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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
Quarterly Period Ended June 30, 2023
or
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from __________ to __________
Commission
File Number 000-54239
Digipath,
Inc.
(Exact
name of registrant issuer as specified in its charter)
Nevada |
|
27-3601979 |
(State
or other jurisdiction of
incorporation
or organization) |
|
(I.R.S.
Employer
Identification
No.) |
6450
Cameron St Suite 113 Las Vegas, NV |
|
89118 |
(Address
of principal executive offices) |
|
(zip
code) |
(702)
527-2060
(Registrant’s
telephone number, including area code)
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
|
|
N/A |
|
N/A |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files).
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller
reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large
accelerated filer |
☐ |
Accelerated
filer |
☐ |
Non-accelerated
filer |
☒ |
Smaller
reporting company |
☒ |
|
|
Emerging
growth company |
☒ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
Indicate
by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
Indicate
the number of shares outstanding of each of the issuer’s classes of common stock as of the latest practicable date.
The
number of shares of registrant’s common stock outstanding as of August 18, 2023 was 87,096,820.
TABLE
OF CONTENTS
PART
I – FINANCIAL INFORMATION
ITEM
1. FINANCIAL STATEMENTS.
DIGIPATH,
INC. AND SUBSIDIARIES
CONSOLIDATED
BALANCE SHEETS
| |
June 30, 2023 | | |
September 30, 2022 | |
| |
(Unaudited) | | |
| |
Assets | |
| | | |
| | |
| |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash | |
$ | 325,587 | | |
$ | 56,168 | |
Note receivable | |
| - | | |
| 100,000 | |
Other current assets | |
| 10,010 | | |
| 12,739 | |
Assets held for sale - current | |
| 353,375 | | |
| 393,197 | |
Total current assets | |
| 688,972 | | |
| 562,104 | |
| |
| | | |
| | |
Fixed assets, net | |
| - | | |
| 55,000 | |
Assets held for sale – long term | |
| 606,588 | | |
| 722,784 | |
Total non-current assets | |
| 606,588 | | |
| 777,784 | |
| |
| | | |
| | |
Total Assets | |
$ | 1,295,560 | | |
$ | 1,339,888 | |
| |
| | | |
| | |
Liabilities and Stockholders’ Deficit | |
| | | |
| | |
| |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 202,685 | | |
$ | 215,558 | |
Accrued expenses | |
| 209,520 | | |
| 152,986 | |
Accrued expenses – related party | |
| 7,813 | | |
| 192,811 | |
Current maturities of notes payable | |
| 665,000 | | |
| 665,000 | |
Current maturities of convertible notes payable, net of discounts | |
| 1,364,158 | | |
| 1,198,469 | |
Current maturities of convertible notes payable related parties, net of discounts | |
| 332,007 | | |
| - | |
Liabilities held for sale - current | |
| 474,800 | | |
| 529,085 | |
Total current liabilities | |
| 3,255,983 | | |
| 2,953,909 | |
| |
| | | |
| | |
Non-current liabilities: | |
| | | |
| | |
Convertible notes payable related parties, net of discounts | |
| - | | |
| 310,272 | |
Convertible notes payable, net of discounts and current maturities | |
| - | | |
| 174,726 | |
Liabilities held for sale – long term | |
| 175,634 | | |
| 310,253 | |
Total non-current liabilities | |
| 175,634 | | |
| 795,251 | |
| |
| | | |
| | |
Total Liabilities | |
| 3,431,617 | | |
| 3,749,160 | |
| |
| | | |
| | |
Series B convertible preferred stock, $0.001 par value, 1,500,000 shares authorized; 333,600 shares issued and outstanding as of June 30, 2023 and September 30, 2022 | |
| 333,600 | | |
| 333,600 | |
| |
| | | |
| | |
Stockholders’ Deficit: | |
| | | |
| | |
Series A convertible preferred stock, $0.001 par value, 6,000,000 shares authorized; 1,047,942 shares issued and outstanding as of June 30, 2023 and September 30, 2022 | |
| 1,048 | | |
| 1,048 | |
Series C convertible preferred stock, $0.001 par value, 1,000 shares authorized; 0 and 1,000 shares issued and outstanding as of June 30, 2023 and September 30, 2022, respectively | |
| - | | |
| 1 | |
Preferred
stock value | |
| | | |
| | |
Common stock, $0.001 par value, 250,000,000 shares authorized; 87,096,820 and 75,146,820 shares issued and outstanding at June 30, 2023 and September 30, 2022, respectively | |
| 87,097 | | |
| 75,147 | |
Common stock payable | |
| - | | |
| 71,745 | |
Additional paid-in capital | |
| 17,465,264 | | |
| 17,117,958 | |
Accumulated deficit | |
| (20,023,066 | ) | |
| (20,008,771 | ) |
| |
| | | |
| | |
Total Stockholders’ Deficit | |
| (2,469,657 | ) | |
| (2,742,872 | ) |
| |
| | | |
| | |
Total Liabilities and Stockholders’ Deficit | |
$ | 1,295,560 | | |
$ | 1,339,888 | |
See
accompanying notes to unaudited consolidated financial statements.
DIGIPATH,
INC. AND SUBSIDIARIES
CONSOLIDATED
STATEMENTS OF OPERATIONS
(Unaudited)
| |
2023 | | |
2022 | | |
2023 | | |
2022 revised | |
| |
For the Three Months Ended | | |
For the Nine Months Ended | |
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 revised | |
| |
| | |
| | |
| | |
| |
Revenues | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | - | |
Cost of sales | |
| - | | |
| - | | |
| - | | |
| - | |
Gross profit | |
| - | | |
| - | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
General and administrative | |
| 8,815 | | |
| 35,711 | | |
| 94,013 | | |
| 117,846 | |
Professional fees | |
| 86,435 | | |
| 74,201 | | |
| 262,072 | | |
| 624,423 | |
Total operating expenses | |
| 95,250 | | |
| 109,912 | | |
| 356,085 | | |
| 742,269 | |
| |
| | | |
| | | |
| | | |
| | |
Operating loss | |
| (95,250 | ) | |
| (109,912 | ) | |
| (356,085 | ) | |
| (742,269 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other income (expense): | |
| | | |
| | | |
| | | |
| | |
Other Expense | |
| - | | |
| - | | |
| (55,000 | ) | |
| - | |
Recovery of previously written off receivables | |
| 40,000 | | |
| - | | |
| 175,000 | | |
| - | |
Credit Loss | |
| - | | |
| (358,670 | ) | |
| - | | |
| (358,670 | ) |
Interest income | |
| - | | |
| 12,386 | | |
| - | | |
| 37,061 | |
Interest expense | |
| (97,748 | ) | |
| (67,560 | ) | |
| (277,607 | ) | |
| (204,235 | ) |
Total other expense | |
| (57,748 | ) | |
| (413,844 | ) | |
| (157,607 | ) | |
| (525,844 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net loss from continuing operations | |
| (152,998 | ) | |
| (523,756 | ) | |
| (513,692 | ) | |
| (1,268,113 | ) |
Net income (loss) from discontinued operations | |
| 446,531 | | |
| (52,977 | ) | |
| 499,397 | | |
| 40,181 | |
Net income (loss) | |
| 293,533 | | |
| (576,733 | ) | |
| (14,295 | ) | |
| (1,227,932 | ) |
Preferred deemed dividend | |
| - | | |
| - | | |
| - | | |
| (192,154 | ) |
Net income (loss) to common shareholders | |
$ | 293,533 | | |
$ | (576,733 | ) | |
$ | (14,295 | ) | |
$ | (1,420,086 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted average number of common shares outstanding – basic | |
| 84,055,062 | | |
| 75,146,820 | | |
| 82,856,710 | | |
| 73,845,233 | |
Weighted average number of common shares outstanding – fully diluted | |
| 84,055,062 | | |
| 75,146,820 | | |
| 82,856,710 | | |
| 73,845,233 | |
| |
| | | |
| | | |
| | | |
| | |
Net loss per share from continuing operations – basic | |
$ | (0.00 | ) | |
$ | (0.01 | ) | |
$ | (0.01 | ) | |
$ | (0.02 | ) |
Net income (loss) per share from discontinued operations – basic | |
$ | 0.01 | | |
$ | (0.00 | ) | |
$ | 0.01 | | |
$ | 0.00 | |
Net loss per share – basic | |
$ | 0.00 | | |
$ | (0.01 | ) | |
$ | (0.00 | ) | |
$ | (0.02 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net loss per share from continuing operations – diluted | |
$ | (0.00 | ) | |
$ | (0.01 | ) | |
$ | (0.01 | ) | |
$ | (0.02 | ) |
Net income (loss) per share from discontinued operations – diluted | |
$ | 0.01 | | |
$ | (0.00 | ) | |
$ | 0.01 | | |
$ | 0.00 | |
Net loss per share – diluted | |
$ | 0.00 | | |
$ | (0.01 | ) | |
$ | (0.00 | ) | |
$ | (0.02 | ) |
See
accompanying notes to unaudited consolidated financial statements.
DIGIPATH,
INC. AND SUBSIDIARIES
CONSOLIDATED
STATEMENTS OF STOCKHOLDERS’ DEFICIT
(Unaudited)
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| |
Series
B Convertible Preferred Stock | | |
Series
A Convertible Preferred Stock | | |
Series
C Preferred Stock | | |
Common
Stock | | |
Stock | | |
Additional
Paid-in | | |
Accumulated | | |
Total
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Payable | | |
Capital | | |
Deficit | | |
Deficit | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance,
September 30, 2022 | |
| 333,600 | | |
$ | 333,600 | | |
| 1,047,942 | | |
$ | 1,048 | | |
| 1,000 | | |
$ | 1 | | |
| 75,146,820 | | |
$ | 75,147 | | |
$ | 71,745 | | |
$ | 17,117,958 | | |
$ | (20,008,771 | ) | |
$ | (2,742,872 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance
of common shares to settle stock payable | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 7,150,000 | | |
| 7,150 | | |
| (71,745 | ) | |
| 64,595 | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Warrants
issued as debt financing costs | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 93,938 | | |
| - | | |
| 93,938 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based
compensation | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 8,306 | | |
| - | | |
| 8,306 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (240,330 | ) | |
| (240,330 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance,
December 31, 2022 | |
| 333,600 | | |
| 333,600 | | |
| 1,047,942 | | |
| 1,048 | | |
| 1,000 | | |
| 1 | | |
| 82,296,820 | | |
| 82,297 | | |
| - | | |
| 17,284,797 | | |
| (20,249,101 | ) | |
| (2,880,958 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Repurchased
of preferred C stock | |
| - | | |
| - | | |
| - | | |
| - | | |
| (1,000 | ) | |
| (1 | ) | |
| 0 | | |
| 0 | | |
| 0 | | |
| (99 | ) | |
| - | | |
| (100 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common
shares to be issued for compensation | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 32,120 | | |
| - | | |
| - | | |
| 32,120 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based
compensation | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 9,204 | | |
| - | | |
| 9,204 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (67,498 | ) | |
| (67,498 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance,
March 31, 2023 | |
| 333,600 | | |
| 333,600 | | |
| 1,047,942 | | |
| 1,048 | | |
| - | | |
| - | | |
| 82,296,820 | | |
| 82,297 | | |
| 32,120 | | |
| 17,293,902 | | |
| (20,316,599 | ) | |
| (2,907,232 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance
of common shares to settle stock payable | |
| - | | |
| - | | |
| - | | |
| - | | |
| | | |
| | | |
| 4,400,000 | | |
| 4,400 | | |
| (32,120 | ) | |
| 27,720 | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance
of common shares for services | |
| - | | |
| - | | |
| - | | |
| - | | |
| | | |
| | | |
| 400,000 | | |
| 400 | | |
| | | |
| 2,160 | | |
| - | | |
| 2,560 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Forgiveness
of accrued compensation by members of the Board of Directors | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 138,000 | | |
| - | | |
| 138,000 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based
compensation | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 3,482 | | |
| - | | |
| 3,482 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net
income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 293,533 | | |
| 293,533 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance,
June 30, 2023 | |
| 333,600 | | |
$ | 333,600 | | |
| 1,047,942 | | |
$ | 1,048 | | |
| - | | |
$ | - | | |
| 87,096,820 | | |
$ | 87,097 | | |
$ | - | | |
$ | 17,465,264 | | |
$ | (20,023,066 | ) | |
$ | (2,469,657 | ) |
| |
Series
B Convertible Preferred Stock | | |
Series
A Convertible Preferred Stock | | |
Series
C Preferred Stock | |
Common
Stock | | |
Stock | | |
Additional Paid-in Capital | | |
Accumulated
Deficit | | |
Total
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Payable | | |
Revised | | |
Revised | | |
Deficit | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance,
September 30, 2021 | |
| - | | |
| - | | |
| 1,325,942 | | |
| 1,326 | | |
| - | | |
| - | | |
| 71,230,153 | | |
| 71,230 | | |
| - | | |
| 16,825,765 | | |
| (17,951,653 | ) | |
| (1,053,332 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Series
B Preferred shares sold for cash | |
| 55,600 | | |
| 55,600 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Conversion
of Series A Preferred Shares into Series B Preferred | |
| 278,000 | | |
| 278,000 | | |
| (278,000 | ) | |
| (278 | ) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (85,568 | ) | |
| - | | |
| (85,846 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common
stock issued for services | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 1,500,000 | | |
| 1,500 | | |
| - | | |
| 51,000 | | |
| - | | |
| 52,500 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based
compensation | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 33,457 | | |
| - | | |
| 33,457 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Deemed
dividend on preferred exchange | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (192,154 | ) | |
| - | | |
| (192,154 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (277,603 | ) | |
| (277,603 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance,
December 31, 2021 | |
| 333,600 | | |
$ | 333,600 | | |
| 1,047,942 | | |
$ | 1,048 | | |
| - | | |
$ | - | | |
| 72,730,153 | | |
$ | 72,730 | | |
$ | - | | |
$ | 16,632,500 | | |
$ | (18,229,256 | ) | |
$ | (1,522,978 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common
Shares issued for settlement of accounts payable | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 250,000 | | |
| 250 | | |
| - | | |
| 7,250 | | |
| - | | |
| 7,500 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based
compensation | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 2,166,667 | | |
| 2,167 | | |
| - | | |
| 101,297 | | |
| - | | |
| 103,464 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (373,596 | ) | |
| (373,596 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance,
March 31, 2022 | |
| 333,600 | | |
| 333,600 | | |
| 1,047,942 | | |
| 1,048 | | |
| - | | |
| - | | |
| 75,146,820 | | |
| 75,147 | | |
| - | | |
| 16,741,047 | | |
| (18,602,852 | ) | |
| (1,785,610 | ) |
Stock-based
compensation | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 8,306 | | |
| - | | |
| 8,306 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (576,733 | ) | |
| (576,733 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance,
June 30, 2022 | |
| 333,600 | | |
$ | 333,600 | | |
| 1,047,942 | | |
$ | 1,048 | | |
| - | | |
$ | - | | |
| 75,146,820 | | |
$ | 75,147 | | |
$ | - | | |
$ | 16,749,353 | | |
$ | (19,179,585 | ) | |
$ | (2,354,037 | ) |
See
accompanying notes to unaudited consolidated financial statements.
DIGIPATH,
INC. AND SUBSIDIARIES
CONSOLIDATED
STATEMENTS OF CASH FLOWS
(Unaudited)
| |
2023 | | |
2022 Revised | |
| |
For the Nine Months Ended | |
| |
June 30, | |
| |
2023 | | |
2022 Revised | |
Cash flows from operating activities | |
| | | |
| | |
Net loss from continuing operations | |
$ | (513,692 | ) | |
$ | (1,268,113 | ) |
Adjustments to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
Recovery of previously written off receivables | |
| (175,000 | ) | |
| - | |
Stock-based compensation | |
| 55,672 | | |
| 197,727 | |
Amortization of debt discounts | |
| 106,636 | | |
| 58,654 | |
Impairment of fixed assets | |
| 55,000 | | |
| - | |
Credit loss | |
| - | | |
| 358,670 | |
Decrease (increase) in assets: | |
| | | |
| | |
Other current assets | |
| 2,729 | | |
| (33,666 | ) |
Increase (decrease) in liabilities: | |
| | | |
| | |
Accounts payable | |
| (12,873 | ) | |
| 49,867 | |
Accrued expenses | |
| 56,534 | | |
| 192,253 | |
Accrued expenses – related parties | |
| (46,998 | ) | |
| - | |
Net cash used in operating activities from continuing operations | |
| (471,992 | ) | |
| (444,608 | ) |
Net cash provided by operating activities from discontinued operations | |
| 520,843 | | |
| 275,691 | |
Net cash provided by (used in) operating activities | |
| 48,851 | | |
| (168,917 | ) |
| |
| | | |
| | |
Cash flows from investing activities | |
| | | |
| | |
Advance of note receivable | |
| - | | |
| (817,649 | ) |
Proceeds from sale of collateralized assets | |
| 275,000 | | |
| 175,000 | |
Net cash provided by (used in) investing activities from continuing operations | |
| 275,000 | | |
| (642,649 | ) |
Net cash used in investing activities from discontinued operations | |
| (8,971 | ) | |
| (4,246 | ) |
Net cash provided by (used in) investing activities | |
| 266,029 | | |
| (646,895 | ) |
| |
| | | |
| | |
Cash flows from financing activities | |
| | | |
| | |
Proceeds from notes payable | |
| - | | |
| 390,000 | |
Proceeds from convertible notes | |
| - | | |
| 402,765 | |
Payments on convertible notes | |
| - | | |
| (40,000 | ) |
Proceeds from sale of preferred stock | |
| - | | |
| 55,600 | |
Repurchase of preferred C stock | |
| (100 | ) | |
| - | |
Net cash provided by (used in) financing activities from continuing operations | |
| (100 | ) | |
| 808,365 | |
Net cash used in financing activities from discontinued operations | |
| (45,361 | ) | |
| (63,252 | ) |
Net cash provided by (used in) financing activities | |
| (45,461 | ) | |
| 745,113 | |
| |
| | | |
| | |
Net increase (decrease) in cash | |
| 269,419 | | |
| (70,699 | ) |
Cash – beginning | |
| 56,168 | | |
| 295,932 | |
Cash – ending | |
$ | 325,587 | | |
$ | 225,233 | |
| |
| | | |
| | |
Supplemental disclosures: | |
| | | |
| | |
Interest paid | |
$ | 187,449 | | |
$ | 57,439 | |
Income taxes paid | |
| - | | |
| - | |
| |
| | | |
| | |
Non-cash investing and financing activities: | |
| | | |
| | |
Common stock issued for settlement of stock payable | |
$ | 71,745 | | |
$ | - | |
Warrants issued for debt financing | |
$ | 93,938 | | |
$ | - | |
Receipt of assets on deposit | |
$ | 6,076 | | |
$ | - | |
Forgiveness of related party accrued compensation | |
$ | 138,000 | | |
$ | - | |
Common stock issued for settlement of accounts payable | |
$ | - | | |
$ | 7,500 | |
Conversion of Series A preferred into Series B preferred | |
$ | - | | |
$ | 85,846 | |
Deemed dividend on preferred exchange | |
$ | - | | |
$ | 192,154 | |
See
accompanying notes to unaudited consolidated financial statements.
DIGIPATH,
INC. AND SUBSIDIARIES
Notes
to Consolidated Financial Statements
(Unaudited)
Note
1 – Nature of Business and Significant Accounting Policies
Nature
of Business
Digipath,
Inc. was incorporated in Nevada on October 5, 2010. Digipath, Inc. and its subsidiaries (“Digipath,” the “Company,”
“we,” “our” or “us”) is a service-oriented independent testing laboratory, data analytics and media
firm focused on the developing cannabis and hemp markets, and supports the cannabis industry’s best practices for reliable testing,
cannabis education and training. Our mission is to provide pharmaceutical-grade analysis and testing to the cannabis industry, under
ISO-17025:2017 guidelines, to ensure consumers and patients know exactly what is in the cannabis they ingest and to help maximize the
quality of our clients’ products through research, development, and standardization. Digipath has been operating a cannabis-testing
lab in Nevada since 2015.
Basis
of Presentation
The
accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the
United States of America (“GAAP”). Intercompany accounts and transactions have been eliminated.
The
unaudited condensed consolidated financial statements of the Company and the accompanying notes included in this Quarterly Report on
Form 10-Q are unaudited. In the opinion of management, all adjustments necessary for a fair presentation of the Condensed Consolidated
Financial Statements have been included. Such adjustments are of a normal, recurring nature. The Condensed Consolidated Financial Statements,
and the accompanying notes, are prepared in accordance with GAAP and do not contain certain information included in the Company’s
Annual Report on Form 10-K for the fiscal year ended September 30, 2022. The interim Condensed Consolidated Financial Statements should
be read in conjunction with that Annual Report on Form 10-K. Results for the interim periods presented are not necessarily indicative
of the results that might be expected for the entire fiscal year.
Principles
of Consolidation
The
accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control
and ownership at June 30, 2023:
Schedule
of Entities Under Common Control and Ownership
| |
Jurisdiction of | |
|
Name of Entity | |
Incorporation | |
Relationship |
Digipath, Inc.(1) | |
Nevada | |
Parent |
Digipath Labs, Inc. | |
Nevada | |
Subsidiary |
Digipath Labs CA, Inc (2) | |
California | |
Subsidiary |
Digipath Labs S.A.S.(3) | |
Colombia | |
Subsidiary |
VSSL Enterprises, Ltd.(4) | |
Canada | |
Subsidiary |
The
consolidated financial statements herein contain the operations of the wholly-owned subsidiaries listed above. All significant inter-company
transactions have been eliminated in the preparation of these financial statements. The parent company and subsidiaries will be collectively
referred to herein as the “Company”, “Digipath” or “DIGP”. The Company’s headquarters are located
in Las Vegas, Nevada and substantially all of its customers are within the United States.
These
statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for
fair presentation of the information contained therein.
Correction
of an Error
Stock-based
compensation expenses were reported in the nine months ended June 30, 2022 as $210,449 in error. The error was corrected in the annual
2022 10-K as a component of professional fees. In addition, the Company reported the exchange of Series A Preferred Stock for Series
B Stock as an exchange with equal value in error. The effect of the error corrections on the prior periods has been determined to be
immaterial, however, the Company has labeled the column headings for the prior periods as “revised.” For the nine months
ended June 30, 2022, the financial statements of the line items affected by the revision are as follows:
Schedule
of Correction of an Error
Consolidated
Statement of Operations
Line items for Q3-2022 effected by the restatement | |
Previously Reported | | |
Correction of Error | | |
Effect of Discontinued operations | | |
Revised | |
Professional Fees | |
$ | 635,969 | | |
$ | (12,722 | ) | |
$ | 1,176 | | |
$ | 624,423 | |
Total operating expenses | |
| 1,455,757 | | |
| (12,722 | ) | |
| (700,766 | ) | |
| 742,269 | |
Operating loss | |
| (701,704 | ) | |
| 12,722 | | |
| (53,287 | ) | |
| (742,269 | ) |
Net loss | |
| (1,240,654 | ) | |
| 12,722 | | |
| - | | |
| (1,227,932 | ) |
Deemed Dividend | |
| - | | |
| (192,154 | ) | |
| - | | |
| (192,154 | ) |
Net Income (loss) to common shareholders | |
| (1,240,654 | ) | |
| (179,432 | ) | |
| - | | |
| (1,420,086 | ) |
Consolidated
Statement of Cash Flows
Line items for Q3-2022 effected by the restatement | |
Previously Reported | | |
Correction of Error | | |
Effect of Discontinued operations | | |
Revised | |
Net Loss | |
$ | (1,240,654 | ) | |
$ | 12,722 | | |
$ | (40,181 | ) | |
$ | (1,268,113 | ) |
Stock-based compensation | |
| 210,449 | | |
| (12,722 | ) | |
| - | | |
| 197,727 | |
| |
| | | |
| | | |
| | | |
| | |
Non-cash Investing and Financing Activities | |
| | | |
| | | |
| | | |
| | |
Conversion of Series A preferred into Series B preferred | |
| 278,000 | | |
| (192,154 | ) | |
| - | | |
| 85,846 | |
Deemed dividend on preferred exchange | |
| | | |
| 192,154 | | |
| - | | |
| 192,154 | |
Fair
Value of Financial Instruments
The
Company adopted ASC 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 defines fair value, establishes a three-level
valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three
levels are defined as follows:
|
- |
Level
1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. |
|
- |
Level
2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that
are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. |
|
- |
Level
3 inputs to valuation methodology are unobservable and significant to the fair measurement. |
The
carrying value of cash, accounts receivable, accounts payables and accrued expenses are estimated by management to approximate fair value
primarily due to the short term nature of the instruments.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes
revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following
steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction
price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance
obligation is satisfied.
Our
revenue is primarily generated through our subsidiary, Digipath Labs, Inc. (“Digipath Labs”), which recognizes revenue from
the analytical testing of cannabis products for licensed producers and cultivators within the state of Nevada on a determinable fixed
fee per test, or panel of tests basis. Revenue from the performance of those services is recognized upon completion of the tests, at
which time test results are delivered to the customer, provided collectability of the fee is reasonably assured. We typically require
payment within thirty days of the delivery of results. Management estimates an allowance for doubtful accounts based on the aging of
its receivables.
Discontinued
Operations
On
April 20, 2023, the Company and Digipath Labs entered into an Asset Purchase Agreement (the “Purchase Agreement”) with DPL
NV, LLC (“Buyer”), pursuant to which Digipath Labs has agreed to sell substantially all of its assets to Buyer for a cash
purchase price of $2,300,000 (the “Purchase Price”). The business of an entity that is in the process of disposing its assets
by sale, or that intends to cease operations, is reported as discontinued operations if the transaction represents a strategic shift
that will have a major effect on an entity’s operations and financial results. As such, the Company’s lab testing business
is now reported as discontinued operations.
Assets
and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations
in the Consolidated Balance Sheets as of June 30, 2023 and September 30, 2022. The results of discontinued operations are aggregated
and presented separately in the Consolidated Statements of Operations as net income from discontinued operations for the periods ended
June 30, 2023 and 2022. The cash flows of the discontinued operations are reflected as cash flows of discontinued operations within the
Company’s Consolidated Statements of Cash Flows for the periods ended June 30, 2023 and 2022.
Amounts
presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical
basis of assets, liabilities, results of operations, and cash flows of Digipath Labs. The discontinued operations exclude general corporate
allocations.
Stock-Based
Compensation
The
Company accounts for equity instruments issued to employees in accordance with the provisions of ASC 718 Stock Compensation (ASC 718)
and Equity-Based Payments to Non-employees pursuant to ASC 2018-07 (ASC 2018-07). All transactions in which the consideration provided
in exchange for the purchase of goods or services consists of the issuance of equity instruments are accounted for based on the fair
value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement
date of the fair value of the equity instrument issued is the earlier of the date on which the counterparty’s performance is complete
or the date at which a commitment for performance by the counterparty to earn the equity instruments is reached because of sufficiently
large disincentives for nonperformance.
Income
Taxes
The
Company recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax basis of assets and
liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered.
The Company provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more
likely than not.
Uncertain
Tax Positions
In
accordance with ASC 740, “Income Taxes” (“ASC 740”), the Company recognizes the tax benefit from an uncertain
tax position only if it is more likely than not that the tax position will be capable of withstanding examination by the taxing authorities
based on the technical merits of the position. These standards prescribe a recognition threshold and measurement attribute for the financial
statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance
on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition.
