10-Q

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 10-Q

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

                For the quarterly period ended March 31, 2015

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

                        Commission File Number: 000-22855


                        AMERICAN SOIL TECHNOLOGIES, INC.
        (Exact name of small business issuer as specified in its charter)

            Nevada                                               95-4780218
(State or other jurisdiction of                                (IRS Employer
 incorporation or organization)                              Identification No.)

                   9018 Balboa Ave. #558, Northridge, CA 91325
                    (Address of principal executive offices)

                                 (818) 899-4686
                           (Issuer's telephone number)

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

Check  whether the issuer (1) filed all reports  required to be filed by Section
13 or 15(d) of the  Exchange  Act during the past 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 Web site, if any, every  Interactive  Data File required
to be submitted  and posted  pursuant to Rule 405 of  Regulation  S-T during the
preceding 12 months (or for such shorter period that the registrant was required
to submit and post such files). Yes [X] No [ ]

Indicate by check mark whether the registrant is a large  accelerated  filer, an
accelerated filer, a non-accelerated  filer, 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 [ ]                          Smaller reporting company [X]
(Do not check if a smaller reporting company)

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

As of May 19, 2015, the number of shares of common stock issued and outstanding
was 68,090,590.

Transitional Small Business Disclosure Format (check one): Yes [ ] No [X]

                                      INDEX

                                                                           Page
                                                                          Number
                                                                          ------

PART I - FINANCIAL INFORMATION

Item 1.  Consolidated Financial Statements (Unaudited)                        3

         Consolidated Balance Sheets - March 31, 2015
         and September 30, 2014                                               3

         Consolidated Statements of Operations -
         For the three and six months ended March 31, 2015 and 2014           4

         Consolidated Statements of Cash Flows -
         For the six months ended March 31, 2015 and 2014                     5

         Notes to Consolidated Financial Statements                           6

Item 2.  Management's Discussion and Analysis of Financial Condition
         and Results of Operations                                            9

Item 3.  Qualitative and Quantitative Disclosures About Market Risk          11

Item 4.  Controls and Procedures                                             11

Item 4T.  Controls and Procedures                                            11

                           PART II - OTHER INFORMATION

Item 1.  Legal Proceedings                                                   11

Item 1A. Risk Factors                                                        12

Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds         12

Item 3.  Defaults Upon Senior Securities                                     12

Item 4.  Mine Safety Disclosures                                             12

Item 5.  Other Information                                                   12

Item 6.  Exhibits                                                            12

SIGNATURES                                                                   12

                                       2

                         PART I - FINANCIAL INFORMATION

ITEM 1. CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

                        AMERICAN SOIL TECHNOLOGIES, INC.
                           CONSOLIDATED BALANCE SHEETS
                                   (UNAUDITED)



                                                                                   March 31,            September 30,
                                                                                     2015                   2014
                                                                                 ------------           ------------
                                                                                                  
Assets:
  Current assets
    Cash and cash equivalents                                                    $      1,690           $      3,157
    Accounts receivable, net of allowance of $35,088 at
     March 31, 2015 and September 30, 2014, respectively                                1,403                  1,403
    Prepaid expenses and other current assets                                           2,476                    676
                                                                                 ------------           ------------
Total current assets                                                                    5,569                  5,236
Property and equipment, net                                                                --                     --
                                                                                 ------------           ------------

Total assets                                                                     $      5,569           $      5,236
                                                                                 ============           ============

Liabilities and Stockholders' Deficit:
  Current liabilities
    Accounts payable                                                             $  1,400,393           $  1,401,376
    Accrued liabilities                                                             3,792,262              3,533,308
    Notes payable                                                                   1,747,585              1,747,585
    Notes payable to related parties                                                1,119,842              1,097,842
                                                                                 ------------           ------------
Total liabilities                                                                   8,060,082              7,780,111
                                                                                 ------------           ------------
Stockholders' deficit:
  Series A preferred stock, $0.50 stated value, 25,000,000 shares authorized,
   2,763,699 shares issued and outstanding at March 31, 2015 and
   September 30, 2014, respectively                                                 1,381,849              1,381,849
  Common stock, $0.001 par value, 100,000,000 shares authorized,
   68,090,590 shares issued and outstanding at March 31, 2015 and
   September 30, 2014, respectively                                                    68,091                 68,091
  Additional paid-in capital                                                       19,831,800             19,831,800
  Accumulated deficit                                                             (29,336,253)           (29,056,615)
                                                                                 ------------           ------------
Total stockholders' deficit                                                        (8,054,513)            (7,774,875)
                                                                                 ------------           ------------

Total liabilities and stockholders' deficit                                      $      5,569           $      5,236
                                                                                 ============           ============



          See accompanying Notes to Consolidated Financial Statements.

                                       3

                        AMERICAN SOIL TECHNOLOGIES, INC.
                      CONSOLIDATED STATEMENTS OF OPERATIONS
                                   (UNAUDITED)



                                                Three Months      Three Months        Six Months         Six Months
                                                   Ended             Ended              Ended              Ended
                                                  March 31,         March 31,          March 31,          March 31,
                                                    2015              2014               2015               2014
                                                ------------      ------------       ------------       ------------
                                                                                            
Revenue                                         $         --      $     19,693       $         --       $     26,993
Cost of goods sold (excluding amortization
 of intangible assets)                                   727             2,243              1,650              3,270
                                                ------------      ------------       ------------       ------------
Gross profit                                            (727)           17,450             (1,650)            23,723
                                                ------------      ------------       ------------       ------------
Operating expenses:
  General and administrative                         126,401           132,189            243,725            248,700
  Sales and marketing                                     --                50                 --                125
  Amortization of intangible assets                       --                --                 --             10,362
                                                ------------      ------------       ------------       ------------
Total operating expenses                             126,401           132,239            243,725            259,187
                                                ------------      ------------       ------------       ------------

Loss from operations                                (127,128)         (114,789)          (245,375)          (235,464)

Other (income) expense:
  Interest expense                                    16,949            16,869             34,263             43,270
  Gain on Extinguishment of Debt                          --                --                 --           (635,903)
                                                ------------      ------------       ------------       ------------
Income (loss) before income taxes                   (144,077)         (131,658)          (279,638)           357,169
Provision for income taxes                                --                --                 --                 --
                                                ------------      ------------       ------------       ------------

Net Income (loss)                               $   (144,077)     $   (131,658)      $   (279,638)      $    357,169
                                                ============      ============       ============       ============

Net income (loss) per share basic               $      (0.00)     $      (0.00)      $      (0.00)      $       0.01
                                                ============      ============       ============       ============

Net income (loss) per share diluted             $      (0.00)     $      (0.00)      $      (0.00)      $       0.01
                                                ============      ============       ============       ============
Weighted average common shares outstanding
 used in per share calculations - basic           68,090,590        68,090,590         68,090,590         68,090,590
                                                ============      ============       ============       ============
Weighted average common shares outstanding
 used in per share calculations - diluted         68,090,590        68,090,590         68,090,590         70,854,289
                                                ============      ============       ============       ============



          See accompanying Notes to Consolidated Financial Statements.

