carryforward $ 3,895,231 $ 4,071,932 Valuation allowance (3,895,231 ) (4,071,932 ) Net deferred tax asset $ - $ - A reconciliation of income taxes computed at the statutory rate is as follows. September 30, 2019 September 30, 2018 Computed federal income tax expense at statutory rate is as follows. $ (3,895,231 ) $ (4,071,932 ) Depreciation and amortization 307,802 253,703 Deferred revenue 22,768 127,124 Common stock issued for services 69,520 136,671 Common stock issued under employee incentive plan 36,025 251,791 Stock option expense 149,155 595,304 Amortization of debt discounts 779,793 1,519,967 Default penalties on convertible notes payable 98,378 - Change in derivative liability 387,415 254,788 Change in valuation allowance 2,044,376 932,585 Income tax expense $ - $ - 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, 2019, 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, 2019 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 3,000 $ 3,786,815 $ 3,789,815 Segment income (loss) from operations (7,325,704 ) Total assets Capital expenditures ) Depreciation and amortization 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

Committments and Contingencies

Committments and Contingencies	12 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Committments and Contingencies	NOTE 14 – COMMITMENTS AND CONTINGENCIES 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. 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 782,138 2020 970,425 2021 697,436 2022 549,390 2023 347,475 Thereafter 27,911 Total $ 2,594,726

Revenue Concentration

Revenue Concentration	12 Months Ended
	Sep. 30, 2019
Risks and Uncertainties [Abstract]
Revenue Concentration	NOTE 15 – REVENUE CONCENTRATION The Company generated revenues of $3,789,815 and $3,365,525 for the years ended September 30, 2019 and 2018, respectively. The Company did not have any customer that represented greater than 10% of revenues during the years ended September 30, 2019 or 2018.

Stock Options and Warrants

Stock Options and Warrants	12 Months Ended
	Sep. 30, 2019
Stock Options And Warrants
Stock Options and Warrants	NOTE 16 – STOCK OPTIONS AND WARRANTS The following tables summarizes all stock option and warrant activity for the year ended September 30, 2019 and 2018: 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 Shares Weighted- Average Exercise Price Per Share Outstanding, September 30, 2018 4,638,050 0.902 Granted 846,920 0.519 Exercised - - Forfeited - - Expired - - Outstanding, September 30, 2019 5,484,970 0.742 The following table discloses information regarding outstanding and exercisable options and warrants at September 30, 2019: 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 $ 0.225 200,000 $ 0.225 4.71 200,000 $ 0.225 $ 0.400 110,000 $ 0.400 1.88 110,000 $ 0.400 $ 0.420 330,000 $ 0.420 4.30 330,000 $ 0.420 $ 0.500 165,000 $ 0.500 1.95 162,500 $ 0.500 $ 0.600 627,220 $ 0.600 0.37 627,220 $ 0.600 $ 0.650 145,000 $ 0.650 3.07 36,250 $ 0.650 $ 0.800 3,482,750 $ 0.800 1.68 3,095,250 $ 0.800 $ 0.850 100,000 $ 0.850 3.55 - $ 0.850 $ 1.050 25,000 $ 1.050 4.04 - $ 1.050 $ 1.260 220,000 $ 1.260 2.75 110,000 $ 1.260 $ 1.300 10,000 $ 1.300 2.05 7,500 $ 1.300 $ 1.386 60,000 $ 1.386 2.75 30,000 $ 1.386 $ 1.666 10,000 $ 1.666 2.84 5,000 $ 1.666 Total 5,484,970 $ 0.742 1.95 4,713,720 $ 0.718 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, 2019 Expected term of options granted 1.0-5.0 years Expected volatility 103- 122 % Risk-free interest rate 2.00 – 2.67 % Expected dividend yield 0 % 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 %

Subsequent Events

Subsequent Events	12 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 17 – SUBSEQUENT EVENTS Common Stock Issuances The Company made the following issuances of common stock subsequent to September 30, 2019: ● 35,170,123 common shares for the conversion of $1,518,022 of principal on convertible debentures. ● 4,452,443 common shares for the conversion of $203,820 of interest on convertible debentures ● 681,183 common shares issued for the conversion of debt conversion fees of $23,000 ● 7,353,538 common shares issued for deferral of executive compensation ● 385,000 common shares issued for vesting of restricted stock grants for officers and directors ● 3,930,000 common shares issued for services ● 144,928 common shares issued for settlement of lawsuit ● 26,666 common shares issued for settlement of accounts payable. Convertible Notes Payable On November 4, 2019, the Company entered into a convertible note payable with an unrelated party for $33,516 which included $2,000 third party fees resulting in net cash proceeds to the Company of $31,516. The convertible note payable carries interest at a rate of 8% per annum, is due on November 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 December 23, 2019, the Company entered into a convertible note payable with an unrelated party for $137,375 which included $16,3785 third party fees resulting in net cash proceeds to the Company of $121,000. The convertible note payable carries interest at a rate of 8% per annum, is due on December 23, 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 January 13, 2020, the Company entered into a convertible note payable with an unrelated party for $52,500 which included $2,500 third party fees resulting in net cash proceeds to the Company of $50,000. The convertible note payable carries interest at a rate of 8% per annum, is due on January 13, 2021 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 November 4, 2019, the Company entered into a convertible note payable with an unrelated party for $33,516 which included $2,000 third party fees resulting in net cash proceeds to the Company of $31,516. The convertible note payable carries interest at a rate of 8% per annum, is due on November 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 December 23, 2019, the Company entered into a convertible note payable with an unrelated party for $137,375 which included $16,3785 third party fees resulting in net cash proceeds to the Company of $121,000. The convertible note payable carries interest at a rate of 8% per annum, is due on December 23, 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 January 13, 2020, the Company entered into a convertible note payable with an unrelated party for $52,500 which included $2,500 third party fees resulting in net cash proceeds to the Company of $50,000. The convertible note payable carries interest at a rate of 8% per annum, is due on January 13, 2021 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 December 23, 2019, the Company entered into a debt purchase agreement with an unrelated party for $274,345, 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. On December 23, 2019, the Company entered into a debt purchase agreement with an unrelated party for $274,345, 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. 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. In December, 2018, EVIO Labs Eugene, LLC terminated Stephanie Head because she was not available to work full-time. In February 2019, Ms. Head filed complaint to Oregon Bureau of Labor & Industries (“BOLI”) with allegations that she was discriminated against and unlawfully terminated. In October, 2019 BOLI found substantial evidence of unlawful employment on the basis of protected whistle-blowing, but found no substantial evidence of Ms. Head’s seven other allegations of unlawful employment practice. In April, 2019, BOLI notified EVIO Labs Eugene, LLC that BOLI elected not to pursue the charges further and closed the file. On January 28, 2020, the case was settled for $35,000, $25,000 payable in cash and $10,000 in EVIO Common Stock. On February 6, 2020, MC CRE Investments, LLC landlord for the Palm Desert location, filed a Breach of Lease Agreement with the Superior Court of the State of California, County of Riverside. EVIO Labs Palm Desert has vacated the space and turned it back over to the landlord. The Company has expensed past due rents and late fees and these items are included in the liabilities in the balance sheet. On or about March 5, 2020, Paul Tomaso and Jonah Barber beneficiaries for MRX Labs, LLC, filed a Breach of Promissory Note in the original principal amount of $750,000, plus late fees and penalties, with the Circuit Court of the State in Oregon, in Multnomah County against Greenhaus Analytical Labs, LLC. The Company has expensed penalties and late fees and these items are included in the liabilities in the balance sheet. On or about April 30, 2020, Michele Malaret and Gordon Griswold filed, filed a Breach of Contract in the original principal amount of $500,000, with the Superior Court of California, County of Humboldt. The Company currently recognizes the fully liability on its balance sheet. There is no interest due associated with the note.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	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	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	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, 2019 or 2018.
Accounts Receivable and Allowance for Doubtful Accounts	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 $215,933 and $414,475 for 2019 and 2018, respectively.
Notes Receivable	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 note was purchased in May 2019, by an unrelated third party. The balance on the purchased note as of September 30, 2019 was $538,904. The Company evaluated the collectability of the note receivable as of September 30, 2019 and determined the full balance is collectible and no reserve for write off was recorded.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill and indefinite-lived intangible assets are not amortized but are evaluated for impairment annually or more often if indicators of a potential impairment are present. Our annual impairment tests are conducted at the beginning of the fourth quarter. We use a two-step process to quantitatively evaluate goodwill for impairment. In the first step, we compare the fair value of each reporting unit with the carrying amount of the reporting unit, including goodwill. If the estimated fair value of the reporting unit is less than the carrying amount of the reporting unit, we complete a second step to determine the amount of the goodwill impairment that we should record. In the second step, we determine an implied fair value of the reporting unit’s goodwill by allocating the reporting unit’s fair value to all of its assets and liabilities other than goodwill (including any unrecognized intangible assets). We compare the resulting implied fair value of the goodwill to the carrying amount and record an impairment charge for the difference. We test individual indefinite-lived intangible assets by comparing the estimated fair value with the book values of each asset. The Company recognizes an acquired intangible apart from goodwill whenever the intangible arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized on a straight-line basis over their estimated useful lives unless the estimated useful life is determined to be indefinite. The Company’s intangible assets consist of client lists (amortized over five years), 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, 2019, on its subsidiaries with material goodwill and intangible asset amounts on their respective balance sheets and determined that carrying value of its goodwill and Intangible assets on our financial statements exceeds its fair value. As such, the Company recorded an impairment charge to its goodwill of $7,255,724. The impairment charge included $1,569,911 for Greenhaus Analytical Labs, $477,900 for EVIO Labs Humboldt, $3,264,623 for Keystone Labs, $784,814 for EVIO Labs Berkeley, $441,903 for Smith Scientific, and $643,729 for EVIO Labs MA due to changing outlook of market conditions.
Business Combinations	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	Reclassification Certain amounts in the 2018 financial statements have been reclassified to conform to the 2019 financial presentation. These reclassifications have no impact on net loss.
Use of Estimates	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	Revenue Recognition In 2019 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 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 $3,789,815 and $3,365,525 during the years ended September 30, 2019 and 2018.
Cost of Revenue Recognition	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 $4,725,855 and $3,837,288 during the years ended September 30, 2019 and 2018, respectively.
Stock Based Compensation	Stock Based Compensation In accordance with ASC No. 718, Compensation – Stock Compensation (“ASC 718”), the Company measures the cost of stock-based compensation arrangements based on the grant-date fair value and recognizes the cost in the financial statements at the time goods are received or over the period during which employees and non-employees are required to provide services. If the Company cannot estimate reliably the fair value of the goods and services received, the Company shall measure their value indirectly by reference to the fair value of the equity instruments granted. For transactions with employees and others providing similar services, the Company measures the fair value of the services by reference to the fair value of the equity instruments granted. Stock-based compensation arrangements may include stock options, restricted stock plans, performance-based awards, stock appreciation rights and employee stock purchase plans. The Company utilizes the Black-Scholes simulation 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.
Income Taxes	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	Capital Leases The Company determines if an arrangement is a lease at inception and has lease agreements for warehouses, office facilities, and equipment. These commitments have remaining non-cancelable lease terms, with lease expirations which range from 2020 to 2024. As a result of the adoption of ASC 842, certain real estate and equipment operating leases have been recorded on the balance sheet with a lease liability and right- of-use asset (“ROU”). Application of this standard resulted in the recognition of ROU assets of $2,543,976, net of accumulated amortization, and a corresponding lease liability of $2,594,726. Accounting for finance leases is substantially unchanged. Operating leases are included in operating lease ROU assets, operating lease obligations, current, and operating lease obligations, long term on the condensed consolidated balance sheets. Finance leases are included in property and equipment, finance lease obligations, short term, and finance lease obligations, long term, on the condensed consolidated balance sheets. ROU assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make scheduled lease payments. ROU assets and liabilities are recognized on the lease commencement date based on the present value of lease payments over the lease term. The present value of lease payments is calculated using the incremental borrowing rate at lease commencement, which takes into consideration recent debt issuances as well as other applicable market data available. Amortization of lease assets is included in general and administrative expenses. The future minimum lease payments of lease liabilities as of September 30, 2019, are as follows: Year ended September 30, Operating Leases Financing Leases 2019 782,138 $ 311,592 2020 970,425 433,087 2021 697,436 514,152 2022 549,390 183,020 2023 347,475 206,674 Thereafter 27,911 5,022 Total lease payments 3,374,775 1,653,547 Less: Payments Made (780,049 ) (314,088 ) Total Lease Liabilities $ 2,594,726 $ 1,339,459
Concentration of Credit Risk	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, 2019, 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. No individual client represents greater than 10% of the annual revenue. As of September 30, 2019, the Company had total accounts receivable, net of allowances, of $133,022. Five separate clients comprised a total of 41% of this balance as follows: Balance Percent of Total Customer 1 $ 48,606 14 % Customer 2 33,572 10 % Customer 3 20,336 6 % Customer 4 20,321 6 % Customer 5 20,208 6 % All others 246,456 59 % Total 348,955 100 % Allowance for doubtful accounts (215,933 ) Net accounts receivable $ 133,022
Property and Equipment	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	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, 2019, on its subsidiaries with material long-lived asset amounts on their respective balance sheets and determined that no impairment exists.
Financial Instruments	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 Black-Scholes 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, 2019: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 2,545,735 $ 2,545,735 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
Non-Controlling Interest	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	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	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	Recently Issued Accounting Pronouncements In January 2017, the FASB issued ASU 2017-04, “ Intangibles—Goodwill and Other (Topic 350), Simplifying the Test for Goodwill Impairment”. In January 2017, the FASB issued ASU 2017-01, “ Business Combinations (Topic 805): Clarifying the Definition of a Business, 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, 2019
Accounting Policies [Abstract]
Schedule of Future Minimum Lease Payments of Lease Liabilities	The future minimum lease payments of lease liabilities as of September 30, 2019, are as follows: Year ended September 30, Operating Leases Financing Leases 2019 782,138 $ 311,592 2020 970,425 433,087 2021 697,436 514,152 2022 549,390 183,020 2023 347,475 206,674 Thereafter 27,911 5,022 Total lease payments 3,374,775 1,653,547 Less: Payments Made (780,049 ) (314,088 ) Total Lease Liabilities $ 2,594,726 $ 1,339,459
Schedule of Allowance for Accounts Receivable	Balance Percent of Total Customer 1 $ 48,606 14 % Customer 2 33,572 10 % Customer 3 20,336 6 % Customer 4 20,321 6 % Customer 5 20,208 6 % All others 246,456 59 % Total 348,955 100 % Allowance for doubtful accounts (215,933 ) Net accounts receivable $ 133,022
Schedule of Estimated Life of Property and Equipment	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
Schedule of Assets and Liabilities Measured in Fair Value	The following table sets forth by level with the fair value hierarchy the Company’s financial assets and liabilities measured at fair value on September 30, 2019: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 2,545,735 $ 2,545,735 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

