Stem (STMH) 10-K 28 Dec 20 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2020	Dec. 23, 2020	Mar. 31, 2020
Cover [Abstract]
Entity Registrant Name	Stem Holdings, Inc.
Entity Central Index Key	0001697834
Document Type	10-K
Document Period End Date	Sep. 30, 2020
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Reporting Status Current	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 15,273,142
Entity Common Stock, Shares Outstanding		70,534,167
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Current assets
Cash and cash equivalents	$ 2,129	$ 3,339
Accounts receivable, net of allowance for doubtful accounts	455	427
Note receivable	434
Inventory	1,795	611
Prepaid expenses and other current assets	452	491
Total current assets	5,265	4,868
Property and equipment, net	16,354	14,706
Investment in equity method investees	767	1,771
Investments in affiliates	1,718	1,827
Deposits and other assets	13	47
Note receivable, long term	355
Intangible assets, net	13,269	6,316
Goodwill	7,221	1,070
Due from related party	55	492
Total assets	45,017	31,097
Current liabilities
Accounts payable and accrued expenses	2,983	1,082
Convertible notes, net	5,306	1,888
Short term notes and advances	3,425	3,384
Acquisition notes payable	665	708
Contingent acquisition liability	1,072
Due to related party	200
Derivative liability	592	158
Warrant liability	257	283
Total current liabilities	14,500	7,503
Long-term debt, mortgages	3,685
Total liabilities	18,185	7,503
Commitments and contingencies (Note 18)
Shareholders' equity
Common stock, $0.001 par value; 300,000,000 shares authorized; 68,258,745 and 52,254,941 shares issued, issuable and outstanding as of September 30, 2020 and September 30, 2019, respectively	68	52
Additional paid-in capital	76,310	61,202
Accumulated deficit	(51,386)	(40,384)
Total Stem Holdings stockholder's equity	24,992	20,870
Noncontrolling interest	1,840	2,724
Total shareholders' equity	26,832	23,594
Total liabilities and shareholders' equity	45,017	31,097
Series A Preferred Stock [Member]
Shareholders' equity
Preferred stock, Value
Series B Preferred Stock [Member]
Shareholders' equity
Preferred stock, Value

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2020	Sep. 30, 2019
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	68,258,745	52,254,941
Common stock, shares outstanding	68,258,745	52,254,941
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares outstanding
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares outstanding

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Income Statement [Abstract]
Revenues	$ 13,974	$ 2,451
Cost of goods sold	10,306	2,117
Gross Profit	3,668	334
Operating expenses:
Consulting fees	2,546	2,914
Professional fees	2,526	1,454
General and administration	8,262	14,738
Impairment of intangible assets		450
Impairment of property and equipment		1,682
Loss on extinguishment of debt		1,159
Total operating expenses	13,334	22,397
Loss from operations	(9,666)	(22,063)
Other income (expenses), net
Interest expense	(2,434)	(2,591)
Inducement cost
Change in fair value of derivative liability	(190)	1,011
Change in fair value of warrant liability	1,065	1,209
Foreign currency exchange gain	(15)	36
Gain on forgiveness of debt		(40)
Total other income (expense)	(1,574)	(375)
Loss from equity method investees	(253)	(6,547)
Net loss	(11,493)	(28,985)
Net loss attributable to non-controlling interest	492	391
Net loss attributable to Stem Holdings	$ (11,002)	$ (28,594)
Net loss per share, basic and diluted	$ (0.18)	$ (1.01)
Weighted-average shares outstanding, basic and diluted	60,143,056	28,245,297

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total Stem Holdings Shareholders' Equity [Member]	Non-Controlling Interest [Member]	Total
Balance at Sep. 30, 2018	$ 10,000	$ 19,810,000	$ (11,533,000)	$ 8,287,000		$ 8,287,000
Balance, shares at Sep. 30, 2018	10,177,496
Adjustments to consolidate variable interest entities			(257,000)	(257,000)		(257,000)
Common stock issued for cash		35,000		35,000		35,000
Common stock issued for cash, shares	51,418
Correction to 2018 cashless exercise of stock options
Correction to 2018 cashless exercise of stock options, shares	15,662
Investment in South African Ventures	$ 8,000	14,017,000		14,025,000		14,025,000
Investment in South African Ventures, shares	8,250,000
Investment in West Coast Ventures	$ 3,000	4,432,000		4,435,000	1,352,000	5,787,000
Investment in West Coast Ventures, shares	2,500,000
Investment in NVD RE					1,042,000	1,042,000
Issuance of common stock for related party acquisitions	$ 12,000			12,000		12,000
Issuance of common stock for related party acquisitions, shares	12,500,000
Yerba Buena acquisition	$ 2,000	3,487,000		3,489,000		3,489,000
Yerba Buena acquisition, Shares	2,492,266
Asset Purchase Agreement - 399 & 451 Wallis St and Applegate	$ 8,000	5,160,000		5,168,000		5,168,000
Asset Purchase Agreement - 399 & 451 Wallis St and Applegate, shares	7,553,723
Investment in YMY		487,000		487,000	721,000	1,208,000
Investment in YMY, shares	187,500
Canaccord Fee		35,000		35,000		35,000
Canaccord Fee, shares	16,666
Inducement cost to convert convertible notes		973,000		973,000		973,000
Issuance of common stock related to separation agreement		18,000		18,000		18,000
Issuance of common stock related to separation agreement, shares	18,900
Stock based compensation	$ 8,000	10,174,000		10,182,000		10,182,000
Stock based compensation, shares	7,060,754
Impairment on investment in South African Ventures
Issuance of common stock related to conversion of convertible notes	$ 1,000	2,574,000		2,575,000		2,575,000
Issuance of common stock related to conversion of convertible notes, shares	1,430,556
Net loss			(28,594,000)	(28,594,000)	(391,000)	(28,985,000)
Balance at Sep. 30, 2019	$ 52,000	61,202,000	(40,384,000)	20,870,000	2,724,000	23,594,000
Balance, shares at Sep. 30, 2019	52,254,941
Adjustments to consolidate variable interest entities
Asset Purchase Agreement - 399 & 451 Wallis St and Applegate
Stock based compensation	$ 0	165,000	0	165,000	0	$ 165,000
Stock based compensation, shares	472,506					18,750
Impairment on investment in South African Ventures
Issuance of common stock in connection with consulting agreement	$ 1,000	925,000	0	926,000	0	926,000
Issuance of common stock in connection with consulting agreement, shares	1,162,916
Issuance of common stock in connection with asset acquisitions	$ 13,000	9,921,000	0	9,934,000	0	9,934,000
Issuance of common stock in connection with asset acquisitions, shares	12,480,040
Issuance of common stock related to interest on convertible notes	$ 1,000	291,000	0	292,000	0	292,000
Issuance of common stock related to interest on convertible notes, Shares	703,809
Derivatives
Issuance of common stock in connection with share exchange agreement	$ 0	196,000	0	196,000	(392,000)	(196,000)
Issuance of common stock in connection with share exchange agreement, shares	386,035
Consolidated Ventures of Oregon equity		1,818,000	0	1,818,000	0	1,818,000
Cancellation of common stock in connection with stock purchase agreements	$ (1,000)	0	0	(1,000)	0	(1,000)
Cancellation of common stock in connection with stock purchase agreements, shares	(700,000)
Issuance of common stock in connection with cash	$ 1,000	449,000	0	450,000	0	450,000
Issuance of common stock in connection with cash, shares	845,238
Issuance of common stock related to conversion of convertible notes	$ 0	196,000	0	196,000	0	196,000
Issuance of common stock related to conversion of convertible notes, shares	228,260
Issuance of common stock related to purchase of minority interest	$ 1,000	0	0	1,000	0	1,000
Issuance of common stock related to purchase of minority interest, shares	425,000
Issuance of options in connection with consulting agreement		904,000	0	904,000	0	904,000
Issuance of options in connection with employment agreement		77,000	0	77,000	0	77,000
Repricing of warrants in association with promissory notes and consulting agreements		81,000	0	81,000	0	81,000
Other		85,000	0	85,000	0	85,000
Net loss			(11,002,000)	(11,002,000)	(492,000)	(11,493,000)
Balance at Sep. 30, 2020	$ 68,000	$ 76,310,000	$ (51,386,000)	$ 24,992,000	$ 1,840,000	$ 26,832,000
Balance, shares at Sep. 30, 2020	68,258,745

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities
Net loss	$ (11,493)	$ (28,985)
Equity method investee losses	253	6,547
Net loss before equity method investment	(11,240)	(22,438)
Adjustments to reconcile net loss to net cash used in operating activities:
Adjustments to consolidate variable interest entities		(257)
Stock-based compensation expense	2,073	10,182
Issuance of common stock in connection with convertible notes		35
Issuance of common stock related to separation agreement		18
Depreciation and amortization	2,366	1,228
Impairment of subscription receivable		700
Impairment of intangible assets		450
Impairment of property and equipment		1,682
Warrants issued in relation to consulting agreements		893
Accrued interest		431
Amortization of debt discount	1,448	903
Inducement to convert convertible notes		973
Loss on extinguishment of rent		1,159
Change in fair value of derivative liability	190	(1,011)
Change in fair value of warrant liability	(1,065)	(1,209)
Foreign currency translation adjustment	(15)	36
Other
Changes in operating assets and liabilities:
Accounts receivable, net of allowance for doubtful accounts	316	(257)
Prepaid expenses and other current assets	(331)	295
Inventory	(531)
Other assets	66	(778)
Accounts payable and accrued expenses	1,695	438
Other liabilities		(22)
Net cash used in operating activities	(5,028)	(6,549)
Cash flows from investing activities
Purchase of property and equipment	(471)	(1,375)
Net cash received from acquisitions	81	8,753
Investment in equity method investees		(1,383)
Refund of investment in equity method investees	229	333
Funding of joint venture note receivable	(1,266)
Cash acquired upon consolidation of Consolidated Ventures of Oregon	202
Related party advances received	540
Advanced received prior to acquisition	150
Investment in affiliates
Net cash provided in investing activities	(535)	6,328
Cash flows from financing activities
Proceeds from the issuance of common stock	450	35
Proceeds from notes payable and advances	2,436
Proceeds from the convertible notes, net of fees paid		2,736
Payments for loan fees	(41)
Proceeds from mortgages, net of fees paid	2,219	300
Repayments of notes payable	(711)	(272)
Net cash provided by financing activities	4,353	2,799
Net (decrease) increase in cash and cash equivalents	(1,210)	2,578
Cash and cash equivalents at the beginning of the period	3,339	761
Cash and cash equivalents at the end of the period	2,129	3,339
Supplemental disclosure of cash flow information:
Cash paid for interest	465	216
Cash paid for taxes		15
Supplemental disclosure of noncash activities:
Common stock issued in connection with notes payable		2,575
Asset purchase agreement-399 & 451 Wallis St and Applegate		5,168
Investment in South African Ventures		6,475
Investment in West Coast Ventures		2,435
Investment in Yerba Buena		3,489
Investment in YMY		1,208
Issuance of common stock for related party acquisitions		12
Financed Insurance	547	292
Investment in affiliate financed with note		1,000
Issuance of common stock related to separation agreement		18
Interest paid in the form of common stock	196
Yerba purchase note payable		400
YMY purchase note payable		375
Non-cash fees in connection with mortgage re-finance	272
Conversion of Note Receivable into equity method investment	481
Consolidation of CVO	1,818
Conversion of debt to equity	291
Acquisition of Seven LV	12,714
Building acquired from related party with equity, net of lien acquired	394
Acquisition of NVDRE interest	$ 386

