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14. SEGMENT INFORMATION (Tables)

9 Months Ended

Jun. 30, 2018

Segment Information Tables

Segment information

Three months ended June 30, 2018:      

		Professional Product Division				Licensing Division				Entertainment Division				Total
Net Sales		$	27,205			$	1,629,835			$	191,390			$	1,848,430
Net Sales related party		$	-			$	-			$	1,350,000			$	1,350,000
Total Net Sales		$	27,205			$	1,629,835			$	1,541,390			$	3,198,430
Income (loss) from Operations before Overhead		$	(123,394	)		$	1,001,079			$	346,540			$	1,224,225
Allocated Corporate Overhead (a)			5,605				335,795				317,572				658,972
Net Income (Loss)		$	(128,999	)		$	665,284			$	28,968			$	565,253

Three months ended June 30, 2017:      

		Professional Product Division				Licensing Division				Entertainment Division				Total
Net Sales		$	291,342			$	470,667			$	511,000			$	1,273,009
Net Sales related party		$	-			$	400,000			$	114,000			$	514,000
Total Net Sales		$	291,342			$	870,667			$	625,000			$	1,787,009
Income (loss) from Operations before Overhead		$	(399,304	)		$	41,573			$	248,497			$	(109,234	)
Allocated Corporate Overhead (a)			6,507				15,233				10,935				32,675
Net Income (Loss)		$	(405,811	)		$	26,340			$	237,562			$	(141,909	)

Nine months ended June 30, 2018:      

		Professional Product Division				Licensing Division				Entertainment Division				Total
Net Sales		$	85,945			$	4,248,711			$	1,082,439			$	5,417,095
Net Sales related party		$	-			$	200,000			$	1,350,000			$	1,550,000
Total Net Sales		$	85,945			$	4,448,711			$	2,432,439			$	6,967,095
Income (loss) from Operations before Overhead		$	(751,293	)		$	2,866,972			$	380,143			$	2,495,822
Allocated Corporate Overhead (a)			19,151				991,277				542,004				1,552,432
Net Income (Loss)		$	(770,444	)		$	1,875,695			$	(161,861	)		$	943,390
Assets		$	3,669,414			$	7,737,134			$	5,063,736			$	16,470,284
Nine months ended June 30, 2017:
		Professional Product Division				Licensing Division				Entertainment Division				Total
Net Sales		$	865,890			$	1,135,667			$	611,280			$	2,612,837
Net Sales related party		$	-			$	600,000			$	182,550			$	782,550
Total Net Sales		$	865,890			$	1,735,667			$	793,830			$	3,395,387
Income (loss) from Operations before Overhead		$	(1,272,383	)		$	754,962			$	181,153			$	(336,268	)
Allocated Corporate Overhead (a)			201,807				404,520				185,013				791,340
Net Income (Loss)		$	(1,474,190	)		$	350,442			$	(3,860	)		$	1,127,608	)
Assets		$	1,974,553			$	1,995,279			$	1,138,129			$	5,107,961

(a)             The Company began allocating corporate overhead to the business segments in April 2017. We have allocated overhead on a proforma basis for the three and nine months ended June 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.

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