UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549  FORM 10-K  (Mark One)  X. ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the fiscal year ended September 30, 2013  . TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the transition period from ___________ to ___________  WELLNESS CENTER USA, INC. (Name of small business issuer in its charter)  NEVADA333-17321627-2980395(State or other jurisdiction of
incorporation or organization)Commission File Number(IRS Employee Identification No.)  1014 E Algonquin Rd, Ste. 111, Schaumburg, IL, 60173 (Address of Principal Executive Offices)  (847) 925-1885 (Issuer Telephone number)  Not Applicable (Former name or former address, if changed since last report)  Copies of communication to:  Ronald P.  Duplack, Esq. Rieck and Crotty, P.C. 55 West Monroe Street, Suite 3625, Chicago, IL 60603 Telephone (312) 726-4646 Fax (312) 726-0647  Securities registered under Section 12(b) of the Exchange Act:  Title of each class registered:Name of each exchange on which registered:NoneNone  Securities registered under Section 12(g) of the Exchange Act:  Common Stock, par value $0.001 (Title of class)     Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes . No X.  Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes . No X.  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 and posted on its Corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§229.405 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 if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrants knowledge, in definitive proxy or information statements incorporated by reference Part III of this Form 10-K or any amendment to this Form 10-K.   X.  Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of large accelerated filer, accelerated filer and smaller reporting company in Rule 12b-2 of the Exchange Act.  Large accelerated filer.Accelerated filer.Non-accelerated filer. (Do not check if a smaller reporting company)Smaller reporting companyX.  Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes . No X.  There is no established public trading market for our common stock.  State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was sold, or the average bid and asked prices of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter ended March 31, 2013: $27,459,057.  As of January 10, 2014, the registrant had 45,110,670 shares of its common stock issued and outstanding.  Documents Incorporated by Reference: None.   2    TABLE OF CONTENTS


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|PART I     |                                                                                                                  | 4   
|ITEM 1.    | Business                                                                                                         | 4   
|ITEM 1A.   | Risk Factors                                                                                                     | 5   
|ITEM 2.    | Properties                                                                                                       | 15  
|ITEM 3.    | Legal Proceedings                                                                                                | 15  
|ITEM 4.    | Mine Safety Disclosures                                                                                          | 15  
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|PART II    |                                                                                                                  | 16  
|ITEM 5.    | Market for Registrants Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities     | 16  
|ITEM 7.    | Managements Discussion and Analysis of Financial Condition and Results of Operation                             | 27  
|ITEM7A.    | Quantitative and Qualitative Disclosures About Market Risk                                                       | 34  
|ITEM 8.    | Financial Statements and Supplementary Data                                                                      | 34  
|ITEM 9.    | Changes in and Disagreements with Accountants on Accounting and Financial Disclosure                             | 34  
|ITEM 9A.   | Controls and Procedures                                                                                          | 34  
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|PART III   |                                                                                                                  | 37  
|ITEM 10.   | Directors, Executive Officers and Corporate Governance                                                           | 37  
|ITEM 11.   | Executive Compensation                                                                                           | 38  
|ITEM 12.   | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters                   | 40  
|ITEM 13.   | Certain Relationships and Related Transactions, and Director Independence Principal Accounting Fees and Services | 41  
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|PART IV    |                                                                                                                  | 44  
|ITEM 15.   | Exhibits, Financial Statement Schedules                                                                          | 44  
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|SIGNATURES |                                                                                                                  | 46  

