CleanSpark (CLSK) 10-Q 13 Aug 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jun. 30, 2015	Jul. 01, 2015
Document And Entity Information
Entity Registrant Name	STRATEAN INC.
Entity Central Index Key	827,876
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		20,378,415
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,015

Balance Sheets

Balance Sheets - USD ($)	Jun. 30, 2015	Sep. 30, 2014
Current assets
Cash	$ 125,936	$ 116,741
Prepaid expense	38,179	21,143
Total current assets	164,115	$ 137,884
Deposits	2,358
Fixed Assets	607,090	$ 580,973
Intangible assets	45,118	44,397
Total assets	818,681	763,254
Current liabilities
Accounts payable and accrued liabilities	5,277	8,658
Due to related parties	1,473	1,473
Total current liabilities	$ 6,750	10,131
Notes payable		44,857
Total liabilities	$ 6,750	54,988
Stockholders equity (deficit)
Common stock; $0.001 par value; 100,000,000 shares authorized; 20,378,415 and 17,409,915 shares issued and outstanding as of June 30, 2015 and September 30, 2014, respectively	20,378	$ 17,410
Preferred stock; $0.001 par value; 10,000,000 shares authorized; 400,000 and 0 shares issued and outstanding as of June 30, 2015 and September 30, 2014, respectively	400
Additional paid-in capital	4,635,459	$ 1,100,131
Accumulated earnings (deficit)	(3,844,306)	(409,275)
Total stockholders equity (deficit)	811,931	708,266
Total liabilities and stockholders equity (deficit)	$ 818,681	$ 763,254

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2015	Sep. 30, 2014
Statement of Financial Position [Abstract]
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, Shares authorized	100,000,000	100,000,000
Common Stock, shares issued	20,378,415	17,409,915
Preferred Stock, par value	$ .001	$ .001
Preferred Stock, Shares authorized	100,000,000	100,000,000
Preferred Stock, Shares issued	400,000

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Revenues		$ 2,555		$ 2,555
Cost of revenues		700		700
Gross profit		1,855		1,855
Operating expenses
Professional fees	$ 45,713	$ 2,300	$ 3,336,369	$ 14,606
Research and development	74		52,288
General and administrative expenses	8,258	$ 9,457	39,170	$ 12,961
Depreciation and amortization	731		2,060
Total operating expenses	54,776	$ 11,757	3,429,887	$ 27,567
Loss from operations	$ (54,776)	(9,902)	(3,429,887)	(25,712)
Other income (expense)
Interest expense		(997)	(5,144)	(45,962)
Total other income (expense)		(997)	(5,144)	(45,962)
Net income (loss)	$ (54,776)	$ (10,899)	$ (3,435,031)	$ (71,674)
Basic income (loss) per common share	$ 0	$ 0	$ (0.18)	$ 0
Basic weighted average common shares outstanding	20,378,415	8,636,736	18,841,734	16,723,047

Statements of Cash Flows

Statements of Cash Flows - USD ($)	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash Flows from Operating Activities
Net loss	$ (3,435,031)	$ (71,674)
Adjustments to reconcile net loss to net cash provided by operating activities:
Imputed interest on related party debt	$ 5,143	5,383
Amortization of debt discount		40,000
Stock based consulting	$ 3,228,517	3,796
Depreciation and amortization	$ 2,060	$ 792
Shares issued for interest expense		578
Changes in assets and liabilities
(Increase) decrease in prepaid expense	$ 1,143	$ (3,000)
Increase in deferred revenue
(Increase) decrease in deposits	$ (2,358)
Increase (decrease) in accounts payable	(3,381)	$ (10,060)
Net cash from operating activities	(203,907)	(34,185)
Cash Flows from investing
Purchase of intangible assets	(2,594)	$ (2,250)
Purchase of fixed assets	(26,304)
Net cash used in investing activities	(28,898)	$ (2,250)
Cash Flows from Financing Activities
Proceeds from issuance of common stock	$ 242,000	75,000
Proceeds from related party debt		5,881
Payments on related party debt		(5,881)
Proceeds from convertible notes payable		59,190
Payments on convertible notes payable		(35,690)
Net cash from financing activities	$ 242,000	98,500
Net increase (decrease) in Cash	9,195	62,065
Beginning cash balance	116,741	270
Ending cash balance	$ 125,936	$ 62,335
Supplemental disclosure of cash flow information
Cash paid for interest
Cash paid for tax
Non-Cash investing and financing transactions
Common stock issued for debt	$ 50,000	$ 40,000
Shares issued for services	690,000
Options and warrants issued for services	$ 2,556,296
Shares issued to acquire intangible assets		$ 42,385
Shares issued to acquire fixed assets, net of liabilities assumed		$ 424,073

