0001493152-20-006744.txt : 20200420 0001493152-20-006744.hdr.sgml : 20200420 20200420161617 ACCESSION NUMBER: 0001493152-20-006744 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 56 CONFORMED PERIOD OF REPORT: 20191231 FILED AS OF DATE: 20200420 DATE AS OF CHANGE: 20200420 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Moxian, Inc. CENTRAL INDEX KEY: 0001516805 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 273729742 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-37902 FILM NUMBER: 20802724 BUSINESS ADDRESS: STREET 1: 228 PARK AVE SOUTH, #82217 CITY: NEW YORK STATE: NY ZIP: 10003 BUSINESS PHONE: 86 (0)755-66803251 MAIL ADDRESS: STREET 1: 228 PARK AVE SOUTH, #82217 CITY: NEW YORK STATE: NY ZIP: 10003 FORMER COMPANY: FORMER CONFORMED NAME: MOXIAN CHINA, INC. DATE OF NAME CHANGE: 20131218 FORMER COMPANY: FORMER CONFORMED NAME: SECURE NetCheckIn Inc DATE OF NAME CHANGE: 20110328 10-Q 1 form10-q.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

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

For the 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: 001-37902

MOXIAN, INC.

(Exact name of registrant as specified in its charter)

Nevada		27-3729742
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification No.)

Units B&C, 9/F, Block D, Fuhua Tower,

8 Chaoyangmen North Street, Dongcheng District, Beijing 100027, China

(Address of Principal Executive Offices)

Tel: +86 (010) 5332-0602

Registrant’s telephone number, including area code)

Not Applicable

(Former name, former address and former fiscal year, if changed since last report)

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 and post such files). Yes [X] No [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer [ ]	Accelerated filer [ ]
Non-accelerated filer [ ]	Smaller reporting company [X]
Emerging growth Company [ ]

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act) Yes [ ] No [X]

As of April 6, 2020, the registrant had 16,191,429 shares of common stock, par value $0.001 per share, issued and outstanding.

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class		Trading Symbol(s)		Name of Each Exchange on Which Registered
Common Stock		MOXC		Nasdaq Capital Market

TABLE OF CONTENTS

		Page No.

PART I – FINANCIAL INFORMATION

Item 1.	Financial Statements	1

	Unaudited Condensed Consolidated Balance Sheets as of December 31, 2019 and September 30, 2019	1

	Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss for the Three Months Ended December 31, 2019 and 2018	2

	Unaudited Condensed Consolidated Statements of Cash Flows for the Three Months Ended December 31, 2019 and 2018	3

	Notes to Unaudited Condensed Consolidated Financial Statements	4

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	18

Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	22

Item 4.	Controls and Procedures.	22

PART II – OTHER INFORMATION

Item 1.	Legal Proceedings.	24

Item 1A.	Risk Factors.	24

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	24

Item 3.	Defaults Upon Senior Securities.	24

Item 4.	Mine Safety Disclosures	24

Item 5.	Other Information	24

Item 6.	Exhibits.	25

Signatures		26

Certifications

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

MOXIAN, INC.

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS

	As of
	December 31, 2019			September 30, 2019

					-
Cash and Cash equivalents	$	38,019		$	425,632
Other Receivable - Share Subscription Proceeds (Note 3)		1,205,488			2,100,000


Total current assets		1,243,507			2,525,632
Research and Development (Note 5)		498,263			-

Total Assets	$	1,741,770		$	2.525.632

Accruals and other payables (Note 6)	$	(1,094,586	)	$	(1,879,652	)
Loans payable (Note 7)		(301,581	)		(497,293	)

Total current liabilities		(1,396,167	)		(2.376.945	)

Net Assets		345,603			148,687

Preferred stock, $0.001 par value, authorized: 100,000,000 shares. Nil shares issued and outstanding		-			-
Common stock, $0.001 par value, authorized: 50,000,000 shares. 16,191,529 shares issued and outstanding as of December 31, 2019 and September 30, 2019, respectively		16,191			16,191
Additional paid-in capital		40,114,606			40,114.606
Accumulated deficiency		(40,509,628	)		(40,734,066	)
Accumulated other comprehensive income		724,434			751.956
Shareholders’ Equity		345,603			148,687

See accompanying notes to the unaudited condensed consolidated financial statements

MOXIAN, INC.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

	For Three Months Ended December 31,
	2019		2018

Revenues	$	383,375	$	144.515


Selling, general and administrative expenses		158,957		143,437
Gain from operations		224,418		1,078


Gain before income tax		224,418		1,078

Income tax expense		-		-
Net gain		224,418		1,078


Foreign currency translation adjustments				3.147
Comprehensive gain	$	224,418	$	4,225

Basic and diluted gain per common share	$	0.01	$	(0.00	)

Basic and diluted weighted average common shares outstanding		16,191,529		43,563,291

See accompanying notes to unaudited condensed consolidated financial statements

MOXIAN, INC.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

	For Three Months Ended December 31,
	2019			2018

Cash Flows from Operating Activities
Net gain	$	224,418		$	1,078
Adjustments to reconcile net gain to net cash used in operating activities

Settlement of Accruals and other payables		(92,068	)

Investment in Research and Development		(498,623	)		-

Repayment of loans		(57,444	)		-
Proceeds from Share Subscription		114,888			-
IPO proceeds released from an indemnification escrow		-			170,000

Net cash used during the period		(308,829	)		171,078
Effect of exchange rates on cash and cash equivalents		(78,784	)		3,147
Net (decrease)/increase in cash and cash equivalents		(387,613	)		174,225
Cash and cash equivalents, beginning of period		425.632			129,737
Cash and cash equivalents, end of period		38,019		$	303,962

Supplemental cash flow disclosures:

Non-cash financing activities – Share Subscription Proceeds	$	779,624			-
Non-cash operating activities – Accruals and other payables	$	877,134

See accompanying notes to unaudited condensed consolidated financial statements

MOXIAN, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

1.	Organization and Corporate Developments

Organization of the Group

Moxian, Inc. (formerly known as Moxian China, Inc., hereinafter referred as “Moxian,” together with its subsidiaries and variable interest entity, the “Company”), was incorporated under the laws of the State of Nevada on October 12, 2010. The Company, through its subsidiaries and variable interest entity, engages in the business of operating a social network platform that integrates social media and business into one single platform. The Company has devoted its efforts to develop a mobile application and online platform that facilitate the small to medium size businesses to attract more clients. The Company’s ability to generate sufficient funds to meet its working capital requirements is dependent upon its ability to develop additional sources of capital, develop apps and websites, generate servicing income, and ultimately, achieve profitable operations (see Note 2).

On February 17, 2014, the Company incorporated Moxian CN Group Limited (“Moxian CN Samoa”) under the laws of Samoa.

On February 21, 2014, Moxian acquired Moxian Group Limited (“Moxian BVI”), together with its subsidiaries, Moxian (Hong Kong) Limted (“Moxian HK”), Moxian Technology (Shenzhen) Co., Ltd. (“Moxian Shenzhen”), and Moxian Malaysia Sdn. Bhd.(“Moxian Malaysia”) through our wholly owned subsidiary, Moxian CN Samoa from Rebel Group, Inc. (“REBL”), a company incorporated in the State of Florida and of which our previous Chief Executive Officer, Tan Meng Dong, is a promoter as the term is defined under Rule 405 of Regulation C promulgated under the Securities Act, by entering into a License and Acquisition Agreement (the “License and Acquisition Agreement”) in consideration of $1,000,000 (“Moxian BVI Purchase Price”). As a result, Moxian BVI, together with its subsidiaries, Moxian HK, Moxian Shenzhen, and Moxian Malaysia, became the Company’s subsidiaries. Under the License and Acquisition Agreement, REBL also agreed to grant us the exclusive right to use REBL’s intellectual property rights (collectively, the “IP Rights”) in Mainland China, Malaysia, and other countries and regions where REBL conducts its business (the “Licensed Territory”), and the exclusive right to solicit, promote, distribute and sell REBL products and services in the Licensed Territory for five years (the “License,”) and in consideration of such License, the Company agreed to pay to REBL (i) $1,000,000 as license maintenance royalty each year commencing on the first anniversary of the date of the License Agreement; and (ii) 3% of the gross profits resulting from the distribution and sale of the products and services on behalf of the Company as an earned royalty.

On January 30, 2015, the Company entered into an Equity Transfer Agreement (such transaction, the “Equity Transfer Transaction”) with REBL, to acquire from REBL, 100% of the equity interests of Moxian Intellectual Property Limited, a company incorporated under the laws of Samoa and a wholly-owned subsidiary of REBL (“Moxian IP Samoa”) for $6,782,000. Moxian IP Samoa owns all the intellectual property rights relating to the operation, use and marketing of the Moxian Platform, including all of the trademarks, patents and copyrights that are used in the Company’s business. As a result of the Equity Transfer Transaction, Moxian IP Samoa became a wholly-owned subsidiary of the Company.

Moxian BVI was incorporated on July 3, 2012 under the laws of British Virgin Islands. REBL owned 100% equity interests of Moxian BVI prior to the closing of the License and Acquisition Agreement, among the Company, Moxian BVI and REBL.

Moxian Technologies (Beijing) Co., Ltd. (“Moxian Beijing”) was incorporated on December 10, 2015 under the laws of the People’s Republic of China and is a wholly owned subsidiary of Moxian Shenzhen. Moxian Shenzhen made an investment of RMB 10 million (approximately USD $1.5 million) to Moxian Beijing during the year ended September 30, 2017.

Moxian HK was incorporated on January 18, 2013 and became Moxian BVI’s subsidiary on February 14, 2013. Moxian HK is currently engaged in the business of online social media. Moxian HK operates through two wholly owned subsidiaries: Moxian Shenzhen and Moxian Malaysia.

Moxian Shenzhen is wholly owned by Moxian HK. Moxian Shenzhen was incorporated on April 8, 2013 and is engaged in the business of internet technology, computer software, commercial information consulting.

Moxian Malaysia was incorporated on March 1, 2013 and became Moxian HK’s subsidiary since April 2, 2013. Moxian Malaysia was previously in the business of IT services and media advertising but have ceased operations since June 2015.

Shenzhen Moyi Technologies Co., Ltd. (“Moyi”) was incorporated on July 19, 2013 under the laws of the People’s Republic of China and became a variable interest entity (“VIE”) of Moxian Shenzhen on July 15, 2014. Moxian Shenzhen controls Moyi through arrangement that absorbs operations risk, as if Moyi is a wholly owned subsidiary of Moxian Shenzhen.

On December 18, 2017, the Company entered into a Tripartite Agreement with the original shareholders of Moyi and the new shareholders of Moyi wherein the Company agrees to the transfer of the equity interests of Moyi and all related rights, liabilities and obligations under the Moyi Agreements such that the new shareholders stand in place of the old shareholders in all aspects of the Moyi Agreements.

On January 30, 2018, a wholly-owned subsidiary of Moxian Shenzhen, Moxian Information Technologies (Shanghai) Co. Ltd. (“Moxian Shanghai”) was incorporated under the laws of the People’s Republic of China.

Corporate Developments

On November 14, 2016 the Company announced the completion of a public offering of 2,501,250 shares of its common stock at a public offering price of $4.00 per share. The gross proceeds from its offering were approximately $10,005,000 before deducting agents’ commissions and other offering expenses, resulting in net proceeds of approximately, $8.5 million. In connection with the offering, the Company’s common stock began trading on the NASDAQ Capital Market beginning on November 15, 2016 under the symbol “MOXC”

On April 22, 2019, the Company implemented a 1-for-5 reverse share split and concurrently reduced its authorized shares of common stock from 250,000,000 to 50,000,000 (See Note 8 (c) Reverse Share Split).

On May 2, 2019, the Company reached an agreement with each of its three loan creditors as of September 30, 2018 regarding settlement of their loans to the Company. Under the agreements, all three loan creditors, which are unrelated parties as of the date of the agreements, would write off a total of $6,243,439 of the loans due from the Company and would accept a total of 720,000 shares of Common Stock in settlement of the remaining balances of the loans. The 720,000 new shares of Common Stock were issued on September, 30, 2019.

On June 21, 2019, the Company entered into an Agreement (“the Agreement”) with Joyful Corporation Limited (the “Investor”) whereby the Investor (a) purchased from the Company 2,000,000 shares of the Company’s common stock at a price of $1.25 per share for aggregate gross proceeds of $2,500,000 and (b) acquired from the Company a call option to purchase up to 690,000 shares of the Company’s common stock at a price per share of $1.25; the option expired on September 30, 2019.

The Company has two main divisions of business. It is in the O2O (“Online-to-Offline”) business with the development of an online platform for small and medium sized enterprises (“SMEs”) with physical stores to conduct business online, interact with existing customers and obtain new customers. It also operates pursuant to an exclusive agreement, the Games Channel of the state-owned Xinhua News Agency App and is a general agent for all advertisements on this mobile application.

However, due to the highly competitive nature of the O2O market, and the slow development of its products, the Company has incurred losses since inception. By September 30, 2018, the Company had run out of funds and some of the major shareholders of the Company were not prepared to give further financial support. The Company decided to continue its operations in the digital advertising business but temporarily halt the operation of its App until its financial situation improved.

2.	Summary of principal accounting policies

Basis of presentation

The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and reflect the activities of the following subsidiaries and VIE: Moxian CN Samoa, Moxian BVI, Moxian HK, Moxian Beijing, and Moxian IP Samoa. All inter-company transactions and balances have been eliminated in the consolidation. All other subsidiary companies and the sole VIE, Moyi, have been inactive since September 30, 2018.

The unaudited interim condensed consolidated financial information as of December 31, 2019 and for the three months ended December 31, 2019 and 2018 have been prepared, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures, which are normally included in annual consolidated financial statements prepared in accordance with U.S. GAAP, have been omitted pursuant to those rules and regulations. The unaudited interim condensed consolidated financial information should be read in conjunction with the consolidated financial statements and the notes thereto, included in the Company’s Form 10-K for the fiscal year ended September 30, 2019, previously filed with the SEC on January 14, 2020.

MOXIAN, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

2.	Summary of principal accounting policies (Continued)

In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair statement of the Company’s unaudited condensed consolidated financial position as of December 31, 2019 and of its unaudited condensed consolidated results of operations for the three months ended December 31, 2019 and 2018, and of its unaudited condensed consolidated cash flows for the three months ended December 31, 2019 and 2018, as applicable, have been made. The interim results of operations are not necessarily indicative of the operating results for the full fiscal year or any future periods.

The following assets and liabilities of the VIE, which has been dormant since September 30, 2018, are included in the accompanying consolidated financial statements of the Company as of December 31, 2019 and September 30, 2019:

	December 31, 2019		September 30, 2019

Current assets	$	-	$	-
Non-current assets		-		-
Total assets	$	-	$	-

Current liabilities	$	2,043,779	$	2,043,779
Non-current liabilities		-		-
Total liabilities	$	2,043,779	$	2,043,779

Reclassification

Certain prior period amounts have been reclassified to conform to the current period presentation.

Going Concern

As explained in Note 1, the Company has been restricted to a single line of business since September 30, 2018.

In assessing the Company’s liquidity and its ability to continue as a going concern, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations.

If the Company is unable to obtain the necessary additional capital on a timely basis and on acceptable terms, it will be unable to implement its current plans for expansion, repay debt obligations or respond to competitive pressures. Any of these factors would have a material adverse effect on its business, prospects, financial condition and results of operations and raise substantial doubts about the ability of the Company to continue as a going concern. The consolidated financial statements for the period ended December 31, 2019 and September 30, 2019 have been prepared on a going concern basis and do not include any adjustments to reflect the possible future effects on the recoverability and classifications of assets or the amounts and classifications of liabilities that may result from the inability of the Company to continue as a going concern.

MOXIAN, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

2.	Summary of principal accounting policies (Continued)

Risks and Uncertainties

The Company’s operations are substantially carried out in the People’s Republic of China (“PRC”). Accordingly, the Company’s business, financial condition and results of operations may be substantially influenced by the political, economic and legal environments in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environments and foreign currency exchange. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.

Since September 30, 2018 the Company’s operations have been carried out in its Beijing subsidiary, Moxian Beijing, whereas the intermediate company in Hong Kong, Moxian HK, provides support for the treasury and corporate functions. All other companies of the Group are dormant and have no business operations.

Fair value of financial instruments

The Company follows the provisions of Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures.” ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:

Level 1-Observable inputs such as unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.

Level 2-Inputs other than quoted prices that are observable for the asset or liability in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.

Level 3-Inputs are unobservable inputs which reflect management’s assumptions based on the best available information.

The carrying value of cash and cash equivalents, restricted cash, prepayments, deposits and other receivables, Value added tax recoverable, accruals and other payables, loans from related parties and stock subscription payable approximate their fair values because of the short-term nature of these instruments.

Use of estimates

The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the accompanying unaudited condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates required to be made by management include but not limited to, useful lives of property and equipment, intangible assets valuation, inventory valuation and deferred tax assets. Actual results could differ from those estimates.

MOXIAN, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

2.	Summary of principal accounting policies (Continued)

Property and Equipment, net

Property and equipment are recorded at cost less accumulated depreciation and impairment. Significant additions or improvements extending useful lives of assets are capitalized. Maintenance and repairs are charged to expense as incurred. Depreciation and amortization are computed using the straight-line method over the estimated useful lives as follows:

	Electronic equipment	3-6 years

	Furniture and fixtures	3-6 years

	Leasehold improvements	Shorter of estimated useful life or term of lease

Impairment of long-lived assets

The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite – lived intangible assets.

Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary.

The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion.

Due to the continuing losses from operations with minimal revenues, the Company recorded a valuation reserve against its remaining intangible assets in 2018.

MOXIAN, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

2.	Summary of principal accounting policies (Continued)

Revenue recognition

The Company currently recognizes revenue from the sale of merchandise through its online platforms. Revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable, and collectability is reasonably assured. Revenue is recorded on a gross basis, net of surcharges and value added tax (“VAT”). The Company recorded revenue on a gross basis because the Company has the following indicators for gross reporting: it is the primary obligor of the sales arrangements, is subject to inventory risks of physical loss, has latitude in establishing prices, has discretion in suppliers’ selection and assumes credit risks on receivables from customers.

Revenue from advertising is recognized as advertisements are displayed. Revenue from software development services comprises revenue from time and material and fixed price contracts. Revenue from time and material contracts are recognized as related services are performed. Revenue on fixed price contracts is recognized in accordance with percentage of completion method of accounting.

Income taxes

The Company utilizes ASC Topic 740 (“ASC 740”) “Income taxes”, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the unaudited condensed consolidated financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

ASC 740 “Income taxes” clarifies the accounting for uncertainty in tax positions. This interpretation requires that an entity recognizes in the unaudited condensed consolidated financial statements the impact of a tax position, if that position is more likely than not of being sustained upon examination, based on the technical merits of the position. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company has elected to classify interest and penalties related to unrecognized tax benefits, if and when required, as part of income tax expense in the unaudited consolidated statements of operations and comprehensive losses. The Company evaluates the level of authority for each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measure the unrecognized benefits associated with the tax positions. As of December 31, 2019 and September 30, 2019, the Company did not have any unrecognized tax benefits. The Company does not anticipate any significant increase to its liability for unrecognized tax benefit within the next 12 months.

As of December 31, 2019, the tax years ended December 31, 2011 through December 31, 2018 for the Company’s PRC entities remain open for statutory examination by the PRC tax authorities.

Foreign currency transactions and translation

The reporting currency of the Company is United States Dollars (the “USD”) and the functional currency of Moxian Beijing is Renminbi (the “RMB”) as China is the primary economic environment in which they operate. The functional currency of Moxian HK is the Hong Kong Dollar (the “HKD”).

MOXIAN, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

2.	Summary of principal accounting policies (Continued)

Foreign currency transactions and translation (continued)

For financial reporting purposes, the financial statements of Moxian Beijing and Moxian HK, which are prepared using their respective functional currencies, are translated into the reporting currency, USD, so to be consolidated with the Company’s. Monetary assets and liabilities denominated in currencies other than the reporting currency are translated into the reporting currency at the rates of exchange ruling at the balance sheet date. Revenues and expenses are translated using average rates prevailing during the reporting period. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income (loss) in stockholders’ equity (deficiency). Transaction gains and losses are recognized in the unaudited consolidated condensed statements of operations and comprehensive loss.

The exchange rates applied are as follows:

Balance sheet items, except for equity accounts	December 31, 2019		September 30, 2019
RMB:USD		6.9633		7.1484
HKD:USD		7.7886		7.8391

Items in the unaudited condensed consolidated statements of operations and comprehensive loss, and unaudited condensed consolidated statements of cash flows

	Three Months Ended December 31,
	2019		2018
RMB:USD		7.0427		6.9165
HKD:USD		7.8249		7.7503

Research and Development

Research and development expenses include payroll, employee benefits, stock-based compensation expense, and other related expenses associated with product development. Research and development expenses also include third-party development, programming costs, and localization costs incurred to translate software for local markets. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached. Once technological feasibility is reached, such costs are capitalized and amortized as part of the cost of revenue over the estimated lives of the product.

MOXIAN, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

2.	Summary of principal accounting policies (Continued)

Recent accounting pronouncements

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in ASC 605 - Revenue Recognition (“ASC 605”) and most industry-specific guidance throughout ASC 605. The FASB has issued numerous updates that provide clarification on a number of specific issues as well as requiring additional disclosures. The core principle of ASC 606 requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASC 606 defines a five-step process to achieve this core principle and, in doing so, it is possible more judgment and estimates may be required within the revenue recognition process than required under existing U.S. GAAP including identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation.

The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity’s contracts with customers. The guidance may be adopted through either retrospective application to all periods presented in the financial statements (full retrospective approach) or through a cumulative effect adjustment to retained earnings at the effective date (modified retrospective approach). The guidance was revised in July 2015 to be effective for private companies and emerging growth public companies for annual and interim periods beginning on or after December 15, 2018. These new standards became effective for AESE on January 1, 2019 and were adopted using the modified retrospective method. The adoption of ASC Topic 606 did not have a material impact on our consolidated financial statements as of the date of adoption, and therefore a cumulative-effect adjustment was not required.

In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02, “Leases (Topic 842).” ASU 2016-02 requires that a lessee recognize the assets and liabilities that arise from operating leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. This amendment will be effective for private companies and emerging growth companies for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. The FASB issued ASU No. 2018-10 “Codification Improvements to Topic 842, Leases” and ASU No. 2018-11 “Leases (Topic 842) Targeted Improvements” in July 2018, and ASU No. 2018-20 “Leases (Topic 842) - Narrow Scope Improvements for Lessors” in December 2018. ASU 2018-10 and ASU 2018-20 provide certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 allows all entities adopting ASU 2016-02 to choose an additional (and optional) transition method of adoption, under which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. We are currently evaluating the impact that this guidance will have on our consolidated financial statements.

In June 2016, the FASB issued ASU No. 2016-13 “Financial Instruments - Credit Losses (Topic 326)” and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04 and ASU 2019-05 (collectively Topic 326). Topic 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. We will be required to adopt the provisions of this ASU effective on January 1, 2023, with early adoption permitted for certain amendments. Topic 326 must be adopted by applying a cumulative effect adjustment to retained earnings. The adoption of Topic 326 is not expected to have a material impact on our consolidated financial statements or disclosures.

In August 2016, the FASB issued Accounting Standards Update (“ASU”) ASU 2016-15, “Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). The new standard will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. The new standard for private companies and emerging growth public companies is effective for fiscal years beginning after December 15, 2018. We adopted this new standard on January 1, 2019. The adoption of ASU 2016-15 did not have a material impact on our consolidated financial statements or disclosures.

In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The new guidance simplifies the accounting for goodwill impairment by eliminating Step 2 of the goodwill impairment test. Under current guidance, Step 2 of the goodwill impairment test requires entities to calculate the implied fair value of goodwill in the same manner as the amount of goodwill recognized in a business combination by assigning the fair value of a reporting unit to all of the assets and liabilities of the reporting unit. The carrying value in excess of the implied fair value is recognized as goodwill impairment. Under the new standard, goodwill impairment is recognized based on Step 1 of the current guidance, which calculates the carrying value in excess of the reporting unit’s fair value. The new standard is effective beginning in January 2020, with early adoption permitted. We do not expect the impact of adopting this guidance to be material to our consolidated financial statements.

In July 2018, the FASB issued ASU No. 2018-09, “Codification Improvements” (“ASU 2018-09”). These amendments provide clarifications and corrections to certain ASC subtopics including the following: Income Statement - Reporting Comprehensive Income – Overall (Topic 220-10), Debt - Modifications and Extinguishments (Topic 470-50), Distinguishing Liabilities from Equity – Overall (Topic 480-10), Compensation - Stock Compensation - Income Taxes (Topic 718-740), Business Combinations - Income Taxes (Topic 805-740), Derivatives and Hedging – Overall (Topic 815-10), and Fair Value Measurement – Overall (Topic 820-10). The majority of the amendments in ASU 2018-09 will be effective in annual periods beginning after December 15, 2019. The adoption of ASU 2018-09 is not expected to have a material impact on our consolidated financial statements or disclosures.

In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”). The amendments in ASU 2018-13 modify the disclosure requirements associated with fair value measurements based on the concepts in the Concepts Statement, including the consideration of costs and benefits. The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. The amendments are effective for all entities for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The adoption of ASU 2018-13 it not expected to have a material impact our consolidated financial statements.

In March 2019, the FASB issued ASU 2019-02, which aligns the accounting for production costs of episodic television series with the accounting for production costs of films. In addition, ASU 2019-02 modifies certain aspects of the capitalization, impairment, presentation and disclosure requirements in Accounting Standards Codification (“ASC”) 926-20 and the impairment, presentation and disclosure requirements in ASC 920-350. This ASU must be adopted on a prospective basis and is effective for annual periods beginning after December 15, 2020, including interim periods within those years, with early adoption permitted. We are currently evaluating the impact that this pronouncement will have on our consolidated financial statements.

In December 2019, the FASB issued ASU 2019-12, Income Taxes – Simplifying the Accounting for Income Taxes. The new guidance simplifies the accounting for income taxes by removing several exceptions in the current standard and adding guidance to reduce complexity in certain areas, such as requiring that an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, with early adoption permitted. We are currently assessing the impact that adopting this guidance will have on our consolidated financial statements.

MOXIAN, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

3.	Prepayments, deposits and other receivables, net

	December 31, 2019			September 30, 2019

Prepayments to suppliers	$	567,934		$	567,934
Rental and other deposits		341,674			341,674
Employee advances and others		32,240			32,240
Sub total		941,848			941,848
Less: allowance for doubtful accounts		(941,848	)		(941.848	)
Prepayments, deposits and other receivables, net	$	-		$	-
Other Receivable – Share Subscription Proceeds		1,321,756			2,100,000

On September 30, 2019, the Company issued 2,000,000 new shares of common stock of $0.001 at a price of $1.25 per share to Joyful Corporation Limited, of which $400,000 had been paid at the signing of this Share Subscription Agreement. See also Note 9 on Subsequent Events.

4.	Property and equipment, net

	December 31, 2019			September 30, 2019

Electronic equipment	$	2,319,545		$	2,319,545
Furniture and fixtures		70,596			70,596
Leasehold improvements		263,609			263,609
Total property and equipment		2,653,750			2,653,750
Less: Accumulated depreciation and amortization		(2,653,750	)		(2,653,750	)
Total property and equipment, net	$	-		$	-

5.	Intangible assets

	December 31, 2019			September 30, 2019

IP rights	$	1,410,335		$	1,410,335
Other intangible assets		394,883			394,883
		1,805,218		$	1,805,218
Less: accumulated amortization		(1,805,218	)		(1,805,218	)
Net intangible assets	$	-		$	-

Due to continuing losses from operations, the Company impaired the remaining intangible assets in 2017, hence there were no amortization expenses for the ensuing periods.

During the quarter ended December 31, 2019, the Company outsourced the procurement of 2019 software for a mobile game to a company incorporated in Zhuhai and made payments for research and development under the agreement, totaling $502,635. The development of this mobile game is still in progress and should be completed in the second half of the fiscal year 2020.

MOXIAN, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

6. Accruals and other payables

	December 31, 2019		September 30, 2019

Salaries payable	$	29,000	$	40,510
Agency fees		-		391,700
Directors’ fees		28,500		258,000
Accrued expenses		171,964		189,932
Other payables and provisions		865,122		999,510
	$	1,094,586	$	1,879,652

MOXIAN, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

7. Loans

As of December 31, 2019, the Company had an outstanding loan from a third party, Tang Junsheng of $301,581.

8. Income taxes

The Company and its subsidiaries file separate income tax returns.

The United States of America

Moxian is incorporated in the State of Nevada in the U.S. and is subject to U.S. federal corporate income taxes. The State of Nevada does not impose any state corporate income tax. As of December 31, 2019, future net operation losses of approximately $8.9 million are available to offset future operating income through 2036.

On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the “2017 Tax Act”) was signed into law making significant changes to the Internal Revenue Code. Changes include, but are not limited to, a U.S. corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017, the transition of U.S international taxation from a worldwide tax system to a territorial system, and a one-time transition tax on the mandatory deemed repatriation of cumulative foreign earnings as of December 31, 2017. As the Company has a September 30 fiscal year-end, the lower corporate income tax rate will be phased in, resulting in a U.S. statutory federal rate of approximately 24.5% for our fiscal year ending September 30, 2018, and 21% for subsequent fiscal years. Accordingly, we have to remeasure our deferred tax assets on net operating loss carryforward in the U.S at the lower enacted cooperated tax rate of 21%. However, this remeasurement has no effect on the Company’s income tax expenses as the Company has provided a 100% valuation allowance on its deferred tax assets previously.