Various
taxing authorities periodically audit the Company’s income tax returns. These audits include questions regarding the Company’s
tax filing positions, including the timing and amount of deductions and the allocation of income to various tax jurisdictions. In evaluating
the exposures connected with these various tax filing positions, including state and local taxes, the Company records allowances for
probable exposures. A number of years may elapse before a particular matter, for which an allowance has been established, is audited
and fully resolved. The Company has not yet undergone an examination by any taxing authorities.
The
assessment of the Company’s tax position relies on the judgment of management to estimate the exposures associated with the Company’s
various filing positions.
Basic and Diluted Loss Per Share
The basic net loss per common share is computed by
dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing
the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential
dilutive securities. For the three and nine months ended June 30, 2023 and 2022, potential dilutive securities of 96,705,198 and 72,520,865,
respectively, had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share.
Reclassifications
Certain
reclassifications have been made to the prior period financial statements to conform to the current period presentation. These reclassifications
had no effect on our previously reported results of operations or accumulated deficit.
Recently
Issued Accounting Pronouncements
There
are no recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a material effect on its
financial position, results of operations, or cash flows.
Note
2 – Going Concern
As
shown in the accompanying consolidated financial statements, As of June 30, 2023, the Company had negative working capital of $2,567,011,
and accumulated recurring losses of $20,023,066, and $325,587 of cash on hand, which may not be sufficient to sustain operations. These
factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is actively pursuing new
customers to increase revenues. In addition, the Company is currently seeking additional sources of capital to fund short-term operations.
Management believes these factors will contribute toward achieving profitability.
The
consolidated financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company’s
ability to continue as a going concern. These financial statements also do not include any adjustments relating to the recoverability
and classification of recorded asset amounts or amounts and classifications of liabilities that might be necessary should the Company
be unable to continue as a going concern.
Note
3 – Fair Value of Financial Instruments
Under
FASB ASC 820-10-5, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date (an exit price). The standard outlines a valuation framework and creates
a fair value hierarchy in order to increase the consistency and comparability of fair value measurements and the related disclosures.
Under GAAP, certain assets and liabilities must be measured at fair value, and FASB ASC 820-10-50 details the disclosures that are required
for items measured at fair value.
The
Company has certain financial instruments that must be measured under the new fair value standard. The following schedule summarizes
the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of June 30, 2023 and September 30,
2022, respectively:
Summary
of Financial Instruments at Fair Value on Recurring Basis
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
Fair Value Measurements at June 30, 2023 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
Assets | |
| | | |
| | | |
| | |
Cash | |
$ | 325,587 | | |
$ | - | | |
$ | - | |
| |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | |
Notes payable | |
| - | | |
| 665,000 | | |
| - | |
Convertible notes payable, net of discounts of $72,069 | |
| - | | |
| - | | |
| 1,696,165 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
Fair Value Measurements at September 30, 2022 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
Assets | |
| | |
| | |
| |
Cash | |
$ | 56,168 | | |
$ | - | | |
$ | - | |
| |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | |
Notes payable | |
| - | | |
| 665,000 | | |
| - | |
Convertible notes payable, net of discounts of $84,767 | |
| - | | |
| - | | |
| 1,683,467 | |
There
were no transfers of financial assets or liabilities between Level 1, Level 2 and Level 3 inputs for the nine months ended June 30, 2023.
Note
4 – Related Party Transactions
During
the nine months ended June 30, 2023 the Company incurred compensation expense of $45,000 for services provided by its CFO and paid its
CFO $111,437 for accrued compensation related to services provided in prior periods. As of June 30, 2023, no amounts were owed to the
CFO for services provided.
During
the nine months ended June 30, 2023 the Company incurred fees of $47,000 for services provided by its directors and paid its directors
$30,000 for services provided, and its directors waived the payment of $138,000 that had been accrued for services provided. As of June
30, 2023, the Company has accrued a total of $5,000 in fees for services provided by its directors.
As of June 30, 2023, the Company has accrued a total of $2,813 in reimbursable expenses owed to the officers and
directors.
During
the nine months ended June 30, 2023, the Company granted 3,400,000 and 1,400,000 shares of its common stock to the officers and directors
as compensation for services performed with a fair value of $24,820 and $9,860, respectively.
Note
5 – Note Receivable
On
various dates between December 28, 2018 and June 13, 2019, we loaned Northwest Analytical Labs, Inc. a total of $95,000. The loans bear
interest at an annual rate of 10%, are evidenced by secured demand notes, and are secured by a lien on the borrower’s assets. An
allowance for doubtful accounts for the full value of the notes has been recorded due to the uncertainty of collectability.
On
various dates between August 23, 2021 and September 30, 2022, we loaned C3 Labs, Inc. (“C3 Labs”) a total of $1,047,649.
The loans bore interest at an annual rate of 8%. These loans were evidenced by secured demand notes, and were secured by a lien on the
borrower’s assets and have a maturity date of August 23, 2022. The Company had recorded total accrued interest of $64,017 as of
September 30, 2022. As of September 30, 2022, the Company recorded a full allowance against the loans and related accrued interest.
The
loans were made in connection with a potential acquisition of a controlling interest in C3 Labs pursuant to a letter of intent. On March
11, 2022, the Company notified the current owners of C3 Labs of its termination of the letter of intent and took possession of the equipment
of C3 Labs (“C3 Equipment”).
On
December 8, 2022, the Company entered into an Asset Purchase Agreement with Invictus Wealth Group (“Invictus”), whereby the
Company agreed to sell the C3 Equipment to Invictus for a total purchase price of $900,000. The purchase price consisted of an upfront
payment of $275,000, and a Note Receivable (“Invictus Note”) in the amount of $625,000. The Invictus Note has a maturity
date of December 31, 2023, accrues interest at a rate of 10% per annum, and provides for principal payments of $100,000 each due on June
30, 2023 and September 30, 2023, with the final payment of $425,000 due on December 31, 2023. The Company has recorded a full allowance
against the Invictus Note as collectability cannot be assured as of the date of this filing. As of June 30, 2023 the Company received
the full down payment of $275,000. In April 2023, the Invictus Note was amended and restated to extend the maturity date to March 31,
2024, with principal payments of $100,000 each due on September 30, 2023 and December 31, 2023, with the final payment of $425,000 due
on March 31, 2024.
Note
6 – Fixed Assets
Fixed
assets consist of the following at June 30, 2023 and September 30, 2022:
Schedule
of Fixed Assets
| |
June 30, | | |
September 30, | |
| |
As of | |
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
Lab equipment | |
| - | | |
| 55,000 | |
Fixed assets, gross | |
| - | | |
| 55,000 | |
Less: accumulated depreciation | |
| - | | |
| - | |
Total | |
$ | - | | |
$ | 55,000 | |
During
the nine months ended June 30, 2023, the Company recorded impairment expense in the amount of $55,000 related to equipment acquired with
the anticipation of the C3 Labs acquisition, which is included in other expenses on the statement of operations. Upon the Company’s decision to terminate
the acquisition, the equipment was deemed to be impaired.
Note
7 –Notes Payable
Notes
payable consists of the following at June 30, 2023 and September 30, 2022, respectively:
Schedule
of Notes Payable
| |
June 30, 2023 | | |
September 30, 2022 | |
| |
| | |
| |
Notes payable | |
| - | | |
| - | |
On September 10, 2021, the Company issued a Secured Promissory note in the principal amount of $675,000 to US Canna Lab I, LLC (the “Canna Lab Note”). The Canna Lab Note carries interest at 12% per annum and is due on September 10, 2024, with monthly principal and interest payments of $22,419.66 beginning on October 1, 2021. In addition, the Company was advanced an additional $115,000 of funds during the year ended September 30, 2022 under the same terms as the original note. During the year ended September 30, 2022, the Company repaid $125,000 of the principal balance on the note. As a result of the Company not meeting the monthly payment obligations, the CannaLab Note is in technical default, however, no default notice has been provided by CannaLab as of the date of this filing. There are no additional obligations of the Company under default with the exception of being due on demand. | |
$ | 665,000 | | |
$ | 665,000 | |
| |
| | | |
| | |
Total notes payable | |
| 665,000 | | |
| 665,000 | |
Less: current maturities | |
| (665,000 | ) | |
| (665,000 | ) |
Notes payable | |
$ | - | | |
$ | - | |
The
Company recorded interest expense pursuant to the stated interest rate and closing costs on the notes payable in the amount of
$59,686
and $65,785
during the nine months ended June 30, 2023 and 2022.
Notes
payable – discontinued operations
On December 26, 2019, the Company financed the purchase of $377,124 of lab equipment, in part, with the proceeds of a bank loan in the amount of $291,931. The loan bears interest at the rate of 5.75% per annum and requires monthly payments of $5,622 over the five-year term of the loan ending on December 26, 2024. The Company’s obligations under this loan are secured by a lien on the purchased equipment. | |
| 95,987 | | |
| 141,348 | |
Note
8 – Convertible Notes Payable
Related
Party Convertible notes payable consist of the following at June 30, 2023 and September 30, 2022, respectively:
Schedule
of Related Party Convertible Notes Payable
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Related party convertible notes payable | |
$ | - | | |
$ | 310,272 | |
On February 10, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $350,000. The Note matures on August 10, 2022, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $50,000 of proceeds and the promissory note was increased to $400,000. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $50,000 of principal into 1,666,667 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension the Company agreed to issue 4,550,000 common shares, which were recorded as debt discount with a relative fair value of $43,788. As a result of the shares issued upon the extension agreement, the lender now holds more the 5% of the total outstanding common shares, and is therefore considered a related party. | |
$ | 350,000 | | |
$ | 350,000 | |
| |
| | | |
| | |
Total related party convertible notes payable | |
| 350,000 | | |
| 350,000 | |
Less: unamortized debt discounts | |
| (17,993 | ) | |
| (39,728 | ) |
Total convertible debt | |
| 332,007 | | |
| 310,272 | |
Less: current maturities | |
| (332,007 | ) | |
| - | |
Related party convertible notes payable | |
$ | - | | |
$ | 310,272 | |
Convertible
notes payable consist of the following at June 30, 2023 and September 30, 2022, respectively:
Schedule of Convertible Notes Payable
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Convertible
notes payable |
|
$ |
- |
|
|
$ |
174,726 |
|
On February 11, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $50,000. The Note matures on August 11, 2022, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $10,000 of proceeds and the promissory note was increased to $60,000. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $10,000 of principal into 333,334 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension, the Company agreed to issue 650,000 common shares, which were recorded as debt discount, with a relative fair value of $6,989. | |
$ | 50,000 | | |
$ | 50,000 | |
| |
| | | |
| | |
On February 11, 2020, the Company completed the sale to an accredited investor of a 9% Secured Subordinated Convertible Promissory Note in the principal amount of $150,000. The Note matures on August 11, 2022, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $50,000 of proceeds and the promissory note was increased to $200,000. The Company’s obligations under the Note are secured by subordinated lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $50,000 of principal into 1,666,667 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension the Company agreed to issue 1,950,000 common shares, which were recorded as debt discount, with a relative fair value of $20,968. | |
| 150,000 | | |
| 150,000 | |
| |
| | | |
| | |
On September 23, 2019, the Company received proceeds of $200,000 on a senior secured convertible note that carries an 8% interest rate, which matures on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.11 per share. On September 30, 2020, the maturity date was extended to August 10, 2022 and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. On February 22, 2021, the noteholder converted $90,000 of principal into 3,000,000 shares of common stock at a conversion price of $0.03 per share. On September 30, 2021 the note was amended to add the outstanding short term notes and accrued interest into the principal balance, making the outstanding balance $355,469, as amended. As a result of the modification, the Company recorded an additional debt discount of $98,188, as a result of the beneficial conversion feature of the additional principal. On October 1, 2022, the Company further extended the maturity date to February 11, 2024. In connection with the modification, the Company issued warrants to purchase 4,621,105 shares of common stock, with a fair value of $32,166 which was recorded as a debt discount. | |
| 355,469 | | |
| 355,469 | |
| |
| | | |
| | |
On November 8, 2018, the Company received proceeds of $350,000 on a senior secured convertible note that carries an 8% interest rate, which matures on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. On September 30, 2020, the maturity date was extended to August 10, 2022 and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. On October 1, 2022, the Company further extended the maturity date to February 11, 2024. In connection with the modification, the Company issued warrants to purchase 4,550,000 shares of common stock, with a fair value of $31,671 which was recorded as a debt discount. | |
| 350,000 | | |
| 350,000 | |
On
October 1, 2022, The Company entered into a senior secured convertible note that carries an 8% interest rate, which matures on February
11, 2024. The Note documented the advances made during the year ended September 30, 2022 in the amount of $362,765. The principal
and interest on the Note are convertible into common shares at a conversion price of $0.01. In connection with the note, the Company
issued warrants to purchase 4,715,945 shares of common stock, with a fair value of $30,102 which was recorded as a debt discount. |
|
|
362,765 |
|
|
|
362,765 |
|
|
|
|
|
|
|
|
|
|
On
November 5, 2018, the Company received proceeds of $150,000 on a senior secured convertible note that carries an 8% interest rate,
which matures on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion
of the note holder at a fixed conversion price of $0.14 per share. On September 30, 2020, the maturity date was extended to August
10, 2022 and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by
a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. |
|
|
150,000 |
|
|
|
150,000 |
|
|
|
|
|
|
|
|
|
|
Total
convertible notes payable |
|
|
1,418,234 |
|
|
|
1,418,234 |
|
Less:
unamortized debt discounts |
|
|
(54,076 |
) |
|
|
(45,039 |
) |
Total convertible debt |
|
|
1,364,158 |
|
|
|
1,373,195 |
|
Less:
current maturities |
|
|
(1,364,158 |
) |
|
|
(1,198,469 |
) |
Convertible
notes payable |
|
$ |
- |
|
|
$ |
174,726 |
|
In
addition, the Company recognized and measured the embedded beneficial conversion feature present in the convertible notes by allocating
a portion of the proceeds equal to the intrinsic value of the feature to additional paid-in-capital. The intrinsic value of the feature
was calculated on the commitment date using the effective conversion price of the convertible notes. This intrinsic value is limited
to the portion of the proceeds allocated to the convertible debt.
The
aforementioned accounting treatment resulted in a total debt discount equal to $93,938 during the nine months ended June 30, 2023. The
discount is amortized on a straight-line basis from the dates of issuance until the earlier of the stated redemption date of the debt,
as noted above, or the actual settlement date. The Company recorded debt amortization expense attributed to the aforementioned debt discount
in the amounts of $106,636 and $58,654, during the nine months ended June 30, 2023 and 2022, respectively. Unamortized discount as of
June 30, 2023 is $72,069.
All
of the convertible notes limit the maximum number of shares that can be owned by each note holder as a result of the conversions to common
stock to 4.99% of the Company’s issued and outstanding shares.
The
Company recorded interest expense pursuant to the stated interest rates on the convertible notes in the amount of $111,285 and $79,796
for the nine months ended June 30, 2023 and 2022, respectively.
The
Company recognized interest expense for the nine months ended June 30, 2023 and 2022, respectively, as follows:
Schedule of Interest Expense
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Interest on notes payable | |
| 59,686 | | |
| 65,785 | |
Amortization of beneficial conversion features | |
| 106,636 | | |
| 58,654 | |
Interest on convertible notes | |
| 111,285 | | |
| 79,796 | |
Total interest expense | |
$ | 277,607 | | |
$ | 204,235 | |
Note
9 – Stockholders’ Equity
Preferred
Stock
The
Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.001 per share, of which 6,000,000 have been
designated as Series A Convertible Preferred Stock (“Series A Preferred”), 1,500,000 have been designated as Series B Convertible
Preferred Stock (“Series B Preferred”), and 1,000 shares have been designated as Series C Preferred Stock (“Series
C Preferred”) with the remaining 2,499,000 shares available for designation from time to time by the Board as set forth below.
As of June 30, 2023, there were 1,047,942 shares of Series A Preferred issued and outstanding, 333,600 shares of Series B Preferred issued
and outstanding and no shares of Series C Preferred issued and outstanding. The Board of Directors is authorized to determine any number
of series into which the undesignated shares of preferred stock may be divided and to determine the rights, preferences, privileges and
restrictions granted to any series of the preferred stock. Each share of Series A Preferred is currently convertible into five shares
of common stock and each share of Series B Preferred is currently convertible into twenty-five shares of common stock.
Series
A
The
conversion price is adjustable in the event of stock splits and other adjustments in the Company’s capitalization, and in the event
of certain negative actions undertaken by the Company. At the current conversion price, the 1,047,942 shares of Series A Preferred outstanding
at June 30, 2023 are convertible into 5,239,710 shares of the common stock of the Company. No holder is permitted to convert its shares
of Series A Preferred if such conversion would cause the holder to beneficially own more than 4.99% of the issued and outstanding common
stock of the Company immediately after such conversion, unless waived by such holder by providing at least sixty-five days’ notice.
Additional
terms of the Series A Preferred and include the following:
● |
The
shares of Series A Preferred are entitled to dividends when, as and if declared by the Board as to the shares of the common stock
of the Company into which such Series A Preferred may then be converted, subject to the 4.99% beneficial ownership limitation described
above. |
|
|
● |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, the shares of Series
A Preferred are entitled to receive, prior to any distribution to the holders of common stock, 100% of the purchase price per share
of Series A Preferred plus all accrued but unpaid dividends. |
|
|
● |
The
Series A Preferred plus all declared but unpaid dividends thereon automatically will be converted into common stock, at the then
applicable conversion rate, upon the affirmative vote of the holders of a majority of the outstanding shares of Series A Preferred. |
● |
Each
share of Series A Preferred will carry a number of votes equal to the number of shares of common stock into which such Series A Preferred
may then be converted, subject to the 4.99% beneficial ownership limitation described above. The Series A Preferred generally will
vote together with the common stock and not as a separate class, except as provided below. |
|
|
● |
Consent
of the holders of the outstanding Series A Preferred is required in order for the Company to: (i) amend or change the rights, preferences,
privileges or powers of, or the restrictions provided for the benefit of, the Series A Preferred; (ii) authorize, create or issue
shares of any class of stock having rights, preferences, privileges or powers superior to the Series A Preferred; (iii) reclassify
any outstanding shares into shares having rights, preferences, privileges or powers superior to the Series A Preferred; or (iv) amend
the Company’s Articles of Incorporation or Bylaws in a manner that adversely affects the rights of the Series A Preferred. |
|
|
● |
Pursuant
to the Securities Purchase Agreements, holders of Series A Preferred are entitled to unlimited “piggyback” registration
rights on registrations by the Company, subject to pro rata cutback at any underwriter’s discretion. |
Series
C
The
Series C Preferred were designated on July 20, 2022. The principal feature of the Series C Preferred Stock is that it provides the holder
thereof, so long as he or she is an executive officer of the Company, with the ability to vote with the holders of the Company’s
common stock on all matters presented to the holders of common stock, whether at a special or annual meeting, by written action in lieu
of a meeting or otherwise, on the basis of 200,000 votes for each share of Series C Preferred Stock. The shares of Series C Preferred
Stock are not convertible into common stock, are not entitled to dividends, are not subject to redemption, and have a stated value of
$0.10 per share payable on any liquidation of the Company in preference to any payment payable to the holders of common stock. As of
June 30, 2023, there we no shares of Series C Preferred outstanding.
Additional
terms of the Series C Preferred and include the following:
● |
The
shares of Series C Preferred are not entitled to dividends. |
|
|
● |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, or upon a change
in control whereby a stockholder gains control of 50% or more of the outstanding shares of common stock, the shares of Series C Preferred
are entitled to receive, prior to any distribution to the holders of common stock, 100% of the stated value per share of Series C
Preferred. |
|
|
● |
The
shares of Series C Preferred are not entitled to conversion rights. |
On
March 2, 2023, the Company entered into a Preferred Stock Repurchase Agreement with Todd Denkin, the Company’s president, pursuant
to which Mr. Denkin surrendered his Series C Preferred back to the Company for the purchase price of $100.
Common
Stock
Common
stock consists of $0.001 par value, 250,000,000 shares authorized, of which 87,096,820 shares were issued and outstanding as of June
30, 2023.
During
the nine months ended June 30, 2023, the Company issued 7,150,000 shares of its common stock in settlement of the common stock payable
in the amount of $71,745.
During
the nine months ended June 30, 2023, the Company granted 3,400,000 and 1,400,000 shares of its common stock to its officers and directors
as compensation for services performed with a fair value of $24,820 and 9,860 respectively.
Note
10 – Mezzanine Equity
Series
B
The
Series B Preferred were designated on December 29, 2021. Each share of Series B Preferred has a Stated Value of $1.00 and is currently
convertible into common stock at a conversion price equal to $0.04. The conversion price of the Series B Preferred is subject to equitable
adjustment in the event of a stock split, stock dividend or similar event with respect to the common stock, and in the event of the issuance
of common stock by the Company below the conversion price, subject to customary exceptions. At the current conversion price, the 333,600
shares of Series B Preferred outstanding at June 30, 2023 are convertible into 8,340,000 shares of the common stock of the Company. No
holder is permitted to convert its shares of Series B Preferred if such conversion would cause the holder to beneficially own more than
4.99% of the issued and outstanding common stock of the Company immediately after such conversion, unless waived by such holder by providing
at least sixty-five days’ notice.
Additional
terms of the Series B Preferred and include the following:
● |
The
shares of Series B Preferred are not entitled to dividends, provided that if dividends are paid on the shares of common stock of
the Company, the Series B Preferred will be entitled to dividends based on the number shares of common stock which the Series B Preferred
may then be converted. |
|
|
● |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, or upon a change
in control whereby a stockholder gains control of 50% or more of the outstanding shares of common stock, the shares of Series B Preferred
are entitled to receive, prior to any distribution to the holders of common stock, 100% of the purchase price per share of Series
B Preferred plus all accrued but unpaid dividends. |
|
|
● |
Each
share of Series B Preferred carries a number of votes equal to the number of shares of common stock into which such Series B Preferred
may then be converted. |
Due
to the change in control provision of the Series B Preferred, the Series B Preferred is classified as temporary equity on the balance
sheet.
Note
11 – Common Stock Options
Stock
Incentive Plan
On
June 21, 2016, we amended and restated our 2012 Stock Incentive Plan (the “2012 Plan”), which was originally adopted on March
5, 2012, and terminated on March 5, 2022. As amended, the 2012 Plan provides for the issuance of up to 11,500,000 shares of common stock
pursuant to the grant of options or other awards, including stock grants, to employees, officers or directors of, and consultants to,
the Company and its subsidiaries. Options granted under the 2012 Plan may either be intended to qualify as incentive stock options under
the Internal Revenue Code of 1986, or may be non-qualified options, and are exercisable over periods not exceeding ten years from date
of grant.
During
the nine months ended June 30, 2023, the Company issued to certain employees, options to purchase 2,100,000 shares of its common stock
in exchange for services rendered to the Company with a total fair value $10,446. The Company estimated the fair value using the Black-Scholes
Pricing Model, based on a volatility rate of 184% and call option values of $0.00497 and exercise prices of $0.0056. The options have
a term of 5.75 years and vest nine months after the grant date.
Amortization
of Stock-Based Compensation
A
total of $20,992 and $66,949 of stock-based compensation expense was recognized during the nine months ended June 30, 2023 and 2022,
respectively, as a result of the vesting of common stock options issued. As of June 30, 2023 a total of $4,643 of unamortized expense
remains to be amortized over the vesting period.
The
following is a summary of information about the stock options outstanding at June 30, 2023.
Summary of Common Stock Options Outstanding
Shares Underlying Options Outstanding | | |
Shares Underlying Options Exercisable | |
| | |
| | |
Weighted | | |
| | |
| | |
| |
| | |
Shares | | |
Average | | |
Weighted | | |
Shares | | |
Weighted | |
Range of | | |
Underlying | | |
Remaining | | |
Average | | |
Underlying | | |
Average | |
Exercise | | |
Options | | |
Contractual | | |
Exercise | | |
Options | | |
Exercise | |
Prices | | |
Outstanding | | |
Life | | |
Price | | |
Exercisable | | |
Price | |
$ | 0.0056 – $0.13 | | |
| 8,120,000 | | |
| 5.28 years | | |
$ | 0.052 | | |
| 6,020,000 | | |
$ | 0.069 | |
The
fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model with the following weighted-average
assumptions used for grants during the nine months ended June 30, 2023:
Schedule of Weighted-Average Assumptions Used for Grants
| |
June 30, | |
| |
2023 | |
| |
| |
Average risk-free interest rates | |
| 3.88 | % |
Average expected life (in years) | |
| 2.90 | |
Volatility | |
| 184 | % |
The
Black-Scholes option pricing model was developed for use in estimating the fair value of short-term traded options that have no vesting
restrictions and are fully transferable. In addition, option valuation models require the input of highly subjective assumptions including
expected stock price volatility. Because the Company’s common stock options have characteristics significantly different from those
of traded options and because changes in the subjective input assumptions can materially affect the fair value estimate, in management’s
opinion the existing models do not necessarily provide a reliable single measure of the fair value of its common stock options. During
the nine months ended June 30, 2023, there were no options granted with an exercise price below the fair value of the underlying stock
at the grant date.
The
weighted average fair value of options granted with exercise prices at the current fair value of the underlying stock during the nine
months ended June 30, 2023, was approximately $0.006 per option.
The
following is a summary of activity of outstanding common stock options:
Schedule of Activity of Outstanding Common Stock Options
| |
| | |
Weighted | |
| |
| | |
Average | |
| |
Number | | |
Exercise | |
| |
of Shares | | |
Price | |
Balance, September 30, 2022 | |
| 6,020,000 | | |
$ | 0.069 | |
Options issued | |
| 2,100,000 | | |
| 0.006 | |
Options forfeited | |
| - | | |
| - | |
| |
| | | |
| | |
Balance, June 30, 2023 | |
| 8,120,000 | | |
$ | 0.052 | |
| |
| | | |
| | |
Exercisable, June 30, 2023 | |
| 6,020,000 | | |
$ | 0.069 | |
As
of June 30, 2023, these options in the aggregate had $3,150 and $0 of intrinsic value for the outstanding and exercisable options, respectively,
based on the per share market price of $0.007 of the Company’s common stock as of such date.
Note
12 – Common Stock Warrants
Warrants
to purchase a total of 15,387,050 shares of common stock were outstanding as of June 30, 2023.
The
following is a summary of information about our warrants to purchase common stock outstanding at June 30, 2023 (including those issued
to both investors and service providers).
Summary of Common Stock Warrants Outstanding
| | |
Shares
Underlying | |
Shares
Underlying Warrants Outstanding | | |
Warrants
Exercisable | |
| | |
| | |
Weighted | | |
| | |
| | |
| |
| | |
Shares | | |
Average | | |
Weighted | | |
Shares | | |
Weighted | |
Range
of | | |
Underlying | | |
Remaining | | |
Average | | |
Underlying | | |
Average | |
Exercise | | |
Warrants | | |
Contractual | | |
Exercise | | |
Warrants | | |
Exercise | |
Prices | | |
Outstanding | | |
Life | | |
Price | | |
Exercisable | | |
Price | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
$ | 0.0074-0.10 | | |
| 15,387,050 | | |
| 9.01
years | | |
$ | 0.02 | | |
| 15,387,050 | | |
$ | 0.02 | |
The
following is a summary of activity of outstanding common stock warrants:
Schedule of Outstanding Common Stock Warrants Activity
| |
| | |
Weighted | |
| |
| | |
Average | |
| |
Number | | |
Exercise | |
| |
of Shares | | |
Price | |
Balance, September 30, 2022 | |
| 1,500,000 | | |
$ | 0.10 | |
Warrants granted | |
| 13,887,050 | | |
$ | 0.007 | |
Warrants expired | |
| - | | |
| - | |
| |
| | | |
| | |
Balance, June 30, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
| |
| | | |
| | |
Exercisable, June 30, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
As
of June 30, 2023, these warrants in the aggregate had $0 of intrinsic value as the per share market price of $0.007 of the Company’s
common stock as of such date was greater than the exercise price of certain warrants.
