cbdMD (YCBD) 10-Q 15 May 23 2023 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Mar. 31, 2023	May 12, 2023
Document Information [Line Items]
Entity Central Index Key	0001644903
Entity Registrant Name	cbdMD, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Document Transition Report	false
Entity File Number	001-38299
Entity Incorporation, State or Country Code	NC
Entity Tax Identification Number	47-3414576
Entity Address, Address Line One	8845 Red Oak Blvd
Entity Address, City or Town	Charlotte
Entity Address, State or Province	NC
Entity Address, Postal Zip Code	28217
City Area Code	704
Local Phone Number	445-3060
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		2,855,117
Series A Cumulative Convertible Preferred Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	8% Series A Cumulative Convertible Preferred Stock
Trading Symbol	YCBDpA
Security Exchange Name	NYSEAMER
Common Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	common
Trading Symbol	YCBD
Security Exchange Name	NYSEAMER

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Mar. 31, 2023	Sep. 30, 2022
Current assets:
Cash and cash equivalents	$ 1,718,552	$ 6,720,234
Accounts receivable	1,161,553	1,447,831
Accounts receivable – discontinued operations	0	1,375
Investment other securities	0	1,000,000
Inventory	4,531,890	4,767,373
Prepaid sponsorship	92,755	1,372,845
Prepaid expenses and other current assets	2,641,452	701,945
Total current assets	10,146,202	16,011,603
Other assets:
Property and equipment, net	798,177	823,310
Operating lease assets	3,921,195	4,477,841
Deposits for facilities	138,708	244,606
Intangible assets	17,279,840	17,834,549
Investment in other securities, noncurrent	1,400,000	1,400,000
Total other assets	23,537,920	24,780,306
Total assets	33,684,122	40,791,909
Current liabilities:
Accounts payable	1,337,611	2,036,558
Accrued expenses	2,107,179	2,060,762
Operating leases – current portion	1,227,249	1,178,683
Note payable	7,375	9,609
Total current liabilities	4,679,414	5,285,612
Long term liabilities:
Long term liabilities	0	125,491
Operating leases - long term portion	3,051,484	3,680,375
Contingent liability	167,000	276,000
Total long term liabilities	3,218,484	4,081,866
Total liabilities	7,897,898	9,367,478
Commitments and Contingencies (Note 11)
cbdMD, Inc. shareholders' equity:
Preferred stock, authorized 50,000,000 shares, $0.001 par value, 5,000,000 and 5,000,000 shares issued and outstanding, respectively	5,000	5,000
Common stock, authorized 150,000,000 shares, $0.001 par value, 1,456,693 and 1,348,125 shares issued and outstanding, respectively	1,457	1,348
Additional paid in capital	180,497,196	178,841,646
Accumulated deficit	(154,717,429)	(147,423,563)
Total cbdMD, Inc. shareholders' equity	25,786,224	31,424,431
Total liabilities and shareholders' equity	$ 33,684,122	$ 40,791,909

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2023	Sep. 30, 2022
Preferred Stock, Shares Authorized (in shares)	50,000,000	50,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Issued (in shares)	5,000,000	5,000,000
Preferred Stock, Shares Outstanding, Ending Balance (in shares)	5,000,000	5,000,000
Common Stock, Shares Authorized (in shares)	150,000,000	150,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Common Stock, Shares, Issued (in shares)	1,456,693	1,348,125
Common Stock, Shares, Outstanding, Ending Balance (in shares)	1,456,693	1,348,125

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Gross Sales	$ 6,584,666	$ 9,948,858	$ 12,825,191	$ 19,805,625
Allowances	(344,646)	(319,972)	(499,954)	(854,917)
Total Net Sales	6,240,020	9,628,886	12,325,237	18,950,708
Cost of sales	2,224,512	3,186,564	4,741,964	7,514,874
Gross Profit	4,015,508	6,442,322	7,583,273	11,435,834
Operating expenses	5,416,151	11,452,700	13,030,097	23,407,984
Impairment of goodwill and other intangible assets	0	0	0	18,183,285
Loss from operations	(1,400,643)	(5,010,378)	(5,446,824)	(30,155,435)
Realized and Unrealized loss on marketable and other securities	0	0	0	(33,352)
Decrease of contingent liability	48,000	353,000	109,000	6,303,000
Other income	17,787	2,249	49,543	72,987
Interest expense	(1,946)	(2,086)	(4,583)	(5,320)
Loss before provision for income taxes	(1,336,802)	(4,657,215)	(5,292,864)	(23,818,120)
Benefit for income taxes	0	0	0	0
Net Loss	(1,336,802)	(4,657,215)	(5,292,864)	(23,818,120)
Preferred dividends	1,000,500	1,000,502	2,001,002	2,001,002
Net Loss attributable to cbdMD, Inc. common shareholders	$ (2,337,302)	$ (5,657,717)	$ (7,293,866)	$ (25,819,122)
Net Loss per share:
Basic earnings per share (in dollars per share)	$ (1.74)	$ (4.32)	$ (5.43)	$ (19.67)
Diluted earnings per share (in dollars per share)	$ (1.74)	$ (4.32)	$ (5.43)	$ (19.67)
Weighted average number of shares Basic: (in shares)	1,345,589	1,310,378	1,343,394	1,312,755
Weighted average number of shares Diluted: (in shares)	1,345,589	1,310,378	1,343,394	1,312,755

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Net Loss	$ (1,336,802)	$ (4,657,215)	$ (5,292,864)	$ (23,818,120)
Comprehensive (Loss) Income	(1,336,802)	(4,657,215)	(5,292,864)	(23,818,120)
Preferred dividends	(1,000,500)	(1,000,502)	(2,001,002)	(2,001,002)
Comprehensive (Loss) Income attributable to cbdMD, Inc. common shareholders	$ (2,337,302)	$ (5,657,717)	$ (7,293,866)	$ (25,785,770)

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net Income (Loss) Attributable to Parent	$ (5,292,864)	$ (23,818,120)
Adjustments to reconcile net loss to net cash used by operating activities:
Stock based compensation	96,216	797,096
Restricted stock expense	100,249	837,267
Write off of prepaid assets due to termination of contractual obligation	884,892	0
Issuance of stock for services	1,459,193	0
Marketing stock amortization	0	339,520
Inventory and materials impairment	0	878,142
Intangibles Amortization	554,709	329,671
Depreciation	100,112	600,750
Impairment of goodwill and other intangible assets	0	18,183,285
Increase/(Decrease) in contingent liability	(109,000)	(6,303,000)
Realized and unrealized loss (gain) on of Marketable and other securities	0	33,352
Amortization of operating lease asset	556,646	589,291
Changes in operating assets and liabilities:
Accounts receivable	286,278	(932,230)
Deposits	105,898	390,875
Inventory	135,176	(569,316)
Prepaid inventory	100,307	32,392
Prepaid expenses and other current assets	(1,544,308)	354,752
Accounts payable and accrued expenses	(855,872)	(1,129,614)
Operating lease liability	(580,325)	(595,457)
Deferred revenue / customer deposits	203,341	10,723
Collection on discontinued operations accounts receivable	1,375	9,592
Cash used by operating activities	(3,797,977)	(10,670,537)
Cash flows from investing activities:
Purchase of property and equipment	(74,980)	(373,795)
Other Securities	1,000,000	0
Cash flows from investing activities	925,020	(373,795)
Cash flows from financing activities:
Note payable	(127,725)	(29,240)
Preferred dividend distribution	(2,001,000)	(2,001,002)
Cash flows from financing activities	(2,128,725)	(2,030,242)
Net increase (decrease) in cash	(5,001,682)	(13,074,574)
Cash and cash equivalents, beginning of period	6,720,234	26,411,424
Cash and cash equivalents, end of period	1,718,552	13,336,850
Cash Payments for:
Interest expense	2,638	4,173
Common Stock Earnout Shares [Member]
Non-cash financial/investing activities:
Issuance of Contingent earnout shares:	$ 0	$ 730,000