Additionally, the 2017 Tax Act imposes a one-time transition tax on deemed repatriation of historical earnings of foreign subsidiaries, and future foreign earnings are subject to U.S. taxation. The change in rate has caused us to remeasure all U.S. deferred income tax assets and liabilities for temporary differences and NOL carryforwards and recorded one-time income tax payable to be paid in 8 years. However, this one-time transition tax has no effect on the Company’s income tax expenses as the Company has no undistributed foreign earnings prior to December 31, 2017, as the Company has cumulative foreign losses as of December 31, 2019.

British Virgin Islands

Moxian BVI is incorporated in the British Virgin Islands. Under the current laws of the British Virgin Islands, Moxian BVI is not subject to tax on income or capital gains. In addition, upon payments of dividends by Moxian BVI, no British Virgin Islands withholding tax is imposed.

Hong Kong

Moxian HK is incorporated in Hong Kong and Hong Kong’s profits tax rate is 16.5%. Moxian HK did not earn any income that was derived in Hong Kong for the years ended December 31, 2019 and 2018 and therefore, Moxian HK was not subject to Hong Kong profits tax.

Malaysia

Moxian Malaysia did not have taxable income for the years ended December 31, 2019 and 2018. The management estimated that Moxian Malaysia will not generate any taxable income in the future.

MOXIAN, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

8. Income taxes (continued)

PRC

Effective from January 1, 2008, the PRC’s statutory income tax rate is 25%. The Company’s PRC subsidiaries are subject to income tax rate of 25%, unless otherwise specified.

As of September 30, 2018, the Company had net operating loss carry forwards of approximately of $20.2 million in the PRC tax jurisdiction, which expires in the years 2018 through 2022.

Moxian Shenzhen was incorporated in the People’s Republic of China. Moxian Shenzhen did not generate taxable income in the People’s Republic of China for the period from April 8, 2013 (date of inception) to September 30, 2018. Management estimated that Moxian Shenzhen will not generate any taxable income in the future.

Moyi was incorporated in the People’s Republic of China. Moyi did not generate taxable income in the People’s Republic of China for the period from July 19, 2013 (date of inception) to December 31, 2018.

Moxian Beijing was incorporated in the People’s Republic of China. Moxian Beijing did not generate taxable income in the People’s Republic of China for the period from December 10, 2015 (date of inception) to December 31, 2018.

The Company’s effective income tax rates were 0% for the three months ended December 31, 2019 and 2018 Income tax mainly consists of foreign income tax at statutory rates and the effects of permanent and temporary differences.

	December 31, 2019			December 31, 2018
U.S. statutory rate		34.0	%		34.0	%
Foreign income not registered in the U.S.		(34.0	)%		(34.0	)%
PRC statutory rate		25.0	%		25.0	%
Changes in valuation allowance and others		(25.0	)%		(25.0	)%
Effective tax rate		0	%		0	%

Because of the uncertainty regarding the Company’s ability to realize its deferred tax assets, a 100% valuation allowance has been established as of December 31, 2019 and September 30, 2019, respectively.

As of December 31, 2019 and September 30, 2019, the valuation allowance was approximately $9.0 million. For the three months ended December 31, 2019 and 2018, there were no increase in the valuation allowance.

	December 31, 2019			September 30, 2019
Deferred tax asset from net operating loss and carry-forwards	$	9,032,129		$	9,032,129
Valuation allowance		(9,032,129	)		(9,032,129	)
Deferred tax asset, net	$	-		$	-

MOXIAN, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

9. Commitments and contingencies

Operating Lease

The Company currently leases its office premises for RMB150,000 (approximately equivalent to $21,000) per month, inclusive of management fees on a tenancy agreement which will expire in November 2020, if not terminated earlier by mutual consent.

Arrangement with Xinhua New Media Co., Ltd

In 2015, the Company signed a 5- year agreement with Xinhua New Media Co. Ltd. pursuant to which the Company had exclusive right to operate the Games Channel of the Xinhua app and act as a general agent for all digital advertising on the mobile application. This agreement expires in December 2020.

Legal Proceeding

As of December 31, 2019, the Company is not aware of any material outstanding claim and litigation against them.

10. Subsequent events

The Company has been in continued discussions with Joyful Corporation Limited over the balance of the proceeds from the issue of the 2 million new shares at the end of September, 2019. As at the date of this Report, a further RMB 5 million (equivalent to approximately $710,000) has been received by Joyful and Joyful has agreed that the remaining balance will be settled by May 31, 2020.

On February 20, 2020, the Company received a letter from the Nasdaq Stock Market (“Nasdaq”) notifying the Company that it had violated Nasdaq Listing Rule 5250(c)(1) because the Company had not yet filed its Quarterly Report on Form 10-Q for the period ended December 31, 2019. As previously disclosed, the Form 10-Q could not be filed by its February 17, 2020 deadline without unreasonable effort and expenses because the Company’s personnel have been unable to return to work due to travel restrictions and related complications arising from the COVID-19 coronavirus.

As of the date of this Report, the COVID-19 outbreak in China, which originated in Wuhan in December 2019, is substantially under control. Travel restrictions remain in place for in-bound traffic and there are quarantine measures at various ports of entry as the economy slowly re-opens. The Company has not had to retrench any staff and resumed normal operations, which beginning in January were materially disrupted, on April 1, 2020.

On March 20, 2020, the Company received a notice from Nasdaq notifying the Company that for the last 30 consecutive business days prior to the date of the Notice, the market value of the Company’s listed securities was less than $35 million, which does not meet the requirement for continued listing on The Nasdaq Capital Market, as required by the Market Value Rule. In accordance with Nasdaq Listing Rule 5810(c)(3)(C), Nasdaq has provided the Company with 180 calendar days, or until September 16, 2020, to regain compliance with the Market Value Rule. If the Company regains compliance with the Market Value Rule, Nasdaq will provide written confirmation to the Company and close the matter. If the Company does not regain compliance with this requirement by September 16, 2020, the Company will receive written notification from the Staff that its securities are subject to delisting. At that time, the Company may appeal the delisting determination to a Hearing Panel.

ITEM 2. MANAGEMENT DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION

The following discussion of our financial condition and results of operations should be read in conjunction with our unaudited condensed consolidated financial statements and the notes to those financial statements appearing elsewhere in this Report.

Certain statements in this Report constitute forward-looking statements. These forward-looking statements include statements, which involve risks and uncertainties, regarding, among other things, (a) our projected sales, profitability, and cash flows, (b) our growth strategy, (c) anticipated trends in our industry, (d) our future financing plans, and (e) our anticipated needs for, and use of, working capital. They are generally identifiable by use of the words “may,” “will,” “should,” “anticipate,” “estimate,” “plan,” “potential,” “project,” “continuing,” “ongoing,” “expects,” “management believes,” “we believe,” “we intend,” or the negative of these words or other variations on these words or comparable terminology. In light of these risks and uncertainties, there can be no assurance that the forward-looking statements contained in this filing will in fact occur. You should not place undue reliance on these forward-looking statements.

The forward-looking statements speak only as of the date on which they are made, and, except to the extent required by federal securities laws, we undertake no obligation to update any forward-looking statements to reflect events or circumstances after the date on which the statements are made or to reflect the occurrence of unanticipated events.

The “Company,” “we,” “us,” “our” or “Moxian” are references to the combined business of

(i)	Moxian, Inc., a company incorporated under the laws of Nevada;

(ii)	Moxian CN Group Limited, a company incorporated under the laws of Independent State of Samoa (“Moxian CN Samoa”),

(iii)	Moxian Intellectual Property Limited, a company incorporated under the laws of Independent State of Samoa (“Moxian IP Samoa”);

(iv)	Moxian Group Limited, a company incorporated under the laws of British Virgin Islands (“Moxian BVI”),

(v)	Moxian (Hong Kong) Limited, a limited liability company incorporated under the laws of Hong Kong (“Moxian HK”),

(vi)	Moxian Technologies (Shenzhen) Co., Ltd., a company incorporated under the laws of People’s Republic of China (“Moxian Shenzhen”),

(vii)	Moxian Malaysia Sdn.Bhd. (“Moxian Malaysia”), a company incorporated under the laws of Malaysia (“Moxian Malaysia”),

(viii)	Moxian Technologies (Beijing) Co., Ltd., a company incorporated under the laws of People’s Republic of China (“Moxian Beijing”) and

(ix)	Moxian Technologies (Shanghai) Co. Ltd., a company incorporated under the laws of the Peoples’ Republic of China (“Moxian Shanghai”) and

(x)	Shenzhen Moyi Technologies Co. Ltd., a contractually controlled affiliate of Moxian Shenzhen formed under the laws of People’s Republic of China (“Moyi”).

Overview

We have been in the O2O (“Online-to-Offline”) business since the inception of the Company until the fiscal year ended September 30, 2018. We developed an online platform for small and medium sized enterprises (“SMEs”) with physical stores to conduct business online, interact with existing customers and obtain new customers. We developed products and services are designed to allow our clients to conduct targeted advertising campaigns and promotions and attract potential customers.

However, due to a highly competitive market, and the slow development of our products, we have continued to incur losses in every fiscal year since inception. By September 30, 2018, we had run out of funds and the shareholders of the Company were not prepared to give further financial support. The Company decided to continue its operations in digital advertising but temporarily halt the operation of its App until its financial situation improved. The Company has since operated as a general agent for the Xinhua App, of which the Company had exclusive agreements to operate the Games Channel on its app. This business requires less manpower and funding levels. The Company currently employs 11 individuals, of which 3 are in marketing and business development and the rest in administration and finance.

Going Concern

If the Company is unable to obtain the necessary additional capital on a timely basis and on acceptable terms, it will be unable to implement its current plans for expansion, repay debt obligations or respond to competitive pressures. Any of these factors would have a material adverse effect on its business, prospects, financial condition and results of operations and raise substantial doubts about the ability of the Company to continue as a going concern. The consolidated financial statements for the periods ended December 31, 2019 and 2018 have been prepared on a going concern basis and do not include any adjustments to reflect the possible future effects on the recoverability and classifications of assets or the amounts and classifications of liabilities that may result from the inability of the Company to continue as a going concern.

For the three months ended December 31, 2019 compared with the three months ended December 31, 2018

The two periods under consideration are not strictly comparable. A comparison will both be misleading and not meaningful because the Company ceased operations of its App as of September 30, 2018 but remained as a general advertising agent for the Xinhua App and derived fees from services provided to a major client, Beijing Bi Er Esports Culture & Media Co. Ltd. The Company maintained a minimum of in-house staff and outsourced specialist services where required. Of the group companies, only Moxian Beijing was in operation whilst the Hong Kong company provided treasuring and corporate support. The other companies in the group were dormant during this period. In order to diversify its future revenue sources, the Company contracted a gaming software specialist to produce an online game for mobile platforms by June 2020.

In the quarter ended December 31, 2018, the Company was preoccupied with discussions with a major shareholder on ending the collaborative arrangement with her company, Shanghai Shewn Wine Company Limited (“Shanghai Shewn”) because she was not willing to further give financial support to the Company. There was no major operational activity except for the collection of tail-end fees from earlier periods.

Critical Accounting Policies and Estimates

Use of estimates

The preparation of the unaudited condensed consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the accompanying unaudited condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates required to be made by management include but not limited to, useful lives of property and equipment, intangible assets valuation, inventory valuation and deferred tax assets. Actual results could differ from those estimates.

Recently Issued Accounting Pronouncements

Reference is made to the “Recent Accounting Pronouncements” in Note 2 to the Unaudited Condensed Consolidated Financial Statements included in this Report for information related to new accounting pronouncements, as well as the related impact of those recent accounting pronouncements.

Off-Balance Sheet Arrangements

As of December 31, 2019, we did not have any off-balance sheet arrangements.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Pursuant to Item 305(e) of Regulation S-K (§ 229.305(e)), the Company is not required to provide the information required by this Item as it is a “smaller reporting company,” as defined by Rule 229.10(f)(1).

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

As of December 31, 2019, the Company carried out an evaluation, under the supervision of and with the participation of management, including our Company’s chief executive officer, of the effectiveness of the design and operation of our Company’s disclosure controls and procedures under the 2013 COSO framework. Based on the foregoing, the chief executive officer concluded that our Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) were ineffective in timely alerting management to information required to be included in the Company’s periodic filings to the Securities and Exchange Commission filings.

Based on such evaluation, our CEO and CFO have concluded that as of December 31, 2019, the Company’s disclosure controls and procedures were ineffective due to the Company’s lacks of formal documented controls and procedures applicable to all officers and directors to disclose the required information under the Exchange Act.

Management’s Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Exchange Act. It is a process designed by, or under the supervision of, the company’s principal executive and principal financial officers and effected by the company’s board of directors, management and other personnel. The objective is to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America and includes those policies and procedures that:

	●	Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the company;

	●	Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with accounting principles generally accepted in the United States of America and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and

	●	Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Because of the inherent limitations of internal control, there is a risk that material misstatements may not be prevented or detected on a timely basis by the internal controls over financial reporting. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to design into the process safeguards to reduce, though not eliminate, this risk.

As of December 31, 2019, management assessed the effectiveness of our internal control over financial reporting based on the criteria for effective internal control over financial reporting established in by the Committee of Sponsoring Organizations of the Treadway Commission’s 2013 Internal Control Integrated Framework and SEC guidance on conducting such assessments. Based on that evaluation, they concluded that, during the period covered by this report, such internal controls and procedures were not effective to detect the inappropriate application of US GAAP rules. This was primarily due to deficiencies that existed in the design or operation of our internal controls over financial reporting that adversely affected our internal controls. These deficiencies may be considered to be material weaknesses.

Identified Material Weakness

A material weakness in internal control over financial reporting is a control deficiency, or combination of control deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected.

Management identified the following material weaknesses during its assessment of internal controls over financial reporting as of December 31, 2019:

	(1)	A lack of understanding of the requirements of NASDAQ, made worse by a poor command of the English language at the senior levels of management.

	(2)	Lack of timely communication between the CEO and the Board of Directors.

	(3)	There are no written policies and procedures covering such operational activities such as sales and procurement due to a lack of staff stability, especially at senior management levels.

	(4)	Chinese accounting practices require standard official invoices to be issued and paid before they can be recognized in the accounting records leading to cut-off issues at every period end, so special procedures have to be adopted to ensure proper accounting.

As a result of the material weaknesses described above, management has concluded that the Company did not maintain effective internal control over financial reporting as of September 30, 2019 based on criteria established in Internal Control—Integrated Framework issued by COSO (2013 framework). However, management does not believe that any of our annual or interim financial statements issued to date contain a material misstatement as a result of the aforementioned weaknesses in our internal control over financial reporting.

Management’s Remediation Initiatives

To mediate the identified material weaknesses and other deficiencies, we have introduced the following measures:

	(1)	Ensure that the Audit Committee meets regularly and review all related party transactions to ensure that they are in the best interest of the Company.

	(2)	Hold quarterly board meetings with telephone participation by those directors unable to attend in person.

	(3)	Strengthen the Board with members with corporate experience and fluent in English.

	(4)	Design and monitor controls over financial reporting, including the introduction of a proper checklist of cut-off procedures to ensure proper accounting of accruals and payables.

	(5)	Continue to provide training to financial staff on U.S. GAAP and educate management staff and directors on NASDAQ Listing Rules and SEC Reporting Requirements.

Changes in internal controls over financial reporting

There have been no changes in our internal controls over financial reporting that occurred during the period covered by this Report, which has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

None.

ITEM 1A. RISK FACTORS.

We face risks related to Novel Coronavirus (COVID-19) which could significantly disrupt our operations, sales and financial results.

Our business will be adversely impacted by the effects of the Novel Coronavirus (COVID-19). In addition to global macroeconomic effects, the Novel Coronavirus (COVID-19) outbreak and any other related adverse public health developments will cause disruption to our operations and business activities.

As of the date of this Report, the COVID-19 outbreak in China that began in December 2019 is substantially under control. From January 2020, worker absenteeism, quarantines and restrictions on our employees’ ability to work, office closures, and other travel or health-related restrictions in China caused material disruptions in our operations. Travel restrictions remain in place, and there are quarantine measures at various ports of entry as the Chinese economy slowly reopens. Economic activity is expected to be sluggish and our operations are likely to continue to be adversely affected by this lower level of economic activity. However, we have not yet been forced to reduce staffing levels. And we resumed normal operating hours beginning April 1, 2020. We cannot be certain that we will be able to continue normal operations in the short or long term or that lingering effects of the COVID-19 outbreak in China and elsewhere will not have additional adverse effects on our business and operations.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

(a) None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4. MINE SAFETY DISCLOSURES.

Not applicable.

ITEM 5. OTHER INFORMATION.

None.

ITEM 6. EXHIBITS.

31.1		Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer
31.2		Rule 13(a)-14(a)/15(d)-14(a) Certification of principal financial officer
32.1		Section 1350 Certification of principal executive officer
32.2		Section 1350 Certification of principal financial officer
101		XBRL data files of Financial Statements and Notes contained in this Quarterly Report on Form 10-Q.

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.

	Moxian, Inc.

Date: April 20, 2020	By:	/s/ Hao Qinghu
	Name:	Hao Qinghu
	Title:	Chief Executive Officer
		(Principal Executive Officer)

	Moxian, Inc.

Date: April 20, 2020	By:	/s/ Tan Wanhong
	Name:	Tan Wanhong
	Title:	Chief Financial Officer
		(Principal Financial Officer)

EX-31.1 2 ex31-1.htm

Exhibit 31.1

Certification of Principal Executive Officer

Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

and Securities and Exchange Commission Release 34-46427

I, Hao Qinghu, certify that:

(1) I have reviewed this Form 10-Q of Moxian, 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, including its consolidated subsidiaries, 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; and

(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 registrant’s internal control over financial reporting.

Date: April 20, 2020	/s/ Hao Qinghu
	Hao Qinghu
	Chief Executive Officer (Principal Executive Officer)

EX-31.2 3 ex31-2.htm

Exhibit 31.2

Certification of Principal Financial Officer

Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

and Securities and Exchange Commission Release 34-46427

I, Tan Wanhong, certify that:

(1) I have reviewed this Form 10-Q of Moxian, Inc.;

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: April 20, 2020	/s/ Tan Wanhong
	Tan Wanhong
	Chief Financial Officer (Principal Financial Officer)

EX-32.1 4 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 this Form 10-Q report of Moxian, Inc. for the period ended December 31, 2019 as filed with the Securities and Exchange Commission on the date hereof and pursuant to 18 U.S.C. 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, I, Hao Qing Hu, certify that:

(1) This report containing the financial statements 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 this period report fairly presents, in all material respects, the financial condition and results of operations of Moxian, Inc.

Date: April 20, 2020	/s/ Hao Qinghu
	Hao Qinghu
	Chief Executive Officer (Principal Executive Officer)

EX-32.2 5 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

(1) This report containing the financial statements 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 this period report fairly presents, in all material respects, the financial condition and results of operations of Moxian, Inc.

Date: April 20, 2020	/s/ Tan Wanhong
	Tan Wanhong
	Chief Financial Officer (Principal Financial Officer)

EX-101.INS 6 moxc-20191231.xml XBRL INSTANCE FILE 0001516805 2019-10-01 2019-12-31 0001516805 2019-09-30 0001516805 2018-09-30 0001516805 us-gaap:IPOMember 2016-11-13 2016-11-14 0001516805 MOXC:NotesConversionAgreementMember us-gaap:IPOMember 2016-11-14 0001516805 MOXC:RenminbiAndUnitedStatesDollarMember 2019-09-30 0001516805 MOXC:HongKongDollarAndUnitedStatesDollarMember 2019-09-30 0001516805 MOXC:ElectronicEquipmentMember 2019-09-30 0001516805 us-gaap:FurnitureAndFixturesMember 2019-09-30 0001516805 us-gaap:LeaseholdImprovementsMember 2019-09-30 0001516805 us-gaap:IntellectualPropertyMember 2019-09-30 0001516805 us-gaap:OtherIntangibleAssetsMember 2019-09-30 0001516805 2018-10-01 2018-12-31 0001516805 country:HK 2019-10-01 2019-12-31 0001516805 country:CN 2019-10-01 2019-12-31 0001516805 us-gaap:StateAndLocalJurisdictionMember country:CN 2018-09-30 0001516805 us-gaap:StateAndLocalJurisdictionMember country:CN 2017-10-01 2018-09-30 0001516805 country:CN 2018-10-01 2018-12-31 0001516805 2019-04-22 0001516805 2019-04-21 0001516805 MOXC:MoxianGroupLimitedMember MOXC:LicenseAndAcquisitionAgreementMember 2014-02-19 2014-02-21 0001516805 MOXC:LicenseAndAcquisitionAgreementMember us-gaap:IntellectualPropertyMember 2014-02-19 2014-02-21 0001516805 MOXC:MoxianCNSamoaFromRebelGroupIncMember 2012-07-03 0001516805 MOXC:MoxianCNSamoaFromRebelGroupIncMember MOXC:EquityTransferAgreementMember 2015-01-30 0001516805 MOXC:MoxianCNSamoaFromRebelGroupIncMember MOXC:EquityTransferAgreementMember 2015-01-28 2015-01-30 0001516805 2019-12-31 0001516805 MOXC:LicenseAndAcquisitionAgreementMember MOXC:ThreeLoanCreditorsMember 2019-05-01 2019-05-02 0001516805 MOXC:LicenseAndAcquisitionAgreementMember MOXC:ThreeLoanCreditorsMember 2019-05-02 0001516805 MOXC:JoyfulCorporationLimitedMember 2019-06-20 2019-06-21 0001516805 MOXC:JoyfulCorporationLimitedMember us-gaap:CallOptionMember 2019-06-21 0001516805 MOXC:JoyfulCorporationLimitedMember us-gaap:CallOptionMember 2019-06-20 2019-06-21 0001516805 MOXC:LicenseAndAcquisitionAgreementMember MOXC:ThreeLoanCreditorsMember 2018-10-01 2019-09-30 0001516805 us-gaap:VariableInterestEntityPrimaryBeneficiaryMember 2019-09-30 0001516805 2020-04-06 0001516805 2018-12-31 0001516805 country:US 2019-10-01 2019-12-31 0001516805 country:US 2018-10-01 2018-12-31 0001516805 MOXC:MoxianTechnologiesBeijingCoLtdMember MOXC:RenminbiMember 2016-10-01 2017-09-30 0001516805 MOXC:MoxianTechnologiesBeijingCoLtdMember 2016-10-01 2017-09-30 0001516805 MOXC:ElectronicEquipmentMember srt:MinimumMember 2019-10-01 2019-12-31 0001516805 MOXC:ElectronicEquipmentMember srt:MaximumMember 2019-10-01 2019-12-31 0001516805 us-gaap:FurnitureAndFixturesMember srt:MinimumMember 2019-10-01 2019-12-31 0001516805 us-gaap:FurnitureAndFixturesMember srt:MaximumMember 2019-10-01 2019-12-31 0001516805 us-gaap:LeaseholdImprovementsMember 2019-10-01 2019-12-31 0001516805 MOXC:RenminbiAndUnitedStatesDollarMember 2019-12-31 0001516805 MOXC:HongKongDollarAndUnitedStatesDollarMember 2019-12-31 0001516805 MOXC:RenminbiAndUnitedStatesDollarMember 2019-10-01 2019-12-31 0001516805 MOXC:HongKongDollarAndUnitedStatesDollarMember 2019-10-01 2019-12-31 0001516805 MOXC:RenminbiAndUnitedStatesDollarMember 2018-10-01 2018-12-31 0001516805 MOXC:HongKongDollarAndUnitedStatesDollarMember 2018-10-01 2018-12-31 0001516805 MOXC:ElectronicEquipmentMember 2019-12-31 0001516805 us-gaap:FurnitureAndFixturesMember 2019-12-31 0001516805 us-gaap:LeaseholdImprovementsMember 2019-12-31 0001516805 us-gaap:IntellectualPropertyMember 2019-12-31 0001516805 us-gaap:OtherIntangibleAssetsMember 2019-12-31 0001516805 us-gaap:VariableInterestEntityPrimaryBeneficiaryMember 2019-12-31 0001516805 MOXC:JoyfulCorporationLimitedMember 2019-09-28 2019-09-30 0001516805 MOXC:ShareSubscriptionAgreementMember MOXC:JoyfulCorporationLimitedMember 2019-09-28 2019-09-30 0001516805 MOXC:TangJunshengMember 2019-12-31 0001516805 MOXC:TenancyAgreementMember MOXC:OfficePremisesMember 2019-10-01 2019-12-31 0001516805 MOXC:TenancyAgreementMember MOXC:OfficePremisesMember MOXC:RenminbiMember 2019-10-01 2019-12-31 0001516805 MOXC:TenancyAgreementMember MOXC:XinhuaNewMediaCoLtdMember 2019-10-01 2019-12-31 0001516805 MOXC:TenancyAgreementMember MOXC:XinhuaNewMediaCoLtdMember 2019-12-31 0001516805 MOXC:JoyfulCorporationLimitedMember MOXC:RenminbiMember 2019-09-28 2019-09-30 0001516805 MOXC:ShareSubscriptionAgreementMember MOXC:JoyfulCorporationLimitedMember 2019-09-30 0001516805 us-gaap:SubsequentEventMember 2020-03-19 2020-03-20 0001516805 us-gaap:SubsequentEventMember srt:MaximumMember 2020-03-19 2020-03-20 0001516805 2018-10-01 2019-09-30 0001516805 country:HK 2018-10-01 2018-12-31 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure iso4217:CNY