Note
13 – Discontinued Operations
On
April 20, 2023, the Company, and Digipath Labs entered into the Purchase Agreement with DPL NV, LLC (“Buyer”), pursuant to
which Digipath Labs has agreed to sell substantially all of its assets to Buyer for a cash purchase price of $2,300,000 (the “Purchase
Price”) as described in Note 1 above. The Purchase Price is subject to adjustments at closing based on, among other things, the
amount by which the working capital of Digipath Labs at the closing is greater or less than $150,000.
The
Purchase Agreement includes a number of representations, warrantees, covenants and conditions to closing customary for this type of transaction.
In addition, the closing of the transaction is subject to the approval of the Nevada Cannabis Compliance Board (the “CCB”).
In the event CCB approval is not obtained by June 30, 2024, or any other condition to closing has not been satisfied by such date, either
party may terminate the Purchase Agreement.
Pursuant
to the Purchase Agreement, the Buyer deposited $230,000 into an escrow account upon the execution of the Purchase Agreement, and such
amount will continue to be held in escrow for a 12-month period following closing to satisfy any indemnification claims Buyer may have
against Digipath Labs.
The
balance sheets of Digipath Labs are summarized below:
Schedule
of Discontinued Operations Income Statement Balance Sheet and Additional Disclosures
| |
June 30, 2023 | | |
September 30, 2022 | |
Current assets: | |
| | | |
| | |
Accounts receivable, net | |
$ | 302,300 | | |
$ | 335,085 | |
Deposits | |
| 18,675 | | |
| 25,141 | |
Other current assets | |
| 32,400 | | |
| 32,971 | |
Total current assets | |
| 353,375 | | |
| 393,197 | |
| |
| | | |
| | |
Right-of-use asset | |
| 240,602 | | |
| 316,961 | |
Fixed assets, net | |
| 365,986 | | |
| 405,823 | |
Total long term assets | |
| 606,588 | | |
| 722,784 | |
Total Assets | |
$ | 959,963 | | |
$ | 1,115,981 | |
| |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 241,991 | | |
$ | 334,909 | |
Accrued expenses | |
| 58,439 | | |
| 32,571 | |
Current portion of operating lease liabilities | |
| 110,772 | | |
| 100,685 | |
Current maturities of notes payable | |
| 63,598 | | |
| 60,920 | |
Total current liabilities | |
| 474,800 | | |
| 529,085 | |
| |
| | | |
| | |
Operating lease liabilities | |
| 143,245 | | |
| 229,825 | |
Notes payable | |
| 32,389 | | |
| 80,428 | |
Total long term liabilities | |
| 175,634 | | |
| 310,253 | |
Total Liabilities | |
$ | 650,434 | | |
$ | 839,338 | |
The
statements of operations of Digipath Labs combined are summarized below:
| |
| | | |
| | | |
| | | |
| | |
| |
For the Three Months Ended | | |
For the Nine Months Ended | |
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
| | |
| | |
| | |
| |
Revenues | |
$ | 785,224 | | |
$ | 682,665 | | |
$ | 2,272,689 | | |
$ | 1,986,985 | |
Cost of sales | |
| 382,655 | | |
| 414,299 | | |
| 1,265,098 | | |
| 1,232,932 | |
Gross profit | |
| 402,569 | | |
| 268,366 | | |
| 1,007,591 | | |
| 754,053 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
General and administrative | |
| 226,466 | | |
| 309,766 | | |
| 731,457 | | |
| 701,942 | |
Professional fees | |
| 50,843 | | |
| 6,907 | | |
| 94,302 | | |
| (1,176 | ) |
Total operating expenses | |
| 277,309 | | |
| 316,673 | | |
| 825,759 | | |
| 700,766 | |
| |
| | | |
| | | |
| | | |
| | |
Operating income(loss) | |
| 125,260 | | |
| (48,307 | ) | |
| 181,832 | | |
| 53,287 | |
| |
| | | |
| | | |
| | | |
| | |
Other income (expense): | |
| | | |
| | | |
| | | |
| | |
Other income | |
| 322,798 | | |
| - | | |
| 322,798 | | |
| - | |
Interest expense | |
| (1,527 | ) | |
| (4,670 | ) | |
| (5,233 | ) | |
| (13,106 | ) |
Total other income (expense) | |
| 321,271 | | |
| (4,670 | ) | |
| 317,565 | | |
| (13,106 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net income (loss) | |
$ | 446,531 | | |
$ | (52,977 | ) | |
$ | 499,397 | | |
$ | 40,181 | |
Note
14 – Commitments and Contingencies
Legal
Contingencies
There
are no material pending legal proceedings to which we are a party or to which any of our property is subject, nor are there any such
proceedings known to be contemplated by governmental authorities. None of our directors, officers or affiliates is involved in a proceeding
adverse to our business or has a material interest adverse to our business.
ITEM
2. |
MANAGEMENT’S
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS. |
The
information contained in this Form 10-Q is intended to update the information contained in our Annual Report on Form 10-K for the year
ended September 30, 2022 and presumes that readers have access to, and will have read, the “Management’s Discussion and Analysis
of Financial Condition and Results of Operations” and other information contained in such Form 10-K. The following discussion and
analysis also should be read together with our financial statements and the notes to the financial statements included elsewhere in this
Form 10-Q.
The
following discussion contains certain statements that may be deemed “forward-looking statements” within the meaning of the
Private Securities Litigation Reform Act of 1995. Such statements appear in a number of places in this Report, including, without limitation,
“Management’s Discussion and Analysis of Financial Condition and Results of Operations.” These statements are not guarantees
of future performance and involve risks, uncertainties and requirements that are difficult to predict or are beyond our control. Forward-looking
statements speak only as of the date of this quarterly report. You should not put undue reliance on any forward-looking statements. We
strongly encourage investors to carefully read the factors described in our Annual Report on Form 10-K for the year ended September 30,
2022 in the section entitled “Risk Factors” for a description of certain risks that could, among other things, cause actual
results to differ from these forward-looking statements. We assume no responsibility to update the forward-looking statements contained
in this quarterly report on Form 10-Q. The following should also be read in conjunction with the unaudited Financial Statements and notes
thereto that appear elsewhere in this report.
Overview
Digipath,
Inc. was incorporated in Nevada on October 5, 2010. Digipath, Inc. and its subsidiaries (“Digipath,” the “Company,”
“we,” “our” or “us”) supports the cannabis industry’s best practices for reliable testing,
cannabis education and training. Our mission is to provide pharmaceutical-grade analysis and testing to the cannabis industry, under
ISO-17025:2017 guidelines, to ensure consumers and patients know exactly what is in the cannabis they ingest and to help maximize the
quality of our clients’ products through research, development, and standardization. Digipath has been operating a cannabis-testing
lab in Nevada since 2015 and has plans to open labs in other states that have legalized the sale of cannabis, beginning with California.
Results
of Operations for the Three Months Ended June 30, 2023 and 2022:
The
following table summarizes selected items from the statement of operations for the three months ended June 30, 2023 and 2022.
| |
Three Months Ended June 30, | | |
Increase / | |
| |
2023 | | |
2022 | | |
(Decrease) | |
Revenues | |
$ |
- | | |
$ |
- | | |
$ |
- | |
Cost of sales | |
- | | |
- | | |
- | |
Gross profit | |
| - | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | |
General and administrative | |
| 8,815 | | |
| 35,711 | | |
| (26,896 | ) |
Professional fees | |
| 86,435 | | |
| 74,201 | | |
| 12,234 | |
Total operating expenses: | |
| 95,250 | | |
| 109,912 | | |
| (14,662 | ) |
| |
| | | |
| | | |
| | |
Operating loss | |
| (95,250 | ) | |
| (109,912 | ) | |
| 14,662 | |
| |
| | | |
| | | |
| | |
Total other income (expense) | |
| (57,748 | ) | |
| (413,844 | ) | |
| 356,096 | |
| |
| | | |
| | | |
| | |
Net loss from continuing operations | |
| (152,998 | ) | |
| (523,756 | ) | |
| 370,758 | |
Net income (loss) from discontinued operations | |
| 446,531 | | |
| (52,977 | ) | |
| 499,508 | |
Net income (loss) | |
$ | 293,533 | | |
$ | (576,733 | ) | |
$ | 870,266 | |
General
and Administrative Expenses
General
and administrative expenses for the three months ended June 30, 2023 were $8,815, compared to $35,711 during the three months ended June
30, 2022, a decrease of $26,896, or 75%. The expenses consisted primarily of salaries and wages and included $3,482 and $6,171 of non-cash
stock-based compensation, respectively. General and administrative expenses decreased primarily due to decreased corporate overhead activities.
Professional
Fees
Professional
fees for the three months ended June 30, 2023 were $86,435, compared to $74,201 during the three months ended June 30, 2022, an
increase of $12,234, or 16%. Professional fees included non-cash, stock-based compensation of $2,160 and $2,135 during the three
months ended June 30, 2023 and 2022, respectively. Professional fees increased primarily due to increased corporate consulting
services during the current period as work to close on the sale of substantially all of the assets of Digipath Labs, LLC through the
Purchase Agreement with DPL NV, LLC.
Operating
Loss
Our
operating loss for the three months ended June 30, 2023 was $95,250, compared to an operating loss of $109,912 during the three months
ended June 30, 2022, a decrease of $14,662, or 13%. Our operating loss decreased primarily due to our decreased general and administrative
expenses.
Other
Income (Expense)
Other
expense, on a net basis, for the three months ended June 30, 2023 was $57,748, compared to other expense, on a net basis, of $413,844
during the three months ended June 30, 2022, a net decrease of $356,096. Other expense consisted of interest expense of $97,748 and recovery
of previously written off receivables of $40,000 for the three months ended June 30, 2023.
Results
of Operations for the Nine Months Ended June 30, 2023 and 2022:
The
following table summarizes selected items from the statement of operations for the nine months ended June 30, 2023 and 2022.
| |
Nine Months Ended June 30, | | |
Increase / | |
| |
2023 | | |
2022 revised | | |
(Decrease) | |
Revenues | |
$ | - | | |
$ | - | | |
$ | - | |
Cost of sales | |
| - | | |
| - | | |
| - | |
Gross profit | |
| - | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | |
General and administrative | |
| 94,013 | | |
| 117,846 | | |
| (23,833 | ) |
Professional fees | |
| 262,072 | | |
| 624,423 | | |
| (362,351 | ) |
Total operating expenses: | |
| 356,085 | | |
| 742,269 | | |
| (386,184 | ) |
| |
| | | |
| | | |
| | |
Operating loss | |
| (356,085 | ) | |
| (742,269 | ) | |
| 386,184 | |
| |
| | | |
| | | |
| | |
Total other expense | |
| (157,607 | ) | |
| (525,844 | ) | |
| 368,237 | |
| |
| | | |
| | | |
| | |
Net loss from continuing operations | |
$ | (513,692 | ) | |
$ | (1,268,113 | ) | |
$ | 754,421 | |
Net income (loss) from discontinued operations | |
| 499,397 | | |
| 40,181 | | |
| 459,216 | |
Net income (loss) | |
| (14,295 | ) | |
| (1,227,932 | ) | |
| 1,213,637 | |
General
and Administrative Expenses
General
and administrative expenses for the nine months ended June 30, 2023 were $94,013, compared to $117,846 during the nine months ended June
30, 2022, a decrease of $23,833, or 20%. The expenses consisted primarily of salaries and wages and included $37,162 and $157,013 of
non-cash stock-based compensation, respectively. General and administrative expenses decreased due primarily to decreased corporate overhead
activities.
Professional
Fees
Professional
fees for the nine months ended June 30, 2023 were $262,072, compared to $624,423 during the nine months ended June 30, 2022, a decrease
of $362,351, or 58%. Professional fees included non-cash, stock-based compensation of $18,510 and $124,579 during the nine months ended
June 30, 2023 and 2022, respectively. Professional fees decreased primarily due to decreased stock-based compensation and corporate consulting
services during the current period as we decreased our focus on expansion efforts.
Operating
Loss
Our
operating loss for the nine months ended June 30, 2023 was $356,085, compared to $742,269 during the nine months ended June 30, 2022,
a decrease of $386,184, or 52%. Our operating loss decreased primarily due to a decrease in professional fees.
Other
Expense
Other
expense, on a net basis, for the nine months ended June 30, 2023 was $157,607, compared to other expense, on a net basis, of $525,844
during the nine months ended June 30, 2022, a net decrease of $368,237. Other expense consisted of interest expense of $277,607 and an
impairment on equipment of $55,000, offset by the recovery of previously written off receivables of $175,000 for the nine months ended
June 30, 2023.
Liquidity
and Capital Resources
The
following is a summary of the Company’s cash flows provided by (used in) operating, investing, and financing activities for the
nine month periods ended June 30, 2023 and 2022:
| |
2023 | | |
2022 | |
Operating Activities | |
$ | 48,851 | | |
$ | (168,917 | ) |
Investing Activities | |
| 266,029 | | |
| (646,895 | ) |
Financing Activities | |
| (45,461 | ) | |
| 745,113 | |
Net increase (Decrease) in Cash | |
$ | 269,419 | | |
$ | (70,699 | ) |
Net
Cash Provided by (Used in) Operating Activities
During
the nine months ended June 30, 2023, net cash provided by operating activities was $48,851, compared to net cash used in operating activities
of $168,917 for the same period ended June 30, 2022, including cash provided by operating activities from discontinued operations of
$520,843 for the nine months ended June 30, 2023 compared to cash provided by operating activities from discontinued operations of $275,691
for the nine months ended June 30, 2022. The decrease in cash used in operating activities was primarily attributable to our decrease
in net loss and accounts receivable, along with increases in accounts payable and accrued expenses.
Net
Cash Provided by (Used in) Investing Activities
During
the nine months ended June 30, 2023, net cash provided by investing activities was $266,029, compared to $646,895 used in investing activities
for the same period ended June 30, 2022, including cash used in investing activities from discontinued operations of $8,971 for the nine
months ended June 30, 2023 compared to cash used in investing activities from discontinued operations of $4,246 for the nine months ended
June 30, 2022. The cash provided by investing activities in the current period was a result of the sale of the collateralized assets
from the note receivable compared to cash used in investing activities for the prior period which was a result of loans we made in connection
with a potential acquisition.
Net
Cash Provided by (Used in) Financing Activities
During
the nine months ended June 30, 2023, net cash used in financing activities was $45,461, compared to net cash provided by financing activities
of $745,113 for the same period ended June 30, 2022, including cash used in financing activities from discontinued operations of $45,361
for the nine months ended June 30, 2023 compared to cash used financing activities from discontinued operations of $63,252 for the nine
months ended June 30, 2022. The current period consisted of $45,361 of principal payments on an equipment loan and repurchase of the
Preferred C stock, compared to $390,000 of proceeds received on debt financing, proceeds of $402,765 received on convertible debt financing
proceeds of $55,600 from the sale of preferred stock, as offset by $20,379 of principal payments on an equipment lease and $42,873 of
principal payments on an equipment loan and $40,000 of principal payments made on convertible notes in the comparative period in the
prior year.
Ability
to Continue as a Going Concern
As
of June 30, 2023, our balance of cash on hand was $325,587, and we had negative working capital of $2,567,011 and an accumulated deficit
of $20,023,066 resulting from recurring losses. We currently may not have sufficient funds to sustain our operations for the next twelve
months and we may need to raise additional cash to fund our operations and expand our lab testing business. As we continue to develop
our lab testing business and attempt to expand operational activities, we expect to experience net negative cash flows from operations
in amounts not now determinable, and will be required to obtain additional financing to fund operations through common stock offerings
to the extent necessary to provide working capital. We have and expect to continue to have substantial capital expenditure and working
capital needs.
The
Company has incurred recurring losses from operations resulting in an accumulated deficit, and, as set forth above, the Company’s
cash on hand is not sufficient to sustain operations. These factors raise substantial doubt about the Company’s ability to continue
as a going concern. Management is actively pursuing new customers to increase revenues. In addition, the Company is currently seeking
additional sources of capital to fund short term operations. In the event sales do not materialize at the expected rates, management
would seek additional financing or would attempt to conserve cash by further reducing expenses. There can be no assurance that we will
be successful in achieving these objectives, becoming profitable or continuing our business without either a temporary interruption or
a permanent cessation. In addition, additional financing may result in substantial dilution to existing stockholders.
The
accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates
continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. The unaudited consolidated
financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the
amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
Off-Balance
Sheet Arrangements
We
have no outstanding off-balance sheet guarantees, interest rate swap transactions or foreign currency contracts. We do not engage in
trading activities involving non-exchange traded contracts.
Critical
Accounting Policies and Estimates
The
preparation of financial statements in conformity with accounting principles generally accepted in the United States requires our management
to make assumptions, estimates and judgments that affect the amounts reported, including the notes thereto, and related disclosures of
commitments and contingencies, if any. We have identified certain accounting policies that are significant to the preparation of our
financial statements. These accounting policies are important for an understanding of our financial condition and results of operations.
Critical accounting policies are those that are most important to the presentation of our financial condition and results of operations
and require management’s subjective or complex judgment, often as a result of the need to make estimates about the effect of matters
that are inherently uncertain and may change in subsequent periods. Certain accounting estimates are particularly sensitive because of
their significance to financial statements and because of the possibility that future events affecting the estimate may differ significantly
from management’s current judgments.
While
our significant accounting policies are more fully described in notes to our consolidated financial statements appearing elsewhere in
this Form 10-Q, we believe that the following accounting policies are the most critical to aid you in fully understanding and evaluating
our reported financial results and affect the more significant judgments and estimates that we used in the preparation of our financial
statements.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes
revenue from the sale of lab testing services through our subsidiary Digipath Labs, Inc.
Revenue
is primarily generated through our subsidiary, Digipath Labs, Inc., which recognizes revenue from the analytical testing of cannabis
products for licensed producers and cultivators within the state of Nevada on a determinable fixed fee per test, or panel of tests basis.
Revenue from the performance of those services is recognized upon completion of the tests, at which time test results are delivered to
the customer, provided collectability of the fee is reasonably assured. We typically require payment within thirty days of the delivery
of results. Management estimates an allowance for doubtful accounts based on the aging of its receivables.
Stock-Based
Compensation
The
Company accounts for equity instruments issued to employees in accordance with the provisions of ASC 718 Stock Compensation (ASC 718)
and Equity-Based Payments to Non-employees pursuant to ASC 2018-07 (ASC 2018-07). All transactions in which the consideration provided
in exchange for the purchase of goods or services consists of the issuance of equity instruments are accounted for based on the fair
value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement
date of the fair value of the equity instrument issued is the earlier of the date on which the counterparty’s performance is complete
or the date at which a commitment for performance by the counterparty to earn the equity instruments is reached because of sufficiently
large disincentives for nonperformance.
ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.
As
a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide the information
required by this Item.
ITEM
4. CONTROLS AND PROCEDURES.
Disclosure
Controls and Procedures
Our
management, with the participation of our Chief Executive Officer and our Chief Financial Officer, evaluated the effectiveness of our
disclosure controls and procedures as of June 30, 2023. The term “disclosure controls and procedures,” as defined in Rules
13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that information
required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized
and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without
limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the reports that it
files or submits under the Exchange Act is accumulated and communicated to the Company’s management, including its principal executive
and principal financial officers, as appropriate to allow timely decisions regarding required disclosure. Management recognizes that
any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives,
and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures. Based
on the evaluation of our disclosure controls and procedures as of June 30, 2023, our Chief Executive Officer and Chief Financial Officer
concluded that, as of such date, our disclosure controls and procedures were not effective at the reasonable assurance level.
Changes
in Internal Control over Financial Reporting
There
have been no significant changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under
the Exchange Act) or in other factors that occurred during the period of our evaluation or subsequent to the date we carried out our
evaluation which have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
The design of any system of controls and procedures is based in part upon certain assumptions about the likelihood of future events.
There can be no assurance that any system of controls and procedures will succeed in achieving its stated goals under all potential future
conditions, regardless of how remote.
PART
II - OTHER INFORMATION
ITEM
1. LEGAL PROCEEDINGS.
We
are not a party to any legal or administrative proceedings that we believe, individually or in the aggregate, would be likely to have
a material adverse effect on our financial condition or results of operations.
ITEM
1A. RISK FACTORS.
As
a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide the information
required by this Item.
ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.
The
following issuances of equity securities by the Company were exempt from the registration requirements of the Securities Act of 1933
pursuant to Section 4(a)(2) of the Securities Act of 1933 during the three-month period ended June 30, 2023:
On
May 25, 2023, the Company issued an aggregate of 4,400,000 shares of its common stock to its officers and directors as compensation for
services performed.
On
May 26, 2023, the Company issued 400,000 shares of its common stock to a former director as compensation for services performed.
ITEM
3. DEFAULTS UPON SENIOR SECURITIES.
None.
ITEM
4. MINE SAFETY DISCLOSURES.
Not
applicable.
ITEM
5. OTHER INFORMATION.
None.
ITEM
6. EXHIBITS.
Exhibit |
|
Description |
2.1 |
|
Stock
Purchase Agreement between Digipath, Inc., VSSL Enterprises Ltd., Kyle Joseph Remenda, Philippe Olivier Henry, PhD, Audim Ventures
Ltd. and Britt Ash Enterprises Ltd., dated March 9, 2020 (incorporated by reference to Exhibit 2.1 of the Report on Form 8-K filed
with the Securities and Exchange Commission by Digipath, Inc. on March 16, 2020) |
2.2 |
|
Asset
Purchase Agreement between Digipath, Inc., Digipath Labs, Inc. and IHE Holdings, LLC, dated April 20, 2023 (incorporated by reference
to Exhibit 2.1 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on May 2, 2023) |
3.1 |
|
Articles
of Incorporation (incorporated by reference to Exhibit 3.1 of the Form 10 filed with the Securities and Exchange Commission by Digipath,
Inc. on July 15, 2011) |
3.2 |
|
Bylaws
(incorporated by reference to Exhibit 3.2 of the Form 10 filed with the Securities and Exchange Commission by Digipath, Inc. on July
15, 2011) |
3.3 |
|
Certificate
of Amendment to Articles of Incorporation dated April 4, 2014 (incorporated by reference to Exhibit 3.1 of the Report on Form 8-K
filed with the Securities and Exchange Commission by Digipath, Inc. on April 10, 2014) |
3.4 |
|
Certificate
of Designations, Preferences, Limitations, Restrictions and Relative Rights of Series A Convertible Preferred Stock dated April 9,
2014 (incorporated by reference to Exhibit 3.2 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath,
Inc. on April 10, 2014) |
3.5 |
|
Certificate
of Amendment to Articles of Incorporation dated May 22, 2015 (incorporated by reference to Exhibit 3.1 of the Report on Form 8-K
filed with the Securities and Exchange Commission by Digipath, Inc. on May 26, 2015) |
3.6 |
|
Certificate
of Amendment to Articles of Incorporation dated May 14, 2019 (incorporated by reference to Exhibit 3.6 of the Current Report on Form
10-Q filed with the Securities and Exchange Commission by Digipath, Inc. on August 13, 2019) |
3.7 |
|
Certificate
of Designations of the Series B Preferred Stock dated December 29, 2021 (incorporated by reference to Exhibit 3.1 of the Report on
Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on January 6, 2022) |
4.1 |
|
Form
of 8% Senior Secured Convertible Notes due December 31, 2020 (incorporated by reference to Exhibit 4.1 of the Report on Form 8-K
filed with the Securities and Exchange Commission by Digipath, Inc. on November 21, 2018) |
4.2 |
|
Form
of 8% Senior Secured Convertible Notes due September 23, 2020 (incorporated by reference to Exhibit 4.1 of the Report on Form 8-K
filed with the Securities and Exchange Commission by Digipath, Inc. on September 26, 2019) |
4.3 |
|
9%
Secured Convertible Note, between Digipath, Inc. and holder, due August 10, 2022 (incorporated by reference to Exhibit 4.3 of the
Current Report on Form 10-Q filed with the Securities and Exchange Commission by Digipath, Inc. on February 14, 2020) |
4.4 |
|
9%
Secured Subordinated Convertible Note, between Digipath, Inc. and holder, due August 11, 2022 (incorporated by reference to Exhibit
4.4 of the Current Report on Form 10-Q filed with the Securities and Exchange Commission by Digipath, Inc. on February 14, 2020) |
4.5 |
|
9%
Secured Subordinated Convertible Note, between Digipath, Inc. and holder, due August 11, 2022 (incorporated by reference to Exhibit
4.5 of the Current Report on Form 10-Q filed with the Securities and Exchange Commission by Digipath, Inc. on May 15, 2020) |
4.6 |
|
Form
of Amendment to 9% Secured Convertible Note, between Digipath, Inc. and holder, due August 10, 2022 (incorporated by reference to
Exhibit 4.1 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on January 6, 2021) |
10.1 |
|
Management
Services Agreement between Digipath, Inc., Digipath Labs, Inc. and IHE Holdings, LLC, dated April 20, 2023(incorporated by reference
to Exhibit 10.1 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on May 2, 2023) |
10.2* |
|
Amended and Restated Secured Promissory Noted in the principal amount of $625,000, dated April 11, 2023, made by Invictus Wealth Group, LLC in favor of Digipath, Inc. |
31.1* |
|
Section 302 Certification of Principal Executive
Officer |
31.2* |
|
Section 302 Certification of Principal Financial
Officer |
32.1* |
|
Section 906 Certification of Principal Executive
Officer |
32.2* |
|
Section 906 Certification of Principal Financial
Officer |
101.INS* |
|
Inline XBRL Instance Document |
101.SCH* |
|
Inline XBRL Schema Document |
101.CAL* |
|
Inline XBRL Calculation Linkbase Document |
101.DEF* |
|
Inline XBRL Definition Linkbase Document |
101.LAB* |
|
Inline XBRL Labels Linkbase Document |
101.PRE* |
|
Inline XBRL Presentation Linkbase Document |
104 |
|
Cover Page Interactive Data File (Embedded within the Inline XBRL document
and included in Exhibit) |
*
Filed herewith.
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.
Date:
August 18, 2023
DIGIPATH,
INC. |
|
|
|
|
By: |
/s/
Todd Denkin |
|
Name: |
Todd
Denkin |
|
Title: |
Chief
Executive Officer |
|
|
|
|
By: |
/s/
A. Stone Douglass |
|
Name: |
A.
Stone Douglass |
|
Title: |
Chief
Financial Officer |
|
Exhibit
10.2
AMENDED
AND RESTATED SECURED PROMISSORY NOTE
$625,000.00 |
|
April
11, 2023 |
FOR
VALUE RECEIVED, INVICTUS WEALTH GROUP, LLC, a Mississippi limited liability company (“Maker”), hereby promises to
pay to the order of DIGIPATH, INC., a Nevada corporation (“Payee”), with an address at 6450 Cameron Street #113, Las
Vegas, NV 89118, the principal sum of SIX HUNDRED TWENTY FIVE THOUSAND DOLLARS ($625,000.00), together with all interest that has accrued
thereon in accordance with the terms of this Secured Promissory Note (this “Note”).
