CleanSpark (CLSK) 10-Q 14 Aug 19 2019 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jun. 30, 2019	Aug. 12, 2019
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2019
Current Fiscal Year End Date	--09-30
Entity File Number	000-53498
Entity Registrant Name	CLEANSPARK, INC.
Entity Central Index Key	0000827876
Entity Incorporation, State or Country Code	NV
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		45,807,964
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Current assets
Cash	$ 8,016,078	$ 412,777
Accounts receivable	784,140	34,141
Contract assets	4,282	52,439
Prepaid expense and other current assets	2,670,703	49,023
Total current assets	11,475,203	548,380
Fixed assets, net	82,662	86,731
Capitalized Software, net	8,389,407	8,786,226
Intangible assets, net	8,045,031	3,214,467
Goodwill	4,919,858	4,919,858
Total assets	32,912,161	17,555,662
Current liabilities
Accounts payable and accrued liabilities	553,745	131,724
Contract liabilities	428,042	0
Convertible notes, net of unamortized discounts		69,121
Due to related parties	57,167	308,373
Loans from related parties		382,790
Loans payable, net of unamortized discounts	334,935	457,579
Total current liabilities	1,373,889	1,349,587
Long- term liabilities
Convertible notes, net of unamortized discounts	1,507,292
Loans payable		150,000
Total liabilities	$ 2,881,181	$ 1,499,587
Stockholders' equity
Common stock; $0.001 par value; 100,000,000 shares authorized;	100,000,000	100,000,000
44,658,282 and 36,116,447 shares issued and outstanding as of June 30, 2019 and September 30, 2018, respectively	$ 44,658	$ 36,116
1,000,000 and 1,000,000 Series A shares issued and outstanding as of June 30, 2019 and September 30, 2018, respectively	1,000	1,000
0 and 0 Series B shares issued and outstanding as of June 30, 2019 and September 30, 2018, respectively
Additional paid-in capital	110,944,855	82,958,490
Accumulated earnings (deficit)	(80,959,533)	(66,939,531)
Total stockholders' equity	30,030,980	16,056,075
Total liabilities and stockholders' equity	$ 32,912,161	$ 17,555,662

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2019	Sep. 30, 2018
Statement of Financial Position [Abstract]
Common Stock, par value	$ .001	$ 0.001
Common Stock, Shares authorized	100,000,000	100,000,000
Common Stock, shares issued	44,658,282	36,116,447
Preferred Stock, par value	$ .001	$ 0.001
Preferred Stock, Shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued	1,000,000	1,000,000
Series A preferred stock issued and outstanding	1,000,000	1,000,000
Series B preferred stock issued and outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Statement [Abstract]
Revenues, net	$ 1,222,736	$ 328,586	$ 2,209,542	$ 466,931
Cost of revenues	1,006,144	288,400	1,821,488	372,145
Gross profit	216,592	40,186	388,054	94,786
Operating expenses
Professional fees	1,296,993	364,863	3,719,269	851,755
Payroll expenses	211,129	128,604	684,650	494,577
Product development	344,871	329,274	1,034,612	1,031,936
Research and development		3,880		6,841
General and administrative expenses	222,167	58,541	478,564	199,049
Depreciation and amortization	618,130	209,963	1,275,249	632,705
Total operating expenses	2,693,290	1,095,125	7,192,344	3,216,863
Loss from operations	(2,476,698)	(1,054,939)	(6,804,290)	(3,122,077)
Other income (expense)
Loss on settlement of debt		(41,092)	(19,425)	(41,092)
Loss on derivative liability		(4,689,126)		(4,958,009)
Interest expense	(1,495,213)	(368,690)	(7,196,287)	(418,109)
Total other income (expense)	(1,495,213)	(5,098,908)	(7,215,712)	(5,417,210)
Net loss	$ (3,971,911)	$ (6,153,847)	$ (14,020,002)	$ (8,539,287)
Loss per common share - basic and diluted	$ (0.09)	$ (0.18)	$ (0.35)	$ (0.25)
Weighted average common shares outstanding - basic and diluted	44,183,436	34,864,997	40,595,268	34,220,283

Consolidated Shareholders Equit

Consolidated Shareholders Equity (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning balance, shares at Sep. 30, 2017	1,000,000	33,409,471
Beginning balance, amount at Sep. 30, 2017	$ 1,000	$ 33,409	$ 40,240,468	$ (19,933,366)	$ 20,341,511
Option and warrants issued for services, amount			24,749		24,749
Shares issued upon exercise of warrants, shares		27,548
Shares issued upon exercise of warrants, amount		$ 27	9,973		10,000
Shares issued for direct investment, shares		171,875
Shares issued for direct investment, amount		$ 172	137,328		137,500
Net loss				(1,056,515)	(1,056,515)
Ending balance, shares at Dec. 31, 2017	1,000,000	33,608,894
Ending balance, amount at Dec. 31, 2017	$ 1,000	$ 33,608	40,412,518	(20,989,881)	19,457,245
Beginning balance, shares at Sep. 30, 2017	1,000,000	33,409,471
Beginning balance, amount at Sep. 30, 2017	$ 1,000	$ 33,409	40,240,468	(19,933,366)	20,341,511
Net loss					(8,539,287)
Ending balance, shares at Jun. 30, 2018	1,000,000	34,919,362
Ending balance, amount at Jun. 30, 2018	$ 1,000	$ 34,919	28,781,788	(28,472,653)	345,054
Beginning balance, shares at Dec. 31, 2017	1,000,000	33,608,894
Beginning balance, amount at Dec. 31, 2017	$ 1,000	$ 33,608	40,412,518	(20,989,881)	19,457,245
Option and warrants issued for services, amount			279,051		279,051
Shares issued upon exercise of warrants, shares		586,975
Shares issued upon exercise of warrants, amount		$ 587	21,431		22,018
Beneficial conversion feature and shares and warrants issued with convertible debt, shares		237,500
Beneficial conversion feature and shares and warrants issued with convertible debt, amount		$ 237	303,836		304,074
Shares issued for direct investment, shares		43,000
Shares issued for direct investment, amount		$ 43	34,357		34,400
Shares issued for settlement of debt, shares		13,301
Shares issued for settlement of debt, amount		$ 13	11,958		11,971
Net loss				(1,328,925)	(1,328,925)
Ending balance, shares at Mar. 31, 2018	1,000,000	34,489,670
Ending balance, amount at Mar. 31, 2018	$ 1,000	$ 34,489	41,063,151	(22,318,806)	18,779,834
Option and warrants issued for services, amount			110,392		110,392
Shares issued upon exercise of warrants, shares		1,353
Shares issued upon exercise of warrants, amount		$ 2	2,028		2,030
Shares issued for direct investment, shares		100,000
Shares issued for direct investment, amount		$ 100	79,900		80,000
Shares issued for settlement of debt, shares		28,339
Shares issued for settlement of debt, amount		$ 28	63,734		63,762
Fair value of tainted warrants reclassified to derivative liability, shares
Fair value of tainted warrants reclassified to derivative liability, amount			(12,537,117)		(12,537,117)
Shares issued and held in escrow as collateral, shares		300,000
Shares issued and held in escrow as collateral, amount		$ 300	(300)
Net loss				(6,153,847)	(6,153,847)
Ending balance, shares at Jun. 30, 2018	1,000,000	34,919,362
Ending balance, amount at Jun. 30, 2018	$ 1,000	$ 34,919	28,781,788	(28,472,653)	345,054
Beginning balance, shares at Sep. 30, 2018	1,000,000	36,116,447
Beginning balance, amount at Sep. 30, 2018	$ 1,000	$ 36,116	82,958,490	(66,939,531)	16,056,075
Shares issued for services, shares		120,000
Shares issued for services, amount		$ 120	271,611		271,731
Option and warrants issued for services, amount			377,475		377,475
Shares issued upon exercise of warrants, shares		3,000
Shares issued upon exercise of warrants, amount		$ 3	1,085		1,088
Beneficial conversion feature and shares and warrants issued with convertible debt, shares		100,000
Beneficial conversion feature and shares and warrants issued with convertible debt, amount		$ 100	4,994,900		$ 4,995,000
Shares issued for direct investment, shares		452,250			452,250
Shares issued for direct investment, amount		$ 452	361,348		$ 361,800
Shares issued for settlement of debt, shares		25,000
Shares issued for settlement of debt, amount		$ 25	51,200		51,225
Commitment shares returned and cancelled, shares		(137,500)
Commitment shares returned and cancelled, amount		$ (137)	137
Net loss				(2,283,551)	(2,283,551)
Ending balance, shares at Dec. 31, 2018	1,000,000	36,679,197
Ending balance, amount at Dec. 31, 2018	$ 1,000	$ 36,679	89,016,246	(69,223,082)	19,830,843
Beginning balance, shares at Sep. 30, 2018	1,000,000	36,116,447
Beginning balance, amount at Sep. 30, 2018	$ 1,000	$ 36,116	82,958,490	(66,939,531)	16,056,075
Net loss					(14,020,002)
Ending balance, shares at Jun. 30, 2019	1,000,000	44,658,282
Ending balance, amount at Jun. 30, 2019	$ 1,000	$ 44,658	110,944,855	(82,959,533)	30,030,980
Beginning balance, shares at Dec. 31, 2018	1,000,000	36,679,197
Beginning balance, amount at Dec. 31, 2018	$ 1,000	$ 36,679	89,016,246	(69,223,082)	19,830,843
Shares issued for services, shares		90,000
Shares issued for services, amount		$ 90	328,598		328,688
Option and warrants issued for services, amount			350,888		350,888
Shares issued upon exercise of warrants, shares		2,178,964
Shares issued upon exercise of warrants, amount		$ 2,179	(2,179)
Commitment shares returned and cancelled, shares		(137,500)
Commitment shares returned and cancelled, amount		$ (138)	138
Shares and warrants issued under asset purchase agreement, shares		1,750,000
Shares and warrants issued under asset purchase agreement, amount		$ 1,750	6,070,274		6,072,024
Shares issued upon conversion of debt, shares		2,498,621
Shares issued upon conversion of debt, amount		$ 2,499	4,722,501		4,725,000
Net loss				(7,764,540)	(7,764,540)
Ending balance, shares at Mar. 31, 2019	1,000,000	43,059,282
Ending balance, amount at Mar. 31, 2019	$ 1,000	$ 43,059	100,486,466	(76,987,622)	23,542,903
Shares issued for services, shares		340,000
Shares issued for services, amount		$ 340	297,886		295,226
Option and warrants issued for services, amount			161,495		161,495
Shares issued upon exercise of warrants, shares		9,000
Shares issued upon exercise of warrants, amount		$ 9	3,258		3,267
Beneficial conversion feature and shares and warrants issued with convertible debt, shares		1,250,000
Beneficial conversion feature and shares and warrants issued with convertible debt, amount		$ 1,250	9,998,750		10,000,000
Net loss				(3,971,911)	(3,971,911)
Ending balance, shares at Jun. 30, 2019	1,000,000	44,658,282
Ending balance, amount at Jun. 30, 2019	$ 1,000	$ 44,658	$ 110,944,855	$ (82,959,533)	$ 30,030,980

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash Flows from Operating Activities
Net loss	$ (14,020,002)	$ (8,539,287)
Stock based compensation	1,716,753	375,365
Commitment issued for debt financing		218,625
Depreciation and amortization	1,275,249	632,705
Amortization of capitalized software	1,034,612	1,030,823
Loss on derivative liability		4,958,009
Loss on settlement of debt	19,425	41,092
Amortization of debt discount	5,674,800	136,086
Conversion interest premium	1,225,000
Changes in assets and liabilities
Increase in prepaid expenses and other current assets	(2,621,680)	(27,280)
Decrease in contract assets	48,157
Increase in contract liabilities	428,042
(Increase) decrease in accounts receivable	(749,999)	7,925
Increase in accounts payable	428,821	55,045
Increase (decrease) in due to related parties	(251,206)	209,751
Net cash used in operating activities	(5,792,028)	(901,141)
Cash Flows from investing
Purchase of intangible assets	(2,150)	(5,964)
Purchase of fixed assets	(27,570)	(14,197)
Investment in capitalized software	(569,043)	(270,618)
Net cash used in investing activities	(598,763)	(290,779)
Cash Flows from Financing Activities
Payments on promissory notes	(507,876)	(65,574)
Proceeds from promissory notes	78,603	587,989
Proceeds from related part debts	75,030	219,660
Payments on related party debts	(457,820)	(60,000)
Proceeds from convertible debt, net of issuance costs	14,995,000	184,250
Payments on convertible debts	555,000
Proceeds from exercise of warrants	4,355	34,048
Proceeds from issuance of common stock	361,800	251,900
Net cash from financing activities	13,994,092	1,152,273
Net increase (decrease) in Cash	7,603,301	(39,647)
Cash, beginning of period	412,777	57,128
Cash, end of period	8,016,078	17,481
Supplemental disclosure of cash flow information
Cash paid for interest	49,750	54,191
Cash paid for tax
Non-Cash investing and financing transactions
Shares issued as collateral returned to treasury	275
Stock issued to promissory notes	51,225
Stock issued to settle accounts payable		$ 75,734
Debt discount on convertible debt	14,995,000	184,250
Shares and warrants issued for asset acquisition	6,070,274
Shares issued for conversion and accrued interest	4,725,000
Debt discount on promissory note		110,000
Recognition of derivative due to tainted equity environment		$ 12,537,117
Shares issued and held in escrow as collateral		300
Cashless exercise of options	$ 2,179	$ 387
Option expense capitalized as software development costs	68,750	38,927

ORGANIZATION AND LINE OF BUSINE

ORGANIZATION AND LINE OF BUSINESS	9 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Line of Business	Organization CleanSpark, Inc. (“CleanSpark”, “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, we began operations in the alternative energy sector. In December 2014, the Company changed its name to Stratean Inc. through a short-form merger in order to better reflect its 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 the 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. On January 22, 2019, CleanSpark entered into an Agreement with Pioneer Critical Power, Inc., whereby it acquired certain intellectual property assets and clients lists. As consideration the Company issued to its sole shareholder (i) 1,750,000 of the common stock of CleanSpark, (ii) a five-year warrant to purchase 500,000 shares of CleanSpark common stock at an exercise price of $1.60 per share, and (iii) a five-year warrant to purchase 500,000 shares of CleanSpark common stock at an exercise price of $2.00 per share. As a result of the transaction Pioneer Critical Power Inc. became a wholly owned subsidiary of CleanSpark Inc. On February 1, 2019, Pioneer Critical Power, Inc. was renamed CleanSpark Critical Power Systems, Inc. Line of Business Through 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 ended June 30, 2019. Through CleanSpark Critical Power Systems, Inc., the Company provides customer hardware solutions for distributed energy systems that serve military and commercial residential properties. The equipment is generally sold under negotiated price contracts.

