CleanSpark (CLSK) 10-Q 20 Aug 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jun. 30, 2018	Aug. 20, 2018
Document And Entity Information
Entity Registrant Name	CleanSpark, Inc.
Entity Central Index Key	827,876
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		35,206,862
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,018

Balance Sheets

Balance Sheets - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Current assets
Cash	$ 17,481	$ 57,128
Accounts receivable	34,022	41,947
Deposits-current	9,325
Prepaid expense	52,253	29,556
Total current assets	113,081	128,631
Capitalized Software	8,988,166	9,709,444
Intangible assets	5,317,335	5,903,686
Goodwill	4,919,858	4,919,858
Fixed Assets	99,248	125,441
Deposits- long term		5,742
Total assets	19,437,688	20,792,802
Current liabilities
Accounts payable and accrued liabilities	163,628	143,225
Convertible note payable	120,999
Derivative liability	17,704,028
Customer deposits	15,000	16,000
Due to related parties	270,772	61,021
Loans from related party	232,993	73,333
Loans payable	285,214	7,712
Total current liabilities	18,792,634	301,291
Long-term liabilities
Loans payable	300,000	150,000
Total liabilities	19,092,634	451,291
Stockholders' equity (deficit)
Common stock; $0.001 par value; 100,000,000 shares authorized; 34,919,362 and 33,409,471 shares issued and outstanding as of June 30, 2018 and September 30, 2017, respectively	34,919	33,409
Preferred stock; $0.001 par value; 10,000,000 shares authorized; 1,000,000 and 1,000,000 shares issued and outstanding as of June 30, 2018 and September 30, 2017, respectively	1,000	1,000
Additional paid-in capital	28,781,788	40,240,468
Accumulated earnings (deficit)	(28,472,653)	(19,933,366)
Total stockholders' equity	345,054	20,341,511
Total liabilities and stockholders' equity	$ 19,437,688	$ 20,792,802

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2018	Sep. 30, 2017
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	34,919,362	33,409,471
Preferred Stock, par value	$ 0.001	$ 0.001
Preferred Stock, Shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued	1,000,000	1,000,000

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Statement [Abstract]
Revenues	$ 328,586	$ 103,908	$ 466,931	$ 388,541
Cost of revenues	288,400	71,305	372,145	263,893
Gross profit	40,186	32,603	94,786	124,648
Operating expenses
Professional fees	364,863	274,004	851,755	788,948
Payroll expenses	128,604	93,322	494,577	102,611
Product development	329,274	132,892	1,031,936	797,290
Research and development	3,880	30	6,841	398
General and administrative expenses	58,541	110,349	199,049	255,751
Depreciation and amortization	209,963	871,425	632,705	1,505,571
Total operating expenses	1,095,125	1,482,022	3,216,863	3,450,569
Loss from operations	(1,054,939)	(1,449,419)	(3,122,077)	(3,325,921)
Other income (expense)
Loss on settlement of debt	(41,092)		(41,092)	(117,414)
Loss on derivative liability	(4,689,126)		(4,958,009)
Interest expense	368,690	158	418,109	263
Loss on disposal of assets				(12,817)
Total other income (expense)	5,098,908	158	5,417,210	130,494
Net loss	$ (6,153,847)	$ (1,449,577)	$ (8,539,287)	$ (3,456,415)
Basic loss per common share	$ (0.18)	$ (0.04)	$ (0.25)	$ (0.11)
Basic weighted average common shares outstanding	34,864,997	32,747,207	34,220,283	31,785,837

Statements of Cash Flows

Statements of Cash Flows - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash Flows from Operating Activities
Net loss	$ (8,539,287)	$ (3,456,415)
Adjustments to reconcile net loss to net cash provided by operating activities:
Loss on disposal of fixed assets		12,817
Stock based compensation	375,365	118,880
Commitment issued for debt financing	218,625
Depreciation and amortization	632,705	1,505,571
Amortization of capitalized software	1,030,823	797,290
Loss on derivative liability	4,958,009
Loss on settlement of debt	41,092	117,414
Amortization of debt discount	136,086
Changes in assets and liabilities
Increase in prepaid expense	(22,697)	(33,032)
Increase in deposits	(3,583)	(5,153)
Increase in accounts receivable	7,925	18,528
Increase in customer deposits	(1,000)	15,000
Increase (decrease) in accounts payable	55,045	(53,191)
Increase (decrease) in accounts payable related party	209,751	(19,513)
Net cash from operating activities	(901,141)	(981,804)
Cash Flows from investing
Purchase of intangible assets	(5,964)	(23,704)
Purchase of fixed assets	(14,197)	(97)
Investment in microgrid assets		(5,566)
Investment in capitalized software	270,618	70,473
Cash received on sale of assets		7,000
Net cash used in investing activities	(290,779)	(92,840)
Cash Flows from Financing Activities
Payments on promissory notes	65,574	12,544
Proceeds from promissory notes	587,989	25,706
Proceeds from related part debts	219,660
Payments on related party debts	(60,000)
Proceeds from convertible debt, net of issuance costs	184,250
Proceeds from exercise of warrants	34,048
Proceeds from issuance of common stock	251,900	775,002
Net cash from financing activities	1,152,273	788,164
Net (decrease) in Cash	(39,647)	(286,480)
Beginning cash balance	57,128	436,529
Ending cash balance	17,481	150,049
Supplemental disclosure of cash flow information
Cash paid for interest	54,191	263
Cash paid for tax
Non-Cash investing and financing transactions
Cashless exercise of options	$ 387	$ 4,399
Stock issued to settle accounts payable	75,734	212,500
Debt discount on convertible debt	$ 184,250
Debt discount on promissory note	110,000
Shares issued and held in escrow as collateral	300
Recognition of derivative due to tainted equity environment	12,537,117
Shares issued for services		$ 68,750
Options expense capitalized as software development costs	38,927

ORGANIZATION AND LINE OF BUSINE

ORGANIZATION AND LINE OF BUSINESS	9 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Line of Business	1. ORGANIZATION AND LINE OF BUSINESS Organization CleanSpark, Inc. (“we”, “our”, the "Company") was incorporated in the state of Nevada on October 15, 1987 as SmartData Corporation. SmartData conducted a 504-public offering in the State of Nevada in December 1987 and began trading publicly in January 1988. Due to a series of unfortunate events, including the untimely death of the founding CEO, SmartData discontinued active business operations in 1992. On March 25, 2014, the Company entered into an Asset and Intellectual Property Purchase Agreement pursuant to which the Company acquired: (i) all Intellectual Property rights, title and interest in Patent # 8,105,401 'Parallel Path, Downdraft Gasifier Apparatus and Method' and Patent # 8,518,133 'Parallel Path, Downdraft Gasifier Apparatus and Method' and (ii) all of the Property rights, title and interest in a 32 inch Downdraft Gasifier ("Gasifier”) and (iii) assumed of $156,900 in liabilities. In December 2014, the Company changed its name to Stratean Inc. through a short-form merger in order to better reflect the new business plan. On July 1, 2016, the Company entered into an Asset Purchase Agreement, as amended (the “Purchase Agreement”), with CleanSpark Holdings LLC, CleanSpark LLC, CleanSpark Technologies LLC and Specialized Energy Solutions, Inc. (together, the “Seller”). Pursuant to the Purchase Agreement, the Company acquired CleanSpark, LLC and all the assets related to Seller and its line of business and assumed $200,000 in liabilities. In October 2016, the Company changed its name to CleanSpark, Inc. through a short-form merger in order to better reflect the brand identity. Line of Business Through the acquisition of CleanSpark, LLC, the Company provides microgrid solutions to military, commercial and residential properties. The services offered consist of turn-key microgrid implementation services, microgrid design and engineering, project development consulting services and solar photovoltaic installation and consulting. The work is performed under fixed price bid contracts and negotiated price contracts. The Company performed all of its work in California during the nine months ending June 30, 2018.

BASIS OF PRESENTATION AND GOING

BASIS OF PRESENTATION AND GOING CONCERN	9 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	2. 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, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT POLICIES	3. SUMMARY OF SIGNIFICANT POLICIES This summary of significant accounting policies of CleanSpark Inc. is presented to assist in understanding the Company’s consolidated financial statements. The consolidated 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 consolidated financial statements. Principles of Consolidation The accompanying consolidated financial statements include the accounts of CleanSpark, Inc., and its wholly owned operating subsidiaries, CleanSpark, LLC, and CleanSpark, II, LLC. All material intercompany transactions have been eliminated upon consolidation of these entities. Use of estimates The preparation of consolidated financial statements in conformity with 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, disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include estimates used to review the Company’s goodwill, impairments and estimations of long-lived assets, revenue recognition on percentage of completion type contracts, allowances for uncollectible accounts, inventory valuation, and the valuations of non-cash capital stock issuances. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. 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 nine months ended June 30, 2018 and 2017, the Company reported revenues of $466,931 and $388,541, respectively. Revenues and related costs on construction contracts are recognized using the “percentage of completion method” of accounting in accordance with ASC 605-35, Accounting for Performance of Construction-Type and Certain Production Type Contracts (“ASC 605-35”). Under this method, contract revenues and related expenses are recognized over the performance period of the contract in direct proportion to the costs incurred as a percentage of total estimated costs for the entirety of the contract. Costs include direct material, direct labor, subcontract labor and any allocable indirect costs. All un-allocable indirect costs and corporate general and administrative costs are charged to the periods as incurred. However, in the event a loss on a contract is foreseen, the Company will recognize the loss as it is determined. Revisions in cost and profit estimates during the course of the contract are reflected in the accounting period in which the facts, which require the revision, become known. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions, and estimated profitability, including those arising from contract penalty provisions, and final contract settlements may result in revisions to costs and income and are recognized in the period in which the revisions are determined. The Asset, “Costs in excess of billings”, represents revenues recognized in excess of amounts billed on contracts in progress. The Liability, “Billings in excess of costs”, represents billings in excess of revenues recognized on contracts in progress. At June 30, 2018 and September 30, 2017, the costs in excess of billings balance were $0 and $0, and the billings in excess of costs balance were $0 and $0, respectively. Accounts receivables are recorded on contracts for amounts currently due based upon progress billings, as well as retention, which are collectible upon completion of the contracts. Accounts payable to material suppliers and subcontractors are recorded for amounts currently due based upon work completed or materials received, as are retention due subcontractors, which are payable upon completion of the contract. General and administrative expenses are charged to operations as incurred and are not allocated to contract costs. Retention receivable is the amount withheld by a customer until a contract is completed. Retention receivables of $0 and $0 were included in the balance of trade accounts receivable as of June 30, 2018 and September 30, 2017, respectively. Accounts Receivable Cash and cash equivalents Concentration Risk At times throughout the year, the Company may maintain cash balances in certain bank accounts in excess of FDIC limits. As of June 30, 2018, the cash balance in excess of the FDIC limits was $0. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk in these accounts. The Company had certain customers whose revenue individually represented 10% or more of the Company’s total revenue. (see Note 16 for details). Warranty Liability Stock-based compensation Compensation-Stock Compensation, Non-Employee Stock Based Compensation Earnings (loss) per share Earnings Per Share, Long-lived Assets Indefinite Lived Intangibles and Goodwill Assets The Company tests for indefinite lived intangibles and goodwill impairment in the fourth quarter of each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. In accordance with its policies, the Company performed a qualitative assessment of indefinite lived intangibles and goodwill at September 30, 2017 and determined there was no impairment of indefinite lived intangibles and goodwill. Software Development Costs Commencing upon a product's release, capitalized software development costs are amortized to "Cost of revenues—software amortization " based on the ratio of current revenues to total projected revenues for the specific product, generally resulting in an amortization period of seven years for our current product offerings. In accordance with ASC 985-35 in recognition of the uncertainties involved in estimating future revenue, amortization will never be less than straight-line amortization of the products remaining estimated economic life. We evaluate the future recoverability of capitalized software development costs on a quarterly basis. For products that have been released in prior periods, the primary evaluation criterion is the actual performance of the software platform to which the costs relate. For products that are scheduled to be released in future periods, recoverability is evaluated based on the expected performance of the specific products to which the costs relate. Criteria used to evaluate expected product performance include: historical performance of comparable products developed with comparable technology; market performance of comparable software; orders for the product prior to its release; pending contracts and general market conditions. Significant management judgments and estimates are utilized in assessing the recoverability of capitalized costs. In evaluating the recoverability of capitalized costs, the assessment of expected product performance utilizes forecasted sales amounts and estimates of additional costs to be incurred. If revised forecasted or actual product sales are less than the originally forecasted amounts utilized in the initial recoverability analysis, the net realizable value may be lower than originally estimated in any given quarter, which could result in an impairment charge. Material differences may result in the amount and timing of expenses for any period if matters resolve in a manner that is inconsistent with management's expectations. If an impairment occurs the reduced amount of the capitalized software costs that have been written down to the net realizable value at the close of each annual fiscal period will be considered the cost for subsequent accounting purposes. Income taxes Income Taxes Reclassifications Segment Reporting – Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the chief operating decision maker, or decision-making group, in deciding the method to allocate resources and assess performance. The Company currently has one reportable segment for financial reporting purposes, which represents the Company's core business. Recently issued accounting pronouncements Revenue from Contracts with Customers In July 2015, the FASB made a decision to defer the effective date of the new standard for one year and permit early adoption as of the original effective date. The new standard will be effective for the Company as of October 1, 2018. The Company is currently evaluating the impact of the adoption of this standard on its revenue recognition policy.