The
principal sum of this Note shall be payable as follows: (i) payments in the amount of $100,000.00 each, shall be due and payable on each
of September 30, 2023 and December 31, 2023; and (ii) a final payment in the amount of $425,000 shall be due and payable on March 31,
2024 (the “Maturity Date”).
The
outstanding principal amount of this Note shall bear interest from the date hereof at the rate of ten (10%) percent per annum, based
on a year of 360 days comprised of twelve 30-day months, for actual days elapsed, until the date on which the last payment of principal
under this Note shall have been paid. Interest on this Note shall be due and payable monthly in arrears on the first day of each month,
and on the Maturity Date, provided that the first such payment shall not be due until June 1, 2023.
This
Note has been issued and delivered to Payee under that certain Asset Purchase Agreement (the “Purchase Agreement”),
dated as of December 5, 2022, among Maker and Payee, under which Maker purchased the Purchased Assets (as defined in the Purchase Agreement)
from Payee. The original SECURED PROMISSORY NOTE was signed on December 5, 2022. The Amended and Restated Secured Promissory Note is
signed as of: May 8, 2023 .
Payee
shall have a continuing lien on, and is hereby granted a security interest in, all of Maker’s right, title and interest in and
to the Purchased Assets and all proceeds thereof, whether now owned or hereafter arising (collectively, the “Collateral”)
for the express purpose of serving as collateral security for the payment of all amounts payable under this Note. By its execution of
this Note, Maker authorizes Payee to file one or more financing statements describing the Collateral. Prior to the payment in full of
this Note, Maker shall not sell or transfer any of the Collateral without Payee’s consent. Upon an Event of Default (as defined
below), Payee shall be permitted to exercise all of its rights as a secured party under the Uniform Commercial Code as in effect in the
State of Nevada in respect of the Collateral.
This
Note may be prepaid, in whole or in part, at any time or from time to time, without premium or penalty. All payments made on this Note
shall be applied first to interest accrued to the date of the payment and then to the outstanding principal payments due under this Note.
All prepayments of the principal due under this Note shall be applied to such maturities as shall be designated by Maker.
All
payments or prepayments of principal and interest and other sums due pursuant to this Note shall be made by check to Payee at its address
set forth above, or in immediately available funds by wire transfer to Payee’s account at such bank as Payee shall have previously
designated to Maker.
Whenever
any payment to be made hereunder shall be due on a Saturday, Sunday or legal holiday under the laws of the State of Nevada, such payment
may be made on the next succeeding business day, and such extension of time shall be included in the computation of payment of interest
hereunder.
The
occurrence of any one or more of the following events shall constitute an “Event of Default” under this Note:
|
(i) |
Maker
shall fail to pay when due any amount due under this Note and such failure shall not be cured within five days after the date such
payment was due; |
|
|
|
|
(ii) |
Maker
shall commence any case, proceeding or other action under any law relating to bankruptcy, insolvency, reorganization or relief of
debtors, seeking to have an order for relief entered with respect to Maker, or seeking to adjudicate Maker a bankrupt or insolvent,
or seeking reorganization, arrangement or other relief with respect to Maker or any of its debts, or seeking appointment of a receiver,
trustee, custodian or other similar official for Maker or for all or any part of its assets, or Maker shall make a general assignment
for the benefit of creditors, or there shall be commenced against Maker any case, proceeding or other action of a nature referred
to in this clause (ii), or there shall be commenced against Maker any case, proceeding or other action seeking issuance of a warrant
of attachment, execution, restraint or similar process against all or any substantial part of the assets of Maker which results in
the entry of an order for any such relief, or Maker shall take any action in furtherance of, or indicating its consent to, approval
of, or acquiescence in, any of the acts set forth in this clause (ii), or Maker shall generally not, or shall be unable to, or shall
admit in writing its inability to, pay his debts as they become due; or |
|
|
|
|
(iii) |
Maker
shall breach any provision of this Note or the Asset Purchase Agreement, and such breach, if capable of cure, shall continue for
a period of ten days. |
Upon
the occurrence and during the continuance of an Event of Default, the holder of this Note may, at its option, by notice in writing to
Maker, declare this Note to be, and this Note shall forthwith become, due and payable; provided, however, that upon the occurrence of
an Event of Default specified in clause (ii) above, the principal balance of and all accrued interest on this Note shall automatically
become due and payable forthwith, without demand or notice of any kind. If an Event of Default occurs, Maker shall pay to the holder
of this Note all expenses (including, without limitation, reasonable attorneys’ fees and expenses and court fees and court costs)
incurred by the holder in connection with obtaining advice as to its rights and remedies in connection with such default and in connection
with enforcing and collecting this Note.
Maker
hereby waives presentment, demand for payment, notice of dishonor, protest and notice of protest of this Note. No waiver of any provision
of this Note, or any agreement or instrument evidencing or providing security for this Note, made by agreement of Payee and any other
person or party, shall constitute a waiver of any other terms hereof, or otherwise release or discharge the liability of Maker under
this Note. No failure to exercise and no delay in exercising, on the part of Payee, any right, power or privilege under this Note shall
operate as a waiver thereof nor shall simple or partial exercise of any right, power or privilege preclude any other or further exercise
thereof, or the exercise of any other power, right or privilege. The rights and remedies herein provided are cumulative and are not exclusive
of any rights or remedies provided by law.
In
case any provision contained in this Note should be invalid, illegal or unenforceable in any respect, the validity, legality and enforceability
of the remaining provisions contained herein shall not in any way be affected or impaired thereby and shall remain in full force and
effect.
This
Note may not be amended except by an instrument in writing signed by the Maker and the holder of this Note.
This
Note shall be governed by and construed in accordance with the laws of the State of New York without regard to its doctrine of conflict
of laws. Maker, by its execution hereof, and Payee by its acceptance hereof (I) AGREE THAT ANY LEGAL SUIT, ACTION OR PROCEEDING ARISING
FROM OR RELATED TO THIS NOTE MAY BE INSTITUTED ONLY IN A STATE OR FEDERAL COURT LOCATED IN THE STATE OF NEVADA; (II) WAIVE ANY OBJECTION
WHICH IT MAY NOW OR HEREAFTER HAVE TO THE LAYING OF VENUE OF ANY SUCH SUIT, ACTION OR PROCEEDING OR BASED ON FORUM NON CONVENIENS; (III)
CONSENT TO AND SUBMITS TO THE EXERCISE OF JURISDICTION OVER ITS PERSON BY ANY SUCH COURT HAVING JURISDICTION OVER THE SUBJECT MATTER;
AND (IV) WAIVE PERSONAL SERVICE OF ANY AND ALL PROCESS UPON IT AND CONSENTS THAT ALL SUCH SERVICE OF PROCESS BE MADE BY REGISTERED MAIL
DIRECTED TO IT AT ITS ADDRESS SET FORTH IN THE PURCHASE AGREEMENT OR TO ANY OTHER ADDRESS FOR IT AS MAY HEREAFTER BE DESIGNATED IN ANY
WRITTEN NOTICE BY IT TO THE OTHER.
This
Note shall be binding upon the successors and assigns of the Maker and shall inure to the benefit of the successors and assigns of the
Payee.
Any
notice from the holder of this Note to the Maker shall be deemed given when delivered to the Maker by hand or when deposited in the United
States mail and addressed to the Maker at the address of the Maker set forth in the first paragraph of this Note.
[Signature
Page Follows]
|
INVICTUS
WEALTH GROUP, LLC |
|
|
|
|
By:
|
|
|
Name:
|
Jermaine
Moore |
|
Title: |
Manager,
Invictus Wealth Group, LLC |
EXHIBIT
31.1
CERTIFICATION
OF PRINCIPAL EXECUTIVE OFFICER PURSUANT TO
SECURITIES
EXCHANGE ACT RULES 13A-14 AND 15D-14
AS
ADOPTED PURSUANT TO
SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002
I,
Todd Denkin, certify that: |
|
1. |
I
have reviewed this quarterly report on Form 10-Q for the fiscal quarter ended June 30, 2023 of Digipath, Inc.; |
|
|
2. |
Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report; |
|
|
3. |
Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
this report; |
|
|
4. |
The
registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a. |
Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly
during the period in which this report is being prepared; |
|
|
|
|
b. |
Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
c. |
Evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about
the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and |
|
|
|
|
d. |
Disclosed
in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting. |
5. |
The
registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or
persons performing the equivalent functions): |
|
a. |
All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and |
|
|
|
|
b. |
Any
fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer’s
internal control over financial reporting. |
Dated:
August 18, 2023
|
/s/
Todd Denkin |
|
Todd
Denkin, Principal Executive Officer |
|
(Principal
Executive Officer) |
EXHIBIT
31.2
CERTIFICATION
OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO
SECURITIES
EXCHANGE ACT RULES 13A-14 AND 15D-14
AS
ADOPTED PURSUANT TO
SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002
I,
A. Stone Douglass, certify that:
1. |
I
have reviewed this quarterly report on Form 10-Q for the fiscal quarter ended June 30, 2023 of Digipath, Inc.; |
|
|
2. |
Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report; |
|
|
3. |
Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
this report; |
|
|
4. |
The
registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a. |
Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly
during the period in which this report is being prepared; |
|
|
|
|
b. |
Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
c. |
Evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about
the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and |
|
|
|
|
d. |
Disclosed
in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting. |
5. |
The
registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or
persons performing the equivalent functions): |
|
a. |
All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and |
|
|
|
|
b. |
Any
fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer’s
internal control over financial reporting. |
Date:
August 18, 2023
|
/s/
A. Stone Douglass |
|
A.
Stone Douglass, Chief Financial Officer |
|
(Principal
Financial Officer) |
Exhibit
32.1
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Quarterly Report of Digipath, Inc. (the “Company”) on Form 10-Q for the period ending June 30, 2023 (the
“Report”) I, Todd Denkin, Principal Executive Officer of the Company, certify, pursuant to 18 USC Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:
|
(1) |
The
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
|
|
(2) |
The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company. |
Dated:
August 18, 2023
/s/
Todd Denkin |
|
Todd
Denkin, Principal Executive Officer |
|
This
certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required
by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934,
as amended.
Exhibit
32.2
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Quarterly Report of Digipath, Inc. (the “Company”) on Form 10-Q for the period ending June 30, 2023 (the
“Report”) I, A. Stone Douglass, Chief Financial Officer of the Company, certify, pursuant to 18 USC Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:
|
(1) |
The
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
|
|
(2) |
The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company. |
Dated:
August 18, 2023
/s/
A. Stone Douglass |
|
A.
Stone Douglass, Chief Financial Officer |
|
This
certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required
by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934,
as amended.
v3.23.2
Cover - shares
|
9 Months Ended |
|
Jun. 30, 2023 |
Aug. 18, 2023 |
Cover [Abstract] |
|
|
Document Type |
10-Q
|
|
Amendment Flag |
false
|
|
Document Quarterly Report |
true
|
|
Document Transition Report |
false
|
|
Document Period End Date |
Jun. 30, 2023
|
|
Document Fiscal Period Focus |
Q3
|
|
Document Fiscal Year Focus |
2023
|
|
Current Fiscal Year End Date |
--09-30
|
|
Entity File Number |
000-54239
|
|
Entity Registrant Name |
Digipath,
Inc.
|
|
Entity Central Index Key |
0001502966
|
|
Entity Tax Identification Number |
27-3601979
|
|
Entity Incorporation, State or Country Code |
NV
|
|
Entity Address, Address Line One |
6450
Cameron St
|
|
Entity Address, Address Line Two |
Suite 113
|
|
Entity Address, City or Town |
Las Vegas
|
|
Entity Address, State or Province |
NV
|
|
Entity Address, Postal Zip Code |
89118
|
|
City Area Code |
(702)
|
|
Local Phone Number |
527-2060
|
|
Entity Current Reporting Status |
Yes
|
|
Entity Interactive Data Current |
Yes
|
|
Entity Filer Category |
Non-accelerated Filer
|
|
Entity Small Business |
true
|
|
Entity Emerging Growth Company |
true
|
|
Elected Not To Use the Extended Transition Period |
false
|
|
Entity Shell Company |
false
|
|
Entity Common Stock, Shares Outstanding |
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v3.23.2
Consolidated Balance Sheets - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Current assets: |
|
|
Cash |
$ 325,587
|
$ 56,168
|
Note receivable |
|
100,000
|
Other current assets |
10,010
|
12,739
|
Assets held for sale - current |
353,375
|
393,197
|
Total current assets |
688,972
|
562,104
|
Fixed assets, net |
|
55,000
|
Assets held for sale – long term |
606,588
|
722,784
|
Total non-current assets |
606,588
|
777,784
|
Total Assets |
1,295,560
|
1,339,888
|
Current liabilities: |
|
|
Accounts payable |
202,685
|
215,558
|
Current maturities of notes payable |
665,000
|
665,000
|
Liabilities held for sale - current |
474,800
|
529,085
|
Total current liabilities |
3,255,983
|
2,953,909
|
Non-current liabilities: |
|
|
Liabilities held for sale – long term |
175,634
|
310,253
|
Total non-current liabilities |
175,634
|
795,251
|
Total Liabilities |
3,431,617
|
3,749,160
|
Series B convertible preferred stock, $0.001 par value, 1,500,000 shares authorized; 333,600 shares issued and outstanding as of June 30, 2023 and September 30, 2022 |
333,600
|
333,600
|
Stockholders’ Deficit: |
|
|
Common stock, $0.001 par value, 250,000,000 shares authorized; 87,096,820 and 75,146,820 shares issued and outstanding at June 30, 2023 and September 30, 2022, respectively |
87,097
|
75,147
|
Common stock payable |
|
71,745
|
Additional paid-in capital |
17,465,264
|
17,117,958
|
Accumulated deficit |
(20,023,066)
|
(20,008,771)
|
Total Stockholders’ Deficit |
(2,469,657)
|
(2,742,872)
|
Total Liabilities and Stockholders’ Deficit |
1,295,560
|
1,339,888
|
Series A Convertible Preferred Stock [Member] |
|
|
Stockholders’ Deficit: |
|
|
Preferred stock value |
1,048
|
1,048
|
Series C Convertible Preferred Stock [Member] |
|
|
Stockholders’ Deficit: |
|
|
Preferred stock value |
|
1
|
Nonrelated Party [Member] |
|
|
Current liabilities: |
|
|
Accrued expenses – related party |
209,520
|
152,986
|
Current maturities of convertible notes payable related parties, net of discounts |
1,364,158
|
1,198,469
|
Non-current liabilities: |
|
|
Convertible notes payable, net of discounts and current maturities |
|
174,726
|
Related Party [Member] |
|
|
Current liabilities: |
|
|
Accrued expenses – related party |
7,813
|
192,811
|
Current maturities of convertible notes payable related parties, net of discounts |
332,007
|
|
Non-current liabilities: |
|
|
Convertible notes payable, net of discounts and current maturities |
|
$ 310,272
|
X |
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v3.23.2
Consolidated Balance Sheets (Parenthetical) - $ / shares
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Preferred stock, par value |
$ 0.001
|
|
Preferred stock, shares authorized |
10,000,000
|
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
250,000,000
|
250,000,000
|
Common stock, shares issued |
87,096,820
|
75,146,820
|
Common stock, shares outstanding |
87,096,820
|
75,146,820
|
Series B Convertible Preferred Stock [Member] |
|
|
Temporary equity, par value |
$ 0.001
|
$ 0.001
|
Temporary equity, shares authorized |
1,500,000
|
1,500,000
|
Temporary equity, shares issued |
333,600
|
333,600
|
Temporary equity, shares outstanding |
333,600
|
333,600
|
Series A Convertible Preferred Stock [Member] |
|
|
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
Preferred stock, shares authorized |
6,000,000
|
6,000,000
|
Preferred stock, shares issued |
1,047,942
|
1,047,942
|
Preferred stock, shares outstanding |
1,047,942
|
1,047,942
|
Series C Convertible Preferred Stock [Member] |
|
|
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
Preferred stock, shares authorized |
1,000
|
1,000
|
Preferred stock, shares issued |
0
|
1,000
|
Preferred stock, shares outstanding |
0
|
1,000
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.23.2
Consolidated Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
9 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Income Statement [Abstract] |
|
|
|
|
Revenues |
|
|
|
|
Cost of sales |
|
|
|
|
Gross profit |
|
|
|
|
Operating expenses: |
|
|
|
|
General and administrative |
8,815
|
35,711
|
94,013
|
117,846
|
Professional fees |
86,435
|
74,201
|
262,072
|
624,423
|
Total operating expenses |
95,250
|
109,912
|
356,085
|
742,269
|
Operating loss |
(95,250)
|
(109,912)
|
(356,085)
|
(742,269)
|
Other income (expense): |
|
|
|
|
Other Expense |
|
|
(55,000)
|
|
Recovery of previously written off receivables |
40,000
|
|
175,000
|
|
Credit Loss |
|
(358,670)
|
|
(358,670)
|
Interest income |
|
12,386
|
|
37,061
|
Interest expense |
(97,748)
|
(67,560)
|
(277,607)
|
(204,235)
|
Total other expense |
(57,748)
|
(413,844)
|
(157,607)
|
(525,844)
|
Net loss from continuing operations |
(152,998)
|
(523,756)
|
(513,692)
|
(1,268,113)
|
Net income (loss) from discontinued operations |
446,531
|
(52,977)
|
499,397
|
40,181
|
Net income (loss) |
293,533
|
(576,733)
|
(14,295)
|
(1,227,932)
|
Preferred deemed dividend |
|
|
|
(192,154)
|
Net income (loss) to common shareholders |
$ 293,533
|
$ (576,733)
|
$ (14,295)
|
$ (1,420,086)
|
Weighted average number of common shares outstanding – basic |
84,055,062
|
75,146,820
|
82,856,710
|
73,845,233
|
Weighted average number of common shares outstanding – fully diluted |
84,055,062
|
75,146,820
|
82,856,710
|
73,845,233
|
Net loss per share from continuing operations – basic |
$ (0.00)
|
$ (0.01)
|
$ (0.01)
|
$ (0.02)
|
Net income (loss) per share from discontinued operations – basic |
0.01
|
(0.00)
|
0.01
|
0.00
|
Net loss per share – basic |
0.00
|
(0.01)
|
(0.00)
|
(0.02)
|
Net loss per share from continuing operations – diluted |
(0.00)
|
(0.01)
|
(0.01)
|
(0.02)
|
Net income (loss) per share from discontinued operations – diluted |
0.01
|
(0.00)
|
0.01
|
0.00
|
Net loss per share – diluted |
$ 0.00
|
$ (0.01)
|
$ (0.00)
|
$ (0.02)
|
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v3.23.2
Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)
|
Preferred Stock [Member]
Series B Convertible Preferred Stock [Member]
|
Preferred Stock [Member]
Series A Convertible Preferred Stock [Member]
|
Preferred Stock [Member]
Series C Convertible Preferred Stock [Member]
|
Common Stock [Member] |
Stock Payable [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Beginning balance, value at Sep. 30, 2021 |
|
$ 1,326
|
|
$ 71,230
|
|
$ 16,825,765
|
$ (17,951,653)
|
$ (1,053,332)
|
Beginning balance, shares at Sep. 30, 2021 |
|
1,325,942
|
|
71,230,153
|
|
|
|
|
Stock-based compensation |
|
|
|
|
|
33,457
|
|
33,457
|
Net loss |
|
|
|
|
|
|
(277,603)
|
(277,603)
|
Common stock issued for services |
|
|
|
$ 1,500
|
|
51,000
|
|
52,500
|
Common stock issued for services, shares |
|
|
|
1,500,000
|
|
|
|
|
Series B Preferred shares sold for cash |
$ 55,600
|
|
|
|
|
|
|
|
Series B Preferred shares sold for cash, shares |
55,600
|
|
|
|
|
|
|
|
Conversion of Series A Preferred Shares into Series B Preferred |
$ 278,000
|
$ (278)
|
|
|
|
(85,568)
|
|
(85,846)
|
Conversion of Series A Preferred Shares into Series B Preferred, shares |
278,000
|
(278,000)
|
|
|
|
|
|
|
Deemed dividend on preferred exchange |
|
|
|
|
|
(192,154)
|
|
(192,154)
|
Ending balance, value at Dec. 31, 2021 |
$ 333,600
|
$ 1,048
|
|
$ 72,730
|
|
16,632,500
|
(18,229,256)
|
(1,522,978)
|
Ending balance, shares at Dec. 31, 2021 |
333,600
|
1,047,942
|
|
72,730,153
|
|
|
|
|
Beginning balance, value at Sep. 30, 2021 |
|
$ 1,326
|
|
$ 71,230
|
|
16,825,765
|
(17,951,653)
|
(1,053,332)
|
Beginning balance, shares at Sep. 30, 2021 |
|
1,325,942
|
|
71,230,153
|
|
|
|
|
Net loss |
|
|
|
|
|
|
|
(1,227,932)
|
Ending balance, value at Jun. 30, 2022 |
$ 333,600
|
$ 1,048
|
|
$ 75,147
|
|
16,749,353
|
(19,179,585)
|
(2,354,037)
|
Ending balance, shares at Jun. 30, 2022 |
333,600
|
1,047,942
|
|
75,146,820
|
|
|
|
|
Beginning balance, value at Dec. 31, 2021 |
$ 333,600
|
$ 1,048
|
|
$ 72,730
|
|
16,632,500
|
(18,229,256)
|
(1,522,978)
|
Beginning balance, shares at Dec. 31, 2021 |
333,600
|
1,047,942
|
|
72,730,153
|
|
|
|
|
Net loss |
|
|
|
|
|
|
(373,596)
|
(373,596)
|
Common Shares issued for settlement of accounts payable |
|
|
|
$ 250
|
|
7,250
|
|
7,500
|
Common Shares issued for settlement of accounts payable, shares |
|
|
|
250,000
|
|
|
|
|
Stock-based compensation |
|
|
|
$ 2,167
|
|
101,297
|
|
103,464
|
Stock-based compensation, shares |
|
|
|
2,166,667
|
|
|
|
|
Ending balance, value at Mar. 31, 2022 |
$ 333,600
|
$ 1,048
|
|
$ 75,147
|
|
16,741,047
|
(18,602,852)
|
(1,785,610)
|
Ending balance, shares at Mar. 31, 2022 |
333,600
|
1,047,942
|
|
75,146,820
|
|
|
|
|
Net loss |
|
|
|
|
|
|
(576,733)
|
(576,733)
|
Stock-based compensation |
|
|
|
|
|
8,306
|
|
8,306
|
Ending balance, value at Jun. 30, 2022 |
$ 333,600
|
$ 1,048
|
|
$ 75,147
|
|
16,749,353
|
(19,179,585)
|
(2,354,037)
|
Ending balance, shares at Jun. 30, 2022 |
333,600
|
1,047,942
|
|
75,146,820
|
|
|
|
|
Beginning balance, value at Sep. 30, 2022 |
$ 333,600
|
$ 1,048
|
$ 1
|
$ 75,147
|
71,745
|
17,117,958
|
(20,008,771)
|
(2,742,872)
|
Beginning balance, shares at Sep. 30, 2022 |
333,600
|
1,047,942
|
1,000
|
75,146,820
|
|
|
|
|
Issuance of common shares to settle stock payable |
|
|
|
$ 7,150
|
(71,745)
|
64,595
|
|
|
Issuance of common shares to settle stock payable, shares |
|
|
|
7,150,000
|
|
|
|
|
Warrants issued as debt financing costs |
|
|
|
|
|
93,938
|
|
93,938
|
Stock-based compensation |
|
|
|
|
|
8,306
|
|
8,306
|
Net loss |
|
|
|
|
|
|
(240,330)
|
(240,330)
|
Ending balance, value at Dec. 31, 2022 |
$ 333,600
|
$ 1,048
|
$ 1
|
$ 82,297
|
|
17,284,797
|
(20,249,101)
|
(2,880,958)
|
Ending balance, shares at Dec. 31, 2022 |
333,600
|
1,047,942
|
1,000
|
82,296,820
|
|
|
|
|
Beginning balance, value at Sep. 30, 2022 |
$ 333,600
|
$ 1,048
|
$ 1
|
$ 75,147
|
71,745
|
17,117,958
|
(20,008,771)
|
(2,742,872)
|
Beginning balance, shares at Sep. 30, 2022 |
333,600
|
1,047,942
|
1,000
|
75,146,820
|
|
|
|
|
Net loss |
|
|
|
|
|
|
|
(14,295)
|
Ending balance, value at Jun. 30, 2023 |
$ 333,600
|
$ 1,048
|
|
$ 87,097
|
|
17,465,264
|
(20,023,066)
|
(2,469,657)
|
Ending balance, shares at Jun. 30, 2023 |
333,600
|
1,047,942
|
|
87,096,820
|
|
|
|
|
Beginning balance, value at Dec. 31, 2022 |
$ 333,600
|
$ 1,048
|
$ 1
|
$ 82,297
|
|
17,284,797
|
(20,249,101)
|
(2,880,958)
|
Beginning balance, shares at Dec. 31, 2022 |
333,600
|
1,047,942
|
1,000
|
82,296,820
|
|
|
|
|
Stock-based compensation |
|
|
|
|
|
9,204
|
|
9,204
|
Net loss |
|
|
|
|
|
|
(67,498)
|
(67,498)
|
Repurchased of preferred C stock |
|
|
$ (1)
|
$ 0
|
0
|
(99)
|
|
(100)
|
Repurchased of preferred C stock, shares |
|
|
(1,000)
|
0
|
|
|
|
|
Common shares to be issued for compensation |
|
|
|
|
32,120
|
|
|
32,120
|
Ending balance, value at Mar. 31, 2023 |
$ 333,600
|
$ 1,048
|
|
$ 82,297
|
32,120
|
17,293,902
|
(20,316,599)
|
(2,907,232)
|
Ending balance, shares at Mar. 31, 2023 |
333,600
|
1,047,942
|
|
82,296,820
|
|
|
|
|
Issuance of common shares to settle stock payable |
|
|
|
$ 4,400
|
(32,120)
|
27,720
|
|
|
Issuance of common shares to settle stock payable, shares |
|
|
|
4,400,000
|
|
|
|
|
Stock-based compensation |
|
|
|
|
|
3,482
|
|
3,482
|
Net loss |
|
|
|
|
|
|
293,533
|
293,533
|
Common stock issued for services |
|
|
|
$ 400
|
|
2,160
|
|
2,560
|
Common stock issued for services, shares |
|
|
|
400,000
|
|
|
|
|
Forgiveness of accrued compensation by members of the Board of Directors |
|
|
|
|
|
138,000
|
|
138,000
|
Ending balance, value at Jun. 30, 2023 |
$ 333,600
|
$ 1,048
|
|
$ 87,097
|
|
$ 17,465,264
|
$ (20,023,066)
|
$ (2,469,657)
|
Ending balance, shares at Jun. 30, 2023 |
333,600
|
1,047,942
|
|
87,096,820
|
|
|
|
|
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v3.23.2
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
9 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Cash flows from operating activities |
|
|
Net loss from continuing operations |
$ (513,692)
|
$ (1,268,113)
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
Recovery of previously written off receivables |
(175,000)
|
|
Stock-based compensation |
55,672
|
197,727
|
Amortization of debt discounts |
106,636
|
58,654
|
Impairment of fixed assets |
55,000
|
|
Credit loss |
|
358,670
|
Decrease (increase) in assets: |
|
|
Other current assets |
2,729
|
(33,666)
|
Increase (decrease) in liabilities: |
|
|
Accounts payable |
(12,873)
|
49,867
|
Accrued expenses |
56,534
|
192,253
|
Accrued expenses – related parties |
(46,998)
|
|
Net cash used in operating activities from continuing operations |
(471,992)
|
(444,608)
|
Net cash provided by operating activities from discontinued operations |
520,843
|
275,691
|
Net cash provided by (used in) operating activities |
48,851
|
(168,917)
|
Cash flows from investing activities |
|
|
Advance of note receivable |
|
(817,649)
|
Proceeds from sale of collateralized assets |
275,000
|
175,000
|
Net cash provided by (used in) investing activities from continuing operations |
275,000
|
(642,649)
|
Net cash used in investing activities from discontinued operations |
(8,971)
|
(4,246)
|
Net cash provided by (used in) investing activities |
266,029
|
(646,895)
|
Cash flows from financing activities |
|
|
Proceeds from notes payable |
|
390,000
|
Proceeds from convertible notes |
|
402,765
|
Payments on convertible notes |
|
(40,000)
|
Proceeds from sale of preferred stock |
|
55,600
|
Repurchase of preferred C stock |
(100)
|
|
Net cash provided by (used in) financing activities from continuing operations |
(100)
|
808,365
|
Net cash used in financing activities from discontinued operations |
(45,361)
|
(63,252)
|
Net cash provided by (used in) financing activities |
(45,461)
|
745,113
|
Net increase (decrease) in cash |
269,419
|
(70,699)
|
Cash – beginning |
56,168
|
295,932
|
Cash – ending |
325,587
|
225,233
|
Supplemental disclosures: |
|
|
Interest paid |
187,449
|
57,439
|
Income taxes paid |
|
|
Non-cash investing and financing activities: |
|
|
Common stock issued for settlement of stock payable |
71,745
|
|
Warrants issued for debt financing |
93,938
|
|
Receipt of assets on deposit |
6,076
|
|
Forgiveness of related party accrued compensation |
138,000
|
|
Common stock issued for settlement of accounts payable |
|
7,500
|
Conversion of Series A preferred into Series B preferred |
|
85,846
|
Deemed dividend on preferred exchange |
|
$ 192,154
|
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v3.23.2
Nature of Business and Significant Accounting Policies
|
9 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Nature of Business and Significant Accounting Policies |
Note
1 – Nature of Business and Significant Accounting Policies
Nature
of Business
Digipath,
Inc. was incorporated in Nevada on October 5, 2010. Digipath, Inc. and its subsidiaries (“Digipath,” the “Company,”
“we,” “our” or “us”) is a service-oriented independent testing laboratory, data analytics and media
firm focused on the developing cannabis and hemp markets, and supports the cannabis industry’s best practices for reliable testing,
cannabis education and training. Our mission is to provide pharmaceutical-grade analysis and testing to the cannabis industry, under
ISO-17025:2017 guidelines, to ensure consumers and patients know exactly what is in the cannabis they ingest and to help maximize the
quality of our clients’ products through research, development, and standardization. Digipath has been operating a cannabis-testing
lab in Nevada since 2015.
