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&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 8pt Times New Roman, Times, Serif"&gt;The
consolidated financial statements include the accounts of the Company and its wholly owned and majority-owned subsidiaries. Inter-Company
items and transactions have been eliminated in consolidation.&lt;/font&gt;&lt;/p&gt;



&lt;p style="margin: 0pt"&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting.  The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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maintains cash balances at various financial institutions. Balances at US banks are insured by the Federal Deposit Insurance Corporation
up to $250,000. Beginning December 31, 2010 and through December 31, 2013, all noninterest-bearing transaction accounts are fully
insured, regardless of the balance of the account, at all FDIC-insured institutions. The Company has not experienced any losses
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insured, regardless of the balance of the account, at all FDIC-insured institutions. The Company has not experienced any losses
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maintains an allowance for doubtful accounts to reflect the expected non-collection of accounts receivable based on past collection
history and specific risks identified within the portfolio. If the financial condition of the customers were to deteriorate resulting
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and are stated at the lower of cost or market on the&amp;#160;first-in, first-out (&amp;#147;FIFO&amp;#148;) method.&amp;#160;&amp;#160;Inventories
are considered available for resale when drop shipped and invoiced directly to a customer from a vendor, or when physically received
by TransTech at a warehouse location.&amp;#160;&amp;#160;The company records a provision for excess and obsolete inventory whenever an
impairment has been identified. There is a $10,000 reserve for impaired inventory as of March 31, 2013 and September 30, 2012.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="From2011-10-01to2012-09-30" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt"&gt;Inventories consist
primarily of printers and consumable supplies, including ribbons and cards, badge accessories, capture devices, and access control
components held for resale and are stated at the lower of cost or market on the&amp;#160;first-in, first-out (&amp;#147;FIFO&amp;#148;) method.&amp;#160;&amp;#160;Inventories
are considered available for resale when drop shipped and invoiced directly to a customer from a vendor, or when physically received
by TransTech at a warehouse location.&amp;#160;&amp;#160;The company records a provision for excess and obsolete inventory whenever an
impairment has been identified. There is a $10,000 reserve for impaired inventory as of September 30, 2012 and 2011.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this disclosure includes the nature of the cost elements included in inventory.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher AICPA

 -Name Accounting Research Bulletin (ARB)

 -Number 43

 -Paragraph 3, 5-10, 15, 16, 17

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Financial Reporting Release (FRR)

 -Number 206

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 6

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

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 -Topic 210

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 -Publisher AICPA

 -Name Accounting Research Bulletin (ARB)

 -Number 43

 -Section A

 -Paragraph 9

 -Chapter 3

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

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 -Topic 210

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 -Paragraph 1

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 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



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 -Publisher FASB

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Reference 11: http://www.xbrl.org/2003/role/presentationRef

 -Publisher AICPA

 -Name Statement of Position (SOP)

 -Number 81-1

 -Paragraph 69-75

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>INVENTORIES</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_PropertyPlantAndEquipmentPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="From2012-10-01to2013-03-31" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;EQUIPMENT - Equipment consists of machinery, leasehold improvements,
furniture and fixtures and software, which are stated at cost less accumulated depreciation and amortization. Depreciation is computed
by the straight-line method over the estimated useful lives or lease period of the relevant asset, generally 2-10 years, except
for leasehold improvements which are depreciated over 5-20 years.&amp;#160;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="From2011-10-01to2012-09-30" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="margin: 0pt"&gt;&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Equipment consists of machinery, leasehold
improvements, furniture and fixtures and software, which are stated at cost less accumulated depreciation and amortization. Depreciation
is computed by the straight-line method over the estimated useful lives or lease period of the relevant asset, generally 2-10
years, except for leasehold improvements which are depreciated over 5-20 years.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for property, plant and equipment which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

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 -Section 50

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 360

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2155824



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher AICPA

 -Name Accounting Principles Board Opinion (APB)

 -Number 22

 -Paragraph 12, 13

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher AICPA

 -Name Accounting Research Bulletin (ARB)

