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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
Quarterly Period Ended December 31, 2023
or
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from __________ to __________
Commission
File Number 000-54239
Digipath,
Inc.
(Exact
name of registrant issuer as specified in its charter)
Nevada |
|
27-3601979 |
(State
or other jurisdiction of
incorporation
or organization) |
|
(I.R.S.
Employer
Identification
No.) |
6450
Cameron St Suite 113 Las Vegas, NV |
|
89118 |
(Address
of principal executive offices) |
|
(zip
code) |
(702)
527-2060
(Registrant’s
telephone number, including area code)
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
|
|
N/A |
|
N/A |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files).
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller
reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large
accelerated filer |
☐ |
Accelerated
filer |
☐ |
Non-accelerated
filer |
☒ |
Smaller
reporting company |
☒ |
|
|
Emerging
growth company |
☒ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
Indicate
by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
Indicate
the number of shares outstanding of each of the issuer’s classes of common stock as of the latest practicable date.
The
number of shares of registrant’s common stock outstanding as of February 14, 2024 was 87,096,820.
TABLE
OF CONTENTS
PART
I – FINANCIAL INFORMATION
ITEM
1. FINANCIAL STATEMENTS.
DIGIPATH,
INC. AND SUBSIDIARIES
CONSOLIDATED
BALANCE SHEETS
| |
December 31, 2023 | | |
September 30, 2023 | |
| |
(Unaudited) | | |
| |
Assets | |
| | | |
| | |
| |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash | |
$ | 308,252 | | |
$ | 271,006 | |
Note receivable, net of allowance of $625,000 | |
| - | | |
| - | |
Other current assets | |
| 8,090 | | |
| 8,570 | |
Assets held for sale - current | |
| 556,023 | | |
| 486,222 | |
Total current assets | |
| 872,365 | | |
| 765,798 | |
| |
| | | |
| | |
Assets held for sale – long term | |
| 648,498 | | |
| 643,666 | |
Total non-current assets | |
| 648,498 | | |
| 643,666 | |
| |
| | | |
| | |
Total Assets | |
$ | 1,520,863 | | |
$ | 1,409,464 | |
| |
| | | |
| | |
Liabilities and Stockholders’ Deficit | |
| | | |
| | |
| |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 92,220 | | |
$ | 122,094 | |
Accrued expenses | |
| 320,235 | | |
| 328,491 | |
Accrued expenses – related party | |
| 17,760 | | |
| 12,390 | |
Current maturities of notes payable | |
| 595,965 | | |
| 565,000 | |
Current maturities of convertible notes payable, net of discounts | |
| 1,407,945 | | |
| 1,385,932 | |
Current maturities of convertible notes payable related parties, net of discounts | |
| 346,577 | | |
| 339,252 | |
Liabilities held for sale - current | |
| 308,532 | | |
| 368,655 | |
Total current liabilities | |
| 3,089,234 | | |
| 3,121,814 | |
| |
| | | |
| | |
Non-current liabilities: | |
| | | |
| | |
Liabilities held for sale – long term | |
| 150,336 | | |
| 159,156 | |
Total non-current liabilities | |
| 150,336 | | |
| 159,156 | |
| |
| | | |
| | |
Total Liabilities | |
| 3,239,570 | | |
| 3,280,970 | |
| |
| | | |
| | |
Series B convertible preferred stock, $0.001 par value, 1,500,000 shares authorized; 333,600 shares issued and outstanding as of December 31, 2023 and September 30, 2023 | |
| 333,600 | | |
| 333,600 | |
| |
| | | |
| | |
Commitments and Contingencies | |
| - | | |
| - | |
| |
| | | |
| | |
Stockholders’ Deficit: | |
| | | |
| | |
Series A convertible preferred stock, $0.001 par value, 6,000,000 shares authorized; 1,047,942 shares issued and outstanding as of December 31, 2023 and September 30, 2023 | |
| 1,048 | | |
| 1,048 | |
Series C convertible preferred stock, $0.001 par value, 1,000 shares authorized; 0 shares issued and outstanding as of December 31, 2023 and September 30, 2023, respectively | |
| - | | |
| - | |
Preferred stock value | |
| - | | |
| - | |
Common stock, $0.001 par value, 250,000,000 shares authorized; 87,096,820 shares issued and outstanding at December 31, 2023 and September 30, 2023, respectively | |
| 87,097 | | |
| 87,097 | |
Additional paid-in capital | |
| 17,469,899 | | |
| 17,468,746 | |
Accumulated deficit | |
| (19,610,351 | ) | |
| (19,761,997 | ) |
| |
| | | |
| | |
Total Stockholders’ Deficit | |
| (2,052,307 | ) | |
| (2,205,106 | ) |
| |
| | | |
| | |
Total Liabilities and Stockholders’ Deficit | |
$ | 1,520,863 | | |
$ | 1,409,464 | |
See
accompanying notes to unaudited consolidated financial statements.
DIGIPATH,
INC. AND SUBSIDIARIES
CONSOLIDATED
STATEMENTS OF OPERATIONS
(Unaudited)
| |
2023 | | |
2022 | |
| |
For the Three Months Ended | |
| |
December 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Revenues | |
$ | - | | |
$ | - | |
Cost of sales | |
| - | | |
| - | |
Gross profit | |
| - | | |
| - | |
| |
| | | |
| | |
Operating expenses: | |
| | | |
| | |
General and administrative | |
| 14,743 | | |
| 39,524 | |
Professional fees | |
| 55,821 | | |
| 67,812 | |
Total operating expenses | |
| 70,564 | | |
| 107,336 | |
| |
| | | |
| | |
Operating loss | |
| (70,564 | ) | |
| (107,336 | ) |
| |
| | | |
| | |
Other income (expense): | |
| | | |
| | |
Other Expense | |
| - | | |
| (55,000 | ) |
Other income | |
| 13,896 | | |
| - | |
Interest expense | |
| (84,313 | ) | |
| (97,152 | ) |
Total other expense | |
| (70,417 | ) | |
| (152,152 | ) |
| |
| | | |
| | |
Net loss from continuing operations | |
| (140,981 | ) | |
| (259,488 | ) |
Net income from discontinued operations | |
| 292,627 | | |
| 19,158 | |
Net income (loss) | |
$ | 151,646 | | |
$ | (240,330 | ) |
| |
| | | |
| | |
Weighted average number of common shares outstanding – basic | |
| 87,096,820 | | |
| 82,219,103 | |
Weighted average number of common shares outstanding – fully diluted | |
| 87,096,820 | | |
| 82,219,103 | |
| |
| | | |
| | |
Net loss per share from continuing operations – basic | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
Net income per share from discontinued operations – basic | |
$ | 0.00 | | |
$ | 0.00 | |
Net income (loss) per share – basic | |
$ | 0.00 | | |
$ | (0.00 | ) |
| |
| | | |
| | |
Net loss per share from continuing operations – diluted | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
Net income per share from discontinued operations – diluted | |
$ | 0.00 | | |
$ | 0.00 | |
Net income (loss) per share – diluted | |
$ | 0.00 | | |
$ | (0.00 | ) |
See
accompanying notes to unaudited consolidated financial statements.
DIGIPATH,
INC. AND SUBSIDIARIES
CONSOLIDATED
STATEMENTS OF STOCKHOLDERS’ DEFICIT
(Unaudited)
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| |
Series B Convertible
Preferred Stock | | |
Series A Convertible
Preferred Stock | | |
Series C Preferred
Stock | | |
Common Stock | | |
Stock | | |
Additional Paid-in | | |
Accumulated | | |
Total Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Payable | | |
Capital | | |
Deficit | | |
Deficit | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance, September 30, 2023 | |
| 333,600 | | |
$ | 333,600 | | |
| 1,047,942 | | |
$ | 1,048 | | |
| - | | |
$ | - | | |
| 87,096,820 | | |
$ | 87,097 | | |
$ | - | | |
$ | 17,468,746 | | |
$ | (19,761,997 | ) | |
$ | (2,205,106 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based compensation | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 1,153 | | |
| - | | |
| 1,153 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 151,646 | | |
| 151,646 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, December 31, 2023 | |
| 333,600 | | |
$ | 333,600 | | |
| 1,047,942 | | |
$ | 1,048 | | |
| - | | |
$ | - | | |
| 87,096,820 | | |
$ | 87,097 | | |
| - | | |
$ | 17,469,899 | | |
$ | (19,610,351 | ) | |
$ | (2,052,307 | ) |
| |
Series B Convertible
Preferred Stock | | |
Series A Convertible
Preferred Stock | | |
Series C Preferred
Stock | | |
Common Stock | | |
Stock | | |
Additional Paid-in | | |
Accumulated | | |
Total Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Payable | | |
Capital | | |
Deficit | | |
Deficit | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance, September 30, 2022 | |
| 333,600 | | |
$ | 333,600 | | |
| 1,047,942 | | |
$ | 1,048 | | |
| 1,000 | | |
$ | 1 | | |
| 75,146,820 | | |
$ | 75,147 | | |
$ | 71,745 | | |
$ | 17,117,958 | | |
$ | (20,008,771 | ) | |
$ | (2,742,872 | ) |
Balance | |
| 333,600 | | |
$ | 333,600 | | |
| 1,047,942 | | |
$ | 1,048 | | |
| 1,000 | | |
$ | 1 | | |
| 75,146,820 | | |
$ | 75,147 | | |
$ | 71,745 | | |
$ | 17,117,958 | | |
$ | (20,008,771 | ) | |
$ | (2,742,872 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common shares to settle stock payable | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 7,150,000 | | |
| 7,150 | | |
| (71,745 | ) | |
| 64,595 | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Warrants issued as debt financing costs | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 93,938 | | |
| - | | |
| 93,938 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based compensation | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 8,306 | | |
| - | | |
| 8,306 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (240,330 | ) | |
| (240,330 | ) |
Net income (loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (240,330 | ) | |
| (240,330 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, December 31, 2022 | |
| 333,600 | | |
$ | 333,600 | | |
| 1,047,942 | | |
$ | 1,048 | | |
| 1,000 | | |
$ | 1 | | |
| 82,296,820 | | |
$ | 82,297 | | |
| - | | |
$ | 17,284,797 | | |
$ | (20,249,101 | ) | |
$ | (2,880,958 | ) |
Balance | |
| 333,600 | | |
$ | 333,600 | | |
| 1,047,942 | | |
$ | 1,048 | | |
| 1,000 | | |
$ | 1 | | |
| 82,296,820 | | |
$ | 82,297 | | |
| - | | |
$ | 17,284,797 | | |
$ | (20,249,101 | ) | |
$ | (2,880,958 | ) |
See
accompanying notes to unaudited consolidated financial statements.
DIGIPATH,
INC. AND SUBSIDIARIES
CONSOLIDATED
STATEMENTS OF CASH FLOWS
(Unaudited)
| |
2023 | | |
2022 Revised | |
| |
For the Three Months Ended | |
| |
December 31, | |
| |
2023 | | |
2022 | |
Cash flows from operating activities | |
| | | |
| | |
Net loss from continuing operations | |
$ | (140,981 | ) | |
$ | (259,488 | ) |
Adjustments to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
Stock-based compensation | |
| 1,153 | | |
| 8,306 | |
Amortization of debt discounts | |
| 29,338 | | |
| 48,916 | |
Impairment of fixed assets | |
| - | | |
| 55,000 | |
Decrease (increase) in assets: | |
| | | |
| | |
Other current assets | |
| 480 | | |
| 4,904 | |
Increase (decrease) in liabilities: | |
| | | |
| | |
Accounts payable | |
| (24,082 | ) | |
| 33,087 | |
Accrued expenses | |
| 17,286 | | |
| (34,508 | ) |
Accrued expenses – related parties | |
| 5,000 | | |
| 12,000 | |
Net cash used in operating activities from continuing operations | |
| (111,806 | ) | |
| (131,784 | ) |
Net cash provided by operating activities from discontinued operations | |
| 176,503 | | |
| 149,017 | |
Net cash provided by operating activities | |
| 64,697 | | |
| 17,233 | |
| |
| | | |
| | |
Cash flows from investing activities | |
| | | |
| | |
Proceeds from sale of collateralized assets | |
| - | | |
| 100,000 | |
Net cash provided by (used in) investing activities from continuing operations | |
| - | | |
| 100,000 | |
Net cash used in investing activities from discontinued operations | |
| (11,667 | ) | |
| (2,666 | ) |
Net cash provided by (used in) investing activities | |
| (11,667 | ) | |
| 97,334 | |
| |
| | | |
| | |
Cash flows from financing activities | |
| | | |
| | |
Net cash used in financing activities from continuing operations | |
| - | | |
| - | |
Net cash used in financing activities from discontinued operations | |
| (15,784 | ) | |
| (14,904 | ) |
Net cash used in financing activities | |
| (15,784 | ) | |
| (14,904 | ) |
| |
| | | |
| | |
Net increase (decrease) in cash | |
| 37,246 | | |
| 99,664 | |
Cash – beginning | |
| 271,006 | | |
| 56,168 | |
Cash – ending | |
$ | 308,252 | | |
$ | 155,832 | |
| |
| | | |
| | |
Supplemental disclosures: | |
| | | |
| | |
Interest paid | |
$ | 40,018 | | |
$ | 26,166 | |
Income taxes paid | |
$ | - | | |
$ | - | |
| |
| | | |
| | |
Non-cash investing and financing activities: | |
| | | |
| | |
Common stock issued for settlement of stock payable | |
$ | - | | |
$ | 71,745 | |
Warrants issued for debt financing | |
$ | - | | |
$ | 93,938 | |
Receipt of assets on deposit | |
$ | - | | |
$ | 6,076 | |
Accounts payable and accrued interest added to note principal balance | |
$ | 30,965 | | |
$ | - | |
See
accompanying notes to unaudited consolidated financial statements.
DIGIPATH,
INC. AND SUBSIDIARIES
Notes
to Consolidated Financial Statements
(Unaudited)
Note
1 – Nature of Business and Significant Accounting Policies
Nature
of Business
Digipath,
Inc. was incorporated in Nevada on October 5, 2010. Digipath, Inc. and its subsidiaries (“Digipath,” the “Company,”
“we,” “our” or “us”) is a service-oriented independent testing laboratory, data analytics and media
firm focused on the developing cannabis and hemp markets, and supports the cannabis industry’s best practices for reliable testing,
cannabis education and training. Our mission is to provide pharmaceutical-grade analysis and testing to the cannabis industry, under
ISO-17025:2017 guidelines, to ensure consumers and patients know exactly what is in the cannabis they ingest and to help maximize the
quality of our clients’ products through research, development, and standardization. Digipath has been operating a cannabis-testing
lab in Nevada since 2015.
Basis
of Presentation
The
accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the
United States of America (“GAAP”). Intercompany accounts and transactions have been eliminated.
The
unaudited condensed consolidated financial statements of the Company and the accompanying notes included in this Quarterly Report on
Form 10-Q are unaudited. In the opinion of management, all adjustments necessary for a fair presentation of the Condensed Consolidated
Financial Statements have been included. Such adjustments are of a normal, recurring nature. The Condensed Consolidated Financial Statements,
and the accompanying notes, are prepared in accordance with GAAP and do not contain certain information included in the Company’s
Annual Report on Form 10-K for the fiscal year ended September 30, 2023. The interim Condensed Consolidated Financial Statements should
be read in conjunction with that Annual Report on Form 10-K. Results for the interim periods presented are not necessarily indicative
of the results that might be expected for the entire fiscal year.
Principles
of Consolidation
The
accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control
and ownership at December 31, 2023:
Schedule of Entities Under Common Control and Ownership
|
| Jurisdiction of | |
|
Name of Entity |
| Incorporation | |
Relationship |
Digipath, Inc.(1) |
| Nevada | |
Parent |
Digipath Labs, Inc. |
| Nevada | |
Subsidiary |
Digipath Labs CA, Inc (2) |
| California | |
Subsidiary |
Digipath Labs S.A.S.(3) |
| Colombia | |
Subsidiary |
VSSL Enterprises, Ltd.(4) |
| Canada | |
Subsidiary |
The
consolidated financial statements herein contain the operations of the wholly-owned subsidiaries listed above. All significant inter-company
transactions have been eliminated in the preparation of these financial statements. The parent company and subsidiaries will be collectively
referred to herein as the “Company”, “Digipath” or “DIGP”. The Company’s headquarters are located
in Las Vegas, Nevada and substantially all of its customers are within the United States.
These
statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for
fair presentation of the information contained therein.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes
revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following
steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction
price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance
obligation is satisfied.
Our
revenue is primarily generated through our subsidiary, Digipath Labs, Inc. (“Digipath Labs”), which recognizes revenue from
the analytical testing of cannabis products for licensed producers and cultivators within the state of Nevada on a determinable fixed
fee per test, or panel of tests, basis. Revenue from the performance of those services is
recognized upon completion of the tests, at which time test results are delivered to the customer, provided collectability of the fee
is reasonably assured. We typically require payment within thirty days of the delivery of results.
For
the three months ended December 31, 2023 and 2022, all revenues are classified as part of Net income from discontinued operations
in the accompanying consolidated statement of operations
Discontinued
Operations
On
April 20, 2023, the Company and Digipath Labs entered into an Asset Purchase Agreement (the “Purchase Agreement”) with DPL
NV, LLC (“Buyer”), pursuant to which Digipath Labs has agreed to sell substantially all of its assets to Buyer for a cash
purchase price of $2,300,000 (the “Purchase Price”). The business of an entity that is in the process of disposing its assets
by sale, or that intends to cease operations, is reported as discontinued operations if the transaction represents a strategic shift
that will have a major effect on an entity’s operations and financial results. As such, the Company’s lab testing business
is now reported as discontinued operations.
Assets
and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations
in the Consolidated Balance Sheets as of December 31, 2023 and September 30, 2023. The results of discontinued operations are aggregated
and presented separately in the Consolidated Statements of Operations as net income from discontinued operations for the periods ended
December 31, 2023 and 2022. The cash flows of the discontinued operations are reflected as cash flows of discontinued operations within
the Company’s Consolidated Statements of Cash Flows for the periods ended December 31, 2023 and 2022.
Amounts
presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical
basis of assets, liabilities, results of operations, and cash flows of Digipath Labs. The discontinued operations exclude general corporate
allocations.
Basic
and Diluted Loss Per Share
The
basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted
net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average
number of common shares outstanding plus potential dilutive securities. For the three months ended December 31, 2023 and 2022, potential
dilutive securities of 83,125,488 shares issuable upon conversion of convertible notes payable, 8,120,000 and 6,020,000, respectively,
shares issuable upon exercise of options, 15,387,050 shares issuable upon exercise of warrants, and 13,579,710 shares issuable upon conversion
of our Preferred A and Preferred B shares, respectively, had an anti-dilutive
effect and were not included in the calculation of diluted net loss per common share.
Reclassifications
Certain
reclassifications have been made to the prior period financial statements to conform to the current period presentation. These reclassifications
had no effect on our previously reported results of operations or accumulated deficit.
Recently
Issued Accounting Pronouncements
There
are no recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a material effect on its
financial position, results of operations, or cash flows.
Note
2 – Going Concern
As
shown in the accompanying consolidated financial statements, as of December 31,
2023, the Company had negative working capital of $2,216,869, and accumulated recurring losses of $19,610,351, and $308,252 of cash on
hand, which may not be sufficient to sustain operations. These factors raise substantial doubt about the Company’s ability to continue
as a going concern.
The
consolidated financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company’s
ability to continue as a going concern. These financial statements also do not include any adjustments relating to the recoverability
and classification of recorded asset amounts or amounts and classifications of liabilities that might be necessary should the Company
be unable to continue as a going concern.
Note
3 – Fair Value of Financial Instruments
Under
FASB ASC 820-10-5, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date (an exit price). The standard outlines a valuation framework and creates
a fair value hierarchy in order to increase the consistency and comparability of fair value measurements and the related disclosures.
Under GAAP, certain assets and liabilities must be measured at fair value, and FASB ASC 820-10-50 details the disclosures that are required
for items measured at fair value.
The
Company has certain financial instruments that must be measured under the new fair value standard. The following schedule summarizes
the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of December 31, 2023 and September
30, 2023, respectively:
Summary of Financial Instruments at Fair Value on Recurring Basis
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
Fair Value Measurements at December 31, 2023 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
Assets | |
| | |
| | |
| |
Cash | |
$ | 308,252 | | |
$ | - | | |
$ | - | |
| |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | |
Notes payable | |
| - | | |
| 595,965 | | |
| - | |
Convertible notes payable, net of discounts of $13,713 | |
| - | | |
| - | | |
| 1,754,522 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
Fair Value Measurements at September 30, 2023 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
Assets | |
| | | |
| | | |
| | |
Cash | |
$ | 271,006 | | |
$ | - | | |
$ | - | |
| |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | |
Notes payable | |
| - | | |
| 565,000 | | |
| - | |
Convertible notes payable, net of discounts of $43,051 | |
| - | | |
| - | | |
| 1,725,184 | |
There
were no transfers of financial assets or liabilities between Level 1, Level 2 and Level 3 inputs for the three months ended December
31, 2023.
Note
4 – Related Party Transactions
During
the three months ended December 31, 2023 the Company incurred compensation expense of $15,000 for services provided by its CFO. As of
December 31, 2023, no amounts were owed to the CFO for services provided.
During
the three months ended December 31, 2023 the Company accrued fees of $5,000 for services provided by its directors. As of December 31,
2023, the Company has accrued a total of $15,000 in fees for services provided by its directors.
As
of December 31, 2023, the Company has accrued a total of $2,760 in reimbursable expenses owed to the officers and directors.
Note
5 – Note Receivable
On
various dates between December 28, 2018 and June 13, 2019, we loaned Northwest Analytical Labs, Inc. a total of $95,000. The loans bear
interest at an annual rate of 10%, are evidenced by secured demand notes, and are secured by a lien on the borrower’s assets. An
allowance for doubtful accounts for the full value of the notes has been recorded due to the uncertainty of collectability.
On
various dates between August 23, 2021 and September 30, 2022, we loaned C3 Labs, Inc. (“C3 Labs”) a total of $1,056,570.
The loans bore interest at an annual rate of 8%. These loans were evidenced by secured demand notes, and were secured by a lien on the
borrower’s assets and had a maturity date of August
23, 2022. The Company had recorded total accrued interest of $64,017 as of September 30, 2022. As of September 30, 2022, the Company
recorded a full allowance against the loans and related accrued interest.
