CIMG (IMG) 10-Q 17 May 21 2021 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 31, 2021	May 12, 2021
Cover [Abstract]
Entity Registrant Name	NuZee, Inc.
Entity Central Index Key	0001527613
Document Type	10-Q
Document Period End Date	Mar. 31, 2021
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		17,820,390
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2021	Sep. 30, 2020
Current assets:
Cash	$ 15,035,026	$ 4,398,545
Accounts receivable, net	261,132	195,610
Inventories, net	241,291	245,370
Prepaid expenses and other current assets	130,185	645,375
Total current assets	15,667,634	5,484,900
Property and equipment, net	881,975	1,668,348
Other assets:
Right-of-use asset - operating lease	521,983	652,197
Right-of-use asset - finance lease		105,825
Investments	179,339	183,314
Other assets	81,926	80,559
Total other assets	783,248	1,021,895
Total assets	17,332,857	8,175,143
Current liabilities:
Accounts payable	42,249	49,778
Current portion of long-term loan payable	57,815	56,072
Current portion of lease liability - operating lease	227,979	263,678
Current portion of lease liability - finance lease	26,123	21,598
Accrued expenses	699,575	703,069
Deferred income	47,516	34,000
Other current liabilities	321,687	104,525
Total current liabilities	1,422,944	1,232,720
Non-current liabilities:
Lease liability - operating lease, net of current portion	303,601	395,713
Lease liability - finance lease, net of current portion	63,418	78,400
Loan payable - long term, net of current portion	29,131	56,845
Other noncurrent liabilities	22,437	21,707
Total noncurrent liabilities	418,587	552,665
Total liabilities	1,841,531	1,785,385
Stockholders' equity:
Common stock; 100,000,000 shares authorized, $0.00001 par value; 17,820,390 and 14,570,105 shares issued	178	146
Additional paid in capital	61,549,965	40,472,229
Accumulated deficit	(46,254,458)	(34,272,778)
Accumulated other comprehensive income	195,641	190,161
Total stockholders' equity	15,491,326	6,389,758
Total liabilities and stockholders' equity	$ 17,332,857	$ 8,175,143

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2021	Sep. 30, 2020
Statement of Financial Position [Abstract]
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares issued	17,820,390	14,570,105

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Revenues	$ 414,064	$ 393,392	$ 932,051	$ 939,600
Cost of sales	423,113	496,692	939,397	919,865
Gross Profit (Loss)	(9,049)	(103,300)	(7,346)	19,735
Operating expenses	6,111,759	2,413,632	12,015,585	5,963,465
Loss from operations	(6,120,808)	(2,516,932)	(12,022,931)	(5,943,730)
Loss from investment in unconsolidated affiliate	(1,919)		(3,975)
Other income	41,093	1,134	53,714	2,981
Other expense	(244)	(15)	(813)	(2,599)
Interest expense	(3,730)	(5,407)	(7,675)	(10,125)
Net loss	(6,085,608)	(2,521,220)	(11,981,680)	(5,953,473)
Net income (loss) attributable to noncontrolling interest		(30,969)		(41,990)
Net loss attributable to NuZee, Inc.	$ (6,085,608)	$ (2,490,251)	$ (11,981,680)	$ (5,911,483)
Basic and diluted loss per common share	$ (0.40)	$ (0.18)	$ (0.80)	$ (0.43)
Basic and diluted weighted average number of common stock outstanding	15,260,986	13,729,104	14,998,201	13,714,223

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Net loss	$ (6,085,608)	$ (2,521,220)	$ (11,981,680)	$ (5,953,473)
Foreign currency translation	3,824	(21,753)	5,480	11,119
Total other comprehensive income (loss), net of tax	3,824	(21,753)	5,480	11,119
Comprehensive loss	(6,081,784)	(2,542,973)	(11,976,200)	(5,942,354)
Parent [Member]
Net loss	(6,085,608)	(2,490,251)	(11,981,680)	(5,911,483)
Foreign currency translation	3,824	(96,949)	5,480	(69,719)
Total other comprehensive income (loss), net of tax	3,824	(96,949)	5,480	(69,719)
Comprehensive loss	(6,081,784)	(2,587,200)	(11,976,200)	(5,981,202)
Noncontrolling Interest [Member]
Net loss		(30,969)		(41,990)
Foreign currency translation		75,196		80,838
Total other comprehensive income (loss), net of tax		75,196		80,838
Comprehensive loss		$ 44,227		$ 38,848

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Noncontrolling Interest [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
Beginning balance at Sep. 30, 2019	$ 137	$ 28,898,344	$ (24,795,687)	$ 102,903	$ (90,635)	$ 4,115,062
Beginning balance, shares at Sep. 30, 2019	13,617,366
Equity securities issued for cash	$ 1	1,994,522				1,994,523
Equity securities issued for cash, shares	111,738
Stock option expense		2,220,861				2,220,861
Other comprehensive gain / (loss)				5,642	27,230	32,872
Net loss			(3,421,232)	(11,021)		(3,432,253)
Ending balance at Dec. 31, 2019	$ 138	33,113,727	(28,216,919)	97,524	(63,405)	4,931,065
Ending balance, shares at Dec. 31, 2019	13,729,104
Beginning balance at Sep. 30, 2019	$ 137	28,898,344	(24,795,687)	102,903	(90,635)	4,115,062
Beginning balance, shares at Sep. 30, 2019	13,617,366
Other comprehensive gain / (loss)				80,838		11,119
Net loss				(41,990)		(5,953,473)
Ending balance at Mar. 31, 2020	$ 138	34,076,217	(30,707,170)	141,751	(160,354)	3,350,582
Ending balance, shares at Mar. 31, 2020	13,729,104
Beginning balance at Dec. 31, 2019	$ 138	33,113,727	(28,216,919)	97,524	(63,405)	4,931,065
Beginning balance, shares at Dec. 31, 2019	13,729,104
Stock option expense		962,490				962,490
Other comprehensive gain / (loss)				75,196	(96,949)	(21,753)
Net loss			(2,490,251)	(30,969)		(2,521,220)
Ending balance at Mar. 31, 2020	$ 138	34,076,217	(30,707,170)	141,751	(160,354)	3,350,582
Ending balance, shares at Mar. 31, 2020	13,729,104
Beginning balance at Sep. 30, 2020	$ 146	40,472,229	(34,272,778)		190,161	6,389,758
Beginning balance, shares at Sep. 30, 2020	14,570,105
Equity securities issued for cash	$ 3	2,683,977				2,683,980
Equity securities issued for cash, shares	324,959
Stock option expense		4,507,298				4,507,298
Exercise of stock options		9,180				9,180
Exercise of stock options, shares	6,000
Other comprehensive gain / (loss)					1,656	1,656
Net loss			(5,896,072)			(5,896,072)
Ending balance at Dec. 31, 2020	$ 149	47,672,684	(40,168,850)		191,817	7,695,800
Ending balance, shares at Dec. 31, 2020	14,901,064
Beginning balance at Sep. 30, 2020	$ 146	40,472,229	(34,272,778)		190,161	$ 6,389,758
Beginning balance, shares at Sep. 30, 2020	14,570,105
Equity securities issued for cash, shares	256,338
Exercise of stock options, shares						6,000
Other comprehensive gain / (loss)						$ 5,480
Net loss						(11,981,680)
Ending balance at Mar. 31, 2021	$ 178	61,549,965	(46,254,458)		195,641	15,491,326
Ending balance, shares at Mar. 31, 2021	17,820,390
Beginning balance at Dec. 31, 2020	$ 149	47,672,684	(40,168,850)		191,817	7,695,800
Beginning balance, shares at Dec. 31, 2020	14,901,064
Equity securities issued for cash	$ 28	11,017,276				11,017,304
Equity securities issued for cash, shares	2,782,111
Stock option expense		1,989,006				1,989,006
Common stock issued for compensation	$ 1	870,999				871,000
Common stock issued for compensation, shares	137,215
Other comprehensive gain / (loss)					3,824	3,824
Net loss			(6,085,608)			(6,085,608)
Ending balance at Mar. 31, 2021	$ 178	$ 61,549,965	$ (46,254,458)		$ 195,641	$ 15,491,326
Ending balance, shares at Mar. 31, 2021	17,820,390