PREPAID EXPENSES

PREPAID EXPENSES	9 Months Ended
	Jun. 30, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAID EXPENSES	4. PREPAID EXPENSES Prepaid expenses consist of the following as of June 30, 2018 and September 30, 2017: June 30, 2018 September 30, 2017 Prepaid compensation $ — $ 5,241 Prepaid professional fees 2,500 2,500 Prepaid rent 4,057 — Prepaid dues and subscriptions 9,602 4,696 Prepaid insurance and bonds 36,094 17,119 Total prepaid expenses $ 52,253 $ 29,556

CAPITALIZED SOFTWARE

CAPITALIZED SOFTWARE	9 Months Ended
	Jun. 30, 2018
Fair Value Disclosures [Abstract]
Capitalized Software	5. CAPITALIZED SOFTWARE A microgrid is comprised of any number of generation, energy storage, and smart distribution assets that serve single or multiple loads, both connected to the grid and islanded. Our capitalized software (“Software”) assets are composed of our mPulse integrated microgrid control platform(“mPulse”), microgrid value stream optimizer tool (“mVSO”) (formerly known as Dynamic Network Analysis (“DNA”)) which together seamlessly integrate energy generation with energy storage devices and controls facility loads to provide energy optimization and security in real time. Systems utilizing our software can interoperate with the local utility grid and allows users the ability to obtain the most cost-effective power for a facility. Our software platforms are ideal for microgrid systems for the commercial, industrial, mining, defense, campus and community users ranging from 4 kw to 100 MW and beyond and microgrids and distributed energy systems utilizing the Company’s software platforms are capable of delivering power at or below the current cost of utility power. Proprietary software mPulse mPulse is a modular platform that enables fine-grained control of a Microgrid based on customer operational goals, equipment and forecasts of load and generation. mPulse performs high-frequency calculations, threshold-based alarming, execution of domain-specific business rules, internal and external health monitoring, historical data persistence, and system-to-operator notifications. The modular design increases system flexibility and extensibility. In addition, the deployment of the mPulse system follows a security-conscious posture by deploying hardware-based firewalls as well as encryption across communication channels. mPulse allows configuration for site-specific equipment and operation and provides a clean, informative user interface to allow customers to monitor and analyze the data streams that describe how their microgrid is operating. mPulse supports CleanSpark’s innovative fractal approach to microgrid design, which enables multiple microgrids on a single site to interact in a number of different ways, including as peers, in a parent-child relationship, and in parallel or completely disconnected. Each grid can have different operational objectives, and those operational objectives can change over time. Any microgrid can be islanded from the rest of the microgrid as well as the larger utility grid. The mPulse software can control the workflow required in both the islanding steps as well as the reconnecting steps of this maneuver and coordinate connected equipment such that connections are only made when it is safe to do so. The mPulse software has proven to be robust and reliable, operating successfully at the Camp Pendleton FractalGrid installation continuously for over 3 years with minimal maintenance and support required. Microgrid value stream Optimizer (“mVSO”) The mVSO platform provides a robust microgrid modeling solution. mVSO takes utility rate data and load data for a customer site and helps automate the sizing and analysis of potential microgrid solutions as well as providing a financial analysis around each grid configuration. mVSO uses historical weather data to generate projected energy generation from PV arrays and models how storage responds to varying operational modes and command logics based upon predicted generation and load curves. mVSO analysis multiple equipment combinations and operation situation to determine the optimal grid configuration for a site based on the financials, equipment outlay, utility cost savings, etc., to arrive at payback and IRR values. This ultimately provides us with data to design a microgrid that will meet the customers’ performance benchmarks. Version 2.0 improvements On September 27, 2017, the Company launched its development of mPulse 2.0 and DNA 2.0. These improvements are being built into our existing software platforms and add significant improvements, which focus on positioning, integration, focus and quality, as outlined below. Positioning When mPulse originally was developed, a main focus of the platform and the industry was resiliency of microgrid operation, specifically in military contexts. Since that time, the microgrid landscape has continued to evolve, and there is growing opportunity within the commercial and industrial space as the markets in these spaces desire microgrids capable of obtaining the highest economic advantage. Further, this growing focus on economic advantage is in line with the continued market evolution toward an open energy market at regional levels. CleanSpark wants to be well positioned to enter into this market at each step of its availability, from responding to demand response requests all the way through participating in ancillary grid service markets and fully open transactive energy markets as regulation matures. To position ourselves, the mPulse platform operation is being improved to mirror the predicted energy market progression by implementing internal markets at each level of the system. In these internal markets, energy producing assets are modeled as sellers, and energy consuming assets are modeled as buyers, with the market playing matchmaker between the two and virtually “selling” available energy to the highest bidder, thereby satisfying the energy loads at the highest economic advantage for both participants at any given moment. The internal energy market running at our customers’ sites will take daily feeds of production and load forecasts from the platform to set up the daily market parameters, then ingest a stream of current positions of both buyers and sellers as well as their individual pricing information, which is calculated based on the details of the energy rate under which those consumers operate. Consumers bid into the market along the schedule of the specific rate structure under which those loads operate, with bids including the calculated value of energy and power based on that rate and the predicted total use and power profile during the time period of that bid. Based on the predicted generation profile and the other active bids currently being satisfied, the market either fills or cannot fill the newly received bid, and based on the market’s feedback, the consumer’s operation mode and setpoint will change, which will determine the actual control commands sent to related equipment. This market scenario is mirrored at every level, from an individual node potentially consisting of only one producer and one consumer (power source and meter, respectively), to a higher-level node, in which other nodes participate as either net producers or net consumers, to the site level, and even up to regional level, where sites may participate in the market directly. At each level, details of the level below are aggregated and abstracted away, so each level operates in a simple and self-similar way, mirroring the physical construction of the FractalGrid. These markets shine in optimization scenarios, especially around times of just enough supply or even slight scarcity, which are expected to allow CleanSpark to reap the maximum economic value for our customers even in the case of undersized grids. In addition, this flexibility allows for ease of integration for new market participants at each level as regulation matures to support further Demand Response programs, ancillary service markets, and eventually peer-to-peer transactive energy. Integration While mVSO has been invaluable in evaluating sites for potential solutions and then creating detailed proposals for those sites, it currently exists as a siloed application. The two tools will be integrated and share fundamental portions of the platform, which will enable increased consistency, performance, feedback and overall system improvements. At its root, mVSO is a simulation platform that models the interactions of generation, load, and storage. This simulation uses customer-supplied or CleanSpark-derived load data, generation forecasts, and modeled storage behavior to take a virtual site step by step through a time period with different operation and equipment scenarios. Ultimately, this gives us data to produce a proposal and performance benchmarks that we may be obligated to meet during actual site operation. In order to maximize the probability of meeting those performance obligations, we will use the very same operational logic within the virtual site simulation, which will enable us to embed the economic optimization market functionality within our proposal tool. This not only will help ensure our ability to produce the results we predict, it will also help us understand the maximum value our system can provide to the customer from the start, which may increase the number of opportunities open to us to pursue, unlocking more business. By integrating the architectural patterns and cloud operating platform of mVSO and mPulse we will increase performance of both tools, which will enable us to run large numbers of simulation scenarios in parallel, increasing our analysis throughput. The elastic nature of the cloud will facilitate our storing much more data which includes both information used as inputs to mVSO simulations as well as the simulation results. This data will quickly grow into a wealth of data that will enable feedback into the model as well as continuous refinement of the parameters that define optimal sites we should pursue, allowing us to target our business development efforts. Focus For mPulse 2.0, we are focusing on furthering the development of the economic optimization logic in the platform, including an increased push toward deep learning algorithms and more effective forecasting both on solar generation and facility load. Quality We employ a quality-first mindset in all aspects of our software design. From a software architecture point of view, this translates in designing for the maintainability, extensibility, scalability, availability, accessibility, and deployability of the system. These planned improvements paired with our design and engineering methods and experience should help keep CleanSpark on the cutting edge of the microgrid industry. The Company plans to make an initial release of both mPulse 2.0 and DNA 2.0 available to customers in the Company’s third fiscal quarter of 2018. As of the date of this filing the Company has offered a beta release of mPulse 2.0 to a limited number of customers and will test system performance with these customers as feature sets are released of the next two quarters. Capitalized software consists of the following as of June 30, 2018 and September 30, 2017: June 30, 2018 September 30, 2017 mVSO software $ 4,309,083 $ 4,663,513 MPulse software 5,709,906 5,923,197 Less: accumulated amortization (1,030,823 ) (877,266) Capitalized Software, Net $ 8,988,166 $ 9,709,444 In accordance with ASC 985 the Company capitalized $309,545 in software development costs (including capitalized stock compensation cost of $38,927) related to the enhancements created for our mPulse and mVSO 2.0 platforms during the nine months ended June 30, 2018. Capitalized software amortization and recorded as product development expense for the nine months ended June 30, 2018 and 2017 was $1,030,823 and $797,290, respectively.

INTANGIBLE AND OTHER ASSETS

INTANGIBLE AND OTHER ASSETS	9 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
INTANGIBLE AND OTHER ASSETS	6. INTANGIBLE AND OTHER ASSETS Intangible assets consist of the following as of June 30, 2018 and September 30, 2017: June 30, 2018 September 30, 2017 Patents $ 95,437 $ 89,473 Websites 14,532 14,532 Brand and Client lists 2,497,472 2,497,472 Trademarks 5,928 5,928 Engineering trade secrets 4,020,269 4,020,269 Software 26,990 26,990 Less: accumulated amortization (1,343,293 ) (750,978) Intangible assets, net $ 5,317,335 $ 5,903,686 Amortization expense for the nine months ended June 30, 2018 and 2017 was $592,315 and $408,823, respectively.

