0001493152-20-002273.txt : 20200214 0001493152-20-002273.hdr.sgml : 20200214 20200214062128 ACCESSION NUMBER: 0001493152-20-002273 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 79 CONFORMED PERIOD OF REPORT: 20191231 FILED AS OF DATE: 20200214 DATE AS OF CHANGE: 20200214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Digipath, Inc. CENTRAL INDEX KEY: 0001502966 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT CONSULTING SERVICES [8742] IRS NUMBER: 273601979 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-54239 FILM NUMBER: 20613624 BUSINESS ADDRESS: STREET 1: 6450 CAMERON ST., SUITE 113 CITY: LAS VEGAS STATE: NV ZIP: 89118 BUSINESS PHONE: 702-527-2060 MAIL ADDRESS: STREET 1: 6450 CAMERON ST., SUITE 113 CITY: LAS VEGAS STATE: NV ZIP: 89118 FORMER COMPANY: FORMER CONFORMED NAME: DigiPath,Inc. DATE OF NAME CHANGE: 20101006 10-Q 1 form10-q.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For Quarterly Period Ended December 31, 2019

[ ] 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

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.

Yes [X]

No [ ]

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).

Yes [X]

No [ ]

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 (Do not check if a smaller reporting company)	[ ]	Smaller reporting company	[X]
		Emerging growth company	[X]

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).

Yes [ ]

No [X]

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 12, 2020 was 49,657,666.

TABLE OF CONTENTS

		Page No.
PART I - FINANCIAL INFORMATION
ITEM 1.	FINANCIAL STATEMENTS (Unaudited)	1
	Condensed Consolidated Balance Sheets as of December 31, 2019 (Unaudited) and September 30, 2019	1
	Condensed Consolidated Statements of Operations for the Three Months Ended December 31, 2019 and 2018 (Unaudited)	2
	Consolidated Statement of Stockholders’ Equity for the Three Months Ended December 31, 2019 and 2018 (Unaudited)	3
	Condensed Consolidated Statements of Cash Flows for the Three Months Ended December 31, 2019 and 2018 (Unaudited)	4
	Notes to the Condensed Consolidated Financial Statements (Unaudited)	5
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	15
ITEM 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	19
ITEM 4.	CONTROLS AND PROCEDURES	19
PART II - OTHER INFORMATION
ITEM 1.	Legal Proceedings	20
ITEM 1A.	RISK FACTORS	20
ITEM 2.	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	20
ITEM 3.	DEFAULTS UPON SENIOR SECURITIES	20
ITEM 4.	MINE SAFETY DISCLOSURES	20
ITEM 5.	OTHER INFORMATION	20
ITEM 6.	EXHIBITS	21
	SIGNATURES	22

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS.

DIGIPATH, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

	December 31,			September 30,
	2019			2019
	(Unaudited)
Assets
Current assets:
Cash	$	68,657		$	323,739
Accounts receivable, net		282,068			179,256
Other current assets		54,957			74,620
Inventory		37,900			-
Deposits		25,647			51,704
Total current assets		469,229			629,319

Right-of-use asset		289,867			-
Fixed assets, net		1,137,179			726,614

Total Assets	$	1,896,275		$	1,355,933

Liabilities and Stockholders’ Equity

Current liabilities:
Accounts payable	$	214,454		$	136,612
Accrued expenses		85,934			134,881
Short term advances		25,000			-
Current portion of operating lease liabilities		196,069			-
Current portion of finance lease liabilities		29,771			-
Current maturities of note payable		52,030			-
Convertible notes payable, net of discounts of $33,105 and $-0- at December 31, 2019 and September 30, 2019, respectively		666,895			200,000
Total current liabilities		1,270,153			471,493

Operating lease liabilities		94,777			-
Finance lease liabilities		43,578			-
Note payable, equipment financing		239,901			-
Convertible notes payable, net of discounts of $-0- and $41,426 at December 31, 2019 and September 30, 2019, respectively		-			458,574

Total Liabilities		1,648,409			930,067

Stockholders’ Equity:
Series A convertible preferred stock, $0.001 par value, 10,000,000 shares authorized; 1,325,942 shares issued and outstanding		1,326			1,326
Common stock, $0.001 par value, 250,000,000 shares authorized; 48,532,666 and 48,361,433 shares issued and outstanding at December 31, 2019 and September 30, 2019, respectively		48,533			48,361
Additional paid-in capital		15,374,094			15,331,839
Accumulated (deficit)		(15,176,087	)		(14,955,660	)

Total Stockholders’ Equity		247,866			425,866

Total Liabilities and Stockholders’ Equity	$	1,896,275		$	1,355,933

See accompanying notes to financial statements.

DIGIPATH, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)

	For the Three Months Ended
	December 31,
	2019			2018

Revenues	$	808,930		$	642,115
Cost of sales		405,481			482,320
Gross profit		403,449			159,795

Operating expenses:
General and administrative		388,432			390,471
Professional fees		183,633			246,580
Bad debts expense		43,250			24,565
Total operating expenses		615,315			661,616

Operating loss		(211,866	)		(501,821	)

Other income (expense):
Other income		21,000			50,400
Interest expense		(29,561	)		(10,753	)
Total other income (expense)		(8,561	)		39,647

Net loss	$	(220,427	)	$	(462,174	)

Weighted average number of common shares outstanding - basic and fully diluted		48,372,600			42,708,641

Net loss per share - basic and fully diluted	$	(0.00	)	$	(0.01	)

See accompanying notes to financial statements.

DIGIPATH, INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY

(Unaudited)

	For the Three Months Ended December 31, 2018
	Series A Convertible										Additional						Total
	Preferred Stock						Common Stock				Paid-in			Accumulated			Stockholders’
	Shares			Amount			Shares		Amount		Capital			(Deficit)			Equity

Balance, September 30, 2018		1,425,942		$	1,426			42,245,364	$	42,245	$	14,121,236		$	(13,150,328	)	$	1,014,579

Common stock issued for services		-			-			1,011,913		1,012		148,264			-			149,276

Common stock options issued for services		-			-			-		-		6,559			-			6,559

Conversion of preferred stock to common stock		(100,000	)		(100	)		500,000		500		(400	)		-			-

Beneficial conversion feature of convertible debts		-			-			-		-		70,964			-			70,964

Net loss for the three months ended December 31, 2018		-			-			-		-		-			(462,174	)		(462,174	)

Balance, December 31, 2018		1,325,942		$	1,326			43,757,277	$	43,757	$	14,346,623		$	(13,612,502	)	$	779,204

	For the Three Months Ended December 31, 2019
	Series A Convertible								Additional					Total
	Preferred Stock				Common Stock				Paid-in		Accumulated			Stockholders’
	Shares		Amount		Shares		Amount		Capital		(Deficit)			Equity

Balance, September 30, 2019		1,325,942	$	1,326		48,361,433	$	48,361	$	15,331,839	$	(14,955,660	)	$	425,866

Common stock issued for services		-		-		171,233		172		24,578		-			24,750

Common stock options issued for services		-		-		-		-		17,677		-			17,677

Net loss for the three months ended December 31, 2019		-		-		-		-		-		(220,427	)		(220,427	)

Balance, December 31, 2019		1,325,942	$	1,326		48,532,666	$	48,533	$	15,374,094	$	(15,176,087	)	$	247,866

See accompanying notes to financial statements.

DIGIPATH, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)

	For the Three Months Ended
	December 31,
	2019			2018
Cash flows from operating activities
Net loss	$	(220,427	)	$	(462,174	)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in allowance for doubtful accounts		43,250			24,565
Depreciation and amortization expense		70,874			64,381
Stock issued for services		24,750			149,276
Options and warrants granted for services		17,677			6,559
Amortization of debt discounts		8,321			4,846
Decrease (increase) in assets:
Accounts receivable		(146,062	)		(107,576	)
Other current assets		19,663			15,432
Inventory		(37,900	)		-
Deposits		26,057			-
Right-of-use assets		47,376			-
Increase (decrease) in liabilities:
Accounts payable		77,842			(47,455	)
Accrued expenses		(48,947	)		(15,316	)
Lease liabilities		(46,398	)		-
Deferred revenues		-			1,225
Net cash used in operating activities		(163,924	)		(366,237	)

Cash flows from investing activities
Purchase of fixed assets		(90,315	)		-
Advance of note receivable		-			(50,000	)
Net cash used in investing activities		(90,315	)		(50,000	)

Cash flows from financing activities
Proceeds from short term advances		25,000			-
Principal payments on finance lease		(25,843	)		-
Proceeds from convertible notes		-			500,000
Net cash provided by (used in) financing activities		(843	)		500,000

Net increase (decrease) in cash		(255,082	)		83,763
Cash - beginning		323,739			176,027
Cash - ending	$	68,657		$	259,790

Supplemental disclosures:
Interest paid	$	7,125		$	-
Income taxes paid	$	-		$	-

Non-cash investing and financing activities:
Fixed assets acquired with capitalized finance lease	$	99,193		$	-
Fixed assets acquired with note payable, equipment financing	$	291,931		$	-
Value of preferred stock converted to common stock	$	-		$	100,000
Beneficial conversion feature of convertible notes payable	$	-		$	70,964

See accompanying notes to financial statements.

DIGIPATH, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

(Unaudited)

Note 1 – Organization, Basis of Presentation and Significant Accounting Policies

Organization

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 business units are described below.

	Ø	Digipath Labs, Inc. Digipath Labs’ 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 and has plans to open labs in other states and countries that have legalized the sale of cannabis, beginning with California.

	Ø	GroSciences, Inc. Launched during the first fiscal quarter of 2019 to capitalize on the extensive data we have collected from cannabis through the testing process. GroSciences plans to develop and license specific formulations to other producers and product makers in the industry, and to market and sell its “Tru-Hemp ID” Kit which distinguishes industrial hemp from drug-type cannabis.

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, 2019. 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, 2019:

	Jurisdiction of
Name of Entity⁽¹⁾	Incorporation	Relationship
Digipath, Inc.⁽²⁾	Nevada	Parent
Digipath Labs, Inc.	Nevada	Subsidiary
TNM News, Inc.	Nevada	Subsidiary
GroSciences, Inc.⁽³⁾	Colorado	Subsidiary
Digipath Labs S.A.S. ⁽⁴⁾	Colombia	Subsidiary

⁽¹⁾All entities are in the form of a corporation.

⁽²⁾Holding company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent company.

⁽³⁾Commenced operations during the first fiscal quarter of 2019, but has not incurred income to date.

⁽⁴⁾Formed during the first fiscal quarter of 2019, but has not yet commenced significant operations.

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.

DIGIPATH, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

(Unaudited)

Segment Reporting

ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. The Company operates as a single segment and will evaluate additional segment disclosure requirements as it expands its operations.

Fair Value of Financial Instruments

Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, accounts receivable, accounts payable and accrued expenses reported on the balance sheets are estimated by management to approximate fair value primarily due to the short-term nature of the instruments.

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.

Inventory

Inventories are stated at the lower of cost or market. Cost is determined on a standard cost basis that approximates the first-in, first-out (FIFO) method. Market is determined based on net realizable value. Appropriate consideration is given to obsolescence, excessive levels, deterioration, and other factors in evaluating net realizable value. Our products consist of handheld devices used to test cannabis for THC, CBD and CBG levels under our GroSciences, Inc. subsidiary. We have not yet commenced sales of this product.

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 505-50 (ASC 505-50). All transactions in which goods or services are the consideration received for 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.

Adoption of New Accounting Standards and Recently Issued Accounting Pronouncements

In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. An entity should apply the requirements of Topic 718 to nonemployee awards except for specific guidance on inputs to an option pricing model and the attribution of cost (that is, the period of time over which share-based payment awards vest and the pattern of cost recognition over that period). The new guidance is effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2018, with early adoption permitted. There was no impact on the Company’s financial statements as a result of adopting this ASU for the three-month period ending December 31, 2019 or the year ended September 30, 2019.

DIGIPATH, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

(Unaudited)

In February 2016, the FASB established Topic 842, Leases, by issuing ASU No. 2016-02, which requires lessees to recognize the rights and obligations created by leases on the balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU No. 2018-11, Targeted Improvements, ASU No. 2018-10, Codification Improvements to Topic 842, and ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842. The new standard establishes a right-of-use model (ROU) that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases will be classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the statement of operations.

The new standard became effective for fiscal years beginning after December 15, 2019, with early adoption permitted. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. If an entity chooses the second option, the transition requirements for existing leases also apply to leases entered into between the date of initial application and the effective date. The entity must also recast its comparative period financial statements and provide the disclosures required by the new standard for the comparative periods. The Company adopted the new standard on October 1, 2019 using the modified retrospective transition approach as of the effective date of the initial application. Consequently, financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods before October 1, 2019. The new standard provides a number of optional practical expedients in transition. The Company elected the “package of practical expedients”, which permits entities not to reassess under the new lease standard prior conclusions about lease identification, lease classification and initial direct costs. The Company does not expect to elect the use-of-hindsight or the practical expedient pertaining to land easements.

The most significant effects of the adoption of the new standard relate to the recognition of new ROU assets and lease labilities on our balance sheet for office operating leases and providing significant new disclosures about our leasing activities.

The new standard also provides practical expedients for an entity’s ongoing accounting. The Company has also elected the short-term leases recognition exemption for all leases that qualify. This means that the Company will not recognize ROU assets or lease liabilities, and this includes not recognizing ROU assets and lease liabilities, for existing short-term leases of those assets in transition. The Company also currently expects to elect the practical expedient to not separate lease and non-lease components for its leases. The new standard did not have a material impact.

There are no other 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 condensed consolidated financial statements, the Company has incurred recurring losses from operations resulting in an accumulated deficit of $15,176,087, and as of December 31, 2019, the Company’s cash on hand may not be sufficient to sustain operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is actively pursuing new customers to increase revenues. In addition, the Company is currently seeking additional sources of capital to fund short term operations. Management believes these factors will contribute toward achieving profitability. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable 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.

DIGIPATH, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

(Unaudited)

The Company has certain financial instruments that must be measured under the new fair value standard. The Company’s financial assets and liabilities are measured using inputs from the three levels of the fair value hierarchy. The three levels are as follows:

Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

Level 2 - Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).

Level 3 - Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability.

The following schedule summarizes the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of December 31, 2019 and September 30, 2019, respectively:

	Fair Value Measurements at December 31, 2019
	Level 1		Level 2			Level 3
Assets
Cash	$	68,657	$	-		$	-
Total assets		68,657		-			-
Liabilities
Short term advances		-		25,000			-
Lease liabilities		-		-			364,195
Note payable, equipment financing		-		291,931			-
Convertible notes payable, net of discounts of $33,105		-		-			666,895
Total liabilities		-		316,931			1,031,090
	$	68,657	$	(316,931	)	$	(1,031,090	)

	Fair Value Measurements at September 30, 2019
	Level 1		Level 2		Level 3
Assets
Cash	$	323,739	$	-	$	-
Total assets		323,739		-		-
Liabilities
Convertible notes payable, net of discounts of $41,426		-		-		658,574
Total liabilities		-		-		658,574
	$	323,739	$	-	$	(658,574	)

The fair value of our intellectual properties are deemed to approximate book value, and are considered Level 3 inputs as defined by ASC Topic 820-10-35.

Level 3 liabilities consist of a total of $700,000 of convertible debentures, net of discounts of $33,105 and $41,426 as of December 31, 2019 and September 30, 2019, respectively.

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, 2019 or the year ended September 30, 2019.

Note 4 – Accounts Receivable

Accounts receivable was $282,068 and $179,256 at December 31, 2019 and September 30, 2019, respectively, net of allowance for uncollectible accounts of $93,790 and $50,540 at December 31, 2019 and September 30, 2019, respectively.

DIGIPATH, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

(Unaudited)

Note 5 – Fixed Assets

Fixed assets consist of the following at December 31, 2019 and September 30, 2019:

	December 31,			September 30,
	2019			2019
Software	$	123,492		$	123,492
Office equipment		57,460			55,061
Furniture and fixtures		29,115			29,115
Lab equipment		1,498,789			1,118,942
Leasehold improvements		494,117			494,117
Lab equipment held under capital leases		99,193			-
		2,302,166			1,820,727
Less: accumulated depreciation		(1,164,987	)		(1,094,113	)
Total	$	1,137,179		$	726,614

Depreciation and amortization expense totaled $70,874 and $64,381 for the three months ended December 31, 2019 and 2018, respectively.

Note 6 – Leases

The Company’s leases its operating and office facilities, and sub-leases one of the units, under non-cancelable real property lease agreements that expire on May 31, 2021 and June 30, 2021. The Company also has a financing lease for lab equipment subject to the recently adopted ASU 2016-02. In the locations in which it is economically feasible to continue to operate, management expects to enter into a new lease upon expiration. The operating and office facility leases contain provisions requiring payment of property taxes, utilities, insurance, maintenance and other occupancy costs applicable to the leased premise. As the Company’s leases do not provide implicit discount rates, the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments.

The components of lease expense were as follows:

	For the Three Months Ended December 31, 2019
Operating lease cost	$	52,002
Finance lease cost:
Amortization of assets		4,960
Interest on lease liabilities		3,306
Sublease income		(21,000	)
Total net lease cost	$	39,268

DIGIPATH, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

(Unaudited)

Supplemental balance sheet information related to leases was as follows:

	December 31,
	2019
Operating leases:
Operating lease assets	$	289,867

Current portion of operating lease liabilities	$	196,069
Noncurrent operating lease liabilities		94,777
Total operating lease liabilities	$	290,846
Finance lease:
Equipment, at cost	$	99,193
Accumulated amortization		(4,960	)
Equipment, net	$	94,233

Current portion of finance lease liability	$	29,771
Noncurrent finance lease liability		43,578
Total finance lease liability	$	73,349

Weighted average remaining lease term:
Operating leases		1.5 years
Finance leases		2.3 years

Weighted average discount rate:
Operating leases		5.75	%
Finance lease		18.41	%

Supplemental cash flow and other information related to leases was as follows:

	For the Three
	Months Ended
	December 31,
	2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows provided by sublet operating leases	$	21,000
Operating cash flows used for operating leases	$	51,024
Operating cash flows used for finance leases	$	3,306
Financing cash flows used for finance leases	$	25,843

Leased assets obtained in exchange for lease liabilities:
Total operating lease liabilities	$	-
Total finance lease liabilities	$	99,193

Future minimum annual lease commitments under non-cancelable operating leases are as follows at December 31, 2019:

Fiscal Year Ending	Minimum Lease		Sublease		Net Lease
September 30,	Commitments		Income		Commitments
2020*	$	155,032	$	42,000	$	113,032
2021		148,957		-		148,957
	$	303,989	$	42,000	$	261,989

* Liability pertains to the remaining nine month period from January 1, 2020 through September 30, 2020.

DIGIPATH, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

(Unaudited)

Future minimum annual lease payments required under the finance lease and the present value of the net minimum lease payments are as follows at December 31, 2019:

	Finance
	Leases

2020*	$	30,921
2021		37,105
2022		21,644
Total minimum lease payments		89,670
Less interest		16,321
Present value of lease liabilities		73,349
Less current portion		29,771
Long-term lease liabilities	$	43,578

* Liability pertains to the remaining nine month period from January 1, 2020 through September 30, 2020.

Note 7 – Short Term Advances

On December 26, 2019, a total of $25,000 was received as a short-term loan from one of our convertible noteholders. The advance was subsequently repaid on February 6, 2020. No interest expense was recognized.

Note 8 –Note Payable, Equipment Financing

Note payable consists of the following at December 31, 2019 and September 30, 2019, respectively:

	December 31,			September 30,
	2019			2019

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.	$	291,931		$	-
Less: current maturities		(52,030	)		-
Note payable	$	239,901		$	-

The Company recorded interest expense pursuant to the stated interest rate and closing costs on the equipment loan in the amount of $3,819 during the three months ended December 31, 2019.

Note 9 – Convertible Notes Payable

Convertible notes payable consists of the following at December 31, 2019 and September 30, 2019, respectively:

	December 31,			September 30,
	2019			2019

On September 23, 2019, the Company received proceeds of $200,000 on a senior secured convertible note that carries an 8% interest rate, which matures on September 23, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.11 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.	$	200,000		$	200,000

On November 8, 2018, the Company received proceeds of $350,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. The Company’s obligations under this Note is secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. A total of $4,066 of interest was repaid during the three months ended June 30, 2019.		350,000			350,000

On November 5, 2018, the Company received proceeds of $150,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 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		700,000			700,000
Less: unamortized debt discounts		(33,105	)		(41,426	)
		666,895			658,574
Less: current maturities		(666,895	)		(200,000	)
Convertible notes payable	$	-		$	458,574

DIGIPATH, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

(Unaudited)

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 $70,964 during the three months ended December 31, 2018. The discount is amortized on a straight-line basis from the dates of issuance until the earlier of the stated redemption date of the debts, as noted above or the actual settlement date. The Company recorded debt amortization expense on the aforementioned debt discount in the amount of $8,321 and $4,846 during the three months ended December 31, 2019 and 2018, respectively.

All of the convertible notes 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 $14,115 and $5,907 for the three months ended December 31, 2019 and 2018, respectively.

The Company recognized interest expense for the three months ended December 31, 2019 and 2018, respectively, as follows:

	December 31,		December 31,
	2019		2018

Interest on capital leases	$	3,306	$	-
Interest on notes payable		3,819		-
Amortization of beneficial conversion features		8,321		4,846
Interest on convertible notes		14,115		5,907
Total interest expense	$	29,561	$	10,753

Note 10 - Changes in Stockholders’ Equity

Convertible 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”), with the remaining 4,000,000 shares available for designation from time to time by the Board as set forth below. As of December 31, 2019, there were 1,325,942 shares of Series A Preferred issued and outstanding. The Board of Directors is authorized to determine any 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.

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 1,325,942 shares of Series A Preferred outstanding at December 31, 2019 are convertible into 6,629,710 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.

DIGIPATH, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

(Unaudited)

Common Stock

Common stock consists of $0.001 par value, 250,000,000 shares authorized, of which 48,532,666 shares were issued and outstanding as of December 31, 2019.

Common Stock Issued for Services

On December 25, 2019, the Company issued 171,233 shares of common stock to its CFO for services rendered pursuant to his employment agreement. The aggregate fair value of the common stock was $15,000 based on the closing price of the Company’s common stock on the date of grant, and was expensed over the requisite service period.