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Operating activities:
Net loss	$ (11,981,680)	$ (5,953,473)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation and Amortization	161,911	209,386
Noncash lease expense	142,664	55,189
Stock option expense	6,496,304	3,183,351
Property and equipment impairment	840,391
Common stock issued for compensation	871,000
Sales allowance	(2,003)
Write-off of deferred offering costs	477,605
Loss from investment in unconsolidated affiliate	3,975
Change in operating assets and liabilities:
Accounts receivable	(63,519)	211,383
Accounts receivable - Related party		(130)
Inventories	4,079	203,428
Prepaid expense and other current assets	50,448	(32,094)
Other current assets - Related party		460
Other asset	(1,367)	(24,552)
Accounts payable	(7,529)	(141,891)
Deferred income	13,516
Other non-current liabilities	730	6,999
Operating lease liabilities	(127,811)	(45,210)
Other current liabilities	217,162
Finance lease liabilities		(9,209)
Other current liabilities - related party		(744)
Accrued expense and other current liabilities	(16,357)	101,355
Net cash used in operating activities	(2,920,481)	(2,235,752)
Investing activities:
Cash paid for deferred offering cost		(403,554)
Cash paid for purchase of fixed assets, net	(122,554)	(16,306)
Net cash used in investing activities	(122,554)	(419,860)
Financing activities:
Proceeds from exercise of options	9,180
Repayment of loans	(25,971)	(52,453)
Repayment of finance lease	(10,457)
Stock issuance costs	(669,433)
Proceeds from issuance of equity securities	14,370,717	1,994,523
Net cash provided by financing activities	13,674,036	1,942,070
Effect of foreign exchange on cash and cash equivalents	5,480	11,119
Net change in cash	10,636,481	(702,423)
Cash, beginning of period	4,398,545	1,326,040
Cash, end of period	15,035,026	623,617
Supplemental disclosure of cash flow information:
Cash paid for interest	7,792	1,774
Cash paid for taxes	1,050	800
Non-cash transactions
Recognition of right-of-use asset and lease liability upon adoption of ASU 2016-02		517,263
Finance lease of equipment to pay off accounts payable		124,540
Recognition of right-of-use asset and lease liability during the period		$ 115,603

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	6 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying unaudited interim consolidated financial statements of NuZee, Inc. (together with its subsidiaries, referred to herein as the “Company”, “we” or “NuZee”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”), and rules of the Securities and Exchange Commission (the “SEC”), and should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended September 30, 2020 as filed with the SEC on December 28, 2020. In the opinion of management, all adjustments, consisting of recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements as reported in the annual report on Form 10-K have been omitted. Principles of Consolidation The Company prepares its financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries and its former majority owned subsidiary (which was sold as of September 28, 2020, as described below), which has a fiscal year end of September 30. All significant intercompany accounts, balances and transactions have been eliminated upon consolidation. On September 28, 2020, the Company entered into a Stock Transfer Agreement with Eguchi Holdings Co., Ltd. (“EHCL”), pursuant to which the Company sold to EHCL for an aggregate sale price of approximately $34,000 all of its equity interests in its former majority-owned subsidiary, NuZee JAPAN Co., Ltd. (“NuZee JP”), representing 70% of the outstanding equity interests of NuZee JP. The Company has two wholly owned international subsidiaries in NuZee KOREA Ltd. (“NuZee KR”) and NuZee Investment Co., Ltd. (“NuZee INV”). Stock Split On October 28, 2019, we completed a l-for-3 reverse stock split, which became effective on November 12, 2019. All share and per share information included in these financial statements and notes thereto give effect to the reverse stock split. Earnings per Share Basic earnings per common share is equal to net earnings or loss divided by the weighted average of shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options, warrants and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. As of March 31, 2021 and March 31, 2020, the total number of common stock equivalents was 7,435,702 and 1,705,000, respectively, comprised of stock options and warrants as of March 31, 2021 and entirely of stock options as of March 31, 2020. The Company incurred a net loss for the three and six months ended March 31, 2021 and 2020, respectively, and therefore basic and diluted earnings per share for those periods are the same because all potential common equivalent shares would be antidilutive. Capital Resources Since its inception, the Company has devoted substantially all of its efforts to business planning, research and development, recruiting management and technical staff, acquiring operating assets and raising capital. The Company has generated limited revenues from its principal operations, and there is no assurance of future revenues. As of March 31, 2021, the Company had cash of $15,035,026. However, the Company has not attained profitable operations since inception. Major Customers In the six months ended March 31, 2021 and 2020, revenue was primarily derived from major customers disclosed below. Six months ended March 31, 2021: C ustomer Name Sales Amount % of Total Revenue Accounts Receivable Amount % of Total Accounts Receivable Customer WP $ 261,799 28 % $ 111,975 43 % Six months ended March 31, 2020: C ustomer Name Sales Amount % of Total Revenue Accounts Receivable Amount % of Total Accounts Receivable Customer K $ 284,099 30 % $ 206,905 63 % Customer WP $ 247,520 26 % $ 115,471 35 % Customer J $ 151,925 16 % $ 21,302 6 % Lease In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), to provide guidance on recognizing lease assets and lease liabilities on the consolidated balance sheet and disclosing key information about leasing arrangements, specifically differentiating between different types of leases. The Company implemented ASU No. 2016-02 on October 1, 2019. The Company does a quarterly analysis of leases to determine if there are any operating leases that require recognition under ASC 842. The Company has one significant long-term operating lease for office and manufacturing space in Plano, Texas. The leased property in Plano, Texas, has a remaining lease term through June of 2024. The lease has an option to extend beyond the stated termination date, but exercise of this option is not probable. The Company did not apply the recognition requirements of ASC 842 to operating leases with a remaining lease term of 12 months or less. The impact of ASU No. 2016-02 (“Leases (Topic 842)” on our consolidated balance sheet beginning October 1, 2020, through the recognition of right-of-use (“ROU”) assets and lease liabilities for operating leases are as follows: October 1, 2020 ROU Asset $ 652,197 Lease Liability $ 659,391 During the prior year analysis of leases, we determined to renew the office and manufacturing space in Vista, CA through January 31, 2022, which was previously scheduled to be vacated at June 30, 2020. Additionally, the Korean office and manufacturing space lease was extended through June 2022 and an apartment lease was signed through June 2022. Accordingly, we have added ROU assets and lease liabilities related to those leases at June 30, 2020. The direct-leased property in Vista, California has a remaining lease term through January of 2022. The leased properties in both Korea and Vista, California have options to extend beyond the stated termination date, but exercise of these options are not probable. The sub-leased property in Vista, California, is leased month-to-month and has been calculated as a ROU Asset co-terminus with the direct-leased property. In September 2020, we entered into an 18-month sublease effective October 1, 2020 reducing our space and term in Plano, Texas. Accordingly, this lease has been added to our right-of-use asset balance at September 30, 2020. This lease is for the Company’s principal executive office located at 1401 Capital Avenue, Suite B, Plano, Texas 75074. Effective September 1, 2020, we converted our month-to-month sublease in Vista, California to a 17-month sublease ending January 31, 2022 which is co-terminus with our direct lease in Vista. The month-to-month sublease was recognized as a right-of-use asset in our June 30, 2020 analysis. The terms of the 17-month lease are similar to the terms used to value the right-of-use asset at June 30, 2020. As of March 31, 2021, our operating leases had a weighted average remaining lease term of 2.1 years and a weighted-average discount rate of 5%. Other information related to our operating leases is as follows: ROU Asset – October 1, 2020 $ 652,197 Amortization during the period (130,214 ) ROU Asset –March 31, 2021 $ 521,983 Lease Liability – October 1, 2020 $ 659,391 Amortization during the period (127,811 ) Lease Liability – March 31, 2021 $ 531,580 Lease Liability – Short-Term $ 227,979 Lease Liability – Long-Term 303,601 Lease Liability – Total $ 531,580 The table below reconciles the fixed component of the undiscounted cash flows for each of the first five years and the total remaining years to the lease liabilities recorded on the Consolidated Balance Sheet as of March 31, 2021: Amounts due within 12 months of March 31, 2022 $ 255,678 2023 151,812 2024 128,928 2025 32,468 2026 - Total Minimum Lease Payments 568,886 Less Effect of Discounting (37,306 ) Present Value of Future Minimum Lease Payments 531,580 Less Current Portion of Operating Lease Obligations (227,979 ) Long-Term Operating Lease Obligations $ 303,601 On October 9, 2019, the Company entered into a lease agreement with Alliance Funding Group which provided for a sale lease back on certain packing equipment. The terms of this agreement require us to pay $2,987 per month for the next 60 months. As part of this agreement, Alliance Funding Group provided our equipment supplier with $124,540 for the purchase of this equipment. This transaction was accounted for as a financing lease. As of March 31, 2021, our financing lease had a remaining lease term of 3.25 years and a discount rate of 12.75%. The interest expense on finance lease liabilities for the six months ended March 31, 2021 was $6,100. The following summarizes ROU assets under finance leases at March 31, 2021: ROU asset-finance lease at September 30, 2020 $ 105,825 Impairment (105,825 ) ROU asset-finance lease at March 31, 2021 $ - The table below summarizes future minimum finance lease payments at March 31, 2021 for the 12 months ended March 31: 2022 $ 33,113 2023 33,113 2024 33,113 2025 11,038 2026 - Total Minimum Lease Payments 110,377 Amount representing interest (20,836 ) Present Value of Minimum Lease Payments 89,541 Current Portion of Finance Lease Obligations (26,123 ) Finance Lease Obligations, Less Current Portion $ 63,418 The Company leases office space with terms ranging from month to month to 61 months. Rent expense included in general and administrative expense for the six months ended March 31, 2021 and 2020 was $168,050 and $168,620, respectively. Cash and non cash activities associated with the leases for the six months ended March 31, 2021 are as follows: Operating cash outflows from operating leases: $ 143,234 Operating cash outflows from finance lease: $ 6,100 Financing cash outflows from finance lease: $ 10,457 In September 2020, we subleased the space at 1700 Capital Avenue in Plano, Texas, effective October 1, 2020 under favorable terms that are co-terminus with the original lease ending June 30, 2024. In the six months ended March 31, 2021, we received revenue of $53,647 pursuant to the sublease, which is included in Other income on our consolidated statement of operations. Future minimum lease payments to be received under that sublease as of March 31, 2021, for the 12 months ended March 31: 2022 $ 121,492 2023 125,104 2024 128,881 2025 32,459 2026 — Total 407,936 Loans On April 1, 2019, NuZee purchased a delivery van from Ford Motor Credit for $41,627. The Company paid $3,500 as a down payment and financed $38,127 for 60 months at a rate of 2.9%. The loan is secured by the van. The outstanding balance on the loan at March 31, 2021 and September 30, 2020, amounted to $24,192 and $27,916, respectively. On February 15, 2019 NuZee KR entered into equipment financing for production equipment with ShinHan Bank for $60,563. On June 28, 2019 NuZee KR purchased additional equipment and increased the loan with ShinHan Bank by $86,518. The loan is secured by our production equipment at NuZee KR. The financing bears a term of 36 months at a rate of 4.33% per annum. Principal payments began in July of 2019. The outstanding balance on this loan at March 31, 2021 and September 30, 2020, amounted to $62,754 and $85,001, respectively. The loan payments required for the next five remaining fiscal years are as follows: Ford Motor Credit ShinHan Bank Total 2021 (April – September 2021) $ 3,777 $ 39,746 2022 (October 2021 – March 2022) 3,832 10,460 Total Current Portion $ 7,609 $ 50,206 $ 57,815 2022 (April – September 2022) $ 3,888 $ 12,548 2023 7,947 - 2024 4,748 - 2025 - - Total LT Portion $ 16,583 $ 12,548 $ 29,131 Grand Total $ 24,192 $ 62,754 $ 86,946 Revenue Recognition We determine revenue recognition through the following steps in accordance with FASB Accounting Standards Update No. 2014-09 (Topic 606) “Revenue from Contracts with Customers”, which we adopted as of October 1, 2018 on a modified retrospective basis: ● identification of the contract, or contracts, with a customer; ● identification of the performance obligations in the contract; ● determination of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation. Revenue is recognized when control of the promised goods or services are transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. The adoption of Topic 606 did not have a material impact on our consolidated financial statements. Foreign Currency Translation The financial position and results of operations of each of the Company’s foreign subsidiaries are measured using the foreign subsidiary’s local currency as the functional currency. Revenues and expenses of each such subsidiary have been translated into U.S. dollars at average exchange rates prevailing during the period. Assets and liabilities have been translated at the rates of exchange on the balance sheet date. The resulting translation gain and loss adjustments are recorded directly as a separate component of stockholders’ equity unless there is a sale or complete liquidation of the underlying foreign investment. Foreign currency translation adjustments comprising accumulated other comprehensive income (loss) amounted to $5,480 and $(69,719) for the six months ended March 31, 2021 and 2020, respectively. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. Inventories Inventory, consisting principally of raw materials, work in process and finished goods held for production and sale, is stated at the lower of cost or net realizable value, cost being determined using the weighted average cost method. The Company reviews inventory levels at least quarterly and records a valuation allowance when appropriate. At March 31, 2021 and September 30, 2020, the carrying value of inventory of $241,291 and $245,370 respectively, reflected on the consolidated balance sheets is net of this adjustment. March 31, 2021 September 30, 2020 Raw materials $ 189,514 $ 176,231 Finished goods 51,777 69,139 Less – Inventory reserve - - Total $ 241,291 $ 245,370 Joint Venture On January 9, 2020, a joint venture agreement was signed between Industrial Marino, S.A. de C.V. (50%) and NuZee, Inc. (50%) forming NuZee LATIN AMERICA (NLA), S.A. de C.V. NLA was formed pursuant to the laws of Mexico, with corporate domicile in Mazatlan, Mexico. As part of the capitalization of NLA, NuZee contributed two co-packing machines to the joint venture. These machines had an aggregate carrying cost of $313,012. NuZee received $110,000 in cash for this contribution and recorded an investment in NLA of $160,000 and a loss of $43,012 on the contribution of the machines to NLA. The Company accounts for NLA using the equity method of accounting since the management of day to day operations at NLA ultimately lies with the Company’s joint venture partner as the operations of NLA are based in its partners facilities and our partner appoints the Chairman of the joint Board. As of March 31, 2021, the only activity in NLA was the contribution of two machines as described above and other start up related activities. $3,975 of a loss was recognized under the equity method of accounting during the six months ended March 31, 2021.