FIXED ASSETS

FIXED ASSETS	9 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
FIXED ASSETS	7. FIXED ASSETS Fixed assets consist of the following as of June 30, 2018 and September 30, 2017: June 30, 2018 September 30, 2017 Machinery and equipment $ 135,262 $ 133,061 Furniture and fixtures 86,389 74,393 Total 221,651 207,454 Less: accumulated depreciation (122,403 ) (82,013) Fixed assets, net $ 99,248 $ 125,441 Depreciation expense for the nine months ended June 30, 2018 and 2017 was $40,390 and $76,838, respectively. In 2017, the Company also recorded additional depreciation expense of $1,019,910 related to microgrid assets which were impaired in 2017 for the nine months ended June 30, 2017.

LOANS

LOANS	9 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
LOANS	8. LOANS Long term June 30, 2018 September 30, 2017 Long-term notes payable consists of the following: Promissory notes 300,000 150,000 Total $ 300,000 $ 150,000 On September 5, 2017, the Company executed a 9% secured promissory note with a face value of $150,000 with an investor. Under the terms of the promissory note the Company received $150,000 and agreed to make monthly interest payments and repay the note principal 24 months from the date of issuance. The note is secured by 150,000 shares which are held in escrow and would be issued to the note holder only in the case of an uncured default. As of June 30, 2018, the Company owed $150,000 in principal and $1,110 in accrued interested under the terms of the agreement and recorded interest expense of $10,097 for the nine months ended June 30, 2018. On November 11, 2017, the Company executed a 10% secured promissory note with a face value of $100,000 with an investor. Under the terms of the promissory note the Company received $100,000 and agreed to make monthly interest payments and repay the note principal 24 months from the date of issuance. The note is secured by 100,000 shares which would be issued to the note holder only in the case of an uncured default. As of June 30, 2018, The Company owed $100,000 in principal and $822 in accrued interested under the terms of the agreement and recorded interest expense of $6,411 for the nine months ended June 30, 2018. On December 5, 2017, the Company executed a 9% secured promissory note with a face value of $50,000 with an investor. Under the terms of the promissory note the Company received $50,000 and agreed to make monthly interest payments and repay the note principal 24 months from the date of issuance. The note is secured by 50,000 shares which would be issued to the note holder only in the case of an uncured default. As of June 30, 2018, The Company owed $50,000 in principal and $370 in accrued interested under the terms of the agreement and recorded interest expense of $2,552 for the nine months ended June 30, 2018. Current June 30, 2018 September 30, 2017 Current notes payable consists of the following: Promissory notes 373,212 — Installment loans (insurance) 20,515 7,712 Unamortized Debt discount (100,984 ) — Unamortized Original issue discount (7,529 ) — Total, net of unamortized discount $ 285,214 $ 7,712 Promissory Notes On October 6, 2017, the Company executed an unsecured variable interest rate promissory note with a maximum interest rate of 58.3% and a face value of $45,000 with a financial institution. Under the terms of the promissory note the Company received $45,000 and agreed to repay the note evenly over 12 months. As of June 30, 2018, The Company owed $15,000 in principal and $0 in accrued interested under the terms of the agreement and recorded interest expense of $12,375 for the nine months ended June 30, 2018. On November 20, 2017, the Company executed a 10% secured promissory note with a face value of $80,000 with an investor. Under the terms of the promissory note the Company received $80,000 and agreed to make monthly interest payments and repay the note principal 12 months from the date of issuance. As of June 30, 2018, The Company owed $80,000 in principal and $658 in accrued interested under the terms of the agreement and recorded interest expense of $4,866 for the nine months ended June 30, 2018. On January 12, 2018, the Company executed an unsecured variable interest rate promissory note with a maximum interest rate of 58.5% and a face value of $18,400 with a financial institution. Under the terms of the promissory note the Company received $18,400 and agreed to repay the note and interest evenly over 12 months. As of June 30, 2018, The Company owed $10,733 in principal and $0 in accrued interested under the terms of the agreement and recorded interest expense of $3,680 for the nine months ended June 30, 2018. On February 27, 2018, we entered into a promissory note pursuant to which we borrowed $125,000. The note carries an original issue discount of 5.6% ($7,000). Interest under the promissory note is 10% per annum. Under the terms of the promissory note the Company agreed to make interest and principal payments equal to $2,500 or greater on a monthly basis. Any unpaid balance is due in full on August 1, 2018. As of June 30, 2018, the Company owed $126,367 in principal and $1,051 in accrued interested under the terms of the agreement and recorded interest expense of $4,379 for the nine months ended June 30, 2018. The aggregate original issued issue discount has been accreted and charged to interest expenses as a financing expense in the amount of $5,530 and $0 during the nine months ended June 30, 2018 and 2017, respectively. On May 22, 2018, the Company executed a variable interest rate promissory note with a maximum interest rate of 51.0% and a face value of $24,500 with a financial institution. Under the terms of the promissory note the Company received $24,500 and agreed to repay the note and interest evenly over 12 months. As of June 30, 2018, The Company owed $24,500 in principal and $0 in accrued interested under the terms of the agreement and recorded interest expense of $0 for the nine months ended June 30, 2018. On June 15, 2018, we entered into a 10% promissory note with a face value of $116,600 pursuant to which we received $110,000, the note also included an original issue discount of 6% ($6,600). The Company also issued 116,600 5-year warrants exercisable at $0.80 in connection with purchase of the promissory note. Under the terms of the promissory note the Company agreed to make monthly interest payments and repay the note principal on December 15, 2018. As of June 30, 2018, The Company owed $116,600 in principal and $479 in accrued interested under the terms of the agreement and recorded interest expense of $479 for the nine months ending June 30, 2018. The Company has determined the value associated with the warrants issued in connection with the notes to be $110,000 which has been recorded as a debt discount. The aggregate original issued issue discount, and debt discount related to the warrants have been accreted and charged to interest expenses as a financing expense in the amount of $9,016 and $0 during the nine months ended June 30, 2018 and 2017, respectively. Installment loans On February 3, 2018, the Company executed a 6.1% installment loan with a face value of $25,781 with a financial institutional to finance an insurance policy. Under the terms of the installment note the Company received $25,781 and agreed to make equal payments and repay the note principal 10 months from the date of issuance. As of June 30, 2018, the Company owed $15,073 in principal and $0 in accrued interested under the terms of the agreement. On February 27, 2018, the Company executed a 6.1% installment loan with a face value of $9,308 with a financial institutional to finance an insurance policy. Under the terms of the installment note the Company received $9,308 and agreed to make equal payments and repay the note principal 10 months from the date of issuance. As of June 30, 2018, the Company owed $5,442 in principal and $0 in accrued interested under the terms of the agreement.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	Convertible Notes Payable at consists of the following: June 30, September 30, 2018 2017 On March 23, 2017, we entered into a convertible promissory note pursuant to which we borrowed $200,000, less debit issuance costs of 15,750. The note carries an original issue discount of 10% ($20,000). Interest under the convertible promissory note is 12% per annum, and the principal and all accrued but unpaid interest is due on September 23, 2018. The note is convertible at any date after the issuance date at the noteholder’s option into shares of our common stock at a variable conversion price. The Conversion price equals the lesser of (1) 70% multiplied by the lowest "Trading Price" during the previous 20 Trading Day period ending on the latest complete Trading Day prior to the date of this Note and (2) 70% multiplied by the lowest "Trading Price" for the Common Stock during the 20 Trading Day period ending on the latest complete Trading Day prior to the Conversion Date. The "Trading Price" as defined by the agreement is the lesser of: (a) the lowest trade price on the OTC Pink, OTCQB, or applicable trading market (the “OTC Market”) as reported by a reliable reporting service (“Reporting Service”) designated by the Holder and (b) the lowest closing bid price on the OTC Market as reported by a Reporting Service designated by the Holder. The aggregate original issued issue discount, beneficial conversion feature and debt issuance costs have been accreted and charged to interest expenses as a financing expense in the amount of $120,999 and $0 during the nine months ended June 30, 2018 and 2017, respectively. 200,000 — Original issue discount 20,000 — Unamortized debt issuance costs (7,088 ) Unamortized Original issue discount (9,000 ) Unamortized debt discount (82,913 ) — Total, net of unamortized discount $ 120,999 $ —

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE LIABILITIES	9 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE LIABILITIES	10. FAIR VALUE OF FINACNIAL INSTRUMENTS AND DERIVATIVE LIABILITIES The carrying value of cash, accounts payable and accrued expenses, and debt (see Notes 8 & 9) approximate their fair values because of the short-term nature of these instruments. Management believes the Company is not exposed to significant interest or credit risks arising from these financial instruments. The carrying amount of the Company’s long-term debt is also stated at fair value of $300,000 since the stated rate of interest approximates market rates. 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 maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable. ● Level 1 Quoted prices in active markets for identical assets or liabilities. These are typically obtained from real-time quotes for transactions in active exchange markets involving identical assets. ● Level 2 Quoted prices for similar assets and liabilities in active markets; quoted prices included for identical or similar assets and liabilities that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. These are typically obtained from readily-available pricing sources for comparable instruments. ● Level 3 Unobservable inputs, where there is little or no market activity for the asset or liability. These inputs reflect the reporting entity’s own beliefs about the assumptions that market participants would use in pricing the asset or liability, based on the best information available in the circumstances. The following table presents the derivative financial instruments, the Company’s only financial liabilities measured and recorded at fair value on the Company’s balance sheets on a recurring basis, and their level within the fair value hierarchy as of June 30, 2018: Amount Level 1 Level 2 Level 3 Embedded conversion derivative liability $ 581,663 $ - $ - $ 581,663 Warrant and option derivative liabilities $ 17,122,365 $ - $ - $ 17,122,365 Total $ 17,704,028 $ - $ - $ 17,704,028 The embedded conversion feature in the convertible debt instruments that the Company issued (See Note 9), was convertible at issuance which qualified them as a derivative instrument since the number of shares issuable under the note is indeterminate based on guidance in ASC Topic No. 815-15, “Derivatives and Hedging (“Topic No. 815-15”). Topic No. 815-15 requires the Company to bifurcate and separately account for the conversion features as an embedded derivative contained in the Company’s convertible debt. This convertible debt tainted all other equity linked instruments including all outstanding non-employee options and warrants on the date that the instrument became convertible. The Company is required to carry the embedded derivative on its balance sheet at fair value and account for any unrealized change in fair value as a component of results of operations. The Black-Scholes model utilized the following inputs to value the derivative liabilities at the date of issuance of the convertible note and at June 30, 2018: Fair value assumptions: June 30, 2018 Risk free interest rate 1.92-2.81 Expected term (years) 0.225-6.99 Expected volatility 144.59%-214.09% Expected dividends 0% The following table presents a summary of the Company’s derivative liabilities associated with its convertible notes as of June 30, 2018, and September 30, 2017, and June 30, 2018: Amount Balance September 30, 2017 $ — Debt discount originated from derivative liabilities 208,902 Initial loss recorded 265,009 Fair value of derivative liability at issuance reclassified from additional paid in capital 12,537,117 Adjustment to derivative liability due to debt settlement — Change in fair market value of derivative liabilities 4,693,000 Balance June 30, 2018 $ 17,704,028