Incorporation and Operations an

Incorporation and Operations and Going Concern	12 Months Ended
	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Incorporation and Operations and Going Concern	1. Incorporation and Operations and Going Concern Stem Holdings, Inc. (“Stem” or the “Company”) is a Nevada corporation incorporated on June 7, 2016. The Company is a multi-state, vertically integrated, cannabis company that purchases, improves, leases, operates and invests in properties for use in the production, distribution and sales of cannabis and cannabis-infused products licensed under the laws of the states of Oregon, Nevada, California, Massachusetts and Oklahoma. As of September 30, 2020, Stem had ownership interests in 22 state issued cannabis licenses including nine (9) licenses for cannabis cultivation, three (3) licenses for cannabis production, five (5) licenses for cannabis processing, one (1) license for cannabis wholesale distribution, one (1) license for hemp production and ten (10) cannabis dispensary licenses. Stem’s partner consumer brands are award-winning and nationally known, and include cultivators, TJ’s Gardens, Travis X James, and Yerba Buena; retail brands, Stem and TJ’s; infused product manufacturers, Cannavore and Supernatural Honey; and a CBD company, Dose-ology. As of September 30, 2020, the Company has acquired nine commercial properties and leased a tenth property, located in Oregon and Nevada, and has entered into leases to related entities for these properties (see Note 18). As of September 30, 2020, the buildout of these properties to support cannabis related operations was either complete or near completion. The Company has incorporated eight wholly-owned subsidiaries –Stem Holdings Oregon, Inc., Stem Holdings IP, Inc., Opco, LLC, Stem Holdings Agri, Inc., Stem Group Oklahoma, Inc., Opco Holdings, Inc., Foothills and Consolidated Ventures of Oregon, Inc., Stem, through its subsidiaries, is currently in the process of finalizing the investment in and acquisition of entities that engage directly in the production and sale of cannabis, thereby transitioning from a real estate company, with a focus on cannabis industry tenants, to a vertically integrated, multi-state cannabis operating company. The Company’s stock is publicly traded and is listed on the Canadian Securities Exchange under the symbol “STEM” and the OTCQX exchange under the symbol “STMH”. Going Concern At September 30, 2020, the Company had approximate balances of cash and cash equivalents of $2.1 million, negative working capital of approximately $9.2 million, and an accumulated deficit of $51.4 million. These audited consolidated financial statements have been prepared on a going concern basis, which assumes that the Company will be able to realize its assets and discharge its liabilities in the normal course of business. While the recreational use of cannabis is legal under the laws of certain States, where the Company has and is working towards further finalizing the acquisition of entities or investment in entities that directly produce or sell cannabis, the use and possession of cannabis is illegal under United States Federal law for any purpose, by way of Title II of the Comprehensive Drug Abuse Prevention and Control Act of 1970, otherwise known as the Controlled Substances Act of 1970 (the “ACT”). Cannabis is currently included under Schedule 1 of the Act, making it illegal to cultivate, sell or otherwise possess in the United States. On January 4, 2018, the office of the Attorney General published a memo regarding cannabis enforcement that rescinds directives promulgated under former President Obama that eased federal enforcement. In a January 8, 2018 memo, Jefferson B. Sessions, then Attorney General of the United States, indicated enforcement decisions will be left up to the U.S. Attorney’s in their respective states clearly indicating that the burden is with “federal prosecutors deciding which cases to prosecute by weighing all relevant considerations, including federal law enforcement priorities set by the Attorney General, the seriousness of the crime, the deterrent effect of federal prosecution, and the cumulative impact of particular crimes on the community.” Subsequently, in April 2018, President Trump promised to In December 2019, an outbreak of a novel strain of coronavirus (COVID-19) originated in Wuhan, China, and has since spread to several other countries, including the United States. On June 11, 2020, the World Health Organization characterized COVID-19 as a pandemic. In addition, as of the time of the filing of this Annual Report on Form 10-K, several states in the United States have declared states of emergency, and several countries around the world, including the United States, have taken steps to restrict travel. The existence of a worldwide pandemic, the fear associated with COVID-19, or any, pandemic, and the reactions of governments in response to COVID-19, or any, pandemic, to regulate the flow of labor and products and impede the travel of personnel, may impact our ability to conduct normal business operations, which could adversely affect our results of operations and liquidity. Disruptions to our supply chain and business operations disruptions to our retail operations and our ability to collect rent from the properties which we own, personnel absences, or restrictions on the shipment of our or our suppliers’ or customers’ products, any of which could have adverse ripple effects throughout our business. If we need to close any of our facilities or a critical number of our employees become too ill to work, our production ability could be materially adversely affected in a rapid manner. Similarly, if our customers experience adverse consequences due to COVID-19, or any other, pandemic, demand for our products could also be materially adversely affected in a rapid manner. Global health concerns, such as COVID-19, could also result in social, economic, and labor instability in the markets in which we operate. Any of these uncertainties could have a material adverse effect on our business, financial condition or results of operations. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. Should the United States Federal Government choose to begin enforcement of the provisions under the Act, the Company through its wholly owned subsidiaries could be prosecuted under the Act and the Company may have to immediately cease operations and/or be liquidated upon their closing of the acquisition or investment in entities that engage directly in the production and or sale of cannabis. Management believes that the Company has access to capital resources through potential public or private issuances of debt or equity securities. However, if the Company is unable to raise additional capital, it may be required to curtail operations and take additional measures to reduce costs, including reducing its workforce, eliminating outside consultants, and reducing legal fees to conserve its cash in amounts sufficient to sustain operations and meet its obligations. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might become necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation The Company’s consolidated financial statements been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All material intercompany accounts and transactions have been eliminated during the consolidation process. The Company manages its operations as a single segment for the purposes of assessing performance and making operating decisions. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. The most significant estimates included in these consolidated financial statements are those associated with the assumptions used to value equity instruments, valuation of its long live assets for impairment testing and the valuation of inventory. These estimates and assumptions are based on current facts, historical experience and various other factors believed to be reasonable given the circumstances that exist at the time the financial statements are prepared. Actual results may differ materially and adversely from these estimates. To the extent there are material differences between the estimates and actual results, the Company’s future results of operations will be affected. Reclassifications Certain amounts in the Company’s consolidated financial statements for prior periods have been reclassified to conform to the current period presentation. These reclassifications have not changed the results of operations of prior periods. Principles of Consolidation The Company’s policy is to consolidate all entities that it controls by ownership of a majority of the outstanding voting stock. In addition, the Company consolidates entities that meet the definition of a variable interest entity (“VIE”) for which it is the primary beneficiary. The primary beneficiary is the party who has the power to direct the activities of a VIE that most significantly impact the entity’s economic performance and who has an obligation to absorb losses of the entity or a right to receive benefits from the entity that could potentially be significant to the entity. For consolidated entities that are less than wholly owned, the third party’s holding of equity interest is presented as noncontrolling interests in the Company’s Consolidated Balance Sheets and Consolidated Statements of Changes in Stockholders’ Equity. The portion of net loss attributable to the noncontrolling interests is presented as net loss attributable to noncontrolling interests in the Company’s Consolidated Statements of Operations. In August 2016, the Company and certain shareholders of the Company entered into a “Multi Party” Agreement, in which the Company became obligated to lease or acquire three separate real estate assets, and separately, if certain events occur, additional real estate assets held by entities related to those shareholders. The Agreement also gives the Company the right of first refusal in regard to certain properties owned by the persons and entities affiliated with the parties of the Agreement so long as certain targets are met. In the quarter ended June 30, 2019, the Company issued 12,500,000 shares of its common stock (shares are held in escrow) as it is currently attempting to acquire the set of entities that include Consolidated Ventures of Oregon, LLC (“CVO”) and Opco Holdings, LLC (“Opco”) which comprise the entities within the Multi Party Agreement. On September 6, 2020, the Company received the regulatory approval to transfer all the licenses held under both CVO and Opco. Subsequently, the Company has completed the acquisition for the period ended September 30, 2020, as a result, the Company is no longer engaged primarily in property rental operations but has taken over the operations of its primary renters, which is the cultivation, production and sale of cannabis and related productions. Since CVO and Opco are related to the Company, the acquisition, was not accounted for as a business combination at fair value under the codification sections of ASC 805. The assets and liabilities transferred to the Company at their historical cost and the Company has included the operations of Opco for all periods presented and included the operations of CVO for the period of April 1, 2020 through September 30, 2020. The Company has therefore recorded the par value of the shares issued of $12,500 as of September 30, 2020. As of September 30, 2020, the Company has consolidated the entities within the Opco Holdings Group and CVO as the Company has determined that they are now material. The accompanying consolidated financial statements include the accounts of Stem Holdings, Inc. and its wholly owned subsidiaries, Stem Holdings Oregon, Inc., Stem Holdings IP, Inc., Opco, LLC, Stem Holdings Agri, Inc., Stem Group Oklahoma, Inc., Opco Holdings, Inc., Foothills and Consolidated Ventures of Oregon, Inc. In addition, the Company has consolidated YMY Ventures, SAV, LLC; WCV, LLC and NVDRE, Inc. under the variable interest requirements. Opco Holdings, Inc. and CVO and its subsidiaries are included in the consolidated financial statements due to its historical related party relationship. All material intercompany accounts, transactions, and profits have been eliminated in consolidation. Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less at the time of purchase to be cash equivalents. Financial instruments that potentially subject the Company to a concentration of credit risk consist of cash and cash equivalents. The Company’s cash is primarily maintained in checking accounts. These balances may, at times, exceed the U.S. Federal Deposit Insurance Corporation insurance limits. As of September 30, 2020, and 2019, the Company had no cash equivalents or short-term investments. The Company has not experienced any losses on deposits of cash and cash equivalents. Accounts Receivable Accounts receivable are shown on the face of the consolidated balance sheets, net of an allowance for doubtful accounts. The Company analyzes the aging of accounts receivable, historical bad debts, customer creditworthiness and current economic trends, in determining the allowance for doubtful accounts. The Company does not accrue interest receivable on past due accounts receivable. As of September 30, 2020, and 2019 the reserve for doubtful accounts was $35 thousand. Inventory Inventory is comprised of raw materials, finished goods and work-in-progress such as pre-harvested cannabis plants and by-products to be extracted. The costs of growing cannabis including but not limited to labor, utilities, nutrition, and irrigation, are capitalized into inventory until the time of harvest. Inventory is stated at the lower of cost or net realizable value, determined using weighted average cost. Cost includes expenditures directly related to manufacturing and distribution of the products. Primary costs include raw materials, packaging, direct labor, overhead, shipping and the depreciation of manufacturing equipment and production facilities determined at normal capacity. Manufacturing overhead and related expenses include salaries, wages, employee benefits, utilities, maintenance, and property taxes. Net realizable value is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. At the end of each reporting period, the Company performs an assessment of inventory obsolescence to measure inventory at the lower of cost or net realizable value. Factors considered in the determination of obsolescence include slow-moving or non-marketable items. Prepaid Expenses and Other Current Assets Prepaid expenses consist of various payments that the Company has made in advance for goods or services to be received in the future. These prepaid expenses include consulting, advertising, insurance, and service or other contracts requiring up-front payments. Property and Equipment Property, equipment, and leasehold improvements are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Repairs and maintenance expenditures that do not extend the useful lives of related assets are expensed as incurred. Expenditures for major renewals and improvements are capitalized, while minor replacements, maintenance, and repairs, which do not extend the asset lives, are charged to operations as incurred. Upon sale or disposition, the cost and related accumulated depreciation are removed from the accounts and any gain or loss is included in operations. The Company continually monitors events and changes in circumstances that could indicate that the carrying balances of its property, equipment and leasehold improvements may not be recoverable in accordance with the provisions of ASC 360, “Property, Plant, and Equipment.” When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. See “Note 3 – Property, Equipment and Leasehold Improvements”. Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided on a straight-line method over the estimated useful lives of the assets. The Company estimates useful lives as follows: Buildings 20 years Leasehold improvements Shorter of term of lease or economic life of improvement Furniture and equipment 5 years Signage 5 years Software and related 5 years Impairment of Long-Lived Assets The Company reviews the carrying value of its long-lived assets, which include property and equipment, for indicators of impairment whenever events or changes in circumstances indicate that the carrying value of an asset or asset group may not be recoverable. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events. The Company does not test for impairment in the year of acquisition of properties, as long as those properties are acquired from unrelated third parties. The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. In cases where estimated future net undiscounted cash flows are less than the carrying value, an impairment loss is recognized equal to an amount by which the carrying value exceeds the fair value of the asset or asset group. Fair value is generally determined using the assets expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated and amortized prospectively over the newly determined remaining estimated useful lives. During the year ended September 30, 2020, the Company determined that no impairment was required. An impairment expense of $1.7 million was recorded in the year ended September 30, 2019. Capitalization of Project Costs The Company’s policy is to capitalize all costs that are directly identifiable with a specific property, would be capitalized if the Company had already acquired the property, and when the property, or an option to acquire the property, is being actively sought after, and either funds are available or will likely become available to exercise their option. All amounts shown capitalized prior to acquisition of a property are included under the caption of Project Costs within the “Deposits and other assets” line item in the consolidated balance sheet. Equity Method Investments Investments in unconsolidated affiliates are accounted for under the equity method of accounting, as appropriate. The Company accounts for investments in limited partnerships or limited liability corporations, whereby the Company owns a minimum of 5.0% of the investee’s outstanding voting stock, under the equity method of accounting. These investments are recorded at the amount of the Company’s investment and adjusted each period for the Company’s share of the investee’s income or loss, and dividends paid. During the year ended September 30, 2020, the Company recognized its share of investee losses of approximately $0.25 million. The losses related to its investment in the year ended September 30, 2020 in East Coast Packers LLC (“ECP”) was approximately $0.24 million and Tilstar Medical, LLC (“TIL”) of approximately $0.01 million. During the year ended September 30, 2019, the Company recognized its share of investee losses of approximately $6.5 million. The losses related to its investment in Stempro International, Inc. (acquired in the acquisition of South African Ventures, LLC (“SAV”) of approximately $5.775 million, ECP of $0.03 million, SOK Management, LLC of approximately $0.5 million and TIL of approximately $0.25 million. Asset Acquisitions The Company has adopted ASU 2017-01, which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as businesses acquisitions. As a result of adopting ASU 2017-01, acquisitions of real estate and cannabis licenses do not meet the definition of a business combination and were deemed asset acquisitions, and the Company therefore capitalized these acquisitions, including its costs associated with these acquisitions. Goodwill and Intangible Assets Goodwill. Intangible Assets An intangible asset with an indefinite useful life is not amortized but assessed for impairment annually, or more frequently, when events or changes in circumstances occur indicating that it is more likely than not that the indefinite-lived asset is impaired. Impairment exists when the carrying amount exceeds its fair value. In testing for impairment, the Company has the option to first perform a qualitative assessment to determine whether it is more likely than not that an impairment exists. If it is determined that it is not more likely than not that an impairment exists, a quantitative impairment test is not necessary. If the Company concludes otherwise, it is required to perform a quantitative impairment test. To the extent an impairment loss is recognized, the loss establishes the new cost basis of the asset that is amortized over the remaining useful life of that asset, if any. Subsequent reversal of impairment losses is not permitted. During the years ended September 30, 2020 and 2019, the Company determined that there were not any impairments related to intangible assets. Business Combinations The Company applies the provisions of ASC 805 in the accounting for acquisitions. ASC 805 requires the Company to recognize separately from goodwill the assets acquired, and the liabilities assumed at their acquisition date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred over the net of the acquisition date fair values of the assets acquired and the liabilities assumed. While the Company uses its best estimates and assumptions to accurately apply preliminary value to assets acquired and liabilities assumed at the acquisition date as well as contingent consideration, where applicable, these estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, the Company records adjustments in the current period, rather than a revision to a prior period. Upon the conclusion of the measurement period or final determination of the values of the assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recorded in the consolidated statements of operations. Accounting for business combinations requires management to make significant estimates and assumptions, especially at the acquisition date, including estimates for intangible assets, contractual obligations assumed, restructuring liabilities, pre-acquisition contingencies, and contingent consideration, where applicable. Although the Company believes the assumptions and estimates made have been reasonable and appropriate, they are based in part on historical experience and information obtained from management of the acquired companies and are inherently uncertain. Unanticipated events and circumstances may occur that may affect the accuracy or validity of such assumptions, estimates, or actual results. Contingent Consideration The Company accounts for “contingent consideration” according to FASB ASC 805, “Business Combinations” (“FASB ASC 805”). Contingent consideration typically represents the acquirer’s obligation to transfer additional assets or equity interests to the former owners of the acquiree if specified future events occur or conditions are met. FASB ASC 805 requires that contingent consideration be recognized at the acquisition-date fair value as part of the consideration transferred in the transaction. FASB ASC 805 uses the fair value definition in Fair Value Measurements, which defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As defined in FASB ASC 805, contingent consideration is (i) an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree, if specified future events occur or conditions are met or (ii) the right of the acquirer to the return of previously transferred consideration if specified conditions are met. Warrant Liability The Company accounts for certain common stock warrants outstanding as a liability at fair value and adjusts the instruments to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in the Company’s consolidated statements of operations. The fair value of the warrants issued by the Company has been estimated using Monte Carlo simulation model. Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in the statement of operations. If the conversion feature does not require recognition of a bifurcated derivative, the convertible debt instrument is evaluated for consideration of any beneficial conversion feature (“BCF”) requiring separate recognition. When the Company records a BCF, the intrinsic value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument (offset to additional paid-in capital) and amortized to interest expense over the life of the debt. Income Taxes The provision for income taxes is determined in accordance with ASC 740, “Income Taxes”. The Company files a consolidated United States federal income tax return. The Company provides for income taxes based on enacted tax law and statutory tax rates at which items of income and expense are expected to be settled in our income tax return. Certain items of revenue and expense are reported for Federal income tax purposes in different periods than for financial reporting purposes, thereby resulting in deferred income taxes. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company has incurred net operating losses for financial-reporting and tax-reporting purposes. As of September 30, 2020, and 2019, such net operating losses were offset entirely by a valuation allowance. The Company recognizes uncertain tax positions based on a benefit recognition model. Provided that the tax position is deemed more likely than not of being sustained, the Company recognizes the largest amount of tax benefit that is greater than 50.0% likely of being ultimately realized upon settlement. The tax position is derecognized when it is no longer more likely than not of being sustained. The Company classifies income tax related interest and penalties as interest expense and selling, general and administrative expense, respectively, on the consolidated statements of operations. In December 2017, the Tax Cuts and Jobs Act (TJCA or the Act) was enacted, which significantly changes U.S. tax law. In accordance with ASC 740, “Income Taxes”, the Company is required to account for the new requirements in the period that includes the date of enactment. The Act reduced the overall corporate income tax rate to 21.0%, created a territorial tax system (with a one-time mandatory transition tax on previously deferred foreign earnings), broadened the tax base and allowed for the immediate capital expensing of certain qualified property. Revenue Recognition Cannabis Dispensary, Cultivation and Production The Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the entity expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that an entity determines are within the scope of Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers (Topic 606), the entity performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company assesses the goods or services promised within each contract and determines those that are performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Revenue for the Company’s product sales has not been adjusted for the effects of a financing component as the Company expects, at contract inception, that the period between when the Company’s transfers control of the product and when the Company receives payment will be one year or less. Product shipping and handling costs are included in cost of product sales. Effective October 1, 2019, the Company adopted the requirements of ASU 2014-09 (ASC 606) and related amendments, using the modified retrospective method. The adoption of ASC 606 did not have a significant impact on the Company’s revenue recognition policy as revenues related to wholesale and retail revenue are recorded upon transfer of merchandise to the customer, which was the effective policy under ASC 605 previously. The following policies reflect specific criteria for the various revenue streams of the Company: Revenue is recognized upon transfer of retail merchandise to the customer upon sale transaction, at which time its performance obligation is complete. Revenue is recognized upon delivery of product to the wholesale customer, at which time the Company’s performance obligation is complete. Terms are generally between cash of delivery to 30 days for the Company’s wholesale customers. The Company’s sales environment is somewhat unique, in that once the product is sold to the customer (retail) or delivered (wholesale) there are essentially no returns allowed or warranty available to the customer under the various state laws. Leasing Operations The Company recognizes rental revenue from tenants, including rental abatements, lease incentives and contractual fixed increases attributable to operating leases, on a straight-line basis over the term of the related leases when collectability is reasonably assured. The Company makes estimates of the collectability of its tenant receivables related to base rents, straight-line rent, and other revenues. In the current fiscal year, the Company began significant rental operations. The Company considers such things as historical bad debts, tenant creditworthiness, current economic trends, facility operating performance, lease structure, developments relevant to a tenant’s business, and changes in tenants’ payment patterns in its analysis of accounts receivable and its evaluation of the adequacy of the allowance for doubtful accounts. Specifically, for straight-line rent receivables, the Company’s assessment includes an estimation of a tenant’s ability to fulfill its rental obligations over the remaining lease term. Disaggregation of Revenue In the year ended September 30, 2019, the Company’s revenue was primarily rental of land, buildings, and improvements in nature, and governed primarily under ASC 840. In the year ended September 30, 2020, a substantial portion of the Company’s rental revenue is eliminated upon consolidation. Revenue reported is primarily from the sale of cannabis and related products accounted for under ASC 606. The following table illustrates our revenue by type related to the years ended September 30, 2020 and 2019: 2020 2019 Revenue Wholesale $ 3,832 $ 1,170 Retail 12,389 1,494 Rental 35 83 Other 115 41 Total revenue 16,371 2,788 Discounts and returns (2,397 ) (337) Net Revenue $ 13,974 $ 2,451 Geographical Concentrations As of September 30, 2020, the Company is primarily engaged in the production and sale of cannabis, which is only legal for recreational use in 15 states and DC, with lesser legalization, such as for medical use in an additional 20 states and DC, as of the time of these consolidated financial statements. In addition, the United States Congress has passed legislation, specifically the Agriculture Improvement Act of 2018 (also known as the “Farm Bill”) that has removed production and consumption of hemp and associated products from Schedule 1 of the Controlled Substances Act. Cost of Goods Sold Cost of sales represents costs directly related to manufacturing and distribution of the Company’s products. Primary costs include raw materials, packaging, direct labor, overhead, shipping and handling and the depreciation of manufacturing equipment and production facilities. Manufacturing overhead and related expenses include salaries, wages, employee benefits, utilities, maintenance, and property taxes. The Company recognizes the cost of sales as the associated revenues are recognized. Fair value of Financial Instruments As defined in the authoritative guidance, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. To estimate fair value, the Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated or generally unobservable. The authoritative guidance establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (“Level 1” measurements) and the lowest priority to unobservable inputs (“Level 3” measurements). The three levels of the fair value hierarchy are as follows: Level 1 — Observable inputs such as quoted prices in active markets at the measurement date for identical, unrestricted assets or liabilities. Level 2 — Other inputs that are observable, directly, or indirectly, such as quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. Level 3 — Unobservable inputs for which there is little or no market data and which the Company makes its own assumptions about how market participants would price the assets and liabilities. In instances in which multiple levels of inputs are used to measure fair value, hierarchy classification is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Stock-based compensation The Company accounts for share-based payment awards exchanged for services at the estimated grant date fair value of the award. Stock options issued under the Company’s long-term incentive plans are granted with an exercise price equal to no less than the market price of the Company’s stock at the date of grant and expire up to ten years from the date of grant. These options generally vest on the grant date or over a one- year period. The Company estimates the fair value of stock option grants using the Black-Scholes option pricing model and the assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. Expected Term Expected Volatility Risk-Free Interest Rate Expected Dividend Effective January 1, 2017, the Company elected to account for forfeited awards as they occur, as permitted by Accounting Standards Update (“ASU”) 2016-09. Ultimately, the actual expenses recognized over the vesting period will be for those shares that vested. Prior to making this election, the Company estimated a forfeiture rate for awards at 0%, as the Company did not have a significant history of forfeitures. Loss per Share ASC 260, Earnings Per Share, requires dual presentation of basic and diluted earnings per share (“EPS”) with a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. Basic net loss per share of common stock excludes dilution and is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share of common stock reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity unless inclusion of such shares would be anti-dilutive. Since the Compa