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Shareholders' (Deficit) Equity (Unaudited) - USD ($)	Share-Based Payment Arrangement, Option [Member] Common Stock [Member]	Share-Based Payment Arrangement, Option [Member] Preferred Stock [Member]	Share-Based Payment Arrangement, Option [Member] Additional Paid-in Capital [Member]	Share-Based Payment Arrangement, Option [Member] Retained Earnings [Member]	Share-Based Payment Arrangement, Option [Member]	Commitment Shares [Member] Common Stock [Member]	Commitment Shares [Member] Preferred Stock [Member]	Commitment Shares [Member] Additional Paid-in Capital [Member]	Commitment Shares [Member] Retained Earnings [Member]	Commitment Shares [Member]	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Sep. 30, 2021											1,284,075	5,000,000
Balance at Sep. 30, 2021											$ 1,285	$ 500	$ 176,478,267	$ (73,337,865)	$ 103,142,187
Issuance of stock (in shares)											10,992	0
Issuance of stock											$ 11	$ 0	404,989	0	405,000
Issuance of options for share based compensation											0	0	505,466	0	505,466
Issuance of restricted stock for share based compensation											0	0	508,754	0	508,754
Preferred dividend											0	0	0	(1,000,502)	(1,000,502)
Net Loss											$ 0	$ 0	0	(19,160,904)	(19,160,904)
Balance (in shares) at Dec. 31, 2021											1,295,067	5,000,000
Balance at Dec. 31, 2021											$ 1,296	$ 500	177,897,475	(93,499,271)	84,400,000
Balance (in shares) at Sep. 30, 2021											1,284,075	5,000,000
Balance at Sep. 30, 2021											$ 1,285	$ 500	176,478,267	(73,337,865)	103,142,187
Net Loss															(23,818,120)
Balance (in shares) at Mar. 31, 2022											1,318,940	5,000,000
Balance at Mar. 31, 2022											$ 1,320	$ 500	179,178,596	(99,156,986)	80,023,429
Balance (in shares) at Dec. 31, 2021											1,295,067	5,000,000
Balance at Dec. 31, 2021											$ 1,296	$ 500	177,897,475	(93,499,271)	84,400,000
Issuance of stock (in shares)											23,873	0
Issuance of stock											$ 24	$ 0	660,976	0	661,000
Issuance of options for share based compensation											0	0	291,630	0	291,630
Issuance of restricted stock for share based compensation											0	0	328,515	0	328,515
Preferred dividend											0	0	0	(1,000,500)	(1,000,500)
Net Loss											$ 0	$ 0	0	(4,657,215)	(4,657,215)
Balance (in shares) at Mar. 31, 2022											1,318,940	5,000,000
Balance at Mar. 31, 2022											$ 1,320	$ 500	179,178,596	(99,156,986)	80,023,429
Balance (in shares) at Sep. 30, 2022											1,348,125	5,000,000
Balance at Sep. 30, 2022											$ 1,348	$ 5,000	178,841,646	(147,423,563)	31,424,431
Issuance of stock (in shares)											1,038	0
Issuance of stock											$ 1	$ 0	(1)	0	0
Issuance of options for share based compensation	$ 0	$ 0	$ 79,446	$ 0	$ 79,446
Issuance of restricted stock for share based compensation											0	0	43,449	0	43,448
Preferred dividend											0	0	0	(1,000,502)	(1,000,502)
Net Loss											$ 0	$ 0	0	(3,956,062)	(3,956,062)
Balance (in shares) at Dec. 31, 2022											1,349,163	5,000,000
Balance at Dec. 31, 2022											$ 1,349	$ 5,000	178,964,539	(152,380,127)	26,590,761
Balance (in shares) at Sep. 30, 2022											1,348,125	5,000,000
Balance at Sep. 30, 2022											$ 1,348	$ 5,000	178,841,646	(147,423,563)	31,424,431
Net Loss															(5,292,864)
Balance (in shares) at Mar. 31, 2023											1,456,696	5,000,000
Balance at Mar. 31, 2023											$ 1,457	$ 5,000	180,497,196	(154,717,429)	25,786,224
Balance (in shares) at Dec. 31, 2022											1,349,163	5,000,000
Balance at Dec. 31, 2022											$ 1,349	$ 5,000	178,964,539	(152,380,127)	26,590,761
Issuance of stock (in shares)						2,616	0				8,417	0
Issuance of stock						$ 3	$ 0	$ 29,190	$ 0	$ 29,193	$ 8	$ 0	(8)	0	0
Issuance of options for share based compensation	$ 0	$ 0	$ 16,770	$ 0	$ 16,770
Issuance of restricted stock for share based compensation											0	0	56,801	0	56,801
Preferred dividend											0	0	0	(1,000,500)	(1,000,500)
Net Loss											$ 0	$ 0	0	(1,336,802)	(1,336,802)
Issuance of Common stock - A360 (in shares)											94,277	0
Issuance of Common stock - A360											$ 94	$ 0	1,399,906	0	1,400,000
Issuance of Common stock - DCO (in shares)											2,223	0
Issuance of Common stock - DCO											$ 2	$ 0	29,998	0	30,000
True up of fractional shares resulting from reverse split											$ 1	$ 0	0	0	0
Balance (in shares) at Mar. 31, 2023											1,456,696	5,000,000
Balance at Mar. 31, 2023											$ 1,457	$ 5,000	$ 180,497,196	$ (154,717,429)	$ 25,786,224

Note 1 - Organization and Summa

Note 1 - Organization and Summary of Significant Accounting Policies	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES cbdMD, Inc. (“cbdMD”, “we”, “us”, “our”, or the “Company”) is a North Carolina corporation formed on March 17, 2015 November 2016 May 1, 2019 September 30. On December 20, 2018 ( two April 2019, five December 31, 2022, five The Company owns and operates the nationally recognized CBD (cannabidiol) brands cbdMD, Paw CBD and cbdMD Botanicals. The Company sources cannabinoids, including CBD, which are extracted from non-GMO hemp grown on farms in the United States. CBD is a natural substance produced from the hemp plant. The products manufactured by and for the Company comply with the 2018 0.3% 2018 not In the third 2019 October 22, 2019, March 15, 2021 July 2021, The accompanying unaudited interim condensed consolidated financial statements of cbdMD have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and the rules of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the 2022 10 2022 2022 10 Reverse Stock Split On April 12, 2023, one forty April 24, 2023. Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries CBDI, Paw CBD and Therapeutics. All material intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The Company’s condensed consolidated financial statements have been prepared in accordance with US GAAP and requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the financial statements and reported amounts of revenues and expenses during the periods presented. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary. Significant estimates made in the accompanying condensed consolidated financial statements include, but are not The Company continues to monitor macroeconomic conditions to remain flexible and to optimize and evolve its business as appropriate. Cash and Cash Equivalents For financial statements purposes, the Company considers all highly liquid investments with a maturity of less than three Accounts Receivable Accounts receivable are stated at cost less an allowance for doubtful accounts, if applicable. Credit is extended to customers after an evaluation of the customer’s financial condition, and generally collateral is not March 31, 2023 September 30, 2022 Merchant Receivable and Reserve The Company primarily sells its products through the internet and has an arrangement to process customer payments with third 2 5 March 31, 2023 September 30, 2022, Inventory Inventory is stated at the lower of cost or net realizable value with cost being determined on a weighted average basis. The cost of inventory includes product cost, freight-in, and production fill and labor (portions of which we outsource to third Property and Equipment Property and equipment items are stated at cost less accumulated depreciation. Expenditures for routine maintenance and repairs are charged to operations as incurred. Depreciation is charged to expense over the estimated useful lives of the assets using the straight-line method. Generally, the useful lives are five three may not Fair Value Accounting The Company utilizes accounting standards for fair value, which include the definition of fair value, the framework for measuring fair value, and disclosures about fair value measurements. Fair value is a market-based measurement, not 1 2 3 Level 1 2 1 2 may 3 When the Company records an investment in marketable securities the carrying value is assigned at fair value. Any changes in fair value for marketable securities during a given period will be recorded as an unrealized gain or loss in the consolidated statement of operations. For investment other securities without a readily determinable fair value, the Company may Intangible Assets The Company’s intangible assets consist of definite-lived trademarks and other intellectual property. Prior to December 31, 2021, not 360, 20 January 1, 2022 360, may not may not two 360, 360, Contingent Liability A significant component of the purchase price consideration for the Company’s acquisition of Cure Based Development includes a fixed number of future shares to be issued as well as a variable number of future shares to be issued based upon the post-acquisition entity reaching certain specified future revenue targets, as further described in Note 6. Revenue Recognition Under ASC 606, Revenue from Contracts with Customers, five 606: Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to a customer. The Company meets that obligation when it has shipped products which have been ordered to the customer. The Company has reviewed its various revenue streams for its other contracts under the five March 31, 2023 no Allocation of Transaction Price In the Company’s current business model, it does not Revenue Recognition The Company records revenue from the sale of its products when its customer obtains control, which is upon shipping (and is typically FOB shipping) which is when our performance obligation is met. Net sales are comprised of gross revenues less product returns, trade discounts and customer allowances, which include costs associated with off-invoice mark-downs and other price reductions, as well as trade promotions. These incentive costs are recognized at the later of the date on which the Company recognizes the related revenue or the date on which the Company offers the incentive. The Company currently offers a 60 Disaggregated Revenue The Company’s product revenue is generated primarily through two A description of the Company’s principal revenue generating activities are as follows: - E-commerce sales - consumer products sold through the Company’s online and telephonic channels. Revenue is recognized when control of the merchandise is transferred to the customer, which generally occurs upon shipment. Payment is typically due prior to the date of shipment; and - Wholesale sales - products sold to the Company’s wholesale customers for subsequent resale. Revenue is recognized when control of the goods is transferred to the customer, in accordance with the terms of the applicable agreement. Payment terms vary and can typically be 30 Contract liabilities represent unearned revenues and are presented as deferred revenue or customer deposits on the condensed consolidated balance sheets. Other than account receivable, Company has no March 31, 2023 The following tables represent a disaggregation of revenue by sales channel: Three Months Three Months Ended Ended March 31, March 31, 2023 % of total 2022 % of total E-commerce sales $ 4,889,860 78.4 % $ 6,580,554 68.3 % Wholesale sales 1,350,160 21.6 % 3,048,332 31.7 % Total Net Sales $ 6,240,020 100.0 % $ 9,628,886 100.0 % Six Months Six Months Ended Ended March 31, March 31, 2023 % of total 2022 % of total E-commerce sales $ 9,796,064 79.5 % $ 13,696,641 72.3 % Wholesale sales 2,529,173 20.5 % 5,254,067 27.7 % Total Net Sales $ 12,325,237 100.0 % $ 18,950,708 100.0 % Cost of Sales The Company’s cost of sales includes costs associated with distribution, fill and labor expense, components, third Income Taxes The Company is a North Carolina corporation that is treated as a corporation for federal and state income tax purposes. As of October 1, 2019, March 15, 2021, The Company accounts for income taxes pursuant to the provisions of the Accounting for Income Taxes 740 not not Concentrations Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents, accounts receivable, and securities. The Company places its cash and cash equivalents on deposit with financial institutions in the United States. The Federal Deposit Insurance Corporation (“FDIC”) covers $250,000 for substantially all depository accounts. The Company from time to time may March 31, 2023 September 30, 2022 Concentration of credit risk with respect to receivables is principally limited to trade receivables with corporate customers that meet specific credit policies. Management considers these customer receivables to represent normal business risk. The Company did not three six March 31, 2023 Stock-Based Compensation The Company accounts for its stock compensation under the ASC 718 10 30, Compensation - Stock Compensation may The Company uses the Black-Scholes model for measuring the fair value of options and warrants. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. The Company recognizes forfeitures when they occur. Earnings (Loss) Per Share The Company uses ASC 260 10, On February 16, 2023, one one February 16, 2024. April 12, 2023, one forty April 24, 2023 ( Liquidity and Going Concern Considerations The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company experienced a loss of $1,336,802 and $5,292,864 for the three six March 31, 2023, Management has concluded that substantial doubt exists about our ability to continue as a going concern for the next twelve may not twelve May 3, 2023 ( not four may may New Accounting Standards None.