 -Number 43

 -Section C

 -Paragraph 5

 -Chapter 9

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher AICPA

 -Name Accounting Principles Board Opinion (APB)

 -Number 12

 -Paragraph 5

 -Subparagraph d

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 144

 -Paragraph 7

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 13

 -Subparagraph a

 -Article 5



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 34

 -Paragraph 8, 9

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>EQUIPMENT</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="From2012-10-01to2013-03-31" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;INTANGIBLE ASSETS / INTELLECTUAL PROPERTY - The Company amortizes
the intangible assets and intellectual property acquired in connection with the acquisition of TransTech Systems, Inc. (&amp;#147;TransTech&amp;#148;),
over sixty months on a straight - line basis, which was the time frame that the management of the Company was able to project forward
for future revenue, either under agreement or through expected continued business activities.&amp;#160;&amp;#160;Intangible assets and
intellectual property acquired from RATLab LLC (&amp;#147;RATLab&amp;#148;) and Javelin LLC (&amp;#147;Javelin&amp;#148;) are recorded likewise.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="From2011-10-01to2012-09-30" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="margin: 0pt"&gt;&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company amortizes the intangible
assets and intellectual property acquired in connection with the acquisition of TransTech Systems, Inc. (&amp;#147;TransTech&amp;#148;),
over sixty months on a straight - line basis, which was the time frame that the management of the Company was able to project
forward for future revenue, either under agreement or through expected continued business activities.&amp;#160;&amp;#160;Intangible assets
and intellectual property acquired from RATLab LLC (&amp;#147;RATLab&amp;#148;) and Javelin LLC (&amp;#147;Javelin&amp;#148;) are recorded
likewise.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for intangible assets. This accounting policy may address both intangible assets subject to amortization and those that are not. The following also may be disclosed: (1) a description of intangible assets (2) the estimated useful lives of those assets (3) the amortization method used (4) how the entity assesses and measures impairment of such assets (5) how future cash flows are estimated (6) how the fair values of such asset are determined.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 144

 -Paragraph 7-18, 22

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 142

 -Paragraph 11-17

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>INTANGIBLE ASSETS / INTELLECTUAL PROPERTY</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="From2012-10-01to2013-03-31" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;GOODWILL &amp;#150; Goodwill is the excess of cost of an acquired
entity over the fair value of amounts assigned to assets acquired and liabilities assumed in a business combination. With the adoption
of ASC 350, goodwill is not amortized, rather it is tested for impairment annually, and will be tested for impairment between annual
tests if an event occurs or circumstances change that would indicate the carrying amount may be impaired. Impairment testing for
goodwill is done at a reporting unit level. Reporting units are one level below the business segment level, but are combined when
reporting units within the same segment have similar economic characteristics. Under the criteria set forth by ASC 350, the Company
has one reporting unit based on the current structure.&amp;#160; An impairment loss generally would be recognized when the carrying
amount of the reporting unit&amp;#146;s net assets exceeds the estimated fair value of the reporting unit.&amp;#160; The Company performs
annual assessments and has determined that no impairment is necessary.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="From2011-10-01to2012-09-30" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Goodwill is the excess of cost of an
acquired entity over the fair value of amounts assigned to assets acquired and liabilities assumed in a business combination. With
the adoption of ASC 350, goodwill is not amortized, rather it is tested for impairment annually, and will be tested for impairment
between annual tests if an event occurs or circumstances change that would indicate the carrying amount may be impaired. Impairment
testing for goodwill is done at a reporting unit level. Reporting units are one level below the business segment level, but are
combined when reporting units within the same segment have similar economic characteristics. Under the criteria set forth by ASC
350, the Company has one reporting unit based on the current structure.&amp;#160; An impairment loss generally would be recognized
when the carrying amount of the reporting unit&amp;#146;s net assets exceeds the estimated fair value of the reporting unit.&amp;#160;
The Company performs annual assessments and has determined that no impairment is necessary.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for goodwill. This accounting policy also may address how an entity assesses and measures impairment of goodwill, how reporting units are determined, how goodwill is allocated to such units, and how the fair values of the reporting units are determined.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 142

