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Corrections to Previously Issued Consolidated Financial Statements (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 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 June 30, 2016 |
ITEMS |  | Previously Reported |  |  | Adjustments |  |  | Restated |
Consolidated Statements of Balance Sheets |  |  |  |  |  |  |  |  |
Prepayment |  |  | 3,500,000 |  |  |  | (3,500,000 | ) |  |  | - |
Due to related party |  |  | - |  |  |  | 6,500,000 |  |  |  | 6,500,000 |
Accumulated deficit |  |  | (669,207 | ) |  |  | (10,000,000 | ) |  |  | (10,669,207 | )
Consolidated Statements of Operations and Comprehensive Loss |  |  |  |  |  |  |  |  |  |  |  |
For the nine months ended June 30, 2016 |  |  |  |  |  |  |  |  |  |  |  |
Research and development expenses |  |  | - |  |  |  | 10,000,000 |  |  |  | 10,000,000 |
Net Loss |  |  | (352,796 | ) |  |  | (10,000,000 | ) |  |  | (10,352,796 | )
Basic and diluted loss per share |  |  | (0.00 | ) |  |  | (0.05 | ) |  |  | (0.05 | )
Consolidated Statements of Cash Flow |  |  |  |  |  |  |  |  |  |  |  |
Net loss from operating activities |  |  | (353,605 | ) |  |  | (10,000,000 | ) |  |  | (10,353,605 | )
Issuance of common stock for compensation |  |  | - |  |  |  | 897,521 |  |  |  | 897,521 |
(Increase) decreases in prepayment |  |  | (3,496,185 | ) |  |  | 3,500,000 |  |  |  | 3,815 |
(Increase) decrease in due from related party |  |  | 350,000 |  |  |  | (350,000 | ) |  |  | - |
Increase (decrease) in due to related party |  |  | (22,517 | ) |  |  | 6,500,000 |  |  |  | 6,477,483 |
Increase (decrease) in due to shareholder |  |  | (46,586 | ) |  |  | 46,586 |  |  |  | - |
Net cash used in operating activities |  |  | (3,857,447 | ) |  |  | 594,107 |  |  |  | (3,263,340 | )
(Increase) decrease in due to shareholder |  |  | - |  |  |  | (46,586 | ) |  |  | (46,586 | )
Proceeds from subscription receivable |  |  | - |  |  |  | 350,000 |  |  |  | 350,000 |
Proceeds from issuance of common stock |  |  | 897,521 |  |  |  | (897,521 | ) |  |  | - |
Net cash used in financing activities |  |  | 2,947,521 |  |  |  | (594,107 | ) |  |  | (2,353,414 | )
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 | )
ITEMS |  | 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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- Definition 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 + Details
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