3   PART I   ITEM 1. BUSINESS  Background.  Wellness Center USA, Inc. (the Company) was incorporated in the State of Nevada on June 30, 2010.  Since that date, we have been engaged in the development of aminofactory.com, a web-based online store designed to market customized vitamins and other nutritional supplements to the sports industry and health-minded public, and have expanded into additional businesses within the healthcare and medical sectors through two acquisitions, CNS-Wellness LLC (CNS), and Psoria-Shield Inc. (PSI). CNS is a cognitive neuroscience company specializing in the treatment of brain-based behavioral health disorders including developmental, emotional and stress-related problems. PSI is a developer and manufacturer of Ultra Violet (UV) phototherapy devices for the treatment of skin diseases such as; psoriasis, eczema, vitiligo, and others.  Description of CNS.  CNS was organized in the State of Florida on May 26, 2009. CNS provides alternative, scientific approaches to mental health and wellness. It assesses dis-regulations in brain function via EEG-based brain mapping along with other recognized behavioral health assessment tools, such as neuropsychological examinations. Its trained therapists then assist the client to restore brain function to within normative limits using leadingedge modalities, such as LENS, Neurofield EMS therapy, traditional neurofeedback, hemoencephalography, transcranial direct current stimulation, cranial alternating current stimulation, photonic stimulation and heart variability training. The client is periodically assessed throughout and following completion of the treatment program. This enables the clinical team to form treatment protocols as well as demonstrate the effectiveness of the treatment through a comparison of pre-vs. post-treatment assessments.  CNS treatment modalities, when combined in specific manners that are proprietary to CNS, contribute to restoring the brains ability to regulate itself within normative limits. CNS methods are noninvasive and safe, and achieve their goals without the use of prescription pharmaceuticals. This technology helps the client to overcome difficulties with mental health and/or developmental barriers to successful daily functioning, and thereby to experience a higher quality of life.  CNS services appear to have been beneficial to clients, without demonstrable harmful side effects or safety issues.  CNS has serviced approximately 617 clients since commencement of operations in 2009.  There can be no assurance that the experience to date is indicative of results that might be expected from an expanded sample or base.  Description of PSI.  PSI was incorporated under the laws of the State of Florida on June 17, 2009.  It is a medical device design and manufacturing company. It designs, develops and markets a targeted ultraviolet (UV) phototherapy device called the Psoria-Light. The Psoria-Light is designated for use in targeted PUVA photochemistry and UVB phototherapy and is designed to treat certain skin conditions including; psoriasis, vitiligo, atopic dermatitis (eczema), seborrheic dermatitis, and leukoderma.   PSI intends to enter into agreements with third parties, in the United States and internationally, for the manufacture of component parts that make up the Psoria-Light and to license its proprietary technology to third parties domestically and in selected foreign markets.  The Psoria-Light consists of three components: a base console, a color display with touchscreen control, and a hand-held delivery device with a conduit (or tether) between the handheld device and the base console.  PSI requires clearance by the United States Food and Drug Administration (FDA) to market and sell the device in the United States as well as permission from TUV SUD America Inc., PSIs Notified Body, to affix the CE mark to the Psoria-Light in order to market and sell the device in countries of the European Union. PSI submitted a 510(k) application with the FDA for marketing clearance of the device in the United States (application number K103540). To obtain FDA clearance and permission to affix the CE mark, PSI was required to conduct EMC and electrical safety testing, which it completed in the second quarter of 2011. PSI also developed an ISO 13485 compliant quality system for the Psoria-Light which was audited in the fourth quarter of 2011. PSI received FDA clearance on February 11, 2011 (no. K103540) and was granted permission to affix the CE mark on November 10, 2011.  Psoria-Light treatment appears to have been beneficial to clients, without demonstrable harmful side effects or safety issues, and PSI has serviced approximately 200 clients since PSI started to sell the device in January 2012.  There can be no assurance that the experience to date is indicative of results that might be expected from an expanded sample or base.  4     ITEM 1A. RISK FACTORS  An investment in our securities involves an exceptionally high degree of risk and is extremely speculative in nature.  The risks described below are the ones we believe are most important for you to consider. These risks are not the only ones that we face. If events anticipated by any of the following risks actually occur, our business, operating results or financial condition could suffer and the price of our common stock could decline.  WE HAVE RECEIVED A GOING CONCERN OPINION FROM OUR AUDITORS AND WE ARE CURRENTLY OPERATING AT A LOSS, WHICH RAISES SUBSTANTIAL DOUBT ABOUT OUR ABILITY TO CONTINUE AS A GOING CONCERN.  We have received a Going Concern opinion from our auditors. As reflected in the accompanying consolidated financial statements, the Company had an accumulated deficit at September 30, 2013, a net loss and net cash used in operating activities for the fiscal year then ended. These factors raise substantial doubt about the Companys ability to continue as a going concern.  The Company is attempting to generate sufficient revenue; however, the Companys cash position may not be sufficient enough to support the Companys daily operations.  While the Company believes in the viability of its strategy to generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect.  The ability of the Company to continue as a going concern is dependent upon the Companys ability to further implement its business plan and generate sufficient revenues.  IT IS MOST LIKELY THAT WE WILL NEED TO SEEK ADDITIONAL FINANCING THROUGH SUBSEQUENT FUTURE PRIVATE OFFERING OF OUR SECURITIES.  Because the Company does not currently have any financing arrangements, and may not be able to secure favorable terms for future financing, the Company may need to raise capital through the sale of its common stock. The sale of additional equity securities will result in dilution to our stockholders.  UNFAVORABLE PUBLICITY OR CONSUMER ACCEPTANCE OF OUR PRODUCTS OR OF NUTRITIONAL SUPPLEMENTS GENERALLY COULD REDUCE OUR SALES.  We will be highly dependent upon consumer acceptance of the safety, efficacy and quality of our products, as well as similar products distributed by other companies. Consumer acceptance of products can be significantly influenced by scientific research or findings, national media attention and other publicity about product use. A product may be received favorably, resulting in high sales associated with that product that may not be sustainable as consumer preferences change. In addition, recent studies have challenged the safety or benefit of certain nutritional supplements and dietary ingredients. Future scientific research or publicity could be unfavorable to our industry or any of our particular products and may not be consistent with earlier favorable research or publicity. A future research report or publicity that is perceived by our consumers as less than favorable or that question earlier favorable research or publicity could have a material adverse effect on our ability to generate revenue. Adverse publicity in the form of published scientific research, statements by regulatory authorities or otherwise, whether or not accurate, that associates consumption of our products or any other similar products with illness or other adverse effects, or that questions the benefits of our or similar products, or that claims that such products are ineffective could have a material adverse effect on our business, reputation, financial condition or results of operations.  COMPLYING WITH NEW AND EXISTING GOVERNMENT REGULATION, BOTH IN THE U.S. AND ABROAD, COULD SIGNIFICANTLY INCREASE OUR COSTS AND LIMIT OUR ABILITY TO MANUFACTURE OUR PRODUCTS.  The processing, formulation, manufacturing, packaging, labeling, advertising, distribution and sale of our products are subject to regulation by several U.S. federal agencies, including the FDA, the Federal Trade Commission, or FTC, the Postal Service, the Consumer Product Safety Commission, the Department of Agriculture and the Environmental Protection Agency, as well as various state, local and international laws and agencies of the localities in which our products are sold. Government regulations may prevent or delay the introduction or require the reformulation of our products.  The FDA regulates, among other things, the manufacture, composition, safety, labeling, marketing and distribution of dietary supplements (including vitamins, minerals, herbs, and other dietary ingredients for human use). The FDA may not accept the evidence of safety we present for new dietary supplements we wish to market, or they may determine that a particular dietary supplement or ingredient that we currently market presents an unacceptable health risk. If that occurs, we could be required to cease distribution of and/or recall supplements or products containing that ingredient.  The FDA may also determine that certain advertising and promotional claims, statements or activities are not in compliance with applicable laws and regulations and may determine that a particular statement is an unacceptable drug claim or an unauthorized version of a food or dietary supplement health claim. Failure to comply with FDA or other regulatory requirements could prevent us from marketing particular dietary supplement products or subject us to administrative, civil or criminal penalties.  5    The FTC exercises jurisdiction over the advertising of dietary supplements and has instituted numerous enforcement actions against dietary supplement companies for failing to have adequate substantiation for claims made in advertising or for using false or misleading advertising claims. The FTC routinely polices the market for deceptive dietary supplement advertising and accepts and reviews complaints from the public concerning such advertising.  The FTC also regulates deceptive advertising claims and promotional offers of savings compared to regular prices. The National Advertising Division, or NAD, of the Council of Better Business Bureaus oversees an industry-sponsored self-regulatory system that permits competitors to resolve disputes over advertising claims, including promotions for savings off of regular prices. The NAD has no enforcement authority of its own but may refer promotions to the FTC that the NAD views as violating FTC guides or rules. Violations of these orders could result in substantial monetary penalties.  Additional or more stringent regulations of dietary supplements and other products have been considered from time to time. We are not able to predict the nature of such future laws, regulations, repeals or interpretations or to predict the effect additional governmental regulation would have on our business in the future. These developments could require reformulation of certain products to meet new standards, product recalls, discontinuation of production of certain products not amenable to reformulation, additional record-keeping requirements, increased documentation of the properties of certain products, additional or different labeling, additional scientific substantiation, adverse event reporting or other new requirements. Any such developments could increase our costs significantly, restrict our ability to sell our products, delay our ability to deliver products on time, result in customer migration to other suppliers, or otherwise have a material adverse effect on our business, financial condition and results of operations. For example, the Dietary Supplement and Nonprescription Drug Consumer Protection Act, requiring mandatory adverse event reporting for all dietary supplements and over-the-counter drugs sold in the U.S., was recently signed into law. This law could materially increase our record keeping and documentation costs. In addition, the FDA has issued revised final rules on Good Manufacturing Practice (GMP), creating new requirements for manufacturing, packaging or holding of dietary ingredients and dietary supplements. These regulations require dietary supplements to be prepared, packaged and held in compliance with stricter rules, and require quality control provisions similar to those in the drug GMP regulations. We or our third-party manufacturers may not be able to comply with the new rules without incurring additional expenses, which could be significant.  WE WILL OPERATE IN A HIGHLY COMPETITIVE INDUSTRY, AND OUR FAILURE TO COMPETE EFFECTIVELY COULD ADVERSELY AFFECT OUR MARKET SHARE, FINANCIAL CONDITION AND GROWTH PROSPECTS.  The U.S. vitamins and dietary supplements industry is a large and highly fragmented industry. Our potential competitors include specialty retailers, supermarkets, drugstores, mass merchants, multi-level marketing organizations, online merchants, mail-order companies and a variety of other participants in the industry. The principle elements of competition in the industry are price, selection and distribution channel offerings. We believe that the market is also highly sensitive to the introduction of new products, including various prescription drugs, which may rapidly capture a significant share of the market. In the U.S., we shall also compete for sales with heavily advertised national brands manufactured by large pharmaceutical and food companies, as well as other retailers. In addition, as some products gain market acceptance, we may experience increased competition for those products as more participants enter the market. Currently, we are not a manufacturer. To the extent that we become a manufacturer or engage third party manufacturers to produce our products, our manufacturing capabilities may not be adequate or sufficient to compete with large scale, direct or third-party manufacturers of nutritional supplements. Certain of ourpotential competitors are larger than us and have longer operating histories, larger customer bases, greater brand recognition and greater resources for marketing, advertising and product promotion. They may be able to secure inventory from vendors on more favorable terms, operate with a lower cost structure or adopt more aggressive pricing policies. In addition, our potential competitors may be more effective and efficient in introducing new products. We may not be able to compete effectively, and our attempt to do so may require us to increase marketing and/or reduce our prices, which may result in lower margins. Failure to effectively compete could adversely affect our market share, financial condition and growth prospects.  OUR DECISIONS TO ACQUIRE CNS AND PSI WERE BASED UPON ASSUMPTIONS WHICH MAY PROVE TO BE ERRONEOUS.  Our decision to acquire CNS was based upon assumptions regarding CNS operations and services, the potential market for CNS services and our ability to integrate CNS operations in a manner that would enable us to expand operations of the current clinic and to identify and develop additional clinics at locations to be determined. Our decision was based in part upon National Institute of Mental Health (NIMH) data indicating that in any given year an estimated 26.2 percent of Americans ages 18 and older suffer from a diagnosable mental disorder.  We assumed that such data suggested a potential client population that might benefit from CNS services.  We further assumed that additional potential CNS client populations would derive from individuals suffering from acquired brain injuries and children with developmental conditions associated with dis-regulations of the brain such as AD/HD, learning disorders, autism and Aspergers disorder.  We assumed that CNS services could address these populations in the Tampa Bay-area, as well as other locations and that such services would be favorably perceived and accepted by such potential populations.  6    Our decision to acquire PSI was based upon assumptions regarding PSIs operations and services, the potential market for the Psoria-Light and our ability to integrate PSI operations in a manner that would enable us to launch the marketing and sale of the Psoria-Light. Our decision was based in part upon 2009 statistics indicating that more than $11.25 billion is spent annually in the United States to treat psoriasis and National Psoriasis Foundation data indicating that psoriasis is known to affect 2% to 3% of the human population.  Surveys conducted by the National Psoriasis Foundation from 2003 to 2005 indicated that at least 50% of sufferers were receiving no treatment, that prescriptions were widely utilized, and that UV therapy was under-utilized.  We assumed that such data suggested a potential client population that might benefit from Psoria-Light treatments.  We further assumed that additional potential client populations would derive from individuals suffering from certain skin conditions including psoriasis, vitiligo, atopic dermatitis (eczema), seborrheic dermatitis, and leukoderma. We assumed that Psoria-Light treatments could address such populations in the Tampa Bay-area, as well as other locations and that such treatments would be favorably perceived and accepted by such potential populations.  Our assumptions regarding CNS and PSI may prove to be erroneous.  Each company is a small development stage company with a limited operating history. Each is currently operating at a loss, and there is no assurance that its business development plans and strategies will ever be successful, or that their respective products and services will be favorably perceived and accepted by our assumed potential client populations in the Tampa Bay-area or anywhere else.  CNS services appear to have been beneficial to clients, without demonstrable harmful side effects or safety issues, but it has serviced approximately 617 clients since commencement of operations in 2009.   PSIs Psoria-Light treatment appears to have been beneficial to clients, without demonstrable harmful side effects or safety issues, but it has serviced approximately 200 clients since PSI started to sell the device in January 2012.  There can be no assurance that the experience to date is indicative of results that might be expected from an expanded sample or base.  CNS PROVIDES ALTERNATIVE SCIENTIFIC APPROACHES TO MENTAL HEALTH AND WELLNESS THAT ARE NOVEL.  CNS success depends upon the acceptance by healthcare providers and clients of CNS treatment modalities as a preferred method of treatment for brain-based behavioral health disorders including developmental, emotional and stress-related problems. There can be no assurance that we will be able to achieve and maintain such market acceptance by healthcare providers or clients. We believe that market acceptance of CNS modalities will depend on many factors, including:  · the perceived advantages or disadvantages of CNS treatments compared to other alternative treatments and devices; · the safety and efficacy of the treatments; · the availability and success of other alternative treatments and devices; · the price of the treatments relative to alternative treatments and devices; and · our success in building an effective sales and marketing team and the effectiveness of our marketing strategies.  CNS alternative scientific approaches are novel and not widely used.  They may be considered to have certain advantages, including the following:  · treats brain-based disorders by treating the very root of the problem (poor brain function), not by alleviating symptoms:; · non-invasive, safe, scientifically based and yet very highly effective for many conditions; and · treatment allow for documenting ongoing improvements in the client's condition using specific and measurable results.  However, they may be considered to have certain disadvantages, including the following:  · neurotherapy takes at least 20 or more treatments. As such, it is not an instant gratification fix; · it is limited (at present) to emotional, developmental and traumatic conditions; not helpful for neurogedenerative or neuropsychiatric conditions; and · insurance reimbursement is variable and hard to predict, however this appears to be improving..  CNS services appear to have been beneficial to clients, without demonstrable harmful side effects or safety issues, and it has serviced approximately 617 clients since commencement of operations in 2009.  There can be no assurance that the experience to date is indicative of results that might be expected from an expanded sample or base. Consequently, there can be no assurance that CNS modalities will ever achieve and maintain market acceptance among healthcare providers and clients. Any failure to satisfy healthcare provider or client demands or to achieve meaningful market acceptance will seriously harm our business and our ability to generate revenues and may prevent us from ever becoming profitable.  7    PSI PROVIDES ALTERNATIVE SCIENTIFIC APPROACHES TO UV SKIN TREATMENT THAT ARE NOVEL.  PSIs success depends upon the acceptance by healthcare providers and clients of Psoria-Light treatment as a preferred method of treatment for psoriasis and other UV-treatable skin conditions. There can be no assurance that we will be able to achieve and maintain such market acceptance by healthcare providers or clients.  Psoriasis, eczema, and vitiligo, are common skin conditions that can be challenging to treat, and often cause the patient significant psychosocial stress. Patients undergo a variety of treatments to address these skin conditions, including routine consumption of systemic and biologic drug therapies which are highly toxic, reduce systemic immune system function, and come with a host of chemotherapy-like side effects. Ultraviolet (UV) phototherapy is a clinically validated treatment modality for these disorders. ).   To obtain FDA clearance and permission to affix the CE mark, PSI was required to conduct EMC and electrical safety testing, which it completed in the second quarter of 2011.  PSI also developed an ISO 13485 compliant quality system for the Psoria-Light which was audited in the fourth quarter of 2011.  PSI received FDA clearance on February 11, 2011 (no. K103540) and was granted permission to affix the CE mark on November 10, 2011.  In its 510(k) application with the FDA (application number K103540), PSI asserted that the Psoria-Light was substantially equivalent in intended use and technology to two predicate devices, the X -Trac Excimer Laser, which has wide acceptance in the medical billing literature and has a large installed base in the U.S., and the Dualight, another competing targeted UV phototherapy device.  Traditionally, non-targeted therapy was administered by lamps that emitted either UVA or UVB light to both diseased and healthy skin. While sunblocks or other UV barriers may be used to protect healthy skin, the UV administered in this manner must be low dosage to avoid excessive exposure of healthy tissue. Today, targeted UV phototherapy devices administer much higher dosages of light only to affected tissue, resulting   in clearance in the case of psoriasis and eczema, and repigmentation in the case of vitiligo, at much faster rates than non-targeted (low dosage) UV treatments.  Targeted UV treatments are typically administered to smaller total body surface areas, and are therefore used to treat the most intense parts of a patients disease. Non-targeted UV treatment is typically used as a follow-up and for maintenance, capable of treating large surfaces of the body. Excimer laser devices (UVB at 308nm) are expensive and consume dangerous chemicals (Xenon and Chlorine). Mercury lamp devices (UVB and/or UVA) require expensive lamp replacements regularly and require special disposal (due to mercury content). Additionally, mercury lamp devices typically deliver wavelengths of light below 300nm. While within the UVB spectrum, it has been shown that wavelengths below 300nm produce significantly more sunburn type side effects than do wavelengths between 300 and 320nm without improvement in therapeutic benefit.  The Psoria-Light is a targeted UV phototherapy device which produces UVB light between 300 and 320 nm as well as UVA light between 350 and 395nm, does not consume dangerous chemicals or require special environmental disposal and is cost effective for clinicians, which will increase patient access to this type of treatment.  It has several unique and advanced features that we believe will distinguish it from the non-targeted and targeted UV phototherapy devices that are currently being used by dermatologists and other healthcare providers. These features include the following: the utilization of deep narrow-band UVB (NB-UVB) LEDs as light sources;  the ability to produce both UVA or NB-UVB therapeutic wavelengths;  an integrated high resolution digital camera and patient record integration capabilities;  the ability to export to an external USB memory device a PDF file of patient treatment information including a patent pending graph that includes digital images plotted against user tracked metrics which can be submitted to improve medical reimbursements;  an accessory port and ability to update software; ease of placement and portability;  advanced treatment site detection safety sensor; international language support; a warranty which includes the UV lamp(s); and  a non-changeable treatment log (that does not include HIPPA information).  Psoria-Light treatments appear to have been beneficial to clients, without demonstrable harmful side effects or safety issues, but PSI has serviced approximately 200 clients since PSI started to sell the device in January 2012.  There can be no assurance that the experience to date is indicative of results that might be expected from an expanded sample or base. Consequently, there can be no assurance that Psoria-Light treatments will ever achieve and maintain market acceptance among healthcare providers and clients. Any failure to satisfy healthcare provider or client demands or to achieve meaningful market acceptance will seriously harm our business and our ability to generate revenues and may prevent us from ever becoming profitable.  WE RELY UPON CNS AND PSI PERSONNEL TO OPERATE THEIR RESPECTIVE BUSINESSES AND THE LOSS OF KEY PERSONNEL COULD HAVE A MATERIALLY ADVERSE AFFECT ON OUR BUSINESS, FINANCIAL CONDITION OR RESULTS OF OPERATIONS.  We rely upon CNSs current executive management team to operate CNS business. The CNS management team currently includes William A. Lambos and Peter A. Hannouche. These two individuals founded CNS, developed its operation and business plans, serve as its principal executive officers, and manage all aspects of the business. Although we have employment agreements with Mr. Lambos and Mr. Hannouche, we cannot guarantee that either of them will remain affiliated with us.  8    We rely upon PSIs current executive management to operate PSIs business. PSIs executive management currently consists of Scot L. Johnson.  Mr. Johnson founded PSI, developed its operation and business plans, and serves as its principal executive officer, and manages all aspects of the business. Although we have an employment agreement with Mr. Johnson, we cannot guarantee that he will remain affiliated with us.  If any of our key personnel were to cease their affiliation with us, our operating results could suffer. Further, we do not maintain key person life insurance on any executive officer. If we lose or are unable to obtain the services of key personnel, our business, financial condition or results of operations could be materially and adversely affected.  CNS AND PSI HAVE LIMITED EXPERIENCE IN MARKETING THEIR RESPECTIVE PRODUCTS AND SERVICES.  CNS and PSI each has undertaken initial, limited marketing efforts for their respective products and services. Their   sales and marketing teams will compete against the experienced and well-funded sales organizations of competitors. Their revenues and ability to achieve profitability will depend largely on the effectiveness of their respective sales and marketing team. Each will face significant challenges and risks related to marketing its services, including, but not limited to, the following:  · the ability of sales representatives to obtain access to or persuade adequate numbers of healthcare providers to purchase and use their respective products and services; · the ability to recruit, properly motivate, retain, and train adequate numbers of qualified sales and marketing personnel; · the costs associated with hiring, training, maintaining, and expanding an effective sales and marketing team; and · assuring compliance with government regulatory requirements affecting the healthcare industry.  PSI plans to establish a network of distributors in selected foreign markets to market, sell and distribute the Psoria-Light device. If PSI fails to select or use appropriate foreign distributors, or if the sales and marketing strategies of such distributors prove ineffective in generating sales of the device, our revenues would be adversely affected and we might never become profitable.  COMMERCIALIZATION OF CNS AND PSI PRODUCTS AND SERVICES WILL REQUIRE US TO BUILD AND MAINTAIN SOPHISTICATED SALES AND MARKETING TEAMS.  Neither CNS nor PSI has any prior experience with commercializing their respective products and services. To successfully commercialize their products and services we will need to establish and maintain sophisticated sales and marketing teams. Experienced sales representatives may be difficult to locate and retain, and all new sales representatives will need to undergo extensive training. There is no assurance that we will be able to recruit and retain sufficiently skilled sales representatives, or that any new sales representatives will ultimately become productive. If we are unable to recruit and retain qualified and productive sales personnel, our ability to commercialize our product and to generate revenues will be impaired, and our business will be harmed.  CNS AND PSI EACH FACES SIGNIFICANT COMPETITION FROM COMPANIES WITH GREATER RESOURCES AND WELL-ESTABLISHED SALES CHANNELS, WHICH MAY MAKE IT DIFFICULT FOR US TO ACHIEVE MARKET PENETRATION.  The markets for CNS and PSIs respective products and services are highly competitive and are significantly affected by new treatment and product introductions. Direct competitors may enjoy competitive advantages, including:  · established service and product lines with proven results; · brand awareness; · name recognition; · established product acceptance by healthcare providers and clients; · established relationships with healthcare providers and clients; · integrated distribution networks; and · greater financial resources for product development, sales and marketing, and patent litigation.  Many competitors may have significantly greater funds to spend on the research, development, promotion and sale of new and existing services and products. These resources can enable them to respond more quickly to new or emerging technologies and changes in the market.  9    CNS OR PSI MAY BECOME INVOLVED IN FUTURE LITIGATION OR CLAIMS THAT MAY NEGATIVELY AFFECT OUR RESULTS OF OPERATIONS.  Healthcare providers and clients that use CNS or PSI products or services may bring product liability or other claims against us. To limit such exposure, CNS and PSI each plans to develop a comprehensive training and education program for persons using their respective products and services.  There can be no assurance that such training and education programs will help avoid complications resulting from treatment. In addition, although they may provide such training and education, they may not be able to ensure proper treatment in each instance and may be unsuccessful at avoiding significant liability exposure as a result. While CNS and PSI each currently maintains and plans to continue to maintain liability insurance in amounts they consider sufficient, such insurance may prove insufficient to provide coverage against any or all asserted claims. In addition, experience ratings and general market conditions may change at any time so as to render them unable to obtain or maintain insurance on acceptable terms, or at all. In addition, regardless of merit or eventual outcome, product liability and other claims may result in:  · the diversion of managements time and attention from our business and operations; · the expenditure of large amounts of cash on legal fees, expenses and payment of settlements or damages; · decreased demand for CNS and PSI products and services; and · negative publicity and injury to our reputation.  Each and every one of above consequences of claims and litigation occur could have a material adverse effect on CNS, PSI, the Company, and our business operations and financial condition.  HEALTHCARE PROVIDERS MAY BE UNABLE TO OBTAIN COVERAGE OR REIMBURSEMENT FROM THIRD-PARTY PAYORS FOR CNS OR PSORIA-LIGHT TREATMENTS, WHICH COULD LIMIT OUR ABILITY TO MARKET CNS AND PSI PRODUCTS AND SERVICES.  We expect that healthcare providers will bill various third-party payors, such as Medicare, Medicaid, other governmental programs, and private insurers, for CNS and Psoria-Light treatments. We believe that the cost of CNS and Psoria-Light treatments is generally already reimbursable under governmental programs and most private plans. Accordingly, we believe that healthcare providers will generally not require new billing authorizations or codes in order to be compensated for performing medically necessary procedures using CNS and Psoria-Light treatments. There can be no assurance, however, that coverage, coding and reimbursement policies of third-party payors will not change in the future.  PSIs success in selected foreign markets will also depend upon the eligibility of the Psoria-Light device for coverage and reimbursement by government-sponsored healthcare payment systems and third-party payors. In both the United States and foreign markets, healthcare cost-containment efforts are prevalent and are expected to continue. Prospective clients failure to obtain sufficient reimbursement could limit our ability to market the CNS and PSI products and services and decrease our ability to generate revenue.  WE PLAN TO RELY ON THIRD PARTY DISTRIBUTORS FOR PSI SALES, MARKETING AND DISTRIBUTION ACTIVITIES IN FOREIGN COUNTRIES.  Although we plan to market and sell the Psoria-Light device directly through our own sales representatives in the domestic market, we plan to rely on third party distributors to sell, market, and distribute the device in selected international markets. Because we intend to rely on third party distributors for sales, marketing and distribution activities in international markets, we will be subject to a number of risks associated with our dependence on these third party distributors, including:  · lack of day-to-day control over the activities of third-party distributors; · third-party distributors may not fulfill their obligations to us or otherwise meet our expectations; · third-party distributors may terminate their arrangements with us on limited or no notice or may change the terms of these arrangements in a manner unfavorable to us for reasons outside of our control; and · disagreements with our distributors could require or result in costly and time-consuming litigation or arbitration.  If we fail to establish and maintain satisfactory relationships with third-party distributors, we may be unable to sell, market and distribute the Psoria-Light device in international markets, our revenues and market share may not grow as anticipated, and we could be subject to unexpected costs which would harm our results of operations and financial condition.  10    TO THE EXTENT WE ENGAGE IN MARKETING AND SALES ACTIVITIES OUTSIDE THE UNITED STATES, WE WILL BE EXPOSED TO RISKS ASSOCIATED WITH EXCHANGE RATE FLUCTUATIONS, TRADE RESTRICTIONS AND POLITICAL, ECONOMIC AND SOCIAL INSTABILITY.  If we follow through with our plans to sell the Psoria-Light device in foreign markets, we will be subject to various risks associated with conducting business abroad. A foreign government may require us to obtain export licenses or may impose trade barriers or tariffs that could limit our ability to build our international presence. Our operations in some markets also may be adversely affected by political, economic and social instability in foreign countries. We may also face difficulties in managing foreign operations, longer payment cycles, problems with collecting accounts receivable, and limits on our ability to enforce our intellectual property rights. In addition, for financial reporting purposes, our foreign sales will be translated from local currency into U.S. dollars based on exchange rates and, if we do not hedge our foreign currency transactions, we will be subject to the risk of changes in exchange rates. If we are unable to adequately address the risks of doing business abroad, our business may be harmed.  THE PSORIA-LIGHT AND ANY FUTURE MEDICAL DEVICE PRODUCTS ARE SUBJECT TO A LENGTHY AND UNCERTAIN DOMESTIC REGULATORY PROCESS.  PSIs Psoria-Light device and future medical device products, if any, are subject to extensive regulation in the United States by the FDA. The FDA regulates the research, testing, manufacturing, safety, labeling, storage, record keeping, promotion, distribution and production of medical devices in the United States to ensure that medical products distributed domestically are safe and effective for their intended uses. In order for us to market the Psoria-Light for use in the United States, we were required to first obtain clearance from the FDA pursuant to Section 510(k) of the Federal Food, Drug, and Cosmetic Act (the FFDCA).  Clearance under Section 510(k) requires demonstration that a new device is substantially equivalent to another device with 510(k) clearance or grandfather status. If the FDA agrees that a device is substantially equivalent to a predicate device, it will grant clearance to commercially market the device. The FDA has a statutory 90-day period to respond to a 510(k) submission. As a practical matter, clearance often takes longer. The FDA may require further information, including clinical data, to make a determination regarding substantial equivalence. If the FDA determines that a device, or its intended use, is not substantially equivalent, the FDA will place the device, or the particular use of the device, into Class III, and the device sponsor must then fulfill much more rigorous pre-marketing requirements.  If the FDA does not act favorably or quickly in its review of a 501(k) submission, the submitting party may encounter significant difficulties and costs in its efforts to obtain FDA clearance or approval,  all of which could delay or preclude the sale of a device.  The FDA may request additional data or require the submitting party to conduct further testing or compile more data, including clinical data and clinical studies, in support of a 510(k) submission.  Instead of accepting a 510(k) submission, the FDA may require the submitting party to submit a pre-market approval application (PMA), which is typically a much more complex and burdensome application than a 510(k). To support a PMA, the FDA may require that the submitting party conduct one or more clinical studies to demonstrate that the device is safe and effective. In addition, the FDA may place significant limitations upon the intended use of a device as a condition to a 510(k) clearance or PMA approval. Product applications can also be denied or withdrawn due to failure to comply with regulatory requirements or the occurrence of unforeseen problems following clearance or approval. Any delays or failure to obtain FDA clearance or approvals of any  future medical device products we develop, any limitations imposed by the FDA on product use, or the costs of obtaining FDA clearance or approvals could have a material adverse effect on our business, financial condition and results of operations.  PSI submitted its 510(k) for the Psoria-Light to the FDA and on December 3, 2010 was assigned application number K103540. The 510(k) application for Psoria-Light was a traditional application and asserted that the Psoria-Light is substantially equivalent in intended use and technology to two predicate devices, the X-Trac Excimer Laser and the Dualight, which are competing targeted UV phototherapy devices.   PSI began regulatory testing of the Psoria-Light in December 2010 for EMC and electrical safety (required for FDA and CE mark sales), and completed that testing in the second quarter of 2011. PSI received FDA clearance of the Psoria-Light on February11, 2011 (no. K103540). If the Psoria-Light is significantly modified subsequent to its FDA clearance, the FDA may require submission of a separate 510(k) or PMA for the modified product before it may be marketed in the United States.  If we develop any future medical device products we will be required to seek and obtain FDA approval prior to any marketing or sales in the United States and in accordance with the 510(k) or PMA process.  11    THE PSORIA-LIGHT WILL BE SUBJECT TO VARIOUS INTERNATIONAL REGULATORY PROCESSES AND APPROVAL REQUIREMENTS. IF WE DO NOT OBTAIN AND MAINTAIN THE NECESSARY INTERNATIONAL REGULATORY APPROVALS, WE WILL NOT BE ABLE TO MARKET AND SELL OUR PRODUCTS IN FOREIGN COUNTRIES.  To be able to market and sell PSIs Psoria-Light device in other countries, we must obtain regulatory approvals and comply with the regulations of those countries. These regulations, including the requirements for approvals and the time required for regulatory review, vary from country to country. Obtaining and maintaining foreign regulatory approvals are expensive, and we cannot be certain that we will receive regulatory approvals in any foreign country in which we plan to market our product. If we fail to obtain or maintain regulatory approval in any foreign country in which we plan to market our product, our ability to generate revenue will be harmed.  The European Union requires that manufacturers of medical products obtain the right to affix the CE mark to their products before selling them in member countries of the European Union. The CE mark is an international symbol of adherence to quality assurance standards and compliance with applicable European medical device directives. In order to obtain the right to affix the CE mark to products, a manufacturer must obtain certification that its processes meet certain European quality standards.  PSI began regulatory testing of the Psoria-Light in December 2010 for EMC and electrical safety (required for FDA and CE mark sales), and completed that testing in the second quarter of 2011.   PSI was granted permission to affix the CE mark to the Psoria-Light in the fourth quarter of 2011.  If we modify the Psoria-Light product or develop other new products in the future, we would expect to apply for permission to affix the CE mark to such products. In addition, we would be subject to annual regulatory audits in order to maintain any CE mark permissions we may obtain. We do not know whether we will be able to obtain permission to affix the CE mark to our initial, future or modified products or that we will continue to meet the quality and safety standards required to maintain any permission we may receive. If we are unable to obtain permission to affix the CE mark to any of our products, we will not be permitted to sell our products in member countries of the European Union, which will have a material adverse effect on our business, financial condition and results of operations. In addition, if after receiving permission to affix the CE mark to our products, we are unable to maintain such permission, we will no longer be able to sell our products in member countries of the European Union.  OUR ABILITY TO ACHIEVE COMMERCIAL SUCCESS WILL DEPEND IN PART ON OBTAINING AND MAINTAINING PATENT PROTECTION (IF ANY) AND TRADE SECRET PROTECTION RELATING TO THE PSORIA-LIGHT, THE TECHNOLOGY ASSOCIATED WITH THE PSORIA-LIGHT, AND ANY OTHER PRODUCTS AND TECHNOLOGY WE MAY DEVELOP, AS WELL AS SUCCESSFULLY DEFENDING OUR PATENT(S) (IF ANY) AND LICENSED PATENTS (IF ISSUED) AGAINST THIRD PARTY CHALLENGES. IF WE ARE UNABLE TO OBTAIN AND MAINTAIN PROTECTION FOR OUR INTELLECTUAL PROPERTY AND PROPRIETARY TECHNOLOGY, THE VALUE OF OUR PRODUCTS WILL BE ADVERSELY AFFECTED, AND WE WILL NOT BE ABLE TO PROTECT SUCH TECHNOLOGY FROM UNAUTHORIZED USE BY THIRD PARTIES.  Our commercial success will depend largely on our ability to obtain and maintain patent protection and intellectual property protection covering certain aspects of the technology that we intend to utilize in the development and commercialization of PSIs initial medical device product, the Psoria-Light, and to obtain and maintain patent and intellectual property protection for any other products that we may develop and seek to market. In order to protect our competitive position for the Psoria-Light and any other products that we may develop and seek to market, we, or our executive officers, as the case may be, will have to:  · prevent others from successfully challenging the validity or enforceability of our issued, pending, or licensed patents (if any); · prevent others from infringing upon, our issued, pending, or licensed patents (if any) and our other proprietary rights; · operate our business, including the manufacture, sale and use of the Psoria-Light and any other products, without infringing upon the proprietary rights of others; · successfully enforce our rights to issued, pending, or licensed patents (if any) against third parties when necessary and appropriate; and · obtain and protect commercially valuable patents or the rights to patents both domestically and abroad.  No patents have been issued for any CNS products or methods, or any of the technology associated with such products, and we cannot guarantee that any patents will be issued for such products or any of the technology associated with such products.  PSI was issued one patent on its Psoria-Light technology on July 9th 2013, US 8,481,982, covering a unique patient safety feature.  No other patents have been issued for PSI products or methods, or any of the other technology associated with such products, and we cannot guarantee that any other patents will be issued for such products or any of the technology associated with such products.  Neither the Company nor any of our officers or directors has filed (nor does the Company or any of our officers or directors currently have an intention to file) for any international patent protection for any of our products or any of the technology associated with our products.  12    Protection of intellectual property in the markets in which we compete is highly uncertain and involves complex legal and scientific questions. It may be difficult to obtain patents relating to our products or technology. Furthermore, any changes in, or unexpected interpretations of, the patent laws may adversely affect our ability to enforce our patent position.  WE EXPECT TO RELY ON TRADEMARKS, TRADE SECRET PROTECTIONS, KNOW-HOW AND CONTRACTUAL SAFEGUARDS TO PROTECT CNS AND PSI NON-PATENTED INTELLECTUAL PROPERTY AND PROPRIETARY TECHNOLOGY.  We expect to rely on trademarks, trade secret protections, know-how and contractual safeguards to protect CNS and PSI non-patented intellectual property and proprietary technology. Current CNS and PSI employees, consultants and advisors have entered into, and future employees, consultants and advisors will be required to enter into, confidentiality agreements that prohibit the disclosure or use of confidential information. We also intend to enter into confidentiality agreements to protect our confidential information delivered to third parties for research and other purposes. There can be no assurance that we will be able to effectively enforce these agreements or that the subject confidential information will not be disclosed, that others will not independently develop substantially equivalent confidential information and techniques or otherwise gain access to our confidential information or that we can meaningfully protect our confidential information.  Costly and time-consuming litigation could be necessary to enforce and determine the scope and protectability of confidential information, and failure to maintain the confidentiality of confidential information could adversely affect our business by causing us to lose any competitive advantage maintained through such confidential information.  The protection of proprietary technology through claims of trade secret status has been the subject of increasing claims and litigation by various companies both to protect proprietary rights and for competitive reasons even where proprietary claims are unsubstantiated. The prosecution of proprietary claims or the defense of such claims is costly and uncertain given the uncertainty and rapid development of the principles of law pertaining to this area.  Disputes may arise in the future with respect to the ownership of rights to any technology developed with consultants, advisors or collaborators. These and other possible disagreements could lead to delays in the collaborative research, development or commercialization of our products, or could require or result in costly and time-consuming litigation that may not be decided in our favor. Any such event could have a material adverse effect on our business, financial condition and results of operations by delaying or preventing our commercialization of innovations or by diverting our resources away from revenue-generating projects.  OUR ABILITY TO MARKET PSI PRODUCTS IN SOME FOREIGN COUNTRIES MAY BE IMPAIRED BY THE ACTIVITIES AND INTELLECTUAL PROPERTY RIGHTS OF THIRD PARTIES.  We plan to market and sell PSI products in select international markets. Neither the Company nor any of our officers or directors has filed (nor does the Company or any of our officers or directors currently have an intention to file) for any international patent protection for any of our products or any of the technology associated with our products. However, to successfully enter into these international markets and achieve desired revenues internationally, we may need to enforce our patent and trademark rights (if any) against third parties that we believe may be infringing on our rights. The laws of some foreign countries do not protect intellectual property, including patents, to as great an extent as do the laws of the United States. Policing unauthorized use of our intellectual property is difficult, and there is a risk that despite the expenditure of significant financial resources and the diversion of management attention, any measures that we take to protect our intellectual property may prove inadequate in these countries. Our competitors in these countries may independently develop similar technology or duplicate our products, thus likely reducing our potential sales in these countries. Furthermore, our future patent rights (if any) may be limited in enforceability to the United States or certain other select countries, which may limit our intellectual property rights abroad.  NO MARKET CURRENTLY EXISTS FOR OUR SECURITIES AND WE CANNOT ASSURE YOU THAT SUCH A MARKET WILL EVER DEVELOP, OR IF DEVELOPED, WILL BE SUSTAINED.  Our common stock is not currently eligible for trading on any stock exchange and there can be no assurance that our common stock will be listed on any stock exchange in the future. We presently are listed on the NASD OTCQB Bulletin Board trading system pursuant to Rule 15c2-11 of the Securities Exchange Act of 1934, but there can be no assurance we will maintain such a listing. The bulletin board tends to be highly illiquid, in part because there is no national quotation system by which potential investors can track the market price of shares except through information received or generated by a limited number of broker-dealers that make a market in particular stocks. There is a greater chance of market volatility for securities that trade on the bulletin board as opposed to a national exchange or quotation system. This volatility may be caused by a variety of factors, including: the lack of readily available price quotations; the absence of consistent administrative supervision of "bid" and "ask" quotations; lower trading volume; and general market conditions. If no market for our shares materializes, you may not be able to sell your shares or may have to sell your shares at a significantly reduced price.  13    IF OUR SHARES OF COMMON STOCK ARE ACTIVELY TRADED ON A PUBLIC MARKET, THEY WILL IN ALL LIKELIHOOD BE PENNY STOCKS.  Broker-dealer practices in connection with transactions in penny stocks are regulated by certain penny stock rules adopted by the SEC. Penny stocks generally are equity securities with a price per share of less than $5.00 (other than securities registered on certain national securities exchanges or quoted on the NASDAQ Stock Market, provided that current price and volume information with respect to transactions in such securities is provided by the exchange or system). The penny stock rules require a broker-dealer, prior to a transaction in a penny stock not otherwise exempt from the rules, to deliver a standardized risk disclosure document that provides information about penny stocks and the risks in the penny stock market. The broker-dealer must also provide the customer with current bid and offer quotations for the penny stock, the compensation of the broker-dealer and its salesperson in the transaction, and monthly account statements showing the market value of each penny stock held in the customers account. In addition, the penny stock rules generally require that prior to a transaction in a penny stock the broker-dealer make a special written determination that the penny stock is a suitable investment for the purchaser and receive the purchasers written agreement to the transaction. These disclosure requirements may have the effect of reducing the level of trading activity in the secondary market for a stock that becomes subject to the penny stock rules.  WE WILL INCUR ONGOING COSTS AND EXPENSES FOR SEC REPORTING AND COMPLIANCE WITHOUT REVENUE WE MAY NOT BE ABLE TO REMAIN IN COMPLIANCE, MAKING IT DIFFICULT FOR INVESTORS TO SELL THEIR SHARES, IF AT ALL.  We have a very limited number of market makers and are quoted on the OTC Electronic Bulletin Board. To be eligible for quotation, issuers must remain current in their filings with the SEC. In order for us to remain in compliance we will require future revenues to cover the cost of these filings, which could comprise a substantial portion of our available cash resources. If we are unable to generate sufficient revenues to remain in compliance it may be difficult for you to resell any shares you may purchase, if at all.  FAILURE TO ACHIEVE AND MAINTAIN EFFECTIVE INTERNAL CONTROLS IN ACCORDANCE WITH SECTION 404 OF THE SARBANES-OXLEY ACT OF 2002 COULD HAVE A MATERIAL ADVERSE EFFECT ON OUR BUSINESS AND STOCK PRICE.  Section 404 of the Sarbanes-Oxley Act of 2002 (the Sarbanes-Oxley Act) requires that we establish and maintain an adequate internal control structure and procedures for financial reporting and include a report of management on our internal control over financial reporting in our annual report on Form 10-K. That report must contain an assessment by management of the effectiveness of our internal control over financial reporting and must include disclosure of any material weaknesses in internal control over financial reporting that we have identified.  The Company has six directors with two (2) of whom are independent; accordingly, we cannot establish board committees with independent members to oversee certain functions such as compensation or audit issues for internal control and reporting purposes.  Until we have a majority of our board of directors being independent members, if ever, there will be limited oversight of our managements decisions and activities and little ability of shareholders to challenge or reverse those activities and decisions, even if they are not in the best interests of our shareholders.  THE MARKET PRICE FOR OUR COMMON SHARES IS PARTICULARLY VOLATILE GIVEN OUR STATUS AS A RELATIVELY UNKNOWN COMPANY WITH A SMALL AND THINLY TRADED PUBLIC FLOAT, LIMITED OPERATING HISTORY AND LACK OF PROFITS WHICH COULD LEAD TO WIDE FLUCTUATIONS IN OUR SHARE PRICE. YOU MAY BE UNABLE TO SELL YOUR COMMON SHARES AT OR ABOVE YOUR PURCHASE PRICE, WHICH MAY RESULT IN SUBSTANTIAL LOSSES TO YOU.  The market for our common shares is characterized by significant price volatility when compared to seasoned issuers, and we expect that our share price will continue to be more volatile than a seasoned issuer for the indefinite future. The volatility in our share price is attributable to a number of factors. First, as noted above, our common shares are sporadically and thinly traded. As a consequence of this lack of liquidity, the trading of relatively small quantities of shares by our shareholders may disproportionately influence the price of those shares in either direction. The price for our shares could, for example, decline precipitously in the event that a large number of our common shares are sold on the market without commensurate demand, as compared to a seasoned issuer which could better absorb those sales without adverse impact on its share price. Secondly, we are a speculative or risky investment due to our limited operating history and lack of profits to date, and uncertainty of future market acceptance for our potential products and services. As a consequence of this enhanced risk, more risk-adverse investors may, under the fear of losing all or most of their investment in the event of negative news or lack of progress, be more inclined to sell their shares on the market more quickly and at greater discounts than would be the case with the stock of a seasoned issuer. Many of these factors are beyond our control and may decrease the market price of our common shares, regardless of our operating performance. We cannot make any predictions or projections as to what the prevailing market price for our common shares will be at any time, including as to whether our common shares will sustain their current market prices, or as to what effect that the sale of shares or the availability of common shares for sale at any time will have on the prevailing market price.  14    WE DO NOT PAY DIVIDENDS ON OUR COMMON STOCK.  We have not paid any dividends on our common stock and do not anticipate paying dividends in the foreseeable future. We plan to retain earnings, if any, to finance the development and expansion of our business.   ITEM 2. PROPERTIES  Our principal executive offices are located at 1014 E. Algonquin Road, Suite 111, Schaumburg, Illinois 60173. Our telephone number is (847)-925-1885.  We occupy the office space pursuant to a sub-lease executed as of December 20, 2010 for a period of one year expiring December 31, 2011, with the base rent of $1,909.50 per month, which has been subsequently extended through December 31, 2014 with the same terms and conditions.   The sub-lease is with a related party.  CNS offices are located at Two Urban Centre, 4890 West Kennedy Boulevard, Suite 295, Tampa, Florida 33609.   CNS telephone number is (813) 235-4270.  CNS occupies the location pursuant to a lease executed by CNS as of August 11, 2010 which extends through February 28, 2016, with initial monthly base rent of $10,621.33, which is subject to annual increases at the rate of 3%, and additional rent in the form of a pro-rata share of common area maintenance operating and maintenance expenses.  PSI offices are located at 6408 West Linebaugh Avenue, Suite 103, Tampa, Florida 33625.   PSIs telephone number is (866) 725-0969.  In January, 2011 PSI occupied both Suites 103 and 104 pursuant to a lease executed by PSI which was extended through January, 2013, with monthly base rent of $3,000, which was subject to additional rent in the form of a pro-rata share of common area maintenance operating and maintenance expenses.  The combined suites comprised a total of approximately 3,050 square feet and included office space, a sales area, space for inventory, manufacturing and receiving operations, as well as an engineering lab and video conferencing room. In January 2013 PSI renewed the lease to only occupy Suite 103, with monthly base rent of $2,000, which was subject to additional rent in the form of a pro-rata share of common area maintenance operating and maintenance expenses.  The Suite 103 comprised approximately 2,000 square feet and included office space, a sales area, space for inventory, manufacturing and receiving operations, as well as an engineering lab and video conferencing room.   ITEM 3. LEGAL PROCEEDINGS  There are no pending legal proceedings to which the Company is a party or in which any director, nominee for director, executive officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or security holder is a party adverse to the Company or has a material interest adverse to the Company. The Companys property is not the subject of any pending legal proceedings.  ITEM 4. MINE SAFETY DISCLOSURES.  Not applicable.   15    PART II  ITEM 5. MARKET FOR REGISTRANTS COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES  No Public Market for Our Common Stock  The market price of our common stock is subject to significant fluctuations in response to variations in our quarterly operating results, general trends in the market, and other factors, over many of which we have little or no control. In addition, broad market fluctuations, as well as general economic, business and political conditions, may adversely affect the market for our common stock, regardless of our actual or projected performance.  Common Stock  We are authorized by our Articles of Incorporation to issue up to 75,000,000 shares of common stock, par value $0.001 per share. As of September 30, 2013 there were 44,657,337 shares of common stock issued and outstanding. Holders of shares of common stock have full voting rights, one vote for each share held of record. Stockholders are entitled to receive dividends as may be declared by the Board out of funds legally available therefore and share pro rata in any distributions to stockholders upon liquidation. Stockholders have no conversion, pre-emptive or subscription rights. All outstanding shares of common stock are fully paid and non-assessable.  Preferred Stock  The Company does not have any Preferred Stock authorized.  Dividends  We have not paid any cash dividends to our shareholders.  The declaration of any future cash dividends is at the discretion of our board of directors and depends upon our earnings, if any, our capital requirements and financial position, and other pertinent conditions.  It is our present intention not to pay any cash dividends in the foreseeable future, but rather to reinvest earnings, if any, in our business operations.  Warrants  March 2012 Issuances  In March 2012, the Company issued (i) warrants to purchase 265,000 shares, in the aggregate, of the Companys common stock to the investors with exercise prices ranging from $0.50 to $0.75 per share expiring five (5) years from the date of issuance in connection with the sale of common shares.  Significant terms of the warrants include Section (F) anti-dilution provisions and (G) piggy-back registration rights which are presented in the Notes to the Consolidated Financial Statements (see Note12 of the audited consolidated financial statements included herein). These terms apply to all other warrants hereinafter described.   16    The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  March 8,
2012March 15,
2012Expected life (year)55Expected volatility (*)64.53%64.53%Expected annual rate of quarterly dividends0.00%0.00%Risk-free rate(s)0.89%1.11%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $44,452 at the date of issuance using the Black-Scholes Option Pricing Model.  April and May 2012 Issuances  During April and May 2012, the Company issued (i) warrants to purchase 154,773 shares, in the aggregate, of the Companys common stock to the investors with exercise prices ranging from $1.65 to $2.31 per share expiring five (5) years from the date of issuance in connection with the sale of common shares.  The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  April 19, 2012May 9, 2012Expected life (year)55Expected volatility (*)64.61%64.54%Expected annual rate of quarterly dividends0.00%0.00%Risk-free rate(s)0.84%0.77%  May 14, 2012May 21, 2012Expected life (year)55Expected volatility (*)64.53%64.49%Expected annual rate of quarterly dividends0.00%0.00%Risk-free rate(s)0.73%0.75%   17    May 22, 2012May 25, 2012Expected life (year)55Expected volatility (*)64.49%64.47%Expected annual rate of quarterly dividends0.00%0.00%Risk-free rate(s)0.78%0.76%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $46,112 at the date of issuance using the Black-Scholes Option Pricing Model.  September 2012 Issuances  In September 2012, the Company issued (i) warrants to purchase 336,667 shares, in aggregate, of the Companys common stock to the investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance in connection with the sale of common shares.  The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  September 25,
2012Expected life (year)5Expected volatility (*)65.70%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)0.66%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $31,411 at the date of issuance using the Black-Scholes Option Pricing Model.  December 2012 Issuances  In December 2012, the Company issued (i) warrants to purchase 520,999 shares, in aggregate, of the Companys common stock to the investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance as part of the sale of equity units.   18    The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  December 19,
2012Expected life (year)5Expected volatility (*)63.91%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)0.77%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $47,514 at the date of issuance using the Black-Scholes Option Pricing Model.  February and March 2013 Issuance  On February 26, 2013 and March 17, 2013, the Company issued warrants to purchase 300,000 shares and 400,000 shares, or 700,000 shares in aggregate, of the Companys common stock to consultants for future services with an exercise price of $0.30 per share expiring five (5) years from the date of issuance.  The estimated fair value of the warrants was valued using the Black-Scholes option-pricing model with the following weighted-average assumptions:  February  26,
2013March 17,
2013Expected life (year)55Expected volatility (*)62.93%62.56%Expected annual rate of quarterly dividends0.00%0.00%Risk-free rate(s)0.78%0.81%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life and averaged them as its expected volatility.  The estimated fair value of the warrants was $47,490 and $63,080, or $110,570 in aggregate, on the date of grant using the Black-Scholes Option Pricing Model.  19    March 2013 Issuances  In March 2013, the Company issued warrants to purchase 3,096,603 shares, in aggregate, of the Companys common stock to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance as part of the sale of equity units. The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  March 17,
2013Expected life (year)5Expected volatility (*)62.56%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)0.81%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $277,764 at the date of issuance using the Black-Scholes Option Pricing Model.  April 2013 Issuance  On April 19, 2013, the Company issued warrants to purchase 601,668 shares of the Companys common stock to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance.  The estimated fair value of the warrants was valued using the Black-Scholes option-pricing model with the following weighted-average assumptions:  April 19, 2013Expected life (year)5Expected volatility (*)62.35%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)0.72%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility. The Company calculated those five (5) comparable companies historical volatility over the expected life and averaged them as its expected volatility.  The estimated fair value of the warrants was $53,789 on the date of grant using the Black-Scholes Option Pricing Model.  May 2013 Issuances  In May 9, 2013, the Company issued warrants to purchase 40,000 shares, in aggregate, of the Companys common stock to investors with an exercise price of $1.00 per share expiring five (5) years from the date of issuance as part of the sale of equity units.   20    The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  May 9, 2013Expected life (year)5Expected volatility (*)62.08%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)0.75%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $5,220 at the date of issuance using the Black-Scholes Option Pricing Model.  August 2013 Issuances  On August, 2013, the Company issued warrants to purchase 4,371,250 shares, in aggregate, consisting of 4,121,250 warrants with an exercise price of $0.75 per share and 250,000 warrants with an exercise price of $0.40 per share expiring five (5) years from the date of issuance.  The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  August 15,
2013Expected life (year)5Expected volatility (*)61.39%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)1.54%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility. The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $662,992 at the date of issuance using the Black-Scholes Option Pricing Model.  21    Summary of the Companys Warrants Activities  The table below summarizes the Companys warrants activities:  Number of
Warrant
SharesExercise Price
Range
Per ShareWeighted
Average
Exercise PriceFair Value at
Date of
IssuanceAggregate
Intrinsic
ValueBalance, September 30, 20116,693,334$0.01$0.01$38$-Granted756,4400.45 - 2.310.10121,975-Canceled-----Exercised(240,000)----Expired-----Balance, September 30, 20127,209,774$0.45 - 2.31$0.10$122,013$-Granted9,389,7210.30 -1.000.421,167,139-Canceled-----Exercised(2,203,202)----Expired-----Balance, September 30, 201314,396,293$0.01 - 2.31$0.42$1,289,152$-Earned and exercisable, September 30, 201314,396,293$0.01 - 2.31$0.42$1,289,152$-Unvested, September 30, 2013-$-$-$-$-  The following table summarizes information concerning outstanding and exercisable warrants as of September 30, 2013:  Warrants OutstandingWarrants ExercisableRange of Exercise PricesNumber OutstandingAverage Remaining Contractual Life  (in years)Weighted Average Exercise PriceNumber ExercisableAverage Remaining Contractual Life  (in years)Weighted Average Exercise Price$0.01  2.3114,396,2933.84$0.4214,396,2933.84$0.28   22    Options  2010 Non-Qualified Stock Option Plan (2010 Option Plan)  On December 22, 2010, effective retroactively as of June 30, 2010, the Companys board of directors approved the adoption of the 2010 Non-Qualified Stock Option Plan (2010 Option Plan) by unanimous consent.  The 2010 Option Plan was initiated to encourage and enable officers, directors, consultants, advisors and key employees of the Company to acquire and retain a proprietary interest in the Company by ownership of its common stock.  A total of 7,500,000 of the authorized shares of the Companys common stock may be subject to, or issued pursuant to, the terms of the plan.  The number of shares to be received upon the exercise of an option and the exercise price to be paid for a share may be adjusted from time to time as provided in Section 7 of the plan, which is presented in the Notes to the Consolidated Financial Statements (see Note 12 of the audited consolidated financial statements included herein).  The Companys policy is to recognize compensation cost for awards with only service conditions and a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.  Additionally, the Companys policy is to issue new shares of common stock to satisfy stock option exercises.  March 13, 2012 Issuance  On March 13, 2012, the Company issued an option to purchase 50,000 shares of common stock to the consultant with an exercise price of $0.44 per share as part of the future professional services.  The Company estimated the fair value of the stock options on the date of grant using the Black-Scholes Option Pricing Model with the following weighted-average assumptions:  March 13,
2012Expected life (year)5Expected volatility (*)64.53%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)0.99%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life and averaged them as its expected volatility.  The estimated fair value of the stock options was $14,265 on the date of grant, of which $3,566 were amortized on a quarterly basis over the term of the period of service.  August 24, 2012 Issuance of WCUI Stock Options for Conversion of PSI Stock Options  On August 24, 2012, the Company converted PSI stock options to WCUI stock options and issued certain options to purchase 1,400,000 shares of its common stock in aggregate with the original terms and conditions to PSI option holders upon the acquisition of PSI. The detailed PSI Stock Options Issuance history is as follows:  On December 22, 2010, PSI granted (i) options to purchase 450,000 shares of its common stock with an exercise price of $1.00 per share expiring ten (10) years from the date of grant to its employees for their services; and (ii) an option to purchase 300,000 shares of its common stock with an exercise price of $1.00 per share expiring ten (10) years from the date of grant to a consultant and a member of its Medical Advisory Board as part of his professional services.  On February 22, 2012, PSI granted (i) options to purchase 410,000 shares of its common stock with an exercise price of $2.00 per share expiring ten (10) years from the date of grant to its employees for their services; and (ii) an option to purchase 240,000 shares of its common stock with an exercise price of $2.00 per share expiring ten (10) years from the date of grant to a consultant and a member of its Medical Advisory Board as part of his professional services.  23    September 6, 2013 Issuance  On September 6, 2013, the Company issued an option to purchase 10,000 shares of its common stock to the consultant with an exercise price of $0.75 per share for advisory board services.  The option was vested and exercisable upon grant.  The Company estimated the fair value of the stock options on the date of grant using the Black-Scholes Option Pricing Model with the following weighted-average assumptions:  September 6,
2013Expected life (year)5Expected volatility (*)61.77%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)1.77%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life and averaged them as its expected volatility.  The estimated fair value of the stock options was $1,491 on the date of grant, which are recorded as consulting fees.   24    Summary of the Companys Stock Option Activities  The table below summarizes the Companys stock option activities:


|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 
|------------------------------------------ |  | ----------------------- | --------- | ------------------------------ |  | ------------------------------- | - | --------------------------- |  | ------------------------- |  | - | ---- |  |  | - | --------- |  |  |  | - | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 
|                                           |  | Number of
Option Shares |           | Exercise Price Range
Per Share |  | Weighted Average Exercise Price |   | Fair Value
at Date of Grant |  | Aggregate
Intrinsic
Value | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           | 
|Balance, September 30, 2011                |  |                         | 1,800,000 |                                |  |                                 | $ | 0.01                        |  |                           |  | $ | 0.01 |  |  | $ | 20        |  |  |  | $ | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Granted                                    |  |                         | 50,000    |                                |  |                                 |   | 0.44                        |  |                           |  |   | 0.44 |  |  |   | 14,265    |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Granted                                    |  |                         | 750,000   |                                |  |                                 |   | 1.00                        |  |                           |  |   | 1.00 |  |  |   | 417,570   |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Granted                                    |  |                         | 650,000   |                                |  |                                 |   | 2.00                        |  |                           |  |   | 2.00 |  |  |   | 745,382   |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Canceled                                   |  |                         | -         |                                |  |                                 |   | -                           |  |                           |  |   | -    |  |  |   |           |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Exercised                                  |  |                         | -         |                                |  |                                 |   | -                           |  |                           |  |   | -    |  |  |   |           |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Expired                                    |  |                         | -         |                                |  |                                 |   | -                           |  |                           |  |   | -    |  |  |   |           |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Balance, September 30, 2012                |  |                         | 3,250,000 |                                |  |                                 | $ | 0.01 - 2.00                 |  |                           |  | $ | 0.64 |  |  | $ | 1,177,237 |  |  |  | $ | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Granted                                    |  |                         | 10,000    |                                |  |                                 |   | 0.75                        |  |                           |  |   | 0.75 |  |  |   | 1,491     |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Canceled                                   |  |                         | -         |                                |  |                                 |   | -                           |  |                           |  |   | -    |  |  |   | -         |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Exercised                                  |  |                         | -         |                                |  |                                 |   | -                           |  |                           |  |   | -    |  |  |   | -         |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Expired                                    |  |                         | -         |                                |  |                                 |   | -                           |  |                           |  |   | -    |  |  |   | -         |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Balance, September 30, 2013                |  |                         | 3,260,000 |                                |  |                                 | $ | 0.01 - 2.00                 |  |                           |  | $ | 0.64 |  |  | $ | 1,178,728 |  |  |  | $ | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Vested and exercisable, September 30, 2013 |  |                         | 3,260,000 |                                |  |                                 | $ | 0.01 - 2.00                 |  |                           |  | $ | 0.64 |  |  | $ | 1,178,728 |  |  |  | $ | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Unvested, September 30, 2013               |  |                         | -         |                                |  |                                 | $ | -                           |  |                           |  | $ | -    |  |  | $ | -         |  |  |  | $ | - |  | 