 -Paragraph 18-23, 26, 34

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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</LabelSeparator><Level>2</Level><ElementName>us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="From2012-10-01to2013-03-31" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;LONG-LIVED ASSETS - The Company reviews its long-lived assets
for impairment when changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Long-lived assets
under certain circumstances are reported at the lower of carrying amount or fair value. Assets to be disposed of and assets not
expected to provide any future service potential to the Company are recorded at the lower of carrying amount or fair value (less
the projected cost associated with selling the asset). To the extent carrying values exceed fair values, an impairment loss is
recognized in operating results.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="From2011-10-01to2012-09-30" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company reviews its long-lived assets
for impairment when changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Long-lived assets
under certain circumstances are reported at the lower of carrying amount or fair value. Assets to be disposed of and assets not
expected to provide any future service potential to the Company are recorded at the lower of carrying amount or fair value (less
the projected cost associated with selling the asset). To the extent carrying values exceed fair values, an impairment loss is
recognized in operating results.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 5

 -Section CC

 -Subsection 3



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 360

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 144

 -Paragraph 7-15, 26, 30-37

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>LONG-LIVED ASSETS</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_FairValueOfFinancialInstrumentsPolicy</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="From2012-10-01to2013-03-31" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;FAIR VALUE MEASUREMENTS- Fair value is defined as the price
that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market
for the asset or liability in an orderly transaction between market participants on the measurement date. The fair value hierarchy
contains three levels as follows:&lt;/p&gt;

&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;&lt;i&gt;Level 1 -&lt;/i&gt;&amp;#160;Unadjusted quoted prices that are available
in active markets for the identical assets or liabilities at the measurement date.&lt;/p&gt;

&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;&lt;i&gt;Level 2 -&lt;/i&gt;&amp;#160;Other observable inputs available at
the measurement date, other than quoted prices included in Level 1, either directly or indirectly, including:&lt;/p&gt;

&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;

&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 6%; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&amp;#149;&lt;/i&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td style="width: 94%; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Quoted prices for similar assets or liabilities in active markets;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 115%"&gt;&amp;#160;&lt;/td&gt;
    &lt;td style="line-height: 115%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;
    &lt;td style="line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Quoted prices for identical or similar assets in nonactive markets;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 115%"&gt;&amp;#160;&lt;/td&gt;
    &lt;td style="line-height: 115%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;
    &lt;td style="line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Inputs other than quoted prices that are observable for the asset or liability; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 115%"&gt;&amp;#160;&lt;/td&gt;
    &lt;td style="line-height: 115%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;
    &lt;td style="line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Inputs that are derived principally from or corroborated by other observable market data.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;&lt;i&gt;Level 3 -&lt;/i&gt;&amp;#160;Unobservable inputs that cannot be
corroborated by observable market data and reflect the use of significant management judgment. These values are generally determined
using pricing models for which the assumptions utilize management&amp;#146;s estimates of market participant assumptions.&lt;/p&gt;

&lt;p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;&lt;i&gt;Assets and Liabilities that are Measured at Fair Value
on a Recurring Basis.&lt;/i&gt;&amp;#160;The Company accounts for fair value measurements&amp;#160;in accordance with ASC 820,&lt;i&gt;&amp;#160;Fair Value
Measurements and Disclosures,&lt;/i&gt;&amp;#160;which defines fair value, establishes a framework for measurement and expands disclosure
about fair value measurement. The fair value hierarchy requires the use of observable market data when available. In instances
in which the inputs used to measure fair value fall into different levels of the fair value hierarchy, the fair value measurement
has been determined based on the lowest level input that is significant to the fair value measurement in its entirety. The Company&amp;#146;s
assessment of the significance of a particular item to the fair value measurement in its entirety requires judgment, including
the consideration of inputs specific to the asset or liability.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="From2011-10-01to2012-09-30" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Fair value is defined as the price that
would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market
for the asset or liability in an orderly transaction between market participants on the measurement date. The fair value hierarchy
contains three levels as follows:&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Level 1 -&lt;/i&gt;&amp;#160;Unadjusted quoted
prices that are available in active markets for the identical assets or liabilities at the measurement date.&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Level 2 -&lt;/i&gt;&amp;#160;Other observable
inputs available at the measurement date, other than quoted prices included in Level 1, either directly or indirectly, including:&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;