148687

345603

0.001

100000000

0.001

50000000

250000000

50000000

16191529

224418

1078

224418

1078

0.01

-0.00

-92068

<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 24px">2.</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify">Summary of principal accounting policies</td></tr> </table>   Basis of presentation   The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and reflect the activities of the following subsidiaries and VIE: Moxian CN Samoa, Moxian BVI, Moxian HK, Moxian Beijing, and Moxian IP Samoa. All inter-company transactions and balances have been eliminated in the consolidation. All other subsidiary companies and the sole VIE, Moyi, have been inactive since September 30, 2018.   The unaudited interim condensed consolidated financial information as of December 31, 2019 and for the three months ended December 31, 2019 and 2018 have been prepared, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures, which are normally included in annual consolidated financial statements prepared in accordance with U.S. GAAP, have been omitted pursuant to those rules and regulations. The unaudited interim condensed consolidated financial information should be read in conjunction with the consolidated financial statements and the notes thereto, included in the Company’s Form 10-K for the fiscal year ended September 30, 2019, previously filed with the SEC on January 14, 2020.   In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair statement of the Company’s unaudited condensed consolidated financial position as of December 31, 2019 and of its unaudited condensed consolidated results of operations for the three months ended December 31, 2019 and 2018, and of its unaudited condensed consolidated cash flows for the three months ended December 31, 2019 and 2018, as applicable, have been made. The interim results of operations are not necessarily indicative of the operating results for the full fiscal year or any future periods.   The following assets and liabilities of the VIE, which has been dormant since September 30, 2018, are included in the accompanying consolidated financial statements of the Company as of 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: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Current 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></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Non-current assets</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> <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: #CCEEFF"> <td>Total assets</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <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: #CCEEFF"> <td style="width: 62%">Current liabilities</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">2,043,779</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">2,043,779</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Non-current liabilities</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> <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: #CCEEFF"> <td>Total liabilities</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">2,043,779</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">2,043,779</td> <td> </td></tr> </table>   Reclassification   Certain prior period amounts have been reclassified to conform to the current period presentation.   Going Concern   As explained in Note 1, the Company has been restricted to a single line of business since September 30, 2018.   In assessing the Company’s liquidity and its ability to continue as a going concern, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations.   If the Company is unable to obtain the necessary additional capital on a timely basis and on acceptable terms, it will be unable to implement its current plans for expansion, repay debt obligations or respond to competitive pressures. Any of these factors would have a material adverse effect on its business, prospects, financial condition and results of operations and raise substantial doubts about the ability of the Company to continue as a going concern. The consolidated financial statements for the period ended December 31, 2019 and September 30, 2019 have been prepared on a going concern basis and do not include any adjustments to reflect the possible future effects on the recoverability and classifications of assets or the amounts and classifications of liabilities that may result from the inability of the Company to continue as a going concern.   Risks and Uncertainties   The Company’s operations are substantially carried out in the People’s Republic of China (“PRC”). Accordingly, the Company’s business, financial condition and results of operations may be substantially influenced by the political, economic and legal environments in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environments and foreign currency exchange. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.   Since September 30, 2018 the Company’s operations have been carried out in its Beijing subsidiary, Moxian Beijing, whereas the intermediate company in Hong Kong, Moxian HK, provides support for the treasury and corporate functions. All other companies of the Group are dormant and have no business operations.   Fair value of financial instruments   The Company follows the provisions of Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures.” ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:   Level 1-Observable inputs such as unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.   Level 2-Inputs other than quoted prices that are observable for the asset or liability in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.   Level 3-Inputs are unobservable inputs which reflect management’s assumptions based on the best available information.   The carrying value of cash and cash equivalents, restricted cash, prepayments, deposits and other receivables, Value added tax recoverable, accruals and other payables, loans from related parties and stock subscription payable approximate their fair values because of the short-term nature of these instruments.   Use of estimates   The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the accompanying unaudited condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates required to be made by management include but not limited to, useful lives of property and equipment, intangible assets valuation, inventory valuation and deferred tax assets. Actual results could differ from those estimates.   Property and Equipment, net   Property and equipment are recorded at cost less accumulated depreciation and impairment. Significant additions or improvements extending useful lives of assets are capitalized. Maintenance and repairs are charged to expense as incurred. Depreciation and amortization are computed using the straight-line method over the estimated useful lives as follows:   <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: 48px"> </td> <td style="width: 192px">Electronic equipment</td> <td>3-6 years</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>Furniture and fixtures</td> <td>3-6 years</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">Leasehold improvements</td> <td style="text-align: justify">Shorter of estimated useful life or term of lease</td></tr> </table>   Impairment of long-lived assets   The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite – lived intangible assets.   Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary.   The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion.   Due to the continuing losses from operations with minimal revenues, the Company recorded a valuation reserve against its remaining intangible assets in 2018.   Revenue recognition   The Company currently recognizes revenue from the sale of merchandise through its online platforms. Revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable, and collectability is reasonably assured. Revenue is recorded on a gross basis, net of surcharges and value added tax (“VAT”). The Company recorded revenue on a gross basis because the Company has the following indicators for gross reporting: it is the primary obligor of the sales arrangements, is subject to inventory risks of physical loss, has latitude in establishing prices, has discretion in suppliers’ selection and assumes credit risks on receivables from customers.   Revenue from advertising is recognized as advertisements are displayed. Revenue from software development services comprises revenue from time and material and fixed price contracts. Revenue from time and material contracts are recognized as related services are performed. Revenue on fixed price contracts is recognized in accordance with percentage of completion method of accounting.   Income taxes   The Company utilizes ASC Topic 740 (“ASC 740”) “Income taxes”, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the unaudited condensed consolidated financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.   ASC 740 “Income taxes” clarifies the accounting for uncertainty in tax positions. This interpretation requires that an entity recognizes in the unaudited condensed consolidated financial statements the impact of a tax position, if that position is more likely than not of being sustained upon examination, based on the technical merits of the position. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company has elected to classify interest and penalties related to unrecognized tax benefits, if and when required, as part of income tax expense in the unaudited consolidated statements of operations and comprehensive losses. The Company evaluates the level of authority for each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measure the unrecognized benefits associated with the tax positions. As of December 31, 2019 and September 30, 2019, the Company did not have any unrecognized tax benefits. The Company does not anticipate any significant increase to its liability for unrecognized tax benefit within the next 12 months.   As of December 31, 2019, the tax years ended December 31, 2011 through December 31, 2018 for the Company’s PRC entities remain open for statutory examination by the PRC tax authorities.   Foreign currency transactions and translation   The reporting currency of the Company is United States Dollars (the “USD”) and the functional currency of Moxian Beijing is Renminbi (the “RMB”) as China is the primary economic environment in which they operate. The functional currency of Moxian HK is the Hong Kong Dollar (the “HKD”).   For financial reporting purposes, the financial statements of Moxian Beijing and Moxian HK, which are prepared using their respective functional currencies, are translated into the reporting currency, USD, so to be consolidated with the Company’s. Monetary assets and liabilities denominated in currencies other than the reporting currency are translated into the reporting currency at the rates of exchange ruling at the balance sheet date. Revenues and expenses are translated using average rates prevailing during the reporting period. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income (loss) in stockholders’ equity (deficiency). Transaction gains and losses are recognized in the unaudited consolidated condensed statements of operations and comprehensive loss.   The exchange rates applied are as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Balance sheet items, except for equity accounts</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 54%">RMB:USD</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right">6.9633</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right">7.1484</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>HKD:USD</td> <td> </td> <td> </td> <td style="text-align: right">7.7886</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.8391</td> <td> </td></tr> </table>   Items in the unaudited condensed consolidated statements of operations and comprehensive loss, and unaudited condensed consolidated statements of cash flows   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Three Months Ended December 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </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: #CCEEFF"> <td style="width: 54%">RMB:USD</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right">7.0427</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right">6.9165</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>HKD:USD</td> <td> </td> <td> </td> <td style="text-align: right">7.8249</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.7503</td> <td> </td></tr> </table>   Research and Development   Research and development expenses include payroll, employee benefits, stock-based compensation expense, and other related expenses associated with product development. Research and development expenses also include third-party development, programming costs, and localization costs incurred to translate software for local markets. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached. Once technological feasibility is reached, such costs are capitalized and amortized as part of the cost of revenue over the estimated lives of the product.   Recent accounting pronouncements   In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in ASC 605 - Revenue Recognition (“ASC 605”) and most industry-specific guidance throughout ASC 605. The FASB has issued numerous updates that provide clarification on a number of specific issues as well as requiring additional disclosures. The core principle of ASC 606 requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASC 606 defines a five-step process to achieve this core principle and, in doing so, it is possible more judgment and estimates may be required within the revenue recognition process than required under existing U.S. GAAP including identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation.   The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity’s contracts with customers. The guidance may be adopted through either retrospective application to all periods presented in the financial statements (full retrospective approach) or through a cumulative effect adjustment to retained earnings at the effective date (modified retrospective approach). The guidance was revised in July 2015 to be effective for private companies and emerging growth public companies for annual and interim periods beginning on or after December 15, 2018. These new standards became effective for AESE on January 1, 2019 and were adopted using the modified retrospective method. The adoption of ASC Topic 606 did not have a material impact on our consolidated financial statements as of the date of adoption, and therefore a cumulative-effect adjustment was not required.   In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02, “Leases (Topic 842).” ASU 2016-02 requires that a lessee recognize the assets and liabilities that arise from operating leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. This amendment will be effective for private companies and emerging growth companies for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. The FASB issued ASU No. 2018-10 “Codification Improvements to Topic 842, Leases” and ASU No. 2018-11 “Leases (Topic 842) Targeted Improvements” in July 2018, and ASU No. 2018-20 “Leases (Topic 842) - Narrow Scope Improvements for Lessors” in December 2018. ASU 2018-10 and ASU 2018-20 provide certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 allows all entities adopting ASU 2016-02 to choose an additional (and optional) transition method of adoption, under which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. We are currently evaluating the impact that this guidance will have on our consolidated financial statements.   In June 2016, the FASB issued ASU No. 2016-13 “Financial Instruments - Credit Losses (Topic 326)” and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04 and ASU 2019-05 (collectively Topic 326). Topic 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. We will be required to adopt the provisions of this ASU effective on January 1, 2023, with early adoption permitted for certain amendments. Topic 326 must be adopted by applying a cumulative effect adjustment to retained earnings. The adoption of Topic 326 is not expected to have a material impact on our consolidated financial statements or disclosures.   In August 2016, the FASB issued Accounting Standards Update (“ASU”) ASU 2016-15, “Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). The new standard will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. The new standard for private companies and emerging growth public companies is effective for fiscal years beginning after December 15, 2018. We adopted this new standard on January 1, 2019. The adoption of ASU 2016-15 did not have a material impact on our consolidated financial statements or disclosures.   In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The new guidance simplifies the accounting for goodwill impairment by eliminating Step 2 of the goodwill impairment test. Under current guidance, Step 2 of the goodwill impairment test requires entities to calculate the implied fair value of goodwill in the same manner as the amount of goodwill recognized in a business combination by assigning the fair value of a reporting unit to all of the assets and liabilities of the reporting unit. The carrying value in excess of the implied fair value is recognized as goodwill impairment. Under the new standard, goodwill impairment is recognized based on Step 1 of the current guidance, which calculates the carrying value in excess of the reporting unit’s fair value. The new standard is effective beginning in January 2020, with early adoption permitted. We do not expect the impact of adopting this guidance to be material to our consolidated financial statements.   In July 2018, the FASB issued ASU No. 2018-09, “Codification Improvements” (“ASU 2018-09”). These amendments provide clarifications and corrections to certain ASC subtopics including the following: Income Statement - Reporting Comprehensive Income – Overall (Topic 220-10), Debt - Modifications and Extinguishments (Topic 470-50), Distinguishing Liabilities from Equity – Overall (Topic 480-10), Compensation - Stock Compensation - Income Taxes (Topic 718-740), Business Combinations - Income Taxes (Topic 805-740), Derivatives and Hedging – Overall (Topic 815-10), and Fair Value Measurement – Overall (Topic 820-10). The majority of the amendments in ASU 2018-09 will be effective in annual periods beginning after December 15, 2019. The adoption of ASU 2018-09 is not expected to have a material impact on our consolidated financial statements or disclosures.   In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”). The amendments in ASU 2018-13 modify the disclosure requirements associated with fair value measurements based on the concepts in the Concepts Statement, including the consideration of costs and benefits. The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. The amendments are effective for all entities for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The adoption of ASU 2018-13 it not expected to have a material impact our consolidated financial statements.    In March 2019, the FASB issued ASU 2019-02, which aligns the accounting for production costs of episodic television series with the accounting for production costs of films. In addition, ASU 2019-02 modifies certain aspects of the capitalization, impairment, presentation and disclosure requirements in Accounting Standards Codification (“ASC”) 926-20 and the impairment, presentation and disclosure requirements in ASC 920-350. This ASU must be adopted on a prospective basis and is effective for annual periods beginning after December 15, 2020, including interim periods within those years, with early adoption permitted. We are currently evaluating the impact that this pronouncement will have on our consolidated financial statements.    In December 2019, the FASB issued ASU 2019-12, Income Taxes – Simplifying the Accounting for Income Taxes. The new guidance simplifies the accounting for income taxes by removing several exceptions in the current standard and adding guidance to reduce complexity in certain areas, such as requiring that an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, with early adoption permitted. We are currently assessing the impact that adopting this guidance will have on our consolidated financial statements.

6. Accruals and other payables   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 54%">Salaries payable</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">29,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">40,510</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Agency fees</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">391,700</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Directors’ fees</td> <td> </td> <td> </td> <td style="text-align: right">28,500</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">258,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Accrued expenses</td> <td> </td> <td> </td> <td style="text-align: right">171,964</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">189,932</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Other payables and provisions</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">865,122</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">999,510</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,094,586</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,879,652</td> <td> </td></tr> </table>

8. Income taxes   The Company and its subsidiaries file separate income tax returns.   The United States of America   Moxian is incorporated in the State of Nevada in the U.S. and is subject to U.S. federal corporate income taxes. The State of Nevada does not impose any state corporate income tax. As of December 31, 2019, future net operation losses of approximately $8.9 million are available to offset future operating income through 2036.   On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the “2017 Tax Act”) was signed into law making significant changes to the Internal Revenue Code. Changes include, but are not limited to, a U.S. corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017, the transition of U.S international taxation from a worldwide tax system to a territorial system, and a one-time transition tax on the mandatory deemed repatriation of cumulative foreign earnings as of December 31, 2017. As the Company has a September 30 fiscal year-end, the lower corporate income tax rate will be phased in, resulting in a U.S. statutory federal rate of approximately 24.5% for our fiscal year ending September 30, 2018, and 21% for subsequent fiscal years. Accordingly, we have to remeasure our deferred tax assets on net operating loss carryforward in the U.S at the lower enacted cooperated tax rate of 21%. However, this remeasurement has no effect on the Company’s income tax expenses as the Company has provided a 100% valuation allowance on its deferred tax assets previously.   Additionally, the 2017 Tax Act imposes a one-time transition tax on deemed repatriation of historical earnings of foreign subsidiaries, and future foreign earnings are subject to U.S. taxation. The change in rate has caused us to remeasure all U.S. deferred income tax assets and liabilities for temporary differences and NOL carryforwards and recorded one-time income tax payable to be paid in 8 years. However, this one-time transition tax has no effect on the Company’s income tax expenses as the Company has no undistributed foreign earnings prior to December 31, 2017, as the Company has cumulative foreign losses as of December 31, 2019.   British Virgin Islands   Moxian BVI is incorporated in the British Virgin Islands. Under the current laws of the British Virgin Islands, Moxian BVI is not subject to tax on income or capital gains. In addition, upon payments of dividends by Moxian BVI, no British Virgin Islands withholding tax is imposed.   Hong Kong   Moxian HK is incorporated in Hong Kong and Hong Kong’s profits tax rate is 16.5%. Moxian HK did not earn any income that was derived in Hong Kong for the years ended December 31, 2019 and 2018 and therefore, Moxian HK was not subject to Hong Kong profits tax.   Malaysia   Moxian Malaysia did not have taxable income for the years ended December 31, 2019 and 2018. The management estimated that Moxian Malaysia will not generate any taxable income in the future.   PRC   Effective from January 1, 2008, the PRC’s statutory income tax rate is 25%. The Company’s PRC subsidiaries are subject to income tax rate of 25%, unless otherwise specified.   As of September 30, 2018, the Company had net operating loss carry forwards of approximately of $20.2 million in the PRC tax jurisdiction, which expires in the years 2018 through 2022.   Moxian Shenzhen was incorporated in the People’s Republic of China. Moxian Shenzhen did not generate taxable income in the People’s Republic of China for the period from April 8, 2013 (date of inception) to September 30, 2018. Management estimated that Moxian Shenzhen will not generate any taxable income in the future.   Moyi was incorporated in the People’s Republic of China. Moyi did not generate taxable income in the People’s Republic of China for the period from July 19, 2013 (date of inception) to December 31, 2018.   Moxian Beijing was incorporated in the People’s Republic of China. Moxian Beijing did not generate taxable income in the People’s Republic of China for the period from December 10, 2015 (date of inception) to December 31, 2018.   The Company’s effective income tax rates were 0% for the three months ended December 31, 2019 and 2018 Income tax mainly consists of foreign income tax at statutory rates and the effects of permanent and temporary differences.   <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: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2018</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 54%">U.S. statutory rate</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right">34.0</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right">34.0</td> <td style="width: 1%"> %</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Foreign income not registered in the U.S.</td> <td> </td> <td> </td> <td style="text-align: right">(34.0</td> <td>)%</td> <td> </td> <td> </td> <td style="text-align: right">(34.0</td> <td>)%</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>PRC statutory rate</td> <td> </td> <td> </td> <td style="text-align: right">25.0</td> <td>%</td> <td> </td> <td> </td> <td style="text-align: right">25.0</td> <td> %</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Changes in valuation allowance and others</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(25.0</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">(25.0</td> <td>)%</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Effective tax rate</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">0</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">0</td> <td> %</td></tr> </table>   Because of the uncertainty regarding the Company’s ability to realize its deferred tax assets, a 100% valuation allowance has been established as of December 31, 2019 and September 30, 2019, respectively.   As of December 31, 2019 and September 30, 2019, the valuation allowance was approximately $9.0 million. For the three months ended December 31, 2019 and 2018, there were no increase in the valuation allowance.   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 54%">Deferred tax asset from net operating loss and carry-forwards</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">9,032,129</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">9,032,129</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Valuation allowance</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(9,032,129</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(9,032,129</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Deferred tax asset, net</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td> <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>

9. Commitments and contingencies   Operating Lease   The Company currently leases its office premises for RMB150,000 (approximately equivalent to $21,000) per month, inclusive of management fees on a tenancy agreement which will expire in November 2020, if not terminated earlier by mutual consent.   Arrangement with Xinhua New Media Co., Ltd   In 2015, the Company signed a 5- year agreement with Xinhua New Media Co. Ltd. pursuant to which the Company had exclusive right to operate the Games Channel of the Xinhua app and act as a general agent for all digital advertising on the mobile application. This agreement expires in December 2020.   Legal Proceeding   As of December 31, 2019, the Company is not aware of any material outstanding claim and litigation against them.

Basis of presentation   The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and reflect the activities of the following subsidiaries and VIE: Moxian CN Samoa, Moxian BVI, Moxian HK, Moxian Beijing, and Moxian IP Samoa. All inter-company transactions and balances have been eliminated in the consolidation. All other subsidiary companies and the sole VIE, Moyi, have been inactive since September 30, 2018.   The unaudited interim condensed consolidated financial information as of December 31, 2019 and for the three months ended December 31, 2019 and 2018 have been prepared, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures, which are normally included in annual consolidated financial statements prepared in accordance with U.S. GAAP, have been omitted pursuant to those rules and regulations. The unaudited interim condensed consolidated financial information should be read in conjunction with the consolidated financial statements and the notes thereto, included in the Company’s Form 10-K for the fiscal year ended September 30, 2019, previously filed with the SEC on January 14, 2020.   In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair statement of the Company’s unaudited condensed consolidated financial position as of December 31, 2019 and of its unaudited condensed consolidated results of operations for the three months ended December 31, 2019 and 2018, and of its unaudited condensed consolidated cash flows for the three months ended December 31, 2019 and 2018, as applicable, have been made. The interim results of operations are not necessarily indicative of the operating results for the full fiscal year or any future periods.   The following assets and liabilities of the VIE, which has been dormant since September 30, 2018, are included in the accompanying consolidated financial statements of the Company as of 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: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Current 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></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Non-current assets</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> <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: #CCEEFF"> <td>Total assets</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <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: #CCEEFF"> <td style="width: 62%">Current liabilities</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">2,043,779</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">2,043,779</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Non-current liabilities</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> <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: #CCEEFF"> <td>Total liabilities</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">2,043,779</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">2,043,779</td> <td> </td></tr> </table>

Going Concern   As explained in Note 1, the Company has been restricted to a single line of business since September 30, 2018.   In assessing the Company’s liquidity and its ability to continue as a going concern, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations.   If the Company is unable to obtain the necessary additional capital on a timely basis and on acceptable terms, it will be unable to implement its current plans for expansion, repay debt obligations or respond to competitive pressures. Any of these factors would have a material adverse effect on its business, prospects, financial condition and results of operations and raise substantial doubts about the ability of the Company to continue as a going concern. The consolidated financial statements for the period ended December 31, 2019 and September 30, 2019 have been prepared on a going concern basis and do not include any adjustments to reflect the possible future effects on the recoverability and classifications of assets or the amounts and classifications of liabilities that may result from the inability of the Company to continue as a going concern. Depreciation and amortization are computed using the straight-line method over the estimated useful lives as follows:   <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: 48px"> </td> <td style="width: 192px">Electronic equipment</td> <td>3-6 years</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>Furniture and fixtures</td> <td>3-6 years</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">Leasehold improvements</td> <td style="text-align: justify">Shorter of estimated useful life or term of lease</td></tr> </table>

The exchange rates applied are as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Balance sheet items, except for equity accounts</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 55%">RMB:USD</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 19%; text-align: right">6.9633</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 19%; text-align: right">7.1484</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>HKD:USD</td> <td> </td> <td> </td> <td style="text-align: right">7.7886</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.8391</td> <td> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 54%">Prepayments to suppliers</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">567,934</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">567,934</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Rental and other deposits</td> <td> </td> <td> </td> <td style="text-align: right">341,674</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">341,674</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Employee advances and others</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">32,240</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">32,240</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Sub total</td> <td> </td> <td> </td> <td style="text-align: right">941,848</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">941,848</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Less:  allowance for doubtful accounts</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(941,848</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">(941.848</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Prepayments, deposits and other receivables, net</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: #CCEEFF"> <td>Other Receivable – Share Subscription Proceeds</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,321,756</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">2,100,000</td> <td> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 55%">Electronic equipment</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 19%; text-align: right">2,319,545</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 19%; text-align: right">2,319,545</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Furniture and fixtures</td> <td> </td> <td> </td> <td style="text-align: right">70,596</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">70,596</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Leasehold improvements</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">263,609</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">263,609</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total property and equipment</td> <td> </td> <td> </td> <td style="text-align: right">2,653,750</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">2,653,750</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Less: Accumulated depreciation and amortization</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(2,653,750</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">(2,653,750</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total property and equipment, net</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> </table>

<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="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 55%; text-align: justify">IP rights</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 19%; text-align: right">1,410,335</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 19%; text-align: right">1,410,335</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Other intangible assets</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">394,883</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">394,883</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="text-align: right">1,805,218</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">1,805,218</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Less: accumulated amortization</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(1,805,218</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(1,805,218</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Net intangible assets</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <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> </table>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 55%">Salaries payable</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 19%; text-align: right">29,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 19%; text-align: right">40,510</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Agency fees</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">391,700</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Directors’ fees</td> <td> </td> <td> </td> <td style="text-align: right">28,500</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">258,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Accrued expenses</td> <td> </td> <td> </td> <td style="text-align: right">171,964</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">189,932</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Other payables and provisions</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">865,122</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">999,510</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,094,586</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,879,652</td> <td> </td></tr> </table>

<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: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2018</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 54%">U.S. statutory rate</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right">34.0</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right">34.0</td> <td style="width: 1%"> %</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Foreign income not registered in the U.S.</td> <td> </td> <td> </td> <td style="text-align: right">(34.0</td> <td>)%</td> <td> </td> <td> </td> <td style="text-align: right">(34.0</td> <td>)%</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>PRC statutory rate</td> <td> </td> <td> </td> <td style="text-align: right">25.0</td> <td>%</td> <td> </td> <td> </td> <td style="text-align: right">25.0</td> <td> %</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Changes in valuation allowance and others</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(25.0</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">(25.0</td> <td>)%</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Effective tax rate</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">0</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">0</td> <td> %</td></tr> </table>

20200000

8900000

Future operating income through 2036

net operating loss carry forwards of approximately of $20.2 million in the PRC tax jurisdiction, which expires in the years 2018 through 2022

0.21

0.25

0.00

0.165

9032129

0.250

0.340

0.250

9032129

Moxian, Inc. 0001516805 10-Q 2019-12-31 false --09-30 Non-accelerated Filer true false 2020

16191529

43563291

3147

158957

143437

Use of estimates   The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the accompanying unaudited condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates required to be made by management include but not limited to, useful lives of property and equipment, intangible assets valuation, inventory valuation and deferred tax assets. Actual results could differ from those estimates.

Property and Equipment, net   Property and equipment are recorded at cost less accumulated depreciation and impairment. Significant additions or improvements extending useful lives of assets are capitalized. Maintenance and repairs are charged to expense as incurred. Depreciation and amortization are computed using the straight-line method over the estimated useful lives as follows:   <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: 48px"> </td> <td style="width: 192px">Electronic equipment</td> <td>3-6 years</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>Furniture and fixtures</td> <td>3-6 years</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">Leasehold improvements</td> <td style="text-align: justify">Shorter of estimated useful life or term of lease</td></tr> </table>

Impairment of long-lived assets   The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite – lived intangible assets.   Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary.   The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion.   Due to the continuing losses from operations with minimal revenues, the Company recorded a valuation reserve against its remaining intangible assets in 2018.

Income taxes   The Company utilizes ASC Topic 740 (“ASC 740”) “Income taxes”, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the unaudited condensed consolidated financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.   ASC 740 “Income taxes” clarifies the accounting for uncertainty in tax positions. This interpretation requires that an entity recognizes in the unaudited condensed consolidated financial statements the impact of a tax position, if that position is more likely than not of being sustained upon examination, based on the technical merits of the position. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company has elected to classify interest and penalties related to unrecognized tax benefits, if and when required, as part of income tax expense in the unaudited consolidated statements of operations and comprehensive losses. The Company evaluates the level of authority for each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measure the unrecognized benefits associated with the tax positions. As of December 31, 2019 and September 30, 2019, the Company did not have any unrecognized tax benefits. The Company does not anticipate any significant increase to its liability for unrecognized tax benefit within the next 12 months.   As of December 31, 2019, the tax years ended December 31, 2011 through December 31, 2018 for the Company’s PRC entities remain open for statutory examination by the PRC tax authorities.

Foreign currency transactions and translation   The reporting currency of the Company is United States Dollars (the “USD”) and the functional currency of Moxian Beijing is Renminbi (the “RMB”) as China is the primary economic environment in which they operate. The functional currency of Moxian HK is the Hong Kong Dollar (the “HKD”).   For financial reporting purposes, the financial statements of Moxian Beijing and Moxian HK, which are prepared using their respective functional currencies, are translated into the reporting currency, USD, so to be consolidated with the Company’s. Monetary assets and liabilities denominated in currencies other than the reporting currency are translated into the reporting currency at the rates of exchange ruling at the balance sheet date. Revenues and expenses are translated using average rates prevailing during the reporting period. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income (loss) in stockholders’ equity (deficiency). Transaction gains and losses are recognized in the unaudited consolidated condensed statements of operations and comprehensive loss.   The exchange rates applied are as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Balance sheet items, except for equity accounts</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 54%">RMB:USD</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right">6.9633</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right">7.1484</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>HKD:USD</td> <td> </td> <td> </td> <td style="text-align: right">7.7886</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.8391</td> <td> </td></tr> </table>   Items in the unaudited condensed consolidated statements of operations and comprehensive loss, and unaudited condensed consolidated statements of cash flows   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Three Months Ended December 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </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: #CCEEFF"> <td style="width: 54%">RMB:USD</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right">7.0427</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right">6.9165</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>HKD:USD</td> <td> </td> <td> </td> <td style="text-align: right">7.8249</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.7503</td> <td> </td></tr> </table>

Research and Development   Research and development expenses include payroll, employee benefits, stock-based compensation expense, and other related expenses associated with product development. Research and development expenses also include third-party development, programming costs, and localization costs incurred to translate software for local markets. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached. Once technological feasibility is reached, such costs are capitalized and amortized as part of the cost of revenue over the estimated lives of the product.

Recent accounting pronouncements   In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in ASC 605 - Revenue Recognition (“ASC 605”) and most industry-specific guidance throughout ASC 605. The FASB has issued numerous updates that provide clarification on a number of specific issues as well as requiring additional disclosures. The core principle of ASC 606 requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASC 606 defines a five-step process to achieve this core principle and, in doing so, it is possible more judgment and estimates may be required within the revenue recognition process than required under existing U.S. GAAP including identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation.   The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity’s contracts with customers. The guidance may be adopted through either retrospective application to all periods presented in the financial statements (full retrospective approach) or through a cumulative effect adjustment to retained earnings at the effective date (modified retrospective approach). The guidance was revised in July 2015 to be effective for private companies and emerging growth public companies for annual and interim periods beginning on or after December 15, 2018. These new standards became effective for AESE on January 1, 2019 and were adopted using the modified retrospective method. The adoption of ASC Topic 606 did not have a material impact on our consolidated financial statements as of the date of adoption, and therefore a cumulative-effect adjustment was not required.   In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02, “Leases (Topic 842).” ASU 2016-02 requires that a lessee recognize the assets and liabilities that arise from operating leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. This amendment will be effective for private companies and emerging growth companies for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. The FASB issued ASU No. 2018-10 “Codification Improvements to Topic 842, Leases” and ASU No. 2018-11 “Leases (Topic 842) Targeted Improvements” in July 2018, and ASU No. 2018-20 “Leases (Topic 842) - Narrow Scope Improvements for Lessors” in December 2018. ASU 2018-10 and ASU 2018-20 provide certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 allows all entities adopting ASU 2016-02 to choose an additional (and optional) transition method of adoption, under which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. We are currently evaluating the impact that this guidance will have on our consolidated financial statements.   In June 2016, the FASB issued ASU No. 2016-13 “Financial Instruments - Credit Losses (Topic 326)” and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04 and ASU 2019-05 (collectively Topic 326). Topic 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. We will be required to adopt the provisions of this ASU effective on January 1, 2023, with early adoption permitted for certain amendments. Topic 326 must be adopted by applying a cumulative effect adjustment to retained earnings. The adoption of Topic 326 is not expected to have a material impact on our consolidated financial statements or disclosures.   In August 2016, the FASB issued Accounting Standards Update (“ASU”) ASU 2016-15, “Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). The new standard will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. The new standard for private companies and emerging growth public companies is effective for fiscal years beginning after December 15, 2018. We adopted this new standard on January 1, 2019. The adoption of ASU 2016-15 did not have a material impact on our consolidated financial statements or disclosures.   In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The new guidance simplifies the accounting for goodwill impairment by eliminating Step 2 of the goodwill impairment test. Under current guidance, Step 2 of the goodwill impairment test requires entities to calculate the implied fair value of goodwill in the same manner as the amount of goodwill recognized in a business combination by assigning the fair value of a reporting unit to all of the assets and liabilities of the reporting unit. The carrying value in excess of the implied fair value is recognized as goodwill impairment. Under the new standard, goodwill impairment is recognized based on Step 1 of the current guidance, which calculates the carrying value in excess of the reporting unit’s fair value. The new standard is effective beginning in January 2020, with early adoption permitted. We do not expect the impact of adopting this guidance to be material to our consolidated financial statements.   In July 2018, the FASB issued ASU No. 2018-09, “Codification Improvements” (“ASU 2018-09”). These amendments provide clarifications and corrections to certain ASC subtopics including the following: Income Statement - Reporting Comprehensive Income – Overall (Topic 220-10), Debt - Modifications and Extinguishments (Topic 470-50), Distinguishing Liabilities from Equity – Overall (Topic 480-10), Compensation - Stock Compensation - Income Taxes (Topic 718-740), Business Combinations - Income Taxes (Topic 805-740), Derivatives and Hedging – Overall (Topic 815-10), and Fair Value Measurement – Overall (Topic 820-10). The majority of the amendments in ASU 2018-09 will be effective in annual periods beginning after December 15, 2019. The adoption of ASU 2018-09 is not expected to have a material impact on our consolidated financial statements or disclosures.   In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”). The amendments in ASU 2018-13 modify the disclosure requirements associated with fair value measurements based on the concepts in the Concepts Statement, including the consideration of costs and benefits. The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. The amendments are effective for all entities for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The adoption of ASU 2018-13 it not expected to have a material impact our consolidated financial statements.    In March 2019, the FASB issued ASU 2019-02, which aligns the accounting for production costs of episodic television series with the accounting for production costs of films. In addition, ASU 2019-02 modifies certain aspects of the capitalization, impairment, presentation and disclosure requirements in Accounting Standards Codification (“ASC”) 926-20 and the impairment, presentation and disclosure requirements in ASC 920-350. This ASU must be adopted on a prospective basis and is effective for annual periods beginning after December 15, 2020, including interim periods within those years, with early adoption permitted. We are currently evaluating the impact that this pronouncement will have on our consolidated financial statements.    In December 2019, the FASB issued ASU 2019-12, Income Taxes – Simplifying the Accounting for Income Taxes. The new guidance simplifies the accounting for income taxes by removing several exceptions in the current standard and adding guidance to reduce complexity in certain areas, such as requiring that an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, with early adoption permitted. We are currently assessing the impact that adopting this guidance will have on our consolidated financial statements.