Basis
of Presentation
The
accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the
United States of America (“GAAP”). Intercompany accounts and transactions have been eliminated.
The
unaudited condensed consolidated financial statements of the Company and the accompanying notes included in this Quarterly Report on
Form 10-Q are unaudited. In the opinion of management, all adjustments necessary for a fair presentation of the Condensed Consolidated
Financial Statements have been included. Such adjustments are of a normal, recurring nature. The Condensed Consolidated Financial Statements,
and the accompanying notes, are prepared in accordance with GAAP and do not contain certain information included in the Company’s
Annual Report on Form 10-K for the fiscal year ended September 30, 2022. The interim Condensed Consolidated Financial Statements should
be read in conjunction with that Annual Report on Form 10-K. Results for the interim periods presented are not necessarily indicative
of the results that might be expected for the entire fiscal year.
Principles
of Consolidation
The
accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control
and ownership at June 30, 2023:
Schedule
of Entities Under Common Control and Ownership
| |
Jurisdiction of | |
|
Name of Entity | |
Incorporation | |
Relationship |
Digipath, Inc.(1) | |
Nevada | |
Parent |
Digipath Labs, Inc. | |
Nevada | |
Subsidiary |
Digipath Labs CA, Inc (2) | |
California | |
Subsidiary |
Digipath Labs S.A.S.(3) | |
Colombia | |
Subsidiary |
VSSL Enterprises, Ltd.(4) | |
Canada | |
Subsidiary |
(1) |
Holding
company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent
company. |
(2) |
Formed
during the second fiscal quarter of 2021, but has not yet commenced significant operations. |
(3) |
Formed
during the first fiscal quarter of 2019, but has not yet commenced significant operations. |
(4) |
Acquired
on March 11, 2020. |
The
consolidated financial statements herein contain the operations of the wholly-owned subsidiaries listed above. All significant inter-company
transactions have been eliminated in the preparation of these financial statements. The parent company and subsidiaries will be collectively
referred to herein as the “Company”, “Digipath” or “DIGP”. The Company’s headquarters are located
in Las Vegas, Nevada and substantially all of its customers are within the United States.
These
statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for
fair presentation of the information contained therein.
Correction
of an Error
Stock-based
compensation expenses were reported in the nine months ended June 30, 2022 as $210,449 in error. The error was corrected in the annual
2022 10-K as a component of professional fees. In addition, the Company reported the exchange of Series A Preferred Stock for Series
B Stock as an exchange with equal value in error. The effect of the error corrections on the prior periods has been determined to be
immaterial, however, the Company has labeled the column headings for the prior periods as “revised.” For the nine months
ended June 30, 2022, the financial statements of the line items affected by the revision are as follows:
Schedule
of Correction of an Error
Consolidated
Statement of Operations
Line items for Q3-2022 effected by the restatement | |
Previously Reported | | |
Correction of Error | | |
Effect of Discontinued operations | | |
Revised | |
Professional Fees | |
$ | 635,969 | | |
$ | (12,722 | ) | |
$ | 1,176 | | |
$ | 624,423 | |
Total operating expenses | |
| 1,455,757 | | |
| (12,722 | ) | |
| (700,766 | ) | |
| 742,269 | |
Operating loss | |
| (701,704 | ) | |
| 12,722 | | |
| (53,287 | ) | |
| (742,269 | ) |
Net loss | |
| (1,240,654 | ) | |
| 12,722 | | |
| - | | |
| (1,227,932 | ) |
Deemed Dividend | |
| - | | |
| (192,154 | ) | |
| - | | |
| (192,154 | ) |
Net Income (loss) to common shareholders | |
| (1,240,654 | ) | |
| (179,432 | ) | |
| - | | |
| (1,420,086 | ) |
Consolidated
Statement of Cash Flows
Line items for Q3-2022 effected by the restatement | |
Previously Reported | | |
Correction of Error | | |
Effect of Discontinued operations | | |
Revised | |
Net Loss | |
$ | (1,240,654 | ) | |
$ | 12,722 | | |
$ | (40,181 | ) | |
$ | (1,268,113 | ) |
Stock-based compensation | |
| 210,449 | | |
| (12,722 | ) | |
| - | | |
| 197,727 | |
| |
| | | |
| | | |
| | | |
| | |
Non-cash Investing and Financing Activities | |
| | | |
| | | |
| | | |
| | |
Conversion of Series A preferred into Series B preferred | |
| 278,000 | | |
| (192,154 | ) | |
| - | | |
| 85,846 | |
Deemed dividend on preferred exchange | |
| | | |
| 192,154 | | |
| - | | |
| 192,154 | |
Fair
Value of Financial Instruments
The
Company adopted ASC 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 defines fair value, establishes a three-level
valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three
levels are defined as follows:
|
- |
Level
1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. |
|
- |
Level
2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that
are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. |
|
- |
Level
3 inputs to valuation methodology are unobservable and significant to the fair measurement. |
The
carrying value of cash, accounts receivable, accounts payables and accrued expenses are estimated by management to approximate fair value
primarily due to the short term nature of the instruments.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes
revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following
steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction
price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance
obligation is satisfied.
Our
revenue is primarily generated through our subsidiary, Digipath Labs, Inc. (“Digipath Labs”), which recognizes revenue from
the analytical testing of cannabis products for licensed producers and cultivators within the state of Nevada on a determinable fixed
fee per test, or panel of tests basis. Revenue from the performance of those services is recognized upon completion of the tests, at
which time test results are delivered to the customer, provided collectability of the fee is reasonably assured. We typically require
payment within thirty days of the delivery of results. Management estimates an allowance for doubtful accounts based on the aging of
its receivables.
Discontinued
Operations
On
April 20, 2023, the Company and Digipath Labs entered into an Asset Purchase Agreement (the “Purchase Agreement”) with DPL
NV, LLC (“Buyer”), pursuant to which Digipath Labs has agreed to sell substantially all of its assets to Buyer for a cash
purchase price of $2,300,000 (the “Purchase Price”). The business of an entity that is in the process of disposing its assets
by sale, or that intends to cease operations, is reported as discontinued operations if the transaction represents a strategic shift
that will have a major effect on an entity’s operations and financial results. As such, the Company’s lab testing business
is now reported as discontinued operations.
Assets
and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations
in the Consolidated Balance Sheets as of June 30, 2023 and September 30, 2022. The results of discontinued operations are aggregated
and presented separately in the Consolidated Statements of Operations as net income from discontinued operations for the periods ended
June 30, 2023 and 2022. The cash flows of the discontinued operations are reflected as cash flows of discontinued operations within the
Company’s Consolidated Statements of Cash Flows for the periods ended June 30, 2023 and 2022.
Amounts
presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical
basis of assets, liabilities, results of operations, and cash flows of Digipath Labs. The discontinued operations exclude general corporate
allocations.
Stock-Based
Compensation
The
Company accounts for equity instruments issued to employees in accordance with the provisions of ASC 718 Stock Compensation (ASC 718)
and Equity-Based Payments to Non-employees pursuant to ASC 2018-07 (ASC 2018-07). All transactions in which the consideration provided
in exchange for the purchase of goods or services consists of the issuance of equity instruments are accounted for based on the fair
value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement
date of the fair value of the equity instrument issued is the earlier of the date on which the counterparty’s performance is complete
or the date at which a commitment for performance by the counterparty to earn the equity instruments is reached because of sufficiently
large disincentives for nonperformance.
Income
Taxes
The
Company recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax basis of assets and
liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered.
The Company provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more
likely than not.
Uncertain
Tax Positions
In
accordance with ASC 740, “Income Taxes” (“ASC 740”), the Company recognizes the tax benefit from an uncertain
tax position only if it is more likely than not that the tax position will be capable of withstanding examination by the taxing authorities
based on the technical merits of the position. These standards prescribe a recognition threshold and measurement attribute for the financial
statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance
on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition.
Various
taxing authorities periodically audit the Company’s income tax returns. These audits include questions regarding the Company’s
tax filing positions, including the timing and amount of deductions and the allocation of income to various tax jurisdictions. In evaluating
the exposures connected with these various tax filing positions, including state and local taxes, the Company records allowances for
probable exposures. A number of years may elapse before a particular matter, for which an allowance has been established, is audited
and fully resolved. The Company has not yet undergone an examination by any taxing authorities.
The
assessment of the Company’s tax position relies on the judgment of management to estimate the exposures associated with the Company’s
various filing positions.
Basic and Diluted Loss Per Share
The basic net loss per common share is computed by
dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing
the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential
dilutive securities. For the three and nine months ended June 30, 2023 and 2022, potential dilutive securities of 96,705,198 and 72,520,865,
respectively, had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share.
Reclassifications
Certain
reclassifications have been made to the prior period financial statements to conform to the current period presentation. These reclassifications
had no effect on our previously reported results of operations or accumulated deficit.
Recently
Issued Accounting Pronouncements
There
are no recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a material effect on its
financial position, results of operations, or cash flows.
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v3.23.2
Going Concern
|
9 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Going Concern |
Note
2 – Going Concern
As
shown in the accompanying consolidated financial statements, As of June 30, 2023, the Company had negative working capital of $2,567,011,
and accumulated recurring losses of $20,023,066, and $325,587 of cash on hand, which may not be sufficient to sustain operations. These
factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is actively pursuing new
customers to increase revenues. In addition, the Company is currently seeking additional sources of capital to fund short-term operations.
Management believes these factors will contribute toward achieving profitability.
The
consolidated financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company’s
ability to continue as a going concern. These financial statements also do not include any adjustments relating to the recoverability
and classification of recorded asset amounts or amounts and classifications of liabilities that might be necessary should the Company
be unable to continue as a going concern.
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v3.23.2
Fair Value of Financial Instruments
|
9 Months Ended |
Jun. 30, 2023 |
Investments, All Other Investments [Abstract] |
|
Fair Value of Financial Instruments |
Note
3 – Fair Value of Financial Instruments
Under
FASB ASC 820-10-5, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date (an exit price). The standard outlines a valuation framework and creates
a fair value hierarchy in order to increase the consistency and comparability of fair value measurements and the related disclosures.
Under GAAP, certain assets and liabilities must be measured at fair value, and FASB ASC 820-10-50 details the disclosures that are required
for items measured at fair value.
The
Company has certain financial instruments that must be measured under the new fair value standard. The following schedule summarizes
the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of June 30, 2023 and September 30,
2022, respectively:
Summary
of Financial Instruments at Fair Value on Recurring Basis
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
Fair Value Measurements at June 30, 2023 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
Assets | |
| | | |
| | | |
| | |
Cash | |
$ | 325,587 | | |
$ | - | | |
$ | - | |
| |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | |
Notes payable | |
| - | | |
| 665,000 | | |
| - | |
Convertible notes payable, net of discounts of $72,069 | |
| - | | |
| - | | |
| 1,696,165 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
Fair Value Measurements at September 30, 2022 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
Assets | |
| | |
| | |
| |
Cash | |
$ | 56,168 | | |
$ | - | | |
$ | - | |
| |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | |
Notes payable | |
| - | | |
| 665,000 | | |
| - | |
Convertible notes payable, net of discounts of $84,767 | |
| - | | |
| - | | |
| 1,683,467 | |
There
were no transfers of financial assets or liabilities between Level 1, Level 2 and Level 3 inputs for the nine months ended June 30, 2023.
|
X |
- DefinitionThe entire disclosure for financial instruments. This disclosure includes, but is not limited to, fair value measurements of short and long term marketable securities, international currencies forward contracts, and auction rate securities. Financial instruments may include hedging and non-hedging currency exchange instruments, derivatives, securitizations and securities available for sale at fair value. Also included are investment results, realized and unrealized gains and losses as well as impairments and risk management disclosures.
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v3.23.2
Related Party Transactions
|
9 Months Ended |
Jun. 30, 2023 |
Related Party Transactions [Abstract] |
|
Related Party Transactions |
Note
4 – Related Party Transactions
During
the nine months ended June 30, 2023 the Company incurred compensation expense of $45,000 for services provided by its CFO and paid its
CFO $111,437 for accrued compensation related to services provided in prior periods. As of June 30, 2023, no amounts were owed to the
CFO for services provided.
During
the nine months ended June 30, 2023 the Company incurred fees of $47,000 for services provided by its directors and paid its directors
$30,000 for services provided, and its directors waived the payment of $138,000 that had been accrued for services provided. As of June
30, 2023, the Company has accrued a total of $5,000 in fees for services provided by its directors.
As of June 30, 2023, the Company has accrued a total of $2,813 in reimbursable expenses owed to the officers and
directors.
During
the nine months ended June 30, 2023, the Company granted 3,400,000 and 1,400,000 shares of its common stock to the officers and directors
as compensation for services performed with a fair value of $24,820 and $9,860, respectively.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.23.2
Note Receivable
|
9 Months Ended |
Jun. 30, 2023 |
Receivables [Abstract] |
|
Note Receivable |
Note
5 – Note Receivable
On
various dates between December 28, 2018 and June 13, 2019, we loaned Northwest Analytical Labs, Inc. a total of $95,000. The loans bear
interest at an annual rate of 10%, are evidenced by secured demand notes, and are secured by a lien on the borrower’s assets. An
allowance for doubtful accounts for the full value of the notes has been recorded due to the uncertainty of collectability.
On
various dates between August 23, 2021 and September 30, 2022, we loaned C3 Labs, Inc. (“C3 Labs”) a total of $1,047,649.
The loans bore interest at an annual rate of 8%. These loans were evidenced by secured demand notes, and were secured by a lien on the
borrower’s assets and have a maturity date of August 23, 2022. The Company had recorded total accrued interest of $64,017 as of
September 30, 2022. As of September 30, 2022, the Company recorded a full allowance against the loans and related accrued interest.
The
loans were made in connection with a potential acquisition of a controlling interest in C3 Labs pursuant to a letter of intent. On March
11, 2022, the Company notified the current owners of C3 Labs of its termination of the letter of intent and took possession of the equipment
of C3 Labs (“C3 Equipment”).
On
December 8, 2022, the Company entered into an Asset Purchase Agreement with Invictus Wealth Group (“Invictus”), whereby the
Company agreed to sell the C3 Equipment to Invictus for a total purchase price of $900,000. The purchase price consisted of an upfront
payment of $275,000, and a Note Receivable (“Invictus Note”) in the amount of $625,000. The Invictus Note has a maturity
date of December 31, 2023, accrues interest at a rate of 10% per annum, and provides for principal payments of $100,000 each due on June
30, 2023 and September 30, 2023, with the final payment of $425,000 due on December 31, 2023. The Company has recorded a full allowance
against the Invictus Note as collectability cannot be assured as of the date of this filing. As of June 30, 2023 the Company received
the full down payment of $275,000. In April 2023, the Invictus Note was amended and restated to extend the maturity date to March 31,
2024, with principal payments of $100,000 each due on September 30, 2023 and December 31, 2023, with the final payment of $425,000 due
on March 31, 2024.
|
X |
- DefinitionThe entire disclosure for financing receivable.
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v3.23.2
Fixed Assets
|
9 Months Ended |
Jun. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
Fixed Assets |
Note
6 – Fixed Assets
Fixed
assets consist of the following at June 30, 2023 and September 30, 2022:
Schedule
of Fixed Assets
| |
June 30, | | |
September 30, | |
| |
As of | |
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
Lab equipment | |
| - | | |
| 55,000 | |
Fixed assets, gross | |
| - | | |
| 55,000 | |
Less: accumulated depreciation | |
| - | | |
| - | |
Total | |
$ | - | | |
$ | 55,000 | |
During
the nine months ended June 30, 2023, the Company recorded impairment expense in the amount of $55,000 related to equipment acquired with
the anticipation of the C3 Labs acquisition, which is included in other expenses on the statement of operations. Upon the Company’s decision to terminate
the acquisition, the equipment was deemed to be impaired.
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- DefinitionThe entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.
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v3.23.2
Notes Payable
|
9 Months Ended |
Jun. 30, 2023 |
Notes Payable [Abstract] |
|
Notes Payable |
Note
7 –Notes Payable
Notes
payable consists of the following at June 30, 2023 and September 30, 2022, respectively:
Schedule
of Notes Payable
| |
June 30, 2023 | | |
September 30, 2022 | |
| |
| | |
| |
Notes payable | |
| - | | |
| - | |
On September 10, 2021, the Company issued a Secured Promissory note in the principal amount of $675,000 to US Canna Lab I, LLC (the “Canna Lab Note”). The Canna Lab Note carries interest at 12% per annum and is due on September 10, 2024, with monthly principal and interest payments of $22,419.66 beginning on October 1, 2021. In addition, the Company was advanced an additional $115,000 of funds during the year ended September 30, 2022 under the same terms as the original note. During the year ended September 30, 2022, the Company repaid $125,000 of the principal balance on the note. As a result of the Company not meeting the monthly payment obligations, the CannaLab Note is in technical default, however, no default notice has been provided by CannaLab as of the date of this filing. There are no additional obligations of the Company under default with the exception of being due on demand. | |
$ | 665,000 | | |
$ | 665,000 | |
| |
| | | |
| | |
Total notes payable | |
| 665,000 | | |
| 665,000 | |
Less: current maturities | |
| (665,000 | ) | |
| (665,000 | ) |
Notes payable | |
$ | - | | |
$ | - | |
The
Company recorded interest expense pursuant to the stated interest rate and closing costs on the notes payable in the amount of
$59,686
and $65,785
during the nine months ended June 30, 2023 and 2022.
Notes
payable – discontinued operations
On December 26, 2019, the Company financed the purchase of $377,124 of lab equipment, in part, with the proceeds of a bank loan in the amount of $291,931. The loan bears interest at the rate of 5.75% per annum and requires monthly payments of $5,622 over the five-year term of the loan ending on December 26, 2024. The Company’s obligations under this loan are secured by a lien on the purchased equipment. | |
| 95,987 | | |
| 141,348 | |
|
X |
- DefinitionThe entire disclosure for long-term debt.
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v3.23.2
Convertible Notes Payable
|
9 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
Convertible Notes Payable |
Note
8 – Convertible Notes Payable
Related
Party Convertible notes payable consist of the following at June 30, 2023 and September 30, 2022, respectively:
Schedule
of Related Party Convertible Notes Payable
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Related party convertible notes payable | |
$ | - | | |
$ | 310,272 | |
On February 10, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $350,000. The Note matures on August 10, 2022, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $50,000 of proceeds and the promissory note was increased to $400,000. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $50,000 of principal into 1,666,667 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension the Company agreed to issue 4,550,000 common shares, which were recorded as debt discount with a relative fair value of $43,788. As a result of the shares issued upon the extension agreement, the lender now holds more the 5% of the total outstanding common shares, and is therefore considered a related party. | |
$ | 350,000 | | |
$ | 350,000 | |
| |
| | | |
| | |
Total related party convertible notes payable | |
| 350,000 | | |
| 350,000 | |
Less: unamortized debt discounts | |
| (17,993 | ) | |
| (39,728 | ) |
Total convertible debt | |
| 332,007 | | |
| 310,272 | |
Less: current maturities | |
| (332,007 | ) | |
| - | |
Related party convertible notes payable | |
$ | - | | |
$ | 310,272 | |
Convertible
notes payable consist of the following at June 30, 2023 and September 30, 2022, respectively:
Schedule of Convertible Notes Payable
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Convertible
notes payable |
|
$ |
- |
|
|
$ |
174,726 |
|
On February 11, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $50,000. The Note matures on August 11, 2022, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $10,000 of proceeds and the promissory note was increased to $60,000. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $10,000 of principal into 333,334 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension, the Company agreed to issue 650,000 common shares, which were recorded as debt discount, with a relative fair value of $6,989. | |
$ | 50,000 | | |
$ | 50,000 | |
| |
| | | |
| | |
On February 11, 2020, the Company completed the sale to an accredited investor of a 9% Secured Subordinated Convertible Promissory Note in the principal amount of $150,000. The Note matures on August 11, 2022, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $50,000 of proceeds and the promissory note was increased to $200,000. The Company’s obligations under the Note are secured by subordinated lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $50,000 of principal into 1,666,667 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension the Company agreed to issue 1,950,000 common shares, which were recorded as debt discount, with a relative fair value of $20,968. | |
| 150,000 | | |
| 150,000 | |
| |
| | | |
| | |
On September 23, 2019, the Company received proceeds of $200,000 on a senior secured convertible note that carries an 8% interest rate, which matures on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.11 per share. On September 30, 2020, the maturity date was extended to August 10, 2022 and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. On February 22, 2021, the noteholder converted $90,000 of principal into 3,000,000 shares of common stock at a conversion price of $0.03 per share. On September 30, 2021 the note was amended to add the outstanding short term notes and accrued interest into the principal balance, making the outstanding balance $355,469, as amended. As a result of the modification, the Company recorded an additional debt discount of $98,188, as a result of the beneficial conversion feature of the additional principal. On October 1, 2022, the Company further extended the maturity date to February 11, 2024. In connection with the modification, the Company issued warrants to purchase 4,621,105 shares of common stock, with a fair value of $32,166 which was recorded as a debt discount. | |
| 355,469 | | |
| 355,469 | |
| |
| | | |
| | |
On November 8, 2018, the Company received proceeds of $350,000 on a senior secured convertible note that carries an 8% interest rate, which matures on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. On September 30, 2020, the maturity date was extended to August 10, 2022 and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. On October 1, 2022, the Company further extended the maturity date to February 11, 2024. In connection with the modification, the Company issued warrants to purchase 4,550,000 shares of common stock, with a fair value of $31,671 which was recorded as a debt discount. | |
| 350,000 | | |
| 350,000 | |
On
October 1, 2022, The Company entered into a senior secured convertible note that carries an 8% interest rate, which matures on February
11, 2024. The Note documented the advances made during the year ended September 30, 2022 in the amount of $362,765. The principal
and interest on the Note are convertible into common shares at a conversion price of $0.01. In connection with the note, the Company
issued warrants to purchase 4,715,945 shares of common stock, with a fair value of $30,102 which was recorded as a debt discount. |
|
|
362,765 |
|
|
|
362,765 |
|
|
|
|
|
|
|
|
|
|
On
November 5, 2018, the Company received proceeds of $150,000 on a senior secured convertible note that carries an 8% interest rate,
which matures on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion
of the note holder at a fixed conversion price of $0.14 per share. On September 30, 2020, the maturity date was extended to August
10, 2022 and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by
a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. |
|
|
150,000 |
|
|
|
150,000 |
|
|
|
|
|
|
|
|
|
|
Total
convertible notes payable |
|
|
1,418,234 |
|
|
|
1,418,234 |
|
Less:
unamortized debt discounts |
|
|
(54,076 |
) |
|
|
(45,039 |
) |
Total convertible debt |
|
|
1,364,158 |
|
|
|
1,373,195 |
|
Less:
current maturities |
|
|
(1,364,158 |
) |
|
|
(1,198,469 |
) |
Convertible
notes payable |
|
$ |
- |
|
|
$ |
174,726 |
|
In
addition, the Company recognized and measured the embedded beneficial conversion feature present in the convertible notes by allocating
a portion of the proceeds equal to the intrinsic value of the feature to additional paid-in-capital. The intrinsic value of the feature
was calculated on the commitment date using the effective conversion price of the convertible notes. This intrinsic value is limited
to the portion of the proceeds allocated to the convertible debt.
The
aforementioned accounting treatment resulted in a total debt discount equal to $93,938 during the nine months ended June 30, 2023. The
discount is amortized on a straight-line basis from the dates of issuance until the earlier of the stated redemption date of the debt,
as noted above, or the actual settlement date. The Company recorded debt amortization expense attributed to the aforementioned debt discount
in the amounts of $106,636 and $58,654, during the nine months ended June 30, 2023 and 2022, respectively. Unamortized discount as of
June 30, 2023 is $72,069.
All
of the convertible notes limit the maximum number of shares that can be owned by each note holder as a result of the conversions to common
stock to 4.99% of the Company’s issued and outstanding shares.
The
Company recorded interest expense pursuant to the stated interest rates on the convertible notes in the amount of $111,285 and $79,796
for the nine months ended June 30, 2023 and 2022, respectively.