The
loans were made in connection with a potential acquisition of a controlling interest in C3 Labs pursuant to a letter of intent. On March
11, 2022, the Company notified the current owners of C3 Labs of its termination of the letter of intent and took possession of the equipment
of C3 Labs (“C3 Equipment”).
On
December 8, 2022, the Company entered into an Asset Purchase Agreement with Invictus Wealth Group (“Invictus”), whereby the
Company agreed to sell the C3 Equipment to Invictus for a total purchase price of $900,000. The purchase price consisted of an upfront
payment of $275,000, and a note receivable (“Invictus
Note”) in the amount of $625,000. The Invictus Note has a maturity date of December 31, 2023, accrues interest at a rate of 10%
per annum, and provides for principal payments of $100,000 each due on June 30, 2023 and September 30, 2023, with the final payment of
$425,000 due on December 31, 2023. As of June 30, 2023 the Company received the full down payment of $275,000. In April 2023, the Invictus
Note was amended and restated to extend the maturity date to March 31, 2024, with principal payments of $100,000 each due on September
30, 2023 and December 31, 2023, with the final payment of $425,000 due on March 31, 2024. Subsequent to December 31, 2023, the Company
amended the Invictus Note for a second time to extend the maturity date to December 31, 2025, with principal payments of $50,000 each
due on June 30, 2024, September 30, 2024 and December 31, 2024, $100,000 due on March 31, 2025 and June 30, 2025, $125,000 due on September
30, 2025 with the final payment of $216,780 due on December 31, 2025.
The
Company recorded a full allowance against the Invictus Note, as of the transaction date, as collectability was not reasonably assured
at of the transaction date.
Note
6 –Notes Payable
Notes
payable consists of the following at December 31, 2023 and September 30, 2023, respectively:
Schedule of Notes Payable
| |
December
31,
2023 | | |
September
30,
2023 | |
| |
| | |
| |
On
September 10, 2021, the Company issued a Secured Promissory note in the principal amount of $675,000 to US Canna Lab I, LLC (the
“Canna Lab Note”). The Canna Lab Note carries interest at 12% per annum and is due on September 10, 2024, with monthly
principal and interest payments of $22,419.66 beginning on October 1, 2021. In addition, the Company was advanced an additional $115,000
of funds during the year ended September 30, 2022 under the same terms as the original note. During the years ended September 30,
2023 and 2022, the Company repaid $100,000 and $125,000, respectively of the principal balance on the Canna Lab Note. However, as
a result of the Company not meeting the monthly payment obligations, the Canna Lab Note
is in technical default, however, no default notice has been provided by Canna Lab as
of the date of this filing. There are no additional obligations of the Company under default with the exception of being due on demand.
During the three months ended December 31, 2023, $35,965 of accrued interest and outstanding payables were transferred to the principal
balance of the Canna Lab Note | |
$ | 595,965 | | |
$ | 565,000 | |
| |
| | | |
| | |
Total
notes payable | |
| 595,965 | | |
| 565,000 | |
Less:
current maturities | |
| (595,965 | ) | |
| (565,000 | ) |
Notes
payable | |
$ | - | | |
$ | - | |
| |
| | | |
| | |
The
Company recorded interest expense pursuant to the stated interest rate and closing costs on the notes payable in the amount of $18,026
and $12,000 during the three months ended December 31, 2023 and 2022. | |
| |
| | | |
| | |
Notes
payable – discontinued operations | |
| | | |
| | |
| |
| | | |
| | |
On
December 26, 2019, the Company financed the purchase of $377,124 of lab equipment, in part, with the proceeds of a bank loan in the
amount of $291,931. The loan bears interest at the rate of 5.75% per annum and requires monthly payments of $5,622 over the five-year
term of the loan ending on December 26, 2024. The Company’s obligations under this loan are secured by a lien on the purchased
equipment. | |
| 79,548 | | |
| 80,428 | |
Note
7 – Convertible Notes Payable
Related
party convertible notes payable consist of
the following at December 31, 2023 and September 30, 2023, respectively:
Schedule of Related Party Convertible Notes Payable
| |
December 31, | | |
September 30, | |
| |
2023 | | |
2023 | |
| |
| | |
| |
On February 10, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $350,000. The Note matured on August 10, 2022, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $50,000 of proceeds and the promissory note was increased to $400,000. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $50,000 of principal into 1,666,667 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension , the Company agreed to issue 4,550,000 common shares, which were recorded as debt discount with a relative fair value of $43,788. As a result of the shares issued upon the extension agreement, the lender now holds more the 5% of the total outstanding common shares, and is therefore considered a related party. | |
$ | 350,000 | | |
$ | 350,000 | |
| |
| | | |
| | |
Total related party convertible notes payable | |
| 350,000 | | |
| 350,000 | |
Less: unamortized debt discounts | |
| (3,423 | ) | |
| (10,748 | ) |
Total convertible debt | |
| 346,577 | | |
| 339,252 | |
Less: current maturities | |
| (346,577 | ) | |
| (339,252 | ) |
Related party convertible notes payable | |
$ | - | | |
$ | - | |
Convertible
notes payable consist of the following at December 31, 2023 and September 30, 2023, respectively:
Schedule of Convertible Notes Payable
| |
December 31, | | |
September 30, | |
| |
2023 | | |
2023 | |
| |
| | |
| |
On February 11, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $50,000. The Note matured on August 11, 2022, as amended, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $10,000 of proceeds and the promissory note was increased to $60,000. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $10,000 of principal into 333,334 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension, the Company agreed to issue 650,000 common shares, which were recorded as debt discount, with a relative fair value of $6,989. | |
$ | 50,000 | | |
$ | 50,000 | |
| |
| | | |
| | |
On February 11, 2020, the
Company completed the sale to an accredited investor of a 9% Secured Subordinated Convertible Promissory Note in the principal amount
of $150,000. The Note matured on August 11, 2022,
as amended, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a
conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional
$50,000 of proceeds and the promissory note was increased to $200,000. The Company’s obligations under the Note are secured by
subordinated lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement
between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $50,000 of principal into
1,666,667 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity
date of the note to February 11, 2024. In exchange for the extension, the Company agreed
to issue 1,950,000 common shares, which were recorded as debt discount, with a relative fair value of $20,968. | |
| 150,000 | | |
| 150,000 | |
| |
| | | |
| | |
On September 23, 2019,
the Company received proceeds of $200,000 on a senior secured convertible note that carries an 8% interest rate, which matured
on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion of the
note holder at a fixed conversion price of $0.11 per share. On September 30, 2020, the maturity date was extended to August 10, 2022
and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by a lien on the
assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. On February 22, 2021, the noteholder converted $90,000 of principal
into 3,000,000 shares of common stock at a conversion price of $0.03 per share. On September 30, 2021 ,
the note was amended to add the outstanding short term notes and accrued interest into the principal balance, making the outstanding
balance $355,469, as amended. As a result of the modification, the Company recorded an additional debt discount of $98,188, as a result
of the beneficial conversion feature of the additional principal. On October 1, 2022, the Company further extended the maturity date
to February 11, 2024. In connection with the modification, the Company issued warrants to purchase 4,621,105 shares of common stock,
with a fair value of $32,166, which was recorded as a debt discount. | |
| 355,469 | | |
| 355,469 | |
| |
| | | |
| | |
On November 8, 2018, the
Company received proceeds of $350,000 on a senior secured convertible note that carries an 8% interest rate, which matured
on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion of the
note holder at a fixed conversion price of $0.14 per share. On September 30, 2020, the maturity date was extended to August 10, 2022
and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by a lien on the
assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. On October 1, 2022, the Company further extended the maturity
date to February 11, 2024. In connection with the modification, the Company issued warrants to purchase 4,550,000 shares of common stock,
with a fair value of $31,671, which was recorded as a debt discount. | |
| 350,000 | | |
| 350,000 | |
| |
| | | |
| | |
On October 1, 2022, the
Company entered into a senior secured convertible note that carries an 8% interest rate, which matures on February 11, 2024. The
Note documented the advances made during the year ended September 30, 2022 in the amount of $362,765. The principal and interest on the
Note are convertible into common shares at a conversion price of $0.01. In connection with the note, the Company issued warrants to purchase
4,715,945 shares of common stock, with a fair value of $30,102, which was recorded as a
debt discount. | |
| 362,765 | | |
| 362,765 | |
| |
| | | |
| | |
On
November 5, 2018, the Company received proceeds of $150,000 on a senior secured convertible note that carries an 8% interest rate, which
matured on August 10, 2022, as amended. The principal and interest were convertible
into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. On September 30, 2020,
the maturity date was extended to August 10, 2022 and the conversion price was amended to $0.03 per share. The Company’s obligations
under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. | |
| 150,000 | | |
| 150,000 | |
| |
| | | |
| | |
Total convertible notes payable | |
| 1,418,234 | | |
| 1,418,234 | |
Less: unamortized debt discounts | |
| (10,289 | ) | |
| (32,302 | ) |
Total convertible debt | |
| 1,407,945 | | |
| 1,385,932 | |
Less: current maturities | |
| (1,407,945 | ) | |
| (1,385,932 | ) |
Convertible notes payable | |
$ | - | | |
$ | - | |
In
addition, the Company recognized and measured the embedded beneficial conversion feature present in the convertible notes by allocating
a portion of the proceeds equal to the intrinsic value of the feature to additional paid-in-capital. The intrinsic value of the feature
was calculated on the commitment date using the effective conversion price of the convertible notes. This intrinsic value is limited
to the portion of the proceeds allocated to the convertible debt.
The
aforementioned accounting treatment resulted in a total debt discount equal to $93,938 during the year ended September 30,
2023. The discount is amortized on a straight-line basis from the dates of issuance until the earlier of the stated redemption
date of the debt, as noted above, or the actual settlement date. The Company recorded debt amortization expense attributed to the aforementioned
debt discount in the amounts of $29,338 and $48,916, during the three months ended December 31, 2023 and 2022, respectively. Unamortized
discount as of December 31, 2023 is $13,712.
All
of the convertible notes (except the related party convertible note) limit the
maximum number of shares that can be owned by each note holder as a result of the conversions to common stock to 4.99% of the Company’s
issued and outstanding shares.
The
Company recorded interest expense pursuant to the stated interest rates on the convertible notes in the amount of $37,527 and $36,236
for the three months ended December 31, 2023 and 2022, respectively.
The
Company recognized interest expense for the three months ended December 31, 2023 and 2022, respectively, as follows:
Schedule of Interest Expense
| |
December 31, | | |
December 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Interest on notes payable | |
| 18,026 | | |
| 12,000 | |
Amortization of beneficial conversion features | |
| 29,338 | | |
| 48,916 | |
Interest on convertible notes | |
| 36,949 | | |
| 36,236 | |
Total interest expense | |
$ | 84,313 | | |
$ | 97,152 | |
Note
8 – Stockholders’ Equity
Preferred
Stock
The
Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.001 per share, of which 6,000,000 have been
designated as Series A Convertible Preferred Stock (“Series A Preferred”), 1,500,000 have been designated as Series B Convertible
Preferred Stock (“Series B Preferred”), and 1,000 shares have been designated as Series C Preferred Stock (“Series
C Preferred”) with the remaining 2,499,000 shares available for designation from time to time by the Board as set forth below.
As of December 31, 2023, there were 1,047,942 shares of Series A Preferred issued and outstanding, 333,600 shares of Series B Preferred
issued and outstanding and no shares of Series C Preferred issued and outstanding. The Board of Directors is authorized to determine
the number of series into which the undesignated shares of preferred stock may
be divided and to determine the rights, preferences, privileges and restrictions granted to any series of the preferred stock. Each share
of Series A Preferred is currently convertible into five shares of common stock and each share of Series B Preferred is currently convertible
into twenty-five shares of common stock.
Series
A
The
conversion price is adjustable in the event of stock splits and other adjustments in the Company’s capitalization, and in the event
of certain negative actions undertaken by the Company. At the current conversion price, the 1,047,942 shares of Series A Preferred outstanding
at December 31, 2023 are convertible into 5,239,710 shares of the common stock of the Company. No holder is permitted to convert its
shares of Series A Preferred if such conversion would cause the holder to beneficially own more than 4.99% of the issued and outstanding
common stock of the Company immediately after such conversion, unless waived by such holder by providing at least sixty-five days’
notice.
Additional
terms of the Series A Preferred include the following:
● |
The
shares of Series A Preferred are entitled to dividends when, as and if declared by the Board as to the shares of the common stock
of the Company into which such Series A Preferred may then be converted, subject to the 4.99% beneficial ownership limitation described
above. |
|
|
● |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, the shares of Series
A Preferred are entitled to receive, prior to any distribution to the holders of common stock, 100% of the purchase price per share
of Series A Preferred plus all accrued but unpaid dividends. |
|
|
● |
The
Series A Preferred plus all declared but unpaid dividends thereon automatically will be converted into common stock, at the then
applicable conversion rate, upon the affirmative vote of the holders of a majority of the outstanding shares of Series A Preferred. |
|
|
● |
Each
share of Series A Preferred will carry a number of votes equal to the number of shares of common stock into which such Series A Preferred
may then be converted, subject to the 4.99% beneficial ownership limitation described above. The Series A Preferred generally will
vote together with the common stock and not as a separate class, except as provided below. |
|
|
● |
Consent
of the holders of the outstanding Series A Preferred , voting separately as a class,
is required in order for the Company to: (i) amend or change the rights, preferences, privileges or powers of, or the restrictions
provided for the benefit of, the Series A Preferred; (ii) authorize, create or issue shares of any class of stock having rights,
preferences, privileges or powers superior to the Series A Preferred; (iii) reclassify any outstanding shares into shares having
rights, preferences, privileges or powers superior to the Series A Preferred; or (iv) amend the Company’s Articles of Incorporation
or Bylaws in a manner that adversely affects the rights of the Series A Preferred. |
|
|
● |
Pursuant
to various Securities Purchase Agreements, holders of Series A Preferred are
entitled to unlimited “piggyback” registration rights on registrations by the Company, subject to pro rata cutback at
any underwriter’s discretion. |
Series
C
The
shares of Series C Preferred were designated on July 20, 2022 and
each share has a Stated Value of $1. The principal feature of the Series C Preferred Stock is that it provides each
holder thereof, so long as he or she is an executive officer of the Company, with the ability to vote with the holders of the
Company’s common stock on all matters presented to the holders of common stock, whether at a special or annual meeting, by written
action in lieu of a meeting or otherwise, on the basis of 200,000 votes for each share of Series C Preferred Stock. The shares of Series
C Preferred Stock are not convertible into common stock, are not entitled to dividends, are not subject to redemption, and have a stated
value of $0.10 per share payable on any liquidation of the Company in preference to any payment payable to the holders of common stock.
As of December 31, 2023, there we no shares of Series C Preferred outstanding .
Additional
terms of the Series C Preferred include the following:
● |
The
shares of Series C Preferred are not entitled to dividends. |
|
|
● |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, or upon a change
in control whereby a stockholder gains control of 50% or more of the outstanding shares of common stock, the shares of Series C Preferred
are entitled to receive, prior to any distribution to the holders of common stock, 100% of the stated value per share of Series C
Preferred. |
|
|
● |
The
shares of Series C Preferred have no conversion rights. |
Common
Stock
The
Company has 250,000,000 shares of
common stock, par value $0.001 per share, authorized of which 87,096,820 shares were issued and outstanding as of December 31, 2023.
Note
9 – Mezzanine Equity
Series
B
The
shares of Series B Preferred were designated on December 29, 2021. Each share of Series
B Preferred has a Stated Value of $1.00 and is currently convertible into common stock at a conversion price equal to $0.04. The conversion
price of the Series B Preferred is subject to equitable adjustment in the event of a stock split, stock dividend or similar event with
respect to the common stock, and in the event of the issuance of common stock by the Company below the conversion price, subject to customary
exceptions. At the current conversion price, the 333,600 shares of Series B Preferred outstanding at December 31, 2023 are convertible
into 8,340,000 shares of the common stock of the Company. No holder is permitted to convert its shares of Series B Preferred if such
conversion would cause the holder to beneficially own more than 4.99% of the issued and outstanding common stock of the Company immediately
after such conversion, unless waived by such holder by providing at least sixty-five days’ notice.
Additional
terms of the Series B Preferred include the following:
● |
The
shares of Series B Preferred are not entitled to dividends, provided that if dividends are paid on the shares of common stock of
the Company, the Series B Preferred will be entitled to dividends based on the number of shares
of common stock into which the Series B Preferred may then be converted. |
|
|
● |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, or upon a change
in control whereby a stockholder gains control of 50% or more of the outstanding shares of common stock, the shares of Series B Preferred
are entitled to receive, prior to any distribution to the holders of common stock and Series A Preferred, 100% of the purchase price
per share of Series B Preferred plus all accrued but unpaid dividends. |
|
|
● |
Each
share of Series B Preferred carries a number of votes equal to the number of shares of common stock into which such shares
of Series B Preferred may then be converted. |
Due
to the change in control provision of the Series B Preferred, the Series B Preferred is classified as temporary equity on the balance
sheet.
Note
10 – Common Stock Options
Stock
Incentive Plan
On
June 21, 2016, we amended and restated our 2012 Stock Incentive Plan (the “2012 Plan”), which was originally adopted on March
5, 2012, and terminated on March 5, 2022. As amended, the 2012 Plan provides for the issuance of up to 11,500,000 shares of common stock
pursuant to the grant of options or other awards, including stock grants, to employees, officers or directors of, and consultants to,
the Company and its subsidiaries. Options granted under the 2012 Plan may either be intended to qualify as incentive stock options under
the Internal Revenue Code of 1986, or may be non-qualified options, and are exercisable over periods not exceeding ten years from date
of grant.
Amortization
of Stock-Based Compensation
A
total of $1,153 and $8,306 of stock-based compensation expense was recognized during the three months ended December 31, 2023 and 2022,
respectively, as a result of the vesting of common stock options issued in prior periods. As of December 31, 2023 no additional amounts
of unamortized expense remains to be amortized over the vesting period.
The
following is a summary of information about the stock options outstanding at December 31, 2023.
Summary of Common Stock Options Outstanding
Shares Underlying Options Outstanding | | |
Shares Underlying Options Exercisable | |
| | |
| | |
Weighted | |
| | |
| | |
| |
| | |
Shares | | |
Average | |
Weighted | | |
Shares | | |
Weighted | |
Range of | | |
Underlying | | |
Remaining | |
Average | | |
Underlying | | |
Average | |
Exercise | | |
Options | | |
Contractual | |
Exercise | | |
Options | | |
Exercise | |
Prices | | |
Outstanding | | |
Life | |
Price | | |
Exercisable | | |
Price | |
$ | 0.0056– $0.13 | | |
| 8,120,000 | | |
4.78 years | |
$ | 0.052 | | |
| 8,120,000 | | |
$ | 0.052 | |
The
following is a summary of activity of outstanding common stock options:
Schedule of Activity of Outstanding Common Stock Options
| |
| | |
Weighted | |
| |
| | |
Average | |
| |
Number | | |
Exercise | |
| |
of Shares | | |
Price | |
Balance, September 30, 2023 | |
| 8,120,000 | | |
$ | 0.052 | |
Options issued | |
| - | | |
| - | |
Options forfeited | |
| - | | |
| - | |
| |
| | | |
| | |
Balance, December 31, 2023 | |
| 8,120,000 | | |
$ | 0.052 | |
| |
| | | |
| | |
Exercisable, December 31, 2023 | |
| 8,120,000 | | |
$ | 0.052 | |
As
of December 31, 2023, these options in the aggregate had $88,740 of intrinsic value for the outstanding and exercisable options, based
on the per share market price of $0.04 of the Company’s common stock as of such date.
Note
11 – Common Stock Warrants
Warrants
to purchase a total of 15,387,050 shares of common stock were outstanding as of December 31, 2023.
The
following is a summary of information about our warrants to purchase common stock outstanding at December 31, 2023 (including those issued
to both investors and service providers).
Summary of Common Stock Warrants Outstanding
| | |
Shares Underlying | |
Shares Underlying Warrants Outstanding | | |
Warrants Exercisable | |
| | |
| | |
Weighted | |
| | |
| | |
| |
| | |
Shares | | |
Average | |
Weighted | | |
Shares | | |
Weighted | |
Range of | | |
Underlying | | |
Remaining | |
Average | | |
Underlying | | |
Average | |
Exercise | | |
Warrants | | |
Contractual | |
Exercise | | |
Warrants | | |
Exercise | |
Prices | | |
Outstanding | | |
Life | |
Price | | |
Exercisable | | |
Price | |
| | | |
| | | |
| |
| | | |
| | | |
| | |
$ | 0.0074 -0.10 | | |
| 15,387,050 | | |
8.21 years | |
$ | 0.016 | | |
| 15,387,050 | | |
$ | 0.016 | |
The
following is a summary of activity of outstanding common stock warrants:
Schedule of Outstanding Common Stock Warrants Activity
| |
| | |
Weighted | |
| |
| | |
Average | |
| |
Number | | |
Exercise | |
| |
of Shares | | |
Price | |
Balance, September 30, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
Warrants granted | |
| - | | |
| - | |
Warrants expired | |
| - | | |
| - | |
| |
| | | |
| | |
Balance, December 31, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
| |
| | | |
| | |
Exercisable, December 31, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
As
of December 31, 2023, these warrants in the aggregate had $630,198 of intrinsic value as the per share market price of $0.04 of the Company’s
common stock as of such date was greater than the exercise price of certain warrants.
Note
12 – Discontinued Operations
On
April 20, 2023, the Company and Digipath Labs entered into the Purchase Agreement with DPL NV, LLC (“Buyer”),
pursuant to which Digipath Labs has agreed to sell substantially all of its assets to Buyer for a cash purchase price of $2,300,000 (the
“Purchase Price”) as described in Note 1 above. The Purchase Price is subject to adjustments at closing based on, among other
things, the amount by which the working capital of Digipath Labs at the closing is greater or less than $150,000.
The
Purchase Agreement includes a number of representations, warrantees, covenants and conditions to closing customary for this type of transaction.
In addition, the closing of the transaction is subject to the approval of the Nevada Cannabis Compliance Board (the “CCB”).
Subsequent to December 31, 2023, the Company received approval from the CCB. See Note 14.
Pursuant
to the Purchase Agreement, the Buyer deposited $230,000 into an escrow account upon the execution of the Purchase Agreement, and such
amount will continue to be held in escrow for a 12-month period following closing to satisfy any indemnification claims Buyer may have
against Digipath Labs.