25    The following table summarizes information concerning outstanding and exercisable options as of September 30, 2013:  Options OutstandingOptions ExercisableRange of Exercise PricesNumber OutstandingAverage Remaining Contractual Life  (in years)Weighted Average Exercise PriceNumber ExercisableAverage Remaining Contractual Life  (in years)Weighted Average Exercise Price$0.011,600,0001.75$0.011,600,0001.75$0.01$0.01200,000.2.120.01200,0002.120.01$0.4450,0003.450.4450,0003.450.44$0.7510,0005.000.7510,0005.000.75$1.00750,0007.201.00750,0007.201.00$2.00650,0008.402.00650,0008.402.00$0.01 - 2.003,260,0004.38$0.643,260,0004.38$0.64  As of September 30, 2013, there were 4,250,000 shares of stock options remaining available for issuance under the 2010 Plan.  Transfer Agent and Registrar  The transfer agent and registrar for our common stock is Action Stock Transfer Corp., having an office situated at 2469 E. Fort Union Blvd, Ste 214, Salt Lake City, UT 84121 and its telephone number is (801) 274-1088.  INTERESTS OF NAMED EXPERTS AND COUNSEL  No expert or counsel named in this Annual Report as having prepared or certified any part of this Annual Report or having given an opinion upon the validity of the securities being registered or upon other legal matters in connection with the registration or offering of the common stock was employed on a contingency basis, or had, or is to receive, in connection with the offering, a substantial interest, direct or indirect, in the registrant or any of its parents or subsidiaries. Nor was any such person connected with the registrant or any of its parents or subsidiaries as a promoter, managing or principal underwriter, voting trustee, director, officer, or employee.  Our consolidated financial statements as of and for the fiscal year ended September 30, 2013 and 2012 are included in this Annual Report in reliance on the report of Li and Company, PC, an independent registered public accounting firm, given on the authority of that firm as experts in auditing and accounting.   26     ITEM 7. MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND PLAN OF OPERATIONS.   Forward Looking Statements  Except for historical information, the following Plan of Operation contains forward-looking statements based upon current expectations that involve certain risks and uncertainties. Such forward-looking statements include statements regarding, among other things, (a) our projected sales and profitability, (b) our growth strategies, (c) anticipated trends in our industry, (d) our future financing plans, (e) our anticipated needs for working capital, (f) our lack of operational experience and (g) the benefits related to ownership of our common stock. Forward-looking statements, which involve assumptions and describe our future plans, strategies, and expectations, are generally identifiable by use of the words may, will, should, expect, anticipate, estimate, believe, intend, or project or the negative of these words or other variations on these words or comparable terminology. This information may involve known and unknown risks, uncertainties, and other factors that may cause our actual results, performance, or achievements to be materially different from the future results, performance, or achievements expressed or implied by any forward-looking statements. These statements may be found under Managements Discussion and Analysis or Plan of Operations and Description of Business, as well as in this Annual Report generally. Actual events or results may differ materially from those discussed in forward-looking statements as a result of various factors, including, without limitation, the risks outlined under Risk Factors and matters described in this Annual Report generally. In light of these risks and uncertainties, there can be no assurance that the forward-looking statements contained in this Annual Report will in fact occur as projected.  Managements Discussion and Analysis of Financial Condition and Results of Operations.  The following discussion and analysis provides information which management believes is relevant to an assessment and understanding of our results of operations and financial condition. The discussion should be read along with our financial statements and notes thereto. This section includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from our predictions.  The Company was incorporated in the state of Nevada on June 30, 2010.   Since that time, we have been engaged in the development of aminofactory.com, a web-based online store designed to market customized vitamins and other nutritional supplements to the sports industry and health-minded public, and have expanded into additional businesses within the healthcare and medical sectors through two acquisitions, CNS-Wellness LLC (CNS), and Psoria-Shield Inc. (PSI). CNS is a cognitive neuroscience company specializing in the treatment of brain-based behavioral health disorders including developmental, emotional and stress-related problems. PSI is a developer and manufacturer of Ultra Violet (UV) phototherapy devices for the treatment of skin diseases such as; psoriasis, eczema, vitiligo, and others.  CNS  On August 2, 2012, we acquired all of the issued and outstanding limited liability membership interests in CNS. CNS is operated as a wholly-owned subsidiary of the Company, with four full-time and eleven part-time employees.   We believe that CNS operations and services provides an attractive complement to the Companys operations and products and represent a viable alternative to current approaches to mental health and well-being.  Current approaches primarily consist of talk therapy and prescription medications.  These are often combined, but they each retain their individual shortcomings in combination. The former  so-called psychotherapy or mental health counseling  can take years to achieve results and is often completely ineffective.   The latter  known as psychopharmacology  relies in many cases on dangerous drugs with severe and unpredictable side effects, many of which are irreversible. Many also have strong and severe addictive properties that result in substance abuse and dependency, which leaves the client worse.  Neither of the current approaches is, in daily application to client care, subject to objective evidence of success or failure, because the only indicator of treatment outcome is the subjective report of clients.  In addition, these approaches to treatment have not been updated to take advantage of recent discoveries and knowledge of brain function that has emerged in the past two decades.  27    CNS provides alternative, scientific approaches to mental health and wellness. It assesses dis-regulations in brain function via EEG-based brain mapping along with other recognized behavioral health assessment tools, such as neuropsychological examinations. Its trained therapists then assist the client to restore brain function to within normative limits using leadingedge modalities, such as LENS, Neurofield EMS therapy, traditional neurofeedback, hemoencephalography, transcranial direct current stimulation, cranial alternating current stimulation, photonic stimulation and heart variability training. The client is periodically assessed throughout and following completion of the treatment program. This enables the clinical team to form treatment protocols as well as demonstrate the effectiveness of the treatment through a comparison of pre- vs. post-treatment assessments.  CNS treatment modalities, when combined in specific manners that are proprietary to CNS, contribute to restoring the brains ability to regulate itself within normative limits. CNS methods are noninvasive and safe, and achieve their goals without the use of prescription pharmaceuticals. This technology helps the client to overcome difficulties with mental health and/or developmental barriers to successful daily functioning, and thereby to experience a higher quality of life.  CNS clients have reported very favorable rates of improvement  in many cases two to three (or more) times what is seen in traditional approaches.  Such improvement has been achieved in a matter of weeks or months  a fraction of the time required by existing approaches. These results have been observed without demonstrable harmful side effects or safety issues.   CNS has serviced approximately 617 clients since commencement of operations in 2009. There can be no assurance that the experience to date is indicative of results that might be expected from an expanded sample or base.  We acquired CNS based in part upon NIMH data indicating that in any given year an estimated 26.2 percent of Americans ages 18 and older suffer from a diagnosable mental disorder.  We assumed that such data suggested a potential client population that might benefit from CNS services.  We further assumed that additional potential CNS client populations would derive from individuals suffering from acquired brain injuries and children with developmental conditions associated with dis-regulations of the brain such as AD/HD, learning disorders, autism and Aspergers disorder.  We assumed that CNS services could address these populations in the Tampa Bay-area, as well as other locations and that such services would be favorably perceived and accepted by such potential populations. We are aware of only a handful of clinics competing with CNS in the Tampa Bay-area, and believe that these clinics offer only a small fraction of the alternative treatments offered by CNS. Indirect competitors may include pharmaceutical companies and traditional psychotherapy methods.  We expect to build upon CNS current marketing plan which has emphasized use of print media, particularly health-oriented magazines, billboard and radio advertisements, and grass-roots networking, to drive potential clients to CNS state-of-the-art website.  Nevertheless, our acquisition assumptions may prove to be erroneous. CNS is a small development stage company with a limited operating history.  CNS is currently operating at a loss, and there is no assurance that its business development plans and strategies will ever be successful, or that its services will be favorably perceived and accepted by our assumed potential client populations in the Tampa-bay area or anywhere else.  Although its services appear to have been beneficial to clients, there can be no assurance that the experience to date is indicative of results that might be expected from an expanded sample or base. In order for the Company to continue CNS operations it will need additional capital and it will have to successfully coordinate integration of CNS operations without materially and adversely affecting continuation and development of other Company operations.  PSI  On August 24, 2012, we acquired all of the issued and outstanding shares of stock in PSI. PSI is operated as a wholly-owned subsidiary of the Company, with three full-time employees and several independent contractors.   We believe that PSIs operations and services provide an attractive complement to the Companys operations and products and represent a viable alternative to current approaches to Ultra Violet (UV) phototherapy treatment of skin diseases.  PSI is a medical device design and manufacturing company.  It designs, develops and markets a targeted ultraviolet (UV) phototherapy device called the Psoria-Light. The Psoria-Light is designated for use in targeted PUVA photochemistry and UVB phototherapy and is designed to treat certain skin conditions including psoriasis, vitiligo, atopic dermatitis (eczema), seborrheic dermatitis, and leukoderma.   PSI intends to enter into agreements with third parties, in the United States and internationally, for the manufacture of component parts that make up the Psoria-Light and to license its proprietary technology to third parties domestically and in selected foreign markets.  28    The Psoria-Light consists of three components: a base console, a color display with touchscreen control, and a hand-held delivery device with a conduit (or tether) between the handheld device and the base console.  PSI requires clearance by the United States Food and Drug Administration (FDA) to market and sell the device in the United States as well as permission from TUV SUD America Inc., PSIs Notified Body, to affix the CE mark to the Psoria-Light in order to market and sell the device in countries of the European Union. To obtain FDA clearance and permission to affix the CE mark, PSI was required to conduct EMC and electrical safety testing, which it completed in the second quarter of 2011.  PSI received FDA clearance on February 11, 2011 (no. K103540) and was granted permission to affix the CE mark on November 10, 2011.  In its 510(k) application with the FDA (application number K103540), PSI asserted that the Psoria-Light was substantially equivalent in intended use and technology to two predicate devices, the X -Trac Excimer Laser, which has wide acceptance in the medical billing literature and has a large installed base in the U.S., and the Dualight, another competing targeted UV phototherapy device.  Psoriasis, eczema, and vitiligo, are common skin conditions that can be challenging to treat, and often cause the patient significant psychosocial stress. Patients undergo a variety of treatments to address these skin conditions, including routine consumption of systemic and biologic drug therapies which are highly toxic, reduce systemic immune system function, and come with a host of chemotherapy-like side effects. Ultraviolet (UV) phototherapy is a clinically validated treatment modality for these disorders.  Traditionally, non-targeted therapy was administered by lamps that emitted either UVA or UVB light to both diseased and healthy skin. While sunblocks or other UV barriers may be used to protect healthy skin, the UV administered in this manner must be low dosage to avoid excessive exposure of healthy tissue. Today, targeted UV phototherapy devices administer much higher dosages of light only to affected tissue, resulting   in clearance in the case of psoriasis and eczema, and repigmentation in the case of vitiligo, at much faster rates than non-targeted (low dosage) UV treatments.  Targeted UV treatments are typically administered to smaller total body surface areas, and are therefore used to treat the most intense parts of a patients disease. Non-targeted UV treatment is typically used as a follow-up and for maintenance, capable of treating large surfaces of the body. Excimer laser devices (UVB at 308nm) are expensive and consume dangerous chemicals (Xenon and Chlorine). Mercury lamp devices (UVB and/or UVA) require expensive lamp replacements regularly and require special disposal (due to mercury content). Additionally, mercury lamp devices typically deliver wavelengths of light below 300nm. While within the UVB spectrum, it has been shown that wavelengths below 300nm produce significantly more sunburn type side effects than do wavelengths between 300 and 320nm without improvement in therapeutic benefit.  The Psoria-Light is a targeted UV phototherapy device which produces UVB light between 300 and 320 nm as well as UVA light between 350 and 395nm, does not consume dangerous chemicals or require special environmental disposal and is cost effective for clinicians, which will increase patient access to this type of treatment.  It has several unique and advanced features that we believe will distinguish it from the non-targeted and targeted UV phototherapy devices that are currently being used by dermatologists and other healthcare providers. These features include the following: the utilization of deep narrow-band UVB (NB-UVB) LEDs as light sources; the ability to produce both UVA or NB-UVB therapeutic wavelengths; an integrated high resolution digital camera and patient record integration capabilities; the ability to export to an external USB memory device a PDF file of patient treatment information including a patent pending graph that includes digital images plotted against user tracked metrics which can be submitted to improve medical reimbursements; an accessory port and ability to update software; ease of placement and portability;    advanced treatment site detection safety sensor;  international language support;  a warranty which includes the UV lamp(s); and  a non-changeable treatment log (that does not include HIPPA information).  Mr. Johnson has led initial steps to develop and market the Psoria-Light device.   He has substantial experience in promoting difficult-to-sell medical devices (i.e., medical devices that are expensive and that do not have an established billing code for reimbursement) in difficult-to-penetrate and non-traditional markets (i.e., military and space markets).  He also has a solid track record of working together to develop space technology partnerships and technical product marketing programs.  Mr. Johnson has extensive experience in medical device and LED-based optics design, manufacturing and sales.   Mr. Johnson has begun assembling a sales and marketing team, which consists of their U.S. Sales Manager, a group of experienced independent  sales representatives, and an experienced marketing consultant, as well as a quality and regulatory team, which consists of Mr. Johnson and a group of experienced independent quality and regulatory consultants, with substantial experience in submitting 510(k) applications, receiving and maintaining FDA approval, and setting up and maintaining certified quality systems which are subject to scrutiny by domestic and international regulatory authorities.  PSI has established an ISO 13485 compliant quality system for the Psoria-Light, which was first audited in the third quarter of 2011.   This system is intended to ensure PSI devices will be manufactured in a controlled and reliable environment and that its resources follow similar practices and is required for sales in countries requiring a CE mark.  PSI has also received Certified Space Technology designation from the Space Foundation, based on PSIs incorporation of established NASA-funded LED technology.  29    PSI has registered a variety of domain names and established an initial website to include in depth information regarding psoriasis, eczema, vitiligo, and the Psoria-Light device. It has developed informational videos, flyers, booklets and tradeshow materials, as well as a database of U.S. dermatologists that can be used to assist sales personnel in contacting dermatologists that might be interested in the Psoria-Light device.  We expect to build upon PSIs current development and marketing efforts, however, PSI only started to sell the devices since January 2012 with a limited operating history. It is currently operating at a loss, and there is no assurance that its business development plans and strategies will ever be successful. PSIs success depends upon the acceptance by healthcare providers and clients of Psoria-Light treatment as a preferred method of treatment for psoriasis and other UV-treatable skin conditions.   Psoria-Light treatment appears to have been beneficial to clients, without demonstrable harmful side effects or safety issues, and PSI has serviced approximately 200 clients since PSI started to sell the device in January 2012. In order for the Company to continue PSI operations it will need additional capital and it will have to successfully coordinate integration of PSI operations without materially and adversely affecting continuation and development of other Company operations.  Aminofactory.com  Since the CNS and PSI acquisitions, we have focused primarily upon development of CNS and PSI products, services and operations. We have continued limited development of our aminofactory.com web-based online store and expansion of a wider range of nutritional supplements, including customized formulas uniquely tailored to suit an individuals needs. Customers that log into our site may select an amino acid supplement and/or nutritious formula combination suitable to his/her needs. Once a suitable supplement solution has been chosen by the client, his/her order is placed for processing through our suppliers and generally shipped directly by the supplier to the client within seven business days.  Supplements offered through our website are produced by unaffiliated third party manufacturers and/or product fulfillment suppliers, specializing in nutritional supplement production. Supplements produced for us can be also provided to our competitors by our suppliers and/or manufacturers. However, we are able to specifically select our product portfolio and market it through our website with our custom packaging and pricing, under a supplier or manufacturers, or under our own label.  The processing, formulation, manufacturing, packaging, labeling, advertising, distribution and sale of our nutritional supplement products are subject to regulation by several U.S. federal agencies, including the FDA, the Federal Trade Commission, or FTC, the Postal Service, the Consumer Product Safety Commission, the Department of Agriculture and the Environmental Protection Agency, as well as various state, local and international laws and agencies of the localities in which our products are sold. Government regulations may prevent or delay the introduction or require the reformulation of our products.  The FDA regulates, among other things, the manufacture, composition, safety, labeling, marketing and distribution of dietary supplements (including vitamins, minerals, herbs, and other dietary ingredients for human use). The FDA may not accept the evidence of safety we present for new dietary supplements we wish to market, or they may determine that a particular dietary supplement or ingredient that we currently market presents an unacceptable health risk. If that occurs, we could be required to cease distribution of and/or recall supplements or products containing that ingredient.  The FDA may also determine that certain advertising and promotional claims, statements or activities are not in compliance with applicable laws and regulations and may determine that a particular statement is an unacceptable drug claim or an unauthorized version of a food or dietary supplement health claim. Failure to comply with FDA or other regulatory requirements could prevent us from marketing particular dietary supplement products or subject us to administrative, civil or criminal penalties.  The U.S. vitamins and dietary supplements industry is a large and highly fragmented industry. Our potential competitors include specialty retailers, supermarkets, drugstores, mass merchants, multi-level marketing organizations, online merchants, mail-order companies and a variety of other participants in the industry. The principle elements of competition in the industry are price, selection and distribution channel offerings. We believe that the market is also highly sensitive to the introduction of new products, including various prescription drugs, which may rapidly capture a significant share of the market. In the U.S., we shall also compete for sales with heavily advertised national brands manufactured by large pharmaceutical and food companies, as well as other retailers. In addition, as some products gain market acceptance, we may experience increased competition for those products as more participants enter the market.  30    Management  Presently, all business functions of the Company are managed by our CEO/director and founder, Andrew J. Kandalepas. He is responsible for developing and planning our business units, including product development, organizational structure, financing and administrational functions. His services shall be utilized until the Company is financially capable to engage additional staffing.  We rely upon CNSs current executive management team to operate CNS business. The CNS management team currently includes William A. Lambos and Peter A. Hannouche. These two individuals founded CNS, developed its operation and business plans, serve as its principal executive officers, and manage all aspects of the business. Although we have employment agreements with Mr. Lambos and Mr. Hannouche, we cannot guarantee that either of them will remain affiliated with us.  We rely upon PSIs current executive management, Mr. Scot L. Johnson, to operate PSIs business. Mr. Johnson founded PSI, developed its operation and business plans, serves as its principal executive officer, and manages all aspects of the business. Although we have an employment agreement with Mr. Johnson, we cannot guarantee that he will remain affiliated with us.  Results of Operations  For the Fiscal Year Ended September 30, 2013  The Company commenced operations in August upon acquisitions of CNS and PSI. For the fiscal year ended September 30, 2013 we earned $272,132 in revenues, incurred $3,134 in cost of revenues, resulting $268,998 in gross profit. We expended $689,436, $288,133, $198,782, $9,613, $865,399, $103,679 and $819,699 in consulting fees, professional fees, rent, research and development, personnel, selling and general and administrative expenses, respectively, resulting in a net operating loss of $2,705,743.  The Company operates in three (3) business segments:  (i)   Patient Services: which it stems from CNS, its wholly-owned subsidiary it acquired on August 2, 2012, a patient service provider specializing in the treatment of brain-based behavioral health disorders including developmental, emotional and stress-related problems;  (ii)  Medical Devices: which it stems from PSI, its wholly-owned subsidiary it acquired on August 2, 2012, a developer, manufacturer, marketer and distributer of Ultra Violet ("UV") phototherapy devices for the treatment of skin diseases; and  (iii) Nutritional Supplement Distribution: nutritional supplement business segment engages in the development of an internet online store business to market nutritional supplement solutions through the Company's website www.aminofactory.com.  The detailed segment information of the Company is as follows:   31    The detailed segment information of the Company is as follows:  For the Fiscal YearEndedSeptember 30, 2013WCUICNSPSIWCUIConsolidatedCorporate
HeadquarterPatient
ServicesMedical
DevicesNutritional
Supplement
DistributionRevenuePatient services269,644--269,644Sales--2,4882,488Total revenue-269,644-2,488272,132Cost of goods sold3,1343,134Gross margin-269,644-(646)268,998Operating expensesConsulting fees689,436--689,436Professional fees252,674-35,459288,133Rent expense - related party24,871--24,871Rent expense-141,81132,100173,911Research and development--9,6139,613Salaries - officers200,000300,000150,099650,099Salaries - others-141,49873,802215,300Selling expenses-11,56792,112103,679General and administrative expenses447,675172,885199,139819,699Total operating expenses1,614,656767,761592,324-2,974,741Loss from operations(1,614,656)(498,117)(592,324)(646)(2,705,743)Other (income) epxenseFinancing costs91,630--91,630Interest expense1,250-5,8287,078Interest expense - related party-4,828-4,828Other (income) expense-7,751-7,751Other (income) expense, net92,88012,5795,828-111,287Loss before income tax provision(1,707,536)(510,696)(598,152)(646)(2,817,030)Income tax provision----Net loss(1,707,536)(510,696)(598,152)(646)(2,817,030)Net loss per common share - basic and dilutedNet loss per common share - basic and diluted$(0.08)Weighted Average Common Shares Outstanding - basic and diluted37,480,331   32    Liquidity and Capital Resources  As of September 30, 2013, our cash balance was $499,246 inclusive $409,899 held by WCUI, $75,519 held by CNS and $13,828 held by PSI. The management estimated that our current monthly burn rate to be approximately $185,000 inclusive of $69,000 for WCUI, $49,000 for CNS and $ 67,000 for PSI, respectively. Our current cash on hand is not sufficient to maintain our daily operations for the next 12 months. The management of the Company intends to raise additional capital through private equity transactions or debt financing to fund our daily operations through next 12 months, however no assurance can be given that we will be successful in raising additional capital through private equity transactions or debt financing during the period.  For the Period from October 1, 2012 through September 30, 2013, the Company has raised approximately $2,930,486 through the sale of certain equity units inclusive of one (1) share of our common stock and a warrant to purchase one (1) share of our common stock.  In the event that we are unable to raise sufficient capital through private equity transactions or debt financing we may have to reduce our operating expenses and maintain minimum level of operations.  Our independent registered public accounting firm issued a going concern opinion. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay our bills.  Off-Balance Sheet Arrangements  We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.  Patents, Trademarks, Franchises, Concessions, Royalty Agreements, or Labor Contracts  PSI received FDA clearance for the Psoria-Light on February 11, 2011 (no. K103540) and was granted permission to affix the CE mark for the Psoria-Light in the fourth quarter of 2011.  Mr. Johnson filed a provisional patent application covering certain aspects of the technology that we intend to utilize in the development and commercialization of the Psoria-Light, including handheld ergonomics, emitter platform and LED arrangements, methods for treatment site detection, cooling methods, useful information displays, collection of digital images and graphical correlation to quantitative metrics, and base console designs. Two non-provisional patent applications were submitted by Mr. Johnson claiming the prior filing date of the initial provisional application. The first non-provisional application describes a unique distance sensor located at the tip of the Psoria-Light hand-piece, which detects the treatment site based on a projected field. The sensor can detect electrolytic/conductive surfaces, such as human skin, without requiring any physical or direct electrical contact. Further, the unique sensor can sense the treatment site at any point about the tip of the hand-piece and without causing any attenuation of the therapeutic UV light output. The second non-provisional application describes the integration and use of a digital camera in the Psoria-Light, including the location of the digital camera and how and when it is used to conveniently correspond to real-life treatment routines, how images are displayed and captured to memory, and how the images are arranged in patient records are illustrated. Additionally, the second non-provisional application describes the inclusion of clinician defined variables, such as health-related quality of life scores, and their placement into a graphical arrangement relative to treatment site images. Both the initial provisional patent application and the two non-provisional patent applications are owned by Mr. Johnson, who  has granted PSI the  sole and exclusive, worldwide, paid-up, royalty-free, perpetual license under the initial provisional patent application, any non-provisional patent applications filed by Mr. Johnson covering the technology described in the initial provisional patent application, and associated know-how, technical data, and improvements to develop and commercialize the Psoria-Light.  Mr. Johnson filed a second provisional patent application containing concepts for the improvement of microelectronics packages and thermal management solutions, the improvement of handheld phototherapy devices in general (either used on humans, animals, or plants, or used on inanimate objects), and replacement of laser therapy devices with LED devices. This second provisional patent application is owned by Mr. Johnson who has granted PSI the sole and exclusive, worldwide, paid-up, royalty-free, perpetual license under this second provisional patent application, any non-provisional patent applications filed by Mr. Johnson covering the technology described in the second provisional patent application, and associated know-how, technical data, and improvements to develop and commercialize the Psoria-Light.  PSI was issued one patent on its Psoria-Light technology on July 9th 2013, US 8,481,982, covering a unique patient safety feature. No other patents have been issued for CNS or PSI products or methods, or any of the other technology associated with such products, and we cannot guarantee that any other patents will be issued for such products or any of the technology associated with such products.  We will assess the need for any additional patent, trademark or copyright applications, franchises, concessions royalty agreements or labor contracts on an ongoing basis.  33    Employees  We currently employ our executive officers, four (4) full-time and eleven (11) part-time employees within CNS, three (3) full-time employees and five (5) part time employees within PSI.  We have employment agreements with Mr. Lambos, Mr. Hannouche, Mr. Johnson, but none with Mr. Kandalepas, who currently serves as our Chairman, President, CEO and CFO.  Summary of Significant Accounting Policies.                The Companys significant accounting policies are presented in the Notes to the Consolidated Financial Statements (see Note 2 of the audited consolidated financial statements included herein).                   ITEM 7A. QUANTITIATIVE AND QUALITATIVE DISCLOUSURES ABOUT MARKET RISK  Not applicable to a smaller reporting company.   ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA  Our consolidated financial statements are contained in pages F-1 through F-47 which appear at the end of this annual report.   ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE  None.   ITEM 9A. CONTROLS AND PROCEDURES  Evaluation of Disclosure Controls and Procedures  Regulations under the Securities Exchange Act of 1934 (the Exchange Act) require public companies to maintain disclosure controls and procedures, which are defined as controls and other procedures that are designed to ensure that information required to be disclosed by the issuer in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission's rules and forms.  Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer's management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.  A material weakness is a control deficiency (within the meaning of the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 2) or combination of control deficiencies, that result in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected.  The Company carried out an evaluation, with the participation of the Companys management, including the Companys Chief Executive Officer (CEO), of the effectiveness of the Companys disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of September 30, 2013, the end of the period covered by this report. Based upon that evaluation, the Companys CEO concluded that the Companys disclosure controls and procedures are not effective at the reasonable assurance level due to the material weaknesses described below:  1. The Company does not have written documentation of its internal control policies and procedures.  Written documentation of key internal controls over financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act which is applicable to the Company.  Management evaluated the impact of its failure to have written documentation of its internal controls and procedures on its assessment of its disclosure controls and procedures and has concluded that the control deficiency that resulted represented a material weakness.  2. The Companys board of directors has no audit committee, independent director or member with financial expertise which causes ineffective oversight of the Companys external financial reporting and internal control over financial reporting.   34    3. The Company does not have sufficient segregation of duties within its accounting functions, which is a basic internal control.  Due to its size and nature, segregation of all conflicting duties may not always be possible and may not be economically feasible.  However, to the extent possible, the initiation of transactions, the custody of assets and the recording of transactions should be performed by separate individuals.  Management evaluated the impact of its failure to have segregation of duties on its assessment of its disclosure controls and procedures and has concluded that the control deficiency that resulted represented a material weakness.  4. The Company has had, and continues to have, a significant number of audit adjustments.  Audit adjustments are the result of a failure of the internal controls to prevent or detect misstatements of accounting information.  The failure could be due to inadequate design of the internal controls, a misapplication or override of controls, or the lack of any board member with financial expertise.  Management evaluated the impact of the significant number of audit adjustments and has concluded that the control deficiency that resulted represented a material weakness.  In light of the material weaknesses, the management of the Company performed additional analysis and other post-closing procedures to ensure our consolidated financial statements were prepared in accordance with the accounting principles generally accepted in the United States of America.  Accordingly, we believe that our consolidated financial statements included herein fairly present, in all material respects, our consolidated financial condition, consolidated results of operations and cash flows as of and for the reporting periods then ended.  Remediation of Material Weaknesses  We intend to remediate the material weaknesses in our disclosure controls and procedures identified above by adding independent directors or members with financial expertise and/or hiring a full-time CFO, with SEC reporting experience, in the future when working capital permits and by working with our independent registered public accounting firm and refining our disclosure controls and procedures.  To date, we have not been successful in reducing the number of audit adjustments, but will continue our efforts in the coming fiscal year as more fully detailed below.  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 as a process designed by, or under the supervision of, the issuers principal executive and principal financial officer and effected by the issuers board of directors, management and other personnel, 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 issuer; · 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 issuer; and · Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the issuer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 internal control 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 the end of our most recent fiscal year, management assessed the effectiveness of our internal control over financial reporting based on the criteria for effective internal control over financial reporting established in Internal ControlIntegrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO") and SEC guidance on conducting such assessments.  Based on that evaluation, they concluded that, as of September 30, 2013, such internal control over financial reporting was not effective.  This was due to deficiencies that existed in the design or operation of our internal control over financial reporting that adversely affected our internal controls and that may be considered to be material weaknesses.  35    The matters involving internal control over financial reporting that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties consistent with control objectives of having segregation of the initiation of transactions, the recording of transactions and the custody of assets; and (3) ineffective controls over period end financial disclosure and reporting processes.  The aforementioned material weaknesses were identified by our Chief Executive Officer in connection with the review of our financial statements as of September 30, 2013.  To address the material weaknesses set forth in items (2) and (3) discussed above, management performed additional analyses and other procedures to ensure that the financial statements included herein fairly present, in all material respects, our financial position, results of operations and cash flows for the periods presented.  This annual report does not include an attestation report of the Company's independent registered public accounting firm regarding internal control over financial reporting.  Management's report was not subject to attestation by the Company's independent registered public accounting firm pursuant to the rules of the SEC that permit the Company to provide only the management's report in this annual report.  Management's Remediation Initiatives  In an effort to remediate the identified material weaknesses and other deficiencies and enhance our internal controls, we have initiated, or plan to initiate, the following series of measures:  We will increase our personnel resources and technical accounting expertise within the accounting function when funds are available to us. First, we will create a position to segregate duties consistent with control objectives of having separate individuals perform (i) the initiation of transactions, (ii) the recording of transactions and (iii) the custody of assets. Second, we will create a senior position to focus on financial reporting and standardizing and documenting our accounting procedures with the goal of increasing the effectiveness of the internal controls in preventing and detecting misstatements of accounting information. Third, we plan to appoint one or more outside directors to our board of directors who shall be appointed to an audit committee resulting in a fully functioning audit committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures such as reviewing and approving estimates and assumptions made by management when funds are available to us.  Management believes that the appointment of one or more outside directors, who shall be appointed to a fully functioning audit committee, will remedy the lack of a functioning audit committee and a lack of a majority of outside directors on our Board.  We anticipate that these initiatives will be at least partially, if not fully, implemented by September 30, 2014 when funding is available. Additionally, we plan to test our updated controls and remediate our deficiencies by September 30, 2014.  Changes in internal controls  There have been no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15 (f) under the Exchange Act) during the fourth quarter of our fiscal year 2013 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.  36   PART III  ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE  Directors, Executive Officer and Control Persons  The following table sets forth the names and ages of our current directors and executive officers. Also the principal offices and positions with us held by each person and the date such person became a director or executive officer. Each executive officer was appointed by our Board of Directors. Our directors serve until the earlier occurrence of the election of his or her successor at the next meeting of stockholders, death, resignation or removal by the Board of Directors. There are no family relationships among our directors, and executive officers.  NameAgePositionDateAndrew J. Kandalepas61Chairman, President, Chief Executive Officer and
Chief Financial OfficerJune 2010Periklis Papadopoulos50DirectorNov. 2010Evan T. Manolis55Director, SecretaryNov. 2010William A. Lambos, Ph.D.56President, Chief Scientific Officer, CNS, DirectorAugust 2012Peter A. Hannouche48Chief Executive Officer, CNS, DirectorAugust 2012Scot L. Johnson38President, Chief Executive Officer, PSI, DirectorAugust 2012  Audit Committee  The Board of Directors determined not to establish an audit committee at present because of our limited resources and limited operating activities do not warrant the formation of an audit committee or the expense of doing so.  We do not have a financial expert serving on the Board of Directors who meets the criteria for a financial expert under Item 401(e) of Regulation S-B due to our limited financial resources.  Certain Legal Proceedings  No director, nominee for director, or executive officer of the Company has appeared as a party in any legal proceeding material to an evaluation of his ability or integrity during the past five years.  Compliance With Section 16(A) Of The Exchange Act.  Section 16(a) of the Exchange Act requires the Companys officers and directors, and persons who beneficially own more than 10% of a registered class of the Companys equity securities, to file reports of ownership and changes in ownership with the Securities and Exchange Commission and are required to furnish copies to the Company.   37     ITEM 11. EXECUTIVE COMPENSATION  Executive Compensation  Summary Compensation Table  Name and PositionYear
($)Salary
($)Other Annual
Compensation
Bonus ($)Restricted
Stock
(Shares)Options
Awards
(Shares)LTIP
SARs ($)Payouts
($)All Other
Compensation
($)Andrew J. Kandalepas,
Chairman, President and CEO2013200,0000000002012000000020110000000(1)2010003,665,0001,600,000000Periklis Papadopoulos, Ph.D.,
Director2013000000020120000000(2)201100225,000100,000000Evan T. Manolis, MD,
Director and Secretary2013000000020120000000(2)201100225,000100,000000William A. Lambos, President of CNS, Director2013150,000000000(3)2012003,650,0000000Peter A. Hannouche,
CEO of CNS, Director2013150,000000000(3)2012003,650,0000000Scot L. Johnson, President of PSI, Director2013150,000000000(4)2012003,005,0000000  (1) Upon formation the Company issued to the Companys founder (i) 3,665,000 shares of its common stock valued at par, or $3,665 and (ii) an option to purchase 1,600,000 shares of its common stock with an exercise price of $0.01 per share expiring five (5) years from the date of issuance valued at nil, on the date of grant, as officer's compensation. (2) On June 30, 2011 the Company issued 125,000 shares each or 250,000 shares of its common stock in aggregate, valued at $250 on the date of issuance to the two (2) outside members of the board of directors as compensation. (3) On August 2, 2012, the Company consummated the Exchange Agreement and acquired all of the issued and outstanding limited liability company interests in CNS for and in consideration of the issuance of 7.3 million shares of the Companys common stock pursuant to the Exchange Agreement, 3,650,000 each were issued to Mr. William A. Lambos and Mr. Peter A. Hannouche, respectively. (4) On August 24, 2012, the Company consummated the share exchange and acquired all of the issued and outstanding shares of stock in PSI for and in consideration of the issuance of 7,686,797 shares of its common stock pursuant to the Exchange Agreement, 3,005,000 of which were issued to Mr. Scot Johnson.  There are no annuity, pension or retirement benefits proposed to be paid to officers, directors or employees in the event of retirement at normal retirement date pursuant to any presently existing plan provided or contributed to by the Company or any of its subsidiaries, if any.   38    Employment Agreements  We have employment agreements with our executive officers, Mr. Lambos and Mr. Hannouche, who serve as President/Chief Scientific Officer and Chief Executive Officer, respectively, of CNS, and with Mr. Johnson, who serves as President/ Chief Executive Officer, of PSI.  Each agreement is for a term of three years beginning August 2, 2012 and provides a base salary of $150,000, subject to increase, but not decrease, from time to time as determined by the Board of Directors.  Employment under each agreement is at will and terminable by either party at any time.   If an employment agreement is terminated by the executive for good reason (as defined therein), or by the Company other than for cause (as defined therein), the executive is entitled to pay through the termination date plus three months base pay for each full year of service then remaining. If an employment agreement is terminated by the executive for other than good reason, or by the Company for cause, the executive is entitled only to pay through the termination date and a portion of Company shares held by him or for his benefit are subject to forfeiture. Each agreement contains covenants not to compete, secrecy and non-interference which apply during employment and continue for a period of two years following termination.  Stock Option Plan  On December 22, 2010, effective retroactively as of June 30, 2010, the Companys board of directors approved the adoption of the 2010 Non-Qualified Stock Option Plan (2010 Option Plan) by unanimous consent.  The 2010 Option Plan was initiated to encourage and enable officers, directors, consultants, advisors and key employees of the Company to acquire and retain a proprietary interest in the Company by ownership of its common stock.  A total of 7,500,000 of the authorized shares of the Companys common stock may be subject to, or issued pursuant to, the terms of the plan. The number of shares to be received upon the exercise of an option and the exercise price to be paid for a share may be adjusted from time to time as provided in Section 7 of the plan, which is presented in the Notes to the Consolidated Financial Statements (see Note 12 of the audited consolidated financial statements included herein).  The Companys policy is to recognize compensation cost for awards with only service conditions and a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.  Additionally, the Companys policy is to issue new shares of common stock to satisfy stock option exercises.   39     ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT   Principal Shareholders  The following table presents certain information regarding the beneficial ownership of all shares of common stock at the date of this Annual Report, for each executive officer and director of our Company and for each person known to us who owns beneficially more than five percent (5%) of the issued and outstanding shares of our common stock.