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Sep. 30, 2019
Schedule of Pro-forma of Business Acquisitions	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 )
C3 Labs, LLC [Member]
Schedule of Estimated Fair Values of the Assets Acquired and Liabilities	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
Keystone Labs [Member]
Schedule of Estimated Fair Values of the Assets Acquired and Liabilities	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 [Member]
Schedule of Estimated 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, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The components of intangible assets as of September 30, 2019 and 2018 consist of: 2019 2018 Customer list $ 854,014 $ 865,672 License 503,000 503,000 Favorable lease 3,100 3,100 Website 49,516 49,690 Non-Compete 182,388 184,563 Assembled Workforce 50,750 50,750 Intellectual Property 334,893 342,610 Total 1,977,661 1,999,385 Accumulated amortization (1,977,661 ) (318,815 ) Net value $ - $ 1,680,570

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	The Company’s property and equipment consisted of the following as of September 30, 2019 and 2018: 2019 2018 Assets Not-In-Service $ - $ 455,540 Capital Assets 1,800,347 535,095 Land 212,550 212,550 Buildings & Real Estate 941,857 937,450 Furniture and Equipment 152,933 189,459 Laboratory Equipment 2,188,828 2,468,141 Software 78,996 63,913 Leasehold Improvements 697,333 303,331 Vehicles 83,915 83,915 Total 6,188,777 5,249,394 Accumulated depreciation (1,511,973 ) (644,291 ) Net value $ 4,676,804 $ 4,605,103

Loans Payable (Tables)

Loans Payable (Tables)	12 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Schedule of Loans Payable	The Company had the following loans payable outstanding as of September 30, 2019 and September 30, 2018: September 30, 2019 September 30, 2018 On March 16, 2018, 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. 47,551 60,477 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 On June 28, 2018, the Company executed a note payable for $650,000 for the purchase of the building at 14775 SW 74 th 622,523 646,231 On July 5, 2018, the Company executed a note payable for $750,000 for the asset purchase of MRX Labs, The note carries interest at 8% annually and is due on January 5, 2019. (This note is in default as of 7/5/2019, which resulted in 5% penalty on outstanding amount.) 750,000 750,000 1,956,708 Less: unamortized original issue discounts - (119,000 ) Total loans payable 1,420,079 1,837,708 Less: current portion of loans payable 762,476 643,627 Long-term portion of loans payable $ 657,603 $ 1,193,781

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	12 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Schedule of Convertible Notes Payable	The following table summarizes all convertible notes outstanding as of September 30, 2019: Holder Issue Date Due Date Principal Unamortized Carrying Value Accrued Interest Noteholder 10 4/24/18 4/24/19 500,000 - 500,000 - Noteholder 4 8/1/18 1/1/19 396,000 - 396,000 76,471 Noteholder 6 9/6/18 9/6/19 145,000 145,000 15,575 Noteholder 7 9/17/18 9/17/19 82,500 82,500 8,586 Noteholder 4 10/2/18 1/1/19 264,000 - 264,000 40,634 Noteholder 8 11/15/18 11/15/19 222,600 (28,054 ) 194,546 15,564 Noteholder 9 12/27/18 12/27/19 105,000 (25,603 ) 79,397 18,204 Noteholder 8 1/14/19 1/14/20 131,250 (46,027 ) 85,223 7,364 Noteholder 8 2/04/19 2/04/20 265,000 (92,205 ) 172,795 13,824 Noteholder 9 2/05/19 2/05/20 131,250 (48,185 ) 83,065 6,616 Noteholder 11 2/08/19 2/08/20 783,724 (208,357 ) 575,367 89,627 Noteholder 8 3/15/19 3/15/20 70,913 - 70,913 3,093 Noteholder 9 3/15/19 3/15/20 70,913 - 70,913 2,938 Noteholder 12 3/15/19 3/15/20 70,913 - 70,913 3,093 Noteholder 13 3/15/19 3/15/20 70,913 - 70,913 3,093 Noteholder 3 7/1/19 9/30/19 825,930 825,930 18,983 Noteholder 8 8/8/19 8/8/20 33,092 (10,291 ) 22,801 384 Noteholder 9 8/8/19 8/8/20 33,092 (10,291 ) 22,801 384 Noteholder 14 8/29/19 5/29/19 100,000 (150,146 ) (50,146 ) 964 Noteholder 14 8/30/19 5/30/19 110,000 (97,555 ) 12,445 747 $ 4,412,090 $ (716,714 ) 3,695,376 $ 326,145 The following table summarizes all convertible notes outstanding as of September 30, 2018: Holder Issue Date Due Date Principal Unamortized Carrying Value Accrued Interest Noteholder 2 7/2/18 10/1/18 220,000 (220 ) 219,780 4,340 Noteholder 3 7/2/18 10/1/18 220,000 (220 ) 219,780 4,340 Noteholder 4 8/1/18 10/1/18 330,000 (492 ) 329,508 - Noteholder 1 8/14/18 8/14/19 167,100 (13,591 ) 153,509 2,839 Noteholder 5 8/29/18 2/28/19 222,222 (78,670 ) 143,552 - Noteholder 6 9/6/18 9/6/19 125,000 (89,921 ) 35,079 - Noteholder 3 9/13/18 3/11/19 585,000 (513,062 ) 71,938 - Noteholder 7 9/17/18 9/17/19 62,500 (57,381 ) 5,119 - Noteholder 10 4/24/18 4/24/19 500,000 0 500,000 -

Derivative Liability (Tables)

Derivative Liability (Tables)	12 Months Ended
	Sep. 30, 2019
Derivative Liability [Abstract]
Schedule of Derivative Liabilities	The following table summarizes the derivative liabilities included in the balance sheet at September 30, 2019: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2018 $ 1,181,278 Initial measurement of derivative liabilities 3,967,933 Change in fair market value (2,603,476 ) Write off due to conversion (– ) Balance, September 30, 2019 $ 2,545,735
Summary of Gain (Loss) on Derivative Liability	The following table summarizes the gain (loss) on derivative liability included in the income statement for the years ended September 30, 2019 and 2018, respectively. Year Ended September 30, 2019 2018 Day one loss due to derivatives on convertible debt $ (2,970,450 ) $ (765,114 ) Change in fair value of derivatives 2,603,476 3,320,464 Total derivative gain (loss) $ (366,974 ) $ 2,555,350
Schedule of Warrants Assumptions	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 % Expected term of options granted 2.00 years Expected volatility 211-223 % Risk-free interest rate 2.09-2.25 % Expected dividend yield 0 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The sources and tax effects of the differences for the periods presented are as follows: September 30, 2019 September 30, 2018 Income tax provision at the federal statutory rate 21.0 % 35.0 % Effect on operating losses -21.0 % -35.0 %
Schedule of Deferred Tax Assets and Liabilities	September 30, 2019 September 30, 2018 Net deferred tax assets consisted of the following: Net operating loss carryforward $ 3,895,231 $ 4,071,932 Valuation allowance (3,895,231 ) (4,071,932 ) Net deferred tax asset $ - $ -
Schedule of Components of Income Tax Expense	A reconciliation of income taxes computed at the statutory rate is as follows. September 30, 2019 September 30, 2018 Computed federal income tax expense at statutory rate is as follows. $ (3,895,231 ) $ (4,071,932 ) Depreciation and amortization 307,802 253,703 Deferred revenue 22,768 127,124 Common stock issued for services 69,520 136,671 Common stock issued under employee incentive plan 36,025 251,791 Stock option expense 149,155 595,304 Amortization of debt discounts 779,793 1,519,967 Default penalties on convertible notes payable 98,378 - Change in derivative liability 387,415 254,788 Change in valuation allowance 2,044,376 932,585 Income tax expense $ - $ -
Schedule of Analytical Testing Services	Year ended September 30, 2019 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 3,000 $ 3,786,815 $ 3,789,815 Segment income (loss) from operations (7,325,704 ) Total assets Capital expenditures ) Depreciation and amortization 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