Amortization of Stock-Based Compensation

A total of $22,110 of stock-based compensation expense was recognized during the three months ended December 31, 2019 as a result of the issuance of 200,000 shares of common stock to one of our directors, Bruce Raben, on September 12, 2018, as amortized over the requisite service period. As of December 31, 2019, a total of $7,452 of unamortized expenses are expected to be expensed during the remaining fiscal year ended September 30, 2019.

A total of $9,750 of stock-based compensation expense was recognized during the three months ended December 31, 2019 as a result of the issuance of 300,000 shares of common stock to a consultant on June 25, 2019, as amortized over the requisite service period. No further unamortized expenses are to be expensed during the remaining requisite service period.

A total of $17,677 of stock-based compensation expense was recognized from the amortization of options over their vesting period during the three months ended December 31, 2019.

Note 11 – 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 previously amended on May 20, 2014. 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.

A total of 3,085,000 options were outstanding as of December 31, 2019. During the three months ended December 31, 2019, options to purchase an aggregate total of 3,000,000 shares of common stock at a weighted average exercise price of $0.13 per share expired.

Note 12 – Common Stock Warrants

Warrants to purchase a total of 3,417,126 shares of common stock were outstanding as of December 31, 2019.

Note 13 – Other Income (Expense)

Other income (expense) for the three months ended December 31, 2019 and 2018 consisted of the following:

	December 31,
	2019			2018
Settlement income on note receivable	$	-		$	30,000
Rental income on subleases		21,000			20,400
Interest expense		(29,561	)		(10,753	)
	$	(8,561	)	$	39,647

On December 1, 2018, we received $30,000 as full settlement of a Note dated December 17, 2014, consisting of $250,000 of principal and approximately $58,125 of unpaid interest that was previously written off as uncollectible.

DIGIPATH, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

(Unaudited)

Note 14 - Income Tax

The Company accounts for income taxes under FASB ASC 740-10, which requires use of the liability method. FASB ASC 740-10-25 provides that deferred tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences.

For the three months ended December 31, 2019 and the year ended September 30, 2019, the Company incurred a net operating loss and, accordingly, no provision for income taxes has been recorded. In addition, no benefit for income taxes has been recorded due to the uncertainty of the realization of any tax assets. At December 31, 2019, the Company had approximately $9,200,000 of federal net operating losses. The net operating loss carry forwards, if not utilized, will begin to expire in 2031.

Based on the available objective evidence, including the Company’s history of its loss, management believes it is more likely than not that the net deferred tax assets will not be fully realizable. Accordingly, the Company provided for a full valuation allowance against its net deferred tax assets at December 31, 2019 and September 30, 2019, respectively.

In accordance with FASB ASC 740, the Company has evaluated its tax positions and determined there are no uncertain tax positions.

Note 15 – Subsequent Events

Common Stock Issuances for Services

On January 27, 2020, the Company issued 500,000 shares of common stock to a consultant for investor relations services to be performed from February 1, 2020 through July 31, 2020. The fair value of the common stock was $37,500 based on the closing price of the Company’s common stock on the date of grant, and is being expensed over the requisite service period.

Options Issued to Directors for Services

On January 29, 2020, Edmond A. DeFrank was appointed to the Company’s Board of Directors, filling the vacancy resulting from the resignation of Dr. Cindy Orser on January 20, 2020. On January 31, 2020, we granted Mr. DeFrank options to purchase 250,000 shares of common stock as compensation for Director services. The options vest immediately as to 62,500 shares and as to an additional 62,500 shares on each of January 31, 2021, January 31, 2022, and January 31, 2023, and are exercisable for a ten-year period at an exercise price of $0.10 per share. The estimated value using the Black-Scholes Pricing Model, based on a volatility rate of 106% and a call option value of $0.0683, was $17,078. The options are being expensed over the vesting period.

On January 31, 2020, we granted options to purchase 250,000 shares of common stock as compensation for Director services to Dennis Hartmann. The options vest immediately as to 62,500 shares and as to an additional 62,500 shares on each of January 31, 2021, January 31, 2022, and January 31, 2023, and are exercisable for a ten-year period at an exercise price of $0.10 per share. The estimated value using the Black-Scholes Pricing Model, based on a volatility rate of 106% and a call option value of $0.0683, was $17,078. The options are being expensed over the vesting period.

Convertible Note Financing

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 $150,000. The transaction was effected pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended and Rule 506(b) promulgated thereunder. The Note matures on August 11, 2022, bears interest at a rate of 9% per annum, and is convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. 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 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 transaction was effected pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended and Rule 506(b) promulgated thereunder. The Note matures on August 10, 2022, bears interest at a rate of 9% per annum, and is convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. 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.

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, 2019 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, 2019 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

Ø	Digipath Labs, Inc. Digipath Labs’ 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 and has plans to open labs in other states and countries that have legalized the sale of cannabis, beginning with California.

Ø	GroSciences, Inc. Launched during the first fiscal quarter of 2019 to capitalize on the extensive data we have collected from cannabis through the testing process. GroSciences plans to develop and license specific formulations to other producers and product makers in the industry, and to market and sell its “Tru-Hemp ID” Kit which distinguishes industrial hemp from drug-type cannabis.

Results of Operations for the Three Months Ended December 31, 2019 and 2018:

The following table summarizes selected items from the statement of operations for the three months ended December 31, 2019 and 2018.

	Three Months Ended December 31,						Increase /
	2019			2018			(Decrease)
Revenues	$	808,930		$	642,115		$	166,815
Cost of sales		405,481			482,320			(76,839	)
Gross profit (loss)		403,449			159,795			243,654

Operating expenses:
General and administrative		388,432			390,471			(2,039	)
Professional fees		183633			246,580			(62,947	)
Bad debts expense		43,250			24,565			18,685
Total operating expenses:		615,315			661,616			(46,301	)

Operating loss		(211,866	)		(501,821	)		(289,955	)

Total other income (expense)		(8,561	)		39,647			(48,208	)

Net loss	$	(220,427	)	$	(462,174	)	$	(241,747	)

Revenues

Aggregate revenues for the three months ended December 31, 2019 were $808,930, compared to revenues of $642,115 during the three months ended December 31, 2018, an increase of $166,815, or 26%. The increase in revenue was due to industry growth and increased market share attained during the current period.

Cost of Sales

Cost of sales for the three months ended December 31, 2019 were $405,481, compared to $482,320 during the three months ended December 31, 2018, a decrease of $76,839, or 16%. Cost of sales consists primarily of labor, depreciation, maintenance on lab equipment, and supplies consumed in our testing operations. The decreased cost of sales in the current period was primarily due to better pricing on our consumable supplies, and improved efficiencies with respect to our labor. Our gross margins of approximately 50%, increased during the three months ended December 31, 2019, compared to gross margins of approximately 25% during the three months ended December 31, 2018, which translated to $243,654 of increased gross profit. We intend to continue to automate processes through equipment enhancements to improve our margins, and acquired a new triple quad machine on December 26, 2019 that we expect will help increase our testing volume and considerably decrease our variable costs.

General and Administrative Expenses

General and administrative expenses for the three months ended December 31, 2019 were $388,432, compared to $390,471 during the three months ended December 31, 2018, a decrease of $2,039, or 1%. The expenses consisted primarily of marketing, rent, salaries and wages, and travel expenses. General and administrative expenses included non-cash, stock-based compensation of $18,400 and $21,000 during the three months ended December 31, 2019 and December 31, 2018, respectively.

Professional Fees

Professional fees for the three months ended December 31, 2019 were $183,633, compared to $246,580 during the three months ended December 31, 2018, a decrease of $62,947, or 26%. Professional fees included non-cash, stock-based compensation of $24,027 and $134,835 during the three months ended December 31, 2019 and December 31, 2018, respectively. Professional fees decreased primarily due to decreased stock-based compensation, as partially diminished by increased cash-based professional fees, during the current period.

Bad Debts Expense

Bad debts expense for the three months ended December 31, 2019 was $43,250, compared to $24,565 during the three months ended December 31, 2018, an increase of $18,685, or 76%. Bad debts expense increased during the current period as our allowance for doubtful accounts increased to $93,790 during the quarter.

Operating Loss

Our operating loss for the three months ended December 31, 2019 was $211,866, compared to $501,821 during the three months ended December 31, 2018, a decrease of $289,955, or 58%. Our operating loss decreased primarily due to increased margins, decreased professional fees, as offset in part by increased bad debts expense, during the three months ended December 31, 2019, compared to the three months ended December 31, 2018.

Other Income (Expense)

Other expense, on a net basis, for the three months ended December 31, 2019 was $8,561, compared to other income, on a net basis, of $39,647 during the three months ended December 31, 2018, a net decrease of $48,208. Other expense consisted of $29,561 of interest expense, as partially offset by other income, consisting of $21,000 of subleased rental income for the three months ended December 31, 2019. Other income during the three months ended December 31, 2018 consisted of $20,400 of subleased rents and a $30,000 gain on settlement of a previously written off note receivable, as offset by $10,753 of interest expense.

Net Loss

Net loss for the three months ended December 31, 2019 was $220,427, compared to $462,174 during the three months ended December 31, 2018, a decrease of $241,747, or 52%. The decreased net loss was due primarily to increased gross profits as described above, as offset in part by increased bad debts expense, and interest on debt financing.

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-month periods ended December 31, 2019 and 2018:

	2019			2018
Operating Activities	$	(163,924	)	$	(366,237	)
Investing Activities		(90,315	)		(50,000	)
Financing Activities		(843	)		500,000
Net Increase (Decrease) in Cash	$	(255,082	)	$	83,763

Net Cash Used in Operating Activities

During the three months ended December 31, 2019, net cash used in operating activities was $163,924, compared to net cash used in operating activities of $366,237 for the same period ended December 31, 2018. The decrease in cash used in operating activities was primarily attributable to our decreased net loss.

Net Cash Used in Investing Activities

During the three months ended December 31, 2019, net cash used in investing activities was $90,315, compared to $50,000 for the same period ended December 31, 2018. The increase is attributable to investments made for cannabis testing equipment in the current period that was not necessary in the prior period, as partially diminished by an advancement of short-term loans during the prior period.

Net Cash Provided by Financing Activities

During the three months ended December 31, 2019, net cash used in financing activities was $843, compared to net cash provided by financing activities of $500,000 for the same period ended December 31, 2018. The current period consisted of $25,843 of principal finance lease payments on equipment, as offset by, $25,000 of proceeds received on a short term advance that were subsequently repaid on February 6, 2020, compared to $500,000 of proceeds received on fixed convertible debt financing at $0.14 per share in the comparative period.

Ability to Continue as a Going Concern

As of December 31, 2019, our balance of cash on hand was $68,657. We currently may not have sufficient funds to sustain our operations for the next twelve months and we may need to raise additional cash to fund our operations and expand our lab testing business. As we continue to develop our lab testing business and attempt to expand operational activities, we expect to experience net negative cash flows from operations in amounts not now determinable, and will be required to obtain additional financing to fund operations through common stock offerings to the extent necessary to provide working capital. We have and expect to continue to have substantial capital expenditure and working capital needs.

The Company has incurred recurring losses from operations resulting in an accumulated deficit, and, as set forth above, the Company’s cash on hand is not sufficient to sustain operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is actively pursuing new customers to increase revenues. In addition, the Company is currently seeking additional sources of capital to fund short term operations. In the event sales do not materialize at the expected rates, management would seek additional financing or would attempt to conserve cash by further reducing expenses. 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

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. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue was recognized when the following criteria had been met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured.

Our 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

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, 2019. 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, 2019, our Chief Executive Officer and Chief Financial Officer concluded that, as of such date, our disclosure controls and procedures were 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.

The following issuances of equity securities by the Company were exempt from the registration requirements of the Securities Act of 1933 pursuant to Section 4(a)(2) of the Securities Act of 1933 during the three month period ended December 31, 2019:

On December 25, 2019, we issued 171,233 shares of common stock, restricted in accordance with Rule 144, to our CFO for services rendered pursuant to his employment agreement.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4. MINE SAFETY DISCLOSURES.

Not applicable.

ITEM 5. OTHER INFORMATION.

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 $150,000. The transaction was effected pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended and Rule 506(b) promulgated thereunder. The Note matures on August 11, 2022, bears interest at a rate of 9% per annum, and is convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. The Company’s obligations under the Note are secured by a 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. The information set forth in this Item 5 is qualified in its entirety by reference to the actual terms of the Secured Convertible Promissory Note and Security Agreement described above, which have been filed as Exhibits 4.4 and 10.2, respectively, and which are incorporated herein by reference.

ITEM 6. EXHIBITS.

Exhibit		Description
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 Current 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 Current Report on Form 10-Q filed with the Securities and Exchange Commission by Digipath, Inc. on August 13, 2019)
4.1		Form of 8% Senior Secured Convertible Notes due December 31, 2020 (incorporated by reference to Exhibit 4.1 of the Current 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
4.4*		9% Secured Subordinated Convertible Note, between Digipath, Inc. and holder, due August 11, 2022
10.1*		Security Agreement, between Digipath, Inc., Digipath Labs, Inc., and holder of the 9% Senior Secured Convertible Note due August 10, 2022
10.2*		Security Agreement, between Digipath, Inc., Digipath Labs, Inc., and holder of the 9% Senior Secured Convertible Note due August 11, 2022
31.1*		Section 302 Certification of Chief Executive Officer
31.2*		Section 302 Certification of Chief Financial Officer
32.1*		Section 906 Certification of Chief Executive Officer
32.2*		Section 906 Certification of Chief Financial Officer
101.INS*		XBRL Instance Document
101.SCH*		XBRL Schema Document
101.CAL*		XBRL Calculation Linkbase Document
101.DEF*		XBRL Definition Linkbase Document
101.LAB*		XBRL Labels Linkbase Document
101.PRE*		XBRL Presentation Linkbase Document

* 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, 2020

DIGIPATH, INC.

By:	/s/ Kyle Remenda
Name:	Kyle Remenda
Title:	Chief Executive Officer and Director

By:	/s/ Todd Peterson
Name:	Todd Peterson
Title:	Chief Financial Officer and Secretary

EX-4.3 2 ex4-3.htm

Exhibit 4.3

THIS NOTE AND THE UNDERLYING SECURITIES HAVE BEEN ACQUIRED FOR INVESTMENT PURPOSES ONLY AND MAY NOT BE TRANSFERRED UNTIL (i) A REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933, AS AMENDED (THE “ACT”) SHALL HAVE BECOME EFFECTIVE WITH RESPECT THERETO OR (ii) RECEIPT BY THE COMPANY OF AN OPINION OF COUNSEL REASONABLY SATISFACTORY TO THE COMPANY TO THE EFFECT THAT REGISTRATION UNDER THE ACT IS NOT REQUIRED IN CONNECTION WITH SUCH PROPOSED TRANSFER NOR IS IN VIOLATION OF ANY APPLICABLE STATE SECURITIES LAWS. THIS LEGEND SHALL BE ENDORSED UPON ANY NOTE ISSUED IN EXCHANGE FOR THIS NOTE.

DIGIPATH, INC.

9% Secured Convertible Promissory Note

$350,000

February 10, 2020 (the “Issue Date”)

FOR VALUE RECEIVED, DIGIPATH, INC., a Nevada corporation (the “Company”) with its principal executive office at 6450 Cameron Blvd., Suite 113, Las Vegas, Nevada 89118, promises to pay to the order of ANTHONY PODELL or its registered assigns (the “Holder” or “Payee”), the principal amount of Three Hundred Fifty Thousand Dollars ($350,000) (the “Principal Amount”), on August 10, 2022 (the “Maturity Date”) or such earlier date as this Note is required or permitted to be repaid as provided hereunder, and to pay interest to the Holder on the aggregate unconverted and then outstanding Principal Amount of this Convertible Promissory Note (this “Note”) in accordance with the provisions hereof.

Each payment by the Company pursuant to this Note shall be made without set-off or counterclaim and in immediately available funds. The Company (i) waives presentment, demand, protest or notice of any kind in connection with this Note and (ii) agrees to pay to the Holder of this Note, on demand, all costs and expenses (including reasonable and documented legal fees and expenses) incurred in connection with the enforcement and collection of this Note.

This Note has been issued pursuant to a Securities Purchase Agreement (the “Securities Purchase Agreement”) entered into between the Company and the Payee, and is secured by a Security Agreement (the “Security Agreement”) in favor of Payee covering certain collateral (the “Collateral”), all as more particularly described and provided therein, and is entitled to the benefits thereof. The Security Agreement and any and all other documents executed and delivered by the Company to Payee under which Payee is granted liens on assets of the Company in connection with the transactions contemplated by the Securities Purchase Agreement are collectively referred to as the “Security Documents.”

Unless otherwise defined in this Note, capitalized terms used herein shall have the meanings set forth in the Note Purchase Agreement.

1. Principal Repayment

A. Optional Prepayment. At any time from and after the Issue Date, the Company may prepay this Note, without premium or penalty, in whole or in part, with accrued interest to the date of such prepayment on the amount prepaid.

B. Notice of Prepayment. Before the Company shall be permitted to prepay this Note pursuant to 1A hereof, the Company shall provide ten (10) days prior notice to the Payee of its intent to make such prepayment, which notice shall state the date and amount of such prepayment (the “Prepayment Date”). The Payee shall have the option at any time prior to the Prepayment Date to elect to convert this Note pursuant to Section 5 below.

2. Computation and Payment of Interest.

A. Base Interest Rate. Subject to Sections 2B and 2C below, the outstanding Principal Amount shall bear interest at the rate of none (9%) percent per annum.

B. Penalty Interest. Upon the occurrence and during the continuance of an Event of Default (as defined below), the rate of interest applicable to the unpaid Principal Amount shall be increased to fifteen (15%) percent per annum.

C. Maximum Rate. In the event that it is determined that, under the laws relating to usury applicable to the Company or the indebtedness evidenced by this Note (“Applicable Usury Laws”), the interest charges and fees payable by the Company in connection herewith or in connection with any other document or instrument executed and delivered in connection herewith cause the effective interest rate applicable to the indebtedness evidenced by this Note to exceed the maximum rate allowed by law (the “Maximum Rate”), then such interest shall be recalculated for the period in question and any excess over the Maximum Rate paid with respect to such period shall be credited, without further agreement or notice, to the Principal Amount outstanding hereunder to reduce said balance by such amount with the same force and effect as though the Company had specifically designated such extra sums to be so applied to principal and the Payee had agreed to accept such extra payment(s) as a premium-free prepayment. All such deemed prepayments shall be applied to the principal balance payable at maturity. In no event shall any agreed-to or actual exaction as consideration for this Note exceed the limits imposed or provided by Applicable Usury Laws in the jurisdiction in which the Company is resident applicable to the use or detention of money or to forbearance in seeking its collection in the jurisdiction in which the Company is resident.

D. Payment of Interest. Interest shall be paid monthly on the first day of each month, beginning March 1, 2020, on the Maturity Date and each other date as the Principal Amount of this Note is repaid in cash as provided hereunder.

3. Covenants of Company.

A. Affirmative Covenants. The Company covenants and agrees that, so long as this Note shall be outstanding, unless it has otherwise obtained the prior written consent of the Holder, it will perform the obligations set forth in this Section 2A:

(i) Taxes and Levies. The Company (and each of its subsidiaries) will promptly pay and discharge all taxes, assessments, and governmental charges or levies imposed upon the Company or upon its income and profits, or upon any of its property, before the same shall become delinquent, as well as all claims for labor, materials and supplies which, if unpaid, might become a lien or charge upon such properties or any part thereof; provided, however, that the Company shall not be required to pay and discharge any such tax, assessment, charge, levy or claim so long as the validity thereof shall be contested in good faith by appropriate proceedings and the Company shall set aside on its books adequate reserves in accordance with generally accepted accounting principles with respect to any such tax, assessment, charge, levy or claim so contested;

(ii) Maintenance of Existence. The Company (and each of its subsidiaries) will do or cause to be done all things reasonably necessary to preserve and keep in full force and effect its corporate existence, rights and franchises and comply with all laws applicable to the Company, except where the failure to comply would not have a material adverse effect on the Company;

(iii) Maintenance of Property. The Company (and each of its subsidiaries) will at all times reasonably maintain, preserve, protect and keep its property used or useful in the conduct of its business in good repair, working order and condition (ordinary wear and tear excepted), and from time to time make all needful and proper repairs, renewals, replacements and improvements thereto as shall be reasonably required in the conduct of its business;

(iv) Insurance. The Company (and each of its subsidiaries) will, to the extent necessary for the operation of its business, keep adequately insured by financially sound reputable insurers, all property of a character usually insured by similar corporations and carry such other insurance as is usually carried by similar corporations;

(v) Books and Records. The Company (and each of its subsidiaries) will at all times keep true and correct books, records and accounts reflecting all of its business affairs and transactions in accordance with GAAP. Such books and records shall be open at reasonable times and upon reasonable notice to the inspection of the Payee or its agents;

(vi) Notice of Certain Events. The Company (and each of its subsidiaries) will give prompt written notice (with a description in reasonable detail) to the Payee of the occurrence of any Event of Default or any event which, with the giving of notice or the lapse of time, would constitute an Event of Default; and

B. Negative Covenants. The Company covenants and agrees that, so long as this Note shall be outstanding, unless it has otherwise obtained the prior written consent of the Holder, it will perform the obligations set forth in this Section 3B:

(i) Liquidation, Dissolution. The Company will not (and will not permit any of its subsidiaries to) liquidate or dissolve, consolidate with, or merge into or with, any other corporation or other entity, except that any wholly-owned subsidiary may merge with another wholly-owned subsidiary or with the Company (so long as the Company is the surviving corporation and no Event of Default shall occur as a result thereof); provided, however, such prior written consent shall not be required in connection with the consummation of any merger or change of control transaction which results in prepayment of the Note pursuant to the terms of this Note;

(ii) Sales of Assets. The Company will not (nor permit any of its subsidiaries with respect to their assets and properties), other than in the ordinary course of business, sell, transfer, lease or otherwise dispose of, or grant options, warrants or other rights with respect to, all or a substantial part of its properties or assets material to the Company’s business to any person or entity; provided, however, such prior written consent shall not be required in connection with licenses or other rights granted by the Company to a strategic partner, licensee or distributor as approved by the Board of Directors of the Company (the “Board of Directors”);

(iii) Redemptions. The Company will not redeem or repurchase any outstanding equity and/or debt securities of the Company (or its subsidiaries);

(iv) Indebtedness. Company will hereafter not create, incur, assume or suffer to exist, contingently or otherwise, any indebtedness which is not expressly subordinate in all respects to this Note, provided, that this covenant shall not apply to (A) capitalized leases, purchase money indebtedness (secured solely by Liens on the equipment or assets leased or purchased), (B) accounts payable, or (C) other accrued expenses incurred by the Company in the ordinary course of business;

(v) Negative Pledge. The Company will not (nor will it permit its subsidiaries to) hereafter create, incur, assume or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority or other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each, a “Lien”) upon any of its property, revenues or assets, whether now owned or hereafter acquired, except any of the following (collectively, “Permitted Liens”):

(a) Liens granted to secure indebtedness incurred (i) to finance the acquisition (whether by purchase or capitalized lease) of tangible assets or (ii) under equipment leases or purchase money indebtedness, but in each case, only on the assets acquired with the proceeds of such indebtedness;

(b) Liens for taxes, assessments or other governmental charges or levies not at the time delinquent or thereafter payable without penalty or being contested in good faith by appropriate proceedings and for which adequate reserves in accordance with GAAP shall have been set aside on its books;

(c) Liens of carriers, warehousemen, mechanics, materialmen and landlords incurred in the ordinary course of business for sums not overdue or being contested in good faith by appropriate proceedings and for which adequate reserves in accordance with GAAP shall have been set aside on its books;

(d) Liens incurred in the ordinary course of business in connection with workers’ compensation, unemployment insurance or other forms of governmental insurance or benefits, or to secure performance of tenders, statutory obligations, leases and contracts (other than for borrowed money) entered into in the ordinary course of business or to secure obligations on surety or appeal bonds; and

(e) Judgment Liens in existence less than 30 days after notice of the entry thereof is forwarded to the Company or with respect to which execution has been stayed.