In
connection with the transactions contemplated by the Purchase Agreement, Digipath, Digipath Labs and Buyer entered into a Management
Services Agreement (the “Management Services Agreement”), dated as of April 30, 2023, pursuant to which Buyer was engaged
to manage the operation of Digipath Labs’ cannabis testing laboratory (the “Lab”). The effectiveness of the
Management Services Agreement was subject to the approval of the CCB, which was obtained on October 17, 2023. Pursuant
to the Management Services Agreement, after the payment of expenses to third parties and a payment of 15% of cash collections to
Digipath (but not less than $15,000) in each month, Buyer was entitled to a management fee of $10,000 per month. Any
remaining cash generated from the operation of the Lab in any month was payable 45% to the Buyer and 55% to the
Company.
The
balance sheets of Digipath Labs are summarized below:
Schedule
of Discontinued Operations Income Statement Balance Sheet and Additional Disclosures
| |
December 31, 2023 | | |
September 30, 2023 | |
Current assets: | |
| | | |
| | |
Accounts receivable, net | |
$ | 509,535 | | |
$ | 447,410 | |
Deposits | |
| 18,675 | | |
| 18,675 | |
Other current assets | |
| 27,813 | | |
| 20,137 | |
Total current assets | |
| 556,023 | | |
| 486,222 | |
| |
| | | |
| | |
Right-of-use asset | |
| 274,985 | | |
| 274,985 | |
Fixed assets, net | |
| 373,513 | | |
| 368,681 | |
Total long term assets | |
| 648,498 | | |
| 643,666 | |
Total Assets | |
$ | 1,204,521 | | |
$ | 1,129,888 | |
| |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 132,669 | | |
$ | 158,869 | |
Accrued expenses | |
| 60,358 | | |
| 61,512 | |
Current portion of operating lease liabilities | |
| 66,772 | | |
| 83,757 | |
Current maturities of notes payable | |
| 48,733 | | |
| 64,517 | |
Total current liabilities | |
| 308,532 | | |
| 368,655 | |
| |
| | | |
| | |
Operating lease liabilities | |
| 134,425 | | |
| 143,245 | |
Notes payable | |
| 15,911 | | |
| 15,911 | |
Total long term liabilities | |
| 150,336 | | |
| 159,156 | |
Total Liabilities | |
$ | 458,868 | | |
$ | 527,811 | |
The
statements of operations of Digipath Labs combined are summarized below:
| |
2023 | | |
2022 | |
| |
For the Three Months Ended | |
| |
December 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Revenues | |
$ | 923,154 | | |
$ | 726,755 | |
Cost of sales | |
| 421,511 | | |
| 422,835 | |
Gross profit | |
| 501,643 | | |
| 303,920 | |
| |
| | | |
| | |
Operating expenses: | |
| | | |
| | |
General and administrative | |
| 203,185 | | |
| 280,644 | |
Professional fees | |
| 4,750 | | |
| 2,157 | |
Total operating expenses | |
| 207,935 | | |
| 282,801 | |
| |
| | | |
| | |
Operating income | |
| 293,708 | | |
| 21,119 | |
| |
| | | |
| | |
Other income (expense): | |
| | | |
| | |
Interest expense | |
| (1,081 | ) | |
| (1,961 | ) |
Total other income (expense) | |
| (1,081 | ) | |
| (1,961 | ) |
| |
| | | |
| | |
Net income | |
$ | 292,627 | | |
$ | 19,158 | |
Note
13 – Commitments and Contingencies
Legal
Contingencies
There
are no material pending legal proceedings to which we are a party or to which any of our property is subject, nor are there any such
proceedings known to be contemplated by governmental authorities. None of our directors, officers or affiliates is involved in a proceeding
adverse to our business or has a material interest adverse to our business.
Note
14 – Subsequent Events
On
January 3, 2024, the Company amended the Invictus Note for a second time to extend the maturity date to December 31, 2025, with
principal payments of $50,000 each due on June 30, 2024, September 30, 2024 and December 31, 2024, $100,000 due on March 31, 2025 and
June 30, 2025, $125,000 due on September 30, 2025 with the final payment of $216,780 due on December 31, 2025.
On
January 18, 2024, the Company received approval from the CCB to transfer the assets pursuant to the Purchase Agreement. The Company expects the transaction to close by the end of February 2024.
ITEM
2. |
MANAGEMENT’S
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS. |
The
information contained in this Form 10-Q is intended to update the information contained in our Annual Report on Form 10-K for the year
ended September 30, 2023 and presumes that readers have access to, and will have read, the “Management’s Discussion and Analysis
of Financial Condition and Results of Operations” and other information contained in such Form 10-K. The following discussion and
analysis also should be read together with our financial statements and the notes to the financial statements included elsewhere in this
Form 10-Q.
The
following discussion contains certain statements that may be deemed “forward-looking statements” within the meaning of the
Private Securities Litigation Reform Act of 1995. Such statements appear in a number of places in this Report, including, without limitation,
“Management’s Discussion and Analysis of Financial Condition and Results of Operations.” These statements are not guarantees
of future performance and involve risks, uncertainties and requirements that are difficult to predict or are beyond our control. Forward-looking
statements speak only as of the date of this quarterly report. You should not put undue reliance on any forward-looking statements. We
strongly encourage investors to carefully read the factors described in our Annual Report on Form 10-K for the year ended September 30,
2023 in the section entitled “Risk Factors” for a description of certain risks that could, among other things, cause actual
results to differ from these forward-looking statements. We assume no responsibility to update the forward-looking statements contained
in this quarterly report on Form 10-Q. The following should also be read in conjunction with the unaudited Financial Statements and notes
thereto that appear elsewhere in this report.
Overview
Digipath,
Inc. was incorporated in Nevada on October 5, 2010. Digipath, Inc. and its subsidiaries (“Digipath,” the “Company,”
“we,” “our” or “us”) supports the cannabis industry’s best practices for reliable testing,
cannabis education and training. Our mission is to provide pharmaceutical-grade analysis and testing to the cannabis industry, under
ISO-17025:2017 guidelines, to ensure consumers and patients know exactly what is in the cannabis they ingest and to help maximize the
quality of our clients’ products through research, development, and standardization. Digipath has been operating a cannabis-testing
lab in Nevada since 2015.
Results
of Operations for the Three Months Ended December 31, 2023 and 2022:
The
following table summarizes selected items from the statement of operations for the three months ended December 31, 2023 and 2022.
| |
Three Months Ended December 31, | | |
Increase / | |
| |
2023 | | |
2022 | | |
(Decrease) | |
Revenues | |
$ | - | | |
$ | - | | |
$ | - | |
Cost of sales | |
| - | | |
| - | | |
| - | |
Gross profit | |
| - | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | |
General and administrative | |
| 14,743 | | |
| 39,524 | | |
| (24,781 | ) |
Professional fees | |
| 55,821 | | |
| 67,812 | | |
| (11,991 | ) |
Total operating expenses: | |
| 70,564 | | |
| 107,336 | | |
| (36,772 | ) |
| |
| | | |
| | | |
| | |
Operating loss | |
| (70,564 | ) | |
| (107,336 | ) | |
| 36,772 | |
| |
| | | |
| | | |
| | |
Total other income (expense) | |
| (70,417 | ) | |
| (152,152 | ) | |
| 81,735 | |
| |
| | | |
| | | |
| | |
Net loss from continuing operations | |
| (140,981 | ) | |
| (259,488 | ) | |
| 118,507 | |
Net income from discontinued operations | |
| 292,627 | | |
| 19,158 | | |
| 273,469 | |
Net income (loss) | |
$ | 151,646 | | |
$ | (240,330 | ) | |
$ | 391,976 | |
General
and Administrative Expenses
General
and administrative expenses for the three months ended December 31, 2023 were $14,743, compared to $39,524 during the three months ended
December 31, 2022, a decrease of $24,781, or 63%. The expenses consisted primarily of salaries and wages and included $1,153 and $6,171
of non-cash stock-based compensation, respectively. General and administrative expenses decreased primarily due to decreased corporate
overhead activities.
Professional
Fees
Professional
fees for the three months ended December 31, 2023 were $55,821, compared to $67,812 during the three months ended December 31, 2022,
a decrease of $11,991, or 18%. Professional fees included non-cash, stock-based
compensation of $0 and $2,135 during the three months ended December 31, 2023 and 2022, respectively. Professional fees decreased primarily
due to decreased consulting and accounting fees.
Operating
Loss
Our
operating loss for the three months ended December 31, 2023 was $70,564, compared to an operating loss of $107,336 during the three months
ended December 31, 2022, a decrease of $36,772, or 34%. Our operating loss decreased primarily due to our decreased general and administrative
expenses.
Other
Income (Expense)
Other
expense, on a net basis, for the three months ended December 31, 2023 was $70,417, compared to other expense, on a net basis, of $152,152
during the three months ended December 31, 2022, a net decrease of $81,735. Other expense consisted of interest expense of $84,313 and
an insurance claim received for the three months ended December 31, 2023.
Liquidity
and Capital Resources
The
following is a summary of the Company’s cash flows provided by (used in) operating, investing, and financing activities for the
three months ended December 31, 2023 and 2022:
| |
2023 | | |
2022 | |
Operating Activities | |
$ | 64,697 | | |
$ | 17,234 | |
Investing Activities | |
| (11,667 | ) | |
| 97,334 | |
Financing Activities | |
| (15,784 | ) | |
| (14,904 | ) |
Net increase in Cash | |
$ | 37,246 | | |
$ | 99,664 | |
Net
Cash Provided by Operating Activities
During
the three months ended December 31, 2023, net cash provided by operating activities was $64,697, compared to net cash provided by operating
activities of $17,234 for the same period ended December 31, 2022, including cash provided by operating activities from discontinued
operations of $176,503 for the three months ended December 31, 2023 compared to cash provided by operating activities from discontinued
operations of $149,017 for the three months ended December 31, 2022. The increase in cash provided by operating activities was primarily
attributable to our increase in cash provided by discontinued operations.
Net
Cash Provided by (Used in) Investing Activities
During
the three months ended December 31, 2023, net cash used in investing activities was $11,667, compared to $97,334 provided by investing
activities for the same period ended December 31, 2022, including cash used in investing activities from discontinued operations of $11,667
for the three months ended December 31, 2023 compared to cash used in investing activities from discontinued operations of $2,666 for
the three months ended December 31, 2022. The cash provided by investing activities in the previous period was a result of the sale of
the collateralized assets from the note receivable.
Net
Cash Used in Financing Activities
During
the three months ended December 31, 2023, net cash used in financing activities was $15,784, compared to net cash used in financing activities
of $14,904 for the same period ended December 31, 2022, including cash used in financing activities from discontinued operations of $15,784
for the three months ended December 31, 2023 compared to cash used in financing
activities from discontinued operations of $14,904 for the three months ended December 31, 2022.
Ability
to Continue as a Going Concern
As
of December 31, 2023, our balance of cash on hand was $308,252, and we had negative working capital of $2,216,869 and an accumulated
deficit of $19,610,351 resulting from recurring losses. These factors raise substantial doubt about the Company’s ability to continue
as a going concern. Until the agreement to sell the assets of the lab testing business,
management was actively pursuing new customers to increase revenues. In addition, the Company was seeking additional sources of capital
to fund short term operations. The Company is currently evaluating future investments into potential acquisition targets. There can be
no assurance that we will be successful in achieving these objectives, becoming profitable or continuing our business without either
a temporary interruption or a permanent cessation. In addition, additional financing may result in substantial dilution to existing stockholders.
The
accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates
continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. The unaudited consolidated
financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the
amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
Off-Balance
Sheet Arrangements
We
have no outstanding off-balance sheet guarantees, interest rate swap transactions or foreign currency contracts. We do not engage in
trading activities involving non-exchange traded contracts.
Critical
Accounting Policies and Estimates
The
preparation of financial statements in conformity with accounting principles generally accepted in the United States requires our management
to make assumptions, estimates and judgments that affect the amounts reported, including the notes thereto, and related disclosures of
commitments and contingencies, if any. We have identified certain accounting policies that are significant to the preparation of our
financial statements. These accounting policies are important for an understanding of our financial condition and results of operations.
Critical accounting policies are those that are most important to the presentation of our financial condition and results of operations
and require management’s subjective or complex judgment, often as a result of the need to make estimates about the effect of matters
that are inherently uncertain and may change in subsequent periods. Certain accounting estimates are particularly sensitive because of
their significance to financial statements and because of the possibility that future events affecting the estimate may differ significantly
from management’s current judgments.
While
our significant accounting policies are more fully described in notes to our consolidated financial statements appearing elsewhere in
this Form 10-Q, we believe that the following accounting policies are the most critical to aid you in fully understanding and evaluating
our reported financial results and affect the more significant judgments and estimates that we used in the preparation of our financial
statements.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes
revenue from the sale of lab testing services through our subsidiary Digipath Labs, Inc.
Revenue
is primarily generated through our subsidiary, Digipath Labs, Inc., which recognizes revenue from the analytical testing of cannabis
products for licensed producers and cultivators within the state of Nevada on a determinable fixed fee per test, or panel of tests basis.
Revenue from the performance of those services is recognized upon completion of the tests, at which time test results are delivered to
the customer, provided collectability of the fee is reasonably assured. We typically require payment within thirty days of the delivery
of results. Management estimates an allowance for doubtful accounts based on the aging of its receivables.
Stock-Based
Compensation
The
Company accounts for equity instruments issued to employees in accordance with the provisions of ASC 718 Stock Compensation (ASC 718)
and Equity-Based Payments to Non-employees pursuant to ASC 2018-07 (ASC 2018-07). All transactions in which the consideration provided
in exchange for the purchase of goods or services consists of the issuance of equity instruments are accounted for based on the fair
value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement
date of the fair value of the equity instrument issued is the earlier of the date on which the counterparty’s performance is complete
or the date at which a commitment for performance by the counterparty to earn the equity instruments is reached because of sufficiently
large disincentives for nonperformance.
ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.
As
a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide the information
required by this Item.
ITEM
4. CONTROLS AND PROCEDURES.
Disclosure
Controls and Procedures
Our
management, with the participation of our Chief Executive Officer and our Chief Financial Officer, evaluated the effectiveness of our
disclosure controls and procedures as of December 31, 2023. The term “disclosure controls and procedures,” as defined in
Rules 13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that
information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed,
summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include,
without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the reports
that it files or submits under the Exchange Act is accumulated and communicated to the Company’s management, including its principal
executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure. Management recognizes
that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their
objectives, and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures.
Based on the evaluation of our disclosure controls and procedures as of December 31, 2023, our Chief Executive Officer and Chief Financial
Officer concluded that, as of such date, our disclosure controls and procedures were not effective at the reasonable assurance level.
Changes
in Internal Control over Financial Reporting
There
have been no significant changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under
the Exchange Act) or in other factors that occurred during the period of our evaluation or subsequent to the date we carried out our
evaluation which have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
The design of any system of controls and procedures is based in part upon certain assumptions about the likelihood of future events.
There can be no assurance that any system of controls and procedures will succeed in achieving its stated goals under all potential future
conditions, regardless of how remote.
PART
II - OTHER INFORMATION
ITEM
1. LEGAL PROCEEDINGS.
We
are not a party to any legal or administrative proceedings that we believe, individually or in the aggregate, would be likely to have
a material adverse effect on our financial condition or results of operations.
ITEM
1A. RISK FACTORS.
As
a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide the information
required by this Item.
ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.
None.
ITEM
3. DEFAULTS UPON SENIOR SECURITIES.
None.
ITEM
4. MINE SAFETY DISCLOSURES.
Not
applicable.
ITEM
5. OTHER INFORMATION.
None.
ITEM
6. EXHIBITS.
Exhibit |
|
Description |
2.1 |
|
Stock Purchase Agreement between Digipath, Inc., VSSL Enterprises Ltd., Kyle Joseph Remenda, Philippe Olivier Henry, PhD, Audim Ventures Ltd. and Britt Ash Enterprises Ltd., dated March 9, 2020 (incorporated by reference to Exhibit 2.1 of the Current Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on March 16, 2020) |
3.1 |
|
Articles of Incorporation (incorporated by reference to Exhibit 3.1 of the Form 10 filed with the Securities and Exchange Commission by Digipath, Inc. on July 15, 2011) |
3.2 |
|
Bylaws (incorporated by reference to Exhibit 3.2 of the Form 10 filed with the Securities and Exchange Commission by Digipath, Inc. on July 15, 2011) |
3.3 |
|
Certificate of Amendment to Articles of Incorporation dated April 4, 2014 (incorporated by reference to Exhibit 3.1 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on April 10, 2014) |
3.4 |
|
Certificate of Designations, Preferences, Limitations, Restrictions and Relative Rights of Series A Convertible Preferred Stock dated April 9, 2014 (incorporated by reference to Exhibit 3.2 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on April 10, 2014) |
3.5 |
|
Certificate of Amendment to Articles of Incorporation dated May 22, 2015 (incorporated by reference to Exhibit 3.1 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on May 26, 2015) |
3.6 |
|
Certificate of Amendment to Articles of Incorporation dated May 14, 2019 (incorporated by reference to Exhibit 3.6 of the Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission by Digipath, Inc. on August 13, 2019) |
3.7 |
|
Certificate of Designation of the Series B Preferred Stock of Digipath, Inc., filed December 29, 2021 (incorporated by reference to Exhibit 3.1 of the Report on 8-K filed with the Securities and Exchange Commission by Digipath, Inc on January 6, 2022) |
3.8 |
|
Certificate of Designation of the Series C Preferred Stock of Digipath, Inc., filed with the Secretary of State of the State of Nevada on July 20, 2022. (incorporated by reference to Exhibit 3.1 of the Report on 8-K filed with the Securities and Exchange Commission by Digipath, Inc on July 26, 2022) |
4.1 |
|
Form of 8% Senior Secured Convertible Notes due December 31, 2020 (incorporated by reference to Exhibit 4.1 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on November 21, 2018) |
4.2 |
|
Form of 8% Senior Secured Convertible Notes due September 23, 2020 (incorporated by reference to Exhibit 4.1 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on September 26, 2019) |
4.3 |
|
9% Secured Convertible Note, between Digipath, Inc. and holder, due August 10, 2022 (incorporated by reference to Exhibit 4.3 of the Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission by Digipath, Inc. on February 14, 2020) |
4.4 |
|
9% Secured Subordinated Convertible Note, between Digipath, Inc. and holder, due August 11, 2022 (incorporated by reference to Exhibit 4.4 of the Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission by Digipath, Inc. on February 14, 2020) |
4.5 |
|
9% Secured Subordinated Convertible Note, between Digipath, Inc. and holder, due August 11, 2022 (incorporated by reference to Exhibit 4.5 of the Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission by Digipath, Inc. on May 15, 2020) |
4.6 |
|
Form of Amendment to 9% Secured Convertible Note, between Digipath, Inc. and holder, due August 10, 2022 (incorporated by reference to Exhibit 4.1 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on January 6, 2021) |
4.7* |
|
Description of Securities |
10.1 |
|
2012 Stock Incentive Plan (incorporated by reference to Exhibit 4.1 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on March 9, 2012) |
10.2 |
|
Digipath, Inc. Amended and Restated 2012 Stock Incentive Plan (incorporated by reference to Exhibit 10.1 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on June 27, 2016) |
10.3 |
|
Form of Stock Option Grant Notice for grants under the Amended and Restated 2012 Stock Incentive Plan (incorporated by reference to Exhibit 10.2 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on June 27, 2016) |
10.4 |
|
Asset Purchase Agreement between Digipath, Inc., Digipath Labs, Inc. and IHE Holdings, LLC, dated April 20, 2023 (incorporated by reference to Exhibit 2.1 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on May 2, 2023) |
10.5 |
|
Management Services Agreement between Digipath, Inc., Digipath Labs, Inc. and IHE Holdings, LLC, dated April 20, 2023(incorporated by reference to Exhibit 10.1 of the Report on Form 8-K filed with the Securities and Exchange Commission by Digipath, Inc. on May 2, 2023) |
10.6 |
|
Amended and Restated Secured Promissory Noted in the principal amount of $625,000, dated April 11, 2023, made by Invictus Wealth Group, LLC in favor of Digipath, Inc. (incorporated by reference to Exhibit 10.2 of the Report on Form 10-Q filed with the Securities and Exchange Commission by Digipath, Inc. on August 18, 2023 |
10.7* |
|
Second Amended and Restated Secured Promissory Noted in the principal amount of $625,000, dated January 3, 2024, made by Invictus Wealth Group, LLC in favor of Digipath, Inc. |
31.1* |
|
Section 302 Certification of Principal Executive Officer |
31.2* |
|
Section 302 Certification of Principal Financial Officer |
32.1* |
|
Section 906 Certification of Principal Executive Officer |
32.2* |
|
Section 906 Certification of Principal Financial Officer |
101.INS* |
|
Inline XBRL Instance Document |
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Filed herewith.
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.
Date:
February 14, 2024
DIGIPATH,
INC. |
|
|
|
|
By: |
/s/
Todd Denkin |
|
Name: |
Todd
Denkin |
|
Title: |
Chief
Executive Officer |
|
|
|
|
By: |
/s/
A. Stone Douglass |
|
Name: |
A.
Stone Douglass |
|
Title: |
Chief
Financial Officer |
|
EXHIBIT
4.7
DIGIPATH,
INC.
DESCRIPTION
OF SECURITIES REGISTERED UNDER SECTION 12 OF THE EXCHANGE ACT
The
following is a brief description of shares of capital stock of Digipath, Inc. (the “Company,” “we,” “us,”
or “our”). The brief description is based upon our Articles of Incorporation, including the Certificate of Amendment to our
Articles of Incorporation, (as amended, our “Articles of Incorporation”), our Bylaws (our “Bylaws”), and provisions
of applicable Nevada law. This summary does not purport to be complete and is subject to, and qualified in its entirety by, the full
text of our Articles of Incorporation and Bylaws, each of which is incorporated by reference as an exhibit to our Annual Report on Form
10-K.
General
Our
Articles of Incorporation authorizes us to issue up to 260,000,000 shares of capital stock, consisting of 250,000,000 shares of common
stock, par value $0.001 per share (“common stock”), and 10,000,000 shares of preferred stock, par value $0.001 per share,
of which 6,000,000 have been designated as Series A Convertible Preferred Stock (“Series A Preferred”), 1,500,000 have been
designated as Series B Convertible Preferred Stock (“Series B Preferred”), and 1,000 have been designated as Series C Preferred
Stock (“Series C Preferred”), with the remaining 2,499,000 shares available for designation from time to time by our Board
of Directors (our “Board”) as set forth below. As of September 30, 2023, we had outstanding 1,047,942 shares of Series A
Preferred and 333,600 shares of Series B Preferred. Our Articles of Incorporation authorizes our Board to determine any number of series
into which the undesignated shares of preferred stock may be divided and to determine, at any time and from time to time, the rights,
preferences, privileges and restrictions granted to any series of such preferred stock, as described below.