Property, Plant & Equipment

Property, Plant & Equipment	12 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Property, Plant & Equipment	3. Property, Plant & Equipment Property and equipment consist of the following (in thousands): September 30, September 30, 2020 2019 Land $ 1,451 $ 1,451 Automobiles 61 61 Signage 19 19 Furniture and equipment 2,485 2,125 Leasehold improvements 3,455 3,197 Buildings and property improvements 12,981 9,719 Computer software 59 59 20,511 16,631 Accumulated depreciation (4,157 ) (1,925 ) Property and equipment, net $ 16,354 $ 14,706 Purchase of Building with Common Stock On July 10, 2019, the Company entered into an asset purchase agreement with an Oregon limited liability company which owns title to Real property (buildings and improvements) located at 399 and 451 Wallis Street, Eugene, Oregon for a total purchase price tendered in kind for approximately 6,322,058 shares of the Company’s common stock, which included the grant of 457,191 shares as the Company determined certain milestones were met within the Mutli-Party Agreement. The building and improvement acquired was recorded at its carrying value of approximately $2.99 million as the seller was a related party. The Company has expensed the value of the shares issued as part of the Multi-Party Agreement which were valued at approximately $1 million in the year ended September 30, 2019 and is included in the impairment of property and equipment on the statement of operations. Purchase of Land with Common Stock On July 10, 2019, the Company entered into an asset purchase agreement with an Oregon limited liability company which owns title to Real property (land) located at 12590 Highway 238, Jacksonville, Oregon 97503 for a total purchase price tendered in kind for 1,233,665 shares of the Company’s common stock. The land acquired was recorded at its carrying value of approximately $1.2 million as the seller was a related party. Depreciation expense was approximately $1.65 million and $1.2 million for the years ended September 30, 2020 and 2019, respectively. Depreciation expense is included in general and administrative expense. In the year ended September 30, 2019 there was an impairment recorded of approximately $0.7 million recorded in the statement of operations under the line-item impairment of property and equipment. Purchase of Building with Common Stock On November 1, 2019, the Company received 100.0% interest in Empire Holdings, LLC (“EH”), a related party. The entity has only one asset, a building. The Company treated the acquisition of EH as the purchase of the underlying building. EH leases its facilities to Kind Care, LLC. The Company purchased the property for $500,000 less the lien amount of $105,732 paid in kind and issued 394,270 shares of its common stock in satisfaction of the purchase price.

Inventory

Inventory	12 Months Ended
	Sep. 30, 2020
Inventory Disclosure [Abstract]
Inventory	4. Inventory Inventory consists of the following (in thousands): September 30, September 30, 2020 2019 Raw materials $ 222 $ 169 Work-in-progress 484 42 Finished goods 1,089 400 Total Inventory $ 1,795 $ 611 The Company’s inventory is related to eleven subsidiaries which are 100% owned by the Company and one subsidiary that is 50% owned by the Company. Raw materials and work-in-progress include the costs incurred for cultivation materials and live plants. Finished goods consists of cannabis products sent to retail locations or ready to be sold. No inventory reserve was recorded for the years ended September 30, 2020 and 2019 due to management’s assessment of the inventory on hand.

Equity Method Investments

Equity Method Investments	12 Months Ended
	Sep. 30, 2020
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	5. Equity method investments SOK Management, LLC During the year ended September 30, 2019, the Company advanced approximately $830,000 to a group of companies attempting to start up cannabis operations in Oklahoma. In May 2019, the Company and the group of entities entered into a formal agreement in which $500,000 of the advanced funds would become a 7% ownership interest in SOK Management, LLC. The remaining $330,000 of advanced funds were returned to the Company, and the Company is no longer required to advance further amounts. The Company accounted for its $500,000 investment in SOK Management LLC using the equity method of accounting. As of September 30, 2019, the Company recorded a loss on investment of $500,000, bringing its total investment to zero. Tilstar Medical, LLC In April 2019, the Company entered into an agreement to acquire 48% of the membership interest of Tilstar Medical, LLC (“TIL”). TIL is a startup operation located in Laurel, Maryland and owns a project management company which assists in procuring licenses for the production and sale of cannabis. The purchase price for the 48% interest was $550,000 to capitalize TIL which under the operating agreement occurs upon the execution of the agreement. As of September 30, 2019, the Company had funded the $550,000 and accounted for its investment using the equity method of accounting. The Company was not made aware at time of its investment in the type and magnitude of expenses that would be funded with its investment capital and is currently in the process of renegotiating the terms of the operating agreement. During the year ended September 30, 2019, Tilstar Medical along with its partner, Stem Holdings, Inc, received a letter from the Maryland Medical Cannabis commission with notification that we received stage one pre-approval for a processor license. The Companies application ranked amongst the top nine highest scoring applications for a medical cannabis processor license. Final awards will be issued during calendar year 2020. As of September 30, 2020, and 2019, the difference between the investment and the percentage of net assets attributable to the Company’s investment was approximately $0.27 and $0.28 million, respectively. During the years ended September 30, 2020 and 2019, the Company recorded its share of investee losses and a loss on investment of approximately $14,000 and $279,000, respectively. Community Growth Partners, Inc On January 6, 2020, the Company issued a convertible promissory note to Community Growth Partners Holdings, Inc., (“CGS”) which will act as a line of credit. Subject to the terms and conditions of the note, CGS promises to pay the Company all of the outstanding principal together with interest on the unpaid principal balance upon the date that is twelve months after the effective date and shall be payable as follows: (a)The Company agrees to make several loans to CGS from time to time upon request of CGS in amounts not to exceed the principal sum of $2,000,000, (b) Payment of principal and interest shall be immediately available funds, (c) This note may be prepaid in whole or in part at any time without premium or penalty. Any partial prepayment shall be applied against the principal amount outstanding, (d) The unpaid principal amount outstanding under this note shall bear interest commencing upon the first advance at the rate of 10% per annum through the maturity date, calculated on the basis of a 365-day, until the entire indebtedness is fully paid, (e) Upon the closing of a $2,000,000 financing by the Company, all of the principal and interest shall automatically convert into equity shares of CGS at the price obtained by the qualified financing. A portion of the note has been converted into 7.0 % equity leaving a balance outstanding under the note as of September 30, 2020 of approximately $355,000.

Note Receivable

Note Receivable	12 Months Ended
	Sep. 30, 2020
Noncontrolling Interest [Abstract]
Note Receivable	6. Note Receivable On January 4, 2020, the Company issued a $355,000 promissory note to Community Growth Partners Holdings, Inc., (“CGS”). CGS is a cannabis license holder in Massachusetts. Subject to the terms and conditions of the note, CGS promises to pay the Company all of the outstanding balance together with interest the date that is six months after the opening of the Great Barrington Dispensary which has opened October 2020.