|                                                       |  |                      |            |                                         |  |                                          |  |                                                    |  |                                      |  |  |            |  |  |  |            |  |  |  |  |       |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 
|------------------------------------------------------ |  | -------------------- | ---------- | --------------------------------------- |  | ---------------------------------------- |  | -------------------------------------------------- |  | ------------------------------------ |  |  | ---------- |  |  |  | ---------- |  |  |  |  | ----- |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 
|Name and Address of Beneficial Owner (1)               |  | Number of
Shares (2) |            | Options to Acquire Number of
Shares (2) |  | Warrants to Acquire Number of
Shares (2) |  | Number of
Shares Inclusive of Options and Warrants |  | Percentage
(%) of Security Ownership | 
|                                                       |  |                      |            |                                         |  |                                          |  |                                                    |  |                                      | 
|Andrew J. Kandalepas, Chairman, President and CEO (*)  |  |                      | 3,665,000  |                                         |  |                                          |  | 1,600,000                                          |  |                                      |  |  | -          |  |  |  | 5,265,000  |  |  |  |  | 8.4   |  | 
|                                                       |  |                      |            |                                         |  |                                          |  |                                                    |  |                                      |  |  |            |  |  |  |            |  |  |  |  |       |  | 
|Periklis Papadopoulos, Director (*)                    |  |                      | 225,000    |                                         |  |                                          |  | 100,000                                            |  |                                      |  |  | -          |  |  |  | 325,000    |  |  |  |  | 0.5   |  | 
|                                                       |  |                      |            |                                         |  |                                          |  |                                                    |  |                                      |  |  |            |  |  |  |            |  |  |  |  |       |  | 
|Evan T. Manolis, Director and Secretary (*)            |  |                      | 225,000    |                                         |  |                                          |  | 100,000                                            |  |                                      |  |  | -          |  |  |  | 325,000    |  |  |  |  | 0.5   |  | 
|                                                       |  |                      |            |                                         |  |                                          |  |                                                    |  |                                      |  |  |            |  |  |  |            |  |  |  |  |       |  | 
|William A. Lambos, CNS Co-CEO and Director (*)         |  |                      | 3,650,000  |                                         |  |                                          |  | -                                                  |  |                                      |  |  | -          |  |  |  | 3,650,000  |  |  |  |  | 5.8   |  | 
|                                                       |  |                      |            |                                         |  |                                          |  |                                                    |  |                                      |  |  |            |  |  |  |            |  |  |  |  |       |  | 
|Peter Hannouche, CNS Co-CEO and Director (*)           |  |                      | 3,650,000  |                                         |  |                                          |  | -                                                  |  |                                      |  |  | -          |  |  |  | 3,650,000  |  |  |  |  | 5.8   |  | 
|                                                       |  |                      |            |                                         |  |                                          |  |                                                    |  |                                      |  |  |            |  |  |  |            |  |  |  |  |       |  | 
|Scot Johnson, , PSI President and CEO and Director (*) |  |                      | 3,005,000  |                                         |  |                                          |  | -                                                  |  |                                      |  |  | -          |  |  |  | 3,005,000  |  |  |  |  | 4.8   |  | 
|                                                       |  |                      |            |                                         |  |                                          |  |                                                    |  |                                      |  |  |            |  |  |  |            |  |  |  |  |       |  | 
|Officers and directors as a group (*)                  |  |                      | 14,420,000 |                                         |  |                                          |  | 1,800,000                                          |  |                                      |  |  | -          |  |  |  | 16,220,000 |  |  |  |  | 25.8  |  | 
|                                                       |  |                      |            |                                         |  |                                          |  |                                                    |  |                                      |  |  |            |  |  |  |            |  |  |  |  |       |  | 
|Total issued and outstanding                           |  |                      | 45,110,670 |                                         |  |                                          |  | 3,250,000                                          |  |                                      |  |  | 14,396,293 |  |  |  | 62,766,963 |  |  |  |  | 100.0 |  | 

(1) Except as hereinafter noted, the address of each of the persons shown in the above table is c/o Wellness Center USA, Inc. 1014 E Algonquin Rd, Ste. 111, Schaumburg, IL, 60173.  The address for Mr. Lambos and Mr. Hannouche is c/o CNS, Two Urban Centre, 4890 West Kennedy Boulevard, Suite 295, Tampa, Florida 33609. The address for Mr. Johnson is c/o PSI, West Linebaugh Avenue, Suites 103, Tampa, Florida 33625  (2) Includes, where applicable, shares of common stock issuable upon the exercise of options or warrants to acquire common stock held by such person that may be exercised within 60 days after September 30, 2013. Also includes unvested shares of restricted stock as to which such person has voting power but no dispositive power. Unless otherwise indicated, we believe that all persons named in the table above have sole voting power and/or investment power with respect to all shares of common stock beneficially owned by them.   40    ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE  Related Party Transactions  Advances from Stockholders  From time to time, stockholders of the Company advance funds to the Company for working capital purpose. Those advances are unsecured, non-interest bearing and due on demand.  Notes Payable  Related Party  Note payable  related party, consisted of the following:  September 30, 2013September 30, 2012On August 29, 2010 CNS issued a promissory note to a family member of a stockholder, then one of CNS' members to memorialize (i) the receipt of the funds in the amount of $37,139 and (ii) the terms of note. Pursuant to the terms, the note accrues simple interest of 5% per annum until the note is fully repaid. Interest has been computed as of the date of the receipt of the funds. The note is due on demand.$37,139$37,139$37,139$37,139  Long-Term Note Payable  Officers  September 30, 2013September 30, 2012On August 2, 2012, upon the acquisition of CNS by WCUI, CNS memorialized the advances from the former member as a promissory note of the officer. Pursuant to the terms, CNS promises to pay the officer the principal sum of $120,886.30  and the note accrues simple interest of 2% per annum payable annually on each anniversary date of the Note. The entire principal balance together with any accrued but unpaid interest thereon due August 2, 2015.$62,680$120,886On August 2, 2012, upon the acquisition of CNS by WCUI, CNS memorialized the advances from the former member as a promissory note of the officer. Pursuant to the terms, CNS promises to pay the officer the principal sum of $75,322.14 and the note accrues simple interest of 2% per annum payable annually on each anniversary date of this Note. The entire principal balance together with any accrued but unpaid interest thereon due August 2, 2015. In September 2012, CNS repaid $900 toward the note.$15,557$74,422$78,237$195,308Note Payable  Officers

On September 30, 2013, Mr. Kandalepas borrowed $250,000.00 from the Company pursuant to a promissory note that accrues simple interest of 7% per annum payable in six quarterly installments of principal and accrued interest beginning on April 1, 2014 and continuing on the first day of each calendar quarter thereafter, with the all principal and accrued interest thereon due July 1, 2015.   41    Operating Lease with a Related Party - WCUI  On December 20, 2010 the Company entered into a non-cancellable sub-lease for office space in Illinois with CADserv Corporation for $1,909.50 per month for the period from January 1, 2011 through December 31, 2011.  On January 10, 2012 the Company renewed the non-cancellable sub-lease for office space in Illinois with CADserv Corporation with the same terms and condition for the period from January 1, 2012 through December 31, 2012.  On December 19, 2012 the Company renewed the non-cancellable sub-lease for office space in Illinois with CADserv Corporation with the same terms and condition for the period from January 1, 2013 through December 31, 2013.  On November 25, 2013 the Company renewed the non-cancellable sub-lease for office space in Illinois with CADserv Corporation with the same terms and condition for the period from January 1, 2014 through December 31, 2014.  Future minimum lease payments required under the non-cancelable operating lease are as follows:  Fiscal year ending September 30:2013$22,91420145,728$28,642  Director Independence  Currently, the Company does not have a policy that its directors or a majority of its directors be independent of management. The Company intends to implement a policy that a majority of the Board members be independent of the Companys management as the members of the board of directors increases.   ITEM 14.   PRINCIPAL ACCOUNTING FEES AND SERVICES  Audit Fees  We were billed $110,500 and $19,000 for the audit and reviews of our financial statements included in our periodic and other reports filed with the Securities and Exchange Commission for our fiscal year ended September 30, 2013 and 2012, respectively.  Tax Fees  For the fiscal year ended September 30, 2013 and 2012, we were billed $7,500 and $1,500 for professional services rendered for tax compliance, respectively.  All Other Fees  For the fiscal year ended September 30, 2013 and 2012, we were billed $14,250 and $0 for professional services rendered for the review of super 8-K, pro forma combined financial statements and response to the SEC comments, respectively.   42    Pre-approval of All Services from the Independent Auditors  Effective May 6, 2003, the Securities and Exchange Commission adopted rules that require that before our auditor is engaged by us or our subsidiaries to render any auditing or permitted non-audit related service, the engagement be:  · approved by our audit committee; or · entered into pursuant to pre-approval policies and procedures established by the audit committee, provided the policies and procedures are detailed as to the particular  service,  the  audit committee is informed of each service, and such policies and procedures do not include delegation of the audit committee's responsibilities to management.  We do not have an audit committee, however our board of directors acts as the audit committee, established pre-approval policies and procedures as to the particular service which do not include delegation of the audit committee's responsibilities to management. Our board of directors pre-approves all services provided by our independent auditors and is informed of each service.  43   PART IV   ITEM 15.   EXHIBITS, FINANCIAL STATEMENT SCHEDULES.  a) Documents filed as part of this Annual Report  1. Financial Statements  2. Financial Statement Schedules  3. Exhibits  Exhibit NumberDescription of DocumentFiled HerewithIncorporated by Reference To:2.1Exchange Agreement dated May 30, 2012 by and between CNS Wellness Florida LLC and Wellness Center USA, Inc.Exhibit 2.1 to the Registrants Amended Current Report on Form 8-KA3 filed on January 22, 2013.2.2Exchange Agreement dated June 21, 2012 by and between Psoria-Shield Inc. and Wellness Center USA, Inc.Exhibit 2.2 to the Registrants Amended Current Report on Form 8-KA3 filed on January 22, 2013.3.1Articles of Incorporation of the Registrant as filed with the Secretary of State of Nevada.Exhibits 3.2 to the Registrants Amended Registration Statement on Form S-1A1 filed on July 7, 2011.3.2Bylaws of the registrant.Exhibits 3.2 to the Registrants Amended Registration Statement on Form S-1A1 filed on July 7, 2011.4.1Subscription AgreementExhibits 99.1 to the Registrants Amended Registration Statement on Form S-1A1 filed on July 7, 2011.4.2Form of warrantExhibits 99.2 to the Registrants Amended Registration Statement on Form S-1A1 filed on July 7, 2011.4.32010 Non-Qualified Stock Compensation PlanExhibits 99.3 to the Registrants Amended Registration Statement on Form S-1A1 filed on July 7, 2011.5.1Employment Agreement dated as of August 2, 2012 by and between William A. Lambos and Wellness Center USA, Inc.Exhibit 5.1 to the Registrants Amended Current Report on Form 8-KA3 filed on January 22, 2013.5.2Employment Agreement dated as of August 2, 2012 by and between Peter A. Hannouche and Wellness Center USA, Inc.Exhibit 5.2 to the Registrants Amended Current Report on Form 8-KA3 filed on January 22, 2013.5.3Employment Agreement dated as of August 24, 2012 by and between Scot L. Johnson and Wellness Center USA, Inc.Exhibit 5.3 to the Registrants Amended Current Report on Form 8-KA3 filed on January 22, 2013.  44    Exhibit NumberDescription of DocumentFiled HerewithIncorporated by Reference To:10.1Note dated August 9, 2010 by CNS Wellness Florida LLC in favor of a family member of one of its members in the principal amount of $37,139.Exhibit 10.1 to the Registrants Amended Current Report on Form 8-KA3 filed on January 22, 2013.10.2Note dated August 2, 2012 by CNS Wellness Florida LLC in favor of William A. Lambos in the amount of $ 120,886.30.Exhibit 10.2 to the Registrants Amended Current Report on Form 8-KA3 filed on January 22, 2013.10.3Note dated August 2, 2012 by CNS Wellness Florida LLC in favor of Peter A. Hannouche in the amount of $ 75,322.14.Exhibit 10.3 to the Registrants Amended Current Report on Form 8-KA3 filed on January 22, 2013.10.4License Agreement dated as of August 25, 2009 by and between Psoria-Shield Inc. and Scot L. Johnson.Exhibit 10.4 to the Registrants Amended Current Report on Form 8-KA3 filed on January 22, 2013.10.5License Agreement dated as of December 11, 2010 by and between Psoria-Shield Inc. and Scot L. Johnson.Exhibit 10.5 to the Registrants Amended Current Report on Form 8-KA3 filed on January 22, 2013.10.6Note dated September 30, 2013 by Andrew J. Kandalepas*21.1List of subsidiaries of the RegistrantX31.1Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (*)31.2Certification of Principal Accounting Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (**)32.1Certification of Chief Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (*)32.2Certification of Principal Accounting Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (***)101.INSXBRL Instance Document ****X101. SCHXBRL Taxonomy Extension Schema Linkbase Document ****X101.CALXBRL Taxonomy Extension Calculation Linkbase Document ****X101.DEFXBRL Taxonomy Extension Definition Linkbase Document ****X101.LABXBRL Taxonomy Extension Label Linkbase Document ****X101.PREXBRL Taxonomy Extension Presentation Linkbase Document ****X  (*)Filed herewith.  (**)Included in Exhibit 32.1  (***)Included in Exhibit 32.2  (****)Pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933 or Section 18 of the Securities Exchange Act of 1934 and otherwise are not subject to liability.    45    SIGNATURES  Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, there unto duly authorized..   WELLNESS CENTER USA, INC.Date: January 14, 2014By: /s/ Andrew J. KandalepasAndrew J. Kandalepas
Chairman, President, Chief Executive Officer,
Chief Accounting Officer and Chief Financial Officer
(Duly Authorized Principal Executive Officer)     POWER OF ATTORNEY  Each person whose signature appears below hereby constitutes and appoints severally Andrew J. Kandalepas, his true and lawful attorney-in-fact and agent, with full power of substitution and re-substitution, for him and in his name, place and stead, in any and all capacities, to sign any and all amendments to this Annual Report on Form 10-K, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, and hereby grants to such attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.  Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.  SIGNATURETITLEDATE/s/ Andrew J. KandalepasChairman, President, Chief Executive Officer,
Chief Accounting Officer and Chief Financial OfficerJanuary 14, 2014Andrew J. Kandalepas/s/ Periklis PapadopoulosDirectorJanuary 14, 2014Periklis Papadopoulos/s/ Evan T. ManolisDirector and SecretaryJanuary 14, 2014Evan T. Manolis/s/ William A. LambosDirector and President of CNSJanuary 14, 2014William A. Lambos/s/ Peter A. Hannouche,Director and CEO of CNSJanuary 14, 2014Peter A. Hannouche/s/ Scot L. JohnsonDirector and President of PSIJanuary 14, 2014Scot L. Johnson     46    Wellness Center USA, Inc.    September 30, 2013 and 2012   Index to the Consolidated Financial Statements


|                                                                                                               |        
|-------------------------------------------------------------------------------------------------------------- | -------
|Contents                                                                                                       | Page(s)
|                                                                                                               |        
|Report of Independent Registered Public Accounting Firm                                                        | F-2    
|                                                                                                               |        
|Consolidated Balance Sheets at September 30, 2013 and 2012                                                     | F-3    
|                                                                                                               |        
|Consolidated Statements of Operations for the Fiscal Year Ended September 30, 2013 and 2012                    | F-5    
|                                                                                                               |        
|Consolidated Statement of Stockholders Equity (Deficit) for the Fiscal Year Ended September 30, 2013 and 2012 | F-6    
|                                                                                                               |        
|Consolidated Statements of Cash Flows for the Fiscal Year Ended September 30, 2013 and 2012                    | F-9    
|                                                                                                               |        
|Notes to the Consolidated Financial Statements                                                                 | F-10   

F-1                                               REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM  To the Board of Directors and Stockholders of Wellness Center USA, Inc.  We have audited the consolidated balance sheets of Wellness Center USA, Inc. (the Company) as of September 30, 2013 and 2012 and the related consolidated statements of operations, stockholders equity (deficit) and cash flows for the fiscal years then ended. These consolidated financial statements are the responsibility of the Companys management.  Our responsibility is to express an opinion on these consolidated financial statements based on our audits.  We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.  The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting.  Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Companys internal control over financial reporting.  Accordingly, we express no such opinion.  An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements.  An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.  We believe that our audits provide a reasonable basis for our opinion.  In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position of the Company as of September 30, 2013 and 2012 and the results of its operations and its cash flows for the fiscal years then ended in conformity with accounting principles generally accepted in the United States of America.  The consolidated financial statements have been prepared assuming that the Company will continue as a going concern.  As discussed in Note 3 to the consolidated financial statements, the Company had an accumulated deficit at September 30, 2013 and had a net loss and net cash used in operating activities for the fiscal year then ended. These factors raise substantial doubt about the Companys ability to continue as a going concern. Managements plans in regards to these matters are also described in Note 3.  The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.    /s/Li and Company, PC Li and Company, PC  Skillman, New Jersey January 14, 2014  F-2    Wellness Center USA, Inc.Consolidated Balance SheetsSeptember 30, 2013September 30, 2012ASSETSCurrent AssetsCash$499,246$116,204Accounts receivable4,4724,200Inventories135,485-Current maturity of note receivable - Chairmanand CEO83,333-Prepayments and other current assets7,475-Total current assets730,011120,404Property and EquipmentProperty and equipment117,805101,207Accumulated depreciation(43,300)(9,933)Property and equipment, net74,50591,274Exclusive LicensesExclusive licenses5,0005,000Accumulated amortization(688)(438)Exclusive licenses, net4,3124,562Acquired TechnologiesAcquired technologies2,420,0002,420,000Accumulated amortization(132,433)(11,437)Acquired technologies, net2,287,5672,408,563Non-Compete AgreementsNon-compete agreements240,000240,000Accumulated amortization(79,162)(9,166)Non-compete agreements, net160,838230,834TrademarksTrademarks740,000740,000Accumulated amortization(111,766)(9,538)Trademarks, net628,234730,462Website Development CostsWebsite development costs22,80917,809Accumulated amortization(8,826)(2,898)Website development costs, net13,98314,911Other AssetsGoodwill4,584,6484,584,648Note receivable - Chairman and CEO, net of current maturity166,667-Security deposits38,69938,699Total other assets4,790,0144,623,347Total assets$8,689,464$8,224,357  F-3   (continued) LIABILITIES AND STOCKHOLDERS' EQUITYCurrent LiabilitiesAccounts payable$39,749$221,068Accounts payable - related party67,15372,653Accrued interest - related parties9,4454,617Accrued payroll - officers67,28153,825Accrued warranty12,00012,000Credit cards payable60,866105,322Current portion of deferred rent11,36311,363Advances from related parties224,736278,909Customer deposits-25,000Convertible notes payable-58,000Note payable-20,000Note payable - related party37,13937,139Sales tax payable-2,940Accrued expenses and other current liabilities52,28118,544Total current liabilities582,013921,380Long-term LiabilitiesDeferred rent, net of current portion18,00029,362Long-term notes payable - officers78,237195,308Total long-term liabilities96,237224,670Total liabilities678,2501,146,050Commitments and ContingenciesStockholders' EquityCommon stock par value $0.001: 75,000,000 shares authorized;45,110,670 and 30,978,237 shares issued and outstanding, respectively45,11130,978Additional paid-in capital11,340,2447,604,440Accumulated deficit(3,374,141)(557,111)Total stockholders' equity8,011,2147,078,307Total liabilities and stockholders' equity$8,689,464$8,224,357See accompanying notes to the consolidated financial statements.   F-4    Wellness Center USA, Inc.Consolidated Statements of OperationsFor the FiscalFor the FiscalYear EndedYear EndedSeptember 30, 2013September 30, 2012RevenuePatient services$269,644$46,638Sales2,48843,187Total revenue272,13289,825Cost of goods sold3,13415,931Gross margin268,99873,894Operating expensesConsulting fees689,43660,680Professional fees288,13390,661Rent expense - related party24,87125,050Rent expense173,91126,623Research and development9,61311,077Salaries - officers650,09967,312Salaries - others215,30041,633Selling expenses103,67924,285General and administrative expenses819,699128,859Total operating expenses2,974,741476,180Loss from operations(2,705,743)(402,286)Other (income) epxenseFinancing costs91,630-Interest expense7,078-Interest expense - related party4,8281,101Other (income) expense7,7511,498Other (income) expense, net111,2872,599Loss before income tax provision(2,817,030)(404,885)Income tax provision--Net loss$(2,817,030)$(404,885)Net loss per common share - basic and dilutedNet loss per common share - basic and diluted$(0.08)$(0.02)Weighted Average Common Shares Outstanding - basic and diluted37,480,33117,147,227See accompanying notes to the consolidated financial statements.   F-5


|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|----------------------------------------------------------- | -------------------------------------------------- | ------------------------------ | ------ | ------ | -- | -------------------------- | --------- | ------------------- | --------- | ------------------------------------
|Wellness Center USA, Inc.                                  
|                                                           
|Statement of Stockholders' Equity (Deficit)                
|For theFiscal Year Ended September 30, 2013 and 2012       
|                                                           
|                                                            |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            |                                                    | Common Stock, Par Value $0.001 |        |        |    |                            |          
|                                                            |                                                    | Number of Shares               |        | Amount |    | Additional Paid-in Capital |           | Accumulated Deficit |           | Total Stockholders' Equity (Deficit)
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Balance, September 30, 2011                                 | 15,030,000                                         | $                              | 15,030 | $      | 58 | $                          | (152,226) | $                   | (137,138)
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Issuance of common shares and warrants for cash             |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | at $0.50 per unit on March 08, 2012                | 95,000                         |        | 95     |    | 47,405                     |           | -                   |           | 47,500                              
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Issuance of common shares and warrants for cash             |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | at $0.75 per unit on March 15, 2012                | 75,000                         |        | 75     |    | 56,175                     |           | -                   |           | 56,250                              
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Issuance of common shares and warrants for cash             |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | at $1.10 per unit on April 19, 2012                | 14,545                         |        | 15     |    | 15,985                     |           | -                   |           | 16,000                              
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Issuance of common shares and warrants for cash             |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | at $1.10 per unit on May 9, 2012                   | 9,091                          |        | 9      |    | 9,991                      |           | -                   |           | 10,000                              
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Issuance of common shares and warrants for cash             |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | at $1.10 per unit on May 14, 2012                  | 18,182                         |        | 18     |    | 19,982                     |           | -                   |           | 20,000                              
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Issuance of common shares and warrants for cash             |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | at $1.10 per unit on May 21, 2012                  | 20,000                         |        | 20     |    | 21,980                     |           | -                   |           | 22,000                              
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Issuance of common shares and warrants for cash             |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | at $1.10 per unit on May 22, 2012                  | 10,000                         |        | 10     |    | 10,990                     |           | -                   |           | 11,000                              
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Issuance of common shares and warrants for cash             |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | at $1.10 per unit on May 25, 2012                  | 82,955                         |        | 83     |    | 91,167                     |           | -                   |           | 91,250                              
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Common shares issued to consultant for future services      |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | on March 13, 2012 earned during the interim period |                                |        |        |    |                            |           |                     |           |                                     
|                                                            | June 30, 2012 valued at $1.10 per share            | 12,500                         |        | 12     |    | 13,738                     |           | -                   |           | 13,750                              
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Warrants issued to consultant for future services           |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | on March 13, 2012 earned during the quarter ended  |                                |        |        |    |                            |           |                     |           |                                     
|                                                            | June 30, 2012 valued at $1.10 per share            | -                              |        | -      |    | 3,565                      |           | -                   |           | 3,565                               
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Issuance of common shares on August 2, 2012                 |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | for the acquisition of CNS Wellness Florida, LLC   | 7,300,000                      |        | 7,300  |    | 3,092,700                  |           | -                   |           | 3,100,000                           
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Issuance of common shares on August 24, 2012                |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | for the acquisition of Psoria Shield, Inc.         | 7,686,797                      |        | 7,687  |    | 4,097,313                  |           | -                   |           | 4,105,000                           
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Common shares issued to an IR firm for services on          |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | September 17, 2012 valued at $0.38 per share       | 35,000                         |        | 35     |    | 13,265                     |           | -                   |           | 13,300                              
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Issuance of common shares and warrants for cash             |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | at $0.30 per share on September 25, 2012           | 336,667                        |        | 337    |    | 100,663                    |           | -                   |           | 101,000                             
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Exercise of warrants with exercise price of $0.01 per share |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | on September 25, 2012                              | 240,000                        |        | 240    |    | 2,160                      |           | -                   |           | 2,400                               
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Common shares issued to consultant for future services      |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | on March 13, 2012 earned during the quarter ended  |                                |        |        |    |                            |           |                     |           |                                     
|                                                            | September 30, 2012 valued at $0.30 per share       | 12,500                         |        | 12     |    | 3,738                      |           | -                   |           | 3,750                               
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     
|Warrants issued to consultant for future services           |                                                    |                                |        |        |    |                            |           |                     |          
|                                                            | on March 13, 2012 earned during the quarter ended  |                                |        |        |    |                            |           |                     |           |                                     
|                                                            | September 30, 2012 valued at $1.10 per share       | -                              |        | -      |    | 3,565                      |           | -                   |           | 3,565                               
|                                                            |                                                    |                                |        |        |    |                            |           |                     |           |                                     