SUMMARY OF SIGNIFICANT POLICIES

SUMMARY OF SIGNIFICANT POLICIES	9 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT POLICIES	Basis of Presentation and Liquidity 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. The Company has incurred losses for the past several years while developing infrastructure and its software platforms. As shown in the accompanying unaudited consolidated financial statements, the Company incurred net losses of $14,020,002 during the nine months ended June 30, 2019. In response to these conditions and to ensure the Company has sufficient capital for ongoing operations for a minimum we Principles of Consolidation The accompanying consolidated financial statements include the accounts of CleanSpark, Inc., and its wholly owned operating subsidiaries, CleanSpark, LLC, CleanSpark, II, LLC and CleanSpark Critical Power Systems Inc. All material intercompany transactions have been eliminated upon consolidation of these entities. Use of estimates Revenue Recognition Engineering & Construction Contracts and Service Contracts The company recognizes engineering and construction contract revenue over time, as performance obligations are satisfied, due to the continuous transfer of control to the customer. Engineering and construction contracts are generally accounted for as a single unit of account (a single performance obligation) and are not segmented between types of services. The company recognizes revenue based primarily on contract cost incurred to date compared to total estimated contract cost (an input method). The input method is the most faithful depiction of the company’s performance because it directly measures the value of the services transferred to the customer. Customer-furnished materials, labor and equipment and, in certain cases, subcontractor materials, labor and equipment, are included in revenue and cost of revenue when management believes that the company is acting as a principal rather than as an agent (i.e., the company integrates the materials, labor and equipment into the deliverables promised to the customer). Customer-furnished materials are only included in revenue and cost when the contract includes construction activity and the company has visibility into the amount the customer is paying for the materials or there is a reasonable basis for estimating the amount. The company recognizes revenue, but not profit, on certain uninstalled materials that are not specifically produced, fabricated, or constructed for a project. Revenue on these uninstalled materials is recognized when the cost is incurred (when control is transferred). Changes to total estimated contract cost or losses, if any, are recognized in the period in which they are determined as assessed at the contract level. Pre-contract costs are expensed as incurred unless they are expected to be recovered from the client. Project mobilization costs are generally charged to project costs as incurred when they are an integrated part of the performance obligation being transferred to the client. Customer payments on engineering and construction contracts are typically due within 30 to 45 days of billing, depending on the contract. For service contracts (including maintenance contracts) in which the company has the right to consideration from the customer in an amount that corresponds directly with the value to the customer of the company’s performance completed to date, revenue is recognized when services are performed and contractually billable. Service contracts that include multiple performance obligations are segmented between types of services. For contracts with multiple performance obligations, the company allocates the transaction price to each performance obligation using an estimate of the stand-alone selling price of each distinct service in the contract. Revenue recognized on service contracts that have not been billed to clients is classified as a current asset under contract assets on the Consolidated Balance Sheet. Amounts billed to clients in excess of revenue recognized on service contracts to date are classified as a current liability under contract liabilities. Customer payments on service contracts are typically due within 30 days of billing, depending on the contract. Contract assets represent revenue recognized in excess of amounts billed and include unbilled receivables (typically for cost reimbursable contracts) of $0 and contract work in progress (typically for fixed-price contracts) of $4,282 as of June 30, 2019. Unbilled receivables, which represent an unconditional right to payment subject only to the passage of time, are reclassified to accounts receivable when they are billed under the terms of the contract. Advances that are payments on account of contract assets of $0 and $0 as of June 30, 2019 and September 30, 2018, respectively, have been deducted from contract assets. Contract liabilities represent amounts billed to clients in excess of revenue recognized to date. The Company recorded $0 and $0 in contract liabilities as of June 30, 2019 and September 30, 2018, respectively. Revenues from Sale of Equipment Performance Obligations Satisfied at a point in time. We recognize revenue on agreements for non-customized equipment we In situations where arrangements include customer acceptance provisions based on seller or customer-specified objective criteria, we recognize revenue when we have concluded that the customer has control of the goods and that acceptance is likely to occur. We generally do not provide for anticipated losses on point in time transactions prior to transferring control of the equipment to the customer. Our billing terms for these point in time equipment contracts vary and generally coincide with delivery to the customer; however, within certain businesses, we receive progress payments from customers for large equipment purchases, which is generally to reserve production slots with our manufacturing partners, which are recorded as liabilities. The Company recorded $428,042 and $0 in contract liabilities as of June 30, 2019 and September 30, 2018, respectively. Service Performance obligations satisfied over time. We enter into long-term product service agreements with our customers primarily within our microgrid segment. These agreements require us to provide preventative maintenance, and standby support services that include certain levels of assurance regarding system performance throughout the contract periods, these contracts will generally range from 5 to 10 years. We account for items that are integral to the maintenance of the equipment as part of our service related performance obligation, unless the customer has a substantive right to make a separate purchasing decision (e.g., equipment upgrade). Contract modifications that extend or revise contract terms are not uncommon and generally result in our recognizing the impact of the revised terms prospectively over the remaining life of the modified contract (i.e., effectively like a new contract). Revenues are recognized for these arrangements on a straight line basis consistent with the nature, timing and extent of our services, which primarily relate to routine maintenance and as needed product repairs. Our billing terms for these contracts vary, but we generally invoice periodically as services are provided. Variable Consideration The nature of the company’s contracts gives rise to several types of variable consideration, including claims and unpriced change orders; awards and incentive fees; and liquidated damages and penalties. The company recognizes revenue for variable consideration when it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur. The company estimates the amount of revenue to be recognized on variable consideration using the expected value (i.e., the sum of a probability-weighted amount) or the most likely amount method, whichever is expected to better predict the amount. Factors considered in determining whether revenue associated with claims (including change orders in dispute and unapproved change orders in regard to both scope and price) should be recognized include the following: (a) the contract or other evidence provides a legal basis for the claim, (b) additional costs were caused by circumstances that were unforeseen at the contract date and not the result of deficiencies in the company’s performance, (c) claim-related costs are identifiable and considered reasonable in view of the work performed, and (d) evidence supporting the claim is objective and verifiable. If the requirements for recognizing revenue for claims or unapproved change orders are met, revenue is recorded only when the costs associated with the claims or unapproved change orders have been incurred. Back charges to suppliers or subcontractors are recognized as a reduction of cost when it is determined that recovery of such cost is probable and the amounts can be reliably estimated. Disputed back charges are recognized when the same requirements described above for claims accounting have been satisfied. The company generally provides limited warranties for work performed under its engineering and construction contracts. The warranty periods typically extend for a limited duration following substantial completion of the company’s work on a project. Historically, warranty claims have not resulted in material costs incurred. Practical Expedients If the company has a right to consideration from a customer in an amount that corresponds directly with the value of the company’s performance completed to date (a service contract in which the company bills a fixed amount for each hour of service provided), the company recognizes revenue in the amount to which it has a right to invoice for services performed. The company does not adjust the contract price for the effects of a significant financing component if the company expects, at contract inception, that the period between when the company transfers a service to a customer and when the customer pays for that service will be one year or less. The company has made an accounting policy election to exclude from the measurement of the transaction price all taxes assessed by governmental authorities that are collected by the company from its customers (use taxes, value added taxes, some excise taxes). For the nine months ended June 30, 2019 and 2018, the Company reported revenues of $2,209,542 and $466,931, respectively. Retention receivable is the amount withheld by a customer until a contract is completed. Retention receivables of $42,422 and $17,751 were included in the balance of trade accounts receivable as of June 30, 2019 and September 30, 2018, respectively. 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, 2019, the cash balance in excess of the FDIC limits was $7,766,078. 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 14 for details.) Stock-based compensation Compensation-Stock Compensation, Earnings (loss) per share Earnings Per Share, Fair Value of financial instruments 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. Reclassifications Recently issued accounting pronouncements In June 2018, the FASB issued ASU 2018-07, "Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting," which modifies the accounting for share-based payment awards issued to nonemployees to largely align it with the accounting for share-based payment awards issued to employees. ASU 2018-07 is effective for us for annual periods beginning October 1, 2019. We are evaluating the potential impact to our financial position or results of operations. In August 2018, the FASB issued ASU 2018-15, "Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract," which allows for the capitalization of certain implementation costs incurred in a hosting arrangement that is a service contract. ASU 2018-15 allows for either retrospective adoption or prospective adoption to all implementation costs incurred after the date of adoption. ASU 2018-15 is effective for fiscal years beginning after December 15, 2019. We are currently evaluating the impact the adoption of this new standard will have on our financial position and results of operations. In February 2016, the FASB issued ASU 2016-02, “Leases” (“ASC 842”). The guidance requires lessees to recognize almost all leases on their balance sheet as a right-of-use asset and a lease liability. For income statement purposes, the FASB retained a dual model, requiring leases to be classified as either operating or finance. Lessor accounting is similar to the current model, but updated to align with certain changes to the lessee model and the new revenue recognition standard. Existing sale-leaseback guidance, including guidance for real estate, is replaced with a new model applicable to both lessees and lessors. ASC 842 is effective for fiscal years beginning after December 15, 2018. We are currently evaluating the impact the adoption of this new standard will have on our financial position and results of operations. The Company has evaluated all other recent accounting pronouncements, and believes that none of them will have a material effect on the Company's financial position, results of operations or cash flows.

ACQUISITION OF PIONEER CRITICAL

ACQUISITION OF PIONEER CRITICAL POWER, INC. AND RELATED ASSETS	9 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
ACQUISITION OF PIONEER CRITICAL POWER, INC. AND RELATED ASSETS	On January 22, 2019, CleanSpark entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Pioneer Critical Power, Inc., a Delaware corporation (the “Pioneer”), and CleanSpark Acquisition, Inc., a Delaware corporation and wholly-owned subsidiary of CleanSpark (“Merger Sub”). The Merger Agreement provides that, subject to the terms and conditions set forth in the Merger Agreement, Merger Sub will merge with and into the Company (the “Merger”), with Pioneer surviving the Merger as a wholly-owned subsidiary of CleanSpark. At the effective time of the Merger, the issued and outstanding common shares of Pioneer were automatically converted into the right to receive: (i) 1,750,000 of the common stock of CleanSpark, (ii) a five-year warrant to purchase 500,000 shares of CleanSpark common stock at an exercise price of $1.60 per share, and (iii) a five-year warrant to purchase 500,000 shares of CleanSpark common stock at an exercise price of $2.00 per share. The Merger closed on January 22, 2019 with the filing of a Certificate of Merger in Delaware. The Company accounted for the acquisition of Pioneer as an asset acquisition under ASC 805, because the assets acquired did not meet the definition of a business under ASC 805-10-55-4 as it lacked a substantive process at the time of acquisition. The Company determined the fair value of the consideration in accordance with ASC 820 as follows: Consideration Fair Value 1,750,000 shares of common stock $ 3,867,500 500,000 warrants $1.60 1,102,417 500,000 warrants $2.00 1,102,107 Total Consideration $ 6,072,024 The Company allocated the purchase price to the identifiable assets as follows: Purchase Price Allocation Engineering designs $ 250,000 UL files 100,000 Customer list & non-compete agreement 5,722,024 $ 6,072,024 On February 1, 2019, Pioneer Critical Power, Inc. was renamed CleanSpark Critical Power Systems, Inc. Support Agreements As a condition to the Merger Agreement, on January 22, 2019, CleanSpark and Pioneer Power Solutions, Inc. (“Pioneer Power”), a Delaware corporation and sole shareholder of Pioneer prior to the Merger, entered into a Non-Competition and Non-Solicitation Agreement whereby Pioneer Power agreed, among other things, to not compete with the Company or solicit employees or customers of the Company for a period of four years. As another condition to the Merger Agreement, on January 22, 2019, CleanSpark, the Company and Pioneer Power entered into an Indemnity Agreement, whereby Pioneer Power agreed to indemnify CleanSpark for any claims made by Myers Power Products, Inc. in the case titled Myers Power Products, Inc. v. Pioneer Power Solutions, Inc., Pioneer Custom Electrical Products, Corp., et al Finally, as another condition to the Merger Agreement, on January 22, 2019, CleanSpark and Pioneer Power entered into a Contract Manufacturing Agreement, whereby Pioneer Power shall exclusively manufacture parallel switchgears, automatic transfer switches and related control and circuit protective equipment for CleanSpark for a period of eighteen months. The agreement did not create exclusivity for Pioneer and CleanSpark may have other providers perform contract manufacturing services, as desired.

CAPITALIZED SOFTWARE

CAPITALIZED SOFTWARE	9 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Capitalized Software	Capitalized software consists of the following as of June 30, 2019 and September 30, 2018: June 30, 2019 September 30, 2018 mVSO software $ 5,015,724 $ 4,708,203 mPulse software 6,665,044 6,334,772 Capitalized Software: 11,680,768 11,042,975 Less: accumulated amortization (3,291,361 ) (2,256,749) Capitalized Software, net $ 8,389,407 $ 8,786,226 In accordance with ASC 985-20 the Company capitalized $637,793 in software development costs (including capitalized stock compensation cost of $68,750) related to the enhancements created for our mPulse and mVSO 2.0 platforms during the nine months ended June 30, 2019. Capitalized software amortization recorded as product development expense for the nine months ended June 30, 2019 and 2018 was $1,034,612 and $1,030,823, respectively.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
INTANGIBLE AND OTHER ASSETS	Intangible assets consist of the following as of June 30, 2019 and September 30, 2018: June 30, 2019 September 30 ,2018 Patents $ 74,112 $ 71,962 Websites 16,482 16,482 Customer list and non-compete agreement 5,722,024 — Trademarks 5,928 5,928 Engineering trade secrets 4,370,269 4,020,269 Software — 26,990 Intangible assets: 10,188,815 4,141,631 Less: accumulated amortization (2,143,784 ) (927,164) Intangible assets, net $ 8,045,031 $ 3,214,467 Amortization expense for the nine months ended June 30, 2019 and 2018 was $1,243,610 and $592,315, respectively.