Geographic Concentration

Geographic Concentration	6 Months Ended
	Mar. 31, 2021
Risks and Uncertainties [Abstract]
Geographic Concentration	2. GEOGRAPHIC CONCENTRATION The Company is organized in three geographical segments. The Company co-packs product for customers and produces and sells its products directly in North America and Korea. The Company has investor relations operations in Japan as a majority of our shareholders are based in Japan. In March of 2021, the Company wrote off $840,391 of assets in North America as these assets were deemed to be no longer useful for the current business operations. $105,825 of the impairment was related to the ROU asset and $734,566 was to property and equipment. This write off is included in operating expenses on our consolidated statement of operations for the three months and six months ended March 31, 2021. These assets are co-packing equipment that have limited capabilities compared with other equipment the Company is currently utilizing. Since we have yet to utilize this equipment since it was delivered, we have determined their usefulness to our future operations is limited. Information about the Company’s geographic operations are as follows: Geographic Concentrations Six Months Ended Six Months Ended March 31, 2021 March 31, 2020 Net Revenue: North America $ 658,338 $ 636,687 Japan - 234,014 South Korea 273,713 68,899 $ 932,051 $ 939,600 Property and equipment, net: As of As of North America $ 616,868 $ 1,422,575 Japan 2,577 2,813 South Korea 262,530 242,960 $ 881,975 $ 1,668,348

Related Party Transactions

Related Party Transactions	6 Months Ended
	Mar. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	3. RELATED PARTY TRANSACTIONS For the six months ended March 31, 2021, we sold $15,998 of materials to NLA.

Issuance of Equity Securities

Issuance of Equity Securities	6 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Issuance of Equity Securities	4. ISSUANCE OF EQUITY SECURITIES During the six months ended March 31, 2021, the Company sold (i) 72,955 shares of common stock to Triton Funds LP in a registered public offering for aggregate net proceeds of $534,494 pursuant to a Common Stock Purchase Agreement dated as of October 26, 2020 and a prospectus supplement to the Company’s effective shelf registration statement on Form S-3 (Registration No. 333-248531), and (ii) 256,338 shares of common stock at $9.14 per share for aggregate net proceeds of $2,149,486 pursuant to Securities Act registration exemptions under Regulation S and/or Section 4(a)(2) of the Securities Act. In addition, as further described below, during the six months ended March 31, 2021, the Company sold pursuant to an Underwriting Agreement dated as of March 19, 2021 and a prospectus supplement to the Company’s effective shelf registration statement on Form S-3 (Registration No. 333-248531) (i) 2,777,777 units (“Units”) in an underwritten registered public offering for aggregate net proceeds of $11,017,304 which includes the proceeds from the underwriter’s full exercise of their overallotment option with respect to the warrant component of the Units, as further described below, with each Unit consisting of (a) one share of our common stock, (b) one Series A warrant (each, a “Series A Warrant” and collectively, the “Series A Warrants”) to purchase one share of our common stock with an initial exercise price of $4.50 per whole share, and (c) one Series B warrant (each, a “Series B Warrant” and collectively, the “Series B Warrants” and together with the Series A Warrants, the “Warrants”) to purchase one-half share of our common stock with an initial exercise price of $5.85 per whole share, and (ii) 416,666 Series A Warrants and 416,666 Series B Warrants, each pursuant to the underwriter’s full exercise of their overallotment option with respect to such warrants. During the six months ended March 31, 2021, 6,000 shares were issued upon the exercise of stock options. As part of this exercise, the Company received $9,180 in proceeds. On January 11, 2021, the Compensation Committee (the “Committee”) of the Company’s Board of Directors granted to Shanoop Kothari, the Company’s Chief Financial Officer, in connection with the Committee’s determination of Mr. Kothari’s annual compensation, an award of 152,215 restricted shares (the “Restricted Shares”) of the Company’s common stock under the NuZee, Inc. 2019 Stock Incentive Plan. The Restricted Shares vest as follows: (i) 50,739 Restricted Shares vested immediately (35,739 net shares were issued to Mr. Kothari following the forfeiture of 15,000 vested shares to cover taxes); (ii) 50,739 Restricted Shares will vest on March 31, 2021; and (iii) 50,737 Restricted Shares vest on March 31, 2022. On March 11, 2021, we terminated our At Market Issuance Sales Agreement, dated September 1, 2020 (the “ATM Agreement”), with B. Riley Securities, Inc. (f/k/a/ B. Riley FBR, Inc.) and The Benchmark Company, LLC (collectively, the “Agents”), pursuant to which we could from time to time offer and sell up to an aggregate of $50.0 million of shares of our common stock through the Agents in “at-the-market-offerings”, as defined in Rule 415 under the Securities Act of 1933, as amended (the “Securities Act”). We did not sell any shares of common stock under the ATM Agreement. The Company’s consolidated statement of cash flows for the six months ended March 31, 2021 includes stock issuance expenses of $477,605 in connection with the terminated ATM Agreement.