Committments and Contingencies

Committments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments Under the Terms of the Lease	Future minimum rental payments under the terms of the lease are: Year ending September 30, 2019 782,138 2020 970,425 2021 697,436 2022 549,390 2023 347,475 Thereafter 27,911 Total $ 2,594,726

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	12 Months Ended
	Sep. 30, 2019
Stock Options And Warrants
Summary of Stock Option and Warrant Activity	The following tables summarizes all stock option and warrant activity for the year ended September 30, 2019 and 2018: 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 Shares Weighted- Average Exercise Price Per Share Outstanding, September 30, 2018 4,638,050 0.902 Granted 846,920 0.519 Exercised - - Forfeited - - Expired - - Outstanding, September 30, 2019 5,484,970 0.742
Schedule of Outstanding and Exercisable Options and Warrants	The following table discloses information regarding outstanding and exercisable options and warrants at September 30, 2019: 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 $ 0.225 200,000 $ 0.225 4.71 200,000 $ 0.225 $ 0.400 110,000 $ 0.400 1.88 110,000 $ 0.400 $ 0.420 330,000 $ 0.420 4.30 330,000 $ 0.420 $ 0.500 165,000 $ 0.500 1.95 162,500 $ 0.500 $ 0.600 627,220 $ 0.600 0.37 627,220 $ 0.600 $ 0.650 145,000 $ 0.650 3.07 36,250 $ 0.650 $ 0.800 3,482,750 $ 0.800 1.68 3,095,250 $ 0.800 $ 0.850 100,000 $ 0.850 3.55 - $ 0.850 $ 1.050 25,000 $ 1.050 4.04 - $ 1.050 $ 1.260 220,000 $ 1.260 2.75 110,000 $ 1.260 $ 1.300 10,000 $ 1.300 2.05 7,500 $ 1.300 $ 1.386 60,000 $ 1.386 2.75 30,000 $ 1.386 $ 1.666 10,000 $ 1.666 2.84 5,000 $ 1.666 Total 5,484,970 $ 0.742 1.95 4,713,720 $ 0.718 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
Schedule of Stock Option Granted Assumptions	The assumptions used in these calculations are summarized as follows: September 30, 2019 Expected term of options granted 1.0-5.0 years Expected volatility 103- 122 % Risk-free interest rate 2.00 – 2.67 % Expected dividend yield 0 % 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 %

Organization and Nature of Ac_2

Organization and Nature of Activities (Details Narrative) - $ / shares	Sep. 30, 2019	Dec. 29, 2018	May 02, 2018	Oct. 19, 2016	Jun. 01, 2016	Sep. 17, 2015
William Waldrop and Lori Glauser, principals of Signal Bay Research, Inc. [Member]
Percentage of issued and outstanding common stock	$ 0.80
Minimum percentage of common stock owned	5.00%
Share Exchange Agreement [Member] | CR Labs, Inc. [Member]
Ownership percentage						80.00%
Securities Purchase Agreement [Member] | Greenhaus Analytical Services, LLC [Member]
Ownership percentage				100.00%
Securities Purchase Agreement [Member] | C3 Labs, LLC [Member]
Ownership percentage		60.00%
Securities Purchase Agreement [Member] | Keystone, Labs, Inc [Member]
Ownership percentage			50.00%
Securities Purchase Agreement [Member] | Smith Scientific Industries, Inc. [Member]
Ownership percentage					80.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Sep. 06, 2017	Sep. 30, 2019	Sep. 30, 2018
Voting equity interests		50.00%
Allowance for accounts receivable		$ 215,933	$ 414,475
Note receivable	$ 1,300,000
Debt instrument maturity date	Sep. 6, 2024
Debt instrument interest rate	8.00%
Debt instrument, payment principal	$ 100,000
Note receivable, current portion		538,904	100,000
Impairment of goodwill and intangible assets		7,255,724	1,367,813
Total revenue		3,789,815	3,365,525
Cost of revenues		$ 4,725,855	3,837,288
Capital Lease expiration period		Lease expirations which range from 2020 to 2024.
Right- of-use asset		$ 2,543,976
Lease liability		2,594,726
Cash, FDIC insured amount		250,000
Accounts receivable, net of allowances		$ 133,022	$ 234,178
Dilutive common shares outstanding		26,887,932	16,548,473
Accounts Receivable [Member]
Concentration risk, percentage		100.00%
Accounts Receivable [Member] | Five Seperate Clients [Member]
Concentration risk, percentage		41.00%
Accounts Receivable [Member] | Minimum [Member]
Concentration risk, percentage		10.00%
EVIO Labs Humboldt [Member]
Impairment of goodwill and intangible assets		$ 477,900
EVIO Labs Berkeley [Member]
Impairment of goodwill and intangible assets		784,814
Smith Scientific Industries, Inc. [Member]
Impairment of goodwill and intangible assets		441,903
EVIO Labs [Member]
Impairment of goodwill and intangible assets		643,729
Greenhaus Analytical Services, LLC [Member]
Impairment of goodwill and intangible assets		1,569,911
Keystone, Labs, Inc [Member]
Impairment of goodwill and intangible assets		$ 3,264,623
Client Lists [Member]
Amortization of intangible assets		5 years
Assembled Workforce [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

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Future Minimum Lease Payments of Lease Liabilities (Details)	Sep. 30, 2019USD ($)
Accounting Policies [Abstract]
Operating Leases, 2019	$ 782,138
Operating Leases, 2020	970,425
Operating Leases, 2021	697,436
Operating Leases, 2022	549,390
Operating Leases, 2023	347,475
Operating Leases, Thereafter	27,911
Total	3,374,775
Operating Leases, Less: Payments Made	(780,049)
Operating Leases, Total Lease Liabilities	2,594,726
Financing Leases, 2019	311,592
Financing Leases, 2020	433,087
Financing Leases, 2021	514,152
Financing Leases, 2022	183,020
Financing Leases, 2023	206,674
Financing Leases, Thereafter	5,022
Financing Leases, Total lease payments	1,653,547
Financing Leases, Less: Payments Made	(314,088)
Financing Leases, Total Lease Liabilities	$ 1,339,459

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Allowance for Accounts Receivable (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Gross accounts receivable	$ 348,955
Allowance for doubtful accounts	(215,933)	$ (414,475)
Net accounts receivable	$ 133,022
Accounts Receivable [Member]
Concentration of risk percentage	100.00%
Customer 1 [Member]
Gross accounts receivable	$ 48,606
Customer 1 [Member] | Accounts Receivable [Member]
Concentration of risk percentage	14.00%
Customer 2 [Member]
Gross accounts receivable	$ 33,572
Customer 2 [Member] | Accounts Receivable [Member]
Concentration of risk percentage	10.00%
Customer 3 [Member]
Gross accounts receivable	$ 20,336
Customer 3 [Member] | Accounts Receivable [Member]
Concentration of risk percentage	6.00%
Customer 4 [Member]
Gross accounts receivable	$ 20,321
Customer 4 [Member] | Accounts Receivable [Member]
Concentration of risk percentage	6.00%
Customer 5 [Member]
Gross accounts receivable	$ 20,208
Customer 5 [Member] | Accounts Receivable [Member]
Concentration of risk percentage	6.00%
All Others [Member]
Gross accounts receivable	$ 246,456
All Others [Member] | Accounts Receivable [Member]
Concentration of risk percentage	59.00%

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Estimated Life of Property and Equipment (Details)	12 Months Ended
	Sep. 30, 2019
Building [Member]
Property and equipment, estimated useful life	39 years
Laboratory and Computer Equipment [Member]
Property and equipment, estimated useful life	5 years
Furniture and Fixtures [Member]
Property and equipment, estimated useful life	7 years
Software [Member]
Property and equipment, estimated useful life	3 years
Domains [Member]
Property and equipment, estimated useful life	15 years

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Schedule of Assets and Liabilities Measured in Fair Value (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Derivative financial instruments	$ 2,545,735	$ 1,181,278
Level 1 [Member]
Derivative financial instruments
Level 2 [Member]
Derivative financial instruments
Level 3 [Member]
Derivative financial instruments	$ 2,545,735	$ 1,181,278

Acquisitions (Details Narrative

Acquisitions (Details Narrative)	Jul. 05, 2018USD ($)	May 02, 2018USD ($)	May 02, 2018CAD ($)	Jan. 01, 2018USD ($)$ / shares	Sep. 06, 2017	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Aug. 31, 2018
Proceeds from issuance of convertible notes payable						$ 1,270,435	$ 2,163,750
Interest rate					8.00%
Maturity date					Sep. 6, 2024
Acquisition paid for goodwill							$ 6,037,404
License [Member]
Amortized period				7 years
Customer Lists [Member]
Amortized period				7 years
Non-compete [Member]
Amortized period				5 years
C3 Labs, LLC [Member]
Acquisition paid for goodwill				$ 291,697
C3 Labs, LLC [Member] | Purchase Agreement [Member]
Interest rate				60.00%
Notes payable, issued				$ 600,000
C3 Labs, LLC [Member] | Option One [Member]
Ownership interest								90.00%
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. 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. In August 2018, the company exercised its option to increase its ownership to 90%.
Interest to be paid				$ 450,000
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] | Notes Payable [Member]
Maturity date				Mar. 31, 2018
Notes payable, issued				$ 100,000
C3 Labs, LLC [Member] | Convertible Notes Payable [Member]
Ownership interest				60.00%
Proceeds from issuance of convertible notes payable				$ 500,000
Interest rate				0.00%
Maturity date				Jun. 30, 2018
Debt conversion price per share | $ / shares				$ 0.75
C3 Labs, LLC [Member] | Promissory Note [Member] | Purchase Agreement [Member]
Notes payable, issued				$ 100,000
C3 Labs, LLC [Member] | Convertible Promissory Note [Member] | Purchase Agreement [Member]
Notes payable, issued				$ 500,000
Keystone Labs, Inc [Member]
Acquisition paid for goodwill		$ 2,716,027
Keystone Labs, Inc [Member] | EVIO Canada, Inc [Member]
Ownership interest		50.00%
Cash		$ 1,962,095
Keystone Labs, Inc [Member] | EVIO Canada, Inc [Member] | Canadian Dollars [Member]
Cash			$ 2,495,000
MRX Labs [Member]
Interest rate	8.00%
Maturity date	Jan. 5, 2019
Cash	$ 2,705,000
Acquisition of property and equipment	1,150,000
Acquisition paid for property and equipment	721,000
Acquisition paid for customer contracts and relationships	50,750
Acquisition paid for goodwill	$ 718,000

Acquisitions - Schedule of Esti

Acquisitions - Schedule of Estimated Fair Values of the Assets Acquired and Liabilities (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018	Jul. 05, 2018	May 02, 2018	Jan. 01, 2018
Goodwill		$ 6,037,404
C3 Labs, LLC [Member]
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
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, Inc [Member]
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
Accounts payable				108,207
Capital lease obligation				12,826
Related party payables				153,755
Deferred rent				5,189
TOTAL LIABILITIES ASSUMED				279,977
Non-controlling interest				(1,962,095)
NET ASSETS ACQUIRED				$ 1,962,095
MRX Labs [Member]
Equipment			$ 721,000
Customer list			65,250
Land			212,550
Building			937,450
Assembled workforce			50,750
Goodwill			718,000
TOTAL ASSETS ACQUIRED			2,705,000
TOTAL LIABILITIES ASSUMED			174,000
NET ASSETS ACQUIRED			$ 2,531,000