(vi) Transactions with Affiliates. The Company will not (and will not permit any of its subsidiaries to) enter into any transaction after the Issue Date, including, without limitation, the purchase, sale, lease or exchange of property, real or personal, the purchase or sale of any security, the borrowing or lending of any money, or the rendering of any service, with any person or entity affiliated with the Company or any of its subsidiaries (including officers, directors and shareholders owning five (5%) percent or more of the Company’s outstanding capital stock), except in the ordinary course of and pursuant to the reasonable requirements of its business and upon fair and reasonable terms not less favorable than would be obtained in a comparable arms-length transaction with any other person or entity not affiliated with the Company as determined by the Board of Directors in good faith.

(vii) Dividends. The Company will not declare or pay any cash dividends or distributions on its outstanding capital stock.

(viii) Proration of Payments. The Company shall not make or permit any payment on account of principal or interest payable hereunder or any of the other Notes in excess of each Holder’s pro rate share of payments then due under the Notes.

4. Events of Default.

If any of the following events shall occur for any reason whatsoever (and whether such occurrence shall be voluntary or involuntary or come about or be effected by operation by law or otherwise) (each, an “Event of Default”):

(i) Non-Payment of Obligations. The Company shall default in the payment of the principal of this Note as and when the same shall become due and payable (whether by acceleration or otherwise) or shall fail to pay accrued interest on this Note within five (5) business days of when the same shall become due and payable (whether by acceleration or otherwise);

(ii) Non-Performance of Affirmative Covenants. The Company shall default in the due observance or performance of any covenant set forth in Section 3A, which default shall continue uncured for thirty (30) days;

(iii) Non-Performance of Negative Covenants. The Company shall default in the due observance or performance of any covenant set forth in Section 3B, and, if capable of cure, such default shall not have been cured within thirty (30) days;

(iv) Bankruptcy, Insolvency, Etc. The Company (or any of its subsidiaries) shall:

(a) in any legal document admit in writing its inability to pay its debts as they become due;

(b) apply for, consent to, or acquiesce in, the appointment of a trustee, receiver, sequestrator or other custodian for the Company or any of its property, or make a general assignment for the benefit of creditors;

(c) in the absence of such application, consent or acquiesce in, permit or suffer to exist the appointment of a trustee, receiver, sequestrator or other custodian for the Company or for any part of its property;

(d) permit or suffer to exist the commencement of any bankruptcy, reorganization, debt arrangement or other case or proceeding under any bankruptcy or insolvency law, or any dissolution, winding up or liquidation proceeding, in respect of the Company, and, if such case or proceeding is not commenced by the Company or converted to a voluntary case, such case or proceeding shall be consented to or acquiesced in by the Company or shall result in the entry of an order for relief; or

(e) take any corporate or other action authorizing, or in furtherance of, any of the foregoing;

(v) Cross-Default. The Company shall default in the payment when due, after the expiration of any applicable grace period, of any amount payable under any other obligation of the Company for money borrowed in excess of $100,000;

(vi) Cross-Acceleration. Any other indebtedness for borrowed money of the Company (or any of its subsidiaries) in an aggregate principal amount exceeding $100,000 shall be duly declared to be or shall become due and payable prior to the stated maturity thereof or shall not be paid as and when the same becomes due and payable including any applicable grace period;

(vii) Other Breaches, Defaults. The Company shall default or be in breach of any term or provision of this Note, any other Transaction Document (as defined in the Note Purchase Agreement), in any material respect, for a period of thirty (30) days, or any material representation or warranty made by the Company to the Payee in any Transaction Document shall be materially false or misleading; or

(viii) Security Documents. The Security Documents shall cease to create a valid and perfected Lien in and to any material Collateral;

then, and in any such event, the Holder shall, by notice to the Company, take or cause to be taken any or all of the following actions, without prejudice to the rights of Payee to enforce its claims against the Company: (1) declare the principal of and any accrued interest and all other amounts payable under this Note to be due and payable, whereupon the same shall become, forthwith due and payable without presentment, demand, protest or other notice of any kind, all of which are hereby waived by the Company, (2) proceed to enforce or cause to be enforced any remedies provided under the Security Agreement, and (3) exercise any other remedies available at law or in equity, either by suit in equity or by action at law, or both, whether for specific performance of any covenant or other agreement contained in this Note; provided, that upon the occurrence of any Event of Default referred to in Section 4(v) then (without prejudice to the rights and remedies specified in clause (3) above) automatically, without notice, demand or any other act by any Holder, the principal of and any accrued interest and all other amounts payable under this Note shall become immediately due and payable without presentment, demand, protest or other notice of any kind, all of which are hereby expressly waived by the Company, anything contained in this Note to the contrary notwithstanding. No remedy conferred in this Note upon any Holder is intended to be exclusive of any other remedy, and each and every such remedy shall be cumulative and shall be in addition to every other remedy conferred herein or now or hereinafter existing at law or in equity or by statute or otherwise.

5. Conversion of Note.

A. Optional Conversion. The Holder of this Note shall have the option, at any time and from time to time, prior to the date on which the Company makes payment in full of the Principal Amount of this Note in accordance herewith, all accrued interest thereon and all other amounts due and payable thereunder to convert all or any portion of the outstanding Principal Amount of this Note plus all accrued and unpaid interest thereon (such Principal Amount and accrued and unpaid interest to be so converted the “Conversion Amount”) into shares of common stock, par value $0.001 per share (“Common Stock”), of the Company at an initial conversion price per share equal to $0.15 per share (the “Conversion Price”), subject to adjustment as provided in subsection 5E below. The shares of Common Stock issuable upon conversion of this Note at the Conversion Price are referred to herein as the “Conversion Shares.”

B. Conversion Limitation. Notwithstanding anything contained herein to the contrary, the Holder shall not be entitled to convert pursuant to the terms of this Note an amount that would be convertible into that number of Conversion Shares which would exceed the difference between the number of shares of Common Stock beneficially owned by such Holder and 4.99% of the outstanding shares of Common Stock of the Company. For the purposes of the immediately preceding sentence, beneficial ownership shall be determined in accordance with Section 13(d) of the Securities Exchange Act of 1934, as amended, and Regulation 13d-3 thereunder. The Holder may void the Conversion Share limitation described in this Section 5B upon 65 days prior notice to the Company or without any notice requirement upon an Event of Default.

C. Mechanics of Conversion.

(i) Before the Holder of this Note shall be entitled to convert this Note into shares of Common Stock pursuant to Section 5A, such holder shall give written notice to the Company in the form attached hereto as Annex A (“Conversion Notice”), at its principal corporate office, by email, facsimile or otherwise, of the election to convert the same and shall state therein the Conversion Amount and the name or names in which the certificate or certificates for shares of Common Stock are to be issued. On or before the third (3rd) business day following the date of receipt of a Conversion Notice, the Company shall (A) if legends are not required to be placed on certificates of Common Stock pursuant to the then existing provisions of Rule 144 of the Securities Act of 1933 (“Rule 144”) and provided that the Company’s transfer agent is participating in the Depository Trust Company’s (“DTC”) Fast Automated Securities Transfer Program, credit such aggregate number of shares of Common Stock to which the Holder shall be entitled to the Holder’s or its designee’s balance account with DTC, or (B) if the Company’s transfer agent is not participating in the DTC Fast Automated Securities Transfer Program, issue and deliver to the address as specified in the Conversion Notice, a certificate, registered in the name of the Holder or its designee, for the number of shares of Common Stock to which the Holder shall be entitled which certificates shall not bear any restrictive legends unless required pursuant the Rule 144.

(ii) All Common Stock which may be issued upon conversion of the Note will, upon issuance, be duly issued, fully paid and non-assessable and free from all taxes, liens, and charges with respect to the issuance thereof.

D. Authorized Shares. At all times the Company shall have authorized and shall have reserved a sufficient number of shares of Common Stock to provide for the conversion of the Notes at the then effective Conversion Price. Without limiting the generality of the foregoing, if, at any time, the Conversion Price is decreased, the number of shares of Common Stock authorized and reserved for issuance upon the conversion of this Note shall be proportionately increased.

E. Anti-Dilution Provisions. The Conversion Price in effect at any time and the number and kind of securities issuable upon the conversion of this Note shall be subject to adjustment from time to time upon the happening of certain events as follows:

(i) In case the Company shall hereafter (i) declare a dividend or make a distribution on its outstanding shares of Common Stock in shares of Common Stock, (ii) subdivide or reclassify its outstanding shares of Common Stock into a greater number of shares, or (iii) combine or reclassify its outstanding shares of Common Stock into a smaller number of shares, the Conversion Price in effect at the time of the record date for such dividend or distribution or of the effective date of such subdivision, combination or reclassification shall be adjusted so that it shall equal the price determined by multiplying the Conversion Price by a fraction, the denominator of which shall be the number of shares of Common Stock outstanding after giving effect to such action, and the numerator of which shall be the number of shares of Common Stock outstanding immediately prior to such action. Such adjustment shall be made successively whenever any event listed above shall occur.

(ii) Whenever the Conversion Price is adjusted pursuant to Subsection (i) above, the number of Conversion Shares issuable upon conversion of this Note shall simultaneously be adjusted by multiplying the number of Conversion Shares initially issuable upon conversion of this Note by the Conversion Price in effect on the date hereof and dividing the product so obtained by the Conversion Price, as adjusted.

(iii) In case of any reorganization, reclassification or change of the Common Stock (including any such reorganization, reclassification or change in connection with a consolidation or merger in which the Company is the continuing entity), or any consolidation of the Company with, or merger of the Company with or into, any other entity (other than a consolidation or merger in which the Company is the continuing entity), or of any sale of the properties and assets of the Company as, or substantially as, an entirety to any other person or entity, this Note shall thereafter be convertible into the kind and amount of stock or other securities or property receivable upon such reorganization, reclassification, change, consolidation, merger or sale by a Holder of the number of shares of Common Stock into which this Note would have been converted prior to such transaction. The provisions of this subsection (iii) shall similarly apply to successive reorganizations, reclassifications, changes, consolidations, mergers or sales immediately prior to such reorganization, reclassification, change, consolidation, merger or sale.

6. Amendments and Waivers.

The provisions of this Note may from time to time be amended, modified or supplemented, if such amendment, modification or supplement is in writing and consented to by the Company and the Holder. No failure or delay on the part of the Payee in exercising any power or right under this Note shall operate as a waiver thereof, nor shall any single or partial exercise of any such power or right preclude any other or further exercise thereof or the exercise of any other power or right. No notice to or demand on the Company in any case shall entitle it to any notice or demand in similar or other circumstances. No waiver or approval by the Payee shall, except as may be otherwise stated in such waiver or approval, be applicable to subsequent transactions. No waiver or approval hereunder shall require any similar or dissimilar waiver or approval thereafter to be granted hereunder. To the extent that the Company makes a payment or payments to the Payee, and such payment or payments or any part thereof are subsequently for any reason invalidated, set aside and/or required to be repaid by the Payee to a trustee, receiver or any other party under any bankruptcy law, state or federal law, common law or equitable cause, then to the extent of such recovery, the obligation or part thereof originally intended to be satisfied, and all rights and remedies therefor, shall be revived and continued in full force and effect as if such payment had not been made by the Payee or such enforcement or setoff had not occurred.

7. Miscellaneous.

A. Parties in Interest. All covenants, agreements and undertakings in this Note binding upon the Company or the Payee shall bind and inure to the benefit of its successors and permitted assigns of the Company and the Payee, respectively, whether so express or not.

B. Governing Law. This Note shall be governed by and construed in accordance with the laws of the State of Nevada without regard to the conflicts of laws principles thereof.

C. Waiver of Jury Trial. THE PAYEE AND THE COMPANY HEREBY KNOWINGLY, VOLUNTARILY AND INTENTIONALLY WAIVE ANY RIGHTS THEY MAY HAVE TO A TRIAL BY JURY IN RESPECT OF ANY LITIGATION BASED HEREON, OR ARISING OUT OF, UNDER, OR IN CONNECTION WITH THIS NOTE OR ANY OTHER DOCUMENT OR INSTRUMENT EXECUTED AND DELIVERED IN CONNECTION HEREWITH OR ANY COURSE OF CONDUCT, COURSE OF DEALING, STATEMENTS (WHETHER VERBAL OR WRITTEN) OR ACTIONS OF THE PAYEE OR THE COMPANY. THIS PROVISION IS A MATERIAL INDUCEMENT FOR THE PAYEE’S PURCHASING THIS NOTE.

IN WITNESS WHEREOF, this Note has been executed and delivered on the date specified above by the duly authorized representative of the Company.

	DIGIPATH, INC.

	By:	/s/ Todd Peterson
	Name:	Todd Peterson
	Title:	CFO

ANNEX A

CONVERSION NOTICE

The undersigned hereby elects to convert principal and/or interest under the 9% Senior Secured Convertible Promissory Note, originally issued as of February 10, 2020 (the “Note”) of Digipath, Inc., a Nevada corporation (the “Company”), into shares of common stock (the “Common Stock”), of the Company according to the conditions hereof and the Note, as of the date written below. If shares of Common Stock are to be issued in the name of a person other than the undersigned, the undersigned will pay all transfer taxes payable with respect thereto and is delivering herewith such certificates and opinions as reasonably requested by the Company in accordance therewith. No fee will be charged to the holder for any conversion, except for such transfer taxes, if any.

By the delivery of this Notice of Conversion the undersigned represents and warrants to the Company that its ownership of the Common Stock does not exceed the amounts specified under Section 5B of the Note, as determined in accordance with Section 13(d) of the Securities Exchange Act of 1934, as amended.

Conversion calculations:

	Date to Effect Conversion: ___________________________________

	Principal Amount of Note to be Converted: _______________________

	Amount of Interest of Note to be Converted: ____________________

	Number of shares of Common Stock to be issued:_________________

	________________________________________________________

	Signature: _______________________________________________

	Name: __________________________________________________

	Address for Delivery of Common Stock Certificates: _______________
	________________________________________________________
	________________________________________________________

	Or

	DWAC Instructions:

	Broker No:_________________
	Account No:________________

EX-4.4 3 ex4-4.htm

Exhibit 4.4

DIGIPATH, INC.

9% Secured Subordinated Convertible Promissory Note

$150,000

February 11, 2020 (the “Issue Date”)

FOR VALUE RECEIVED, DIGIPATH, INC., a Nevada corporation (the “Company”) with its principal executive office at 6450 Cameron Blvd., Suite 113, Las Vegas, Nevada 89118, promises to pay to the order of JOHNNY M. PUGA or its registered assigns (the “Holder” or “Payee”), the principal amount of One Hundred Fifty Thousand Dollars ($150,000) (the “Principal Amount”), on August 11, 2022 (the “Maturity Date”) or such earlier date as this Note is required or permitted to be repaid as provided hereunder, and to pay interest to the Holder on the aggregate unconverted and then outstanding Principal Amount of this Convertible Promissory Note (this “Note”) in accordance with the provisions hereof.

This Note has been issued pursuant to a Securities Purchase Agreement (the “Securities Purchase Agreement”) entered into between the Company and the Payee, and is secured by a Security Agreement (the “Security Agreement”) in favor of Payee covering certain collateral (the “Collateral”), all as more particularly described and provided therein, and is entitled to the benefits thereof. The Security Agreement and any and all other documents executed and delivered by the Company to Payee under which Payee is granted liens on assets of the Company in connection with the transactions contemplated by the Securities Purchase Agreement are collectively referred to as the “Security Documents.” The security interests of Payee under the Security Agreement are subordinate to the security interests of the existing note holders of the Company pursuant to that certain Subordination and Consent Agreement of even date herewith.

Unless otherwise defined in this Note, capitalized terms used herein shall have the meanings set forth in the Note Purchase Agreement.

1. Principal Repayment

2. Computation and Payment of Interest.

A. Base Interest Rate. Subject to Sections 2B and 2C below, the outstanding Principal Amount shall bear interest at the rate of none (9%) percent per annum.

3. Covenants of Company.

(iii) Redemptions. The Company will not redeem or repurchase any outstanding equity and/or debt securities of the Company (or its subsidiaries);

(iv) Transactions with Affiliates. The Company will not (and will not permit any of its subsidiaries to) enter into any transaction after the Issue Date, including, without limitation, the purchase, sale, lease or exchange of property, real or personal, the purchase or sale of any security, the borrowing or lending of any money, or the rendering of any service, with any person or entity affiliated with the Company or any of its subsidiaries (including officers, directors and shareholders owning five (5%) percent or more of the Company’s outstanding capital stock), except in the ordinary course of and pursuant to the reasonable requirements of its business and upon fair and reasonable terms not less favorable than would be obtained in a comparable arms-length transaction with any other person or entity not affiliated with the Company as determined by the Board of Directors in good faith;

(v) Dividends. The Company will not declare or pay any cash dividends or distributions on its outstanding capital stock; and

(vi) Proration of Payments. The Company shall not make or permit any payment on account of principal or interest payable hereunder or any of the other Notes in excess of each Holder’s pro rate share of payments then due under the Notes.

4. Events of Default.

(iv) Bankruptcy, Insolvency, Etc. The Company (or any of its subsidiaries) shall:

(a) in any legal document admit in writing its inability to pay its debts as they become due;

(e) take any corporate or other action authorizing, or in furtherance of, any of the foregoing;

(viii) Security Documents. The Security Documents shall cease to create a valid and perfected Lien in and to any material Collateral;

5. Conversion of Note.

C. Mechanics of Conversion.

6. Amendments and Waivers.

7. Miscellaneous.

B. Governing Law. This Note shall be governed by and construed in accordance with the laws of the State of Nevada without regard to the conflicts of laws principles thereof.

IN WITNESS WHEREOF, this Note has been executed and delivered on the date specified above by the duly authorized representative of the Company.

	DIGIPATH, INC.

	By:	/s/ Todd Peterson
	Name:	Todd Peterson
	Title:	CFO

ANNEX A

CONVERSION NOTICE

The undersigned hereby elects to convert principal and/or interest under the 9% Secured Subordinated Convertible Promissory Note, originally issued as of February __, 2020 (the “Note”) of Digipath, Inc., a Nevada corporation (the “Company”), into shares of common stock (the “Common Stock”), of the Company according to the conditions hereof and the Note, as of the date written below. If shares of Common Stock are to be issued in the name of a person other than the undersigned, the undersigned will pay all transfer taxes payable with respect thereto and is delivering herewith such certificates and opinions as reasonably requested by the Company in accordance therewith. No fee will be charged to the holder for any conversion, except for such transfer taxes, if any.

Conversion calculations:	Date to Effect Conversion: ____________________________________________
	Principal Amount of Note to be Converted: _______________________________
	Amount of Interest of Note to be Converted: _____________________________
	Number of shares of Common Stock to be issued: _________________________
	________________________________________________________________

	Signature: _______________________________________________________
	Name:___________________________________________________________
	Address for Delivery of Common Stock Certificates: ______________________
	_______________________________________________________________
	_______________________________________________________________

	Or

	DWAC Instructions:

	Broker No: ______________
	Account No: _____________

EX-10.1 4 ex10-1.htm

Exhibit 10.1

SECURITY AGREEMENT

SECURITY AGREEMENT (this “Agreement”), dated as of February 10, 2020 (this “Agreement”) between DIGIPATH, INC., a Nevada corporation (the “Parent”), DIGIPATH, LABS, INC., a Nevada corporation (“Digi Labs” and together with the Parent, collectively, the “Company”), and ANTHONY PODELL (the “Secured Party”).

WHEREAS, the Secured Party has agreed to make a loan to the Company in the amount of $350,000 which will be evidenced by an 9% Secured Convertible Promissory Note of the Parent dated as of the date hereof (the “Note”);

WHEREAS, Digi Labs is a wholly-owned subsidiary of the Parent; and

WHEREAS, in order to induce the Secured Party to purchase the Note, the Company has agreed to grant the Secured Party a security interest in the Company’s assets to secure the Parent’s obligations under the Note.

