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13. SEGMENT INFORMATION (Tables)

12 Months Ended

Sep. 30, 2018

Segment Information Tables Abstract

Segment information

Year ended September 30, 2018
		Three Months Ended September 30, 2016
		Professional Product Division				Licensing Division				Entertainment Division				Total
Net Sales		$	95,776			$	5,213,360			$	1,118,960			$	6,428,096
Net Sales related party		$	332,955			$	-			$	1,659,091			$	1,992,046
Total Net Sales		$	428,731			$	5,213,360			$	2,778,051			$	8,420,142
Income (loss) from Operations before Overhead		$	(1,144,557	)		$	3,109,601			$	233,939			$	2,198,983
Allocated Corporate Overhead (a)			108,767				1,322,604				704,778				2,136,149
Net Income (loss)		$	(1,253,324	)		$	1,786,997			$	(470,839	)		$	62,834
Assets		$	2,840,222			$	7,865,509			$	4,491,881			$	15,017,612

Year ended September 30, 2017
		Three Months Ended September 30, 2016
		Professional Product Division				Licensing Division				Entertainment Division				Total
Net Sales		$	872,354			$	1,194,582			$	676,779			$	2,743,715
Net Sales related party		$	97,850			$	600,000			$	1,033,388			$	1,731,238
Total Net Sales		$	970,204			$	1,794,582			$	1,710,167			$	4,474,953
Income (loss) from Operations before Overhead		$	(1,705,081	)		$	637,888			$	697,066			$	(370,127	)
Allocated Corporate Overhead (a)			354,362				338,808				322,871				1,016,041
Net Income (loss)		$	(2,059,443	)		$	299,080			$	374,195			$	(1,386,168	)
Assets		$	3,068,606			$	2,603,075			$	1,397,758			$	7,069,439

(a)             The Company began allocating corporate overhead to the business segments in April 2017. We have allocated overhead on a proforma basis for the years ended September 30, 2018 and 2017 above for comparison purposes.

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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