Consolidated Asset Acquisitions

Consolidated Asset Acquisitions	12 Months Ended
	Sep. 30, 2020
Business Combinations [Abstract]
Consolidated Asset Acquisitions	7. Consolidated Asset Acquisitions YMY Ventures LLC In September 2018, the Company entered into an agreement to acquire 50% of the membership interest of YMY Ventures LLC (“YMY”). YMY is a startup operation located near Las Vegas, Nevada and owns licenses for the production and sale of cannabis. The purchase price for the 50% interest was $750,000, with the first $375,000 paid into escrow upon signing, with the final $375,000 due upon closing, which under the agreement occurs when the license is transferred by the Nevada Department of Taxation and receipt of approval in transfer of ownership by the Division of Public and Behavioral Health of the City of North Las Vegas. As of June 30, 2019, the Company had funded the $375,000 into escrow and had provided the joint venture with additional funds primarily in the form of payments for work performed to acquire four licenses from the Nevada Department of Taxation in the amount of approximately $690,238. As of February 28, 2019, the Nevada Department of Taxation approved the change of ownership for four medical and recreational cultivation and production licenses held by YMY Ventures now owned by Stem Holdings, Inc. Pursuant to the agreement, the escrowed amount of $375,000 was released and an additional payment of $67,500 was issued in August 2019. The balance of $307,500 is being held and negotiated with the partners due to the additional funds over and above the original obligation to provide tenant improvements of $650,000. A $0.7 million non-controlling interest in connection with this asset acquisition is included in investment in affiliates. During the year ended September 30, 2019, the Company acquired an option for the acquisition of fifty percent (50%) membership interests of affiliated companies’ membership interest position in YMY and as consideration for the grant of the option, the Company issued four hundred and fifty thousand (450,000) dollars of its common stock at fair value of $2.40 per share. During the year ended September 30, 2019 the Company recorded an impairment related to this option in the amount of $450,000. NVD RE Corp. In April 2018, the Company received a 37.5% interest in NVD RE Corp. (“NVD”) upon its issuance to NVD of a commitment to contribute $1.275 million to NVD, which included the purchase price of $600,000 and an additional commitment to pay tenant improvement costs of $675,000. As of September 30, 2019, the Company paid $600,000 in cash for the real estate and not only fully funded its commitment but invested an additional $377,000 in capital over and above its original obligation. NVD used the funds provided to date by the Company to construct a cannabis indoor grow building and processing plant located near Las Vegas, Nevada and to continue the buildout of the property. The Company has no further commitment to fund the entity beyond its initial equity purchase commitment. NVD leases its facilities to YMY Ventures, LLC. $1.0 million non-controlling interest in connection with this asset acquisition is included in investment in affiliates. In the fiscal year ended September 30, 2019, NVD obtained $300,000 in proceeds from a mortgage on its property. The funds from this mortgage were advanced to the Company. In May 2020, the Company acquired an additional 12.5% interest in NVD by issuing 386,035 common shares at par value of $0.001. South African Ventures, Inc. On March 22, 2019, the Company entered into a definitive agreement to acquire South African Ventures, Inc. (“SAV”). The Company issued 8,250,000 shares of its common stock, with a fair value of $14.025 million or $1.70 per share, the closing price of the Company’s common stock on March 22, 2019. At the time of the acquisition, SAV was a shell with no operations with $7.55 million in cash, a subscription receivable of $0.7 million and a 49% ownership interest in a newly formed entity (see below). The Company has recorded a $5.775 million investment in equity method investees in connection with this acquisition (see below). As of September 30, 2019, the Company determined the investment was impaired and recorded a loss from equity method investees of $5.8 million on the accompanying consolidated statement of operations. In addition, the Company impaired the subscription receivable in full. SAV holds a 49% interest in Stempro International, Inc., a Nevada Corporation. Profile Solutions, Inc (“PISQ”) owns the remaining 51%. Stempro International, Inc. has received preliminary approval to become the only licensed growing farm and processing plant for medical cannabis and industrial hemp (the “Facility”) in The Kingdom of eSwatini f/k/a Swaziland (“eSwatini”) for a minimum of 10 years. Western Coast Ventures, Inc. On March 29, 2019, the Company entered into a definitive agreement to acquire Western Coast Ventures, Inc. (“WCV”). At the time of acquisition, WCV was a shell with cash of $2,000,000 and a 51% ownership with ILCA Holdings, Inc. (“ILCA”). At the time of acquisition of WCV, ILCA was also a shell with no operations, which has been issued a limited Conditional Use Permit for a Marijuana Production Facility (a “MPF”) by the City of San Diego, California, which will only be granting a total of 40 MPFs. As consideration for the acquisition, the Company issued 2,500,000 shares of its common stock, with a fair value of approximately $4.4 million or $1.47 per share, the Company’s closing stock price on March 29, 2019. The Company recorded $2.0 million of cash acquired and a $2.4 million investment in ILCA. The Company has recorded $3.8 million intangible assets (cannabis licenses) in connection with the acquisition of WCV and a $1.35 million non-controlling interest in connection with this acquisition. Included in Intangible assets, as of September 30, 2020, and 2019, the Company reported $1.35 million related to this acquisition.

Non-Controlling Interests

Non-Controlling Interests	12 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Non-Controlling Interests	8. Non-Controlling Interests Non-controlling interests in consolidated entities are as follows (in thousands): As of September 30, 2019 NCI Equity Net Loss NCI in Non- NVD RE Corp. $ 1,042 $ (53 ) $ 989 62.5 % Western Coast Ventures, Inc. 1,352 (64 ) 1,288 49.0 % YMY Ventures, Inc. 721 (274 ) 447 50.0 % $ 3,115 $ (391 ) $ 2,724 As of September 30, 2020 NCI Equity Net Loss NCI in Non- NVD RE Corp. (1) $ 597 $ (48 ) $ 549 50.0 % Western Coast Ventures, Inc. $ 1,288 (240 ) 1,048 49.0 % YMY Ventures, Inc. $ 447 (204 ) 243 50.0 % $ 2,332 $ (492 ) $ 1,840 (1) Reflects acquisition of additional 12.5% interest (see Note 7)

Business Combination

Business Combination	12 Months Ended
	Sep. 30, 2020
Business Combinations [Abstract]
Business Combination	9. Business Combination Yerba Buena, Oregon LLC On June 24, 2019, the Company completed the Asset Purchase Agreement (the “APA”) with Yerba Buena, Oregon LLC (“Yerba Buena”) and Preston Clarence Greene, Glenn R. McClish, Michael McClish, and Larry Heitman (collectively, the “Seller’s Members”) to purchase certain assets and assume certain liabilities of Yerba Buena (“the Net Assets”). Yerba Buena operates a wholesale cannabis production and sales operation in the state of Oregon. Purchase Price Allocation The Company allocated the purchase consideration to the fair value of the assets acquired and liabilities assumed as summarized in the table below ( Intangible assets $ 1,775 Goodwill 1,070 Accounts receivable 170 Inventory 372 Prepaid expenses and other current assets 25 Property and equipment 827 Accounts payable and accrued expenses - Purchase price $ 4,239 Upfront Consideration The upfront purchase price is paid as follows: ● Cash of $350,000; ● A promissory note in the principal amount of $400,000; ● Shares of Stem whereby the number of shares issued is equal to $1,580,581 divided by the lesser of: (a) 85% of the average closing price of Stem’s shares for the 30 trading days before the Closing Date; and (b) $2.40. Stem issued 1,019,370 shares of its common stock to settle this purchase price consideration. ● Shares of Stem whereby the number of shares issued is equal to $2,282,431 divided by the average closing price of Stem’s shares for the 30 trading days before June 30, 2019. On June 30, 2019, Stem issued 1,472,536 shares to settle the “June 30, 2019” purchase price consideration. Contingent Consideration Contingent consideration in the form of additional shares are issuable if the actual earnings before income taxes, depreciation, and amortization (“EBITDA”) for calendar year 2018 and 2019 exceeds $1,930,581 and $2,682,431, respectively. The Company assigned a zero probability to contingent consideration and as of September 30, 2019 and September 30, 2018, no contingent consideration was earned. Consideration Transferred Consideration transferred in a business combination is measured at fair value and is calculated as the sum of the acquisition-date fair values of the assets transferred by the acquirer, the liabilities incurred by the acquirer to the former owners of the acquire, and the equity interests issued by the acquirer. The following represents the consideration transferred in the acquisition of Yerba Buena (in thousands): Cash $ 350 Notes payable 400 Common stock 3,489 Total Purchase Price $ 4,239 Notes Payable Common Stock Shares Issued Closing Stock Price - June 24 Fair Value Interim Closing Date 1,019,730 $ 1.40 $ 1,428 June 30, 2019 1,472,536 $ 1.40 $ 2,061 Total 2,492,266 $ 3,489 The supplemental unaudited pro forma information, as if the Yerba acquisition had occurred on October 1, 2018, is as follows (in thousands): 2019 Revenues $ 4,066 Net Loss Attributable to Stem $ (26,243 ) Net Loss per Common Share Attributable to Stem Common Stockholders - Basic and Diluted $ (0.93 ) The supplemental unaudited pro forma information above is based on estimates and assumptions that we believe are reasonable. The pro forma information presented is not necessarily indicative of the consolidated results of operations in future periods or the results that would have been realized had the acquisition occurred on October 1, 2018. The supplemental pro forma results above exclude any benefits that may result from the acquisition due to synergies that are expected to be derived from the elimination of any duplicative costs. Seven Leaf Ventures Corp. (“7LV”) In March 2020, the Company acquired 100% of the voting interest in Seven Leaf Ventures Corp. (“7LV”), a private Alberta corporation, and its subsidiaries, pursuant to the terms of a share purchase agreement dated March 6, 2020. 7LV owns Foothills Health and Wellness, a medical dispensary, in the greater Sacramento, California area. In connection with the acquisition, the Company issued 12,085,770 shares of common stock to former shareholders of 7LV (“7LV Shares”). The Company also issued a replacement 10% unsecured convertible debentures in the aggregate principal amount of C$3,410 ($2,540 USD) (the “Replacement Debentures”), convertible into shares at a conversion price of C$1.67 per share at any time prior to May 3, 2021, to former holders of unsecured convertible debentures of 7LV. As part of the Acquisition, the Company assumed the obligations of 7LV with respect to the common share purchase warrants of 7LV outstanding on the closing of the acquisition, subject to appropriate adjustments to reflect the exchange ratio. Accordingly, the Company has assumed 1,022,915 common share purchase warrants (the “Warrants”), exercisable into shares at an exercise price of C$2.08 per share at any time prior to May 3, 2021, 299,975 Warrants, exercisable into shares at an exercise price of C$4.17 per share at any time prior to December 31, 2020 and 999,923 Warrants, exercisable into shares at an exercise price of C$0.50 at any time prior to October 10, 2020. Following the completion of the acquisition, 7LV is now a wholly owned subsidiary of the Company. Certain shareholders of 7LV, who collectively held approximately 74.5% of the 7LV Shares outstanding at the closing of the acquisition, have agreed to a contractual lock-up pursuant to which such shareholders will not transfer 25% of the Company’s shares received as part of the acquisition until approximately 90 days following the acquisition by 7LV of the Sacramento California Dispensary. The table below shows the warrant liability and embedded derivative liability recorded in connection with the 7LV convertible notes and the subsequent fair value measurement during the year ended September 30, 2020 in USD, ( in thousands Warrant Liability Derivative Liability Balance as of September 30, 2019 $ - $ - Issuance 772 244 Change in fair value (712 ) (190 ) Balance as of September 30, 2020 $ 60 $ 54 The following unaudited proforma condensed consolidated results of operations have been prepared as if the acquisition of 7LV had occurred on October 1, 2018. Year ended September 30, 2020 (Unaudited) Year ended September 30, 2019 (Unaudited) Revenue $ 16,337 $ 8,078 Net loss $ (11,396 ) $ (28,637 ) The unaudited proforma condensed consolidated results of operations are not necessarily indicative of results that would have occurred had the acquisitions occurred as of October 1, 2018 nor are they necessarily indicative of the results that may occur in the future. Included in the consolidated statement of operations for the year ended September 30, 2020 is $3,921 of revenue and $137 of net income attributable to 7LV. Purchase Price Allocation As of March 6, 2020, the Company allocated the purchase consideration to the fair value of the assets acquired and liabilities assumed as summarized in the table below ( Consideration Paid (in thousands) Estimated fair value of common stock issued $ 9,552 Estimated fair value of warrants issued 772 Estimated fair value of debt issued 2,540 Estimated fair value of embedded and bifurcated derivatives 244 Forgiveness of working capital advance (150 ) Total consideration paid $ 12,958 Assets acquired: (in thousands) Cash and cash equivalents $ 81 Fixed assets 54 Inventory 133 Goodwill 6,151 Intangible assets 7,684 Total assets acquired $ 14,103 Liabilities assumed: (in thousands) Accrued expenses and other current liabilities 1,145 Total liabilities assumed $ 1,145 Net assets acquired (in thousands) $ 12,958 Pursuant to the Asset Purchase Agreement (“APA”) between 7LV USA Corporation and the Company, upon the one year anniversary date of the closing the Company shall pay 7LV USA Corporation additional consideration of $1,220,000 less certain adjustments related to revenue targets per the APA less Consultant Compensation paid to the prior owners of 7LV USA Corporation. The goodwill of $6,151 will not be deductible for income tax purposes.