The
Company recognized interest expense for the nine months ended June 30, 2023 and 2022, respectively, as follows:
Schedule of Interest Expense
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Interest on notes payable | |
| 59,686 | | |
| 65,785 | |
Amortization of beneficial conversion features | |
| 106,636 | | |
| 58,654 | |
Interest on convertible notes | |
| 111,285 | | |
| 79,796 | |
Total interest expense | |
$ | 277,607 | | |
$ | 204,235 | |
|
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v3.23.2
Stockholders’ Equity
|
9 Months Ended |
Jun. 30, 2023 |
Equity [Abstract] |
|
Stockholders’ Equity |
Note
9 – Stockholders’ Equity
Preferred
Stock
The
Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.001 per share, of which 6,000,000 have been
designated as Series A Convertible Preferred Stock (“Series A Preferred”), 1,500,000 have been designated as Series B Convertible
Preferred Stock (“Series B Preferred”), and 1,000 shares have been designated as Series C Preferred Stock (“Series
C Preferred”) with the remaining 2,499,000 shares available for designation from time to time by the Board as set forth below.
As of June 30, 2023, there were 1,047,942 shares of Series A Preferred issued and outstanding, 333,600 shares of Series B Preferred issued
and outstanding and no shares of Series C Preferred issued and outstanding. The Board of Directors is authorized to determine any number
of series into which the undesignated shares of preferred stock may be divided and to determine the rights, preferences, privileges and
restrictions granted to any series of the preferred stock. Each share of Series A Preferred is currently convertible into five shares
of common stock and each share of Series B Preferred is currently convertible into twenty-five shares of common stock.
Series
A
The
conversion price is adjustable in the event of stock splits and other adjustments in the Company’s capitalization, and in the event
of certain negative actions undertaken by the Company. At the current conversion price, the 1,047,942 shares of Series A Preferred outstanding
at June 30, 2023 are convertible into 5,239,710 shares of the common stock of the Company. No holder is permitted to convert its shares
of Series A Preferred if such conversion would cause the holder to beneficially own more than 4.99% of the issued and outstanding common
stock of the Company immediately after such conversion, unless waived by such holder by providing at least sixty-five days’ notice.
Additional
terms of the Series A Preferred and include the following:
● |
The
shares of Series A Preferred are entitled to dividends when, as and if declared by the Board as to the shares of the common stock
of the Company into which such Series A Preferred may then be converted, subject to the 4.99% beneficial ownership limitation described
above. |
|
|
● |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, the shares of Series
A Preferred are entitled to receive, prior to any distribution to the holders of common stock, 100% of the purchase price per share
of Series A Preferred plus all accrued but unpaid dividends. |
|
|
● |
The
Series A Preferred plus all declared but unpaid dividends thereon automatically will be converted into common stock, at the then
applicable conversion rate, upon the affirmative vote of the holders of a majority of the outstanding shares of Series A Preferred. |
● |
Each
share of Series A Preferred will carry a number of votes equal to the number of shares of common stock into which such Series A Preferred
may then be converted, subject to the 4.99% beneficial ownership limitation described above. The Series A Preferred generally will
vote together with the common stock and not as a separate class, except as provided below. |
|
|
● |
Consent
of the holders of the outstanding Series A Preferred is required in order for the Company to: (i) amend or change the rights, preferences,
privileges or powers of, or the restrictions provided for the benefit of, the Series A Preferred; (ii) authorize, create or issue
shares of any class of stock having rights, preferences, privileges or powers superior to the Series A Preferred; (iii) reclassify
any outstanding shares into shares having rights, preferences, privileges or powers superior to the Series A Preferred; or (iv) amend
the Company’s Articles of Incorporation or Bylaws in a manner that adversely affects the rights of the Series A Preferred. |
|
|
● |
Pursuant
to the Securities Purchase Agreements, holders of Series A Preferred are entitled to unlimited “piggyback” registration
rights on registrations by the Company, subject to pro rata cutback at any underwriter’s discretion. |
Series
C
The
Series C Preferred were designated on July 20, 2022. The principal feature of the Series C Preferred Stock is that it provides the holder
thereof, so long as he or she is an executive officer of the Company, with the ability to vote with the holders of the Company’s
common stock on all matters presented to the holders of common stock, whether at a special or annual meeting, by written action in lieu
of a meeting or otherwise, on the basis of 200,000 votes for each share of Series C Preferred Stock. The shares of Series C Preferred
Stock are not convertible into common stock, are not entitled to dividends, are not subject to redemption, and have a stated value of
$0.10 per share payable on any liquidation of the Company in preference to any payment payable to the holders of common stock. As of
June 30, 2023, there we no shares of Series C Preferred outstanding.
Additional
terms of the Series C Preferred and include the following:
● |
The
shares of Series C Preferred are not entitled to dividends. |
|
|
● |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, or upon a change
in control whereby a stockholder gains control of 50% or more of the outstanding shares of common stock, the shares of Series C Preferred
are entitled to receive, prior to any distribution to the holders of common stock, 100% of the stated value per share of Series C
Preferred. |
|
|
● |
The
shares of Series C Preferred are not entitled to conversion rights. |
On
March 2, 2023, the Company entered into a Preferred Stock Repurchase Agreement with Todd Denkin, the Company’s president, pursuant
to which Mr. Denkin surrendered his Series C Preferred back to the Company for the purchase price of $100.
Common
Stock
Common
stock consists of $0.001 par value, 250,000,000 shares authorized, of which 87,096,820 shares were issued and outstanding as of June
30, 2023.
During
the nine months ended June 30, 2023, the Company issued 7,150,000 shares of its common stock in settlement of the common stock payable
in the amount of $71,745.
During
the nine months ended June 30, 2023, the Company granted 3,400,000 and 1,400,000 shares of its common stock to its officers and directors
as compensation for services performed with a fair value of $24,820 and 9,860 respectively.
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v3.23.2
Mezzanine Equity
|
9 Months Ended |
Jun. 30, 2023 |
Mezzanine Equity |
|
Mezzanine Equity |
Note
10 – Mezzanine Equity
Series
B
The
Series B Preferred were designated on December 29, 2021. Each share of Series B Preferred has a Stated Value of $1.00 and is currently
convertible into common stock at a conversion price equal to $0.04. The conversion price of the Series B Preferred is subject to equitable
adjustment in the event of a stock split, stock dividend or similar event with respect to the common stock, and in the event of the issuance
of common stock by the Company below the conversion price, subject to customary exceptions. At the current conversion price, the 333,600
shares of Series B Preferred outstanding at June 30, 2023 are convertible into 8,340,000 shares of the common stock of the Company. No
holder is permitted to convert its shares of Series B Preferred if such conversion would cause the holder to beneficially own more than
4.99% of the issued and outstanding common stock of the Company immediately after such conversion, unless waived by such holder by providing
at least sixty-five days’ notice.
Additional
terms of the Series B Preferred and include the following:
● |
The
shares of Series B Preferred are not entitled to dividends, provided that if dividends are paid on the shares of common stock of
the Company, the Series B Preferred will be entitled to dividends based on the number shares of common stock which the Series B Preferred
may then be converted. |
|
|
● |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, or upon a change
in control whereby a stockholder gains control of 50% or more of the outstanding shares of common stock, the shares of Series B Preferred
are entitled to receive, prior to any distribution to the holders of common stock, 100% of the purchase price per share of Series
B Preferred plus all accrued but unpaid dividends. |
|
|
● |
Each
share of Series B Preferred carries a number of votes equal to the number of shares of common stock into which such Series B Preferred
may then be converted. |
Due
to the change in control provision of the Series B Preferred, the Series B Preferred is classified as temporary equity on the balance
sheet.
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v3.23.2
Common Stock Options
|
9 Months Ended |
Jun. 30, 2023 |
Share-Based Payment Arrangement [Abstract] |
|
Common Stock Options |
Note
11 – Common Stock Options
Stock
Incentive Plan
On
June 21, 2016, we amended and restated our 2012 Stock Incentive Plan (the “2012 Plan”), which was originally adopted on March
5, 2012, and terminated on March 5, 2022. As amended, the 2012 Plan provides for the issuance of up to 11,500,000 shares of common stock
pursuant to the grant of options or other awards, including stock grants, to employees, officers or directors of, and consultants to,
the Company and its subsidiaries. Options granted under the 2012 Plan may either be intended to qualify as incentive stock options under
the Internal Revenue Code of 1986, or may be non-qualified options, and are exercisable over periods not exceeding ten years from date
of grant.
During
the nine months ended June 30, 2023, the Company issued to certain employees, options to purchase 2,100,000 shares of its common stock
in exchange for services rendered to the Company with a total fair value $10,446. The Company estimated the fair value using the Black-Scholes
Pricing Model, based on a volatility rate of 184% and call option values of $0.00497 and exercise prices of $0.0056. The options have
a term of 5.75 years and vest nine months after the grant date.
Amortization
of Stock-Based Compensation
A
total of $20,992 and $66,949 of stock-based compensation expense was recognized during the nine months ended June 30, 2023 and 2022,
respectively, as a result of the vesting of common stock options issued. As of June 30, 2023 a total of $4,643 of unamortized expense
remains to be amortized over the vesting period.
The
following is a summary of information about the stock options outstanding at June 30, 2023.
Summary of Common Stock Options Outstanding
Shares Underlying Options Outstanding | | |
Shares Underlying Options Exercisable | |
| | |
| | |
Weighted | | |
| | |
| | |
| |
| | |
Shares | | |
Average | | |
Weighted | | |
Shares | | |
Weighted | |
Range of | | |
Underlying | | |
Remaining | | |
Average | | |
Underlying | | |
Average | |
Exercise | | |
Options | | |
Contractual | | |
Exercise | | |
Options | | |
Exercise | |
Prices | | |
Outstanding | | |
Life | | |
Price | | |
Exercisable | | |
Price | |
$ | 0.0056 – $0.13 | | |
| 8,120,000 | | |
| 5.28 years | | |
$ | 0.052 | | |
| 6,020,000 | | |
$ | 0.069 | |
The
fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model with the following weighted-average
assumptions used for grants during the nine months ended June 30, 2023:
Schedule of Weighted-Average Assumptions Used for Grants
| |
June 30, | |
| |
2023 | |
| |
| |
Average risk-free interest rates | |
| 3.88 | % |
Average expected life (in years) | |
| 2.90 | |
Volatility | |
| 184 | % |
The
Black-Scholes option pricing model was developed for use in estimating the fair value of short-term traded options that have no vesting
restrictions and are fully transferable. In addition, option valuation models require the input of highly subjective assumptions including
expected stock price volatility. Because the Company’s common stock options have characteristics significantly different from those
of traded options and because changes in the subjective input assumptions can materially affect the fair value estimate, in management’s
opinion the existing models do not necessarily provide a reliable single measure of the fair value of its common stock options. During
the nine months ended June 30, 2023, there were no options granted with an exercise price below the fair value of the underlying stock
at the grant date.
The
weighted average fair value of options granted with exercise prices at the current fair value of the underlying stock during the nine
months ended June 30, 2023, was approximately $0.006 per option.
The
following is a summary of activity of outstanding common stock options:
Schedule of Activity of Outstanding Common Stock Options
| |
| | |
Weighted | |
| |
| | |
Average | |
| |
Number | | |
Exercise | |
| |
of Shares | | |
Price | |
Balance, September 30, 2022 | |
| 6,020,000 | | |
$ | 0.069 | |
Options issued | |
| 2,100,000 | | |
| 0.006 | |
Options forfeited | |
| - | | |
| - | |
| |
| | | |
| | |
Balance, June 30, 2023 | |
| 8,120,000 | | |
$ | 0.052 | |
| |
| | | |
| | |
Exercisable, June 30, 2023 | |
| 6,020,000 | | |
$ | 0.069 | |
As
of June 30, 2023, these options in the aggregate had $3,150 and $0 of intrinsic value for the outstanding and exercisable options, respectively,
based on the per share market price of $0.007 of the Company’s common stock as of such date.
|
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v3.23.2
Common Stock Warrants
|
9 Months Ended |
Jun. 30, 2023 |
Common Stock Warrants |
|
Common Stock Warrants |
Note
12 – Common Stock Warrants
Warrants
to purchase a total of 15,387,050 shares of common stock were outstanding as of June 30, 2023.
The
following is a summary of information about our warrants to purchase common stock outstanding at June 30, 2023 (including those issued
to both investors and service providers).
Summary of Common Stock Warrants Outstanding
| | |
Shares
Underlying | |
Shares
Underlying Warrants Outstanding | | |
Warrants
Exercisable | |
| | |
| | |
Weighted | | |
| | |
| | |
| |
| | |
Shares | | |
Average | | |
Weighted | | |
Shares | | |
Weighted | |
Range
of | | |
Underlying | | |
Remaining | | |
Average | | |
Underlying | | |
Average | |
Exercise | | |
Warrants | | |
Contractual | | |
Exercise | | |
Warrants | | |
Exercise | |
Prices | | |
Outstanding | | |
Life | | |
Price | | |
Exercisable | | |
Price | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
$ | 0.0074-0.10 | | |
| 15,387,050 | | |
| 9.01
years | | |
$ | 0.02 | | |
| 15,387,050 | | |
$ | 0.02 | |
The
following is a summary of activity of outstanding common stock warrants:
Schedule of Outstanding Common Stock Warrants Activity
| |
| | |
Weighted | |
| |
| | |
Average | |
| |
Number | | |
Exercise | |
| |
of Shares | | |
Price | |
Balance, September 30, 2022 | |
| 1,500,000 | | |
$ | 0.10 | |
Warrants granted | |
| 13,887,050 | | |
$ | 0.007 | |
Warrants expired | |
| - | | |
| - | |
| |
| | | |
| | |
Balance, June 30, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
| |
| | | |
| | |
Exercisable, June 30, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
As
of June 30, 2023, these warrants in the aggregate had $0 of intrinsic value as the per share market price of $0.007 of the Company’s
common stock as of such date was greater than the exercise price of certain warrants.
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v3.23.2
Discontinued Operations
|
9 Months Ended |
Jun. 30, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
Discontinued Operations |
Note
13 – Discontinued Operations
On
April 20, 2023, the Company, and Digipath Labs entered into the Purchase Agreement with DPL NV, LLC (“Buyer”), pursuant to
which Digipath Labs has agreed to sell substantially all of its assets to Buyer for a cash purchase price of $2,300,000 (the “Purchase
Price”) as described in Note 1 above. The Purchase Price is subject to adjustments at closing based on, among other things, the
amount by which the working capital of Digipath Labs at the closing is greater or less than $150,000.
The
Purchase Agreement includes a number of representations, warrantees, covenants and conditions to closing customary for this type of transaction.
In addition, the closing of the transaction is subject to the approval of the Nevada Cannabis Compliance Board (the “CCB”).
In the event CCB approval is not obtained by June 30, 2024, or any other condition to closing has not been satisfied by such date, either
party may terminate the Purchase Agreement.
Pursuant
to the Purchase Agreement, the Buyer deposited $230,000 into an escrow account upon the execution of the Purchase Agreement, and such
amount will continue to be held in escrow for a 12-month period following closing to satisfy any indemnification claims Buyer may have
against Digipath Labs.
The
balance sheets of Digipath Labs are summarized below:
Schedule
of Discontinued Operations Income Statement Balance Sheet and Additional Disclosures
| |
June 30, 2023 | | |
September 30, 2022 | |
Current assets: | |
| | | |
| | |
Accounts receivable, net | |
$ | 302,300 | | |
$ | 335,085 | |
Deposits | |
| 18,675 | | |
| 25,141 | |
Other current assets | |
| 32,400 | | |
| 32,971 | |
Total current assets | |
| 353,375 | | |
| 393,197 | |
| |
| | | |
| | |
Right-of-use asset | |
| 240,602 | | |
| 316,961 | |
Fixed assets, net | |
| 365,986 | | |
| 405,823 | |
Total long term assets | |
| 606,588 | | |
| 722,784 | |
Total Assets | |
$ | 959,963 | | |
$ | 1,115,981 | |
| |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 241,991 | | |
$ | 334,909 | |
Accrued expenses | |
| 58,439 | | |
| 32,571 | |
Current portion of operating lease liabilities | |
| 110,772 | | |
| 100,685 | |
Current maturities of notes payable | |
| 63,598 | | |
| 60,920 | |
Total current liabilities | |
| 474,800 | | |
| 529,085 | |
| |
| | | |
| | |
Operating lease liabilities | |
| 143,245 | | |
| 229,825 | |
Notes payable | |
| 32,389 | | |
| 80,428 | |
Total long term liabilities | |
| 175,634 | | |
| 310,253 | |
Total Liabilities | |
$ | 650,434 | | |
$ | 839,338 | |
The
statements of operations of Digipath Labs combined are summarized below:
| |
| | | |
| | | |
| | | |
| | |
| |
For the Three Months Ended | | |
For the Nine Months Ended | |
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
| | |
| | |
| | |
| |
Revenues | |
$ | 785,224 | | |
$ | 682,665 | | |
$ | 2,272,689 | | |
$ | 1,986,985 | |
Cost of sales | |
| 382,655 | | |
| 414,299 | | |
| 1,265,098 | | |
| 1,232,932 | |
Gross profit | |
| 402,569 | | |
| 268,366 | | |
| 1,007,591 | | |
| 754,053 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
General and administrative | |
| 226,466 | | |
| 309,766 | | |
| 731,457 | | |
| 701,942 | |
Professional fees | |
| 50,843 | | |
| 6,907 | | |
| 94,302 | | |
| (1,176 | ) |
Total operating expenses | |
| 277,309 | | |
| 316,673 | | |
| 825,759 | | |
| 700,766 | |
| |
| | | |
| | | |
| | | |
| | |
Operating income(loss) | |
| 125,260 | | |
| (48,307 | ) | |
| 181,832 | | |
| 53,287 | |
| |
| | | |
| | | |
| | | |
| | |
Other income (expense): | |
| | | |
| | | |
| | | |
| | |
Other income | |
| 322,798 | | |
| - | | |
| 322,798 | | |
| - | |
Interest expense | |
| (1,527 | ) | |
| (4,670 | ) | |
| (5,233 | ) | |
| (13,106 | ) |
Total other income (expense) | |
| 321,271 | | |
| (4,670 | ) | |
| 317,565 | | |
| (13,106 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net income (loss) | |
$ | 446,531 | | |
$ | (52,977 | ) | |
$ | 499,397 | | |
$ | 40,181 | |
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v3.23.2
Commitments and Contingencies
|
9 Months Ended |
Jun. 30, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
Commitments and Contingencies |
Note
14 – Commitments and Contingencies
Legal
Contingencies
There
are no material pending legal proceedings to which we are a party or to which any of our property is subject, nor are there any such
proceedings known to be contemplated by governmental authorities. None of our directors, officers or affiliates is involved in a proceeding
adverse to our business or has a material interest adverse to our business.
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v3.23.2
Nature of Business and Significant Accounting Policies (Policies)
|
9 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Nature of Business |
Nature
of Business
Digipath,
Inc. was incorporated in Nevada on October 5, 2010. Digipath, Inc. and its subsidiaries (“Digipath,” the “Company,”
“we,” “our” or “us”) is a service-oriented independent testing laboratory, data analytics and media
firm focused on the developing cannabis and hemp markets, and supports the cannabis industry’s best practices for reliable testing,
cannabis education and training. Our mission is to provide pharmaceutical-grade analysis and testing to the cannabis industry, under
ISO-17025:2017 guidelines, to ensure consumers and patients know exactly what is in the cannabis they ingest and to help maximize the
quality of our clients’ products through research, development, and standardization. Digipath has been operating a cannabis-testing
lab in Nevada since 2015.
|
Basis of Presentation |
Basis
of Presentation
The
accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the
United States of America (“GAAP”). Intercompany accounts and transactions have been eliminated.
The
unaudited condensed consolidated financial statements of the Company and the accompanying notes included in this Quarterly Report on
Form 10-Q are unaudited. In the opinion of management, all adjustments necessary for a fair presentation of the Condensed Consolidated
Financial Statements have been included. Such adjustments are of a normal, recurring nature. The Condensed Consolidated Financial Statements,
and the accompanying notes, are prepared in accordance with GAAP and do not contain certain information included in the Company’s
Annual Report on Form 10-K for the fiscal year ended September 30, 2022. The interim Condensed Consolidated Financial Statements should
be read in conjunction with that Annual Report on Form 10-K. Results for the interim periods presented are not necessarily indicative
of the results that might be expected for the entire fiscal year.
|
Principles of Consolidation |
Principles
of Consolidation
The
accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control
and ownership at June 30, 2023:
Schedule
of Entities Under Common Control and Ownership
| |
Jurisdiction of | |
|
Name of Entity | |
Incorporation | |
Relationship |
Digipath, Inc.(1) | |
Nevada | |
Parent |
Digipath Labs, Inc. | |
Nevada | |
Subsidiary |
Digipath Labs CA, Inc (2) | |
California | |
Subsidiary |
Digipath Labs S.A.S.(3) | |
Colombia | |
Subsidiary |
VSSL Enterprises, Ltd.(4) | |
Canada | |
Subsidiary |
(1) |
Holding
company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent
company. |
(2) |
Formed
during the second fiscal quarter of 2021, but has not yet commenced significant operations. |
(3) |
Formed
during the first fiscal quarter of 2019, but has not yet commenced significant operations. |
(4) |
Acquired
on March 11, 2020. |
The
consolidated financial statements herein contain the operations of the wholly-owned subsidiaries listed above. All significant inter-company
transactions have been eliminated in the preparation of these financial statements. The parent company and subsidiaries will be collectively
referred to herein as the “Company”, “Digipath” or “DIGP”. The Company’s headquarters are located
in Las Vegas, Nevada and substantially all of its customers are within the United States.
These
statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for
fair presentation of the information contained therein.
Correction
of an Error
Stock-based
compensation expenses were reported in the nine months ended June 30, 2022 as $210,449 in error. The error was corrected in the annual
2022 10-K as a component of professional fees. In addition, the Company reported the exchange of Series A Preferred Stock for Series
B Stock as an exchange with equal value in error. The effect of the error corrections on the prior periods has been determined to be
immaterial, however, the Company has labeled the column headings for the prior periods as “revised.” For the nine months
ended June 30, 2022, the financial statements of the line items affected by the revision are as follows:
Schedule
of Correction of an Error
Consolidated
Statement of Operations
Line items for Q3-2022 effected by the restatement | |
Previously Reported | | |
Correction of Error | | |
Effect of Discontinued operations | | |
Revised | |
Professional Fees | |
$ | 635,969 | | |
$ | (12,722 | ) | |
$ | 1,176 | | |
$ | 624,423 | |
Total operating expenses | |
| 1,455,757 | | |
| (12,722 | ) | |
| (700,766 | ) | |
| 742,269 | |
Operating loss | |
| (701,704 | ) | |
| 12,722 | | |
| (53,287 | ) | |
| (742,269 | ) |
Net loss | |
| (1,240,654 | ) | |
| 12,722 | | |
| - | | |
| (1,227,932 | ) |
Deemed Dividend | |
| - | | |
| (192,154 | ) | |
| - | | |
| (192,154 | ) |
Net Income (loss) to common shareholders | |
| (1,240,654 | ) | |
| (179,432 | ) | |
| - | | |
| (1,420,086 | ) |
Consolidated
Statement of Cash Flows
Line items for Q3-2022 effected by the restatement | |
Previously Reported | | |
Correction of Error | | |
Effect of Discontinued operations | | |
Revised | |
Net Loss | |
$ | (1,240,654 | ) | |
$ | 12,722 | | |
$ | (40,181 | ) | |
$ | (1,268,113 | ) |
Stock-based compensation | |
| 210,449 | | |
| (12,722 | ) | |
| - | | |
| 197,727 | |
| |
| | | |
| | | |
| | | |
| | |
Non-cash Investing and Financing Activities | |
| | | |
| | | |
| | | |
| | |
Conversion of Series A preferred into Series B preferred | |
| 278,000 | | |
| (192,154 | ) | |
| - | | |
| 85,846 | |
Deemed dividend on preferred exchange | |
| | | |
| 192,154 | | |
| - | | |
| 192,154 | |
|
Fair Value of Financial Instruments |
Fair
Value of Financial Instruments
The
Company adopted ASC 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 defines fair value, establishes a three-level
valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three
levels are defined as follows:
|
- |
Level
1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. |
|
- |
Level
2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that
are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. |
|
- |
Level
3 inputs to valuation methodology are unobservable and significant to the fair measurement. |
The
carrying value of cash, accounts receivable, accounts payables and accrued expenses are estimated by management to approximate fair value
primarily due to the short term nature of the instruments.
|
Revenue Recognition |
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes
revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following
steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction
price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance
obligation is satisfied.
Our
revenue is primarily generated through our subsidiary, Digipath Labs, Inc. (“Digipath Labs”), which recognizes revenue from
the analytical testing of cannabis products for licensed producers and cultivators within the state of Nevada on a determinable fixed
fee per test, or panel of tests basis. Revenue from the performance of those services is recognized upon completion of the tests, at
which time test results are delivered to the customer, provided collectability of the fee is reasonably assured. We typically require
payment within thirty days of the delivery of results. Management estimates an allowance for doubtful accounts based on the aging of
its receivables.
|
Discontinued Operations |
Discontinued
Operations
On
April 20, 2023, the Company and Digipath Labs entered into an Asset Purchase Agreement (the “Purchase Agreement”) with DPL
NV, LLC (“Buyer”), pursuant to which Digipath Labs has agreed to sell substantially all of its assets to Buyer for a cash
purchase price of $2,300,000 (the “Purchase Price”). The business of an entity that is in the process of disposing its assets
by sale, or that intends to cease operations, is reported as discontinued operations if the transaction represents a strategic shift
that will have a major effect on an entity’s operations and financial results. As such, the Company’s lab testing business
is now reported as discontinued operations.
Assets
and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations
in the Consolidated Balance Sheets as of June 30, 2023 and September 30, 2022. The results of discontinued operations are aggregated
and presented separately in the Consolidated Statements of Operations as net income from discontinued operations for the periods ended
June 30, 2023 and 2022. The cash flows of the discontinued operations are reflected as cash flows of discontinued operations within the
Company’s Consolidated Statements of Cash Flows for the periods ended June 30, 2023 and 2022.
Amounts
presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical
basis of assets, liabilities, results of operations, and cash flows of Digipath Labs. The discontinued operations exclude general corporate
allocations.
|
Stock-Based Compensation |
Stock-Based
Compensation
The
Company accounts for equity instruments issued to employees in accordance with the provisions of ASC 718 Stock Compensation (ASC 718)
and Equity-Based Payments to Non-employees pursuant to ASC 2018-07 (ASC 2018-07). All transactions in which the consideration provided
in exchange for the purchase of goods or services consists of the issuance of equity instruments are accounted for based on the fair
value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement
date of the fair value of the equity instrument issued is the earlier of the date on which the counterparty’s performance is complete
or the date at which a commitment for performance by the counterparty to earn the equity instruments is reached because of sufficiently
large disincentives for nonperformance.
|
Income Taxes |
Income
Taxes
The
Company recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax basis of assets and
liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered.
The Company provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more
likely than not.
|
Uncertain Tax Positions |
Uncertain
Tax Positions
In
accordance with ASC 740, “Income Taxes” (“ASC 740”), the Company recognizes the tax benefit from an uncertain
tax position only if it is more likely than not that the tax position will be capable of withstanding examination by the taxing authorities
based on the technical merits of the position. These standards prescribe a recognition threshold and measurement attribute for the financial
statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance
on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition.