Stock Options and Warrants

Stock Options and Warrants	6 Months Ended
	Mar. 31, 2021
Share-based Payment Arrangement [Abstract]
Stock Options and Warrants	5. STOCK OPTIONS AND WARRANTS Options During the six months ended March 31, 2021, the Company issued 15,000 options to independent contractors and 1,141,615 options to independent Board members. The right to exercise these options shall vest and become exercisable over a period of 3 years for independent contractors and for independent board members, 1/3 of options vested immediately with the balance over a period of 2 years. The exercise price ranged from $5.10 - $16.79 per share. The options will expire ten years from the grant date, unless terminated earlier as provided by the option agreements. The fair value of each option award was estimated on the date of grant using the Black-Scholes option valuation model using the assumptions noted as follows: expected volatility was based on the Company’s historical stock performance. The expected term of options granted was determined using the contractual term. The risk-free rate is calculated using the U.S. Treasury yield curve and is based on the expected term of the option. The Black-Scholes option pricing model was used with the following weighted average assumptions for options granted during the six months ended March 31, 2021: For non-employees and independent Board members March 31, 2021 Risk-free interest rate 0.81 – 1.56 % Expected option life 10 years Expected volatility 303 - 311 % Expected dividend yield 0.00 % Exercise price $ 5.10 - $16.79 For the six months ended March 31, 2021, 167,495 options were forfeited because of the termination of employment and conclusion of Board appointment. For the six months ended March 31, 2021, 6,000 shares were issued upon the exercise of stock options. The following table summarizes stock option activity for six months ended March 31, 2021: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value Outstanding at September 30, 2020 1,620,667 $ 5.74 7.3 $ 19,112,118 Granted 1,156,615 8.24 Exercised (6,000 ) 1.53 Expired - - Forfeited (167,495 ) 13.49 Outstanding at March 31, 2021 2,603,787 $ 6.06 8.0 $ 1,606,693 Exercisable at March 31, 2021 1,386,726 $ 6.50 8.0 $ 953,361 The Company is expensing these stock option awards on a straight-line basis over the requisite service period. The Company recognized stock option expenses of $6,496,304 for the six months ended March 31, 2021. Unamortized option expense as of March 31, 2021, for all options outstanding amounted to $5,257,928. These costs are expected to be recognized over a weighted- average period of 1.4 years. The Company recognized stock option expenses of $3,183,351 for the six months ended March 31, 2020. A summary of the status of the Company’s nonvested options as of March 31, 2021, is presented below: Nonvested options Number of nonvested shares Weighted average grant date fair value Nonvested shares at September 30, 2020 762,917 $ 10.60 Granted 1,156,615 8.24 Forfeited (131,662 ) 11.85 Vested (570,809 ) 8.13 Nonvested shares at March 31, 2021 1,217,061 9.38 Warrants On June 23, 2020, as part of our agreement with Benchmark Company, LLC the underwriter of the Company’s June 2020 registered public offering of common stock, we issued 40,250 warrants to purchase our common stock at an exercise price of $9.00 a share. These warrants are exercisable on December 23, 2020 and expire on June 18, 2025. On March 19, 2021, we entered into an underwriting agreement in connection with our registered public offering (the “Offering”) of (i) 2,777,777 units (the “Units”), at a price to the public of $4.50 per Unit, with each Unit consisting of (a) one share of our common stock, (b) one Series A Warrant, and (c) one Series B Warrant, and (ii) 416,666 Series A Warrants and 416,666 Series B Warrants, each pursuant to the underwriter’s full exercise of their overallotment option with respect to such warrants. Each Series A Warrant entitles the registered holder to purchase one share of our common stock at an exercise price of $4.50 per share. Each Series B Warrant entitles the registered holder thereof to purchase one-half of a share of our common stock at an exercise price of $5.85 per whole share. These warrants have a term of 5 years. The following table summarizes warrant activity for the six months ended March 31, 2021: Number of Shares Issuable Upon Exercise of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value Outstanding at September 30, 2020 40,250 $ 9.00 4.7 $ 321,598 Issued 4,791,665 4.95 5.0 - Exercised - - Expired - - Outstanding March 31, 2021 4,831,915 $ 4.98 5.0 - Exercisable at March 31, 2021 4,831,915 $ 4.98 5.0 $ -