Intangible Assets, Net

Intangible Assets, Net	12 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets, net	10. Intangible Assets, net Intangible assets as of September 30, 2020 and 2019 (in thousands): Estimated Useful Life Cannabis Licenses Tradename Customer Relationship Non-compete Accumulated Amortization Net Carrying Amount Balance as September 30, 2019 $ 5,814 $ 147 $ 135 $ 220 $ - $ 6,316 YMY Ventures (1) 15 - - - - (51 ) (51 ) Western Coast Ventures, Inc. (1) 15 - - - - (162 ) (162 ) Yerba Buena 3-15 years - - - - (214 ) (214 ) Foothill (7LV) 15 6,865 311 508 - (304 ) 7,380 Other 5 - - - - - - Balance as September 30, 2020 $ 12,679 $ 458 $ 643 $ 220 $ (731 ) $ 13,269 (1) These represent provisional licenses that the Company acquired during the fiscal years ended September 30, 2019 and 2018. Actual amortization expense to be reported in future periods could differ from these estimates as a result of new intangible asset acquisitions, changes in useful lives or other relevant factors or changes. No amortization was recorded for the year ended September 30, 2019, as it was deemed immaterial. The following table is a runoff of expected amortization in the following 5 year period as of September 30: 2021 $ 987 2022 987 2023 955 2024 925 2025 925 Thereafter 8,490 $ 13,269

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Sep. 30, 2020
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	11. Accounts payable and accrued expenses Accounts payable and accrued expenses consist of the following (in thousands): September 30, 2020 September 30, 2019 Accounts payable $ 1,784 $ 707 Accrued credit cards 41 31 Accrued interest 134 106 Accrued payroll 616 - Other 408 238 Total Accounts Payable and Accrued Expenses $ 2,983 $ 1,082

Notes Payable and Advances

Notes Payable and Advances	12 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Notes Payable and Advances	12. Notes Payable and Advances The following table summarizes the Company’s short-term notes and advances, acquisition note payable, due to related party loans, and long-term debt, mortgages as of September 30, 2020 and 2019: September 30, 2020 2019 Equipment financing $ 27 $ 33 Insurance financing 177 160 Mortgages payable 923 2,191 Promissory notes, net of discounts 2,298 1,000 Due to related party 200 $ 3,625 $ 3,384 Acquisition notes payable 665 708 Total notes payable and advances $ 4,290 $ 4,092 Long-term mortgages $ 3,685 $ - Equipment financing Effective May 29, 2018, the Company entered into a 24-month premium finance agreement in consideration for a MT85 wide track loader in the principal amount of $27,844. The note bears no annual interest rate and requires the Company to make 24 monthly payments of $1,160 over the term of the note. As of September 30, 2020, and 2019, the obligation outstanding is$0 and $9,281, respectively. In Effective April 29, 2018, the Company entered into a 36-month premium finance agreement in consideration for a John Deere Gator Tractor in the principal amount of $15,710. The note bears no annual interest rate and requires the Company to make thirty-six monthly payments of $442 over the term of the note. As of September 30, 2020, and 2019, the obligation outstanding is $3,097 and $8,407, respectively. No amount was recorded for the premium for the non-interest-bearing feature of the note as it was immaterial. The note is secured by the equipment financed. November 2017, the Company entered into a promissory note in the amount of $21,749 from a vendor of the Company to finance the acquisition of a security electronics system in one of its properties. The promissory note bears an interest rate of 18% per annum and contains a 10% servicing fee. The note matures 24 months after issuance and is secured by certain security electronics purchased with proceeds of the note. This vendor is currently in a restructuring and is likely to go out of business. As of September 30, 2019, the Company has been notified that the vendor holding the note is in bankruptcy and during the year ended September 30, 2019 and 2020, the Company withheld payment under the note. The obligation remains outstanding at $14,950 as of September 30, 2020 and 2019. Pursuant to the Company’s acquisition of Yerba Buena the Company assumed a note payable obligation dated July 2017 related to a tractor which had a 60-month premium finance agreement. The principal amount was $28,905. The note bears no annual interest rate and requires the Company to make sixty monthly payments of $482 over the term of the note. As of September 30, 2020, and 2019, the obligation outstanding is $9,611 and $15,392, respectively. No amount was recorded for the premium for the non-interest-bearing feature of the note as it was immaterial. The note is secured by the equipment financed. Insurance financing Effective July 31, 2019, the Company entered into a 10-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $63,101. The note bears an annual interest rate of 7.63% and requires the Company to make ten monthly payments of $4,582 over the term of the note. As of September 30, 2019, the obligation outstanding is $36,658. As of September 30, 2020, the obligation has been paid in full. Effective July 31, 2019, the Company entered into a 10-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $78,900. The note bears an annual interest rate of 7.25% and requires the Company to make ten monthly payments of $5,756 over the term of the note. As of September 30, 2019, the obligation outstanding is $46,047. As of September 30, 2020, the obligation has been paid in full. Effective March 8, 2019, the Company entered into a 10-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $5,975. The note bears an annual interest rate of 5.75% and requires the Company to make ten monthly payments of $513 over the term of the note. As of September 30, 2019, the obligation outstanding is $2,540. As of September 30, 2020, the obligation has been paid in full. In February 2019, the Company entered into a 10-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $259,916. The note bears an annual interest rate of 5.75% and requires the Company to make ten monthly payments of $22,205 over the term of the note. As of September 30, 2019, the obligation outstanding is $66,615. As of September 30, 2020, the obligation has been paid in full. Effective May 24, 2019, the Company entered into a 9-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $11,440. The note bears an annual interest rate of 8.7% and requires the Company to make 9 monthly payments of $1,322 over the term of the note. As of September 30, 2019, the obligation outstanding is $6,611. As of September 30, 2020, the obligation has been paid in full. Effective July 31, 2018, the Company entered into a 9-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $54,702. The note bears an annual interest rate of 7.99% and requires the Company to make nine monthly payments of $4,435 over the term of the note. As of September 30, 2019, the obligation outstanding is $1,539. As of September 30, 2020, the obligation has been paid in full. Effective December 5, 2019, the Company entered into a 9-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $9,490. The note bears an annual interest rate of 8.7% and requires the Company to make 9 monthly payments of $685 over the term of the note. As of June 30, 2020, the obligation outstanding is $1,369. As of September 30, 2020, the obligation has been paid in full. Effective February 7, 2020, the Company entered into a 12-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $300,150. The note bears an annual interest rate of 7.46%. The Company paid $60,255 as a down payment on February 7, 2020, the note requires the Company to make 9 monthly payments of $22,718 over the remaining term of the note. As of September 30, 2020, the obligation outstanding is $90,871. Effective July 31, 2020, the Company entered into a 10-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $53,325. The note bears an annual interest rate of 7.5%. The Company paid $15,602 as a down payment on July 31, 2020, the note requires the Company to make 10 monthly payments of $3,772 over the remaining term of the note. As of September 30, 2020, the obligation outstanding is $30,178. Effective July 31, 2020, the Company entered into a 10-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $78,056. The note bears an annual interest rate of 7.5%. The Company paid $22,984 as a down payment on July 31, 2020, the note requires the Company to make 10 monthly payments of $5,507 over the remaining term of the note. As of September 30, 2020, the obligation outstanding is $44,057. Effective May 24, 2020, the Company entered into a 9-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $16,777. The note bears an annual interest rate of 8.7%. The Company paid $3,485 as a down payment on May 24, 2020, the note requires the Company to make 9 monthly payments of $1,339 over the remaining term of the note. As of September 30, 2020, the obligation outstanding is $6,662. Effective July 16, 2020, the Company entered into a 9-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $10,629. The note bears an annual interest rate of 11%. The Company paid $4,009 as a down payment on July 16, 2020, the note requires the Company to make 9 monthly payments of $736 over the remaining term of the note. As of September 30, 2020, the obligation outstanding is $5,149. Effective September 30, 2020, the Company entered into a 10-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $2,611. The note bears an annual interest rate of 7.0%. The Company paid $1,043 as a down payment on September 30, 2020, the note requires the Company to make 10 monthly payments of $156.79 over the remaining term of the note. As of September 30, 2020, the obligation outstanding is $1,568. Short-Term Mortgages payable On January 16, 2018, the Company consummated a “Contract for Sale” for a Farm Property in Mulino Oregon (the “Mulino Property”). The purchase price was $1,700,000 which was reduced by a rental credit of approximately $135,000 which is equivalent to nine months’ rent at $15,000 a month and an additional credit of $9,500 for additional work done on the property. In connection with the purchase of the property, the Company made a cash payment as down payment plus payment of closing costs in the amount of $370,637 and issued a promissory note in the amount of $1,200,000 with a maturity of January 2020. The Company will pay monthly installments of principal and interest (at a rate of 2% per annum) in the amount of $13,500, commencing in July 2018 through the maturity date (January 2020), at which time the entire unpaid principal balance and any remaining accrued interest shall be due and payable in full. No amount was recorded for the premium for the below market rate feature of the note as it was immaterial. The note is secured by a deed of trust on the property. The Company performed an analysis and determined that the rate obtained was below market, however, no premium was recorded as the Company determined it was immaterial. As of September 30, 2020, and 2019, the balance due is $922,500 and $1,027,500, respectively. On February 28, 2018, the Company executed a $550,000 mortgage payable on the Willamette property to acquire additional funds. The mortgage bears interest at 15% per annum. Monthly interest only payments began March 1, 2018 and continue each month thereafter until paid. The entire unpaid balance is due on March 1, 2020, the maturity date of the mortgage, and is secured by the underlying property. The Company paid costs of approximately $28,000 to close on the mortgage. The mortgage terms do not allow participation by the lender in either the appreciation in the fair value of the mortgaged real estate project or the results of operations of the mortgaged real estate project. The note has been cross guaranteed by the CEO and Director of the Company. As of September 30, 2019, $550,000 was outstanding under this mortgage. In March 2020, the note was paid in full in conjunction with a refinance agreement. The terms of the refinance are described below under long-term debt mortgages. On April 4, 2018, the Company executed a $314,000 mortgage payable on the Powell property to acquire additional funds. At closing $75,000 of the proceeds was put into escrow. The mortgage bears interest at 15% per annum. Monthly interest only payments began May 1, 2018 and continue each month thereafter until paid. The entire unpaid balance is due on April 1, 2020, the maturity date of the mortgage, and is secured by the underlying property. The Company plaid costs of approximately $19,000 to close on the mortgage. The mortgage terms do not allow participations by the lender in either the appreciation in the fair value of the mortgaged real estate project or the results of operations of the mortgaged real estate project. The note has been cross guaranteed by the CEO and Director of the Company. As of September 30, 2019, $314,000 was outstanding under this mortgage. In January 2020, the note was paid in full in conjunction with a refinance agreement. The terms of the refinance are described below under long-term debt mortgages. Promissory note As disclosed in Note 5, in July 2018 the Company entered into a promissory note in the principal amount of $1.0 million payable to ECP as part of its investment in the LLC. The promissory is payable in five installments commencing upon the effective date (the date of grant of license to engage in cannabis operations issuable by the government of the State of Florida), over the course of 1 year, with an interest rate of 1% per annum for the first six months, then increasing to 5.5% per annum for the remainder of the note period through maturity. In the event the LLC is denied the licenses necessary to operate, the note is cancelled in full. In the period ended June 30, 2020, the Company and ECP agreed to unwind the transaction. The Company returned its membership interest, the $1 million promissory note was cancelled and the remaining equity method investment of approximately. $236,000 was written off to loss from equity method investees on the statement of operations and ECP returned $232,000 of cash to the Company. In January 2020, the Company issued two promissory notes with a principal balance of $500,000 to accredited investors (the “Note Holders”). The notes mature in July 2020 and has an annual rate of interest of 12%. In connection with the issuance of the promissory notes, the Company issued the Note Holders 100,000 common stock purchase warrants with a five-year term from the issuance date, $0.85 per share. As of July 2020, in consideration of the warrants being amended to $0.45 per share with an extended the term from five to a ten-year term, the maturity date has been extended to December 13, 2020. In May 2020, the Company made a principal payment of $20,000. As of September 30, 2020, the obligation outstanding is $480,000 and $420,403 net of debt discount. In January 2020, the Company issued two promissory notes with a principal balance of $500,000 to accredited investors (the “Note Holders”). The note matures in October 2020 and has an annual rate of interest of 12%. In connection with the issuance of the promissory note, the Company issued the Note Holders 100,000 common stock purchase warrants with a five-year term from the issuance date, $0.85 per. As of July 2020, in consideration of the warrants being amended to $0.45 per share with an extended the term from five to a ten-year term, the maturity date has been extended to December 13, 2020 As of September 30, 2020, the obligation outstanding is $500,000 and $440,403 net of debt discount. In July 2020, the Company issued a promissory note with a principal balance of $500,000 to Driven Deliveries, Inc. The note matures in January 2022 and has interest rate of 6%. As of September 30, 2020, the obligation outstanding is $500,000. The below Promissory Notes evidencing the PPP Loans are entered into subject to guidelines applicable to the program and contains customary representations, warranties, and covenants for this type of transaction, including customary events of default relating to, among other things, payment defaults and breaches of representations and warranties or other provisions of the Promissory Notes. The occurrence of an event of default may result in, among other things, the Company becoming obligated to repay all amounts outstanding. We continue to evaluate and may still apply for additional programs under the CARES Act, there is no guarantee that we will meet any eligibility requirements to participate in such programs or, even if we are able to participate, that such programs will provide meaningful benefit to our business. The Company plans to use the PPP funds received in a manner to obtain debt forgiveness. The Company will use the funds for payroll, rent, and utilities. In July 2020, the Company’s wholly owned subsidiary in Oregon received loan proceeds of $220,564 pursuant to the Paycheck Protection Program under the CARES Act. The Loan, which was in the form of a promissory note, dated July 09, 2020, between the Company and Cross River Bank as the lender, matures on July 09, 2022 and bears interest at a fixed rate of 1% per annum, payable monthly commencing in six months. Under the terms of the PPP, the principal may be forgiven if the Loan proceeds are used for qualifying expenses as described in the CARES Act, such as payroll costs, benefits mortgage interest, rent, and utilities. No assurance can be provided that the Company will obtain forgiveness of the Loan in whole or in part. In addition, details of the PPP continue to evolve regarding which companies are qualified to receive loans pursuant to the PPP and on what terms, and the Company may be required to repay some or all of the Loan due to these changes or different interpretations of the PPP requirements. As of September 30, 2020, the obligation outstanding is $220,564. The Company received loan proceeds of $266,820 pursuant to the Paycheck Protection Program under the CARES Act. The Loan, which was in the form of a promissory note, dated May 01, 2020, between the Company and Transportation Alliance Bank as the lender, matures on May 01, 2022 and bears interest at a fixed rate of 1% per annum, payable monthly commencing in six months. Under the terms of the PPP, the principal may be forgiven if the Loan proceeds are used for qualifying expenses as described in the CARES Act, such as payroll costs, benefits mortgage interest, rent, and utilities. No assurance can be provided that the Company will obtain forgiveness of the Loan in whole or in part. In addition, details of the PPP continue to evolve regarding which companies are qualified to receive loans pursuant to the PPP and on what terms, and the Company may be required to repay some or all of the Loan due to these changes or different interpretations of the PPP requirements. As of September 30, 2020, the obligation outstanding is $266,820. The Company’s related entity received loan proceeds of $245,400 pursuant to the Paycheck Protection Program under the CARES Act. The Loan, which was in the form of a promissory note, dated June 03, 2020, between the Company and Coastal States Bank as the lender, matures on June 03, 2022 and bears interest at a fixed rate of 1% per annum, payable monthly commencing in six months. Under the terms of the PPP, the principal may be forgiven if the Loan proceeds are used for qualifying expenses as described in the CARES Act, such as payroll costs, benefits mortgage interest, rent, and utilities. No assurance can be provided that the Company will obtain forgiveness of the Loan in whole or in part. In addition, details of the PPP continue to evolve regarding which companies are qualified to receive loans pursuant to the PPP and on what terms, and the Company may be required to repay some or all of the Loan due to these changes or different interpretations of the PPP requirements. As of September 30, 2020, the obligation outstanding is $245,400. The Company’s subsidiary received loan proceeds of $62,500 pursuant to the Paycheck Protection Program under the CARES Act. The Loan, which was in the form of a promissory note, dated June 25, 2020, between the Company and First Home Bank as the lender, matures on June 25, 2022 and bears interest at a fixed rate of 1% per annum, payable monthly commencing in six months. Under the terms of the PPP, the principal may be forgiven if the Loan proceeds are used for qualifying expenses as described in the CARES Act, such as payroll costs, benefits mortgage interest, rent, and utilities. No assurance can be provided that the Company will obtain forgiveness of the Loan in whole or in part. In addition, details of the PPP continue to evolve regarding which companies are qualified to receive loans pursuant to the PPP and on what terms, and the Company may be required to repay some or all of the Loan due to these changes or different interpretations of the PPP requirements. As of September 30, 2020, the obligation outstanding is $62,500. The Company’s subsidiary received loan proceeds of $140,407 pursuant to the Paycheck Protection Program under the CARES Act. The Loan, which was in the form of a promissory note, dated July 15, 2020, between the Company and Cross River Bank as the lender, matures on December 30, 2020 and bears interest at a fixed rate of 1% per annum, payable monthly commencing in six months. Under the terms of the PPP, the principal may be forgiven if the Loan proceeds are used for qualifying expenses as described in the CARES Act, such as payroll costs, benefits mortgage interest, rent, and utilities. No assurance can be provided that the Company will obtain forgiveness of the Loan in whole or in part. In addition, details of the PPP continue to evolve regarding which companies are qualified to receive loans pursuant to the PPP and on what terms, and the Company may be required to repay some or all of the Loan due to these changes or different interpretations of the PPP requirements. As of September 30, 2020, the obligation outstanding is $140,407. Due to related parties During November 2017, one of the Company’s controlled subsidiaries entered into a Promissory Note with a face value of $80,000 with a corporate entity that has shareholders, officers and directors in common with the Company. The Note bears interest at a rate of 6% per annuum and was due one year from the date of issue. The note currently in default is due on demand. As of September 30, 2020, the obligation outstanding is $80,000. As of September 30, 2020, the Company had related party loans payable to two of its entities totaling $93,558 and $26,769 payable to the Company’s officer. As of September 30, 2019, there were no amounts due to related parties. Acquisition notes payable As disclosed in Note 8, in April 2019, the Company entered into a promissory note with a principal balance of $400,000 related to its acquisition of Yerba Buena, Oregon LLC. The note was issued on April 8, 2019 and is due on April 8, 2021. The note has a coupon interest rate of 8%. As of September 30, 2019, the Company has not made any principal and interest payments. The note required 12 monthly payments of $2,667, then an additional 12 monthly payments of $16,667 and then a final balloon payment of the remaining principal and accrued interest. As of September 30, 2020, the Company has made payments of $42,281 leaving a balance of $357,719 in Short-term liabilities. The note holder has called the note in default, however, has not as of the date of these financial statements, required performance of any of the default remediation as required under the note. As disclosed in Note 6, in September 2018, the Company entered into an agreement to acquire 50% of the membership interest of YMY. The purchase price for the 50% interest was approximately $0.8 million. In connection with this agreement, as of September 30, 2019, the Company has paid approximately $0.5 million and recorded a note payable of $0.3 million. As of September 30, 2020, the Company has not made any payments related to this note. Long-term debt, mortgages In January 2020, the Company refinanced a mortgage payable on property located in Oregon to acquire additional funds. The mortgage bears interest at 15% per annum. Monthly interest only payments began February 1, 2020, and continue each month thereafter until paid. The entire unpaid balance is due on January 31, 2022, the maturity date of the mortgage, and is secured by the underlying property. The mortgage terms do not allow participation by the lender in either the appreciation in the fair value of the mortgaged real estate project or the results of operations of the mortgaged real estate project. The note has been cross guaranteed by the CEO and Director of the Company. As of September 30, 2020, the obligation outstanding is $400,000. In March 2020, the Company executed a $1,585,000 mortgage payable on property located in Oregon to acquire additional funds. The mortgage bears interest at 11.55% per annum. Monthly interest only payments began April 1, 2020 and continue each month thereafter until paid. The entire unpaid balance is due on April 1, 2023, the maturity date of the mortgage, and is secured by the underlying property. The Company paid costs of approximately $120,000 to close on the mortgage. The mortgage terms do not allow participation by the lender in either the appreciation in the fair value of the mortgaged real estate project or the results of operations of the mortgaged real estate project. The note has been cross guaranteed by the CEO and Director of the Company. As of September 30, 2020, the obligation outstanding is $1,585,000. In March 2020, the Company executed a $400,000 mortgage payable on property located in Oregon to acquire additional funds. The mortgage bears interest at 11.55% per annum. Monthly interest only payments began May 1, 2020 and continue each month thereafter until paid. The entire unpaid balance is due on April 1, 2022, the maturity date of the mortgage, and is secured by the underlying property. The Company paid costs of approximately $38,000 to close on the mortgage. The mortgage terms do not allow participation by the lender in either the appreciation in the fair value of the mortgaged real estate project or the results of operations of the mortgaged real estate project. The note has been cross guaranteed by the CEO and Director of the Company. As of September 30, 2020, the obligation outstanding is $400,000. In March 2020, the Company refinanced a mortgage payable on property located in Oregon to acquire additional funds. The mortgage bears interest at 15% per annum. Monthly interest only payments began April 1, 2020 and continue each month thereafter until paid. The entire unpaid balance is due on March 31, 2022, the maturity date of the mortgage, and is secured by the underlying property. The mortgage terms do not allow participation by the lender in either the appreciation in the fair value of the mortgaged real estate project or the results of operations of the mortgaged real estate project. The note has been cross guaranteed by the CEO and Director of the Company. As of September 30, 2020, the obligation outstanding is $700,000. In July 2020, the Company executed a mortgage payable on property located in Oregon to acquire additional funds. The mortgage bears interest at 14% per annum. Monthly interest only payments began August 1, 2020 and continue each month thereafter until paid. The entire unpaid balance is due on July 31, 2023, the maturity date of the mortgage, and is secured by the underlying property. The mortgage terms do not allow participation by the lender in either the appreciation in the fair value of the mortgaged real estate project or the results of operations of the mortgaged real estate project. The note has been cross guaranteed by the CEO and Director of the Company. As of September 30, 2020, the obligation outstanding is $200,000. In April 2018, the Company received a 37.5% interest in NVD RE Corp. (“NVD”) upon its issuance to NVD of a commitment to contribute $1.275 million to NVD which included the purchase price of $600,000 and an additional commitment to pay tenant improvement costs of $675,000. In the year ended September 30, 2019, NVD obtained $300,000 in proceeds from a mortgage on its property. The funds from this mortgage were advanced to the Company. The advance is undocumented, non-interest bearing and due on demand. As of September 30, 2019, the balance due totals $300,000. In August 2020, the Company refinanced this obligation and paid the $300,000 balance. The refinanced mortgage term is 36 months and includes and interest rate of 14% and monthly interest only payments of $4,666,67. As of September 30, 2020, the balance due totals $400,000. The following is a table of the 5 year runoff of our long-term debt as of September 30: 2021 $ - 2022 1,500 2023 2,185 2024 - 2025 - Thereafter - $ 3,685