FIXED ASSETS

FIXED ASSETS	9 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
FIXED ASSETS	Fixed assets consist of the following as of June 30, 2019 and September 30, 2018: June 30, 2019 September 30, 2018 Machinery and equipment $ 136,890 $ 130,191 Furniture and fixtures 75,122 54,251 Total 212,012 184,442 Less: accumulated depreciation (129,350 ) (97,711) Fixed assets, net $ 82,662 $ 86,731 Depreciation expense for the nine months ended June 30, 2019 and 2018 was $31,639 and $40,390, respectively.

LOANS

LOANS	9 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
LOANS	Long term Long-term loans payable consist of the following: June 30, 2019 September 30, 2018 Promissory notes $ — $ 150,000 Total $ — $ 150,000 Current Current loans payable consist of the following: June 30, 2019 September 30, 2018 Promissory notes $ 300,000 $ 628,951 Insurance financing loans 34,935 10,257 Current loans payable: 334,935 639,208 Unamortized debt discount — (181,629) Total, net of unamortized discount $ 334,935 $ 457,579 Promissory Notes 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, 2019, the Company owed $150,000 in principal and $1,146 in accrued interest under the terms of the agreement and recorded interest expense of $10,096 and $10,097 during the nine months ended June 30, 2019 and 2018, respectively. On October 6, 2017, the Company executed an unsecured variable interest rate promissory note with a maximum 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, 2019, the Company owed $100,000 in principal and $849 in accrued interest under the terms of the agreement and recorded interest expense of $7,478 and $6,411 and for the nine months ended June 30, 2019 and 2018, respectively. On November 20, 2017, the Company executed a 10% unsecured 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. On November 21, 2018, the investor extended the maturity date to December 31, 2018. The Company repaid all principal and outstanding interest on December 31, 2018. The Company recorded interest expense of $2,017 and $4,866 during the nine months ended June 30, 2019 and 2018, respectively. 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, 2019, the Company owed $50,000 in principal and $383 in accrued interest under the terms of the agreement and recorded interest expense of $3,367 and $2,552 for the nine months ended June 30, 2019 and 2018, respectively. On January 12, 2018, the Company executed an unsecured variable interest rate promissory note with a maximum On May 22, 2018, the Company executed an unsecured 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 September 30, 2018, the Company owed $18,375 in principal and $1,960 in accrued interest under the terms of the agreement. The Company repaid all principal and outstanding interest on October 1, 2018. The Company recorded interest expense of $0 and $0 and for the nine months ended June 30, 2019 and 2018, respectively. On June 15, 2018, the Company entered into a 10% secured promissory note with a face value of $116,600 pursuant to which the Company received $110,000, net of an original issue discount of 6% ($6,600). The Company also issued 116,600 5-year warrants exercisable at $0.80 in connection with issuance of the promissory note. The note is secured by the Company’s accounts receivable. Under the terms of the promissory note, the Company agreed to make monthly interest payments and repay the note principal on January 31, 2019. As of June 30, 2019, the Company owed $0 in principal and $0 in accrued interest under the terms of the agreement and recorded interest expense of $3,217 during the nine months ended June 30, 2019. The Company determined the value associated with the warrants issued in connection with the note to be $110,000 which was recorded as a debt discount. The aggregate original 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 $48,424 and $479 for the nine months ended June 30, 2019 and 2018, respectively. The unamortized discount as of June 30, 2019 amounted to $0. The Company repaid all principal and outstanding interest on January 2, 2019. On August 1, 2018, the Company entered into a 10% secured promissory note with a face value of $130,625 pursuant to which the Company received $125,000, net of 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 were used to settle in full a note issued on February 27, 2018. The Company determined the value associated with the warrants issued in connection with the note to be $71,373 which was recorded as a debt discount. The aggregate original 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 $38,499 the nine months ended June 30, 2019. The unamortized discount as of June 30, 2019 amounted to $0. The Company repaid all principal and outstanding interest on January 2, 2019. As of June 30, 2019, the Company owed $0 in principal and $0 in accrued interest under the terms of the agreement and recorded interest expense of $3,003 and $0 and for the nine months ended June 30, 2019 and 2018, respectively. On August 14, 2018, the Company executed an unsecured variable interest rate promissory note with a maximum On September 20, 2018, the Company executed a 10% unsecured promissory note with a face value of $52,500 with an investor, net of an original issue discount of 5% ($2,500). Under the terms of the promissory note the Company received $50,000 and agreed to repay the note principal and all accrued interest on December 31, 2018. The Company also issued 25,000 5-year warrants exercisable at $0.80 in connection with purchase of the promissory note. The Company determined the value associated with the warrants issued in connection with the notes to be $50,000 which was recorded as a debt discount. The aggregate original 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 $47,353 the nine months ended June 30, 2019. The Company repaid all principal and outstanding interest on December 31, 2018. The Company recorded interest expense of $1,323 and $0 and for the nine months ended June 30, 2019 and 2018, respectively. On September 21, 2018, the Company executed a 10% unsecured promissory note with a face value of $52,500 with an investor, net of an original issue discount of 5% ($2,500). Under the terms of the promissory note the Company received $50,000 and agreed to repay the note principal and all accrued interest on December 31, 2018. The Company also issued 25,000 5-year warrants exercisable at $0.80 in connection with purchase of the promissory note. The Company has determined the value associated with the warrants issued in connection with the notes to be $50,000 which has been recorded as a debt discount. The aggregate original 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 $47,353 the nine months ended June 30, 2019. On December 31, 2018, the Company settled all obligations under the promissory note through the issuance of 25,000 shares of the Company’s common stock and payment of $25,000 in outstanding principal and interest then outstanding of $1,467. A loss on settlement of debt of $26,225 was recorded related to the settlement of debt. The Company recorded interest expense of $1,323 and $0 and for the nine months ended June 30, 2019 and 2018, respectively. Insurance financing loans In February 2018, the Company executed two unsecured 6.1% installment loans with a total face value of $35,089 with a financial institution to finance its insurance policies. Under the terms of the installment notes the Company received $35,089 and agreed to make equal payments and repay the notes’ principal 10 months from their dates of issuance. The Company repaid all principal and outstanding interest on December 1, 2018. On February 11, 2019, the Company executed an unsecured 5.6% installment loan with a total face value of $78,603 with a financial institution to finance its insurance policies. Under the terms of the installment notes the Company received $76,800 and agreed to make equal payments and repay the note 10 months from the date of issuance. As of June 30, 2019, $34,935 in principal remained outstanding.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	Convertible note repayments EMA Financial, LLC – August 21, 2018 Promissory Note On January 3, 2019, the Company settled all remaining obligations under the EMA note through the payment of all outstanding principal, prepayment penalties and interest then outstanding of $225,000, $35,000 and $10,736, respectively. The unamortized debt discount on the note of $176,045 was fully amortized to interest expense during the nine months ended June 30, 2019. In connection with the issuance of the Note, the Company issued to the Purchaser, as a commitment fee, 137,500 returnable shares of its common stock. As a result of the repayment the shares were returned to treasury and cancelled on January 8, 2019. Labrys Fund, LP – September 19, 2018 Promissory Note On January 3, 2019, the Company settled all remaining obligations under the Labrys Fund, LP note through the payment of all outstanding principal and interest then outstanding of $330,000 and $11,609, respectively. The unamortized discount on the note of $309,834 was fully amortized to interest expense during the nine months ended June 30, 2019. Long-Term convertible notes Securities Purchase Agreement – December 31, 2018 On December 31, 2018, the Company entered into a Securities Purchase Agreement (the “SPA”) with an otherwise unaffiliated third-party institutional investor (the “Investor”), pursuant to which the Company issued to the Investor a Senior Secured Redeemable Convertible Debenture (the “Debenture”) in the aggregate face value of $5,250,000. The note is secured by all assets of the Company. The Debenture has a maturity date of two years from the issuance date and the Company has agreed to pay compounded interest on the unpaid principal balance of the Debenture at the rate equal 7.5% per annum. Interest is payable on the date the applicable principal is converted or on maturity. The interest must be paid in cash and, in certain circumstances, may be paid in shares of common stock. The transactions described above closed on December 31, 2018. In connection with the issuance of the Debenture and pursuant to the terms of the SPA, the Company issued to the Investor 100,000 shares of common stock and a Common Stock Purchase Warrant to acquire up to 3,083,333 shares of common stock for a term of three years (the “Warrant”) on a cash-only basis at an exercise price of $2.00 per share with respect to 1,250,000 Warrant Shares, $2.50 with respect to 1,000,000 Warrant Shares, $5.00 with respect to 500,000 Warrant Shares and $7.50 with respect to 333,333 Warrant Shares. The warrants and shares issued were fair valued and a debt discount of $4,995,000 was recorded as a result of the issuance of the warrants and shares and the recognition of a beneficial conversion feature on the Debenture. The Company also paid a $5,000 due diligence fee prior to receiving the funding which was also recorded as a debt discount. Pursuant to the terms of the SPA, the Investor agreed to tender to the Company the sum of $5,000,000, of which the Company received the full amount as of the closing. Prior to the maturity date, provided that no trigger event has occurred, the Company will have the right at any time upon 30 trading days’ prior written notice, in its sole and absolute discretion, to redeem all or any portion of the Debenture then outstanding by paying to the Investor an amount equal to 140% of the of the portion of the Debenture being redeemed. The Investor may convert the Debenture into shares of the Company’s common stock at a conversion price equal to 95% of the mathematical average of the 5 lowest individual daily volume weighted average prices of the common stock, less $.05 per share, during the period beginning on the issuance date and ending on the maturity date subject to certain floor price restrictions. In the event certain equity conditions exist, the Company may require that the Investor convert the Debenture. In no event shall the Debenture be allowed to affect a conversion if such conversion, along with all other shares of Company common stock beneficially owned by the Investor and its affiliates would exceed 4.99% of the outstanding shares of the common stock of the Company. While the note is outstanding if Triggering Events occur the conversion rate may be decreased by 10% and the interest rate increased by 10% for each Triggering Event. On January 7, 2019, the investor converted $2,500,000 in principal and $875,000 in interest as a conversion premium, for 1,784,729 shares of the Company common stock at an effective conversion price of $1.89, due to a trigger event for the Company not filing its annual report on Form 10-K for the fiscal year ended September 30, 2018 on or before December 31, 2018. On March 6, 2019, the investor converted $1,000,000 in principal and $350,000 in interest as a conversion premium, for 713,892 shares of the Company common stock at an effective conversion price of $1.89, due to a trigger event for the Company not filing its annual report on Form 10-K for the fiscal year ended September 30, 2018 on or before December 31, 2018. The aggregate debt discount has been accreted and charged to interest expenses as a financing expense in the amount of $3,932,292 during the nine months ended June 30, 2019. The Debenture at June 30, 2019 consists of: Principal $ 1,750,000 Unamortized debt discount (1,317,708) Total, net of unamortized discount 432,292 Securities Purchase Agreement – April 17, 2019 On April 17, 2019, the Company entered into a Securities Purchase Agreement (the “Agreement”) with an otherwise unaffiliated third-party institutional investor (the “Investor”), pursuant to which the Company agreed to issue to the Investor a $10,750,000 face value Senior Secured Redeemable Convertible Promissory Note (the “Debenture”) with a 7.5% original issue discount, 2,150 shares of our Series B Preferred Stock with a 7.5% original issue discount, a Common Stock Purchase Warrant (the “Warrant”) on a cash-only basis to acquire up to 2,300,000 shares (the “Warrant Shares”) of our common stock and 1,250,000 shares of our Common Stock. The aggregate purchase price for the Debenture, the Series B Preferred Stock the Warrant and the Common Stock is $20,000,000. (See Notes 10 and 11 for additional details.) Pursuant to the first closing of the agreement, which occurred on April 18, 2019, the Investor agreed to tender to the Company the sum of $10,000,000, for the Debenture, the Common Stock and the Warrant. No additional closings to sell the preferred stock had occurred as of June 30, 2019. The Debenture has a maturity date of two years from the issuance date and the Company has agreed to pay compounded interest on the unpaid principal balance of the Debenture at the rate equal 7.5% per annum. Interest is payable on the date the applicable principal is converted or on maturity. The interest must be paid in cash and, in certain circumstances, may be paid in shares of common stock. Prior to the maturity date, provided that no trigger event has occurred, the Company will have the right at any time upon 30 trading days’ prior written notice, in its sole and absolute discretion, to redeem all or any portion of the Debenture then outstanding by paying to the Investor an amount equal to 145% of the of the portion of the Debenture being redeemed. The Investor may convert the Debenture into shares of the Company’s common stock at a conversion price equal to 90% of the mathematical average of the 5 lowest individual daily volume weighted average prices of the common stock, less $0.075 per share, during the period beginning on the issuance date and ending on the maturity date subject to certain floor price restrictions. In the event certain equity conditions exist, the Company may require that the Investor convert the Debenture. In no event shall the Debenture be allowed to effect a conversion if such conversion, along with all other shares of Company common stock beneficially owned by the Investor and its affiliates would exceed 4.9% of the outstanding shares of the common stock of the Company. While the note is outstanding if Triggering Events occur the conversion rate may be decreased by 10% and the interest rate increased by 10% for each Triggering Event. The Debenture at June 30, 2019 consists of: Principal $ 10,750,000 Unamortized debt discount (9,675,000) Total, net of unamortized discount 1,075,000 The aggregate debt discount has been accreted and charged to interest expenses as a financing expense in the amount of $1,075,000 during the nine months ended June 30, 2019. Summary Principal – December 31, 2018 Note $ 1,750,000 Principal – April 17, 2019 Note 10,750,000 Total principal on convertible notes (long-term) 12,500,000 Unamortized debt discount (10,992,708) Total convertible notes, net of unamortized discount (long-term) $ 1,507,292