Note 2 - Marketable Securities

Note 2 - Marketable Securities and Investment Other Securities	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	NOTE 2 MARKETABLE SECURITIES AND INVESTMENT OTHER SECURITIES The Company has, from time to time, entered into contracts where a portion of the consideration provided by the customer in exchange for the Company’s services was common stock, options or warrants (an equity position). In these situations, upon invoicing the customer for the stock or other instruments, the Company recorded the receivable as accounts receivable other, and used the value of the stock or other instrument upon invoicing to determine the value. If there is insufficient data to support the valuation of the security directly, the Company will value it, and the underlying revenue, on the estimated fair value of the services provided. In determining fair value of marketable securities and investment other securities, the Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible and consider counterparty credit risk in our assessment of fair value. The Company determines the fair value of marketable securities and investment other securities based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one ● Level 1 ● Level 2 1 ● Level 3 not Where an accounts receivable other is settled with the receipt of the common stock or other instrument, the common stock or other instrument was classified as an asset on the consolidated balance sheet as either an investment marketable security (when the customer is a public entity) or as an investment other security (when the customer is a privately held entity). For the six March 31, 2023 2022 In September 2020, January 13, 2021, second June 22, 2022, December 2022, February 10, 2023, June 22, 2022. On April 7, 2022, 3 no In valuing both investments, the Company used the value paid, which was the price offered to all third

Note 3 - Inventory

Note 3 - Inventory	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE 3 Inventory at March 31, 2023 September 30, 2022 March 31, September 30, 2023 2022 Finished Goods $ 2,896,362 $ 3,198,488 Inventory Components 1,356,623 1,213,724 Inventory Reserve (132,247 ) (156,298 ) Inventory prepaid 411,152 511,459 Total Inventory $ 4,531,890 $ 4,767,373 Abnormal amounts of idle facility expense, freight, handling costs, scrap and wasted material (spoilage) are expensed in the period they are in incurred and no three March 31, 2023

Note 4 - Property and Equipment

Note 4 - Property and Equipment	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 4 PROPERTY AND EQUIPMENT Major classes of property and equipment at March 31, 2023 September 30, 2022 March 31, September 30, 2023 2022 Computers, furniture and equipment $ 1,272,596 $ 1,095,228 Manufacturing equipment 284,275 284,275 Leasehold improvements 487,081 487,081 Automobiles 11,087 11,087 2,055,039 1,877,671 Less accumulated depreciation (1,256,862 ) (1,054,361 ) Property and equipment, net $ 798,177 $ 823,310 Depreciation expense related to property and equipment was $102,390 and $508,299 for the three March 31, 2023 2022

Note 5 - Goodwill and Intangibl

Note 5 - Goodwill and Intangible Assets	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	NOTE 5 GOODWILL AND INTANGIBLE ASSETS Goodwill The Company had goodwill at March 31, 2022 2022 September 30, 2022. Intangible Assets On December 20, 2018, not In July 2021, As of December 31, 2021, 350, December 31, 2021, 350 January 2022. Intangible assets as of March 31, 2023 September 30, 2022 March 31, September 30, 2023 2022 Trademark related to cbdMD $ 17,300,000 $ 21,585,000 Trademark for HempMD 50,000 50,000 Technology Relief from Royalty related to DirectCBDOnline.com 667,844 667,844 Tradename related to DirectCBDOnline.com 749,567 749,567 Impairment of intangible assets - (4,285,000 ) Amortization of definite lived intangible assets (1,487,571 ) (932,862 ) Total $ 17,279,840 $ 17,834,549 Amortization expense related to definite lived intangible assets was $277,354 and $277,354 for the three March 31, 2023 2022 No March 31, 2023 360

Note 6 - Contingent Considerati

Note 6 - Contingent Consideration	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Business Combination Disclosure [Text Block]	NOTE 6 CONTINGENT CONSIDERATION As consideration for the Mergers, described in Note 1, two five The contractual obligations and earn out provision are accounted for as a contingent liability and fair value is determined using Level 3 may The initial two second The Merger Agreement also provides that an additional 338,889 Earnout Shares would be issued as part of the consideration for the Mergers, upon the satisfaction of certain aggregate net revenue criteria by cbdMD within 60 months following the Closing Date as follows, as measured at four 12, 24, 42, 59 Aggregate Net Revenues Shares Issued/ Each $ of Aggregate Net Revenue Ratio $ 1 20,000,000 0.00423615 $ 20,000,001 60,000,000 0.002118075 $ 60,000,001 140,000,000 0.001059038 $ 140,000,001 300,000,000 0.000529519 For clarification purposes, the Aggregate Net Revenues during a Marking Period shall be multiplied by the applicable Shares Issued/Each $ of Aggregate Net Revenue Ratio, minus, the number of shares issued as a result of Aggregate Net Revenues during the prior marking periods. The third 18 January 1, 2021 June 30, 2022 ( March 31, 2021 No. 1 No. 1” third third six third March 31, 2021, no no No. 1 No. 1 not fourth not $167,000 March 31, 2023 September 30, 2022 The fourth July 1, 2022 November 2023. March 31, 2023, fourth As part of the Twenty Two acquisition in July 2021, one September 30, 2021, $73,561 rel December 31, 2021, June 30, 2022, September 2022 no In December 2022, four December 31, 2024. March 31, 2023.

Note 7 - Related Party Transact

Note 7 - Related Party Transactions	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 7 RELATED PARTY TRANSACTIONS As mentioned in Note 6,

Note 8 - Shareholders' Equity

Note 8 - Shareholders' Equity	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Equity [Text Block]	NOTE 8 SHAREHOLDERS EQUITY Preferred Stock – The Company is authorized to issue 50,000,000 shares of preferred stock, par value $0.001 per share. In October 2019, 8.0% 8.0% 480 Distinguishing Liabilities from Equity March 31, 2023 September 30, 2022 The total amount of preferred dividends declared and paid were $1,000,500 and $1,000,502, re three March 31, 2023 2022 Common Stock – The Company is authorized to issue 150,000,000 shares of common stock, par value $0.001 per share. There were 1,456,693 and 1,348,125 shares of common stock issued and outstanding at March 31, 2023 September 30, 2022 Preferred stock transactions: The Company had no three six March 31, 2023 2022. Common stock transactions: In the six March 31, 2023 In March 2, 2023, 180 March 2, 2023. may 12 April 1, 2023, 75 April 30,2023. may may On February 1, 2023, a360 “a360” a360 A360 no a360 not December 30, 2023, In January 2023, 2021 In the six March 31, 2022: In March 2022 6. On December 28, 2021 6. In October 2021, January 1, 2022 Stock option transactions: In the six March 31, 2023 In February 2023, five 12 In January 2023, five In December 2022, 3 five December 2024. In the six March 31, 2022: In March 2022, five 12 In January 2022, 9 three March 31, 2022 In October 2021, October 1, 2022. three six March 31, 2022. The expected volatility rate for the Company's stock options was estimated based on a weighted average mix of the volatilities of the Company and a peer group of companies in similar industries. The expected term used was the full term of the contract for the issuances. The risk-free interest rate for periods within the contractual life of the option is based on U.S. Treasury securities. Management will continue to assess the assumptions and methodologies used to calculate estimated fair value of share-based compensation. Circumstances may may The following table summarizes the inputs used for the Black-Scholes pricing model on the options issued in the six March 31, 2023 2022 March 31, March 31, 2023 2022 Exercise price 10.355 -12.6060 36.900 -43.87575 Risk free interest rate 3.93% - 4.71% 1.56% - 1.66% Volatility 106.48% - 106.51% 100.23% Expected term (in years) 2.5 - 4 2.5 - 5 years Dividend yield None None Warrant Transactions: The Company has no three six March 31, 2023