Convertible Debt

Convertible Debt	12 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Convertible Debt	13. Convertible debt 8% Convertible notes Nine-month term During the year ended September 30, 2018, the Company issued convertible promissory notes with a principal balance of $975,000 to accredited investors (the “Note Holders”). The notes matured in June 2019 and had an annual rate of interest of 8%. Unless the notes are prepaid, the notes will automatically convert at the maturity date into shares of the Company’s common stock at a conversion price of $2.50 per share. In October 2018, the Company offered the convertible note holders the opportunity to receive a reduced conversion price from $2.50 per share to $1.80 per share as an inducement for the Note Holders to convert the notes. As of October 30, 2018, all of the convertible note holders agreed to convert at the reduced price offered by the Company. The Company issued 541,668 shares of common stock in conversion of the notes. The Company recognized an inducement cost associated with the conversion of the convertible promissory notes of approximately $0.368 million with a corresponding credit to additional paid-in capital. In connection with the issuance of the convertible promissory notes, the Company issued the Note Holders common stock purchase warrants with a three-year term from the issuance date, providing the Note Holders the right to purchase 97,500 shares of the Company’s common stock at $2.50 per share, with standard anti-dilution protection. After allocating issuance proceeds to the warrant liability, the effective conversion price of the convertible promissory notes was below the quoted market price of the Company’s common stock. As such, the Company recognized beneficial conversion feature equal to the intrinsic value of the conversion feature on the issuance date, resulting in an additional discount to the initial carrying value of the convertible promissory notes of approximately $0.5 million with a corresponding credit to additional paid-in capital. As of September 30, 2020, the balance of the warrant liability for these debentures is $66,700. Twelve-month term In May and June 2018, the Company issued senior unsecured convertible notes with a principal balance of $1.5 million to accredited investors (the “Note Holders”). The notes matured in May 2019 and had an annual rate of interest at 8%. Accrued interest was payable quarterly in arrears on the fifth day of each calendar quarter. The notes ranked senior to all obligations not designated as a primary obligation by the Company. The Note Holders were entitled to convert all or any amount of the principal balance then outstanding into shares of the Company’s common stock at a conversion price of $2.50 per share. On November 1, 2018, the Company reduced the conversion price from $2.50 per share to $1.80 per share as an inducement for the Note Holders to convert the notes. Since the notes are optionally convertible by the Note Holders, were issued at par value and did not contain any detachable instruments, the effective conversion price is equal to the stated conversion price of $1.80 per share. The Company recognized an inducement cost associated with the conversion of the convertible promissory notes of approximately $0.9 million with a corresponding credit to additional paid-in capital. During October 2018, the Note Holders fully converted the notes into 833,333 shares of the Company’s common stock and the debt discount related to the notes was fully amortized. Other Notes In September 2018, an investor interested in the then ongoing private placement of convertible notes advanced the Company $168,000 on an unsecured basis. The note had an interest rate of 8%, was payable quarterly and matured one year from the issuance date. The Company repaid the note in full during the fourth quarter of 2019. Canaccord On December 27, 2018, the Company entered into an Agency Agreement (the “Agency Agreement”) for a private offering of up to 10,000 convertible debenture special warrants of the Company (the “CD Special Warrants”) for aggregate gross proceeds of up to CDN$10,000,000 (the “Offering”). The net proceeds of the Offering were used for expansion initiatives and general corporate purposes. The Company’s functional currency is U.S. dollars. In December 2018 and January 2019, the Company issued 3,121 CD Special Warrants in the first closing of the Offering, at a price of CDN $1,000 per CD Special Warrant, and received aggregate gross proceeds of CDN $3.1 million or $2.3 million USD. In connection with this offering, the Company issued the agents in such offering 52,430 convertible debenture special warrants (the “Broker CD Special Warrants”) as partial satisfaction of a selling commission. On March 14, 2019, the Company issued 962 CD Special Warrants in the second and final closing of the Offering, at a price of CDN $1,000 per CD Special Warrant, and received aggregate gross proceeds of CDN $1.0 million or $0.7 million USD. In connection with this offering, the Company issued the agents in such offering 5,600 convertible debenture special warrants (the “Broker CD Special Warrants”) as partial satisfaction of a selling commission. The total aggregate proceeds of the Offering totaled $4.1 million CDN or $3.1 million USD. Each CD Special Warrant will be exchanged (with no further action on the part of the holder thereof and for no further consideration) for one convertible debenture unit of the Company (a “Convertible Debenture Unit”), on the earlier of: (i) the third business day after the date on which both (A) a receipt (the “Receipt”) for a (final) document (the “Qualification Document”) qualifying the distribution of the Convertible Debentures (as defined below) and Warrants (as defined below) issuable upon exercise of the CD Special Warrants has been issued by the applicable securities regulatory authorities in the Canadian jurisdictions in which purchasers of the CD Special Warrants are resident (the “Canadian Jurisdictions”), and (B) a registration statement (the “Registration Statement”) registering the resale of the common shares underlying the Convertible Debentures and Warrants has been declared effective by the U.S. Securities and Exchange Commission (the “Registration”); and (ii) the date that is six months following the closing of the Offering. The Company has also provided certain registration rights to purchasers of the CD Special Warrants. The CD Special Warrants were exchanged for Convertible Debenture Units after six months as U.S. and Canadian registrations were not effective at that time. Each Convertible Debenture Unit is comprised of CDN $1,000 principal amount 8.0% senior unsecured convertible debenture (each, a “Convertible Debenture”) of the Company and 167 common share purchase warrants of the Company (each, a “Warrant”). Each Warrant entitles the holder to purchase one common share of the Company (each, a “Warrant Share”) at an exercise price of CDN $3.90 per Warrant Share for a period of 24 months following the closing of the Offering (see Note 15). The Company has agreed to use its best efforts to obtain the Receipt and Registration within six months following the closing of the Offering. If the Receipt and Registration have not been obtained on or before 5:00 p.m. (PST) on the date that is 120 days following the closing of the Offering, each unexercised CD Special Warrant will thereafter entitle the holder thereof to receive, upon the exercise thereof and at no additional cost, 1.05 Convertible Debenture Units per CD Special Warrant (instead of 1.0 Convertible Debenture Unit per CD Special Warrant). Until the Receipt and Registration have been obtained, securities issued in connection with the Offering (including any underlying securities issued upon conversion or exercise thereof) will be subject to a 6-month hold period from the date of issue. Since the CD Special Warrants were exchanged for Convertible Debenture Units after 6 months as U.S. and Canadian registrations were not effective at that time, the holders received 1.05 Convertible Debenture Units per CD Special Warrant. The brokered portion of the Offering (CDN $2.5 million, $1.9 million USD) was completed by a syndicate of agents (collectively, the “Agents”). The Company paid the Agents a cash commission equal to 7.0% of the gross proceeds raised in the brokered portion of the Offering. As additional consideration, the Company issued the Agents such number of non-transferable broker convertible debenture special warrants (the “Broker CD Special Warrants”) as is equal to 7.0% of the number of CD Special Warrants sold under the brokered portion of the Offering. Each Broker CD Special Warrant shall be exchanged, on the same terms as the CD Special Warrants, into broker warrants of the Company (the “Broker Warrants”). Each Broker Warrant entitles the holder to acquire one Convertible Debenture Unit at an exercise price of CDN $1,000, until the date that is 24 months from the closing date of the Offering. The distribution of the Broker Warrants issuable upon the exchange of the Broker CD Special Warrants shall also be qualified under the Qualification Document and the resale of the common shares underlying the Broker Warrants will be registered under the Registration Statement. The Company also paid the lead agent a commission noted above of CDN$157,290, corporate finance fee equal to CDN $50,000 in cash and as to $50,000 in common shares of the Company at a price per share of CDN $3.00 plus additional expenses of CDN$20,000. In addition, the Company paid the trustees legal fees of CDN$181,365. In total the Company approx. USD $0.32 million in fees and expenses associated with the offering. The issuance of the securities was made in reliance on the exemption provided by Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”), for the offer and sale of securities not involving a public offering, Regulation D promulgated under the Securities Act, Regulation S, in Canada to “accredited investors” within the meaning of National Instrument 45106 and other exempt purchasers in each province of Canada, except Quebec, and/or outside Canada and the United States on a basis which does not require the qualification or registration. The securities being offered have not been registered under the Securities Act and may not be offered or sold in the United States or to, or for the account or benefit of, U.S. persons absent registration or an applicable exemption from the registration requirements. The Convertible Debenture features contain the following embedded derivatives: ● Conversion Option - The Convertible Debentures provide the holder the right to convert all or any portion of the outstanding principal into common shares of the Company at a conversion price of C$3.00 such that 333.33 common shares are issued for each C$1,000 of principal of Convertible Debentures converted. ● Contingent Put - Upon an Event of Default, the Convertible Debentures settle for cash at the outstanding principal and interest amount (at discretion of the Indenture Trustee or upon request of Holders of 25% or more of principal of the Convertible Debentures). ● Contingent Put - Upon a Change in Control, the Convertible Debentures settle for cash at the outstanding amount and principal and interest * 105% (where Holder accepts a Change of Control Offer). The conversion option, the contingent put feature upon an Event of Default, and the contingent put feature upon a Change in Control should be bifurcated and recognized collectively as a compound embedded derivative at fair value at inception and at each quarterly reporting period. A five percent penalty assessed for failure to timely file a registration statement to register the stock underlying the CD special warrants. The Company valued the warrants granted using the Black-Scholes pricing model and determined that the value at grant date was approximately $424,000 USD (this includes the warrants issued as part of the penalty for failure to timely file the required registration statement under the indenture agreement). The significant assumptions used in the valuation are as follows: Fair value of underlying common shares $ 1.78 to 2.10 Exercise price (converted to USD) $ 2.93 Dividend yield - Historical volatility 85 % Risk free interest rate 1.4% to 1.9 % The warrants are not indexed to the Company’s own stock under ASC 815, Derivatives and Hedging. As such, the warrants do not meet the scope exception in ASC 815-10-15-74(a) to derivative accounting and therefore were accounted for as a liability in accordance with the guidance in ASC 815. The warrant liability was recorded at the date of grant at fair value with subsequent changes in fair value recognized in earnings each reporting period. In April 2020 the Company received approval of the holders Warrant holders of the warrants and the holders debenture holders of the Convertible Debentures to reprice the convertible securities issued in connection with the Company’s special warrant financing, which closed on December 27, 2018 and June 14, 2019. The share purchase warrants of the Company issued in connection with the financing will be repriced to C$1.50 per Common Share and the convertible debentures of the Company issued in connection with the financing will be repriced to C$1.15 per common share. Additionally, the Debenture holders have approved the following amendments to the terms of the convertible debentures: (i) an extension to the maturity date of the convertible debentures to three years from the date of issuance; and (ii) an amendment to permit the Company to force the conversion of the principal amount of the then outstanding convertible debentures and any accrued and unpaid interest thereof at the new conversion price on not less than June days’ prior written notice if the closing trading price of the shares of common stock of the Company’s common shares exceeds C$1.90 for a period of 10 consecutive trading days on the CSE. The Warrant holders have also approved the inclusion of an early acceleration feature in accordance with the policies of the Canadian Securities Exchange, permitting the Company to accelerate the expiry date of the warrants should the closing trading price of the Common Shares exceed C$1.87 for a period of 10 consecutive trading days on the CSE. The table below shows the warrant liability and embedded derivative liability recorded in connection with the Canaccord convertible notes and the subsequent fair value measurement during the year ended September 30, 2020 in USD, ( in thousands Warrant Liability Derivative Liability Balance as of September 30, 2019 $ 42 $ 158 Change in fair value 25 434 Balance as of September 30, 2020 $ 67 $ 592 The table below shows the net amount of convertible notes as of September 30, 2020 in USD ( in thousands September 30, 2020 Principal value of 8%, convertible at $0.86 at September 30, 2020, due December 27, 2021 including penalty provision of $155,239 $ 3,105 Principal value of 10%, convertible at $1.25 at September 30, 2020, due May 30, 2021 (see note 9) 2,540 Debt discount (357 ) Cumulative foreign currency impact 18 Carrying value of convertible notes $ 5,306