Acquisitions - Schedule of Pro-

Acquisitions - Schedule of Pro-forma of Business Acquisitions (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Total revenue	$ 3,753,751	$ 3,846,179
Total cost of revenue	4,020,873	3,349,681
Gross margin	(267,122)	496,498
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)
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)
Testing Service [Member]
Total revenue	3,576,919	3,499,135
Total cost of revenue	3,301,016	3,089,092
Consulting Service [Member]
Total revenue	176,832	347,044
Total cost of revenue	190,125	115,387
Depreciation and Amortization [Member]
Total cost of revenue	$ 529,732	$ 145,203

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Total	$ 1,977,661	$ 1,999,385
Accumulated amortization	(1,977,660)	(318,816)
Net value		1,680,570
Customer Lists [Member]
Total	854,014	865,672
License [Member]
Total	503,000	503,000
Favorable Lease [Member]
Total	3,100	3,100
Domains & Websites [Member]
Total	49,516	49,690
Non-compete Agreements [Member]
Total	182,388	184,563
Assembled Workforce [Member]
Total	50,750	50,750
Intellectual Property [Member]
Total	$ 334,893	$ 342,610

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Total	$ 6,188,777	$ 5,249,394
Accumulated depreciation	(1,089,403)	(520,437)
Net value	3,080,425	3,525,772
Assets Not-In-Service [Member]
Total		455,540
Capital Assets [Member]
Total	1,800,347	535,095
Land [Member]
Total	212,550	212,550
Buildings & Real Estate [Member]
Total	941,857	937,450
Furniture and Equipment [Member]
Total	152,933	189,459
Laboratory Equipment [Member]
Total	2,188,828	2,468,141
Software [Member]
Total	78,996	63,913
Leasehold Improvements [Member]
Total	697,333	303,331
Vehicles [Member]
Total	$ 83,915	$ 83,915

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Sep. 06, 2017	Sep. 30, 2019	Sep. 30, 2018
Loan received from related party		$ 410,841	$ 155,066
Repayments of related party debt		112,277	449,800
Due to related party
Interest rate	8.00%
Maturity date	Sep. 6, 2024
Unamortized debt discount		716,714	753,557
Keystone Labs [Member]
Loan received from related party		191,515	171,425
Repayments of related party debt		9,034	18,733
Due to related party		354,050	15,317
Chief Operating Officer [Member]
Loan received from related party		194,820	0
Repayments of related party debt		1,040	0
Due to related party		$ 19,378	$ 0
Interest rate		0.00%	0.00%
Chief Executive Officer [Member]
Loan received from related party		$ 75,000	$ 0
Repayments of related party debt		19,200	0
Due to related party		$ 55,800	$ 0
Interest rate		0.00%	0.00%
Sara Lausmann [Member] | Oregon Analytical Services, LLC [Member]
Repayments of related party debt		$ 12,000	$ 97,500
Due to related party		$ 568,299	$ 580,299
Interest rate		5.00%	5.00%
Accrued interest		$ 107,899	$ 79,295
Anthony Smith [Member]
Repayments of related party debt		55,090	25,500
Due to related party		$ 180,910	$ 236,000
Interest rate		5.00%	5.00%
Accrued interest		$ 41,600	$ 30,960
Anthony Smith [Member] | Smith Scientific Industries, Inc. [Member]
Purchase percentage		80.00%
Henry Grimmett [Member] | Greenhaus Analytical Services, LLC [Member] | Interest 0% [Member]
Repayments of related party debt		$ 3,859	52,000
Due to related party		$ 113,554	$ 117,412
Interest rate		0.00%	0.00%
Repayment of debt quarterly		$ 25,000
Henry Grimmett [Member] | Greenhaus Analytical Services, LLC [Member] | Interest 6% [Member]
Due to related party		$ 170,000	$ 340,000
Interest rate		6.00%	6.00%
Accrued interest		$ 59,412	$ 39,905
Notes payable		$ 340,000	340,000
Maturity date		Oct. 16, 2020
Unamortized debt discount		$ 26,563	$ 51,971
Henry Grimmett [Member] | Greenhaus Analytical Services, LLC [Member] | Interest 6% [Member] | Third Party [Member]
Repayments of related party debt		$ 170,000

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Common stock, shares issued	29,314,419	23,255,411
Common stock, shares outstanding	29,314,419	23,255,411
Common shares issued for services, value	$ 336,891	$ 278,788
Common shares issued for conversion of convertible debentures, value	$ 388,000	$ 1,386,000
Common Stock [Member]
Conversion of stock, shares converted	532,500	700,000
Common shares issued for services	1,038,017	131,250
Common shares issued for services, value	$ 336,891	$ 153,788
Common shares issued for cash	1,415,000	2,561,392
Common shares issued for cash, value	$ 586,000	$ 2,041,501
Common shares issued for employee equity incentive plan	287,500	478,500
Common shares issued for employee equity incentive plan, value	$ 397,980	$ 831,133
Common shares issued for conversion of convertible notes payable	2,054,887	4,918,580
Common shares issued for conversion of convertible notes payable, value	$ 687,200	$ 2,805,008
Common shares issued for conversion of accrued interest	10,163	210,553
Common shares issued for conversion of accrued interest, value	$ 25,110	$ 114,792
Common shares issued for conversion of convertible debentures	669,362	2,309,997
Common shares issued for conversion of convertible debentures, value	$ 388,000	$ 1,386,000
Common shares issued for debt issuance costs	20,000
Common shares issued for debt issuance costs, value	$ 11,760
Common Stock [Member] | Accounts Payable [Member]
Common shares issued for settlement of debt	31,579	324,000
Common shares issued for settlement of debt, value	$ 15,000	$ 162,000
Common Stock [Member] | Non-Convertible Debt [Member]
Common shares issued for settlement of debt		548,780
Common shares issued for settlement of debt, value		$ 450,000
Series A Convertible Preferred Stock [Member]
Preferred stock, shares designated	1,850,000
Preferred stock, shares par value	$ 0.0001
Common stock, shares issued	500,000,000
Common stock, shares outstanding	500,000,000
Debt conversion price per share	$ 13.24
Convertible preferred stock shares converted	1
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series A Convertible Preferred Stock [Member]
Conversion rate	4.90%
Series B Preferred Stock [Member]
Preferred stock, shares designated	5,000,000	5,000,000
Preferred stock, shares par value	$ 0.0001	$ 0.0001
Convertible preferred stock shares converted	1
Preferred stock, shares issued	5,000,000	5,000,000
Preferred stock, shares outstanding	5,000,000	5,000,000
Common shares issued for services
Common shares issued for services, value
Common shares issued for conversion of convertible debentures
Common shares issued for conversion of convertible debentures, value
Series C Preferred Stock [Member]
Preferred stock, shares designated	500,000	500,000
Preferred stock, shares par value	$ 0.0001	$ 0.0001
Debt conversion price per share	$ 1
Convertible preferred stock shares converted	5
Preferred stock, shares issued	500,000	500,000
Preferred stock, shares outstanding	500,000	500,000
Conversion of stock, shares converted	100
Common shares issued for services
Common shares issued for services, value
Common shares issued for conversion of convertible debentures
Common shares issued for conversion of convertible debentures, value
Series D Preferred Stock [Member]
Preferred stock, shares designated	1,000,000	1,000,000
Preferred stock, shares par value	$ 0.0001	$ 0.0001
Convertible preferred stock shares converted	2.5
Preferred stock, shares issued	339,500	552,500
Preferred stock, shares outstanding	339,500	552,500
Conversion of stock, shares converted	213,000	280,000
Common shares issued for services
Common shares issued for services, value
Common shares issued for conversion of convertible debentures
Common shares issued for conversion of convertible debentures, value
Series D Preferred Stock [Member] | Optional Conversion [Member]
Conversion of stock, shares converted	500

Loans Payable (Details Narrativ

Loans Payable (Details Narrative) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Loans Payable [Member]
Accrued interest	$ 74,301	$ 47,767

Loans Payable - Schedule of Loa

Loans Payable - Schedule of Loans Payable (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Notes payable		$ 1,956,708
Less: unamortized original issue discounts		(119,000)
Total loans payable	1,420,079	1,837,708
Less: current portion of loans payable	762,476	643,927
Long-term portion of loans payable	657,603	1,193,781
Notes Payable 1 [Member]
Notes payable	47,551	60,477
Notes Payable 2 [Member]
Notes payable		500,000
Notes Payable 3 [Member]
Notes payable	622,523	646,231
Notes Payable 4 [Member]
Notes payable	$ 750,000	$ 750,000

Loans Payable - Schedule of L_2

Loans Payable - Schedule of Loans Payable (Details) (Parenthetical) - USD ($)	Jul. 05, 2018	Jun. 28, 2018	Sep. 06, 2017	Mar. 16, 2017	Sep. 30, 2019	Jul. 05, 2019	Sep. 30, 2018
Debt instrument interest rate			8.00%
Debt instrument maturity date			Sep. 6, 2024
Debt instrument principal amount					$ 538,904		$ 2,431,822
Notes Payable 1 [Member]
Debt instrument interest rate				6.637%
Debt instrument maturity date				Mar. 31, 2023
Notes Payable 2 [Member]
Debt instrument interest rate			8.00%
Debt instrument maturity date			Jul. 6, 2018
Debt instrument principal amount			$ 1,000,000
Notes Payable 3 [Member]
Debt instrument interest rate		8.00%
Debt instrument maturity date		Jun. 28, 2021
Debt instrument principal amount		$ 650,000
Notes Payable 4 [Member]
Debt instrument interest rate	8.00%
Debt instrument maturity date	Jan. 5, 2019
Debt instrument principal amount	$ 750,000
Penalty percentage						5.00%