                                       4

                        AMERICAN SOIL TECHNOLOGIES, INC.
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (UNAUDITED)



                                                                  Six Months           Six Months
                                                                    Ended                Ended
                                                                   March 31,            March 31,
                                                                     2015                 2014
                                                                  ----------           ----------
                                                                                 
Cash flows from operating activities:
  Net loss                                                        $ (279,638)          $  357,169
  Adjustments to reconcile net income (loss) to net cash
    Gain on extinguishment of liabilities                                 --             (635,903)
    Depreciation and amortization                                         --               10,436
  Changes in operating assets and liabilities:
    Accounts receivable                                                   --               (3,625)
    Prepaid expenses and other assets                                 (1,800)                  --
    Accounts payable                                                    (983)             (31,485)
    Accrued liabilities                                              258,954              267,524
                                                                  ----------           ----------
        Net cash used in operating activities                        (23,467)             (35,884)
                                                                  ----------           ----------
Cash flows from financing activities:
  Proceeds from related party notes                                   22,000               35,000
                                                                  ----------           ----------
        Net cash provided by financing activities                     22,000               35,000
                                                                  ----------           ----------

Net decrease in cash and cash equivalents                             (1,467)                (884)
Cash and cash equivalents at beginning of period                       3,157                3,070
                                                                  ----------           ----------

Cash and cash equivalents at end of period                        $    1,690           $    2,186
                                                                  ==========           ==========
Supplemental disclosure of cash flow information:
  Cash paid during the period for interest                        $      855           $    1,029
                                                                  ==========           ==========
  Cash paid during the period for income taxes                    $       --           $       --
                                                                  ==========           ==========



           See accompanying Notes to Consolidated Financial Statement

                                       5

                        AMERICAN SOIL TECHNOLOGIES, INC.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2015
                                   (UNAUDITED)


1. BUSINESS

The Company is primarily engaged in the marketing of polymer and other soil
amendments to the agricultural turf and horticulture industries. The Company's
products are used to decrease water usage, increase nutrient retention in soil,
enhance seed germination and sprout emergence, clarify ponds and increase the
effectiveness of chemical fertilizers and biological additives. In 2006, the
Company acquired Smart World Organics ("Smart World") and a patent to a slow
release fertilizer. The Company also has exclusive license rights to the use of
patented polymer application techniques, as well as numerous patents on a unique
machine designed to inject polymer and other liquid products into existing turf
and some crops.

2. GOING CONCERN AND MANAGEMENT'S PLAN

The Company has sustained significant losses and has an accumulated deficit of
$29,336,253 and negative working capital of $8,054,513 as of March 31, 2015. The
ability of the Company to continue as a going concern is dependent upon
obtaining additional capital and financing, and ultimately generating positive
cash flows from operations. Management intends to seek additional capital either
through debt or equity offerings. Due to the Company's current financial
condition, management cannot be assured there will be adequate capital available
when needed and on acceptable terms. These factors raise substantial doubt about
the Company's ability to continue as a going concern. The consolidated financial
statements do not include any adjustments relating to the recoverability and
classification of asset carrying amounts or the amount and classification of
liabilities that might result should the Company be unable to continue as a
going concern.

3 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION
The consolidated financial statements of the Company are unaudited and have been
prepared in accordance with accounting principles generally accepted in the
United States of America for interim financial information, pursuant to the
rules and regulations of the Securities and Exchange Commission. Notes to the
consolidated financial statements which would substantially duplicate the
disclosures contained in the audited financial statements for the most recent
fiscal year 2014 as reported in the Company's Form 10-K have been omitted. The
results of operations for the three and six month periods ended March 31, 2015
and 2014 are not necessarily indicative of the results to be expected for the
full year. In the opinion of management, the consolidated financial statements
include all adjustments, consisting of normal recurring adjustments, necessary
to present fairly the Company's financial position, results of operations and
cash flows. These statements should be read in conjunction with the consolidated
financial statements and related notes which are part of the Company's Annual
Report on Form 10-K for the year ended September 30, 2014.

USE OF ESTIMATES
The preparation of consolidated 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 of the financial statements and the reported amounts of
revenues and expenses during the reporting periods. Actual results could differ
from those estimates.

CONCENTRATION OF CREDIT RISK
One (1) customer made up 100% of the accounts receivable balance as of March 31,
2015 and September 30, 2014. One (1) customer made up 100% of the revenue during
the three and six months ended March 31, 2014. There was no revenue during the
three and six months ended March 31, 2015, respectively.

                                       6

As of April 2014, the Company stopped receiving royalty revenue from the
customer that made up the revenue concentration noted above due to the
expiration of the related patent. The loss of this customer has materially and
adversely affected the Company's consolidated financial position, results of
operations and cash flows as the customer was the Company's primary source of
revenue during recent years.

NET INCOME (LOSS) PER SHARE
Basic net income (loss) per share is calculated by dividing net income (loss) by
the weighted average common shares outstanding during the period. Diluted net
income (loss) per share reflects the potential dilution to basic net income
(loss) per share that could occur upon conversion or exercise of securities,
options or other such items to common shares using the treasury stock method,
based upon the weighted average fair value of our common shares during the
period. Series A convertible preferred stock totaling 2,763,699 shares have been
included in the calculation of diluted net income (loss) per share for the three
months ended March 31, 2015

NEW ACCOUNTING PRONOUNCEMENTS
In May 2014, the FASB issued new accounting guidance regarding revenue
recognition under GAAP. This new guidance will supersede nearly all existing
revenue recognition guidance, and is effective for public entities for annual
and interim periods beginning after December 31, 2016. Early adoption is not
permitted. The Company is currently evaluating the impact of this new guidance
on the Company's financial statements.

In August 2014, the FASB issued Accounting Standards Update No. 2014-15,
"Presentation of Financial Statements--Going Concern", which requires management
to evaluate, at each annual and interim reporting period, whether there are
conditions or events that raise substantial doubt about the entity's ability to
continue as a going concern within one year after the date the financial
statements are issued and provide related disclosures. ASU 2014-15 is effective
for annual periods ending after December 15, 2016 and interim periods
thereafter. Early application is permitted. Management is still in the process
of assessing the impact of ASU 2014-15 on the Company's financial statements.

In April 2015, the FASB issued Accounting Standard Update ("ASU") 2015-03
Simplifying the Presentation of Debt Issuance Costs. This update requires
capitalized debt issuance costs to be classified as a reduction to the carrying
value of debt rather than a deferred charge, as is currently required. This
update will be effective for the Company for all annual and interim periods
beginning after December 15, 2015 and is required to be adopted retroactively
for all periods presented, and early adoption is permitted. The Company is
currently evaluating the expected impact of this new accounting standard on its
financial statements.