Yes Yes false

-387613

174225

425632

129737

38019

303962

-78784

3147

383375

144515

Revenue recognition   The Company currently recognizes revenue from the sale of merchandise through its online platforms. Revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable, and collectability is reasonably assured. Revenue is recorded on a gross basis, net of surcharges and value added tax (“VAT”). The Company recorded revenue on a gross basis because the Company has the following indicators for gross reporting: it is the primary obligor of the sales arrangements, is subject to inventory risks of physical loss, has latitude in establishing prices, has discretion in suppliers’ selection and assumes credit risks on receivables from customers.   Revenue from advertising is recognized as advertisements are displayed. Revenue from software development services comprises revenue from time and material and fixed price contracts. Revenue from time and material contracts are recognized as related services are performed. Revenue on fixed price contracts is recognized in accordance with percentage of completion method of accounting.

425632

38019

2525632

1243507

16191

40114606

751956

724434

10. Subsequent events   The Company has been in continued discussions with Joyful Corporation Limited over the balance of the proceeds from the issue of the 2 million new shares at the end of September, 2019. As at the date of this Report, a further RMB 5 million (equivalent to approximately $710,000) has been received by Joyful and Joyful has agreed that the remaining balance will be settled by May 31, 2020.   On February 20, 2020, the Company received a letter from the Nasdaq Stock Market (“Nasdaq”) notifying the Company that it had violated Nasdaq Listing Rule 5250(c)(1) because the Company had not yet filed its Quarterly Report on Form 10-Q for the period ended December 31, 2019. As previously disclosed, the Form 10-Q could not be filed by its February 17, 2020 deadline without unreasonable effort and expenses because the Company’s personnel have been unable to return to work due to travel restrictions and related complications arising from the COVID-19 coronavirus.   As of the date of this Report, the COVID-19 outbreak in China, which originated in Wuhan in December 2019, is substantially under control. Travel restrictions remain in place for in-bound traffic and there are quarantine measures at various ports of entry as the economy slowly re-opens. The Company has not had to retrench any staff and resumed normal operations, which beginning in January were materially disrupted, on April 1, 2020.    On March 20, 2020, the Company received a notice from Nasdaq notifying the Company that for the last 30 consecutive business days prior to the date of the Notice, the market value of the Company’s listed securities was less than $35 million, which does not meet the requirement for continued listing on The Nasdaq Capital Market, as required by the Market Value Rule. In accordance with Nasdaq Listing Rule 5810(c)(3)(C), Nasdaq has provided the Company with 180 calendar days, or until September 16, 2020, to regain compliance with the Market Value Rule. If the Company regains compliance with the Market Value Rule, Nasdaq will provide written confirmation to the Company and close the matter. If the Company does not regain compliance with this requirement by September 16, 2020, the Company will receive written notification from the Staff that its securities are subject to delisting. At that time, the Company may appeal the delisting determination to a Hearing Panel.

The following assets and liabilities of the VIE, which has been dormant since September 30, 2018, are included in the accompanying consolidated financial statements of the Company as of 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: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Current 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></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Non-current assets</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> <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: #CCEEFF"> <td>Total assets</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <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: #CCEEFF"> <td style="width: 62%">Current liabilities</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">2,043,779</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">2,043,779</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Non-current liabilities</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> <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: #CCEEFF"> <td>Total liabilities</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">2,043,779</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">2,043,779</td> <td> </td></tr> </table>

Risks and Uncertainties   The Company’s operations are substantially carried out in the People’s Republic of China (“PRC”). Accordingly, the Company’s business, financial condition and results of operations may be substantially influenced by the political, economic and legal environments in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environments and foreign currency exchange. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.   Since September 30, 2018 the Company’s operations have been carried out in its Beijing subsidiary, Moxian Beijing, whereas the intermediate company in Hong Kong, Moxian HK, provides support for the treasury and corporate functions. All other companies of the Group are dormant and have no business operations.

Fair value of financial instruments   The Company follows the provisions of Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures.” ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:   Level 1-Observable inputs such as unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.   Level 2-Inputs other than quoted prices that are observable for the asset or liability in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.   Level 3-Inputs are unobservable inputs which reflect management’s assumptions based on the best available information.   The carrying value of cash and cash equivalents, restricted cash, prepayments, deposits and other receivables, Value added tax recoverable, accruals and other payables, loans from related parties and stock subscription payable approximate their fair values because of the short-term nature of these instruments.

-497293

-301581

6243439

-40734066

-40509628

Items in the unaudited condensed consolidated statements of operations and comprehensive loss, and unaudited condensed consolidated statements of cash flows   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Three Months Ended December 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </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: #CCEEFF"> <td style="width: 55%">RMB:USD</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 19%; text-align: right">7.0427</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 19%; text-align: right">6.9165</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>HKD:USD</td> <td> </td> <td> </td> <td style="text-align: right">7.8249</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.7503</td> <td> </td></tr> </table>

1.00

148687

345603

2525632

1741770

2043779

224418

1078

16191429 -1879652 -1094586

224418

4225

170000

1000000

On February 21, 2014, Moxian acquired Moxian Group Limited ("Moxian BVI"), together with its subsidiaries, Moxian (Hong Kong) Limted ("Moxian HK"), Moxian Technology (Shenzhen) Co., Ltd. ("Moxian Shenzhen"), and Moxian Malaysia Sdn. Bhd.("Moxian Malaysia") through our wholly owned subsidiary, Moxian CN Samoa from Rebel Group, Inc. ("REBL"), a company incorporated in the State of Florida and of which our previous Chief Executive Officer, Tan Meng Dong, is a promoter as the term is defined under Rule 405 of Regulation C promulgated under the Securities Act, by entering into a License and Acquisition Agreement (the "License and Acquisition Agreement") in consideration of $1,000,000 ("Moxian BVI Purchase Price"). As a result, Moxian BVI, together with its subsidiaries, Moxian HK, Moxian Shenzhen, and Moxian Malaysia, became the Company's subsidiaries. Under the License and Acquisition Agreement, REBL also agreed to grant us the exclusive right to use REBL's intellectual property rights (collectively, the "IP Rights") in Mainland China, Malaysia, and other countries and regions where REBL conducts its business (the "Licensed Territory"), and the exclusive right to solicit, promote, distribute and sell REBL products and services in the Licensed Territory for five years (the "License,") and in consideration of such License, the Company agreed to pay to REBL (i) $1,000,000 as license maintenance royalty each year commencing on the first anniversary of the date of the License Agreement; and (ii) 3% of the gross profits resulting from the distribution and sale of the products and services on behalf of the Company as an earned royalty.

1.00

6782000

10000000

1500000

2501250

720000

2000000

5000000

4.00

1.25

10005000

8500000

Under the agreements, all three loan creditors, which are unrelated parties as of the date of the agreements, would write off a total of $6,243,439 of the loans due from the Company and would accept a total of 720,000 shares of Common Stock in settlement of the remaining balances of the loans. The 720,000 new shares of Common Stock were issued on September, 30, 2019.

2000000

690000

2500000

Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs.

P3Y

P6Y

P3Y

P6Y

Shorter of estimated useful life or term of lease

7.1484

7.8391

6.9633

7.7886

7.0427 7.8249 6.9165 7.7503

567934

341674 341674

32240

941848

2653750

2319545

70596

263609

2653750

2319545

70596

263609

2653750

1805218

1410335

394883

1805218

1410335

394883

1805218

40510

29000

391700 258000 28500

189932

171964

999510

865122

1879652 1094586

On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the "2017 Tax Act") was signed into law making significant changes to the Internal Revenue Code. Changes include, but are not limited to, a U.S. corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017, the transition of U.S international taxation from a worldwide tax system to a territorial system, and a one-time transition tax on the mandatory deemed repatriation of cumulative foreign earnings as of December 31, 2017. As the Company has a September 30 fiscal year-end, the lower corporate income tax rate will be phased in, resulting in a U.S. statutory federal rate of approximately 24.5% for our fiscal year ending September 30, 2018, and 21% for subsequent fiscal years. Accordingly, we have to remeasure our deferred tax assets on net operating loss carryforward in the U.S at the lower enacted cooperated tax rate of 21%. However, this remeasurement has no effect on the Company's income tax expenses as the Company has provided a 100% valuation allowance on its deferred tax assets previously.

Reclassification   Certain prior period amounts have been reclassified to conform to the current period presentation.

-2376945

-1396167

2043779

2100000

1205488

400000

502635

7. Loans   As of December 31, 2019, the Company had an outstanding loan from a third party, Tang Junsheng of $301,581.

301581

21000

150000

2020-11-30

2020-12-31

P5Y

710000

35000000 The Company that for the last 30 consecutive business days prior to the date of the Notice, the market value of the Company's listed securities was less than $35 million, which does not meet the requirement for continued listing on The Nasdaq Capital Market, as required by the Market Value Rule. In accordance with Nasdaq Listing Rule 5810(c)(3)(C), Nasdaq has provided the Company with 180 calendar days, or until September 16, 2020, to regain compliance with the Market Value Rule. If the Company regains compliance with the Market Value Rule, Nasdaq will provide written confirmation to the Company and close the matter. If the Company does not regain compliance with this requirement by September 16, 2020, the Company will receive written notification from the Staff that its securities are subject to delisting. 498263 -498623 114888

-308829

171078

779624 877134

57444

EX-101.SCH 7 moxc-20191231.xsd XBRL SCHEMA FILE 00000001 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - Condensed Consolidated Balance Sheets (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000006 - Disclosure - Organization and Corporate Developments link:presentationLink link:calculationLink link:definitionLink 00000007 - Disclosure - Summary of Principal Accounting Policies link:presentationLink link:calculationLink link:definitionLink 00000008 - Disclosure - Prepayments, Deposits and Other Receivables, Net link:presentationLink link:calculationLink link:definitionLink 00000009 - Disclosure - Property and Equipment, Net link:presentationLink link:calculationLink link:definitionLink 00000010 - Disclosure - Intangible Assets link:presentationLink link:calculationLink link:definitionLink 00000011 - Disclosure - Accruals and Other Payables link:presentationLink link:calculationLink link:definitionLink 00000012 - Disclosure - Loans link:presentationLink link:calculationLink link:definitionLink 00000013 - Disclosure - Income Taxes link:presentationLink link:calculationLink link:definitionLink 00000014 - Disclosure - Commitments and Contingencies link:presentationLink link:calculationLink link:definitionLink 00000015 - Disclosure - Subsequent Events link:presentationLink link:calculationLink link:definitionLink 00000016 - Disclosure - Summary of Principal Accounting Policies (Policies) link:presentationLink link:calculationLink link:definitionLink 00000017 - Disclosure - Summary of Principal Accounting Policies (Tables) link:presentationLink link:calculationLink link:definitionLink 00000018 - Disclosure - Prepayments, Deposits and Other Receivables, Net (Tables) link:presentationLink link:calculationLink link:definitionLink 00000019 - Disclosure - Property and Equipment, Net (Tables) link:presentationLink link:calculationLink link:definitionLink 00000020 - Disclosure - Intangible Assets (Tables) link:presentationLink link:calculationLink link:definitionLink 00000021 - Disclosure - Accruals and Other Payables (Tables) link:presentationLink link:calculationLink link:definitionLink 00000022 - Disclosure - Income Taxes (Tables) link:presentationLink link:calculationLink link:definitionLink 00000023 - Disclosure - Organization and Corporate Developments (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000024 - Disclosure - Summary of Principal Accounting Policies (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000025 - Disclosure - Summary of Principal Accounting Policies - Schedule of Assets and Liabilities of VIE (Details) link:presentationLink link:calculationLink link:definitionLink 00000026 - Disclosure - Summary of Principal Accounting Policies - Schedule of Straight-line Method Over Estimated Useful Lives (Details) link:presentationLink link:calculationLink link:definitionLink 00000027 - Disclosure - Summary of Principal Accounting Policies - Schedule of Summary of Exchange Rates of Balance Sheet Items, Except for Equity Accounts (Details) link:presentationLink link:calculationLink link:definitionLink 00000028 - Disclosure - Summary of Principal Accounting Policies - Summary of Statements of Operations, Comprehensive Loss and Cash Flows (Details) link:presentationLink link:calculationLink link:definitionLink 00000029 - Disclosure - Prepayments, Deposits and Other Receivables, Net (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000030 - Disclosure - Prepayments, Deposits and Other Receivables, Net - Schedule of Prepayments, Deposits and Other Receivables, Net (Details) link:presentationLink link:calculationLink link:definitionLink 00000031 - Disclosure - Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) link:presentationLink link:calculationLink link:definitionLink 00000032 - Disclosure - Intangible Assets (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000033 - Disclosure - Intangible Assets - Schedule of Intangible Assets (Details) link:presentationLink link:calculationLink link:definitionLink 00000034 - Disclosure - Accruals and Other Payables - Schedule of Accruals and Other Payables (Details) link:presentationLink link:calculationLink link:definitionLink 00000035 - Disclosure - Loans (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000036 - Disclosure - Income Taxes (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000037 - Disclosure - Income Taxes - Schedule of Effective Income Tax Rates (Details) link:presentationLink link:calculationLink link:definitionLink 00000038 - Disclosure - Income Taxes - Schedule of Valuation Allowance (Details) link:presentationLink link:calculationLink link:definitionLink 00000039 - Disclosure - Commitments and Contingencies (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000040 - Disclosure - Subsequent Events (Details Narrative) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 8 moxc-20191231_cal.xml XBRL CALCULATION FILE EX-101.DEF 9 moxc-20191231_def.xml XBRL DEFINITION FILE EX-101.LAB 10 moxc-20191231_lab.xml XBRL LABEL FILE Sale of Stock [Axis] IPO [Member] Type of Arrangement and Non-arrangement Transactions [Axis] Notes Conversion Agreement [Member] Award Type [Axis] RMB:USD [Member] HKD:USD [Member] Property, Plant and Equipment, Type [Axis] Electronic Equipment [Member] Furniture and Fixtures [Member] Leasehold Improvements [Member] Finite-Lived Intangible Assets by Major Class [Axis] IP Rights [Member] Other Intangible Assets [Member] Geographical [Axis] HONG KONG PRC [Member] Income Tax Authority [Axis] State and Local Jurisdiction [Member] Business Acquisition [Axis] Moxian BVI [Member] License and Acquisition Agreement [Member] Legal Entity [Axis] Moxian CN Samoa from Rebel Group, Inc [Member] Equity Transfer Agreement [Member] Related Party [Axis] Three Loan Creditors [Member] Joyful Corporation Limited [Member] Option Indexed to Issuer's Equity, Type [Axis] Call Option [Member] Consolidated Entities [Axis] Variable Interest Entity, Primary Beneficiary [Member] US [Member] Moxian Technologies (Beijing) Co., Ltd. [Member] RMB [Member] Range [Axis] Minimum [Member] Maximum [Member] Share Subscription Agreement [Member] Tang Junsheng [Member] Tenancy Agreement [Member] Office Premises [Member] Xinhua New Media Co. Ltd [Member] Subsequent Event Type [Axis] Subsequent Event [Member] Document and Entity Information [Abstract] 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 Shell Company Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] Cash and Cash equivalents Other Receivable - Share Subscription Proceeds (Note 3) Total current assets Research and Development (Note 5) Total Assets Accruals and other payables (Note 6) Loans payable (Note 7) Total current liabilities Net Assets Preferred stock, $0.001 par value, authorized: 100,000,000 shares. Nil shares issued and outstanding Common stock, $0.001 par value, authorized: 50,000,000 shares. 16,191,529 shares issued and outstanding as of December 31, 2019 and September 30, 2019, respectively Additional paid-in capital Accumulated deficiency Accumulated other comprehensive income Shareholders' Equity Preferred stock, par value Preferred stock, shares authorized Preferred stock, shares issued Preferred stock, shares outstanding Common stock, par value Common stock, shares authorized Common stock, shares issued Common stock, shares outstanding Income Statement [Abstract] Revenues Selling, general and administrative expenses Gain from operations Gain before income tax Income tax expense Net gain Foreign currency translation adjustments Comprehensive gain Basic and diluted gain per common share Basic and diluted weighted average common shares outstanding Statement of Cash Flows [Abstract] Cash Flows from Operating Activities Net gain Settlement of Accruals and other payables Investment in Research and Development Repayment of loans Proceeds from Share Subscription IPO proceeds released from an indemnification escrow Net cash used during the period Effect of exchange rates on cash and cash equivalents Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents, beginning of period Cash and cash equivalents, end of period Supplemental cash flow disclosures: Non-cash financing activities - Share Subscription Proceeds Non-cash operating activities - Accruals and other payables Organization, Consolidation and Presentation of Financial Statements [Abstract] Organization and Corporate Developments Accounting Policies [Abstract] Summary of Principal Accounting Policies Prepayments Deposits And Other Receivables Net Prepayments, Deposits and Other Receivables, Net Property, Plant and Equipment [Abstract] Property and Equipment, Net Goodwill and Intangible Assets Disclosure [Abstract] Intangible Assets Payables and Accruals [Abstract] Accruals and Other Payables Debt Disclosure [Abstract] Loans Income Tax Disclosure [Abstract] Income Taxes Commitments and Contingencies Disclosure [Abstract] Commitments and Contingencies Subsequent Events [Abstract] Subsequent Events Basis of Presentation Reclassification Going Concern Risks and Uncertainties Fair Value of Financial Instruments Use of Estimates Property and Equipment, Net Impairment of Long-lived Assets Revenue Recognition Income Taxes Foreign Currency Transactions and Translation Research and Development Recent Accounting Pronouncements Schedule of Assets and Liabilities of VIE Schedule of Straight-line Method Over Estimated Useful Lives Schedule of Summary of Exchange Rates of Balance Sheet Items, Except for Equity Accounts Summary of Statements of Operations, Comprehensive Loss and Cash Flows Schedule of Prepayments, Deposits and Other Receivables, Net Schedule of Property and Equipment, Net Schedule of Intangible Assets Schedule of Accruals and Other Payables Schedule of Effective Income Tax Rates Schedule of Valuation Allowance Organization and Nature of Operations [Table] Organization and Nature of Operations [Line Items] Collaborative Arrangement and Arrangement Other than Collaborative [Axis] Business combination, consideration transferred Royalty fee License and acquisition agreement description Equity interests Payments to acquire business in joint venture Payments to acquire investments Number of new common stock shares issued Shares issued price per share Gross proceeds from offering Net proceeds from offering Loan outstanding Percentage of creditors loan description Number of shares purchased Proceeds from shares purchased Income tax examination, likelihood of unfavorable settlement Statement [Table] Statement [Line Items] Current assets Non-current assets Current liabilities Non-current liabilities TOTAL LIABILITIES Property, Plant and Equipment [Table] Property, Plant and Equipment [Line Items] Statistical Measurement [Axis] Estimated useful lives Estimated useful lives, description Exchange rates applied Foreign currency translation exchange rate of revenues and expenses Number of common stock new shares issued Common stock par value Share issued price per share Repayments of new shares issued Prepayments Deposits And Other Receivables Net - Schedule Of Prepayments Deposits And Other Receivables Net Prepayments to suppliers Rental and other deposits Employee advances and others Sub total EX-101.PRE 11 moxc-20191231_pre.xml XBRL PRESENTATION FILE XML 12 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; white-space: normal; /* word-wrap: break-word; */ } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } EXCEL 13 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx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htm IDEA: XBRL DOCUMENT v3.20.1

Summary of Principal Accounting Policies - Summary of Statements of Operations, Comprehensive Loss and Cash Flows (Details)
3 Months Ended

Dec. 31, 2019

Dec. 31, 2018

RMB:USD [Member]

Foreign currency translation exchange rate of revenues and expenses 7.0427 6.9165

HKD:USD [Member]

Foreign currency translation exchange rate of revenues and expenses 7.8249 7.7503

X

- Definition
Foreign currency translation exchange rate of revenues and expenses.
+ References
No definition available.
+ Details

Name: MOXC_ForeignCurrencyTranslationExchangeRateOfRevenuesAndExpenses

Namespace Prefix: MOXC_

Data Type: xbrli:pureItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_AwardTypeAxis=MOXC_RenminbiAndUnitedStatesDollarMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_AwardTypeAxis=MOXC_HongKongDollarAndUnitedStatesDollarMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 15 R24.htm IDEA: XBRL DOCUMENT v3.20.1

Summary of Principal Accounting Policies (Details Narrative)
3 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Income tax examination, likelihood of unfavorable settlement Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs.

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Description of the likelihood that an uncertainty in income taxes will not be sustained as a result of the examination by the taxing authority.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 15
-Paragraph 2
-Subparagraph (d)(1)
-URI http://asc.fasb.org/extlink&oid=65877542&loc=d3e27249-109313

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (d)(2)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319
+ Details

Name: us-gaap_IncomeTaxExaminationLikelihoodOfUnfavorableSettlement

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 16 R20.htm IDEA: XBRL DOCUMENT v3.20.1

Intangible Assets (Tables)
3 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets

December 31, 2019 September 30, 2019

IP rights $ 1,410,335 $ 1,410,335

Other intangible assets 394,883 394,883

1,805,218 $ 1,805,218

Less: accumulated amortization (1,805,218 ) (1,805,218 )

Net intangible assets $ - $ -

X

- References
No definition available.
+ Details

Name: us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275
+ Details

Name: us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 17 R16.htm IDEA: XBRL DOCUMENT v3.20.1

Summary of Principal Accounting Policies (Policies)
3 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Basis of Presentation

Basis of presentation

The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and reflect the activities of the following subsidiaries and VIE: Moxian CN Samoa, Moxian BVI, Moxian HK, Moxian Beijing, and Moxian IP Samoa. All inter-company transactions and balances have been eliminated in the consolidation. All other subsidiary companies and the sole VIE, Moyi, have been inactive since September 30, 2018.

The unaudited interim condensed consolidated financial information as of December 31, 2019 and for the three months ended December 31, 2019 and 2018 have been prepared, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures, which are normally included in annual consolidated financial statements prepared in accordance with U.S. GAAP, have been omitted pursuant to those rules and regulations. The unaudited interim condensed consolidated financial information should be read in conjunction with the consolidated financial statements and the notes thereto, included in the Company’s Form 10-K for the fiscal year ended September 30, 2019, previously filed with the SEC on January 14, 2020.

In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair statement of the Company’s unaudited condensed consolidated financial position as of December 31, 2019 and of its unaudited condensed consolidated results of operations for the three months ended December 31, 2019 and 2018, and of its unaudited condensed consolidated cash flows for the three months ended December 31, 2019 and 2018, as applicable, have been made. The interim results of operations are not necessarily indicative of the operating results for the full fiscal year or any future periods.

The following assets and liabilities of the VIE, which has been dormant since September 30, 2018, are included in the accompanying consolidated financial statements of the Company as of December 31, 2019 and September 30, 2019:

December 31, 2019 September 30, 2019

Current assets $ - $ -

Non-current assets - -

Total assets $ - $ -

Current liabilities $ 2,043,779 $ 2,043,779

Non-current liabilities - -

Total liabilities $ 2,043,779 $ 2,043,779

Reclassification

Reclassification

Certain prior period amounts have been reclassified to conform to the current period presentation.

Going Concern

Going Concern

As explained in Note 1, the Company has been restricted to a single line of business since September 30, 2018.

In assessing the Company’s liquidity and its ability to continue as a going concern, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations.

If the Company is unable to obtain the necessary additional capital on a timely basis and on acceptable terms, it will be unable to implement its current plans for expansion, repay debt obligations or respond to competitive pressures. Any of these factors would have a material adverse effect on its business, prospects, financial condition and results of operations and raise substantial doubts about the ability of the Company to continue as a going concern. The consolidated financial statements for the period ended December 31, 2019 and September 30, 2019 have been prepared on a going concern basis and do not include any adjustments to reflect the possible future effects on the recoverability and classifications of assets or the amounts and classifications of liabilities that may result from the inability of the Company to continue as a going concern.

Risks and Uncertainties

Risks and Uncertainties

The Company’s operations are substantially carried out in the People’s Republic of China (“PRC”). Accordingly, the Company’s business, financial condition and results of operations may be substantially influenced by the political, economic and legal environments in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environments and foreign currency exchange. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.

Since September 30, 2018 the Company’s operations have been carried out in its Beijing subsidiary, Moxian Beijing, whereas the intermediate company in Hong Kong, Moxian HK, provides support for the treasury and corporate functions. All other companies of the Group are dormant and have no business operations.

Fair Value of Financial Instruments

Fair value of financial instruments

The Company follows the provisions of Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures.” ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:

Level 1-Observable inputs such as unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.

Level 2-Inputs other than quoted prices that are observable for the asset or liability in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.

Level 3-Inputs are unobservable inputs which reflect management’s assumptions based on the best available information.

The carrying value of cash and cash equivalents, restricted cash, prepayments, deposits and other receivables, Value added tax recoverable, accruals and other payables, loans from related parties and stock subscription payable approximate their fair values because of the short-term nature of these instruments.

Use of Estimates

Use of estimates

The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the accompanying unaudited condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates required to be made by management include but not limited to, useful lives of property and equipment, intangible assets valuation, inventory valuation and deferred tax assets. Actual results could differ from those estimates.

Property and Equipment, Net

Property and Equipment, net

Property and equipment are recorded at cost less accumulated depreciation and impairment. Significant additions or improvements extending useful lives of assets are capitalized. Maintenance and repairs are charged to expense as incurred. Depreciation and amortization are computed using the straight-line method over the estimated useful lives as follows:

Electronic equipment 3-6 years

Furniture and fixtures 3-6 years

Leasehold improvements Shorter of estimated useful life or term of lease

Impairment of Long-lived Assets

Impairment of long-lived assets

The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite – lived intangible assets.

Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary.

The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion.

Due to the continuing losses from operations with minimal revenues, the Company recorded a valuation reserve against its remaining intangible assets in 2018.

Revenue Recognition

Revenue recognition

The Company currently recognizes revenue from the sale of merchandise through its online platforms. Revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable, and collectability is reasonably assured. Revenue is recorded on a gross basis, net of surcharges and value added tax (“VAT”). The Company recorded revenue on a gross basis because the Company has the following indicators for gross reporting: it is the primary obligor of the sales arrangements, is subject to inventory risks of physical loss, has latitude in establishing prices, has discretion in suppliers’ selection and assumes credit risks on receivables from customers.

Revenue from advertising is recognized as advertisements are displayed. Revenue from software development services comprises revenue from time and material and fixed price contracts. Revenue from time and material contracts are recognized as related services are performed. Revenue on fixed price contracts is recognized in accordance with percentage of completion method of accounting.

Income Taxes

Income taxes

The Company utilizes ASC Topic 740 (“ASC 740”) “Income taxes”, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the unaudited condensed consolidated financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

ASC 740 “Income taxes” clarifies the accounting for uncertainty in tax positions. This interpretation requires that an entity recognizes in the unaudited condensed consolidated financial statements the impact of a tax position, if that position is more likely than not of being sustained upon examination, based on the technical merits of the position. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company has elected to classify interest and penalties related to unrecognized tax benefits, if and when required, as part of income tax expense in the unaudited consolidated statements of operations and comprehensive losses. The Company evaluates the level of authority for each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measure the unrecognized benefits associated with the tax positions. As of December 31, 2019 and September 30, 2019, the Company did not have any unrecognized tax benefits. The Company does not anticipate any significant increase to its liability for unrecognized tax benefit within the next 12 months.

As of December 31, 2019, the tax years ended December 31, 2011 through December 31, 2018 for the Company’s PRC entities remain open for statutory examination by the PRC tax authorities.

Foreign Currency Transactions and Translation

Foreign currency transactions and translation

The reporting currency of the Company is United States Dollars (the “USD”) and the functional currency of Moxian Beijing is Renminbi (the “RMB”) as China is the primary economic environment in which they operate. The functional currency of Moxian HK is the Hong Kong Dollar (the “HKD”).

For financial reporting purposes, the financial statements of Moxian Beijing and Moxian HK, which are prepared using their respective functional currencies, are translated into the reporting currency, USD, so to be consolidated with the Company’s. Monetary assets and liabilities denominated in currencies other than the reporting currency are translated into the reporting currency at the rates of exchange ruling at the balance sheet date. Revenues and expenses are translated using average rates prevailing during the reporting period. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income (loss) in stockholders’ equity (deficiency). Transaction gains and losses are recognized in the unaudited consolidated condensed statements of operations and comprehensive loss.

The exchange rates applied are as follows:

Balance sheet items, except for equity accounts December 31, 2019 September 30, 2019

RMB:USD 6.9633 7.1484

HKD:USD 7.7886 7.8391

Items in the unaudited condensed consolidated statements of operations and comprehensive loss, and unaudited condensed consolidated statements of cash flows

Three Months Ended
December 31,

2019 2018

RMB:USD 7.0427 6.9165

HKD:USD 7.8249 7.7503

Research and Development

Research and Development

Research and development expenses include payroll, employee benefits, stock-based compensation expense, and other related expenses associated with product development. Research and development expenses also include third-party development, programming costs, and localization costs incurred to translate software for local markets. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached. Once technological feasibility is reached, such costs are capitalized and amortized as part of the cost of revenue over the estimated lives of the product.