Subsequent Event

Subsequent Event	6 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Event	6. SUBSEQUENT EVENT On April 22, 2021, the Compensation Committee (the “Committee”) of the Company’s Board of Directors granted to Tracy Ging, in connection with the appointment of Ms. Ging to the Board, an award of options to purchase 228,323 shares of our common stock at an exercise price of $3.03. Fifty percent of the options (114,162) vested on April 22, 2021. The remainder of the options vest in installments of 57,081 on April 22, 2022 and 57,080 on April 22, 2023. On May 3, 2021, the Committee granted to Tomoko Toyota, in connection with the appointment of Ms. Toyota as the Company’s new Chief Marketing Officer, awards of (i) options to purchase 30,000 shares of our common stock at an exercise price of $3.13, which vest as to one third on each anniversary of the grant date, and (ii) options to purchase 120,000 shares of our common stock at an exercise price of $3.13, which vest over a three year period commencing October 1, 2021 based on the Company’s achievement of various performance targets tied to adjusted gross sales in each of fiscal year 2022, fiscal year 2023 and fiscal year 2024. On May 10, 2021, the Committee granted to Jose Ramirez, in connection with the appointment of Mr. Ramirez as the Company’s new Chief Sales Officer and Chief Supply Chain Officer, awards of (i) options to purchase 30,000 shares of our common stock at an exercise price of $2.91, which vest as to one third on each anniversary of the grant date, and (ii) options to purchase 150,000 shares of our common stock at an exercise price of $2.91, which vest over a three year period commencing on May 10, 2021 based on the Company’s achievement of various performance targets tied to adjusted gross sales in the period from May 10, 2021 through September 30, 2021 and each of fiscal year 2022, fiscal year 2023 and fiscal year 2024.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The Company prepares its financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries and its former majority owned subsidiary (which was sold as of September 28, 2020, as described below), which has a fiscal year end of September 30. All significant intercompany accounts, balances and transactions have been eliminated upon consolidation. On September 28, 2020, the Company entered into a Stock Transfer Agreement with Eguchi Holdings Co., Ltd. (“EHCL”), pursuant to which the Company sold to EHCL for an aggregate sale price of approximately $34,000 all of its equity interests in its former majority-owned subsidiary, NuZee JAPAN Co., Ltd. (“NuZee JP”), representing 70% of the outstanding equity interests of NuZee JP. The Company has two wholly owned international subsidiaries in NuZee KOREA Ltd. (“NuZee KR”) and NuZee Investment Co., Ltd. (“NuZee INV”).
Stock Split	Stock Split On October 28, 2019, we completed a l-for-3 reverse stock split, which became effective on November 12, 2019. All share and per share information included in these financial statements and notes thereto give effect to the reverse stock split.
Earnings Per Share	Earnings per Share Basic earnings per common share is equal to net earnings or loss divided by the weighted average of shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options, warrants and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. As of March 31, 2021 and March 31, 2020, the total number of common stock equivalents was 7,435,702 and 1,705,000, respectively, comprised of stock options and warrants as of March 31, 2021 and entirely of stock options as of March 31, 2020. The Company incurred a net loss for the three and six months ended March 31, 2021 and 2020, respectively, and therefore basic and diluted earnings per share for those periods are the same because all potential common equivalent shares would be antidilutive.
Capital Resources	Capital Resources Since its inception, the Company has devoted substantially all of its efforts to business planning, research and development, recruiting management and technical staff, acquiring operating assets and raising capital. The Company has generated limited revenues from its principal operations, and there is no assurance of future revenues. As of March 31, 2021, the Company had cash of $15,035,026. However, the Company has not attained profitable operations since inception.
Major Customers	Major Customers In the six months ended March 31, 2021 and 2020, revenue was primarily derived from major customers disclosed below. Six months ended March 31, 2021: C ustomer Name Sales Amount % of Total Revenue Accounts Receivable Amount % of Total Accounts Receivable Customer WP $ 261,799 28 % $ 111,975 43 % Six months ended March 31, 2020: C ustomer Name Sales Amount % of Total Revenue Accounts Receivable Amount % of Total Accounts Receivable Customer K $ 284,099 30 % $ 206,905 63 % Customer WP $ 247,520 26 % $ 115,471 35 % Customer J $ 151,925 16 % $ 21,302 6 %
Lease	Lease In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), to provide guidance on recognizing lease assets and lease liabilities on the consolidated balance sheet and disclosing key information about leasing arrangements, specifically differentiating between different types of leases. The Company implemented ASU No. 2016-02 on October 1, 2019. The Company does a quarterly analysis of leases to determine if there are any operating leases that require recognition under ASC 842. The Company has one significant long-term operating lease for office and manufacturing space in Plano, Texas. The leased property in Plano, Texas, has a remaining lease term through June of 2024. The lease has an option to extend beyond the stated termination date, but exercise of this option is not probable. The Company did not apply the recognition requirements of ASC 842 to operating leases with a remaining lease term of 12 months or less. The impact of ASU No. 2016-02 (“Leases (Topic 842)” on our consolidated balance sheet beginning October 1, 2020, through the recognition of right-of-use (“ROU”) assets and lease liabilities for operating leases are as follows: October 1, 2020 ROU Asset $ 652,197 Lease Liability $ 659,391 During the prior year analysis of leases, we determined to renew the office and manufacturing space in Vista, CA through January 31, 2022, which was previously scheduled to be vacated at June 30, 2020. Additionally, the Korean office and manufacturing space lease was extended through June 2022 and an apartment lease was signed through June 2022. Accordingly, we have added ROU assets and lease liabilities related to those leases at June 30, 2020. The direct-leased property in Vista, California has a remaining lease term through January of 2022. The leased properties in both Korea and Vista, California have options to extend beyond the stated termination date, but exercise of these options are not probable. The sub-leased property in Vista, California, is leased month-to-month and has been calculated as a ROU Asset co-terminus with the direct-leased property. In September 2020, we entered into an 18-month sublease effective October 1, 2020 reducing our space and term in Plano, Texas. Accordingly, this lease has been added to our right-of-use asset balance at September 30, 2020. This lease is for the Company’s principal executive office located at 1401 Capital Avenue, Suite B, Plano, Texas 75074. Effective September 1, 2020, we converted our month-to-month sublease in Vista, California to a 17-month sublease ending January 31, 2022 which is co-terminus with our direct lease in Vista. The month-to-month sublease was recognized as a right-of-use asset in our June 30, 2020 analysis. The terms of the 17-month lease are similar to the terms used to value the right-of-use asset at June 30, 2020. As of March 31, 2021, our operating leases had a weighted average remaining lease term of 2.1 years and a weighted-average discount rate of 5%. Other information related to our operating leases is as follows: ROU Asset – October 1, 2020 $ 652,197 Amortization during the period (130,214 ) ROU Asset –March 31, 2021 $ 521,983 Lease Liability – October 1, 2020 $ 659,391 Amortization during the period (127,811 ) Lease Liability – March 31, 2021 $ 531,580 Lease Liability – Short-Term $ 227,979 Lease Liability – Long-Term 303,601 Lease Liability – Total $ 531,580 The table below reconciles the fixed component of the undiscounted cash flows for each of the first five years and the total remaining years to the lease liabilities recorded on the Consolidated Balance Sheet as of March 31, 2021: Amounts due within 12 months of March 31, 2022 $ 255,678 2023 151,812 2024 128,928 2025 32,468 2026 - Total Minimum Lease Payments 568,886 Less Effect of Discounting (37,306 ) Present Value of Future Minimum Lease Payments 531,580 Less Current Portion of Operating Lease Obligations (227,979 ) Long-Term Operating Lease Obligations $ 303,601 On October 9, 2019, the Company entered into a lease agreement with Alliance Funding Group which provided for a sale lease back on certain packing equipment. The terms of this agreement require us to pay $2,987 per month for the next 60 months. As part of this agreement, Alliance Funding Group provided our equipment supplier with $124,540 for the purchase of this equipment. This transaction was accounted for as a financing lease. As of March 31, 2021, our financing lease had a remaining lease term of 3.25 years and a discount rate of 12.75%. The interest expense on finance lease liabilities for the six months ended March 31, 2021 was $6,100. The following summarizes ROU assets under finance leases at March 31, 2021: ROU asset-finance lease at September 30, 2020 $ 105,825 Impairment (105,825 ) ROU asset-finance lease at March 31, 2021 $ - The table below summarizes future minimum finance lease payments at March 31, 2021 for the 12 months ended March 31: 2022 $ 33,113 2023 33,113 2024 33,113 2025 11,038 2026 - Total Minimum Lease Payments 110,377 Amount representing interest (20,836 ) Present Value of Minimum Lease Payments 89,541 Current Portion of Finance Lease Obligations (26,123 ) Finance Lease Obligations, Less Current Portion $ 63,418 The Company leases office space with terms ranging from month to month to 61 months. Rent expense included in general and administrative expense for the six months ended March 31, 2021 and 2020 was $168,050 and $168,620, respectively. Cash and non cash activities associated with the leases for the six months ended March 31, 2021 are as follows: Operating cash outflows from operating leases: $ 143,234 Operating cash outflows from finance lease: $ 6,100 Financing cash outflows from finance lease: $ 10,457 In September 2020, we subleased the space at 1700 Capital Avenue in Plano, Texas, effective October 1, 2020 under favorable terms that are co-terminus with the original lease ending June 30, 2024. In the six months ended March 31, 2021, we received revenue of $53,647 pursuant to the sublease, which is included in Other income on our consolidated statement of operations. Future minimum lease payments to be received under that sublease as of March 31, 2021, for the 12 months ended March 31: 2022 $ 121,492 2023 125,104 2024 128,881 2025 32,459 2026 — Total 407,936
Loans	Loans On April 1, 2019, NuZee purchased a delivery van from Ford Motor Credit for $41,627. The Company paid $3,500 as a down payment and financed $38,127 for 60 months at a rate of 2.9%. The loan is secured by the van. The outstanding balance on the loan at March 31, 2021 and September 30, 2020, amounted to $24,192 and $27,916, respectively. On February 15, 2019 NuZee KR entered into equipment financing for production equipment with ShinHan Bank for $60,563. On June 28, 2019 NuZee KR purchased additional equipment and increased the loan with ShinHan Bank by $86,518. The loan is secured by our production equipment at NuZee KR. The financing bears a term of 36 months at a rate of 4.33% per annum. Principal payments began in July of 2019. The outstanding balance on this loan at March 31, 2021 and September 30, 2020, amounted to $62,754 and $85,001, respectively. The loan payments required for the next five remaining fiscal years are as follows: Ford Motor Credit ShinHan Bank Total 2021 (April – September 2021) $ 3,777 $ 39,746 2022 (October 2021 – March 2022) 3,832 10,460 Total Current Portion $ 7,609 $ 50,206 $ 57,815 2022 (April – September 2022) $ 3,888 $ 12,548 2023 7,947 - 2024 4,748 - 2025 - - Total LT Portion $ 16,583 $ 12,548 $ 29,131 Grand Total $ 24,192 $ 62,754 $ 86,946
Revenue Recognition	Revenue Recognition We determine revenue recognition through the following steps in accordance with FASB Accounting Standards Update No. 2014-09 (Topic 606) “Revenue from Contracts with Customers”, which we adopted as of October 1, 2018 on a modified retrospective basis: ● identification of the contract, or contracts, with a customer; ● identification of the performance obligations in the contract; ● determination of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation. Revenue is recognized when control of the promised goods or services are transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. The adoption of Topic 606 did not have a material impact on our consolidated financial statements.
Foreign Currency Translation	Foreign Currency Translation The financial position and results of operations of each of the Company’s foreign subsidiaries are measured using the foreign subsidiary’s local currency as the functional currency. Revenues and expenses of each such subsidiary have been translated into U.S. dollars at average exchange rates prevailing during the period. Assets and liabilities have been translated at the rates of exchange on the balance sheet date. The resulting translation gain and loss adjustments are recorded directly as a separate component of stockholders’ equity unless there is a sale or complete liquidation of the underlying foreign investment. Foreign currency translation adjustments comprising accumulated other comprehensive income (loss) amounted to $5,480 and $(69,719) for the six months ended March 31, 2021 and 2020, respectively. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred.
Inventories	Inventories Inventory, consisting principally of raw materials, work in process and finished goods held for production and sale, is stated at the lower of cost or net realizable value, cost being determined using the weighted average cost method. The Company reviews inventory levels at least quarterly and records a valuation allowance when appropriate. At March 31, 2021 and September 30, 2020, the carrying value of inventory of $241,291 and $245,370 respectively, reflected on the consolidated balance sheets is net of this adjustment. March 31, 2021 September 30, 2020 Raw materials $ 189,514 $ 176,231 Finished goods 51,777 69,139 Less – Inventory reserve - - Total $ 241,291 $ 245,370
Joint Venture	Joint Venture On January 9, 2020, a joint venture agreement was signed between Industrial Marino, S.A. de C.V. (50%) and NuZee, Inc. (50%) forming NuZee LATIN AMERICA (NLA), S.A. de C.V. NLA was formed pursuant to the laws of Mexico, with corporate domicile in Mazatlan, Mexico. As part of the capitalization of NLA, NuZee contributed two co-packing machines to the joint venture. These machines had an aggregate carrying cost of $313,012. NuZee received $110,000 in cash for this contribution and recorded an investment in NLA of $160,000 and a loss of $43,012 on the contribution of the machines to NLA. The Company accounts for NLA using the equity method of accounting since the management of day to day operations at NLA ultimately lies with the Company’s joint venture partner as the operations of NLA are based in its partners facilities and our partner appoints the Chairman of the joint Board. As of March 31, 2021, the only activity in NLA was the contribution of two machines as described above and other start up related activities. $3,975 of a loss was recognized under the equity method of accounting during the six months ended March 31, 2021.