The Financial Accounting Standards Board issues Accounting Standards Updates
("ASUs") to amend the authoritative literature in Accounting Standards
Codification ("ASC"). There have been a number of ASUs to date that amend the
original text of ASC. The Company believes those issued to date either (i)
provide supplemental guidance, (ii) are technical corrections, (iii) are not
applicable to the Company or (iv) are not expected to have a significant impact
on the Company.

4. INVENTORIES

As of March 31, 2015 and September 30, 2014, the Company's inventories were
fully reserved.

5. DEBT MITIGATION PROGRAM

The Company has significant liabilities that have been incurred due to continued
operating losses and the acquisition of Smart World in 2006. In order to attract
potential capital, the Company has conducted analysis on past due obligations to
creditors. We determined that the statute of limitations for certain of our
creditors to enforce collection of any amounts they might be owed has now
elapsed. Based on our determinations and findings, fiscal 2014, we eliminated
$635,903 in creditor liabilities which were all previously included in accounts
payable and notes payable in the accompanying balance sheets. There were no such
eliminations during the six months ended March 31, 2015.

                                       7

The Company will continue to conduct this analysis going forward and eliminate
obligations when such obligations are no longer enforceable based on applicable
law.

6. ACCRUED EXPENSES

Accrued expenses consist of the following at:

                                               March 31,         September 30,
                                                 2015                2014
                                              ----------          ----------
Interest                                      $  364,947          $  351,659
Interest to related parties                      257,536             238,400
Compensation and related                       3,169,779           2,943,249
                                              ----------          ----------
                                              $3,792,262          $3,533,308
                                              ==========          ==========

7. NOTES PAYABLES AND RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS

During the three months ended March 31, 2015, the Company's secretary, Ms. Visco
loaned the Company an additional $17,000 for working capital. The previous note
for $964,842 was amended to increase the principal due to $981,842. The
principal is due in December 2015 and interest is payable monthly, at prime
rate. The note is currently in default for non-payment of interest.

8. COMMON STOCK

There were no stock issuances during the three and six months ended March 31,
2015 and 2014.

9. LITIGATION

On or about September 21, 2007, Stockhausen, Inc. ("Stockhausen") filed a
Complaint in the United States District Court, for the Middle District of North
Carolina, against us seeking damages. The parties entered into a settlement
agreement on June 2, 2010. Under the settlement agreement, we agreed to pay
Stockhausen $250,000 on or before June 23, 2010 as a compromise to Stockhausen's
claims that currently total $603,921. We further agreed that we would consent to
the entry of a Judgment against us in favor of Stockhausen in the amount of
$603,921 if we failed to make complete and timely payment as agreed. The company
was unable to make the agreed upon payment and on July 8, 2010 Stockhausen
entered a judgment for the above stated amount against the Company.

On or about October 4, 2007, Raymond J. Nielsen and Cheryl K. Nielsen
(collectively, "Plaintiffs"), filed a Complaint in the Circuit Court in the
Sixth Judicial District of Pasco County, Florida, against us and Smart World
(collectively "Defendants") seeking damages, declaratory, and injunctive relief.
Plaintiffs allege that Defendants failed to pay interest when due on the
Convertible Debenture from Defendants to Plaintiffs and, thus, the entire amount
of the Convertible Debenture is accelerated and Plaintiffs are seeking a
judgment in the amount of $1,500,000 plus interest. On December 29, 2009, the
matter was settled for $400,000 and the Company had 60 days in which to remit
the amount or a judgment in the entire amount claimed will be entered against
us. The Company was not able to meet the terms of the settlement. On February
21, 2011, we agreed to pay interest on the settlement amount at 4% per annum.

To the best knowledge of our management, there are no other significant legal
proceedings pending against us.

9. SUBSEQUENT EVENTS

On April 2, 2015 Ms. Visco loaned the Company an additional $5,000. The terms of
the loan as similar to those outlined in Note 7.

                                       8

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
        OF OPERATIONS

The following discussion and analysis should be read in conjunction with our
financial statements, including the notes thereto, appearing elsewhere in this
Report.

FORWARD-LOOKING STATEMENTS
The following information contains certain forward-looking statements.
Forward-looking statements are statements that estimate the happening of future
events and are not based on historical fact. Forward-looking statements may be
identified by the use of forward-looking terminology, such as "may," "could,"
"expect," "estimate," "anticipate," "plan," "predict," "probable," "possible,"
"should," "continue," or similar terms, variations of those terms or the
negative of those terms. The forward-looking statements specified in the
following information have been compiled by our management on the basis of
assumptions made by management and considered by management to be reasonable.
Our future operating results, however, are impossible to predict and no
representation, guaranty, or warranty is to be inferred from those
forward-looking statements.

OVERVIEW

We market cutting-edge technology that decreases the need for water and improves
the soil in the "Green Industry" consisting of agriculture, turf and
horticulture.

RESULTS OF OPERATIONS

The following table sets forth, for the periods indicated, our selected
financial information:

                                           Six Months             Six Months
                                             Ended                  Ended
                                         March 31, 2015         March 31, 2014
                                         --------------         --------------
                                           (Unaudited)            (Unaudited)
STATEMENT OF OPERATIONS DATA:
Revenue                                   $         --           $     26,993
Net income (loss)                             (279,638)               357,169
Net income (loss) per share               $      (0.00)          $       0.01
Net income (loss) per share, diluted      $      (0.00)          $       0.01

                                         March 31, 2015       September 30, 2014
                                         --------------       ------------------
                                           (Unaudited)
BALANCE SHEET DATA:
Current Assets                            $      5,569           $      5,236
Current liabilities                          8,060,082              7,780,111
Accumulated deficit                       $(29,336,253)          $(29,056,615)

SIX MONTHS ENDED MARCH 31, 2015 COMPARED TO SIX MONTHS ENDED MARCH 31, 2014

REVENUES

Revenues for the six months ended March 31, 2015 were $0 compared to $26,993 for
the six months ended March 31, 2014, a decrease of 100%. This decrease in
revenue is a direct a result of the expiration of a patent in April 2014 for
which royalties were generated in the prior year but not the current year. In
addition, there have been no product sales during the current fiscal year. Lack
of funds reduces our efforts in sales and marketing.

COST OF SALES

Cost of goods sold decreased to $1,650 for the six months ended March 31, 2015
from $3,270, for the six months ended March 31, 2014. Costs of goods sold are
primarily related to storage fees incurred to store our remaining inventory,
which has been fully reserved as of September 30, 2014. The Company incurs these
costs even if no product revenue is realized.

                                       9

OPERATING EXPENSES

Operating expenses decreased 6.0% to $243,725 from $259,187 for the six month
period ended March 31, 2015 and 2014, respectively. This decrease in operating
expenses was a result of decreased operations. Our general and administrative
expenses decreased to $243,725 for the six months ended March 31, 2015 from
$248,700 for the six months ended March 31, 2014; however during the six months
ended March 31, 2015 there were no sales and marketing expenses or amortization
of intangible assets compared to $125 and $10,362 during the six months ended
March 31, 2014.