Various
taxing authorities periodically audit the Company’s income tax returns. These audits include questions regarding the Company’s
tax filing positions, including the timing and amount of deductions and the allocation of income to various tax jurisdictions. In evaluating
the exposures connected with these various tax filing positions, including state and local taxes, the Company records allowances for
probable exposures. A number of years may elapse before a particular matter, for which an allowance has been established, is audited
and fully resolved. The Company has not yet undergone an examination by any taxing authorities.
The
assessment of the Company’s tax position relies on the judgment of management to estimate the exposures associated with the Company’s
various filing positions.
|
Basic and Diluted Loss Per Share |
Basic and Diluted Loss Per Share
The basic net loss per common share is computed by
dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing
the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential
dilutive securities. For the three and nine months ended June 30, 2023 and 2022, potential dilutive securities of 96,705,198 and 72,520,865,
respectively, had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share.
|
Reclassifications |
Reclassifications
Certain
reclassifications have been made to the prior period financial statements to conform to the current period presentation. These reclassifications
had no effect on our previously reported results of operations or accumulated deficit.
|
Recently Issued Accounting Pronouncements |
Recently
Issued Accounting Pronouncements
There
are no recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a material effect on its
financial position, results of operations, or cash flows.
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v3.23.2
Nature of Business and Significant Accounting Policies (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Schedule of Entities Under Common Control and Ownership |
The
accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control
and ownership at June 30, 2023:
Schedule
of Entities Under Common Control and Ownership
| |
Jurisdiction of | |
|
Name of Entity | |
Incorporation | |
Relationship |
Digipath, Inc.(1) | |
Nevada | |
Parent |
Digipath Labs, Inc. | |
Nevada | |
Subsidiary |
Digipath Labs CA, Inc (2) | |
California | |
Subsidiary |
Digipath Labs S.A.S.(3) | |
Colombia | |
Subsidiary |
VSSL Enterprises, Ltd.(4) | |
Canada | |
Subsidiary |
(1) |
Holding
company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent
company. |
(2) |
Formed
during the second fiscal quarter of 2021, but has not yet commenced significant operations. |
(3) |
Formed
during the first fiscal quarter of 2019, but has not yet commenced significant operations. |
(4) |
Acquired
on March 11, 2020. |
|
Schedule of Correction of an Error |
Schedule
of Correction of an Error
Consolidated
Statement of Operations
Line items for Q3-2022 effected by the restatement | |
Previously Reported | | |
Correction of Error | | |
Effect of Discontinued operations | | |
Revised | |
Professional Fees | |
$ | 635,969 | | |
$ | (12,722 | ) | |
$ | 1,176 | | |
$ | 624,423 | |
Total operating expenses | |
| 1,455,757 | | |
| (12,722 | ) | |
| (700,766 | ) | |
| 742,269 | |
Operating loss | |
| (701,704 | ) | |
| 12,722 | | |
| (53,287 | ) | |
| (742,269 | ) |
Net loss | |
| (1,240,654 | ) | |
| 12,722 | | |
| - | | |
| (1,227,932 | ) |
Deemed Dividend | |
| - | | |
| (192,154 | ) | |
| - | | |
| (192,154 | ) |
Net Income (loss) to common shareholders | |
| (1,240,654 | ) | |
| (179,432 | ) | |
| - | | |
| (1,420,086 | ) |
Consolidated
Statement of Cash Flows
Line items for Q3-2022 effected by the restatement | |
Previously Reported | | |
Correction of Error | | |
Effect of Discontinued operations | | |
Revised | |
Net Loss | |
$ | (1,240,654 | ) | |
$ | 12,722 | | |
$ | (40,181 | ) | |
$ | (1,268,113 | ) |
Stock-based compensation | |
| 210,449 | | |
| (12,722 | ) | |
| - | | |
| 197,727 | |
| |
| | | |
| | | |
| | | |
| | |
Non-cash Investing and Financing Activities | |
| | | |
| | | |
| | | |
| | |
Conversion of Series A preferred into Series B preferred | |
| 278,000 | | |
| (192,154 | ) | |
| - | | |
| 85,846 | |
Deemed dividend on preferred exchange | |
| | | |
| 192,154 | | |
| - | | |
| 192,154 | |
|
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- DefinitionTabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.
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v3.23.2
Fair Value of Financial Instruments (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Investments, All Other Investments [Abstract] |
|
Summary of Financial Instruments at Fair Value on Recurring Basis |
The
Company has certain financial instruments that must be measured under the new fair value standard. The following schedule summarizes
the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of June 30, 2023 and September 30,
2022, respectively:
Summary
of Financial Instruments at Fair Value on Recurring Basis
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
Fair Value Measurements at June 30, 2023 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
Assets | |
| | | |
| | | |
| | |
Cash | |
$ | 325,587 | | |
$ | - | | |
$ | - | |
| |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | |
Notes payable | |
| - | | |
| 665,000 | | |
| - | |
Convertible notes payable, net of discounts of $72,069 | |
| - | | |
| - | | |
| 1,696,165 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
Fair Value Measurements at September 30, 2022 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
Assets | |
| | |
| | |
| |
Cash | |
$ | 56,168 | | |
$ | - | | |
$ | - | |
| |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | |
Notes payable | |
| - | | |
| 665,000 | | |
| - | |
Convertible notes payable, net of discounts of $84,767 | |
| - | | |
| - | | |
| 1,683,467 | |
|
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- DefinitionTabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).
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v3.23.2
Fixed Assets (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
Schedule of Fixed Assets |
Fixed
assets consist of the following at June 30, 2023 and September 30, 2022:
Schedule
of Fixed Assets
| |
June 30, | | |
September 30, | |
| |
As of | |
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
Lab equipment | |
| - | | |
| 55,000 | |
Fixed assets, gross | |
| - | | |
| 55,000 | |
Less: accumulated depreciation | |
| - | | |
| - | |
Total | |
$ | - | | |
$ | 55,000 | |
|
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- DefinitionTabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.
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v3.23.2
Notes Payable (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Notes Payable [Abstract] |
|
Schedule of Notes Payable |
Notes
payable consists of the following at June 30, 2023 and September 30, 2022, respectively:
Schedule
of Notes Payable
| |
June 30, 2023 | | |
September 30, 2022 | |
| |
| | |
| |
Notes payable | |
| - | | |
| - | |
On September 10, 2021, the Company issued a Secured Promissory note in the principal amount of $675,000 to US Canna Lab I, LLC (the “Canna Lab Note”). The Canna Lab Note carries interest at 12% per annum and is due on September 10, 2024, with monthly principal and interest payments of $22,419.66 beginning on October 1, 2021. In addition, the Company was advanced an additional $115,000 of funds during the year ended September 30, 2022 under the same terms as the original note. During the year ended September 30, 2022, the Company repaid $125,000 of the principal balance on the note. As a result of the Company not meeting the monthly payment obligations, the CannaLab Note is in technical default, however, no default notice has been provided by CannaLab as of the date of this filing. There are no additional obligations of the Company under default with the exception of being due on demand. | |
$ | 665,000 | | |
$ | 665,000 | |
| |
| | | |
| | |
Total notes payable | |
| 665,000 | | |
| 665,000 | |
Less: current maturities | |
| (665,000 | ) | |
| (665,000 | ) |
Notes payable | |
$ | - | | |
$ | - | |
The
Company recorded interest expense pursuant to the stated interest rate and closing costs on the notes payable in the amount of
$59,686
and $65,785
during the nine months ended June 30, 2023 and 2022.
Notes
payable – discontinued operations
On December 26, 2019, the Company financed the purchase of $377,124 of lab equipment, in part, with the proceeds of a bank loan in the amount of $291,931. The loan bears interest at the rate of 5.75% per annum and requires monthly payments of $5,622 over the five-year term of the loan ending on December 26, 2024. The Company’s obligations under this loan are secured by a lien on the purchased equipment. | |
| 95,987 | | |
| 141,348 | |
|
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v3.23.2
Convertible Notes Payable (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
Schedule of Related Party Convertible Notes Payable |
Related
Party Convertible notes payable consist of the following at June 30, 2023 and September 30, 2022, respectively:
Schedule
of Related Party Convertible Notes Payable
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Related party convertible notes payable | |
$ | - | | |
$ | 310,272 | |
On February 10, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $350,000. The Note matures on August 10, 2022, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $50,000 of proceeds and the promissory note was increased to $400,000. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $50,000 of principal into 1,666,667 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension the Company agreed to issue 4,550,000 common shares, which were recorded as debt discount with a relative fair value of $43,788. As a result of the shares issued upon the extension agreement, the lender now holds more the 5% of the total outstanding common shares, and is therefore considered a related party. | |
$ | 350,000 | | |
$ | 350,000 | |
| |
| | | |
| | |
Total related party convertible notes payable | |
| 350,000 | | |
| 350,000 | |
Less: unamortized debt discounts | |
| (17,993 | ) | |
| (39,728 | ) |
Total convertible debt | |
| 332,007 | | |
| 310,272 | |
Less: current maturities | |
| (332,007 | ) | |
| - | |
Related party convertible notes payable | |
$ | - | | |
$ | 310,272 | |
|
Schedule of Convertible Notes Payable |
Convertible
notes payable consist of the following at June 30, 2023 and September 30, 2022, respectively:
Schedule of Convertible Notes Payable
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Convertible
notes payable |
|
$ |
- |
|
|
$ |
174,726 |
|
On February 11, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $50,000. The Note matures on August 11, 2022, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $10,000 of proceeds and the promissory note was increased to $60,000. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $10,000 of principal into 333,334 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension, the Company agreed to issue 650,000 common shares, which were recorded as debt discount, with a relative fair value of $6,989. | |
$ | 50,000 | | |
$ | 50,000 | |
| |
| | | |
| | |
On February 11, 2020, the Company completed the sale to an accredited investor of a 9% Secured Subordinated Convertible Promissory Note in the principal amount of $150,000. The Note matures on August 11, 2022, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $50,000 of proceeds and the promissory note was increased to $200,000. The Company’s obligations under the Note are secured by subordinated lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $50,000 of principal into 1,666,667 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension the Company agreed to issue 1,950,000 common shares, which were recorded as debt discount, with a relative fair value of $20,968. | |
| 150,000 | | |
| 150,000 | |
| |
| | | |
| | |
On September 23, 2019, the Company received proceeds of $200,000 on a senior secured convertible note that carries an 8% interest rate, which matures on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.11 per share. On September 30, 2020, the maturity date was extended to August 10, 2022 and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. On February 22, 2021, the noteholder converted $90,000 of principal into 3,000,000 shares of common stock at a conversion price of $0.03 per share. On September 30, 2021 the note was amended to add the outstanding short term notes and accrued interest into the principal balance, making the outstanding balance $355,469, as amended. As a result of the modification, the Company recorded an additional debt discount of $98,188, as a result of the beneficial conversion feature of the additional principal. On October 1, 2022, the Company further extended the maturity date to February 11, 2024. In connection with the modification, the Company issued warrants to purchase 4,621,105 shares of common stock, with a fair value of $32,166 which was recorded as a debt discount. | |
| 355,469 | | |
| 355,469 | |
| |
| | | |
| | |
On November 8, 2018, the Company received proceeds of $350,000 on a senior secured convertible note that carries an 8% interest rate, which matures on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. On September 30, 2020, the maturity date was extended to August 10, 2022 and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. On October 1, 2022, the Company further extended the maturity date to February 11, 2024. In connection with the modification, the Company issued warrants to purchase 4,550,000 shares of common stock, with a fair value of $31,671 which was recorded as a debt discount. | |
| 350,000 | | |
| 350,000 | |
On
October 1, 2022, The Company entered into a senior secured convertible note that carries an 8% interest rate, which matures on February
11, 2024. The Note documented the advances made during the year ended September 30, 2022 in the amount of $362,765. The principal
and interest on the Note are convertible into common shares at a conversion price of $0.01. In connection with the note, the Company
issued warrants to purchase 4,715,945 shares of common stock, with a fair value of $30,102 which was recorded as a debt discount. |
|
|
362,765 |
|
|
|
362,765 |
|
|
|
|
|
|
|
|
|
|
On
November 5, 2018, the Company received proceeds of $150,000 on a senior secured convertible note that carries an 8% interest rate,
which matures on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion
of the note holder at a fixed conversion price of $0.14 per share. On September 30, 2020, the maturity date was extended to August
10, 2022 and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by
a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. |
|
|
150,000 |
|
|
|
150,000 |
|
|
|
|
|
|
|
|
|
|
Total
convertible notes payable |
|
|
1,418,234 |
|
|
|
1,418,234 |
|
Less:
unamortized debt discounts |
|
|
(54,076 |
) |
|
|
(45,039 |
) |
Total convertible debt |
|
|
1,364,158 |
|
|
|
1,373,195 |
|
Less:
current maturities |
|
|
(1,364,158 |
) |
|
|
(1,198,469 |
) |
Convertible
notes payable |
|
$ |
- |
|
|
$ |
174,726 |
|
|
Schedule of Interest Expense |
The
Company recognized interest expense for the nine months ended June 30, 2023 and 2022, respectively, as follows:
Schedule of Interest Expense
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Interest on notes payable | |
| 59,686 | | |
| 65,785 | |
Amortization of beneficial conversion features | |
| 106,636 | | |
| 58,654 | |
Interest on convertible notes | |
| 111,285 | | |
| 79,796 | |
Total interest expense | |
$ | 277,607 | | |
$ | 204,235 | |
|
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v3.23.2
Common Stock Options (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Share-Based Payment Arrangement [Abstract] |
|
Summary of Common Stock Options Outstanding |
The
following is a summary of information about the stock options outstanding at June 30, 2023.
Summary of Common Stock Options Outstanding
Shares Underlying Options Outstanding | | |
Shares Underlying Options Exercisable | |
| | |
| | |
Weighted | | |
| | |
| | |
| |
| | |
Shares | | |
Average | | |
Weighted | | |
Shares | | |
Weighted | |
Range of | | |
Underlying | | |
Remaining | | |
Average | | |
Underlying | | |
Average | |
Exercise | | |
Options | | |
Contractual | | |
Exercise | | |
Options | | |
Exercise | |
Prices | | |
Outstanding | | |
Life | | |
Price | | |
Exercisable | | |
Price | |
$ | 0.0056 – $0.13 | | |
| 8,120,000 | | |
| 5.28 years | | |
$ | 0.052 | | |
| 6,020,000 | | |
$ | 0.069 | |
|
Schedule of Weighted-Average Assumptions Used for Grants |
The
fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model with the following weighted-average
assumptions used for grants during the nine months ended June 30, 2023:
Schedule of Weighted-Average Assumptions Used for Grants
| |
June 30, | |
| |
2023 | |
| |
| |
Average risk-free interest rates | |
| 3.88 | % |
Average expected life (in years) | |
| 2.90 | |
Volatility | |
| 184 | % |
|
Schedule of Activity of Outstanding Common Stock Options |
The
following is a summary of activity of outstanding common stock options:
Schedule of Activity of Outstanding Common Stock Options
| |
| | |
Weighted | |
| |
| | |
Average | |
| |
Number | | |
Exercise | |
| |
of Shares | | |
Price | |
Balance, September 30, 2022 | |
| 6,020,000 | | |
$ | 0.069 | |
Options issued | |
| 2,100,000 | | |
| 0.006 | |
Options forfeited | |
| - | | |
| - | |
| |
| | | |
| | |
Balance, June 30, 2023 | |
| 8,120,000 | | |
$ | 0.052 | |
| |
| | | |
| | |
Exercisable, June 30, 2023 | |
| 6,020,000 | | |
$ | 0.069 | |
|
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v3.23.2
Common Stock Warrants (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Common Stock Warrants |
|
Summary of Common Stock Warrants Outstanding |
The
following is a summary of information about our warrants to purchase common stock outstanding at June 30, 2023 (including those issued
to both investors and service providers).
Summary of Common Stock Warrants Outstanding
| | |
Shares
Underlying | |
Shares
Underlying Warrants Outstanding | | |
Warrants
Exercisable | |
| | |
| | |
Weighted | | |
| | |
| | |
| |
| | |
Shares | | |
Average | | |
Weighted | | |
Shares | | |
Weighted | |
Range
of | | |
Underlying | | |
Remaining | | |
Average | | |
Underlying | | |
Average | |
Exercise | | |
Warrants | | |
Contractual | | |
Exercise | | |
Warrants | | |
Exercise | |
Prices | | |
Outstanding | | |
Life | | |
Price | | |
Exercisable | | |
Price | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
$ | 0.0074-0.10 | | |
| 15,387,050 | | |
| 9.01
years | | |
$ | 0.02 | | |
| 15,387,050 | | |
$ | 0.02 | |
|
Schedule of Outstanding Common Stock Warrants Activity |
The
following is a summary of activity of outstanding common stock warrants:
Schedule of Outstanding Common Stock Warrants Activity
| |
| | |
Weighted | |
| |
| | |
Average | |
| |
Number | | |
Exercise | |
| |
of Shares | | |
Price | |
Balance, September 30, 2022 | |
| 1,500,000 | | |
$ | 0.10 | |
Warrants granted | |
| 13,887,050 | | |
$ | 0.007 | |
Warrants expired | |
| - | | |
| - | |
| |
| | | |
| | |
Balance, June 30, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
| |
| | | |
| | |
Exercisable, June 30, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
|
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v3.23.2
Discontinued Operations (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
Schedule of Discontinued Operations Income Statement Balance Sheet and Additional Disclosures |
The
balance sheets of Digipath Labs are summarized below:
Schedule
of Discontinued Operations Income Statement Balance Sheet and Additional Disclosures
| |
June 30, 2023 | | |
September 30, 2022 | |
Current assets: | |
| | | |
| | |
Accounts receivable, net | |
$ | 302,300 | | |
$ | 335,085 | |
Deposits | |
| 18,675 | | |
| 25,141 | |
Other current assets | |
| 32,400 | | |
| 32,971 | |
Total current assets | |
| 353,375 | | |
| 393,197 | |
| |
| | | |
| | |
Right-of-use asset | |
| 240,602 | | |
| 316,961 | |
Fixed assets, net | |
| 365,986 | | |
| 405,823 | |
Total long term assets | |
| 606,588 | | |
| 722,784 | |
Total Assets | |
$ | 959,963 | | |
$ | 1,115,981 | |
| |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 241,991 | | |
$ | 334,909 | |
Accrued expenses | |
| 58,439 | | |
| 32,571 | |
Current portion of operating lease liabilities | |
| 110,772 | | |
| 100,685 | |
Current maturities of notes payable | |
| 63,598 | | |
| 60,920 | |
Total current liabilities | |
| 474,800 | | |
| 529,085 | |
| |
| | | |
| | |
Operating lease liabilities | |
| 143,245 | | |
| 229,825 | |
Notes payable | |
| 32,389 | | |
| 80,428 | |
Total long term liabilities | |
| 175,634 | | |
| 310,253 | |
Total Liabilities | |
$ | 650,434 | | |
$ | 839,338 | |
The
statements of operations of Digipath Labs combined are summarized below:
| |
| | | |
| | | |
| | | |
| | |
| |
For the Three Months Ended | | |
For the Nine Months Ended | |
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
| | |
| | |
| | |
| |
Revenues | |
$ | 785,224 | | |
$ | 682,665 | | |
$ | 2,272,689 | | |
$ | 1,986,985 | |
Cost of sales | |
| 382,655 | | |
| 414,299 | | |
| 1,265,098 | | |
| 1,232,932 | |
Gross profit | |
| 402,569 | | |
| 268,366 | | |
| 1,007,591 | | |
| 754,053 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
General and administrative | |
| 226,466 | | |
| 309,766 | | |
| 731,457 | | |
| 701,942 | |
Professional fees | |
| 50,843 | | |
| 6,907 | | |
| 94,302 | | |
| (1,176 | ) |
Total operating expenses | |
| 277,309 | | |
| 316,673 | | |
| 825,759 | | |
| 700,766 | |
| |
| | | |
| | | |
| | | |
| | |
Operating income(loss) | |
| 125,260 | | |
| (48,307 | ) | |
| 181,832 | | |
| 53,287 | |
| |
| | | |
| | | |
| | | |
| | |
Other income (expense): | |
| | | |
| | | |
| | | |
| | |
Other income | |
| 322,798 | | |
| - | | |
| 322,798 | | |
| - | |
Interest expense | |
| (1,527 | ) | |
| (4,670 | ) | |
| (5,233 | ) | |
| (13,106 | ) |
Total other income (expense) | |
| 321,271 | | |
| (4,670 | ) | |
| 317,565 | | |
| (13,106 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net income (loss) | |
$ | 446,531 | | |
$ | (52,977 | ) | |
$ | 499,397 | | |
$ | 40,181 | |
|
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v3.23.2
Schedule of Correction of an Error (Details) - USD ($)
|
3 Months Ended |
9 Months Ended |
Jun. 30, 2023 |
Mar. 31, 2023 |
Dec. 31, 2022 |
Jun. 30, 2022 |
Mar. 31, 2022 |
Dec. 31, 2021 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Professional Fees |
$ 86,435
|
|
|
$ 74,201
|
|
|
$ 262,072
|
$ 624,423
|
Total operating expenses |
95,250
|
|
|
109,912
|
|
|
356,085
|
742,269
|
Operating loss |
(95,250)
|
|
|
(109,912)
|
|
|
(356,085)
|
(742,269)
|
Net loss |
293,533
|
$ (67,498)
|
$ (240,330)
|
(576,733)
|
$ (373,596)
|
$ (277,603)
|
(14,295)
|
(1,227,932)
|
Deemed Dividend |
|
|
|
|
|
|
|
(192,154)
|
Net Income (loss) to common shareholders |
293,533
|
|
|
(576,733)
|
|
|
(14,295)
|
(1,420,086)
|
Net Loss |
$ (152,998)
|
|
|
$ (523,756)
|
|
|
(513,692)
|
(1,268,113)
|
Stock-based compensation |
|
|
|
|
|
|
55,672
|
197,727
|
Non-cash Investing and Financing Activities |
|
|
|
|
|
|
|
|
Conversion of Series A preferred into Series B preferred |
|
|
|
|
|
|
|
85,846
|
Deemed dividend on preferred exchange |
|
|
|
|
|
|
|
192,154
|
Previously Reported [Member] |
|
|
|
|
|
|
|
|
Professional Fees |
|
|
|
|
|
|
|
635,969
|
Total operating expenses |
|
|
|
|
|
|
|
1,455,757
|
Operating loss |
|
|
|
|
|
|
|
(701,704)
|
Net loss |
|
|
|
|
|
|
|
(1,240,654)
|
Deemed Dividend |
|
|
|
|
|
|
|
|
Net Income (loss) to common shareholders |
|
|
|
|
|
|
|
(1,240,654)
|
Net Loss |
|
|
|
|
|
|
|
(1,240,654)
|
Stock-based compensation |
|
|
|
|
|
|
|
210,449
|
Non-cash Investing and Financing Activities |
|
|
|
|
|
|
|
|
Conversion of Series A preferred into Series B preferred |
|
|
|
|
|
|
|
278,000
|
Revision of Prior Period, Error Correction, Adjustment [Member] |
|
|
|
|
|
|
|
|
Professional Fees |
|
|
|
|
|
|
|
(12,722)
|
Total operating expenses |
|
|
|
|
|
|
|
(12,722)
|
Operating loss |
|
|
|
|
|
|
|
12,722
|
Net loss |
|
|
|
|
|
|
|
12,722
|
Deemed Dividend |
|
|
|
|
|
|
|
(192,154)
|
Net Income (loss) to common shareholders |
|
|
|
|
|
|
|
(179,432)
|
Net Loss |
|
|
|
|
|
|
|
12,722
|
Stock-based compensation |
|
|
|
|
|
|
|
(12,722)
|
Non-cash Investing and Financing Activities |
|
|
|
|
|
|
|
|
Conversion of Series A preferred into Series B preferred |
|
|
|
|
|
|
|
(192,154)
|
Deemed dividend on preferred exchange |
|
|
|
|
|
|
|
192,154
|
Effect Of Discontinued Operations [Member] |
|
|
|
|
|
|
|
|
Professional Fees |
|
|
|
|
|
|
|
1,176
|
Total operating expenses |
|
|
|
|
|
|
|
(700,766)
|
Operating loss |
|
|
|
|
|
|
|
(53,287)
|
Net loss |
|
|
|
|
|
|
|
|
Deemed Dividend |
|
|
|
|
|
|
|
|
Net Income (loss) to common shareholders |
|
|
|
|
|
|
|
|
Net Loss |
|
|
|
|
|
|
|
(40,181)
|
Stock-based compensation |
|
|
|
|
|
|
|
|
Non-cash Investing and Financing Activities |
|
|
|
|
|
|
|
|
Conversion of Series A preferred into Series B preferred |
|
|
|
|
|
|
|
|
Deemed dividend on preferred exchange |
|
|
|
|
|
|
|
|
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Nature of Business and Significant Accounting Policies (Details Narrative) - USD ($)
|
|
3 Months Ended |
9 Months Ended |
Apr. 20, 2023 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Schedule of Equity Method Investments [Line Items] |
|
|
|
|
|
Cash purchase price |
|
|
|
$ 275,000
|
$ 175,000
|
Antidilutive securities |
|
96,705,198
|
72,520,865
|
96,705,198
|
72,520,865
|
Discontinued Operations, Held-for-Sale [Member] | Purchase Agreement [Member] |
|
|
|
|
|
Schedule of Equity Method Investments [Line Items] |
|
|
|
|
|
Cash purchase price |
$ 2,300,000
|
|
|
|
|
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v3.23.2
Going Concern (Details Narrative) - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
|
Working Capital |
$ 2,567,011
|
|
Accumulated deficit |
20,023,066
|
$ 20,008,771
|
Cash |
$ 325,587
|
$ 56,168
|
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- DefinitionAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.
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v3.23.2
Summary of Financial Instruments at Fair Value on Recurring Basis (Details) - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Fair Value, Inputs, Level 1 [Member] |
|
|
Platform Operator, Crypto-Asset [Line Items] |
|
|
Cash |
$ 325,587
|
$ 56,168
|
Notes payable |
|
|
Convertible notes payable, net of discounts of $84,767 |
|
|
Fair Value, Inputs, Level 2 [Member] |
|
|
Platform Operator, Crypto-Asset [Line Items] |
|
|
Cash |
|
|
Notes payable |
665,000
|
665,000
|
Convertible notes payable, net of discounts of $84,767 |
|
|
Fair Value, Inputs, Level 3 [Member] |
|
|
Platform Operator, Crypto-Asset [Line Items] |
|
|
Cash |
|
|
Notes payable |
|
|
Convertible notes payable, net of discounts of $84,767 |
$ 1,696,165
|
$ 1,683,467
|
X |
- DefinitionFair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
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- DefinitionAmount, after accumulated amortization, of debt discount.