NOW, THEREFORE, in consideration of the promises contained herein and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto agree as follows:

1. Definitions. The term “State”, as used herein, means the State of Nevada. All terms defined in the Uniform Commercial Code of the State and used herein shall have the same definitions herein as specified therein. However, if a term is defined in Article 9 of the Uniform Commercial Code of the State differently than in another Article of the Uniform Commercial Code of the State, the term has the meaning specified in Article 9. The term “Obligations”, as used herein, means all of the indebtedness, obligations and liabilities of the Company to the Secured Party, whether direct or indirect, joint or several, absolute or contingent, due or to become due, now existing or hereafter arising under or in respect of the Note, or other instruments or agreements executed and delivered pursuant thereto or in connection therewith or this Agreement. The term “Event of Default,” as used in this Agreement, shall mean an Event of Default under the Note, the failure of the company to pay any of the Obligations when due, or such other default or breach by the Company of any of the Obligations.

2. Grant of Security Interest. The Company hereby grants to the Secured Party, to secure the payment and performance in full of all of the Obligations, a security interest in and so pledges and assigns to the Secured Party, the following properties, assets and rights of the Company, wherever located, whether now owned or hereafter acquired or arising, and all proceeds and products thereof (all of the same being hereinafter called the “Collateral”): all personal and fixture property of every kind and nature including without limitation all goods (including inventory, equipment and any accessions thereto), instruments (including promissory notes), documents, accounts (including health-care-insurance receivables), chattel paper (whether tangible or electronic), deposit accounts, letter-of-credit rights (whether or not the letter of credit is evidenced by a writing), commercial tort claims, securities and all other investment property, supporting obligations, any other contract rights or rights to the payment of money, insurance claims and proceeds, and all general intangibles (including all payment intangibles).

3. Authorization to File Financing Statements. The Company hereby irrevocably authorizes the Secured Party at any time and from time to time to file in any Uniform Commercial Code jurisdiction any initial financing statements and amendments thereto that (a) indicate the Collateral (i) as all assets of the Company or words of similar effect, regardless of whether any particular asset comprised in the Collateral falls within the scope of Article 9 of the Uniform Commercial Code of the State or such jurisdiction, or (ii) as being of an equal or lesser scope or with greater detail, and (b) contain any other information required by part 5 of Article 9 of the Uniform Commercial Code of the State for the sufficiency or filing office acceptance of any financing statement or amendment, including whether the Company is an organization, the type of organization and any organization identification number issued to the Company. The Company agrees to furnish any such information to the Secured Party promptly upon request.

4. Other Actions. Further to ensure the attachment, perfection and priority of, and the ability of the Secured Party to enforce, its security interest in the Collateral, the Company agrees, in each case at the Company’s own expense, to take the following actions with respect to the following Collateral:

4.1. Commercial Tort Claims. If the Company shall at any time hold or acquire a commercial tort claim, the Company shall immediately notify the Secured Party in a writing signed by the Company of the brief details thereof and grant to the Secured Party, in such writing a security interest therein and in the proceeds thereof, all upon the terms of this Agreement, with such writing to be in form and substance satisfactory to the Secured Party.

4.2. Other Actions as to any and all Collateral. The Company further agrees to take any other action reasonably requested by the Secured Party to ensure the attachment, and perfection of, and the ability of the Secured Party to enforce, the Secured Party’s security interest in any and all of the Collateral.

5. Representations and Warranties Concerning Company’s Legal Status. The Company represents and warrants to the Secured Party as follows: (a) the Company’s exact legal name is that indicated on the signature page hereof, (b) the Company is a corporation incorporated in the jurisdiction of the State of Nevada, and (c) the Company’s chief executive office and mailing address is located at 6450 Cameron Blvd., Suite 113, Las Vegas, Nevada 89118.

6. Covenants Concerning Company’s Legal Status. The Company covenants with the Secured Party as follows: (a) without providing at least 30 days prior written notice to the Secured Party, the Company will not change its name, its place of business or, if more than one, chief executive office, or its mailing address or organizational identification number if it has one, and (b) the Company will not change its type of organization, jurisdiction of organization or other legal structure.

7. Representations and Warranties Concerning Collateral, Etc. The Company further represents and warrants to the Secured Party that the Company is the owner of the Collateral, free from any adverse lien, security interest or other encumbrance, except for liens incurred in the ordinary course of business which arise by operation of law and which liens secure amounts not yet due, and liens in favor of (i) CSW Ventures, LP as the collateral agent for the benefit of the holders of the Company’s 8% Senior Secured Convertible Notes in the aggregate principal amount of $500,000 issued in November 2018, and (ii) CSW Ventures, LP as the holder of the Company’s 8% Secured Convertible Note in the principal amount of $400,000, issued September 23, 2019.

8. Insurance. The Company will maintain with financially sound and reputable insurers insurance with respect to its properties and business against such casualties and contingencies as shall be in accordance with general practices of businesses engaged in similar activities in similar geographic areas. Such insurance shall be in such minimum amounts that the Company will not be deemed a co-insurer under applicable insurance laws, regulations and policies and otherwise shall be in such amounts, contain such terms, be in such forms and be for such periods as may be reasonably satisfactory to the Secured Party.

9. Collateral Protection Expenses; Preservation of Collateral.

9.1. Expenses incurred by Secured Party. In its discretion, the Secured Party may discharge taxes and other encumbrances at any time levied or placed on any of the Collateral, make repairs thereto and pay any necessary filing fees or, if the Company fails to do so, insurance premiums. The Company agrees to reimburse the Secured Party on demand for any and all expenditures so made. The Secured Party shall have no obligation to the Company to make any such expenditures, nor shall the making thereof relieve the Company of any default.

9.2. Secured Party’s Obligations and Duties. Anything herein to the contrary notwithstanding, the Company shall remain liable under each contract or agreement comprised in the Collateral to be observed or performed by the Company thereunder. The Secured Party shall not have any obligation or liability under any such contract or agreement by reason of or arising out of this Agreement or the receipt by the Secured Party of any payment relating to any of the Collateral, nor shall the Secured Party be obligated in any manner to perform any of the obligations of the Company under or pursuant to any such contract or agreement, to make inquiry as to the nature or sufficiency of any payment received by the Secured Party in respect of the Collateral or as to the sufficiency of any performance by any party under any such contract or agreement, to present or file any claim, to take any action to enforce any performance or to collect the payment of any amounts which may have been assigned to the Secured Party or to which the Secured Party may be entitled at any time or times. The Secured Party’s sole duty with respect to the custody, safe keeping and physical preservation of the Collateral in its possession, under Section 9-207 of the Uniform Commercial Code of the State or otherwise, shall be to deal with such Collateral in the same manner as the Secured Party deals with similar property for its own account.

10. Remedies. If an Event of Default shall have occurred and be continuing, the Secured Party may, without notice to or demand upon the Company, declare this Agreement to be in default, and the Secured Party shall thereafter have in any jurisdiction in which enforcement hereof is sought, in addition to all other rights and remedies, the rights and remedies of a secured party under the Uniform Commercial Code of the State or of any jurisdiction in which Collateral is located.

11. Standards for Exercising Remedies. To the extent that applicable law imposes duties on the Secured Party to exercise remedies in a commercially reasonable manner, the Company acknowledges and agrees that it is not commercially unreasonable for the Secured Party (a) to fail to incur expenses reasonably deemed significant by the Secured Party to prepare Collateral for disposition or otherwise to complete raw material or work in process into finished goods or other finished products for disposition, (b) to fail to obtain third party consents for access to Collateral to be disposed of, or to obtain or, if not required by other law, to fail to obtain governmental or third party consents for the collection or disposition of Collateral to be collected or disposed of, (c) to fail to exercise collection remedies against account debtors or other persons obligated on Collateral or to remove liens or encumbrances on or any adverse claims against Collateral, (d) to exercise collection remedies against account debtors and other persons obligated on Collateral directly or through the use of collection agencies and other collection specialists, (e) to advertise dispositions of Collateral through publications or media of general circulation, whether or not the Collateral is of a specialized nature, (f) to contact other persons, whether or not in the same business as the Company, for expressions of interest in acquiring all or any portion of the Collateral, (g) to hire one or more professional auctioneers to assist in the disposition of Collateral, whether or not the collateral is of a specialized nature, (h) to dispose of Collateral by utilizing Internet sites that provide for the auction of assets of the types included in the Collateral or that have the reasonable capability of doing so, or that match buyers and sellers of assets, (i) to dispose of assets in wholesale rather than retail markets, (j) to disclaim disposition warranties, (k) to purchase insurance or credit enhancements to insure the Secured Party against risks of loss, collection or disposition of Collateral or to provide to the Secured Party a guaranteed return from the collection or disposition of Collateral, or (l) to the extent deemed appropriate by the Secured Party, to obtain the services of other brokers, investment bankers, consultants and other professionals to assist the Secured Party in the collection or disposition of any of the Collateral. The Company acknowledges that the purpose of this Section 11 is to provide non-exhaustive indications of what actions or omissions by the Secured Party would not be commercially unreasonable in the Secured Party’s exercise of remedies against the Collateral and that other actions or omissions by the Secured Party shall not be deemed commercially unreasonable solely on account of not being indicated in this Section 11. Without limitation upon the foregoing, nothing contained in this Section 11 shall be construed to grant any rights to the Company or to impose any duties on the Secured Party that would not have been granted or imposed by this Agreement or by applicable law in the absence of this Section 11.

12. No Waiver. The Secured Party shall not be deemed to have waived any of its rights upon or under the Obligations or the Collateral unless such waiver shall be in writing and signed by the Secured Party. No delay or omission on the part of the Secured Party in exercising any right shall operate as a waiver of such right or any other right. A waiver on any one occasion shall not be construed as a bar to or waiver of any right on any future occasion. All rights and remedies of the Secured Party with respect to the Obligations or the Collateral, whether evidenced hereby or by any other instrument or papers, shall be cumulative and may be exercised singularly, alternatively, successively or concurrently at such time or at such times as the Secured Party deems expedient.

13. Waivers by Company. The Company waives demand, notice, protest, notice of acceptance of this Agreement, notice of loans made, credit extended, Collateral received or delivered or other action taken in reliance hereon and all other demands and notices of any description. With respect to both the Obligations and the Collateral, the Company assents to any extension or postponement of the time of payment or any other indulgence, to any substitution, exchange or release of or failure to perfect any security interest in any Collateral, to the addition or release of any party or person primarily or secondarily liable, to the acceptance of partial payment thereon and the settlement, compromising or adjusting of any thereof, all in such manner and at such time or times as the Secured Party may deem advisable. The Secured Party shall have no duty as to the collection or protection of the Collateral or any income thereon, nor as to the preservation of rights against prior parties, nor as to the preservation of any rights pertaining thereto beyond the safe custody thereof as set forth in Section 9.2. The Company further waives any and all other suretyship defenses.

14. Marshalling. The Secured Party shall not be required to marshal any present or future collateral security (including but not limited to this Agreement and the Collateral) for, or other assurances of payment of, the Obligations or any of them or to resort to such collateral security or other assurances of payment in any particular order, and all of its rights hereunder and in respect of such collateral security and other assurances of payment shall be cumulative and in addition to all other rights, however existing or arising. To the extent that it lawfully may, the Company hereby agrees that it will not invoke any law relating to the marshaling of collateral which might cause delay in or impede the enforcement of the Secured Party’s rights under this Agreement or under any other instrument creating or evidencing any of the Obligations or under which any of the Obligations is outstanding or by which any of the Obligations is secured or payment thereof is otherwise assured, and, to the extent that it lawfully may, the Company hereby irrevocably waives the benefits of all such laws.

15. Proceeds of Dispositions; Expenses. The Company shall pay to the Secured Party on demand any and all expenses, including reasonable attorneys’ fees and disbursements, incurred or paid by the Secured Party in protecting, preserving or enforcing the Secured Party’s rights under or in respect of any of the Obligations or any of the Collateral. After deducting all of said expenses, the residue of any proceeds of collection or sale of the Obligations or Collateral shall, to the extent actually received in cash, be applied to the payment of the Obligations in such order or preference as the Secured Party may determine, proper allowance and provision being made for any Obligations not then due. Upon the final payment and satisfaction in full of all of the Obligations and after making any payments required by Sections 9-608(a)(1)(C) or 9-615(a)(3) of the Uniform Commercial Code of the State, any excess shall be returned to the Company, and the Company shall remain liable for any deficiency in the payment of the Obligations.

16. Overdue Amounts. Until paid, all amounts due and payable by the Company hereunder shall be a debt secured by the Collateral.

17. Governing Law; Consent to Jurisdiction. THIS AGREEMENT IS INTENDED TO TAKE EFFECT AS A SEALED INSTRUMENT AND SHALL BE GOVERNED BY, AND CONSTRUED IN ACCORDANCE WITH, THE LAWS OF THE STATE OF NEVADA. The Company agrees that any suit for the enforcement of this Agreement may be brought in the courts of the State or any federal court sitting therein and consents to the non-exclusive jurisdiction of such court and to service of process in any such suit being made upon the Company by mail at the address specified in Section 5. The Company hereby waives any objection that it may now or hereafter have to the venue of any such suit or any such court or that such suit is brought in an inconvenient court.

18. Miscellaneous. The headings of each section of this Agreement are for convenience only and shall not define or limit the provisions thereof. This Agreement and all rights and obligations hereunder shall be binding upon the Company and its respective successors and assigns, and shall inure to the benefit of the Secured Party and its successors and assigns. If any term of this Agreement shall be held to be invalid, illegal or unenforceable, the validity of all other terms hereof shall in no way be affected thereby, and this Agreement shall be construed and be enforceable as if such invalid, illegal or unenforceable term had not been included herein.

IN WITNESS WHEREOF, intending to be legally bound, the Company has caused this Agreement to be duly executed as of the date first above written.

	DIGIPATH, INC.

	By:	/s/ Todd Peterson
	Name:	Todd Peterson
	Title:	Chief Financial Officer

	DIGIPATH LABS, INC.

	By:	/s/ Todd Peterson
	Name:	Todd Peterson
	Title:	Chief Financial Officer

	SECURED PARTY:

	/s/ Anthony Podell
	Anthony Podell

EX-10.2 5 ex10-2.htm

Exhibit 10.2

SECURITY AGREEMENT

SECURITY AGREEMENT (this “Agreement”), dated as of February 11, 2020 (this “Agreement”) between DIGIPATH, INC., a Nevada corporation (the “Parent”), DIGIPATH, LABS, INC., a Nevada corporation (“Digi Labs” and together with the Parent, collectively, the “Company”), and JOHNNY M PUGA (the “Secured Party”).

WHEREAS, the Secured Party has agreed to make a loan to the Company in the amount of $150,000 which will be evidenced by an 9% Secured Convertible Promissory Note of the Parent dated as of the date hereof (the “Note”);

WHEREAS, Digi Labs is a wholly-owned subsidiary of the Parent; and

9. Collateral Protection Expenses; Preservation of Collateral.

16. Overdue Amounts. Until paid, all amounts due and payable by the Company hereunder shall be a debt secured by the Collateral.

IN WITNESS WHEREOF, intending to be legally bound, the Company has caused this Agreement to be duly executed as of the date first above written.

	DIGIPATH, INC.

	By:	/s/ Todd Peterson
	Name:	Todd Peterson
	Title:	Chief Financial Officer

	DIGIPATH LABS, INC.

	By:	/s/ Todd Peterson
	Name:	Todd Peterson
	Title:	Chief Financial Officer

	SECURED PARTY:

	JOHNNY M. PUGA

	/s/ Johnny M Puga
	Name: Johnny M. Puga

EX-31.1 6 ex31-1.htm

EXHIBIT 31.1

CERTIFICATION OF CHIEF 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, Kyle Remenda, certify that:

1.	I have reviewed this quarterly report on Form 10-Q for the fiscal quarter ended December 31, 2019 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, 2020

	/s/ Kyle Remenda
	Kyle Remenda, Chief Executive Officer
	(Principal Executive Officer)

EX-31.2 7 ex31-2.htm

EXHIBIT 31.2

CERTIFICATION OF CHIEF 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, Todd Peterson, certify that:

1.	I have reviewed this quarterly report on Form 10-Q for the fiscal quarter ended December 31, 2019 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, 2020

	/s/ Todd Peterson
	Todd Peterson, Chief Financial Officer
	(Principal Financial Officer)

EX-32.1 8 ex32-1.htm

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, 2019 (the “Report”) I, Kyle Remenda, Chief 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, 2020

/s/ Kyle Remenda
Kyle Remenda, Chief 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.

EX-32.2 9 ex32-2.htm

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, 2019 (the “Report”) I, Todd Peterson, 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, 2020

/s/ Todd Peterson
Todd Peterson, Chief Financial Officer

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Note 1 – Organization, Basis of Presentation and Significant Accounting Policies   Organization   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 business units are described below.   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">Ø</td> <td style="text-align: justify">Digipath Labs, Inc. Digipath Labs’ 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 and has plans to open labs in other states and countries that have legalized the sale of cannabis, beginning with California.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>Ø</td> <td style="text-align: justify">GroSciences, Inc. Launched during the first fiscal quarter of 2019 to capitalize on the extensive data we have collected from cannabis through the testing process. GroSciences plans to develop and license specific formulations to other producers and product makers in the industry, and to market and sell its “Tru-Hemp ID” Kit which distinguishes industrial hemp from drug-type cannabis.</td></tr> </table>   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, 2019. 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, 2019:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 72%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 13%; text-align: center">Jurisdiction of</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 13%; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: center">Name of Entity(1)</td> <td style="text-align: center"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Incorporation</td> <td style="text-align: center"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Relationship</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Digipath, Inc.(2)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Nevada</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Parent</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Digipath Labs, Inc.</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Nevada</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Subsidiary</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">TNM News, Inc.</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Nevada</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Subsidiary</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">GroSciences, Inc.(3)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Colorado</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Subsidiary</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Digipath Labs S.A.S. (4)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Colombia</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Subsidiary</td></tr> </table>   (1) All entities are in the form of a corporation. (2) Holding company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent company. (3) Commenced operations during the first fiscal quarter of 2019, but has not incurred income to date. (4) Formed during the first fiscal quarter of 2019, but has not yet commenced significant operations.   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.   Segment Reporting   ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. The Company operates as a single segment and will evaluate additional segment disclosure requirements as it expands its operations.   Fair Value of Financial Instruments   Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, accounts receivable, accounts payable and accrued expenses reported on the balance sheets are estimated by management to approximate fair value primarily due to the short-term nature of the instruments.   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.   Inventory   Inventories are stated at the lower of cost or market. Cost is determined on a standard cost basis that approximates the first-in, first-out (FIFO) method. Market is determined based on net realizable value. Appropriate consideration is given to obsolescence, excessive levels, deterioration, and other factors in evaluating net realizable value. Our products consist of handheld devices used to test cannabis for THC, CBD and CBG levels under our GroSciences, Inc. subsidiary. We have not yet commenced sales of this product.   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 505-50 (ASC 505-50). All transactions in which goods or services are the consideration received for 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.   Adoption of New Accounting Standards and Recently Issued Accounting Pronouncements   In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. An entity should apply the requirements of Topic 718 to nonemployee awards except for specific guidance on inputs to an option pricing model and the attribution of cost (that is, the period of time over which share-based payment awards vest and the pattern of cost recognition over that period). The new guidance is effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2018, with early adoption permitted. There was no impact on the Company’s financial statements as a result of adopting this ASU for the three month period ending December 31, 2019 or the year ended September 30, 2019.    In February 2016, the FASB established Topic 842, Leases, by issuing ASU No. 2016-02, which requires lessees to recognize the rights and obligations created by leases on the balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU No. 2018-11, Targeted Improvements, ASU No. 2018-10, Codification Improvements to Topic 842, and ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842. The new standard establishes a right-of-use model (ROU) that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases will be classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the statement of operations.   The new standard became effective for fiscal years beginning after December 15, 2019, with early adoption permitted. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. If an entity chooses the second option, the transition requirements for existing leases also apply to leases entered into between the date of initial application and the effective date. The entity must also recast its comparative period financial statements and provide the disclosures required by the new standard for the comparative periods. The Company adopted the new standard on October 1, 2019 using the modified retrospective transition approach as of the effective date of the initial application. Consequently, financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods before October 1, 2019. The new standard provides a number of optional practical expedients in transition. The Company elected the “package of practical expedients”, which permits entities not to reassess under the new lease standard prior conclusions about lease identification, lease classification and initial direct costs. The Company does not expect to elect the use-of-hindsight or the practical expedient pertaining to land easements.   The most significant effects of the adoption of the new standard relate to the recognition of new ROU assets and lease labilities on our balance sheet for office operating leases and providing significant new disclosures about our leasing activities.   The new standard also provides practical expedients for an entity’s ongoing accounting. The Company has also elected the short-term leases recognition exemption for all leases that qualify. This means that the Company will not recognize ROU assets or lease liabilities, and this includes not recognizing ROU assets and lease liabilities, for existing short-term leases of those assets in transition. 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Note 2 – Going Concern   As shown in the accompanying condensed consolidated financial statements, the Company has incurred recurring losses from operations resulting in an accumulated deficit of $15,176,087, and as of December 31, 2019, the Company’s cash on hand may not be sufficient to sustain operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is actively pursuing new customers to increase revenues. In addition, the Company is currently seeking additional sources of capital to fund short term operations. Management believes these factors will contribute toward achieving profitability. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable 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 4 – Accounts Receivable   Accounts receivable was $282,068 and $179,256 at December 31, 2019 and September 30, 2019, respectively, net of allowance for uncollectible accounts of $93,790 and $50,540 at December 31, 2019 and September 30, 2019, respectively.

Note 5 – Fixed Assets   Fixed assets consist of the following at December 31, 2019 and September 30, 2019:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td> <td> </td> <td colspan="2" style="text-align: center">December 31,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">September 30,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 62%">Software</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">123,492</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">123,492</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Office equipment</td> <td> </td> <td> </td> <td style="text-align: right">57,460</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">55,061</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td>Furniture and fixtures</td> <td> </td> <td> </td> <td style="text-align: right">29,115</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">29,115</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Lab equipment</td> <td> </td> <td> </td> <td style="text-align: right">1,498,789</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,118,942</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td>Leasehold improvements</td> <td> </td> <td> </td> <td style="text-align: right">494,117</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">494,117</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Lab equipment held under capital leases</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">99,193</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">2,302,166</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,820,727</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Less: accumulated depreciation</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(1,164,987</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(1,094,113</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-left: 10pt">Total</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,137,179</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">726,614</td> <td> </td></tr> </table>   Depreciation and amortization expense totaled $70,874 and $64,381 for the three months ended December 31, 2019 and 2018, respectively.