NET LOSS

We experienced net loss from operations of $279,638 for the six months ended
March 31, 2015 as compared to net income of $357,169 for the six months ended
March 31, 2014. The difference in the six months ended on March 31, 2014 was
primarily a result of the gain realized in the amount of $635,903 by the
extinguishment of debt. As part of our debt mitigation program, we reviewed our
long outstanding liabilities for among other things, the expiration of the
statute of limitations for creditors to make claims on amounts owed. The
analysis was based on applicable law in the state where the liability
originated. There were no such gains recognized during the six months ended
March 31, 2015. The Company will continue to analyze past due payables in future
periods.

LIQUIDITY AND CAPITAL RESOURCES

Cash and cash equivalents totaled $1,690 and $3,157 at March 31, 2015 and
September 30, 2014, respectively. Net cash used in operating activities was
$23,467 for the period ended March 31, 2015 compared to $35,884 during the
period ended March 31, 2014. Net cash provided by financing activities was
$22,000 for the period ended March 31, 2015 compared to $35,000 for the
comparable period ended March 31, 2014.

We have historically relied upon one of our officers and significant
shareholders to provide cash to meet short term operating cash requirements.
During the six months ended March 31, 2015, the Company's secretary, Ms. Visco
loaned the Company an additional $22,000 for working capital. The previous note
for $964,842 was amended to increase the principal due to $981,842.

Interest expense for the six months ended March 31, 2015 and 2014 was $34,263
and $43,270, respectively.

We have a working capital deficit $8,054,513 as of March 31, 2015 compared to
working capital deficit of $7,774,875 as of September 30, 2014. Our increase in
current liabilities is directly related to additional accrual for salaries and
interest.

As shown in the accompanying financial statements, we have incurred an
accumulated deficit of $29,336,253 and a working capital deficit of
approximately $8,054,513 as of March 31, 2015. Our ability to continue as a
going concern is dependent on obtaining additional capital and financing and
operating at a profitable level. We intend to seek additional capital either
through debt or equity offerings and to increase sales volume and operating
margins to achieve profitability. Our working capital and other capital
requirements during the next fiscal year and thereafter will vary based on the
sales revenue generated.

We will consider both the public and private sale of securities and/or debt
instruments for expansion of our operations if such expansion would benefit our
overall growth and income objectives. Should sales growth not materialize, we
may look to these public and private sources of financing. There can be no
assurance, however, that we can obtain sufficient capital on acceptable terms,
if at all. Under such conditions, failure to obtain such capital likely would at
a minimum negatively impact our ability to timely meet our business objectives.

Our auditors issued an explanatory paragraph regarding substantial doubt about
the Company's ability to continue as a going concern in our most recent 10-K for
the year ended September 30, 2014.

                                       10

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable

ITEM 4. CONTROLS AND PROCEDURES

We maintain disclosure controls and procedures that are designed to provide
reasonable assurance that information required to be disclosed in our Exchange
Act reports is recorded, processed, summarized and reported within the time
periods specified in the SEC's rules and forms and that such information is
accumulated and communicated to our management, including our Chief Executive
Officer, as appropriate, to allow timely decisions regarding required
disclosure. In designing and evaluating the disclosure controls and procedures,
management recognizes that any controls and procures, no matter how well
designed and operated, can provide only reasonable assurance of achieving the
desired control objectives and in reaching a reasonable level of assurance
management necessarily was required to apply its judgment in evaluating the cost
benefit relationship of possible controls and procedures.

Our management has evaluated, under the supervision and with the participation
of our chief executive officer and chief financial officer ("Certifying
Officers"), the effectiveness of our disclosure controls and procedures as of
the end of the period covered by this report pursuant to Rule 13a-15(b) under
the Securities Exchange Act of 1934 (the "Exchange Act"). Based on that
evaluation, our Certifying Officers have concluded that, as of the end of the
period covered by this report, our disclosure controls and procedures are
effective in ensuring that information required to be disclosed in our Exchange
Act reports is (1) recorded, processed, summarized and reported within the time
periods specified in the Securities and Exchange Commission's rules and forms,
and (2) accumulated and communicated to our management, including Certifying
Officers, as appropriate to allow timely decisions regarding required
disclosure. There has been no other change in our internal controls over
financial reporting during our most recent fiscal quarter that has materially
affected, or is reasonably likely to materially affect, our internal controls
over financial reporting.

ITEM 4T. CONTROLS AND PROCEDURES

Not applicable

                           PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

On or about September 21, 2007, Stockhausen, Inc. ("Stockhausen") filed a
Complaint in the United States District Court, for the Middle District of North
Carolina, against us seeking damages. The parties entered into a settlement
agreement on June 2, 2010. Under the settlement agreement, we agreed to pay
Stockhausen $250,000 on or before June 23, 2010 as a compromise to Stockhausen's
claims that currently total $603,921. We further agreed that we would consent to
the entry of a Judgment against us in favor of Stockhausen in the amount of
$603,921 if we failed to make complete and timely payment as agreed. The company
was unable to make the agreed upon payment, and on July 8, 2010, Stockhausen
entered a judgment for the above stated amount against the company.

On or about October 4, 2007, Raymond J. Nielsen and Cheryl K. Nielsen
(collectively, "Plaintiffs"), filed a Complaint in the Circuit Court in the
Sixth Judicial District of Pasco County, Florida, against us and Smart World
(collectively "Defendants") seeking damages, declaratory, and injunctive relief.
Plaintiffs allege that Defendants failed to pay interest when due on the
Convertible Debenture from Defendants to Plaintiffs, and, thus, the entire
amount of the Convertible Debenture is accelerated and Plaintiffs are seeking a
judgment in the amount of $1,500,000 plus interest. On March 29, 2009, the
matter was settled for $400,000 and the Company had 60 days in which to remit
the amount or a judgment in the entire amount claimed will be entered against
us. The Company was not able to meet the terms of the settlement.

To the best knowledge of our management, there are no other legal proceedings
pending against us.

                                       11

ITEM 1A. RISK FACTORS

Not applicable.

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

None

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

None.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS

The following Exhibits are filed herein:

No.                                    Title
---                                    -----

31.1 Certification of Chief Executive Officer Pursuant to the Securities
     Exchange Act of 1934, Rules 13a-14 and 15d-14, as adopted pursuant to
     Section 302 of the Sarbanes-Oxley Act of 2002

31.2 Certification of Chief Financial Officer Pursuant to the Securities
     Exchange Act of 1934, Rules 13a-14 and 15d-14, as adopted pursuant to
     Section 302 of the Sarbanes-Oxley Act of 2002

32   Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to
     Section 906 of the Sarbanes-Oxley Act of 2002

101  Interactive data files pursuant to Rule 405 of Regulation S-T

                                   SIGNATURES

In accordance with the Exchange Act, the registrant caused this report to be
signed on its behalf by the undersigned, duly authorized.

DATED: May 19, 2015

AMERICAN SOIL TECHNOLOGIES, INC.