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	14. Fair Value Measurements In accordance with ASC 820 (Fair Value Measurements and Disclosures), the Company uses various inputs to measure the outstanding warrants and certain embedded conversion feature associated with convertible debt on a recurring basis to determine the fair value of the liability. ASC 820 also establishes a hierarchy categorizing inputs into three levels used to measure and disclose fair value. The hierarchy gives the highest priority to quoted prices available in active markets and the lowest priority to unobservable inputs. An explanation of each level in the hierarchy is described below: Level 1 – Unadjusted quoted prices in active markets for identical instruments that are accessible by the Company on the measurement date Level 2 – Quoted prices in markets that are not active or inputs which are either directly or indirectly observable Level 3 – Unobservable inputs for the instrument requiring the development of assumptions by the Company The following table classifies the Company’s liabilities measured at fair value on a recurring basis into the fair value hierarchy as of September 30, 2020 (in thousands): Fair value measured as of September 30, 2020 Quoted prices in active Significant other Significant markets observable inputs unobservable inputs Fair value (Level 1) (Level 2) (Level 3) Warrant liability $ 257 $ - $ - $ 257 Embedded derivative liability 592 - - 592 Total fair value $ 849 $ - $ - $ 849 There were no transfers between Level 1, 2 or 3 during the year ended September 30, 2020. The following table presents changes in Level 3 liabilities measured at fair value for the year ended September 30, 2020. Both observable and unobservable inputs were used to determine the fair value of positions that the Company has classified within the Level 3 category. Unrealized gains and losses associated with liabilities within the Level 3 category include changes in fair value that were attributable to both observable (e.g., changes in market interest rates) and unobservable (e.g., changes in unobservable long- dated volatilities) inputs (in thousands). Warrant Liability Derivative Liability Total Balance – September 30, 2018 $ - $ - $ - Warrants granted for stock-based compensation 893 - 893 Warrants granted associated with convertible notes 599 - 599 Issuance of convertible notes - 1,169 1,169 Change in fair value (1,209 ) (1,011 ) (2,220 ) Balance – September 30, 2019 $ 283 $ 158 $ 441 Warrants granted for stock-based compensation 105 - 105 Warrants granted with promissory notes 162 - 162 Warrants issued pursuant to acquisition (see Note 9) 772 - 772 Issuance of convertible notes - 244 244 Change in fair value (1,065 ) 190 (875 ) Balance - September 30, 2020 $ 257 $ 592 $ 849 A summary of the weighted average (in aggregate) significant unobservable inputs (Level 3 inputs) used in measuring the Company’s warrant liabilities and embedded conversion feature that are categorized within Level 3 of the fair value hierarchy as of September 30, 2020 and 2019 is as follows: Warrant Liability As of As of September 30, 2020 September 30, 2019 Strike price $ 0.36 to 2.96 $ 2.97 Contractual term (years) 1 to 3 1.6 Volatility (annual) 100 % 104 % Risk-free rate 0.28 % 2 % Dividend yield (per share) 0 % 0 % Embedded Derivative Liability As of As of Strike price $ 1.12 $ 0.80 Contractual term (years) 1.5 1.2 Volatility (annual) 101 % 85 % Risk-free rate 0.25 % 2 % Dividend yield (per share) 0.00 % 0 % Credit spread 11.21 % 11.12 % The Company used a lattice based trinomial model developed by Tsiveriotis, K. and Fernades in which the three lattices incorporate (1) the Company’s underlying common stock price; (2) the value of the debt components of the convertible notes; and (3) the value of the equity component of the convertible notes. The main drivers of sensitivity for the model are volatility and the credit spread. The model used will vary by approximately 1.5% for a 4% change in volatility and will vary by less than 1% for each 1% change in credit spread.

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	15. Income Taxes The income tax expense (benefit) consisted of the following for the fiscal year ended September 30, 2020 and 2019: September 30, 2020 September 30, 2019 Total current $ - $ - Total deferred - - $ - $ - Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following is a reconciliation of the expected statutory federal income tax provision to the actual income tax benefit for the fiscal year ended September 30, 2020 and 2019: September 30, September 30, 2020 2019 Federal statutory rate $ (2,873 ) $ (7,246 ) Permanent timing differences 567 (427 ) Change in valuation allowance 2,306 7,673 $ - $ - For the years ended September 30, 2020 and 2019, the expected tax benefit, temporary timing differences and long-term timing differences are calculated at the 25% statutory rate. Significant components of the Company’s deferred tax assets and liabilities were as follows for the fiscal year ended September 30, 2020 and 2019: September 30, September 30, Deferred tax assets: Net operating loss carryforwards $ 6,397 $ 4,483 Equity based compensation 3,173 3,154 Impairment of loan receivable 75 75 Impairment of investments and other property 2,531 2,468 Total deferred tax assets 12,176 10,180 Deferred tax liabilities - - Depreciation 359 669 Deferred revenue 1,845 - Total deferred tax liabilities 2,204 669 Net deferred tax assets 9,972 9,511 Less valuation allowance (9,972 ) (9,511 ) Net deferred tax assets (liabilities) $ - $ - At September 30, 2020, the Company had net operating loss carryforwards for federal and state income tax purposes of approximately $28 million. The federal and state net operating loss carryforwards will expire beginning in 2036. During the fiscal year ended September 30, 2020 and 2019, the Company recognized no amounts related to tax interest or penalties related to uncertain tax positions. The Company is subject to taxation in the United States and various state jurisdictions. The Company currently has no years under examination by any jurisdiction.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Shareholders' Equity	16. Shareholders’ Equity In 2016, the Company adopted a plan to allow the Company to compensate prospective and current employees, directors, and consultants through the issuance of equity instruments of the Company. The plan has an effective life of 10 years. The plan is administered by the board of directors of the Company until such time as the board transfers responsibility to a committee of the board. The plan is limited to issuing common shares of the Company up to 15% of the total shares then outstanding. No limitations exist on any other instruments issuable under the plan. In the event of a change in control of the Company, all unvested instruments issued under the plan become immediately vested. Preferred shares The Company had two series of preferred shares designated with no preferred shares issued and outstanding as of September 30, 2020 and September 30, 2019. Common shares During the year ended September 30, 2019, the Company issued 51,418 shares of its common stock related to a stock purchase agreement for cash of approximately $35,000. During the year ended September 30, 2019, the Company converted $2,575,000 of its convertible debt in exchange for 1,430,556 shares of the company’s common stock. The Company recorded an inducement cost of approximately $0.973 million. During the year ended September 30, 2019, as part of the fees associated with the Canaccord offering, the Company issued the lead broker 16,666 shares of its common stock with a fair value of approximately $35,000 or $2.10 per share. During the year ended September 30, 2019, the Company issued 18,900 shares of its common stock related to an employee separation agreement with a fair value of approximately $18,000 or $0.97 per share. During the year ended September 30, 2020, the Company issued 845,238 shares of its common stock related to a stock purchase agreement for cash of $449,850. During the year ended September 30, 2020, the Company converted $196,355 of its convertible debt in exchange for 228,260 shares of the company’s common stock. During the year ended September 30, 2020, the Company converted $291,505 of its accrued interest related to convertible debt in exchange for 703,809 shares of the company’s common stock. During the year ended September 30, 2020, the Company issued 394,270 shares of its common stock in connection with a Membership Interest Purchase Agreement for real property located in Eugene, Oregon. The agreed upon purchase price was $500,000 less the lien of $106,000. The Company acquired the property from a related party and recorded the building at its carrying value of approximately $500,000. In connection with this transaction the Company issued 394,270 common shares at $1.00 per share. Pursuant to the acquisition of 7LV, the Company issued 12,085,770 shares of common stock to former shareholders of 7LV. The Company also issued a replacement 10% unsecured convertible debentures in the aggregate principal amount of C$3,410,000 ($2,540,000 USD) (the “Replacement Debentures”), convertible into shares at a conversion price of C$1.67 per share at any time prior to May 3, 2021, to former holders of unsecured convertible debentures of 7LV (see Note 8). As of May 2020, the Company entered into a Share Exchange Agreement with the NVDRE shareholders to exchange their shareholdings that represent 12.5 percent of NVDRE in exchange for the issuance of the Company’s common stock. The exchange amounted to the issuance of 386,035 shares of the Company’s common stock valued and recorded to investment at $196,000 (see Note 6). During the year ended September 30, 2020, the Company issued 1,162,916 shares of its common stock related to various consulting agreements for a fair value of approximately $926,000 or $0.80 per share. During the same period, the Company cancelled 700,000 common shares related to consulting agreements. During the year ended September 30, 2020, the Company issued 472,506 shares of its common stock valued at $165,000 as stock-based compensation. During the year ended September 30, 2020, the Company issued 425,000 shares of its common stock in connection with the purchase of minority interests in CVO and OPCO Holdings. The common shares were valued at $0.001 the par rate of $425. Common stock issuances to acquire entities, interests in investees and joint ventures: Yerba Buena On June 24, 2019, the Company closed its acquisition of Yerba. During the fiscal year ended September 30, 2019, the Company issued the following shares (see Note 8) (in thousands except share and per share amounts): Shares Issued Closing Stock Fair Value Interim Closing Date 1,019,730 $ 1.40 $ 1,428 June 30, 2019 1,472,536 $ 1.40 $ 2,061 Total 2,492,266 $ 3,489 YMY In November 2018, the Company issued 187,500 shares of its common stock, with a fair value of $487,500, to acquire an option from the investors in YMY Ventures, LLC and NVD RE to (1) purchase a property comprised of a land and building near Las Vegas, NV and (2) acquire the remaining 50% of YMY Ventures, LLC held by the option issuers and (3) to acquire 37.5% of NVD RE owned by the option issuers for a combined purchase price of $12 million. The Company impaired the option ($0.45 million was included as intangible and is included in the line-item impairment of intangible assets on the statement of operations) as it determined that the option was worthless as of September 30, 2019. During the year ended September 30, 2020, the Company acquired an additional 12.5 percent of NVD RE, as mentioned above, in the conjunction of the issuance of 386,035 shares of the Company’s common stock valued and recorded to investment at $196,000 (see Note 6). South African Ventures, Inc. On March 22, 2019, the Company entered into a definitive agreement to acquire South African Ventures, Inc. The Company issued 8,250,000 shares of its common stock with a fair value of $14.0 million or $1.70 per share, the closing price of the Company’s common stock on March 22, 2019. Western Coast Ventures, Inc. On March 29, 2019, the company entered into a definitive agreement to acquire Western Coast Ventures, Inc. The Company issued 2,500,000 shares of its common stock, with a fair value of approximately $4.4 million or $1.47 per share, the Company’s closing stock price on March 29, 2019. Consolidated Ventures of Oregon, LLC (“CVO”) and Opco Holdings, LLC (“Opco”) In August 2016, the Company and certain shareholders of the Company entered into a “Multi Party” Agreement, in which the Company became obligated to lease or acquire three separate real estate assets, and separately, if certain events occur, additional real estate assets held by entities related to those shareholders. The Agreement also gives the Company the right of first refusal regarding certain properties owned by the persons and entities affiliated with the parties of the Agreement so long as certain targets are met. In the quarter ended June 30, 2019, the Company issued 12,500,000 shares of its common stock (shares are held in escrow) as it is currently attempting to acquire the set of entities that include Consolidated Ventures of Oregon, LLC (“CVO”) and Opco Holdings, LLC (“Opco”) which comprise the entities within the Multi Party Agreement. On September 6, 2020, the Company received the regulatory approval to transfer all the licenses held under both CVO and Opco. Subsequently, the Company has completed the acquisition for the period ended September 30, 2020, as a result, the Company is no longer engaged primarily in property rental operations but has taken over the operations of its primary renters, which is the cultivation, production and sale of cannabis and related productions. Since CVO and Opco are related to the Company, the acquisition, was not accounted for as a business combination at fair value under the codification sections of ASC 805. The assets and liabilities transferred to the Company at their historical cost and the Company has included the operations of Opco for all periods presented and included the operations of CVO for the period of April 1, 2020 through September 30, 2020. The Company has therefore recorded the par value of the shares issued of $12,500 as of September 30, 2020. As of September 30, 2020, the Company has consolidated the entities with the Opco Holdings Group and CVO as the Company has determined that they are now material. Purchase of Buildings with Common Stock On July 10, 2019, the Company entered into an asset purchase agreement with an Oregon limited liability company which owns title to Real property (buildings) located at 399 and 451 Wallis Street, Eugene, Oregon 97402 for a total purchase price tendered in kind for approximately 6,322,058 shares of the Company’s common stock. The Company acquired the property from a related party and recorded the building and improvements at their carrying value of approximately $2.99 million. Included in the shares above were 457,191 shares which were issued because the Company determined that certain milestones were met contained within the Multi-Party Agreement. Those shares were valued at approximately $0.973 million and were recorded to impairment of property and equipment within the statement of operations. Purchase of Land with Common Stock On July 10, 2019, the Company entered into an asset purchase agreement with an Oregon limited liability company which owns title to Real property (land) located at 12590 Highway 238, Jacksonville, Oregon 97503 for a total purchase price tendered in kind for 1,233,665 shares of the Company’s common stock. The Company acquired the property from a related party and recorded the land at its carrying value of approximately $1.2 million.