Recent Accounting Pronouncements

Recent accounting pronouncements

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in ASC 605 - Revenue Recognition (“ASC 605”) and most industry-specific guidance throughout ASC 605. The FASB has issued numerous updates that provide clarification on a number of specific issues as well as requiring additional disclosures. The core principle of ASC 606 requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASC 606 defines a five-step process to achieve this core principle and, in doing so, it is possible more judgment and estimates may be required within the revenue recognition process than required under existing U.S. GAAP including identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation.

The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity’s contracts with customers. The guidance may be adopted through either retrospective application to all periods presented in the financial statements (full retrospective approach) or through a cumulative effect adjustment to retained earnings at the effective date (modified retrospective approach). The guidance was revised in July 2015 to be effective for private companies and emerging growth public companies for annual and interim periods beginning on or after December 15, 2018. These new standards became effective for AESE on January 1, 2019 and were adopted using the modified retrospective method. The adoption of ASC Topic 606 did not have a material impact on our consolidated financial statements as of the date of adoption, and therefore a cumulative-effect adjustment was not required.

In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02, “Leases (Topic 842).” ASU 2016-02 requires that a lessee recognize the assets and liabilities that arise from operating leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. This amendment will be effective for private companies and emerging growth companies for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. The FASB issued ASU No. 2018-10 “Codification Improvements to Topic 842, Leases” and ASU No. 2018-11 “Leases (Topic 842) Targeted Improvements” in July 2018, and ASU No. 2018-20 “Leases (Topic 842) - Narrow Scope Improvements for Lessors” in December 2018. ASU 2018-10 and ASU 2018-20 provide certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 allows all entities adopting ASU 2016-02 to choose an additional (and optional) transition method of adoption, under which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. We are currently evaluating the impact that this guidance will have on our consolidated financial statements.

In June 2016, the FASB issued ASU No. 2016-13 “Financial Instruments - Credit Losses (Topic 326)” and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04 and ASU 2019-05 (collectively Topic 326). Topic 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. We will be required to adopt the provisions of this ASU effective on January 1, 2023, with early adoption permitted for certain amendments. Topic 326 must be adopted by applying a cumulative effect adjustment to retained earnings. The adoption of Topic 326 is not expected to have a material impact on our consolidated financial statements or disclosures.

In August 2016, the FASB issued Accounting Standards Update (“ASU”) ASU 2016-15, “Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). The new standard will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. The new standard for private companies and emerging growth public companies is effective for fiscal years beginning after December 15, 2018. We adopted this new standard on January 1, 2019. The adoption of ASU 2016-15 did not have a material impact on our consolidated financial statements or disclosures.

In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The new guidance simplifies the accounting for goodwill impairment by eliminating Step 2 of the goodwill impairment test. Under current guidance, Step 2 of the goodwill impairment test requires entities to calculate the implied fair value of goodwill in the same manner as the amount of goodwill recognized in a business combination by assigning the fair value of a reporting unit to all of the assets and liabilities of the reporting unit. The carrying value in excess of the implied fair value is recognized as goodwill impairment. Under the new standard, goodwill impairment is recognized based on Step 1 of the current guidance, which calculates the carrying value in excess of the reporting unit’s fair value. The new standard is effective beginning in January 2020, with early adoption permitted. We do not expect the impact of adopting this guidance to be material to our consolidated financial statements.

In July 2018, the FASB issued ASU No. 2018-09, “Codification Improvements” (“ASU 2018-09”). These amendments provide clarifications and corrections to certain ASC subtopics including the following: Income Statement - Reporting Comprehensive Income – Overall (Topic 220-10), Debt - Modifications and Extinguishments (Topic 470-50), Distinguishing Liabilities from Equity – Overall (Topic 480-10), Compensation - Stock Compensation - Income Taxes (Topic 718-740), Business Combinations - Income Taxes (Topic 805-740), Derivatives and Hedging – Overall (Topic 815-10), and Fair Value Measurement – Overall (Topic 820-10). The majority of the amendments in ASU 2018-09 will be effective in annual periods beginning after December 15, 2019. The adoption of ASU 2018-09 is not expected to have a material impact on our consolidated financial statements or disclosures.

In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”). The amendments in ASU 2018-13 modify the disclosure requirements associated with fair value measurements based on the concepts in the Concepts Statement, including the consideration of costs and benefits. The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. The amendments are effective for all entities for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The adoption of ASU 2018-13 it not expected to have a material impact our consolidated financial statements.

In March 2019, the FASB issued ASU 2019-02, which aligns the accounting for production costs of episodic television series with the accounting for production costs of films. In addition, ASU 2019-02 modifies certain aspects of the capitalization, impairment, presentation and disclosure requirements in Accounting Standards Codification (“ASC”) 926-20 and the impairment, presentation and disclosure requirements in ASC 920-350. This ASU must be adopted on a prospective basis and is effective for annual periods beginning after December 15, 2020, including interim periods within those years, with early adoption permitted. We are currently evaluating the impact that this pronouncement will have on our consolidated financial statements.

In December 2019, the FASB issued ASU 2019-12, Income Taxes – Simplifying the Accounting for Income Taxes. The new guidance simplifies the accounting for income taxes by removing several exceptions in the current standard and adding guidance to reduce complexity in certain areas, such as requiring that an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, with early adoption permitted. We are currently assessing the impact that adopting this guidance will have on our consolidated financial statements.

X

- Definition
Disclosure of accounting policy on the basis of assessing the Company's liquidity and its ability to continue as a going concern, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments.
+ References
No definition available.
+ Details

Name: MOXC_GoingConcernPolicyTextBlock

Namespace Prefix: MOXC_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).
+ References
No definition available.
+ Details

Name: us-gaap_BasisOfAccountingPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for credit risk.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 825
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=108315417&loc=d3e61044-112788
+ Details

Name: us-gaap_ConcentrationRiskCreditRisk

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for determining the fair value of financial instruments.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 60
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7493716&loc=d3e21868-110260

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=118260190&loc=d3e13279-108611

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790
+ Details

Name: us-gaap_FairValueOfFinancialInstrumentsPolicy

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450222&loc=d3e30840-110895
+ Details

Name: us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 05
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=109226317&loc=d3e202-110218

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.CC)
-URI http://asc.fasb.org/extlink&oid=27011434&loc=d3e125687-122742
+ Details

Name: us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32847-109319

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 954
-SubTopic 740
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32809-109319

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=116657188&loc=SL116659661-227067

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 45
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=116821951&loc=d3e32247-109318

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=116821951&loc=d3e32280-109318

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 30
-Section 05
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=65884525&loc=d3e40913-109327
+ Details

Name: us-gaap_IncomeTaxPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.
+ References
No definition available.
+ Details

Name: us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for reclassifications that affects the comparability of the financial statements.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755
+ Details

Name: us-gaap_PriorPeriodReclassificationAdjustmentDescription

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, basis of assets, depreciation and depletion methods used, including composite deprecation, estimated useful lives, capitalization policy, accounting treatment for costs incurred for repairs and maintenance, capitalized interest and the method it is calculated, disposals and impairments.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.13(a))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790
+ Details

Name: us-gaap_PropertyPlantAndEquipmentPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 730
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373
+ Details

Name: us-gaap_ResearchAndDevelopmentExpensePolicy

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for revenue from contract with customer.
+ References
Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18823-107790

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388
+ Details

Name: us-gaap_RevenueFromContractWithCustomerPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6191-108592

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6161-108592

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6143-108592

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6061-108592

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6132-108592

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592
+ Details

Name: us-gaap_UseOfEstimates

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 18 R12.htm IDEA: XBRL DOCUMENT v3.20.1

Loans
3 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

Loans

7. Loans

As of December 31, 2019, the Company had an outstanding loan from a third party, Tang Junsheng of $301,581.

X

- References
No definition available.
+ Details

Name: us-gaap_DebtDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI http://asc.fasb.org/topic&trid=2208564
+ Details