By: /s/ Carl P. Ranno
   -------------------------------------
Carl P. Ranno
Its: President, Chief Executive Officer,
Chief Financial Officer
(Principal Executive Officer,
Principal Financial Officer and
Principal Accounting Officer)

                                       12

EX-31.1

                                                                    Exhibit 31.1

                    CERTIFICATION OF CHIEF EXECUTIVE OFFICER
                PURSUANT TO THE SECURITIES EXCHANGE ACT OF 1934,
                             RULES 13A-14 AND 15D-14
                             AS ADOPTED PURSUANT TO
                 SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of American Soil Technologies, Inc. (the
"Company") on Form 10-Q for the period ending March 31, 2015 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), pursuant
to Rules 13a-14 and 15-d14 of the Securities Exchange Act of 1934, as adopted
pursuant to ss.302 of the Sarbanes-Oxley Act of 2002:

I, Carl P. Ranno, certify that:

1,   I have reviewed this Form 10-Q for the period ending March 31, 2015 of
     American Soil Technologies, Inc.

2.   Based on my knowledge, this report does not contain any untrue statement of
     a material fact or omit to state a material fact necessary to make the
     statements made, in light of the circumstances under which such statements
     were made, not misleading with respect to the period covered by this
     report;

3.   Based on my knowledge, the financial statements, and other financial
     information included in the report, fairly present in all material respects
     the financial condition, results of operations and cash flows of the small
     business issuer as of, and for, the periods presented in this report;

4.   The small business issuer's other certifying officer(s) and I are
     responsible for establishing and maintaining disclosure controls and
     procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
     internal control over financial reporting (as defined in Exchange Act
     Rules13a-15(f) and 15d-15(f)) for the small business issuer and have:

     a.   Designed such disclosure controls and procedures, or caused such
          disclosure controls and procedures to be designed under our
          supervision, to ensure that material information relating to the small
          business issuer, including its consolidated subsidiaries, is made
          known to us by others within those entities, particularly during the
          period in which this report is being prepared;
     b.   Designed such internal control over financial reporting, or caused
          such internal control over financial reporting to be designed under
          our supervision, to provide reasonable assurance regarding the
          reliability of financial reporting and the preparation of financial
          statements for external purposes in accordance with generally accepted
          accounting principles;
     c.   Evaluated the effectiveness of the small business issuer's disclosure
          controls and procedures and presented in this report our conclusions
          about the effectiveness of the disclosure controls and procedures, as
          of the end of the period covered by this report based on such
          evaluation; and
     d.   Disclosed in this report any change in the small business issuer's
          internal control over financial reporting that occurred during the
          small business issuer's most recent fiscal quarter (the small business
          issuer's fourth fiscal quarter in the case of an annual report) that
          has materially affected, or is reasonably likely to materially affect,
          the small business issuer's internal control over financial reporting;
          and

5.   The small business issuer's other certifying officer(s) and I have
     disclosed, based on our most recent evaluation of internal control over
     financial reporting, to the small business issuer's auditors and the audit
     committee of the small business issuer's board of directors (or persons
     performing the equivalent functions):

     a.   All significant deficiencies and material weaknesses in the design or
          operation of internal control over financial reporting which are
          reasonably likely to adversely affect the small business issuer's
          ability to record, process, summarize and report financial
          information; and
     b.   Any fraud, whether or not material, that involves management or other
          employees who have a significant role in the small business issuer's
          internal control over financial reporting.

Date: May 19, 2015


/s/ Carl P. Ranno
-------------------------------------
Carl P. Ranno,
Chief Executive Officer and President

EX-31.2

                                                                    Exhibit 31.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                PURSUANT TO THE SECURITIES EXCHANGE ACT OF 1934,
                             RULES 13A-14 AND 15D-14
                             AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of American Soil Technologies, Inc.
(the"Company") on Form 10-Q for the period ending March 31, 2015 as filed with
the Securities and Exchange Commission on the date hereof (the "Report"),
pursuant to Rules 13a-14 and 15-d14 of the Securities Exchange Act of 1934, as
adopted pursuant to ss.302 of the Sarbanes-Oxley Act of 2002:

I, Carl P. Ranno, certify that:

1.   I have reviewed this Form 10-Q for the period ending March 31, 2015 of
     American Soil Technologies, Inc.

2.   Based on my knowledge, this report does not contain any untrue statement of
     a material fact or omit to state a material fact necessary to make the
     statements made, in light of the circumstances under which such statements
     were made, not misleading with respect to the period covered by this
     report;

3.   Based on my knowledge, the financial statements, and other financial
     information included in this report, fairly present in all material
     respects the financial condition, results of operations and cash flows of
     the small business issuer as of, and for, the periods presented in this
     report;

4.   The small business issuer's other certifying officer(s) and I are
     responsible for establishing and maintaining disclosure controls and
     procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
     internal control over financial reporting (as defined in Exchange Act Rules
     13a-15(f) and 15d-15(f)) for the small business issuer and have:

     a.   Designed such disclosure controls and procedures, or caused such
          disclosure controls and procedures to be designed under our
          supervision, to ensure that material information relating to the small
          business issuer, including its consolidated subsidiaries, is made
          known to us by others within those entities, particularly during the
          period in which this report is being prepared;
     b.   Designed such internal control over financial reporting, or caused
          such internal control over financial reporting to be designed under
          our supervision, to provide reasonable assurance regarding the
          reliability of financial reporting and the preparation of financial
          statements for external purposes in accordance with generally accepted
          accounting principles;
     c.   Evaluated the effectiveness of the small business issuer's disclosure
          controls and procedures and presented in this report our conclusions
          about the effectiveness of the disclosure controls and procedures, as
          of the end of the period covered by this report based on such
          evaluation; and
     d.   Disclosed in this report any change in the small business issuer's
          internal control over financial reporting that occurred during the
          small business issuer's most recent fiscal quarter (the small business
          issuer's fourth fiscal quarter in the case of an annual report) that
          has materially affected, or is reasonably likely to materially affect,
          the small business issuer's internal control over financial reporting;
          and

5.   The small business issuer's other certifying officer(s) and I have
     disclosed, based on our most recent evaluation of internal control over
     financial reporting, to the small business issuer's auditors and the audit
     committee of the small business issuer's board of directors (or persons
     performing the equivalent functions):

     a.   All significant deficiencies and material weaknesses in the design or
          operation of internal control over financial reporting which are
          reasonably likely to adversely affect the small business issuer's
          ability to record, process, summarize and report financial
          information; and
     b.   Any fraud, whether or not material, that involves management or other
          employees who have a significant role in the small business issuer's
          internal control over financial reporting.

Date: May 19, 2015


/s/ Carl P. Ranno
-------------------------------------
Carl P. Ranno,
Chief Financial Officer

EX-32

                                                                      Exhibit 32

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of American Soil Technologies, Inc. (the
"Company") on Form 10-Q for the period ending March 31, 2015 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Carl P.
Ranno, Chief Executive Officer, President, and Chief Financial Officer of the
Company, certify, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906
of the Sarbanes-Oxley Act of 2002, that:

     1.   The Report fully complies with the requirements of section 13(a) or
          15(d) of the Securities Exchange Act of 1934; and

     2.   The information contained in the Report fairly presents, in all
          material respects, the financial condition and result of operations of
          the Company.