&lt;table cellspacing="0" cellpadding="0" style="font: 8pt Times New Roman, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 6%; line-height: 115%; font-style: italic; text-align: justify"&gt;&amp;#149;&lt;/td&gt;
    &lt;td style="width: 94%; line-height: 115%; text-align: justify"&gt;Quoted prices for similar assets or liabilities in active markets;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 115%; font-style: italic; text-align: justify"&gt;&amp;#160;&lt;/td&gt;
    &lt;td style="line-height: 115%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 115%; text-align: justify"&gt;&amp;#149;&lt;/td&gt;
    &lt;td style="line-height: 115%; text-align: justify"&gt;Quoted prices for identical or similar assets in nonactive markets;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 115%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;
    &lt;td style="line-height: 115%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;

&lt;table cellspacing="0" cellpadding="0" style="font: 8pt Times New Roman, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 6%; line-height: 115%; text-align: justify"&gt;&amp;#149;&lt;/td&gt;
    &lt;td style="width: 94%; line-height: 115%; text-align: justify"&gt;Inputs other than quoted prices that are observable for the asset or liability; and&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 115%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;
    &lt;td style="line-height: 115%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 115%; text-align: justify"&gt;&amp;#149;&lt;/td&gt;
    &lt;td style="line-height: 115%; text-align: justify"&gt;Inputs that are derived principally from or corroborated by other observable market data.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Level 3 -&lt;/i&gt;&amp;#160;Unobservable inputs
that cannot be corroborated by observable market data and reflect the use of significant management judgment. These values are
generally determined using pricing models for which the assumptions utilize management&amp;#146;s estimates of market participant
assumptions.&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Assets and Liabilities that are Measured
at Fair Value on a Recurring Basis.&lt;/i&gt;&amp;#160;The Company accounts for fair value measurements in accordance with ASC 820,&lt;i&gt;&amp;#160;Fair
Value Measurements and Disclosures,&lt;/i&gt;&amp;#160;which defines fair value, establishes a framework for measurement and expands disclosure
about fair value measurement. The fair value hierarchy requires the use of observable market data when available. In instances
in which the inputs used to measure fair value fall into different levels of the fair value hierarchy, the fair value measurement
has been determined based on the lowest level input that is significant to the fair value measurement in its entirety. The Company&amp;#146;s
assessment of the significance of a particular item to the fair value measurement in its entirety requires judgment, including
the consideration of inputs specific to the asset or liability.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for determining the fair value of financial instruments.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 820