Note 9 - Stock-Based Compensati

Note 9 - Stock-Based Compensation	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	NOTE 9 STOCK BASED COMPENSATION Equity Compensation Plan – On June 2, 2015, 2015 “2015 2015 2015 first October 2015 2016, one September no April 19, 2019, 2015 2015 On January 8, 2021, 2021 “2021 March 12, 2021. 2021 2021 2021 2021 October 1 2021 2022, September 30 The Company accounts for stock-based compensation using the provisions of ASC 718. 718 Eligible recipients include employees, officers, directors and consultants who are deemed to have rendered or to be able to render significant services to the Company or its subsidiaries and who are deemed to have contributed or to have the potential to contribute to the success of the Company. Options granted generally have a five ten one three Stock Options The Company currently has awards outstanding with service conditions and graded-vesting features. We recognize compensation cost on a straight-line basis over the requisite service period. The fair value of each time-based award is estimated on the date of grant using the Black-Scholes option valuation model. Our weighted-average assumptions used in the Black-Scholes valuation model for equity awards with time-based vesting provisions granted during the year. The following table summarizes stock option activity under both plans for the six March 31, 2023 Weighted-average remaining Aggregate Weighted-average contractual term intrinsic value Number of shares exercise price (in years) (in thousands) Outstanding at September 30, 2022 55,612 $ 151.20 4.55 $ - Granted 7,223 11.70 - - Exercised - - - - Forfeited (22,889 ) 85.50 - - Outstanding at March 31, 2023 39,946 148.50 4.15 - Exercisable at March 31, 2023 34,389 $ 151.20 4.23 $ - As of March 31, 2023 Restricted Stock Award transactions: In the six March 31, 2023 In February 2023, one fourth June 30, 2023, one September 30, 2023, one fourth December 31, 2023, one fourth March 31, 2024. In January 2023, In December 2022, December 2024. In the six March 31, 2022: In March 2022, one fourth June 30, 2022, one September 30, 2022, one fourth December 31, 2022, one fourth March 31, 2023. In January 2022, six In January 2022, 11. In November 2021, December 2022, 6. January 2022. In October 2021 In October 2021 four

Note 10 - Warrants

Note 10 - Warrants	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Warrants Disclosure [Text Block]	NOTE 10 Transactions involving the Company equity-classified warrants for the six March 31, 2023 2022 Weighted-average remaining Aggregate Weighted-average contractual term intrinsic value Number of shares exercise price (in years) (in thousands) Outstanding at September 30, 2022 13,110 $ 210.60 2.30 $ - Granted - - - - Exercised - - - - Forfeited (2,223 ) 337.50 Outstanding at March 31, 2023 10,887 184.50 2.79 - Exercisable at March 31, 2023 10,887 $ 184.50 - $ - During the three December 31, 2022, The following table summarizes outstanding common stock purchase warrants as of March 31, 2023 Weighted-average Number of shares exercise price Expiration Exercisable at $196.88 per share 1,143 196.88 September 2023 Exercisable at $337.5 per share 1,334 337.50 May 2024 Exercisable at $176.06 per share 1,063 176.06 October 2024 Exercisable at $56.25 per share 815 56.25 January 2025 Exercisable at $168.30 per share 3,344 168.30 December 2025 Exercisable at $168.75 per share 3,188 168.75 June 2026 10,887 $ 184.50

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingencies	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 11 COMMITMENTS AND CONTINGENCIES In May 2019, November 4, 2022, November 2022. No one In April 2022, February 2022, February 2025 As previously disclosed, during June 2022, June 2022

Note 12 - Note Payable

Note 12 - Note Payable	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 12 NOTE PAYABLE In July 2019, April 2022, December 31, 2022. January 2020, March 31, 2023.

Note 13 - Leases

Note 13 - Leases	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	NOTE 13 LEASES The Company has lease agreements for its corporate offices and warehouse with lease periods expiring between 2024 2026. 842 not June 2022 December 2022, June 30, 2022. Right-of-use lease assets and corresponding lease liabilities are recognized at commencement date based on the present value of lease payments over the expected lease term. Since the interest rate implicit in our lease arrangements is not may In addition to the monthly base amounts in the lease agreements, the Company is required to pay real estate taxes, insurance and common area maintenance expenses during the lease terms. Lease costs on operating leases are recognized on a straight-line basis over the lease term and included as a selling, general and administrative expense in the condensed consolidated statements of operations. Components of operating lease costs are summarized as follows: Three Months Six Months Ended Ended March 31, March 31, 2023 2023 Total Operating Lease Costs $ 332,124 $ 664,249 Supplemental cash flow information related to operating leases is summarized as follows: Three Months Six Months Ended Ended March 31, March 31, 2023 2023 Cash paid for amounts included in the measurement of operating lease liabilities $ 344,892 $ 687,927 As of March 31, 2023 of 3.44 years and a weighted average discount rate of 4.66%. Future minimum aggregate lease payments under operating leases as of March 31, 2023 For the year ended September 30, 2023 $ 692,277 2024 1,421,610 2025 1,159,949 Thereafter 1,372,862 Total future lease payments 4,646,698 Less interest (367,965 ) Total lease liabilities $ 4,278,733

Note 14 - Earnings Per Share

Note 14 - Earnings Per Share	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 14 EARNINGS PER SHARE The following table sets forth the computation of basic and diluted earnings per share for the following periods: Three Months Ended Six Months Ended March 31, March 31, March 31, March 31, 2023 2022 2023 2022 Basic and diluted: Net loss continuing operations $ (1,336,802 ) $ (4,657,215 ) $ (5,292,864 ) $ (23,818,120 ) Preferred dividends paid 1,000,500 1,000,502 2,001,002 2,001,002 Net loss adjusted for preferred dividend (2,337,302 ) (5,657,717 ) (7,293,866 ) (25,819,122 ) Net loss attributable to cbdMD Inc. common shareholders (2,337,302 ) (5,657,717 ) (7,293,866 ) (25,819,122 ) Shares used in computing basic earnings per share 1,345,589 1,310,378 1,343,394 1,312,755 Shares used in computing diluted earnings per share 1,345,589 1,310,378 1,343,394 1,312,755 Earnings per share Basic: Basic earnings per share (1.74 ) (4.32 ) (5.43 ) (19.67 ) Earnings per share Diluted: - - Diluted earnings per share (1.74 ) (4.32 ) (5.43 ) (19.67 ) At March 31, 2023 a360

Note 15 - Income Taxes

Note 15 - Income Taxes	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 15 INCOME TAXES On November 17, 2017, 382 October 2, 2018, May 16, 2019, October 16, 2019, January 14, 2020, 382 On December 20, 2018, two 1 The Company has a valuation allowance against the net deferred tax assets, with the exception of the deferred tax liabilities that result from indefinite-life intangibles (“naked credits”). The Company has determined that using the general methodology for calculating income taxes during an interim period for the quarters ending December 31, 2019, March 31, 2020, June 30, 2020, September 30, 2022 not not March 31, 2023

Note 16 - Subsequent Events

Note 16 - Subsequent Events	6 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 16 SUBSEQUENT EVENTS On February 16, 2023, one one February 16, 2024. April 12, 2023, one forty April 24, 2023 ( Subsequent to the period covered by this report, commencing on April 19, 2023 April 25, 2023, $36,000 f On May 3, 2023, 45 not

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Stockholders' Equity, Policy [Policy Text Block]	Reverse Stock Split On April 12, 2023, one forty April 24, 2023.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries CBDI, Paw CBD and Therapeutics. All material intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The Company’s condensed consolidated financial statements have been prepared in accordance with US GAAP and requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the financial statements and reported amounts of revenues and expenses during the periods presented. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary. Significant estimates made in the accompanying condensed consolidated financial statements include, but are not The Company continues to monitor macroeconomic conditions to remain flexible and to optimize and evolve its business as appropriate.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents For financial statements purposes, the Company considers all highly liquid investments with a maturity of less than three
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	Accounts Receivable Accounts receivable are stated at cost less an allowance for doubtful accounts, if applicable. Credit is extended to customers after an evaluation of the customer’s financial condition, and generally collateral is not March 31, 2023 September 30, 2022
Merchant Receivable and Reserve [Policy Text Block]	Merchant Receivable and Reserve The Company primarily sells its products through the internet and has an arrangement to process customer payments with third 2 5 March 31, 2023 September 30, 2022,
Inventory, Policy [Policy Text Block]	Inventory Inventory is stated at the lower of cost or net realizable value with cost being determined on a weighted average basis. The cost of inventory includes product cost, freight-in, and production fill and labor (portions of which we outsource to third
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment items are stated at cost less accumulated depreciation. Expenditures for routine maintenance and repairs are charged to operations as incurred. Depreciation is charged to expense over the estimated useful lives of the assets using the straight-line method. Generally, the useful lives are five three may not
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Accounting The Company utilizes accounting standards for fair value, which include the definition of fair value, the framework for measuring fair value, and disclosures about fair value measurements. Fair value is a market-based measurement, not 1 2 3 Level 1 2 1 2 may 3 When the Company records an investment in marketable securities the carrying value is assigned at fair value. Any changes in fair value for marketable securities during a given period will be recorded as an unrealized gain or loss in the consolidated statement of operations. For investment other securities without a readily determinable fair value, the Company may
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangible Assets The Company’s intangible assets consist of definite-lived trademarks and other intellectual property. Prior to December 31, 2021, not 360, 20 January 1, 2022 360, may not may not two 360, 360,
Business Combinations Policy [Policy Text Block]	Contingent Liability A significant component of the purchase price consideration for the Company’s acquisition of Cure Based Development includes a fixed number of future shares to be issued as well as a variable number of future shares to be issued based upon the post-acquisition entity reaching certain specified future revenue targets, as further described in Note 6.
Revenue [Policy Text Block]	Revenue Recognition Under ASC 606, Revenue from Contracts with Customers, five 606: Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to a customer. The Company meets that obligation when it has shipped products which have been ordered to the customer. The Company has reviewed its various revenue streams for its other contracts under the five March 31, 2023 no Allocation of Transaction Price In the Company’s current business model, it does not Revenue Recognition The Company records revenue from the sale of its products when its customer obtains control, which is upon shipping (and is typically FOB shipping) which is when our performance obligation is met. Net sales are comprised of gross revenues less product returns, trade discounts and customer allowances, which include costs associated with off-invoice mark-downs and other price reductions, as well as trade promotions. These incentive costs are recognized at the later of the date on which the Company recognizes the related revenue or the date on which the Company offers the incentive. The Company currently offers a 60 Disaggregated Revenue The Company’s product revenue is generated primarily through two A description of the Company’s principal revenue generating activities are as follows: - E-commerce sales - consumer products sold through the Company’s online and telephonic channels. Revenue is recognized when control of the merchandise is transferred to the customer, which generally occurs upon shipment. Payment is typically due prior to the date of shipment; and - Wholesale sales - products sold to the Company’s wholesale customers for subsequent resale. Revenue is recognized when control of the goods is transferred to the customer, in accordance with the terms of the applicable agreement. Payment terms vary and can typically be 30 Contract liabilities represent unearned revenues and are presented as deferred revenue or customer deposits on the condensed consolidated balance sheets. Other than account receivable, Company has no March 31, 2023 The following tables represent a disaggregation of revenue by sales channel: Three Months Three Months Ended Ended March 31, March 31, 2023 % of total 2022 % of total E-commerce sales $ 4,889,860 78.4 % $ 6,580,554 68.3 % Wholesale sales 1,350,160 21.6 % 3,048,332 31.7 % Total Net Sales $ 6,240,020 100.0 % $ 9,628,886 100.0 % Six Months Six Months Ended Ended March 31, March 31, 2023 % of total 2022 % of total E-commerce sales $ 9,796,064 79.5 % $ 13,696,641 72.3 % Wholesale sales 2,529,173 20.5 % 5,254,067 27.7 % Total Net Sales $ 12,325,237 100.0 % $ 18,950,708 100.0 %
Cost of Goods and Service [Policy Text Block]	Cost of Sales The Company’s cost of sales includes costs associated with distribution, fill and labor expense, components, third
Income Tax, Policy [Policy Text Block]	Income Taxes The Company is a North Carolina corporation that is treated as a corporation for federal and state income tax purposes. As of October 1, 2019, March 15, 2021, The Company accounts for income taxes pursuant to the provisions of the Accounting for Income Taxes 740 not not
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents, accounts receivable, and securities. The Company places its cash and cash equivalents on deposit with financial institutions in the United States. The Federal Deposit Insurance Corporation (“FDIC”) covers $250,000 for substantially all depository accounts. The Company from time to time may March 31, 2023 September 30, 2022 Concentration of credit risk with respect to receivables is principally limited to trade receivables with corporate customers that meet specific credit policies. Management considers these customer receivables to represent normal business risk. The Company did not three six March 31, 2023
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation The Company accounts for its stock compensation under the ASC 718 10 30, Compensation - Stock Compensation may The Company uses the Black-Scholes model for measuring the fair value of options and warrants. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. The Company recognizes forfeitures when they occur.
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) Per Share The Company uses ASC 260 10, On February 16, 2023, one one February 16, 2024. April 12, 2023, one forty April 24, 2023 (
Liquidity and Going Concern Considerations, Policy [Policy Text Block]	Liquidity and Going Concern Considerations The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company experienced a loss of $1,336,802 and $5,292,864 for the three six March 31, 2023, Management has concluded that substantial doubt exists about our ability to continue as a going concern for the next twelve may not twelve May 3, 2023 ( not four may may
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards None.