/s/ Carl P. Ranno
-----------------------------------
Carl P. Ranno,
Chief Executive Officer, President,
and Chief Financial Officer
May 19, 2015

XML

SUBSEQUENT EVENTS TRANSACTIONS (Details) (USD $)	Apr. 02, 2015
SUBSEQUENT EVENTS TRANSACTIONS:
Ms. Visco loaned	$ 5,000

XML

INVENTORIES	6 Months Ended
	Mar. 31, 2015
INVENTORY AS OF
INVENTORIES	4. INVENTORIES As of March 31, 2015 and September 30, 2014, the Company's inventories were fully reserved.

XML

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Mar. 31, 2015
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	3 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION The consolidated financial statements of the Company are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information, pursuant to the rules and regulations of the Securities and Exchange Commission. Notes to the consolidated financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year 2014 as reported in the Company's Form 10-K have been omitted. The results of operations for the three and six month periods ended March 31, 2015 and 2014 are not necessarily indicative of the results to be expected for the full year. In the opinion of management, the consolidated financial statements include all adjustments, consisting of normal recurring adjustments, necessary to present fairly the Company's financial position, results of operations and cash flows. These statements should be read in conjunction with the consolidated financial statements and related notes which are part of the Company's Annual Report on Form 10-K for the year ended September 30, 2014. USE OF ESTIMATES The preparation of consolidated 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 of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. CONCENTRATION OF CREDIT RISK One (1) customer made up 100% of the accounts receivable balance as of March 31, 2015 and September 30, 2014. One (1) customer made up 100% of the revenue during the three and six months ended March 31, 2014. There was no revenue during the three and six months ended March 31, 2015, respectively. As of April 2014, the Company stopped receiving royalty revenue from the customer that made up the revenue concentration noted above due to the expiration of the related patent. The loss of this customer has materially and adversely affected the Company's consolidated financial position, results of operations and cash flows as the customer was the Company's primary source of revenue during recent years. NET INCOME (LOSS) PER SHARE Basic net income (loss) per share is calculated by dividing net income (loss) by the weighted average common shares outstanding during the period. Diluted net income (loss) per share reflects the potential dilution to basic net income (loss) per share that could occur upon conversion or exercise of securities, options or other such items to common shares using the treasury stock method, based upon the weighted average fair value of our common shares during the period. Series A convertible preferred stock totaling 2,763,699 shares have been included in the calculation of diluted net income (loss) per share for the three months ended March 31, 2015 NEW ACCOUNTING PRONOUNCEMENTS In May 2014, the FASB issued new accounting guidance regarding revenue recognition under GAAP. This new guidance will supersede nearly all existing revenue recognition guidance, and is effective for public entities for annual and interim periods beginning after December 31, 2016. Early adoption is not permitted. The Company is currently evaluating the impact of this new guidance on the Company's financial statements. In August 2014, the FASB issued Accounting Standards Update No. 2014-15, "Presentation of Financial Statements--Going Concern", which requires management to evaluate, at each annual and interim reporting period, whether there are conditions or events that raise substantial doubt about the entity's ability to continue as a going concern within one year after the date the financial statements are issued and provide related disclosures. ASU 2014-15 is effective for annual periods ending after December 15, 2016 and interim periods thereafter. Early application is permitted. Management is still in the process of assessing the impact of ASU 2014-15 on the Company's financial statements. In April 2015, the FASB issued Accounting Standard Update ("ASU") 2015-03 Simplifying the Presentation of Debt Issuance Costs. This update requires capitalized debt issuance costs to be classified as a reduction to the carrying value of debt rather than a deferred charge, as is currently required. This update will be effective for the Company for all annual and interim periods beginning after December 15, 2015 and is required to be adopted retroactively for all periods presented, and early adoption is permitted. The Company is currently evaluating the expected impact of this new accounting standard on its financial statements. The Financial Accounting Standards Board issues Accounting Standards Updates ("ASUs") to amend the authoritative literature in Accounting Standards Codification ("ASC"). There have been a number of ASUs to date that amend the original text of ASC. The Company believes those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company or (iv) are not expected to have a significant impact on the Company.

XML

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (USD $)	Mar. 31, 2015	Sep. 30, 2014
Current assets
Cash and cash equivalents	$ 1,690	$ 3,157
Accounts receivable, net of allowance of $35,088 at March 31, 2015 and September 30, 2014, respectively	1,403	1,403
Prepaid expenses and other current assets	2,476	676
Total current assets	5,569	5,236
Property and equipment, net	0	0
Total assets	5,569	5,236
Current liabilities
Accounts payable	1,400,393	1,401,376
Accrued liabilities	3,792,262	3,533,308
Notes payable	1,747,585	1,747,585
Notes payable to related parties	1,119,842	1,097,842
Total liabilities	8,060,082	7,780,111
Stockholders' deficit:
Series A preferred stock, $0.50 stated value, 25,000,000 shares authorized,2,763,699 shares issued and outstanding at March 31, 2015 and September 30, 2014, respectively	1,381,849	1,381,849
Common stock, $0.001 par value, 100,000,000 shares authorized,68,090,590 shares issued and outstanding at March 31, 2015 and September 30, 2014, respectively	68,091	68,091
Additional paid-in capital	19,831,800	19,831,800
Accumulated deficit	(29,336,253)	(29,056,615)
Total stockholders' deficit	(8,054,513)	(7,774,875)
Total liabilities and stockholders' deficit	$ 5,569	$ 5,236

XML

BUSINESS	6 Months Ended
	Mar. 31, 2015
BUSINESS:
BUSINESS	1. BUSINESS The Company is primarily engaged in the marketing of polymer and other soil amendments to the agricultural turf and horticulture industries. The Company's products are used to decrease water usage, increase nutrient retention in soil, enhance seed germination and sprout emergence, clarify ponds and increase the effectiveness of chemical fertilizers and biological additives. In 2006, the Company acquired Smart World Organics ("Smart World") and a patent to a slow release fertilizer. The Company also has exclusive license rights to the use of patented polymer application techniques, as well as numerous patents on a unique machine designed to inject polymer and other liquid products into existing turf and some crops.