Name: us-gaap_DebtDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

ZIP 19 0001493152-20-006744-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001493152-20-006744-xbrl.zip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end XML 20 R31.htm IDEA: XBRL DOCUMENT v3.20.1 Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) - USD ($) Dec. 31, 2019 Sep. 30, 2019 Property, Plant and Equipment [Line Items] Total property and equipment $ 2,653,750 $ 2,653,750 Less: Accumulated depreciation and amortization (2,653,750) (2,653,750) Total property and equipment, net Electronic Equipment [Member] Property, Plant and Equipment [Line Items] Total property and equipment 2,319,545 2,319,545 Furniture and Fixtures [Member] Property, Plant and Equipment [Line Items] Total property and equipment 70,596 70,596 Leasehold Improvements [Member] Property, Plant and Equipment [Line Items] Total property and equipment $ 263,609 $ 263,609
X - DefinitionAmount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.14) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionAmount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_PropertyPlantAndEquipmentGross Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + ReferencesNo definition available. + Details Name: us-gaap_PropertyPlantAndEquipmentLineItems Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionAmount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(14)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(8)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_PropertyPlantAndEquipmentNet Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - Details Name: us-gaap_PropertyPlantAndEquipmentByTypeAxis=MOXC_ElectronicEquipmentMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember Namespace Prefix: Data Type: na Balance Type: Period Type:
XML 21 R35.htm IDEA: XBRL DOCUMENT v3.20.1 Loans (Details Narrative) Dec. 31, 2019 USD ($) Tang Junsheng [Member] Loan outstanding amount $ 301,581 X - DefinitionFace (par) amount of debt instrument at time of issuance. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400 + Details Name: us-gaap_DebtInstrumentFaceAmount Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - Details Name: us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=MOXC_TangJunshengMember Namespace Prefix: Data Type: na Balance Type: Period Type: XML 22 R39.htm IDEA: XBRL DOCUMENT v3.20.1 Commitments and Contingencies (Details Narrative) - 3 months ended Dec. 31, 2019 - Tenancy Agreement [Member] USD ($) CNY (¥) Xinhua New Media Co. Ltd [Member] Loss Contingencies [Line Items] Lease expiration date Dec. 31, 2020 Dec. 31, 2020 Lease agreement term 5 years 5 years Office Premises [Member] Loss Contingencies [Line Items] Monthly lease payments | $ $ 21,000 Lease expiration date Nov. 30, 2020 Nov. 30, 2020 Office Premises [Member] | RMB [Member] Loss Contingencies [Line Items] Monthly lease payments | ¥ ¥ 150,000 X - DefinitionDate which lease or group of leases is set to expire, in CCYY-MM-DD format. + ReferencesNo definition available. + Details Name: us-gaap_LeaseExpirationDate1 Namespace Prefix: us-gaap_ Data Type: xbrli:dateItemType Balance Type: na Period Type: duration X - DefinitionTerm of lessee's operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. + ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918673-209980 + Details Name: us-gaap_LesseeOperatingLeaseTermOfContract Namespace Prefix: us-gaap_ Data Type: xbrli:durationItemType Balance Type: na Period Type: instant X - DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + ReferencesNo definition available. + Details Name: us-gaap_LossContingenciesLineItems Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionAmount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use. + ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 5 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918643-209977 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (g)(1) -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 + Details Name: us-gaap_OperatingLeasePayments Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - Details Name: us-gaap_TypeOfArrangementAxis=MOXC_TenancyAgreementMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: dei_LegalEntityAxis=MOXC_XinhuaNewMediaCoLtdMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_PropertyPlantAndEquipmentByTypeAxis=MOXC_OfficePremisesMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_AwardTypeAxis=MOXC_RenminbiMember Namespace Prefix: Data Type: na Balance Type: Period Type: XML 23 R2.htm IDEA: XBRL DOCUMENT v3.20.1 Condensed Consolidated Balance Sheets (Unaudited) - USD ($) Dec. 31, 2019 Sep. 30, 2019 Statement of Financial Position [Abstract] Cash and Cash equivalents $ 38,019 $ 425,632 Other Receivable - Share Subscription Proceeds (Note 3) 1,205,488 2,100,000 Total current assets 1,243,507 2,525,632 Research and Development (Note 5) 498,263 Total Assets 1,741,770 2,525,632 Accruals and other payables (Note 6) (1,094,586) (1,879,652) Loans payable (Note 7) (301,581) (497,293) Total current liabilities (1,396,167) (2,376,945) Net Assets 345,603 148,687 Preferred stock, $0.001 par value, authorized: 100,000,000 shares. Nil shares issued and outstanding Common stock, $0.001 par value, authorized: 50,000,000 shares. 16,191,529 shares issued and outstanding as of December 31, 2019 and September 30, 2019, respectively 16,191 16,191 Additional paid-in capital 40,114,606 40,114,606 Accumulated deficiency (40,509,628) (40,734,066) Accumulated other comprehensive income 724,434 751,956 Shareholders' Equity $ 345,603 $ 148,687 X - DefinitionAccruals and other payables, current and non cuurrent. + ReferencesNo definition available. + Details Name: MOXC_AccrualsAndOtherPayablesCurrentAndNonCurrent Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionResearch and development, non current. + ReferencesNo definition available. + Details Name: MOXC_ResearchAndDevelopmentNonCurrent Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionAmount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer. + ReferencesNo definition available. + Details Name: us-gaap_AccountsAndOtherReceivablesNetCurrent Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionAccumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e637-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669686-108580 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e681-108580 + Details Name: us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionExcess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_AdditionalPaidInCapital Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionSum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details Name: us-gaap_Assets Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionSum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=118951113&loc=d3e6801-107765 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.9) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118951113&loc=d3e6676-107765 + Details Name: us-gaap_AssetsCurrent Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionAmount of net assets (liabilities). + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=77885760&loc=SL35686385-199418 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 205 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=118262037&loc=d3e9915-115836 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 220 -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(7)) -URI http://asc.fasb.org/extlink&oid=116637345&loc=SL114874367-224272 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section S99 -Paragraph 2 -Subparagraph (SX 210.6-05(4)) -URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e604008-122996 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 220 -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(6)) -URI http://asc.fasb.org/extlink&oid=116637345&loc=SL114874367-224272 + Details Name: us-gaap_AssetsNet Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3044-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118951113&loc=d3e6676-107765 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_CashAndCashEquivalentsAtCarryingValue Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionAggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_CommonStockValue Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionTotal obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.21) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_LiabilitiesCurrent Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionIncluding the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer). + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(16)(a)(2)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details Name: us-gaap_LoansPayable Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionAggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_PreferredStockValue Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionThe cumulative amount of the reporting entity's undistributed earnings or deficit. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(4)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details Name: us-gaap_RetainedEarningsAccumulatedDeficit Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - ReferencesNo definition available. + Details Name: us-gaap_StatementOfFinancialPositionAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(31)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_StockholdersEquity Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant XML 24 R6.htm IDEA: XBRL DOCUMENT v3.20.1 Organization and Corporate Developments 3 Months Ended Dec. 31, 2019 Organization, Consolidation and Presentation of Financial Statements [Abstract] Organization and Corporate Developments 1. Organization and Corporate Developments Organization of the Group Moxian, Inc. (formerly known as Moxian China, Inc., hereinafter referred as “Moxian,” together with its subsidiaries and variable interest entity, the “Company”), was incorporated under the laws of the State of Nevada on October 12, 2010. The Company, through its subsidiaries and variable interest entity, engages in the business of operating a social network platform that integrates social media and business into one single platform. The Company has devoted its efforts to develop a mobile application and online platform that facilitate the small to medium size businesses to attract more clients. The Company’s ability to generate sufficient funds to meet its working capital requirements is dependent upon its ability to develop additional sources of capital, develop apps and websites, generate servicing income, and ultimately, achieve profitable operations (see Note 2). On February 17, 2014, the Company incorporated Moxian CN Group Limited (“Moxian CN Samoa”) under the laws of Samoa. On February 21, 2014, Moxian acquired Moxian Group Limited (“Moxian BVI”), together with its subsidiaries, Moxian (Hong Kong) Limted (“Moxian HK”), Moxian Technology (Shenzhen) Co., Ltd. (“Moxian Shenzhen”), and Moxian Malaysia Sdn. Bhd.(“Moxian Malaysia”) through our wholly owned subsidiary, Moxian CN Samoa from Rebel Group, Inc. (“REBL”), a company incorporated in the State of Florida and of which our previous Chief Executive Officer, Tan Meng Dong, is a promoter as the term is defined under Rule 405 of Regulation C promulgated under the Securities Act, by entering into a License and Acquisition Agreement (the “License and Acquisition Agreement”) in consideration of $1,000,000 (“Moxian BVI Purchase Price”). As a result, Moxian BVI, together with its subsidiaries, Moxian HK, Moxian Shenzhen, and Moxian Malaysia, became the Company’s subsidiaries. Under the License and Acquisition Agreement, REBL also agreed to grant us the exclusive right to use REBL’s intellectual property rights (collectively, the “IP Rights”) in Mainland China, Malaysia, and other countries and regions where REBL conducts its business (the “Licensed Territory”), and the exclusive right to solicit, promote, distribute and sell REBL products and services in the Licensed Territory for five years (the “License,”) and in consideration of such License, the Company agreed to pay to REBL (i) $1,000,000 as license maintenance royalty each year commencing on the first anniversary of the date of the License Agreement; and (ii) 3% of the gross profits resulting from the distribution and sale of the products and services on behalf of the Company as an earned royalty. On January 30, 2015, the Company entered into an Equity Transfer Agreement (such transaction, the “Equity Transfer Transaction”) with REBL, to acquire from REBL, 100% of the equity interests of Moxian Intellectual Property Limited, a company incorporated under the laws of Samoa and a wholly-owned subsidiary of REBL (“Moxian IP Samoa”) for $6,782,000. Moxian IP Samoa owns all the intellectual property rights relating to the operation, use and marketing of the Moxian Platform, including all of the trademarks, patents and copyrights that are used in the Company’s business. As a result of the Equity Transfer Transaction, Moxian IP Samoa became a wholly-owned subsidiary of the Company. Moxian BVI was incorporated on July 3, 2012 under the laws of British Virgin Islands. REBL owned 100% equity interests of Moxian BVI prior to the closing of the License and Acquisition Agreement, among the Company, Moxian BVI and REBL. Moxian Technologies (Beijing) Co., Ltd. (“Moxian Beijing”) was incorporated on December 10, 2015 under the laws of the People’s Republic of China and is a wholly owned subsidiary of Moxian Shenzhen. Moxian Shenzhen made an investment of RMB 10 million (approximately USD $1.5 million) to Moxian Beijing during the year ended September 30, 2017. Moxian HK was incorporated on January 18, 2013 and became Moxian BVI’s subsidiary on February 14, 2013. Moxian HK is currently engaged in the business of online social media. Moxian HK operates through two wholly owned subsidiaries: Moxian Shenzhen and Moxian Malaysia. Moxian Shenzhen is wholly owned by Moxian HK. Moxian Shenzhen was incorporated on April 8, 2013 and is engaged in the business of internet technology, computer software, commercial information consulting. Moxian Malaysia was incorporated on March 1, 2013 and became Moxian HK’s subsidiary since April 2, 2013. Moxian Malaysia was previously in the business of IT services and media advertising but have ceased operations since June 2015. Shenzhen Moyi Technologies Co., Ltd. (“Moyi”) was incorporated on July 19, 2013 under the laws of the People’s Republic of China and became a variable interest entity (“VIE”) of Moxian Shenzhen on July 15, 2014. Moxian Shenzhen controls Moyi through arrangement that absorbs operations risk, as if Moyi is a wholly owned subsidiary of Moxian Shenzhen. On December 18, 2017, the Company entered into a Tripartite Agreement with the original shareholders of Moyi and the new shareholders of Moyi wherein the Company agrees to the transfer of the equity interests of Moyi and all related rights, liabilities and obligations under the Moyi Agreements such that the new shareholders stand in place of the old shareholders in all aspects of the Moyi Agreements. On January 30, 2018, a wholly-owned subsidiary of Moxian Shenzhen, Moxian Information Technologies (Shanghai) Co. Ltd. (“Moxian Shanghai”) was incorporated under the laws of the People’s Republic of China. Corporate Developments On November 14, 2016 the Company announced the completion of a public offering of 2,501,250 shares of its common stock at a public offering price of $4.00 per share. The gross proceeds from its offering were approximately $10,005,000 before deducting agents’ commissions and other offering expenses, resulting in net proceeds of approximately, $8.5 million. In connection with the offering, the Company’s common stock began trading on the NASDAQ Capital Market beginning on November 15, 2016 under the symbol “MOXC” On April 22, 2019, the Company implemented a 1-for-5 reverse share split and concurrently reduced its authorized shares of common stock from 250,000,000 to 50,000,000 (See Note 8 (c) Reverse Share Split). On May 2, 2019, the Company reached an agreement with each of its three loan creditors as of September 30, 2018 regarding settlement of their loans to the Company. Under the agreements, all three loan creditors, which are unrelated parties as of the date of the agreements, would write off a total of $6,243,439 of the loans due from the Company and would accept a total of 720,000 shares of Common Stock in settlement of the remaining balances of the loans. The 720,000 new shares of Common Stock were issued on September, 30, 2019. On June 21, 2019, the Company entered into an Agreement (“the Agreement”) with Joyful Corporation Limited (the “Investor”) whereby the Investor (a) purchased from the Company 2,000,000 shares of the Company’s common stock at a price of $1.25 per share for aggregate gross proceeds of $2,500,000 and (b) acquired from the Company a call option to purchase up to 690,000 shares of the Company’s common stock at a price per share of $1.25; the option expired on September 30, 2019. The Company has two main divisions of business. It is in the O2O (“Online-to-Offline”) business with the development of an online platform for small and medium sized enterprises (“SMEs”) with physical stores to conduct business online, interact with existing customers and obtain new customers. It also operates pursuant to an exclusive agreement, the Games Channel of the state-owned Xinhua News Agency App and is a general agent for all advertisements on this mobile application. However, due to the highly competitive nature of the O2O market, and the slow development of its products, the Company has incurred losses since inception. By September 30, 2018, the Company had run out of funds and some of the major shareholders of the Company were not prepared to give further financial support. The Company decided to continue its operations in the digital advertising business but temporarily halt the operation of its App until its financial situation improved. X - ReferencesNo definition available. + Details Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionThe entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -URI http://asc.fasb.org/topic&trid=2122149 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -URI http://asc.fasb.org/topic&trid=2197479 + Details Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration XML 25 R17.htm IDEA: XBRL DOCUMENT v3.20.1 Summary of Principal Accounting Policies (Tables) 3 Months Ended Dec. 31, 2019 Accounting Policies [Abstract] Schedule of Assets and Liabilities of VIE The following assets and liabilities of the VIE, which has been dormant since September 30, 2018, are included in the accompanying consolidated financial statements of the Company as of December 31, 2019 and September 30, 2019: December 31, 2019 September 30, 2019 Current assets $ - $ - Non-current assets - - Total assets $ - $ - Current liabilities $ 2,043,779 $ 2,043,779 Non-current liabilities - - Total liabilities $ 2,043,779 $ 2,043,779 Schedule of Straight-line Method Over Estimated Useful Lives Depreciation and amortization are computed using the straight-line method over the estimated useful lives as follows: Electronic equipment 3-6 years Furniture and fixtures 3-6 years Leasehold improvements Shorter of estimated useful life or term of lease Schedule of Summary of Exchange Rates of Balance Sheet Items, Except for Equity Accounts The exchange rates applied are as follows: Balance sheet items, except for equity accounts December 31, 2019 September 30, 2019 RMB:USD 6.9633 7.1484 HKD:USD 7.7886 7.8391 Summary of Statements of Operations, Comprehensive Loss and Cash Flows Items in the unaudited condensed consolidated statements of operations and comprehensive loss, and unaudited condensed consolidated statements of cash flows Three Months Ended December 31, 2019 2018 RMB:USD 7.0427 6.9165 HKD:USD 7.8249 7.7503 X - DefinitionTabular disclosure of plant and equipment estimated useful lives. + ReferencesNo definition available. + Details Name: MOXC_ScheduleOfPlantAndEquipmentEstimatedUsefulLivesTableTextBlock Namespace Prefix: MOXC_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration X - DefinitionSummary of Statements of Operations, Comprehensive Loss and Cash Flows [Table Text Block] + ReferencesNo definition available. + Details Name: MOXC_SummaryOfStatementsOfOperationsComprehensiveLossAndCashFlowsTableTextBlock Namespace Prefix: MOXC_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration X - ReferencesNo definition available. + Details Name: us-gaap_AccountingPoliciesAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionTabular disclosure of the U.S. dollar denominated balances, balances reported for financial reporting purposes and the differences between the two balances by each relevant line item on the financial statements. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6897108&loc=SL6897125-166521 + Details Name: us-gaap_ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration X - DefinitionTabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=118582676&loc=SL6759159-111685 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=118582676&loc=d3e5747-111685 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=118582676&loc=SL6228884-111685 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=118582676&loc=d3e5710-111685 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=118582676&loc=d3e5728-111685 + Details Name: us-gaap_ScheduleOfVariableInterestEntitiesTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration XML 27 R13.htm IDEA: XBRL DOCUMENT v3.20.1 Income Taxes 3 Months Ended Dec. 31, 2019 Income Tax Disclosure [Abstract] Income Taxes 8. Income taxes The Company and its subsidiaries file separate income tax returns. The United States of America Moxian is incorporated in the State of Nevada in the U.S. and is subject to U.S. federal corporate income taxes. The State of Nevada does not impose any state corporate income tax. As of December 31, 2019, future net operation losses of approximately $8.9 million are available to offset future operating income through 2036. On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the “2017 Tax Act”) was signed into law making significant changes to the Internal Revenue Code. Changes include, but are not limited to, a U.S. corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017, the transition of U.S international taxation from a worldwide tax system to a territorial system, and a one-time transition tax on the mandatory deemed repatriation of cumulative foreign earnings as of December 31, 2017. As the Company has a September 30 fiscal year-end, the lower corporate income tax rate will be phased in, resulting in a U.S. statutory federal rate of approximately 24.5% for our fiscal year ending September 30, 2018, and 21% for subsequent fiscal years. Accordingly, we have to remeasure our deferred tax assets on net operating loss carryforward in the U.S at the lower enacted cooperated tax rate of 21%. However, this remeasurement has no effect on the Company’s income tax expenses as the Company has provided a 100% valuation allowance on its deferred tax assets previously. Additionally, the 2017 Tax Act imposes a one-time transition tax on deemed repatriation of historical earnings of foreign subsidiaries, and future foreign earnings are subject to U.S. taxation. The change in rate has caused us to remeasure all U.S. deferred income tax assets and liabilities for temporary differences and NOL carryforwards and recorded one-time income tax payable to be paid in 8 years. However, this one-time transition tax has no effect on the Company’s income tax expenses as the Company has no undistributed foreign earnings prior to December 31, 2017, as the Company has cumulative foreign losses as of December 31, 2019. British Virgin Islands Moxian BVI is incorporated in the British Virgin Islands. Under the current laws of the British Virgin Islands, Moxian BVI is not subject to tax on income or capital gains. In addition, upon payments of dividends by Moxian BVI, no British Virgin Islands withholding tax is imposed. Hong Kong Moxian HK is incorporated in Hong Kong and Hong Kong’s profits tax rate is 16.5%. Moxian HK did not earn any income that was derived in Hong Kong for the years ended December 31, 2019 and 2018 and therefore, Moxian HK was not subject to Hong Kong profits tax. Malaysia Moxian Malaysia did not have taxable income for the years ended December 31, 2019 and 2018. The management estimated that Moxian Malaysia will not generate any taxable income in the future. PRC Effective from January 1, 2008, the PRC’s statutory income tax rate is 25%. The Company’s PRC subsidiaries are subject to income tax rate of 25%, unless otherwise specified. As of September 30, 2018, the Company had net operating loss carry forwards of approximately of $20.2 million in the PRC tax jurisdiction, which expires in the years 2018 through 2022. Moxian Shenzhen was incorporated in the People’s Republic of China. Moxian Shenzhen did not generate taxable income in the People’s Republic of China for the period from April 8, 2013 (date of inception) to September 30, 2018. Management estimated that Moxian Shenzhen will not generate any taxable income in the future. Moyi was incorporated in the People’s Republic of China. Moyi did not generate taxable income in the People’s Republic of China for the period from July 19, 2013 (date of inception) to December 31, 2018. Moxian Beijing was incorporated in the People’s Republic of China. Moxian Beijing did not generate taxable income in the People’s Republic of China for the period from December 10, 2015 (date of inception) to December 31, 2018. The Company’s effective income tax rates were 0% for the three months ended December 31, 2019 and 2018 Income tax mainly consists of foreign income tax at statutory rates and the effects of permanent and temporary differences. December 31, 2019 December 31, 2018 U.S. statutory rate 34.0 % 34.0 % Foreign income not registered in the U.S. (34.0 )% (34.0 )% PRC statutory rate 25.0 % 25.0 % Changes in valuation allowance and others (25.0 )% (25.0 )% Effective tax rate 0 % 0 % Because of the uncertainty regarding the Company’s ability to realize its deferred tax assets, a 100% valuation allowance has been established as of December 31, 2019 and September 30, 2019, respectively. As of December 31, 2019 and September 30, 2019, the valuation allowance was approximately $9.0 million. For the three months ended December 31, 2019 and 2018, there were no increase in the valuation allowance. December 31, 2019 September 30, 2019 Deferred tax asset from net operating loss and carry-forwards $ 9,032,129 $ 9,032,129 Valuation allowance (9,032,129 ) (9,032,129 ) Deferred tax asset, net $ - $ - X - ReferencesNo definition available. + Details Name: us-gaap_IncomeTaxDisclosureAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 + Details Name: us-gaap_IncomeTaxDisclosureTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration XML 28 R38.htm IDEA: XBRL DOCUMENT v3.20.1 Income Taxes - Schedule of Valuation Allowance (Details) - USD ($) Dec. 31, 2019 Sep. 30, 2019 Income Tax Disclosure [Abstract] Deferred tax asset from net operating loss and carry-forwards $ 9,032,129 $ 9,032,129 Valuation allowance (9,032,129) (9,032,129) Deferred tax asset, net X - DefinitionAmount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b),(c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details Name: us-gaap_DeferredTaxAssetsNet Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionAmount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32621-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32632-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117330534&loc=d3e28680-109314 + Details Name: us-gaap_DeferredTaxAssetsOperatingLossCarryforwards Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionAmount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details Name: us-gaap_DeferredTaxAssetsValuationAllowance Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - ReferencesNo definition available. + Details Name: us-gaap_IncomeTaxDisclosureAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration XML 29 R30.htm IDEA: XBRL DOCUMENT v3.20.1 Prepayments, Deposits and Other Receivables, Net - Schedule of Prepayments, Deposits and Other Receivables, Net (Details) - USD ($) Dec. 31, 2019 Sep. 30, 2019 Prepayments Deposits And Other Receivables Net Prepayments to suppliers $ 567,934 $ 567,934 Rental and other deposits 341,674 341,674 Employee advances and others 32,240 32,240 Sub total 941,848 941,848 Less: allowance for doubtful accounts (941,848) (941,848) Prepayments, deposits and other receivables, net Other Receivable - Share Subscription Proceeds $ 1,205,488 $ 2,100,000 X - DefinitionThis element represents amount of prepayments deposits and other receivables net. + ReferencesNo definition available. + Details Name: MOXC_PrepaymentsDepositsAndOtherReceivablesNet Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - ReferencesNo definition available. + Details Name: MOXC_PrepaymentsDepositsAndOtherReceivablesNetAbstract Namespace Prefix: MOXC_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionCarrying value of rental and other deposits transferred to third parties for security purposes that are expected to be returned or applied towards payment within one year or during the operating cycle, if shorter. + ReferencesNo definition available. + Details Name: MOXC_RentalAndOtherDepositsCurrent Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionAmount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer. + ReferencesNo definition available. + Details Name: us-gaap_AccountsAndOtherReceivablesNetCurrent Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionThe valuation allowance as of the balance sheet date to reduce the gross amount of receivables to estimated net realizable value, which would be presented in parentheses on the face of the balance sheet. + ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5074-111524 + Details Name: us-gaap_AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionFor an unclassified balance sheet, amounts due from an Entity employee, not to include stockholders or officers. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)(1)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39599-107864 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.3) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 + Details Name: us-gaap_DueFromEmployees Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionAmount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(7)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118951113&loc=d3e6676-107765 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(8)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_PrepaidExpenseAndOtherAssetsCurrent Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionAmount of consideration paid in advance for supplies that provide economic benefits within a future period of one year or the normal operating cycle, if longer. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (g)(7) -URI http://asc.fasb.org/extlink&oid=118951113&loc=d3e6676-107765 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=118951113&loc=d3e6787-107765 + Details Name: us-gaap_Supplies Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant XML 30 R34.htm IDEA: XBRL DOCUMENT v3.20.1 Accruals and Other Payables - Schedule of Accruals and Other Payables (Details) - USD ($) Dec. 31, 2019 Sep. 30, 2019 Payables and Accruals [Abstract] Salaries payable $ 29,000 $ 40,510 Agency fees 391,700 Directors' fees 28,500 258,000 Accrued expenses 171,964 189,932 Other payables and provisions 865,122 999,510 Total $ 1,094,586 $ 1,879,652 X - DefinitionCarrying value as of the balance sheet date of accruals and other payables. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). + ReferencesNo definition available. + Details Name: MOXC_AccrualsAndOtherPayablesCurrent Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionAgency fees. + ReferencesNo definition available. + Details Name: MOXC_AccruedAgencyFees Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionDirectors' fees. + ReferencesNo definition available. + Details Name: MOXC_AccruedDirectorsFees Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionCarrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_AccruedLiabilitiesCurrent Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionCarrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=118951113&loc=d3e6911-107765 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=118951113&loc=d3e6935-107765 + Details Name: us-gaap_AccruedSalariesCurrent Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionAmount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=118951113&loc=d3e6911-107765 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=118951113&loc=d3e7018-107765 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=118951113&loc=d3e6935-107765 + Details Name: us-gaap_OtherAccruedLiabilitiesCurrent Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - ReferencesNo definition available. + Details Name: us-gaap_PayablesAndAccrualsAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration XML 31 R3.htm IDEA: XBRL DOCUMENT v3.20.1 Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares Dec. 31, 2019 Sep. 30, 2019 Statement of Financial Position [Abstract] Preferred stock, par value $ 0.001 $ 0.001 Preferred stock, shares authorized 100,000,000 100,000,000 Preferred stock, shares issued Preferred stock, shares outstanding Common stock, par value $ 0.001 $ 0.001 Common stock, shares authorized 50,000,000 50,000,000 Common stock, shares issued 16,191,529 16,191,529 Common stock, shares outstanding 16,191,529 16,191,529 X - DefinitionFace amount or stated value per share of common stock. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_CommonStockParOrStatedValuePerShare Namespace Prefix: us-gaap_ Data Type: num:perShareItemType Balance Type: na Period Type: instant X - DefinitionThe maximum number of common shares permitted to be issued by an entity's charter and bylaws. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_CommonStockSharesAuthorized Namespace Prefix: us-gaap_ Data Type: xbrli:sharesItemType Balance Type: na Period Type: instant X - DefinitionTotal number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_CommonStockSharesIssued Namespace Prefix: us-gaap_ Data Type: xbrli:sharesItemType Balance Type: na Period Type: instant X - DefinitionNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_CommonStockSharesOutstanding Namespace Prefix: us-gaap_ Data Type: xbrli:sharesItemType Balance Type: na Period Type: instant X - DefinitionFace amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_PreferredStockParOrStatedValuePerShare Namespace Prefix: us-gaap_ Data Type: num:perShareItemType Balance Type: na Period Type: instant X - DefinitionThe maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_PreferredStockSharesAuthorized Namespace Prefix: us-gaap_ Data Type: xbrli:sharesItemType Balance Type: na Period Type: instant X - DefinitionTotal number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_PreferredStockSharesIssued Namespace Prefix: us-gaap_ Data Type: xbrli:sharesItemType Balance Type: na Period Type: instant X - DefinitionAggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_PreferredStockSharesOutstanding Namespace Prefix: us-gaap_ Data Type: xbrli:sharesItemType Balance Type: na Period Type: instant X - ReferencesNo definition available. + Details Name: us-gaap_StatementOfFinancialPositionAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration XML 32 R7.htm IDEA: XBRL DOCUMENT v3.20.1 Summary of Principal Accounting Policies 3 Months Ended Dec. 31, 2019 Accounting Policies [Abstract] Summary of Principal Accounting Policies 2. Summary of principal accounting policies Basis of presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and reflect the activities of the following subsidiaries and VIE: Moxian CN Samoa, Moxian BVI, Moxian HK, Moxian Beijing, and Moxian IP Samoa. All inter-company transactions and balances have been eliminated in the consolidation. All other subsidiary companies and the sole VIE, Moyi, have been inactive since September 30, 2018. The unaudited interim condensed consolidated financial information as of December 31, 2019 and for the three months ended December 31, 2019 and 2018 have been prepared, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures, which are normally included in annual consolidated financial statements prepared in accordance with U.S. GAAP, have been omitted pursuant to those rules and regulations. The unaudited interim condensed consolidated financial information should be read in conjunction with the consolidated financial statements and the notes thereto, included in the Company’s Form 10-K for the fiscal year ended September 30, 2019, previously filed with the SEC on January 14, 2020. In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair statement of the Company’s unaudited condensed consolidated financial position as of December 31, 2019 and of its unaudited condensed consolidated results of operations for the three months ended December 31, 2019 and 2018, and of its unaudited condensed consolidated cash flows for the three months ended December 31, 2019 and 2018, as applicable, have been made. The interim results of operations are not necessarily indicative of the operating results for the full fiscal year or any future periods. The following assets and liabilities of the VIE, which has been dormant since September 30, 2018, are included in the accompanying consolidated financial statements of the Company as of December 31, 2019 and September 30, 2019: December 31, 2019 September 30, 2019 Current assets $ - $ - Non-current assets - - Total assets $ - $ - Current liabilities $ 2,043,779 $ 2,043,779 Non-current liabilities - - Total liabilities $ 2,043,779 $ 2,043,779 Reclassification Certain prior period amounts have been reclassified to conform to the current period presentation. Going Concern As explained in Note 1, the Company has been restricted to a single line of business since September 30, 2018. In assessing the Company’s liquidity and its ability to continue as a going concern, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations. If the Company is unable to obtain the necessary additional capital on a timely basis and on acceptable terms, it will be unable to implement its current plans for expansion, repay debt obligations or respond to competitive pressures. Any of these factors would have a material adverse effect on its business, prospects, financial condition and results of operations and raise substantial doubts about the ability of the Company to continue as a going concern. The consolidated financial statements for the period ended December 31, 2019 and September 30, 2019 have been prepared on a going concern basis and do not include any adjustments to reflect the possible future effects on the recoverability and classifications of assets or the amounts and classifications of liabilities that may result from the inability of the Company to continue as a going concern. Risks and Uncertainties The Company’s operations are substantially carried out in the People’s Republic of China (“PRC”). Accordingly, the Company’s business, financial condition and results of operations may be substantially influenced by the political, economic and legal environments in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environments and foreign currency exchange. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things. Since September 30, 2018 the Company’s operations have been carried out in its Beijing subsidiary, Moxian Beijing, whereas the intermediate company in Hong Kong, Moxian HK, provides support for the treasury and corporate functions. All other companies of the Group are dormant and have no business operations. Fair value of financial instruments The Company follows the provisions of Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures.” ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: Level 1-Observable inputs such as unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2-Inputs other than quoted prices that are observable for the asset or liability in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3-Inputs are unobservable inputs which reflect management’s assumptions based on the best available information. The carrying value of cash and cash equivalents, restricted cash, prepayments, deposits and other receivables, Value added tax recoverable, accruals and other payables, loans from related parties and stock subscription payable approximate their fair values because of the short-term nature of these instruments. Use of estimates The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the accompanying unaudited condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates required to be made by management include but not limited to, useful lives of property and equipment, intangible assets valuation, inventory valuation and deferred tax assets. Actual results could differ from those estimates. Property and Equipment, net Property and equipment are recorded at cost less accumulated depreciation and impairment. Significant additions or improvements extending useful lives of assets are capitalized. Maintenance and repairs are charged to expense as incurred. Depreciation and amortization are computed using the straight-line method over the estimated useful lives as follows: Electronic equipment 3-6 years Furniture and fixtures 3-6 years Leasehold improvements Shorter of estimated useful life or term of lease Impairment of long-lived assets The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite – lived intangible assets. Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary. The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion. Due to the continuing losses from operations with minimal revenues, the Company recorded a valuation reserve against its remaining intangible assets in 2018. Revenue recognition The Company currently recognizes revenue from the sale of merchandise through its online platforms. Revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable, and collectability is reasonably assured. Revenue is recorded on a gross basis, net of surcharges and value added tax (“VAT”). The Company recorded revenue on a gross basis because the Company has the following indicators for gross reporting: it is the primary obligor of the sales arrangements, is subject to inventory risks of physical loss, has latitude in establishing prices, has discretion in suppliers’ selection and assumes credit risks on receivables from customers. Revenue from advertising is recognized as advertisements are displayed. Revenue from software development services comprises revenue from time and material and fixed price contracts. Revenue from time and material contracts are recognized as related services are performed. Revenue on fixed price contracts is recognized in accordance with percentage of completion method of accounting. Income taxes The Company utilizes ASC Topic 740 (“ASC 740”) “Income taxes”, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the unaudited condensed consolidated financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 “Income taxes” clarifies the accounting for uncertainty in tax positions. This interpretation requires that an entity recognizes in the unaudited condensed consolidated financial statements the impact of a tax position, if that position is more likely than not of being sustained upon examination, based on the technical merits of the position. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company has elected to classify interest and penalties related to unrecognized tax benefits, if and when required, as part of income tax expense in the unaudited consolidated statements of operations and comprehensive losses. The Company evaluates the level of authority for each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measure the unrecognized benefits associated with the tax positions. As of December 31, 2019 and September 30, 2019, the Company did not have any unrecognized tax benefits. The Company does not anticipate any significant increase to its liability for unrecognized tax benefit within the next 12 months. As of December 31, 2019, the tax years ended December 31, 2011 through December 31, 2018 for the Company’s PRC entities remain open for statutory examination by the PRC tax authorities. Foreign currency transactions and translation The reporting currency of the Company is United States Dollars (the “USD”) and the functional currency of Moxian Beijing is Renminbi (the “RMB”) as China is the primary economic environment in which they operate. The functional currency of Moxian HK is the Hong Kong Dollar (the “HKD”). For financial reporting purposes, the financial statements of Moxian Beijing and Moxian HK, which are prepared using their respective functional currencies, are translated into the reporting currency, USD, so to be consolidated with the Company’s. Monetary assets and liabilities denominated in currencies other than the reporting currency are translated into the reporting currency at the rates of exchange ruling at the balance sheet date. Revenues and expenses are translated using average rates prevailing during the reporting period. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income (loss) in stockholders’ equity (deficiency). Transaction gains and losses are recognized in the unaudited consolidated condensed statements of operations and comprehensive loss. The exchange rates applied are as follows: Balance sheet items, except for equity accounts December 31, 2019 September 30, 2019 RMB:USD 6.9633 7.1484 HKD:USD 7.7886 7.8391 Items in the unaudited condensed consolidated statements of operations and comprehensive loss, and unaudited condensed consolidated statements of cash flows Three Months Ended December 31, 2019 2018 RMB:USD 7.0427 6.9165 HKD:USD 7.8249 7.7503 Research and Development Research and development expenses include payroll, employee benefits, stock-based compensation expense, and other related expenses associated with product development. Research and development expenses also include third-party development, programming costs, and localization costs incurred to translate software for local markets. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached. Once technological feasibility is reached, such costs are capitalized and amortized as part of the cost of revenue over the estimated lives of the product. Recent accounting pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in ASC 605 - Revenue Recognition (“ASC 605”) and most industry-specific guidance throughout ASC 605. The FASB has issued numerous updates that provide clarification on a number of specific issues as well as requiring additional disclosures. The core principle of ASC 606 requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASC 606 defines a five-step process to achieve this core principle and, in doing so, it is possible more judgment and estimates may be required within the revenue recognition process than required under existing U.S. GAAP including identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity’s contracts with customers. The guidance may be adopted through either retrospective application to all periods presented in the financial statements (full retrospective approach) or through a cumulative effect adjustment to retained earnings at the effective date (modified retrospective approach). The guidance was revised in July 2015 to be effective for private companies and emerging growth public companies for annual and interim periods beginning on or after December 15, 2018. These new standards became effective for AESE on January 1, 2019 and were adopted using the modified retrospective method. The adoption of ASC Topic 606 did not have a material impact on our consolidated financial statements as of the date of adoption, and therefore a cumulative-effect adjustment was not required. In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02, “Leases (Topic 842).” ASU 2016-02 requires that a lessee recognize the assets and liabilities that arise from operating leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. This amendment will be effective for private companies and emerging growth companies for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. The FASB issued ASU No. 2018-10 “Codification Improvements to Topic 842, Leases” and ASU No. 2018-11 “Leases (Topic 842) Targeted Improvements” in July 2018, and ASU No. 2018-20 “Leases (Topic 842) - Narrow Scope Improvements for Lessors” in December 2018. ASU 2018-10 and ASU 2018-20 provide certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 allows all entities adopting ASU 2016-02 to choose an additional (and optional) transition method of adoption, under which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. We are currently evaluating the impact that this guidance will have on our consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13 “Financial Instruments - Credit Losses (Topic 326)” and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04 and ASU 2019-05 (collectively Topic 326). Topic 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. We will be required to adopt the provisions of this ASU effective on January 1, 2023, with early adoption permitted for certain amendments. Topic 326 must be adopted by applying a cumulative effect adjustment to retained earnings. The adoption of Topic 326 is not expected to have a material impact on our consolidated financial statements or disclosures. In August 2016, the FASB issued Accounting Standards Update (“ASU”) ASU 2016-15, “Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). The new standard will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. The new standard for private companies and emerging growth public companies is effective for fiscal years beginning after December 15, 2018. We adopted this new standard on January 1, 2019. The adoption of ASU 2016-15 did not have a material impact on our consolidated financial statements or disclosures. In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The new guidance simplifies the accounting for goodwill impairment by eliminating Step 2 of the goodwill impairment test. Under current guidance, Step 2 of the goodwill impairment test requires entities to calculate the implied fair value of goodwill in the same manner as the amount of goodwill recognized in a business combination by assigning the fair value of a reporting unit to all of the assets and liabilities of the reporting unit. The carrying value in excess of the implied fair value is recognized as goodwill impairment. Under the new standard, goodwill impairment is recognized based on Step 1 of the current guidance, which calculates the carrying value in excess of the reporting unit’s fair value. The new standard is effective beginning in January 2020, with early adoption permitted. We do not expect the impact of adopting this guidance to be material to our consolidated financial statements. In July 2018, the FASB issued ASU No. 2018-09, “Codification Improvements” (“ASU 2018-09”). These amendments provide clarifications and corrections to certain ASC subtopics including the following: Income Statement - Reporting Comprehensive Income – Overall (Topic 220-10), Debt - Modifications and Extinguishments (Topic 470-50), Distinguishing Liabilities from Equity – Overall (Topic 480-10), Compensation - Stock Compensation - Income Taxes (Topic 718-740), Business Combinations - Income Taxes (Topic 805-740), Derivatives and Hedging – Overall (Topic 815-10), and Fair Value Measurement – Overall (Topic 820-10). The majority of the amendments in ASU 2018-09 will be effective in annual periods beginning after December 15, 2019. The adoption of ASU 2018-09 is not expected to have a material impact on our consolidated financial statements or disclosures. In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”). The amendments in ASU 2018-13 modify the disclosure requirements associated with fair value measurements based on the concepts in the Concepts Statement, including the consideration of costs and benefits. The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. The amendments are effective for all entities for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The adoption of ASU 2018-13 it not expected to have a material impact our consolidated financial statements. In March 2019, the FASB issued ASU 2019-02, which aligns the accounting for production costs of episodic television series with the accounting for production costs of films. In addition, ASU 2019-02 modifies certain aspects of the capitalization, impairment, presentation and disclosure requirements in Accounting Standards Codification (“ASC”) 926-20 and the impairment, presentation and disclosure requirements in ASC 920-350. This ASU must be adopted on a prospective basis and is effective for annual periods beginning after December 15, 2020, including interim periods within those years, with early adoption permitted. We are currently evaluating the impact that this pronouncement will have on our consolidated financial statements. In December 2019, the FASB issued ASU 2019-12, Income Taxes – Simplifying the Accounting for Income Taxes. The new guidance simplifies the accounting for income taxes by removing several exceptions in the current standard and adding guidance to reduce complexity in certain areas, such as requiring that an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, with early adoption permitted. We are currently assessing the impact that adopting this guidance will have on our consolidated financial statements. X - ReferencesNo definition available. + Details Name: us-gaap_AccountingPoliciesAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionThe entire disclosure for the basis of presentation and significant accounting policies concepts. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). Accounting policies describe all significant accounting policies of the reporting entity. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -URI http://asc.fasb.org/topic&trid=2122369 + Details Name: us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration XML 33 R40.htm IDEA: XBRL DOCUMENT v3.20.1 Subsequent Events (Details Narrative) - USD ($) Mar. 20, 2020 Sep. 30, 2019 Subsequent Event [Member] Market value of nasdaq securities, description The Company that for the last 30 consecutive business days prior to the date of the Notice, the market value of the Company's listed securities was less than $35 million, which does not meet the requirement for continued listing on The Nasdaq Capital Market, as required by the Market Value Rule. In accordance with Nasdaq Listing Rule 5810(c)(3)(C), Nasdaq has provided the Company with 180 calendar days, or until September 16, 2020, to regain compliance with the Market Value Rule. If the Company regains compliance with the Market Value Rule, Nasdaq will provide written confirmation to the Company and close the matter. If the Company does not regain compliance with this requirement by September 16, 2020, the Company will receive written notification from the Staff that its securities are subject to delisting. Subsequent Event [Member] | Maximum [Member] Market value of nasdaq securities $ 35,000,000 Joyful Corporation Limited [Member] Number of common stock new shares issued 2,000,000 Proceeds from issuance of new shares $ 710,000 Joyful Corporation Limited [Member] | RMB [Member] Number of common stock new shares issued 5,000,000 X - DefinitionMarket value of nasdaq securities. + ReferencesNo definition available. + Details Name: MOXC_MarketValueOfNasdaqSecurities Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - DefinitionMarket value of nasdaq securities, description. + ReferencesNo definition available. + Details Name: MOXC_MarketValueOfNasdaqSecuritiesDescription Namespace Prefix: MOXC_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionThe cash inflow from the additional capital contribution to the entity. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3255-108585 + Details Name: us-gaap_ProceedsFromIssuanceOfCommonStock Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - DefinitionNumber of new stock issued during the period. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_StockIssuedDuringPeriodSharesNewIssues Namespace Prefix: us-gaap_ Data Type: xbrli:sharesItemType Balance Type: na Period Type: duration X - Details Name: us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: srt_RangeAxis=srt_MaximumMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: dei_LegalEntityAxis=MOXC_JoyfulCorporationLimitedMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_AwardTypeAxis=MOXC_RenminbiMember Namespace Prefix: Data Type: na Balance Type: Period Type: XML 34 R25.htm IDEA: XBRL DOCUMENT v3.20.1 Summary of Principal Accounting Policies - Schedule of Assets and Liabilities of VIE (Details) - USD ($) Dec. 31, 2019 Sep. 30, 2019 Current assets $ 1,243,507 $ 2,525,632 Total Assets 1,741,770 2,525,632 Current liabilities (1,396,167) (2,376,945) Variable Interest Entity, Primary Beneficiary [Member] Current assets Non-current assets Total Assets Current liabilities 2,043,779 2,043,779 Non-current liabilities TOTAL LIABILITIES $ 2,043,779 $ 2,043,779 X - DefinitionSum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details Name: us-gaap_Assets Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionSum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=118951113&loc=d3e6801-107765 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.9) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118951113&loc=d3e6676-107765 + Details Name: us-gaap_AssetsCurrent Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionSum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(11)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(12)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(15)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(17)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(16)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(14)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(10)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_AssetsNoncurrent Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionSum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19-26) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_Liabilities Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionTotal obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.21) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_LiabilitiesCurrent Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionAmount of obligation due after one year or beyond the normal operating cycle, if longer. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 201.5-02(25)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(23)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 201.5-02(26)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 201.5-02(24)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_LiabilitiesNoncurrent Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - Details Name: srt_ConsolidatedEntitiesAxis=us-gaap_VariableInterestEntityPrimaryBeneficiaryMember Namespace Prefix: Data Type: na Balance Type: Period Type: XML 35 R21.htm IDEA: XBRL DOCUMENT v3.20.1 Accruals and Other Payables (Tables) 3 Months Ended Dec. 31, 2019 Payables and Accruals [Abstract] Schedule of Accruals and Other Payables December 31, 2019 September 30, 2019 Salaries payable $ 29,000 $ 40,510 Agency fees - 391,700 Directors’ fees 28,500 258,000 Accrued expenses 171,964 189,932 Other payables and provisions 865,122 999,510 $ 1,094,586 $ 1,879,652 X - ReferencesNo definition available. + Details Name: us-gaap_PayablesAndAccrualsAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionTabular disclosure of the components of accrued liabilities. + ReferencesNo definition available. + Details Name: us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration XML 36 R29.htm IDEA: XBRL DOCUMENT v3.20.1 Prepayments, Deposits and Other Receivables, Net (Details Narrative) - USD ($) Sep. 30, 2019 Dec. 31, 2019 Common stock par value $ 0.001 $ 0.001 Joyful Corporation Limited [Member] Number of common stock new shares issued 2,000,000 Joyful Corporation Limited [Member] | Share Subscription Agreement [Member] Number of common stock new shares issued 2,000,000 Common stock par value $ 0.001 Share issued price per share $ 1.25 Repayments of new shares issued $ 400,000 X - DefinitionFace amount or stated value per share of common stock. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_CommonStockParOrStatedValuePerShare Namespace Prefix: us-gaap_ Data Type: num:perShareItemType Balance Type: na Period Type: instant X - DefinitionPer share or per unit amount of equity securities issued. + ReferencesNo definition available. + Details Name: us-gaap_SharesIssuedPricePerShare Namespace Prefix: us-gaap_ Data Type: num:perShareItemType Balance Type: na Period Type: instant X - DefinitionNumber of new stock issued during the period. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_StockIssuedDuringPeriodSharesNewIssues Namespace Prefix: us-gaap_ Data Type: xbrli:sharesItemType Balance Type: na Period Type: duration X - DefinitionEquity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_StockIssuedDuringPeriodValueNewIssues Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - Details Name: dei_LegalEntityAxis=MOXC_JoyfulCorporationLimitedMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_TypeOfArrangementAxis=MOXC_ShareSubscriptionAgreementMember Namespace Prefix: Data Type: na Balance Type: Period Type: XML 37 R32.htm IDEA: XBRL DOCUMENT v3.20.1 Intangible Assets (Details Narrative) 3 Months Ended Dec. 31, 2019 USD ($) Goodwill and Intangible Assets Disclosure [Abstract] Amortization expense Research and development expense $ 502,635 X - DefinitionThe aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274 + Details Name: us-gaap_AmortizationOfIntangibleAssets Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - ReferencesNo definition available. + Details Name: us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionThe aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 985 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 730 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373 + Details Name: us-gaap_ResearchAndDevelopmentExpense Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration XML 38 R36.htm IDEA: XBRL DOCUMENT v3.20.1 Income Taxes (Details Narrative) - USD ($) 3 Months Ended 12 Months Ended Dec. 31, 2019 Dec. 31, 2018 Sep. 30, 2019 Sep. 30, 2018 Income Taxes [Line Items] Operating loss carryforwards $ 8,900,000 Operating loss carryforwards, description Future operating income through 2036 U.S. corporate tax rate 21.00% Income tax description On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the "2017 Tax Act") was signed into law making significant changes to the Internal Revenue Code. Changes include, but are not limited to, a U.S. corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017, the transition of U.S international taxation from a worldwide tax system to a territorial system, and a one-time transition tax on the mandatory deemed repatriation of cumulative foreign earnings as of December 31, 2017. As the Company has a September 30 fiscal year-end, the lower corporate income tax rate will be phased in, resulting in a U.S. statutory federal rate of approximately 24.5% for our fiscal year ending September 30, 2018, and 21% for subsequent fiscal years. Accordingly, we have to remeasure our deferred tax assets on net operating loss carryforward in the U.S at the lower enacted cooperated tax rate of 21%. However, this remeasurement has no effect on the Company's income tax expenses as the Company has provided a 100% valuation allowance on its deferred tax assets previously. Effective tax rate 0.00% 0.00% Percentage of deferred tax assets, valuation allowance 100.00% 100.00% Deferred tax assets, valuation allowance $ 9,032,129 $ 9,032,129 Change in deferred tax assets, valuation allowance HONG KONG Income Taxes [Line Items] Effective tax rate 16.50% 16.50% PRC [Member] Income Taxes [Line Items] U.S. corporate tax rate 25.00% PRC [Member] | State and Local Jurisdiction [Member] Income Taxes [Line Items] Operating loss carryforwards $ 20,200,000 Operating loss carryforwards, description net operating loss carry forwards of approximately of $20.2 million in the PRC tax jurisdiction, which expires in the years 2018 through 2022 X - DefinitionIncome taxes. + ReferencesNo definition available. + Details Name: MOXC_IncomeTaxesLineItems Namespace Prefix: MOXC_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionAmount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details Name: us-gaap_DeferredTaxAssetsValuationAllowance Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionPercentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(2)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 + Details Name: us-gaap_EffectiveIncomeTaxRateContinuingOperations Namespace Prefix: us-gaap_ Data Type: num:percentItemType Balance Type: na Period Type: duration X - DefinitionPercentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the valuation allowance for deferred tax assets. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 + Details Name: us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance Namespace Prefix: us-gaap_ Data Type: num:percentItemType Balance Type: na Period Type: duration X - DefinitionPercentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to state and local income tax expense (benefit), net of federal tax expense (benefit). + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details Name: us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes Namespace Prefix: us-gaap_ Data Type: num:percentItemType Balance Type: na Period Type: duration X - DefinitionA brief description of status of the tax examination, significant findings to date, and the entity's position with respect to the findings. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details Name: us-gaap_IncomeTaxExaminationDescription Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionAmount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319 + Details Name: us-gaap_OperatingLossCarryforwards Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionA description of the origin, nature, and characteristics of the tax credit carryforward. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319 + Details Name: us-gaap_TaxCreditCarryforwardDescription Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionAmount of increase (decrease) in the valuation allowance for a specified deferred tax asset. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=116821951&loc=d3e32123-109318 + Details Name: us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - Details Name: srt_StatementGeographicalAxis=country_HK Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: srt_StatementGeographicalAxis=country_CN Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember Namespace Prefix: Data Type: na Balance Type: Period Type: XML 39 R19.htm IDEA: XBRL DOCUMENT v3.20.1 Property and Equipment, Net (Tables) 3 Months Ended Dec. 31, 2019 Property, Plant and Equipment [Abstract] Schedule of Property and Equipment, Net December 31, 2019 September 30, 2019 Electronic equipment $ 2,319,545 $ 2,319,545 Furniture and fixtures 70,596 70,596 Leasehold improvements 263,609 263,609 Total property and equipment 2,653,750 2,653,750 Less: Accumulated depreciation and amortization (2,653,750 ) (2,653,750 ) Total property and equipment, net $ - $ - X - ReferencesNo definition available. + Details Name: us-gaap_PropertyPlantAndEquipmentAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionTabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details Name: us-gaap_PropertyPlantAndEquipmentTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration XML 40 R15.htm IDEA: XBRL DOCUMENT v3.20.1 Subsequent Events 3 Months Ended Dec. 31, 2019 Subsequent Events [Abstract] Subsequent Events 10. Subsequent events The Company has been in continued discussions with Joyful Corporation Limited over the balance of the proceeds from the issue of the 2 million new shares at the end of September, 2019. As at the date of this Report, a further RMB 5 million (equivalent to approximately $710,000) has been received by Joyful and Joyful has agreed that the remaining balance will be settled by May 31, 2020. On February 20, 2020, the Company received a letter from the Nasdaq Stock Market (“Nasdaq”) notifying the Company that it had violated Nasdaq Listing Rule 5250(c)(1) because the Company had not yet filed its Quarterly Report on Form 10-Q for the period ended December 31, 2019. As previously disclosed, the Form 10-Q could not be filed by its February 17, 2020 deadline without unreasonable effort and expenses because the Company’s personnel have been unable to return to work due to travel restrictions and related complications arising from the COVID-19 coronavirus. As of the date of this Report, the COVID-19 outbreak in China, which originated in Wuhan in December 2019, is substantially under control. Travel restrictions remain in place for in-bound traffic and there are quarantine measures at various ports of entry as the economy slowly re-opens. The Company has not had to retrench any staff and resumed normal operations, which beginning in January were materially disrupted, on April 1, 2020. On March 20, 2020, the Company received a notice from Nasdaq notifying the Company that for the last 30 consecutive business days prior to the date of the Notice, the market value of the Company’s listed securities was less than $35 million, which does not meet the requirement for continued listing on The Nasdaq Capital Market, as required by the Market Value Rule. In accordance with Nasdaq Listing Rule 5810(c)(3)(C), Nasdaq has provided the Company with 180 calendar days, or until September 16, 2020, to regain compliance with the Market Value Rule. If the Company regains compliance with the Market Value Rule, Nasdaq will provide written confirmation to the Company and close the matter. If the Company does not regain compliance with this requirement by September 16, 2020, the Company will receive written notification from the Staff that its securities are subject to delisting. At that time, the Company may appeal the delisting determination to a Hearing Panel. X - ReferencesNo definition available. + Details Name: us-gaap_SubsequentEventsAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 855 -URI http://asc.fasb.org/topic&trid=2122774 + Details Name: us-gaap_SubsequentEventsTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration XML 41 R11.htm IDEA: XBRL DOCUMENT v3.20.1 Accruals and Other Payables 3 Months Ended Dec. 31, 2019 Payables and Accruals [Abstract] Accruals and Other Payables 6. Accruals and other payables December 31, 2019 September 30, 2019 Salaries payable $ 29,000 $ 40,510 Agency fees - 391,700 Directors’ fees 28,500 258,000 Accrued expenses 171,964 189,932 Other payables and provisions 865,122 999,510 $ 1,094,586 $ 1,879,652 X - DefinitionThe entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration X - ReferencesNo definition available. + Details Name: us-gaap_PayablesAndAccrualsAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration XML 42 R9.htm IDEA: XBRL DOCUMENT v3.20.1 Property and Equipment, Net 3 Months Ended Dec. 31, 2019 Property, Plant and Equipment [Abstract] Property and Equipment, Net 4. Property and equipment, net December 31, 2019 September 30, 2019 Electronic equipment $ 2,319,545 $ 2,319,545 Furniture and fixtures 70,596 70,596 Leasehold improvements 263,609 263,609 Total property and equipment 2,653,750 2,653,750 Less: Accumulated depreciation and amortization (2,653,750 ) (2,653,750 ) Total property and equipment, net $ - $ - X - ReferencesNo definition available. + Details Name: us-gaap_PropertyPlantAndEquipmentAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionThe entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details Name: us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration XML 43 R1.htm IDEA: XBRL DOCUMENT v3.20.1 Document and Entity Information - shares 3 Months Ended Dec. 31, 2019 Apr. 06, 2020 Document and Entity Information [Abstract] Entity Registrant Name Moxian, Inc. Entity Central Index Key 0001516805 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 false Entity Shell Company false Entity Common Stock, Shares Outstanding 16,191,429 Document Fiscal Period Focus Q1 Document Fiscal Year Focus 2020 X - ReferencesNo definition available. + Details Name: MOXC_DocumentAndEntityInformationAbstract Namespace Prefix: MOXC_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionBoolean flag that is true when the XBRL content amends previously-filed or accepted submission. + ReferencesNo definition available. + Details Name: dei_AmendmentFlag Namespace Prefix: dei_ Data Type: xbrli:booleanItemType Balance Type: na Period Type: duration X - DefinitionEnd date of current fiscal year in the format --MM-DD. + ReferencesNo definition available. + Details Name: dei_CurrentFiscalYearEndDate Namespace Prefix: dei_ Data Type: xbrli:gMonthDayItemType Balance Type: na Period Type: duration X - DefinitionFiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY. + ReferencesNo definition available. + Details Name: dei_DocumentFiscalPeriodFocus Namespace Prefix: dei_ Data Type: dei:fiscalPeriodItemType Balance Type: na Period Type: duration X - DefinitionThis is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006. + ReferencesNo definition available. + Details Name: dei_DocumentFiscalYearFocus Namespace Prefix: dei_ Data Type: xbrli:gYearItemType Balance Type: na Period Type: duration X - DefinitionThe end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD. + ReferencesNo definition available. + Details Name: dei_DocumentPeriodEndDate Namespace Prefix: dei_ Data Type: xbrli:dateItemType Balance Type: na Period Type: duration X - DefinitionThe type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'. + ReferencesNo definition available. + Details Name: dei_DocumentType Namespace Prefix: dei_ Data Type: dei:submissionTypeItemType Balance Type: na Period Type: duration X - DefinitionA unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK. + ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation 12B -Number 240 -Section 12 -Subsection b-2 + Details Name: dei_EntityCentralIndexKey Namespace Prefix: dei_ Data Type: dei:centralIndexKeyItemType Balance Type: na Period Type: duration X - DefinitionIndicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument. + ReferencesNo definition available. + Details Name: dei_EntityCommonStockSharesOutstanding Namespace Prefix: dei_ Data Type: xbrli:sharesItemType Balance Type: na Period Type: instant X - DefinitionIndicate 'Yes' or 'No' whether registrants (1) have 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 registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure. + ReferencesNo definition available. + Details Name: dei_EntityCurrentReportingStatus Namespace Prefix: dei_ Data Type: dei:yesNoItemType Balance Type: na Period Type: duration X - DefinitionIndicate if registrant meets the emerging growth company criteria. + ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation 12B -Number 240 -Section 12 -Subsection b-2 + Details Name: dei_EntityEmergingGrowthCompany Namespace Prefix: dei_ Data Type: xbrli:booleanItemType Balance Type: na Period Type: duration X - DefinitionIndicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure. + ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation 12B -Number 240 -Section 12 -Subsection b-2 + Details Name: dei_EntityFilerCategory Namespace Prefix: dei_ Data Type: dei:filerCategoryItemType Balance Type: na Period Type: duration X - DefinitionBoolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). + ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-T -Number 232 -Section 405 + Details Name: dei_EntityInteractiveDataCurrent Namespace Prefix: dei_ Data Type: dei:yesNoItemType Balance Type: na Period Type: duration X - DefinitionThe exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC. + ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation 12B -Number 240 -Section 12 -Subsection b-2 + Details Name: dei_EntityRegistrantName Namespace Prefix: dei_ Data Type: xbrli:normalizedStringItemType Balance Type: na Period Type: duration X - DefinitionBoolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act. + ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation 12B -Number 240 -Section 12 -Subsection b-2 + Details Name: dei_EntityShellCompany Namespace Prefix: dei_ Data Type: xbrli:booleanItemType Balance Type: na Period Type: duration X - DefinitionIndicates that the company is a Smaller Reporting Company (SRC). + ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation 12B -Number 240 -Section 12 -Subsection b-2 + Details Name: dei_EntitySmallBusiness Namespace Prefix: dei_ Data Type: xbrli:booleanItemType Balance Type: na Period Type: duration XML 44 R5.htm IDEA: XBRL DOCUMENT v3.20.1 Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) 3 Months Ended Dec. 31, 2019 Dec. 31, 2018 Cash Flows from Operating Activities Net gain $ 224,418 $ 1,078 Settlement of Accruals and other payables (92,068) Investment in Research and Development (498,623) Repayment of loans (57,444) Proceeds from Share Subscription 114,888 IPO proceeds released from an indemnification escrow 170,000 Net cash used during the period (308,829) 171,078 Effect of exchange rates on cash and cash equivalents (78,784) 3,147 Net (decrease)/increase in cash and cash equivalents (387,613) 174,225 Cash and cash equivalents, beginning of period 425,632 129,737 Cash and cash equivalents, end of period 38,019 303,962 Supplemental cash flow disclosures: Non-cash financing activities - Share Subscription Proceeds 779,624 Non-cash operating activities - Accruals and other payables $ 877,134 X - DefinitionIPO proceeds released from an indemnification escrow, restricted cash. + ReferencesNo definition available. + Details Name: MOXC_InitialPublicOfferingProceedsDepositedInIndemnificationEscrowRestrictedCash Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - DefinitionInvestment in Research and Development. + ReferencesNo definition available. + Details Name: MOXC_InvestmentInResearchAndDevelopment Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - DefinitionNon-cash financing activities – Share Subscription Proceeds. + ReferencesNo definition available. + Details Name: MOXC_NoncashFinancingActivitiesShareSubscriptionProceeds Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - DefinitionNon-cash operating activities – Accruals and other payables. + ReferencesNo definition available. + Details Name: MOXC_NoncashOperatingActivitiesAccrualsAndOtherPayables Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - DefinitionProceeds from share subscription. + ReferencesNo definition available. + Details Name: MOXC_ProceedsFromShareSubscription Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - DefinitionAmount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes effect from exchange rate changes. + ReferencesNo definition available. + Details Name: us-gaap_CashAndCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - DefinitionAmount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=98513485&loc=SL98516268-108586 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3521-108585 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3044-108585 + Details Name: us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionAmount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 230 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=98513438&loc=d3e33268-110906 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3521-108585 + Details Name: us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - DefinitionAmount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 230 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=98513438&loc=d3e33268-110906 + Details Name: us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - DefinitionThe increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 + Details Name: us-gaap_IncreaseDecreaseInAccruedLiabilities Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - ReferencesNo definition available. + Details Name: us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669619-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669625-108580 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI http://asc.fasb.org/extlink&oid=116637232&loc=SL114874131-224263 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details Name: us-gaap_NetIncomeLoss Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - DefinitionThe cash outflow during the period from the repayment of aggregate short-term and long-term debt. Excludes payment of capital lease obligations. + ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3291-108585 + Details Name: us-gaap_RepaymentsOfDebt Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - ReferencesNo definition available. + Details Name: us-gaap_SupplementalCashFlowInformationAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration XML 45 FilingSummary.xml IDEA: XBRL DOCUMENT 3.20.1 html 69 237 1 false 32 0 false 5 false false R1.htm 00000001 - Document - Document and Entity Information Sheet http://moxian.com/role/DocumentAndEntityInformation Document and Entity Information Cover 1 false false R2.htm 00000002 - Statement - Condensed Consolidated Balance Sheets (Unaudited) Sheet http://moxian.com/role/BalanceSheets Condensed Consolidated Balance Sheets (Unaudited) Statements 2 false false R3.htm 00000003 - Statement - Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) Sheet http://moxian.com/role/BalanceSheetsParenthetical Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) Statements 3 false false R4.htm 00000004 - Statement - Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) Sheet http://moxian.com/role/StatementsOfOperationsAndComprehensiveLoss Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) Statements 4 false false R5.htm 00000005 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited) Sheet http://moxian.com/role/StatementsOfCashFlows Condensed Consolidated Statements of Cash Flows (Unaudited) Statements 5 false false R6.htm 00000006 - Disclosure - Organization and Corporate Developments Sheet http://moxian.com/role/OrganizationAndCorporateDevelopments Organization and Corporate Developments Notes 6 false false R7.htm 00000007 - Disclosure - Summary of Principal Accounting Policies Sheet http://moxian.com/role/SummaryOfPrincipalAccountingPolicies Summary of Principal Accounting Policies Notes 7 false false R8.htm 00000008 - Disclosure - Prepayments, Deposits and Other Receivables, Net Sheet http://moxian.com/role/PrepaymentsDepositsAndOtherReceivablesNet Prepayments, Deposits and Other Receivables, Net Notes 8 false false R9.htm 00000009 - Disclosure - Property and Equipment, Net Sheet http://moxian.com/role/PropertyAndEquipmentNet Property and Equipment, Net Notes 9 false false R10.htm 00000010 - Disclosure - Intangible Assets Sheet http://moxian.com/role/IntangibleAssets Intangible Assets Notes 10 false false R11.htm 00000011 - Disclosure - Accruals and Other Payables Sheet http://moxian.com/role/AccrualsAndOtherPayables Accruals and Other Payables Notes 11 false false R12.htm 00000012 - Disclosure - Loans Sheet http://moxian.com/role/Loans Loans Notes 12 false false R13.htm 00000013 - Disclosure - Income Taxes Sheet http://moxian.com/role/IncomeTaxes Income Taxes Notes 13 false false R14.htm 00000014 - Disclosure - Commitments and Contingencies Sheet http://moxian.com/role/CommitmentsAndContingencies Commitments and Contingencies Notes 14 false false R15.htm 00000015 - Disclosure - Subsequent Events Sheet http://moxian.com/role/SubsequentEvents Subsequent Events Notes 15 false false R16.htm 00000016 - Disclosure - Summary of Principal Accounting Policies (Policies) Sheet http://moxian.com/role/SummaryOfPrincipalAccountingPoliciesPolicies Summary of Principal Accounting Policies (Policies) Policies http://moxian.com/role/SummaryOfPrincipalAccountingPolicies 16 false false R17.htm 00000017 - Disclosure - Summary of Principal Accounting Policies (Tables) Sheet http://moxian.com/role/SummaryOfPrincipalAccountingPoliciesTables Summary of Principal Accounting Policies (Tables) Tables http://moxian.com/role/SummaryOfPrincipalAccountingPolicies 17 false false R18.htm 00000018 - Disclosure - Prepayments, Deposits and Other Receivables, Net (Tables) Sheet http://moxian.com/role/PrepaymentsDepositsAndOtherReceivablesNetTables Prepayments, Deposits and Other Receivables, Net (Tables) Tables http://moxian.com/role/PrepaymentsDepositsAndOtherReceivablesNet 18 false false R19.htm 00000019 - Disclosure - Property and Equipment, Net (Tables) Sheet http://moxian.com/role/PropertyAndEquipmentNetTables Property and Equipment, Net (Tables) Tables http://moxian.com/role/PropertyAndEquipmentNet 19 false false R20.htm 00000020 - Disclosure - Intangible Assets (Tables) Sheet http://moxian.com/role/IntangibleAssetsTables Intangible Assets (Tables) Tables http://moxian.com/role/IntangibleAssets 20 false false R21.htm 00000021 - Disclosure - Accruals and Other Payables (Tables) Sheet http://moxian.com/role/AccrualsAndOtherPayablesTables Accruals and Other Payables (Tables) Tables http://moxian.com/role/AccrualsAndOtherPayables 21 false false R22.htm 00000022 - Disclosure - Income Taxes (Tables) Sheet http://moxian.com/role/IncomeTaxesTables Income Taxes (Tables) Tables http://moxian.com/role/IncomeTaxes 22 false false R23.htm 00000023 - Disclosure - Organization and Corporate Developments (Details Narrative) Sheet http://moxian.com/role/OrganizationAndCorporateDevelopmentsDetailsNarrative Organization and Corporate Developments (Details Narrative) Details http://moxian.com/role/OrganizationAndCorporateDevelopments 23 false false R24.htm 00000024 - Disclosure - Summary of Principal Accounting Policies (Details Narrative) Sheet http://moxian.com/role/SummaryOfPrincipalAccountingPoliciesDetailsNarrative Summary of Principal Accounting Policies (Details Narrative) Details http://moxian.com/role/SummaryOfPrincipalAccountingPoliciesTables 24 false false R25.htm 00000025 - Disclosure - Summary of Principal Accounting Policies - Schedule of Assets and Liabilities of VIE (Details) Sheet http://moxian.com/role/SummaryOfPrincipalAccountingPolicies-ScheduleOfAssetsAndLiabilitiesOfVieDetails Summary of Principal Accounting Policies - Schedule of Assets and Liabilities of VIE (Details) Details 25 false false R26.htm 00000026 - Disclosure - Summary of Principal Accounting Policies - Schedule of Straight-line Method Over Estimated Useful Lives (Details) Sheet http://moxian.com/role/SummaryOfPrincipalAccountingPolicies-ScheduleOfStraight-lineMethodOverEstimatedUsefulLivesDetails Summary of Principal Accounting Policies - Schedule of Straight-line Method Over Estimated Useful Lives (Details) Details 26 false false R27.htm 00000027 - Disclosure - Summary of Principal Accounting Policies - Schedule of Summary of Exchange Rates of Balance Sheet Items, Except for Equity Accounts (Details) Sheet http://moxian.com/role/SummaryOfPrincipalAccountingPolicies-ScheduleOfSummaryOfExchangeRatesOfBalanceSheetItemsExceptForEquityAccountsDetails Summary of Principal Accounting Policies - Schedule of Summary of Exchange Rates of Balance Sheet Items, Except for Equity Accounts (Details) Details 27 false false R28.htm 00000028 - Disclosure - Summary of Principal Accounting Policies - Summary of Statements of Operations, Comprehensive Loss and Cash Flows (Details) Sheet http://moxian.com/role/SummaryOfPrincipalAccountingPolicies-SummaryOfStatementsOfOperationsComprehensiveLossAndCashFlowsDetails Summary of Principal Accounting Policies - Summary of Statements of Operations, Comprehensive Loss and Cash Flows (Details) Details 28 false false R29.htm 00000029 - Disclosure - Prepayments, Deposits and Other Receivables, Net (Details Narrative) Sheet http://moxian.com/role/PrepaymentsDepositsAndOtherReceivablesNetDetailsNarrative Prepayments, Deposits and Other Receivables, Net (Details Narrative) Details http://moxian.com/role/PrepaymentsDepositsAndOtherReceivablesNetTables 29 false false R30.htm 00000030 - Disclosure - Prepayments, Deposits and Other Receivables, Net - Schedule of Prepayments, Deposits and Other Receivables, Net (Details) Sheet http://moxian.com/role/PrepaymentsDepositsAndOtherReceivablesNet-ScheduleOfPrepaymentsDepositsAndOtherReceivablesNetDetails Prepayments, Deposits and Other Receivables, Net - Schedule of Prepayments, Deposits and Other Receivables, Net (Details) Details 30 false false R31.htm 00000031 - Disclosure - Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) Sheet http://moxian.com/role/PropertyAndEquipmentNet-ScheduleOfPropertyAndEquipmentNetDetails Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) Details 31 false false R32.htm 00000032 - Disclosure - Intangible Assets (Details Narrative) Sheet http://moxian.com/role/IntangibleAssetsDetailsNarrative Intangible Assets (Details Narrative) Details http://moxian.com/role/IntangibleAssetsTables 32 false false R33.htm 00000033 - Disclosure - Intangible Assets - Schedule of Intangible Assets (Details) Sheet http://moxian.com/role/IntangibleAssets-ScheduleOfIntangibleAssetsDetails Intangible Assets - Schedule of Intangible Assets (Details) Details 33 false false R34.htm 00000034 - Disclosure - Accruals and Other Payables - Schedule of Accruals and Other Payables (Details) Sheet http://moxian.com/role/AccrualsAndOtherPayables-ScheduleOfAccrualsAndOtherPayablesDetails Accruals and Other Payables - Schedule of Accruals and Other Payables (Details) Details 34 false false R35.htm 00000035 - Disclosure - Loans (Details Narrative) Sheet http://moxian.com/role/LoansDetailsNarrative Loans (Details Narrative) Details http://moxian.com/role/Loans 35 false false R36.htm 00000036 - Disclosure - Income Taxes (Details Narrative) Sheet http://moxian.com/role/IncomeTaxesDetailsNarrative Income Taxes (Details Narrative) Details http://moxian.com/role/IncomeTaxesTables 36 false false R37.htm 00000037 - Disclosure - Income Taxes - Schedule of Effective Income Tax Rates (Details) Sheet http://moxian.com/role/IncomeTaxes-ScheduleOfEffectiveIncomeTaxRatesDetails Income Taxes - Schedule of Effective Income Tax Rates (Details) Details 37 false false R38.htm 00000038 - Disclosure - Income Taxes - Schedule of Valuation Allowance (Details) Sheet http://moxian.com/role/IncomeTaxes-ScheduleOfValuationAllowanceDetails Income Taxes - Schedule of Valuation Allowance (Details) Details 38 false false R39.htm 00000039 - Disclosure - Commitments and Contingencies (Details Narrative) Sheet http://moxian.com/role/CommitmentsAndContingenciesDetailsNarrative Commitments and Contingencies (Details Narrative) Details http://moxian.com/role/CommitmentsAndContingencies 39 false false R40.htm 00000040 - Disclosure - Subsequent Events (Details Narrative) Sheet http://moxian.com/role/SubsequentEventsDetailsNarrative Subsequent Events (Details Narrative) Details http://moxian.com/role/SubsequentEvents 40 false false All Reports Book All Reports moxc-20191231.xml moxc-20191231.xsd moxc-20191231_cal.xml moxc-20191231_def.xml moxc-20191231_lab.xml moxc-20191231_pre.xml http://xbrl.sec.gov/dei/2019-01-31 http://fasb.org/srt/2019-01-31 http://xbrl.sec.gov/country/2017-01-31 http://fasb.org/us-gaap/2019-01-31 true true XML 46 Show.js IDEA: XBRL DOCUMENT // Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission. Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105. var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0); e.removeAttribute('id');a.parentNode.appendChild(e)}} if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'} e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}} XML 47 R27.htm IDEA: XBRL DOCUMENT v3.20.1 Summary of Principal Accounting Policies - Schedule of Summary of Exchange Rates of Balance Sheet Items, Except for Equity Accounts (Details) Dec. 31, 2019 Sep. 30, 2019 RMB:USD [Member] Exchange rates applied 6.9633 7.1484 HKD:USD [Member] Exchange rates applied 7.7886 7.8391 X - DefinitionForeign exchange rate used to translate amounts denominated in functional currency to reporting currency. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6897108&loc=SL6897125-166521 + Details Name: us-gaap_ForeignCurrencyExchangeRateTranslation1 Namespace Prefix: us-gaap_ Data Type: xbrli:pureItemType Balance Type: na Period Type: instant X - Details Name: us-gaap_AwardTypeAxis=MOXC_RenminbiAndUnitedStatesDollarMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_AwardTypeAxis=MOXC_HongKongDollarAndUnitedStatesDollarMember Namespace Prefix: Data Type: na Balance Type: Period Type: XML 48 R23.htm IDEA: XBRL DOCUMENT v3.20.1 Organization and Corporate Developments (Details Narrative) 12 Months Ended Jun. 21, 2019 USD ($) $ / shares shares May 02, 2019 USD ($) shares Nov. 14, 2016 USD ($) $ / shares shares Jan. 30, 2015 USD ($) Feb. 21, 2014 USD ($) Sep. 30, 2019 USD ($) shares Sep. 30, 2017 USD ($) Sep. 30, 2017 CNY (¥) Dec. 31, 2019 USD ($) shares Apr. 22, 2019 shares Apr. 21, 2019 shares Jul. 03, 2012 Organization and Nature of Operations [Line Items] Common stock, shares authorized | shares 50,000,000 50,000,000 50,000,000 250,000,000 Loan outstanding $ (497,293) $ (301,581) IPO [Member] Organization and Nature of Operations [Line Items] Number of new common stock shares issued | shares 2,501,250 Gross proceeds from offering $ 10,005,000 Net proceeds from offering $ 8,500,000 Joyful Corporation Limited [Member] Organization and Nature of Operations [Line Items] Number of shares purchased | shares 2,000,000 Proceeds from shares purchased $ 2,500,000 Joyful Corporation Limited [Member] | Call Option [Member] Organization and Nature of Operations [Line Items] Shares issued price per share | $ / shares $ 1.25 Number of shares purchased | shares 690,000 Moxian CN Samoa from Rebel Group, Inc [Member] Organization and Nature of Operations [Line Items] Equity interests 100.00% Moxian Technologies (Beijing) Co., Ltd. [Member] Organization and Nature of Operations [Line Items] Payments to acquire investments $ 1,500,000 Moxian Technologies (Beijing) Co., Ltd. [Member] | RMB [Member] Organization and Nature of Operations [Line Items] Payments to acquire investments | ¥ ¥ 10,000,000 License and Acquisition Agreement [Member] | Three Loan Creditors [Member] Organization and Nature of Operations [Line Items] Number of new common stock shares issued | shares 720,000 720,000 Loan outstanding $ 6,243,439 Percentage of creditors loan description Under the agreements, all three loan creditors, which are unrelated parties as of the date of the agreements, would write off a total of $6,243,439 of the loans due from the Company and would accept a total of 720,000 shares of Common Stock in settlement of the remaining balances of the loans. The 720,000 new shares of Common Stock were issued on September, 30, 2019. License and Acquisition Agreement [Member] | IP Rights [Member] Organization and Nature of Operations [Line Items] Royalty fee $ 1,000,000 Equity Transfer Agreement [Member] | Moxian CN Samoa from Rebel Group, Inc [Member] Organization and Nature of Operations [Line Items] Equity interests 100.00% Payments to acquire business in joint venture $ 6,782,000 Notes Conversion Agreement [Member] | IPO [Member] Organization and Nature of Operations [Line Items] Shares issued price per share | $ / shares $ 4.00 Moxian BVI [Member] | License and Acquisition Agreement [Member] Organization and Nature of Operations [Line Items] Business combination, consideration transferred $ 1,000,000 License and acquisition agreement description On February 21, 2014, Moxian acquired Moxian Group Limited ("Moxian BVI"), together with its subsidiaries, Moxian (Hong Kong) Limted ("Moxian HK"), Moxian Technology (Shenzhen) Co., Ltd. ("Moxian Shenzhen"), and Moxian Malaysia Sdn. Bhd.("Moxian Malaysia") through our wholly owned subsidiary, Moxian CN Samoa from Rebel Group, Inc. ("REBL"), a company incorporated in the State of Florida and of which our previous Chief Executive Officer, Tan Meng Dong, is a promoter as the term is defined under Rule 405 of Regulation C promulgated under the Securities Act, by entering into a License and Acquisition Agreement (the "License and Acquisition Agreement") in consideration of $1,000,000 ("Moxian BVI Purchase Price"). As a result, Moxian BVI, together with its subsidiaries, Moxian HK, Moxian Shenzhen, and Moxian Malaysia, became the Company's subsidiaries. Under the License and Acquisition Agreement, REBL also agreed to grant us the exclusive right to use REBL's intellectual property rights (collectively, the "IP Rights") in Mainland China, Malaysia, and other countries and regions where REBL conducts its business (the "Licensed Territory"), and the exclusive right to solicit, promote, distribute and sell REBL products and services in the Licensed Territory for five years (the "License,") and in consideration of such License, the Company agreed to pay to REBL (i) $1,000,000 as license maintenance royalty each year commencing on the first anniversary of the date of the License Agreement; and (ii) 3% of the gross profits resulting from the distribution and sale of the products and services on behalf of the Company as an earned royalty. X - DefinitionLicense and acquisition agreement description. + ReferencesNo definition available. + Details Name: MOXC_LicenseAndAcquisitionAgreementDescription Namespace Prefix: MOXC_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionLine items represent reporting concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + ReferencesNo definition available. + Details Name: MOXC_OrganizationAndNatureOfOperationsLineItems Namespace Prefix: MOXC_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionNet proceeds from offering. + ReferencesNo definition available. + Details Name: MOXC_ProceedsFromIssuanceInitialPublicOfferingNet Namespace Prefix: MOXC_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - DefinitionAmount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6613-128477 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6578-128477 + Details Name: us-gaap_BusinessCombinationConsiderationTransferred1 Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - DefinitionThe maximum number of common shares permitted to be issued by an entity's charter and bylaws. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_CommonStockSharesAuthorized Namespace Prefix: us-gaap_ Data Type: xbrli:sharesItemType Balance Type: na Period Type: instant X - DefinitionIdentification of the lender and information about a contractual promise to repay a short-term or long-term obligation, which includes borrowings under lines of credit, notes payable, commercial paper, bonds payable, debentures, and other contractual obligations for payment. This may include rationale for entering into the arrangement, significant terms of the arrangement, which may include amount, repayment terms, priority, collateral required, debt covenants, borrowing capacity, call features, participation rights, conversion provisions, sinking-fund requirements, voting rights, basis for conversion if convertible and remarketing provisions. The description may be provided for individual debt instruments, rational groupings of debt instruments, or by debt in total. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(16)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(13)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(19)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 470 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823 + Details Name: us-gaap_DebtInstrumentDescription Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionThe percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details Name: us-gaap_EquityMethodInvestmentOwnershipPercentage Namespace Prefix: us-gaap_ Data Type: num:percentItemType Balance Type: na Period Type: instant X - DefinitionIncluding the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer). + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(16)(a)(2)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details Name: us-gaap_LoansPayable Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionThe cash outflow associated with the investment in or advances to an entity in which the reporting entity shares control of the entity with another party or group. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3213-108585 + Details Name: us-gaap_PaymentsToAcquireInterestInJointVenture Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - DefinitionThe cash outflow associated with the purchase of all investments (debt, security, other) during the period. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3213-108585 + Details Name: us-gaap_PaymentsToAcquireInvestments Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - DefinitionThe cash inflow associated with the amount received from entity's first offering of stock to the public. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3255-108585 + Details Name: us-gaap_ProceedsFromIssuanceInitialPublicOffering Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - DefinitionAmount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.3) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details Name: us-gaap_RoyaltyExpense Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - DefinitionPer share or per unit amount of equity securities issued. + ReferencesNo definition available. + Details Name: us-gaap_SharesIssuedPricePerShare Namespace Prefix: us-gaap_ Data Type: num:perShareItemType Balance Type: na Period Type: instant X - DefinitionNumber of shares of stock issued during the period pursuant to acquisitions. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_StockIssuedDuringPeriodSharesAcquisitions Namespace Prefix: us-gaap_ Data Type: xbrli:sharesItemType Balance Type: na Period Type: duration X - DefinitionNumber of new stock issued during the period. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_StockIssuedDuringPeriodSharesNewIssues Namespace Prefix: us-gaap_ Data Type: xbrli:sharesItemType Balance Type: na Period Type: duration X - DefinitionValue of stock issued pursuant to acquisitions during the period. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_StockIssuedDuringPeriodValueAcquisitions Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - Details Name: us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=MOXC_JoyfulCorporationLimitedMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_OptionIndexedToIssuersEquityTypeAxis=us-gaap_CallOptionMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: dei_LegalEntityAxis=MOXC_MoxianCNSamoaFromRebelGroupIncMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: dei_LegalEntityAxis=MOXC_MoxianTechnologiesBeijingCoLtdMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_AwardTypeAxis=MOXC_RenminbiMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_TypeOfArrangementAxis=MOXC_LicenseAndAcquisitionAgreementMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=MOXC_ThreeLoanCreditorsMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_IntellectualPropertyMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_TypeOfArrangementAxis=MOXC_EquityTransferAgreementMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_TypeOfArrangementAxis=MOXC_NotesConversionAgreementMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_BusinessAcquisitionAxis=MOXC_MoxianGroupLimitedMember Namespace Prefix: Data Type: na Balance Type: Period Type: XML 49 R26.htm IDEA: XBRL DOCUMENT v3.20.1 Summary of Principal Accounting Policies - Schedule of Straight-line Method Over Estimated Useful Lives (Details) 3 Months Ended Dec. 31, 2019 Electronic Equipment [Member] | Minimum [Member] Property, Plant and Equipment [Line Items] Estimated useful lives 3 years Electronic Equipment [Member] | Maximum [Member] Property, Plant and Equipment [Line Items] Estimated useful lives 6 years Furniture and Fixtures [Member] | Minimum [Member] Property, Plant and Equipment [Line Items] Estimated useful lives 3 years Furniture and Fixtures [Member] | Maximum [Member] Property, Plant and Equipment [Line Items] Estimated useful lives 6 years Leasehold Improvements [Member] Property, Plant and Equipment [Line Items] Estimated useful lives, description Shorter of estimated useful life or term of lease X - DefinitionDescribes the periods of time over which an entity anticipates to receive utility from its property, plant and equipment (that is, the periods of time over which an entity allocates the initial cost of its property, plant and equipment). + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 35 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=68071081&loc=d3e1205-110223 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790 + Details Name: us-gaap_PropertyPlantAndEquipmentEstimatedUsefulLives Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + ReferencesNo definition available. + Details Name: us-gaap_PropertyPlantAndEquipmentLineItems Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionUseful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + ReferencesNo definition available. + Details Name: us-gaap_PropertyPlantAndEquipmentUsefulLife Namespace Prefix: us-gaap_ Data Type: xbrli:durationItemType Balance Type: na Period Type: duration X - Details Name: us-gaap_PropertyPlantAndEquipmentByTypeAxis=MOXC_ElectronicEquipmentMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: srt_RangeAxis=srt_MinimumMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: srt_RangeAxis=srt_MaximumMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember Namespace Prefix: Data Type: na Balance Type: Period Type: XML 50 R22.htm IDEA: XBRL DOCUMENT v3.20.1 Income Taxes (Tables) 3 Months Ended Dec. 31, 2019 Income Tax Disclosure [Abstract] Schedule of Effective Income Tax Rates December 31, 2019 December 31, 2018 U.S. statutory rate 34.0 % 34.0 % Foreign income not registered in the U.S. (34.0 )% (34.0 )% PRC statutory rate 25.0 % 25.0 % Changes in valuation allowance and others (25.0 )% (25.0 )% Effective tax rate 0 % 0 % Schedule of Valuation Allowance December 31, 2019 September 30, 2019 Deferred tax asset from net operating loss and carry-forwards $ 9,032,129 $ 9,032,129 Valuation allowance (9,032,129 ) (9,032,129 ) Deferred tax asset, net $ - $ - X - ReferencesNo definition available. + Details Name: us-gaap_IncomeTaxDisclosureAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionTabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details Name: us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration X - DefinitionTabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details Name: us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration XML 51 R33.htm IDEA: XBRL DOCUMENT v3.20.1 Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) Dec. 31, 2019 Sep. 30, 2019 Acquired Finite-Lived Intangible Assets [Line Items] Gross carrying amount $ 1,805,218 $ 1,805,218 Less: accumulated amortization (1,805,218) (1,805,218) Net intangible assets IP Rights [Member] Acquired Finite-Lived Intangible Assets [Line Items] Gross carrying amount 1,410,335 1,410,335 Other Intangible Assets [Member] Acquired Finite-Lived Intangible Assets [Line Items] Gross carrying amount $ 394,883 $ 394,883 X - DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + ReferencesNo definition available. + Details Name: us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionAccumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details Name: us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: instant X - DefinitionAmount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 928 -SubTopic 340 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6473545&loc=d3e61844-108004 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details Name: us-gaap_FiniteLivedIntangibleAssetsGross Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - DefinitionAmount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details Name: us-gaap_FiniteLivedIntangibleAssetsNet Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: instant X - Details Name: us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_IntellectualPropertyMember Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_OtherIntangibleAssetsMember Namespace Prefix: Data Type: na Balance Type: Period Type: XML 52 R37.htm IDEA: XBRL DOCUMENT v3.20.1 Income Taxes - Schedule of Effective Income Tax Rates (Details) 3 Months Ended Dec. 31, 2019 Dec. 31, 2018 Foreign income not registered in the U.S. (34.00%) (34.00%) Changes in valuation allowance and others (25.00%) (25.00%) Effective tax rate 0.00% 0.00% US [Member] U.S. statutory rate 34.00% 34.00% PRC [Member] U.S. statutory rate 25.00% 25.00% X - DefinitionPercentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(2)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 + Details Name: us-gaap_EffectiveIncomeTaxRateContinuingOperations Namespace Prefix: us-gaap_ Data Type: num:percentItemType Balance Type: na Period Type: duration X - DefinitionPercentage of domestic federal statutory tax rate applicable to pretax income (loss). + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 + Details Name: us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate Namespace Prefix: us-gaap_ Data Type: num:percentItemType Balance Type: na Period Type: duration X - DefinitionPercentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the income tax rates. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details Name: us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate Namespace Prefix: us-gaap_ Data Type: num:percentItemType Balance Type: na Period Type: duration X - DefinitionPercentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to statutory income tax expense (benefit) outside of the country of domicile. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details Name: us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential Namespace Prefix: us-gaap_ Data Type: num:percentItemType Balance Type: na Period Type: duration X - Details Name: srt_StatementGeographicalAxis=country_US Namespace Prefix: Data Type: na Balance Type: Period Type: X - Details Name: srt_StatementGeographicalAxis=country_CN Namespace Prefix: Data Type: na Balance Type: Period Type: XML 53 R14.htm IDEA: XBRL DOCUMENT v3.20.1 Commitments and Contingencies 3 Months Ended Dec. 31, 2019 Commitments and Contingencies Disclosure [Abstract] Commitments and Contingencies 9. Commitments and contingencies Operating Lease The Company currently leases its office premises for RMB150,000 (approximately equivalent to $21,000) per month, inclusive of management fees on a tenancy agreement which will expire in November 2020, if not terminated earlier by mutual consent. Arrangement with Xinhua New Media Co., Ltd In 2015, the Company signed a 5- year agreement with Xinhua New Media Co. Ltd. pursuant to which the Company had exclusive right to operate the Games Channel of the Xinhua app and act as a general agent for all digital advertising on the mobile application. This agreement expires in December 2020. Legal Proceeding As of December 31, 2019, the Company is not aware of any material outstanding claim and litigation against them. X - ReferencesNo definition available. + Details Name: us-gaap_CommitmentsAndContingenciesDisclosureAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionThe entire disclosure for commitments and contingencies. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -URI http://asc.fasb.org/topic&trid=2127136 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 440 -URI http://asc.fasb.org/topic&trid=2144648 + Details Name: us-gaap_CommitmentsAndContingenciesDisclosureTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration XML 54 R10.htm IDEA: XBRL DOCUMENT v3.20.1 Intangible Assets 3 Months Ended Dec. 31, 2019 Goodwill and Intangible Assets Disclosure [Abstract] Intangible Assets 5. Intangible assets December 31, 2019 September 30, 2019 IP rights $ 1,410,335 $ 1,410,335 Other intangible assets 394,883 394,883 1,805,218 $ 1,805,218 Less: accumulated amortization (1,805,218 ) (1,805,218 ) Net intangible assets $ - $ - Due to continuing losses from operations, the Company impaired the remaining intangible assets in 2017, hence there were no amortization expenses for the ensuing periods. During the quarter ended December 31, 2019, the Company outsourced the procurement of 2019 software for a mobile game to a company incorporated in Zhuhai and made payments for research and development under the agreement, totaling $502,635. The development of this mobile game is still in progress and should be completed in the second half of the fiscal year 2020. X - ReferencesNo definition available. + Details Name: us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionThe entire disclosure for all or part of the information related to intangible assets. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details Name: us-gaap_IntangibleAssetsDisclosureTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration XML 55 R18.htm IDEA: XBRL DOCUMENT v3.20.1 Prepayments, Deposits and Other Receivables, Net (Tables) 3 Months Ended Dec. 31, 2019 Prepayments Deposits And Other Receivables Net Schedule of Prepayments, Deposits and Other Receivables, Net December 31, 2019 September 30, 2019 Prepayments to suppliers $ 567,934 $ 567,934 Rental and other deposits 341,674 341,674 Employee advances and others 32,240 32,240 Sub total 941,848 941,848 Less: allowance for doubtful accounts (941,848 ) (941.848 ) Prepayments, deposits and other receivables, net $ - $ - Other Receivable – Share Subscription Proceeds 1,321,756 2,100,000 X - ReferencesNo definition available. + Details Name: MOXC_PrepaymentsDepositsAndOtherReceivablesNetAbstract Namespace Prefix: MOXC_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionTabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details Name: us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock Namespace Prefix: us-gaap_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration XML 56 R4.htm IDEA: XBRL DOCUMENT v3.20.1 Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) 3 Months Ended Dec. 31, 2019 Dec. 31, 2018 Income Statement [Abstract] Revenues $ 383,375 $ 144,515 Selling, general and administrative expenses 158,957 143,437 Gain from operations 224,418 1,078 Gain before income tax 224,418 1,078 Income tax expense Net gain 224,418 1,078 Foreign currency translation adjustments 3,147 Comprehensive gain $ 224,418 $ 4,225 Basic and diluted gain per common share $ 0.01 $ (0.00) Basic and diluted weighted average common shares outstanding 16,191,529 43,563,291 X - DefinitionAmount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e557-108580 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669625-108580 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669619-108580 + Details Name: us-gaap_ComprehensiveIncomeNetOfTax Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - DefinitionThe amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. + ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=117326831&loc=d3e1337-109256 + Details Name: us-gaap_EarningsPerShareBasicAndDiluted Namespace Prefix: us-gaap_ Data Type: num:perShareItemType Balance Type: na Period Type: duration X - DefinitionAmount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 940 -SubTopic 20 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=68072869&loc=d3e41242-110953 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(10)) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(8)) -URI http://asc.fasb.org/extlink&oid=116637232&loc=SL114874131-224263 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(15)) -URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260 + Details Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - ReferencesNo definition available. + Details Name: us-gaap_IncomeStatementAbstract Namespace Prefix: us-gaap_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionAmount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324 + Details Name: us-gaap_IncomeTaxExpenseBenefit Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669619-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669625-108580 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI http://asc.fasb.org/extlink&oid=116637232&loc=SL114874131-224263 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details Name: us-gaap_NetIncomeLoss Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - DefinitionThe net result for the period of deducting operating expenses from operating revenues. + ReferencesNo definition available. + Details Name: us-gaap_OperatingIncomeLoss Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - DefinitionAmount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669646-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 45 -Paragraph 20 -Subparagraph (b,c) -URI http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900 + Details Name: us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - DefinitionAmount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise. + ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130543-203045 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130545-203045 + Details Name: us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: credit Period Type: duration X - DefinitionThe aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. + ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68048583&loc=d3e3636-108311 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details Name: us-gaap_SellingGeneralAndAdministrativeExpense Namespace Prefix: us-gaap_ Data Type: xbrli:monetaryItemType Balance Type: debit Period Type: duration X - DefinitionAverage number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS). + ReferencesNo definition available. + Details Name: us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted Namespace Prefix: us-gaap_ Data Type: xbrli:sharesItemType Balance Type: na Period Type: duration XML 57 R8.htm IDEA: XBRL DOCUMENT v3.20.1 Prepayments, Deposits and Other Receivables, Net 3 Months Ended Dec. 31, 2019 Prepayments Deposits And Other Receivables Net Prepayments, Deposits and Other Receivables, Net 3. Prepayments, deposits and other receivables, net December 31, 2019 September 30, 2019 Prepayments to suppliers $ 567,934 $ 567,934 Rental and other deposits 341,674 341,674 Employee advances and others 32,240 32,240 Sub total 941,848 941,848 Less: allowance for doubtful accounts (941,848 ) (941.848 ) Prepayments, deposits and other receivables, net $ - $ - Other Receivable – Share Subscription Proceeds 1,321,756 2,100,000 On September 30, 2019, the Company issued 2,000,000 new shares of common stock of $0.001 at a price of $1.25 per share to Joyful Corporation Limited, of which $400,000 had been paid at the signing of this Share Subscription Agreement. See also Note 9 on Subsequent Events. X - ReferencesNo definition available. + Details Name: MOXC_PrepaymentsDepositsAndOtherReceivablesNetAbstract Namespace Prefix: MOXC_ Data Type: xbrli:stringItemType Balance Type: na Period Type: duration X - DefinitionPrepayments, Deposits and Other Receivables, Net [Text Block] + ReferencesNo definition available. + Details Name: MOXC_PrepaymentsDepositsAndOtherReceivablesNetBlockText Namespace Prefix: MOXC_ Data Type: nonnum:textBlockItemType Balance Type: na Period Type: duration