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
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 earned $353,140 and $146,323, respectively during the nine months ended June 30, 2019 and 2018. The term of the agreement is one year and automatically renews until cancelled by either party. During the year ended September 30, 2018, the Company executed two 15% promissory notes with a total face value of $30,000 with the spouse of the CEO of our Company. Under the terms of the promissory notes the Company received $30,000 and agreed to repay the note on demand. On January 1, 2019, the Company settled all remaining obligations under the notes through the payment of all outstanding principal and interest then outstanding. As of June 30, 2019, Company owed $0 in principal and $0 in accrued interest under the terms of the agreements. The Company recorded interest expense of $1,147 during the nine months ended June 30, 2019. Zachary Bradford – President, Chief Financial Officer and Director The Company has a consulting agreement with ZRB Holdings, Inc, an entity wholly owned by Zachary Bradford, our Chief Financial Officer and director, for management services. In accordance with this agreement, as amended, Mr. Bradford earned $353,140 and $146,323, respectively during the nine months ended June 30, 2019 and 2018. The term of the agreement is one year and automatically renews until cancelled by either party. During the year ended September 30, 2018, the Company executed eleven 15% promissory notes with a total face value of $189,690 and executed two additional 15% promissory notes with a total face value of $25,030 during the nine months ended June 30, 2019 with Zachary Bradford, its President and Chief Financial Officer. Under the terms of the promissory notes the Company received a total of $214,720 and agreed to repay the notes on demand. The Company recorded interest expense of $7,648 during the nine months ended June 30, 2019. On January 3, 2019, the Company settled all remaining obligations under the notes through the payment of all outstanding principal and interest then outstanding. As of June 30, 2019, Company owed $0 in principal and $0 in accrued interest under the terms of the agreement. During the nine months ended June 30, 2019, the Company paid Blue Chip Accounting, LLC $49,288 for accounting, tax, administrative services and reimbursement for office supplies. Blue Chip Accounting, LLC(“Blue Chip) is 50% beneficially owned by the Company’s CFO and President Zachary Bradford. Blue Chip performed all services at discounted rates and none of the charges were associated with work performed by Mr. Bradford. The services consisted of preparing and filing tax returns, bookkeeping, accounting and administrative support assistance. Bryan Huber – Chief Operations Officer and Director On August 28, 2018, the Company executed an agreement with Zero Positive, LLC an entity controlled by Mr. Huber. In accordance with the agreement with Zero Positive, LLC, Mr. Huber earned $127,772, during the nine months ended June 30, 2019. Under the agreement Mr. Huber was also granted a one-time bonus of $50,000 on August 28, 2018, payment of which will be deferred until certain conditions are met. As of June 30, 2019, the bonus had not been paid. The term of the agreement is one year and automatically renews until cancelled by either party. On September 28, 2018, in connection with the consulting agreement executed with Zero Positive, LLC Company issued warrants to purchase 900,000 shares of common stock at an exercise price of $0.80 per share to Zero Positive. The warrants were valued at $2,607,096 using the Black Scholes option pricing model based upon the following assumptions: term of 10 years, risk free interest rate of 3.05%, a dividend yield of 0% and volatility rate of 191%. The warrants vest as follows: 300,000 vested immediately, the balance vest evenly on the last day of each month over forty-two months beginning August 31, 2018. As of June 30, 2019, 457,143 warrants had vested, and the Company recorded an expense of $372,442 during the nine months ended June 30, 2019. During the nine months ended June 30, 2018, the Company had a consulting agreement with Bryan Huber, our Chief Operations Officer, for management services. In accordance with this agreement, as amended, Mr. Huber earned $91,573 during the nine months ended June 30, 2018. Larry McNeill – Chairman of the Board of Directors During the year ended September 30, 2018, the Company executed eight 15% promissory notes with a total face value of $163,100 and executed an additional 15% promissory note with a total face value of $50,000 during the nine months ended June 30, 2019 with Larry McNeill, a Director of the Company. Under the terms of the promissory notes the Company received a total of $213,100 and agreed to repay the notes on demand. The Company recorded interest expense of $8,016 during the nine months ended June 30, 2019. On December 31, 2018, the Company settled all remaining obligations under the note through the payment of all outstanding principal and interest then outstanding. Effective January 1, 2019, the Company agreed to pay non-executive board members $2,500 per month. Mr. McNeil earned $15,000 in Board compensation during the nine months ended June 30, 2019.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Jun. 30, 2019
Equity [Abstract]
STOCKHOLDERS EQUITY (DEFICIT)	Overview The Company’s authorized capital stock consists of 100,000,000 shares of common stock, par value $0.001 per share, and 10,000,000 shares of preferred stock, par value $0.001 per share. As of June 30, 2019, there were 44,658,282 shares of common stock issued and outstanding and 1,000,000 shares of preferred stock issued and outstanding. Certificate of Preferred Stock Designation On April 16, 2019, pursuant to Article IV of our Articles of Incorporation, the Company’s Board of Directors voted to designate a class of preferred stock entitled Series B Preferred Stock, consisting of up to one hundred thousand (100,000) shares, par value $0.001. Under the Certificate of Designation, the holders of Series B Preferred Stock are entitled to the following powers, designations, preferences and relative participating, optional and other special rights, and the following qualifications, limitations and restrictions, among others as set forth in the Certificate of Designation: § The holders of shares of Series B Preferred Stock will have no right to vote on any matters, questions or proceedings of the Company including, without limitation, the election of directors; § Commencing on the date of issuance, the Series B Preferred Stock will accrue cumulative in kind accruals (“the Accruals”) at the rate of 7.5% per annum; § Upon any liquidation, dissolution or winding up of the Company, the holders of the Series B Preferred Stock will be entitled to be paid out of the assets of the Company available for distribution to its stockholders an amount with respect to each share of Series B Preferred Stock equal to $5,000.00 (the “Face Value”), plus an amount equal to any accrued but unpaid Accruals thereon (the “Liquidation Value”); § On maturity, the Company may redeem the Series B Preferred Stock by paying the holder the Liquidation Value; § Before maturity, the Company may redeem the Series B Preferred stock on 30 days’ notice by paying 145% of the outstanding Face Value per share; § If the Company determines to liquidate, dissolve or wind-up its business and affairs, the Company will, within three trading days of such determination and prior to effectuating any such action, redeem all outstanding shares of Series B Preferred Stock; § In the event of a conversion of any shares of Series B Preferred Stock, the Company will (a) satisfy the payment of the Conversion Premium, which is defined as the Face Value of the shares converted multiplied by the product of 7.5% and the number of whole years between issuance and maturity, and (b) issue to the holder of the shares of Series B Preferred Stock a number of conversion shares equal to the Face Value divided by the applicable Conversion Price (defined as 90% of the of the 5 lowest individual daily volume weighted average prices of the Common Stock from issuance to conversion less $0.075 per share, but no less than the Floor Price [$1.00 prior to corporate approvals to increase the authorized stock and approve the financing and $0.35 after approvals]) with respect to the number of shares converted; While the note is outstanding if Triggering Events occur the conversion rate may be decreased by 10% and the interest rate increased by 10% for each Triggering Event. In the event of certain defaults, conversion price may not be subject to a floor. § if at any time the Company grants, issues or sells any options, convertible securities or rights to purchase stock, warrants, securities or other property pro rata to the record holders of any class of shares of Common Stock (the “Purchase Rights”), then holder will be entitled to acquire, upon the terms applicable to such Purchase Rights, the aggregate Purchase Rights which holder could have acquired if holder had held the number of shares of Common Stock acquirable upon conversion of Series B Preferred Stock; § At maturity (2 years from issuance), all outstanding shares of Series B Preferred Stock shall automatically convert into common stock at the Conversion Price; and § At no time may the holders of Series B Preferred Stock own more than 4.99% of the outstanding common stock in the Company. Common Stock issuances during the nine months ended June 30, 2019 During the period commencing October 1, 2018 through December 31, 2018, the Company received $361,800 from 14 investors pursuant to private placement agreements with the investors to purchase 452,250 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. On September 11, 2018, the Company entered into an agreement with Regal Consulting, LLC for investor relations services. Under this agreement the Company agreed to issue 30,000 shares of the Company’s common stock per month as compensation for services plus additional cash compensation. During the nine months ended June 30, 2019, the Company issued a total of 270,000 shares of its common stock in accordance with the agreement. Stock compensation of $782,700 was recorded as a result of the stock issued under the agreement. On October 15, 2018, the Company entered into an agreement with a consultant for services. Under this agreement the Company agreed to issue 30,000 shares of the Company’s common stock which vest evenly over a six-month period from the agreement date. During the nine months ended June 30, 2019, the Company recorded stock compensation of $75,000 was recorded as a result of the stock issued under the agreement. On October 2, 2018, an investor exercised warrants to purchase 3,000 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 $1,088 as a result of this exercise. The Company issued 100,000 shares in relation to a Securities purchase agreement executed on December 31, 2018. (See Note 8 for additional details.) On December 31, 2018, the Company settled $25,000 of a promissory note (See Note 7) through the issuance of 25,000 shares of the Company’s common stock. The shares were valued at 51,225 and a $26,225 loss on settlement of debt was recorded as a result of the issuance. On January 7, 2019, a total of 1,444,170 shares of the Company’s common stock were issued in connection with the cashless exercise of 1,500,000 common stock warrants at an exercise price of $0.083. On January 7, 2019, an investor converted $2,500,000 in principal and $875,000 in interest as a conversion premium, for 1,784,729 shares of the Company common stock at an effective conversion price of $1.89. (see Note 8 for additional details.) On January 22, 2019, in accordance with a merger agreement the Company issued 1,750,000 shares of the Company’s common stock. (see Note 3 for additional details.) On February 26, 2019, a total of 246,227 shares of the Company’s common stock were issued in connection with the cashless exercise of 250,000 common stock warrants at an exercise price of $0.083. On March 6, 2019, the investor converted $1,000,000 in principal and $350,000 in interest as a conversion premium, for 713,892 shares of the Company common stock at an effective conversion price of $1.89. (see Note 8 for additional details.) On March 26, 2019, a total of 488,567 shares of the Company’s common stock were issued in connection with the cashless exercise of 500,000 common stock warrants at an exercise price of $0.083. On April 9, 2019, an investor exercised warrants to purchase 9,000 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 received $3,267 as a result of this exercise. The Company issued 1,250,000 shares in relation to a Securities purchase agreement executed on April 17, 2018. (See Note 8 for additional details.) On June 12, 2019, the Company entered into an agreement with SylvaCap Media for investor relations services. Under this agreement the Company agreed to issue 250,000 shares of the Company’s common stock as compensation for services for a six month period plus additional cash compensation. The 250,000 shares vest upon issuance but if the agreement is terminated within 90 days of execution the shares are to be returned and cancelled. Stock compensation of $44,126 was recorded as a result of the stock issued under the agreement. Common stock returned during the nine months ended June 30, 2019 In connection with the issuance of the Auctus Fund, LLC Convertible Note, the Company issued to Auctus, as a commitment fee 137,500 returnable shares of its common stock. As a result of the conversion of the note on September 21, 2018, the shares were returned to treasury and cancelled on December 21, 2018. In connection with the issuance of the EMA Financial, LLC Convertible Note, the Company issued to EMA, as a commitment fee 137,500 returnable shares of its common stock. As a result, of the repayment of the note on January 3, 2019, the shares were returned to treasury and cancelled on January 8, 2019. Common Stock issuances during the nine months ended June 30, 2018 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. During the period commencing October 1, 2017 through June 30, 2018, the Company issued 300,000 shares of the Company’s $0.001 par value common stock as collateral for promissory notes, the shares are held in a third-party escrow account and will be returned to the Company upon repayment of the loans. 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 received $10,000 as a result of this exercise. 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 received $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 received $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 received $1,633 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. In connection with the issuance of the March 23, 2018, Labrys Fund, LP Convertible Note, the Company issued, 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. Consequently, the fair value of the returnable shares of $218,626 was charged to interest expense. During the period commencing October 1, 2018 through June 30, 2018, the Company issued 41,640 shares of the Company’s $0.001 par value common stock to settle accounts payable. The shares were valued at $75,733 and the Company recorded a loss on settlement of debt of $41,092 result of the issuance.

STOCK WARRANTS

STOCK WARRANTS	9 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
STOCK WARRANTS	The following is a summary of stock warrant activity during the nine months ended June 30, 2019. Number of Warrant Shares Weighted Average Exercise Price Balance, September 30, 2018 8,989,299 $ 0.89 Warrants granted 6,413,333 $ 3.22 Warrants expired — — Warrants canceled — — Warrants exercised (2,262,000 ) 0.08 Balance,June 30, 2019 13,140,632 $ 2.17 As of March 31, 2019, the outstanding warrants have a weighted average remaining term of was 4.06 years and an intrinsic value of $5,170,118. As of June 30, 2019, there are warrants exercisable to purchase 12,697,775 shares of common stock in the Company and 442,857 unvested warrants outstanding that cannot be exercised until vesting conditions are met. 9,961,980 of the warrants require a cash investment to exercise as follows, 50,000 required a cash investment of $0.80 per share, 4,498,647 require a cash investment of $1.50 per share, 1,250,000 require a cash investment of $2.00 per share, 1,030,000 require a cash investment of $2.50 per share, 2,000,000 require an investment of $3.50 per share, 100,000 require an investment of $4.00 per share, 600,000 require an investment of $5.00 per share, 383,333 require a cash investment of $7.50 per share and 50,000 require a cash investment of $10.00 per share. 3,178,652 of the outstanding warrants contain provisions allowing a cashless exercise at their respective exercise price. Warrant activity for the nine months ended June 30, 2019 On October 15, 2018, the Company entered into an agreement with a consultant for services. Under this agreement the Company agreed to issue 30,000 warrants to purchase shares of the Company’s common stock at an exercise price of $2.50 for a period of five years which vest evenly over a six-month period from the agreement date. During the nine months ended June 30, 2019, the Company recorded stock compensation of $68,643 as a result of the stock issued under the agreement. The warrants were valued using the black-Scholes valuation model. On December 31, 2018, in connection with a Securities purchase agreement (see Note 8 for additional details) the Company issued Common Stock Purchase Warrants to acquire up to 3,083,333 shares of common stock for a term of three years on a cash-only basis at an exercise price of $2.00 per share with respect to 1,250,000 Warrant Shares, $2.50 with respect to 1,000,000 Warrant Shares, $5.00 with respect to 500,000 Warrant Shares and $7.50 with respect to 333,333 Warrant Shares. On April 18, 2019, in connection with a Securities purchase agreement (see Note 8 for additional details) the Company issued Common Stock Purchase Warrants to acquire up to 2,300,000 shares of common stock for a term of three years on a cash-only basis at an exercise price of $3.50 per share with respect to 2,000,000 Warrant Shares, $4.00 with respect to 100,000 Warrant Shares, $5.00 with respect to 100,000 Warrant Shares, $7.50 with respect to 50,000 Warrant Shares and $10.00 with respect to 50,000 Warrant Shares. On August 28, 2018, in connection with the Consulting agreement executed with Zero Positive, LLC the Company issued warrants to purchase 900,000 shares of common stock at an exercise price of $0.80 per share to Zero Positive. The warrants were valued at $2,607,096 using the Black Scholes option pricing model. The warrants vest as follows: 300,000 warrants vested immediately, the balance vest evenly on the last day of each month over the forty-two months beginning August 31, 2018. As of June 30, 2019, 457,143 warrants had vested, and the Company recorded an expense of $372,442 during the nine months ended June 30, 2019. (See Note 9 for additional details.) On January 22, 2019, in accordance with a merger agreement, CleanSpark issued; a five-year warrant to purchase 500,000 shares of CleanSpark common stock at an exercise price of $1.60 per share, and a five-year warrant to purchase 500,000 shares of CleanSpark common stock at an exercise price of $2.00 per share. (see note 3 for additional details.) The warrants were valued at $1,102,417 and $1,102,107, respectively. The Black-Scholes model utilized the following inputs to value the warrants granted during the nine months ended June 30, 2019: Fair value assumptions – Warrants: June 30, 2019 Risk free interest rate 2.36% -3.01% Expected term (years) 3-5 Expected volatility 254-268% Expected dividends 0% On January 7, 2019, a total of 1,444,170 shares of the Company’s common stock were issued in connection with the cashless exercise of 1,500,000 common stock warrants with an exercise prices of $0.083. On February 26, 2019, a total of 246,227 shares of the Company’s common stock were issued in connection with the cashless exercise of 250,000 common stock warrants at an exercise price of $0.083. On March 26, 2019, a total of 488,567 shares of the Company’s common stock were issued in connection with the cashless exercise of 500,000 common stock warrants at an exercise price of $0.083. As of June 30, 2019, the Company expects to recognize $1,282,857 of stock-based compensation for the non-vested outstanding warrants over a weighted-average period of 2.51 years. Warrant activity for the nine months ended June 30, 2018 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 received $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 services 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 received $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 received $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 received $1,633 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 7 for additional details.) 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. During the nine months ended June 30, 2019, the Company recognized $372,442 of stock-based compensation related to warrants.