XML

ACCRUED EXPENSES (Details) (USD $)	Mar. 31, 2015	Sep. 30, 2014
Accrued expenses consist of the following:
Interest	$ 364,947	$ 351,659
Interest to related parties	257,536	238,400
Compensation and related	3,169,779	2,943,249
Total Accrued liabilities	$ 3,792,262	$ 3,533,308

XML

LITIGATION (Details) (USD $)	Jun. 02, 2010	Oct. 04, 2007
LITIGATION CONSISTS OF THE FOLLOWING:
Agreed amount to pay to Stockhausen	$ 250,000
Stockhausen claim present total	603,921
Judgements payable to Stockhausen	603,921
Amount to pay to Raymond and Cheryl		1,500,000
Amount settled to pay to Raymond and Cheryl		$ 400,000

XML

GOING CONCERN AND MANAGEMENT'S PLAN	6 Months Ended
	Mar. 31, 2015
GOING CONCERN AND MANAGEMENT'S PLAN:
GOING CONCERN AND MANAGEMENT'S PLAN	2. GOING CONCERN AND MANAGEMENT'S PLAN The Company has sustained significant losses and has an accumulated deficit of $29,336,253 and negative working capital of $8,054,513 as of March 31, 2015. The ability of the Company to continue as a going concern is dependent upon obtaining additional capital and financing, and ultimately generating positive cash flows from operations. Management intends to seek additional capital either through debt or equity offerings. Due to the Company's current financial condition, management cannot be assured there will be adequate capital available when needed and on acceptable terms. These factors raise substantial doubt about the Company's ability to continue as a going concern. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result should the Company be unable to continue as a going concern.

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Consolidated Balance Sheets Parentheticals (USD $)	Mar. 31, 2015	Sep. 30, 2014
Parentheticals
Accounts Receivable, allowance for doubtful accounts	$ 35,088	$ 35,088
Preferred Stock, par value	$ 0.50	$ 0.50
Preferred Stock, shares authorized	25,000,000	25,000,000
Preferred Stock, shares issued	2,763,699	2,763,699
Preferred Stock, shares outstanding	2,763,699	2,763,699
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares Issued	68,090,590	68,090,590
Common Stock, Shares Outstanding	68,090,590	68,090,590

XML

ACCRUED EXPENSES (Tables)	6 Months Ended
	Mar. 31, 2015
SCHEDULE ACCRUED EXPENSES
SCHEDULE ACCRUED EXPENSES	6. ACCRUED EXPENSES Accrued expenses consist of the following at:                                                March 31,         September 30,                                                  2015                2014                                              ----------          ---------- Interest                                      $  364,947          $  351,659 Interest to related parties                      257,536             238,400 Compensation and related                       3,169,779           2,943,249                                               ----------          ----------                                               $3,792,262          $3,533,308                                               ==========          ==========

XML

Document and Entity Information	6 Months Ended
	Mar. 31, 2015	May 19, 2015
Document and Entity Information:
Entity Registrant Name	AMERICAN SOIL TECHNOLOGIES INC
Entity Trading Symbol	SOYL
Document Type	10-Q
Document Period End Date	Mar. 31, 2015
Amendment Flag	false
Entity Central Index Key	0001031896
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		68,090,590
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q2

XML

GOING CONCERN (Details) (USD $)	Mar. 31, 2015
GOING CONCERN:
Accumulated deficit and significant losses	$ 29,336,253
Negative working capital	$ 8,054,513

XML

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended		6 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Revenues:
Revenue	$ 0	$ 19,693	$ 0	$ 26,993
Cost of goods sold (excluding amortization of intangible assets)	727	2,243	1,650	3,270
Gross profit	(727)	17,450	(1,650)	23,723
Operating expenses:
General and administrative	126,401	132,189	243,725	248,700
Sales and marketing	0	50	0	125
Amortization of intangible assets	0	0	0	10,362
Total operating expenses	126,401	132,239	243,725	259,187
Loss from operations	(127,128)	(114,789)	(245,375)	(235,464)
Other (income) expense:
Interest expense	16,949	16,869	34,263	43,270
Gain on Extinguishment of Debt	0	0	0	(635,903)
Income (loss) before income taxes	(144,077)	(131,658)	(279,638)	357,169
Provision for income taxes	0	0	0	0
Net Income (loss)	$ (144,077)	$ (131,658)	$ (279,638)	$ 357,169
Net income (loss) per share basic	$ 0.00	$ 0.00	$ 0.00	$ 0.01
Net income (loss) per share diluted	$ 0.00	$ 0.00	$ 0.00	$ 0.01
Weighted average common shares outstanding used in per share calculations - basic	68,090,590	68,090,590	68,090,590	68,090,590
Weighted average common shares outstanding used in per share calculations - diluted	68,090,590	68,090,590	68,090,590	70,854,289

XML

NOTES PAYABLES AND RELATED PARTY TRANSACTIONS	6 Months Ended
	Mar. 31, 2015
NOTES PAYABLES AND RELATED PARTY TRANSACTIONS
NOTES PAYABLES AND RELATED PARTY TRANSACTIONS	7. NOTES PAYABLES AND RELATED PARTY TRANSACTIONS RELATED PARTY TRANSACTIONS During the three months ended March 31, 2015, the Company's secretary, Ms. Visco loaned the Company an additional $17,000 for working capital. The previous note for $964,842 was amended to increase the principal due to $981,842. The principal is due in December 2015 and interest is payable monthly, at prime rate. The note is currently in default for non-payment of interest.

XML

ACCRUED EXPENSES	6 Months Ended
	Mar. 31, 2015
ACCRUED EXPENSES
ACCRUED EXPENSES	6. ACCRUED EXPENSES Accrued expenses consist of the following at:                                               March 31,         September 30,                                                  2015                2014                                               ----------          ---------- Interest                                      $  364,947          $  351,659 Interest to related parties                      257,536             238,400 Compensation and related                       3,169,779           2,943,249                                               ----------          ----------                                               $3,792,262          $3,533,308                                               ==========          ==========

XML

RELATED PARTY TRANSACTIONS (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
RELATED PARTY TRANSACTIONS:
Ms. Visco loaned the Company an additional for working capital	$ 17,000
Note payable to Diana Visco new note	964,842
Previous note amended to increase the principal due	$ 981,842

XML

CONCENTRATION OF CREDIT RISK (Details)	3 Months Ended	6 Months Ended
	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2015	Sep. 30, 2014
CONCENTRATION OF CREDIT RISK CONSISTS OF THE FOLLOWING:
Percent of accounts			100.00%	100.00%
Number of customers			1	1
Percent of sales	100.00%	100.00%
Number of customers	1	1

XML

SUBSEQUENT EVENTS	6 Months Ended
	Mar. 31, 2015
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	9. SUBSEQUENT EVENTS On April 2, 2015 Ms. Visco loaned the Company an additional $5,000. The terms of the loan as similar to those outlined in Note 7.

XML

COMMON STOCK	6 Months Ended
	Mar. 31, 2015
COMMON STOCK As Of
COMMON STOCK	8. COMMON STOCK There were no stock issuances during the three and six months ended March 31, 2015 and 2014.

