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Corrections to Previously Issued Consolidated Financial Statements (Tables)

6 Months Ended

12 Months Ended

Mar. 31, 2017

Sep. 30, 2016

Corrections to Previously Issued Consolidated Financial Statements [Abstract]

Schedule of corrections and consolidated financial statements

		As of and for the Period Ended  March 31, 2016
		Previously  Reported				Adjustments				Restated
Consolidated Statements of Balance Sheets
Due to related party			-				10,000,000				10,000,000
Accumulated deficit			(425,749	)			(10,000,000	)			(10,425,749	)
Consolidated Statements of Operations and Comprehensive Loss
For the three months ended March 31, 2016
Research and development expenses			-				6,500,000				6,500,000
Net Loss			(108,712	)			(6,500,000	)			(6,608,712	)
Basic and diluted loss per share			(0.00	)			(0.03	)			(0.03	)
For the six months ended March 31, 2016
Research and development expenses			-				10,000,000				10,000,000
Net Loss			(110,147	)			(10,000,000	)			(10,110,147	)
Basic and diluted loss per share			(0.00	)			(0.05	)			(0.05	)

Schedule of adjustments on previously reported consolidated financial statements

		Previously  Reported on Form 10K				Adjustments No.1				Adjustments No.2				Restated
Consolidated Balance Sheet
As of September 30, 2016
Due to related party			-				6,500,000				-				6,500,000
Total Liabilities			56,470				6,500,000				-				6,556,470
Additional paid-in capital			4,733,401				-				60				4,733,461
Accumulated deficit			(4,823,401	)			(6,500,000	)			-				(11,323,401	)
Total equity (deficit)			120,882				(6,500,000	)			-				(6,379,118	)
Consolidated Statements of Operations and Comprehensive Loss
For the year ended September 30, 2016
Selling, general and administrative expenses			4,497,263				(3,500,060	)			60				997,263
Research and development expenses			-				10,000,000				-				10,000,000
Net loss from operations			(4,497,295	)			(6,499,940	)			(60	)			(10,997,295	)
Loss from continuing operations before income taxes			(4,506,963	)			(6,499,940	)			(60	)			(11,006,963	)
Net Loss			(4,507,799	)			(6,499,940	)			(60	)			(11,007,799	)
Basic and diluted loss per share			(0.00	)			(0.06	)			(0.00	)			(0.06	)
Consolidated Statements of Cash Flow
For the year ended September 30, 2016
Net loss from continuing operations			(4,507,799	)			(6,499,940	)			(60	)			(11,007,799	)
Issuance of common stock for compensation			1,295,324				(60	)			60				1,295,324
(Decrease) increase in due to related party			(22,517	)			6,500,000								6,477,483
Consolidated Statements of Cash Flow
For the year ended September 30, 2015
Net cash used in operating activities			(517)				-				(198	)			(715	)

		Previously  Reported on Form 10K				Adjustments No.1				Adjustments No.2				Restated
Consolidated Balance Sheet
As of September 30, 2016
Due to related party			-				6,500,000				-				6,500,000
Total Liabilities			56,470				6,500,000				-				6,556,470
Additional paid-in capital			4,733,401				-				60				4,733,461
Accumulated deficit			(4,823,401	)			(6,500,000	)			-				(11,323,401	)
Total equity (deficit)			120,882				(6,500,000	)			-				(6,379,118	)
Consolidated Statements of Operations and Comprehensive Loss
For the year ended September 30, 2016
Selling, general and administrative expenses			4,497,263				(3,500,060	)			60				997,263
Research and development expenses			-				10,000,000				-				10,000,000
Net loss from operations			(4,497,295	)			(6,499,940	)			(60	)			(10,997,295	)
Loss from continuing operations before income taxes			(4,506,963	)			(6,499,940	)			(60	)			(11,006,963	)
Net Loss			(4,507,799	)			(6,499,940	)			(60	)			(11,007,799	)
Basic and diluted loss per share			(0.00	)			(0.06	)			(0.00	)			(0.06	)
Consolidated Statements of Cash Flow For the year ended September 30, 2016
Net loss from continuing operations			(4,507,799	)			(6,499,940	)			(60	)			(11,007,799	)
Issuance of common stock for compensation			1,295,324				(60	)			60				1,295,324
(Decrease) increase in due to related party			(22,517	)			6,500,000								6,477,483
Consolidated Statements of Cash Flow
For the year ended September 30, 2015
Net cash used in operating activities			(517	)			-				(198	)			(715	)

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Tabular 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22663-107794

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22644-107794

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22658-107794

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- Definition

Tabular disclosure of the nature and amount of prior period errors that had previously been considered immaterial and which are being corrected in the current fiscal year. This disclosure would also generally include when and how each error being corrected arose and assert that the errors were immaterial to the prior amounts reported.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 1.N)
-URI http://asc.fasb.org/extlink&oid=26874127&loc=d3e30840-122693

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