Common
Stock
Dividend
Rights
Subject
to preferences that may apply to shares of preferred stock outstanding at the time, the holders of outstanding shares of our Common Stock
are entitled to receive dividends out of funds legally available at the times and in the amounts that our board of directors may determine.
Voting
Rights
Each
holder of our Common Stock is entitled to one vote for each share of our Common Stock held on all matters submitted to a vote of stockholders.
Cumulative voting for the election of directors is not provided for in our articles of incorporation, as amended, which means that the
holders of a majority of the voting shares voted can elect all of the directors then standing for election.
No
Preemptive or Similar Rights
Holders
of our Common Stock do not have preemptive rights, and our Common Stock is not convertible or redeemable.
Right
to Receive Liquidation Distributions
Upon
our dissolution, liquidation or winding-up, the assets legally available for distribution to our stockholders are distributable ratably
among the holders of our Common Stock, subject to the preferential rights and payment of liquidation preferences, if any, on any outstanding
shares of preferred stock.
Preferred
Stock
Series
A Preferred Stock
Each
share of Series A Preferred is currently convertible into five shares of common stock. The conversion price is adjustable in the event
of stock splits and other adjustments in the Company’s capitalization, and in the event of certain negative actions undertaken
by the Company. At the current conversion price, the 1,047,942 shares of Series A Preferred outstanding at September 30, 2023 are convertible
into 5,239,710 shares of the common stock of the Company. No holder is permitted to convert its shares of Series A Preferred if such
conversion would cause the holder to beneficially own more than 4.99% of the issued and outstanding common stock immediately after such
conversion, unless waived by such holder by providing at least sixty-five days’ notice.
Additional
terms of the Series A Preferred include the following:
●
The shares of Series A Preferred are entitled to dividends when, as and if declared by the Board as to the shares of the common stock
of the Company into which such Series A Preferred may then be converted, subject to the 4.99% beneficial ownership limitation described
above.
●
Upon the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, the shares of Series
A Preferred are entitled to receive, prior to any distribution to the holders of common stock, 100% of the purchase price per share of
Series A Preferred plus all accrued but unpaid dividends.
●
The Series A Preferred plus all declared but unpaid dividends thereon automatically will be converted into common stock, at the then
applicable conversion rate, upon the affirmative vote of the holders of a majority of the outstanding shares of Series A Preferred.
●
Each share of Series A Preferred will carry a number of votes equal to the number of shares of common stock into which such Series A
Preferred may then be converted, subject to the 4.99% beneficial ownership limitation described above. The Series A Preferred generally
will vote together with the common stock and not as a separate class, except as provided below.
●
Consent of the holders of the outstanding Series A Preferred is required in order for the Company to: (i) amend or change the rights,
preferences, privileges or powers of, or the restrictions provided for the benefit of, the Series A Preferred; (ii) authorize, create
or issue shares of any class of stock having rights, preferences, privileges or powers superior to the Series A Preferred; (iii) reclassify
any outstanding shares into shares having rights, preferences, privileges or powers superior to the Series A Preferred; or (iv) amend
the Company’s Articles of Incorporation or Bylaws in a manner that adversely affects the rights of the Series A Preferred.
Series
B Preferred
Each
share of Series B Preferred has a Stated Value of $1.00 and is currently convertible into common stock at a conversion price equal to
$0.04. The conversion price of the Series B Preferred is subject to equitable adjustment in the event of a stock split, stock dividend
or similar event with respect to the common stock, and in the event of the issuance of common stock by the Company below the conversion
price, subject to customary exceptions. At the current conversion price, the 333,600 shares of Series B Preferred outstanding at September
30, 2023 are convertible into 8,340,000 shares of the common stock of the Company. No holder is permitted to convert its shares of Series
B Preferred if such conversion would cause the holder to beneficially own more than 4.99% of the issued and outstanding common stock
of the Company immediately after such conversion, unless waived by such holder by providing at least sixty-five days’ notice.
Additional
terms of the Series B Preferred include the following:
●
The shares of Series B Preferred are not entitled to dividends, provided that if dividends are paid on the shares of common stock of
the Company, the Series B Preferred will be entitled to dividends based on the number shares of common stock which the Series B Preferred
may then be converted.
●
Upon the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, or upon a change
in control whereby a stockholder gains control of 50% or more of the outstanding shares of common stock, the shares of Series B Preferred
are entitled to receive, prior to any distribution to the holders of common stock, 100% of the purchase price per share of Series B Preferred
plus all accrued but unpaid dividends.
●
Each share of Series B Preferred carries a number of votes equal to the number of shares of common stock into which such Series B Preferred
may then be converted.
Series
C Preferred
The
principal feature of the Series C Preferred is that it provides the holder thereof, so long as he or she is an executive officer of the
Company, with the ability to vote with the holders of the Company’s common stock on all matters presented to the holders of common
stock, whether at a special or annual meeting, by written action in lieu of a meeting or otherwise, on the basis of 200,000 votes for
each share of Series C Preferred. The shares of Series C Preferred are not convertible into common stock, are not entitled to dividends,
are not subject to redemption, and have a stated value of $0.10 per share payable on any liquidation of the Company in preference to
any payment payable to the holders of common stock. There are no shares of Series C Preferred outstanding as of September 30, 2023.
Blank
Check Preferred Stock
The
remaining 2,499,000 shares of our undesignated shares of preferred stock may be issued in series, and shall have such voting powers,
full or limited, or no voting powers, and such designations, preferences and relative participating, optional or other special rights,
and qualifications, limitations or restrictions thereof, as shall be stated and expressed in the resolution or resolutions providing
for the issuance of such stock adopted from time to time by the Board. The Board is expressly vested with the authority to determine
and fix in the resolution or resolutions providing for the issuances of preferred stock the voting powers, designations, preferences
and rights, and the qualifications, limitations or restrictions thereof, of each such series to the full extent now or hereafter permitted
by the laws of the State of Nevada.
Anti-takeover
Provisions
Certain
provisions of our articles of incorporation, as amended, and Nevada law may have the effect of delaying, deferring or discouraging another
person from acquiring control of our company.
Nevada
Law
In
addition, Nevada has enacted the following legislation that may deter or frustrate takeovers of Nevada corporations:
Authorized
but Unissued Stock – The authorized but unissued shares of our Common Stock are available for future issuance without stockholder
approval. These additional shares may be used for a variety of corporate purposes, including future public offerings to raise additional
capital, corporate acquisitions and employee benefit plans. The existence of authorized but unissued shares of common stock may enable
our board of directors to issue shares of stock to persons friendly to existing management.
Evaluation
of Acquisition Proposals – The Nevada Revised Statutes expressly permit our board of directors, when evaluating any proposed
tender or exchange offer, any merger, consolidation or sale of substantially all of our assets, or any similar extraordinary transaction,
to consider all relevant factors including, without limitation, the social, legal, and economic effects on our employees, customers,
suppliers, and other relevant interest holders, and on the communities and geographical areas in which they operate. Our board of directors
may also consider the amount of consideration being offered in relation to the then current market price of our outstanding shares of
capital stock and our then current value in a freely negotiated transaction.
Control
Share Acquisitions – Nevada has adopted a control share acquisitions statute designed to afford stockholders of public corporations
in Nevada protection against acquisitions in which a person, entity or group seeks to gain voting control. With enumerated exceptions,
the statute provides that shares acquired within certain specific ranges will not possess voting rights in the election of directors
unless the voting rights are approved by a majority vote of the public corporation’s disinterested stockholders. Disinterested
shares are shares other than those owned by the acquiring person or by a member of a group with respect to a control share acquisition,
or by any officer of the corporation or any employee of the corporation who is also a director. The specific acquisition ranges that
trigger the statute are: acquisitions of shares possessing one-fifth or more but less than one-third of all voting power; acquisitions
of shares possessing one-third or more but less than a majority of all voting power; or acquisitions of shares possessing a majority
or more of all voting power. Under certain circumstances, the statute permits the acquiring person to call a special stockholders’
meeting for the purpose of considering the grant of voting rights to the holder of the control shares. The statute also enables a corporation
to provide for the redemption of control shares with no voting rights under certain circumstances.
Transfer
Agent and Registrar
The
transfer agent and registrar for our Common Stock is Direct Transfer, LLC. Its mailing address is 1 Glendwood Ave., Ste 1001, Raleigh,
NC 27603, its telephone number is (919) 744-2722, and its facsimile number is (646) 225-7274.
EXHIBIT 10.7
EXHIBIT
31.1
CERTIFICATION
OF PRINCIPAL EXECUTIVE OFFICER PURSUANT TO
SECURITIES
EXCHANGE ACT RULES 13A-14 AND 15D-14
AS
ADOPTED PURSUANT TO
SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002
I, Todd Denkin,
certify that:
1. |
I have reviewed this quarterly
report on Form 10-Q for the fiscal quarter ended December 31, 2023 of Digipath, Inc.; |
|
|
2. |
Based on my knowledge,
this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this
report; |
|
|
3. |
Based on my knowledge,
the financial statements, and other financial information included in this report, fairly present in all material respects the financial
condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
|
|
4. |
The registrant’s
other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined
in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)
and 15d-15(f)) for the registrant and have: |
|
a. |
Designed such disclosure
controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material
information relating to the registrant, is made known to us by others within those entities, particularly during the period in which
this report is being prepared; |
|
|
|
|
b. |
Designed such internal
control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for
external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
c. |
Evaluated the effectiveness
of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
|
|
|
d. |
Disclosed in this report
any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent
fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the registrant’s internal control over financial reporting. |
5. |
The registrant’s
other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting,
to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the
equivalent functions): |
|
a. |
All significant deficiencies
and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely
affect the registrant’s ability to record, process, summarize and report financial information; and |
|
|
|
|
b. |
Any fraud, whether or not
material, that involves management or other employees who have a significant role in the small business issuer’s internal control
over financial reporting. |
Dated:
February 14, 2024
|
/s/
Todd Denkin |
|
Todd Denkin, Principal Executive Officer |
|
(Principal Executive Officer) |
EXHIBIT
31.2
CERTIFICATION
OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO
SECURITIES
EXCHANGE ACT RULES 13A-14 AND 15D-14
AS
ADOPTED PURSUANT TO
SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002
I,
A. Stone Douglass, certify that:
1. |
I
have reviewed this quarterly report on Form 10-Q for the fiscal quarter ended December 31, 2023 of Digipath, Inc.; |
|
|
2. |
Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report; |
|
|
3. |
Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
this report; |
|
|
4. |
The
registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a. |
Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly
during the period in which this report is being prepared; |
|
|
|
|
b. |
Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
c. |
Evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about
the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and |
|
|
|
|
d. |
Disclosed
in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting. |
5. |
The
registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or
persons performing the equivalent functions): |
|
a. |
All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and |
|
|
|
|
b. |
Any
fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer’s
internal control over financial reporting. |
Date:
February 14, 2024
|
/s/
A. Stone Douglass |
|
A.
Stone Douglass, Chief Financial Officer |
|
(Principal
Financial Officer) |
Exhibit
32.1
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Quarterly Report of Digipath, Inc. (the “Company”) on Form 10-Q for the period ending December 31, 2023
(the “Report”) I, Todd Denkin, Principal Executive Officer of the Company, certify, pursuant to 18 USC Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:
|
(1) |
The
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
|
|
(2) |
The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company. |
Dated:
February 14, 2024
/s/
Todd Denkin |
|
Todd
Denkin, Principal Executive Officer |
|
This
certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required
by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934,
as amended.
Exhibit
32.2
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Quarterly Report of Digipath, Inc. (the “Company”) on Form 10-Q for the period ending December 31, 2023
(the “Report”) I, A. Stone Douglass, Chief Financial Officer of the Company, certify, pursuant to 18 USC Section 1350, as
adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:
|
(1) |
The
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
|
|
(2) |
The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company. |
Dated:
February 14, 2024
/s/
A. Stone Douglass |
|
A.
Stone Douglass, Chief Financial Officer |
|
This
certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required
by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934,
as amended.
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v3.24.0.1
Consolidated Balance Sheets - USD ($)
|
Dec. 31, 2023 |
Sep. 30, 2023 |
Current assets: |
|
|
Cash |
$ 308,252
|
$ 271,006
|
Note receivable, net of allowance of $625,000 |
|
|
Other current assets |
8,090
|
8,570
|
Assets held for sale - current |
556,023
|
486,222
|
Total current assets |
872,365
|
765,798
|
Assets held for sale – long term |
648,498
|
643,666
|
Total non-current assets |
648,498
|
643,666
|
Total Assets |
1,520,863
|
1,409,464
|
Current liabilities: |
|
|
Accounts payable |
92,220
|
122,094
|
Current maturities of notes payable |
595,965
|
565,000
|
Liabilities held for sale - current |
308,532
|
368,655
|
Total current liabilities |
3,089,234
|
3,121,814
|
Non-current liabilities: |
|
|
Liabilities held for sale – long term |
150,336
|
159,156
|
Total non-current liabilities |
150,336
|
159,156
|
Total Liabilities |
3,239,570
|
3,280,970
|
Series B convertible preferred stock, $0.001 par value, 1,500,000 shares authorized; 333,600 shares issued and outstanding as of December 31, 2023 and September 30, 2023 |
333,600
|
333,600
|
Commitments and Contingencies |
|
|
Stockholders’ Deficit: |
|
|
Common stock, $0.001 par value, 250,000,000 shares authorized; 87,096,820 shares issued and outstanding at December 31, 2023 and September 30, 2023, respectively |
87,097
|
87,097
|
Additional paid-in capital |
17,469,899
|
17,468,746
|
Accumulated deficit |
(19,610,351)
|
(19,761,997)
|
Total Stockholders’ Deficit |
(2,052,307)
|
(2,205,106)
|
Total Liabilities and Stockholders’ Deficit |
1,520,863
|
1,409,464
|
Series A Convertible Preferred Stock [Member] |
|
|
Stockholders’ Deficit: |
|
|
Preferred stock value |
1,048
|
1,048
|
Series C Convertible Preferred Stock [Member] |
|
|
Stockholders’ Deficit: |
|
|
Preferred stock value |
|
|
Nonrelated Party [Member] |
|
|
Current liabilities: |
|
|
Accrued expenses – related party |
320,235
|
328,491
|
Current maturities of convertible notes payable related parties, net of discounts |
1,407,945
|
1,385,932
|
Related Party [Member] |
|
|
Current liabilities: |
|
|
Accrued expenses – related party |
17,760
|
12,390
|
Current maturities of convertible notes payable related parties, net of discounts |
$ 346,577
|
$ 339,252
|
X |
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v3.24.0.1
Consolidated Balance Sheets (Parenthetical) - USD ($)
|
Dec. 31, 2023 |
Sep. 30, 2023 |
Allowance for note receivable |
$ 625,000
|
$ 625,000
|
Preferred stock, par value |
$ 0.001
|
|
Preferred stock, shares authorized |
10,000,000
|
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
250,000,000
|
250,000,000
|
Common stock, shares issued |
87,096,820
|
87,096,820
|
Common stock, shares outstanding |
87,096,820
|
87,096,820
|
Series B Convertible Preferred Stock [Member] |
|
|
Temporary equity, par value |
$ 0.001
|
$ 0.001
|
Temporary equity, shares authorized |
1,500,000
|
1,500,000
|
Temporary equity, shares issued |
333,600
|
333,600
|
Temporary equity, shares outstanding |
333,600
|
333,600
|
Series A Convertible Preferred Stock [Member] |
|
|
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
Preferred stock, shares authorized |
6,000,000
|
6,000,000
|
Preferred stock, shares issued |
1,047,942
|
1,047,942
|
Preferred stock, shares outstanding |
1,047,942
|
1,047,942
|
Series C Convertible Preferred Stock [Member] |
|
|
Temporary equity, shares issued |
0
|
|
Temporary equity, shares outstanding |
0
|
|
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
Preferred stock, shares authorized |
1,000
|
1,000
|
Preferred stock, shares issued |
0
|
0
|
Preferred stock, shares outstanding |
0
|
0
|
X |
- DefinitionAmount of allowance for credit loss on financing receivable, classified as current.
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v3.24.0.1
Consolidated Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
Dec. 31, 2023 |
Dec. 31, 2022 |
Income Statement [Abstract] |
|
|
Revenues |
|
|
Cost of sales |
|
|
Gross profit |
|
|
Operating expenses: |
|
|
General and administrative |
14,743
|
39,524
|
Professional fees |
55,821
|
67,812
|
Total operating expenses |
70,564
|
107,336
|
Operating loss |
(70,564)
|
(107,336)
|
Other income (expense): |
|
|
Other Expense |
|
(55,000)
|
Other income |
13,896
|
|
Interest expense |
(84,313)
|
(97,152)
|
Total other expense |
(70,417)
|
(152,152)
|
Net loss from continuing operations |
(140,981)
|
(259,488)
|
Net income from discontinued operations |
292,627
|
19,158
|
Net income (loss) |
$ 151,646
|
$ (240,330)
|
Weighted average number of common shares outstanding – basic |
87,096,820
|
82,219,103
|
Weighted average number of common shares outstanding – fully diluted |
87,096,820
|
82,219,103
|
Net loss per share from continuing operations – basic |
$ (0.00)
|
$ (0.00)
|
Net income per share from discontinued operations – basic |
0.00
|
0.00
|
Net income (loss) per share – basic |
0.00
|
(0.00)
|
Net loss per share from continuing operations – diluted |
(0.00)
|
(0.00)
|
Net income per share from discontinued operations – diluted |
0.00
|
0.00
|
Net income (loss) per share – diluted |
$ 0.00
|
$ (0.00)
|
X |
- DefinitionThe aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.
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v3.24.0.1
Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($)
|
Preferred Stock [Member]
Series B Convertible Preferred Stock [Member]
|
Preferred Stock [Member]
Series A Convertible Preferred Stock [Member]
|
Preferred Stock [Member]
Series C Convertible Preferred Stock [Member]
|
Common Stock [Member] |
Stock Payable [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Series B Convertible Preferred Stock [Member] |
Series C Convertible Preferred Stock [Member] |
Total |
Balance at Sep. 30, 2022 |
$ 333,600
|
$ 1,048
|
$ 1
|
$ 75,147
|
$ 71,745
|
$ 17,117,958
|
$ (20,008,771)
|
|
|
$ (2,742,872)
|
Balance, shares at Sep. 30, 2022 |
333,600
|
|
|
|
|
|
|
|
|
|
Balance at Sep. 30, 2022 |
$ 333,600
|
|
|
|
|
|
|
|
|
|
Balance, shares at Sep. 30, 2022 |
|
1,047,942
|
1,000
|
75,146,820
|
|
|
|
|
|
|
Stock-based compensation |
|
|
|
|
|
8,306
|
|
|
|
8,306
|
Net income (loss) |
|
|
|
|
|
|
(240,330)
|
|
|
(240,330)
|
Issuance of common shares to settle stock payable |
|
|
|
$ 7,150
|
(71,745)
|
64,595
|
|
|
|
|
Issuance of common shares to settle stock payable, shares |
|
|
|
7,150,000
|
|
|
|
|
|
|
Warrants issued as debt financing costs |
|
|
|
|
|
93,938
|
|
|
|
93,938
|
Balance at Dec. 31, 2022 |
$ 333,600
|
$ 1,048
|
$ 1
|
$ 82,297
|
|
17,284,797
|
(20,249,101)
|
|
|
(2,880,958)
|
Balance, shares at Dec. 31, 2022 |
333,600
|
|
|
|
|
|
|
|
|
|
Balance at Dec. 31, 2022 |
$ 333,600
|
|
|
|
|
|
|
|
|
|
Balance, shares at Dec. 31, 2022 |
|
1,047,942
|
1,000
|
82,296,820
|
|
|
|
|
|
|
Balance at Sep. 30, 2023 |
$ 333,600
|
$ 1,048
|
|
$ 87,097
|
|
17,468,746
|
(19,761,997)
|
|
|
(2,205,106)
|
Balance, shares at Sep. 30, 2023 |
333,600
|
|
|
|
|
|
|
333,600
|
|
|
Balance at Sep. 30, 2023 |
$ 333,600
|
|
|
|
|
|
|
|
|
333,600
|
Balance, shares at Sep. 30, 2023 |
|
1,047,942
|
|
87,096,820
|
|
|
|
|
|
|
Stock-based compensation |
|
|
|
|
|
1,153
|
|
|
|
1,153
|
Net income (loss) |
|
|
|
|
|
|
151,646
|
|
|
151,646
|
Balance at Dec. 31, 2023 |
$ 333,600
|
$ 1,048
|
|
$ 87,097
|
|
$ 17,469,899
|
$ (19,610,351)
|
|
|
(2,052,307)
|
Balance, shares at Dec. 31, 2023 |
333,600
|
|
|
|
|
|
|
333,600
|
0
|
|
Balance at Dec. 31, 2023 |
$ 333,600
|
|
|
|
|
|
|
|
|
$ 333,600
|
Balance, shares at Dec. 31, 2023 |
|
1,047,942
|
|
87,096,820
|
|
|
|
|
|
|
X |
- DefinitionAmount of increase in additional paid in capital (APIC) resulting from the issuance of warrants. Includes allocation of proceeds of debt securities issued with detachable stock purchase warrants.