Note 9 – Convertible Notes Payable   Convertible notes payable consists of the following at December 31, 2019 and September 30, 2019, respectively:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center">December 31,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">September 30,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 62%; text-align: justify">On September 23, 2019, the Company received proceeds of $200,000 on a senior secured convertible note that carries an 8% interest rate, which matures on September 23, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.11 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc.</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">200,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">200,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify">On November 8, 2018, the Company received proceeds of $350,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. The Company’s obligations under this Note is secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. A total of $4,066 of interest was repaid during the three months ended June 30, 2019.</td> <td> </td> <td> </td> <td style="text-align: right">350,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">350,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; text-align: justify">On November 5, 2018, the Company received proceeds of $150,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 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.</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">150,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">150,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify">Total convertible notes payable</td> <td> </td> <td> </td> <td style="text-align: right">700,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">700,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Less: unamortized debt discounts</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(33,105</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(41,426</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right">666,895</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">658,574</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Less: current maturities</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(666,895</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(200,000</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt; text-align: justify">Convertible notes payable</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">458,574</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   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 $70,964 during the three months ended December 31, 2018. The discount is amortized on a straight line basis from the dates of issuance until the earlier of the stated redemption date of the debts, as noted above or the actual settlement date. The Company recorded debt amortization expense on the aforementioned debt discount in the amount of $8,321 and $4,846 during the three months ended December 31, 2019 and 2018, respectively.   All of the convertible notes 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 $14,115 and $5,907 for the three months ended December 31, 2019 and 2018, respectively.   The Company recognized interest expense for the three months ended December 31, 2019 and 2018, respectively, as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center">December 31,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">December 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 62%; text-align: justify">Interest on capital leases</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">3,306</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Interest on notes payable</td> <td> </td> <td> </td> <td style="text-align: right">3,819</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify">Amortization of beneficial conversion features</td> <td> </td> <td> </td> <td style="text-align: right">8,321</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">4,846</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Interest on convertible notes</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">14,115</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">5,907</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Total interest expense</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">29,561</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">10,753</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

Note 10 - Changes in Stockholders’ Equity   Convertible 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”), with the remaining 4,000,000 shares available for designation from time to time by the Board as set forth below. As of December 31, 2019, there were 1,325,942 shares of Series A Preferred issued and outstanding. The Board of Directors is authorized to determine any 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.   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 1,325,942 shares of Series A Preferred outstanding at December 31, 2019 are convertible into 6,629,710 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.   Common Stock   Common stock consists of $0.001 par value, 250,000,000 shares authorized, of which 48,532,666 shares were issued and outstanding as of December 31, 2019.   Common Stock Issued for Services   On December 25, 2019, the Company issued 171,233 shares of common stock to its CFO for services rendered pursuant to his employment agreement. The aggregate fair value of the common stock was $15,000 based on the closing price of the Company’s common stock on the date of grant, and was expensed over the requisite service period.   Amortization of Stock-Based Compensation   A total of $22,110 of stock-based compensation expense was recognized during the three months ended December 31, 2019 as a result of the issuance of 200,000 shares of common stock to one of our directors, Bruce Raben, on September 12, 2018, as amortized over the requisite service period. As of December 31, 2019, a total of $7,452 of unamortized expenses are expected to be expensed during the remaining fiscal year ended September 30, 2019.   A total of $9,750 of stock-based compensation expense was recognized during the three months ended December 31, 2019 as a result of the issuance of 300,000 shares of common stock to a consultant on June 25, 2019, as amortized over the requisite service period. No further unamortized expenses are to be expensed during the remaining requisite service period.   A total of $17,677 of stock-based compensation expense was recognized from the amortization of options over their vesting period during the three months ended December 31, 2019.

Note 11 – 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 previously amended on May 20, 2014. 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.   A total of 3,085,000 options were outstanding as of December 31, 2019. During the three months ended December 31, 2019, options to purchase an aggregate total of 3,000,000 shares of common stock at a weighted average exercise price of $0.13 per share expired.

Note 12 – Common Stock Warrants   Warrants to purchase a total of 3,417,126 shares of common stock were outstanding as of December 31, 2019.

Note 13 – Other Income (Expense)   Other income (expense) for the three months ended December 31, 2019 and 2018 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">December 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 62%">Settlement income on note receivable</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">30,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Rental income on subleases</td> <td> </td> <td> </td> <td style="text-align: right">21,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">20,400</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td>Interest expense</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(29,561</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(10,753</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(8,561</td> <td>)</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">39,647</td> <td> </td></tr> </table>   On December 1, 2018, we received $30,000 as full settlement of a Note dated December 17, 2014, consisting of $250,000 of principal and approximately $58,125 of unpaid interest that was previously written off as uncollectible.

Note 14 - Income Tax   The Company accounts for income taxes under FASB ASC 740-10, which requires use of the liability method. FASB ASC 740-10-25 provides that deferred tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences.   For the three months ended December 31, 2019 and the year ended September 30, 2019, the Company incurred a net operating loss and, accordingly, no provision for income taxes has been recorded. In addition, no benefit for income taxes has been recorded due to the uncertainty of the realization of any tax assets. At December 31, 2019, the Company had approximately $9,200,000 of federal net operating losses. The net operating loss carry forwards, if not utilized, will begin to expire in 2031.   Based on the available objective evidence, including the Company’s history of its loss, management believes it is more likely than not that the net deferred tax assets will not be fully realizable. Accordingly, the Company provided for a full valuation allowance against its net deferred tax assets at December 31, 2019 and September 30, 2019, respectively.   In accordance with FASB ASC 740, the Company has evaluated its tax positions and determined there are no uncertain tax positions.

Note 15 – Subsequent Events   Common Stock Issuances for Services   On January 27, 2020, the Company issued 500,000 shares of common stock to a consultant for investor relations services to be performed from February 1, 2020 through July 31, 2020. The fair value of the common stock was $37,500 based on the closing price of the Company’s common stock on the date of grant, and is being expensed over the requisite service period.   Options Issued to Directors for Services   On January 29, 2020, Edmond A. DeFrank was appointed to the Company’s Board of Directors, filling the vacancy resulting from the resignation of Dr. Cindy Orser on January 20, 2020. On January 31, 2020, we granted Mr. DeFrank options to purchase 250,000 shares of common stock as compensation for Director services. The options vest immediately as to 62,500 shares and as to an additional 62,500 shares on each of January 31, 2021, January 31, 2022, and January 31, 2023, and are exercisable for a ten-year period at an exercise price of $0.10 per share. The estimated value using the Black-Scholes Pricing Model, based on a volatility rate of 106% and a call option value of $0.0683, was $17,078. The options are being expensed over the vesting period.   On January 31, 2020, we granted options to purchase 250,000 shares of common stock as compensation for Director services to Dennis Hartmann. The options vest immediately as to 62,500 shares and as to an additional 62,500 shares on each of January 31, 2021, January 31, 2022, and January 31, 2023, and are exercisable for a ten-year period at an exercise price of $0.10 per share. The estimated value using the Black-Scholes Pricing Model, based on a volatility rate of 106% and a call option value of $0.0683, was $17,078. The options are being expensed over the vesting period.   Convertible Note Financing   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 $150,000. The transaction was effected pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended and Rule 506(b) promulgated thereunder. The Note matures on August 11, 2022, bears interest at a rate of 9% per annum, and is convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. 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 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 transaction was effected pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended and Rule 506(b) promulgated thereunder. The Note matures on August 10, 2022, bears interest at a rate of 9% per annum, and is convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. 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.

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, 2019. 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, 2019:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 72%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 13%; text-align: center">Jurisdiction of</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 13%; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: center">Name of Entity(1)</td> <td style="text-align: center"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Incorporation</td> <td style="text-align: center"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Relationship</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Digipath, Inc.(2)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Nevada</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Parent</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Digipath Labs, Inc.</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Nevada</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Subsidiary</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">TNM News, Inc.</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Nevada</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Subsidiary</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">GroSciences, Inc.(3)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Colorado</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Subsidiary</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Digipath Labs S.A.S. (4)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Colombia</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Subsidiary</td></tr> </table>   (1) All entities are in the form of a corporation. (2) Holding company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent company. (3) Commenced operations during the first fiscal quarter of 2019, but has not incurred income to date. (4) Formed during the first fiscal quarter of 2019, but has not yet commenced significant operations.   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.

Segment Reporting   ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. The Company operates as a single segment and will evaluate additional segment disclosure requirements as it expands its operations.

Fair Value of Financial Instruments   Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, accounts receivable, accounts payable and accrued expenses reported on the balance sheets are estimated by management to approximate fair value primarily due to the short-term nature of the instruments.

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 505-50 (ASC 505-50). All transactions in which goods or services are the consideration received for 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.

Adoption of New Accounting Standards and Recently Issued Accounting Pronouncements   In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. An entity should apply the requirements of Topic 718 to nonemployee awards except for specific guidance on inputs to an option pricing model and the attribution of cost (that is, the period of time over which share-based payment awards vest and the pattern of cost recognition over that period). The new guidance is effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2018, with early adoption permitted. There was no impact on the Company’s financial statements as a result of adopting this ASU for the three month period ending December 31, 2019 or the year ended September 30, 2019.    In February 2016, the FASB established Topic 842, Leases, by issuing ASU No. 2016-02, which requires lessees to recognize the rights and obligations created by leases on the balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU No. 2018-11, Targeted Improvements, ASU No. 2018-10, Codification Improvements to Topic 842, and ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842. The new standard establishes a right-of-use model (ROU) that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases will be classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the statement of operations.   The new standard became effective for fiscal years beginning after December 15, 2019, with early adoption permitted. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. If an entity chooses the second option, the transition requirements for existing leases also apply to leases entered into between the date of initial application and the effective date. The entity must also recast its comparative period financial statements and provide the disclosures required by the new standard for the comparative periods. The Company adopted the new standard on October 1, 2019 using the modified retrospective transition approach as of the effective date of the initial application. Consequently, financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods before October 1, 2019. The new standard provides a number of optional practical expedients in transition. The Company elected the “package of practical expedients”, which permits entities not to reassess under the new lease standard prior conclusions about lease identification, lease classification and initial direct costs. The Company does not expect to elect the use-of-hindsight or the practical expedient pertaining to land easements.   The most significant effects of the adoption of the new standard relate to the recognition of new ROU assets and lease labilities on our balance sheet for office operating leases and providing significant new disclosures about our leasing activities.   The new standard also provides practical expedients for an entity’s ongoing accounting. The Company has also elected the short-term leases recognition exemption for all leases that qualify. This means that the Company will not recognize ROU assets or lease liabilities, and this includes not recognizing ROU assets and lease liabilities, for existing short-term leases of those assets in transition. The Company also currently expects to elect the practical expedient to not separate lease and non-lease components for its leases. The new standard did not have a material impact.   There are no other 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.

The accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control and ownership at December 31, 2019:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 72%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 13%; text-align: center">Jurisdiction of</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 13%; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: center">Name of Entity(1)</td> <td style="text-align: center"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Incorporation</td> <td style="text-align: center"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Relationship</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Digipath, Inc.(2)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Nevada</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Parent</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Digipath Labs, Inc.</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Nevada</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Subsidiary</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">TNM News, Inc.</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Nevada</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Subsidiary</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">GroSciences, Inc.(3)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Colorado</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Subsidiary</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Digipath Labs S.A.S. (4)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Colombia</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Subsidiary</td></tr> </table>   (1) All entities are in the form of a corporation. (2) Holding company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent company. (3) Commenced operations during the first fiscal quarter of 2019, but has not incurred income to date. (4) Formed during the first fiscal quarter of 2019, but has not yet commenced significant operations.

The following schedule summarizes the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of December 31, 2019 and September 30, 2019, respectively:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: black 1.5pt solid; text-align: center">Fair Value Measurements at December 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Level 1</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Level 2</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Level 3</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: center">Assets</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 58%; padding-bottom: 1.5pt">Cash</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">68,657</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">-</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">-</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Total assets</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">68,657</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">Liabilities</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td>Short term advances</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">25,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Lease liabilities</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">364,195</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td>Note payable, equipment financing</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">291,931</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Convertible notes payable, net of discounts of $33,105</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">666,895</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Total liabilities</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">316,931</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,031,090</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">68,657</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(316,931</td> <td style="padding-bottom: 2.5pt">)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(1,031,090</td> <td style="padding-bottom: 2.5pt">)</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: black 1.5pt solid; text-align: center">Fair Value Measurements at September 30, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Level 1</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Level 2</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Level 3</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: center">Assets</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 58%; padding-bottom: 1.5pt">Cash</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">323,739</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">-</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">-</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Total assets</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">323,739</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">Liabilities</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt">Convertible notes payable, net of discounts of $41,426</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">658,574</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Total liabilities</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">658,574</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">323,739</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(658,574</td> <td style="padding-bottom: 2.5pt">)</td></tr> </table>

Fixed assets consist of the following at December 31, 2019 and September 30, 2019:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td> <td> </td> <td colspan="2" style="text-align: center">December 31,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">September 30,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 62%">Software</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">123,492</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">123,492</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Office equipment</td> <td> </td> <td> </td> <td style="text-align: right">57,460</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">55,061</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td>Furniture and fixtures</td> <td> </td> <td> </td> <td style="text-align: right">29,115</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">29,115</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Lab equipment</td> <td> </td> <td> </td> <td style="text-align: right">1,498,789</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,118,942</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td>Leasehold improvements</td> <td> </td> <td> </td> <td style="text-align: right">494,117</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">494,117</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Lab equipment held under capital leases</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">99,193</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">2,302,166</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,820,727</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Less: accumulated depreciation</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(1,164,987</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(1,094,113</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-left: 10pt">Total</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,137,179</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">726,614</td> <td> </td></tr> </table>

Convertible notes payable consists of the following at December 31, 2019 and September 30, 2019, respectively:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center">December 31,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">September 30,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 62%; text-align: justify">On September 23, 2019, the Company received proceeds of $200,000 on a senior secured convertible note that carries an 8% interest rate, which matures on September 23, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.11 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc.</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">200,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">200,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify">On November 8, 2018, the Company received proceeds of $350,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. The Company’s obligations under this Note is secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. A total of $4,066 of interest was repaid during the three months ended June 30, 2019.</td> <td> </td> <td> </td> <td style="text-align: right">350,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">350,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; text-align: justify">On November 5, 2018, the Company received proceeds of $150,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 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.</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">150,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">150,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify">Total convertible notes payable</td> <td> </td> <td> </td> <td style="text-align: right">700,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">700,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Less: unamortized debt discounts</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(33,105</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(41,426</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right">666,895</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">658,574</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Less: current maturities</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(666,895</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(200,000</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt; text-align: justify">Convertible notes payable</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">458,574</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

Other income (expense) for the three months ended December 31, 2019 and 2018 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">December 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 62%">Settlement income on note receivable</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">30,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Rental income on subleases</td> <td> </td> <td> </td> <td style="text-align: right">21,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">20,400</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td>Interest expense</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(29,561</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(10,753</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(8,561</td> <td>)</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">39,647</td> <td> </td></tr> </table>

Digipath, Inc. 2019-12-31 Non-accelerated Filer 2020

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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.

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37900

289867

25000

239901

-47376

37900

25000

25843

99193 291931

Note 6 – Leases   The Company’s leases its operating and office facilities, and sub-leases one of the units, under non-cancelable real property lease agreements that expire on May 31, 2021 and June 30, 2021. The Company also has a financing lease for lab equipment subject to the recently adopted ASU 2016-02. In the locations in which it is economically feasible to continue to operate, management expects to enter into a new lease upon expiration. The operating and office facility leases contain provisions requiring payment of property taxes, utilities, insurance, maintenance and other occupancy costs applicable to the leased premise. As the Company’s leases do not provide implicit discount rates, the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments.   The components of lease expense were as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">For the Three Months Ended December 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 82%; text-align: justify">Operating lease cost</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">52,002</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Finance lease cost:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-left: 10pt; text-align: justify">Amortization of assets</td> <td> </td> <td> </td> <td style="text-align: right">4,960</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Interest on lease liabilities</td> <td> </td> <td> </td> <td style="text-align: right">3,306</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; text-align: justify">Sublease income</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(21,000</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Total net lease cost</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">39,268</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>    Supplemental balance sheet information related to leases was as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center">December 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify">Operating leases:</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 82%; padding-left: 10pt; text-align: justify">Operating lease assets</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">289,867</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Current portion of operating lease liabilities</td> <td> </td> <td>$</td> <td style="text-align: right">196,069</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: justify">Noncurrent operating lease liabilities</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">94,777</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 20pt; text-align: justify">Total operating lease liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">290,846</td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify">Finance lease:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Equipment, at cost</td> <td> </td> <td>$</td> <td style="text-align: right">99,193</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: justify">Accumulated amortization</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(4,960</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; text-align: justify">Equipment, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">94,233</td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Current portion of finance lease liability</td> <td> </td> <td>$</td> <td style="text-align: right">29,771</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; text-align: justify">Noncurrent finance lease liability</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">43,578</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Total finance lease liability</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">73,349</td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Weighted average remaining lease term:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-left: 10pt; text-align: justify">Operating leases</td> <td> </td> <td> </td> <td style="text-align: right">1.5 years</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Finance leases</td> <td> </td> <td> </td> <td style="text-align: right">2.3 years</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Weighted average discount rate:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-left: 10pt; text-align: justify">Operating leases</td> <td> </td> <td> </td> <td style="text-align: right">5.75</td> <td>%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Finance lease</td> <td> </td> <td> </td> <td style="text-align: right">18.41</td> <td>%</td></tr> </table>   Supplemental cash flow and other information related to leases was as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">For the Three</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Months Ended</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">December 31,</td></tr> <tr style="vertical-align: top"> <td style="padding-bottom: 1.5pt; text-align: justify"> </td> <td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="width: 83%; text-align: justify">Cash paid for amounts included in the measurement of lease liabilities:</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="border-top: black 1pt solid; width: 15%; text-align: right"> </td></tr> <tr style="vertical-align: top"> <td style="padding-left: 10pt; text-align: justify">Operating cash flows provided by sublet operating leases</td> <td style="text-align: center"> </td> <td style="border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">21,000</td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Operating cash flows used for operating leases</td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">51,024</td></tr> <tr style="vertical-align: top"> <td style="padding-left: 10pt; text-align: justify">Operating cash flows used for finance leases</td> <td style="text-align: center"> </td> <td style="border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">3,306</td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Financing cash flows used for finance leases</td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">25,843</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="text-align: justify">Leased assets obtained in exchange for lease liabilities:</td> <td style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: top"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Total operating lease liabilities</td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Total finance lease liabilities</td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">99,193</td></tr> </table>   Future minimum annual lease commitments under non-cancelable operating leases are as follows at December 31, 2019:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center">Fiscal Year Ending</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Minimum Lease</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Sublease</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Net Lease</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: center">September 30,</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Commitments</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Income</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Commitments</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 21%">2020*</td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%">$</td> <td style="width: 19%; text-align: right">155,032</td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%">$</td> <td style="width: 19%; text-align: right">42,000</td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%">$</td> <td style="width: 19%; text-align: right">113,032</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">2021</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">148,957</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">148,957</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt; text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">303,989</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">42,000</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">261,989</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   * Liability pertains to the remaining nine month period from January 1, 2020 through September 30, 2020.    Future minimum annual lease payments required under the finance lease and the present value of the net minimum lease payments are as follows at December 31, 2019:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center">Finance</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Leases</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 82%; text-align: justify">2020*</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">30,921</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">2021</td> <td> </td> <td> </td> <td style="text-align: right">37,105</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; text-align: justify">2022</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">21,644</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Total minimum lease payments</td> <td> </td> <td> </td> <td style="text-align: right">89,670</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; text-align: justify">Less interest</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">16,321</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Present value of lease liabilities</td> <td> </td> <td> </td> <td style="text-align: right">73,349</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; text-align: justify">Less current portion</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">29,771</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Long-term lease liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">43,578</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   * Liability pertains to the remaining nine month period from January 1, 2020 through September 30, 2020.

Note 7 – Short Term Advances   On December 26, 2019, a total of $25,000 was received as a short-term loan from one of our convertible noteholders. The advance was subsequently repaid on February 6, 2020. No interest expense was recognized.

Note 8 –Note Payable, Equipment Financing   Note payable consists of the following at December 31, 2019 and September 30, 2019, respectively:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center">December 31,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">September 30,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 62%; text-align: justify">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 $5,622 over the five-year term of the loan ending on December 26, 2024. The Company’s obligations under this loan are secured by a lien on the purchased equipment.</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">291,931</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Less: current maturities</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(52,030</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify">Note payable</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">239,901</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td></tr> </table>   The Company recorded interest expense pursuant to the stated interest rate and closing costs on the equipment loan in the amount of $3,819 during the three months ended December 31, 2019. Organization   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 business units are described below.   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">Ø</td> <td style="text-align: justify">Digipath Labs, Inc. Digipath Labs’ 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 and has plans to open labs in other states and countries that have legalized the sale of cannabis, beginning with California.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>Ø</td> <td style="text-align: justify">GroSciences, Inc. Launched during the first fiscal quarter of 2019 to capitalize on the extensive data we have collected from cannabis through the testing process. GroSciences plans to develop and license specific formulations to other producers and product makers in the industry, and to market and sell its “Tru-Hemp ID” Kit which distinguishes industrial hemp from drug-type cannabis.</td></tr> </table>

Inventory   Inventories are stated at the lower of cost or market. Cost is determined on a standard cost basis that approximates the first-in, first-out (FIFO) method. Market is determined based on net realizable value. Appropriate consideration is given to obsolescence, excessive levels, deterioration, and other factors in evaluating net realizable value. Our products consist of handheld devices used to test cannabis for THC, CBD and CBG levels under our GroSciences, Inc. subsidiary. We have not yet commenced sales of this product.