BASIS OF PRESENTATION AND GOING

BASIS OF PRESENTATION AND GOING CONCERN	9 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND GOING CONCERN	The accompanying unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted. Going concern

SUMMARY OF SIGNIFICANT POLICIES

SUMMARY OF SIGNIFICANT POLICIES	9 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT POLICIES	This summary of significant accounting policies of Stratean Inc. is presented to assist in understanding the Company’s financial statements. The financial statements and notes are representations of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America, and have been consistently applied in the preparation of the financial statements. Use of estimates Cash and cash equivalents Fair Value of Financial Instruments As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The three levels of the fair value hierarchy are described below: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). Revenue recognition Long-lived Assets Stock-based compensation Compensation-Stock Compensation Non-Employee Stock Based Compensation Earnings (loss) per share Earnings Per Share Recently Issued Accounting Pronouncements Development Stage Entities Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation The Company has evaluated the all other recent accounting pronouncements through ASU 2015-12, and believes that none of them will have a material effect on the Company's financial position, results of operations or cash flows.

FIXED ASSETS

FIXED ASSETS	9 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
FIXED ASSETS	Fixed assets consist of the following as of June 30, 2015 and September 30, 2014 June 30, 2015 September 30, 2014 Machinery and equipment $ 604,269 $ 580,973 Tenant improvements 1,533 — Furniture and fixtures 1,475 — Total 607,2771 580,973 Less: accumulated depreciation (187 ) — Fixed assets, net of accumulated depreciation $ 607,090 $ 580,973 Depreciation expense for the nine months ended June 30, 2015 and 2014 was $187 and $0, respectively.

INTANGIBLE AND OTHER ASSETS

INTANGIBLE AND OTHER ASSETS	9 Months Ended
	Jun. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE AND OTHER ASSETS	Intangible assets consist of the following as of June 30, 2015 and September 30, 2014 June 30, 2015 September 30, 2014 Patents $ 51,596 $ 49,002 Less: accumulated amortization (6,478 ) (4,605 ) Fixed assets, net of accumulated amortization $ 45,118 $ 44,397 Amortization expense for the nine months ended June 30, 2015 and 2014 was $1,873 and $0, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	On December 31, 2014, Stratean Inc. (the "Company") and two Promissory Note holders, Burkeley J. Priest ("Priest") and The Munson Family Limited Partnership ("Munson") entered into Debt Settlement Agreements ("Agreements"), to settle two Promissory Notes ("Notes") with a face value of $33,341 and $16,659, respectively. Priest and Munson agreed that, upon execution of their agreements and receipt of the stock, all claims of Priest and Munson against Stratean Inc., were deemed released. On December 31, 2014 the Company executed a settlement agreement and issued Priest 115,026 shares of Stratean Inc. $0.001 par value common stock which had a fair value on December 31, 2014 of approximately $0.33 per share, or $38,342. On the date of the transaction Priest owned approximately 6.2% of the Company's outstanding common stock and is considered a related party, therefore in accordance with ASC 470-50 approximately $5,001 was recorded as a charge against additional paid in capital as a result of the Agreement. On December 31, 2014 the Company executed a settlement agreement and issued Munson 57,474 shares of Stratean Inc. $0.001 par value common stock which had a fair value on December 31, 2014 of approximately $0.33 per share, or $19,158. On the date of the transaction Munson owned approximately 7.5% of the Company's outstanding common stock and is considered a related party, therefore in accordance with ASC 470-50 approximately $2,499 was recorded as a charge against additional paid in capital as a result of the Agreement. Pursuant to the Agreements Priest has been granted a 10 year royalty ("Royalty") of one-half of one percent (.5%) of "Gross Revenues" derived from the "Sale of Stratean Downdraft Gasifer units". Pursuant to the Agreements Munson has been granted a 10 year royalty ("Royalty") of one-quarter of one percent (.25%) of "Gross Revenues" derived from the "Sale of Stratean Downdraft Gasifer units". The Agreements define 'Gross Revenues' as; monies actually received by Stratean arising from the sale of its units. The Agreement further defines the 'Sale of Stratean Gasifier Units' as revenues received by Stratean as a direct result and occurrence of a sale of physical gasifier units to third parties. All other revenues generated by Stratean whether related to the Company's Gasifier or otherwise are explicitly excluded. Under this agreement Stratean is required to render statements and make payments to Priest and Munson within 60 days after the last day of each fiscal quarter. Stratean remains free to exercise all the rights of ownership of its property and intellectual property including the right to sell its intellectual property and make licensing and sub-license agreements without consulting Priest or Munson and upon whatever terms it deems wise.