STOCK OPTIONS

STOCK OPTIONS	9 Months Ended
	Jun. 30, 2019
Other Liabilities Disclosure [Abstract]
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. As of June 30, 2019, there were 2,552,910 shares available for issuance under the plan. 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 who The following is a summary of stock option activity during the nine months ended June 30, 2019. Number of Option Shares Weighted Average Exercise Price Balance, September 30, 2018 319,206 $ 1.18 Options granted 127,884 $ 1.95 Options expired — — Options canceled — — Options exercised — — Balance, June 30, 2019 447,090 $ 1.40 As of June 30, 2019, there are options exercisable to purchase 447,090 shares of common stock in the Company. As of June 30, 2019, the outstanding options have a weighted average remaining term of was 2.39 years and an intrinsic value of $239,392. Option activity for the nine months ended June 30, 2019 During the nine months ended June 30, 2019, the Company issued 127,884 options to purchase shares of common stock to employees, the shares were granted at quoted market prices ranging from $1.51 to $5.90. The options were valued at issuance using the Black Scholes model and stock compensation expense of $245,000 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 and amortized of the term of the agreement. During the nine months ended June 30, 2019, $191,425 was been expensed as stock-based compensation. The Black-Scholes model utilized the following inputs to value the options granted during the nine months ended June 30, 2019: Fair value assumptions – Options: June 30, 2019 Risk free interest rate 2.21-2.91% Expected term (years) 3 Expected volatility 239%-271% Expected dividends 0% As of June 30, 2019, the Company expects to recognize $0 of stock-based compensation for the non-vested outstanding options over a weighted-average period of 0 years. Option activity for the nine months ended June 30, 2018 During the nine months ended June 30, 2018, the Company issued 41,065 options to purchase shares of the common stock to employees, the shares were granted at quoted market prices between $1.57 and $3.45. The options were valued at issuance using the Black Scholes model and stock compensation expense of $75,000 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, $105,096 had been expensed as stock compensation. The Black-Scholes model utilized the following inputs to value the options granted 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%

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
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 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. Future minimum Fiscal year ending September 30, 2019 - $12,536 Fiscal year ending September 30, 2020 - $50,521 Fiscal year ending September 30, 2021 - $43,170

MAJOR CUSTOMERS AND VENDORS

MAJOR CUSTOMERS AND VENDORS	9 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
MAJOR CUSTOMER	For the nine months ended June 30, 2019 and 2018, the Company had the following customers that represented more than 10% of sales. June 30, 2019 June 30, 2018 Customer A 33.9 % — Customer B 21.4 % — Customer C — 14.7% Customer D 21.9 % 68.8% For the nine months ended June 30, 2019 and 2018, the Company had the following suppliers that represented more than 10% of direct material costs. June 30, 2019 June 30, 2018 Vendor A — 14.0% Vendor B — 28.4% Vendor C — 27.4% Vendor D — 10.3% Vendor E 90.1 % —

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Issuance of Common stock for services During the period commencing July 1, 2019 through August 15, 2018, the Company issued 60,000 shares of the Company’s $0.001 par value common stock to Regal Consulting, LLC for investor relations services. Issuance of Stock options to employees During the period commencing July 1, 2019 through August 15, 2019, the Company issued 11,641 options to purchase shares of common stock to employees, the options were granted at quoted market prices ranging from $1.23 to $1.90. Issuance of Common stock for convertible debt On July 19, 2019, the investor converted $500,000 in principal and $175,000 in interest as a conversion premium, for 451,086 shares of the Company common stock at an effective conversion price of $1.82. (see Note 8 for additional details.) On January 7, 2019, an investor converted $2,500,000 in principal and $875,000 in interest as a conversion premium, for 1,784,729 shares of the Company common stock at an effective conversion price of $1.89. On July 9, 2019, in accordance with the terms of the agreement the investor was issued an additional 456,140 shares of common stock due to the decrease in stock price resulting in an effective conversion price of $1.51. (see Note 8 for additional details.) On March 6, 2019, the investor converted $1,000,000 in principal and $350,000 in interest as a conversion premium, for 713,892 shares of the Company common stock at an effective conversion price of $1.89. On July 16, 2019, in accordance with the terms of the agreement the investor was issued an additional 182,456 shares of common stock due to the decrease in stock price resulting in an effective conversion price of $1.51. (see Note 8 for additional details.) Amendment to Articles of Incorporation On August 9, 2019, the Company filed a Certificate of Amendment to its Articles of Incorporation to increase its authorized shares of common stock from 100,000,000 to 200,000,000. The amendment was previously approved by written consent of the Company’s Board and more than a majority of the voting power of its stockholders and delivered to stockholders of record as of the close of business July 2, 2019 pursuant to a Definitive Information Statement on Schedule 14C.

SUMMARY OF SIGNIFICANT POLICI_2

SUMMARY OF SIGNIFICANT POLICIES (Policies)	9 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation and liquidity	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. The Company has incurred losses for the past several years while developing infrastructure and its software platforms. As shown in the accompanying unaudited consolidated financial statements, the Company incurred net losses of $14,020,002 during the nine months ended June 30, 2019. In response to these conditions and to ensure the Company has sufficient capital for ongoing operations for a minimum we
Principles of Consolidation	The accompanying consolidated financial statements include the accounts of CleanSpark, Inc., and its wholly owned operating subsidiaries, CleanSpark, LLC, CleanSpark, II, LLC and CleanSpark Critical Power Systems Inc. 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 impairment, impairments and estimations of long-lived assets, revenue recognition on percentage of completion type contracts, allowances for uncollectible accounts, 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	For purposes of the statements of cash flows, the Company considers all highly liquid investments and short-term debt instruments with original maturities of three months or less to be cash equivalents. There was $8,016,078 and $412,777 in cash and no cash equivalents as of June 30, 2019 and September 30, 2018, respectively.
Revenue recognition	Upon adoption of ASC Topic 606, the Company revised its accounting policy on revenue recognition from the policy provided in the Notes to Consolidated Financial Statements included in our September 30, 2018 10-K. The revised accounting policy on revenue recognition is provided below. Engineering & Construction Contracts and Service Contracts The company recognizes engineering and construction contract revenue over time, as performance obligations are satisfied, due to the continuous transfer of control to the customer. Engineering and construction contracts are generally accounted for as a single unit of account (a single performance obligation) and are not segmented between types of services. The company recognizes revenue based primarily on contract cost incurred to date compared to total estimated contract cost (an input method). The input method is the most faithful depiction of the company’s performance because it directly measures the value of the services transferred to the customer. Customer-furnished materials, labor and equipment and, in certain cases, subcontractor materials, labor and equipment, are included in revenue and cost of revenue when management believes that the company is acting as a principal rather than as an agent (i.e., the company integrates the materials, labor and equipment into the deliverables promised to the customer). Customer-furnished materials are only included in revenue and cost when the contract includes construction activity and the company has visibility into the amount the customer is paying for the materials or there is a reasonable basis for estimating the amount. The company recognizes revenue, but not profit, on certain uninstalled materials that are not specifically produced, fabricated, or constructed for a project. Revenue on these uninstalled materials is recognized when the cost is incurred (when control is transferred). Changes to total estimated contract cost or losses, if any, are recognized in the period in which they are determined as assessed at the contract level. Pre-contract costs are expensed as incurred unless they are expected to be recovered from the client. Project mobilization costs are generally charged to project costs as incurred when they are an integrated part of the performance obligation being transferred to the client. Customer payments on engineering and construction contracts are typically due within 30 to 45 days of billing, depending on the contract. For service contracts (including maintenance contracts) in which the company has the right to consideration from the customer in an amount that corresponds directly with the value to the customer of the company’s performance completed to date, revenue is recognized when services are performed and contractually billable. Service contracts that include multiple performance obligations are segmented between types of services. For contracts with multiple performance obligations, the company allocates the transaction price to each performance obligation using an estimate of the stand-alone selling price of each distinct service in the contract. Revenue recognized on service contracts that have not been billed to clients is classified as a current asset under contract assets on the Consolidated Balance Sheet. Amounts billed to clients in excess of revenue recognized on service contracts to date are classified as a current liability under contract liabilities. Customer payments on service contracts are typically due within 30 days of billing, depending on the contract. Contract assets represent revenue recognized in excess of amounts billed and include unbilled receivables (typically for cost reimbursable contracts) of $0 and contract work in progress (typically for fixed-price contracts) of $4,282 as of June 30, 2019. Unbilled receivables, which represent an unconditional right to payment subject only to the passage of time, are reclassified to accounts receivable when they are billed under the terms of the contract. Advances that are payments on account of contract assets of $0 and $0 as of June 30, 2019 and September 30, 2018, respectively, have been deducted from contract assets. Contract liabilities represent amounts billed to clients in excess of revenue recognized to date. The Company recorded $0 and $0 in contract liabilities as of June 30, 2019 and September 30, 2018, respectively. Revenues from Sale of Equipment Performance Obligations Satisfied at a point in time. We recognize revenue on agreements for non-customized equipment we In situations where arrangements include customer acceptance provisions based on seller or customer-specified objective criteria, we recognize revenue when we have concluded that the customer has control of the goods and that acceptance is likely to occur. We generally do not provide for anticipated losses on point in time transactions prior to transferring control of the equipment to the customer. Our billing terms for these point in time equipment contracts vary and generally coincide with delivery to the customer; however, within certain businesses, we receive progress payments from customers for large equipment purchases, which is generally to reserve production slots with our manufacturing partners, which are recorded as liabilities. The Company recorded $428,042 and $0 in contract liabilities as of June 30, 2019 and September 30, 2018, respectively. Service Performance obligations satisfied over time. We enter into long-term product service agreements with our customers primarily within our microgrid segment. These agreements require us to provide preventative maintenance, and standby support services that include certain levels of assurance regarding system performance throughout the contract periods, these contracts will generally range from 5 to 10 years. We account for items that are integral to the maintenance of the equipment as part of our service related performance obligation, unless the customer has a substantive right to make a separate purchasing decision (e.g., equipment upgrade). Contract modifications that extend or revise contract terms are not uncommon and generally result in our recognizing the impact of the revised terms prospectively over the remaining life of the modified contract (i.e., effectively like a new contract). Revenues are recognized for these arrangements on a straight line basis consistent with the nature, timing and extent of our services, which primarily relate to routine maintenance and as needed product repairs. Our billing terms for these contracts vary, but we generally invoice periodically as services are provided. Variable Consideration The nature of the company’s contracts gives rise to several types of variable consideration, including claims and unpriced change orders; awards and incentive fees; and liquidated damages and penalties. The company recognizes revenue for variable consideration when it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur. The company estimates the amount of revenue to be recognized on variable consideration using the expected value (i.e., the sum of a probability-weighted amount) or the most likely amount method, whichever is expected to better predict the amount. Factors considered in determining whether revenue associated with claims (including change orders in dispute and unapproved change orders in regard to both scope and price) should be recognized include the following: (a) the contract or other evidence provides a legal basis for the claim, (b) additional costs were caused by circumstances that were unforeseen at the contract date and not the result of deficiencies in the company’s performance, (c) claim-related costs are identifiable and considered reasonable in view of the work performed, and (d) evidence supporting the claim is objective and verifiable. If the requirements for recognizing revenue for claims or unapproved change orders are met, revenue is recorded only when the costs associated with the claims or unapproved change orders have been incurred. Back charges to suppliers or subcontractors are recognized as a reduction of cost when it is determined that recovery of such cost is probable and the amounts can be reliably estimated. Disputed back charges are recognized when the same requirements described above for claims accounting have been satisfied. The company generally provides limited warranties for work performed under its engineering and construction contracts. The warranty periods typically extend for a limited duration following substantial completion of the company’s work on a project. Historically, warranty claims have not resulted in material costs incurred. Practical Expedients If the company has a right to consideration from a customer in an amount that corresponds directly with the value of the company’s performance completed to date (a service contract in which the company bills a fixed amount for each hour of service provided), the company recognizes revenue in the amount to which it has a right to invoice for services performed. The company does not adjust the contract price for the effects of a significant financing component if the company expects, at contract inception, that the period between when the company transfers a service to a customer and when the customer pays for that service will be one year or less. The company has made an accounting policy election to exclude from the measurement of the transaction price all taxes assessed by governmental authorities that are collected by the company from its customers (use taxes, value added taxes, some excise taxes). For the nine months ended June 30, 2019 and 2018, the Company reported revenues of $2,209,542 and $466,931, respectively. Retention receivable is the amount withheld by a customer until a contract is completed. Retention receivables of $42,422 and $17,751 were included in the balance of trade accounts receivable as of June 30, 2019 and September 30, 2018, respectively.
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, 2019, the cash balance in excess of the FDIC limits was $7,766,078. 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 14 for details.)
Stock-based compensation	The Company follows the guidelines in FASB Codification Topic ASC 718-10 “ Compensation-Stock Compensation,
Earnings (loss) per share	The Company reports earnings (loss) per share in accordance with Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 260-10 “ Earnings Per Share,
Recently Issued Accounting Pronouncements	In June 2018, the FASB issued ASU 2018-07, "Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting," which modifies the accounting for share-based payment awards issued to nonemployees to largely align it with the accounting for share-based payment awards issued to employees. ASU 2018-07 is effective for us for annual periods beginning October 1, 2019. We are evaluating the potential impact to our financial position or results of operations. In August 2018, the FASB issued ASU 2018-15, "Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract," which allows for the capitalization of certain implementation costs incurred in a hosting arrangement that is a service contract. ASU 2018-15 allows for either retrospective adoption or prospective adoption to all implementation costs incurred after the date of adoption. ASU 2018-15 is effective for fiscal years beginning after December 15, 2019. We are currently evaluating the impact the adoption of this new standard will have on our financial position and results of operations. In February 2016, the FASB issued ASU 2016-02, “Leases” (“ASC 842”). The guidance requires lessees to recognize almost all leases on their balance sheet as a right-of-use asset and a lease liability. For income statement purposes, the FASB retained a dual model, requiring leases to be classified as either operating or finance. Lessor accounting is similar to the current model, but updated to align with certain changes to the lessee model and the new revenue recognition standard. Existing sale-leaseback guidance, including guidance for real estate, is replaced with a new model applicable to both lessees and lessors. ASC 842 is effective for fiscal years beginning after December 15, 2018. We are currently evaluating the impact the adoption of this new standard will have on our financial position and results of operations. The Company has evaluated all other recent accounting pronouncements, and believes that none of them will have a material effect on the Company's financial position, results of operations or cash flows.
Reclassifications	Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations or net assets of the Company.
Fair Value of financial instruments	The carrying value of cash, accounts payable and accrued expenses, and debt (See Notes 6 & 7) 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 convertible debt is also stated at fair value of $12,500,000 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.