290846

364195

99193 Note payable consists of the following at December 31, 2019 and September 30, 2019, respectively:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center">December 31,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">September 30,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 62%; text-align: justify">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 $5,622 over the five-year term of the loan ending on December 26, 2024. The Company’s obligations under this loan are secured by a lien on the purchased equipment.</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">291,931</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Less: current maturities</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(52,030</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify">Note payable</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">239,901</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td></tr> </table>

Future minimum annual lease payments required under the finance lease and the present value of the net minimum lease payments are as follows at December 31, 2019:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center">Finance</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Leases</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 82%; text-align: justify">2020*</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">30,921</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">2021</td> <td> </td> <td> </td> <td style="text-align: right">37,105</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; text-align: justify">2022</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">21,644</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Total minimum lease payments</td> <td> </td> <td> </td> <td style="text-align: right">89,670</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; text-align: justify">Less interest</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">16,321</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Present value of lease liabilities</td> <td> </td> <td> </td> <td style="text-align: right">73,349</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; text-align: justify">Less current portion</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">29,771</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Long-term lease liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">43,578</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   * Liability pertains to the remaining nine month period from January 1, 2020 through September 30, 2020.

Future minimum annual lease commitments under non-cancelable operating leases are as follows at December 31, 2019:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center">Fiscal Year Ending</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Minimum Lease</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Sublease</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Net Lease</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: center">September 30,</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Commitments</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Income</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Commitments</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 21%">2020*</td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%">$</td> <td style="width: 19%; text-align: right">155,032</td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%">$</td> <td style="width: 19%; text-align: right">42,000</td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%">$</td> <td style="width: 19%; text-align: right">113,032</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">2021</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">148,957</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">148,957</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt; text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">303,989</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">42,000</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">261,989</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   * Liability pertains to the remaining nine month period from January 1, 2020 through September 30, 2020.

Supplemental cash flow and other information related to leases was as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">For the Three</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Months Ended</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">December 31,</td></tr> <tr style="vertical-align: top"> <td style="padding-bottom: 1.5pt; text-align: justify"> </td> <td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="width: 83%; text-align: justify">Cash paid for amounts included in the measurement of lease liabilities:</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="border-top: black 1pt solid; width: 15%; text-align: right"> </td></tr> <tr style="vertical-align: top"> <td style="padding-left: 10pt; text-align: justify">Operating cash flows provided by sublet operating leases</td> <td style="text-align: center"> </td> <td style="border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">21,000</td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Operating cash flows used for operating leases</td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">51,024</td></tr> <tr style="vertical-align: top"> <td style="padding-left: 10pt; text-align: justify">Operating cash flows used for finance leases</td> <td style="text-align: center"> </td> <td style="border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">3,306</td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Financing cash flows used for finance leases</td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">25,843</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="text-align: justify">Leased assets obtained in exchange for lease liabilities:</td> <td style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: top"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Total operating lease liabilities</td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Total finance lease liabilities</td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">99,193</td></tr> </table>

Supplemental balance sheet information related to leases was as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center">December 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify">Operating leases:</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 82%; padding-left: 10pt; text-align: justify">Operating lease assets</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">289,867</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Current portion of operating lease liabilities</td> <td> </td> <td>$</td> <td style="text-align: right">196,069</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: justify">Noncurrent operating lease liabilities</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">94,777</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 20pt; text-align: justify">Total operating lease liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">290,846</td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify">Finance lease:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Equipment, at cost</td> <td> </td> <td>$</td> <td style="text-align: right">99,193</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: justify">Accumulated amortization</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(4,960</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; text-align: justify">Equipment, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">94,233</td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Current portion of finance lease liability</td> <td> </td> <td>$</td> <td style="text-align: right">29,771</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; text-align: justify">Noncurrent finance lease liability</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">43,578</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Total finance lease liability</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">73,349</td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Weighted average remaining lease term:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-left: 10pt; text-align: justify">Operating leases</td> <td> </td> <td> </td> <td style="text-align: right">1.5 years</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Finance leases</td> <td> </td> <td> </td> <td style="text-align: right">2.3 years</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Weighted average discount rate:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-left: 10pt; text-align: justify">Operating leases</td> <td> </td> <td> </td> <td style="text-align: right">5.75</td> <td>%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Finance lease</td> <td> </td> <td> </td> <td style="text-align: right">18.41</td> <td>%</td></tr> </table>

The components of lease expense were as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">For the Three Months Ended December 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 82%; text-align: justify">Operating lease cost</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">52,002</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Finance lease cost:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-left: 10pt; text-align: justify">Amortization of assets</td> <td> </td> <td> </td> <td style="text-align: right">4,960</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify">Interest on lease liabilities</td> <td> </td> <td> </td> <td style="text-align: right">3,306</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; text-align: justify">Sublease income</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(21,000</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Total net lease cost</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">39,268</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

The Company recognized interest expense for the three months ended December 31, 2019 and 2018, respectively, as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center">December 31,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">December 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="width: 62%; text-align: justify">Interest on capital leases</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">3,306</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Interest on notes payable</td> <td> </td> <td> </td> <td style="text-align: right">3,819</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: justify">Amortization of beneficial conversion features</td> <td> </td> <td> </td> <td style="text-align: right">8,321</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">4,846</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Interest on convertible notes</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">14,115</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">5,907</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify">Total interest expense</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">29,561</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">10,753</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

52002

4960

3306

39268

196069

94777

51024

99193

30921

37105

21644

89670

16321

3819

52030

3306 3819 8321 4846

250000

350000

150000

29561

10753

1.06

0.0683

17078

62500

21000

113032

155032

42000

148957

261989

303989

42000

14115 5907 99193 -4960 94233

29771

43578

73349

P1Y6M

P2Y3M19D

0.0575

0.1841

291931

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 Company’s financial assets and liabilities are measured using inputs from the three levels of the fair value hierarchy. The three levels are as follows:   Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.   Level 2 - Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).   Level 3 - Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability.   The following schedule summarizes the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of December 31, 2019 and September 30, 2019, respectively:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: black 1.5pt solid; text-align: center">Fair Value Measurements at December 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Level 1</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Level 2</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Level 3</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: center">Assets</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 58%; padding-bottom: 1.5pt">Cash</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">68,657</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">-</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">-</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Total assets</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">68,657</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">Liabilities</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td>Short term advances</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">25,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Lease liabilities</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">364,195</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td>Note payable, equipment financing</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">291,931</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Convertible notes payable, net of discounts of $33,105</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">666,895</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Total liabilities</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">316,931</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,031,090</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">68,657</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(316,931</td> <td style="padding-bottom: 2.5pt">)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(1,031,090</td> <td style="padding-bottom: 2.5pt">)</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: black 1.5pt solid; text-align: center">Fair Value Measurements at September 30, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Level 1</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Level 2</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Level 3</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="text-align: center">Assets</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 58%; padding-bottom: 1.5pt">Cash</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">323,739</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">-</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">-</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Total assets</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">323,739</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">Liabilities</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 1.5pt">Convertible notes payable, net of discounts of $41,426</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">658,574</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Total liabilities</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">658,574</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">323,739</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(658,574</td> <td style="padding-bottom: 2.5pt">)</td></tr> </table>   The fair value of our intellectual properties are deemed to approximate book value, and are considered Level 3 inputs as defined by ASC Topic 820-10-35.   Level 3 liabilities consist of a total of $700,000 of convertible debentures, net of discounts of $33,105 and $41,426 as of December 31, 2019 and September 30, 2019, respectively.   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, 2019 or the year ended September 30, 2019.

24750 149276 -46398 Digipath, Inc. Digipath Labs, Inc. TNM News, Inc. GroSciences, Inc. Digipath Labs S.A.S. Nevada Nevada Nevada Colorado Colombia Parent Subsidiary Subsidiary Subsidiary Subsidiary

3306

377124

291931

5622

P5Y

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41426

30000

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39647

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58125

Liability pertains to the remaining nine month period from January 1, 2020 through September 30, 2020. All entities are in the form of a corporation. Holding company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent company. Commenced operations during the first fiscal quarter of 2019, but has not incurred income to date. Formed during the first fiscal quarter of 2019, but has not yet commenced significant operations.

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DeFrank [Member] Dennis Hartmann [Member] Award Date [Axis] January 31, 2021 [Member] January 31, 2022 [Member] January 31, 2023 [Member] Accredited Investor [Member] 9% Secured Convertible Promissory Note [Member] Collaborative Arrangement and Arrangement Other than Collaborative [Axis] Minimum Lease Commitments [Member] Sublease Income [Member] Note Payable [Member] Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Entity Current Reporting Status Entity Interactive Data Current Entity Filer Category Entity Small Business Flag Entity Emerging Growth Company Entity Ex Transition Period Entity Shell Company Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] Assets Current assets: Cash Accounts receivable, net Other current assets Inventory Deposits Total current assets Right-of-use asset Fixed assets, net Total Assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Accrued expenses Short term advances Current portion of operating lease liabilities Current portion of finance lease liabilities Current maturities of note payable Convertible notes payable, net of discounts of $33,105 and $-0- at December 31, 2019 and September 30, 2019, respectively Total current liabilities Operating lease liabilities Finance lease liabilities Note payable, equipment financing Convertible notes payable, net of discounts of $-0- and $41,426 at December 31, 2019 and September 30, 2019, respectively Total Liabilities Stockholders' Equity: Series A convertible preferred stock, $0.001 par value, 10,000,000 shares authorized; 1,325,942 shares issued and outstanding Common stock, $0.001 par value, 250,000,000 shares authorized; 48,532,666 and 48,361,433 shares issued and outstanding at December 31, 2019 and September 30, 2019, respectively Additional paid-in capital Accumulated (deficit) Total Stockholders' Equity Total Liabilities and Stockholders' Equity Convertible notes payable discounts current Convertible notes payable discounts noncurrent Series A convertible preferred stock, par value Series A convertible preferred stock, shares authorized Series A convertible preferred stock, shares issued Series A convertible preferred stock, shares outstanding Common stock, par value Common stock, shares authorized Common stock, shares issued Common stock, shares outstanding Income Statement [Abstract] Revenues Cost of sales Gross profit Operating expenses: General and administrative Professional fees Bad debts expense Total operating expenses Operating loss Other income (expense): Other income Interest expense Total other income (expense) Net loss Weighted average number of common shares outstanding - basic and fully diluted Net loss per share - basic and fully diluted Statement [Table] Statement [Line Items] Balance Balance, shares Common stock issued for services Common stock issued for services, shares Common stock options issued for services Conversion of preferred stock to common stock Conversion of preferred stock to common stock, shares Beneficial conversion feature of convertible debts Net loss Balance Balance, shares Statement of Cash Flows [Abstract] Cash flows from operating activities Adjustments to reconcile net loss to net cash used in operating activities: Change in allowance for doubtful accounts Depreciation and amortization expense Stock issued for services Options and warrants granted for services Amortization of debt discounts Decrease (increase) in assets: Accounts receivable Other current assets Inventory Deposits Right-of-use assets Increase (decrease) in liabilities: Accounts payable Accrued expenses Lease liabilities Deferred revenues Net cash used in operating activities Cash flows from investing activities Purchase of fixed assets Advance of note receivable Net cash used in investing activities Cash flows from financing activities Proceeds from short term advances Principal payments on finance lease Proceeds from convertible notes Net cash provided by (used in) financing activities Net increase (decrease) in cash Cash - beginning Cash - ending Supplemental disclosures: Interest paid Income taxes paid Non-cash investing and financing activities: Fixed assets acquired with capitalized finance lease Fixed assets acquired with note payable, equipment financing Value of preferred stock converted to common stock Beneficial conversion feature of convertible notes payable Accounting Policies [Abstract] Organization, Basis of Presentation and Significant Accounting Policies Organization, Consolidation and Presentation of Financial Statements [Abstract] Going Concern Fair Value Disclosures [Abstract] Fair Value of Financial Instruments Receivables [Abstract] Accounts Receivable Property, Plant and Equipment [Abstract] Fixed Assets Leases [Abstract] Leases Debt Disclosure [Abstract] Short Term Advances Note Payable, Equipment Financing EX-101.PRE 16 digp-20191231_pre.xml XBRL PRESENTATION FILE XML 17 R30.htm IDEA: XBRL DOCUMENT

Organization, Basis of Presentation and Significant Accounting Policies (Details Narrative)	3 Months Ended
	Dec. 31, 2019 Segment
Accounting Policies [Abstract]
Number of reportable segment	1

XML 18 R34.htm IDEA: XBRL DOCUMENT

Fair Value of Financial Instruments - Summary of Financial Instruments at Fair Value on Recurring Basis (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Short term advances	$ 25,000
Lease liabilities	290,846
Note payable, equipment financing	239,901
Convertible notes payable, net of discounts of $33,105 and $41,426	666,895	658,574
Level 1 [Member]
Cash	68,657	323,739
Total assets	68,657	323,739
Short term advances
Lease liabilities
Note payable, equipment financing
Convertible notes payable, net of discounts of $33,105 and $41,426
Total liabilities
Total	68,657	323,739
Level 2 [Member]
Cash
Total assets
Short term advances	25,000
Lease liabilities
Note payable, equipment financing	291,931
Convertible notes payable, net of discounts of $33,105 and $41,426
Total liabilities	316,931
Total	(316,931)
Level 3 [Member]
Cash
Total assets
Short term advances
Lease liabilities	364,195
Note payable, equipment financing
Convertible notes payable, net of discounts of $33,105 and $41,426	666,895	658,574
Total liabilities	1,031,090	658,574
Total	$ (1,031,090)	$ (658,574)

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Fixed Assets - Schedule of Fixed Assets (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Software	$ 123,492	$ 123,492
Office equipment	57,460	55,061
Furniture and fixtures	29,115	29,115
Lab equipment	1,498,789	1,118,942
Leasehold improvements	494,117	494,117
Lab equipment held under capital leases	99,193
Fixed assets, gross	2,302,166	1,820,727
Less: accumulated depreciation	(1,164,987)	(1,094,113)
Total	$ 1,137,179	$ 726,614

XML 20 R17.htm IDEA: XBRL DOCUMENT

Common Stock Options

3 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Abstract]

Common Stock Options

Note 11 – Common Stock Options

Stock Incentive Plan

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Short Term Advances

3 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

Short Term Advances

Note 7 – Short Term Advances

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Other Income (Expense) - (Details Narrative) - USD ($)		3 Months Ended
Other Income (Expense) - (Details Narrative) - USD ($)	Dec. 01, 2018	Dec. 31, 2019	Dec. 31, 2018
Settlement income on note receivable			$ 30,000
December 17, 2014 Note [Member]
Settlement income on note receivable	$ 30,000
Debt instrument face amount	250,000
Unpaid interest	$ 58,125

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Convertible Notes Payable - Schedule of Interest Expense (Details) - USD ($)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Interest on capital leases	$ 3,306
Interest on notes payable	3,819
Amortization of beneficial conversion features	8,321	4,846
Interest on convertible notes	14,115	5,907
Total interest expense	$ 29,561	$ 10,753

XML 24 R7.htm IDEA: XBRL DOCUMENT

Organization, Basis of Presentation and Significant Accounting Policies

3 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Organization, Basis of Presentation and Significant Accounting Policies

Note 1 – Organization, Basis of Presentation and Significant Accounting Policies

Organization

	Ø	Digipath Labs, Inc. Digipath Labs’ 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 and has plans to open labs in other states and countries that have legalized the sale of cannabis, beginning with California.

	Ø	GroSciences, Inc. Launched during the first fiscal quarter of 2019 to capitalize on the extensive data we have collected from cannabis through the testing process. GroSciences plans to develop and license specific formulations to other producers and product makers in the industry, and to market and sell its “Tru-Hemp ID” Kit which distinguishes industrial hemp from drug-type cannabis.

Basis of Presentation

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, 2019:

	Jurisdiction of
Name of Entity⁽¹⁾	Incorporation	Relationship
Digipath, Inc.⁽²⁾	Nevada	Parent
Digipath Labs, Inc.	Nevada	Subsidiary
TNM News, Inc.	Nevada	Subsidiary
GroSciences, Inc.⁽³⁾	Colorado	Subsidiary
Digipath Labs S.A.S. ⁽⁴⁾	Colombia	Subsidiary

⁽¹⁾All entities are in the form of a corporation.

⁽²⁾Holding company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent company.

⁽³⁾Commenced operations during the first fiscal quarter of 2019, but has not incurred income to date.

⁽⁴⁾Formed during the first fiscal quarter of 2019, but has not yet commenced significant operations.

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.

Segment Reporting

Fair Value of Financial Instruments

Revenue Recognition

Inventory

Stock-Based Compensation

Adoption of New Accounting Standards and Recently Issued Accounting Pronouncements

In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. An entity should apply the requirements of Topic 718 to nonemployee awards except for specific guidance on inputs to an option pricing model and the attribution of cost (that is, the period of time over which share-based payment awards vest and the pattern of cost recognition over that period). The new guidance is effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2018, with early adoption permitted. There was no impact on the Company’s financial statements as a result of adopting this ASU for the three month period ending December 31, 2019 or the year ended September 30, 2019.

XML 25 R3.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Statement of Financial Position [Abstract]
Convertible notes payable discounts current	$ 33,105	$ 0
Convertible notes payable discounts noncurrent	$ 0	$ 41,426
Series A convertible preferred stock, par value	$ 0.001	$ 0.001
Series A convertible preferred stock, shares authorized	10,000,000	10,000,000
Series A convertible preferred stock, shares issued	1,325,942	1,325,942
Series A convertible preferred stock, shares outstanding	1,325,942	1,325,942
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	48,532,666	48,361,433
Common stock, shares outstanding	48,532,666	48,361,433

XML 26 R40.htm IDEA: XBRL DOCUMENT

Leases - Schedule of Supplemental Balance Sheet Information (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Leases [Abstract]
Operating lease assets	$ 289,867
Current portion of operating lease liabilities	196,069
Noncurrent operating lease liabilities	94,777
Total operating lease liabilities	290,846
Equipment, at cost	99,193
Accumulated amortization	(4,960)
Equipment, net	94,233
Current portion of finance lease liability	29,771
Noncurrent finance lease liability	43,578
Total finance lease liability	$ 73,349
Weighted average remaining lease term: Operating leases	1 year 6 months
Weighted average remaining lease term: Finance leases	2 years 3 months 19 days
Weighted average discount rate: Operating leases	5.75%
Weighted average discount rate: Finance lease	18.41%

XML 27 R44.htm IDEA: XBRL DOCUMENT

Short Term Advances (Details Narrative) - USD ($)		3 Months Ended
Short Term Advances (Details Narrative) - USD ($)	Dec. 26, 2019	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Short-term loan		$ 25,000
One Convertible Noteholder [Member]
Debt Instrument [Line Items]
Short-term loan	$ 25,000

XML 28 R48.htm IDEA: XBRL DOCUMENT

Convertible Notes Payable (Details Narrative) - USD ($)	3 Months Ended
Convertible Notes Payable (Details Narrative) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2019
Convertible notes discounts	$ 33,105		$ 41,426
Debt amortization expense	8,321	$ 4,846
Convertible notes interest expense	14,115	$ 5,907
Maximum Share Amount [Member]
Maximum amount owned percentage of issued and outstanding common shares			4.99%
Convertible Notes Payable [Member]
Convertible notes discounts	$ 70,964

XML 29 R29.htm IDEA: XBRL DOCUMENT

Other Income (Expense) (Tables)

3 Months Ended

Dec. 31, 2019

Other Income and Expenses [Abstract]

Schedule of Other Income (Expenses)

Other income (expense) for the three months ended December 31, 2019 and 2018 consisted of the following:

	December 31,
	2019			2018
Settlement income on note receivable	$	-		$	30,000
Rental income on subleases		21,000			20,400
Interest expense		(29,561	)		(10,753	)
	$	(8,561	)	$	39,647

XML 30 R25.htm IDEA: XBRL DOCUMENT

Fixed Assets (Tables)

3 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Schedule of Fixed Assets

Fixed assets consist of the following at December 31, 2019 and September 30, 2019:

	December 31,			September 30,
	2019			2019
Software	$	123,492		$	123,492
Office equipment		57,460			55,061
Furniture and fixtures		29,115			29,115
Lab equipment		1,498,789			1,118,942
Leasehold improvements		494,117			494,117
Lab equipment held under capital leases		99,193			-
		2,302,166			1,820,727
Less: accumulated depreciation		(1,164,987	)		(1,094,113	)
Total	$	1,137,179		$	726,614

XML 31 R21.htm IDEA: XBRL DOCUMENT

Subsequent Events

3 Months Ended

Dec. 31, 2019

Subsequent Events [Abstract]

Subsequent Events

Note 15 – Subsequent Events

Common Stock Issuances for Services

Options Issued to Directors for Services

Convertible Note Financing

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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities
Net loss	$ (220,427)	$ (462,174)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in allowance for doubtful accounts	43,250	24,565
Depreciation and amortization expense	70,874	64,381
Stock issued for services	24,750	149,276
Options and warrants granted for services	17,677	6,559
Amortization of debt discounts	8,321	4,846
Decrease (increase) in assets:
Accounts receivable	(146,062)	(107,576)
Other current assets	19,663	15,432
Inventory	(37,900)
Deposits	26,057
Right-of-use assets	47,376
Increase (decrease) in liabilities:
Accounts payable	77,842	(47,455)
Accrued expenses	(48,947)	(15,316)
Lease liabilities	(46,398)
Deferred revenues		1,225
Net cash used in operating activities	(163,924)	(366,237)
Cash flows from investing activities
Purchase of fixed assets	(90,315)
Advance of note receivable		(50,000)
Net cash used in investing activities	(90,315)	(50,000)
Cash flows from financing activities
Proceeds from short term advances	25,000
Principal payments on finance lease	(25,843)
Proceeds from convertible notes		500,000
Net cash provided by (used in) financing activities	(843)	500,000
Net increase (decrease) in cash	(255,082)	83,763
Cash - beginning	323,739	176,027
Cash - ending	68,657	259,790
Supplemental disclosures:
Interest paid	7,125
Income taxes paid
Non-cash investing and financing activities:
Fixed assets acquired with capitalized finance lease	99,193
Fixed assets acquired with note payable, equipment financing	291,931
Value of preferred stock converted to common stock		100,000
Beneficial conversion feature of convertible notes payable		$ 70,964

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Condensed Consolidated Balance Sheets - USD ($)

Dec. 31, 2019

Sep. 30, 2019

Current assets:

Cash $ 68,657 $ 323,739

Accounts receivable, net 282,068 179,256

Other current assets 54,957 74,620

Inventory 37,900

Deposits 25,647 51,704

Total current assets 469,229 629,319

Right-of-use asset 289,867

Fixed assets, net 1,137,179 726,614

Total Assets 1,896,275 1,355,933

Current liabilities:

Accounts payable 214,454 136,612

Accrued expenses 85,934 134,881

Short term advances 25,000

Current portion of operating lease liabilities 196,069

Current portion of finance lease liabilities 29,771

Current maturities of note payable 52,030

Convertible notes payable, net of discounts of $33,105 and $-0- at December 31, 2019 and September 30, 2019, respectively 666,895 200,000

Total current liabilities 1,270,153 471,493

Operating lease liabilities 94,777

Finance lease liabilities 43,578

Note payable, equipment financing 239,901

Convertible notes payable, net of discounts of $-0- and $41,426 at December 31, 2019 and September 30, 2019, respectively 458,574

Total Liabilities 1,648,409 930,067

Stockholders' Equity:

Series A convertible preferred stock, $0.001 par value, 10,000,000 shares authorized; 1,325,942 shares issued and outstanding 1,326 1,326

Common stock, $0.001 par value, 250,000,000 shares authorized; 48,532,666 and 48,361,433 shares issued and outstanding at December 31, 2019 and September 30, 2019, respectively 48,533 48,361

Additional paid-in capital 15,374,094 15,331,839

Accumulated (deficit) (15,176,087) (14,955,660)

Total Stockholders' Equity 247,866 425,866

Total Liabilities and Stockholders' Equity $ 1,896,275 $ 1,355,933

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Convertible Notes Payable - Schedule of Convertible Notes Payable (Details) - USD ($)

Dec. 31, 2019

Sep. 30, 2019

Total convertible notes payable $ 700,000 $ 700,000

Less: unamortized debt discounts (33,105) (41,426)

Total convertible debt 666,895 658,574

Less: current maturities (666,895) (200,000)

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Dec. 31, 2018

Leases [Abstract]

Operating cash flows provided by sublet operating leases $ 21,000

Operating cash flows used for operating leases 51,024

Operating cash flows used for finance leases 3,306

Financing cash flows used for finance leases 25,843

Leased assets obtained in exchange for lease liabilities: Total operating lease liabilities

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Note Payable, Equipment Financing (Details Narrative)
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USD ($)

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Interest expense $ 3,819

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Fair Value of Financial Instruments (Tables)
3 Months Ended

Dec. 31, 2019

Fair Value Disclosures [Abstract]

Summary of Financial Instruments at Fair Value on Recurring Basis

The following schedule summarizes the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of December 31, 2019 and September 30, 2019, respectively:

Fair Value Measurements at December 31, 2019

Level 1 Level 2 Level 3

Assets

Cash $ 68,657 $ - $ -

Total assets 68,657 - -

Liabilities

Short term advances - 25,000 -

Lease liabilities - - 364,195

Note payable, equipment financing - 291,931 -

Convertible notes payable, net of discounts of $33,105 - - 666,895

Total liabilities - 316,931 1,031,090

$ 68,657 $ (316,931 ) $ (1,031,090 )

Fair Value Measurements at September 30, 2019

Level 1 Level 2 Level 3

Assets

Cash $ 323,739 $ - $ -

Total assets 323,739 - -

Liabilities

Convertible notes payable, net of discounts of $41,426 - - 658,574

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$ 323,739 $ - $ (658,574 )

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Income Tax
3 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Tax

Note 14 - Income Tax

The Company accounts for income taxes under FASB ASC 740-10, which requires use of the liability method. FASB ASC 740-10-25 provides that deferred tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences.