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative)	Aug. 30, 2019USD ($)	Aug. 29, 2019USD ($)TradingDays	Aug. 08, 2019USD ($)TradingDays	Jul. 05, 2019USD ($)	Jul. 02, 2019USD ($)TradingDays	Mar. 15, 2019USD ($)TradingDays	Feb. 08, 2019USD ($)TradingDays	Feb. 05, 2019USD ($)	Feb. 04, 2019USD ($)TradingDays	Jan. 14, 2019USD ($)TradingDays	Dec. 27, 2018USD ($)TradingDays	Nov. 15, 2018USD ($)$ / shares	Nov. 15, 2018USD ($)$ / shares	Oct. 02, 2018USD ($)TradingDays$ / shares	Sep. 13, 2018USD ($)TradingDays	Sep. 06, 2018USD ($)TradingDays$ / shares	Aug. 29, 2018USD ($)$ / shares	Aug. 01, 2018USD ($)$ / shares	Jul. 02, 2018USD ($)$ / shares	Apr. 24, 2018USD ($)TradingDays$ / shares	Sep. 06, 2017	Aug. 14, 2017USD ($)TradingDays	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)shares
Debt instrument face amount																							$ 538,904	$ 2,431,822
Debt instrument interest rate																					8.00%
Debt instrument maturity date																					Sep. 6, 2024
Original debt discount																							3,713,299	4,359,074
Noteholder 1 [Member]
Debt instrument face amount																						$ 275,600	0	$ 167,100
Original issue discount																						15,600
Cash paid to third parties																						10,000
Cash proceeds from convertible promissory note																						$ 250,000
Debt instrument interest rate																						8.00%
Debt instrument maturity date																						Aug. 14, 2018		Aug. 14, 2019
Debt instrument description																						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.
Debt instrument threshold percentage																						75.00%
Debt instrument trading days | TradingDays																						15
Debt conversion principal amount converted																								$ 167,100
Conversion of convertible debentures | shares																								479,848
Debt conversion interest amount converted																								$ 2,988
Debt conversion interest amount converted, shares | shares																								10,163
Accrued interest																							0	$ 2,839
Noteholder 2 [Member]
Debt instrument face amount																			$ 220,000				0	$ 220,000
Original issue discount																			20,000
Cash paid to third parties																			17,000
Cash proceeds from convertible promissory note																			$ 183,000
Debt instrument interest rate																			8.00%
Debt instrument maturity date																			Oct. 1, 2018					Oct. 1, 2018
Accrued interest																							0	$ 4,340
Debt conversion price per share | $ / shares																			$ 0.60
Noteholder 3 [Member]
Debt instrument face amount																			$ 220,000				0	$ 220,000
Original issue discount																			20,000
Cash proceeds from convertible promissory note																			$ 200,000
Debt instrument interest rate																			8.00%
Debt instrument maturity date																			Oct. 1, 2018					Oct. 1, 2018
Accrued interest																							0	$ 4,340
Debt conversion price per share | $ / shares																			$ 0.60
Noteholder 3 [Member]
Debt instrument face amount															$ 585,000								0	$ 585,000
Original issue discount															$ 35,348
Debt instrument interest rate															0.00%
Debt instrument maturity date																								Mar. 11, 2019
Debt instrument description															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.
Debt instrument threshold percentage															80.00%
Debt instrument trading days | TradingDays															20
Accrued interest																							0	$ 0
Noteholder 3 [Member] | Palliatech [Member]
Debt instrument face amount															$ 549,652
Noteholder 3 [Member]
Debt instrument face amount					$ 825,890																		$ 825,890
Debt instrument interest rate					8.00%
Debt instrument maturity date					Sep. 30, 2019																		Sep. 30, 2019
Debt instrument threshold percentage					35.00%
Debt instrument trading days | TradingDays					15
Accrued interest																							$ 18,893
Default debt penalty, value					$ 150,000
Noteholder 4 [Member]
Debt instrument face amount																		$ 330,000					$ 396,000	$ 330,000
Original issue discount																		30,000
Cash proceeds from convertible promissory note																		$ 300,000
Debt instrument interest rate																		8.00%
Debt instrument maturity date																		Oct. 1, 2018					Jan. 1, 2019	Oct. 1, 2018
Debt instrument threshold percentage																		35.00%
Accrued interest																							$ 76,472	$ 10,994
Debt conversion price per share | $ / shares																		$ 0.50
Default debt penalty, value																							66,000
Noteholder 4 [Member]
Debt instrument face amount														$ 220,000									$ 264,000
Original issue discount														20,000
Cash proceeds from convertible promissory note														$ 200,000
Debt instrument interest rate														8.00%
Debt instrument maturity date														Jan. 1, 2019									Jan. 1, 2019
Debt instrument threshold percentage														35.00%
Debt instrument trading days | TradingDays														15
Accrued interest																							$ 40,634
Debt conversion price per share | $ / shares														$ 0.50
Default debt penalty, value																							44,000
Noteholder 5 [Member]
Debt instrument face amount																	$ 222,222						0	$ 222,222
Original issue discount																	22,222
Cash paid to third parties																	5,500
Cash proceeds from convertible promissory note																	$ 194,500
Debt instrument interest rate																	5.00%
Debt instrument maturity date																	Feb. 28, 2019							Feb. 28, 2019
Accrued interest																							0	$ 0
Debt conversion price per share | $ / shares																	$ 0.70
Noteholder 6 [Member]
Debt instrument face amount																$ 125,000							$ 145,000	$ 125,000
Original issue discount																15,000
Cash proceeds from convertible promissory note																$ 110,000
Debt instrument interest rate																10.00%
Debt instrument maturity date																Sep. 6, 2019							Sep. 6, 2019	Sep. 6, 2019
Debt instrument threshold percentage																35.00%
Debt instrument trading days | TradingDays																15
Accrued interest																							$ 15,575	$ 10,171
Debt conversion price per share | $ / shares																$ 0.50
Default debt penalty, value				$ 20,000
Noteholder 7 [Member]
Debt instrument face amount																$ 62,500							$ 82,500	$ 62,500
Original issue discount																6,250
Cash proceeds from convertible promissory note																$ 56,250
Debt instrument interest rate																10.00%
Debt instrument maturity date																Sep. 6, 2019							Sep. 17, 2019	Sep. 17, 2019
Debt instrument threshold percentage																35.00%
Accrued interest																							$ 8,586	$ 4,897
Debt conversion price per share | $ / shares																$ 0.50
Default debt penalty, value				$ 20,000
Noteholder 8 [Member]
Debt instrument face amount												$ 222,600	$ 222,600										$ 222,600
Original issue discount												$ 12,600	12,600
Cash proceeds from convertible promissory note													$ 210,000
Debt instrument interest rate												8.00%	8.00%
Debt instrument maturity date												Nov. 15, 2019	Nov. 15, 2019										Nov. 15, 2019
Accrued interest																							$ 15,564
Debt conversion price per share | $ / shares												$ 0.50	$ 0.50
Noteholder 8 [Member]
Debt instrument face amount										$ 131,250													$ 131,250
Cash paid to third parties										6,250
Cash proceeds from convertible promissory note										$ 125,000
Debt instrument interest rate										8.00%
Debt instrument maturity date																							Jan. 14, 2020
Debt instrument threshold percentage										35.00%
Debt instrument trading days | TradingDays										15
Accrued interest																							$ 7,634
Noteholder 8 [Member]
Debt instrument face amount						$ 70,913			$ 265,000														$ 265,000
Original issue discount									15,000
Cash paid to third parties									10,000
Cash proceeds from convertible promissory note									$ 240,000
Debt instrument interest rate						8.00%			8.00%
Debt instrument maturity date						Mar. 15, 2020			Feb. 4, 2020														Feb. 4, 2020
Debt instrument description						The new convertible note payable carries an interest rate of 8% per annum is due on March 15, 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			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.
Debt instrument threshold percentage						35.00%			35.00%
Debt instrument trading days | TradingDays						15			15
Accrued interest																							$ 13,824
Noteholder 8 [Member]
Debt instrument face amount																							$ 70,913
Debt instrument maturity date																							Mar. 15, 2020
Accrued interest																							$ 3,093
Noteholder 8 [Member]
Debt instrument face amount			$ 33,092							$ 130,329													$ 33,092
Cash paid to third parties			1,576
Cash proceeds from convertible promissory note			$ 31,516
Debt instrument interest rate			8.00%
Debt instrument maturity date			Mar. 15, 2020							Feb. 5, 2020													Aug. 8, 2020
Debt instrument threshold percentage			35.00%
Debt instrument trading days | TradingDays			15
Accrued interest																							$ 384
Noteholder 9 [Member]
Debt instrument face amount											$ 105,000												$ 105,000
Debt instrument interest rate											8.00%
Debt instrument maturity date											Dec. 27, 2019												Dec. 27, 2019
Debt instrument description											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 fifteen prior trading days including the date of conversion.
Debt instrument threshold percentage											35.00%
Debt instrument trading days | TradingDays											15
Accrued interest																							$ 18,204
Noteholder 9 [Member]
Debt instrument face amount								$ 228,916		$ 131,250													$ 131,250
Cash paid to third parties										6,250
Cash proceeds from convertible promissory note										$ 125,000
Debt instrument interest rate										8.00%
Debt instrument maturity date								Feb. 11, 2020		Jan. 14, 2020													Feb. 5, 2020
Debt instrument description										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.
Debt instrument threshold percentage										35.00%
Debt instrument trading days | TradingDays										15
Accrued interest																							$ 6,616
Noteholder 9 [Member]
Debt instrument face amount						$ 70,913																	$ 70,913
Debt instrument interest rate						8.00%
Debt instrument maturity date						Mar. 15, 2020																	Mar. 15, 2020
Debt instrument description						The new convertible note payable carries an interest rate of 8% per annum is due on March 15, 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
Debt instrument threshold percentage						35.00%
Debt instrument trading days | TradingDays						15
Accrued interest																							$ 2,938
Noteholder 9 [Member]
Debt instrument face amount			$ 33,092																				$ 33,092
Cash paid to third parties			1,576
Cash proceeds from convertible promissory note			$ 31,516
Debt instrument interest rate			8.00%
Debt instrument maturity date			Aug. 8, 2020																				Aug. 8, 2020
Debt instrument threshold percentage			35.00%
Debt instrument trading days | TradingDays			15
Accrued interest																							$ 384
Noteholder 10 [Member]
Debt instrument face amount																				$ 500,000			$ 500,000	$ 500,000
Debt instrument maturity date																				Apr. 24, 2019			Apr. 24, 2019	Apr. 24, 2019
Debt instrument description																				In the event the average lowest trading price of the Company's common stock during the five days prior to maturity is less than $1.25 per share, the Company will pay the noteholder the difference between $1.25 and the average lowest trading price during the preceding five days per share converted in cash. Breach of Contract in the original principal amount of $500,000, with the Superior Court of California, County of Humboldt. The Company currently recognizes the fully liability on its balance sheet. There is no interest due associated with the note.
Debt instrument trading days | TradingDays																				5
Accrued interest																							$ 0	$ 0
Debt conversion price per share | $ / shares																				$ 1.25
Percentage of asset exchange																				100.00%
Debt instrument trading price | $ / shares																				$ 1.25
Noteholder 11 [Member]
Debt instrument face amount							$ 580,537																$ 783,724
Debt instrument interest rate							10.00%
Debt instrument maturity date							Feb. 8, 2020																Feb. 8, 2020
Debt instrument description							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.
Debt instrument threshold percentage							30.00%
Debt instrument trading days | TradingDays							15
Accrued interest																							$ 89,627
Default debt penalty, value							$ 203,188
Noteholder 12 [Member]
Debt instrument face amount						$ 70,913																	$ 70,913
Debt instrument interest rate						8.00%
Debt instrument maturity date						Mar. 15, 2020																	Mar. 15, 2020
Debt instrument description						The new convertible note payable carries an interest rate of 8% per annum is due on March 15, 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
Debt instrument threshold percentage						35.00%
Debt instrument trading days | TradingDays						15
Accrued interest																							$ 3,093
Noteholder 13 [Member]
Debt instrument face amount						$ 70,913																	$ 70,913
Debt instrument interest rate						8.00%
Debt instrument maturity date						Mar. 15, 2020																	Mar. 15, 2020
Debt instrument description						The new convertible note payable carries an interest rate of 8% per annum is due on March 15, 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
Debt instrument threshold percentage						35.00%
Debt instrument trading days | TradingDays						15
Accrued interest																							$ 3,093
Noteholder 14 [Member]
Debt instrument face amount	$ 110,000	$ 170,000																					$ 110,000
Cash proceeds from convertible promissory note	100,000
Debt instrument interest rate		8.00%
Debt instrument maturity date		May 29, 2020																					May 30, 2019
Debt instrument threshold percentage		35.00%
Debt instrument trading days | TradingDays		15
Accrued interest																							$ 747
Original debt discount	$ 10,000
Noteholder 14 [Member]
Debt instrument face amount																							$ 100,000
Debt instrument maturity date																							May 29, 2019
Accrued interest																							$ 964