PREPAID EXPENSES

PREPAID EXPENSES	9 Months Ended
	Jun. 30, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAID EXPENSES	The Board of Directors created a Board of Advisors to provide the Officers and Directors with advice and insight and appointed Brad Patee to serve as a member of the board of advisors for a period of one year. As compensation for his appointment, Mr. Patee was granted 180,000 non-statutory options under the following terms: non-transferable, fully vest on March 31, 2015, expire five years from the date of grant, strike price of $0.25 and become immediately exercisable upon the occurrence of a significant liquidating, restructuring or change of control event. The 180,000 stock options were valued at $54,411 using the Black-Scholes option pricing model based upon the following assumptions: term of 5 years, risk free interest rate of 2.11%, a dividend yield of 0% and volatility rates of 110%. The amount was capitalized as a prepaid expense and will be amortized over twelve months, during the nine months ended June 30, 2015 the Company recorded an expense of $16,502.

STOCKHOLDERS EQUITY (DEFICIT)

STOCKHOLDERS EQUITY (DEFICIT)	9 Months Ended
	Jun. 30, 2015
Equity [Abstract]
STOCKHOLDERS EQUITY (DEFICIT)	On April 15, 2015, the Company filed a Certificate of Amendment to the Company’s Articles of Incorporation (the “Certificate of Amendment”) with the Nevada Secretary of State. The Certificate of Amendment authorized ten million (10,000,000) shares of preferred stock. The Company’s Board of Directors and a majority of its shareholders approved the Certificate of Amendment. On April 15, 2015, pursuant to Article IV of our Articles of Incorporation, the Company’s Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting of up to one million (1,000,000) shares, par value $0.001. Under the Certificate of Designation, holders of Series A Preferred Stock will be entitled to quarterly dividends on 2% of our earnings before interest, taxes and amortization. The dividends are payable in cash or common stock. The holders will also have a liquidation preference on the state value of $0.02 per share plus any accumulated but unpaid dividends. The holders are further entitled to have the Company redeem their Series A Preferred Stock for three shares of common stock in the event of a change of control and they are entitled to vote together with the holders of the Company’s common stock on all matters submitted to shareholders at a rate of forty-five (45) votes for each share held. On April 16, 2015, the Company issued a total of four hundred thousand (400,000) shares of its newly designated Series A Preferred Stock to members of the board of directors. On April 28, 2015, our board of directors approved a forward split of 1 to 3 in which each shareholder will be issued 3 common shares in exchange for 1 common share of their currently issued common stock. A record date of May 8, 2015 was established and FINRA was provided ten days’ notice prior to the effective date pursuant to Rule 10b-17 of the Securities and Exchange Act of 1934, as amended. New stock certificates will be issued upon surrender of the shareholders’ old certificates. I accordance with ASC 505-20 all stock-related information presented in these financial statements and accompanying footnotes has been retroactively adjusted to reflect the number of shares resulting from this action.

DEFINITIVE AGREEMENTS

DEFINITIVE AGREEMENTS	9 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
DEFINITIVE AGREEMENTS	On December 5, 2014, Stratean Inc. (the "Company") and Combustion Resources, Inc. ("Combustion Resources") executed a Service Agreement ("Agreement") to independently test the Company’s Gasifier to further establish its capability of producing large volumes of clean, renewable energy from any carbon compound (Municipal Solid Waste (MSW), Coal, Sewage Sludge) into clean Synthesis Gas. The testing will be comprised of seven stages, as of the date of this filing Combustion Resources had completed stages one through three, it is anticipate the remaining stages will be completed prior to September 30, 2015. Each of the seven stages are briefly outlined below. 1. Characterize Feedstock: 2. Review Design Data: 3. Prepare Gasifier for Test Runs: 4. Preliminary Test Runs of Gasifier: 5. Perform Baseline Run of Gasifier: 6. Perform Extended Run of Gasifier: 7. Project Report: Pursuant to the Agreement, the Company will make payments totaling $147,144. On December, 9, 2014, the Company made an initial payment of $50,000 to begin the project. Another $50,000 will be due upon completion of task five and the balance of $47,144 is due upon delivery of the Final Project report. The Company anticipates the final project report will be completed prior to the end of our fiscal year.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Lease obligations 2015 $14,850