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Schedule of Revenue by Major Customers	In the six months ended March 31, 2021 and 2020, revenue was primarily derived from major customers disclosed below. Six months ended March 31, 2021: C ustomer Name Sales Amount % of Total Revenue Accounts Receivable Amount % of Total Accounts Receivable Customer WP $ 261,799 28 % $ 111,975 43 % Six months ended March 31, 2020: C ustomer Name Sales Amount % of Total Revenue Accounts Receivable Amount % of Total Accounts Receivable Customer K $ 284,099 30 % $ 206,905 63 % Customer WP $ 247,520 26 % $ 115,471 35 % Customer J $ 151,925 16 % $ 21,302 6 %
Schedule of ROU Assets and Lease Liability	The impact of ASU No. 2016-02 (“Leases (Topic 842)” on our consolidated balance sheet beginning October 1, 2020, through the recognition of right-of-use (“ROU”) assets and lease liabilities for operating leases are as follows: October 1, 2020 ROU Asset $ 652,197 Lease Liability $ 659,391
Schedule of Other Information Related to Operating Lease	As of March 31, 2021, our operating leases had a weighted average remaining lease term of 2.1 years and a weighted-average discount rate of 5%. Other information related to our operating leases is as follows: ROU Asset – October 1, 2020 $ 652,197 Amortization during the period (130,214 ) ROU Asset –March 31, 2021 $ 521,983 Lease Liability – October 1, 2020 $ 659,391 Amortization during the period (127,811 ) Lease Liability – March 31, 2021 $ 531,580 Lease Liability – Short-Term $ 227,979 Lease Liability – Long-Term 303,601 Lease Liability – Total $ 531,580
Schedule of Future Minimum Rental Payments for Operating Leases	The table below reconciles the fixed component of the undiscounted cash flows for each of the first five years and the total remaining years to the lease liabilities recorded on the Consolidated Balance Sheet as of March 31, 2021: Amounts due within 12 months of March 31, 2022 $ 255,678 2023 151,812 2024 128,928 2025 32,468 2026 - Total Minimum Lease Payments 568,886 Less Effect of Discounting (37,306 ) Present Value of Future Minimum Lease Payments 531,580 Less Current Portion of Operating Lease Obligations (227,979 ) Long-Term Operating Lease Obligations $ 303,601
Summary of ROU Assets Under Finance Leases	The following summarizes ROU assets under finance leases at March 31, 2021: ROU asset-finance lease at September 30, 2020 $ 105,825 Impairment (105,825 ) ROU asset-finance lease at March 31, 2021 $ -
Schedule of Future Minimum Lease Payments for Finance Leases	The table below summarizes future minimum finance lease payments at March 31, 2021 for the 12 months ended March 31: 2022 $ 33,113 2023 33,113 2024 33,113 2025 11,038 2026 - Total Minimum Lease Payments 110,377 Amount representing interest (20,836 ) Present Value of Minimum Lease Payments 89,541 Current Portion of Finance Lease Obligations (26,123 ) Finance Lease Obligations, Less Current Portion $ 63,418
Schedule of Cash and Non-cash Activities of Leases	Cash and non cash activities associated with the leases for the six months ended March 31, 2021 are as follows: Operating cash outflows from operating leases: $ 143,234 Operating cash outflows from finance lease: $ 6,100 Financing cash outflows from finance lease: $ 10,457
Schedule of Future Minimum Lease Payments of Sublease	Future minimum lease payments to be received under that sublease as of March 31, 2021, for the 12 months ended March 31: 2022 $ 121,492 2023 125,104 2024 128,881 2025 32,459 2026 — Total 407,936
Schedule of Loan Payments	The loan payments required for the next five remaining fiscal years are as follows: Ford Motor Credit ShinHan Bank Total 2021 (April – September 2021) $ 3,777 $ 39,746 2022 (October 2021 – March 2022) 3,832 10,460 Total Current Portion $ 7,609 $ 50,206 $ 57,815 2022 (April – September 2022) $ 3,888 $ 12,548 2023 7,947 - 2024 4,748 - 2025 - - Total LT Portion $ 16,583 $ 12,548 $ 29,131 Grand Total $ 24,192 $ 62,754 $ 86,946
Schedule of Inventory	At March 31, 2021 and September 30, 2020, the carrying value of inventory of $241,291 and $245,370 respectively, reflected on the consolidated balance sheets is net of this adjustment. March 31, 2021 September 30, 2020 Raw materials $ 189,514 $ 176,231 Finished goods 51,777 69,139 Less – Inventory reserve - - Total $ 241,291 $ 245,370

Geographic Concentration (Table

Geographic Concentration (Tables)	6 Months Ended
	Mar. 31, 2021
Risks and Uncertainties [Abstract]
Schedule of Geographic Operations	Geographic Concentrations Six Months Ended Six Months Ended March 31, 2021 March 31, 2020 Net Revenue: North America $ 658,338 $ 636,687 Japan - 234,014 South Korea 273,713 68,899 $ 932,051 $ 939,600 Property and equipment, net: As of As of North America $ 616,868 $ 1,422,575 Japan 2,577 2,813 South Korea 262,530 242,960 $ 881,975 $ 1,668,348

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	6 Months Ended
	Mar. 31, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Weighted Average Assumptions for Fair Value Measurement of Options Granted	The Black-Scholes option pricing model was used with the following weighted average assumptions for options granted during the six months ended March 31, 2021: For non-employees and independent Board members March 31, 2021 Risk-free interest rate 0.81 – 1.56 % Expected option life 10 years Expected volatility 303 - 311 % Expected dividend yield 0.00 % Exercise price $ 5.10 - $16.79
Summary of Stock Option Activity	The following table summarizes stock option activity for six months ended March 31, 2021: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value Outstanding at September 30, 2020 1,620,667 $ 5.74 7.3 $ 19,112,118 Granted 1,156,615 8.24 Exercised (6,000 ) 1.53 Expired - - Forfeited (167,495 ) 13.49 Outstanding at March 31, 2021 2,603,787 $ 6.06 8.0 $ 1,606,693 Exercisable at March 31, 2021 1,386,726 $ 6.50 8.0 $ 953,361
Summary of Unvested Shares	A summary of the status of the Company’s nonvested options as of March 31, 2021, is presented below: Nonvested options Number of nonvested shares Weighted average grant date fair value Nonvested shares at September 30, 2020 762,917 $ 10.60 Granted 1,156,615 8.24 Forfeited (131,662 ) 11.85 Vested (570,809 ) 8.13 Nonvested shares at March 31, 2021 1,217,061 9.38
Schedule of Warrant Activity	The following table summarizes warrant activity for the six months ended March 31, 2021: Number of Shares Issuable Upon Exercise of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value Outstanding at September 30, 2020 40,250 $ 9.00 4.7 $ 321,598 Issued 4,791,665 4.95 5.0 - Exercised - - Expired - - Outstanding March 31, 2021 4,831,915 $ 4.98 5.0 - Exercisable at March 31, 2021 4,831,915 $ 4.98 5.0 $ -

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative) - USD ($)

Sep. 28, 2020

Oct. 28, 2019

Oct. 09, 2019

Jun. 28, 2019

Apr. 02, 2019

Feb. 15, 2019

Mar. 31, 2021

Dec. 31, 2020

Dec. 31, 2019

Mar. 31, 2021

Mar. 31, 2020

Sep. 30, 2020

Jan. 09, 2020

Common stock issued value

$ 11,017,304

$ 2,683,980

$ 1,994,523

Reverse stock split

l-for-3 reverse stock split

Common stock equivalents

7,435,702

1,705,000

Cash

$ 15,035,026

$ 15,035,026

$ 4,398,545

Weighted average remaining lease term

2 years 1 month 6 days

2 years 1 month 6 days

Weighted-average discount rate

5.00%

5.00%

Financing lease remaining lease term

3 years 2 months 30 days

3 years 2 months 30 days

Financing lease discount rate

12.75%

12.75%

Rent expense

$ 6,100

Sub lease, income

53,647

Foreign currency translation adjustment

5,480

$ (69,719)

Inventory

$ 241,291

241,291

245,370

Cash contribution

110,000

Ford Motor Credit [Member]

Debt outstanding

24,192

24,192

27,916

ShinHan Bank [Member]

Debt outstanding

$ 62,754

$ 62,754

$ 85,001

Van [Member] | Ford Motor Credit [Member]

Purchase price

$ 41,627

Payment to purchase equipment

3,500

Financed amount

$ 38,127

Debt term

60 months

Interest rate

2.90%

General and Administrative Expense [Member]

Weighted average remaining lease term

61 months

61 months

Rent expense

$ 168,050

$ 168,620

Maximum [Member]

Operating Lease, remaining lease term

12 months

12 months

Joint Venture Agreement [Member]

Machine carrying cost

$ 313,012

NuZee JAPAN Co., Ltd [Member] | Stock Transfer Agreement [Member]

Equity percentage

70.00%

Common stock issued value

$ 34,000

Alliance Funding Group [Member]

Payment of equipment on lease

$ 124,540

Alliance Funding Group [Member] | Lease Agreement [Member]

Weighted average remaining lease term

60 months

Payment of equipment on lease

$ 2,987

NuZee Korea Ltd [Member] | Equipment [Member] | ShinHan Bank [Member]

Financed amount

$ 60,563

Debt term

36 months

Interest rate

4.33%

Increase in debt

$ 86,518

Industrial Marino, S.A. de C.V. and NuZee Latin America, S.A. de C.V. [Member] | Joint Venture Agreement [Member]

Equity percentage

50.00%

NLA [Member]