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v3.24.0.1
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
3 Months Ended |
Dec. 31, 2023 |
Dec. 31, 2022 |
Cash flows from operating activities |
|
|
Net loss from continuing operations |
$ (140,981)
|
$ (259,488)
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
Stock-based compensation |
1,153
|
8,306
|
Amortization of debt discounts |
29,338
|
48,916
|
Impairment of fixed assets |
|
55,000
|
Decrease (increase) in assets: |
|
|
Other current assets |
480
|
4,904
|
Increase (decrease) in liabilities: |
|
|
Accounts payable |
(24,082)
|
33,087
|
Accrued expenses |
17,286
|
(34,508)
|
Accrued expenses – related parties |
5,000
|
12,000
|
Net cash used in operating activities from continuing operations |
(111,806)
|
(131,784)
|
Net cash provided by operating activities from discontinued operations |
176,503
|
149,017
|
Net cash provided by operating activities |
64,697
|
17,233
|
Cash flows from investing activities |
|
|
Proceeds from sale of collateralized assets |
|
100,000
|
Net cash provided by (used in) investing activities from continuing operations |
|
100,000
|
Net cash used in investing activities from discontinued operations |
(11,667)
|
(2,666)
|
Net cash provided by (used in) investing activities |
(11,667)
|
97,334
|
Cash flows from financing activities |
|
|
Net cash used in financing activities from continuing operations |
|
|
Net cash used in financing activities from discontinued operations |
(15,784)
|
(14,904)
|
Net cash used in financing activities |
(15,784)
|
(14,904)
|
Net increase (decrease) in cash |
37,246
|
99,664
|
Cash – beginning |
271,006
|
56,168
|
Cash – ending |
308,252
|
155,832
|
Supplemental disclosures: |
|
|
Interest paid |
40,018
|
26,166
|
Income taxes paid |
|
|
Non-cash investing and financing activities: |
|
|
Common stock issued for settlement of stock payable |
|
71,745
|
Warrants issued for debt financing |
|
93,938
|
Receipt of assets on deposit |
|
6,076
|
Accounts payable and accrued interest added to note principal balance |
$ 30,965
|
|
X |
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v3.24.0.1
Nature of Business and Significant Accounting Policies
|
3 Months Ended |
Dec. 31, 2023 |
Accounting Policies [Abstract] |
|
Nature of Business and Significant Accounting Policies |
Note
1 – Nature of Business and Significant Accounting Policies
Nature
of Business
Digipath,
Inc. was incorporated in Nevada on October 5, 2010. Digipath, Inc. and its subsidiaries (“Digipath,” the “Company,”
“we,” “our” or “us”) is a service-oriented independent testing laboratory, data analytics and media
firm focused on the developing cannabis and hemp markets, and supports the cannabis industry’s best practices for reliable testing,
cannabis education and training. Our mission is to provide pharmaceutical-grade analysis and testing to the cannabis industry, under
ISO-17025:2017 guidelines, to ensure consumers and patients know exactly what is in the cannabis they ingest and to help maximize the
quality of our clients’ products through research, development, and standardization. Digipath has been operating a cannabis-testing
lab in Nevada since 2015.
Basis
of Presentation
The
accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the
United States of America (“GAAP”). Intercompany accounts and transactions have been eliminated.
The
unaudited condensed consolidated financial statements of the Company and the accompanying notes included in this Quarterly Report on
Form 10-Q are unaudited. In the opinion of management, all adjustments necessary for a fair presentation of the Condensed Consolidated
Financial Statements have been included. Such adjustments are of a normal, recurring nature. The Condensed Consolidated Financial Statements,
and the accompanying notes, are prepared in accordance with GAAP and do not contain certain information included in the Company’s
Annual Report on Form 10-K for the fiscal year ended September 30, 2023. The interim Condensed Consolidated Financial Statements should
be read in conjunction with that Annual Report on Form 10-K. Results for the interim periods presented are not necessarily indicative
of the results that might be expected for the entire fiscal year.
Principles
of Consolidation
The
accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control
and ownership at December 31, 2023:
Schedule of Entities Under Common Control and Ownership
|
| Jurisdiction of | |
|
Name of Entity |
| Incorporation | |
Relationship |
Digipath, Inc.(1) |
| Nevada | |
Parent |
Digipath Labs, Inc. |
| Nevada | |
Subsidiary |
Digipath Labs CA, Inc (2) |
| California | |
Subsidiary |
Digipath Labs S.A.S.(3) |
| Colombia | |
Subsidiary |
VSSL Enterprises, Ltd.(4) |
| Canada | |
Subsidiary |
(1) |
Holding
company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent
company. |
(2) |
Formed
during the second fiscal quarter of 2021, but has not yet commenced significant operations. |
(3) |
Formed
during the first fiscal quarter of 2019, but has not yet commenced significant operations. |
(4) |
Acquired
on March 11, 2020. |
The
consolidated financial statements herein contain the operations of the wholly-owned subsidiaries listed above. All significant inter-company
transactions have been eliminated in the preparation of these financial statements. The parent company and subsidiaries will be collectively
referred to herein as the “Company”, “Digipath” or “DIGP”. The Company’s headquarters are located
in Las Vegas, Nevada and substantially all of its customers are within the United States.
These
statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for
fair presentation of the information contained therein.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes
revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following
steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction
price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance
obligation is satisfied.
Our
revenue is primarily generated through our subsidiary, Digipath Labs, Inc. (“Digipath Labs”), which recognizes revenue from
the analytical testing of cannabis products for licensed producers and cultivators within the state of Nevada on a determinable fixed
fee per test, or panel of tests, basis. Revenue from the performance of those services is
recognized upon completion of the tests, at which time test results are delivered to the customer, provided collectability of the fee
is reasonably assured. We typically require payment within thirty days of the delivery of results.
For
the three months ended December 31, 2023 and 2022, all revenues are classified as part of Net income from discontinued operations
in the accompanying consolidated statement of operations
Discontinued
Operations
On
April 20, 2023, the Company and Digipath Labs entered into an Asset Purchase Agreement (the “Purchase Agreement”) with DPL
NV, LLC (“Buyer”), pursuant to which Digipath Labs has agreed to sell substantially all of its assets to Buyer for a cash
purchase price of $2,300,000 (the “Purchase Price”). The business of an entity that is in the process of disposing its assets
by sale, or that intends to cease operations, is reported as discontinued operations if the transaction represents a strategic shift
that will have a major effect on an entity’s operations and financial results. As such, the Company’s lab testing business
is now reported as discontinued operations.
Assets
and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations
in the Consolidated Balance Sheets as of December 31, 2023 and September 30, 2023. The results of discontinued operations are aggregated
and presented separately in the Consolidated Statements of Operations as net income from discontinued operations for the periods ended
December 31, 2023 and 2022. The cash flows of the discontinued operations are reflected as cash flows of discontinued operations within
the Company’s Consolidated Statements of Cash Flows for the periods ended December 31, 2023 and 2022.
Amounts
presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical
basis of assets, liabilities, results of operations, and cash flows of Digipath Labs. The discontinued operations exclude general corporate
allocations.
Basic
and Diluted Loss Per Share
The
basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted
net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average
number of common shares outstanding plus potential dilutive securities. For the three months ended December 31, 2023 and 2022, potential
dilutive securities of 83,125,488 shares issuable upon conversion of convertible notes payable, 8,120,000 and 6,020,000, respectively,
shares issuable upon exercise of options, 15,387,050 shares issuable upon exercise of warrants, and 13,579,710 shares issuable upon conversion
of our Preferred A and Preferred B shares, respectively, had an anti-dilutive
effect and were not included in the calculation of diluted net loss per common share.
Reclassifications
Certain
reclassifications have been made to the prior period financial statements to conform to the current period presentation. These reclassifications
had no effect on our previously reported results of operations or accumulated deficit.
Recently
Issued Accounting Pronouncements
There
are no recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a material effect on its
financial position, results of operations, or cash flows.
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- DefinitionThe entire disclosure for the general note to the financial statements for the reporting entity which may include, descriptions of the basis of presentation, business description, significant accounting policies, consolidations, reclassifications, new pronouncements not yet adopted and changes in accounting principles.
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v3.24.0.1
Going Concern
|
3 Months Ended |
Dec. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Going Concern |
Note
2 – Going Concern
As
shown in the accompanying consolidated financial statements, as of December 31,
2023, the Company had negative working capital of $2,216,869, and accumulated recurring losses of $19,610,351, and $308,252 of cash on
hand, which may not be sufficient to sustain operations. These factors raise substantial doubt about the Company’s ability to continue
as a going concern.
The
consolidated financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company’s
ability to continue as a going concern. These financial statements also do not include any adjustments relating to the recoverability
and classification of recorded asset amounts or amounts and classifications of liabilities that might be necessary should the Company
be unable to continue as a going concern.
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- DefinitionThe entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.
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v3.24.0.1
Fair Value of Financial Instruments
|
3 Months Ended |
Dec. 31, 2023 |
Fair Value Disclosures [Abstract] |
|
Fair Value of Financial Instruments |
Note
3 – Fair Value of Financial Instruments
Under
FASB ASC 820-10-5, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date (an exit price). The standard outlines a valuation framework and creates
a fair value hierarchy in order to increase the consistency and comparability of fair value measurements and the related disclosures.
Under GAAP, certain assets and liabilities must be measured at fair value, and FASB ASC 820-10-50 details the disclosures that are required
for items measured at fair value.
The
Company has certain financial instruments that must be measured under the new fair value standard. The following schedule summarizes
the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of December 31, 2023 and September
30, 2023, respectively:
Summary of Financial Instruments at Fair Value on Recurring Basis
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
Fair Value Measurements at December 31, 2023 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
Assets | |
| | |
| | |
| |
Cash | |
$ | 308,252 | | |
$ | - | | |
$ | - | |
| |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | |
Notes payable | |
| - | | |
| 595,965 | | |
| - | |
Convertible notes payable, net of discounts of $13,713 | |
| - | | |
| - | | |
| 1,754,522 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
Fair Value Measurements at September 30, 2023 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
Assets | |
| | | |
| | | |
| | |
Cash | |
$ | 271,006 | | |
$ | - | | |
$ | - | |
| |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | |
Notes payable | |
| - | | |
| 565,000 | | |
| - | |
Convertible notes payable, net of discounts of $43,051 | |
| - | | |
| - | | |
| 1,725,184 | |
There
were no transfers of financial assets or liabilities between Level 1, Level 2 and Level 3 inputs for the three months ended December
31, 2023.
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- DefinitionThe entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.
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v3.24.0.1
Related Party Transactions
|
3 Months Ended |
Dec. 31, 2023 |
Related Party Transactions [Abstract] |
|
Related Party Transactions |
Note
4 – Related Party Transactions
During
the three months ended December 31, 2023 the Company incurred compensation expense of $15,000 for services provided by its CFO. As of
December 31, 2023, no amounts were owed to the CFO for services provided.
During
the three months ended December 31, 2023 the Company accrued fees of $5,000 for services provided by its directors. As of December 31,
2023, the Company has accrued a total of $15,000 in fees for services provided by its directors.
As
of December 31, 2023, the Company has accrued a total of $2,760 in reimbursable expenses owed to the officers and directors.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.0.1
Note Receivable
|
3 Months Ended |
Dec. 31, 2023 |
Receivables [Abstract] |
|
Note Receivable |
Note
5 – Note Receivable
On
various dates between December 28, 2018 and June 13, 2019, we loaned Northwest Analytical Labs, Inc. a total of $95,000. The loans bear
interest at an annual rate of 10%, are evidenced by secured demand notes, and are secured by a lien on the borrower’s assets. An
allowance for doubtful accounts for the full value of the notes has been recorded due to the uncertainty of collectability.
On
various dates between August 23, 2021 and September 30, 2022, we loaned C3 Labs, Inc. (“C3 Labs”) a total of $1,056,570.
The loans bore interest at an annual rate of 8%. These loans were evidenced by secured demand notes, and were secured by a lien on the
borrower’s assets and had a maturity date of August
23, 2022. The Company had recorded total accrued interest of $64,017 as of September 30, 2022. As of September 30, 2022, the Company
recorded a full allowance against the loans and related accrued interest.
The
loans were made in connection with a potential acquisition of a controlling interest in C3 Labs pursuant to a letter of intent. On March
11, 2022, the Company notified the current owners of C3 Labs of its termination of the letter of intent and took possession of the equipment
of C3 Labs (“C3 Equipment”).
On
December 8, 2022, the Company entered into an Asset Purchase Agreement with Invictus Wealth Group (“Invictus”), whereby the
Company agreed to sell the C3 Equipment to Invictus for a total purchase price of $900,000. The purchase price consisted of an upfront
payment of $275,000, and a note receivable (“Invictus
Note”) in the amount of $625,000. The Invictus Note has a maturity date of December 31, 2023, accrues interest at a rate of 10%
per annum, and provides for principal payments of $100,000 each due on June 30, 2023 and September 30, 2023, with the final payment of
$425,000 due on December 31, 2023. As of June 30, 2023 the Company received the full down payment of $275,000. In April 2023, the Invictus
Note was amended and restated to extend the maturity date to March 31, 2024, with principal payments of $100,000 each due on September
30, 2023 and December 31, 2023, with the final payment of $425,000 due on March 31, 2024. Subsequent to December 31, 2023, the Company
amended the Invictus Note for a second time to extend the maturity date to December 31, 2025, with principal payments of $50,000 each
due on June 30, 2024, September 30, 2024 and December 31, 2024, $100,000 due on March 31, 2025 and June 30, 2025, $125,000 due on September
30, 2025 with the final payment of $216,780 due on December 31, 2025.
The
Company recorded a full allowance against the Invictus Note, as of the transaction date, as collectability was not reasonably assured
at of the transaction date.
|
X |
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v3.24.0.1
Notes Payable
|
3 Months Ended |
Dec. 31, 2023 |
Debt Disclosure [Abstract] |
|
Notes Payable |
Note
6 –Notes Payable
Notes
payable consists of the following at December 31, 2023 and September 30, 2023, respectively:
Schedule of Notes Payable
| |
December
31,
2023 | | |
September
30,
2023 | |
| |
| | |
| |
On
September 10, 2021, the Company issued a Secured Promissory note in the principal amount of $675,000 to US Canna Lab I, LLC (the
“Canna Lab Note”). The Canna Lab Note carries interest at 12% per annum and is due on September 10, 2024, with monthly
principal and interest payments of $22,419.66 beginning on October 1, 2021. In addition, the Company was advanced an additional $115,000
of funds during the year ended September 30, 2022 under the same terms as the original note. During the years ended September 30,
2023 and 2022, the Company repaid $100,000 and $125,000, respectively of the principal balance on the Canna Lab Note. However, as
a result of the Company not meeting the monthly payment obligations, the Canna Lab Note
is in technical default, however, no default notice has been provided by Canna Lab as
of the date of this filing. There are no additional obligations of the Company under default with the exception of being due on demand.
During the three months ended December 31, 2023, $35,965 of accrued interest and outstanding payables were transferred to the principal
balance of the Canna Lab Note | |
$ | 595,965 | | |
$ | 565,000 | |
| |
| | | |
| | |
Total
notes payable | |
| 595,965 | | |
| 565,000 | |
Less:
current maturities | |
| (595,965 | ) | |
| (565,000 | ) |
Notes
payable | |
$ | - | | |
$ | - | |
| |
| | | |
| | |
The
Company recorded interest expense pursuant to the stated interest rate and closing costs on the notes payable in the amount of $18,026
and $12,000 during the three months ended December 31, 2023 and 2022. | |
| |
| | | |
| | |
Notes
payable – discontinued operations | |
| | | |
| | |
| |
| | | |
| | |
On
December 26, 2019, the Company financed the purchase of $377,124 of lab equipment, in part, with the proceeds of a bank loan in the
amount of $291,931. The loan bears interest at the rate of 5.75% per annum and requires monthly payments of $5,622 over the five-year
term of the loan ending on December 26, 2024. The Company’s obligations under this loan are secured by a lien on the purchased
equipment. | |
| 79,548 | | |
| 80,428 | |
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v3.24.0.1
Convertible Notes Payable
|
3 Months Ended |
Dec. 31, 2023 |
Debt Disclosure [Abstract] |
|
Convertible Notes Payable |
Note
7 – Convertible Notes Payable
Related
party convertible notes payable consist of
the following at December 31, 2023 and September 30, 2023, respectively:
Schedule of Related Party Convertible Notes Payable
| |
December 31, | | |
September 30, | |
| |
2023 | | |
2023 | |
| |
| | |
| |
On February 10, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $350,000. The Note matured on August 10, 2022, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $50,000 of proceeds and the promissory note was increased to $400,000. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $50,000 of principal into 1,666,667 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension , the Company agreed to issue 4,550,000 common shares, which were recorded as debt discount with a relative fair value of $43,788. As a result of the shares issued upon the extension agreement, the lender now holds more the 5% of the total outstanding common shares, and is therefore considered a related party. | |
$ | 350,000 | | |
$ | 350,000 | |
| |
| | | |
| | |
Total related party convertible notes payable | |
| 350,000 | | |
| 350,000 | |
Less: unamortized debt discounts | |
| (3,423 | ) | |
| (10,748 | ) |
Total convertible debt | |
| 346,577 | | |
| 339,252 | |
Less: current maturities | |
| (346,577 | ) | |
| (339,252 | ) |
Related party convertible notes payable | |
$ | - | | |
$ | - | |
Convertible
notes payable consist of the following at December 31, 2023 and September 30, 2023, respectively:
Schedule of Convertible Notes Payable
| |
December 31, | | |
September 30, | |
| |
2023 | | |
2023 | |
| |
| | |
| |
On February 11, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $50,000. The Note matured on August 11, 2022, as amended, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $10,000 of proceeds and the promissory note was increased to $60,000. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $10,000 of principal into 333,334 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension, the Company agreed to issue 650,000 common shares, which were recorded as debt discount, with a relative fair value of $6,989. | |
$ | 50,000 | | |
$ | 50,000 | |
| |
| | | |
| | |
On February 11, 2020, the
Company completed the sale to an accredited investor of a 9% Secured Subordinated Convertible Promissory Note in the principal amount
of $150,000. The Note matured on August 11, 2022,
as amended, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a
conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional
$50,000 of proceeds and the promissory note was increased to $200,000. The Company’s obligations under the Note are secured by
subordinated lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement
between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $50,000 of principal into
1,666,667 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity
date of the note to February 11, 2024. In exchange for the extension, the Company agreed
to issue 1,950,000 common shares, which were recorded as debt discount, with a relative fair value of $20,968. | |
| 150,000 | | |
| 150,000 | |
| |
| | | |
| | |
On September 23, 2019,
the Company received proceeds of $200,000 on a senior secured convertible note that carries an 8% interest rate, which matured
on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion of the
note holder at a fixed conversion price of $0.11 per share. On September 30, 2020, the maturity date was extended to August 10, 2022
and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by a lien on the
assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. On February 22, 2021, the noteholder converted $90,000 of principal
into 3,000,000 shares of common stock at a conversion price of $0.03 per share. On September 30, 2021 ,
the note was amended to add the outstanding short term notes and accrued interest into the principal balance, making the outstanding
balance $355,469, as amended. As a result of the modification, the Company recorded an additional debt discount of $98,188, as a result
of the beneficial conversion feature of the additional principal. On October 1, 2022, the Company further extended the maturity date
to February 11, 2024. In connection with the modification, the Company issued warrants to purchase 4,621,105 shares of common stock,
with a fair value of $32,166, which was recorded as a debt discount. | |
| 355,469 | | |
| 355,469 | |
| |
| | | |
| | |
On November 8, 2018, the
Company received proceeds of $350,000 on a senior secured convertible note that carries an 8% interest rate, which matured
on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion of the
note holder at a fixed conversion price of $0.14 per share. On September 30, 2020, the maturity date was extended to August 10, 2022
and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by a lien on the
assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. On October 1, 2022, the Company further extended the maturity
date to February 11, 2024. In connection with the modification, the Company issued warrants to purchase 4,550,000 shares of common stock,
with a fair value of $31,671, which was recorded as a debt discount. | |
| 350,000 | | |
| 350,000 | |
| |
| | | |
| | |
On October 1, 2022, the
Company entered into a senior secured convertible note that carries an 8% interest rate, which matures on February 11, 2024. The
Note documented the advances made during the year ended September 30, 2022 in the amount of $362,765. The principal and interest on the
Note are convertible into common shares at a conversion price of $0.01. In connection with the note, the Company issued warrants to purchase
4,715,945 shares of common stock, with a fair value of $30,102, which was recorded as a
debt discount. | |
| 362,765 | | |
| 362,765 | |
| |
| | | |
| | |
On
November 5, 2018, the Company received proceeds of $150,000 on a senior secured convertible note that carries an 8% interest rate, which
matured on August 10, 2022, as amended. The principal and interest were convertible
into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. On September 30, 2020,
the maturity date was extended to August 10, 2022 and the conversion price was amended to $0.03 per share. The Company’s obligations
under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. | |
| 150,000 | | |
| 150,000 | |
| |
| | | |
| | |
Total convertible notes payable | |
| 1,418,234 | | |
| 1,418,234 | |
Less: unamortized debt discounts | |
| (10,289 | ) | |
| (32,302 | ) |
Total convertible debt | |
| 1,407,945 | | |
| 1,385,932 | |
Less: current maturities | |
| (1,407,945 | ) | |
| (1,385,932 | ) |
Convertible notes payable | |
$ | - | | |
$ | - | |
In
addition, the Company recognized and measured the embedded beneficial conversion feature present in the convertible notes by allocating
a portion of the proceeds equal to the intrinsic value of the feature to additional paid-in-capital. The intrinsic value of the feature
was calculated on the commitment date using the effective conversion price of the convertible notes. This intrinsic value is limited
to the portion of the proceeds allocated to the convertible debt.
The
aforementioned accounting treatment resulted in a total debt discount equal to $93,938 during the year ended September 30,
2023. The discount is amortized on a straight-line basis from the dates of issuance until the earlier of the stated redemption
date of the debt, as noted above, or the actual settlement date. The Company recorded debt amortization expense attributed to the aforementioned
debt discount in the amounts of $29,338 and $48,916, during the three months ended December 31, 2023 and 2022, respectively. Unamortized
discount as of December 31, 2023 is $13,712.
All
of the convertible notes (except the related party convertible note) limit the
maximum number of shares that can be owned by each note holder as a result of the conversions to common stock to 4.99% of the Company’s
issued and outstanding shares.
The
Company recorded interest expense pursuant to the stated interest rates on the convertible notes in the amount of $37,527 and $36,236
for the three months ended December 31, 2023 and 2022, respectively.
The
Company recognized interest expense for the three months ended December 31, 2023 and 2022, respectively, as follows:
Schedule of Interest Expense
| |
December 31, | | |
December 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Interest on notes payable | |
| 18,026 | | |
| 12,000 | |
Amortization of beneficial conversion features | |
| 29,338 | | |
| 48,916 | |
Interest on convertible notes | |
| 36,949 | | |
| 36,236 | |
Total interest expense | |
$ | 84,313 | | |
$ | 97,152 | |
|
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v3.24.0.1
Stockholders’ Equity
|
3 Months Ended |
Dec. 31, 2023 |
Equity [Abstract] |
|
Stockholders’ Equity |
Note
8 – Stockholders’ Equity
Preferred
Stock
The
Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.001 per share, of which 6,000,000 have been
designated as Series A Convertible Preferred Stock (“Series A Preferred”), 1,500,000 have been designated as Series B Convertible
Preferred Stock (“Series B Preferred”), and 1,000 shares have been designated as Series C Preferred Stock (“Series
C Preferred”) with the remaining 2,499,000 shares available for designation from time to time by the Board as set forth below.