Convertible Notes Payable - Sch

Convertible Notes Payable - Schedule of Convertible Notes Payable (Details) - USD ($)

Aug. 29, 2019

Aug. 08, 2019

Jul. 02, 2019

Mar. 15, 2019

Feb. 08, 2019

Feb. 05, 2019

Feb. 04, 2019

Jan. 14, 2019

Dec. 27, 2018

Nov. 15, 2018

Nov. 15, 2018

Oct. 02, 2018

Sep. 06, 2018

Aug. 29, 2018

Aug. 01, 2018

Jul. 02, 2018

Apr. 24, 2018

Sep. 06, 2017

Aug. 14, 2017

Sep. 30, 2019

Sep. 30, 2018

Aug. 30, 2019

Sep. 13, 2018

Due date

Sep. 6, 2024

Principal

$ 538,904

$ 2,431,822

Unamortized debt discount

(716,714)

(753,557)

Carrying value

3,695,484

1,678,265

Accrued interest

$ 1,387,642

$ 416,459

Noteholder 10 [Member]

Issue date

Apr. 24, 2018

Apr. 24, 2018

Due date

Apr. 24, 2019

Apr. 24, 2019

Apr. 24, 2019

Principal

$ 500,000

$ 500,000

$ 500,000

Unamortized debt discount

0

Carrying value

500,000

500,000

Accrued interest

Noteholder 4 [Member]

Issue date

Aug. 1, 2018

Aug. 1, 2018

Due date

Oct. 1, 2018

Jan. 1, 2019

Oct. 1, 2018

Principal

$ 330,000

$ 396,000

$ 330,000

Unamortized debt discount

(492)

Carrying value

396,000

329,508

Accrued interest

$ 76,471

Noteholder 6 [Member]

Issue date

Sep. 6, 2018

Sep. 6, 2018

Due date

Sep. 6, 2019

Sep. 6, 2019

Sep. 6, 2019

Principal

$ 125,000

$ 145,000

$ 125,000

Unamortized debt discount

(89,921)

Carrying value

145,000

35,079

Accrued interest

$ 15,575

Noteholder 7 [Member]

Issue date

Sep. 17, 2018

Sep. 17, 2018

Due date

Sep. 6, 2019

Sep. 17, 2019

Sep. 17, 2019

Principal

$ 62,500

$ 82,500

$ 62,500

Unamortized debt discount

(57,381)

Carrying value

82,500

5,119

Accrued interest

$ 8,586

Noteholder 4 [Member]

Issue date

Oct. 2, 2018

Due date

Jan. 1, 2019

Jan. 1, 2019

Principal

$ 220,000

$ 264,000

Unamortized debt discount

Carrying value

264,000

Accrued interest

$ 40,634

Noteholder 8 [Member]

Issue date

Nov. 15, 2018

Due date

Nov. 15, 2019

Nov. 15, 2019

Nov. 15, 2019

Principal

$ 222,600

$ 222,600

$ 222,600

Unamortized debt discount

$ (184,957)

$ (184,957)

(28,054)

Carrying value

194,546

Accrued interest

$ 15,564

Noteholder 9 [Member]

Issue date

Dec. 27, 2018

Due date

Dec. 27, 2019

Dec. 27, 2019

Principal

$ 105,000

$ 105,000

Unamortized debt discount

$ (38,365)

(25,603)

Carrying value

79,397

Accrued interest

$ 18,204

Noteholder 8 [Member]

Issue date

Jan. 14, 2019

Due date

Jan. 14, 2020

Principal

$ 131,250

$ 131,250

Unamortized debt discount

(46,027)

Carrying value

85,223

Accrued interest

$ 7,364

Noteholder 8 [Member]

Issue date

Feb. 4, 2019

Due date

Mar. 15, 2020

Feb. 4, 2020

Feb. 4, 2020

Principal

$ 70,913

$ 265,000

$ 265,000

Unamortized debt discount

(92,205)

Carrying value

172,795

Accrued interest

$ 13,824

Noteholder 9 [Member]

Issue date

Feb. 5, 2019

Due date

Feb. 11, 2020

Jan. 14, 2020

Feb. 5, 2020

Principal

$ 228,916

$ 131,250

$ 131,250

Unamortized debt discount

(48,185)

Carrying value

83,065

Accrued interest

$ 6,616

Noteholder 11 [Member]

Issue date

Feb. 8, 2019

Due date

Feb. 8, 2020

Feb. 8, 2020

Principal

$ 580,537

$ 783,724

Unamortized debt discount

(208,357)

Carrying value

575,367

Accrued interest

$ 89,627

Noteholder 8 [Member]

Issue date

Mar. 15, 2019

Due date

Mar. 15, 2020

Principal

$ 70,913

Unamortized debt discount

Carrying value

70,913

Accrued interest

$ 3,093

Noteholder 9 [Member]

Issue date

Mar. 15, 2019

Due date

Mar. 15, 2020

Mar. 15, 2020

Principal

$ 70,913

$ 70,913

Unamortized debt discount

Carrying value

70,913

Accrued interest

$ 2,938

Noteholder 12 [Member]

Issue date

Mar. 15, 2019

Due date

Mar. 15, 2020

Mar. 15, 2020

Principal

$ 70,913

$ 70,913

Unamortized debt discount

Carrying value

70,913

Accrued interest

$ 3,093

Noteholder 13 [Member]

Issue date

Mar. 15, 2019

Due date

Mar. 15, 2020

Mar. 15, 2020

Principal

$ 70,913

$ 70,913

Unamortized debt discount

Carrying value

70,913

Accrued interest

$ 3,093

Noteholder 3 [Member]

Issue date

Jul. 1, 2019

Due date

Sep. 30, 2019

Sep. 30, 2019

Principal

$ 825,890

$ 825,890

Unamortized debt discount

Carrying value

825,930

Accrued interest

$ 18,983

Noteholder 8 [Member]

Issue date

Aug. 8, 2019

Due date

Mar. 15, 2020

Feb. 5, 2020

Aug. 8, 2020

Principal

$ 33,092

$ 130,329

$ 33,092

Unamortized debt discount

$ (14,423)

(10,291)

Carrying value

22,801

Accrued interest

$ 384

Noteholder 9 [Member]

Issue date

Aug. 8, 2019

Due date

Aug. 8, 2020

Aug. 8, 2020

Principal

$ 33,092

$ 33,092

Unamortized debt discount

(10,291)

Carrying value

22,801

Accrued interest

$ 384

Noteholder 14 [Member]

Issue date

Aug. 29, 2019

Due date

May 29, 2019

Principal

$ 100,000

Unamortized debt discount

(150,146)

Carrying value

(50,146)

Accrued interest

$ 964

Noteholder 14 [Member]

Issue date

Aug. 30, 2019

Due date

May 29, 2020

May 30, 2019

Principal

$ 170,000

$ 110,000

$ 110,000

Unamortized debt discount

(97,555)

Carrying value

12,445

Accrued interest

747

Noteholder 2 [Member]

Issue date

Jul. 2, 2018

Due date

Oct. 1, 2018

Oct. 1, 2018

Principal

$ 220,000

0

$ 220,000

Unamortized debt discount

(220)

Carrying value

219,780

Accrued interest

$ 4,340

Noteholder 3 [Member]

Issue date

Jul. 2, 2018

Due date

Oct. 1, 2018

Oct. 1, 2018

Principal

$ 220,000

0

$ 220,000

Unamortized debt discount

(220)

Carrying value

219,780

Accrued interest

$ 4,340

Noteholder 1 [Member]

Issue date

Aug. 14, 2018

Due date

Aug. 14, 2018

Aug. 14, 2019

Principal

$ 275,600

0

$ 167,100

Unamortized debt discount

(13,591)

Carrying value

153,509

Accrued interest

$ 2,839

Noteholder 5 [Member]

Issue date

Aug. 29, 2018

Due date

Feb. 28, 2019

Feb. 28, 2019

Principal

$ 222,222

0

$ 222,222

Unamortized debt discount

(78,670)

Carrying value

143,552

Accrued interest

Noteholder 3 [Member]

Issue date

Sep. 13, 2018

Due date

Mar. 11, 2019

Principal

$ 0

$ 585,000

$ 585,000

Unamortized debt discount

(513,062)

Carrying value

71,938

Accrued interest

Convertible Debentures (Details

Convertible Debentures (Details Narrative) - USD ($)	Jan. 29, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 06, 2017
Debt instrument interest rate				8.00%
Debt instrument principal amount		$ 538,904	$ 2,431,822
Proceeds from convertible debt		$ 1,270,435	$ 2,163,750
8% Unsecured Convertible Debentures [Member]
Issuance of debentures	5,973
Debt instrument interest rate	8.00%
Debt instrument principal amount	$ 1,000
Number of warrants to issued	250
Proceeds from convertible debt	$ 5,973,000
Warrants exercise price	$ 0.80
Warrant term	24 months
Debt instrument term	36 months
Debt conversion price per share	$ 0.60
Convertible Debentures [Member]
Debt instrument interest rate	6.00%
Number of warrants to issued	597,300
Warrants exercise price	$ 0.60
Warrant term	2 years
Debt conversion price per share			$ 0.60
Three Separate Debentures [Member]
Issuance of debentures		3
Number of warrants to issued			152,500
Proceeds from convertible debt		$ 610,000
Warrants exercise price			$ 0.80
Debt conversion price per share			$ 0.60

Derivative Liability (Details N

Derivative Liability (Details Narrative)

Aug. 30, 2019USD ($)

Aug. 29, 2019USD ($)

Aug. 08, 2019USD ($)

Jul. 02, 2019USD ($)

Mar. 15, 2019USD ($)

Feb. 05, 2019USD ($)

Feb. 04, 2019USD ($)

Jan. 14, 2019USD ($)

Dec. 27, 2018USD ($)

Nov. 15, 2018USD ($)$ / shares

Nov. 15, 2018USD ($)$ / shares

Oct. 02, 2018USD ($)shares

Sep. 06, 2017

Sep. 30, 2019USD ($)shares

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

Derivative liability

$ 2,545,735

$ 1,181,278

Gain (loss) on derivative liability

(366,974)

2,555,350

Debt instrument face amount

538,904

2,431,822

Debt instrument maturity date

Sep. 6, 2024

Debt instrument discount

716,714

753,557

Loss on derivative fair value measurement

3,967,933

Convertible debenture

4,616,545

Amortized debt discount

3,713,299

4,359,074

Unamortized debt discount

119,000

Conversion Features [Member]

Derivative liability

2,363,919

Gain (loss) on derivative liability

$ 1,502,833

Conversion Features [Member] | Measurement Input, Price Volatility [Member]

Derivative liability measurement input

128

Conversion Features [Member] | Measurement Input, Risk Free Interest Rate [Member]

Derivative liability measurement input

1.75

Conversion Features [Member] | Measurement Input, Exercise Price [Member] | Minimum [Member]