For the three months ended December 31, 2019 and the year ended September 30, 2019, the Company incurred a net operating loss and, accordingly, no provision for income taxes has been recorded. In addition, no benefit for income taxes has been recorded due to the uncertainty of the realization of any tax assets. At December 31, 2019, the Company had approximately $9,200,000 of federal net operating losses. The net operating loss carry forwards, if not utilized, will begin to expire in 2031.

Based on the available objective evidence, including the Company’s history of its loss, management believes it is more likely than not that the net deferred tax assets will not be fully realizable. Accordingly, the Company provided for a full valuation allowance against its net deferred tax assets at December 31, 2019 and September 30, 2019, respectively.

In accordance with FASB ASC 740, the Company has evaluated its tax positions and determined there are no uncertain tax positions.

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Convertible Notes Payable (Tables)
3 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

Schedule of Convertible Notes Payable

Convertible notes payable consists of the following at December 31, 2019 and September 30, 2019, respectively:

December 31, September 30,

2019 2019

On September 23, 2019, the Company received proceeds of $200,000 on a senior secured convertible note that carries an 8% interest rate, which matures on September 23, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.11 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. $ 200,000 $ 200,000

On November 8, 2018, the Company received proceeds of $350,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. The Company’s obligations under this Note is secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. A total of $4,066 of interest was repaid during the three months ended June 30, 2019. 350,000 350,000

On November 5, 2018, the Company received proceeds of $150,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 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 700,000 700,000

Less: unamortized debt discounts (33,105 ) (41,426 )

666,895 658,574

Less: current maturities (666,895 ) (200,000 )

Convertible notes payable $ - $ 458,574

Schedule of Interest Expense

The Company recognized interest expense for the three months ended December 31, 2019 and 2018, respectively, as follows:

December 31, December 31,

2019 2018

Interest on capital leases $ 3,306 $ -

Interest on notes payable 3,819 -

Amortization of beneficial conversion features 8,321 4,846

Interest on convertible notes 14,115 5,907

Total interest expense $ 29,561 $ 10,753

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Leases - Schedule of Components of Lease Expense (Details)
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Organization, Basis of Presentation and Significant Accounting Policies - Schedule of Entities Under Common Control and Ownership (Details)
3 Months Ended

Dec. 31, 2019

Entities Under Common Control and Ownership One [Member]

Name of Entity Digipath, Inc. ^[1],[2]

Jurisdiction of Incorporation Nevada ^[2]

Relationship Parent ^[2]

Entities Under Common Control and Ownership Two [Member]

Name of Entity Digipath Labs, Inc. ^[1]

Jurisdiction of Incorporation Nevada

Relationship Subsidiary

Entities Under Common Control and Ownership Three [Member]

Name of Entity TNM News, Inc. ^[1]

Jurisdiction of Incorporation Nevada

Relationship Subsidiary

Entities Under Common Control and Ownership Four [Member]

Name of Entity GroSciences, Inc. ^[1],[3]

Jurisdiction of Incorporation Colorado ^[3]

Relationship Subsidiary ^[3]

Entities Under Common Control and Ownership Five [Member]

Name of Entity Digipath Labs S.A.S. ^[1],[4]

Jurisdiction of Incorporation Colombia ^[4]

Relationship Subsidiary ^[4]

[1] All entities are in the form of a corporation.

[2] Holding company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent company.

[3] Commenced operations during the first fiscal quarter of 2019, but has not incurred income to date.

[4] Formed during the first fiscal quarter of 2019, but has not yet commenced significant operations.

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Fair Value of Financial Instruments - Summary of Financial Instruments at Fair Value on Recurring Basis (Details) (Parenthetical) - USD ($)

Dec. 31, 2019

Sep. 30, 2019

Fair Value Disclosures [Abstract]

Convertible notes discounts $ 33,105 $ 41,426

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Changes in Stockholders' Equity
3 Months Ended

Dec. 31, 2019

Equity [Abstract]

Changes in Stockholders' Equity

Note 10 - Changes in Stockholders’ Equity

Convertible 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”), with the remaining 4,000,000 shares available for designation from time to time by the Board as set forth below. As of December 31, 2019, there were 1,325,942 shares of Series A Preferred issued and outstanding. The Board of Directors is authorized to determine any 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.

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 1,325,942 shares of Series A Preferred outstanding at December 31, 2019 are convertible into 6,629,710 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.

Common Stock

Common stock consists of $0.001 par value, 250,000,000 shares authorized, of which 48,532,666 shares were issued and outstanding as of December 31, 2019.

Common Stock Issued for Services

On December 25, 2019, the Company issued 171,233 shares of common stock to its CFO for services rendered pursuant to his employment agreement. The aggregate fair value of the common stock was $15,000 based on the closing price of the Company’s common stock on the date of grant, and was expensed over the requisite service period.

Amortization of Stock-Based Compensation

A total of $22,110 of stock-based compensation expense was recognized during the three months ended December 31, 2019 as a result of the issuance of 200,000 shares of common stock to one of our directors, Bruce Raben, on September 12, 2018, as amortized over the requisite service period. As of December 31, 2019, a total of $7,452 of unamortized expenses are expected to be expensed during the remaining fiscal year ended September 30, 2019.

A total of $9,750 of stock-based compensation expense was recognized during the three months ended December 31, 2019 as a result of the issuance of 300,000 shares of common stock to a consultant on June 25, 2019, as amortized over the requisite service period. No further unamortized expenses are to be expensed during the remaining requisite service period.

A total of $17,677 of stock-based compensation expense was recognized from the amortization of options over their vesting period during the three months ended December 31, 2019.

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Leases
3 Months Ended

Dec. 31, 2019

Leases [Abstract]

Leases

Note 6 – Leases

The Company’s leases its operating and office facilities, and sub-leases one of the units, under non-cancelable real property lease agreements that expire on May 31, 2021 and June 30, 2021. The Company also has a financing lease for lab equipment subject to the recently adopted ASU 2016-02. In the locations in which it is economically feasible to continue to operate, management expects to enter into a new lease upon expiration. The operating and office facility leases contain provisions requiring payment of property taxes, utilities, insurance, maintenance and other occupancy costs applicable to the leased premise. As the Company’s leases do not provide implicit discount rates, the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments.

The components of lease expense were as follows:

For the Three
Months Ended
December 31,
2019

Operating lease cost $ 52,002

Finance lease cost:

Amortization of assets 4,960

Interest on lease liabilities 3,306

Sublease income (21,000 )

Total net lease cost $ 39,268



Supplemental balance sheet information related to leases was as follows:

December 31,

2019

Operating leases:

Operating lease assets $ 289,867

Current portion of operating lease liabilities $ 196,069

Noncurrent operating lease liabilities 94,777

Total operating lease liabilities $ 290,846

Finance lease:

Equipment, at cost $ 99,193

Accumulated amortization (4,960 )

Equipment, net $ 94,233

Current portion of finance lease liability $ 29,771

Noncurrent finance lease liability 43,578

Total finance lease liability $ 73,349

Weighted average remaining lease term:

Operating leases 1.5 years

Finance leases 2.3 years

Weighted average discount rate:

Operating leases 5.75 %

Finance lease 18.41 %

Supplemental cash flow and other information related to leases was as follows:

For the Three

Months Ended

December 31,

2019

Cash paid for amounts included in the measurement of lease liabilities:

Operating cash flows provided by sublet operating leases $ 21,000

Operating cash flows used for operating leases $ 51,024

Operating cash flows used for finance leases $ 3,306

Financing cash flows used for finance leases $ 25,843

Leased assets obtained in exchange for lease liabilities:

Total operating lease liabilities $ -

Total finance lease liabilities $ 99,193

Future minimum annual lease commitments under non-cancelable operating leases are as follows at December 31, 2019:

Fiscal Year Ending Minimum Lease Sublease Net Lease

September 30, Commitments Income Commitments

2020* $ 155,032 $ 42,000 $ 113,032

2021 148,957 - 148,957

$ 303,989 $ 42,000 $ 261,989

* Liability pertains to the remaining nine month period from January 1, 2020 through September 30, 2020.



Future minimum annual lease payments required under the finance lease and the present value of the net minimum lease payments are as follows at December 31, 2019:

Finance

Leases

2020* $ 30,921

2021 37,105

2022 21,644

Total minimum lease payments 89,670

Less interest 16,321

Present value of lease liabilities 73,349

Less current portion 29,771

Long-term lease liabilities $ 43,578

* Liability pertains to the remaining nine month period from January 1, 2020 through September 30, 2020.

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Common Stock Warrants (Details Narrative)

Dec. 31, 2019

shares

Equity [Abstract]

Number of warrant to purchase of common stock shares 3,417,126

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Convertible Notes Payable - Schedule of Convertible Notes Payable (Details) (Parenthetical) - USD ($)
3 Months Ended 9 Months Ended

Sep. 23, 2019

Nov. 08, 2018

Nov. 05, 2018

Dec. 31, 2019

Dec. 31, 2018

Jun. 30, 2019

Proceeds from convertible note $ 500,000

Senior Secured Convertible Note [Member]

Proceeds from convertible note $ 200,000 $ 350,000 $ 150,000

Debt carries interest rate 8.00% 8.00% 8.00%

Debt maturity date Sep. 23, 2020 Dec. 31, 2020 Dec. 31, 2020

Conversion price per share $ 0.11 $ 0.14 $ 0.14

Interest repaid $ 4,066

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Subsequent Events (Details Narrative) - USD ($)
3 Months Ended

Feb. 11, 2020

Feb. 10, 2020

Jan. 31, 2020

Jan. 27, 2020

Dec. 31, 2019

Dec. 31, 2018

Common stock issued for services $ 24,750 $ 149,276

Number of options granted to purchase shares of common stock 3,000,000

Options exercise price per share $ 0.13

Subsequent Event [Member] | Consultant [Member]

Common stock issued for services, shares 500,000

Common stock issued for services $ 37,500

Subsequent Event [Member] | Edmond A. DeFrank [Member]

Number of options granted to purchase shares of common stock 250,000

Options exercisable period 10 years

Options exercise price per share $ 0.10

Volatility rate 106.00%

Call option value $ 0.0683

Fair value of stock options $ 17,078

Subsequent Event [Member] | Edmond A. DeFrank [Member] | January 31, 2021 [Member]

Number of options vested 62,500

Subsequent Event [Member] | Edmond A. DeFrank [Member] | January 31, 2022 [Member]

Number of options vested 62,500

Subsequent Event [Member] | Edmond A. DeFrank [Member] | January 31, 2023 [Member]

Number of options vested 62,500

Subsequent Event [Member] | Dennis Hartmann [Member]

Number of options granted to purchase shares of common stock 250,000

Options exercisable period 10 years

Options exercise price per share $ 0.10

Volatility rate 106.00%

Call option value $ 0.0683

Fair value of stock options $ 17,078

Subsequent Event [Member] | Dennis Hartmann [Member] | January 31, 2021 [Member]

Number of options vested 62,500

Subsequent Event [Member] | Dennis Hartmann [Member] | January 31, 2022 [Member]

Number of options vested 62,500

Subsequent Event [Member] | Dennis Hartmann [Member] | January 31, 2023 [Member]

Number of options vested 62,500

Subsequent Event [Member] | Accredited Investor [Member] | 9% Secured Convertible Promissory Note [Member]

Debt instrument face amount $ 150,000 $ 350,000

Debt instrument maturity date Aug. 11, 2022 Aug. 10, 2022

Debt instrument interest rate 9.00% 9.00%

Debt instrument conversion price per share $ 0.15 $ 0.15

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Leases - Schedule of Future Minimum Annual Lease Payments Under Finance Lease (Details) - USD ($)

Dec. 31, 2019

Sep. 30, 2019

Leases [Abstract]

2020 ^[1] $ 30,921

2021 37,105

2022 21,644

Total minimum lease payments 89,670

Less interest 16,321

Present value of lease liabilities 73,349

Less current portion 29,771

Long-term lease liabilities $ 43,578

[1] Liability pertains to the remaining nine month period from January 1, 2020 through September 30, 2020.

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Note Payable, Equipment Financing - Schedule of Notes Payable (Details) (Parenthetical) - Note Payable [Member]

Dec. 26, 2019

USD ($)

Payments for lab equipment $ 377,124

Proceeds from bank loan $ 291,931

Debt instrument interest percentage 5.75%

Debt instrument periodic payment $ 5,622

Debt instrument term 5 years

Debt instrument maturity date Dec. 26, 2024

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Going Concern
3 Months Ended

Dec. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Going Concern

Note 2 – Going Concern

As shown in the accompanying condensed consolidated financial statements, the Company has incurred recurring losses from operations resulting in an accumulated deficit of $15,176,087, and as of December 31, 2019, the Company’s cash on hand may not be sufficient to sustain operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is actively pursuing new customers to increase revenues. In addition, the Company is currently seeking additional sources of capital to fund short term operations. Management believes these factors will contribute toward achieving profitability. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable 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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Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
3 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Income Statement [Abstract]

Revenues $ 808,930 $ 642,115

Cost of sales 405,481 482,320

Gross profit 403,449 159,795

Operating expenses:

General and administrative 388,432 390,471

Professional fees 183,633 246,580

Bad debts expense 43,250 24,565

Total operating expenses 615,315 661,616

Operating loss (211,866) (501,821)

Other income (expense):

Other income 21,000 50,400

Interest expense (29,561) (10,753)

Total other income (expense) (8,561) 39,647

Net loss $ (220,427) $ (462,174)

Weighted average number of common shares outstanding - basic and fully diluted 48,372,600 42,708,641

Net loss per share - basic and fully diluted $ 0.00 $ (0.01)

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Leases (Tables)
3 Months Ended

Dec. 31, 2019

Leases [Abstract]

Schedule of Components of Lease Expense

The components of lease expense were as follows:

For the Three
Months Ended
December 31,
2019

Operating lease cost $ 52,002

Finance lease cost:

Amortization of assets 4,960

Interest on lease liabilities 3,306

Sublease income (21,000 )

Total net lease cost $ 39,268

Schedule of Supplemental Balance Sheet Information

Supplemental balance sheet information related to leases was as follows:

December 31,

2019

Operating leases:

Operating lease assets $ 289,867

Current portion of operating lease liabilities $ 196,069

Noncurrent operating lease liabilities 94,777

Total operating lease liabilities $ 290,846

Finance lease:

Equipment, at cost $ 99,193

Accumulated amortization (4,960 )

Equipment, net $ 94,233

Current portion of finance lease liability $ 29,771

Noncurrent finance lease liability 43,578

Total finance lease liability $ 73,349

Weighted average remaining lease term:

Operating leases 1.5 years

Finance leases 2.3 years

Weighted average discount rate:

Operating leases 5.75 %

Finance lease 18.41 %

Schedule of Supplemental Cash Flow and Other Information

Supplemental cash flow and other information related to leases was as follows:

For the Three

Months Ended

December 31,

2019

Cash paid for amounts included in the measurement of lease liabilities:

Operating cash flows provided by sublet operating leases $ 21,000

Operating cash flows used for operating leases $ 51,024

Operating cash flows used for finance leases $ 3,306

Financing cash flows used for finance leases $ 25,843

Leased assets obtained in exchange for lease liabilities:

Total operating lease liabilities $ -

Total finance lease liabilities $ 99,193

Schedule of Future Minimum Annual Lease Commitments Under Operating Leases

Future minimum annual lease commitments under non-cancelable operating leases are as follows at December 31, 2019:

Fiscal Year Ending Minimum Lease Sublease Net Lease

September 30, Commitments Income Commitments

2020* $ 155,032 $ 42,000 $ 113,032

2021 148,957 - 148,957

$ 303,989 $ 42,000 $ 261,989

* Liability pertains to the remaining nine month period from January 1, 2020 through September 30, 2020.

Schedule of Future Minimum Annual Lease Payments Under Finance Lease

Future minimum annual lease payments required under the finance lease and the present value of the net minimum lease payments are as follows at December 31, 2019:

Finance

Leases

2020* $ 30,921

2021 37,105

2022 21,644

Total minimum lease payments 89,670

Less interest 16,321

Present value of lease liabilities 73,349

Less current portion 29,771

Long-term lease liabilities $ 43,578

* Liability pertains to the remaining nine month period from January 1, 2020 through September 30, 2020.

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Organization, Basis of Presentation and Significant Accounting Policies (Policies)
3 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Organization

Organization

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 business units are described below.

Ø Digipath Labs, Inc. Digipath Labs’ 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 and has plans to open labs in other states and countries that have legalized the sale of cannabis, beginning with California.

Ø GroSciences, Inc. Launched during the first fiscal quarter of 2019 to capitalize on the extensive data we have collected from cannabis through the testing process. GroSciences plans to develop and license specific formulations to other producers and product makers in the industry, and to market and sell its “Tru-Hemp ID” Kit which distinguishes industrial hemp from drug-type cannabis.

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, 2019. 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, 2019:

Jurisdiction of

Name of Entity⁽¹⁾ Incorporation Relationship

Digipath, Inc.⁽²⁾ Nevada Parent

Digipath Labs, Inc. Nevada Subsidiary

TNM News, Inc. Nevada Subsidiary

GroSciences, Inc.⁽³⁾ Colorado Subsidiary

Digipath Labs S.A.S. ⁽⁴⁾ Colombia Subsidiary

⁽¹⁾All entities are in the form of a corporation.

⁽²⁾Holding company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent company.

⁽³⁾Commenced operations during the first fiscal quarter of 2019, but has not incurred income to date.

⁽⁴⁾Formed during the first fiscal quarter of 2019, but has not yet commenced significant operations.

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.

Segment Reporting

Segment Reporting

ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. The Company operates as a single segment and will evaluate additional segment disclosure requirements as it expands its operations.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, accounts receivable, accounts payable and accrued expenses reported on the balance sheets are estimated by management to approximate fair value primarily due to the short-term nature of the instruments.

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 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.

Inventory

Inventory

Inventories are stated at the lower of cost or market. Cost is determined on a standard cost basis that approximates the first-in, first-out (FIFO) method. Market is determined based on net realizable value. Appropriate consideration is given to obsolescence, excessive levels, deterioration, and other factors in evaluating net realizable value. Our products consist of handheld devices used to test cannabis for THC, CBD and CBG levels under our GroSciences, Inc. subsidiary. We have not yet commenced sales of this product.

Stock-Based Compensation

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 505-50 (ASC 505-50). All transactions in which goods or services are the consideration received for 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.

Adoption of New Accounting Standards and Recently Issued Accounting Pronouncements

Adoption of New Accounting Standards and Recently Issued Accounting Pronouncements

In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. An entity should apply the requirements of Topic 718 to nonemployee awards except for specific guidance on inputs to an option pricing model and the attribution of cost (that is, the period of time over which share-based payment awards vest and the pattern of cost recognition over that period). The new guidance is effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2018, with early adoption permitted. There was no impact on the Company’s financial statements as a result of adopting this ASU for the three month period ending December 31, 2019 or the year ended September 30, 2019.



