10. SEGMENT INFORMATION

9 Months Ended

Jun. 30, 2015

Segment Reporting [Abstract]

10. SEGMENT INFORMATION

NOTE 10 – SEGMENT INFORMATION

Cloud Medical Doctors Software Corporation has two reporting segments and corporate overhead:

• Cloud-MD – the Company sells medical billing software to doctors. Prior to 2014, all of the Company’s business activities were derived from this segment.

• Cipherloc – the Company has a second software program which is an encryption technology that can be used by larger corporation to protect their data through our polymorphic technology.

• Corporate Overhead – the Company’s investment holding including financing current operations and expansion of its current holdings as well as evaluating the feasibility of entering into additional business.

The accounting policies of the segments are the same as those described in the summary of significant accounting policies. The Company evaluates performances based on profit or loss from operations before income taxes, not including nonrecurring gains and losses and foreign exchange gains and losses. The reportable segments are strategic business units that offer different technology and marketing strategies. Most of the businesses were developed internally and management remains the same. To date, the Company’s operations are principally in the United States.

Consolidated revenues from external customers, operating loss, and identifiable assets were as follows:

	Three months ended June 30,
	2015			2014
Revenues:
Cloud-MD	$	—		$	1,725
CipherLoc		—			1,125,000
Total revenues	$	—		$	1,126,725
Operating expenses:
Cloud-MD	$	(19,693	)	$	(61,155	)
Cipherloc		(27,195	)		(30,684	)
Corporate		(414,963	)		(1,021,150	)
Net Loss from Continuing Operations	$	(461,851	)	$	(13,736	)

	Nine months ended June 30,
	2015			2014
Revenues:
Cloud-MD	$	431		$	224,400
Cipherloc		—			1,125,000
Total revenues	$	431		$	1,349,400
Operating expenses:
Cloud-MD	$	(10,535,766	)	$	(203,465	)
Cipherloc		(45,715	)		(30,684	)
Corporate		(572,517	)		(2,431,904	)
Net Loss from Continuing Operations	$	(11,153,567	)	$	(1,316,653	)

	June 30, 2015		September 30, 2014
Identifiable assets:
Cloud-MD	$	31,500	$	583,507
CipherLoc		216,300		21,800
Corporate		90,567		552,537
Total identifiable assets	$	338,367	$	1,157,844