Derivative liability measurement input

0.21

Conversion Features [Member] | Measurement Input, Exercise Price [Member] | Maximum [Member]

Derivative liability measurement input

0.26

Conversion Features [Member] | Measurement Input, Expected Term [Member] | Minimum [Member]

Derivative liability measurement input term

1 month 16 days

Conversion Features [Member] | Measurement Input, Expected Term [Member] | Maximum [Member]

Derivative liability measurement input term

8 months 2 days

Warrants [Member]

Derivative liability

$ 57,014

$ 181,816

Gain (loss) on derivative liability

1,100,643

Debt instrument discount

53,333

Loss on derivative fair value measurement

3,681

Warrants issued | shares

100,000

Warrants [Member] | October 17, 2020 to October 23, 2020 [Member]

Derivative liability

$ 73,383

Warrants issued | shares

187,000

Warrants [Member] | Measurement Input, Price Volatility [Member]

Derivative liability measurement input

128

Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]

Derivative liability measurement input

1.75

Warrants [Member] | Measurement Input, Exercise Price [Member] | Minimum [Member]

Derivative liability measurement input

0.60

Warrants [Member] | Measurement Input, Exercise Price [Member] | Maximum [Member]

Derivative liability measurement input

0.80

Warrants [Member] | Measurement Input, Expected Term [Member] | Minimum [Member]

Derivative liability measurement input term

3 months 29 days

Warrants [Member] | Measurement Input, Expected Term [Member] | Maximum [Member]

Derivative liability measurement input term

1 year 26 days

Convertible Debenture [Member]

Debt instrument face amount

$ 220,000

Debt instrument maturity date

Jan. 1, 2019

Convertible Debenture [Member] | October 17, 2020 to October 23, 2020 [Member]

Debt instrument face amount

$ 374,000

Convertible Debenture [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]

Derivative liability measurement input

211

Convertible Debenture [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]

Derivative liability measurement input

223

Convertible Debenture [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]

Derivative liability measurement input

2.09

Convertible Debenture [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]

Derivative liability measurement input

2.25

Convertible Debenture [Member] | Measurement Input, Expected Term [Member]

Derivative liability measurement input term

2 years

Convertible Debentures [Member]

Cash based issuance costs

702,963

Shares issued, values

1,414,907

Warrants to purchase common stock

1,265,385

Debt issuance costs

3,383,255

Convertible debenture

$ 6,583,000

Conversion of convertible debentures | shares

10,971,667

Debt conversion, price per share | $ / shares

$ 0.60

Debt discount

$ 4,465,131

Debt discount cost with debt issuance cost

6,853,000

Amortized debt discount

1,226,994

Unamortized debt discount

2,156,261

Debt instrument, accrued interest

234,626

Convertible Debentures [Member] | Detachable Warrants [Member]

Derivative liability

$ 3,351,160

Noteholder 8 [Member]

Derivative liability

$ 220,463

$ 220,463

Debt instrument face amount

$ 222,600

$ 222,600

$ 222,600

Debt instrument maturity date

Nov. 15, 2019

Nov. 15, 2019

Nov. 15, 2019

Debt instrument discount

$ 184,957

$ 184,957

$ 28,054

Loss on derivative fair value measurement

$ 35,506

Debt conversion, price per share | $ / shares

$ 0.50

$ 0.50

Noteholder 9 [Member]

Derivative liability

$ 98,091

Debt instrument face amount

$ 105,000

$ 105,000

Debt instrument maturity date

Dec. 27, 2019

Dec. 27, 2019

Debt instrument discount

$ 38,365

$ 25,603

Loss on derivative fair value measurement

$ 59,725

Noteholder 8 [Member]

Derivative liability

$ 131,250

Debt instrument face amount

$ 33,092

$ 130,329

$ 33,092

Debt instrument maturity date

Mar. 15, 2020

Feb. 5, 2020

Aug. 8, 2020

Debt instrument discount

$ 14,423

$ 10,291

Loss on derivative fair value measurement

130,329

Cash based issuance costs

$ 1,576

Noteholder 8 [Member]

Derivative liability

$ 322,521

Debt instrument face amount

$ 70,913

$ 265,000

$ 265,000

Debt instrument maturity date

Mar. 15, 2020

Feb. 4, 2020

Feb. 4, 2020

Debt instrument discount

$ 92,205

Loss on derivative fair value measurement

$ 322,521

Cash based issuance costs

$ 10,000

Noteholder 9 [Member]

Derivative liability

$ 131,250

Debt instrument face amount

$ 228,916

$ 131,250

$ 131,250

Debt instrument maturity date

Feb. 11, 2020

Jan. 14, 2020

Feb. 5, 2020

Debt instrument discount

$ 48,185

Loss on derivative fair value measurement

$ 228,916

Cash based issuance costs

$ 6,250

Noteholder 3 [Member] | Convertible Promissory Note [Member]

Derivative liability

$ 825,930

Debt instrument face amount

$ 1,807,875

Debt instrument maturity date

Sep. 30, 2019

Loss on derivative fair value measurement

$ 1,807,875

Noteholder 14 [Member]

Debt instrument face amount

$ 110,000

$ 170,000

$ 110,000

Debt instrument maturity date

May 29, 2020

May 30, 2019

Debt instrument discount

$ 97,555

Amortized debt discount

10,000

Noteholder 14 [Member] | Convertible Promissory Note [Member]

Derivative liability

$ 170,000

Debt instrument face amount

$ 143,951

Debt instrument maturity date

May 29, 2020

Loss on derivative fair value measurement

$ 65,965

Noteholder 14 [Member]

Debt instrument face amount

$ 100,000

Debt instrument maturity date

May 29, 2019

Debt instrument discount

$ 150,146

Noteholder 14 [Member] | Convertible Promissory Note [Member]

Derivative liability

110,000

Debt instrument face amount

$ 109,936

Debt instrument maturity date

May 30, 2020

Loss on derivative fair value measurement

$ 79,183

Derivative Liability - Schedule

Derivative Liability - Schedule of Derivative Liabilities (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Derivative Liability [Abstract]
Balance, September 30, 2018	$ 1,181,278
Initial measurement of derivative liabilities	3,967,933
Change in fair market value	(2,603,476)	$ (3,320,464)
Write off due to conversion
Balance, September 30, 2019	$ 2,545,735	$ 1,181,278

Derivative Liability - Summary

Derivative Liability - Summary of Gain (Loss) on Derivative Liability (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Derivative Liability [Abstract]
Day one loss due to derivatives on convertible debt	$ (2,970,450)	$ (765,114)
Change in fair value of derivatives	2,603,476	3,320,464
Total derivative gain (loss)	$ (366,974)	$ 2,555,350

Derivative Liability - Schedu_2

Derivative Liability - Schedule of Warrants and Convertible Debentures Assumptions (Details)	12 Months Ended
	Sep. 30, 2019
Measurement Input, Expected Term [Member] | Convertible Debenture [Member]
Derivative liability, measurement input term	2 years
Measurement Input, Expected Term [Member] | Warrants [Member]
Derivative liability, measurement input term	2 years
Measurement Input, Price Volatility [Member] | Convertible Debenture [Member] | Minimum [Member]
Derivative liability measurement input	211
Measurement Input, Price Volatility [Member] | Convertible Debenture [Member] | Maximum [Member]
Derivative liability measurement input	223
Measurement Input, Price Volatility [Member] | Warrants [Member]
Derivative liability measurement input	223
Measurement Input, Risk Free Interest Rate [Member] | Convertible Debenture [Member] | Minimum [Member]
Derivative liability measurement input	2.09
Measurement Input, Risk Free Interest Rate [Member] | Convertible Debenture [Member] | Maximum [Member]
Derivative liability measurement input	2.25
Measurement Input, Risk Free Interest Rate [Member] | Warrants [Member]
Derivative liability measurement input	2.49
Expected Dividend Yield [Member] | Convertible Debenture [Member]
Derivative liability measurement input	0
Expected Dividend Yield [Member] | Warrants [Member]
Derivative liability measurement input	0

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income tax provision at the federal statutory rate	21.00%	35.00%
Effect on operating losses	(21.00%)	(35.00%)

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 3,895,231	$ 4,071,932
Valuation allowance	(3,895,231)	(4,071,932)
Net deferred tax asset

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Income Tax Expense (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Computed federal income tax expense at statutory rate is as follows.	$ (3,895,231)	$ (4,071,932)
Depreciation and amortization	307,802	253,703
Deferred revenue	22,768	127,124
Common stock issued for services	69,520	136,671
Common stock issued under employee incentive plan	36,025	251,791
Stock option expense	149,155	595,304
Amortization of debt discounts	779,793	1,519,967
Default penalties on convertible notes payable	98,378
Change in derivative liability	387,415	254,788
Change in valuation allowance	2,044,376	932,585
Income tax expense	$ 7,694

Income Taxes - Schedule of Anal

Income Taxes - Schedule of Analytical Testing Services (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Revenue	$ 3,789,815	$ 3,365,525
Segment income (loss) from operations	(7,325,704)	(8,176,424)
Total assets	8,386,159	14,354,960
Capital expenditures		(4,246,770)
Depreciation and amortization	234,477	202,873
Consulting Service [Member]
Revenue	3,000	176,832
Segment income (loss) from operations		(1,835,901)
Total assets		1,534,823
Capital expenditures
Depreciation and amortization
Testing Services [Member]
Revenue	3,786,815	3,188,693
Segment income (loss) from operations		(2,537,821)
Total assets		12,836,787
Capital expenditures		(4,246,770)
Depreciation and amortization		724,865
Corporate [Member]
Revenue
Segment income (loss) from operations		(3,802,702)
Total assets		(16,650)
Capital expenditures
Depreciation and amortization

Committments and Contingencie_2

Committments and Contingencies - Schedule of Future Minimum Rental Payments Under the Terms of the Lease (Details)	Sep. 30, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
2019	$ 782,138
2020	970,425
2021	697,436
2022	549,390
2023	347,475
Thereafter	27,911
Total	$ 3,374,775

Revenue Concentration - (Detail

Revenue Concentration - (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Risks and Uncertainties [Abstract]
Revenues	$ 3,789,815	$ 3,365,525
Revenues description	The Company did not have any customer that represented greater than 10% of revenues during the years ended September 30, 2019 or 2018.