Cash contribution

$ 2,056

Gain on investments

160,000

Loss on investments

$ 43,012

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Revenue by Major Customers (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Sales Amount	$ 414,064	$ 393,392	$ 932,051	$ 939,600
Sales [Member] | Customer WP [Member]
Sales Amount			$ 261,799	$ 247,520
Concentration risk percentage			28.00%	26.00%
Sales [Member] | Customer K [Member]
Sales Amount				$ 284,099
Concentration risk percentage				30.00%
Sales [Member] | Customer J [Member]
Sales Amount				$ 151,925
Concentration risk percentage				16.00%
Accounts Receivable [Member] | Customer WP [Member]
Concentration risk percentage			43.00%	35.00%
Accounts Receivable Amount	$ 111,975	115,471	$ 111,975	$ 115,471
Accounts Receivable [Member] | Customer K [Member]
Concentration risk percentage				63.00%
Accounts Receivable Amount		206,905		$ 206,905
Accounts Receivable [Member] | Customer J [Member]
Concentration risk percentage				6.00%
Accounts Receivable Amount		$ 21,302		$ 21,302

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of ROU Assets and Lease Liability (Details) - USD ($)	Mar. 31, 2021	Oct. 02, 2020	Sep. 30, 2020
ROU Asset	$ 521,983		$ 652,197
Lease Liability	$ 531,580		$ 659,391
Topic 842 [Member]
ROU Asset		$ 652,197
Lease Liability		$ 659,391

Basis of Presentation and Sum_7

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Other Information Related to Operating Lease (Details) - USD ($)	6 Months Ended
	Mar. 31, 2021	Mar. 31, 2021	Sep. 30, 2020
Accounting Policies [Abstract]
ROU Asset	$ 652,197
Amortization during the period	(130,214)
ROU Asset	521,983
Lease Liability	659,391
Amortization during the period	(127,811)
Lease Liability	531,580
Lease Liability - Short-Term		$ 227,979	$ 263,678
Lease Liability - Long-Term		303,601	395,713
Lease Liability - Total	$ 531,580	$ 531,580	$ 659,391

Basis of Presentation and Sum_8

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Future Minimum Rental Payments for Operating Leases (Details) - USD ($)	Mar. 31, 2021	Sep. 30, 2020
Accounting Policies [Abstract]
2022	$ 255,678
2023	151,812
2024	128,928
2025	32,468
2026
Total Minimum Lease Payments	568,886
Less Effect of Discounting	(37,306)
Present Value of Future Minimum Lease Payments	531,580	$ 659,391
Less Current Portion of Operating Lease Obligations	(227,979)	(263,678)
Long-Term Operating Lease Obligations	$ 303,601	$ 395,713

Basis of Presentation and Sum_9

Basis of Presentation and Summary of Significant Accounting Policies - Summary of ROU Assets Under Finance Leases (Details)	6 Months Ended
	Mar. 31, 2021USD ($)
ROU asset-finance lease, beginning balance	$ 105,825
ROU asset-finance lease, ending balance
Finance Lease [Member]
ROU asset-finance lease, beginning balance	105,825
Impairment	(105,825)
ROU asset-finance lease, ending balance

Basis of Presentation and Su_10

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Future Minimum Lease Payments for Finance Leases (Details) - USD ($)	Mar. 31, 2021	Sep. 30, 2020
Accounting Policies [Abstract]
2022	$ 33,113
2023	33,113
2024	33,113
2025	11,038
2026
Total Minimum Lease Payments	110,377
Amount representing interest	(20,836)
Present Value of Minimum Lease Payments	89,541
Current Portion of Finance Lease Obligations	(26,123)	$ (21,598)
Finance Lease Obligations, Less Current Portion	$ 63,418	$ 78,400

Basis of Presentation and Su_11

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Cash and Non-cash Activities of Leases (Details)	6 Months Ended
	Mar. 31, 2021USD ($)
Accounting Policies [Abstract]
Operating cash outflows from operating leases:	$ 143,234
Operating cash outflows from finance lease:	6,100
Financing cash outflows from finance lease:	$ 10,457

Basis of Presentation and Su_12

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Future Minimum Lease Payments of Sublease (Details) - Sublease [Member]	Mar. 31, 2021USD ($)
2022	$ 121,492
2023	125,104
2024	128,881
2025	32,459
2026
Total	$ 407,936

Basis of Presentation and Su_13

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Loan Payments (Details)	Mar. 31, 2021USD ($)
Total Current Portion	$ 57,815
Total LT Portion	29,131
Grand Total	86,946
Ford Motor Credit [Member]
2021 (April - September 2021)	3,777
2022 (October 2021 - March 2022)	3,832
Total Current Portion	7,609
2022 (April - September 2022)	3,888
2023	7,947
2024	4,748
2025
Total LT Portion	16,583
Grand Total	24,192
ShinHan Bank [Member]
2021 (April - September 2021)	39,746
2022 (October 2021 - March 2022)	10,460
Total Current Portion	50,206
2022 (April - September 2022)	12,548
2023
2024
2025
Total LT Portion	12,548
Grand Total	$ 62,754

Basis of Presentation and Su_14

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Inventory (Details) - USD ($)	Mar. 31, 2021	Sep. 30, 2020
Accounting Policies [Abstract]
Raw materials	$ 189,514	$ 176,231
Finished goods	51,777	69,139
Less - Inventory reserve
Total	$ 241,291	$ 245,370

Geographic Concentration (Detai

Geographic Concentration (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Impairment on property and equipment	$ 840,391
North America [Member]
Assets write off	840,391
Impairment on ROU assets	105,825
Impairment on property and equipment	$ 734,566

Geographic Concentration - Sche

Geographic Concentration - Schedule of Geographic Operations (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020	Sep. 30, 2020
Net Revenue	$ 414,064	$ 393,392	$ 932,051	$ 939,600
Property and equipment, net	881,975		881,975		$ 1,668,348
North America [Member]
Net Revenue			658,338	636,687
Property and equipment, net	616,868		616,868		1,422,575
Japan [Member]
Net Revenue				234,014
Property and equipment, net	2,577		2,577		2,813
South Korea [Member]
Net Revenue			273,713	$ 68,899
Property and equipment, net	$ 262,530		$ 262,530		$ 242,960

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	6 Months Ended
	Mar. 31, 2021USD ($)
NuZee Latin America [Member]
Revenues from related parties	$ 15,998

Issuance of Equity Securities (

Issuance of Equity Securities (Details Narrative) - USD ($)	Mar. 19, 2021	Mar. 11, 2021	Jan. 11, 2021	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2021	Mar. 31, 2020
Net proceeds from issuance common stock							$ 14,370,717	$ 1,994,523
Stock option exercised during period							6,000
Proceeds from stock option exercise							$ 9,180
Stock issuance expense							$ 669,433
Shanoop Kothari, CFO [Member] | 2019 Stock Incentive Plan [Member]
Stock award granted, during period			152,215
Vesting of shares, description			35,739 net shares were issued to Mr. Kothari following the forfeiture of 15,000 vested shares to cover taxes.
Shanoop Kothari, CFO [Member] | 2019 Stock Incentive Plan [Member] | Vesting Immediately [Member]
Number of shares vested during period			50,739
Shanoop Kothari, CFO [Member] | 2019 Stock Incentive Plan [Member] | Vest on March 31, 2021 [Member]
Number of shares vested during period			50,739
Shanoop Kothari, CFO [Member] | 2019 Stock Incentive Plan [Member] | Vest on March 31, 2022 [Member]
Number of shares vested during period			50,737
Stock Options [Member]
Stock option exercised during period							6,000
Proceeds from stock option exercise							$ 9,180
Underwritten, Over Allotment Option [Member]
Shares sold during period	2,777,777
Net proceeds from public offering	$ 11,017,304
Issuance of warrants, description	2,777,777 units ("Units") in an underwritten registered public offering for aggregate net proceeds of $11,017,304 which includes the proceeds from the underwriter's full exercise of their overallotment option with respect to the warrant component of the Units, as further described below, with each Unit consisting of (a) one share of our common stock, (b) one Series A warrant (each, a "Series A Warrant" and collectively, the "Series A Warrants") to purchase one share of our common stock with an initial exercise price of $4.50 per whole share, and (c) one Series B warrant (each, a "Series B Warrant" and collectively, the "Series B Warrants" and together with the Series A Warrants, the "Warrants") to purchase one-half share of our common stock with an initial exercise price of $5.85 per whole share, and (ii) 416,666 Series A Warrants and 416,666 Series B Warrants, each pursuant to the underwriter's full exercise of their overallotment option with respect to such warrants.
ATM Agreement [Member]
Shares sold during period		50,000,000
Stock issuance expense				$ 477,605
Common Stock [Member]
Shares issued during period, shares				2,782,111	324,959	111,738	256,338
Shares issued, price per share				$ 9.14			$ 9.14
Net proceeds from issuance common stock							$ 2,149,486
Stock option exercised during period					6,000
Common Stock [Member] | Triton Funds LP [Member]
Shares sold during period							72,955
Net proceeds from public offering							$ 534,494