F-6


|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|-------------------------------------------------------------- | --------------------------------------------------------- | --------- | ------ | ----- | --------- | ------- | --------- | - | --------- | -------
|Net loss                                                       | -                                                         |           | -      |       | -         |         | (404,885) |   | (404,885)
|                                                               |                                                           |           |        |       |           |         |           |   |          
|Balance, September 30, 2012                                    | 30,978,237                                                |           | 30,978 |       | 7,604,440 |         | (557,111) |   | 7,078,307
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Common shares issued to an IR firm for services on             |                                                           |           |        |       |           |         |           |   |          
|                                                               | October 1, 2012 valued at $0.50 per share                 | 35,000    |        | 35    |           | 17,465  |           | - |           | 17,500 
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Common shares issued to an IR firm for services on             |                                                           |           |        |       |           |         |           |   |          
|                                                               | November 1, 2012 valued at $0.36 per share                | 35,000    |        | 35    |           | 12,565  |           | - |           | 12,600 
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Issuance of common shares for cash at $0.10 per share          |                                                           |           |        |       |           |         |           |   |          
|                                                               | on November 29, 2012                                      | 1,447,550 |        | 1,448 |           | 143,307 |           | - |           | 144,755
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Conversion of accured interest to the common shares            |                                                           |           |        |       |           |         |           |   |          
|                                                               | at $0.10 per share on November 29, 2012                   | 12,500    |        | 13    |           | 1,237   |           | - |           | 1,250  
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Issuance of common shares and warrants for cash                |                                                           |           |        |       |           |         |           |   |          
|                                                               | at $0.30 per unit during December, 2012                   | 520,999   |        | 521   |           | 155,779 |           | - |           | 156,300
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Exercise of warrants with exercise price of $0.01 per share    |                                                           |           |        |       |           |         |           |   |          
|                                                               | during the quarter ended December 31, 2012                | 1,777,000 |        | 1,777 |           | 15,993  |           | - |           | 17,770 
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Common shares issued to consultant for future services         |                                                           |           |        |       |           |         |           |   |          
|                                                               | on March 13, 2012 earned during the quarter ended         |           |        |       |           |         |           |   |           |        
|                                                               | December 31, 2012 valued at $0.30 per share               | 12,500    |        | 13    |           | 3,737   |           | - |           | 3,750  
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Warrants issued to consultant for future services              |                                                           |           |        |       |           |         |           |   |          
|                                                               | on March 13, 2012 earned during the quarter ended         |           |        |       |           |         |           |   |           |        
|                                                               | December 31, 2012 valued at $1.10 per share               | -         |        | -     |           | 3,565   |           | - |           | 3,565  
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Issuance of common shares for IR services                      |                                                           |           |        |       |           |         |           |   |          
|                                                               | on February 26, 2013 valued at $0.30 per share            | 550,000   |        | 550   |           | 164,450 |           | - |           | 165,000
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Issuance of warrants for IR services                           |                                                           |           |        |       |           |         |           |   |          
|                                                               | on February 26, 2013 valued at $0.30 per share            | -         |        | -     |           | 47,490  |           | - |           | 47,490 
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Issuance of common shares for financing services               |                                                           |           |        |       |           |         |           |   |          
|                                                               | on March 17, 2013 valued at $0.30 per share               | 600,000   |        | 600   |           | 179,400 |           | - |           | 180,000
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Issuance of warrants for financing services                    |                                                           |           |        |       |           |         |           |   |          
|                                                               | on March 17, 2013 valued at $0.30 per share               | -         |        | -     |           | 63,080  |           | - |           | 63,080 
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Issuance of common shares and warrants for cash                |                                                           |           |        |       |           |         |           |   |          
|                                                               | at $0.30 per unit during the quarter ended March 31, 2013 | 3,096,603 |        | 3,097 |           | 925,884 |           | - |           | 928,981
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Exercise of warrants with an exercise price of $0.01 per share |                                                           |           |        |       |           |         |           |   |          
|                                                               | during the quarter ended March 31, 2013                   | 80,000    |        | 80    |           | 720     |           | - |           | 800    
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Common shares issued to consultant for future services         |                                                           |           |        |       |           |         |           |   |          
|                                                               | on March 13, 2012 earned during the quarter ended         |           |        |       |           |         |           |   |           |        
|                                                               | March 31, 2013 valued at $0.30 per share                  | 12,500    |        | 13    |           | 3,737   |           | - |           | 3,750  
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Warrants issued to consultant for future services              |                                                           |           |        |       |           |         |           |   |          
|                                                               | on March 13, 2012 earned during the quarter ended         |           |        |       |           |         |           |   |           |        
|                                                               | March 31, 2013 valued at $1.10 per share                  | -         |        | -     |           | 3,570   |           | - |           | 3,570  
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Common shares issued for consulting services                   |                                                           |           |        |       |           |         |           |   |          
|                                                               | on April 9, 2013 valued at $0.30 per share                | 50,000    |        | 50    |           | 14,950  |           | - |           | 15,000 
|                                                               |                                                           |           |        |       |           |         |           |   |           |        
|Common shares issued for chartible contribution                |                                                           |           |        |       |           |         |           |   |          
|                                                               | on April 9, 2013 valued at $0.30 per share                | 30,000    |        | 30    |           | 8,970   |           | - |           | 9,000  

F-7


|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|-------------------------------------------------------------------- | ---------------------------------------------------------------------- | --------- | ------ | ----- | ---------- | --------- | ----------- | - | ----------- | ---------
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Issuance of warrants for financing services                          |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | on April 19, 2013 valued at $0.30 per share                            | -         |        | -     |            | 9,289     |             | - |             | 9,289    
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Cashless exercise of warrants with exercise price of $0.30 per share |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | exercised on April 19, 2013                                            | 59,201    |        | 59    |            | 17,701    |             | - |             | 17,760   
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Cashless exercise of warrants                                        |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | exercised on April 19, 2013                                            | (14,558)  |        | (15)  |            | (17,746)  |             | - |             | (17,761) 
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Exercise of warrants with an exercise price of $0.01 per share       |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | exercised on May 7, 2013                                               | 100,000   |        | 100   |            | 900       |             | - |             | 1,000    
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Issuance of common shares and warrants for cash                      |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | at $0.50 per unit on May 9, 2013                                       | 40,000    |        | 40    |            | 19,960    |             | - |             | 20,000   
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Exercise of warrants with an exercise price of $0.45 per share       |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | exercised on May 29, 2013                                              | 100,001   |        | 100   |            | 44,900    |             | - |             | 45,000   
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Issuance of common shares and warrants for cash                      |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | at $0.30 per unit during the quarter ending June 30, 2013              | 601,668   |        | 601   |            | 179,899   |             | - |             | 180,500  
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Issuance of common shares and warrants for cash                      |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | at $0.40 per share during the quarter ending September 30, 2013        | 4,121,250 |        | 4,121 |            | 1,644,379 |             | - |             | 1,648,500
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Finder's fees paid in connection with the private placements         |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | during the quarter ending September 30, 2013                           | -         |        | -     |            | (148,550) |             | - |             | (148,550)
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Exercise of warrants with an exercise price of $0.10 per share       |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | on July 13 and September 13, 2013                                      | 87,000    |        | 87    |            | 783       |             | - |             | 870      
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Common shares issued for employee services                           |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | on July 3, 2013 valued at $0.10 per share                              | 244,260   |        | 244   |            | 24,182    |             | - |             | 24,426   
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Issuance of options for advisory services                            |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | on September 6, 2013                                                   | -         |        | -     |            | 1,491     |             | - |             | 1,491    
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Common shares issued per consulting agreement                        |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | valued at $0.40 per share during the quarter ending September 30, 2013 | 80,625    |        | 81    |            | 32,169    |             | - |             | 32,250   
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Issuance of common shares and warrants for conversion                |                                                                        |           |        |       |            |           |             |   |            
|                                                                     | of convertible notes at $0.30 per share on September 27, 2013          | 453,334   |        | 453   |            | 135,547   |             | - |             | 136,000  
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Forgiveness of debt by stockholder                                   | -                                                                      |           | -      |       | 25,000     |           | -           |   | 25,000     
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|Net loss                                                             | -                                                                      |           | -      |       | -          |           | (2,817,030) |   | (2,817,030)
|                                                                     |                                                                        |           |        |       |            |           |             |   |            
|Balance, September 30, 2013                                          | 45,110,670                                                             | $         | 45,111 | $     | 11,340,243 | $         | (3,374,141) | $ | 8,011,213  
|                                                                     |                                                                        |           |        |       |            |           |             |   |             |          
|See accompanying notes to the consolidated financial statements.    