XML

LITIGATION	6 Months Ended
	Mar. 31, 2015
LITIGATION
LITIGATION	9. LITIGATION On or about September 21, 2007, Stockhausen, Inc. ("Stockhausen") filed a Complaint in the United States District Court, for the Middle District of North Carolina, against us seeking damages. The parties entered into a settlement agreement on June 2, 2010. Under the settlement agreement, we agreed to pay Stockhausen $250,000 on or before June 23, 2010 as a compromise to Stockhausen's claims that currently total $603,921. We further agreed that we would consent to the entry of a Judgment against us in favor of Stockhausen in the amount of $603,921 if we failed to make complete and timely payment as agreed. The company was unable to make the agreed upon payment and on July 8, 2010 Stockhausen entered a judgment for the above stated amount against the Company. On or about October 4, 2007, Raymond J. Nielsen and Cheryl K. Nielsen (collectively, "Plaintiffs"), filed a Complaint in the Circuit Court in the Sixth Judicial District of Pasco County, Florida, against us and Smart World (collectively "Defendants") seeking damages, declaratory, and injunctive relief. Plaintiffs allege that Defendants failed to pay interest when due on the Convertible Debenture from Defendants to Plaintiffs and, thus, the entire amount of the Convertible Debenture is accelerated and Plaintiffs are seeking a judgment in the amount of $1,500,000 plus interest. On December 29, 2009, the matter was settled for $400,000 and the Company had 60 days in which to remit the amount or a judgment in the entire amount claimed will be entered against us. The Company was not able to meet the terms of the settlement. On February 21, 2011, we agreed to pay interest on the settlement amount at 4% per annum. To the best knowledge of our management, there are no other significant legal proceedings pending against us.

XML

ACCOUNTING POLICIES (Policies)	6 Months Ended
	Mar. 31, 2015
ACCOUNTING POLICIES (Policies):
BASIS OF PRESENTATION	BASIS OF PRESENTATION The consolidated financial statements of the Company are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information, pursuant to the rules and regulations of the Securities and Exchange Commission. Notes to the consolidated financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year 2014 as reported in the Company's Form 10-K have been omitted. The results of operations for the three and six month periods ended March 31, 2015 and 2014 are not necessarily indicative of the results to be expected for the full year. In the opinion of management, the consolidated financial statements include all adjustments, consisting of normal recurring adjustments, necessary to present fairly the Company's financial position, results of operations and cash flows. These statements should be read in conjunction with the consolidated financial statements and related notes which are part of the Company's Annual Report on Form 10-K for the year ended September 30, 2014.
USE OF ESTIMATES	USE OF ESTIMATES The preparation of consolidated 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 of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
CONCENTRATION OF CREDIT RISK	CONCENTRATION OF CREDIT RISK One (1) customer made up 100% of the accounts receivable balance as of March 31, 2015 and September 30, 2014. One (1) customer made up 100% of the revenue during the three and six months ended March 31, 2014. There was no revenue during the three and six months ended March 31, 2015, respectively. As of April 2014, the Company stopped receiving royalty revenue from the customer that made up the revenue concentration noted above due to the expiration of the related patent. The loss of this customer has materially and adversely affected the Company's consolidated financial position, results of operations and cash flows as the customer was the Company's primary source of revenue during recent years.
NET INCOME (LOSS) PER SHARE	NET INCOME (LOSS) PER SHARE Basic net income (loss) per share is calculated by dividing net income (loss) by the weighted average common shares outstanding during the period. Diluted net income (loss) per share reflects the potential dilution to basic net income (loss) per share that could occur upon conversion or exercise of securities, options or other such items to common shares using the treasury stock method, based upon the weighted average fair value of our common shares during the period. Series A convertible preferred stock totaling 2,763,699 shares have been included in the calculation of diluted net income (loss) per share for the three months ended March 31, 2015
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTS In May 2014, the FASB issued new accounting guidance regarding revenue recognition under GAAP. This new guidance will supersede nearly all existing revenue recognition guidance, and is effective for public entities for annual and interim periods beginning after December 31, 2016. Early adoption is not permitted. The Company is currently evaluating the impact of this new guidance on the Company's financial statements. In August 2014, the FASB issued Accounting Standards Update No. 2014-15, "Presentation of Financial Statements--Going Concern", which requires management to evaluate, at each annual and interim reporting period, whether there are conditions or events that raise substantial doubt about the entity's ability to continue as a going concern within one year after the date the financial statements are issued and provide related disclosures. ASU 2014-15 is effective for annual periods ending after December 15, 2016 and interim periods thereafter. Early application is permitted. Management is still in the process of assessing the impact of ASU 2014-15 on the Company's financial statements. In April 2015, the FASB issued Accounting Standard Update ("ASU") 2015-03 Simplifying the Presentation of Debt Issuance Costs. This update requires capitalized debt issuance costs to be classified as a reduction to the carrying value of debt rather than a deferred charge, as is currently required. This update will be effective for the Company for all annual and interim periods beginning after December 15, 2015 and is required to be adopted retroactively for all periods presented, and early adoption is permitted. The Company is currently evaluating the expected impact of this new accounting standard on its financial statements. The Financial Accounting Standards Board issues Accounting Standards Updates ("ASUs") to amend the authoritative literature in Accounting Standards Codification ("ASC"). There have been a number of ASUs to date that amend the original text of ASC. The Company believes those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company or (iv) are not expected to have a significant impact on the Company.

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DEBT MITIGATION (Details) (USD $)	6 Months Ended
	Mar. 31, 2015
DEBT MITIGATION:
Eliminated in creditor liabilities	$ 635,903

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CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	6 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net loss	$ (279,638)	$ 357,169
Adjustments to reconcile net income (loss) to net cash
Gain on extinguishment of liabilities	0	(635,903)
Depreciation and amortization	0	10,436
Changes in operating assets and liabilities:
Accounts receivable	0	(3,625)
Prepaid expenses and other assets	(1,800)	0
Accounts payable	(983)	(31,485)
Accrued liabilities	258,954	267,524
Net cash used in operating activities	(23,467)	(35,884)
Cash flows from financing activities:
Proceeds from related party notes	22,000	35,000
Net cash provided by financing activities	22,000	35,000
Net decrease in cash and cash equivalents	(1,467)	(884)
Cash and cash equivalents at beginning of period	3,157	3,070
Cash and cash equivalents at end of period	1,690	2,186
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	855	1,029
Cash paid during the period for income taxes	$ 0	$ 0

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DEBT MITIGATION PROGRAM	6 Months Ended
	Mar. 31, 2015
DEBT MITIGATION PROGRAM
DEBT MITIGATION PROGRAM	5. DEBT MITIGATION PROGRAM The Company has significant liabilities that have been incurred due to continued operating losses and the acquisition of Smart World in 2006. In order to attract potential capital, the Company has conducted analysis on past due obligations to creditors. We determined that the statute of limitations for certain of our creditors to enforce collection of any amounts they might be owed has now elapsed. Based on our determinations and findings, fiscal 2014, we eliminated $635,903 in creditor liabilities which were all previously included in accounts payable and notes payable in the accompanying balance sheets. There were no such eliminations during the six months ended March 31, 2015. The Company will continue to conduct this analysis going forward and eliminate obligations when such obligations are no longer enforceable based on applicable law.

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NET INCOME (LOSS) PER SHARE (Details)	3 Months Ended
	Mar. 31, 2015
NET INCOME (LOSS) PER SHARE:
Series A convertible preferred stock	2,763,699