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	11. RELATED PARTY TRANSACTIONS Matthew Schultz- Chief Executive Officer and Director The Company has a consulting agreement with Matthew Schultz, our Chief Executive Officer, for management services. In accordance with this agreement, as amended, Mr. Schultz provides services to us in exchange for $15,000 in compensation for services plus a $1,000 medical insurance stipend, each month plus a bonus of 0.5% of gross revenue. The Company has also agreed to reimburse Mr. Schultz for expenses incurred. The term of the agreement is one year and automatically renews until cancelled by either party. During the nine months ending June 30, 2018 and 2017, Mr. Schultz earned $146,323 and $145,157, respectively, in accordance with this agreement. During the nine months ending June 30, 2018, Mr. Schultz allowed the Company to defer $121,132 as accrued compensation. As of June 30, 2018, the Company owed Mr. Schultz $121,132 in deferred compensation and reimbursable expenses. On February 9, 2018, the Company executed a 15% promissory note with a face value of $10,000 with the spouse of the CEO of our Company. Under the terms of the promissory note the Company received $10,000 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $10,000 in principal and $579 in accrued interested under the terms of the agreement. On February 14, 2018, the Company executed a 15% promissory note with a face value of $20,000 with the spouse of the CEO of our Company. Under the terms of the promissory note the Company received $20,000 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $20,000 in principal and $1,118 in accrued interested under the terms of the agreement. Zachary Bradford – President, Chief Financial Officer and Director The Company has a consulting agreement with Zachary Bradford, our Chief Financial Officer and director, for management services. In accordance with this agreement, as amended, Mr. Bradford provides services to us in exchange for $15,000 in compensation for services plus a $1,000 medical insurance stipend, each month plus a bonus of 0.5% of gross revenue. The Company has also agreed to reimburse Mr. Bradford for expenses incurred. The term of the agreement is one year and automatically renews until cancelled by either party. During the nine months ended June 30, 2018 and 2017, Mr. Bradford earned $146,323 and $145,157, respectively, in accordance with this agreement. During the nine months ended June 30, 2018, Mr. Bradford allowed the Company to defer $116,448 as accrued compensation. As of June 30, 2018, the Company owed Mr. Bradford $116,448 in deferred compensation and reimbursable expenses. On August 13, 2017, the Company executed a 15% promissory note with a face value of $80,000 with Zachary Bradford, its President and Chief Financial Officer. Under the terms of the promissory note the Company received $80,000 and agreed to repay the note evenly over 12 months. As of June 30, 2018, Company’s owed $13,333 in principal and $0 in accrued interested under the terms of the agreement. On January 29, 2018, the Company executed a 15% promissory note with a face value of $30,000 with Zachary Bradford, its President and Chief Financial Officer. Under the terms of the promissory note the Company received $60,000 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $30,000 in principal and $1,874 in accrued interested under the terms of the agreement On February 9, 2018, the Company executed a 15% promissory note with a face value of $30,000 with Zachary Bradford, its President and Chief Financial Officer. Under the terms of the promissory note the Company received $30,000 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $30,000 in principal and $1,738 in accrued interested under the terms of the agreement. On May 8, 2018, the Company executed a 15% promissory note with a face value of $10,000 with Zachary Bradford, its President and Chief Financial Officer. Under the terms of the promissory note the Company received $10,000 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $10,000 in principal and $218 in accrued interested under the terms of the agreement. On May 15, 2018, the Company executed a 15% promissory note with a face value of $10,000 with Zachary Bradford, its President and Chief Financial Officer. Under the terms of the promissory note the Company received $10,000 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $10,000 in principal and $189 in accrued interested under the terms of the agreement. On June 8, 2018, the Company executed a 15% promissory note with a face value of $26,030 with Zachary Bradford, its President and Chief Financial Officer. Under the terms of the promissory note the Company received $26,030 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $26,030 in principal and $235 in accrued interested under the terms of the agreement. On June 11, 2018, the Company executed a 15% promissory note with a face value of $2,000 with Zachary Bradford, its President and Chief Financial Officer. Under the terms of the promissory note the Company received $2,000 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $2,000 in principal and $16 in accrued interested under the terms of the agreement. On June 13, 2018, the Company executed a 15% promissory note with a face value of $2,530 with Zachary Bradford, its President and Chief Financial Officer. Under the terms of the promissory note the Company received $2,530 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $2,530 in principal and $18 in accrued interested under the terms of the agreement. On June 29, 2018, the Company executed a 15% promissory note with a face value of $15,000 with Zachary Bradford, its President and Chief Financial Officer. Under the terms of the promissory note the Company received $15,000 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $15,000 in principal and $6 in accrued interested under the terms of the agreement. Bryan Huber – Chief operations Officer and Director The Company has a consulting agreement with Bryan Huber, our Chief Operations Officer and director, for management services. In accordance with this agreement, as amended, Mr. Huber provides services to us in exchange for $117,000 in compensation for services plus a $500 medical insurance stipend and a bonus of 0.5% of gross revenue. The Company has also agreed to reimburse Mr. Huber for expenses incurred. The term of the agreement is one year and automatically renews until cancelled by either party. During the nine months ending June 30, 2018 and 2017, Mr. Huber earned $91,573 and $89,794, respectively, in accordance with this agreement. During the nine months ended June 30, 2018, Mr. Huber allowed the Company to defer $9,760 as accrued compensation. As of June 30, 2018, the Company owed Mr. Huber $17,591 in deferred compensation and reimbursable expenses. On May 10, 2018, Bryan Huber the Company’s Chief Operations Officer exercised warrants to purchase 1,353 shares of the Company’s $0.001 par value common stock at a purchase price equal to $1.50 for each share of Common stock. The Company receive $2,030 as a result of this exercise. Larry McNeill – Chairman of the Board of Directors On January 11, 2018, the Company executed a 15% promissory note with a face value of $9,000 with Larry McNeill, a Director of the Company. Under the terms of the promissory note the Company received $9,000 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $9,000 in principal and $629 in accrued interested under the terms of the agreement. On January 16, 2018, the Company executed a 15% promissory note with a face value of $7,100 with Larry McNeill, a Director of the Company. Under the terms of the promissory note the Company received $7,100 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $7,100 in principal and $481 in accrued interested under the terms of the agreement. On January 19, 2018, the Company executed a 15% promissory note with a face value of $8,000 with Larry McNeill, a Director of the Company. Under the terms of the promissory note the Company received $8,000 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $8,000 in principal and $533 in accrued interested under the terms of the agreement. On February 23, 2018, the Company executed a 15% promissory note with a face value of $5,000 with Larry McNeill, a Director of the Company. Under the terms of the promissory note the Company received $5,000 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $5,000 in principal and $261 in accrued interested under the terms of the agreement. On March 19, 2018, the Company executed a 15% promissory note with a face value of $25,000 with Larry McNeill, a Director of the Company. Under the terms of the promissory note the Company received $25,000 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $25,000 in principal and $1,058 in accrued interested under the terms of the agreement. On May 7, 2018, the Company executed a 15% promissory note with a face value of $10,000 with Larry McNeill, a Director of the Company. Under the terms of the promissory note the Company received $10,000 and agreed to repay the note on demand. As of June 30, 2018, Company’s owed $10,000 in principal and $222 in accrued interested under the terms of the agreement. Employees The Company’s line of business requires high skilled employees who are appropriately compensated for their specialized skills. Employment agreements range from $90,000 to $172,500 per year, and may include a taxable stipend for healthcare, performance bonuses and are subject to standard payroll taxes.

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT)	9 Months Ended
	Jun. 30, 2018
Equity [Abstract]
STOCKHOLDERS EQUITY (DEFICIT)	12. STOCKHOLDERS’ EQUITY Overview The Company’s authorized capital stock consists of 100,000,000 shares of common stock and 10,000,000 shares of preferred stock, par value $0.001 per share. As of June 30, 2018, there were 34,919,362 shares of common stock issued and outstanding and 1,000,000 shares of preferred stock issued and outstanding. Common Stock issuances During the period commencing October 1, 2017 through June 30, 2018, the Company received $251,900 from 16 investors pursuant to private placement agreements with the investors to purchase 314,875 shares of the Company’s $0.001 par value common stock at a purchase price equal to $0.80 for each share of common stock. In connection with the issuance of a Convertible Note(see Note 9 for additional details), the Company issued to the Purchaser, as a commitment fee, 137,500 shares of its common stock (the “Returnable Shares”) as well as 100,000 shares of its common stock (the “Non-Returnable Shares”). The agreement was amended on June 29, 2018 and as a result the returnable shares were no longer returnable, as a result the fair value of the returnable shares of $218,625 was charged to interest expense.

STOCK WARRANTS

STOCK WARRANTS	9 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
STOCK WARRANTS	13. STOCK WARRANTS The following is a summary of stock warrant activity during the nine months ended June 30, 2018 and year ended September 30, 2017. Number of Shares Weighted Average Exercise Price Balance, September 30, 2016 13,112,100 $ 0.59 Warrants granted and assumed — $ — Warrants expired — — Warrants canceled — — Warrants exercised (4,500,000 ) 0.083 Balance, September 30, 2017 8,612,100 $ 0.85 Warrants granted and assumed 216,600 $ 0.80 Warrants expired — — Warrants canceled — — Warrants exercised (684,401 ) 0.29 Balance, June 30, 2018 8,144,299 $ 0.90 As of June 30, 2018, there are warrants exercisable to purchase 8,144,299 shares of common stock in the Company. 4,500,000 of the outstanding warrants require a cash investment of $1.50 per share to exercise and 3,644,299 of the outstanding warrants contain a provision allowing a cashless exercise. As of June 30, 2018, the outstanding warrants have an intrinsic value of $10,998,676. As of June 30, 2018, the weighted average remaining term of the outstanding warrants was 4.53 years. On December 13, 2017, an investor exercised warrants to purchase 27,548 shares of the Company’s $0.001 par value common stock at a purchase price equal to $0.363 for each share of Common stock. The Company receive $10,000 as a result of this exercise. On January 1, 2018, the Company issued warrants to purchase 100,000 shares of common stock at an exercise price of $0.80 per share to an advisor for business advisory services. The warrants were valued at $234,095 using the Black Scholes option pricing model based upon the following assumptions: term of 5 years, risk free interest rate of 2.01%, a dividend yield of 0% and volatility rate of 158%. The warrants vest evenly over the six-month service period ended June 30, 2018. On January 19, 2018, an investor exercised warrants to purchase 180,000 shares of the Company’s $0.001 par value common stock at a purchase price equal to $0.083 for each share of Common stock. The Company receive $14,940 as a result of this exercise. On January 19, 2018, an investor exercised warrants to purchase 15,000 shares of the Company’s $0.001 par value common stock at a purchase price equal to $0.363 for each share of Common stock. The Company receive $5,445 as a result of this exercise. On January 29, 2018, an investor exercised warrants to purchase 4,500 shares of the Company’s $0.001 par value common stock at a purchase price equal to $0.363 for each share of Common stock. The Company receive $1,634 as a result of this exercise. On February 8, 2018, an investor exercised 456,000 warrants to purchase shares of the Company’s $0.001 par value common stock at a purchase price equal to $0.367 for each share of Common stock. The investor elected to use the cashless exercise option and as a result the Company issued 387,475 shares of common stock. On May 10, 2018, Bryan Huber the Company’s Chief Operations Officer exercised warrants to purchase 1,353 shares of the Company’s $0.001 par value common stock at a purchase price equal to $1.50 for each share of Common stock. The Company receive $2,030 as a result of this exercise. On June 15, 2018, the Company issued 116,600 5-year warrants exercisable at $0.80 to a lender in connection with a promissory note agreement. (see Note 8 for additional details.)