F-8    Wellness Center USA, Inc.Consolidated Statements of Cash FlowsFor the FiscalFor the FiscalYear EndedYear EndedSeptember 30, 2013September 30, 2012Cash flows from operating activities:Net loss$(2,817,030)$(404,885)Adjustments to reconcile net loss to net cash used in operating activitiesCommon shares issued for compensation and services463,27630,800Warrants and options issued for compensation and services128,4857,132Depreciation expense33,3679,645Amortization expense299,39833,039Changes in operating assets and liabilities:Accounts receivable(272)(4,200)Inventories(135,485)12,694Prepayments and other current assets(7,475)17,278Accounts payable(176,319)17,290Accounts payable - related party(5,500)-Accrued interest - related party4,8281,101Accrued salary - officers13,45653,825Accrued warranty-2,400Credit cards payable(44,456)(2,884)Deferred rent(11,362)(1,894)Sales tax payable(2,940)2,940Accrued expenses and other current liabilities29,98712,535Net cash used in operating activities(2,228,042)(213,184)Cash flows from investing activities:Cash acquired from business acquisitions-23,126Purchases of property and equipment(16,598)(642)Investment in website development costs(5,000)(17,809)Net cash provided by (used in) investing activities(21,598)4,675Cash flows from financing activities:Payment of note receivable - Chairman and CEO(250,000)-Advances from (repayments to) related parties(54,173)(109,960)Repayments of note payable(20,000)-Proceeds from convertible notes payable-58,000Repayments of long-term notes payable(117,071)(900)Proceeds from sale of common stock and warrants, net of issuance cost2,930,486374,998Proceeds from exercise of warrants65,4402,400Net cash provided by financing activities2,632,682324,538Net change in cash383,042116,029Cash at beginning of the period116,204175Cash at end of the period$499,246$116,204Supplemental disclosure of cash flows information:Interest paid$-$-Income tax paid$-$-Non cash financing and investing activities:Issuance of common stock for acquisition of CNS$-$3,100,000Issuance of common stock for acquisition of PSI$-$4,105,000Issuance of common stock for convertible notes conversion$136,000$-Forgiveness of debt by stockholder recorded as contributed capital$25,000$25,000Issuance of common stock for accrued interest$1,250$-See accompanying notes to the consolidated financial statements.   F-9   Wellness Center USA, Inc.  September 30, 2013 and 2012 Notes to the Consolidated Financial Statements  Note 1 - Organization and Operations  Wellness Center USA, Inc.  Wellness Center USA, Inc. ("WCUI" or the Company) was incorporated in June, 2010 under the laws of the State of Nevada. The Company initially engages in online sports and nutrition supplements marketing and distribution. Upon consummation of the share exchange agreements with CNS-Wellness Florida, LLC and Psoria-Shield Inc. the Company currently operates in three (3) business segments (i) Nutritional supplement sales; (ii) treatment of brain-based behavioral health disorders; and (iii) distribution of targeted Ultra Violet ("UV") phototherapy devices for dermatology.  Acquisition of CNS-Wellness Florida, LLC  On May 30, 2012, the Company entered into an Exchange Agreement (Exchange Agreement) to acquire all of the limited liability company interests in CNS-Wellness Florida, LLC (CNS), a Tampa, Florida-based cognitive neuroscience company specializing in the treatment of brain-based behavioral health disorders including developmental, emotional and stress-related problems.  On August 2, 2012, the Company consummated the Exchange Agreement and acquired all of the issued and outstanding limited liability company interests in CNS for and in consideration of the issuance of 7.3 million shares of the Companys common stock pursuant to the Exchange Agreement.   The 7.3 million common shares issued in connection with the share exchange represented 32.2% of the 22,704,773 shares of issued and outstanding common stock of the Company as of the closing date of the share exchange under the Exchange Agreement.  CNS is now operated as a wholly-owned subsidiary of the Company.  CNS Wellness Florida, LLC, the Successor of Cognitive Neuro Sciences, Inc.  Cognitive Neuro Sciences, Inc., (the ''CNS Predecessor") was incorporated on March 14, 2006 under the laws of the State of Florida. The CNS Predecessor specialized in the treatment of brain-based behavioral health disorders including developmental, emotional and stress-related problems. On May 26, 2009, the stockholders of CNS Predecessor decided to dissolve CNS Predecessor and form a Limited Liability Company (LLC) to carry on the business of CNS Predecessor.  CNS Wellness Florida, LLC (CNS) was formed on May 26, 2009 under the laws of the State of Florida. The sole purpose of CNS was to carry on the business of CNS Predecessor in the form of an LLC. The assets and liabilities of CNS Predecessor were carried forward to CNS and recorded at the historical cost on the date of conversion.  Acquisition of Psoria-Shield Inc.  On June 21, 2012, the Company entered into an Exchange Agreement (Exchange Agreement) to acquire all of the issued and outstanding shares of capital stock in Psoria-Shield Inc. (PSI), a Tampa, Florida-based developer and manufacturer of targeted Ultra Violet ("UV") phototherapy devices for the treatment of skin diseases, for and in consideration of the issuance of 7,686,797 shares of common stock in the Company.    On August 24, 2012, the Company consummated the share exchange and acquired all of the issued and outstanding shares of stock in PSI for and in consideration of the issuance of 7,686,797 shares of its common stock pursuant to the Exchange Agreement.  The 7,686,797 common shares issued in connection with the share exchange represented 25.3% of the 30,391,570 shares of issued and outstanding common stock of the Company as of the closing date of the share exchange under the Exchange Agreement. PSI is now operated as a wholly-owned subsidiary of the Company.  Psoria-Shield Inc.  Psoria-Shield Inc. (PSI) was incorporated on June 17, 2009 under the laws of the State of Florida. PSI engages in the business of research and development, manufacturing, and marketing and distribution of Ultra Violet ("UV") phototherapy devices for the treatment of skin diseases.  F-10    Note 2 - Significant and Critical Accounting Policies and Practices  The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application.  Critical accounting policies and practices are those that are both most important to the portrayal of the Companys financial condition and results and require managements most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Companys significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.  Basis of Presentation  The Companys consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP).  Fiscal Year End  The Company elected September 30th as its fiscal year end date upon its formation.  Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions  The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).  Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Companys critical accounting estimates and assumptions affecting the financial statements were:  (i) Assumption as a going concern:Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. (ii) Allowance for doubtful accounts:Managements estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts;and general economic conditions that may affect a clients ability to pay. The Company evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole. (iii) Fair value of long-lived assets:Fair value is generally determined using the assets expected future discounted cash flows or market value, if readily determinable.  If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Companys overall strategy with respect to the manner or use of the acquired assets or changes in the Companys overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Companys stock price for a sustained period of time; and (vi) regulatory changes.  The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events. (iv) Valuation allowance for deferred tax assets:Management assumes that the realization of the Companys net deferred tax assets resulting from its net operating loss (NOL) carryforwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors. (v) Estimates and assumptions used in valuation of equity instruments: Management estimatesexpected term of share options and similar instruments, expected volatility of the Companys common shares and the method used to estimate it, expected annual rate of quarterly dividends, and risk free rate(s) to value share options and similar instruments.  These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.  F-11    Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.  Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.  Actual results could differ from those estimates.  Principles of Consolidation  The Company applies the guidance of Topic 810 Consolidationof the FASB Accounting Standards Codification ("ASC") to determine whether and how to consolidate another entity.  Pursuant to ASC Paragraph 810-10-15-10 all majority-owned subsidiariesall entities in which a parent has a controlling financial interestshall be consolidated except (1) when control does not rest with the parent, the majority owner; (2) if the parent is a broker-dealer within the scope of Topic 940 and control is likely to be temporary; (3) consolidation by an investment company within the scope of Topic 946 of a non-investment-company investee. Pursuant to ASC Paragraph 810-10-15-8 the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than 50 percent of the outstanding voting shares of another entity is a condition pointing toward consolidation.  The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders, or by court decree. The Company consolidates all less-than-majority-owned subsidiaries, if any, in which the parents power to control exists.  The Company's consolidated subsidiaries and/or entities are as follows:  Name of consolidated
subsidiary or entityState or other jurisdiction of
incorporation or organizationDate of incorporation
or formation
(date of acquisition,
if applicable)Attributable interestCNS Wellness Florida, LLCThe State of FloridaMay 26, 2009
(August 2, 2012)100%Psoria-Shield Inc.The State of FloridaJune 17, 2009
(August 24, 2012)100%  The consolidated financial statements include all accounts of the Company as of September 30, 2013 and 2012 and for the reporting periods then ended, all accounts of CNS and PSI as of September 30, 2013 and 2012 and for the reporting period ended September 30, 2013 and for the period from their respective dates of acquisition through September 30, 2012.  All inter-company balances and transactions have been eliminated.  Reclassification  Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation.  These reclassifications had no effect on reported losses.  Business Combinations  The Company applies Topic 805 Business Combinationsof the FASB Accounting Standards Codification (formerly Statement of Financial Accounting Standards No. 141 (R) Business Combinations (SFAS No. 141(R))) for transactions that represent business combinations to be accounted for under the acquisition method.  Pursuant to ASC Paragraph 805-10-25-1 in order for a transaction or other event to be considered as a business combination it is required that the assets acquired and liabilities assumed constitute a business. Upon determination of transactions representing business combinations the Company then (i) identifies the accounting acquirer; (ii) identifies and estimates the fair value of the identifiable tangible and intangible assets acquired, separately from goodwill; (iii) estimates the business enterprise value of the acquired entities; (iv) allocates the purchase price of acquired entities to the tangible and intangible assets acquired and liabilities assumed, based on their estimated fair values at the date of acquisition.  The excess of the liabilities assumed and the purchase price over the assets acquired was recorded as goodwill and the excess of the assets acquired over the liabilities assumed and the purchase price was recorded as a gain from bargain purchase.  F-12    Identification of the Accounting Acquirer  The Company used the existence of a controlling financial interest to identify the acquirerthe entity that obtains control of the acquiree in accordance with ASC paragraph 805-20-25-5 and identifies the acquisition date, which is the date on which it obtains control of the acquiree in accordance with ASC paragraph 805-20-25-6.  The date on which the acquirer obtains control of the acquiree generally is the date on which the acquirer legally transfers the consideration, acquires the assets, and assumes the liabilities of the acquireethe closing date.  Intangible Assets Identification, Estimated Fair Value and Useful Lives  In accordance with ASC Section 805-20-25 as of the acquisition date, the acquirer shall recognize, separately from goodwill, the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree. Recognition of identifiable assets acquired and liabilities assumed is subject to the conditions specified in ASC paragraphs 805-20-25-2 through 25-3.  The recognized intangible assets of the acquiree were valued through the use of the market, income and/or cost approach, as appropriate. The Company utilizes the income approach on a debt-free basis to estimate the fair value of the identifiable assets acquired in the acquiree at the date of acquisition with the assistance of the third party valuation firm.  This method eliminates the effect of how the business is presently financed and provides an indication of the value of the total invested capital of the Company or its business enterprise value.  Business Enterprise Valuation  The Company utilizes the income approach  discounted cash flows method to estimate the business enterprise value with the assistance of the third party valuation firm.  The income approach considers a given company's future sales, net cash flow and growth potential.  In valuing the business enterprise value of business acquired, the Company forecasted sales and net cash flow for the acquiree for five (5) years into the future and used a discounted net cash flow method to determine a value indication of the total invested capital of the acquiree.  The basic method of forecasting involves using past experience to forecast the future. The next step was to discount these projected net cash flows to their present values.  One of the key elements of the income approach is the discount rate used to discount the projected cash flows to their present values.  Determining an appropriate discount rate is one of the more difficult parts of the valuation process.  The applicable rate of return or discount rate, the rate investors in closely-held companies require as a condition of acquisition, varies from time to time, depending on economic and other conditions.  The discount rate is determined after considering the overall risk of the investment, which includes: (1) operating and financial risk in the business enterprise or asset; (2) current and projected profitability and growth; (3) risk of the respective industry; and (4) the equity risk premium relative to Treasury bonds.  The discount rate is also affected by an analyst's judgment regarding the credibility of the income projections.  The discount rate rises as the projections become increasingly optimistic, or falls as the degree of certainty increases.  Inherent Risk in the Estimates  Management makes estimates of fair values based upon assumptions believed to be reasonable.  These estimates are based on historical experience and information obtained from the management of the acquired companies. Critical estimates in valuing certain of the intangible assets include but are not limited to: future expected cash flows from revenues, customer relationships, key management and market positions, assumptions about the period of time the acquired trade names will continue to be used in the Companys combined portfolio of products and/or services, and discount rates used to establish fair value.  These estimates are inherently uncertain and unpredictable.  Assumptions may be incomplete or inaccurate, and unanticipated events and circumstances may occur which may affect the accuracy or validity of such assumptions, estimates or actual results.   F-13    Fair Value of Financial Instruments  The Company follows paragraph 820-10-35-37 of the FASB Accounting Standards Codification (Paragraph 820-10-35-37) to measure the fair value of its financial instruments and paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels.  The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:  Level 1Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.Level 2Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.Level 3Pricing inputs that are generally observable inputs and not corroborated by market data.  Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.  The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.  If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.  The carrying amounts of the Companys financial assets and liabilities, such as cash, accounts payable and accrued expenses approximate their fair values because of the short maturity of these instruments.  The Companys convertible notes payable and note payable approximate the fair value of such instruments based upon managements best estimate of interest rates that would be available to the Company for similar financial arrangements at September 30, 2013 and 2012.  Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.  Carrying Value, Recoverability and Impairment of Long-Lived Assets  The Company has adopted paragraph 360-10-35-17 of the FASB Accounting Standards Codification for its long-lived assets. The Companys long-lived assets, which include property and equipment, intangible assets other than goodwill, goodwill, and website development costs, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.  The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets.  Fair value is generally determined using the assets expected future discounted cash flows or market value, if readily determinable.  If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.  The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Companys overall strategy with respect to the manner or use of the acquired assets or changes in the Companys overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Companys stock price for a sustained period of time; and (vi) regulatory changes.  The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.  F-14    The impairment charges, if any, is included in operating expenses in the accompanying statements of operations.  Cash Equivalents  The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.  Accounts Receivable and Allowance for Doubtful Accounts  Accounts receivable are recorded at the invoiced amount, net of an allowance for doubtful accounts. The Company follows paragraph 310-10-50-9 of the FASB Accounting Standards Codification to estimate the allowance for doubtful accounts. The Company performs on-going credit evaluations of its customers and adjusts credit limits based upon payment history and the customers current credit worthiness, as determined by the review of their current credit information; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and general economic conditions that may affect a clients ability to pay.  Pursuant to paragraph 310-10-50-2 of the FASB Accounting Standards Codification account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.  The Company has adopted paragraph 310-10-50-6 of the FASB Accounting Standards Codification and determine when receivables are past due or delinquent based on how recently payments have been received.  Outstanding account balances are reviewed individually for collectability.  The allowance for doubtful accounts is the Companys best estimate of the amount of probable credit losses in the Companys existing accounts receivable. Bad debt expense is included in general and administrative expenses, if any.  There was no allowance for doubtful accounts at September 30, 2013 or 2012, or bad debt expense for the reporting period ended September 30, 2013 or 2012.  The Company does not have any off-balance-sheet credit exposure to its customers at September 30, 2013 or 2012.  Property and Equipment  Property and equipment is recorded at cost.  Expenditures for major additions and betterments are capitalized.  Maintenance and repairs are charged to operations as incurred.  Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:  Estimated Useful Life (Years)Auto3Computer equipment5Furniture and fixture7Leasehold improvement*Medical and office equipment5Software3  (*) Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter.  Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.  F-15    Leases  Lease agreements are evaluated to determine whether they are capital leases or operating leases in accordance with paragraph 840-10-25-1 of the FASB Accounting Standards Codification (Paragraph 840-10-25-1).  Pursuant to Paragraph 840-10-25-1 A lessee and a lessor shall consider whether a lease meets any of the following four criteria as part of classifying the lease at its inception under the guidance in the Lessees Subsection of this Section (for the lessee) and the Lessors Subsection of this Section (for the lessor): a. Transfer of ownership. The lease transfers ownership of the property to the lessee by the end of the lease term. This criterion is met in situations in which the lease agreement provides for the transfer of title at or shortly after the end of the lease term in exchange for the payment of a nominal fee, for example, the minimum required by statutory regulation to transfer title. b. Bargain purchase option. The lease contains a bargain purchase option. c. Lease term. The lease term is equal to 75 percent or more of the estimated economic life of the leased property. d. Minimum lease payments. The present value at the beginning of the lease term of the minimum lease payments, excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, including any profit thereon, equals or exceeds 90 percent of the excess of the fair value of the leased property to the lessor at lease inception over any related investment tax credit retained by the lessor and expected to be realized by the lessor. In accordance with paragraphs 840-10-25-29 and 840-10-25-30, if at its inception a lease meets any of the four lease classification criteria in Paragraph 840-10-25-1, the lease shall be classified by the lessee as a capital lease; and if none of the four criteria in Paragraph 840-10-25-1 are met, the lease shall be classified by the lessee as an operating lease. Pursuant to Paragraph 840-10-25-31 a lessee shall compute the present value of the minimum lease payments using the lessee's incremental borrowing rate unless both of the following conditions are met, in which circumstance the lessee shall use the implicit rate: a. It is practicable for the lessee to learn the implicit rate computed by the lessor. b. The implicit rate computed by the lessor is less than the lessee's incremental borrowing rate.  Capital lease assets are depreciated on a straight line method, over the capital lease assets estimated useful lives consistent with the Companys normal depreciation policy for tangible fixed assets.  Interest charges are expensed over the period of the lease in relation to the carrying value of the capital lease obligation.  Operating leases primarily relate to the Companys leases of office spaces. When the terms of an operating lease include tenant improvement allowances, periods of free rent, rent concessions, and/or rent escalation amounts, the Company establishes a deferred rent liability for the difference between the scheduled rent payment and the straight-line rent expense recognized, which is amortized over the underlying lease term on a straight-line basis as a reduction of rent expense.  Intangible Assets Other Than Goodwill  The Company has adopted Subtopic 350-30 of the FASB Accounting Standards Codification for intangible assets other than goodwill.  Under the requirements, the Company amortizes the acquisition costs of intangible assets other than goodwill on a straight-line basis over their estimated useful lives, the terms of the exclusive licenses and/or agreements, or the terms of legal lives of the patents, whichever is shorter.  Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.  Goodwill  The Company follows Subtopic 350-20 of the FASB Accounting Standards Codification for goodwill. Goodwill represents the excess of the cost of an acquired entity over the fair value of the net assets at the date of acquisition. Under paragraph 350-20-35-1 of the FASB Accounting Standards Codification, goodwill acquired in a business combination with indefinite useful lives are not amortized; rather, goodwill is tested for impairment annually or more frequently if events or changes in circumstances indicate the asset might be impaired.  Website Development Costs  The Company has adopted Subtopic 350-50 of the FASB Accounting Standards Codification for website development costs.  Under the requirements of Sections 350-50-15 and 350-50-25, the Company capitalizes costs incurred to develop a website as website development costs, which are amortized on a straight-line basis over the estimated useful lives of three (3) years. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.  Customer Deposits  Customer deposits primarily represent amounts received from customers for future delivery of products, which are fully or partially refundable depending upon the terms and conditions of the sales agreements.  F-16    Related Parties  The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.  Pursuant to Section 850-10-20 the Related parties include a. affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 8251015, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.  The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.  Product Warranty  The Company estimates future costs of warranty obligations in accordance with ASC 460-10, which requires an entity to disclose and recognize a liability for the fair value of the obligation it assumes upon issuance of a warranty.  The Company warrants most of its products for a specific period of time, usually 12 months, against material defects.  The Company provides for the estimated future costs of warranty obligations in cost of revenues when the related revenues are recognized.  The accrued warranty costs represent the best estimate at the time of sale of the total costs that the Company will incur to repair or replace product parts that fail while still under warranty. The amount of the accrued estimated warranty costs obligation for established products is primarily based on historical experience as to product failures adjusted for current information on repair costs. For new products, estimates include the historical experience of similar products, as well as reasonable allowance for warranty expenses associated with new products. On a quarterly basis, the Company reviews the accrued warranty costs and updates the historical warranty cost trends, if required.  Commitment and Contingencies  The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur.  The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment.  In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.  If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Companys consolidated financial statements.  If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.  Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.  Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Companys consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Companys business, financial position, and results of operations or cash flows.  F-17    Revenue Recognition  The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition.  The Company will recognize revenue when it is realized or realizable and earned.  The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.  In addition to the aforementioned general policy, the following are the specific revenue recognition policies for each major category of revenue:  (i) Sale of products:  The Company derives its revenues from sales contracts with customers with revenues being generated upon the shipment of merchandise.  Persuasive evidence of an arrangement is demonstrated via sales invoice or contract; product delivery is evidenced by warehouse shipping log as well as a signed bill of lading from the vessel or rail company and title transfers upon shipment, based on free on board (FOB) warehouse terms; the sales price to the customer is fixed upon acceptance of the signed purchase order or contract and there is no separate sales rebate, discount, or volume incentive.  When the Company recognizes revenue, no provisions are made for returns because, historically, there have been very few sales returns and adjustments that have impacted the ultimate collection of revenues.  (ii) Patient Services:  The Company derives its revenues from the patient services it provides. Deferred revenues are recorded at the time patients pay prior to services being rendered. The Company recognizes revenues as services are provided, which typically is over a period of three (3) to five (5) months. The Companys clients sign a contract prior to any service. Clients who wish to pay for the full package in advance receive a discount ranging from 10% to 15% depending on the package of the services chosen. In the majority of cases, payments are collected before all services are rendered. The client signs an agreement stating that they are required to complete treatment within one (1) year or remaining unused treatments are forfeited. In addition, the contract stipulates that if the client does not appear for treatment for a period of six (6) consecutive months, their package is placed into abandonment. In such a case the Company retains all payments and is able to pursue any balances.  Shipping and Handling Costs  The Company accounts for shipping and handling fees in accordance with paragraph 605-45-45-19 of the FASB Accounting Standards Codification.  While amounts charged to customers for shipping products are included in revenues, the related costs are classified in cost of goods sold as incurred.  Stock-Based Compensation for Obtaining Employee Services  The Company accounts for its stock based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.  The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur.  If shares of the Company are thinly traded the use of share prices established in the Companys most recent private placement memorandum (PPM), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.  F-18    The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model.  The ranges of assumptions for inputs are as follows:  · Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding.  Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments.  Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the simplified method, i.e., expected term = ((vesting term + original contractual term) / 2), if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. · Expected volatility of the entitys shares and the method used to estimate it.  Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index.  The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility.  If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. · Expected annual rate of quarterly dividends.  An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends.  The expected dividend yield is based on the Companys current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. · Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used.  The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments.  The Companys policy is to recognize compensation cost for awards with only service conditions and a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.  Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services  The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (Sub-topic 505-50).  Pursuant to ASC Section 505-50-30, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.  The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If shares of the Company are thinly traded the use of share prices established in the Companys most recent private placement memorandum (PPM), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.   F-19    The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model.  The ranges of assumptions for inputs are as follows:  · Expected term of share options and similar instruments: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holders expected exercise behavior into the fair value (or calculated value) of the instruments.  The Company uses historical data to estimate holders expected exercise behavior.  If the Company is a newly formed corporation or shares of the Company are thinly traded the contractual term of the share options and similar instruments is used as the expected term of share options and similar instruments as the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. · Expected volatility of the entitys shares and the method used to estimate it.  Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index.  The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility.  If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. · Expected annual rate of quarterly dividends.  An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends.  The expected dividend yield is based on the Companys current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. · Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used.  The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments.  Pursuant to ASC paragraph 505-50-25-7, if fully vested, non-forfeitable equity instruments are issued at the date the grantor and grantee enter into an agreement for goods or services (no specific performance is required by the grantee to retain those equity instruments), then, because of the elimination of any obligation on the part of the counterparty to earn the equity instruments, a measurement date has been reached. A grantor shall recognize the equity instruments when they are issued (in most cases, when the agreement is entered into). Whether the corresponding cost is an immediate expense or a prepaid asset (or whether the debit should be characterized as contra-equity under the requirements of paragraph 505-50-45-1) depends on the specific facts and circumstances. Pursuant to ASC paragraph 505-50-45-1, a grantor may conclude that an asset (other than a note or a receivable) has been received in return for fully vested, non-forfeitable equity instruments that are issued at the date the grantor and grantee enter into an agreement for goods or services (and no specific performance is required by the grantee in order to retain those equity instruments). Such an asset shall not be displayed as contra-equity by the grantor of the equity instruments. The transferability (or lack thereof) of the equity instruments shall not affect the balance sheet display of the asset. This guidance is limited to transactions in which equity instruments are transferred to other than employees in exchange for goods or services. Section 505-50-30 provides guidance on the determination of the measurement date for transactions that are within the scope of this Subtopic.  Pursuant to Paragraphs 505-50-25-8 and 505-50-25-9, an entity may grant fully vested, non-forfeitable equity instruments that are exercisable by the grantee only after a specified period of time if the terms of the agreement provide for earlier exercisability if the grantee achieves specified performance conditions. Any measured cost of the transaction shall be recognized in the same period(s) and in the same manner as if the entity had paid cash for the goods or services or used cash rebates as a sales discount instead of paying with, or using, the equity instruments. A recognized asset, expense, or sales discount shall not be reversed if a stock option that the counterparty has the right to exercise expires unexercised.  Pursuant to ASC paragraph 505-50-30-S99-1, if the Company receives a right to receive future services in exchange for unvested, forfeitable equity instruments, those equity instruments are treated as unissued for accounting purposes until the future services are received (that is, the instruments are not considered issued until they vest). Consequently, there would be no recognition at the measurement date and no entry should be recorded.  F-20    Income Tax Provision  The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse.  Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income and Comprehensive Income in the period that includes the enactment date.  The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (Section 740-10-25) with regards to uncertainty income taxes.  Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements.  Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position.  The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures.  The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.  Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In managements opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.  Uncertain Tax Positions  The Company did not take any uncertain tax positions and had no adjustments to unrecognized income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the reporting period ended September 30, 2013 or 2012.  Net Income (Loss) per Common Share  Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification.  Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.  Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through stock options and warrants.  F-21    The following table shows the number of potentially outstanding dilutive common shares excluded from the diluted net income (loss) per common share calculation as they were anti-dilutive:  Potentially Outstanding Dilutive Common SharesFor the Reporting Period Ended
September 30, 2013For the Reporting Period Ended
September 30, 2012Convertible Notes Payable Shares and Related Warrant SharesConvertible note payable of $58,000 issued on August 17, 2012 convertible to common shares at $0.30 per share. The note was converted on September 27, 2013.-193,334Warrants issuable, contingent upon conversion of convertible note payable of $58,000, issued on August 17, 2012 with an exercise price of $0.45 per share. The Warrant issued in connection with convertible note conversion on September 27, 2013193,334193,334Warrants issuable, contingent upon conversion of convertible note payable of $50,000, issued on October 11, 2012 with an exercise price of $0.45 per share. The Warrant issued in connection with convertible note conversion on September 27, 2013166,666-Warrants issuable, contingent upon conversion of convertible note payable of $8,000, issued on February 8, 2013 with an exercise price of $0.45 per share. The Warrant issued in connection with convertible note conversion on September 27, 201326,667-Warrants issuable, contingent upon conversion of convertible note payable of $20,000, issued on June 28, 2013 with an exercise price of $0.45 per share. The Warrant issued in connection with convertible note conversion on September 27, 201366,667-Sub-total: convertible notes payable shares and related warrant shares453,334386,668Stock Option SharesStock options issued in June, 2010 to the founder of the Company upon formation with an exercise price of $0.01 per share expiring five (5) years from the date of issuance1,600,0001,600,000Stock options issued on November 30, 2010 to the members of the board of directors of the Company with an exercise price of $0.01 per share expiring five (5) years from the date of issuance200,000200,000Stock options issued on March 13, 2012  to a consultant with an exercise price of $0.44 per share expiring five (5) years from the date of issuance50,00050,000Stock options issued on August 24, 2012 for conversion of PSI stock options originally issued on December 20, 2010 with an exercise price of $1.00 per share expiring ten (10) years from the date of original issuance upon acquisition of PSI750,000750,000Stock options issued on August 24, 2012 for conversion of PSI stock options originally issued on February 22, 2012 with an exercise price of $2.00 per share expiring ten (10) years from the date of original issuance upon acquisition of PSI650,000650,000Stock options issued on September 6, 2013 to the advisory board member of the Company with an exercise price of $0.75 per share expiring five (5) years from the date of issuance10,000-  F-22    Sub-total: Stock option shares3,260,0003,250,000Warrant SharesWarrants issued on November 10, 2010 to investors in connection with the Companys November 10, 2010 equity financing with an exercise price of $0.01 per share expiring five (5) years from the date of issuance1,600,0001,600,000Remaining unexercised warrants originally issued on November 30, 2010 to investors with an exercise price of $0.01 per share expiring five (5) years from the date of issuance2,434,3344,478,334Warrants issued on November 30, 2010 for services with an exercise price of $0.01 per share expiring five (5) years from the date of issuance375,000375,000Warrants issued on March 8, 2012 to an investor with an exercise price of $0.50 per share expiring five (5) years from the date of issuance190,000190,000Warrants issued on March 15, 2012 to an investor with an exercise price of $0.75 per share expiring five (5) years from the date of issuance75,00075,000Warrants issued on April 19, 2012 to an investor with an exercise price of $1.65 per share expiring five (5) years from the date of issuance14,54514,545Warrants issued on May 9, 2012 to an investor with an exercise price of $2.16 per share expiring five (5) years from the date of issuance9,0919,091Warrants issued on May 14, 2012 to investors with an exercise price of $2.25 per share expiring five (5) years from the date of issuance18,18218,182Warrants issued between May 21 and 25, 2012 to investors with an exercise price of $2.31 per share expiring five (5) years from the date of issuance112,955112,955Remaining unexercised warrants originally issued on September 25, 2012 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance236,666-Warrants issued on December 19, 2012 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance520,999-Warrants issued on February 27, 2013 and March 17, 2013 for services with an exercise price of $0.30 per share expiring five (5) years from the date of issuance700,000-Warrants issued on March 18, 2013 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance3,096,603-Warrants issued on April 18, 2013 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance601,668-Warrants issued on May 9, 2013 to investors with an exercise price of $1.00 per share expiring five (5) years from the date of issuance40,000-Warrants issued on August 15, 2013 to investors with an exercise price of $0.75 per share expiring five (5) years from the date of issuance4,121,250-  F-23    Warrants issued on September 29, 2013 to an investor with an exercise price of $0.45 per share expiring five (5) years from the date of issuance250,000-Sub-total: Warrant shares14,396,2937,209,774Total potentially outstanding dilutive common shares18,109,62710,846,442  Cash Flows Reporting  The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (Indirect method) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.  The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.  Segment Information  The Company follows Topic 280 of the FASB Accounting Standards Codification for segment reporting.  Pursuant to Paragraph 280-10-50-1 an operating segment is a component of a public entity that has all of the following characteristics: a. It engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same public entity). b. Its operating results are regularly reviewed by the public entity's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance. c. Its discrete financial information is available.  In accordance with Paragraph 280-10-50-5 the term chief operating decision maker identifies a function, not necessarily a manager with a specific title. That function is to allocate resources to and assess the performance of the segments of a public entity. Often the chief operating decision maker of a public entity is its chief executive officer or chief operating officer, but it may be a group consisting of, for example, the public entity's president, executive vice presidents, and others.  Pursuant to Paragraph 280-10-50-10 a public entity shall report separately information about each operating segment that meets both of the following criteria: a. Has been identified in accordance with paragraphs 280-10-50-1 and 280-10-50-3 through 50-9 or results from aggregating two or more of those segments in accordance with the following paragraph; and b. Exceeds the quantitative thresholds in paragraph 280-10-50-12. In accordance with Paragraph 280-10-50-12 a public entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: a. Its reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 percent or more of the combined revenue, internal and external, of all operating segments. b. The absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount, of either: 1.  he combined reported profit of all operating segments that did not report a loss, or 2. The combined reported loss of all operating segments that did report a loss. c. Its assets are 10 percent or more of the combined assets of all operating segments. Pursuant to Paragraphs 280-10-50-22 and 280-10-50-29, a public entity shall report a measure of profit or loss and total assets for each reportable segment and provide an explanation of the measurements of segment profit or loss and segment assets for each reportable segment. At a minimum, a public entity shall disclose all of the following: a. The basis of accounting for any transactions between reportable segments. b. The nature of any differences between the measurements of the reportable segments' profits or losses and the public entity's consolidated income (loss) before income tax provision, extraordinary items, and discontinued operations (if not apparent from the reconciliations described in paragraphs 280-10-50-30 through 50-31). c. The nature of any differences between the measurements of the reportable segments assets and the public entity's consolidated assets (if not apparent from the reconciliations described in paragraphs 280-10-50-30 through 50-31). d. The nature of any changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit or loss. e. The nature and effect of any asymmetrical allocations to reportable segments.   F-24    Subsequent Events  The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued.  Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.  Recently Issued Accounting Pronouncements  In February 2013, the FASB issued ASU No. 2013-02, "Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." The ASUadds new disclosure requirements for items reclassified out of accumulated other comprehensive income by component and their corresponding effect on net income. The ASU is effective for public entities for fiscal years beginning after December 15, 2013.  In February 2013, the Financial Accounting Standards Board, or FASB, issued ASU No. 2013-04, "Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for which the Total Amount of the Obligation Is Fixed at the Reporting Date."  This ASU addresses the recognition, measurement, and disclosure of certain obligations resulting from joint and several arrangements including debt arrangements, other contractual obligations, and settled litigation and judicial rulings. The ASU is effective for public entities for fiscal years, and interim periods within those years, beginning after December 15, 2013.  In March 2013, the FASB issued ASU No. 2013-05, "Foreign Currency Matters (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity." This ASU addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. The guidance outlines the events when cumulative translation adjustments should be released into net income and is intended by FASB to eliminate some disparity in current accounting practice. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013.  In March 2013, the FASB issued ASU 2013-07,Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting. The amendments require an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent. Liquidation is imminent when the likelihood is remote that the entity will return from liquidation and either (a) a plan for liquidation is approved by the person or persons with the authority to make such a plan effective and the likelihood is remote that the execution of the plan will be blocked by other parties or (b) a plan for liquidation is being imposed by other forces (for example, involuntary bankruptcy). If a plan for liquidation was specified in the entitys governing documents from the entitys inception (for example, limited-life entities), the entity should apply the liquidation basis of accounting only if the approved plan for liquidation differs from the plan for liquidation that was specified at the entitys inception. The amendments require financial statements prepared using the liquidation basis of accounting to present relevant information about an entitys expected resources in liquidation by measuring and presenting assets at the amount of the expected cash proceeds from liquidation. The entity should include in its presentation of assets any items it had not previously recognized under U.S. GAAP but that it expects to either sell in liquidation or use in settling liabilities (for example, trademarks). The amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. Entities should apply the requirements prospectively from the day that liquidation becomes imminent. Early adoption is permitted.  Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.  Note 3  Going Concern  The consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.  As reflected in the consolidated financial statements, the Company had an accumulated deficit at September 30, 2013, a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt about the Companys ability to continue as a going concern.  F-25    The Company is attempting to further implement its business plan and generate sufficient revenue; however, the Companys cash position may not be sufficient to support the Companys daily operations.  While the Company believes in the viability of its strategy to further implement its business plan and generate sufficient revenue and in its ability to raise additional funds by way of a public or private offering, there can be no assurances to that effect.  The ability of the Company to continue as a going concern is dependent upon the Companys ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.  The consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.  Note 4 - Business Acquisitions  (i) Acquisition of CNS Wellness Florida, LLC  On August 2, 2012, the Company consummated the Exchange Agreement and acquired all of the issued and outstanding limited liability company interests in CNS for and in consideration of the issuance of 7.3 million shares of the Companys common stock pursuant to the Exchange Agreement.   The 7.3 million common shares issued in connection with the share exchange represented 32.2% of the 22,704,773 shares of issued and outstanding common stock of the Company as of the closing date of the share exchange under the Exchange Agreement.  CNS is now operated as a wholly-owned subsidiary of the Company.  Identification of the Accounting Acquirer  The Company used the existence of a controlling financial interest to identify the acquirerthe entity that obtains control of the acquiree in accordance with ASC paragraph 805-20-25-5 and identifies the acquisition date, which is the date on which it obtains control of the acquiree in accordance with ASC paragraph 805-20-25-6.  The management of the Company specifically addressed (i) the ownership interest of each party after the acquisition; (ii) the members of the board of directors from both companies; and (iii) senior management from both companies and determined that Wellness Center USA, Inc. was the accounting acquirer for the merger between Wellness Center USA, Inc. and CNS Wellness Florida, LLC.  The specific control factors considered to determine which entity was the accounting acquirer are as follows:  (i) The ownership interest of each party after the acquisitionWCUI's common shares issued and outstanding prior to CNS acquisition15,367,27367.8%WCUI's common shares issued to the members of CNS for the acquisition of all of the issued and outstanding limited liability company interests in CNS upon acquisition of CNS7,300,00032.2%22,667,273100.0%(ii) The members of the board of directors from both companiesThe members of the board of directors from WCUI prior to CNS acquisition360.0%The members of the board of directors from CNS upon acquisition of CNS240.0%5100.0%(iii) Senior management from both companiesSenior management from WCUI prior to CNS acquisition1100.0%Senior management from CNS upon acquisition of CNS--%1100.0%   F-26    Intangible Assets Identification, Estimated Fair Value and Useful Lives  With the assistance of the third party valuation firm, the Company identified certain separate recognizable intangible assets that possessed economic value, estimated their fair values and related useful lives of CNS at the date of acquisition as follows:  Estimated Useful Life (Years)August 2, 2012Trademark/Trade Name9$110,000Acquired Technology20325,000Non-Competition Agreement3120,000Total Recognized Intangible Assets$555,000  Business Enterprise Valuation  With the assistance of the third party valuation firm, the Company estimated the indicated value of the total invested operating capital of CNS at the date of acquisition utilizing the income approach  discounted cash flows method, was $3,100,000, as follows:  August 2, 2012Present Value of Debt-Free Net Cash Flow - Forecast Period$807,921Present Value of Debt-Free Net Cash Flow - Residual Period2,287,246Present Value of Debt-Free Net Cash Flow  Total3,095,167Value Indication Income Approach - Discounted Net Cash Flow Method (Rounded)$3,100,000   F-27    Allocation of Purchase Price  The purchase price of CNS has been allocated to the tangible and intangible assets acquired and liabilities assumed, and any non-controlling interest in CNS based on their estimated fair values at the date of acquisition as follows:  Book ValueFair Value  AdjustmentFair Market ValueCash$11,713$-$11,713Property and equipment18,45918,459Trademark-110,000110,000Acquired technology-325,000325,000Non-compete agreements-120,000120,000Goodwill323,0452,545,0002,868,045Security deposits36,93936,939Accounts payable(41,957)(41,957)Accrued interest - related party(3,516)(3,516)Credit cards payable(66,008)(66,008)Payroll liability(2,709)(2,709)Current portion of deferred rent(11,363)(11,363)Advances from related parties(196,208)(196,208)Note payable - related party(37,139)(37,139)Deferred rent, net of current portion(31,256)(31,256)Total-3,100,0003,100,000Non-controlling interest(-)-(-)Purchase price$-$3,100,000$3,100,000  (ii) Acquisition of Psoria-Shield Inc.  On August 24, 2012, the Company consummated the share exchange and acquired all of the issued and outstanding shares of stock in PSI for and in consideration of the issuance of 7,686,797 shares of its common stock pursuant to the Exchange Agreement.  The 7,686,797 common shares issued in connection with the share exchange represented 25.3% of the 30,354,570 shares of issued and outstanding common stock of the Company as of the closing date of the share exchange under the Exchange Agreement. PSI is now operated as a wholly-owned subsidiary of the Company.  F-28    Identification of the Accounting Acquirer  The Company used the existence of a controlling financial interest to identify the acquirerthe entity that obtains control of the acquiree in accordance with ASC paragraph 805-20-25-5 and identifies the acquisition date, which is the date on which it obtains control of the acquiree in accordance with ASC paragraph 805-20-25-6.  The management of the Company specifically addressed (i) the ownership interest of each party after the acquisition; (ii) the members of the board of directors from both companies; and (iii) senior management from both companies and determined that Wellness Center USA, Inc. was the accounting acquirer for the merger between Wellness Center USA, Inc. and Psoria-Shield Inc.  The specific control factors considered to determine which entity was the accounting acquirer are as follows:  (i) The ownership interest of each party after the acquisitionWCUI's common shares issued and outstanding prior to PSI acquisition22,667,27374.7%WCUI's common shares issued to the stockholders of PSI for the acquisition of all of the issued and outstanding common stock of PSI upon acquisition of PSI7,686,79725.3%30,354,070100.0%(ii) The members of the board of directors from both companiesThe members of the board of directors from WCUI prior to PSI acquisition583.3%The members of the board of directors from PSI upon acquisition of PSI116.7%6100.0%(iii) Senior management from both companiesSenior management from WCUI prior to PSI acquisition1100.0%Senior management from PSI upon acquisition of PSI--%1100.0%  Intangible Assets Identification, Estimated Fair Value and Useful Lives  With the assistance of the third party valuation firm, the Company identified certain separate recognizable intangible assets that possessed economic value, estimated their fair values and related useful lives of PSI at the date of acquisition as follows:  Estimated Useful Life (Years)August 24, 2012Trademark - Psoria-Shield7$210,000Trademark - Psoria-Light7420,000Acquired Technology202,095,000Non-Competition Agreement4120,000Total Recognized Intangible Assets$2,845,000   F-29    Business Enterprise Valuation  With the assistance of the third party valuation firm, the Company estimated the indicated value of the total invested operating capital of PSI at the date of acquisition utilizing the income approach  discounted cash flows method, was $4,105,000, as follows:  August 24, 2012Present Value of Debt-Free Net Cash Flow - Forecast Period$2,205,360Present Value of Debt-Free Net Cash Flow - Residual Period1,899,261Present Value of Debt-Free Net Cash Flow  Total4,104,622Value Indication Income Approach - Discounted Net Cash Flow Method (Rounded)$4,105,000   F-30    Allocation of Purchase Price  The purchase price of PSI has been allocated to the tangible and intangible assets acquired and liabilities assumed, and any non-controlling interest in the PSI based on their estimated fair values at the date of acquisition as follows:  Book ValueFair Value  AdjustmentFair Market ValueCash$11,413$-$11,413Inventories12,69412,694Property and equipment80,95680,956Exclusive licenses4,5624,562Trademark - Psoria-Shield-210,000210,000Trademark - Psoria-light-420,000420,000Acquired technology-2,095,0002,095,000Non-compete agreement-120,000120,000Goodwill456,6031,260,0001,716,603Security deposits1,7601,760Accounts payable(161,821)(161,821)Credit cards payable(42,198)(42,198)Customer deposits(25,000)(25,000)Accrued warranty(9,600)(9,600)Current portion of long-term payable(72,653)(72,653)Loan payable(20,000)(20,000)Advances from stockholders(233,994)(233,994)Total-4,105,0004,105,000Non-controlling interest(-)-(-)Purchase price$-$4,105,000$4,105,000  Note 5  Property and Equipment  (i) Depreciation and Amortization Expense  Depreciation and amortization expenses for the reporting period ended September 30, 2013 and 2012 was $33,367 and $9,645, respectively.  (ii) Impairment  The Company completed the annual impairment test of property and equipment and determined that there was no impairment as the fair value of property and equipment, substantially exceeded their carrying values at September 30, 2013.  F-31    Note 6  Intangible Assets Other Than Goodwill  Exclusive License Agreements  (i) Exclusive License Agreement for Provisional Patent No. 1 Signed on August 25, 2009  Grant of License  An exclusive license agreement ("Exclusive License Agreement") was made and entered into on August 25, 2009, by and among Scot L. Johnson ("Johnson"),Edwin T. Longo ("Longo", and together with Johnson collectively referred to herein as "Licensors"), and Psoria-Shield Inc. (PSI or "Licensee").  Upon the execution of the Exclusive License Agreement, Licensee acquired, and Licensors granted to Licensee, for the duration of the License Term (as defined below),the sole and exclusive (including to the exclusion of Licensors), worldwide, paid-up, royalty-free right and license under the Licensed Patents,Know-how, Technical Data, and any Improvements as defined in the Exclusive License Agreement to develop,make,have made,use, sell, offer to sell, distribute, export, import,and otherwise commercialize the Licensed Product(s) in the Field. This license shall include the right of Licensee to grant sublicenses and distribution rights in the Field.  Consideration for License  As the sole and exclusive consideration for the rights and license granted in the Exclusive License Agreement,each of the Licensors received, on the date of signing, 3,000,000 shares of the common stock of the Licensee, or 6,000,000 shares of the Licensee in aggregate, which were valued at the stockholders cost basis of nil.  License Term  The term of the rights and license granted herein shall commence upon the date of signing of the Exclusive License Agreement and shall continue in effect in perpetuity unless and to the extent terminated as set forth in Sections 5.2 through 5.4 of the License Term of the Exclusive License Agreement.  The License may be terminated at any time by the mutual written agreement of each of the Licensors and Licensee.  (ii) Exclusive License Agreement for Provisional Patent No. 2 Signed on December 11, 2010  Grant of License  An exclusive license agreement ("Exclusive License Agreement") was made and entered into on December 11, 2010, by and between Scot L. Johnson ("Johnson" or referred to herein as "Licensor"), and Psoria-Shield Inc. (PSI or "Licensee").  Upon the execution of the Exclusive License Agreement, Licensee acquired, and Licensor granted to Licensee, for the duration of the License Term (as defined below),the sole and exclusive (including to the exclusion of Licensor), worldwide, paid-up, royalty-free right and license under the Licensed Patents,Know-how, Technical Data, and any Improvements as defined in the Exclusive License Agreement to develop,make,have made,use, sell, offer to sell, distribute, export, import,and otherwise commercialize the Licensed Product(s) in the Field. This license shall include the right of Licensee to grant sublicenses and distribution rights in the Field.  Consideration for License  As the sole and exclusive consideration for the rights and license granted in the Exclusive License Agreement,the Licensor received, on the date of signing, 5,000 shares of the common stock of the Licensee, which was valued at the stockholders cost basis of $5,000.  License Term  The term of the rights and licenses granted herein shall commence upon the date of signing of the Exclusive License Agreement and shall continue in effect in perpetuity unless and to the extent terminated as set forth in Sections 5.2 through 5.4 of the License Term of the Exclusive License Agreement.  The License may be terminated at any time by the mutual written agreement of each of the Licensors and Licensee.  F-32    Summary of Exclusive Licenses  Exclusive licenses, stated at cost, less accumulated amortization consisted of the following:  Estimated Useful Life (Years)September 30, 2013September 30, 2012Exclusive licenses18$5,000$5,000Less accumulated amortization(688)(438)$4,312$4,562  Amortization Expense  Amortization expense for the reporting period ended September 30, 2013 and 2012 was $250 and $0, respectively.  Acquired Technologies  Acquired technologies, stated at cost, less accumulated amortization consisted of the following:  Estimated Useful Life (Years)September 30, 2013September 30, 2012CNSAcquired technologies20$325,000$325,000Accumulated amortization(18,956)(2,708)306,044322,292PSIAcquired technologies202,095,0002,095,000Accumulated amortization(113,477)(8,729)1,981,5272,086,271TotalAcquired technologies2,420,0002,420,000Accumulated amortization(132,433)(11,437)$2,287,567$2,408,563  Amortization Expense  Amortization expense for the reporting period ended September 30, 2013 and 2012 was $120,996 and $11,437, respectively.  F-33    Non-compete Agreements  Non-compete agreements, stated at cost, less accumulated amortization consisted of the following:  Estimated Useful Life (Years)September 30, 2013September 30, 2012CNSNon-Compete agreement3$120,000$120,000Accumulated amortization(46,662)(6,666)73,338113,334PSINon-Compete agreement4120,000120,000Accumulated amortization(32,500)(2,500)87,500117,500TotalNon-Compete agreements240,000240,000Accumulated amortization(79,162)(9,166)$160,838$230,834  Amortization Expense  Amortization expense for the reporting period ended September 30, 2013 and 2012 was $69,996 and $9,166, respectively.  F-34    Trademarks  Trademarks, stated at cost, less accumulated amortization consisted of the following:  Estimated Useful Life (Years)September 30, 2013September 30, 2012CNSTrademark7$110,000$110,000Accumulated amortization(14,266)(2,038)95,734107,962PSITrademark - Psoria-Light7420,000420,000Accumulated amortization(57,500)(5,000)362,500415,000Trademark - Psoria-Shield7210,000210,000Accumulated amortization(40,000)(2,500)170,000207,500TotalNon-Compete agreements740,000740,000Accumulated amortization(111,766)(9,538)$628,234$730,462  Amortization Expense  Amortization expense for the reporting period ended September 30, 2013 and 2012 was $102,228 and $9,538, respectively.  Impairment  The Company completed the annual impairment test of intangible assets other than goodwill inclusive of acquired technologies, exclusive licenses, non-compete agreements and trademarks and determined that there was no impairment as the fair value of intangible assets other than goodwill inclusive of acquired technologies, exclusive licenses, non-compete agreements, and trademarks, substantially exceeded their carrying values at September 30, 2013.  F-35    Note 7  Goodwill  Goodwill, stated at cost, less accumulated impairment, if any, consisted of the following:  September 30, 2013September 30, 2012Acquisition of CNSGoodwill$2,868,045$2,868,045Accumulated amortization(-)(-)2,868,0452,868,045Acquisition of PSIGoodwill1,716,6031,716,603Accumulated amortization(-)(-)1,716,6031,716,603TotalAcquired technologies4,584,6484,584,648Accumulated amortization(-)(-)$4,584,648$4,584,648  Impairment  The Company completed the annual impairment test of goodwill and determined that there was no impairment as the fair value of goodwill, substantially exceeded their carrying values at September 30, 2013.  Note 8  Website Development Costs  Website development costs, stated at cost, less accumulated amortization consisted of the following:  Estimated Useful Life (Years)September 30, 2013September 30, 2012Website development costs3$22,809$17,809Less accumulated amortization(8,826)(2,898)$13,983$14,911  (i) Amortization Expense  Amortization expense for the reporting period ended September 30, 2013 and 2012 was $5,928 and $2,898, respectively.  (ii) Impairment  The Company completed the annual impairment test of website development costs and determined that there was no impairment as the fair value of website development costs, substantially exceeded their carrying values at September 30, 2013.  F-36    Note 9  Convertible Notes Payable  Convertible notes payable consisted of the following:  September 30, 2013September 30, 2012On August 17, 2012 WCUI issued a convertible promissory note, the note is non-interest bearing and due on demand. Pursuant to the terms and conditions of the note, the note holder has the option to convert all or any portion of the note amount to the Companys common shares at $0.30 per share, and a warrant to purchase the same number of shares of common stock with an exercise price of $0.45 per share expiring five (5) years from the date of issuance. The note was converted into common stock on September 27, 2013.$-$58,000$-$58,000  Note 10  Related Party Transactions  Related Parties  Related parties with whom the Company had transactions are:  Related PartiesRelationshipAndrew J. KandalepasChairman, CEO, significant stockholder and directorCADserv CorporationAn entity owned and controlled by significant stockholderWilliam A. Lambos, Ph.D.Chief Cognitive Neuroscientist of CNS, significant stockholder and directorPeter A. HannoucheCEO and COO of CNS, significant stockholder and directorScot JohnsonPresident and Chief Executive Officer of PSI, significant stockholder and directorLux Dynamics LLCAn entity owned and controlled by the spouse of a significant stockholder  Advances from Stockholders  From time to time, stockholders of the Company advance funds to the Company for working capital purpose. Those advances are unsecured, non-interest bearing and due on demand.  F-37    Note Receivable  Chairman, President and CEO  September 30, 2013September 30, 2012On September 30, 2013 Chairman, President and CEO (Maker) hereby promises to pay to the order of Wellness Center USA, Inc., a Nevada corporation ("Lender"), having an address at 1014 E. Algonquin Road, Ste. 111, Schaumburg, Illinois 60173, the principal sum of Two Hundred Fifty Thousand Dollars and No/100 Dollars ($250,000), together with interest on the principal amount from time to time outstanding at the rate of seven percent (7.0%) per annum, in six quarterly payments of principal and accrued interest, beginning on April 1, 2014 and continuing on the first day of each calendar quarter thereafter, with all principal and interest to be paid in full on or before July 1, 2015  (the "Maturity Date"). After the Maturity Date, and in addition to the interest described above which is due on or prior to the Maturity Date, Maker shall pay interest on the balance of principal remaining unpaid during any such period at an annual rate equal to ten percent (10%) (the "Default Rate"). The interest accruing under this paragraph shall be immediately due and payable by Maker to, and shall be additional indebtedness evidenced by, this Note.$250,000$-Current maturity of note receivable - Chairman, President and CEO$(83,333)$-Note receivable - Chairman, President and CEO, net of current maturity$166,667$-  Note Payable  Related Party  September 30, 2013September 30, 2012On August 29, 2010 CNS issued a promissory note to a family member of a stockholder, then one of CNS' members to memorialize (i) the receipt of the funds in the amount of $37,139 and (ii) the terms of note. Pursuant to the terms, the note accrues simple interest of 5% per annum until the note is fully repaid. Interest has been computed as of the date of the receipt of the funds. The note is due on demand.$37,139$37,139$37,139$37,139   F-38    Long-Term Notes Payable  Officers  September 30, 2013September 30, 2012On August 2, 2012, upon the acquisition of CNS by WCUI, CNS memorialized the advances from the former member as a promissory note to the officer. Pursuant to the terms and conditions of the note, CNS promises to pay the officer the principal sum of $120,886.30  and the note accrues simple interest at 2% per annum, payable annually on each anniversary date of the Note. The entire principal balance together with any accrued but unpaid interest thereon is due August 2, 2015.Original amount$120,886$120,886Repayments from inception to date(58,206)(-)Remaining balance62,680120,886On August 2, 2012, upon the acquisition of CNS by WCUI, CNS memorialized the advances from the former member as a promissory note to the officer. Pursuant to the terms and conditions of the note, CNS promises to pay the officer the principal sum of $75,322.14 and the note accrues simple interest of 2%, per annum ,payable annually on each anniversary date of the Note. The entire principal balance together with any accrued but unpaid interest thereon is due August 2, 2015.Original amount75,32275,322Repayments from inception to date(59,765)(900)Remaining balance15,55774,422$78,237$195,308  Note 11  Commitments and Contingencies  Employment Agreements  Employment Agreement - William A. Lambos  On August 2, 2012, the Company entered into an employment agreement (the Employment Agreement) with William A. Lambos(the Executive). Under the Employment Agreement, the Company acquired from the Executive all of the Executives limited liability company membership interests in CNS-Wellness Florida, LLC, a Florida limited liability company, in exchange for 3,650,000 shares of $0.001 par value common stock of the Company, The Company hereby employs the Executive, and the Executive hereby accepts such employment, upon the terms and conditions stated herein (1) The Executive is engaged to serve as the Chief Executive Officer of the Companys subsidiary CNS Wellness Florida, (2) The Executives employment under this Agreement shall commence on the date hereof and shall continue in effect until July 31, 2015. the Executive understands that he is an at-will Executive, and that the Company may terminate his employment at any time (3) The Company shall pay to the Executive a base annual salary of $150,000, subject to increase, but not decrease, from time to time by the Board of Directors of the Company, provided other benefits and retirement plans (4) If at any time on or before July 31, 2015 the employment of the Executive is terminated by the Executive other than for good reason, or by the Company for cause, then the Company shall pay to the Executive any compensation earned but not paid to the Executive prior to the effective date of such termination (5)The Executive covenants and agrees that during the term of the Executive's employment, whether pursuant to this Agreement, any renewal hereof, or otherwise, and for a period of two years (the Restricted Period) after the later of the expiration of this Agreement or the termination of his employment with the Company, in the State(s) in which the Company conducts business as of the Executive's termination of employment, he will not, directly or indirectly (through one or more intermediaries), whether individually, or as an officer, director, agent, shareholder of 5% or more of the applicable companys outstanding equity shares, member, partner, joint venturer, investor (other than as a passive trader in publicly traded securities), consultant or otherwise, compete in whole or in part with the business then engaged in by the Company. This Section shall not apply in the event of a termination by the Executive for good reason or a termination by the Company without cause.  F-39    Employment Agreement - Peter A. Hannouche  On August 2, 2012, the Company entered into an employment agreement (the Employment Agreement) with Peter A. Hannouche (the Executive) with the same terms and conditions of the Employment Agreement with William A. Lambos.  Employment Agreement - Scot L. Johnson  On August 24, 2012, the Company entered into an employment agreement (the Employment Agreement) with Scot Johnson (the Executive). Under the Employment Agreement, the Company acquired from the Executive all of the Executives shares of common stock in Psoria-Shield Inc., a Florida corporation, in exchange for 3,005,000 shares of $0.001 par value common stock of the Company, the Company hereby employs the Executive, and the Executive hereby accepts such employment, upon the terms and conditions stated herein (1) The Executive is engaged to serve as the Chief Executive Officer of the Companys subsidiary Psoria-Shield Inc, (2) The Executives employment under this Agreement shall commence on the date hereof and shall continue in effect until July 31, 2015. the Executive understands that he is an at-will Executive, and that the Company may terminate his employment at any time (3) The Company shall pay to the Executive a base annual salary of $150,000, subject to increase, but not decrease, from time to time by the Board of Directors of the Company, provided other benefits and retirement plans (4) If at any time on or before August 31, 2015 the employment of the Executive is terminated by the Executive other than for good reason, or by the Company for cause, then the Company shall pay to the Executive any compensation earned but not paid to the Executive prior to the effective date of such termination (5) The Executive covenants and agrees that during the term of the Executive's employment, whether pursuant to this Agreement, any renewal hereof, or otherwise, and for a period of two years (the Restricted Period) after the later of the expiration of this Agreement or the termination of his employment with the Company, in the State(s) in which the Company conducts business as of the Executive's termination of employment, he will not, directly or indirectly (through one or more intermediaries), whether individually, or as an officer, director, agent, shareholder of 5% or more of the applicable companys outstanding equity shares, member, partner, joint venturer, investor (other than as a passive trader in publicly traded securities), consultant or otherwise, compete in whole or in part with the business then engaged in by the Company. This Section shall not apply in the event of a termination by the Executive for good reason or a termination by the Company without cause.  Employment Agreement David Angulo  On November 18, 2012 (the Effective Date), PSI entered into an employment agreement (the Employment Agreement) with David Angulo (the Employee) to serve as the Production Supervisor of PSI. The key terms and conditions of the Employment Agreement are as follows:  Term  The term of this Agreement shall commence on the Effective Date and shall continue until the one (1) year anniversary of the Effective Date. The term of this Agreement shall automatically renew for successive periods of one ( 1) year following the expiration of the initial term or any renewal term, unless the Company or the Employee provides notice to the other, at least thirty (30) days prior to the expiration of the expiring term, that such party does not desire to continue the employment relationship between the Company and the Employee following the last day of the expiring term (a "Termination notice").  Compensation  a. Annual Base Salary. As compensation for the Employee's services, the Company shall pay the Employee an annual base salary of $55,000. Such annual base salary shall be payable in equal installments in accordance with the policy then prevailing for the Company's salaried employees generally, and the annual base salary shall be subject to any tax and other withholdings or deductions required by applicable laws and regulations.  b. Bonus: The Employee shall be entitled to only such bonuses or additional compensation as may be granted to the Employee by the Board of Directors, in its sole discretion.  Termination  The Company may terminate the Employee's employment at any time without Cause (a "Termination Without Cause") and the Employee may terminate his or her employment at any time (an "Employee Termination").  F-40    Non-solicitation and Non-disclosure Covenants  The Employee agrees that it is reasonable and necessary for the protection of the goodwill and legitimate business interests of the Company that the Employee abide  the non-solicitation, non-disclosure and non-compete covenants.  Employment Agreement Kelly DeGideo  On August 16, 2012 (the Effective Date), PSI entered into an employment agreement (the Employment Agreement) with Kelly DeGideo (the Employee) to serve as a regional sales manager of PSI. The key terms and conditions of the Employment Agreement are as follows:  Term  The term of this Agreement shall commence on the Effective Date and shall continue until the one (1) year anniversary of the Effective Date. The term of this Agreement shall automatically renew for successive periods of one ( 1) year following the expiration of the initial term or any renewal term, unless the Company or the Employee provides notice to the other, at least thirty (30) days prior to the expiration of the expiring term, that such party does not desire to continue the employment relationship between the Company and the Employee following the last day of the expiring term (a "Termination notice").  Compensation  a. Annual Base Salary. As compensation for the Employee's services, the Company shall pay the Employee an annual base salary of $75,000. Such annual base salary shall be payable in equal installments in accordance with the policy then prevailing for the Company's salaried employees generally, and the annual base salary shall be subject to any tax and other withholdings or deductions required by applicable laws and regulations.  b. Bonus: The Employee shall be entitled to only such bonuses or additional compensation as may be granted to the Employee by the Board of Directors, in its sole discretion.  Termination  The Company may terminate the Employee's employment at any time without Cause (a "Termination Without Cause") and the Employee may terminate his or her employment at any time (an "Employee Termination").  Non-solicitation and Non-disclosure Covenants  The Employee agrees that it is reasonable and necessary for the protection of the goodwill and legitimate business interests of the Company that the Employee abide  the non-solicitation, non-disclosure and non-compete covenants.  Operating Lease with a Related Party - WCUI  On December 20, 2010 the Company entered into a non-cancellable sub-lease for office space in Illinois with CADserv Corporation for $1,909.50 per month for a period of 12 months from January 1, 2011 through December 31, 2011.  On January 10, 2012 the Company renewed the non-cancellable sub-lease for office space in Illinois with CADserv Corporation with the same terms and condition for a period of 12 months from January 1, 2012 through December 31, 2012.  On December 19, 2012 the Company renewed the non-cancellable sub-lease for office space in Illinois with CADserv Corporation with the same terms and condition for a period of 12 months from January 1, 2013 through December 31, 2013.  On November 25, 2013 the Company renewed the non-cancellable sub-lease for office space in Illinois with CADserv Corporation with the same terms and condition for a period of 12 months from January 1, 2014 through December 31, 2014.  F-41    Future minimum lease payments required under the non-cancelable operating lease are as follows:  Fiscal year ending September 30:2014$22,91420155,728$28,642  Operating Lease - CNS  On August 10, 2010 CNS entered into a non-cancellable sub-lease for office space of approximate 4,552 square feet of rentable area in Tampa, Florida with Teachers Insurance and Annuity Association of America for the benefit of its Separate Real Estate Account, a New York corporation ("Landlord"), effective December 1, 2010, for a period of 65 months from December 1, 2010 through April 30, 2016.  On August 10, 2010, in conjunction with the signing of the lease, CNS deposited (i) $11,364.82 representing one (1) month of base rent for the sixth (6th) month of the Initial Term) and (ii) $36,939 representing the security deposit into a certificate of deposit as a security deposit upon execution.  The certificate of deposit is forfeitable to the landlord of the facility upon any event of default by CNS.  Future minimum lease payments inclusive of related tax required under the non-cancelable operating lease are as follows:  Fiscal year ending September 30:2014$147,9582015152,402$300,360  Deferred Rent  To induce CNS to enter into the operating lease for a period of 65 months the Landlord granted free rent for the first five (5) months of the occupancy. The first five (5) month cumulative rent expense is recognized on a straight-line basis over the duration of the initial lease term of 65 months.  Operating Lease - PSI  On January 4, 2011 the Company entered into a non-cancellable lease for office space of approximately 3,050 square feet of rentable area in aggregate in Tampa, Florida with a third party for a period of 12 months from the date of signing at $3,000 per month plus tax and common charges.  On January 4, 2012 the Company renewed the non-cancellable lease for an additional 12 months expiring January 3, 2013 with the same terms and conditions.  On January 4, 2013 the Company renewed the non-cancellable lease for an office space of approximately 2,000 square feet of rentable area for an additional 12 months expiring January 3, 2014 at $2,000 per month plus tax and common charges.  The Company and the landlord have tentatively agreed to renew the non-cancellable lease for an office space of approximately 2,000 square feet of rentable area for an additional 12 months expiring January 3, 2015 at $2,000 per month plus tax and common charges.  F-42    Future minimum lease payments inclusive of related tax required under the non-cancelable operating lease are as follows:  Fiscal year ending September 30:2014$28,89020156,420$35,310  Note 12  Stockholders Equity (Deficit)  Shares Authorized  Upon formation the total number of shares of all classes of stock which the Company is authorized to issue is Seventy Five Million (75,000,000) shares of which Seventy Five Million (75,000,000) shares shall be Common Stock, par value $.001 per share.  Common Stock  Sale of Common Stock or Equity Units  On March 8, 2012 the Company issued (i) 95,000 shares of its common stock and (ii) warrants to purchase 190,000 shares of common stock with an exercise price of $0.50 per share expiring five (5) years from the date of issuance. The units were sold at $0.50 per unit consisting one common share and the warrant to purchase two (2) common shares for an aggregate of $47,500, $22,848 and $24,652 of which were allocated as the relative fair value of the common stock and warrants, respectively.  On March 15, 2012 the Company issued (i) 75,000 shares of its common stock and (ii) warrants to purchase 75,000 shares of common stock with an exercise price of $0.75 per share expiring five (5) years from the date of issuance. The units were sold at $0.75 per unit consisting of one common share and a warrant to purchase one (1) common share for an aggregate of $56,250, $36,450 and $19,800 of which were allocated as the relative fair value of the common stock and warrants, respectively.  On April 19, 2012 the Company issued (i) 14,545 shares of its common stock and (ii) warrants to purchase 14,545 shares of common stock with an exercise price of $1.65 per share expiring five (5) years from the date of issuance. The units were sold at $1.10 per unit consisting of one common share and a warrant to purchase one (1) common share for an aggregate of $16,000, $11,088 and $                            4,912 of which were allocated as the relative fair value of the common stock and warrants, respectively.  On May 9, 2012 the Company issued (i) 9,091 shares of its common stock and (ii) warrants to purchase 9,091 shares of common stock with an exercise price of $2.16 per share expiring five (5) years from the date of issuance. The units were sold at $1.10 per unit consisting of one common share and a warrant to purchase one (1) common share for an aggregate of $10,000, $7,250 and $2,750 of which were allocated as the relative fair value of the common stock and warrants, respectively.  On May 14, 2012 the Company issued (i) 18,182 shares of its common stock and (ii) warrants to purchase 18,182 shares of common stock with an exercise price of $2.25 per share expiring five (5) years from the date of issuance. The units were sold at $1.10 per unit consisting of one common share and a warrant to purchase one (1) common share for an aggregate of $20,000, $14,600 and $5,400 of which were allocated as the relative fair value of the common stock and warrants, respectively.  Between May 21, 2012 and May 25, 2012 the Company issued (i) 112,955 shares of its common stock and (ii) warrants to purchase 112,955 shares of common stock with an exercise price of $2.31 per share expiring five (5) years from the date of issuance. The units were sold at $1.10 per unit consisting of one common share and a warrant to purchase one (1) common share for an aggregate of $124,251, $91,200 ($0.81 per common share) and $33,051 ($0.29 per warrant share) of which were allocated as the relative fair value of the common stock and warrants, respectively.  On September 25, 2012 the Company issued (i) 336,667 shares of its common stock and (ii) warrants to purchase 336,667 shares of common stock with an exercise price of $0.45 per share expiring five (5) years from the date of issuance. The units were sold at $0.30 per unit consisting of one common share and a warrant to purchase one (1) common share for an aggregate of $101,000, $69,589 and $31,411 of which were allocated as the relative fair value of the common stock and warrants, respectively.  On September 25, 2012, four (4) shareholders exercised warrants to purchase 240,000 share of common stock with exercise price $0.01 per share for an aggregate of $2,400.  F-43    On November 29, 2012 the Company issued a total of 1,447,550 shares of its common stock at $0.10 per share for an aggregate of $144,755 in cash.  Between December 4, 2012 and December 29, 2012 the Company sold a total of 520,999 equity units consisting of one (1) common share and a warrant to purchase one (1) common share with an exercise price of $0.45 per share expiring five (5) years from the date of issuance at $0.30 per unit or $156,300 in cash, $108,786 ($0.21 per common share) and $47,514 ($0.09 per warrant share) of which were allocated as the relative fair value of the common stock and warrants, respectively.  During the quarter ended December 31, 2012, warrants to purchase 1,777,000 shares with an exercise price of $0.01 per share were exercised by shareholders for an aggregate of $17,770 in cash.  During the quarter ended March 31, 2013 the Company sold 3,096,603 equity units consisting of one (1) common share and a warrant to purchase one (1) common share with an exercise price of $0.45 per share, expiring five (5) years from the date of issuance, at $0.30 per unit or $928,980; $651,216 ($0.21 per common share) and $277,764 ($0.09 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively.  During the quarter ended March 31, 2013, warrants to purchase 80,000 shares with an exercise price of $0.01 per share were exercised by shareholders for an aggregate of $800 in cash.  During the quarter ended June 30, 2013 the Company sold 601,668 equity units consisting of one (1) common share and a warrant to purchase one (1) common share with an exercise price of $0.45 per share, expiring five (5) years from the date of issuance, at $0.30 per unit or $180,500; $126,109 ($0.21 per common share) and $53,789 ($0.09 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively.  On May 9, 2013 the Company sold 40,000 equity units consisting of one (1) common share and a warrant to purchase one (1) common share with an exercise price of $1.00 per share, expiring five (5) years from the date of issuance, at $0.50 per unit or $20,000; $14,740 ($0.37 per common share) and $5,220 ($0.13 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively.  On April 19, 2013, the placement agent exercised its warrant to purchase 59,201 shares of the Companys common stock with an exercise price of $0.30 per share, on a cashless basis, per the placement agent agreement, and the Company issued 44,643 shares of its common stock to the placement agent.  On May 7, 2013, warrants to purchase 100,000 shares with an exercise price of $0.01 per share were exercised by a shareholder for $1,000 in cash.  On May 29, 2013, warrants to purchase 100,001 shares with an exercise price of $0.45 per share were exercised by a shareholder for $45,000 in cash.  During the quarter ended September 30, 2013 the Company raised $1,648,500 from the issuance of (i) 4,121,250 common shares of the Company; (ii) warrants to purchase 4,121,250 common shares with an exercise price of $0.75 per share, expiring five (5) years from the date of issuance, and (iii) warrants to purchase 250,000 common shares with an exercise price of $0.45 per share expiring five (5) years from the date of issuance; of which $1,281,297 ($0.31 per common share) and $367,203 ($0.29 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively. In connection with this tranche of equity finance the Company paid certain placement agents finder's fee at 10%, or $148,550 in the aggregate.  On July 13 and September 13, 2013, warrants to purchase 87,000 shares with an exercise price of $0.01 per share were exercised by shareholders for $870 in cash.  Issuance of Common Stock or Equity Units for Employee Services  On July 3, 2013, the Company issued 244,260 common shares of the Company to two (2) of the Company's employees for their past services, valued at $24,260 based on more reliably measurable employee services received.  F-44    Issuance of Common Stock or Equity Units to Parties Other Than Employees for Acquiring Goods or Services  On March 13, 2012, the Company entered into a consulting agreement (the "Consulting Agreement") with a Consultant (the "Consultant) for a period of one (1) year from the date of signing whereby the Company agreed to retain the Consultant and the Consultant agreed to identify possible sources of working capital for the Company.  As consideration for the services, the Company granted (i) 50,000 shares of its common stock and (ii) options to purchase 50,000 shares of common stock with an exercise price of $0.44 per share expiring five (5) years from the date of issuance to the Consultant.  The common shares and warrants are earned ratably over the term of the Consulting Agreement, every three (3) months, and the unearned shares are forfeitable in the event of non-performance by the Consultant. Pursuant to Paragraph 505-50-30-S99-1, if the Company receives a right to receive future services in exchange for unvested, forfeitable equity instruments, those equity instruments are treated as unissued for accounting purposes until the future services are received (that is, the instruments are not considered issued until they vest). Consequently, there would be no recognition at the date of issuance and no entry should be recorded.  12,500 common shares and an option to purchase 12,500 common shares with an exercise price of $0.44 per share each are to be earned on a quarterly basis. For the quarter ended June 30, 2012, 12,500 common shares were earned and valued at $1.10 per share, then PPM price, or $13,750 and the option to purchase 12,500 common shares was earned and valued at $3,565.  For the quarter ended September 30, 2012, 12,500 common shares were earned and valued at $0.30 per share, then PPM price, or $3,750 and option to purchase 12,500 common shares was earned and valued at $3,565.  For the quarter ended December 31, 2012, 12,500 common shares were earned and valued at $0.30 per share, then PPM price, or $3,750 and option to purchase 12,500 common shares was earned and valued at $3,565.  For the quarter ended March 31, 2013, 12,500 common shares were earned and valued at $0.30 per share, then PPM price, or $3,750 and option to purchase 12,500 common shares was earned and valued at $3,570.  On August 2, 2012, the Company consummated the Exchange Agreement and acquired all of the issued and outstanding limited liability company interests in CNS for and in consideration of the issuance of 7.3 million shares of the Companys common stock pursuant to the Exchange Agreement.  On August 24, 2012, the Company consummated the share exchange and acquired all of the issued and outstanding shares of stock in PSI for and in consideration of the issuance of 7,686,797 shares of its common stock pursuant to the Exchange Agreement.  On September 11, 2012, the Company entered into a consulting agreement (the "Consulting Agreement") with a consulting firm (the "Consultant). Under the terms and conditions of the Consulting Agreement, the Company agreed to retain the Consultant and the Consultant agreed to identify possible sources of working capital for the Company for a period of one (1) year from the date of signing.  As consideration for the services, the Company would pay the consultant monthly for four (4) terms: (i) cash of $8,000 each month for the first term of three (3) months; grant 35,000 common shares monthly for the first term of three (3) months to the Consultant. (ii) cash of $10,000 each month for the second term of three (3) months; grant 30,000 common shares monthly for the second term of three (3) months. (iii) cash of $17,000 each month for the third term of three (3) months; grant 25,000 common shares monthly for the third term of three (3)  months. (iv) cash of $20,000 each month for the fourth term of three (3) months; grant 20,000 common shares monthly for the fourth term of three (3) months. For the quarter ended September 30, 2012, the Company paid $8,000 in cash and issued 35,000 common shares valued at $0.38 per share, or $13,300. On October 15, 2012 the Consultant and the Company agreed to terminate the Consulting Agreement. For the period from October 1, 2012 through October 15, 2012, the Company did not pay any cash to the Consultant and issued 70,000 common shares in aggregate which were valued at $0.43 per share, or $30,100.   F-45    On October 26, 2012, the Company entered into a Placement Agreement ("Placement Agreement") with Security Research Associates, Inc. ("SRA" or the "Placement Agent")) that SRA was engaged during the engagement period commencing on the date of this Placement Agreement and ending on the earlier to occur of May 31, 2013 or the termination of this Agreement (Engagement Period), as exclusive placement agent on a "best-efforts" basis in connection with a proposed private placement of securities to be issued by the Company in accordance with the proposed terms. The Company agrees to pay to SRA a transaction fee (the "Transaction Fee") consisting of (i) 8% (eight percent) of the gross proceeds from the Financing received by the Company from all investors (the "Investors"), and (ii) 5 year Warrants (the "Warrant") to acquire a number of shares of the Company's Common Shares equal to 8% (eight percent) of the aggregate gross proceeds from the Financing received by the Company divided by the effective price per share of the Company's common shares paid by all of the Investors in the Financing received by the Company at closing (the "SRA Warrants"). The Transaction Fee shall be payable with respect to any Financing consummated during the Engagement Period and also with respect to any similar financing consummated within 12 months of the end of the Engagement Period. The SRA Warrants issued by the Company pursuant to this Placement Agreement will have an exercise price which will be the same as the price of such warrants issued to the Investors in the Financing. SRA Warrants issued pursuant to the Placement Agreement shall have piggyback registration rights, will include customary adjustments in the event of stock dividends and/or stock splits, reclassifications, reorganizations and/or business combinations involving the Company, will have a "cashless exercise" provision and, in the event Investors receive warrants, will contain such additional rights as are contained in the warrants issued to the Investors. On April 19, 2013, the Company issued a warrant to purchase 59,201 shares of the Companys common stock with an exercise price of $0.30 per share to the Placement Agent. The Company estimated the relative fair value of the warrant at $9,289 at the date of issuance using the Black-Scholes Option Pricing Model. The Placement Agent exercised its warrant to purchase 59,201 shares of the Companys common stock, on a cashless basis, on April 19, 2013, and the Company issued 44,643 shares of its common stock to the Placement Agent pursuant to the Placement Agreement.  On February 26, 2013, the Company entered into a Consulting agreement (the "Consulting Agreement"), with a Consultant (the "Consultant). Under the terms and conditions of the Consulting Agreement, the Company agreed to retain the Consultant and the Consultant agreed to identify possible sources of working capital for the Company for a period of one (1) year from the date of signing.  As consideration for services, the Company would (i) pay $20,000 in cash; and (ii) grant (a) 550,000 shares of its common stock and (b) an option to purchase 300,000 shares of common stock with an exercise price of $0.30 per share, expiring five (5) years from the date of issuance, to the Consultant. The Company ratably recognizes the $20,000 payment in cash over the term of the Consulting Agreement.  550,000 common shares were valued at $0.30 per share, the PPM price, or $165,000, and the option to purchase 300,000 shares of common stock were valued at $47,490, or $212,490 in aggregate, all of which were expensed as consulting fees upon signing of the agreement as these common shares and warrants were issued upon signing the agreement and are fully vested and non-forfeitable.  On March 17, 2013, the Company entered into a Financing Service agreement (the "Financing Service Agreement"), with a Consultant (the "Consultant). Under the terms and conditions of the Financing Service Agreement, the Company agreed to retain the Consultant and the Consultant agreed to identify possible sources of working capital for the Company for a period of one (1) year from the date of signing.  As consideration for services, the Company would grant (i) 600,000 shares of its common stock and (ii) an option to purchase 400,000 shares of its common stock with an exercise price of $0.30 per share expiring five (5) years from the date of issuance to the Consultant.  600,000 common shares were valued at $0.30 per share, the PPM price, or $180,000 and the option to purchase 400,000 shares of common stock were valued at $63,080, or $243,080 in aggregate, all of which were expensed as consulting fees upon signing of the agreement as these common shares and warrants are issued upon signing the agreement and are fully vested and non-forfeitable.  On April 9, 2013, the Company issued 50,000 shares of its common stock to a consultant for consulting services. These fully vested and non-forfeitable shares were valued at $0.30 per share, the PPM price, or $15,000, all of which were expensed as consulting fees.  On April 9, 2013, the Company issued 30,000 shares of its common stock to a foundation. These fully vested and non-forfeitable shares were valued at $0.30 per share, the PPM price, or $9,000, which were recorded as charitable contribution.  On July 18, 2013, the Company entered into a Consulting agreement (the "Consulting Agreement") with a consulting firm (the "Consultant). Under the terms and conditions of the Consulting Agreement, the Consultant agreed to provide marketing and promotion services for the Company for a period of one (1) year from the date of signing.  As consideration for services, the Company would (i) pay $20,000 per month in cash; and (ii) grant (a) 50,000 shares of its common stock for the first month of engagement and (b) 20,000 shares of common stock per subsequent month. During the period ending September 30, 2013, the Company issued 70,000 common shares in aggregate to the consultant which were valued at $0.40 per share, the PPM price, or $28,000, all of which were expensed as consulting fees.  F-46    On September 3, 2013, the Company entered into a service agreement (the "Service Agreement") with a marketing firm (the "Consultant). Under the terms and conditions of the Service Agreement, the Consultant agreed to provide marketing and public relation services for the Company through the end of 2013.  As consideration for the services, the Company would (i) pay $2,000 per month in cash; and (ii) grant $2,000 worth of the Companys common stock.  The Company also entered another public event service agreement with the consultant for compensation of $4,600 in cash and $2,250 worth of common stock. The Company issued 10,625 common shares in aggregate to the consultant which were valued at $0.40 per share, the PPM price, or $4,250, all of which were expensed as consulting fees.  Stock Options  2010 Non-Qualified Stock Option Plan (2010 Option Plan)  On December 22, 2010, effective retroactively as of June 30, 2010, the Companys board of directors approved the adoption of the 2010 Non-Qualified Stock Option Plan (2010 Option Plan) by unanimous consent.  The 2010 Option Plan was initiated to encourage and enable officers, directors, consultants, advisors and key employees of the Company to acquire and retain a proprietary interest in the Company by ownership of its common stock.  A total of 7,500,000 of the authorized shares of the Companys common stock may be subject to, or issued pursuant to, the terms of the plan.  Pursuant to Section 7 - Adjustments or Changes in Capitalization of the Stock Option Plan, the number of shares to be received upon the exercise of the option and the exercise price to be paid for a share hereinafter sometimes referred to as Exercise Price which may be adjusted from time to time as hereinafter as follows:  7.1 In the event that the outstanding Common Shares of the Company are hereafter changed into or exchanged for a different number or kind of shares or other securities of the Company by reason of merger, consolidation, other reorganization, recapitalization, reclassification, combination of shares, stock split-up or stock dividend:  A. Prompt, proportionate, equitable, lawful and adequate adjustment shall be made of the aggregate number and kind of shares subject to Stock Options which may be granted under the Plan, such that the Optionee shall have the right to purchase such Common Shares as may be issued in exchange for the Common Shares purchasable on exercise of the NQSO had such merger, consolidation, other reorganization, recapitalization, reclassification, combination of shares, stock split-up or stock dividend not taken place;  B. Rights under unexercised Stock Options or portions thereof granted prior to any such change, both as to the number or kind of shares and the exercise price per share, shall be adjusted appropriately, provided that such adjustments shall be made without change in the total exercise price applicable to the unexercised portion of such NQSOs but by an adjustment in the price for each share covered by such NQSOs; or  C. Upon any dissolution or liquidation of the Company or any merger or combination in which the Company is not a surviving corporation, each outstanding Stock Option granted hereunder shall terminate, but the Optionee shall have the right, immediately prior to such dissolution, liquidation, merger or combination, to exercise his NQSO in whole or in part, to the extent that it shall not have been exercised, without regard to any installment exercise provisions in such NQSO.  7.2 The foregoing adjustments and the manner of application of the foregoing provisions shall be determined solely by the Committee, whose determination as to what adjustments shall be made and the extent thereof, shall be final, binding and conclusive. No fractional Shares shall be issued under the Plan on account of any such adjustments.  The Companys policy is to recognize compensation cost for awards with only service conditions and a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.  Additionally, the Companys policy is to issue new shares of common stock to satisfy stock option exercises.  March 13, 2012 Issuance  On March 13, 2012, the Company issued an option to purchase 50,000 shares of common stock to the consultant with an exercise price of $0.44 per share as part of the future professional services.  F-47    The Company estimated the fair value of the stock options on the date of grant using the Black-Scholes Option Pricing Model with the following weighted-average assumptions:  March 13, 2012Expected life (year)5Expected volatility (*)64.53%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)0.99%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life and averaged them as its expected volatility.  The estimated fair value of the stock options was $14,265 on the date of grant, of which $3,566 were amortized on a quarterly basis over the term of the period of service.  August 24, 2012 Issuance of WCUI Stock Options for Conversion of PSI Stock Options  On August 24, 2012, the Company converted PSI stock options to WCUI stock options and issued certain options to purchase 1,400,000 shares of its common stock in aggregate with the original terms and conditions to PSI option holders upon the acquisition of PSI. The detailed PSI Stock Options Issuance history is as follows:  On December 22, 2010, PSI granted (i) options to purchase 450,000 shares of its common stock with an exercise price of $1.00 per share expiring ten (10) years from the date of grant to its employees for their services; and (ii) an option to purchase 300,000 shares of its common stock with an exercise price of $1.00 per share expiring ten (10) years from the date of grant to a consultant and a member of its Medical Advisory Board as part of his professional services.  On February 22, 2012, PSI granted (i) options to purchase 410,000 shares of its common stock with an exercise price of $2.00 per share expiring ten (10) years from the date of grant to its employees for their services; and (ii) an option to purchase 240,000 shares of its common stock with an exercise price of $2.00 per share expiring ten (10) years from the date of grant to a consultant and a member of its Medical Advisory Board as part of his professional services.  September 6, 2013 Issuance  On September 6, 2013, the Company issued an option to purchase 10,000 shares of its common stock to the consultant with an exercise price of $0.75 per share for advisory board services.  The option was vested and exercisable upon grant.  F-48    The Company estimated the fair value of the stock options on the date of grant using the Black-Scholes Option Pricing Model with the following weighted-average assumptions:  September 6, 2013Expected life (year)5Expected volatility (*)61.77%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)1.77%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life and averaged them as its expected volatility.  The estimated fair value of the stock options was $1,491 on the date of grant, which are recorded as consulting fees.  F-49    Summary of the Companys Stock Option Activities  The table below summarizes the Companys stock option activities:


|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 
|------------------------------------------ |  | ----------------------- | --------- | ------------------------------ |  | ------------------------------- | - | --------------------------- |  | ------------------------- |  | - | ---- |  |  | - | --------- |  |  |  | - | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 
|                                           |  | Number of
Option Shares |           | Exercise Price Range
Per Share |  | Weighted Average Exercise Price |   | Fair Value
at Date of Grant |  | Aggregate
Intrinsic
Value | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           | 
|Balance, September 30, 2011                |  |                         | 1,800,000 |                                |  |                                 | $ | 0.01                        |  |                           |  | $ | 0.01 |  |  | $ | 20        |  |  |  | $ | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Granted                                    |  |                         | 50,000    |                                |  |                                 |   | 0.44                        |  |                           |  |   | 0.44 |  |  |   | 14,265    |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Granted                                    |  |                         | 750,000   |                                |  |                                 |   | 1.00                        |  |                           |  |   | 1.00 |  |  |   | 417,570   |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Granted                                    |  |                         | 650,000   |                                |  |                                 |   | 2.00                        |  |                           |  |   | 2.00 |  |  |   | 745,382   |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Canceled                                   |  |                         | -         |                                |  |                                 |   | -                           |  |                           |  |   | -    |  |  |   |           |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Exercised                                  |  |                         | -         |                                |  |                                 |   | -                           |  |                           |  |   | -    |  |  |   |           |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Expired                                    |  |                         | -         |                                |  |                                 |   | -                           |  |                           |  |   | -    |  |  |   |           |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Balance, September 30, 2012                |  |                         | 3,250,000 |                                |  |                                 | $ | 0.01 - 2.00                 |  |                           |  | $ | 0.64 |  |  | $ | 1,177,237 |  |  |  | $ | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Granted                                    |  |                         | 10,000    |                                |  |                                 |   | 0.75                        |  |                           |  |   | 0.75 |  |  |   | 1,491     |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Canceled                                   |  |                         | -         |                                |  |                                 |   | -                           |  |                           |  |   | -    |  |  |   | -         |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Exercised                                  |  |                         | -         |                                |  |                                 |   | -                           |  |                           |  |   | -    |  |  |   | -         |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Expired                                    |  |                         | -         |                                |  |                                 |   | -                           |  |                           |  |   | -    |  |  |   | -         |  |  |  |   | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Balance, September 30, 2013                |  |                         | 3,260,000 |                                |  |                                 | $ | 0.01 - 2.00                 |  |                           |  | $ | 0.64 |  |  | $ | 1,178,728 |  |  |  | $ | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Vested and exercisable, September 30, 2013 |  |                         | 3,260,000 |                                |  |                                 | $ | 0.01 - 2.00                 |  |                           |  | $ | 0.64 |  |  | $ | 1,178,728 |  |  |  | $ | - |  | 
|                                           |  |                         |           |                                |  |                                 |   |                             |  |                           |  |   |      |  |  |   |           |  |  |  |   |   |  | 
|Unvested, September 30, 2013               |  |                         | -         |                                |  |                                 | $ | -                           |  |                           |  | $ | -    |  |  | $ | -         |  |  |  | $ | - |  | 