In February 2016, the FASB established Topic 842, Leases, by issuing ASU No. 2016-02, which requires lessees to recognize the rights and obligations created by leases on the balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU No. 2018-11, Targeted Improvements, ASU No. 2018-10, Codification Improvements to Topic 842, and ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842. The new standard establishes a right-of-use model (ROU) that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases will be classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the statement of operations.

The new standard became effective for fiscal years beginning after December 15, 2019, with early adoption permitted. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. If an entity chooses the second option, the transition requirements for existing leases also apply to leases entered into between the date of initial application and the effective date. The entity must also recast its comparative period financial statements and provide the disclosures required by the new standard for the comparative periods. The Company adopted the new standard on October 1, 2019 using the modified retrospective transition approach as of the effective date of the initial application. Consequently, financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods before October 1, 2019. The new standard provides a number of optional practical expedients in transition. The Company elected the “package of practical expedients”, which permits entities not to reassess under the new lease standard prior conclusions about lease identification, lease classification and initial direct costs. The Company does not expect to elect the use-of-hindsight or the practical expedient pertaining to land easements.

The most significant effects of the adoption of the new standard relate to the recognition of new ROU assets and lease labilities on our balance sheet for office operating leases and providing significant new disclosures about our leasing activities.

The new standard also provides practical expedients for an entity’s ongoing accounting. The Company has also elected the short-term leases recognition exemption for all leases that qualify. This means that the Company will not recognize ROU assets or lease liabilities, and this includes not recognizing ROU assets and lease liabilities, for existing short-term leases of those assets in transition. The Company also currently expects to elect the practical expedient to not separate lease and non-lease components for its leases. The new standard did not have a material impact.

There are no other 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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Note 8 –Note Payable, Equipment Financing

Note payable consists of the following at December 31, 2019 and September 30, 2019, respectively:

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2019 2019

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Convertible debentures $ 700,000 $ 700,000

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3 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Other Income and Expenses [Abstract]

Settlement income on note receivable $ 30,000

Rental income on subleases 21,000 20,400

Interest expense (29,561) (10,753)

Other income (expense) $ (8,561) $ 39,647

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Changes in Stockholders' Equity (Details Narrative) - USD ($)
3 Months Ended

Dec. 25, 2019

Jun. 25, 2019

Sep. 12, 2018

Dec. 31, 2019

Dec. 31, 2018

Sep. 30, 2019

Class of Stock [Line Items]

Preferred stock, shares authorized 10,000,000 10,000,000

Preferred stock, par value $ 0.001 $ 0.001

Preferred stock, shares issued 1,325,942 1,325,942

Preferred stock, shares outstanding 1,325,942 1,325,942

Common stock par value $ 0.001 $ 0.001

Common stock authorized 250,000,000 250,000,000

Common stock, shares issued 48,532,666 48,361,433

Common stock, shares outstanding 48,532,666 48,361,433

Common stock issued for services, value $ 24,750 $ 149,276

Stock-based compensation expense 17,677

Unamortized expenses expected to be expensed $ 7,452

Common Stock [Member]

Class of Stock [Line Items]

Common stock issued for services 171,233 1,011,913

Common stock issued for services, value $ 172 $ 1,012

Chief Financial Officer [Member]

Class of Stock [Line Items]

Common stock issued for services 171,233

Common stock issued for services, value $ 15,000

Bruce Raben [Member] | Common Stock [Member]

Class of Stock [Line Items]

Common stock issued for services 200,000

Stock-based compensation expense 22,110

Consultant [Member] | Common Stock [Member]

Class of Stock [Line Items]

Common stock issued for services 300,000

Stock-based compensation expense $ 9,750

Series A Convertible Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized 6,000,000

Preferred stock, shares designated remaining 4,000,000

Series A Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares issued 1,325,942

Preferred stock, shares outstanding 1,325,942

Preferred stock convertible into common stock shares 6,629,710

Percentage of equity beneficial ownership 4.99%

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Convertible Notes Payable
3 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

Convertible Notes Payable

Note 9 – Convertible Notes Payable

Convertible notes payable consists of the following at December 31, 2019 and September 30, 2019, respectively:

December 31, September 30,

2019 2019

On September 23, 2019, the Company received proceeds of $200,000 on a senior secured convertible note that carries an 8% interest rate, which matures on September 23, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.11 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. $ 200,000 $ 200,000

On November 8, 2018, the Company received proceeds of $350,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. The Company’s obligations under this Note is secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. A total of $4,066 of interest was repaid during the three months ended June 30, 2019. 350,000 350,000

On November 5, 2018, the Company received proceeds of $150,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 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 700,000 700,000

Less: unamortized debt discounts (33,105 ) (41,426 )

666,895 658,574

Less: current maturities (666,895 ) (200,000 )

Convertible notes payable $ - $ 458,574

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 $70,964 during the three months ended December 31, 2018. The discount is amortized on a straight line basis from the dates of issuance until the earlier of the stated redemption date of the debts, as noted above or the actual settlement date. The Company recorded debt amortization expense on the aforementioned debt discount in the amount of $8,321 and $4,846 during the three months ended December 31, 2019 and 2018, respectively.

All of the convertible notes 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 $14,115 and $5,907 for the three months ended December 31, 2019 and 2018, respectively.

The Company recognized interest expense for the three months ended December 31, 2019 and 2018, respectively, as follows:

December 31, December 31,

2019 2018

Interest on capital leases $ 3,306 $ -

Interest on notes payable 3,819 -

Amortization of beneficial conversion features 8,321 4,846

Interest on convertible notes 14,115 5,907

Total interest expense $ 29,561 $ 10,753

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Fixed Assets
3 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Fixed Assets

Note 5 – Fixed Assets

Fixed assets consist of the following at December 31, 2019 and September 30, 2019:

December 31, September 30,

2019 2019

Software $ 123,492 $ 123,492

Office equipment 57,460 55,061

Furniture and fixtures 29,115 29,115

Lab equipment 1,498,789 1,118,942

Leasehold improvements 494,117 494,117

Lab equipment held under capital leases 99,193 -

2,302,166 1,820,727

Less: accumulated depreciation (1,164,987 ) (1,094,113 )

Total $ 1,137,179 $ 726,614

Depreciation and amortization expense totaled $70,874 and $64,381 for the three months ended December 31, 2019 and 2018, respectively.

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Other Income (Expense)
3 Months Ended

Dec. 31, 2019

Other Income and Expenses [Abstract]

Other Income (Expense)

Note 13 – Other Income (Expense)

Other income (expense) for the three months ended December 31, 2019 and 2018 consisted of the following:

December 31,

2019 2018

Settlement income on note receivable $ - $ 30,000

Rental income on subleases 21,000 20,400

Interest expense (29,561 ) (10,753 )

$ (8,561 ) $ 39,647

On December 1, 2018, we received $30,000 as full settlement of a Note dated December 17, 2014, consisting of $250,000 of principal and approximately $58,125 of unpaid interest that was previously written off as uncollectible.

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Going Concern (Details Narrative) - USD ($)

Dec. 31, 2019

Sep. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Accumulated deficit $ (15,176,087) $ (14,955,660)

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Accounts Receivable (Details Narrative) - USD ($)

Dec. 31, 2019

Sep. 30, 2019

Receivables [Abstract]

Accounts receivable $ 282,068 $ 179,256

Allowance for uncollectible accounts $ 93,790 $ 50,540

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Income Tax (Details Narrative)
3 Months Ended

Dec. 31, 2019

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Income Tax Disclosure [Abstract]

Net operating loss carry forwards $ 9,200,000

Operating loss expiration year 2031

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Common Stock Options (Details Narrative) - $ / shares
3 Months Ended

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Dec. 31, 2019

Number of options outstanding 3,085,000

Number of options granted to purchase shares of common stock 3,000,000

Options exercise price per share $ 0.13

2012 Stock Incentive Plan [Member]

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Options exercisable period 10 years

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Common Stock [Member]

Additional Paid-in Capital [Member]

Accumulated (Deficit) [Member]

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Common stock issued for services, shares 1,011,913

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Balance, shares at Dec. 31, 2018 1,325,942 43,757,277

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Balance, shares at Sep. 30, 2019 1,325,942 48,361,433

Common stock issued for services $ 172 24,578 24,750

Common stock issued for services, shares 171,233

Common stock options issued for services 17,677 17,677

Net loss (220,427) (220,427)

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Fair Value of Financial Instruments
3 Months Ended

Dec. 31, 2019

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 Company’s financial assets and liabilities are measured using inputs from the three levels of the fair value hierarchy. The three levels are as follows:

Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

Level 2 - Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).

Level 3 - Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability.

The following schedule summarizes the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of December 31, 2019 and September 30, 2019, respectively:

Fair Value Measurements at December 31, 2019

Level 1 Level 2 Level 3

Assets

Cash $ 68,657 $ - $ -

Total assets 68,657 - -

Liabilities

Short term advances - 25,000 -

Lease liabilities - - 364,195

Note payable, equipment financing - 291,931 -

Convertible notes payable, net of discounts of $33,105 - - 666,895

Total liabilities - 316,931 1,031,090

$ 68,657 $ (316,931 ) $ (1,031,090 )

Fair Value Measurements at September 30, 2019

Level 1 Level 2 Level 3

Assets

Cash $ 323,739 $ - $ -

Total assets 323,739 - -

Liabilities

Convertible notes payable, net of discounts of $41,426 - - 658,574

Total liabilities - - 658,574

$ 323,739 $ - $ (658,574 )

The fair value of our intellectual properties are deemed to approximate book value, and are considered Level 3 inputs as defined by ASC Topic 820-10-35.

Level 3 liabilities consist of a total of $700,000 of convertible debentures, net of discounts of $33,105 and $41,426 as of December 31, 2019 and September 30, 2019, respectively.

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, 2019 or the year ended September 30, 2019.

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The 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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Note Payable, Equipment Financing (Tables)
3 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

Schedule of Notes Payable

Note payable consists of the following at December 31, 2019 and September 30, 2019, respectively:

December 31, September 30,

2019 2019

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. $ 291,931 $ -

Less: current maturities (52,030 ) -

Note payable $ 239,901 $ -

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Organization, Basis of Presentation and Significant Accounting Policies (Tables)
3 Months Ended

Dec. 31, 2019

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, 2019:

Jurisdiction of

Name of Entity⁽¹⁾ Incorporation Relationship

Digipath, Inc.⁽²⁾ Nevada Parent

Digipath Labs, Inc. Nevada Subsidiary

TNM News, Inc. Nevada Subsidiary

GroSciences, Inc.⁽³⁾ Colorado Subsidiary

Digipath Labs S.A.S. ⁽⁴⁾ Colombia Subsidiary

⁽¹⁾All entities are in the form of a corporation.

⁽²⁾Holding company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent company.

⁽³⁾Commenced operations during the first fiscal quarter of 2019, but has not incurred income to date.

⁽⁴⁾Formed during the first fiscal quarter of 2019, but has not yet commenced significant operations.

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Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Current assets:
Cash	$ 68,657	$ 323,739
Accounts receivable, net	282,068	179,256
Other current assets	54,957	74,620
Inventory	37,900
Deposits	25,647	51,704
Total current assets	469,229	629,319
Right-of-use asset	289,867
Fixed assets, net	1,137,179	726,614
Total Assets	1,896,275	1,355,933
Current liabilities:
Accounts payable	214,454	136,612
Accrued expenses	85,934	134,881
Short term advances	25,000
Current portion of operating lease liabilities	196,069
Current portion of finance lease liabilities	29,771
Current maturities of note payable	52,030
Convertible notes payable, net of discounts of $33,105 and $-0- at December 31, 2019 and September 30, 2019, respectively	666,895	200,000
Total current liabilities	1,270,153	471,493
Operating lease liabilities	94,777
Finance lease liabilities	43,578
Note payable, equipment financing	239,901
Convertible notes payable, net of discounts of $-0- and $41,426 at December 31, 2019 and September 30, 2019, respectively		458,574
Total Liabilities	1,648,409	930,067
Stockholders' Equity:
Series A convertible preferred stock, $0.001 par value, 10,000,000 shares authorized; 1,325,942 shares issued and outstanding	1,326	1,326
Common stock, $0.001 par value, 250,000,000 shares authorized; 48,532,666 and 48,361,433 shares issued and outstanding at December 31, 2019 and September 30, 2019, respectively	48,533	48,361
Additional paid-in capital	15,374,094	15,331,839
Accumulated (deficit)	(15,176,087)	(14,955,660)
Total Stockholders' Equity	247,866	425,866
Total Liabilities and Stockholders' Equity	$ 1,896,275	$ 1,355,933

Convertible Notes Payable - Schedule of Convertible Notes Payable (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Total convertible notes payable	$ 700,000	$ 700,000
Less: unamortized debt discounts	(33,105)	(41,426)
Total convertible debt	666,895	658,574
Less: current maturities	(666,895)	(200,000)
Convertible notes payable		458,574
Convertible Notes Payable One [Member]
Total convertible notes payable	200,000	200,000
Convertible Notes Payable Two [Member]
Total convertible notes payable	350,000	350,000
Convertible Notes Payable Three [Member]
Total convertible notes payable	$ 150,000	$ 150,000

Note Payable, Equipment Financing (Details Narrative)	3 Months Ended
Note Payable, Equipment Financing (Details Narrative)	Dec. 31, 2019 USD ($)
Debt Disclosure [Abstract]
Interest expense	$ 3,819

Fair Value of Financial Instruments - Summary of Financial Instruments at Fair Value on Recurring Basis (Details) (Parenthetical) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Convertible notes discounts	$ 33,105	$ 41,426

Common Stock Warrants (Details Narrative)	Dec. 31, 2019 shares
Equity [Abstract]
Number of warrant to purchase of common stock shares	3,417,126

Convertible Notes Payable - Schedule of Convertible Notes Payable (Details) (Parenthetical) - USD ($)				3 Months Ended		9 Months Ended
	Sep. 23, 2019	Nov. 08, 2018	Nov. 05, 2018	Dec. 31, 2019	Dec. 31, 2018	Jun. 30, 2019
Proceeds from convertible note					$ 500,000
Senior Secured Convertible Note [Member]
Proceeds from convertible note	$ 200,000	$ 350,000	$ 150,000
Debt carries interest rate	8.00%	8.00%	8.00%
Debt maturity date	Sep. 23, 2020	Dec. 31, 2020	Dec. 31, 2020
Conversion price per share	$ 0.11	$ 0.14	$ 0.14
Interest repaid						$ 4,066

Subsequent Events (Details Narrative) - USD ($)					3 Months Ended
Subsequent Events (Details Narrative) - USD ($)	Feb. 11, 2020	Feb. 10, 2020	Jan. 31, 2020	Jan. 27, 2020	Dec. 31, 2019	Dec. 31, 2018
Common stock issued for services					$ 24,750	$ 149,276
Number of options granted to purchase shares of common stock					3,000,000
Options exercise price per share					$ 0.13
Subsequent Event [Member] \| Consultant [Member]
Common stock issued for services, shares				500,000
Common stock issued for services				$ 37,500
Subsequent Event [Member] \| Edmond A. DeFrank [Member]
Number of options granted to purchase shares of common stock			250,000
Options exercisable period			10 years
Options exercise price per share			$ 0.10
Volatility rate			106.00%
Call option value			$ 0.0683
Fair value of stock options			$ 17,078
Subsequent Event [Member] \| Edmond A. DeFrank [Member] \| January 31, 2021 [Member]
Number of options vested			62,500
Subsequent Event [Member] \| Edmond A. DeFrank [Member] \| January 31, 2022 [Member]
Number of options vested			62,500
Subsequent Event [Member] \| Edmond A. DeFrank [Member] \| January 31, 2023 [Member]
Number of options vested			62,500
Subsequent Event [Member] \| Dennis Hartmann [Member]
Number of options granted to purchase shares of common stock			250,000
Options exercisable period			10 years
Options exercise price per share			$ 0.10
Volatility rate			106.00%
Call option value			$ 0.0683
Fair value of stock options			$ 17,078
Subsequent Event [Member] \| Dennis Hartmann [Member] \| January 31, 2021 [Member]
Number of options vested			62,500
Subsequent Event [Member] \| Dennis Hartmann [Member] \| January 31, 2022 [Member]
Number of options vested			62,500
Subsequent Event [Member] \| Dennis Hartmann [Member] \| January 31, 2023 [Member]
Number of options vested			62,500
Subsequent Event [Member] \| Accredited Investor [Member] \| 9% Secured Convertible Promissory Note [Member]
Debt instrument face amount	$ 150,000	$ 350,000
Debt instrument maturity date	Aug. 11, 2022	Aug. 10, 2022
Debt instrument interest rate	9.00%	9.00%
Debt instrument conversion price per share	$ 0.15	$ 0.15

Note Payable, Equipment Financing - Schedule of Notes Payable (Details) (Parenthetical) - Note Payable [Member]	Dec. 26, 2019 USD ($)
Payments for lab equipment	$ 377,124
Proceeds from bank loan	$ 291,931
Debt instrument interest percentage	5.75%
Debt instrument periodic payment	$ 5,622
Debt instrument term	5 years
Debt instrument maturity date	Dec. 26, 2024

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenues	$ 808,930	$ 642,115
Cost of sales	405,481	482,320
Gross profit	403,449	159,795
Operating expenses:
General and administrative	388,432	390,471
Professional fees	183,633	246,580
Bad debts expense	43,250	24,565
Total operating expenses	615,315	661,616
Operating loss	(211,866)	(501,821)
Other income (expense):
Other income	21,000	50,400
Interest expense	(29,561)	(10,753)
Total other income (expense)	(8,561)	39,647
Net loss	$ (220,427)	$ (462,174)
Weighted average number of common shares outstanding - basic and fully diluted	48,372,600	42,708,641
Net loss per share - basic and fully diluted	$ 0.00	$ (0.01)

Fair Value of Financial Instruments (Details Narrative) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Convertible debentures	$ 700,000	$ 700,000
Convertible notes discounts	$ 33,105	$ 41,426

Fixed Assets (Details Narrative) - USD ($)	3 Months Ended
Fixed Assets (Details Narrative) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 70,874	$ 64,381

Changes in Stockholders' Equity (Details Narrative) - USD ($)				3 Months Ended
	Dec. 25, 2019	Jun. 25, 2019	Sep. 12, 2018	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2019
Class of Stock [Line Items]
Preferred stock, shares authorized				10,000,000		10,000,000
Preferred stock, par value				$ 0.001		$ 0.001
Preferred stock, shares issued				1,325,942		1,325,942
Preferred stock, shares outstanding				1,325,942		1,325,942
Common stock par value				$ 0.001		$ 0.001
Common stock authorized				250,000,000		250,000,000
Common stock, shares issued				48,532,666		48,361,433
Common stock, shares outstanding				48,532,666		48,361,433
Common stock issued for services, value				$ 24,750	$ 149,276
Stock-based compensation expense				17,677
Unamortized expenses expected to be expensed				$ 7,452
Common Stock [Member]
Class of Stock [Line Items]
Common stock issued for services				171,233	1,011,913
Common stock issued for services, value				$ 172	$ 1,012
Chief Financial Officer [Member]
Class of Stock [Line Items]
Common stock issued for services	171,233
Common stock issued for services, value	$ 15,000
Bruce Raben [Member] \| Common Stock [Member]
Class of Stock [Line Items]
Common stock issued for services			200,000
Stock-based compensation expense				22,110
Consultant [Member] \| Common Stock [Member]
Class of Stock [Line Items]
Common stock issued for services		300,000
Stock-based compensation expense				$ 9,750
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						6,000,000
Preferred stock, shares designated remaining						4,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued				1,325,942
Preferred stock, shares outstanding				1,325,942
Preferred stock convertible into common stock shares				6,629,710
Percentage of equity beneficial ownership				4.99%

Going Concern (Details Narrative) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (15,176,087)	$ (14,955,660)

Accounts Receivable (Details Narrative) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Receivables [Abstract]
Accounts receivable	$ 282,068	$ 179,256
Allowance for uncollectible accounts	$ 93,790	$ 50,540

Income Tax (Details Narrative)	3 Months Ended
Income Tax (Details Narrative)	Dec. 31, 2019 USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 9,200,000
Operating loss expiration year	2031

Common Stock Options (Details Narrative) - $ / shares		3 Months Ended
Common Stock Options (Details Narrative) - $ / shares	Jun. 21, 2016	Dec. 31, 2019
Number of options outstanding		3,085,000
Number of options granted to purchase shares of common stock		3,000,000
Options exercise price per share		$ 0.13
2012 Stock Incentive Plan [Member]
Number of shares issued under stock plan	11,500,000
Options exercisable period	10 years

Note Payable, Equipment Financing - Schedule of Notes Payable (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Debt Disclosure [Abstract]
Note payable gross	$ 291,931
Less: current maturities	(52,030)
Note payable	$ 239,901

Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($)	Series A Convertible Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated (Deficit) [Member]	Total
Balance at Sep. 30, 2018	$ 1,426	$ 42,245	$ 14,121,236	$ (13,150,328)	$ 1,014,579
Balance, shares at Sep. 30, 2018	1,425,942	42,245,364
Common stock issued for services		$ 1,012	148,264		149,276
Common stock issued for services, shares		1,011,913
Common stock options issued for services			6,559		6,559
Conversion of preferred stock to common stock	$ (100)	$ 500	(400)
Conversion of preferred stock to common stock, shares	(100,000)	500,000
Beneficial conversion feature of convertible debts			70,964		70,964
Net loss				(462,174)	(462,174)
Balance at Dec. 31, 2018	$ 1,326	$ 43,757	14,346,623	(13,612,502)	779,204
Balance, shares at Dec. 31, 2018	1,325,942	43,757,277
Balance at Sep. 30, 2019	$ 1,326	$ 48,361	15,331,839	(14,955,660)	425,866
Balance, shares at Sep. 30, 2019	1,325,942	48,361,433
Common stock issued for services		$ 172	24,578		24,750
Common stock issued for services, shares		171,233
Common stock options issued for services			17,677		17,677
Net loss				(220,427)	(220,427)
Balance at Dec. 31, 2019	$ 1,326	$ 48,533	$ 15,374,094	$ (15,176,087)	$ 247,866
Balance, shares at Dec. 31, 2019	1,325,942	48,532,666

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Dec. 31, 2019	Feb. 12, 2020
Document And Entity Information
Entity Registrant Name	Digipath, Inc.
Entity Central Index Key	0001502966
Document Type	10-Q
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		49,657,666
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020