As of December 31, 2023, there were 1,047,942 shares of Series A Preferred issued and outstanding, 333,600 shares of Series B Preferred
issued and outstanding and no shares of Series C Preferred issued and outstanding. The Board of Directors is authorized to determine
the number of series into which the undesignated shares of preferred stock may
be divided and to determine the rights, preferences, privileges and restrictions granted to any series of the preferred stock. Each share
of Series A Preferred is currently convertible into five shares of common stock and each share of Series B Preferred is currently convertible
into twenty-five shares of common stock.
Series
A
The
conversion price is adjustable in the event of stock splits and other adjustments in the Company’s capitalization, and in the event
of certain negative actions undertaken by the Company. At the current conversion price, the 1,047,942 shares of Series A Preferred outstanding
at December 31, 2023 are convertible into 5,239,710 shares of the common stock of the Company. No holder is permitted to convert its
shares of Series A Preferred if such conversion would cause the holder to beneficially own more than 4.99% of the issued and outstanding
common stock of the Company immediately after such conversion, unless waived by such holder by providing at least sixty-five days’
notice.
Additional
terms of the Series A Preferred include the following:
● |
The
shares of Series A Preferred are entitled to dividends when, as and if declared by the Board as to the shares of the common stock
of the Company into which such Series A Preferred may then be converted, subject to the 4.99% beneficial ownership limitation described
above. |
|
|
● |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, the shares of Series
A Preferred are entitled to receive, prior to any distribution to the holders of common stock, 100% of the purchase price per share
of Series A Preferred plus all accrued but unpaid dividends. |
|
|
● |
The
Series A Preferred plus all declared but unpaid dividends thereon automatically will be converted into common stock, at the then
applicable conversion rate, upon the affirmative vote of the holders of a majority of the outstanding shares of Series A Preferred. |
|
|
● |
Each
share of Series A Preferred will carry a number of votes equal to the number of shares of common stock into which such Series A Preferred
may then be converted, subject to the 4.99% beneficial ownership limitation described above. The Series A Preferred generally will
vote together with the common stock and not as a separate class, except as provided below. |
|
|
● |
Consent
of the holders of the outstanding Series A Preferred , voting separately as a class,
is required in order for the Company to: (i) amend or change the rights, preferences, privileges or powers of, or the restrictions
provided for the benefit of, the Series A Preferred; (ii) authorize, create or issue shares of any class of stock having rights,
preferences, privileges or powers superior to the Series A Preferred; (iii) reclassify any outstanding shares into shares having
rights, preferences, privileges or powers superior to the Series A Preferred; or (iv) amend the Company’s Articles of Incorporation
or Bylaws in a manner that adversely affects the rights of the Series A Preferred. |
|
|
● |
Pursuant
to various Securities Purchase Agreements, holders of Series A Preferred are
entitled to unlimited “piggyback” registration rights on registrations by the Company, subject to pro rata cutback at
any underwriter’s discretion. |
Series
C
The
shares of Series C Preferred were designated on July 20, 2022 and
each share has a Stated Value of $1. The principal feature of the Series C Preferred Stock is that it provides each
holder thereof, so long as he or she is an executive officer of the Company, with the ability to vote with the holders of the
Company’s common stock on all matters presented to the holders of common stock, whether at a special or annual meeting, by written
action in lieu of a meeting or otherwise, on the basis of 200,000 votes for each share of Series C Preferred Stock. The shares of Series
C Preferred Stock are not convertible into common stock, are not entitled to dividends, are not subject to redemption, and have a stated
value of $0.10 per share payable on any liquidation of the Company in preference to any payment payable to the holders of common stock.
As of December 31, 2023, there we no shares of Series C Preferred outstanding .
Additional
terms of the Series C Preferred include the following:
● |
The
shares of Series C Preferred are not entitled to dividends. |
|
|
● |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, or upon a change
in control whereby a stockholder gains control of 50% or more of the outstanding shares of common stock, the shares of Series C Preferred
are entitled to receive, prior to any distribution to the holders of common stock, 100% of the stated value per share of Series C
Preferred. |
|
|
● |
The
shares of Series C Preferred have no conversion rights. |
Common
Stock
The
Company has 250,000,000 shares of
common stock, par value $0.001 per share, authorized of which 87,096,820 shares were issued and outstanding as of December 31, 2023.
|
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- DefinitionThe entire disclosure for equity.
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v3.24.0.1
Mezzanine Equity
|
3 Months Ended |
Dec. 31, 2023 |
Mezzanine Equity |
|
Mezzanine Equity |
Note
9 – Mezzanine Equity
Series
B
The
shares of Series B Preferred were designated on December 29, 2021. Each share of Series
B Preferred has a Stated Value of $1.00 and is currently convertible into common stock at a conversion price equal to $0.04. The conversion
price of the Series B Preferred is subject to equitable adjustment in the event of a stock split, stock dividend or similar event with
respect to the common stock, and in the event of the issuance of common stock by the Company below the conversion price, subject to customary
exceptions. At the current conversion price, the 333,600 shares of Series B Preferred outstanding at December 31, 2023 are convertible
into 8,340,000 shares of the common stock of the Company. No holder is permitted to convert its shares of Series B Preferred if such
conversion would cause the holder to beneficially own more than 4.99% of the issued and outstanding common stock of the Company immediately
after such conversion, unless waived by such holder by providing at least sixty-five days’ notice.
Additional
terms of the Series B Preferred include the following:
● |
The
shares of Series B Preferred are not entitled to dividends, provided that if dividends are paid on the shares of common stock of
the Company, the Series B Preferred will be entitled to dividends based on the number of shares
of common stock into which the Series B Preferred may then be converted. |
|
|
● |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, or upon a change
in control whereby a stockholder gains control of 50% or more of the outstanding shares of common stock, the shares of Series B Preferred
are entitled to receive, prior to any distribution to the holders of common stock and Series A Preferred, 100% of the purchase price
per share of Series B Preferred plus all accrued but unpaid dividends. |
|
|
● |
Each
share of Series B Preferred carries a number of votes equal to the number of shares of common stock into which such shares
of Series B Preferred may then be converted. |
Due
to the change in control provision of the Series B Preferred, the Series B Preferred is classified as temporary equity on the balance
sheet.
|
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v3.24.0.1
Common Stock Options
|
3 Months Ended |
Dec. 31, 2023 |
Share-Based Payment Arrangement [Abstract] |
|
Common Stock Options |
Note
10 – Common Stock Options
Stock
Incentive Plan
On
June 21, 2016, we amended and restated our 2012 Stock Incentive Plan (the “2012 Plan”), which was originally adopted on March
5, 2012, and terminated on March 5, 2022. As amended, the 2012 Plan provides for the issuance of up to 11,500,000 shares of common stock
pursuant to the grant of options or other awards, including stock grants, to employees, officers or directors of, and consultants to,
the Company and its subsidiaries. Options granted under the 2012 Plan may either be intended to qualify as incentive stock options under
the Internal Revenue Code of 1986, or may be non-qualified options, and are exercisable over periods not exceeding ten years from date
of grant.
Amortization
of Stock-Based Compensation
A
total of $1,153 and $8,306 of stock-based compensation expense was recognized during the three months ended December 31, 2023 and 2022,
respectively, as a result of the vesting of common stock options issued in prior periods. As of December 31, 2023 no additional amounts
of unamortized expense remains to be amortized over the vesting period.
The
following is a summary of information about the stock options outstanding at December 31, 2023.
Summary of Common Stock Options Outstanding
Shares Underlying Options Outstanding | | |
Shares Underlying Options Exercisable | |
| | |
| | |
Weighted | |
| | |
| | |
| |
| | |
Shares | | |
Average | |
Weighted | | |
Shares | | |
Weighted | |
Range of | | |
Underlying | | |
Remaining | |
Average | | |
Underlying | | |
Average | |
Exercise | | |
Options | | |
Contractual | |
Exercise | | |
Options | | |
Exercise | |
Prices | | |
Outstanding | | |
Life | |
Price | | |
Exercisable | | |
Price | |
$ | 0.0056– $0.13 | | |
| 8,120,000 | | |
4.78 years | |
$ | 0.052 | | |
| 8,120,000 | | |
$ | 0.052 | |
The
following is a summary of activity of outstanding common stock options:
Schedule of Activity of Outstanding Common Stock Options
| |
| | |
Weighted | |
| |
| | |
Average | |
| |
Number | | |
Exercise | |
| |
of Shares | | |
Price | |
Balance, September 30, 2023 | |
| 8,120,000 | | |
$ | 0.052 | |
Options issued | |
| - | | |
| - | |
Options forfeited | |
| - | | |
| - | |
| |
| | | |
| | |
Balance, December 31, 2023 | |
| 8,120,000 | | |
$ | 0.052 | |
| |
| | | |
| | |
Exercisable, December 31, 2023 | |
| 8,120,000 | | |
$ | 0.052 | |
As
of December 31, 2023, these options in the aggregate had $88,740 of intrinsic value for the outstanding and exercisable options, based
on the per share market price of $0.04 of the Company’s common stock as of such date.
|
X |
- DefinitionThe entire disclosure for share-based payment arrangement.
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v3.24.0.1
Common Stock Warrants
|
3 Months Ended |
Dec. 31, 2023 |
Common Stock Warrants |
|
Common Stock Warrants |
Note
11 – Common Stock Warrants
Warrants
to purchase a total of 15,387,050 shares of common stock were outstanding as of December 31, 2023.
The
following is a summary of information about our warrants to purchase common stock outstanding at December 31, 2023 (including those issued
to both investors and service providers).
Summary of Common Stock Warrants Outstanding
| | |
Shares Underlying | |
Shares Underlying Warrants Outstanding | | |
Warrants Exercisable | |
| | |
| | |
Weighted | |
| | |
| | |
| |
| | |
Shares | | |
Average | |
Weighted | | |
Shares | | |
Weighted | |
Range of | | |
Underlying | | |
Remaining | |
Average | | |
Underlying | | |
Average | |
Exercise | | |
Warrants | | |
Contractual | |
Exercise | | |
Warrants | | |
Exercise | |
Prices | | |
Outstanding | | |
Life | |
Price | | |
Exercisable | | |
Price | |
| | | |
| | | |
| |
| | | |
| | | |
| | |
$ | 0.0074 -0.10 | | |
| 15,387,050 | | |
8.21 years | |
$ | 0.016 | | |
| 15,387,050 | | |
$ | 0.016 | |
The
following is a summary of activity of outstanding common stock warrants:
Schedule of Outstanding Common Stock Warrants Activity
| |
| | |
Weighted | |
| |
| | |
Average | |
| |
Number | | |
Exercise | |
| |
of Shares | | |
Price | |
Balance, September 30, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
Warrants granted | |
| - | | |
| - | |
Warrants expired | |
| - | | |
| - | |
| |
| | | |
| | |
Balance, December 31, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
| |
| | | |
| | |
Exercisable, December 31, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
As
of December 31, 2023, these warrants in the aggregate had $630,198 of intrinsic value as the per share market price of $0.04 of the Company’s
common stock as of such date was greater than the exercise price of certain warrants.
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v3.24.0.1
Discontinued Operations
|
3 Months Ended |
Dec. 31, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
Discontinued Operations |
Note
12 – Discontinued Operations
On
April 20, 2023, the Company and Digipath Labs entered into the Purchase Agreement with DPL NV, LLC (“Buyer”),
pursuant to which Digipath Labs has agreed to sell substantially all of its assets to Buyer for a cash purchase price of $2,300,000 (the
“Purchase Price”) as described in Note 1 above. The Purchase Price is subject to adjustments at closing based on, among other
things, the amount by which the working capital of Digipath Labs at the closing is greater or less than $150,000.
The
Purchase Agreement includes a number of representations, warrantees, covenants and conditions to closing customary for this type of transaction.
In addition, the closing of the transaction is subject to the approval of the Nevada Cannabis Compliance Board (the “CCB”).
Subsequent to December 31, 2023, the Company received approval from the CCB. See Note 14.
Pursuant
to the Purchase Agreement, the Buyer deposited $230,000 into an escrow account upon the execution of the Purchase Agreement, and such
amount will continue to be held in escrow for a 12-month period following closing to satisfy any indemnification claims Buyer may have
against Digipath Labs.
In
connection with the transactions contemplated by the Purchase Agreement, Digipath, Digipath Labs and Buyer entered into a Management
Services Agreement (the “Management Services Agreement”), dated as of April 30, 2023, pursuant to which Buyer was engaged
to manage the operation of Digipath Labs’ cannabis testing laboratory (the “Lab”). The effectiveness of the
Management Services Agreement was subject to the approval of the CCB, which was obtained on October 17, 2023. Pursuant
to the Management Services Agreement, after the payment of expenses to third parties and a payment of 15% of cash collections to
Digipath (but not less than $15,000) in each month, Buyer was entitled to a management fee of $10,000 per month. Any
remaining cash generated from the operation of the Lab in any month was payable 45% to the Buyer and 55% to the
Company.
The
balance sheets of Digipath Labs are summarized below:
Schedule
of Discontinued Operations Income Statement Balance Sheet and Additional Disclosures
| |
December 31, 2023 | | |
September 30, 2023 | |
Current assets: | |
| | | |
| | |
Accounts receivable, net | |
$ | 509,535 | | |
$ | 447,410 | |
Deposits | |
| 18,675 | | |
| 18,675 | |
Other current assets | |
| 27,813 | | |
| 20,137 | |
Total current assets | |
| 556,023 | | |
| 486,222 | |
| |
| | | |
| | |
Right-of-use asset | |
| 274,985 | | |
| 274,985 | |
Fixed assets, net | |
| 373,513 | | |
| 368,681 | |
Total long term assets | |
| 648,498 | | |
| 643,666 | |
Total Assets | |
$ | 1,204,521 | | |
$ | 1,129,888 | |
| |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 132,669 | | |
$ | 158,869 | |
Accrued expenses | |
| 60,358 | | |
| 61,512 | |
Current portion of operating lease liabilities | |
| 66,772 | | |
| 83,757 | |
Current maturities of notes payable | |
| 48,733 | | |
| 64,517 | |
Total current liabilities | |
| 308,532 | | |
| 368,655 | |
| |
| | | |
| | |
Operating lease liabilities | |
| 134,425 | | |
| 143,245 | |
Notes payable | |
| 15,911 | | |
| 15,911 | |
Total long term liabilities | |
| 150,336 | | |
| 159,156 | |
Total Liabilities | |
$ | 458,868 | | |
$ | 527,811 | |
The
statements of operations of Digipath Labs combined are summarized below:
| |
2023 | | |
2022 | |
| |
For the Three Months Ended | |
| |
December 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Revenues | |
$ | 923,154 | | |
$ | 726,755 | |
Cost of sales | |
| 421,511 | | |
| 422,835 | |
Gross profit | |
| 501,643 | | |
| 303,920 | |
| |
| | | |
| | |
Operating expenses: | |
| | | |
| | |
General and administrative | |
| 203,185 | | |
| 280,644 | |
Professional fees | |
| 4,750 | | |
| 2,157 | |
Total operating expenses | |
| 207,935 | | |
| 282,801 | |
| |
| | | |
| | |
Operating income | |
| 293,708 | | |
| 21,119 | |
| |
| | | |
| | |
Other income (expense): | |
| | | |
| | |
Interest expense | |
| (1,081 | ) | |
| (1,961 | ) |
Total other income (expense) | |
| (1,081 | ) | |
| (1,961 | ) |
| |
| | | |
| | |
Net income | |
$ | 292,627 | | |
$ | 19,158 | |
|
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v3.24.0.1
Commitments and Contingencies
|
3 Months Ended |
Dec. 31, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
Commitments and Contingencies |
Note
13 – Commitments and Contingencies
Legal
Contingencies
There
are no material pending legal proceedings to which we are a party or to which any of our property is subject, nor are there any such
proceedings known to be contemplated by governmental authorities. None of our directors, officers or affiliates is involved in a proceeding
adverse to our business or has a material interest adverse to our business.
|
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v3.24.0.1
Subsequent Events
|
3 Months Ended |
Dec. 31, 2023 |
Subsequent Events [Abstract] |
|
Subsequent Events |
Note
14 – Subsequent Events
On
January 3, 2024, the Company amended the Invictus Note for a second time to extend the maturity date to December 31, 2025, with
principal payments of $50,000 each due on June 30, 2024, September 30, 2024 and December 31, 2024, $100,000 due on March 31, 2025 and
June 30, 2025, $125,000 due on September 30, 2025 with the final payment of $216,780 due on December 31, 2025.
On
January 18, 2024, the Company received approval from the CCB to transfer the assets pursuant to the Purchase Agreement. The Company expects the transaction to close by the end of February 2024.
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v3.24.0.1
Nature of Business and Significant Accounting Policies (Policies)
|
3 Months Ended |
Dec. 31, 2023 |
Accounting Policies [Abstract] |
|
Nature of Business |
Nature
of Business
Digipath,
Inc. was incorporated in Nevada on October 5, 2010. Digipath, Inc. and its subsidiaries (“Digipath,” the “Company,”
“we,” “our” or “us”) is a service-oriented independent testing laboratory, data analytics and media
firm focused on the developing cannabis and hemp markets, and supports the cannabis industry’s best practices for reliable testing,
cannabis education and training. Our mission is to provide pharmaceutical-grade analysis and testing to the cannabis industry, under
ISO-17025:2017 guidelines, to ensure consumers and patients know exactly what is in the cannabis they ingest and to help maximize the
quality of our clients’ products through research, development, and standardization. Digipath has been operating a cannabis-testing
lab in Nevada since 2015.
|
Basis of Presentation |
Basis
of Presentation
The
accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the
United States of America (“GAAP”). Intercompany accounts and transactions have been eliminated.
The
unaudited condensed consolidated financial statements of the Company and the accompanying notes included in this Quarterly Report on
Form 10-Q are unaudited. In the opinion of management, all adjustments necessary for a fair presentation of the Condensed Consolidated
Financial Statements have been included. Such adjustments are of a normal, recurring nature. The Condensed Consolidated Financial Statements,
and the accompanying notes, are prepared in accordance with GAAP and do not contain certain information included in the Company’s
Annual Report on Form 10-K for the fiscal year ended September 30, 2023. The interim Condensed Consolidated Financial Statements should
be read in conjunction with that Annual Report on Form 10-K. Results for the interim periods presented are not necessarily indicative
of the results that might be expected for the entire fiscal year.
|
Principles of Consolidation |
Principles
of Consolidation
The
accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control
and ownership at December 31, 2023:
Schedule of Entities Under Common Control and Ownership
|
| Jurisdiction of | |
|
Name of Entity |
| Incorporation | |
Relationship |
Digipath, Inc.(1) |
| Nevada | |
Parent |
Digipath Labs, Inc. |
| Nevada | |
Subsidiary |
Digipath Labs CA, Inc (2) |
| California | |
Subsidiary |
Digipath Labs S.A.S.(3) |
| Colombia | |
Subsidiary |
VSSL Enterprises, Ltd.(4) |
| Canada | |
Subsidiary |
(1) |
Holding
company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent
company. |
(2) |
Formed
during the second fiscal quarter of 2021, but has not yet commenced significant operations. |
(3) |
Formed
during the first fiscal quarter of 2019, but has not yet commenced significant operations. |
(4) |
Acquired
on March 11, 2020. |
The
consolidated financial statements herein contain the operations of the wholly-owned subsidiaries listed above. All significant inter-company
transactions have been eliminated in the preparation of these financial statements. The parent company and subsidiaries will be collectively
referred to herein as the “Company”, “Digipath” or “DIGP”. The Company’s headquarters are located
in Las Vegas, Nevada and substantially all of its customers are within the United States.
These
statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for
fair presentation of the information contained therein.
|
Revenue Recognition |
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes
revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following
steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction
price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance
obligation is satisfied.
Our
revenue is primarily generated through our subsidiary, Digipath Labs, Inc. (“Digipath Labs”), which recognizes revenue from
the analytical testing of cannabis products for licensed producers and cultivators within the state of Nevada on a determinable fixed
fee per test, or panel of tests, basis. Revenue from the performance of those services is
recognized upon completion of the tests, at which time test results are delivered to the customer, provided collectability of the fee
is reasonably assured. We typically require payment within thirty days of the delivery of results.
For
the three months ended December 31, 2023 and 2022, all revenues are classified as part of Net income from discontinued operations
in the accompanying consolidated statement of operations
|
Discontinued Operations |
Discontinued
Operations
On
April 20, 2023, the Company and Digipath Labs entered into an Asset Purchase Agreement (the “Purchase Agreement”) with DPL
NV, LLC (“Buyer”), pursuant to which Digipath Labs has agreed to sell substantially all of its assets to Buyer for a cash
purchase price of $2,300,000 (the “Purchase Price”). The business of an entity that is in the process of disposing its assets
by sale, or that intends to cease operations, is reported as discontinued operations if the transaction represents a strategic shift
that will have a major effect on an entity’s operations and financial results. As such, the Company’s lab testing business
is now reported as discontinued operations.
Assets
and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations
in the Consolidated Balance Sheets as of December 31, 2023 and September 30, 2023. The results of discontinued operations are aggregated
and presented separately in the Consolidated Statements of Operations as net income from discontinued operations for the periods ended
December 31, 2023 and 2022. The cash flows of the discontinued operations are reflected as cash flows of discontinued operations within
the Company’s Consolidated Statements of Cash Flows for the periods ended December 31, 2023 and 2022.
Amounts
presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical
basis of assets, liabilities, results of operations, and cash flows of Digipath Labs. The discontinued operations exclude general corporate
allocations.
|
Basic and Diluted Loss Per Share |
Basic
and Diluted Loss Per Share
The
basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted
net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average
number of common shares outstanding plus potential dilutive securities. For the three months ended December 31, 2023 and 2022, potential
dilutive securities of 83,125,488 shares issuable upon conversion of convertible notes payable, 8,120,000 and 6,020,000, respectively,
shares issuable upon exercise of options, 15,387,050 shares issuable upon exercise of warrants, and 13,579,710 shares issuable upon conversion
of our Preferred A and Preferred B shares, respectively, had an anti-dilutive
effect and were not included in the calculation of diluted net loss per common share.
|
Reclassifications |
Reclassifications
Certain
reclassifications have been made to the prior period financial statements to conform to the current period presentation. These reclassifications
had no effect on our previously reported results of operations or accumulated deficit.
|
Recently Issued Accounting Pronouncements |
Recently
Issued Accounting Pronouncements
There
are no recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a material effect on its
financial position, results of operations, or cash flows.