ACQUISITION OF PIONEER CRITIC_2

ACQUISITION OF PIONEER CRITICAL POWER, INC. AND RELATED ASSETS (Tables)	9 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Fair value of the consideration	Consideration Fair Value 1,750,000 shares of common stock $ 3,867,500 500,000 warrants $1.60 1,102,417 500,000 warrants $2.00 1,102,107 Total Consideration $ 6,072,024
Purchase price allocations	Purchase Price Allocation Engineering designs $ 250,000 UL files 100,000 Customer list & non-compete agreement 5,722,024 $ 6,072,024

CAPITALIZED SOFTWARE (Tables)

CAPITALIZED SOFTWARE (Tables)	9 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Capitalized Software	June 30, 2019 September 30, 2018 mVSO software $ 5,015,724 $ 4,708,203 mPulse software 6,665,044 6,334,772 Capitalized Software: 11,680,768 11,042,975 Less: accumulated amortization (3,291,361 ) (2,256,749) Capitalized Software, net $ 8,389,407 $ 8,786,226

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	June 30, 2019 September 30 ,2018 Patents $ 74,112 $ 71,962 Websites 16,482 16,482 Customer list and non-compete agreement 5,722,024 — Trademarks 5,928 5,928 Engineering trade secrets 4,370,269 4,020,269 Software — 26,990 Intangible assets: 10,188,815 4,141,631 Less: accumulated amortization (2,143,784 ) (927,164) Intangible assets, net $ 8,045,031 $ 3,214,467

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	9 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets	June 30, 2019 September 30, 2018 Machinery and equipment $ 136,890 $ 130,191 Furniture and fixtures 75,122 54,251 Total 212,012 184,442 Less: accumulated depreciation (129,350 ) (97,711) Fixed assets, net $ 82,662 $ 86,731

LOANS (Tables)

LOANS (Tables)	9 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Long Term Notes Payable	Long-term loans payable consist of the following: June 30, 2019 September 30, 2018 Promissory notes $ — $ 150,000 Total $ — $ 150,000
Current Notes Payable	Current loans payable consist of the following: June 30, 2019 September 30, 2018 Promissory notes $ 300,000 $ 628,951 Insurance financing loans 34,935 10,257 Current loans payable: 334,935 639,208 Unamortized debt discount — (181,629) Total, net of unamortized discount $ 334,935 $ 457,579

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended
	Jun. 30, 2019
SPA 1
Securities Purchase Agreement	Principal $ 1,750,000 Unamortized debt discount (1,317,708) Total, net of unamortized discount 432,292
SPA 2
Securities Purchase Agreement	Principal $ 10,750,000 Unamortized debt discount (9,675,000) Total, net of unamortized discount 1,075,000
SPA Summary
Securities Purchase Agreement	Principal – December 31, 2018 Note $ 1,750,000 Principal – April 17, 2019 Note 10,750,000 Total principal on convertible notes (long-term) 12,500,000 Unamortized debt discount (10,992,708) Total convertible notes, net of unamortized discount (long-term) $ 1,507,292

STOCK WARRANTS (Tables)

STOCK WARRANTS (Tables)	9 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Schedule of Warrant Summary	Number of Warrant Shares Weighted Average Exercise Price Balance, September 30, 2018 8,989,299 $ 0.89 Warrants granted 6,413,333 $ 3.22 Warrants expired — — Warrants canceled — — Warrants exercised (2,262,000 ) 0.08 Balance,June 30, 2019 13,140,632 $ 2.17
Fair Value Assumptions	Fair value assumptions – Warrants: June 30, 2019 Risk free interest rate 2.36% -3.01% Expected term (years) 3-5 Expected volatility 254-268% Expected dividends 0%

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	3 Months Ended	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2019
Other Liabilities Disclosure [Abstract]
Stock Options		Number of Option Shares Weighted Average Exercise Price Balance, September 30, 2018 319,206 $ 1.18 Options granted 127,884 $ 1.95 Options expired — — Options canceled — — Options exercised — — Balance, June 30, 2019 447,090 $ 1.40
Fair Value Assumptions	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%	Fair value assumptions – Options: June 30, 2019 Risk free interest rate 2.21-2.91% Expected term (years) 3 Expected volatility 239%-271% Expected dividends 0%

MAJOR CUSTOMER (Tables)

MAJOR CUSTOMER (Tables)	9 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
Major Customers	June 30, 2019 June 30, 2018 Customer A 33.9 % — Customer B 21.4 % — Customer C — 14.7% Customer D 21.9 % 68.8%
Major Suppliers	June 30, 2019 June 30, 2018 Vendor A — 14.0% Vendor B — 28.4% Vendor C — 27.4% Vendor D — 10.3% Vendor E 90.1 % —

ORGANIZATION AND LINE OF BUSI_2

ORGANIZATION AND LINE OF BUSINESS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2019	Mar. 26, 2019	Feb. 26, 2019	Jan. 22, 2019	Jan. 07, 2019	Sep. 30, 2018	Aug. 01, 2018	Jun. 15, 2018	Jul. 01, 2016
Date of Incorporation	Oct. 15, 1987
Liabilities Assumed									$ 200,000
Common stock issued as consideration for acquisition	44,658,282			1,750,000	1,444,170	36,116,447
Warrant exercise price per share		$ 0.083	$ 0.083		$ 0.083		$ 0.8	$ 0.80
Warrant One
Warrant issued as consideration for acquisition				500,000
Term of warrant				5 years
Warrant exercise price per share				$ 1.60
Warrant Two
Warrant issued as consideration for acquisition				500,000
Term of warrant				5 years
Warrant exercise price per share				$ 2

SUMMARY OF SIGNIFICANT POLICI_3

SUMMARY OF SIGNIFICANT POLICIES (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2018
Accounting Policies [Abstract]
Net loss	$ (3,971,911)	$ (7,764,540)	$ (2,283,551)	$ (6,153,847)	$ (1,328,925)	$ (1,056,515)	$ (14,020,002)	$ (8,539,287)
Woking Capital	10,101,314						10,101,314
Cash and no cash equivalents	8,016,078						8,016,078		$ 412,777
Revenues	1,222,736			$ 328,586			2,209,542	466,931
Retention Receivables	42,422						42,422		17,751
Allowance for doubtful accounts. net of	$ 0						0		0
Cash balance in excess of FDIC limits							7,766,078
Warranty costs and associated liabilities							$ 0	0
Shares issuable upon excercise of outstanding options	38,921,055						38,921,055
Impairment Expense							$ 0	$ 0
Contract liablilities	$ 428,042						428,042		0
Contract assets	0						0		$ 0
Contract work in progress	4,282						4,282
Long term convertible debt at fair value	$ 12,500,000						$ 12,500,000

ACQUISITION OF PIONEER CRITIC_3

ACQUISITION OF PIONEER CRITICAL POWER, INC. AND RELATED ASSETS - Fair value consideration (Details)	9 Months Ended
	Jun. 30, 2019USD ($)
Accounting Policies [Abstract]
Fair value of 1,750,000 shares of common stock	$ 3,867,500
Fair value of 500,000 warrants @ 1.60	1,102,417
Fair value of 500,000 warrants @ 2.00	1,102,107
Total Consideration	$ 6,072,024

ACQUISITION OF PIONEER CRITIC_4

ACQUISITION OF PIONEER CRITICAL POWER, INC. AND RELATED ASSETS - Purchase price allocation (Details)	9 Months Ended
	Jun. 30, 2019USD ($)
Accounting Policies [Abstract]
Engineering designs	$ 250,000
UL files	100,000
Customer list and non compete agreement	5,722,024
Total purchase price allocation	$ 6,072,024

ACQUISITION OF PIONEER CRITIC_5

ACQUISITION OF PIONEER CRITICAL POWER, INC. AND RELATED ASSETS (Details Narrative) - $ / shares	Jun. 30, 2019	Mar. 26, 2019	Feb. 26, 2019	Jan. 22, 2019	Jan. 07, 2019	Sep. 30, 2018	Aug. 01, 2018	Jun. 15, 2018
Common stock issued as consideration for acquisition	44,658,282			1,750,000	1,444,170	36,116,447
Warrant exercise price per share		$ 0.083	$ 0.083		$ 0.083		$ 0.8	$ 0.80
Warrant One
Warrant issued as consideration for acquisition				500,000
Term of warrant				5 years
Warrant exercise price per share				$ 1.60
Warrant Two
Warrant issued as consideration for acquisition				500,000
Term of warrant				5 years
Warrant exercise price per share				$ 2

CAPITALIZED SOFTWARE (Details)

CAPITALIZED SOFTWARE (Details) - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Fair Value Disclosures [Abstract]
mVSO software	$ 5,015,724	$ 4,708,203
mPulse software	6,665,044	6,334,772
Capitalized software	11,680,768	11,042,975
Accumulated Amortization	(3,291,361)	(2,256,749)
Capitalized Software, net	$ 8,389,407	$ 8,786,226

CAPITALIZED SOFTWARE (Details N

CAPITALIZED SOFTWARE (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Fair Value Disclosures [Abstract]
Product Development Expense	$ 1,034,612	$ 1,030,823
Capitalized in Software Development	637,793
Capitalized Stock Compensation Cost	$ 68,750

INTANGIBLE ASSETS - Schedule o

INTANGIBLE ASSETS - Schedule of Intangible Assets (Details) - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Patents	$ 74,112	$ 71,962
Websites	16,482	16,482
Brand and Client List	5,722,024
Trademarks	5,928	5,928
Engineering trade secrets	4,370,269	4,020,269
Software		26,990
Intangible assets	10,188,815	4,141,631
Less: accumulated depreciation	(2,143,784)	(927,164)
Intangible Assets, Net	$ 8,045,031	$ 3,214,467

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Accounting Policies [Abstract]
Amortization Expense	$ 1,243,610	$ 592,315

FIXED ASSETS - Schedule of Prop

FIXED ASSETS - Schedule of Property Pant and Equipment (Details) - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Machinery and equipment	$ 136,890	$ 130,191
Furniture and fixtures	75,122	54,251
Total	212,012	184,442
Less: accumulated depreciation	129,350	97,711
Fixed assets, net	$ 82,662	$ 86,731

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Accounting Policies [Abstract]
Depreciation Expense	$ 31,639	$ 40,390

LOANS - Long Term (Details)

LOANS - Long Term (Details) - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Debt Disclosure [Abstract]
Promissory Notes		$ 150,000
Total		$ 150,000

LOANS - Current (Details)

LOANS - Current (Details) - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Debt Disclosure [Abstract]
Prommisory Notes	$ 300,000	$ 628,951
Insurance financing loans	34,935	10,257
Current loans payable	334,935	639,208
Unamortized Debt Discount		(181,629)
Total Net Of Unamortized Discount	$ 334,935	$ 457,579

LOANS (Details Narrative)