Note 1 - Organization and Sum_2

Note 1 - Organization and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Mar. 31, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Three Months Ended Ended March 31, March 31, 2023 % of total 2022 % of total E-commerce sales $ 4,889,860 78.4 % $ 6,580,554 68.3 % Wholesale sales 1,350,160 21.6 % 3,048,332 31.7 % Total Net Sales $ 6,240,020 100.0 % $ 9,628,886 100.0 % Six Months Six Months Ended Ended March 31, March 31, 2023 % of total 2022 % of total E-commerce sales $ 9,796,064 79.5 % $ 13,696,641 72.3 % Wholesale sales 2,529,173 20.5 % 5,254,067 27.7 % Total Net Sales $ 12,325,237 100.0 % $ 18,950,708 100.0 %

Note 3 - Inventory (Tables)

Note 3 - Inventory (Tables)	6 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Inventory, Current [Table Text Block]	March 31, September 30, 2023 2022 Finished Goods $ 2,896,362 $ 3,198,488 Inventory Components 1,356,623 1,213,724 Inventory Reserve (132,247 ) (156,298 ) Inventory prepaid 411,152 511,459 Total Inventory $ 4,531,890 $ 4,767,373

Note 4 - Property and Equipme_2

Note 4 - Property and Equipment (Tables)	6 Months Ended
	Mar. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	March 31, September 30, 2023 2022 Computers, furniture and equipment $ 1,272,596 $ 1,095,228 Manufacturing equipment 284,275 284,275 Leasehold improvements 487,081 487,081 Automobiles 11,087 11,087 2,055,039 1,877,671 Less accumulated depreciation (1,256,862 ) (1,054,361 ) Property and equipment, net $ 798,177 $ 823,310

Note 5 - Goodwill and Intangi_2

Note 5 - Goodwill and Intangible Assets (Tables)	6 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	March 31, September 30, 2023 2022 Trademark related to cbdMD $ 17,300,000 $ 21,585,000 Trademark for HempMD 50,000 50,000 Technology Relief from Royalty related to DirectCBDOnline.com 667,844 667,844 Tradename related to DirectCBDOnline.com 749,567 749,567 Impairment of intangible assets - (4,285,000 ) Amortization of definite lived intangible assets (1,487,571 ) (932,862 ) Total $ 17,279,840 $ 17,834,549

Note 6 - Contingent Considera_2

Note 6 - Contingent Consideration (Tables)	6 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	Aggregate Net Revenues Shares Issued/ Each $ of Aggregate Net Revenue Ratio $ 1 20,000,000 0.00423615 $ 20,000,001 60,000,000 0.002118075 $ 60,000,001 140,000,000 0.001059038 $ 140,000,001 300,000,000 0.000529519

Note 8 - Shareholders' Equity (

Note 8 - Shareholders' Equity (Tables)	6 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	March 31, March 31, 2023 2022 Exercise price 10.355 -12.6060 36.900 -43.87575 Risk free interest rate 3.93% - 4.71% 1.56% - 1.66% Volatility 106.48% - 106.51% 100.23% Expected term (in years) 2.5 - 4 2.5 - 5 years Dividend yield None None

Note 9 - Stock-Based Compensa_2

Note 9 - Stock-Based Compensation (Tables)	6 Months Ended
	Mar. 31, 2023
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted-average remaining Aggregate Weighted-average contractual term intrinsic value Number of shares exercise price (in years) (in thousands) Outstanding at September 30, 2022 55,612 $ 151.20 4.55 $ - Granted 7,223 11.70 - - Exercised - - - - Forfeited (22,889 ) 85.50 - - Outstanding at March 31, 2023 39,946 148.50 4.15 - Exercisable at March 31, 2023 34,389 $ 151.20 4.23 $ -

Note 10 - Warrants (Tables)

Note 10 - Warrants (Tables)	6 Months Ended
	Mar. 31, 2023
Common Stock Purchase Warrants [Member]
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Weighted-average Number of shares exercise price Expiration Exercisable at $196.88 per share 1,143 196.88 September 2023 Exercisable at $337.5 per share 1,334 337.50 May 2024 Exercisable at $176.06 per share 1,063 176.06 October 2024 Exercisable at $56.25 per share 815 56.25 January 2025 Exercisable at $168.30 per share 3,344 168.30 December 2025 Exercisable at $168.75 per share 3,188 168.75 June 2026 10,887 $ 184.50
Equity Classified Warrants [Member]
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Weighted-average remaining Aggregate Weighted-average contractual term intrinsic value Number of shares exercise price (in years) (in thousands) Outstanding at September 30, 2022 13,110 $ 210.60 2.30 $ - Granted - - - - Exercised - - - - Forfeited (2,223 ) 337.50 Outstanding at March 31, 2023 10,887 184.50 2.79 - Exercisable at March 31, 2023 10,887 $ 184.50 - $ -

Note 13 - Leases (Tables)

Note 13 - Leases (Tables)	6 Months Ended
	Mar. 31, 2023
Notes Tables
Lease, Cost [Table Text Block]	Three Months Six Months Ended Ended March 31, March 31, 2023 2023 Total Operating Lease Costs $ 332,124 $ 664,249 Three Months Six Months Ended Ended March 31, March 31, 2023 2023 Cash paid for amounts included in the measurement of operating lease liabilities $ 344,892 $ 687,927
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	For the year ended September 30, 2023 $ 692,277 2024 1,421,610 2025 1,159,949 Thereafter 1,372,862 Total future lease payments 4,646,698 Less interest (367,965 ) Total lease liabilities $ 4,278,733

Note 14 - Earnings Per Share (T

Note 14 - Earnings Per Share (Tables)	6 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended Six Months Ended March 31, March 31, March 31, March 31, 2023 2022 2023 2022 Basic and diluted: Net loss continuing operations $ (1,336,802 ) $ (4,657,215 ) $ (5,292,864 ) $ (23,818,120 ) Preferred dividends paid 1,000,500 1,000,502 2,001,002 2,001,002 Net loss adjusted for preferred dividend (2,337,302 ) (5,657,717 ) (7,293,866 ) (25,819,122 ) Net loss attributable to cbdMD Inc. common shareholders (2,337,302 ) (5,657,717 ) (7,293,866 ) (25,819,122 ) Shares used in computing basic earnings per share 1,345,589 1,310,378 1,343,394 1,312,755 Shares used in computing diluted earnings per share 1,345,589 1,310,378 1,343,394 1,312,755 Earnings per share Basic: Basic earnings per share (1.74 ) (4.32 ) (5.43 ) (19.67 ) Earnings per share Diluted: - - Diluted earnings per share (1.74 ) (4.32 ) (5.43 ) (19.67 )