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v3.24.0.1
Nature of Business and Significant Accounting Policies (Tables)
|
3 Months Ended |
Dec. 31, 2023 |
Accounting Policies [Abstract] |
|
Schedule of Entities Under Common Control and Ownership |
The
accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control
and ownership at December 31, 2023:
Schedule of Entities Under Common Control and Ownership
|
| Jurisdiction of | |
|
Name of Entity |
| Incorporation | |
Relationship |
Digipath, Inc.(1) |
| Nevada | |
Parent |
Digipath Labs, Inc. |
| Nevada | |
Subsidiary |
Digipath Labs CA, Inc (2) |
| California | |
Subsidiary |
Digipath Labs S.A.S.(3) |
| Colombia | |
Subsidiary |
VSSL Enterprises, Ltd.(4) |
| Canada | |
Subsidiary |
(1) |
Holding
company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent
company. |
(2) |
Formed
during the second fiscal quarter of 2021, but has not yet commenced significant operations. |
(3) |
Formed
during the first fiscal quarter of 2019, but has not yet commenced significant operations. |
(4) |
Acquired
on March 11, 2020. |
|
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v3.24.0.1
Fair Value of Financial Instruments (Tables)
|
3 Months Ended |
Dec. 31, 2023 |
Fair Value Disclosures [Abstract] |
|
Summary of Financial Instruments at Fair Value on Recurring Basis |
The
Company has certain financial instruments that must be measured under the new fair value standard. The following schedule summarizes
the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of December 31, 2023 and September
30, 2023, respectively:
Summary of Financial Instruments at Fair Value on Recurring Basis
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
Fair Value Measurements at December 31, 2023 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
Assets | |
| | |
| | |
| |
Cash | |
$ | 308,252 | | |
$ | - | | |
$ | - | |
| |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | |
Notes payable | |
| - | | |
| 595,965 | | |
| - | |
Convertible notes payable, net of discounts of $13,713 | |
| - | | |
| - | | |
| 1,754,522 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
Fair Value Measurements at September 30, 2023 | |
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
Assets | |
| | | |
| | | |
| | |
Cash | |
$ | 271,006 | | |
$ | - | | |
$ | - | |
| |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | |
Notes payable | |
| - | | |
| 565,000 | | |
| - | |
Convertible notes payable, net of discounts of $43,051 | |
| - | | |
| - | | |
| 1,725,184 | |
|
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v3.24.0.1
Notes Payable (Tables)
|
3 Months Ended |
Dec. 31, 2023 |
Debt Disclosure [Abstract] |
|
Schedule of Notes Payable |
Notes
payable consists of the following at December 31, 2023 and September 30, 2023, respectively:
Schedule of Notes Payable
| |
December
31,
2023 | | |
September
30,
2023 | |
| |
| | |
| |
On
September 10, 2021, the Company issued a Secured Promissory note in the principal amount of $675,000 to US Canna Lab I, LLC (the
“Canna Lab Note”). The Canna Lab Note carries interest at 12% per annum and is due on September 10, 2024, with monthly
principal and interest payments of $22,419.66 beginning on October 1, 2021. In addition, the Company was advanced an additional $115,000
of funds during the year ended September 30, 2022 under the same terms as the original note. During the years ended September 30,
2023 and 2022, the Company repaid $100,000 and $125,000, respectively of the principal balance on the Canna Lab Note. However, as
a result of the Company not meeting the monthly payment obligations, the Canna Lab Note
is in technical default, however, no default notice has been provided by Canna Lab as
of the date of this filing. There are no additional obligations of the Company under default with the exception of being due on demand.
During the three months ended December 31, 2023, $35,965 of accrued interest and outstanding payables were transferred to the principal
balance of the Canna Lab Note | |
$ | 595,965 | | |
$ | 565,000 | |
| |
| | | |
| | |
Total
notes payable | |
| 595,965 | | |
| 565,000 | |
Less:
current maturities | |
| (595,965 | ) | |
| (565,000 | ) |
Notes
payable | |
$ | - | | |
$ | - | |
| |
| | | |
| | |
The
Company recorded interest expense pursuant to the stated interest rate and closing costs on the notes payable in the amount of $18,026
and $12,000 during the three months ended December 31, 2023 and 2022. | |
| |
| | | |
| | |
Notes
payable – discontinued operations | |
| | | |
| | |
| |
| | | |
| | |
On
December 26, 2019, the Company financed the purchase of $377,124 of lab equipment, in part, with the proceeds of a bank loan in the
amount of $291,931. The loan bears interest at the rate of 5.75% per annum and requires monthly payments of $5,622 over the five-year
term of the loan ending on December 26, 2024. The Company’s obligations under this loan are secured by a lien on the purchased
equipment. | |
| 79,548 | | |
| 80,428 | |
|
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v3.24.0.1
Convertible Notes Payable (Tables)
|
3 Months Ended |
Dec. 31, 2023 |
Debt Disclosure [Abstract] |
|
Schedule of Related Party Convertible Notes Payable |
Related
party convertible notes payable consist of
the following at December 31, 2023 and September 30, 2023, respectively:
Schedule of Related Party Convertible Notes Payable
| |
December 31, | | |
September 30, | |
| |
2023 | | |
2023 | |
| |
| | |
| |
On February 10, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $350,000. The Note matured on August 10, 2022, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $50,000 of proceeds and the promissory note was increased to $400,000. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $50,000 of principal into 1,666,667 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension , the Company agreed to issue 4,550,000 common shares, which were recorded as debt discount with a relative fair value of $43,788. As a result of the shares issued upon the extension agreement, the lender now holds more the 5% of the total outstanding common shares, and is therefore considered a related party. | |
$ | 350,000 | | |
$ | 350,000 | |
| |
| | | |
| | |
Total related party convertible notes payable | |
| 350,000 | | |
| 350,000 | |
Less: unamortized debt discounts | |
| (3,423 | ) | |
| (10,748 | ) |
Total convertible debt | |
| 346,577 | | |
| 339,252 | |
Less: current maturities | |
| (346,577 | ) | |
| (339,252 | ) |
Related party convertible notes payable | |
$ | - | | |
$ | - | |
|
Schedule of Convertible Notes Payable |
Convertible
notes payable consist of the following at December 31, 2023 and September 30, 2023, respectively:
Schedule of Convertible Notes Payable
| |
December 31, | | |
September 30, | |
| |
2023 | | |
2023 | |
| |
| | |
| |
On February 11, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $50,000. The Note matured on August 11, 2022, as amended, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional $10,000 of proceeds and the promissory note was increased to $60,000. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $10,000 of principal into 333,334 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity date of the note to February 11, 2024. In exchange for the extension, the Company agreed to issue 650,000 common shares, which were recorded as debt discount, with a relative fair value of $6,989. | |
$ | 50,000 | | |
$ | 50,000 | |
| |
| | | |
| | |
On February 11, 2020, the
Company completed the sale to an accredited investor of a 9% Secured Subordinated Convertible Promissory Note in the principal amount
of $150,000. The Note matured on August 11, 2022,
as amended, bears interest at a rate of 9% per annum, and was convertible into shares of the Company’s common stock at a
conversion price of $0.15 per share. On December 28, 2020, the conversion price was amended to $0.03 per share in exchange for an additional
$50,000 of proceeds and the promissory note was increased to $200,000. The Company’s obligations under the Note are secured by
subordinated lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement
between the Company, Digipath Labs, Inc. and the investor. On December 29, 2020, the note holder converted $50,000 of principal into
1,666,667 shares of common stock at a conversion price of $0.03 per share. On August 8, 2022, the note holder agreed to extend the maturity
date of the note to February 11, 2024. In exchange for the extension, the Company agreed
to issue 1,950,000 common shares, which were recorded as debt discount, with a relative fair value of $20,968. | |
| 150,000 | | |
| 150,000 | |
| |
| | | |
| | |
On September 23, 2019,
the Company received proceeds of $200,000 on a senior secured convertible note that carries an 8% interest rate, which matured
on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion of the
note holder at a fixed conversion price of $0.11 per share. On September 30, 2020, the maturity date was extended to August 10, 2022
and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by a lien on the
assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. On February 22, 2021, the noteholder converted $90,000 of principal
into 3,000,000 shares of common stock at a conversion price of $0.03 per share. On September 30, 2021 ,
the note was amended to add the outstanding short term notes and accrued interest into the principal balance, making the outstanding
balance $355,469, as amended. As a result of the modification, the Company recorded an additional debt discount of $98,188, as a result
of the beneficial conversion feature of the additional principal. On October 1, 2022, the Company further extended the maturity date
to February 11, 2024. In connection with the modification, the Company issued warrants to purchase 4,621,105 shares of common stock,
with a fair value of $32,166, which was recorded as a debt discount. | |
| 355,469 | | |
| 355,469 | |
| |
| | | |
| | |
On November 8, 2018, the
Company received proceeds of $350,000 on a senior secured convertible note that carries an 8% interest rate, which matured
on August 10, 2022, as amended. The principal and interest were convertible into shares of common stock at the discretion of the
note holder at a fixed conversion price of $0.14 per share. On September 30, 2020, the maturity date was extended to August 10, 2022
and the conversion price was amended to $0.03 per share. The Company’s obligations under this Note are secured by a lien on the
assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. On October 1, 2022, the Company further extended the maturity
date to February 11, 2024. In connection with the modification, the Company issued warrants to purchase 4,550,000 shares of common stock,
with a fair value of $31,671, which was recorded as a debt discount. | |
| 350,000 | | |
| 350,000 | |
| |
| | | |
| | |
On October 1, 2022, the
Company entered into a senior secured convertible note that carries an 8% interest rate, which matures on February 11, 2024. The
Note documented the advances made during the year ended September 30, 2022 in the amount of $362,765. The principal and interest on the
Note are convertible into common shares at a conversion price of $0.01. In connection with the note, the Company issued warrants to purchase
4,715,945 shares of common stock, with a fair value of $30,102, which was recorded as a
debt discount. | |
| 362,765 | | |
| 362,765 | |
| |
| | | |
| | |
On
November 5, 2018, the Company received proceeds of $150,000 on a senior secured convertible note that carries an 8% interest rate, which
matured on August 10, 2022, as amended. The principal and interest were convertible
into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. On September 30, 2020,
the maturity date was extended to August 10, 2022 and the conversion price was amended to $0.03 per share. The Company’s obligations
under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. | |
| 150,000 | | |
| 150,000 | |
| |
| | | |
| | |
Total convertible notes payable | |
| 1,418,234 | | |
| 1,418,234 | |
Less: unamortized debt discounts | |
| (10,289 | ) | |
| (32,302 | ) |
Total convertible debt | |
| 1,407,945 | | |
| 1,385,932 | |
Less: current maturities | |
| (1,407,945 | ) | |
| (1,385,932 | ) |
Convertible notes payable | |
$ | - | | |
$ | - | |
|
Schedule of Interest Expense |
The
Company recognized interest expense for the three months ended December 31, 2023 and 2022, respectively, as follows:
Schedule of Interest Expense
| |
December 31, | | |
December 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Interest on notes payable | |
| 18,026 | | |
| 12,000 | |
Amortization of beneficial conversion features | |
| 29,338 | | |
| 48,916 | |
Interest on convertible notes | |
| 36,949 | | |
| 36,236 | |
Total interest expense | |
$ | 84,313 | | |
$ | 97,152 | |
|
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v3.24.0.1
Common Stock Options (Tables)
|
3 Months Ended |
Dec. 31, 2023 |
Share-Based Payment Arrangement [Abstract] |
|
Summary of Common Stock Options Outstanding |
The
following is a summary of information about the stock options outstanding at December 31, 2023.
Summary of Common Stock Options Outstanding
Shares Underlying Options Outstanding | | |
Shares Underlying Options Exercisable | |
| | |
| | |
Weighted | |
| | |
| | |
| |
| | |
Shares | | |
Average | |
Weighted | | |
Shares | | |
Weighted | |
Range of | | |
Underlying | | |
Remaining | |
Average | | |
Underlying | | |
Average | |
Exercise | | |
Options | | |
Contractual | |
Exercise | | |
Options | | |
Exercise | |
Prices | | |
Outstanding | | |
Life | |
Price | | |
Exercisable | | |
Price | |
$ | 0.0056– $0.13 | | |
| 8,120,000 | | |
4.78 years | |
$ | 0.052 | | |
| 8,120,000 | | |
$ | 0.052 | |
|
Schedule of Activity of Outstanding Common Stock Options |
The
following is a summary of activity of outstanding common stock options:
Schedule of Activity of Outstanding Common Stock Options
| |
| | |
Weighted | |
| |
| | |
Average | |
| |
Number | | |
Exercise | |
| |
of Shares | | |
Price | |
Balance, September 30, 2023 | |
| 8,120,000 | | |
$ | 0.052 | |
Options issued | |
| - | | |
| - | |
Options forfeited | |
| - | | |
| - | |
| |
| | | |
| | |
Balance, December 31, 2023 | |
| 8,120,000 | | |
$ | 0.052 | |
| |
| | | |
| | |
Exercisable, December 31, 2023 | |
| 8,120,000 | | |
$ | 0.052 | |
|
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v3.24.0.1
Common Stock Warrants (Tables)
|
3 Months Ended |
Dec. 31, 2023 |
Common Stock Warrants |
|
Summary of Common Stock Warrants Outstanding |
The
following is a summary of information about our warrants to purchase common stock outstanding at December 31, 2023 (including those issued
to both investors and service providers).
Summary of Common Stock Warrants Outstanding
| | |
Shares Underlying | |
Shares Underlying Warrants Outstanding | | |
Warrants Exercisable | |
| | |
| | |
Weighted | |
| | |
| | |
| |
| | |
Shares | | |
Average | |
Weighted | | |
Shares | | |
Weighted | |
Range of | | |
Underlying | | |
Remaining | |
Average | | |
Underlying | | |
Average | |
Exercise | | |
Warrants | | |
Contractual | |
Exercise | | |
Warrants | | |
Exercise | |
Prices | | |
Outstanding | | |
Life | |
Price | | |
Exercisable | | |
Price | |
| | | |
| | | |
| |
| | | |
| | | |
| | |
$ | 0.0074 -0.10 | | |
| 15,387,050 | | |
8.21 years | |
$ | 0.016 | | |
| 15,387,050 | | |
$ | 0.016 | |
|
Schedule of Outstanding Common Stock Warrants Activity |
The
following is a summary of activity of outstanding common stock warrants:
Schedule of Outstanding Common Stock Warrants Activity
| |
| | |
Weighted | |
| |
| | |
Average | |
| |
Number | | |
Exercise | |
| |
of Shares | | |
Price | |
Balance, September 30, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
Warrants granted | |
| - | | |
| - | |
Warrants expired | |
| - | | |
| - | |
| |
| | | |
| | |
Balance, December 31, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
| |
| | | |
| | |
Exercisable, December 31, 2023 | |
| 15,387,050 | | |
$ | 0.016 | |
|
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v3.24.0.1
Discontinued Operations (Tables)
|
3 Months Ended |
Dec. 31, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
Schedule of Discontinued Operations Income Statement Balance Sheet and Additional Disclosures |
The
balance sheets of Digipath Labs are summarized below:
Schedule
of Discontinued Operations Income Statement Balance Sheet and Additional Disclosures
| |
December 31, 2023 | | |
September 30, 2023 | |
Current assets: | |
| | | |
| | |
Accounts receivable, net | |
$ | 509,535 | | |
$ | 447,410 | |
Deposits | |
| 18,675 | | |
| 18,675 | |
Other current assets | |
| 27,813 | | |
| 20,137 | |
Total current assets | |
| 556,023 | | |
| 486,222 | |
| |
| | | |
| | |
Right-of-use asset | |
| 274,985 | | |
| 274,985 | |
Fixed assets, net | |
| 373,513 | | |
| 368,681 | |
Total long term assets | |
| 648,498 | | |
| 643,666 | |
Total Assets | |
$ | 1,204,521 | | |
$ | 1,129,888 | |
| |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 132,669 | | |
$ | 158,869 | |
Accrued expenses | |
| 60,358 | | |
| 61,512 | |
Current portion of operating lease liabilities | |
| 66,772 | | |
| 83,757 | |
Current maturities of notes payable | |
| 48,733 | | |
| 64,517 | |
Total current liabilities | |
| 308,532 | | |
| 368,655 | |
| |
| | | |
| | |
Operating lease liabilities | |
| 134,425 | | |
| 143,245 | |
Notes payable | |
| 15,911 | | |
| 15,911 | |
Total long term liabilities | |
| 150,336 | | |
| 159,156 | |
Total Liabilities | |
$ | 458,868 | | |
$ | 527,811 | |
The
statements of operations of Digipath Labs combined are summarized below:
| |
2023 | | |
2022 | |
| |
For the Three Months Ended | |
| |
December 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Revenues | |
$ | 923,154 | | |
$ | 726,755 | |
Cost of sales | |
| 421,511 | | |
| 422,835 | |
Gross profit | |
| 501,643 | | |
| 303,920 | |
| |
| | | |
| | |
Operating expenses: | |
| | | |
| | |
General and administrative | |
| 203,185 | | |
| 280,644 | |
Professional fees | |
| 4,750 | | |
| 2,157 | |
Total operating expenses | |
| 207,935 | | |
| 282,801 | |
| |
| | | |
| | |
Operating income | |
| 293,708 | | |
| 21,119 | |
| |
| | | |
| | |
Other income (expense): | |
| | | |
| | |
Interest expense | |
| (1,081 | ) | |
| (1,961 | ) |
Total other income (expense) | |
| (1,081 | ) | |
| (1,961 | ) |
| |
| | | |
| | |
Net income | |
$ | 292,627 | | |
$ | 19,158 | |
|
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v3.24.0.1
Nature of Business and Significant Accounting Policies (Details Narrative) - USD ($)
|
|
3 Months Ended |
Apr. 20, 2023 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Schedule of Equity Method Investments [Line Items] |
|
|
|
Cash purchase price |
|
|
$ 100,000
|
Conversion of preferred shares |
|
8,340,000
|
|
Series A Convertible Preferred Stock [Member] |
|
|
|
Schedule of Equity Method Investments [Line Items] |
|
|
|
Conversion of preferred shares |
|
13,579,710
|
13,579,710
|
Convertible Debt Securities [Member] |
|
|
|
Schedule of Equity Method Investments [Line Items] |
|
|
|
Antidilutive securities earning per share |
|
83,125,488
|
83,125,488
|
Share-Based Payment Arrangement, Option [Member] |
|
|
|
Schedule of Equity Method Investments [Line Items] |
|
|
|
Antidilutive securities earning per share |
|
8,120,000
|
6,020,000
|
Warrant [Member] |
|
|
|
Schedule of Equity Method Investments [Line Items] |
|
|
|
Antidilutive securities earning per share |
|
15,387,050
|
15,387,050
|
Discontinued Operations, Held-for-Sale [Member] | Purchase Agreement [Member] |
|
|
|
Schedule of Equity Method Investments [Line Items] |
|
|
|
Cash purchase price |
$ 2,300,000
|
|
|
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v3.24.0.1
Going Concern (Details Narrative) - USD ($)
|
Dec. 31, 2023 |
Sep. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
|
Working Capital |
$ 2,216,869
|
|
Accumulated deficit |
19,610,351
|
$ 19,761,997
|
Cash |
$ 308,252
|
$ 271,006
|
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Summary of Financial Instruments at Fair Value on Recurring Basis (Details) - USD ($)
|
Dec. 31, 2023 |
Sep. 30, 2023 |
Fair Value, Inputs, Level 1 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Cash |
$ 308,252
|
$ 271,006
|
Notes payable |
|
|
Convertible notes payable, net of discounts of $43,051 |
|
|
Fair Value, Inputs, Level 2 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Cash |
|
|
Notes payable |
595,965
|
565,000
|
Convertible notes payable, net of discounts of $43,051 |
|
|
Fair Value, Inputs, Level 3 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Cash |
|
|
Notes payable |
|
|
Convertible notes payable, net of discounts of $43,051 |
$ 1,754,522
|
$ 1,725,184
|
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Note Receivable (Details Narrative) - USD ($)
|
|
|
|
|
|
|
|
|
|
|
|
|
13 Months Ended |
|
Dec. 31, 2025 |
Sep. 30, 2025 |
Sep. 30, 2025 |
Jun. 30, 2025 |
Jun. 30, 2025 |
Mar. 31, 2025 |
Dec. 31, 2024 |
Sep. 30, 2024 |
Sep. 30, 2024 |
Jun. 30, 2024 |
Jun. 30, 2024 |
Mar. 31, 2024 |
Dec. 31, 2023 |
Sep. 30, 2023 |
Jun. 30, 2023 |
Dec. 08, 2022 |
Sep. 30, 2022 |
Jun. 13, 2019 |
Financing Receivable, Modified [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Purchase price note receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Extended Maturity [Member] | Forecast [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Financing Receivable, Modified [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt final payment |
$ 216,780
|
$ 125,000
|
|
$ 100,000
|
|
$ 100,000
|
$ 50,000
|
$ 50,000
|
|
$ 50,000
|
|
|
|
|
|
|
|
|
Northwest Analytical Labs, Inc. [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Financing Receivable, Modified [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Notes receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 95,000
|
Debt instrument stated percentage |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
10.00%
|
C3 Labs, Inc., [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Financing Receivable, Modified [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Notes receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 1,056,570
|
|
Debt instrument stated percentage |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
8.00%
|
|
Debt instrument maturity date |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Aug. 23, 2022
|
|
Interest receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 64,017
|
|
Invictus Wealth Group [Member] | Asset Purchase Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Financing Receivable, Modified [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument stated percentage |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
10.00%
|
|
|
Debt instrument maturity date |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Dec. 31, 2023
|
|
|
Purchase price note receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 900,000
|
|
|
Upfront payment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
275,000
|
|
|
Purchase price note receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 625,000
|
|
|
Debt final payment |
|
|
|
|
|
|
|
|
|
|
|
|
425,000
|
$ 100,000
|
|
|
|
|
Received portion of upfront payment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 275,000
|
|
|
|
Invictus Wealth Group [Member] | Asset Purchase Agreement [Member] | Extended Maturity [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Financing Receivable, Modified [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt final payment |
|
|
|
|
|
|
|
|
|
|
|
|
$ 100,000
|
|
|
|
|
|
Invictus Wealth Group [Member] | Asset Purchase Agreement [Member] | Extended Maturity [Member] | Forecast [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Financing Receivable, Modified [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt final payment |
$ 216,780
|
|
$ 125,000
|
|
$ 100,000
|
$ 100,000
|
$ 50,000
|
|
$ 50,000
|
|
$ 50,000
|
$ 425,000
|
|
|
|
|
|
|
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v3.24.0.1
Schedule of Notes Payable (Details) - USD ($)
|
Dec. 31, 2023 |
Sep. 30, 2023 |
Short-Term Debt [Line Items] |
|
|
Total notes payable |
$ 595,965
|
$ 565,000
|
Less: current maturities |
(595,965)
|
(565,000)
|
Notes payable |
|
|
Notes Payable [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total notes payable |
595,965
|
565,000
|
Notes Payable [Member] | Discontinued Operations [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total notes payable |
$ 79,548
|
$ 80,428
|
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v3.24.0.1
Schedule of Notes Payable (Details) (Parenthetical) - USD ($)
|
|
|
3 Months Ended |
12 Months Ended |
Sep. 10, 2021 |
Dec. 26, 2019 |
Dec. 31, 2023 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Canna Lab Note [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Additional debt amount |
$ 675,000
|
|
|
|
|
Debt instrument stated percentage |
12.00%
|
|
|
|
|
Debt instrument, maturity date |
Sep. 10, 2024
|
|
|
|
|
Debt instrument periodic payment |
$ 22,419.66
|
|
|
|
|
Secured Promissory Note [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Additional debt amount |
|
|
|
|
$ 115,000
|
Repayments of notes payable |
|
|
|
$ 100,000
|
$ 125,000
|
Accrued interest |
|
|
$ 35,965
|
|
|
Note Payable [Member] | Discontinued Operations [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Debt instrument stated percentage |
|
5.75%
|
|
|
|
Debt instrument, maturity date |
|
Dec. 26, 2024
|
|
|
|
Debt instrument periodic payment |
|
$ 5,622
|
|
|
|
Payments for lab equipment |
|
377,124
|
|
|
|
Proceeds from bank loan |
|
$ 291,931
|
|
|
|
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|
5 years
|
|
|
|
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- DefinitionFace (par) amount of debt instrument at time of issuance.