LOANS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Mar. 26, 2019	Feb. 26, 2019	Feb. 11, 2019	Jan. 22, 2019	Jan. 07, 2019	Sep. 30, 2018	Sep. 21, 2018	Sep. 20, 2018	Aug. 14, 2018	Aug. 01, 2018	Jun. 15, 2018	May 22, 2018	Feb. 01, 2018	Jan. 12, 2018	Dec. 05, 2017	Nov. 20, 2017	Nov. 11, 2017	Oct. 06, 2017	Sep. 05, 2017
Face Value of note												$ 130,625	$ 116,600	$ 24,500		$ 18,400	$ 50,000	$ 80,000	$ 100,000	$ 45,000	$ 150,000
Cash received												125,000	110,000	$ 24,500		$ 18,400	$ 50,000	$ 80,000	$ 100,000	$ 45,000	$ 150,000
Original Issue Discount												5,625	6,600
Warrants Issued												$ 25,000	$ 116,600
Warrant Exercise Price			$ 0.083	$ 0.083			$ 0.083					$ 0.8	$ 0.80
Common stock issued	44,658,282					1,750,000	1,444,170	36,116,447
Principal outstanding	$ 34,935
Loans Payable 1
Date Executed	Sep. 5, 2017
Promissory Note interest rate	9.00%
Term of repayment	24 months
Owed in principal	$ 150,000
Accrued Interest	$ 1,146
Shares used to secure note	150,000
Interest Expense	$ 10,096	$ 10,097
Loans Payable 2
Date Executed	Oct. 6, 2017
Promissory Note interest rate	5830.00%
Term of repayment	12 months
Owed in principal	$ 3,750
Accrued Interest	450
Interest Expense	$ 0	12,375
Loans Payable 4
Date Executed	Nov. 11, 2017
Promissory Note interest rate	10.00%
Term of repayment	24 months
Owed in principal	$ 100,000
Accrued Interest	$ 849
Shares used to secure note	100,000
Interest Expense	$ 7,478	6,411
Loans Payable 3
Date Executed	Nov. 20, 2017
Promissory Note interest rate	10.00%
Maturity Date	Dec. 31, 2018
Term of repayment	12 months
Owed in principal	$ 80,000
Accrued Interest	0
Interest Expense	$ 2,017	4,866
Loans Payable 5
Date Executed	Dec. 5, 2017
Promissory Note interest rate	9.00%
Term of repayment	24 months
Owed in principal	$ 50,000
Accrued Interest	$ 383
Shares used to secure note	50,000
Interest Expense	$ 3,367	2,552
Loans Payable 6
Date Executed	Jan. 12, 2018
Promissory Note interest rate	5850.00%
Term of repayment	12 months
Owed in principal	$ 6,133
Accrued Interest	184
Interest Expense	$ 0	3,680
Loans Payable 10
Date Executed	May 22, 2018
Promissory Note interest rate	51.00%
Term of repayment	12 months
Owed in principal	$ 18,375
Accrued Interest	1,960
Interest Expense	$ 0	0
Loans Payable 11
Date Executed	Jun. 15, 2018
Promissory Note interest rate	10.00%
Owed in principal	$ 0
Accrued Interest	0
Interest Expense	3,217
Financing Expense	48,424
Value of Warrants Issued - Debt Discount	110,000
Unamortized Discount	$ 0
Loans Payable 12
Date Executed	Aug. 1, 2018
Promissory Note interest rate	10.00%
Owed in principal	$ 0
Accrued Interest	0
Interest Expense	3,003	0
Financing Expense	38,499
Value of Warrants Issued - Debt Discount	71,373
Unamortized Discount	$ 0
Loans Payable 13
Date Executed	Aug. 14, 2018
Promissory Note interest rate	5857.00%
Face Value of note											$ 19,600
Cash received											$ 19,600
Term of repayment	12 months
Owed in principal	$ 17,967
Accrued Interest	784
Interest Expense	$ 0	0
Loans Payable 14
Date Executed	Sep. 20, 2018
Promissory Note interest rate	10.00%
Face Value of note										$ 52,500
Cash received										50,000
Original Issue Discount										2,500
Owed in principal	$ 50,000
Accrued Interest	144
Interest Expense	1,323	0
Financing Expense	47,353
Warrants Issued										$ 25,000
Warrant Exercise Price										$ 0.8
Value of Warrants Issued - Debt Discount	$ 50,000
Loans Payable 15
Date Executed	Sep. 21, 2018
Promissory Note interest rate	10.00%
Face Value of note									$ 52,500
Cash received									50,000
Original Issue Discount									2,500
Principal and Interest Payments									25,000
Owed in principal	$ 50,000
Accrued Interest	144
Interest Expense	1,323	$ 0
Financing Expense	47,353
Warrants Issued									$ 25,000
Warrant Exercise Price									$ 0.8
Value of Warrants Issued - Debt Discount	50,000
Loss on settlement of debt	$ 26,225
Common stock issued									25,000
Installment Loans
Promissory Note interest rate	6.10%
Term of repayment	10 months
Installment Loan Two
Promissory Note interest rate	5.60%
Term of repayment	10 months
Installment Loans
Face Value of note															$ 35,089
Cash received															$ 35,089
Installment Loan Two
Face Value of note					$ 78,603
Cash received					$ 76,800

CONVERTIBLE NOTES PAYABLE- Conv

CONVERTIBLE NOTES PAYABLE- Convertible note repayments (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Outstanding principal paid	$ 555,000
shares issued commitment fee	137,500
shares returned from commitment	137,500
Commitment fee	In connection with the issuance of the Note, the Company issued to the Purchaser, as a commitment fee, 137,500 returnable shares of its common stock. As a result of the repayment the shares were returned to treasury and cancelled on January 8, 2019.
EMA Financial, LLC
Outstanding principal paid	$ 225,000
Prepayment penalties	35,000
Interest paid	10,736
Unamortized debt discount	176,045
Labrys Fund, LP
Outstanding principal paid	330,000
Interest paid	11,609
Unamortized debt discount	$ 309,834

CONVERTIBLE NOTES PAYABLE - Lon

CONVERTIBLE NOTES PAYABLE - Long Term Convertible Note Payable (Details)	9 Months Ended
	Jun. 30, 2019USD ($)
Principal of long term convertible notes	$ 12,500,000
Unamortized debt discount	10,992,708
Total, net of unamortized discount	1,507,292
Convertible Debenture[Member]
Principal of long term convertible notes	1,750,000
Unamortized debt discount	1,317,708
Total, net of unamortized discount	432,292
Convertible Debenture Two[Member]
Principal of long term convertible notes	10,750,000
Unamortized debt discount	9,675,000
Total, net of unamortized discount	$ 1,075,000

CONVERTIBLE NOTES PAYABLE - Sum

CONVERTIBLE NOTES PAYABLE - Summary of Convertible Note Payable (Details)	9 Months Ended
	Jun. 30, 2019USD ($)
Principal of long term convertible notes	$ 12,500,000
Unamortized debt discount	10,992,708
Total, net of unamortized discount	1,507,292
Convertible Debenture[Member]
Principal of long term convertible notes	1,750,000
Unamortized debt discount	1,317,708
Total, net of unamortized discount	432,292
Convertible Debenture Two[Member]
Principal of long term convertible notes	10,750,000
Unamortized debt discount	9,675,000
Total, net of unamortized discount	$ 1,075,000

CONVERTIBLE NOTES PAYABLE- Long

CONVERTIBLE NOTES PAYABLE- Long Term (Details Narrative) - USD ($)	Mar. 06, 2019	Jan. 07, 2019	Jun. 30, 2019	Jun. 30, 2018
Debt discount on convertible debt			$ 14,995,000	$ 184,250
Principal converted as premium	$ 1,000,000	$ 2,500,000
Interest converted as premium	$ 350,000	$ 875,000
Shares delivered in conversion	713,892	1,784,729
Conversion price of shares	$ 1.89	$ 1.89
Percent adjustment to conversion and interest rate upon default		10.00%
Investor tender to company			5,000,000
Debt discount charged as financing expense			3,932,292
Convertible Debenture[Member]
Convertible Debenture. face value			$ 5,250,000
Convertible debenture, interest rate			$ 0.075
Common stock issued			100,000
Common Stock Purchase warrant options			3,083,333
Warrant shares based on 2.00 per share price			1,250,000
Warrant shares based on 2.50 per share price			1,000,000
Warrant shares based on 5.00 per share price			500,000
Warrant shares based on 7.50 per share price			333,333
Debt discount on convertible debt			$ 4,995,000
Investor tender to company			5,000,000
Debt discount charged as financing expense			3,932,292
Convertible Debenture Two[Member]
Convertible Debenture. face value			$ 10,750,000
Convertible debenture, interest rate			$ 0.075
Series B preferred stock issued			2,150
Series B preferred stock, interest rate			$ 0.075
Agreegate purchase price			$ 20,000,000
Right to aqcuire shares of common stock			1,250,000
Cash only basis to acquire warrant shares			2,300,000
Investor tender to company			$ 10,000,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2018
Interest Expense	$ 1,495,213	$ 368,690	$ 7,196,287	$ 418,109
Consulting Agmt
Bonus on Revenue			50.00%
Employment Agreement costs maximum per year			$ 15,000
Medical Insurance Stripend			1,000
Paid earnings			$ 353,140	146,323
Consulting Agmt 2
Bonus on Revenue			50.00%
Employment Agreement costs maximum per year			$ 15,000
Medical Insurance Stripend			1,000
Paid earnings			$ 353,140	$ 146,323
Consulting Agmt 3 Zero Positive
Date of Agreement			Aug. 28, 2018
Term of Agreement			1 year
Professional fees owed			$ 160,000
Bonus on Revenue			50.00%
Bonus on Revenue from Direct Sales			5000000.00%
Medical Insurance Stripend			$ 500
Paid earnings			127,772
Defered as Accrued Compensation			10,000
Deferred Compensation Owed			68,686
Consulting Agmt 4 McNeill
Board compensation			15,000
Consulting Agmt Huber
Paid earnings			91,573
Two Promissory Notes
Promissory Note, Value					$ 30,000
Value received by Company					$ 30,000
Prommisory Note, interest rate					15.00%
Principal Owed					$ 0
Repaid to principal					$ 30,000
Interest Expense			1,147
Two Additional Promissory Notes
Promissory Note, Value			$ 25,030
Prommisory Note, interest rate			15.00%
11 Promissory Notes
Promissory Note, Value			$ 189,690
Value received by Company			$ 214,720
Prommisory Note, interest rate			15.00%
Principal Owed			$ 0
Interest Expense			7,648
Interest Owed			$ 0
Warrant Purchase Two
Shares purchased from warrant exercise			900,000
Purchase price of warrants			$ 0.80
Value of warrant to company			$ 2,607,096
Term of Warrant			10 years
Risk free interest rate			3.05%
Dividend Yield			0.00%
Volatility Rate			191.00%
Vested Immediately			$ 300,000
Warrants Vested			457,143
Company Expense			372,442
Eight Promissory Notes
Value of warrant to company			163,100
Face value of additional notes			50,000
Promissory Note, Value			163,100
Value received by Company			$ 213,100
Prommisory Note, interest rate			15.00%
Interest Expense			$ 8,016
Blue Chip Accounting, LLC
Paid accounting, tax, and administrative service			49,288
Non Executive Board Members
Board compensation			$ 2,500

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative)	1 Months Ended	3 Months Ended					9 Months Ended
	Dec. 30, 2016USD ($)shares	Jun. 30, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Jun. 30, 2019USD ($)$ / sharesshares	Jun. 30, 2018USD ($)shares	Aug. 14, 2019$ / shares	Apr. 09, 2019$ / shares	Mar. 26, 2019$ / shares	Feb. 26, 2019$ / shares	Jan. 22, 2019shares	Jan. 07, 2019$ / sharesshares	Sep. 30, 2018$ / sharesshares	Aug. 01, 2018$ / shares	Jun. 15, 2018$ / shares	May 10, 2018$ / shares	Feb. 08, 2018$ / shares	Jan. 29, 2018$ / shares	Jan. 19, 2018$ / shares
Common Stock issued to settle accounts payable			41,640
Common Stock issued to settle accounts payable, value | $			$ 75,734
Common Stock, Shares authorized		100,000,000					100,000,000								100,000,000
Common Stock, par value | $ / shares		$ .001					$ .001		$ 0.001						$ 0.001
Preferred Stock, Shares authorized		10,000,000					10,000,000								10,000,000
Preferred Stock, par value | $ / shares		$ .001					$ .001								$ 0.001
Common Stock, shares issued		44,658,282					44,658,282						1,750,000	1,444,170	36,116,447
Preferred Stock, Shares issued		1,000,000					1,000,000								1,000,000
Series A Preferred Stock, Shares		1,000,000					1,000,000
Series A Preferred Stock, Par Value | $ / shares		$ 0.001					$ 0.001
Common stock Issued								300,000
Cashless Exercise of options and warrants | $							$ 2,179	$ 387
Shares issued for direct investment			452,250
Shares issued for direct investment, value | $			$ 361,800	$ 80,000	$ 34,400	$ 137,500
Purchase Price per share issued for Direct Investment | $ / shares			$ 0.80
Converted Shares			258,589
Warrant, exercise price | $ / shares											$ 0.083	$ 0.083		$ 0.083		$ 0.8	$ 0.80
Interest expense | $		$ 1,495,213		$ 368,690			$ 7,196,287	$ 418,109
Accounts Payable [Member]
Common Stock, value per share		.001					.001
Common Stock Issued, Value | $		$ 75,733					$ 75,733
Investor [Member]
Common Stock, value per share		0.001					0.001
Warrant exercised to purchase shares	27,548
Warrant, exercise price | $ / shares		$ 0.363					$ 0.363
Warrant value to company | $	$ 10,000
Investor 4 [Member]
Common Stock, value per share																					0.001
Warrant, exercise price | $ / shares																					$ 0.083
Investor 5[Member]
Common Stock, value per share																					0.001
Warrant, exercise price | $ / shares																					$ 0.363
Investor 6 [Member]
Common Stock, value per share																				0.001
Warrant, exercise price | $ / shares																				$ 0.363
Investor 7 [Member]
Common Stock, value per share																			0.001
Warrant, exercise price | $ / shares																			$ 0.0367
Brian Huber [Member]
Common Stock, value per share																		0.001
Warrant, exercise price | $ / shares																		$ 1.5
Investor 9 [Member]
Common Stock, value per share										.001
Warrant, exercise price | $ / shares										$ .363
Fourteen Investors [Member]
Shares issued for direct investment							314,875
Shares issued for direct investment, value | $							$ 251,900
Purchase Price per share issued for Direct Investment | $ / shares							$ 0.80
Auctus Fund LLC [Member]
Shares cancelled and retuned to Company							137,500
Returnable Shares issued as commitment fee							137,500
Regal Consulting LLC [Member]
Date of Issuance							Sep. 11, 2018
Shares issued for direct investment							270,000
Returnable Shares issued as commitment fee							30,000
Stock Compensation | $							$ 782,700
Consultant [Member]
Date of Issuance							Oct. 15, 2018
Shares issued for direct investment							30,000
Stock Compensation | $							$ 75,000
Warrants [Member]
Date of Issuance							Oct. 2, 2018
Common Stock, par value | $ / shares		0.001					$ 0.001
Warrant exercised to purchase shares							3,000
Warrant, exercise price | $ / shares		$ 0.363					$ 0.363
Warrant value to company | $							$ 1,088
SPA 1
Shares issued for direct investment							100,000
Promissory Note [Member]
Date of Issuance							Dec. 31, 2018
Shares issued for direct investment							25,000
Shares issued for direct investment, value | $							$ 51,225
Loss on settlement of debt | $							$ 26,225
Settlement of promissory note							25,000
Cashless Exercise [Member]
Date of Issuance							Jan. 7, 2019
Common stock Issued							1,444,170
Cashless Exercise of options and warrants | $							$ 1,500,000
Investor 2
Converted Shares							1,784,729
Principal converted | $							$ 2,500,000
Interest converted | $							$ 875,000
Conversion price per share | $ / shares							$ 1.89
Merger Agreement [Member]
Date of Issuance							Jan. 22, 2119
Common stock Issued							1,750,000
Cashless Exercise 2 [Member]
Date of Issuance							Feb. 26, 2019
Common stock Issued							246,227
Cashless Exercise of options and warrants | $							$ 250,000
Investor 3 [Member]
Date of Issuance							Mar. 6, 2019
Converted Shares							713,892
Principal converted | $							$ 1,000,000
Interest converted | $							$ 350,000
Conversion price per share | $ / shares							$ 1.89
Cashless Exercise 3[Member]
Date of Issuance							Mar. 26, 2019
Common stock Issued							488,567
Cashless Exercise of options and warrants | $							$ 500,000
EMA Financial, LLC [Member]
Date of Issuance							Jan. 8, 2019
Shares cancelled and retuned to Company							137,500
Returnable Shares issued as commitment fee							137,500
Labrys Fund, LP [Member]
Date of Issuance							Mar. 23, 2018
Common stock Issued							100,000
Returnable Shares issued as commitment fee							137,500
Interest expense | $							$ 218,626
Accounts Payabe [Member]
Common stock Issued								41,640
Loss on settlement of debt | $								$ 41,092
Investor 4 [Member]
Date of Issuance							Jan. 19, 2018
Warrant exercised to purchase shares							180,000
Warrant value to company | $							$ 14,940
Investor 5[Member]
Date of Issuance							Jan. 19, 2018
Warrant exercised to purchase shares							15,000
Warrant value to company | $							$ 5,445
Investor 6 [Member]
Date of Issuance							Jan. 29, 2018
Warrant exercised to purchase shares							4,500
Warrant value to company | $							$ 1,634
Investor 7 [Member]
Common stock Issued							387,475
Warrant exercised to purchase shares							456,000
Brian Huber [Member]
Warrant exercised to purchase shares							1,353
Warrant value to company | $							$ 2,030
Investor 9 [Member]
Warrant exercised to purchase shares							9,000
Warrant value to company | $							$ 3,267
SPA 2
Date of Issuance							Apr. 17, 2018
Common stock Issued							1,250,000
SylvaCap Media
Common stock Issued							250,000
Stock Compensation | $							$ 44,126