Note 1 - Organization and Sum_3

Note 1 - Organization and Summary of Significant Accounting Policies (Details Textual)				1 Months Ended	3 Months Ended				6 Months Ended		9 Months Ended	12 Months Ended
	May 03, 2023 USD ($)	Apr. 12, 2023	Feb. 16, 2023	Apr. 30, 2019 shares	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($) shares	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2023 USD ($) shares	Sep. 30, 2022 USD ($)
Accounts Receivable, Allowance for Credit Loss					$ 19,292				$ 19,292		$ 19,292	$ 36,980
Accounts Receivable, after Allowance for Credit Loss, Current					338,502				338,502		338,502	273,451
Revenue, Remaining Performance Obligation, Amount					0				0		0
Contract with Customer, Asset, after Allowance for Credit Loss, Total					0				0		0
Federal Deposit Insurance Corporation Premium Expense												250,000
Cash, Uninsured Amount					791,000,000,000				791,000,000,000		791,000,000,000	$ 5,800,000
Net Income (Loss) Attributable to Parent					(1,336,802)	$ (3,956,062)	$ (4,657,215)	$ (19,160,904)	(5,292,864)	$ (23,818,120)
Working Capital					$ 5,466,788				$ 5,466,788		$ 5,466,788
Customer Concentration Risk [Member] | Revenue, Segment Benchmark [Member]
Number of Major Customers					0				0
Manufacturing Equipment [Member]
Property, Plant and Equipment, Useful Life (Year)					5 years				5 years		5 years
Software [Member]
Property, Plant and Equipment, Useful Life (Year)					3 years				3 years		3 years
Minimum [Member]
MerchantProcessingFee					2.60%				2.60%		2.60%
Maximum [Member]
MerchantProcessingFee					5%				5%		5%
Subsequent Event [Member] | Public Offering [Member]
Proceeds From Issuance of Common Stock, Net	$ 2,500,000
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio		45
Reverse Stock Split [Member] | Minimum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio			20
Reverse Stock Split [Member] | Maximum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio			50
Reverse Stock Split [Member] | Subsequent Event [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio		45
Cure Based Development, Llc [Member] | Common Stock [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares				338,889							87,307
Business Acquisition, Equity Interest Issued or Issuable, Vesting Period (Year)				5 years
Business Acquisition, Equity Interest Issued or Issuable, Number of Additional Earnout Shares (in shares) | shares				338,889
Cure Based Development, Llc [Member] | Unregistered Common Stock [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares				194,445		48,612
Business Acquisition, Equity Interest Issued or Issuable, Vesting Period (Year)				5 years
Business Acquisition, Equity Interest Issued or Issuable, Number of Additional Earnout Shares (in shares) | shares						338,889

Note 1 - Organization and Sum_4

Note 1 - Organization and Summary of Significant Accounting Policies - Disaggregation of Revenue (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Revenues, Total	$ 6,240,020	$ 9,628,886	$ 12,325,237	$ 18,950,708
Sales Channel [Member] | Revenue Benchmark [Member]
Concentration Risk, Percentage	100%	100%	100%	100%
Sales Channel, Directly to Consumer [Member]
Revenues, Total	$ 4,889,860	$ 6,580,554	$ 9,796,064	$ 13,696,641
Sales Channel, Directly to Consumer [Member] | Sales Channel [Member] | Revenue Benchmark [Member]
Concentration Risk, Percentage	78.40%	68.30%	79.50%	72.30%
Sales Channel, Through Intermediary [Member]
Revenues, Total	$ 1,350,160	$ 3,048,332	$ 2,529,173	$ 5,254,067
Sales Channel, Through Intermediary [Member] | Sales Channel [Member] | Revenue Benchmark [Member]
Concentration Risk, Percentage	21.60%	31.70%	20.50%	27.70%

Note 2 - Marketable Securitie_2

Note 2 - Marketable Securities and Investment Other Securities (Details Textual) - USD ($)			1 Months Ended	6 Months Ended
	Feb. 10, 2023	Apr. 07, 2022	Sep. 30, 2020	Mar. 31, 2023	Mar. 31, 2022	Jan. 13, 2021
Marketable Securities, Realized Gain (Loss)				$ 0	$ (33,350)
Steady State, LLC [Member]
Equipment Sold Value		$ 1,800,000
Investments, Total		$ 1,400,000
Adara Sponser L L C [Member]
Payments to Acquire Additional Interest in Subsidiaries			$ 250,000
Common Stock, Value, Subscriptions						$ 750,000
Proceeds from Equity Method Investment, Distribution, Return of Capital	$ 1,000,000,000,000

Note 3 - Inventory - Schedule o

Note 3 - Inventory - Schedule of Inventory (Details) - USD ($)	Mar. 31, 2023	Sep. 30, 2022
Finished Goods	$ 2,896,362	$ 3,198,488
Inventory Components	1,356,623	1,213,724
Inventory Reserve	(132,247)	(156,298)
Inventory prepaid	411,152	511,459
Total Inventory	$ 4,531,890	$ 4,767,373

Note 4 - Property and Equipme_3

Note 4 - Property and Equipment (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Depreciation, Excluding Lessor Asset under Operating Lease	$ 102,390	$ 508,299

Note 4 - Property and Equipme_4

Note 4 - Property and Equipment - Major Classes of Property and Equipment (Details) - USD ($)	Mar. 31, 2023	Sep. 30, 2022
Property and equipment, gross	$ 2,055,039	$ 1,877,671
Less accumulated depreciation	(1,256,862)	(1,054,361)
Property and equipment, net	798,177	823,310
Computers, Furniture, and Equipment [Member]
Property and equipment, gross	1,272,596	1,095,228
Manufacturing Equipment [Member]
Property and equipment, gross	284,275	284,275
Leasehold Improvements [Member]
Property and equipment, gross	487,081	487,081
Automobiles [Member]
Property and equipment, gross	$ 11,087	$ 11,087

Note 5 - Goodwill and Intangi_3

Note 5 - Goodwill and Intangible Assets (Details Textual) - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
	Dec. 31, 2021	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2022	Jan. 31, 2022	Jul. 31, 2021
Goodwill, Ending Balance			$ 42,772,685		$ 42,772,685
Impairment of Intangible Assets, Finite-Lived				$ 0		$ 4,285,000
Amortization of Intangible Assets				$ 554,709	$ 329,671
Trademarks [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	20 years						20 years	10 years
Amortization of Intangible Assets		$ 277,354	$ 277,354
Developed Technology Rights [Member]
Finite-Lived Intangible Asset, Useful Life (Year)								4 years
Trademark Related to cbdMD [Member]
Impairment of Intangible Assets, Finite-Lived	$ 4,285,000

Note 5 - Goodwill and Intangi_4

Note 5 - Goodwill and Intangible Assets - Schedule of Intangible Assets and Goodwill (Details) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2023	Sep. 30, 2022
Impairment of intangible assets	$ 0	$ (4,285,000)
Amortization of definite lived intangible assets	(1,487,571)	(932,862)
Intangible Assets, Net (Excluding Goodwill), Total	17,279,840	17,834,549
Technology Relief From Royalty Related To Direct C B D Online Com Member
Definite lived intangible assets	667,844	667,844
Tradename Related To Direct C B D Online Com Member
Definite lived intangible assets	749,567	749,567
Trademark Related to cbdMD [Member]
Indefinite lived trademark	17,300,000	21,585,000
Trademark Related to Hemp MD [Member]
Indefinite lived trademark	$ 50,000	$ 50,000

Note 6 - Contingent Considera_3

Note 6 - Contingent Consideration (Details Textual) - USD ($)			1 Months Ended			3 Months Ended			4 Months Ended	6 Months Ended			9 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 20, 2018	Dec. 31, 2022	Jul. 31, 2021	Apr. 30, 2019	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Mar. 31, 2023	Sep. 30, 2022
Business Combination, Contingent Consideration, Liability, Noncurrent						$ 167,000			$ 167,000	$ 167,000			$ 167,000	$ 276,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability						(48,000)		$ (353,000)		(109,000)		$ (6,303,000)
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Maximum Number of Shares Per Employee (in shares)			556
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Maximum Number of Shares Per Employee (in shares)			556
Employee Stock Options and Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Minimum Consumer Revenue Required									45,000,000
Employee-related Liabilities, Total						0			0	0			$ 0
Cure Based Development, Llc [Member] | Common Stock [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)					338,889								87,307
Business Acquisition, Equity Interest Issued or Issuable, Vesting Period (Year)					5 years
Business Acquisition, Equity Interest Issued or Issuable, Number of Additional Earnout Shares (in shares)					338,889
Business Acquisition, Equity Interest Issued or Issuable, Number of Additional Earnout Shares, Expiration (Month)		60 months			60 months
Business Combination, Contingent Consideration, Liability, Noncurrent						167,000			167,000	167,000			$ 167,000	276,000
Business Acquisition, Equity Interest Issued or Issuable, Aggregate Net Revenue Criteria						$ 162,000,000			$ 162,000,000	$ 162,000,000			$ 162,000,000
Cure Based Development, Llc [Member] | Registered Common Stock [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)					144,445
Cure Based Development, Llc [Member] | Unregistered Common Stock 2 [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)					194,945
Cure Based Development, Llc [Member] | Unregistered Common Stock [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)					194,445		48,612
Business Acquisition, Equity Interest Issued or Issuable, Vesting Period (Year)					5 years
Business Acquisition, Equity Interest Issued or Issuable, Number of Additional Earnout Shares (in shares)							338,889
Twenty Two Acquisition [Member] | Common Stock [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Additional Earnout Shares (in shares)				4,445
Business Combination, Contingent Consideration, Liability, Noncurrent	$ 161,000		$ 161,000	$ 488,561			$ 161,000				$ 0			416,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	$ (255,000)										$ 13,000			$ (73,561)