F-50    The following table summarizes information concerning outstanding and exercisable options as of September 30, 2013:  Options OutstandingOptions ExercisableRange of Exercise PricesNumber OutstandingAverage Remaining Contractual Life  (in years)Weighted Average Exercise PriceNumber ExercisableAverage Remaining Contractual Life  (in years)Weighted Average Exercise Price$0.011,600,0001.75$0.011,600,0001.75$0.01$0.01200,000.2.120.01200,0002.120.01$0.4450,0003.450.4450,0003.450.44$0.7510,0005.000.7510,0005.000.75$1.00750,0007.201.00750,0007.201.00$2.00650,0008.402.00650,0008.402.00$0.01 - 2.003,260,0004.38$0.643,260,0004.38$0.64  As of September 30, 2013, there were 4,250,000 shares of stock options remaining available for issuance under the 2010 Plan.  Warrants  Significant terms of the warrants  Significant terms of the warrants issued in connection with the Company's equity unit offering include Section (F) Anti-dilution provisions and (G) Registration rights.  Pursuant to Section (F) Anti-dilution provisions of the warrant, the number of shares to be received upon the exercise of the warrant and the exercise price to be paid for a share hereinafter sometimes referred to as Exercise Price which may be adjusted from time to time as hereinafter provided:  (1) In case the Company shall issue Shares as a dividend upon Shares or in payment of a dividend thereon, or shall subdivide the number of outstanding Shares into a greater number of shares or shall contract the number of outstanding Shares into a lesser number of shares, the Exercise Price then in effect shall be adjusted, effective at the close of business on the record date for the determination of shareholders entitled to receive the same, to the price (computed to the nearest cent) determined by dividing: (a) the product obtained by multiplying the Exercise Price in effect immediately prior to the close of business on such record date by the number of Shares outstanding prior to such dividend, subdivision or contraction; by (b) the sum of the number of Shares outstanding immediately after such dividend, subdivision, or contraction.  F-51    (2) If any capital reorganization or reclassification of the capital stock of the Company, or consolidation or merger of the Company with another corporation, or the sale of all or substantially all of its assets to another corporation shall be effected, then, as a condition of such reorganization, reclassification, consolidation, merger or sale, lawful and adequate provision shall be made whereby the Holder of each Warrant shall thereafter have the right to purchase and receive upon the basis and upon the terms and conditions specified in the Warrant and in lieu of the Shares of the Company immediately theretofore purchasable and receivable upon the exercise of the rights represented by such Warrant, such Shares, securities or assets as may be issued or payable with respect to or in exchange for a number of outstanding Shares immediately theretofore purchasable and receivable upon the exercise of the rights represented by such Warrant had such reorganization, reclassification, consolidation, merger or sale not taken place, and in any such case appropriate provision shall be made with respect to the rights and interest of the Holder to the end that the provisions of the Warrant (including, without limitation, provisions for adjustment of the Exercise Price and of the number of Shares issuable upon the exercise of Warrants) shall thereafter be applicable as nearly as may be practicable in relation to any shares of stock, securities, or assets thereafter deliverable upon exercise of Warrants. The Company shall not affect any such consolidation, merger or sale unless prior to or simultaneously with the consummation thereof, the successor corporation (if other than the Company) resulting from such consolidation or merger or the corporation purchasing such assets shall assume, by written instrument, the obligation to deliver to the Holder such shares of stock, securities or assets as, in accordance with the foregoing provisions, the Holder may be entitled to purchase.  (3) Upon each adjustment of the Exercise Price pursuant to this Section (F), the number of shares of Common Stock specified in each Warrant shall thereupon evidence the right to purchase that number of shares of Common Stock (calculated to the nearest hundredth of a share of Common Stock) obtained by multiplying the Exercise Price in effect immediately prior to such adjustment by the number of shares of Common Stock purchasable immediately by the Exercise Price in effect after such adjustment.  (4) Irrespective of any adjustment of the number or kind of securities issuable upon exercise of Warrants or the Exercise Price, Warrants theretofore or thereafter issued may continue to express the same number of Shares and Exercise Price as are stated in similar Warrants previously issued.  (5) The Company may, at its sole option, retain the independent public accounting firm regularly retained by the Company, or another firm of independent public accountants of recognized standing selected by the Company's Board of Directors, to make any computation required under this Section (F) and a certificate signed by such firm shall be conclusive evidence of any computation made under this Section (F).  (6) Whenever there is an adjustment in the Exercise Price or in the number or kind of securities issuable upon exercise of the Warrants, or both, as provided in this Section (F), the Company shall: (i) promptly file in the custody of its Secretary or Assistant Secretary a certificate signed by the Chairman of the Board or the President or a Vice President of the Company and by the Treasurer or an Assistant Treasurer or the Secretary or an Assistant Secretary of the Company, showing in detail the facts requiring such adjustment and the number and kind of securities issuable upon exercise of each Warrant after such adjustment; and (ii) cause a notice stating that such adjustment has been effected and stating the Exercise Price then in effect and the number and kind of securities issuable upon exercise of each Warrant to be sent to each registered holder of Warrant.  (7) In addition to the adjustments otherwise set forth in this Section (F), the Company, in its sole discretion, may reduce the Exercise Price or extend the expiration date of the Warrant.  (8) The Exercise Price and the number of Shares issuable upon exercise of a Warrant shall be adjusted in the manner and only upon the occurrence of the events heretofore specifically referred to in this Section (F).  Pursuant to Section (G) Registration rights of the warrant, the warrant holder shall have piggyback registration rights as set forth in paragraph 12 of that certain Stockholder Subscription Agreement by and between the Company and the warrant holder.  March 2012 Issuances  In March 2012, the Company issued (i) warrants to purchase 265,000 shares, in the aggregate, of the Companys common stock to the investors with exercise prices ranging from $0.50 to $0.75 per share expiring five (5) years from the date of issuance in connection with the sale of common shares.  F-52    The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  March 8, 2012March 15, 2012Expected life (year)55Expected volatility (*)64.53%64.53%Expected annual rate of quarterly dividends0.00%0.00%Risk-free rate(s)0.89%1.11%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $44,452 at the date of issuance using the Black-Scholes Option Pricing Model.  April and May 2012 Issuances  During April and May 2012, the Company issued (i) warrants to purchase 154,773 shares, in the aggregate, of the Companys common stock to the investors with exercise prices ranging from $1.65 to $2.31 per share expiring five (5) years from the date of issuance in connection with the sale of common shares.  The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  April 19, 2012May 9, 2012Expected life (year)55Expected volatility (*)64.61%64.54%Expected annual rate of quarterly dividends0.00%0.00%Risk-free rate(s)0.84%0.77%  May 14, 2012May 21, 2012Expected life (year)55Expected volatility (*)64.53%64.49%Expected annual rate of quarterly dividends0.00%0.00%Risk-free rate(s)0.73%0.75%   F-53    May 22, 2012May 25, 2012Expected life (year)55Expected volatility (*)64.49%64.47%Expected annual rate of quarterly dividends0.00%0.00%Risk-free rate(s)0.78%0.76%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $46,112 at the date of issuance using the Black-Scholes Option Pricing Model.  September 2012 Issuances  In September 2012, the Company issued (i) warrants to purchase 336,667 shares, in aggregate, of the Companys common stock to the investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance in connection with the sale of common shares.  The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  September 25, 2012Expected life (year)5Expected volatility (*)65.70%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)0.66%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $31,411 at the date of issuance using the Black-Scholes Option Pricing Model.  December 2012 Issuances  In December 2012, the Company issued (i) warrants to purchase 520,999 shares, in aggregate, of the Companys common stock to the investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance as part of the sale of equity units.  F-54    The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  December 19, 2012Expected life (year)5Expected volatility (*)63.91%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)0.77%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $47,514 at the date of issuance using the Black-Scholes Option Pricing Model.  February and March 2013 Issuance  On February 26, 2013 and March 17, 2013, the Company issued warrants to purchase 300,000 shares and 400,000 shares, or 700,000 shares in aggregate, of the Companys common stock to consultants for future services with an exercise price of $0.30 per share expiring five (5) years from the date of issuance.  The estimated fair value of the warrants was valued using the Black-Scholes option-pricing model with the following weighted-average assumptions:  February  26, 2013March 17, 2013Expected life (year)55Expected volatility (*)62.93%62.56%Expected annual rate of quarterly dividends0.00%0.00%Risk-free rate(s)0.78%0.81%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life and averaged them as its expected volatility.  The estimated fair value of the warrants was $47,490 and $63,080, or $110,570 in aggregate, on the date of grant using the Black-Scholes Option Pricing Model.  March 2013 Issuances  In March 2013, the Company issued warrants to purchase 3,096,603 shares, in aggregate, of the Companys common stock to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance as part of the sale of equity units.  F-55    The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  March 17, 2013Expected life (year)5Expected volatility (*)62.56%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)0.81%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $277,764 at the date of issuance using the Black-Scholes Option Pricing Model.  April 2013 Issuance  On April 19, 2013, the Company issued warrants to purchase 601,668 shares of the Companys common stock to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance.  The estimated fair value of the warrants was valued using the Black-Scholes option-pricing model with the following weighted-average assumptions:  April 19, 2013Expected life (year)5Expected volatility (*)62.35%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)0.72%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life and averaged them as its expected volatility.  The estimated fair value of the warrants was $53,789 on the date of grant using the Black-Scholes Option Pricing Model.  F-56    May 2013 Issuances  In May 9, 2013, the Company issued warrants to purchase 40,000 shares, in aggregate, of the Companys common stock to investors with an exercise price of $1.00 per share expiring five (5) years from the date of issuance as part of the sale of equity units.  The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  May 9, 2013Expected life (year)5Expected volatility (*)62.08%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)0.75%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $5,220 at the date of issuance using the Black-Scholes Option Pricing Model.  August 2013 Issuances  On August, 2013, the Company issued warrants to purchase 4,371,250 shares, in aggregate, consisting of 4,121,250 warrants with an exercise price of $0.75 per share and 250,000 warrants with an exercise price of $0.40 per share expiring five (5) years from the date of issuance.  The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:  August 15, 2013Expected life (year)5Expected volatility (*)61.39%Expected annual rate of quarterly dividends0.00%Risk-free rate(s)1.54%  * As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price.  The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility.  The Company calculated those five (5) comparable companies historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.  The estimated relative fair value of the warrants was $662,992 at the date of issuance using the Black-Scholes Option Pricing Model.  F-57    Summary of the Companys Warrants Activities  The table below summarizes the Companys warrants activities:  Number of
Warrant SharesExercise Price Range
Per ShareWeighted Average Exercise PriceFair Value at Date of IssuanceAggregate
Intrinsic
ValueBalance, September 30, 20116,693,334$0.01$0.01$38$-Granted756,4400.45 - 2.310.10121,975-Canceled-----Exercised(240,000)----Expired-----Balance, September 30, 20127,209,774$0.45 - 2.31$0.10$122,013$-Granted9,389,7210.30 -1.000.421,167,139-Canceled-----Exercised(2,203,202)----Expired-----Balance, September 30, 201314,396,293$0.01 - 2.31$0.42$1,289,152$-Earned and exercisable, September 30, 201314,396,293$0.01 - 2.31$0.42$1,289,152$-Unvested, September 30, 2013-$-$-$-$-  The following table summarizes information concerning outstanding and exercisable warrants as of September 30, 2013:  Warrants OutstandingWarrants ExercisableRange of Exercise PricesNumber OutstandingAverage Remaining Contractual Life  (in years)Weighted Average Exercise PriceNumber ExercisableAverage Remaining Contractual Life  (in years)Weighted Average Exercise Price$0.01  2.3114,396,2933.84$0.4214,396,2933.84$0.28  Note 13  Income Tax Provision  Deferred Tax Assets  At September 30, 2013, the Company had net operating loss (NOL) carryforwards for Federal income tax purposes of $3,374,141 that may be offset against future taxable income through 2033.  No tax benefit has been reported with respect to these net operating loss carry-forwards because the Company believes that the realization of the Companys net deferred tax assets of approximately $957,790 was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance.  F-58    Deferred tax assets consist primarily of the tax effect of NOL carry-forwards.  The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realizability.  The valuation allowance increased approximately $768,372 and $137,661 for the fiscal year ended September 30, 2013 and 2012, respectively.  Components of deferred tax assets in the consolidated balance sheets are as follows:  September
30,
2013September
30,
2012Net deferred tax assets  non-current:Expected income tax benefit from NOL carry-forwards$957,790$189,418Less valuation allowance(957,790)(189,418)Deferred tax assets, net of valuation allowance$-$-  Income Tax Provision in the Consolidated Statements of Operations  A reconciliation of the federal statutory income tax rate and the effective income tax rate as a percentage of income before income tax provision is as follows:  For the fiscal year ended September 30, 2013For the fiscal year ended September 30, 2012Federal statutory income tax rate34.0%34.0%Change in valuation allowance on net operating loss carry-forwards(34.0)(34.0)Effective income tax rate0.0%0.0%  Tax Returns Remaining subject to IRS Audits  The corporation income tax returns for the fiscal year ended September 30, 2010, 2011 and 2012 were filed on December 12, 2011, December 15, 2011 and September 6, 2013, respectively.  The Company has not yet filed its corporation income tax return for the fiscal year ended September 30, 2013. The Company's corporation income tax returns for the fiscal year ended September 30, 2010, 2011 and 2012 will remain subject to audit under the statute of limitations by the Internal Revenue Service for a period of three (3) years from the date they are filed.  Note 14 - Concentration of Credit Risk  Credit Risk Arising from Financial Instruments  Financial instruments that potentially subject the Company to significant concentration of credit risk consist primarily of cash and cash equivalents.  As of September 30, 2013, substantially all of the Companys cash and cash equivalents were held by major financial institutions and the balance at certain accounts may exceed the maximum amount insured by the Federal Deposits Insurance Corporation (FDIC).  However, the Company has not experienced losses on these accounts and management believes that the Company is not exposed to significant risks on such accounts.  F-59    Note 15  Segment Reporting  Reportable segments are components of an enterprise about which separate financial information is available and that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company's reportable segments are based on products and services, geography, legal structure, management structure, or any other manner in which management disaggregates a company.  The Company operates in three (3) business segments:  (i) Nutritional Supplement Distribution: nutritional supplement business segment engages in the development of an internet online store business to market nutritional supplement solutions through the Company's website www.aminofactory.com;  (ii) Patient Services: which it stems from CNS, its wholly-owned subsidiary it acquired on August 2, 2012, a patient service provider specializing in the treatment of brain-based behavioral health disorders including developmental, emotional and stress-related problems; and  (iii) Medical Devices: which it stems from PSI, its wholly-owned subsidiary it acquired on August 24, 2012, a developer, manufacturer, marketer and distributer of targeted Ultra Violet ("UV") phototherapy devices for the treatment of skin diseases.  The Company measures the segment profit or loss and segment assets for each reportable segment as follows:  a. The basis of accounting for any transactions between reportable segments: The Company allows reportable segments to freely negotiate the terms and conditions of and carries out, on an arm's-length basis, any transactions between reportable segments; b. The nature of any differences between the measurements of the reportable segments' profits or losses and the public entity's consolidated income before income taxes, extraordinary items, and discontinued operations: There were no difference between the measurements of the reportable segments' profits or losses and the public entity's consolidated income (loss) as the Company does not allocate centrally incurred costs at the corporate headquarter; c. The nature of any differences between the measurements of the reportable segments assets and the public entity's consolidated assets: There were no difference between the measurements of the reportable segments assets and the public entity's consolidated assets as the Company does not have any jointly used assets; d. The nature of any changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit or loss: There were no change from prior periods in the measurement methods used to determine reported segment profit or loss; e. The nature and effect of any asymmetrical allocations to reportable segments: There were no asymmetrical allocations to reportable segments as the Company does not allocate depreciation expense to a reportable segment without allocating the related depreciable assets to that reportable segment.  The detailed segment information of the Company is as follows:  F-60


|                          |                                                             |                                |              |         |         |                       |           |                  |           |                 |   |                                     |           |             
|------------------------- | ----------------------------------------------------------- | ------------------------------ | ------------ | ------- | ------- | --------------------- | --------- | ---------------- | --------- | --------------- | - | ----------------------------------- | --------- | ------------
|                          |                                                             |                                |              |         |         | September 30, 2013   
|                          |                                                             |                                |              |         |         | WCUI                  |           | CNS              |           | PSI             |   | WCUI                                |           | Consolidated
|                          |                                                             |                                |              |         |         | Corporate Headquarter |           | Patient Services |           | Medical Devices |   | Nutritional Supplement Distribution |           |             
|ASSETS                    |                                                             |                                |              |         |         |                       |           |                  |           |                 |   |                                    
|Current Assets            |                                                             |                                |              |         |         |                       |           |                  |           |                 |  
|                          | Cash                                                        |                                |              | 409,899 |         | 75,519                |           | 13,828           |           |                 |   | 499,246                            
|                          | Accounts receivable                                         |                                |              | -       |         | 4,472                 |           | -                |           |                 |   | 4,472                              
|                          | Inventories                                                 |                                |              | -       |         | -                     |           | 135,485          |           |                 |   | 135,485                            
|                          | Current maturity of note receivable - Chairmanand CEO       |                                |              | 83,333  |         | -                     |           | -                |           |                 |   | 83,333                             
|                          | Prepayments and other current assets                        |                                |              | 7,059   |         | -                     |           | 416              |           |                 |   | 7,475                              
|                          |                                                             |                                |              |         |         |                       |           |                  |           |                 |   |                                     |           |             
|                          |                                                             | Total current assets           |              |         | 500,291 |                       | 79,991    |                  | 149,729   |                 | - |                                     | 730,011  
|                          |                                                             |                                |              |         |         |                       |           |                  |           |                 |   |                                     |           |             
|Property and Equipment    |                                                             |                                |              |         |         |                       |           |                  |           |                 |  
|                          | Property and equipment                                      |                                |              | 18,390  |         | 18,459                |           | 80,956           |           |                 |   | 117,805                            
|                          | Accumulated depreciation                                    |                                |              | (2,591) |         | (9,885)               |           | (30,824)         |           |                 |   | (43,300)                           
|                          |                                                             | Property and equipment, net    |              |         | 15,799  |                       | 8,574     |                  | 50,132    |                 | - |                                     | 74,505   
|                          |                                                             |                                |              |         |         |                       |           |                  |           |                 |   |                                     |           |             
|Exclusive Licenses        |                                                             |                                |              |         |         |                       |           |                  |           |                 |  
|                          | Exclusive licenses                                          |                                |              | -       |         | -                     |           | 5,000            |           |                 |   | 5,000                              
|                          | Accumulated amortization                                    |                                |              | -       |         | -                     |           | (688)            |           |                 |   | (688)                              
|                          |                                                             | Exclusive licenses, net        |              |         | -       |                       | -         |                  | 4,312     |                 | - |                                     | 4,312    
|                          |                                                             |                                |              |         |         |                       |           |                  |           |                 |   |                                     |           |             
|Acquired Technologies     |                                                             |                                |              |         |         |                       |           |                  |           |                 |  
|                          | Acquired technologies                                       |                                |              |         |         |                       |           |                  |           |                 |   | -                                  
|                          | Acquired technologies - CNS                                 |                                |              |         |         | 325,000               |           |                  |           |                 |   | 325,000                            
|                          | Acquired technologies - PSI                                 |                                |              |         |         |                       |           | 2,095,000        |           |                 |   | 2,095,000                          
|                          | Accumulated amortization                                    |                                |              |         |         |                       |           |                  |           |                 |   | -                                  
|                          | Accumulated amortization - CNS                              |                                |              |         |         | (18,956)              |           |                  |           |                 |   | (18,956)                           
|                          | Accumulated amortization - PSI                              |                                |              |         |         |                       |           | (113,477)        |           |                 |   | (113,477)                          
|                          |                                                             | Acquired technologies, net     |              |         | -       |                       | 306,044   |                  | 1,981,523 |                 | - |                                     | 2,287,567
|                          |                                                             |                                |              |         |         |                       |           |                  |           |                 |   |                                     |           |             
|Non-Compete Agreements    |                                                             |                                |              |         |         |                       |           |                  |           |                 |  
|                          | Non-compete agreements                                      |                                |              |         |         |                       |           |                  |           |                 |   | -                                  
|                          | Non-compete Agreement - CNS                                 |                                |              |         |         | 120,000               |           |                  |           |                 |   | 120,000                            
|                          | Non-compete Agreement - PSI                                 |                                |              |         |         |                       |           | 120,000          |           |                 |   | 120,000                            
|                          | Accumulated amortization                                    |                                |              |         |         |                       |           |                  |           |                 |   | -                                  
|                          | Accumulated amortization - CNS                              |                                |              |         |         | (46,662)              |           |                  |           |                 |   | (46,662)                           
|                          | Accumulated amortization - PSI                              |                                |              |         |         |                       |           | (32,500)         |           |                 |   | (32,500)                           
|                          |                                                             | Non-compete agreements, net    |              |         | -       |                       | 73,338    |                  | 87,500    |                 | - |                                     | 160,838  
|                          |                                                             |                                |              |         |         |                       |           |                  |           |                 |   |                                     |           |             
|Trademarks                |                                                             |                                |              |         |         |                       |           |                  |           |                 |  
|                          | Trademarks                                                  |                                |              |         |         |                       |           |                  |           |                 |   | -                                  
|                          | Trade Mark:TM - CNS                                         |                                |              |         |         | 110,000               |           |                  |           |                 |   | 110,000                            
|                          | Trade Mark:TM - PL                                          |                                |              |         |         |                       |           | 420,000          |           |                 |   | 420,000                            
|                          | Trade Mark:TM - PS                                          |                                |              |         |         |                       |           | 210,000          |           |                 |   | 210,000                            
|                          | Accumulated amortization                                    |                                |              |         |         |                       |           |                  |           |                 |   | -                                  
|                          | Accumulated amortization - CNS                              |                                |              |         |         | (14,266)              |           |                  |           |                 |   | (14,266)                           
|                          | Accumulated amortization - PL                               |                                |              |         |         |                       |           | (57,500)         |           |                 |   | (57,500)                           
|                          | Accumulated amortization - PS                               |                                |              |         |         |                       |           | (40,000)         |           |                 |   | (40,000)                           
|                          |                                                             |                                |              |         |         |                       |           |                  |           |                 |   |                                     |           |             
|                          |                                                             | Trademarks, net                |              |         | -       |                       | 95,734    |                  | 532,500   |                 | - |                                     | 628,234  
|                          |                                                             |                                |              |         |         |                       |           |                  |           |                 |   |                                     |           |             
|Website Development Costs |                                                             |                                |              |         |         |                       |           |                  |           |                 |  
|                          | Website development costs                                   |                                |              | 22,809  |         |                       |           |                  |           |                 |   | 22,809                             
|                          | Accumulated amortization                                    |                                |              | (8,826) |         |                       |           |                  |           |                 |   | (8,826)                            
|                          |                                                             | Website development costs, net |              |         | 13,983  |                       | -         |                  | -         |                 | - |                                     | 13,983   
|                          |                                                             |                                |              |         |         |                       |           |                  |           |                 |   |                                     |           |             
|Other Assets              |                                                             |                                |              |         |         |                       |           |                  |           |                 |  
|                          | Goodwill                                                    |                                |              |         |         |                       |           |                  |           |                 |   | -                                  
|                          | Goodwill - CNS                                              |                                |              |         |         | 2,868,045             |           |                  |           |                 |   | 2,868,045                          
|                          | Goodwill - PSI                                              |                                |              |         |         |                       |           | 1,716,603        |           |                 |   | 1,716,603                          
|                          | Note receivable - Chairman and CEO, net of current maturity |                                |              | 166,667 |         | -                     |           | -                |           |                 |   | 166,667                            
|                          | Security deposits                                           |                                |              |         |         | 36,939                |           | 1,760            |           |                 |   | 38,699                             
|                          |                                                             |                                |              |         |         |                       |           |                  |           |                 |   |                                     |           |             
|                          |                                                             | Total other assets             |              |         | 166,667 |                       | 2,904,984 |                  | 1,718,363 |                 | - |                                     | 4,790,014
|                          |                                                             |                                | Total assets |         |         | 696,740               |           | 3,468,665        |           | 4,524,059       |   | -                                   |           | 8,689,464   

F-61    For the Fiscal YearEndedSeptember 30, 2013WCUICNSPSIWCUIConsolidatedCorporate
HeadquarterPatient
ServicesMedical
DevicesNutritional
Supplement
DistributionRevenuePatient services269,644--269,644Sales--2,4882,488Total revenue-269,644-2,488272,132Cost of goods sold3,1343,134Gross margin-269,644-(646)268,998Operating expensesConsulting fees689,436--689,436Professional fees252,674-35,459288,133Rent expense - related party24,871--24,871Rent expense-141,81132,100173,911Research and development--9,6139,613Salaries - officers200,000300,000150,099650,099Salaries - others-141,49873,802215,300Selling expenses-11,56792,112103,679General and administrative expenses447,675172,885199,139819,699Total operating expenses1,614,656767,761592,324-2,974,741Loss from operations(1,614,656)(498,117)(592,324)(646)(2,705,743)Other (income) epxenseFinancing costs91,630--91,630Interest expense1,250-5,8287,078Interest expense - related party-4,828-4,828Other (income) expense-7,751-7,751Other (income) expense, net92,88012,5795,828-111,287Loss before income tax provision(1,707,536)(510,696)(598,152)(646)(2,817,030)Income tax provision----Net loss(1,707,536)(510,696)(598,152)(646)(2,817,030)Net loss per common share - basic and dilutedNet loss per common share - basic and diluted$(0.08)Weighted Average Common Shares Outstanding - basic and diluted37,480,331  F-62    Note 16  Subsequent Events  The Company has evaluated all events that occurred after the balance sheet date through the date when the financial statements were issued to determine if they must be reported.  The Management of the Company determined that there were no reportable subsequent event(s) to be disclosed.    F-63