STOCKHOLDERS' EQUITY - Series B

STOCKHOLDERS' EQUITY - Series B Preferred Stock (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2019	Apr. 16, 2019	Sep. 30, 2018
Equity [Abstract]
Series B preferred stock authorized		100,000
Series B preferred stock, par value per share		$ .001
Series B preferred stock issued and outstanding	0	0	0
Cumulative accrual rate	7.50%
Liquidation payout	$ 5,000
Early redemption percent of face value option	145.00%
Max percent holders may own of series B preferred	4.99%
Terms of Conversion	In the event of a conversion of any shares of Series B Preferred Stock, the Company will (a) satisfy the payment of the Conversion Premium, which is defined as the Face Value of the shares converted multiplied by the product of 7.5% and the number of whole years between issuance and maturity, and (b) issue to the holder of the shares of Series B Preferred Stock a number of conversion shares equal to the Face Value divided by the applicable Conversion Price (defined as 90% of the of the 5 lowest individual daily volume weighted average prices of the Common Stock from issuance to conversion less $0.075 per share, but no less than the Floor Price [$1.00 prior to corporate approvals to increase the authorized stock and approve the financing and $0.35 after approvals]) with respect to the number of shares converted; While the note is outstanding if Triggering Events occur the conversion rate may be decreased by 10% and the interest rate increased by 10% for each Triggering Event. In the event of certain defaults, conversion price may not be subject to a floor.

STOCK WARRANTS - Schedule of Wa

STOCK WARRANTS - Schedule of Warrant Summary (Details) - $ / shares	9 Months Ended
	Jun. 30, 2019	Sep. 30, 2018
Accounting Policies [Abstract]
Beginning Balance, number of shares	8,989,299	8,989,299
Beginning Balance, weighted average exercise price	$ 0.89
Warrants Granted and Assumed, number of shares	6,413,333
Warrants Granted and Assumed, weighted average exercise price	$ 3.22
Warrants exercised, number of shares	(2,262,000)
Warrants exercised, weighted average exercise price	$ 0.36
Ending Balance, number of shares	13,140,632	8,959,299
3	$ 2.17

STOCK WARRANTS - Fair Value Ass

STOCK WARRANTS - Fair Value Assumptions Warrants (Details) - USD ($)	9 Months Ended
	Jun. 30, 2019	Mar. 31, 2018
Debt Disclosure [Abstract]
Risk Free Interest Rate Min	2.36%
Risk Free Interest Rate Max	3.01%
Exptected Term in years Min	3 years
Expected Term Max	5 years
Expected Volatility Min	25400.00%
Expected Volatility Max	26800.00%
Expected Dividends	$ 0	$ 0

STOCK WARRANTS (Details Narrati

STOCK WARRANTS (Details Narrative) - USD ($)

9 Months Ended

Jun. 30, 2019

Jun. 30, 2018

Mar. 26, 2019

Feb. 26, 2019

Jan. 22, 2019

Jan. 07, 2019

Dec. 13, 2018

Oct. 15, 2018

Aug. 28, 2018

Jun. 15, 2018

Feb. 08, 2018

Jan. 29, 2018

Jan. 19, 2018

Jan. 01, 2018

Cashless exercise of options

$ 2,179

$ 387

Stock based compensation

372,442

Stock Based Compensation non vested

$ 1,282,857

Weighted Average Period

2 years 6 months 3 days

Warrants Exercisable

12,697,775

Warrants requiring cash investment

9,961,980

Warrants requiring cash investment of 0.80 per share

$ 50,000

Warrants requiring cash investment of 1.50 per share

4,498,647

Warrants requiring cash investment of 2.00 per share

1,250,000

Warrants requiring cash investment of 2.50 per share

1,030,000

Warrants requiring cash investment of 3.50 per share

2,000,000

Warrants requiring cash investment of 4.00 per share

100,000

Warrants requiring cash investment of 5.00 per share

600,000

Warrants requiring cash investment of 7.50 per share

383,333

Warrants requiring cash investment of 10.00 per share

$ 50,000

Warrants containing cashless provisions

3,178,652

Unvested Warrants outstanding

442,857

Investors exercised warrant to purchase

258,401

Intrinsic Value of outstanding warrants

$ 5,170,118

Weighted Average remaining term of warrants

4 years 22 days

Consultant

Company Issued Shares of Common Stock

30,000

Warants issued, exercise price

$ 0.025

Consultant [Member]

Stock Based Compensation non vested

$ 68,643

Term of Warrant

5 years

SPA [Member]

Warrants Exercisable

3,083,333

Warrants requiring cash investment of 2.00 per share

$ 1,250,000

Warrants requiring cash investment of 2.50 per share

1,000,000

Warrants requiring cash investment of 5.00 per share

500,000

Warrants requiring cash investment of 7.50 per share

$ 333,333

SPA [Member]

Date of Agreement

Dec. 31, 2018

Term of Warrant

3 years

SPA 2[Member]

Warrants Exercisable

2,300,000

Warrants requiring cash investment of 3.50 per share

$ 2,000,000

Warrants requiring cash investment of 4.00 per share

100,000

Warrants requiring cash investment of 5.00 per share

100,000

Warrants requiring cash investment of 7.50 per share

50,000

Warrants requiring cash investment of 10.00 per share

$ 50,000

SPA 2

Date of Agreement

Apr. 18, 2019

Term of Warrant

3 years

Merger Agreement [Member]

Warrant issued to purchase shares

500,000

Warrants issued, value

$ 1,102,417

Warants issued, exercise price

$ 1.60

Term of Warrant

5 years

Merger Agreement 2[Member]

Warrant issued to purchase shares

500,000

Warrants issued, value

$ 1,102,107

Warants issued, exercise price

$ 2

Term of Warrant

5 years

Investor 2

Investors exercised warrant to purchase

27,548

Company Issued Shares of Common Stock

10,000

Warants issued, exercise price

$ 0.363

Zero Positive LLC

Investors exercised warrant to purchase

900,000

par value of stock

80.00%

Vested immediately

300,000

Vested Warrants

457,143

Expense recorded

$ 372,442

Warrants issued, value

$ 2,607,096

Cashless Exercise

Company Issued Shares of Common Stock

1,444,170

Cashless exercise

1,500,000

Warants issued, exercise price

$ 0.083

Cashless Exercise 2 [Member]

Cashless exercise of options

$ 250,000

Company Issued Shares of Common Stock

246,227

Cashless exercise

250,000

Warants issued, exercise price

$ 0.083

Cashless Exercise 3[Member]

Cashless exercise of options

$ 500,000

Company Issued Shares of Common Stock

488,567

Cashless exercise

500,000

Warants issued, exercise price

$ 0.083

Advisor [Member]

Date of Agreement

Jan. 1, 2018

Warrant issued to purchase shares

100,000

Warrants issued, value

$ 234,095

Warants issued, exercise price

$ 0.80

Term of Warrant

5 years

Risk free interest rate

2.01%

Dividend yield

0.00%

Volatility rate

158.00%

Investor 3 [Member]

Company received

$ 14,940

Warants issued, exercise price

$ 0.083

Investor 3 [Member]

Date of Agreement

Jan. 19, 2018

Warrant issued to purchase shares

180,000

Investor 4 [Member]

Company received

$ 5,445

Warants issued, exercise price

$ 0.363

Investor 4 [Member]

Date of Agreement

Jan. 19, 2018

Warrant issued to purchase shares

15,000

Investor 5[Member]

Company received

$ 1,633

Warants issued, exercise price

$ 0.363

Investor 5[Member]

Date of Agreement

Jan. 29, 2018

Warrant issued to purchase shares

4,500

Investor 6 [Member]

Company Issued Shares of Common Stock

387,475

Warants issued, exercise price

$ 0.367

Investor 6 [Member]

Warrant issued to purchase shares

456,000

Lender [Member]

Warrant issued to purchase shares

116,600

Warants issued, exercise price

$ .80

Term of Warrant

5 years

STOCK OPTIONS - Schedule of Opt

STOCK OPTIONS - Schedule of Option Summary (Details) - $ / shares	1 Months Ended	9 Months Ended
	Aug. 14, 2019	Jun. 30, 2019	Sep. 30, 2018
Other Liabilities Disclosure [Abstract]
Beginning Balance, number of shares		447,090	319,206
Beginning Balance, weighted average exercise price		$ 1.40	$ 1.18
Options Granted and Assumed, number of shares		127,884
Options Granted and Assumed, weighted average exercise price		$ 1.95
Options exercised, weighted average exercise price	$ 1.23
Ending Balance, number of shares		447,090	319,206
Ending Balance, weighted average exercise price		$ 1.40	$ 1.18

STOCK OPTIONS - Fair Value Ass

STOCK OPTIONS - Fair Value Assumptions (Details) - USD ($)	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Mar. 31, 2018
Other Liabilities Disclosure [Abstract]
Risk Free Interest Rate Min	$ 0.0221		$ 0.0146
Risk Free Interest Rate Max	$ 0.0291		$ .0261
Exptected Term in years Min	3 years	2 years
Expected Term Max	3 years	3 years
Expected Volatility Min	23900.00%		12000.00%
Expected Volatility Max	27100.00%		18200.00%
Expected Dividends	$ 0		$ 0

STOCK OPTIONS (Details Narrativ

STOCK OPTIONS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Mar. 31, 2018	Mar. 10, 2018
Date of incetive plan	Jun. 19, 2017
Shares reserved for issuance	3,000,000
Shares available for issuance	2,552,910
Options exercisable to purchase	447,090
Unvested options outstanding	47,260
Options Issued to Consultants				250,000
Value of Options				$ 342,500
Expenses as Stock Compensation	$ 95,000		$ 50,000	$ 191,425
Intrinsic Value	$ 239,392
Weighted average remaining term	2 years 4 months 20 days
Stock based compensation for non-vested options	$ 0
Weighted Average remaining term options	0 years
Consultant
Date of incetive plan	Mar. 10, 2018
Vesting Period	12 months
Expiration of Options Period	24 months
Four Consultants
Date of incetive plan	Mar. 10, 2018
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				$ 105,096
Employees
Options Issued to purchase shares	127,884	41,065
Minimum Market Price	151.00%	157.00%
Maximum Market Price	590.00%	345.00%
Expenses as Stock Compensation		$ 75,000
Prepaid Stock Compensation	$ 245,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2019	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019	May 15, 2018
Future minimum lease payments		$ 43,170	$ 50,521	$ 12,536
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) - $ / shares	Jun. 30, 2019	Jun. 30, 2018
Notes to Financial Statements
Customer A	$ 0.339
Customer B	21.40%
Customer C		14.70%
Customer D	21.90%	68.80%

MAJOR CUSTOMER - Suppliers (Det

MAJOR CUSTOMER - Suppliers (Details)	Jun. 30, 2019	Jun. 30, 2018
Notes to Financial Statements
Vendor A		14.00%
Vendor B		28.40%
Vendor C		27.40%
Vendor D		10.30%
Vendor E	90.10%

MAJOR CUSTOMER (Details Narrati

MAJOR CUSTOMER (Details Narrative)	9 Months Ended	12 Months Ended
	Jun. 30, 2019	Sep. 30, 2018
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 ($)	Jul. 09, 2019	Mar. 06, 2019	Jan. 07, 2019	Aug. 14, 2019	Jul. 19, 2019	Jul. 16, 2019	Jun. 30, 2019	Sep. 30, 2018
Subsequent Events [Abstract]
Common stock issued				60,000
Common stock issued, par value				$ 0.001			$ .001	$ 0.001
Options issued				11,641
Options granted price per share minimum				$ 1.23
Options granted price per share maximum				$ 1.90
Shares converted	456,140	713,892	1,784,729		451,086	182,456
Shares converted, conversion price	$ 1.51	$ 1.89	$ 1.89		$ 1.82	$ 1.51
Stock conversion, principal		$ 1,000,000	$ 2,500,000		$ 500,000
Stock conversion, interest		$ 350,000	$ 875,000		$ 175,000
Common Stock, Shares authorized							100,000,000	100,000,000
Common Stock, increased shares authorized							200,000,000