Stock Options and Warrants (Det

Stock Options and Warrants (Details Narrative) - USD ($)	Mar. 19, 2021	Jun. 23, 2020	Mar. 31, 2021	Mar. 31, 2020
Stock option vest and exercisable period			8 years
Stock option exercise price			$ 1.53
Stock option forfeiture during period			167,495
Shares were issued upon the exercise of stock options			6,000
Warrant to purchase common stock		40,250
Warrant exercise price		$ 9
Warrants exercisable date		Dec. 23, 2020
Warrant expiration date		Jun. 18, 2025
Series A Warrant [Member]
Warrant exercise price	$ 4.50
Warrants term	5 years
Series B Warrant [Member]
Warrant exercise price	$ 5.85
Warrants term	5 years
Stock Options [Member]
Stock option vest and exercisable period			1 year 4 months 24 days
Shares were issued upon the exercise of stock options			6,000
Stock option expenses			$ 6,496,304	$ 3,183,351
Unamortized option expense			$ 5,257,928
Termination of Employment [Member]
Stock option forfeiture during period			167,495
Underwritten, Over Allotment Option [Member]
Shares sold during period	2,777,777
Issuance of warrants, description	2,777,777 units ("Units") in an underwritten registered public offering for aggregate net proceeds of $11,017,304 which includes the proceeds from the underwriter's full exercise of their overallotment option with respect to the warrant component of the Units, as further described below, with each Unit consisting of (a) one share of our common stock, (b) one Series A warrant (each, a "Series A Warrant" and collectively, the "Series A Warrants") to purchase one share of our common stock with an initial exercise price of $4.50 per whole share, and (c) one Series B warrant (each, a "Series B Warrant" and collectively, the "Series B Warrants" and together with the Series A Warrants, the "Warrants") to purchase one-half share of our common stock with an initial exercise price of $5.85 per whole share, and (ii) 416,666 Series A Warrants and 416,666 Series B Warrants, each pursuant to the underwriter's full exercise of their overallotment option with respect to such warrants.
Underwritten, Over Allotment Option [Member] | Warrants [Member]
Shares sold during period	2,777,777
Issuance of warrants, description	(i) 2,777,777 units (the "Units"), at a price to the public of $4.50 per Unit, with each Unit consisting of (a) one share of our common stock, (b) one Series A Warrant, and (c) one Series B Warrant, and (ii) 416,666 Series A Warrants and 416,666 Series B Warrants, each pursuant to the underwriter's full exercise of their overallotment option with respect to such warrants.
Minimum [Member]
Stock option exercise price			$ 5.10
Maximum [Member]
Stock option exercise price			$ 16.79
Independent Contractors [Member]
Stock options issued to independent contractors			15,000
Stock option vest and exercisable period			3 years
Independent Board Members [Member]
Stock options issued to independent contractors			1,141,615
Vesting percentage description			1/3 of options vested immediately with the balance over a period of 2 years.

Stock Options and Warrants - Sc

Stock Options and Warrants - Schedule of Weighted Average Assumptions for Fair Value Measurement of Options Granted (Details) - For Non-Employees and Independent Board [Member]	6 Months Ended
	Mar. 31, 2021$ / shares
Risk-free interest rate, minimum	0.81%
Risk-free interest rate, maximum	1.56%
Expected option life	10 years
Expected volatility, minimum	303.00%
Expected volatility, maximum	311.00%
Expected dividend yield	0.00%
Minimum [Member]
Exercise price	$ 5.10
Maximum [Member]
Exercise price	$ 16.79

Stock Options and Warrants - Su

Stock Options and Warrants - Summary of Stock Option Activity (Details)	6 Months Ended
	Mar. 31, 2021USD ($)$ / sharesshares
Share-based Payment Arrangement [Abstract]
Number of Options Outstanding, Beginning | shares	1,620,667
Number of Options, Granted | shares	1,156,615
Number of Options, Exercised | shares	(6,000)
Number of Options, Expired | shares
Number of Options, Forfeited | shares	(167,495)
Number of Options Outstanding, Ending | shares	2,603,787
Number of Options Exercisable | shares	1,386,726
Weighted Average Exercise Price Outstanding, Beginning | $ / shares	$ 5.74
Weighted Average Exercise Price, Granted | $ / shares	8.24
Weighted Average Exercise Price, Exercised | $ / shares	1.53
Weighted Average Exercise Price, Expired | $ / shares
Weighted Average Exercise Price, Forfeited | $ / shares	13.49
Weighted Average Exercise Price Outstanding, Ending | $ / shares	6.06
Weighted Average Exercise Price, Exercisable | $ / shares	$ 6.50
Weighted Average Remaining Contractual Life (years) Stock Options Outstanding, Beginning	7 years 3 months 19 days
Weighted Average Remaining Contractual Life (years) Stock Options Outstanding, Ending Balance	8 years
Weighted Average Remaining Contractual Life (years) Stock Options, Exercisable	8 years
Aggregate Intrinsic Value Options Outstanding, Beginning | $	$ 19,112,118
Aggregate Intrinsic Value Options Outstanding, Ending Balance | $	1,606,693
Aggregate Intrinsic Value Options, Exercisable | $	$ 953,361

Stock Options and Warrants - _2

Stock Options and Warrants - Summary of Unvested Shares (Details)	6 Months Ended
	Mar. 31, 2021$ / sharesshares
Share-based Payment Arrangement [Abstract]
Number of Nonvested Shares, Beginning | shares	762,917
Number of Nonvested Shares, Granted | shares	1,156,615
Number of Nonvested Shares, Forfeited | shares	(131,662)
Number of Nonvested Shares, Vested | shares	(570,809)
Number of Nonvested Shares, Ending | shares	1,217,061
Weighted Average Grant Date Fair Value Nonvested Shares Beginning | $ / shares	$ 10.60
Weighted Average Grant Date Fair Value, Granted | $ / shares	8.24
Weighted Average Grant Date Fair Value, Forfeited | $ / shares	11.85
Weighted Average Grant Date Fair Value, Vested | $ / shares	8.13
Weighted Average Grant Date Fair Value Nonvested Shares Ending | $ / shares	$ 9.38

Stock Options and Warrants - _3

Stock Options and Warrants - Schedule of Warrant Activity (Details)	6 Months Ended
	Mar. 31, 2021USD ($)$ / sharesshares
Share-based Payment Arrangement [Abstract]
Number of Warrants Outstanding, Beginning | shares	40,250
Number of Warrants, Issued | shares	4,791,665
Number of Warrants, Exercised | shares
Number of Warrants, Expired | shares
Number of Warrants Outstanding, Ending | shares	4,831,915
Number of Warrants Exercisable | shares	4,831,915
Weighted Average Exercise Price, Beginning | $ / shares	$ 9
Weighted Average Exercise Price, Issued | $ / shares	4.95
Weighted Average Exercise Price, Exercised | $ / shares
Weighted Average Exercise Price, Expired | $ / shares
Weighted Average Exercise Price, Ending | $ / shares	4.98
Weighted Average Exercise Price, Exercisable | $ / shares	$ 4.98
Weighted Average Remaining Contractual Life (years) Stock Warrants, Beginning Balance	4 years 8 months 12 days
Weighted Average Remaining Contractual Life (years) Stock Warrants, Issued	5 years
Weighted Average Remaining Contractual Life (years) Stock Warrants, Ending Balance	5 years
Weighted Average Remaining Contractual Life (years) Stock Warrants, Exercisable	5 years
Aggregate Intrinsic Value Warrants Outstanding, Beginning | $	$ 321,598
Aggregate Intrinsic Value Warrants Outstanding, Ending | $
Aggregate Intrinsic Value Warrants, Exercisable | $

Subsequent Event (Details Narra

Subsequent Event (Details Narrative) - $ / shares	May 10, 2021	May 03, 2021	Apr. 22, 2021	Mar. 31, 2021
Stock options, exercise price				$ 8.24
Subsequent Event [Member] | Tracy Ging [Member]
Number of stock award granted for common stock			228,323
Stock options, exercise price			$ 3.03
Subsequent Event [Member] | Tracy Ging [Member] | Vest on April 22, 2021 [Member]
Number of shares vested during period			114,162
Subsequent Event [Member] | Tracy Ging [Member] | Vest on April 22, 2022 [Member]
Number of shares vested during period			57,081
Subsequent Event [Member] | Tracy Ging [Member] | Vest on April 22, 2023 [Member]
Number of shares vested during period			57,080
Subsequent Event [Member] | Ms. Toyota [Member] | Vest One Third on Anniversary of Grant Date [Member]
Number of stock award granted for common stock		30,000
Stock options, exercise price		$ 3.13
Subsequent Event [Member] | Ms. Toyota [Member] | Vest Over Three Years From October 1, 2021 [Member]
Number of stock award granted for common stock		120,000
Stock options, exercise price		$ 3.13
Vesting of shares, description		Options to purchase 120,000 shares of our common stock at an exercise price of $3.13, which vest over a three year period commencing October 1, 2021 based on the Company's achievement of various performance targets tied to adjusted gross sales in each of fiscal year 2022, fiscal year 2023 and fiscal year 2024.
Subsequent Event [Member] | Mr. Ramirez [Member] | Vest One Third on Anniversary of Grant Date [Member]
Number of stock award granted for common stock	30,000
Stock options, exercise price	$ 2.91
Subsequent Event [Member] | Mr. Ramirez [Member] | Vest Over Three Years From May 10, 2021 [Member]
Number of stock award granted for common stock	150,000
Stock options, exercise price	$ 2.91
Vesting of shares, description	Options to purchase 150,000 shares of our common stock at an exercise price of $2.91, which vest over a three year period commencing on May 10, 2021 based on the Company's achievement of various performance targets tied to adjusted gross sales in the period from May 10, 2021 through September 30, 2021 and each of fiscal year 2022, fiscal year 2023 and fiscal year 2024.