STOCK OPTIONS

STOCK OPTIONS	9 Months Ended
	Jun. 30, 2018
Other Liabilities Disclosure [Abstract]
STOCK OPTIONS	14. STOCK OPTIONS The Company sponsors a stock-based incentive compensation plan known as the 2017 Incentive Plan (the “Plan”), which was established by the Board of Directors of the Company on June 19, 2017. A total of 3,000,000 shares were initially reserved for issuance under the Plan. The following is a summary of stock option activity during the nine months ended June 30, 2018 and year ended September 30, 2017. Number of Shares Weighted Average Exercise Price Balance, September 30, 2016 — — Options granted and assumed 6,902 $ 3.45 Options expired — — Options canceled — — Options exercised — — Balance, September 30, 2017 6,902 $ 3.45 Options granted and assumed 290,435 $ 1.01 Options expired — — Options canceled — — Options exercised — — Balance, June 30, 2018 297,337 $ 1.06 As of June 30, 2018, there are options exercisable to purchase 124,049 shares of common stock in the Company. As of June 30, 2018, the outstanding options have an intrinsic value of $533,313. As of June 30, 2018, the weighted average remaining term of the outstanding options was 1.83 years. During the nine months ended June 30, 2018, the Company issued 40,435 options to purchase shares of the common stock to employees, the shares were granted at quoted market prices ranging from $1.57 to $3.45. The shares were valued at issuance using the Black Scholes model and stock compensation expense of $75,001 was recorded as a result of the issuances. On March 10, 2018 the Company issued a total of 250,000 options to four consultants for advisory services. The Options vest evenly 12 months from issuance. The options expire 24 months after issuance and require a cash investment to exercise. The options were valued at issuance using the Black Scholes model at $342,500, as of June 30, 2018 of which $105,096 has vested and been expensed as stock compensation. The Black-Scholes model utilized the following inputs to value the options during the nine months ended June 30, 2018: Fair value assumptions – Options: June 30, 2018 Risk free interest rate 1.46-2.61% Expected term (years) 2-3 Expected volatility 120%-182% Expected dividends 0% The Plan allows the Company to grant incentive stock options, non-qualified stock options, stock appreciation right, or restricted stock. The incentive stock options are exercisable for up to ten years, at an option price per share not less than the fair market value on the date the option is granted. The incentive stock options are limited to persons who are regular full-time employees of the Company at the date of the grant of the option. Non-qualified options may be granted to any person, including, but not limited to, employees, independent agents, consultants and attorneys, who the Company’s Board believes have contributed, or will contribute, to the success of the Company. Non-qualified options may be issued at option prices of less than fair market value on the date of grant and may be exercisable for up to ten years from date of grant. The option vesting schedule for options granted is determined by the Board of Directors at the time of the grant. The Plan provides for accelerated vesting of unvested options if there is a change in control, as defined in the Plan.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	15. COMMITMENTS AND CONTINGENCIES Office leases The Company’s corporate offices are located at 70 North Main Street, Suite 105, Bountiful, Utah 84010. The Company occupies the leased space on a month to month basis at a rate of $850 per month. Future minimum lease payments under the operating leases for the facilities as of June 30, 2018, are $0. On May 15, 2018, the Company executed a 37-month lease agreement, which commenced on July 1, 2018 at 4360 Viewridge Avenue, Suite C, San Diego, California. The agreement calls for the Company to make payments of $4,057 in base rent per month through July 31, 2021 subject to an annual 3% rent escalation. The Company has prepaid the rent for the month ending July 31, 2018. Future minimum lease payments under the operating leases for the facilities as of June 30, 2018, are as follows: Fiscal year ending September 30, 2018 $8,114 Fiscal year ending September 30, 2019 $49,049 Fiscal year ending September 30, 2020 $50,521 Fiscal year ending September 30, 2021 $43,170 Contracts and awards The Company was awarded a $900,000 contract from Bethel-Webcor JV. Under the contract terms we will install a turn-key advanced microgrid system at the U.S. Marine Corps Base Camp Pendleton. The contract is in direct support of the United States Department of Navy's communication information system (CIS) operations complex at the U.S. Marine Corps Base Camp Pendleton that was recently awarded to the Joint-Venture. The Company begin on-site work for this project in February of 2018. Asset Purchase - Pioneer Customer Electrical Products Corp. On May 2, 2018, CleanSpark, Inc. and Pioneer Custom Electric Products Corp., a Nevada corporation and wholly-owned subsidiary of CleanSpark, Inc. (together, the “Company”), entered into an Asset Purchase Agreement (the “Purchase Agreement”) with Pioneer Custom Electric Products Corp., a Delaware corporation (the “Seller”). On June 29, 2018 the Company extended the closing date of the transaction to July 31, 2018 and subsequently extended the closing to be on or earlier than December 31, 2018. The amendments were executed as the seller was unable to meet all closeting conditions as of June 30, 2018. The transaction has not yet closed, the closing of the transactions contemplated by the Purchase Agreement is currently expected to occur on October 31, 2018 (the “Closing Date”). On the Closing Date, pursuant to the Purchase Agreement, the Company will acquire all the assets (the “Assets”) and assume certain liabilities (the “Assumed Liabilities”) related to Seller and its line of business. The Assets the Company purchased from Seller include: All accounts receivable held by the Seller at Closing, less appropriate allowance for doubtful accounts; All trade accounts payable and accrued liabilities held by the Company at Closing; All inventory held by the Seller at Closing; Small tools; Furniture and fixtures; and Fee-Free license agreement for use of the Seller’s brand name; and All purchase orders, customer contracts, and client list(s). We agreed to assume the Assumed Liabilities under the Purchase Agreement, including, among others, all trade accounts of the Seller that remain unpaid as of the Closing Date, all liabilities under the assumed contracts, and all liabilities associated with the Assets post-Closing. The Company intends to strategically use the assets to increase its impact in the Microgrid market. In exchange for the Assets, the Seller shall receive the following consideration on the Closing Date: an 18-month promissory note in the principal amount equal to the net carrying value of the current assets and liabilities of the business at the Closing; an equipment lease agreement, which shall provide for the lease of the equipment from Seller to the Company; 7,000,000 shares of Purchaser Common Stock based on an agreed upon value of $0.80 per share, for a total agreed upon value of $5,600,000; a five-year warrant to purchase 1,000,000 shares of the Company’s Common Stock at an exercise price of $1.60 per share; and a five-year warrant to purchase 1,000,000 shares of the Company’s Common Stock at an exercise price of $2.00 per share. The Purchase Agreement contains customary representations, warranties and covenants.

MAJOR CUSTOMERS AND VENDORS

MAJOR CUSTOMERS AND VENDORS	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
MAJOR CUSTOMER	16. MAJOR CUSTOMERS AND VENDORS For the nine months ended June 30, 2018 and 2017, the Company had the following customers that represented more than 10% of sales. June 30, 2018 June 30, 2017 Daoust 14.7% — Bethel-Webcor JV-1 68.8% 11.8% Jacobs/ HDR a joint venture — 15.2% Macerich — 21.4% Firenze — 23.4% For the nine months ended June 30, 2018 and 2017, the Company had the following suppliers that represented more than 10% of direct material costs. June 30, 2018 June 30, 2017 CED Greentech 14.0% 45.7% Rexel USA, Inc. 28.4% — ESS, Inc. 27.4% — Baker Electric Inc. 10.3% — Simpliphi Power 1.9% 12.3%

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jun. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	17. SUBSEQUENT EVENTS Loans from related parties On July 5, 2018, the Company executed a 15% promissory note with a face value of $20,030 with Zachary Bradford, its President and Chief Financial Officer. Under the terms of the promissory note the Company received $20,030 and agreed to repay the note on demand. On August 8, 2018, the Company executed a 15% promissory note with a face value of $45,000 with Zachary Bradford, its President and Chief Financial Officer. Under the terms of the promissory note the Company received $45,000 and agreed to repay the note on demand. On July 9, 2018, the Company executed a 15% promissory note with a face value of $16,000 with Larry McNeill, a Director of the Company. Under the terms of the promissory note the Company received $16,000 and agreed to repay the note on demand. Convertible note CleanSpark, Inc. (the “Company” ), entered into a Securities Purchase Agreement (“Securities Purchase Agreement”) dated July 2, 2018 with Auctus Fund, LLC (the “Purchaser”), which was later amended on July 6, 2018, which required standard closing events such as funding which were fulfilled on July 11, 2018, pursuant to which the Company issued to the Purchaser a Convertible Promissory Note (the “Note”) in the aggregate principal amount of $550,000. The Purchaser paid $225,000 less $26,000 in legal and due diligence fees on the Note. The Note has a maturity date of six months for each tranche funded and the Company has agreed to pay interest on the unpaid principal balance of the Note at the rate of twelve percent (12%) per annum from the date on which the Note is issued (the “Issue Date”) until the same becomes due and payable, whether at maturity or upon acceleration or by prepayment or otherwise. The Company has the right to prepay the Note, provided it makes a payment to the Purchaser as set forth in the Note within 180 days of its Issue Date. In connection with the issuance of the Note, the Company issued to the Purchaser, as a commitment fee, 137,500 shares of its common stock (the “Returnable Shares”) as well as 150,000 shares of its common stock (the “Non-Returnable Shares”), as further provided in the Note. The Returnable Shares shall be returned to the Company’s treasury if the Note is fully repaid and satisfied prior to the date, which is one hundred eighty (180) days following the Issue Date, subject further to the terms and conditions of the Note. The Note is convertible at any date after the issuance date at the noteholder’s option into shares of our common stock at a variable conversion price of 70% of the lowest closing market price of our common stock during the previous 20 days to the date of the notice of conversion, subject to adjustment in the case of default. The Note contains certain covenants, such as restrictions on: (i) distributions on capital stock, (ii) stock repurchases, (iii) certain loans, (iii) sales and the transfer of assets, and (iv) participation in 3(a)(10) transactions. The Note also contains certain anti-dilution provisions that apply in connection with any stock split, stock dividend, stock combination, recapitalization or similar transactions. In addition, subject to limited exceptions, the Purchaser will not have the right to convert any portion of the Note if the Purchaser, together with its affiliates, would beneficially own in excess of 4.99% of the number of shares of the Company’s Common Stock outstanding immediately after giving effect to its conversion. Note payable On August 1, 2018, we entered into a 10% promissory note with a face value of $130,625 pursuant to which we received $125,000, the note also included an original issue discount of 4.5% ($5,625). The Company also issued 25,000 5-year warrants exercisable at $0.80 in connection with purchase of the promissory note. The proceeds of the note which were used to settle in full a note issued on February 27, 2018. Under the terms of the promissory note the Company agreed to make monthly interest only payments and repay the note principal on November 30, 2018.