Summary of Principal Accounting Policies - Summary of Statements of Operations, Comprehensive Loss and Cash Flows (Details)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
RMB:USD [Member]
Foreign currency translation exchange rate of revenues and expenses	7.0427	6.9165
HKD:USD [Member]
Foreign currency translation exchange rate of revenues and expenses	7.8249	7.7503

Summary of Principal Accounting Policies (Details Narrative)	3 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Income tax examination, likelihood of unfavorable settlement	Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs.

Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 2,653,750	$ 2,653,750
Less: Accumulated depreciation and amortization	(2,653,750)	(2,653,750)
Total property and equipment, net
Electronic Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	2,319,545	2,319,545
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	70,596	70,596
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 263,609	$ 263,609

Commitments and Contingencies (Details Narrative) - 3 months ended Dec. 31, 2019 - Tenancy Agreement [Member]	USD ($)	CNY (¥)
Xinhua New Media Co. Ltd [Member]
Loss Contingencies [Line Items]
Lease expiration date	Dec. 31, 2020	Dec. 31, 2020
Lease agreement term	5 years	5 years
Office Premises [Member]
Loss Contingencies [Line Items]
Monthly lease payments \| $	$ 21,000
Lease expiration date	Nov. 30, 2020	Nov. 30, 2020
Office Premises [Member] \| RMB [Member]
Loss Contingencies [Line Items]
Monthly lease payments \| ¥		¥ 150,000

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Statement of Financial Position [Abstract]
Cash and Cash equivalents	$ 38,019	$ 425,632
Other Receivable - Share Subscription Proceeds (Note 3)	1,205,488	2,100,000
Total current assets	1,243,507	2,525,632
Research and Development (Note 5)	498,263
Total Assets	1,741,770	2,525,632
Accruals and other payables (Note 6)	(1,094,586)	(1,879,652)
Loans payable (Note 7)	(301,581)	(497,293)
Total current liabilities	(1,396,167)	(2,376,945)
Net Assets	345,603	148,687
Preferred stock, $0.001 par value, authorized: 100,000,000 shares. Nil shares issued and outstanding
Common stock, $0.001 par value, authorized: 50,000,000 shares. 16,191,529 shares issued and outstanding as of December 31, 2019 and September 30, 2019, respectively	16,191	16,191
Additional paid-in capital	40,114,606	40,114,606
Accumulated deficiency	(40,509,628)	(40,734,066)
Accumulated other comprehensive income	724,434	751,956
Shareholders' Equity	$ 345,603	$ 148,687

Income Taxes - Schedule of Valuation Allowance (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Deferred tax asset from net operating loss and carry-forwards	$ 9,032,129	$ 9,032,129
Valuation allowance	(9,032,129)	(9,032,129)
Deferred tax asset, net

Prepayments, Deposits and Other Receivables, Net - Schedule of Prepayments, Deposits and Other Receivables, Net (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Prepayments Deposits And Other Receivables Net
Prepayments to suppliers	$ 567,934	$ 567,934
Rental and other deposits	341,674	341,674
Employee advances and others	32,240	32,240
Sub total	941,848	941,848
Less: allowance for doubtful accounts	(941,848)	(941,848)
Prepayments, deposits and other receivables, net
Other Receivable - Share Subscription Proceeds	$ 1,205,488	$ 2,100,000

Accruals and Other Payables - Schedule of Accruals and Other Payables (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Payables and Accruals [Abstract]
Salaries payable	$ 29,000	$ 40,510
Agency fees		391,700
Directors' fees	28,500	258,000
Accrued expenses	171,964	189,932
Other payables and provisions	865,122	999,510
Total	$ 1,094,586	$ 1,879,652

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Dec. 31, 2019	Sep. 30, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	16,191,529	16,191,529
Common stock, shares outstanding	16,191,529	16,191,529

Subsequent Events (Details Narrative) - USD ($)	Mar. 20, 2020	Sep. 30, 2019
Subsequent Event [Member]
Market value of nasdaq securities, description	The Company that for the last 30 consecutive business days prior to the date of the Notice, the market value of the Company's listed securities was less than $35 million, which does not meet the requirement for continued listing on The Nasdaq Capital Market, as required by the Market Value Rule. In accordance with Nasdaq Listing Rule 5810(c)(3)(C), Nasdaq has provided the Company with 180 calendar days, or until September 16, 2020, to regain compliance with the Market Value Rule. If the Company regains compliance with the Market Value Rule, Nasdaq will provide written confirmation to the Company and close the matter. If the Company does not regain compliance with this requirement by September 16, 2020, the Company will receive written notification from the Staff that its securities are subject to delisting.
Subsequent Event [Member] \| Maximum [Member]
Market value of nasdaq securities	$ 35,000,000
Joyful Corporation Limited [Member]
Number of common stock new shares issued		2,000,000
Proceeds from issuance of new shares		$ 710,000
Joyful Corporation Limited [Member] \| RMB [Member]
Number of common stock new shares issued		5,000,000

Summary of Principal Accounting Policies - Schedule of Assets and Liabilities of VIE (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Current assets	$ 1,243,507	$ 2,525,632
Total Assets	1,741,770	2,525,632
Current liabilities	(1,396,167)	(2,376,945)
Variable Interest Entity, Primary Beneficiary [Member]
Current assets
Non-current assets
Total Assets
Current liabilities	2,043,779	2,043,779
Non-current liabilities
TOTAL LIABILITIES	$ 2,043,779	$ 2,043,779

Prepayments, Deposits and Other Receivables, Net (Details Narrative) - USD ($)	Sep. 30, 2019	Dec. 31, 2019
Common stock par value	$ 0.001	$ 0.001
Joyful Corporation Limited [Member]
Number of common stock new shares issued	2,000,000
Joyful Corporation Limited [Member] \| Share Subscription Agreement [Member]
Number of common stock new shares issued	2,000,000
Common stock par value	$ 0.001
Share issued price per share	$ 1.25
Repayments of new shares issued	$ 400,000

Intangible Assets (Details Narrative)	3 Months Ended
Intangible Assets (Details Narrative)	Dec. 31, 2019 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense
Research and development expense	$ 502,635

Income Taxes (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
Income Taxes (Details Narrative) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Taxes [Line Items]
Operating loss carryforwards	$ 8,900,000
Operating loss carryforwards, description		Future operating income through 2036
U.S. corporate tax rate	21.00%
Income tax description	On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the "2017 Tax Act") was signed into law making significant changes to the Internal Revenue Code. Changes include, but are not limited to, a U.S. corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017, the transition of U.S international taxation from a worldwide tax system to a territorial system, and a one-time transition tax on the mandatory deemed repatriation of cumulative foreign earnings as of December 31, 2017. As the Company has a September 30 fiscal year-end, the lower corporate income tax rate will be phased in, resulting in a U.S. statutory federal rate of approximately 24.5% for our fiscal year ending September 30, 2018, and 21% for subsequent fiscal years. Accordingly, we have to remeasure our deferred tax assets on net operating loss carryforward in the U.S at the lower enacted cooperated tax rate of 21%. However, this remeasurement has no effect on the Company's income tax expenses as the Company has provided a 100% valuation allowance on its deferred tax assets previously.
Effective tax rate	0.00%	0.00%
Percentage of deferred tax assets, valuation allowance	100.00%		100.00%
Deferred tax assets, valuation allowance	$ 9,032,129		$ 9,032,129
Change in deferred tax assets, valuation allowance
HONG KONG
Income Taxes [Line Items]
Effective tax rate	16.50%	16.50%
PRC [Member]
Income Taxes [Line Items]
U.S. corporate tax rate	25.00%
PRC [Member] \| State and Local Jurisdiction [Member]
Income Taxes [Line Items]
Operating loss carryforwards				$ 20,200,000
Operating loss carryforwards, description				net operating loss carry forwards of approximately of $20.2 million in the PRC tax jurisdiction, which expires in the years 2018 through 2022

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Dec. 31, 2019	Apr. 06, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	Moxian, Inc.
Entity Central Index Key	0001516805
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	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		16,191,429
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash Flows from Operating Activities
Net gain	$ 224,418	$ 1,078
Settlement of Accruals and other payables	(92,068)
Investment in Research and Development	(498,623)
Repayment of loans	(57,444)
Proceeds from Share Subscription	114,888
IPO proceeds released from an indemnification escrow		170,000
Net cash used during the period	(308,829)	171,078
Effect of exchange rates on cash and cash equivalents	(78,784)	3,147
Net (decrease)/increase in cash and cash equivalents	(387,613)	174,225
Cash and cash equivalents, beginning of period	425,632	129,737
Cash and cash equivalents, end of period	38,019	303,962
Supplemental cash flow disclosures:
Non-cash financing activities - Share Subscription Proceeds	779,624
Non-cash operating activities - Accruals and other payables	$ 877,134

Summary of Principal Accounting Policies - Schedule of Summary of Exchange Rates of Balance Sheet Items, Except for Equity Accounts (Details)	Dec. 31, 2019	Sep. 30, 2019
RMB:USD [Member]
Exchange rates applied	6.9633	7.1484
HKD:USD [Member]
Exchange rates applied	7.7886	7.8391

Organization and Corporate Developments (Details Narrative)						12 Months Ended
	Jun. 21, 2019 USD ($) $ / shares shares	May 02, 2019 USD ($) shares	Nov. 14, 2016 USD ($) $ / shares shares	Jan. 30, 2015 USD ($)	Feb. 21, 2014 USD ($)	Sep. 30, 2019 USD ($) shares	Sep. 30, 2017 USD ($)	Sep. 30, 2017 CNY (¥)	Dec. 31, 2019 USD ($) shares	Apr. 22, 2019 shares	Apr. 21, 2019 shares	Jul. 03, 2012
Organization and Nature of Operations [Line Items]
Common stock, shares authorized \| shares						50,000,000			50,000,000	50,000,000	250,000,000
Loan outstanding						$ (497,293)			$ (301,581)
IPO [Member]
Organization and Nature of Operations [Line Items]
Number of new common stock shares issued \| shares			2,501,250
Gross proceeds from offering			$ 10,005,000
Net proceeds from offering			$ 8,500,000
Joyful Corporation Limited [Member]
Organization and Nature of Operations [Line Items]
Number of shares purchased \| shares	2,000,000
Proceeds from shares purchased	$ 2,500,000
Joyful Corporation Limited [Member] \| Call Option [Member]
Organization and Nature of Operations [Line Items]
Shares issued price per share \| $ / shares	$ 1.25
Number of shares purchased \| shares	690,000
Moxian CN Samoa from Rebel Group, Inc [Member]
Organization and Nature of Operations [Line Items]
Equity interests												100.00%
Moxian Technologies (Beijing) Co., Ltd. [Member]
Organization and Nature of Operations [Line Items]
Payments to acquire investments							$ 1,500,000
Moxian Technologies (Beijing) Co., Ltd. [Member] \| RMB [Member]
Organization and Nature of Operations [Line Items]
Payments to acquire investments \| ¥								¥ 10,000,000
License and Acquisition Agreement [Member] \| Three Loan Creditors [Member]
Organization and Nature of Operations [Line Items]
Number of new common stock shares issued \| shares		720,000				720,000
Loan outstanding		$ 6,243,439
Percentage of creditors loan description		Under the agreements, all three loan creditors, which are unrelated parties as of the date of the agreements, would write off a total of $6,243,439 of the loans due from the Company and would accept a total of 720,000 shares of Common Stock in settlement of the remaining balances of the loans. The 720,000 new shares of Common Stock were issued on September, 30, 2019.
License and Acquisition Agreement [Member] \| IP Rights [Member]
Organization and Nature of Operations [Line Items]
Royalty fee					$ 1,000,000
Equity Transfer Agreement [Member] \| Moxian CN Samoa from Rebel Group, Inc [Member]
Organization and Nature of Operations [Line Items]
Equity interests				100.00%
Payments to acquire business in joint venture				$ 6,782,000
Notes Conversion Agreement [Member] \| IPO [Member]
Organization and Nature of Operations [Line Items]
Shares issued price per share \| $ / shares			$ 4.00
Moxian BVI [Member] \| License and Acquisition Agreement [Member]
Organization and Nature of Operations [Line Items]
Business combination, consideration transferred					$ 1,000,000
License and acquisition agreement description					On February 21, 2014, Moxian acquired Moxian Group Limited ("Moxian BVI"), together with its subsidiaries, Moxian (Hong Kong) Limted ("Moxian HK"), Moxian Technology (Shenzhen) Co., Ltd. ("Moxian Shenzhen"), and Moxian Malaysia Sdn. Bhd.("Moxian Malaysia") through our wholly owned subsidiary, Moxian CN Samoa from Rebel Group, Inc. ("REBL"), a company incorporated in the State of Florida and of which our previous Chief Executive Officer, Tan Meng Dong, is a promoter as the term is defined under Rule 405 of Regulation C promulgated under the Securities Act, by entering into a License and Acquisition Agreement (the "License and Acquisition Agreement") in consideration of $1,000,000 ("Moxian BVI Purchase Price"). As a result, Moxian BVI, together with its subsidiaries, Moxian HK, Moxian Shenzhen, and Moxian Malaysia, became the Company's subsidiaries. Under the License and Acquisition Agreement, REBL also agreed to grant us the exclusive right to use REBL's intellectual property rights (collectively, the "IP Rights") in Mainland China, Malaysia, and other countries and regions where REBL conducts its business (the "Licensed Territory"), and the exclusive right to solicit, promote, distribute and sell REBL products and services in the Licensed Territory for five years (the "License,") and in consideration of such License, the Company agreed to pay to REBL (i) $1,000,000 as license maintenance royalty each year commencing on the first anniversary of the date of the License Agreement; and (ii) 3% of the gross profits resulting from the distribution and sale of the products and services on behalf of the Company as an earned royalty.

Summary of Principal Accounting Policies - Schedule of Straight-line Method Over Estimated Useful Lives (Details)	3 Months Ended
	Dec. 31, 2019
Electronic Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Electronic Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	6 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	6 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives, description	Shorter of estimated useful life or term of lease

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 1,805,218	$ 1,805,218
Less: accumulated amortization	(1,805,218)	(1,805,218)
Net intangible assets
IP Rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,410,335	1,410,335
Other Intangible Assets [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 394,883	$ 394,883

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenues	$ 383,375	$ 144,515
Selling, general and administrative expenses	158,957	143,437
Gain from operations	224,418	1,078
Gain before income tax	224,418	1,078
Income tax expense
Net gain	224,418	1,078
Foreign currency translation adjustments		3,147
Comprehensive gain	$ 224,418	$ 4,225
Basic and diluted gain per common share	$ 0.01	$ (0.00)
Basic and diluted weighted average common shares outstanding	16,191,529	43,563,291