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	The Company has evaluated events subsequent to the balance sheet through the issuance date of these financial statements in accordance with FASB ASC 855 and has determined that there are no such events that would require adjustment to, or disclosure in, the financial statements.

BASIS OF PRESENTATION AND GOI16

BASIS OF PRESENTATION AND GOING CONCERN (Policies)	9 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Going Concern	The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred cumulative net losses of $(3,789,530) since its inception and requires capital for its contemplated operational and marketing activities to take place. The Company’s ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties.

SUMMARY OF SIGNIFICANT POLICI17

SUMMARY OF SIGNIFICANT POLICIES (Policies)	9 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Use of Estimates	The process of preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires the use of estimates and assumptions regarding certain types of assets, liabilities, revenues, and expenses. Such estimates primarily relate to unsettled transactions and events as of the date of the financial statements. Accordingly, upon settlement, actual results may differ from estimated amounts.
Cash and cash equivalents	For purposes of the statement of cash flows, the Company considers all highly liquid investments and short-term debt instruments with original maturities of three months or less to be cash equivalents. There was $125,936 and $116,741 in cash and cash equivalents as of June 30, 2015 and September 30, 2014, respectively.
Fair Value of Financial Instruments	The carrying amounts reflected in the balance sheets for cash, accounts payable and accrued expenses approximate the respective fair values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale. As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The three levels of the fair value hierarchy are described below: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).
Revenue recognition	The Company recognizes revenue on arrangements in accordance with Securities and Exchange Commission Staff Accounting Bulletin No. 101, “Revenue Recognition in Financial Statements” and No. 104, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service is performed and collectability is reasonably assured. For the periods ended June 30, 2015 and 2014 the Company reported revenues of $0 and $2,555, respectively.
Long-lived Assets	In accordance with the Financial Accounting Standards Board ("FASB") Accounts Standard Codification (ASC) ASC 360-10, "Property, Plant and Equipment," the carrying value of intangible assets and other long-lived assets is reviewed on a regular basis for the existence of facts or circumstances that may suggest impairment. The Company recognizes impairment when the sum of the expected undiscounted future cash flows is less than the carrying amount of the asset. Impairment losses, if any, are measured as the excess of the carrying amount of the asset over its estimated fair value.
Stock-based compensation	The Company follows the guidelines in FASB Codification Topic ASC 718-10 “ Compensation-Stock Compensation
Non-Employee Stock Based Compensation	The Company accounts for stock based compensation awards issued to non-employees for services, as prescribed by ASC 718-10, at either the fair value of the services rendered or the instruments issued in exchange for such services, whichever is more readily determinable, using the measurement date guidelines enumerated in ASC 505-50. The Company may issues compensatory shares for services including, but not limited to, executive, management, accounting, operations, corporate communication, financial and administrative consulting services.
Earnings (loss) per share	The Company reports earnings (loss) per share in accordance with Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 260-10 “ Earnings Per Share
Recently Issued Accounting Pronouncements	On June 10, 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-10, Development Stage Entities Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation The Company has evaluated the all other recent accounting pronouncements through ASU 2015-12, and believes that none of them will have a material effect on the Company's financial position, results of operations or cash flows.