SUMMARY OF SIGNIFICANT POLICI23

SUMMARY OF SIGNIFICANT POLICIES (Details)	9 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of CleanSpark, Inc., and its wholly owned operating subsidiaries, CleanSpark, LLC, and CleanSpark, II, LLC. All material intercompany transactions have been eliminated upon consolidation of these entities. Use of estimates The preparation of consolidated financial statements in conformity with 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, disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include estimates used to review the Company’s goodwill, impairments and estimations of long-lived assets, revenue recognition on percentage of completion type contracts, allowances for uncollectible accounts, inventory valuation, and the valuations of non-cash capital stock issuances. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.
Cash and cash equivalents	Cash and cash equivalents
Revenue recognition	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 nine months ended June 30, 2018 and 2017, the Company reported revenues of $466,931 and $388,541, respectively. Revenues and related costs on construction contracts are recognized using the “percentage of completion method” of accounting in accordance with ASC 605-35, Accounting for Performance of Construction-Type and Certain Production Type Contracts (“ASC 605-35”). Under this method, contract revenues and related expenses are recognized over the performance period of the contract in direct proportion to the costs incurred as a percentage of total estimated costs for the entirety of the contract. Costs include direct material, direct labor, subcontract labor and any allocable indirect costs. All un-allocable indirect costs and corporate general and administrative costs are charged to the periods as incurred. However, in the event a loss on a contract is foreseen, the Company will recognize the loss as it is determined. Revisions in cost and profit estimates during the course of the contract are reflected in the accounting period in which the facts, which require the revision, become known. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions, and estimated profitability, including those arising from contract penalty provisions, and final contract settlements may result in revisions to costs and income and are recognized in the period in which the revisions are determined. The Asset, “Costs in excess of billings”, represents revenues recognized in excess of amounts billed on contracts in progress. The Liability, “Billings in excess of costs”, represents billings in excess of revenues recognized on contracts in progress. At June 30, 2018 and September 30, 2017, the costs in excess of billings balance were $0 and $0, and the billings in excess of costs balance were $0 and $0, respectively. Accounts receivables are recorded on contracts for amounts currently due based upon progress billings, as well as retention, which are collectible upon completion of the contracts. Accounts payable to material suppliers and subcontractors are recorded for amounts currently due based upon work completed or materials received, as are retention due subcontractors, which are payable upon completion of the contract. General and administrative expenses are charged to operations as incurred and are not allocated to contract costs. Retention receivable is the amount withheld by a customer until a contract is completed. Retention receivables of $0 and $0 were included in the balance of trade accounts receivable as of June 30, 2018 and September 30, 2017, respectively.
Long-lived Assets	Long-lived Assets
Stock-based compensation	Stock-based compensation Compensation-Stock Compensation,
Income taxes	Income taxes Income Taxes
Non-Employee Stock Based Compensation	Non-Employee Stock Based Compensation
Earnings (loss) per share	Earnings (loss) per share Earnings Per Share,
Reclassifications	Reclassifications
Warranty Liability	Warranty Liability
Segment Reporting	Segment Reporting – Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the chief operating decision maker, or decision-making group, in deciding the method to allocate resources and assess performance. The Company currently has one reportable segment for financial reporting purposes, which represents the Company's core business.
Recently Issued Accounting Pronouncements	Recently issued accounting pronouncements Revenue from Contracts with Customers In July 2015, the FASB made a decision to defer the effective date of the new standard for one year and permit early adoption as of the original effective date. The new standard will be effective for the Company as of October 1, 2018. The Company is currently evaluating the impact of the adoption of this standard on its revenue recognition policy.
Accounts Receivable	Accounts Receivable
Concentration Risk	Concentration Risk At times throughout the year, the Company may maintain cash balances in certain bank accounts in excess of FDIC limits. As of June 30, 2018, the cash balance in excess of the FDIC limits was $0. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk in these accounts. The Company had certain customers whose revenue individually represented 10% or more of the Company’s total revenue. (see Note 16 for details).
Indefinite Lived Intangibles and Goodwill Assets	Indefinite Lived Intangibles and Goodwill Assets The Company tests for indefinite lived intangibles and goodwill impairment in the fourth quarter of each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. In accordance with its policies, the Company performed a qualitative assessment of indefinite lived intangibles and goodwill at September 30, 2017 and determined there was no impairment of indefinite lived intangibles and goodwill.
Software Development Costs	Software Development Costs Commencing upon a product's release, capitalized software development costs are amortized to "Cost of revenues—software amortization " based on the ratio of current revenues to total projected revenues for the specific product, generally resulting in an amortization period of seven years for our current product offerings. In accordance with ASC 985-35 in recognition of the uncertainties involved in estimating future revenue, amortization will never be less than straight-line amortization of the products remaining estimated economic life. We evaluate the future recoverability of capitalized software development costs on a quarterly basis. For products that have been released in prior periods, the primary evaluation criterion is the actual performance of the software platform to which the costs relate. For products that are scheduled to be released in future periods, recoverability is evaluated based on the expected performance of the specific products to which the costs relate. Criteria used to evaluate expected product performance include: historical performance of comparable products developed with comparable technology; market performance of comparable software; orders for the product prior to its release; pending contracts and general market conditions. Significant management judgments and estimates are utilized in assessing the recoverability of capitalized costs. In evaluating the recoverability of capitalized costs, the assessment of expected product performance utilizes forecasted sales amounts and estimates of additional costs to be incurred. If revised forecasted or actual product sales are less than the originally forecasted amounts utilized in the initial recoverability analysis, the net realizable value may be lower than originally estimated in any given quarter, which could result in an impairment charge. Material differences may result in the amount and timing of expenses for any period if matters resolve in a manner that is inconsistent with management's expectations. If an impairment occurs the reduced amount of the capitalized software costs that have been written down to the net realizable value at the close of each annual fiscal period will be considered the cost for subsequent accounting purposes.

PREPAID EXPENSES (Tables)

PREPAID EXPENSES (Tables)	9 Months Ended
	Jun. 30, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses	June 30, 2018 September 30, 2017 Prepaid compensation $ — $ 5,241 Prepaid professional fees 2,500 2,500 Prepaid rent 4,057 — Prepaid dues and subscriptions 9,602 4,696 Prepaid insurance and bonds 36,094 17,119 Total prepaid expenses $ 52,253 $ 29,556

CAPITALIZED SOFTWARE (Tables)

CAPITALIZED SOFTWARE (Tables)	9 Months Ended
	Jun. 30, 2018
Fair Value Disclosures [Abstract]
Capitalized Software	June 30, 2018 September 30, 2017 mVSO software $ 4,309,083 $ 4,663,513 MPulse software 5,709,906 5,923,197 Less: accumulated amortization (1,030,823 ) (877,266) Capitalized Software, Net $ 8,988,166 $ 9,709,444

INTANGIBLE AND OTHER ASSETS (Ta

INTANGIBLE AND OTHER ASSETS (Tables)	9 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	June 30, 2018 September 30, 2017 Patents $ 95,437 $ 89,473 Websites 14,532 14,532 Brand and Client lists 2,497,472 2,497,472 Trademarks 5,928 5,928 Engineering trade secrets 4,020,269 4,020,269 Software 26,990 26,990 Less: accumulated amortization (1,343,293 ) (750,978) Intangible assets, net $ 5,317,335 $ 5,903,686

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	9 Months Ended
	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets	June 30, 2018 September 30, 2017 Machinery and equipment $ 135,262 $ 133,061 Furniture and fixtures 86,389 74,393 Total 221,651 207,454 Less: accumulated depreciation (122,403 ) (82,013) Fixed assets, net $ 99,248 $ 125,441

LOANS (Tables)

LOANS (Tables)	9 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Long Term Notes Payable	June 30, 2018 September 30, 2017 Long-term notes payable consists of the following: Promissory notes 300,000 150,000 Total $ 300,000 $ 150,000
Current Notes Payable	June 30, 2018 September 30, 2017 Current notes payable consists of the following: Promissory notes 373,212 — Installment loans (insurance) 20,515 7,712 Unamortized Debt discount (100,984 ) — Unamortized Original issue discount (7,529 ) — Total, net of unamortized discount $ 285,214 $ 7,712

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Convertible Notes Payable	Convertible Notes Payable at consists of the following: June 30, September 30, 2018 2017 On March 23, 2017, we entered into a convertible promissory note pursuant to which we borrowed $200,000, less debit issuance costs of 15,750. The note carries an original issue discount of 10% ($20,000). Interest under the convertible promissory note is 12% per annum, and the principal and all accrued but unpaid interest is due on September 23, 2018. The note is convertible at any date after the issuance date at the noteholder’s option into shares of our common stock at a variable conversion price. The Conversion price equals the lesser of (1) 70% multiplied by the lowest "Trading Price" during the previous 20 Trading Day period ending on the latest complete Trading Day prior to the date of this Note and (2) 70% multiplied by the lowest "Trading Price" for the Common Stock during the 20 Trading Day period ending on the latest complete Trading Day prior to the Conversion Date. The "Trading Price" as defined by the agreement is the lesser of: (a) the lowest trade price on the OTC Pink, OTCQB, or applicable trading market (the “OTC Market”) as reported by a reliable reporting service (“Reporting Service”) designated by the Holder and (b) the lowest closing bid price on the OTC Market as reported by a Reporting Service designated by the Holder. The aggregate original issued issue discount, beneficial conversion feature and debt issuance costs have been accreted and charged to interest expenses as a financing expense in the amount of $120,999 and $0 during the nine months ended June 30, 2018 and 2017, respectively. 200,000 — Original issue discount 20,000 — Unamortized debt issuance costs (7,088 ) Unamortized Original issue discount (9,000 ) Unamortized debt discount (82,913 ) — Total, net of unamortized discount $ 120,999 $ —

FAIR VALUE OF FINANCIAL INSTR30

FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE LIABILITIES (Tables)	9 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Derivative Liability to Convertible Notes	Amount Balance September 30, 2017 $ — Debt discount originated from derivative liabilities 208,902 Initial loss recorded 265,009 Fair value of derivative liability at issuance reclassified from additional paid in capital 12,537,117 Adjustment to derivative liability due to debt settlement — Change in fair market value of derivative liabilities 4,693,000 Balance June 30, 2018 $ 17,704,028

STOCK WARRANTS (Tables)

STOCK WARRANTS (Tables)	9 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Schedule of Warrant Summary	Number of Shares Weighted Average Exercise Price Balance, September 30, 2016 13,112,100 $ 0.59 Warrants granted and assumed — $ — Warrants expired — — Warrants canceled — — Warrants exercised (4,500,000 ) 0.083 Balance, September 30, 2017 8,612,100 $ 0.85 Warrants granted and assumed 216,600 $ 0.80 Warrants expired — — Warrants canceled — — Warrants exercised (684,401 ) 0.29 Balance, June 30, 2018 8,144,299 $ 0.90

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	9 Months Ended
	Jun. 30, 2018
Other Liabilities Disclosure [Abstract]
Stock Options	Number of Shares Weighted Average Exercise Price Balance, September 30, 2016 — — Options granted and assumed 6,902 $ 3.45 Options expired — — Options canceled — — Options exercised — — Balance, September 30, 2017 6,902 $ 3.45 Options granted and assumed 290,435 $ 1.01 Options expired — — Options canceled — — Options exercised — — Balance, June 30, 2018 297,337 $ 1.06

MAJOR CUSTOMERS AND VENDORS (Ta

MAJOR CUSTOMERS AND VENDORS (Tables)	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Major Customers	June 30, 2018 June 30, 2017 Daoust 14.7% — Bethel-Webcor JV-1 68.8% 11.8% Jacobs/ HDR a joint venture — 15.2% Macerich — 21.4% Firenze — 23.4%
Major Suppliers	June 30, 2018 June 30, 2017 CED Greentech 14.0% 45.7% Rexel USA, Inc. 28.4% — ESS, Inc. 27.4% — Baker Electric Inc. 10.3% — Simpliphi Power 1.9% 12.3%