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2155942



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 107

 -Paragraph 8, 10, 12, 13, 14

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>FAIR VALUE OF FINANCIAL INSTRUMENTS</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_RevenueRecognitionSalesOfServices</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="From2012-10-01to2013-03-31" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;REVENUE RECOGNITION &amp;#150; TransTech revenue is derived
from other products and services. Revenue is considered realized when the services have been provided to the customer, the work
has been accepted by the customer and collectability is&amp;#160;reasonably assured. Furthermore, if an actual measurement of revenue
cannot be determined, we defer all revenue recognition until such time that an actual measurement can be determined. If during
the course of a contract management determines that losses are expected to be incurred, such costs are charged to operations in
the period such losses are determined. Revenues are deferred when cash has been received from the customer but the revenue has
not been earned. The Sumitomo Precision Products License fee is being recorded as revenue over the life the Joint Development Agreement
discussed below. The Company recorded deferred revenue of $166,667 and $666,667 as of March 31, 2013 and September 30, 2012, respectively.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="From2011-10-01to2012-09-30" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;TransTech revenue is derived from other
products and services. Revenue is considered realized when the services have been provided to the customer, the work has been accepted
by the customer and collectability is&amp;#160;reasonably assured. Furthermore, if an actual measurement of revenue cannot be determined,
we defer all revenue recognition until such time that an actual measurement can be determined. If during the course of a contract
management determines that losses are expected to be incurred, such costs are charged to operations in the period such losses are
determined. Revenues are deferred when cash has been received from the customer but the revenue has not been earned. The Sumitomo
Precision Products License fee is being recorded as revenue over the life the Joint Development Agreement discussed below. The
Company recorded deferred revenue of $666,667 and $0 as of September 30, 2012 and 2011, respectively.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for revenue recognition for sales of a service. The entity also may disclose how it recognizes cost of sales for such a service transaction and its treatment of any unearned or deferred revenue that arises from the transaction.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 605

 -SubTopic 20

 -URI http://asc.fasb.org/subtopic&amp;trid=2197248



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 13

 -Section B

 -Paragraph Question 1



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 605

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 13.B.Q1)

 -URI http://asc.fasb.org/extlink&amp;oid=6600647&amp;loc=d3e214044-122780



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>REVENUE RECOGNITION</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="From2012-10-01to2013-03-31" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;STOCK BASED COMPENSATION - The Company has share-based compensation
plans under which employees, consultants, suppliers and directors may be granted restricted stock, as well as options to purchase
shares of Company common stock at the fair market value at the time of grant. Stock-based compensation cost is measured by the
Company at the grant date, based on the fair value of the award, over the requisite service period. For options issued to employees,
the Company recognizes stock compensation costs utilizing the fair value methodology over the related period of benefit.&amp;#160;&amp;#160;Grants
of stock options and stock to non-employees and other parties are accounted for in accordance with the ASC 505.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="From2011-10-01to2012-09-30" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="margin: 0pt"&gt;&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has share-based compensation
plans under which employees, consultants, suppliers and directors may be granted restricted stock, as well as options to purchase
shares of Company common stock at the fair market value at the time of grant. Stock-based compensation cost is measured by the
Company at the grant date, based on the fair value of the award, over the requisite service period. For options issued to employees,
the Company recognizes stock compensation costs utilizing the fair value methodology over the related period of benefit.&amp;#160;&amp;#160;Grants
of stock options and stock to non-employees and other parties are accounted for in accordance with the ASC 505.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 123R

 -Paragraph A240

 -Subparagraph a

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (b),(f)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2228939



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Emerging Issues Task Force (EITF)