Stock Options and Warrants - Su

Stock Options and Warrants - Summary of Stock Option and Warrant Activity (Details) - $ / shares	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Stock Options And Warrants
Beginning balance, Shares	4,638,050	655,000
Granted, Shares	846,920	4,073,000
Exercised, Shares
Forfeited, Shares		(90,000)
Expired, Shares
Ending balance, Shares	5,484,970	4,638,050
Weighted-Average Exercise Price Per Share, Beginning balance	$ 0.784	$ 0.902
Weighted-Average Exercise Price Per Share, Granted	0.519	0.767
Weighted-Average Exercise Price Per Share, Exercised
Weighted-Average Exercise Price Per Share, Forfeited		0.878
Weighted-Average Exercise Price Per Share, Expired
Weighted-Average Exercise Price Per Share, Ending balance	$ 0.742	$ 0.784

Stock Options and Warrants - Sc

Stock Options and Warrants - Schedule of Outstanding and Exercisable Options and Warrants (Details) - $ / shares	11 Months Ended	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018
Number of Option Shares, Outstanding	5,484,970	5,484,970	4,638,050
Weighted Average Exercise Price, Outstanding	$ 0.742	$ 0.742	$ 0.784
Weighted Average Remaining Life (Years), Outstanding		1 year 11 months 12 days	3 years 38 months 19 days
Number of Option Shares, Exercisable	4,713,720	4,713,720	3,866,800
Weighted Average Exercise Price, Exercisable	$ 0.718	$ 0.718	$ 0.763
Exercise Prices One [Member]
Number of Option Shares, Outstanding	200,000	200,000	110,000
Weighted Average Exercise Price, Outstanding	$ 0.225	$ 0.225	$ 0.400
Weighted Average Remaining Life (Years), Outstanding		4 years 8 months 16 days	2 years 10 months 17 days
Number of Option Shares, Exercisable	200,000	200,000	110,000
Weighted Average Exercise Price, Exercisable	$ 0.225	$ 0.225	$ 0.400
Exercise Prices Two [Member]
Number of Option Shares, Outstanding	110,000	110,000	165,000
Weighted Average Exercise Price, Outstanding	$ 0.400	$ 0.400	$ 0.500
Weighted Average Remaining Life (Years), Outstanding		1 year 10 months 17 days	2 years 11 months 12 days
Number of Option Shares, Exercisable	110,000	110,000	162,500
Weighted Average Exercise Price, Exercisable	$ 0.400	$ 0.400	$ 0.500
Exercise Prices Three [Member]
Number of Option Shares, Outstanding	330,000	330,000	597,300
Weighted Average Exercise Price, Outstanding	$ 0.420	$ 0.420	$ 0.600
Weighted Average Remaining Life (Years), Outstanding		4 years 3 months 19 days	1 year 3 months 29 days
Number of Option Shares, Exercisable	330,000	330,000	597,300
Weighted Average Exercise Price, Exercisable	$ 0.420	$ 0.420	$ 0.600
Exercise Prices Four [Member]
Number of Option Shares, Outstanding	165,000	165,000	145,000
Weighted Average Exercise Price, Outstanding	$ 0.500	$ 0.500	$ 0.650
Weighted Average Remaining Life (Years), Outstanding		1 year 11 months 12 days	4 years 26 days
Number of Option Shares, Exercisable	162,500	162,500	36,250
Weighted Average Exercise Price, Exercisable	$ 0.500	$ 0.500	$ 0.650
Exercise Prices Five [Member]
Number of Option Shares, Outstanding	627,220	627,220	3,195,750
Weighted Average Exercise Price, Outstanding	$ 0.600	$ 0.600	$ 0.800
Weighted Average Remaining Life (Years), Outstanding		4 months 13 days	2 years 8 months 26 days
Number of Option Shares, Exercisable	627,220	627,220	2,808,250
Weighted Average Exercise Price, Exercisable	$ 0.600	$ 0.600	$ 0.800
Exercise Prices Six [Member]
Number of Option Shares, Outstanding	145,000	145,000	100,000
Weighted Average Exercise Price, Outstanding	$ 0.650	$ 0.650	$ 0.850
Weighted Average Remaining Life (Years), Outstanding		3 years 26 days	4 years 6 months 18 days
Number of Option Shares, Exercisable	36,250	36,250
Weighted Average Exercise Price, Exercisable	$ 0.650	$ 0.650	$ 0.850
Exercise Prices Seven [Member]
Number of Option Shares, Outstanding	3,482,750	3,482,750	25,000
Weighted Average Exercise Price, Outstanding	$ 0.800	$ 0.800	$ 1.050
Weighted Average Remaining Life (Years), Outstanding		1 year 8 months 5 days	5 years 15 days
Number of Option Shares, Exercisable	3,095,250	3,095,250
Weighted Average Exercise Price, Exercisable	$ 0.800	$ 0.800	$ 1.050
Exercise Prices Eight [Member]
Number of Option Shares, Outstanding	100,000	100,000	220,000
Weighted Average Exercise Price, Outstanding	$ 0.850	$ 0.850	$ 1.260
Weighted Average Remaining Life (Years), Outstanding		3 years 6 months 18 days	3 years 9 months
Number of Option Shares, Exercisable			110,000
Weighted Average Exercise Price, Exercisable	$ 0.850	$ 0.850	$ 1.260
Exercise Prices Nine [Member]
Number of Option Shares, Outstanding	25,000	25,000	10,000
Weighted Average Exercise Price, Outstanding	$ 1.050	$ 1.050	$ 1.300
Weighted Average Remaining Life (Years), Outstanding		4 years 15 days	3 years 18 days
Number of Option Shares, Exercisable			7,500
Weighted Average Exercise Price, Exercisable	$ 1.050	$ 1.050	$ 1.300
Exercise Prices Ten [Member]
Number of Option Shares, Outstanding	220,000	220,000	60,000
Weighted Average Exercise Price, Outstanding	$ 1.260	$ 1.260	$ 1.386
Weighted Average Remaining Life (Years), Outstanding		2 years 9 months	3 years 9 months
Number of Option Shares, Exercisable	110,000	110,000	30,000
Weighted Average Exercise Price, Exercisable	$ 1.260	$ 1.260	$ 1.386
Exercise Prices Eleven [Member]
Number of Option Shares, Outstanding	10,000	10,000	10,000
Weighted Average Exercise Price, Outstanding	$ 1.300	$ 1.300	$ 1.666
Weighted Average Remaining Life (Years), Outstanding		2 years 18 days	3 years 10 months 3 days
Number of Option Shares, Exercisable	7,500	7,500	5,000
Weighted Average Exercise Price, Exercisable	$ 1.300	$ 1.300	$ 1.666
Exercise Price Twelve [Member]
Number of Option Shares, Outstanding	60,000	60,000
Weighted Average Exercise Price, Outstanding	$ 1.386	$ 1.386
Weighted Average Remaining Life (Years), Outstanding		2 years 9 months
Number of Option Shares, Exercisable	30,000	30,000
Weighted Average Exercise Price, Exercisable	$ 1.386	$ 1.386
Exercise Price Thirteen [Member]
Number of Option Shares, Outstanding	10,000	10,000
Weighted Average Exercise Price, Outstanding	$ 1.666	$ 1.666
Weighted Average Remaining Life (Years), Outstanding	2 years 10 months 3 days
Number of Option Shares, Exercisable	5,000	5,000
Weighted Average Exercise Price, Exercisable	$ 1.666	$ 1.666

Stock Options and Warrants - _2

Stock Options and Warrants - Schedule of Stock Option Granted Assumptions (Details)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Expected term of options granted		5 years
Expected volatility		14.63%
Risk-free interest rate		2.94%
Expected dividend yield	0.00%	0.00%
Minimum [Member]
Expected term of options granted	1 year
Expected volatility	103.00%
Risk-free interest rate	2.00%
Maximum [Member]
Expected term of options granted	5 years
Expected volatility	122.00%
Risk-free interest rate	2.67%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Apr. 30, 2020USD ($)	Mar. 05, 2020USD ($)	Jan. 28, 2020USD ($)	Jan. 13, 2020USD ($)TradingDays	Dec. 23, 2019USD ($)TradingDays	Nov. 04, 2019USD ($)TradingDays	Sep. 06, 2017USD ($)	May 19, 2020USD ($)shares	Sep. 30, 2019USD ($)shares	Sep. 30, 2018USD ($)shares
Common shares issued for conversion, value									$ 388,000	$ 1,386,000
Debt instrument face amount									538,904	2,431,822
Proceeds from convertible debt									$ 1,270,435	$ 2,163,750
Debt instrument interest rate							8.00%
Debt instrument maturity date							Sep. 6, 2024
Debt original principal amount							$ 100,000
Common Stock [Member]
Conversion of convertible debentures | shares									2,054,887	4,918,580
Conversion of convertible debentures, value									$ 687,200	$ 2,805,008
Common shares issued for conversion | shares									669,362	2,309,997
Common shares issued for conversion, value									$ 388,000	$ 1,386,000
Common shares issued for services | shares									1,038,017	131,250
Subsequent Event [Member]
Settlement amount			$ 35,000
Settlement payable in cash			25,000
Subsequent Event [Member] | Paul Tomaso and Jonah Barber [Member]
Debt original principal amount		$ 750,000
Subsequent Event [Member] | Michele Malaret and Gordon Griswold [Member]
Debt original principal amount	$ 500,000
Subsequent Event [Member] | Convertible Notes Payable [Member]
Proceeds from convertible debt				$ 50,000	$ 121,000	$ 31,516
Debt instrument maturity date				Jan. 13, 2021	Dec. 23, 2020	Nov. 4, 2020
Debt instrument trading days percentage				35.00%	35.00%	35.00%
Debt instrument convertible trading days | TradingDays				15	15	15
Subsequent Event [Member] | Convertible Notes Payable [Member] | Unrelated Party [Member]
Debt instrument face amount				$ 52,500	$ 137,375	$ 33,516
Debt instrument interest rate				8.00%	8.00%	8.00%
Subsequent Event [Member] | Convertible Notes Payable [Member] | Third Party [Member]
Debt instrument face amount				$ 2,500	$ 163,785	$ 2,000
Subsequent Event [Member] | Convertible Notes Payable One [Member]
Proceeds from convertible debt				$ 50,000	$ 121,000	$ 31,516
Debt instrument maturity date				Jan. 13, 2021	Dec. 23, 2020	Nov. 4, 2020
Debt instrument trading days percentage				35.00%	35.00%	35.00%
Debt instrument convertible trading days | TradingDays				15	15	15
Subsequent Event [Member] | Convertible Notes Payable One [Member] | Unrelated Party [Member]
Debt instrument face amount				$ 52,500	$ 137,375	$ 33,516
Debt instrument interest rate				8.00%	8.00%	8.00%
Subsequent Event [Member] | Convertible Notes Payable One [Member] | Third Party [Member]
Debt instrument face amount				$ 2,500	$ 163,785	$ 2,000
Subsequent Event [Member] | Convertible Notes Payable - Exchanged Note [Member] | Unrelated Party [Member]
Debt instrument face amount					$ 274,345
Debt instrument interest rate					10.00%
Debt instrument maturity date					Feb. 8, 2020
Debt instrument trading days percentage					30.00%
Debt instrument convertible trading days | TradingDays					15
Subsequent Event [Member] | Convertible Notes Payable - Exchanged Note One [Member] | Unrelated Party [Member]
Debt instrument face amount					$ 274,345
Debt instrument interest rate					10.00%
Debt instrument maturity date					Feb. 8, 2020
Debt instrument trading days percentage					30.00%
Debt instrument convertible trading days | TradingDays					15
Subsequent Event [Member] | Common Stock Issuances [Member]
Conversion of convertible debentures | shares								35,170,123
Conversion of convertible debentures, value								$ 1,518,022
Conversion of interest on convertible debentures | shares								4,452,443
Conversion of interest on convertible debentures, value								$ 203,820
Common shares issued for conversion | shares								681,183
Common shares issued for conversion, value								$ 23,000
Common shares issued for deferral of executive compensation | shares								7,353,538
Common shares issued for vesting of restricted stock grants | shares								385,000
Common shares issued for services | shares								3,930,000
Common shares issued for settlement of lawsuit | shares								144,928
Common shares issued for settlement of accounts payable | shares								26,666
Subsequent Event [Member] | Common Stock [Member]
Settlement amount			$ 10,000