ORGANIZATION AND LINE OF BUSI34

ORGANIZATION AND LINE OF BUSINESS (Details Narrative)	Jul. 01, 2016USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Assumed Liabilities	$ 200,000

BASIS OF PRESENTATION AND GOI35

BASIS OF PRESENTATION AND GOING CONCERN (Details Narrative) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated earnings (deficit)	$ (28,472,653)	$ (19,933,366)

SUMMARY OF SIGNIFICANT POLICI36

SUMMARY OF SIGNIFICANT POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017	Jun. 09, 2017	Sep. 30, 2016
Accounting Policies [Abstract]
Cash	$ 17,481		$ 17,481		$ 57,128
Revenues	328,586	$ 103,908	466,931	$ 388,541
Concentration Risk	$ 0		$ 0
Options Issued	47,337		47,337		6,902		6,902
Exercise Price Minimum						$ 1.57
Exercise price per share maximum						$ 3.45
Impairment Expense			$ 0	$ 0
Cost in excess of billings balance	$ 0		0		$ 0
Billings in excess of Cost	0		0		0
Allowance for Doubtful Accounts	$ 4,500		4,500		0
Warranty Costs and Associated Liabilities			0		0
Accumulated Depreciation					4,020,269
Accumulated Depreciation, Net of					$ 333,139
Amortization Expense			132,892
Depreciation Expense			$ 797,290

PREPAID EXPENSES - (Details)

PREPAID EXPENSES - (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Prepaid Expenses - Schedule Of Fixed Assets Details
Prepaid Compensation		$ 5,241
Prepaid Professional Fees	2,500	2,500
Prepaid rents	4,057
Prepaid Dues and Subscriptions	9,602	4,696
Prepaid Insurance and Bonds	36,094	17,119
Total prepaid expenses	$ 52,253	$ 29,556

CAPITALIZED SOFTWARE (Details)

CAPITALIZED SOFTWARE (Details) - USD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2018	Sep. 30, 2017
Fair Value Disclosures [Abstract]
mVSO software	$ 4,309,083	$ 4,663,513
MPulse software	5,709,906	5,923,197
Less: Accumulated Amortization	(1,030,823)	(877,266)
Intangible Assets Net	$ 8,988,166	$ 9,709,444

CAPITALIZED SOFTWARE (Details N

CAPITALIZED SOFTWARE (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Product Development Expense	$ 1,030,823	$ 797,290
Capitalized in Software Development	309,545
Capitalized Stock Compensation Cost	$ 38,927

INTANGIBLE AND OTHER ASSETS - S

INTANGIBLE AND OTHER ASSETS - Schedule of Intangible Assets (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Patents	$ 95,437	$ 89,473
Websites	14,532	14,532
Brand and Client List	2,497,472	2,497,472
Trademarks	5,928	5,928
Engineering trade secrets	4,020,269	4,020,269
Software	26,990	26,990
Less: accumulated depreciation	(1,343,293)	(750,978)
Intangible Assets, Net	$ 5,317,335	$ 5,903,686

INTANGIBLE AND OTHER ASSETS (De

INTANGIBLE AND OTHER ASSETS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Accounting Policies [Abstract]
Amortization Expense	$ 592,315	$ 408,823

FIXED ASSETS - Schedule of Prop

FIXED ASSETS - Schedule of Property Pant and Equipment (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Machinery and equipment	$ 135,262	$ 133,061
Furniture and fixtures	86,389	74,393
Total	221,651	207,454
Less: accumulated depreciation	122,403	82,013
Fixed assets, net of accumulated depreciation	$ 99,248	$ 125,441

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Accounting Policies [Abstract]
Depreciation Expense	$ 40,390	$ 76,838
Additional Depreciation Expense		$ 1,019,910

LOANS LONG TERM (Policies)

LOANS LONG TERM (Policies) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Debt Disclosure [Abstract]
Promissory Notes	$ 300,000	$ 150,000
Total	$ 300,000	$ 150,000

LOANS CURRENT (Details)

LOANS CURRENT (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Debt Disclosure [Abstract]
Prommisory Notes	$ 373,212
Installment Loans	20,515	$ 7,712
Unamortized Debt Discount	100,984
Unamortized Original Issue Discount	(7,529)
Total Net Of Unamortized Discount	$ 285,214	$ 7,712

LOANS (Details Narrative)

LOANS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 15, 2018	May 22, 2018	Feb. 28, 2018	Feb. 27, 2018	Feb. 03, 2018	Jan. 12, 2018	Dec. 05, 2017	Nov. 20, 2017	Nov. 11, 2017	Oct. 06, 2017	Sep. 05, 2017
Face Value of note			$ 116,600	$ 24,500	$ 125,000	$ 9,308	$ 25,781	$ 18,400	$ 50,000	$ 80,000	$ 100,000	$ 45,000	$ 150,000
Cash received			110,000	$ 24,500	7,000	$ 9,308	$ 25,781	$ 18,400	$ 50,000	$ 80,000	$ 100,000	$ 45,000	$ 150,000
Original Issue Discount			6,600
Principal and Interest Payments					$ 2,500
Warrants Issued			$ 116,600
Warrant Exercise Price			$ .80
Loans Payable 1
Promissory Note interest rate	9.00%
Term of repayment	24 months
Owed in principal	$ 150,000
Accrued Interest	$ 1,110
Shares used to secure note	150,000
Interest Expense	$ 10,097
Loans Payable 4
Promissory Note interest rate	10.00%
Term of repayment	24 months
Owed in principal	$ 100,000
Accrued Interest	$ 822
Shares used to secure note	100,000
Interest Expense	$ 6,411
Loans Payable 5
Promissory Note interest rate	9.00%
Term of repayment	24 months
Owed in principal	$ 50,000
Accrued Interest	$ 370
Shares used to secure note	50,000
Interest Expense	$ 2,552
Loans Payable 2
Promissory Note interest rate	5830.00%
Term of repayment	12 months
Owed in principal	$ 15,000
Accrued Interest	0
Interest Expense	$ 12,375
Loans Payable 3
Promissory Note interest rate	10.00%
Term of repayment	12 months
Owed in principal	$ 80,000
Accrued Interest	658
Interest Expense	$ 4,866
Loans Payable 6
Promissory Note interest rate	5850.00%
Term of repayment	12 months
Owed in principal	$ 10,733
Accrued Interest	0
Interest Expense	$ 3,680
Loans Payable 7
Promissory Note interest rate	6.10%
Term of repayment	10 months
Owed in principal	$ 15,073
Accrued Interest	0
Interest Expense	$ 0
Loans Payable 8
Promissory Note interest rate	6.10%
Term of repayment	10 months
Owed in principal	$ 5,442
Accrued Interest	0
Interest Expense	$ 0
Loans Payable 9
Promissory Note interest rate	10.00%
Owed in principal	$ 126,367
Accrued Interest	1,051
Interest Expense	4,379
Financing Expense	$ 5,530	$ 0
Loans Payable 10
Promissory Note interest rate	51.00%
Term of repayment	12 months
Owed in principal	$ 24,500
Accrued Interest	0
Interest Expense	$ 0
Loans Payable 11
Promissory Note interest rate	10.00%
Owed in principal	$ 116,600
Accrued Interest	479
Interest Expense	479
Financing Expense	9,016	$ 0
Value of Warrants Issued	$ 110,000

CONVERTIBLE NOTES PAYABLE - Con

CONVERTIBLE NOTES PAYABLE - Convertible Note Payable(Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Debt Disclosure [Abstract]
Convertible Note payable	$ 200,000
Original Issue Discount	20,000
Unamortized debt issuance cost	15,750
Unamortized Original issue discount	(9,000)
Unamortized debt discount	(82,913)
Total Net of unamortized discount	$ 120,999

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Debt Disclosure [Abstract]
Convertible Note payable	$ 200,000
Unamortized debt issuance cost	$ 15,750
Original Issue Discount	10.00%
Interest Amount	$ 20,000
Interest Rate Per Annum	12.00%
Debt Discount Recorded	$ 98,902
Derivative Liability Recognized	251,488
Initial Loss	152,586
Aggregate Original Issue Discount	$ 120,999	$ 0

FAIR VALUE OF FINANCIAL INSTR49

FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE LIABILITIES - Derivative Financial Instruments (Details)	9 Months Ended
	Jun. 30, 2018USD ($)
Amount
Embedded Conversion Derivative Liability	$ 581,663
Warrant and Option Derivative Liabilities	17,122,365
Total	17,704,028
Level 1
Embedded Conversion Derivative Liability
Warrant and Option Derivative Liabilities
Total
Level 2
Embedded Conversion Derivative Liability
Warrant and Option Derivative Liabilities
Total
Level 3
Embedded Conversion Derivative Liability	581,663
Warrant and Option Derivative Liabilities	17,122,365
Total	$ 17,704,028

FAIR VALUE OF FINANCIAL INSTR50

FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE LIABILITIES - Fair Value Assumptions (Details)	9 Months Ended
	Jun. 30, 2018USD ($)
Debt Disclosure [Abstract]
Risk Free Interest Rate Min	1.92%
Risk Free Interest Rate Max	2.81%
Exptected Term in years Min	2 months 21 days
Expected Term Max	6 years 11 months 20 days
Expected Volatility Min	14459.00%
Expected Volatility Max	21409.00%
Expected Dividends	$ 0

FAIR VALUE OF FINANCIAL INSTR51

FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE LIABILITIES - Derivative Liabilities (Details)	Jun. 30, 2018USD ($)
Debt Disclosure [Abstract]
Debt Discount from derivative liabilities	$ 208,902
Initial Loss Recorded	265,009
Fair value of derivative liability at issuance	12,537,117
Adjustment to derivative liability
Change in fair market value	4,693,000
Closing Balance	$ 17,704,028