 -Number 06-11

 -Paragraph 7

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>STOCK BASED COMPENSATION</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_IncomeTaxPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="From2012-10-01to2013-03-31" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;INCOME TAXES - Income tax benefit is based on reported loss
before income taxes. Deferred income taxes reflect the effect of temporary differences between asset and liability amounts that
are recognized for financial reporting purposes and the amounts that are recognized for income tax purposes. These deferred taxes
are measured by applying currently enacted tax laws where that company operates out of. The Company recognizes refundable and deferred
assets to the extent that management has determined their realization. As of March 31, 2013 and September 30, 2012, the Company
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that are recognized for financial reporting purposes and the amounts that are recognized for income tax purposes. These deferred
taxes are measured by applying currently enacted tax laws where that company operates out of. The Company recognizes refundable
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</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>INCOME TAXES</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_EarningsPerSharePolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="From2012-10-01to2013-03-31" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;NET LOSS PER SHARE &amp;#150; Under the provisions of ASC 260,
&amp;#147;Earnings Per Share,&amp;#148; basic loss per common share is computed by dividing net loss available to common shareholders
by the weighted average number of shares of common stock outstanding for the periods presented. Diluted net loss per share reflects
the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into
common stock or resulted in the issuance of common stock that would then share in the income of the Company, subject to anti-dilution
limitations. The common stock equivalents have not been included as they are anti-dilutive. As of March 31, 2013, there were options
outstanding for the purchase of 11,005,000 common shares, warrants for the purchase of 2,827,051 common shares, and an undetermined
number shares of common stock related to convertible debt, which could potentially dilute future earnings per share. As of March
31, 2012, there were options outstanding for the purchase of 6,020,000 common shares, warrants for the purchase of 4,977,050 common
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&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt"&gt;&lt;font style="font: 8pt Times New Roman, Times, Serif"&gt;Under
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to common shareholders by the weighted average number of shares of common stock outstanding for the periods presented. Diluted
net loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were
exercised or converted into common stock or resulted in the issuance of common stock that would then share in the income of the
Company, subject to anti-dilution limitations. The common stock equivalents have not been included as they are anti-dilutive.
As of September 30, 2012, there were options outstanding for the purchase of 5,920,000 common shares, warrants for the purchase
of 3,369,050 common shares, and an undetermined number shares of common stock related to convertible debt, which could potentially
dilute future earnings per share. As of September 30, 2011, there were options outstanding for the purchase of 6,920,000 common
shares, warrants for the purchase of 4,569,050 common shares, an undetermined number shares of common stock related to convertible
debt, which could potentially dilute future earnings per share.&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

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 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>NET LOSS PER SHARE</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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and intends, for the foreseeable future, to retain any future earnings for the development of our business. Our future dividend
policy will be determined by the board of directors on the basis of various factors, including our results of operations, financial
condition, capital requirements and investment opportunities.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="From2011-10-01to2012-09-30" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has never paid any cash dividends
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financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ
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&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The preparation of financial statements
in conformity with accounting principles generally accepted in the United States 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 period. Actual results could differ
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 -Publisher AICPA

 -Name Statement of Position (SOP)

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&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"&gt;A variety of proposed or otherwise potential accounting standards
are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary
nature of those proposed standards, management has not determined whether implementation of such proposed standards would be material
to our consolidated financial statements.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="From2011-10-01to2012-09-30" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Recent accounting pronouncements applicable
to the Company are summarized below.&amp;#160;&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On May 12, 2011, the FASB issued ASU
2011-04,&lt;i&gt;&amp;#160;Fair Value Measurement,&lt;/i&gt;&amp;#160;which requires measurement uncertainty disclosure in the form of a sensitivity
analysis of unobservable inputs to reasonable alternative amounts for all Level 3 recurring fair value measurements. ASU 2011-04
became effective for interim and annual periods beginning on or after December 15, 2011. The Company adopted this guidance in the
third quarter of Fiscal 2012. The adoption of this guidance requires additional disclosures, but did not have any impact on the
Company&amp;#146;s consolidated results of operations, financial position, or cash flows.&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On June 16, 2011, the FASB issued ASU
2011-05,&lt;i&gt;&amp;#160;Presentation of Comprehensive Income,&lt;/i&gt;&amp;#160;which revised the manner in which entities present comprehensive
income in their financial statements. ASU 2011-05 is effective for fiscal years beginning after December 15, 2011 (our Fiscal 2013).
The Company does not believe that the adoption of this will have a significant impact on its consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In September 2011, the FASB issued ASU
2011-08,&lt;i&gt;&amp;#160;Testing Goodwill for Impairment,&lt;/i&gt;&amp;#160;which simplified the manner in which entities test goodwill for impairment.
After assessment of certain qualitative factors, if it is determined to be more likely than not that the fair value of a reporting
unit is less than its carrying amount, entities must perform a quantitative analysis of the goodwill impairment test. Otherwise,
the quantitative test becomes optional. ASU 2011-08 is effective for fiscal years beginning after December 15, 2011 (our Fiscal
2013). The Company does not believe that the adoption of this will have a significant impact on its consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;

&lt;p style="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;A variety of proposed or otherwise potential
accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative
and preliminary nature of those proposed standards, management has not determined whether implementation of such proposed standards
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