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	9 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
Schedule of Property Pant and Equipment	June 30, 2015 September 30, 2014 Machinery and equipment $ 604,269 $ 580,973 Tenant improvements 1,533 — Furniture and fixtures 1,475 — Total 607,2771 580,973 Less: accumulated depreciation (187 ) — Fixed assets, net of accumulated depreciation $ 607,090 $ 580,973

INTANGIBLE AND OTHER ASSETS (Ta

INTANGIBLE AND OTHER ASSETS (Tables)	9 Months Ended
	Jun. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	June 30, 2015 September 30, 2014 Patents $ 51,596 $ 49,002 Less: accumulated amortization (6,478 ) (4,605 ) Fixed assets, net of accumulated amortization $ 45,118 $ 44,397

BASIS OF PRESENTATION AND GOI20

BASIS OF PRESENTATION AND GOING CONCERN (Details Narrative) - USD ($)	Jun. 30, 2015	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated earnings (deficit)	$ (3,844,306)	$ (409,275)

SUMMARY OF SIGNIFICANT POLICI21

SUMMARY OF SIGNIFICANT POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Sep. 30, 2014
Accounting Policies [Abstract]
Cash	$ 125,936		$ 125,936		$ 116,741
Revenues		$ 2,555		$ 2,555

FIXED ASSETS - Schedule of Prop

FIXED ASSETS - Schedule of Property Pant and Equipment (Details) - USD ($)	Jun. 30, 2015	Sep. 30, 2014
Property, Plant and Equipment [Abstract]
Machinery and equipment	$ 604,269	$ 580,973
Tenat improvements	1,533
Furniture and fixtures	1,475
Total	607,277	$ 580,973
Less: accumulated depreciation	(187)
Fixed assets, net of accumulated depreciation	$ 607,090	$ 580,973

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Property, Plant and Equipment [Abstract]
Depreciation Expense	$ 187	$ 0

INTANGIBLE AND OTHER ASSETS - S

INTANGIBLE AND OTHER ASSETS - Schedule of Intangible Assets (Details) - USD ($)	Jun. 30, 2015	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Patents	$ 51,596	$ 49,002
Less: accumulated depreciation	(6,478)	(4,605)
Fixed assets, net of accumulated depreciation	$ 45,118	$ 44,397

INTANGIBLE AND OTHER ASSETS (De

INTANGIBLE AND OTHER ASSETS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization Expense	$ 1,873	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Sep. 30, 2014
Common Stock, Issued	20,378,415		17,409,915
Common Stock, Par Value	$ 0.001		$ 0.001
Common Stock, Fair Value	$ 20,378		$ 17,410
Debt Agmt - Priest
Date of Agreement	Dec. 31, 2014
Debt Instrument	$ 33,341
Common Stock, Issued	115,026
Common Stock, Par Value	$ .001
Common Stock, Fair Value	$ 38,342
Additional Paid in Capital	$ 5,001
Royalty	0.50%
Royalty Term	10 years
Debt Agmt - Munson Family LP
Date of Agreement		Dec. 31, 2014
Debt Instrument	$ 16,659
Common Stock, Issued	57,474
Common Stock, Par Value	$ .001
Common Stock, Fair Value	$ 19,158
Additional Paid in Capital	$ 2,499
Royalty	0.25%
Royalty Term		10 years

PREPAID EXPENSES (Details Narra

PREPAID EXPENSES (Details Narrative) - Jun. 30, 2015 - Board Member - USD ($)	Total
Options Granted, Shares	180,000
Strike Price	$ .25
Options Granted, Fair Value	$ 54,411
Prepaid expense	$ 16,502
Options Term	5 years

STOCKHOLDERS EQUITY (DEFICIT) (

STOCKHOLDERS EQUITY (DEFICIT) (Details Narrative) - Jun. 30, 2015	$ / sharesshares
Equity [Abstract]
Series A Preferred Stock, Shares	1,000,000
Series A Preferred Stock, Par Value | $ / shares	$ 0.001
Series A Preferred Stock, Issued	400,000
Forward Split	3

DEFINITIVE AGREEMENTS (Details

DEFINITIVE AGREEMENTS (Details Narrative) - 9 months ended Jun. 30, 2015 - Service Agreement #2 - USD ($)	Total
Date of Agreement	Dec. 5, 2014
Payment for Operating Activities	$ 147,144
Initial Payment, Due	50,000
Second Payment, Due	50,000
Final Payment, Due	$ 47,144

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	9 Months Ended
	Jun. 30, 2015USD ($)
Commitments and Contingencies Disclosure [Abstract]
Payments for Rent	$ 14,850

Uncategorized Items - srtn-2015

Label	Element	Value
Net income (loss)	us-gaap_NetIncomeLoss	$ (10,899)
Net income (loss)	us-gaap_NetIncomeLoss	$ (54,776)