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Professional fees per year minimum	$ 90,000
Professional fees per year maximum	172,500
Employment Agreement costs minimum per year	90,000
Employment Agreement costs maximum per year	$ 172,500
Consulting Agmt
Bonus on Revenue	50.00%
Employment Agreement costs maximum per year	$ 15,000
Medical Insurance Stripend	1,000
Paid earnings	146,323	$ 145,157
Defered as Accrued Compensation	121,132
Deferred Compensation Owed	$ 121,132
Consulting Agmt 2
Bonus on Revenue	50.00%
Employment Agreement costs maximum per year	$ 15,000
Medical Insurance Stripend	1,000
Paid earnings	146,323	145,157
Defered as Accrued Compensation	116,448
Deferred Compensation Owed	$ 116,448
Consulting Agmt 3
Date of Agreement	Jul. 1, 2016
Term of Agreement	1 year
Professional fees per year minimum	$ 117,000
Professional fees per year maximum	$ 117,000
Bonus on Revenue	50.00%
Medical Insurance Stripend	$ 500
Paid earnings	91,573	$ 89,794
Defered as Accrued Compensation	9,760
Deferred Compensation Owed	$ 17,591
Promissory Note 6
Date of Agreement	Feb. 9, 2018
Promissory Note, Value	$ 10,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 10,000
Interest Owed	$ 579
Promissory Note 7
Date of Agreement	Feb. 14, 2018
Promissory Note, Value	$ 20,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 20,000
Interest Owed	$ 1,118
Promissory Note
Date of Agreement	Aug. 13, 2017
Term of Agreement	12 months
Promissory Note, Value	$ 80,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 13,333
Interest Owed	$ 0
Promissory Note 2
Date of Agreement	Jan. 29, 2018
Promissory Note, Value	$ 30,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 30,000
Interest Owed	$ 1,874
Promissory Note 8
Date of Agreement	Feb. 9, 2018
Promissory Note, Value	$ 30,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 30,000
Interest Owed	$ 1,738
Promissory Note 3
Date of Agreement	Jan. 11, 2018
Promissory Note, Value	$ 9,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 9,000
Interest Owed	$ 629
Promissory Note Four
Date of Agreement	Jan. 16, 2018
Promissory Note, Value	$ 7,100
Prommisory Note, interest rate	15.00%
Principal Owed	$ 7,100
Interest Owed	$ 481
Promissory Note Five
Date of Agreement	May 8, 2018
Promissory Note, Value	$ 10,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 100,000
Interest Owed	$ 218
Promissory Note 9
Date of Agreement	Jan. 19, 2018
Promissory Note, Value	$ 8,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 8,000
Interest Owed	$ 533
Promissory Note 10
Date of Agreement	Feb. 23, 2018
Promissory Note, Value	$ 5,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 5,000
Interest Owed	$ 261
Promissory Note 11
Date of Agreement	Mar. 19, 2018
Promissory Note, Value	$ 25,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 25,000
Interest Owed	$ 1,058
Promissory Note 12
Date of Agreement	May 7, 2018
Promissory Note, Value	$ 1,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 1,000
Interest Owed	$ 222
Promissory Note 13
Date of Agreement	May 15, 2018
Promissory Note, Value	$ 10,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 10,000
Interest Owed	$ 189
Promissory Note 14
Date of Agreement	Jun. 8, 2018
Promissory Note, Value	$ 26,030
Prommisory Note, interest rate	15.00%
Principal Owed	$ 26,030
Interest Owed	$ 235
Promissory Note 15
Date of Agreement	Jun. 11, 2018
Promissory Note, Value	$ 2,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 2,000
Interest Owed	$ 16
Promissory Note 16
Date of Agreement	Jun. 13, 2018
Promissory Note, Value	$ 2,530
Prommisory Note, interest rate	15.00%
Principal Owed	$ 2,530
Interest Owed	$ 18
Promissory Note 17
Date of Agreement	Jun. 29, 2018
Promissory Note, Value	$ 15,000
Prommisory Note, interest rate	15.00%
Principal Owed	$ 15,000
Interest Owed	$ 6

STOCKHOLDERS EQUITY (DEFICIT) (

STOCKHOLDERS EQUITY (DEFICIT) (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2018	Sep. 30, 2014	Jun. 15, 2018	Sep. 30, 2017
Common Stock, Shares authorized	100,000,000			100,000,000
Common Stock, par value	$ 0.001			$ 0.001
Preferred Stock, Shares authorized	10,000,000			10,000,000
Preferred Stock, par value	$ 0.001			$ 0.001
Common Stock, shares issued	34,919,362			33,409,471
Preferred Stock, Shares issued	1,000,000			1,000,000
Series A Preferred Stock, Shares	1,000,000
Series A Preferred Stock, Par Value	$ 0.001
Shares issued for direct investment	314,875
Shares issued for direct investment, value	$ 251,900	$ 200,000
Number of investors in private placement	1600.00%
Purchase Price per share issued for Direct Investment	$ 0.80
Warrant, exercise price			$ .80
Dividend Rate	2.00%
Liquidation Preference Per Share	$ 0.02
Date of Certificate of Amendment	Apr. 15, 2015
Voting rates for shareholders	45
Returnable Shares issued as commitment fee	137,500
Non Returnable Shares issued	100,000
Date of Ammendment to Agreement	Jun. 29, 2018
Fair Value of Returnable Shares	$ 218,625

STOCK WARRANTS - Schedule of Wa

STOCK WARRANTS - Schedule of Warrant Summary (Details) - $ / shares	9 Months Ended	12 Months Ended
	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Accounting Policies [Abstract]
Beginning Balance, number of shares	8,612,100	8,612,100	13,122,100
Beginning Balance, weighted average exercise price	$ 0.85	$ .59
Warrants Granted and Assumed, number of shares		216,600
Warrants Granted and Assumed, weighted average exercise price		$ .80
Warrants exercised, number of shares	0.363	684,401	(4,500,000)
Warrants exercised, weighted average exercise price		$ .29	$ .083
Ending Balance, number of shares	8,144,299	8,612,100	8,612,100
Ending Balance, weighted average exercise price	$ .90	$ 0.85	$ .59

STOCK WARRANTS (Details Narrati

STOCK WARRANTS (Details Narrative) - USD ($)	Jan. 01, 2018	Jun. 30, 2018	Jun. 15, 2018	May 10, 2018	Feb. 08, 2018	Jan. 29, 2018	Jan. 19, 2018	Dec. 13, 2017
Warrants Exercisable		8,144,299
Warrants requiring cash investment		$ 4,500,000
Warrants containing cashless provisions		3,644,299
Warrant price per share		$ 1.5
Term of Warrant	5 years
Risk free interest rate	201.00%
Dividend Yield	0.00%
Volatility	158.00%
Intrinsic Value of outstanding warrants		$ 10,998,676
Weighted Average remaining term of warrants		4 years 6 months 9 days
Investor 1
Investor exercised warrant to purchase								27,548
par value of stock								0.10%
Purchase Price per share								$ 0.363
Company received								$ 10,000
Investor 2
Warrant price per share	$ .80
Company Issued Shares of Common Stock	100,000
Warrants issued, value	$ 234,095
Investor 3
Investor exercised warrant to purchase							180,000
par value of stock							0.10%
Purchase Price per share							$ .083
Company received							$ 14,940
Investor 4
Investor exercised warrant to purchase							15,000
par value of stock							0.10%
Purchase Price per share							$ .363
Company received							$ 5,445
Investor 5
Investor exercised warrant to purchase						4,500
par value of stock						0.10%
Purchase Price per share						$ .363
Company received						$ 1,634
Investor 6
Investor exercised warrant to purchase							15,000
par value of stock							0.10%
Purchase Price per share							$ .363
Company received							$ 5,445
Investor 7
Investor exercised warrant to purchase					456,000
par value of stock					0.10%
Purchase Price per share					$ .367
Company Issued Shares of Common Stock					387,475
Investor 8
Investor exercised warrant to purchase				1,353
par value of stock				0.10%
Purchase Price per share				$ 1.5
Company received				$ 2,030
Investor 9
Investor exercised warrant to purchase			116,600
par value of stock			80.00%

STOCK OPTIONS - Schedule of Opt

STOCK OPTIONS - Schedule of Option Summary (Details) - $ / shares	9 Months Ended	12 Months Ended
	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Other Liabilities Disclosure [Abstract]
Beginning Balance, number of shares	47,337	6,902	6,902
Beginning Balance, weighted average exercise price	$ 1.06	$ 3.45
Options Granted and Assumed, number of shares	290,435	6,902	6,902
Options Granted and Assumed, weighted average exercise price	$ 1.01
Ending Balance, number of shares	47,337	6,902	6,902
Ending Balance, weighted average exercise price	$ 1.06	$ 3.45

STOCK WARRANTS - Schedule of Fa

STOCK WARRANTS - Schedule of Fair Value Assumptions (Details)	3 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Risk Free Interest Rate Minimum	1.46%
Risk Free Interest Rate Maximum	2.61%
Expected Term Years Minimum	2 years
Expected Term Years Maximum	3 years
Expected Volatility Minimum	120.00%
Expected Volatility Maximum	182.00%
Expected Dividends	0.00%

STOCK OPTIONS (Details Narrativ

STOCK OPTIONS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2018	Mar. 10, 2018
Other Liabilities Disclosure [Abstract]
Date of incetive plan	Jun. 19, 2017
Shares reserved for issuance	3,000,000
Options exercisable to purchase	124,049
Options Issued to purchase shares	40,435
Minimum Market Price	157.00%
Maximum Market Price	345.00%
Value of Shares	$ 75,001
Options Issued to Consultants		250,000
Vesting Period	12 months
Expiration of Options Period	24 months
Value of Options		$ 342,500
Expenses as Stock Compensation	$ 124,801
Prepaid Stock Compensation	105,096
Intrinsic Value	$ 533,313
Weighted average remaining term	1 year 9 months 9 days

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2018	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Future minimum lease payments	$ 8,114	$ 43,170	$ 50,521	$ 49,049
Contract from Bethel-Webcor	$ 900,000
Annual Rent Excalation	3.00%
Lease Agreements 2
Monthly Rent Expense Minimum	$ 4,057
Term of Agreement	37 months
Term of Agreement After Year One	1 month
Date of Agreement	May 15, 2018
Lease Agreements
Monthly Rent Expense	$ 850
Term of Agreement	1 year
Date of Lease Termination	Jan. 22, 2016

MAJOR CUSTOMER - Customers (Det

MAJOR CUSTOMER - Customers (Details)	Jun. 30, 2018	Jun. 30, 2017
Notes to Financial Statements
Bethel-Webcor	6880.00%	1180.00%
Jacobs/HDR a joint venture		1520.00%
Macerich		2140.00%
Firenze		2340.00%
Daust	1470.00%

MAJOR CUSTOMER - Suppliers (Det

MAJOR CUSTOMER - Suppliers (Details)	Jun. 30, 2018	Jun. 30, 2017
Notes to Financial Statements
CED Greentech	1400.00%	4570.00%
Rexel USA, Inc.	2840.00%
ESS, Inc.	2740.00%
Baker Electric Inc.	1030.00%
Simpliphi Power	190.00%	1230.00%

MAJOR CUSTOMER (Details Narrati

MAJOR CUSTOMER (Details Narrative)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Notes to Financial Statements
Customer Representation Percentage	1000.00%	1000.00%
Supplier Representaion Percentage	1000.00%	1000.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

Jan. 01, 2018

Jun. 30, 2018

Jun. 15, 2018

May 22, 2018

May 10, 2018

May 09, 2018

May 08, 2018

May 07, 2018

May 02, 2018

Feb. 28, 2018

Feb. 27, 2018

Feb. 03, 2018

Jan. 12, 2018

Dec. 05, 2017

Nov. 20, 2017

Nov. 11, 2017

Oct. 06, 2017

Sep. 05, 2017

Term of Warrant

5 years

Face Value of Note

$ 116,600

$ 24,500

$ 125,000

$ 9,308

$ 25,781

$ 18,400

$ 50,000

$ 80,000

$ 100,000

$ 45,000

$ 150,000

Promissory Note 1

Face Value of Note

$ 10,000

Cash received from Note

$ 10,000

Interest Rate

15.00%

Promissory Note 2

Face Value of Note

$ 20,000

Cash received from Note

$ 10,000

Interest Rate

15.00%

Promissory Note 3

exercise price of warrants

$ .80

Cash received from Note

$ 10,000

Interest Rate

0.10%

Shares of Company Purchased

12,500

Warrant

exercise price of warrants

$ 1.5

Cash received from Note

$ 2,030

Interest Rate

0.10%

Shares of Company Purchased

1,353

Asset Purchase Agreement

Shares of Purchaser Common Stock

7,000,000

Value per share

$ .80

Value of Shares Purchased

$ 5,600,000

Term of Warrant

5 years

Warrant to Purchase

$ 1,000,000

Exercise price per share

$ 2