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v3.23.2
Related Party Transactions (Details Narrative) - USD ($)
|
3 Months Ended |
9 Months Ended |
Jun. 30, 2023 |
Dec. 31, 2021 |
Jun. 30, 2023 |
Related Party Transaction [Line Items] |
|
|
|
Compensation for services |
$ 2,560
|
$ 52,500
|
|
Officer [Member] |
|
|
|
Related Party Transaction [Line Items] |
|
|
|
Common stock granted |
|
|
3,400,000
|
Compensation for services |
|
|
$ 24,820
|
Directors [Member] |
|
|
|
Related Party Transaction [Line Items] |
|
|
|
Common stock granted |
|
|
1,400,000
|
Director [Member] |
|
|
|
Related Party Transaction [Line Items] |
|
|
|
Common stock granted |
|
|
1,400,000
|
Compensation for services |
|
|
$ 9,860
|
Chief Financial Officer [Member] |
|
|
|
Related Party Transaction [Line Items] |
|
|
|
Service for incurred fees |
|
|
45,000
|
Service for incurred fees |
|
|
111,437
|
Board Of Directors [Member] |
|
|
|
Related Party Transaction [Line Items] |
|
|
|
Service for incurred fees |
|
|
47,000
|
Payment to directors |
|
|
30,000
|
Payments waived off |
|
|
138,000
|
Due to related party |
5,000
|
|
5,000
|
Officer And Directors [Member] |
|
|
|
Related Party Transaction [Line Items] |
|
|
|
Reimbursable expenses |
$ 2,813
|
|
$ 2,813
|
X |
- DefinitionAmount of liabilities classified as other, due within one year or the normal operating cycle, if longer.
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v3.23.2
Note Receivable (Details Narrative) - USD ($)
|
|
|
|
|
|
13 Months Ended |
|
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Sep. 30, 2023 |
Jun. 30, 2023 |
Jun. 30, 2023 |
Dec. 08, 2022 |
Sep. 30, 2022 |
Aug. 23, 2021 |
Jun. 13, 2019 |
Financing Receivable, Modified [Line Items] |
|
|
|
|
|
|
|
|
|
Purchase price note receivable |
|
|
|
|
|
|
$ 100,000
|
|
|
Northwest Analytical Labs, Inc. [Member] | Related Party [Member] |
|
|
|
|
|
|
|
|
|
Financing Receivable, Modified [Line Items] |
|
|
|
|
|
|
|
|
|
Loan received from related party |
|
|
|
|
|
|
|
|
$ 95,000
|
Debt instrument stated percentage |
|
|
|
|
|
|
|
|
10.00%
|
C3 Labs, Inc., [Member] | Related Party [Member] |
|
|
|
|
|
|
|
|
|
Financing Receivable, Modified [Line Items] |
|
|
|
|
|
|
|
|
|
Loan received from related party |
|
|
|
|
|
|
$ 1,047,649
|
$ 1,047,649
|
|
Debt instrument stated percentage |
|
|
|
|
|
|
8.00%
|
8.00%
|
|
Debt Instrument, Maturity Date |
|
|
|
|
|
|
Aug. 23, 2022
|
|
|
Interest receivable |
|
|
|
|
|
|
$ 64,017
|
|
|
Invictus Wealth Group [Member] | Asset Purchase Agreement [Member] |
|
|
|
|
|
|
|
|
|
Financing Receivable, Modified [Line Items] |
|
|
|
|
|
|
|
|
|
Debt instrument stated percentage |
|
|
|
|
|
10.00%
|
|
|
|
Debt Instrument, Maturity Date |
|
|
|
|
|
Dec. 31, 2023
|
|
|
|
Purchase price note receivable |
|
|
|
|
|
$ 900,000
|
|
|
|
Upfront payment |
|
|
|
|
|
275,000
|
|
|
|
Purchase price note receivable |
|
|
|
|
|
$ 625,000
|
|
|
|
Debt final payment |
|
|
|
$ 100,000
|
|
|
|
|
|
Received portion of upfront payment |
|
|
|
|
$ 275,000
|
|
|
|
|
Invictus Wealth Group [Member] | Asset Purchase Agreement [Member] | Forecast [Member] |
|
|
|
|
|
|
|
|
|
Financing Receivable, Modified [Line Items] |
|
|
|
|
|
|
|
|
|
Debt final payment |
|
$ 425,000
|
$ 100,000
|
|
|
|
|
|
|
Invictus Wealth Group [Member] | Asset Purchase Agreement [Member] | Forecast [Member] | Extended Maturity [Member] |
|
|
|
|
|
|
|
|
|
Financing Receivable, Modified [Line Items] |
|
|
|
|
|
|
|
|
|
Debt final payment |
$ 425,000
|
$ 100,000
|
$ 100,000
|
|
|
|
|
|
|
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v3.23.2
Schedule of Notes Payable (Details) - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Short-Term Debt [Line Items] |
|
|
Notes payable |
|
|
Total notes payable |
665,000
|
665,000
|
Less: current maturities |
(665,000)
|
(665,000)
|
Notes payable |
|
|
Notes Payable [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total notes payable |
665,000
|
665,000
|
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|
|
Short-Term Debt [Line Items] |
|
|
Total notes payable |
$ 95,987
|
$ 141,348
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v3.23.2
Schedule of Notes Payable (Details) (Parenthetical) - USD ($)
|
|
|
12 Months Ended |
Sep. 10, 2021 |
Dec. 26, 2019 |
Sep. 30, 2022 |
Canna Lab Note [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Principal amount |
$ 675,000
|
|
|
Debt instrument stated percentage |
12.00%
|
|
|
Debt instrument, maturity date |
Sep. 10, 2024
|
|
|
Debt instrument periodic payment |
$ 22,419.66
|
|
|
Secured Promissory Note [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Debt conversion original debt amount |
|
|
$ 115,000
|
Repayments of notes payable |
|
|
$ 125,000
|
Note Payable [Member] | Discontinued Operations [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Debt instrument stated percentage |
|
5.75%
|
|
Debt instrument, maturity date |
|
Dec. 26, 2024
|
|
Debt instrument periodic payment |
|
$ 5,622
|
|
Payments for lab equipment |
|
377,124
|
|
Proceeds from bank loan |
|
$ 291,931
|
|
Debt instrument term description |
|
5 years
|
|
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v3.23.2
Schedule of Related Party Convertible Notes Payable (Details) - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Short-Term Debt [Line Items] |
|
|
Total related party convertible notes payable |
$ 1,418,234
|
$ 1,418,234
|
Total convertible debt |
1,364,158
|
1,373,195
|
Less: current maturities |
(1,364,158)
|
(1,198,469)
|
Convertible Notes Payable [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Less: unamortized debt discounts |
(72,069)
|
|
Related Party [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Related party convertible notes payable |
|
310,272
|
Total related party convertible notes payable |
350,000
|
350,000
|
Less: unamortized debt discounts |
(17,993)
|
(39,728)
|
Total convertible debt |
332,007
|
310,272
|
Less: current maturities |
(332,007)
|
|
Related Party [Member] | Convertible Notes Payable [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total related party convertible notes payable |
$ 350,000
|
$ 350,000
|
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v3.23.2
Schedule of Related Party Convertible Notes Payable (Details) (Parenthetical) - USD ($)
|
|
|
|
|
9 Months Ended |
Aug. 08, 2022 |
Dec. 29, 2020 |
Dec. 28, 2020 |
Feb. 11, 2020 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Short-Term Debt [Line Items] |
|
|
|
|
|
|
Proceeds from convertible debt |
|
|
|
|
|
$ 402,765
|
Secured Subordinated Convertible Promissory Note [Member] | Accredited Investors [Member] |
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
Principal amount |
|
$ 50,000
|
$ 400,000
|
$ 350,000
|
|
|
Maturity date |
Feb. 11, 2024
|
|
|
Aug. 10, 2022
|
|
|
Debt instrument interest percentage |
|
|
|
9.00%
|
|
|
Conversion price |
|
$ 0.03
|
$ 0.03
|
$ 0.15
|
|
|
Proceeds from convertible debt |
|
|
$ 50,000
|
|
|
|
Debt converted principal value, shares |
|
1,666,667
|
|
|
|
|
Shares of common stock issued |
4,550,000
|
|
|
|
|
|
Debt instrument fair value |
$ 43,788
|
|
|
|
|
|
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v3.23.2
Schedule of Convertible Notes Payable (Details) - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
$ 1,418,234
|
$ 1,418,234
|
Less: unamortized debt discounts |
(54,076)
|
(45,039)
|
Total convertible debt |
1,364,158
|
1,373,195
|
Less: current maturities |
(1,364,158)
|
(1,198,469)
|
Convertible Notes Payable One [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
50,000
|
50,000
|
Convertible Notes Payable Two [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
150,000
|
150,000
|
Convertible Notes Payable Three [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
355,469
|
355,469
|
Convertible Notes Payable Four [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
350,000
|
350,000
|
Convertible Notes Payable Five [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
362,765
|
362,765
|
Convertible Notes Payable Six [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
150,000
|
150,000
|
Nonrelated Party [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Convertible notes payable |
|
$ 174,726
|
X |
- DefinitionIncluding the current and noncurrent portions, carrying amount of debt identified as being convertible into another form of financial instrument (typically the entity's common stock) as of the balance sheet date, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company.
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v3.23.2
Schedule of Convertible Notes Payable (Details) (Parenthetical) - USD ($)
|
|
|
|
|
|
|
|
|
|
|
|
9 Months Ended |
12 Months Ended |
Oct. 02, 2022 |
Aug. 08, 2022 |
Sep. 30, 2021 |
Feb. 22, 2021 |
Dec. 29, 2020 |
Dec. 28, 2020 |
Sep. 30, 2020 |
Feb. 11, 2020 |
Sep. 23, 2019 |
Nov. 08, 2018 |
Nov. 05, 2018 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Sep. 30, 2022 |
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from convertible debt |
|
|
|
|
|
|
|
|
|
|
|
|
$ 402,765
|
|
Amortization of debt discount premium |
|
|
|
|
|
|
|
|
|
|
|
$ 106,636
|
$ 58,654
|
|
Debt instrument purchase of warrant |
|
|
|
|
|
|
|
|
|
|
|
15,387,050
|
|
|
9% Secured Convertible Promissory Note [Member] | Accredited Investors [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Principal amount |
|
|
|
|
$ 10,000
|
$ 60,000
|
|
$ 50,000
|
|
|
|
|
|
|
Maturity date |
|
Feb. 11, 2024
|
|
|
|
|
|
Aug. 11, 2022
|
|
|
|
|
|
|
Debt instrument interest percentage |
|
|
|
|
|
|
|
9.00%
|
|
|
|
|
|
|
Conversion price |
|
|
|
|
$ 0.03
|
$ 0.03
|
|
$ 0.15
|
|
|
|
|
|
|
Proceeds from convertible debt |
|
|
|
|
|
$ 10,000
|
|
|
|
|
|
|
|
|
Debt converted principal value, shares |
|
|
|
|
333,334
|
|
|
|
|
|
|
|
|
|
Shares issued |
|
650,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument fair value |
|
$ 6,989
|
|
|
|
|
|
|
|
|
|
|
|
|
9% Secured Subordinated Convertible Promissory Note [Member] | Accredited Investors [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Principal amount |
|
|
|
|
|
$ 200,000
|
|
$ 150,000
|
|
|
|
|
|
|
Maturity date |
|
Feb. 11, 2024
|
|
|
|
|
|
Aug. 11, 2022
|
|
|
|
|
|
|
Debt instrument interest percentage |
|
|
|
|
|
|
|
9.00%
|
|
|
|
|
|
|
Conversion price |
|
|
|
|
$ 0.03
|
$ 0.03
|
|
$ 0.15
|
|
|
|
|
|
|
Proceeds from convertible debt |
|
|
|
|
|
$ 50,000
|
|
|
|
|
|
|
|
|
Debt converted principal value, shares |
|
|
|
|
1,666,667
|
|
|
|
|
|
|
|
|
|
Debt converted principal amount |
|
|
|
|
$ 50,000
|
|
|
|
|
|
|
|
|
|
9% Secured Subordinated Convertible Promissory Note [Member] | Accredited Investors One [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shares issued |
|
|
|
|
|
|
|
1,950,000
|
|
|
|
|
|
|
Debt instrument fair value |
|
$ 20,968
|
|
|
|
|
|
|
|
|
|
|
|
|
Senior Secured Convertible Note [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Maturity date |
Feb. 11, 2024
|
|
|
|
|
|
Aug. 10, 2022
|
|
Aug. 10, 2022
|
|
|
|
|
|
Debt instrument interest percentage |
|
|
|
|
|
|
|
|
8.00%
|
|
|
|
|
|
Conversion price |
|
|
|
$ 0.03
|
|
|
$ 0.03
|
|
$ 0.11
|
|
|
|
|
|
Proceeds from convertible debt |
|
|
|
|
|
|
|
|
$ 200,000
|
|
|
|
|
|
Debt converted principal value, shares |
|
|
|
3,000,000
|
|
|
|
|
|
|
|
|
|
|
Debt converted principal amount |
|
|
|
$ 90,000
|
|
|
|
|
|
|
|
|
|
|
Debt instrument periodic payment |
|
|
$ 355,469
|
|
|
|
|
|
|
|
|
|
|
|
Amortization of debt discount premium |
|
|
$ 98,188
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument purchase of warrant |
4,621,105
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument fair value of warrant |
$ 32,166
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Senior Secured Convertible Note One [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Maturity date |
Feb. 11, 2024
|
|
|
|
|
|
Aug. 10, 2022
|
|
|
Aug. 10, 2022
|
|
|
|
|
Debt instrument interest percentage |
|
|
|
|
|
|
|
|
|
8.00%
|
|
|
|
|
Conversion price |
|
|
|
|
|
|
$ 0.03
|
|
|
$ 0.14
|
|
|
|
|
Proceeds from convertible debt |
|
|
|
|
|
|
|
|
|
$ 350,000
|
|
|
|
|
Debt instrument purchase of warrant |
4,550,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument fair value of warrant |
$ 31,671
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Senior Secured Convertible Note Two [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Maturity date |
Feb. 11, 2024
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument interest percentage |
8.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion price |
$ 0.01
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument purchase of warrant |
4,715,945
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument fair value of warrant |
$ 30,102
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt conversion original debt amount |
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 362,765
|
Senior Secured Convertible Note Three [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Maturity date |
|
|
|
|
|
|
Aug. 10, 2022
|
|
|
|
Aug. 10, 2022
|
|
|
|
Debt instrument interest percentage |
|
|
|
|
|
|
|
|
|
|
8.00%
|
|
|
|
Conversion price |
|
|
|
|
|
|
$ 0.03
|
|
|
|
$ 0.14
|
|
|
|
Proceeds from convertible debt |
|
|
|
|
|
|
|
|
|
|
$ 150,000
|
|
|
|
X |
- DefinitionAmount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.
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v3.23.2
Schedule of Interest Expense (Details) - USD ($)
|
9 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Debt Disclosure [Abstract] |
|
|
Interest on notes payable |
$ 59,686
|
$ 65,785
|
Amortization of beneficial conversion features |
106,636
|
58,654
|
Interest on convertible notes |
111,285
|
79,796
|
Total interest expense |
$ 277,607
|
$ 204,235
|
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v3.23.2
Convertible Notes Payable (Details Narrative) - USD ($)
|
9 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Short-Term Debt [Line Items] |
|
|
Amortization of debt discounts |
$ 106,636
|
$ 58,654
|
Maximum Share Amount [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Maximum amount owned percentage of issued and outstanding common shares |
4.99%
|
|
Convertible Notes Payable [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Debt discount conversion feature of convertible debt |
$ 93,938
|
|
Amortization of debt discounts |
106,636
|
58,654
|
Unamortized discounts |
72,069
|
|
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$ 111,285
|
$ 79,796
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v3.23.2
Stockholders’ Equity (Details Narrative) - USD ($)
|
|
3 Months Ended |
9 Months Ended |
|
Mar. 02, 2023 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Dec. 31, 2022 |
Dec. 31, 2021 |
Jun. 30, 2023 |
Sep. 30, 2022 |
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Preferred stock, shares authorized |
|
10,000,000
|
|
|
|
10,000,000
|
|
Preferred stock, par value |
|
$ 0.001
|
|
|
|
$ 0.001
|
|
Stock repurchased, value |
|
|
$ 100
|
|
|
|
|
Common stock par value |
|
$ 0.001
|
|
|
|
$ 0.001
|
$ 0.001
|
Common stock authorized |
|
250,000,000
|
|
|
|
250,000,000
|
250,000,000
|
Common stock, shares issued |
|
87,096,820
|
|
|
|
87,096,820
|
75,146,820
|
Common stock, shares outstanding |
|
87,096,820
|
|
|
|
87,096,820
|
75,146,820
|
Issuance of common shares to settle stock payable |
|
|
|
|
|
|
|
Compensation for services |
|
$ 2,560
|
|
|
$ 52,500
|
|
|
Officer [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Common stock granted |
|
|
|
|
|
3,400,000
|
|
Compensation for services |
|
|
|
|
|
$ 24,820
|
|
Director [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Common stock granted |
|
|
|
|
|
1,400,000
|
|
Compensation for services |
|
|
|
|
|
$ 9,860
|
|
Series A Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Preferred stock, shares authorized |
|
6,000,000
|
|
|
|
6,000,000
|
6,000,000
|
Preferred stock, par value |
|
$ 0.001
|
|
|
|
$ 0.001
|
$ 0.001
|
Preferred stock, shares issued |
|
1,047,942
|
|
|
|
1,047,942
|
1,047,942
|
Preferred stock, shares outstanding |
|
1,047,942
|
|
|
|
1,047,942
|
1,047,942
|
Series B Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Temporary equity, shares authorized |
|
1,500,000
|
|
|
|
1,500,000
|
1,500,000
|
Temporary equity, shares issued |
|
333,600
|
|
|
|
333,600
|
333,600
|
Temporary equity, shares outstanding |
|
333,600
|
|
|
|
333,600
|
333,600
|
Series C Preferred Stock [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Preferred stock, shares authorized |
|
1,000
|
|
|
|
1,000
|
|
Preferred stock, shares designated remaining |
|
2,499,000
|
|
|
|
2,499,000
|
|
Preferred stock voting rights |
|
|
|
|
|
the Company’s
common stock on all matters presented to the holders of common stock, whether at a special or annual meeting, by written action in lieu
of a meeting or otherwise, on the basis of 200,000 votes for each share of Series C Preferred Stock.
|
|
Preferred stock voting rights |
|
$ 0.10
|
|
|
|
$ 0.10
|
|
Conversion of stock description |
|
|
|
|
|
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, or upon a change
in control whereby a stockholder gains control of 50% or more of the outstanding shares of common stock, the shares of Series C Preferred
are entitled to receive, prior to any distribution to the holders of common stock, 100% of the stated value per share of Series C
Preferred.
|
|
Stock repurchased, value |
$ 100
|
|
|
|
|
|
|
Series C Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Preferred stock, shares authorized |
|
1,000
|
|
|
|
1,000
|
1,000
|
Preferred stock, par value |
|
$ 0.001
|
|
|
|
$ 0.001
|
$ 0.001
|
Preferred stock, shares issued |
|
0
|
|
|
|
0
|
1,000
|
Preferred stock, shares outstanding |
|
0
|
|
|
|
0
|
1,000
|
Series A Preferred Stock [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Conversion of stock, shares converted |
|
|
|
|
|
1,047,942
|
|
Convertible shares |
|
5,239,710
|
|
|
|
5,239,710
|
|
Common stock, terms of conversion |
|
|
|
|
|
No holder is permitted to convert its shares
of Series A Preferred if such conversion would cause the holder to beneficially own more than 4.99% of the issued and outstanding common
stock of the Company immediately after such conversion, unless waived by such holder by providing at least sixty-five days’ notice.
|
|
Percentage of distribution on purchase price |
|
100.00%
|
|
|
|
100.00%
|
|
Series A Preferred Stock [Member] | Noteholders [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Percentage of equity beneficial ownership |
|
4.99%
|
|
|
|
4.99%
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Issuance of common shares to settle stock payable, shares |
|
|
|
|
|
7,150,000
|
|
Issuance of common shares to settle stock payable |
|
|
|
|
|
$ 71,745
|
|
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v3.23.2
Mezzanine Equity (Details Narrative)
|
9 Months Ended |
Jun. 30, 2023
$ / shares
shares
|
Preferred stock, par value |
$ 0.001
|
Conversion of stock shares issued | shares |
8,340,000
|
Series B Preferred Stock [Member] |
|
Preferred stock, par value |
$ 1.00
|
Conversion price |
$ 0.04
|
Conversion shares converted | shares |
333,600
|
Common stock, terms of conversion |
No
holder is permitted to convert its shares of Series B Preferred if such conversion would cause the holder to beneficially own more than
4.99% of the issued and outstanding common stock of the Company immediately after such conversion, unless waived by such holder by providing
at least sixty-five days’ notice.
|
Conversion of stock description |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, or upon a change
in control whereby a stockholder gains control of 50% or more of the outstanding shares of common stock, the shares of Series B Preferred
are entitled to receive, prior to any distribution to the holders of common stock, 100% of the purchase price per share of Series
B Preferred plus all accrued but unpaid dividends.
|
X |
- DefinitionDescription of common stock conversion feature. Includes, but is not limited to, conversion price; conversion right; timing of right; terms, event or change in circumstance causing contingency to be met or adjustment to conversion price or number of shares; manner of settlement upon conversion; and method of settlement.
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v3.23.2
Schedule of Activity of Outstanding Common Stock Options (Details)
|
9 Months Ended |
Jun. 30, 2023
$ / shares
shares
|
Share-Based Payment Arrangement [Abstract] |
|
Number of Shares Outstanding, Beginning balance | shares |
6,020,000
|
Weighted Average Exercise Price, Outstanding, Beginning | $ / shares |
$ 0.069
|
Number of Shares Options issued | shares |
2,100,000
|
Weighted Average Exercise Price, Options issued | $ / shares |
$ 0.006
|
Number of Shares Options forfeited | shares |
|
Weighted Average Exercise Price, Options Forfeited | $ / shares |
|
Number of Shares Outstanding, Ending balance | shares |
8,120,000
|
Weighted Average Exercise Price, Outstanding, Ending | $ / shares |
$ 0.052
|
Number of Shares Exercisable | shares |
6,020,000
|
Weighted Average Exercise Price, Exercisable | $ / shares |
$ 0.069
|
X |
- DefinitionThe number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.
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v3.23.2
Common Stock Options (Details Narrative) - USD ($)
|
|
9 Months Ended |
Jun. 21, 2016 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Volatility rate |
|
184.00%
|
|
Expected term |
|
2 years 10 months 24 days
|
|
Weighted average fair value of options granted with exercise price |
|
$ 0.006
|
|
Intrinsic value , outstanding |
|
$ 3,150
|
|
Intrinsic value , exercisable |
|
$ 0
|
|
Market price, per share |
|
$ 0.007
|
|
Share-Based Payment Arrangement, Option [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Weighted average fair value of options granted with exercise price |
|
$ 0.006
|
|
Amortization of Stock Option [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Stock-based compensation expenses |
|
$ 20,992
|
$ 66,949
|
Unamortized expenses expected to be expensed |
|
$ 4,643
|
|
2012 Stock Incentive Plan [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Volatility rate |
|
184.00%
|
|
Call option values price |
|
$ 0.00497
|
|
Exercise prices |
|
$ 0.0056
|
|
Expected term |
|
5 years 9 months
|
|
2012 Stock Incentive Plan [Member] | Common Stock [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Shares issued to certain employees |
|
2,100,000
|
|
Total fair value |
|
$ 10,446
|
|
2012 Stock Incentive Plan [Member] | Maximum [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Number of shares issued under stock plan |
11,500,000
|
|
|
X |
- DefinitionSharebased compensation arrangement by share based payment award fair value assumptions call option value price per share.
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|
9 Months Ended |
Jun. 30, 2023
$ / shares
shares
|
Common Stock Warrants |
|
Number of Shares, Balance beginning | shares |
1,500,000
|
Weighted Average Exercise Price, Balance beginning |
$ 0.10
|
Number of Shares, Warrants granted | shares |
13,887,050
|
Weighted Average Exercise Price, Warrants granted |
$ 0.007
|
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|
Weighted Average Exercise Price, Warrants expired |
|
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15,387,050
|
Weighted Average Exercise Price, Balance, ending |
$ 0.016
|
Weighted Average Exercise Price, Balance, ending |
15,387,050
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Weighted Average Exercise Price, Exercisable |
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Schedule of Discontinued Operations Income Statement Balance Sheet and Additional Disclosures (Details) - USD ($)
|
3 Months Ended |
9 Months Ended |
|
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Sep. 30, 2022 |
Current assets: |
|
|
|
|
|
Accounts receivable, net |
$ 302,300
|
|
$ 302,300
|
|
$ 335,085
|
Deposits |
18,675
|
|
18,675
|
|
25,141
|
Other current assets |
32,400
|
|
32,400
|
|
32,971
|
Total current assets |
353,375
|
|
353,375
|
|
393,197
|
Right-of-use asset |
240,602
|
|
240,602
|
|
316,961
|
Fixed assets, net |
365,986
|
|
365,986
|
|
405,823
|
Total long term assets |
606,588
|
|
606,588
|
|
722,784
|
Total Assets |
959,963
|
|
959,963
|
|
1,115,981
|
Current liabilities: |
|
|
|
|
|
Accounts payable |
241,991
|
|
241,991
|
|
334,909
|
Accrued expenses |
58,439
|
|
58,439
|
|
32,571
|
Current portion of operating lease liabilities |
110,772
|
|
110,772
|
|
100,685
|
Current maturities of notes payable |
63,598
|
|
63,598
|
|
60,920
|
Total current liabilities |
474,800
|
|
474,800
|
|
529,085
|
Operating lease liabilities |
143,245
|
|
143,245
|
|
229,825
|
Notes payable |
32,389
|
|
32,389
|
|
80,428
|
Total long term liabilities |
175,634
|
|
175,634
|
|
310,253
|
Total Liabilities |
650,434
|
|
650,434
|
|
$ 839,338
|
Revenues |
785,224
|
$ 682,665
|
2,272,689
|
$ 1,986,985
|
|
Cost of sales |
382,655
|
414,299
|
1,265,098
|
1,232,932
|
|
Gross profit |
402,569
|
268,366
|
1,007,591
|
754,053
|
|
Operating expenses: |
|
|
|
|
|
General and administrative |
226,466
|
309,766
|
731,457
|
701,942
|
|
Professional fees |
50,843
|
6,907
|
94,302
|
(1,176)
|
|
Total operating expenses |
277,309
|
316,673
|
825,759
|
700,766
|
|
Operating income(loss) |
125,260
|
(48,307)
|
181,832
|
53,287
|
|
Other income (expense): |
|
|
|
|
|
Other income |
322,798
|
|
322,798
|
|
|
Interest expense |
(1,527)
|
(4,670)
|
(5,233)
|
(13,106)
|
|
Total other income (expense) |
321,271
|
(4,670)
|
317,565
|
(13,106)
|
|
Net income (loss) |
$ 446,531
|
$ (52,977)
|
$ 499,397
|
$ 40,181
|
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v3.23.2
Discontinued Operations (Details Narrative) - USD ($)
|
|
9 Months Ended |
|
Apr. 20, 2023 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Apr. 20, 2022 |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
|
|
Cash purchase price |
|
$ 275,000
|
$ 175,000
|
|
Working capital |
|
$ (2,567,011)
|
|
|
Deposits |
|
|
|
$ 230,000
|
Purchase Agreement [Member] |
|
|
|
|
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
|
|
Working capital |
$ 150,000
|
|
|
|
Discontinued Operations, Held-for-Sale [Member] | Purchase Agreement [Member] |
|
|
|
|
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
|
|
Cash purchase price |
$ 2,300,000
|
|
|
|
X |
- DefinitionThe aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others.
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