Note 6 - Contingent Considera_4

Note 6 - Contingent Consideration - Contingent Liability (Details)	6 Months Ended
	Mar. 31, 2023
Earnout Shares for Revenue Between $1 and $20,000,000 [Member]
Business Acquisition, Contingent Consideration, Shares Issued Per Aggregate Net Revenue Ratio	0.00423615
Earnout Shares for Revenue Between $20,000,001 and $60,000,000 [Member]
Business Acquisition, Contingent Consideration, Shares Issued Per Aggregate Net Revenue Ratio	0.002118075
Earnout Shares for Revenue Between $60,000,001 and $140,000,000 [Member]
Business Acquisition, Contingent Consideration, Shares Issued Per Aggregate Net Revenue Ratio	0.001059038
Earnout Shares for Revenue Between $140,000,001 and $300,000,000 [Member]
Business Acquisition, Contingent Consideration, Shares Issued Per Aggregate Net Revenue Ratio	0.000529519

Note 6 - Contingent Considera_5

Note 6 - Contingent Consideration - Contingent Liability (Details) (Parentheticals)	6 Months Ended
	Mar. 31, 2023 USD ($)
Earnout Shares for Revenue Between $1 and $20,000,000 [Member] | Minimum [Member]
Aggregate net revenue	$ 1
Earnout Shares for Revenue Between $1 and $20,000,000 [Member] | Maximum [Member]
Aggregate net revenue	20,000,000
Earnout Shares for Revenue Between $20,000,001 and $60,000,000 [Member] | Minimum [Member]
Aggregate net revenue	20,000,001
Earnout Shares for Revenue Between $20,000,001 and $60,000,000 [Member] | Maximum [Member]
Aggregate net revenue	60,000,000
Earnout Shares for Revenue Between $60,000,001 and $140,000,000 [Member] | Minimum [Member]
Aggregate net revenue	60,000,001
Earnout Shares for Revenue Between $60,000,001 and $140,000,000 [Member] | Maximum [Member]
Aggregate net revenue	140,000,000
Earnout Shares for Revenue Between $140,000,001 and $300,000,000 [Member] | Minimum [Member]
Aggregate net revenue	140,000,001
Earnout Shares for Revenue Between $140,000,001 and $300,000,000 [Member] | Maximum [Member]
Aggregate net revenue	$ 300,000,000

Note 8 - Shareholders' Equity_2

Note 8 - Shareholders' Equity (Details Textual) - USD ($)				1 Months Ended								3 Months Ended		6 Months Ended
	Mar. 02, 2023	Dec. 28, 2021	Oct. 16, 2019	Feb. 28, 2023	Jan. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Jan. 31, 2022	Oct. 31, 2021	Oct. 30, 2021	Oct. 31, 2019	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2022
Preferred Stock, Shares Authorized (in shares)												50,000,000		50,000,000		50,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)												$ 0.001		$ 0.001		$ 0.001
Preferred Stock, Shares Issued (in shares)												5,000,000		5,000,000		5,000,000
Payments of Dividends												$ 1,000,500	$ 1,000,502
Common Stock, Shares Authorized (in shares)												150,000,000		150,000,000		150,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)												$ 0.001		$ 0.001		$ 0.001
Common Stock, Shares, Outstanding (in shares)												1,456,693		1,456,693		1,348,125
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in shares)		10,372					9,873			556
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)														7,223
Preferred Stock, Shares Outstanding, Ending Balance (in shares)												5,000,000		5,000,000		5,000,000
Common Stock, Shares, Issued (in shares)												1,456,693		1,456,693		1,348,125
Share-Based Payment Arrangement, Employee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)					2,334	2,223		2,889
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value					$ 15,225
Share-Based Payment Arrangement, Employee [Member] | Vesting Annually Over Three Years [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)						1,667
Share-Based Payment Arrangement, Expense						$ 13,150
Share-Based Payment Arrangement, Employee [Member] | Vest Upon Achieving Certain Revenue Performance [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)						556
Share-Based Payment Arrangement, Option [Member] | Share-Based Payment Arrangement, Employee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in dollars per share)					$ 10.53
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)					5 years
Share-Based Payment Arrangement, Expense								$ 79,500
Share-Based Payment Arrangement, Option [Member] | Share-Based Payment Arrangement, Employee [Member] | Vesting Annually Over Three Years [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in dollars per share)						$ 11.25
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)						5 years
Board of Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)				2,667			2,667
Board of Directors [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in dollars per share)				$ 12.60			$ 36.81						$ 36.81		$ 36.81
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)				5 years			5 years
Share-Based Payment Arrangement, Expense				$ 21,120			$ 57,000
Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)									1,667
Chief Executive Officer [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense													$ 23,025		$ 46,050
a360 Media, LLC [Member] | Advertising Placement Agreement [Member]
Stock Issued During Period, Shares, Issued for Services (in shares)	134,681
Shares Issued, Price Per Share (in dollars per share)	$ 14.85
Agreement for Advertising Placement, Credit for Media Support and Advertising Placement	$ 2,000,000
Percentage of Shares Fully Vested	70%
Percentage of Shares Vest Upon Each Advertising Placement	15%
Percentage of Shares Vest Provided No Restrictions in Product Categories	15%
Twenty Two Capital [Member]
Stock Issued During Period, Shares, Acquisitions (in shares)					2,223
Series A Cumulative Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)											5,000,000
Preferred Stock, Dividend Rate, Percentage			8%								8%			8%
Preferred Stock, Shares Issued (in shares)												5,000,000		5,000,000		5,000,000
Preferred Stock, Shares Outstanding, Ending Balance (in shares)												5,000,000		5,000,000		5,000,000
Commitment Shares [Member] | Keystone [Member]
Purchase Commitment, Maximum Shares Commitment (in shares)	281,934
Stock Issued During Period, Shares, New Issues (in shares)	2,616
Share Number, Stock Issuable (in shares)	6,104
Number of Shares Registered for Resale (in shares)	281,934

Note 8 - Shareholders' Equity -

Note 8 - Shareholders' Equity - Fair Value Assumptions of Stock Options (Details) - $ / shares	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Minimum [Member]
Exercise price (in dollars per share)	$ 10.35	$ 36.90
Risk free interest rate		1.56%
Volatility		100.23%
Minimum [Member] | Share-Based Payment Arrangement, Option [Member]
Risk free interest rate	3.93%
Volatility	106.48%
Expected term (in years) (Year)	2 years 6 months
Maximum [Member]
Exercise price (in dollars per share)	$ 12.60	$ 43.875
Risk free interest rate		1.66%
Volatility		100.30%
Maximum [Member] | Share-Based Payment Arrangement, Option [Member]
Risk free interest rate	4.71%
Volatility	106.51%
Expected term (in years) (Year)	4 years

Note 9 - Stock-Based Compensa_3

Note 9 - Stock-Based Compensation (Details Textual) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

Apr. 19, 2019

Feb. 28, 2023

Jan. 31, 2023

Dec. 31, 2022

Mar. 31, 2022

Jan. 31, 2022

Nov. 30, 2021

Oct. 30, 2021

Mar. 31, 2023

Dec. 31, 2022

Mar. 31, 2022

Dec. 31, 2021

Mar. 31, 2023

Jan. 08, 2021

Jun. 02, 2015

Stock Issued During Period, Value, New Issues

$ 0

$ 0

$ 661,000

$ 405,000

Professional Athlete [Member]

Stock Issued During Period, Shares, New Issues (in shares)

7,112

Stock Issued During Period, Value, New Issues

$ 336,000

Share-Based Payment Arrangement, Option [Member]

Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount

$ 155,742

$ 155,742

Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)

2 years 8 months 12 days

Share-Based Payment Arrangement, Option [Member] | Share-Based Payment Arrangement, Employee [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)

5 years

Share-Based Payment Arrangement, Expense

$ 79,500

Share-Based Payment Arrangement, Option [Member] | Board of Directors [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)

5 years

5 years

Share-Based Payment Arrangement, Expense

$ 21,120

$ 57,000

Restricted Stock [Member] | Board of Directors [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

445

445

Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Granted in Period, Fair Value

$ 5,660

$ 16,360

Restricted Stock [Member] | Board of Directors [Member] | Share-Based Payment Arrangement, Tranche One [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage

0.25%

0.25%

Restricted Stock [Member] | Board of Directors [Member] | Share-Based Payment Arrangement, Tranche Two [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage

0.25%

0.25%

Restricted Stock [Member] | Board of Directors [Member] | Share-Based Payment Arrangement, Tranche Three [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage

0.25%

0.25%

Restricted Stock [Member] | Board of Directors [Member] | Share-Based Payment Arrangement, Tranche Four [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage

0.25%

0.25%

Restricted Stock Units (RSUs) [Member] | Share-Based Payment Arrangement, Employee [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

3,889

1,112

667

2,667

112

Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Granted in Period, Fair Value

$ 40,950

$ 29,250

Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)

556

Share-Based Payment Arrangement, Expense

$ 6,250

Restricted Stock Units (RSUs) [Member] | Vest Based on Certain Performance Hurdles Prior to December 2024 [Member] | Share-Based Payment Arrangement, Employee [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

556

Restricted Stock Units (RSUs) [Member] | Executive Officer [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

556

Maximum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)

10 years

Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)

3 years

Minimum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)

5 years

Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)

1 year

The 2015 Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)

26,112

Share-based Compensation Arrangement by Share-based Payment Award, Annual Increase of Shares Authorized, Percentage

1%

Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)