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v3.24.0.1
Schedule of Related Party Convertible Notes Payable (Details) - USD ($)
|
Dec. 31, 2023 |
Sep. 30, 2023 |
Short-Term Debt [Line Items] |
|
|
Total related party convertible notes payable |
$ 1,418,234
|
$ 1,418,234
|
Total convertible debt |
1,407,945
|
1,385,932
|
Less: current maturities |
(1,407,945)
|
(1,385,932)
|
Related Party [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total related party convertible notes payable |
350,000
|
350,000
|
Less: unamortized debt discounts |
(3,423)
|
(10,748)
|
Total convertible debt |
346,577
|
339,252
|
Less: current maturities |
(346,577)
|
(339,252)
|
Related party convertible notes payable |
|
|
Convertible Notes Payable [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Less: unamortized debt discounts |
(13,712)
|
|
Convertible Notes Payable [Member] | Related Party [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total related party convertible notes payable |
$ 350,000
|
$ 350,000
|
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v3.24.0.1
Schedule of Related Party Convertible Notes Payable (Details) (Parenthetical) - Secured Subordinated Convertible Promissory Note [Member] - Accredited Investors [Member] - USD ($)
|
Aug. 08, 2022 |
Dec. 29, 2020 |
Dec. 28, 2020 |
Feb. 11, 2020 |
Short-Term Debt [Line Items] |
|
|
|
|
Principal amount |
|
$ 50,000
|
$ 400,000
|
$ 350,000
|
Maturity date |
Feb. 11, 2024
|
|
|
Aug. 10, 2022
|
Debt instrument interest percentage |
|
|
|
9.00%
|
Conversion price |
|
$ 0.03
|
$ 0.03
|
$ 0.15
|
Proceeds from convertible debt |
|
|
$ 50,000
|
|
Debt converted principal value, shares |
|
1,666,667
|
|
|
Shares of common stock issued |
4,550,000
|
|
|
|
Debt instrument fair value |
$ 43,788
|
|
|
|
Debt instrument agreement |
As a result of the shares issued upon the extension agreement, the lender now holds more the 5% of the total outstanding common shares, and is therefore considered a related party
|
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v3.24.0.1
Schedule of Convertible Notes Payable (Details) - USD ($)
|
Dec. 31, 2023 |
Sep. 30, 2023 |
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
$ 1,418,234
|
$ 1,418,234
|
Less: unamortized debt discounts |
(10,289)
|
(32,302)
|
Total convertible debt |
1,407,945
|
1,385,932
|
Less: current maturities |
(1,407,945)
|
(1,385,932)
|
Nonrelated Party [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Convertible notes payable |
|
|
Convertible Notes Payable One [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
50,000
|
50,000
|
Convertible Notes Payable Two [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
150,000
|
150,000
|
Convertible Notes Payable Three [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
355,469
|
355,469
|
Convertible Notes Payable Four [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
350,000
|
350,000
|
Convertible Notes Payable Five [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
362,765
|
362,765
|
Convertible Notes Payable Six [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total convertible notes payable |
$ 150,000
|
$ 150,000
|
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v3.24.0.1
Schedule of Convertible Notes Payable (Details) (Parenthetical) - USD ($)
|
|
|
|
|
|
|
|
|
|
|
|
3 Months Ended |
12 Months Ended |
Oct. 02, 2022 |
Aug. 08, 2022 |
Sep. 30, 2021 |
Feb. 22, 2021 |
Dec. 29, 2020 |
Dec. 28, 2020 |
Sep. 30, 2020 |
Feb. 11, 2020 |
Sep. 23, 2019 |
Nov. 08, 2018 |
Nov. 05, 2018 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Sep. 30, 2022 |
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Amortization of debt discount premium |
|
|
|
|
|
|
|
|
|
|
|
$ 29,338
|
$ 48,916
|
|
Debt instrument purchase of warrant |
|
|
|
|
|
|
|
|
|
|
|
15,387,050
|
|
|
9% Secured Convertible Promissory Note [Member] | Accredited Investors [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Principal amount |
|
|
|
|
$ 10,000
|
$ 60,000
|
|
$ 50,000
|
|
|
|
|
|
|
Maturity date |
|
Feb. 11, 2024
|
|
|
|
|
|
Aug. 11, 2022
|
|
|
|
|
|
|
Debt instrument interest percentage |
|
|
|
|
|
|
|
9.00%
|
|
|
|
|
|
|
Conversion price |
|
|
|
|
$ 0.03
|
$ 0.03
|
|
$ 0.15
|
|
|
|
|
|
|
Proceeds from convertible debt |
|
|
|
|
|
$ 10,000
|
|
|
|
|
|
|
|
|
Debt converted principal value, shares |
|
|
|
|
333,334
|
|
|
|
|
|
|
|
|
|
Shares issued in exchange of extension |
|
650,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument fair value |
|
$ 6,989
|
|
|
|
|
|
|
|
|
|
|
|
|
9% Secured Subordinated Convertible Promissory Note [Member] | Accredited Investors [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Principal amount |
|
|
|
|
|
$ 200,000
|
|
$ 150,000
|
|
|
|
|
|
|
Maturity date |
|
Feb. 11, 2024
|
|
|
|
|
|
Aug. 11, 2022
|
|
|
|
|
|
|
Debt instrument interest percentage |
|
|
|
|
|
|
|
9.00%
|
|
|
|
|
|
|
Conversion price |
|
|
|
|
$ 0.03
|
$ 0.03
|
|
$ 0.15
|
|
|
|
|
|
|
Proceeds from convertible debt |
|
|
|
|
|
$ 50,000
|
|
|
|
|
|
|
|
|
Debt converted principal value, shares |
|
|
|
|
1,666,667
|
|
|
|
|
|
|
|
|
|
Debt converted principal amount |
|
|
|
|
$ 50,000
|
|
|
|
|
|
|
|
|
|
9% Secured Subordinated Convertible Promissory Note [Member] | Accredited Investors One [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shares issued in exchange of extension |
|
|
|
|
|
|
|
1,950,000
|
|
|
|
|
|
|
Debt instrument fair value |
|
$ 20,968
|
|
|
|
|
|
|
|
|
|
|
|
|
Senior Secured Convertible Note [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Maturity date |
Feb. 11, 2024
|
|
|
|
|
|
Aug. 10, 2022
|
|
Aug. 10, 2022
|
|
|
|
|
|
Debt instrument interest percentage |
|
|
|
|
|
|
|
|
8.00%
|
|
|
|
|
|
Conversion price |
|
|
|
$ 0.03
|
|
|
$ 0.03
|
|
$ 0.11
|
|
|
|
|
|
Proceeds from convertible debt |
|
|
|
|
|
|
|
|
$ 200,000
|
|
|
|
|
|
Debt converted principal value, shares |
|
|
|
3,000,000
|
|
|
|
|
|
|
|
|
|
|
Debt converted principal amount |
|
|
|
$ 90,000
|
|
|
|
|
|
|
|
|
|
|
Debt instrument periodic payment |
|
|
$ 355,469
|
|
|
|
|
|
|
|
|
|
|
|
Amortization of debt discount premium |
|
|
$ 98,188
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument purchase of warrant |
4,621,105
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument fair value of warrant |
$ 32,166
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Senior Secured Convertible Note One [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Maturity date |
Feb. 11, 2024
|
|
|
|
|
|
Aug. 10, 2022
|
|
|
Aug. 10, 2022
|
|
|
|
|
Debt instrument interest percentage |
|
|
|
|
|
|
|
|
|
8.00%
|
|
|
|
|
Conversion price |
|
|
|
|
|
|
$ 0.03
|
|
|
$ 0.14
|
|
|
|
|
Proceeds from convertible debt |
|
|
|
|
|
|
|
|
|
$ 350,000
|
|
|
|
|
Debt instrument purchase of warrant |
4,550,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument fair value of warrant |
$ 31,671
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Senior Secured Convertible Note Two [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Maturity date |
Feb. 11, 2024
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument interest percentage |
8.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion price |
$ 0.01
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument purchase of warrant |
4,715,945
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument fair value of warrant |
$ 30,102
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt conversion original debt amount |
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 362,765
|
Senior Secured Convertible Note Three [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Maturity date |
|
|
|
|
|
|
Aug. 10, 2022
|
|
|
|
Aug. 10, 2022
|
|
|
|
Debt instrument interest percentage |
|
|
|
|
|
|
|
|
|
|
8.00%
|
|
|
|
Conversion price |
|
|
|
|
|
|
$ 0.03
|
|
|
|
$ 0.14
|
|
|
|
Proceeds from convertible debt |
|
|
|
|
|
|
|
|
|
|
$ 150,000
|
|
|
|
X |
- DefinitionAmount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.
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v3.24.0.1
Schedule of Interest Expense (Details) - USD ($)
|
3 Months Ended |
Dec. 31, 2023 |
Dec. 31, 2022 |
Debt Disclosure [Abstract] |
|
|
Interest on notes payable |
$ 18,026
|
$ 12,000
|
Amortization of beneficial conversion features |
29,338
|
48,916
|
Interest on convertible notes |
36,949
|
36,236
|
Total interest expense |
$ 84,313
|
$ 97,152
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v3.24.0.1
Convertible Notes Payable (Details Narrative) - USD ($)
|
3 Months Ended |
12 Months Ended |
Dec. 31, 2023 |
Dec. 31, 2022 |
Sep. 30, 2023 |
Short-Term Debt [Line Items] |
|
|
|
Amortization of debt discounts |
$ 29,338
|
$ 48,916
|
|
Maximum Share Amount [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Maximum amount owned percentage of issued and outstanding common shares |
4.99%
|
|
|
Convertible Notes Payable [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Debt discount conversion feature of convertible debt |
|
|
$ 93,938
|
Amortization of debt discounts |
$ 29,338
|
48,916
|
|
Unamortized discounts |
13,712
|
|
|
Convertible notes interest expense |
$ 37,527
|
$ 36,236
|
|
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v3.24.0.1
Stockholders’ Equity (Details Narrative) - $ / shares
|
3 Months Ended |
|
|
Dec. 31, 2023 |
Sep. 30, 2023 |
Jul. 20, 2022 |
Class of Stock [Line Items] |
|
|
|
Preferred stock, shares authorized |
10,000,000
|
|
|
Preferred stock, par or stated value per share |
$ 0.001
|
|
|
Common stock, shares authorized |
250,000,000
|
250,000,000
|
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
|
Common stock, shares issued |
87,096,820
|
87,096,820
|
|
Common stock, shares outstanding |
87,096,820
|
87,096,820
|
|
Series A Convertible Preferred Stock [Member] |
|
|
|
Class of Stock [Line Items] |
|
|
|
Preferred stock, shares authorized |
6,000,000
|
6,000,000
|
|
Preferred stock, par or stated value per share |
$ 0.001
|
$ 0.001
|
|
Preferred stock, shares issued |
1,047,942
|
1,047,942
|
|
Preferred stock, shares outstanding |
1,047,942
|
1,047,942
|
|
Series B Convertible Preferred Stock [Member] |
|
|
|
Class of Stock [Line Items] |
|
|
|
Temporary equity, shares authorized |
1,500,000
|
1,500,000
|
|
Temporary equity, shares issued |
333,600
|
333,600
|
|
Temporary equity, shares outstanding |
333,600
|
333,600
|
|
Series C Preferred Stock [Member] |
|
|
|
Class of Stock [Line Items] |
|
|
|
Preferred stock, shares authorized |
1,000
|
|
|
Preferred stock, par or stated value per share |
|
|
$ 1
|
Preferred stock, shares designated remaining |
2,499,000
|
|
|
Preferred stock voting rights |
the
Company’s common stock on all matters presented to the holders of common stock, whether at a special or annual meeting, by written
action in lieu of a meeting or otherwise, on the basis of 200,000 votes for each share of Series C Preferred Stock
|
|
|
Preferred stock voting rights |
$ 0.10
|
|
|
Conversion of stock description |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, or upon a change
in control whereby a stockholder gains control of 50% or more of the outstanding shares of common stock, the shares of Series C Preferred
are entitled to receive, prior to any distribution to the holders of common stock, 100% of the stated value per share of Series C
Preferred.
|
|
|
Series C Convertible Preferred Stock [Member] |
|
|
|
Class of Stock [Line Items] |
|
|
|
Preferred stock, shares authorized |
1,000
|
1,000
|
|
Preferred stock, par or stated value per share |
$ 0.001
|
$ 0.001
|
|
Preferred stock, shares issued |
0
|
0
|
|
Preferred stock, shares outstanding |
0
|
0
|
|
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0
|
|
|
Temporary equity, shares outstanding |
0
|
|
|
Series A Preferred Stock [Member] |
|
|
|
Class of Stock [Line Items] |
|
|
|
Conversion of stock, shares converted |
1,047,942
|
|
|
Convertible shares |
5,239,710
|
|
|
Common stock, terms of conversion |
No holder is permitted to convert its
shares of Series A Preferred if such conversion would cause the holder to beneficially own more than 4.99% of the issued and outstanding
common stock of the Company immediately after such conversion, unless waived by such holder by providing at least sixty-five days’
notice
|
|
|
Percentage of distribution on purchase price |
100.00%
|
|
|
Series A Preferred Stock [Member] | Noteholders [Member] |
|
|
|
Class of Stock [Line Items] |
|
|
|
Percentage of equity beneficial ownership |
4.99%
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v3.24.0.1
Mezzanine Equity (Details Narrative)
|
3 Months Ended |
Dec. 31, 2023
$ / shares
shares
|
Preferred stock, par value |
$ 0.001
|
Conversion of stock shares issued | shares |
8,340,000
|
Series B Preferred Stock [Member] |
|
Preferred stock, par value |
$ 1.00
|
Conversion price |
$ 0.04
|
Conversion shares converted | shares |
333,600
|
Common stock, terms of conversion |
No holder is permitted to convert its shares of Series B Preferred if such
conversion would cause the holder to beneficially own more than 4.99% of the issued and outstanding common stock of the Company immediately
after such conversion, unless waived by such holder by providing at least sixty-five days’ notice
|
Conversion of stock description |
Upon
the liquidation or dissolution of the Company, or any merger or sale of all or substantially all of the assets, or upon a change
in control whereby a stockholder gains control of 50% or more of the outstanding shares of common stock, the shares of Series B Preferred
are entitled to receive, prior to any distribution to the holders of common stock and Series A Preferred, 100% of the purchase price
per share of Series B Preferred plus all accrued but unpaid dividends
|
X |
- DefinitionDescription of common stock conversion feature. Includes, but is not limited to, conversion price; conversion right; timing of right; terms, event or change in circumstance causing contingency to be met or adjustment to conversion price or number of shares; manner of settlement upon conversion; and method of settlement.
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v3.24.0.1
Schedule of Activity of Outstanding Common Stock Options (Details)
|
3 Months Ended |
Dec. 31, 2023
$ / shares
shares
|
Share-Based Payment Arrangement [Abstract] |
|
Number of Shares Outstanding, Beginning balance |
8,120,000
|
Weighted Average Exercise Price, Outstanding, Beginning | $ / shares |
$ 0.052
|
Number of Shares Options issued |
|
Weighted Average Exercise Price, Options issued | $ / shares |
|
Number of Shares Options forfeited |
|
Weighted Average Exercise Price, Options issued |
|
Number of Shares Outstanding, Ending balance |
8,120,000
|
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$ 0.052
|
Number of Shares Exercisable, Ending |
8,120,000
|
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$ 0.052
|
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v3.24.0.1
Common Stock Options (Details Narrative) - USD ($)
|
|
3 Months Ended |
Jun. 21, 2016 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Intrinsic value , outstanding |
|
$ 88,740
|
|
Market price, per share |
|
$ 0.04
|
|
Amortization of Stock Option [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Stock-based compensation expenses |
|
$ 1,153
|
$ 8,306
|
Unamortized expenses expected to be expensed |
|
$ 0
|
|
2012 Stock Incentive Plan [Member] | Maximum [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Number of shares issued under stock plan |
11,500,000
|
|
|
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3 Months Ended |
Dec. 31, 2023
$ / shares
shares
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Common Stock Warrants |
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Number of Shares, Balance beginning | shares |
15,387,050
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$ 0.016
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|
3 Months Ended |
|
Dec. 31, 2023 |
Dec. 31, 2022 |
Sep. 30, 2023 |
Current assets: |
|
|
|
Accounts receivable, net |
$ 509,535
|
|
$ 447,410
|
Deposits |
18,675
|
|
18,675
|
Other current assets |
27,813
|
|
20,137
|
Total current assets |
556,023
|
|
486,222
|
Right-of-use asset |
274,985
|
|
274,985
|
Fixed assets, net |
373,513
|
|
368,681
|
Total long term assets |
648,498
|
|
643,666
|
Total Assets |
1,204,521
|
|
1,129,888
|
Current liabilities: |
|
|
|
Accounts payable |
132,669
|
|
158,869
|
Accrued expenses |
60,358
|
|
61,512
|
Current portion of operating lease liabilities |
66,772
|
|
83,757
|
Current maturities of notes payable |
48,733
|
|
64,517
|
Total current liabilities |
308,532
|
|
368,655
|
Operating lease liabilities |
134,425
|
|
143,245
|
Notes payable |
15,911
|
|
15,911
|
Total long term liabilities |
150,336
|
|
159,156
|
Total Liabilities |
458,868
|
|
$ 527,811
|
Revenues |
923,154
|
$ 726,755
|
|
Cost of sales |
421,511
|
422,835
|
|
Gross profit |
501,643
|
303,920
|
|
Operating expenses: |
|
|
|
General and administrative |
203,185
|
280,644
|
|
Professional fees |
4,750
|
2,157
|
|
Total operating expenses |
207,935
|
282,801
|
|
Operating income |
293,708
|
21,119
|
|
Other income (expense): |
|
|
|
Interest expense |
(1,081)
|
(1,961)
|
|
Total other income (expense) |
(1,081)
|
(1,961)
|
|
Net income |
$ 292,627
|
$ 19,158
|
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v3.24.0.1
Discontinued Operations (Details Narrative) - USD ($)
|
|
|
3 Months Ended |
|
Apr. 30, 2023 |
Apr. 20, 2023 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Apr. 20, 2022 |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
|
|
|
Cash purchase price |
|
|
|
$ 100,000
|
|
Working capital |
|
|
$ (2,216,869)
|
|
|
Escrow deposits |
|
|
|
|
$ 230,000
|
Purchase Agreement [Member] |
|
|
|
|
|
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
|
|
|
Working capital |
|
$ 150,000
|
|
|
|
Management Services Agreement [Member] |
|
|
|
|
|
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
|
|
|
Description of collaborative arrangement |
The effectiveness of the
Management Services Agreement was subject to the approval of the CCB, which was obtained on October 17, 2023. Pursuant
to the Management Services Agreement, after the payment of expenses to third parties and a payment of 15% of cash collections to
Digipath (but not less than $15,000) in each month, Buyer was entitled to a management fee of $10,000 per month. Any
remaining cash generated from the operation of the Lab in any month was payable 45% to the Buyer and 55% to the
Company.
|
|
|
|
|
Payment of cash collections |
$ 15,000
|
|
|
|
|
Discontinued Operations, Held-for-Sale [Member] | Purchase Agreement [Member] |
|
|
|
|
|
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
|
|
|
Cash purchase price |
|
$ 2,300,000
|
|
|
|
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- DefinitionThe cash outflow for the purchase of amounts due from customers, clients, lessees, borrowers, or others under the terms of its agreements therewith.
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- DefinitionThe cash inflow from the sale of property, plant and equipment (capital expenditures), software, and other intangible assets.
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v3.24.0.1
Subsequent Events (Details Narrative) - USD ($)
|
Dec. 31, 2025 |
Sep. 30, 2025 |
Jun. 30, 2025 |
Mar. 31, 2025 |
Dec. 31, 2024 |
Sep. 30, 2024 |
Jun. 30, 2024 |
Jan. 03, 2024 |
Forecast [Member] | Extended Maturity [Member] |
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
Debt final payment |
$ 216,780
|
$ 125,000
|
$ 100,000
|
$ 100,000
|
$ 50,000
|
$ 50,000
|
$ 50,000
|
|
Subsequent Event [Member] |
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
Debt instrument, maturity date |
|
|
|
|
|
|
|
Dec. 31, 2025
|
X |
- DefinitionDate when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.
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- DefinitionAmount of the required periodic payments applied to principal.
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