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CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
3 Months Ended
Dec. 31, 2016
Dec. 31, 2015
Operating activities:    
Net loss $ (346,374) $ (309,599)
Adjustments to reconcile net loss to net cash used by operating activities:    
Depreciation and Amortization 18,646 10,488
Option expense 1,900 0
Interest expense 1,848 0
Inventory impairment 4,112 0
Equity in loss of unconsolidated affiliate 15,171 0
Change in operating assets and liabilities:    
Accounts receivable (increase/decrease) (82,692) 3,860
Inventories (increase/decrease) 24,866 20,652
Prepaid expenses and deposits (increase/decrease) 67,910 (176)
Accounts payable (increase/decrease) (77,156) 12,098
Other current liabilities (increase/decrease) 19,643 (220)
Net cash used by operating activities (352,126) (262,897)
Investing activities:    
Purchase of equipment and software (135,731) (2,529)
Acquisition of investment in unconsolidated affiliate (50,000) 0
Net cash acquired from business acquisition 201,676 0
Net cash used by investing activities 15,945 (2,529)
Financing activities:    
Proceeds from issuance of Loan - short term - Related party 18,384 0
Repayment of loans - short term - Related party (34,670) 0
Repayment of loans - short term (6,438) 0
Proceeds from issuance of common stock 535,000 205,000
Net cash provided by financing activities 512,276 205,000
Net change in cash 176,095 (60,426)
Effect of foreign exchange on cash and cash equivalents (53,966) 0
Cash, beginning of period 40,613 107,678
Cash, end of period 162,742 47,252
Supplemental disclosure of cash flow information:    
Cash paid for interest 584 0
Cash paid for taxes 0 800
Noncash investing and financing activities:    
Acquisition of interest through issuance of common shares [1] 258,465 0
Software purchased with installment agreement $ 14,807 $ 0
[1] NuZee JAPAN Co., Ltd.