45,445

The 2015 Plan [Member] | Maximum [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Annual Increase of Shares Authorized, Shares (in shares)

2,223

The 2021 Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)

111,112

Share-based Compensation Arrangement by Share-based Payment Award, Annual Increase of Shares Authorized, Percentage

1%

The 2021 Plan [Member] | Maximum [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Annual Increase of Shares Authorized, Shares (in shares)

5,556

Note 9 - Stock Based Compensati

Note 9 - Stock Based Compensation - Summary of Stock Option Activity (Details) - $ / shares	6 Months Ended	12 Months Ended
	Mar. 31, 2023	Sep. 30, 2022
Outstanding (in shares)	55,612
Outstanding, weighted average exercise price (in dollars per share)	$ 151.20
Outstanding, weighted average remaining contractual term (Year)	4 years 1 month 24 days	4 years 6 months 18 days
Granted (in shares)	7,223
Granted, weighted average exercise price (in dollars per share)	$ 11.70
Exercised (in shares)	0
Exercised, weighted average exercise price (in dollars per share)	$ 0
Forfeited (in shares)	(22,889)
Forfeited, weighted average exercise price (in dollars per share)	$ 85.50
Outstanding (in shares)	39,946	55,612
Outstanding, weighted average exercise price (in dollars per share)	$ 148.50	$ 151.20
Exercisable (in shares)	34,389
Exercisable, weighted average exercise price (in dollars per share)	$ 151.20
Exercisable at March 31, 2023 (Year)	4 years 2 months 23 days

Note 10 - Warrants (Details Tex

Note 10 - Warrants (Details Textual)	3 Months Ended
	Mar. 31, 2022 shares
Class of Warrant or Right, Expirations in Period (in shares)	2,223

Note 10 - Warrants - Schedule o

Note 10 - Warrants - Schedule of Equity-Classified Warrants (Details) - $ / shares	6 Months Ended
	Mar. 31, 2023	Oct. 01, 2022
Granted, warrants (in shares)	0
Granted, warrant, weighted average exercise price (in dollars per share)	$ 0
Exercised, warrants (in shares)	0
Exercised, warrant, weighted average exercise price (in dollars per share)	$ 0
Forfeited, warrants (in shares)	(2,223)
Forfeited, warrant, weighted average exercise price (in dollars per share)	$ 337.50
Class of warrants, exercisable (in shares)	10,887
Exercisable, weighted average exercise price (in dollars per share)	$ 184.50
Warrants to Purchase Common Stock [Member]
Outstanding, warrants (in shares)	13,110
Outstanding, warrant, weighted average exercise price (in dollars per share)	$ 210.60
Outstanding, warrant, contractual term (Year)	2 years 9 months 14 days	2 years 3 months 18 days
Outstanding, warrants (in shares)	10,887
Outstanding, warrant, weighted average exercise price (in dollars per share)	$ 184.50
Class of warrants, exercisable (in shares)	10,887
Exercisable, weighted average exercise price (in dollars per share)	$ 184.50

Note 10 - Warrants - Summary of

Note 10 - Warrants - Summary of Outstanding Common Stock Purchase Warrants (Details)	Mar. 31, 2023 $ / shares shares
Class of warrants, exercisable (in shares) | shares	10,887
Exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 184.50
Warrants Expiring September 2023 [Member]
Class of warrants, exercisable (in shares) | shares	1,143
Exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 196.88
Warrants Expiring May 2024 [Member]
Class of warrants, exercisable (in shares) | shares	1,334
Exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 337.50
Warrants Expiring October 2024 [Member]
Class of warrants, exercisable (in shares) | shares	1,063
Exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 176.06
Warrants Expiring January 2025 [Member]
Class of warrants, exercisable (in shares) | shares	815
Exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 56.25
Warrants Expiring December 2025 [Member]
Class of warrants, exercisable (in shares) | shares	3,344
Exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 168.30
Warrants Expiring June 2026 [Member]
Class of warrants, exercisable (in shares) | shares	3,188
Exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 168.75

Note 11 - Commitments and Con_2

Note 11 - Commitments and Contingencies (Details Textual) - USD ($)	3 Months Ended
	Dec. 31, 2022	Apr. 30, 2022
Professional Athlete Endorsement Agreement [Member]
Other Commitment, Total		$ 1,500,000
Professional Athlete [Member]
Share-Based Payment Arrangement, Expense	$ 885,000

Note 12 - Note Payable (Details

Note 12 - Note Payable (Details Textual) - USD ($)	1 Months Ended
	Jan. 31, 2020	Mar. 31, 2023	Dec. 31, 2022	Jul. 31, 2019
Loan Arrangement for Line of Equipment, One [Member]
Debt Instrument, Face Amount				$ 249,100
Long-Term Debt, Total			$ 0
Loan Arrangement for Line of Equipment, Two [Member]
Debt Instrument, Face Amount	$ 35,660
Short-Term Debt		$ 7,375
Loan Arrangement for Line of Equipment, Two [Member] | Notes Payable [Member]
Debt Instrument, Term (Month)	48 months
Debt Instrument, Interest Rate, Stated Percentage	6.20%
Debt Instrument, Periodic Payment, Total	$ 841

Note 13 - Leases (Details Textu

Note 13 - Leases (Details Textual) - USD ($)	1 Months Ended
	Jun. 30, 2022	Mar. 31, 2023
Operating Lease, Weighted Average Remaining Lease Term (Year)		3 years 5 months 8 days
Operating Lease, Weighted Average Discount Rate, Percent		4.66%
Laboratory Facility [Member]
Operating Lease, Exit Fee	$ 80,000

Note 13 - Leases - Operating Le

Note 13 - Leases - Operating Lease Costs and Supplemental Cash Flow Information (Details) - USD ($)	3 Months Ended	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2023
Total Operating Lease Costs	$ 332,124	$ 664,249
Cash paid for amounts included in the measurement of operating lease liabilities	$ 344,892	$ 687,927

Note 13 - Leases - Future Minim

Note 13 - Leases - Future Minimum Aggregate Lease Payments (Details)	Mar. 31, 2023 USD ($)
2023	$ 692,277
2024	1,421,610
2025	1,159,949
Thereafter	1,372,862
Total future lease payments	4,646,698
Less interest	(367,965)
Total lease liabilities	$ 4,278,733

Note 14 - Earnings Per Share (D

Note 14 - Earnings Per Share (Details Textual)	3 Months Ended
	Mar. 31, 2023 shares
Options, RSUs and Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	52,202
Series A Cumulative Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	185,223
A360 Shares [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	40,404
Shares Under Keystone Agreement [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	288,038

Note 14 - Loss Per Share - Basi

Note 14 - Loss Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($)	3 Months Ended				6 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2023	Mar. 31, 2022
Net loss continuing operations	$ (1,336,802)	$ (3,956,062)	$ (4,657,215)	$ (19,160,904)	$ (5,292,864)	$ (23,818,120)
Preferred dividends paid	1,000,500		1,000,502		2,001,002	2,001,002
Net loss adjusted for preferred dividend	(2,337,302)		(5,657,717)		(7,293,866)	(25,819,122)
Net loss attributable to cbdMD Inc. common shareholders	$ (2,337,302)		$ (5,657,717)		$ (7,293,866)	$ (25,819,122)
Shares used in computing basic earnings per share (in shares)	1,345,589		1,310,378		1,343,394	1,312,755
Shares used in computing diluted earnings per share (in shares)	1,345,589		1,310,378		1,343,394	1,312,755
Basic earnings per share (in dollars per share)	$ (1.74)		$ (4.32)		$ (5.43)	$ (19.67)
Diluted earnings per share (in dollars per share)	$ (1.74)		$ (4.32)		$ (5.43)	$ (19.67)

Note 15 - Income Taxes (Details

Note 15 - Income Taxes (Details Textual) - USD ($) $ in Thousands		1 Months Ended	6 Months Ended
	Oct. 16, 2019	Oct. 31, 2019	Mar. 31, 2023	Sep. 30, 2022	Dec. 20, 2018
Deferred Tax Assets, Net, Total				$ 0	$ 4,600
Series A Cumulative Convertible Preferred Stock [Member]
Preferred Stock, Dividend Rate, Percentage	8%	8%	8%

Note 16 - Subsequent Events (De

Note 16 - Subsequent Events (Details Textual)					3 Months Ended
	May 03, 2023 USD ($) $ / shares shares	Apr. 25, 2023 USD ($) shares	Apr. 12, 2023 shares	Feb. 16, 2023	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Stock Issued During Period, Value, New Issues | $					$ 0	$ 0	$ 661,000	$ 405,000
Subsequent Event [Member]
Stock Issued During Period, Shares, Reverse Stock Splits (in shares) | shares			39,455
Subsequent Event [Member] | Warrants With Public Offering [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares	40,500
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares	$ 2.52
Subsequent Event [Member] | Public Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares) | shares	1,350,000
Shares Issued, Price Per Share (in dollars per share) | $ / shares	$ 2.10
Proceeds from Issuance of Common Stock | $	$ 2,800,000
Proceeds From Issuance of Common Stock, Net | $	$ 2,500,000
Subsequent Event [Member] | Over-Allotment Option [Member]
Stock Issued During Period, Shares, New Issues (in shares) | shares	202,500
Subsequent Event [Member] | Keystone [Member]
Stock Issued During Period, Value, New Issues | $		$ 36,000
Stock Issued During Period, Shares, New Issues (in shares) | shares		8,888
Payments of Stock Issuance Costs | $		$ 35,000
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio			45
Reverse Stock Split [Member] | Subsequent Event [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio			45
Reverse Stock Split [Member] | Minimum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio				20
Reverse Stock Split [Member] | Maximum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio				50