Stock Based Compensation

Stock Based Compensation	12 Months Ended
	Sep. 30, 2020
Compensation Related Costs [Abstract]
Stock Based Compensation	17. Stock Based Compensation Stock Options The fair value of the Company’s common stock was based upon the publicly quoted price on the date that the final approval of the awards was obtained. The Company does not expect to pay dividends in the foreseeable future so therefore the expected dividend yield is 0%. The expected term for stock options granted with service conditions represents the average period the stock options are expected to remain outstanding and is based on the expected term calculated using the approach prescribed by the Securities and Exchange Commission’s Staff Accounting Bulletin for “plain vanilla” options for options granted in 2019. The expected term for stock options granted with performance and/or market conditions represents the period estimated by management by which the performance conditions will be met. The Company obtained the risk-free interest rate from publicly available data published by the Federal Reserve. The Company uses a methodology in estimating its volatility percentage from a computation that was based on a comparison of average volatility rates of similar companies to a computation based on the standard deviation of the Company’s own underlying stock price’s daily logarithmic returns. The fair value of options granted during the years ended September 30, 2020 and 2019 were estimated using the following weighted-average assumptions: Options: For the Years Ended September 30, 2020 2019 Exercise price (Average) $ 0.97 $ 1.28 Expected term (years) 2.78 1.4 Expected stock price volatility 95.7-188.6 % 104 % Risk-free rate of interest 0.2 % 2 % Expected dividend rate 0 % 0 % In August 2019, the board of directors of the Company agreed to compensate executives and consultants who’s previously issued 2018 options had become significantly underwater. The board authorized that 2,757,002 shares be issued to the holders of 2,105,000 options previously granted with an exercise price of $2.40 per share. The Company has treated this as essentially an exercise of these options with a zero-exercise price and recorded additional compensation as a result of $2.481 million which is included in stock-based compensation. A summary of option activity under the Company’s stock option plan for the years ended September 30, 2020 and 2019 are presented below: Number of Shares Weighted Average Exercise Price Total Intrinsic Value Weighted Average Remaining Contractual Life (in years) Outstanding as of October 1, 2018 2,925,416 $ 2.40 $ - 2.7 Granted 285,000 1.28 - 2.6 Outstanding as of September 30, 2019 3,210,416 $ 2.45 $ - 2.1 Granted 2,362,500 0.33 - 2.89 Outstanding as of September 30, 2020 5,572,916 $ 1.77 $ - 2.21 Options vested and exercisable 4,947,916 $ 1.93 $ - 1.33 Estimated future stock-based compensation expense relating to unvested stock options was nominal as of September 30, 2020 and 2019. Weighted average remaining contractual life of the options is 1.75 years. Restricted Stock A summary of employee restricted stock activity for years ended September 30, 2020 and 2019 are presented below: Number of Shares Weighted Average Exercise Price Outstanding as of October 1, 2018 - $ - Granted (1) 2,248,811 1.65 Outstanding as of September 30, 2019 2,248,811 1.65 Granted 222,506 1.64 Outstanding as of September 30, 2020 2,471,317 $ 1.57 A summary of non-employee restricted stock activity under the Company’s for years ended September 30, 2020 and 2019 are presented below: Number of Shares Weighted Average Exercise Price Outstanding as of September 30, 2018 360,000 2.32 Granted (1) 2,086,262 1.62 Outstanding as of September 30, 2019 2,446,262 1.73 Granted 1,412,916 1.72 Outstanding as of September 30, 2020 3,859,178 $ 1.72 (1) Tables above do not include the share grant as a result of the option repricing above. Warrants A summary of the status of the Company’s outstanding warrants as of September 30, 2020 and 2019 and changes during the year then ended are presented below: Number of Warrants Weighted Average Exercise Price Remaining Contractual Term Outstanding as of September 30, 2018 175,966 $ 2.46 2.4 Warrants granted – consultants (liability) 1,350,000 2.98 1.7 Warrants granted – Canaccord (liability) 715,954 2.95 1.3 Outstanding as of September 30, 2019 2,241,920 2.92 1.6 Warrants granted – equity 200,000 0.45 7.0 Warrants granted – liability 2,672,813 1.14 1.2 Outstanding as of September 30, 2020 5,114,733 $ 2.13 1.0 Stock-based Compensation Expense Stock-based compensation expense for the years ended September 30, 2020 and 2019 was comprised of the following (in thousands): Years Ended September 30, 2020 2019 Restricted stock awards $ 1,092 $ 7,102 Stock options 981 3,080 Warrants - 893 Accrued stock compensation 370 - Total stock-based compensation $ 2,443 $ 11,075 Change of Accounting Principle - Prepaid Stock-based Compensation In the fourth quarter of 2019, the Company changed its policy for recognizing prepaid fully vested non-employee stock-based compensation. Historically, the Company would initially record a prepaid asset based upon the fair value of the award on the grant date and subsequently amortize the associated cost of this award over an implicit service period. Effective with the change in accounting principle, the Company will expense all fully vested employee and non-employee stock-based compensation on the grant date as there is no substantive future service period on the grant date. This change in resulted in a decrease in prepaid stock-based compensation of approximately $1.3 million and an increase in stock-based compensation expense of $1.3 million in the year ended September 30, 2019 at the time of the change.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	18. Commitments and contingencies As noted earlier in Note 1, the Company, engages in a business that constitutes an illegal act under the laws of the United States Federal Government. This raises several possible issues which may impact the Company’s overall operations, not the least of which are related to traditional banking and other key operational risks. Since cannabis remains illegal on the federal level, and most traditional banks are federally insured, those financial institutions will not service cannabis businesses. In states where medical or recreational marijuana is legal, dispensary owners, manufacturers, and anybody who “touches the plant,” continue to face a host of operational hurdles. While local, state-chartered banks and credit unions now accept cannabis commerce, there remains a reluctance by traditional banks to do business with them. Aside from a huge inconvenience and the need to find creative ways to manage financial flow, payroll logistics, and payment of taxes, this also poses tremendous risks to controls as a result of operating a lucrative business in cash. This lack of access to traditional banking may inhibit industry growth. In the period ended September 30, 2020, the Company’s accounts with a major money center bank were closed as the bank would not allow the Company to continue to use its banking network. Despite the uncertainties surrounding the Federal government’s position on legalized marijuana, the Company does not believe these risks will have a substantive impact on its planned operations in the near term. In July 2016, the Company entered into a 10-year lease for a commercial building from an unrelated third party in Springfield, Oregon. At the time the original lease was entered into, the Company had expected to close on significant subscriptions from its private placement. However, when those did not immediately materialize, the Company entered into an agreement with the landlord to cancel the lease and in addition, paid the landlord $15,000 not to rent out the property until such time the Company could enter into a new lease. In September 2016, the Company entered into a new 10-year lease with the landlord that commenced in November 2016. The lease requires the Company to pay a starting base rental fee of $7,033 plus an additional estimated $315 per month in real estate taxes in which the base rental fee escalates each year by approximately 2%. All taxes (including reconciling real estate taxes), maintenance and utilities are included at the end of each year as a one-time payment. In addition, the Company also remitted $14,000 for a security deposit to the landlord. No amounts have been recorded for deferred rent in these financial statements as the amount was deemed immaterial by the Company. The Company has subleased this space pursuant to a 10-year lease. On February 22, 2018, both parties executed a lease addendum that adds contiguous property for 12,322 square feet. The term commences November 1, 2017 and continues through November 31, 2026 at a starting rate of $3,525 a month that escalates after the first year. The Company subleases this property to a related party (see disclosures below under “Springfield Suites”). As of September 30, 2020, Company eliminates this rental income in consolidation. In March 2018, the Company entered into a 3-year lease for the occupancy of the Company’s corporate office located in Boca Raton, Florida. The lease requires the Company to pay a base rental fee of $3,024 per month with yearly increases thereafter. All taxes, maintenance and utilities are billed separately. This space is currently being sub-leased for the reminder, which terminates in February 2021. In September 2019, the Company entered into a 4-year lease for the occupancy of the Company’s new corporate office located in Boca Raton, Florida. The lease requires the Company to pay a starting base rental fee of $4,285 per month with yearly increases thereafter. In January 2019, the Company entered into a 5-year lease for the occupancy of real estate and a building located in Hillsboro, Oregon. The lease requires the Company to pay a starting base rental fee of $9,696 per month with yearly increases thereafter. The following table shows the expected net rental payments for the following five years under the leases noted above as of September 30: Year Ended September 30, 2021 $ 556,207 Year Ended September 30, 2022 541,821 Year Ended September 30, 2023 423,629 Year Ended September 30, 2024 286,173 Thereafter 346,330 Total $ 2,154,160 As of September 30, 2020, the Company has acquired interests in several entities more fully described in Note 5 and Note 6. As part of those interests, the Company has commitments to fund the acquisition of licenses and permits to allow for the cultivation and sale of cannabis and related products in the United States. As of September 30, 2020, Company estimates that its investees will need up to approximately $2.5 million to complete the acquisition of licenses and permits, to fund the buildout or expansion of facilities to fully operate in their respective cannabis markets, which will encompass several years of development. Legal Proceedings D.H. Flamingo, Inc. v. Department of Taxation, et. al. On February 27, 2020, a subsidiary of the Company (YMY Ventures, LLC) was served with a Summons and Second Amended Complaint in a matter pending in the District Court of Clark County Nevada (Case # A-19-787004-B) which is styled “D.H. Flamingo, Inc. v. Department of Taxation, et. al. Chord Advisors, LLC v. Stem Holdings, Inc., et. al. On June 5, 2020 Chord Advisors, LLC (“Chord”) filed a Complaint in the Circuit Court of the Fifteenth Judicial District in and for Palm Beach County, Florida (Case # 502020CA006097) alleging that Stem Holdings, Inc. owes Chord approximately $260,000 on account of fees for accounting services accrued pursuant to a Letter of Agreement dated October 2019. On July 6, 2020, the Company filed an Answer and Affirmative Defenses to the Complaint. This matter is in its early stages and, while the Company believes that it has meritorious defenses to the matters detailed in the Complaint, it is impossible to predict the outcome of the matter. Lili Enterprises, LLC adv. YMY Ventures and OPCO, LLC In July 2020, a dispute arose with the Company’s joint venture partner in connection with the Company’s operations in the State of Nevada. In this regard, the Company’s joint venture partner claims that it is owed certain amounts totaling approximately $307,500 pursuant to the joint venture Operating Agreement. On the other hand, the Company claims that the joint venture partner is in breach of its agreements with the Company and that the Company has heretofore advanced over $1 million in excess of its commitments under the Operating Agreement. The operative agreements require the disputes to be arbitrated. The parties have engaged an arbitrator and the matters are set for an arbitration hearing in February 2021. Ultimately, while the Company believes that a settlement will be reached, it is impossible to predict the outcome of the matter. For the year ended September 30, 2020, the Company entered into a nine-month consulting agreement, and as part of that agreement for professional services, agreed to issue a total of 350,000 shares of the Company’s common stock and $100,000 cash compensation. Pursuant to the agreement, all 350,000 shares of common stock will be restricted securities. For the year ended September 30, 2020, the Company entered into a nine-month consulting agreement, and as part of that agreement for professional services, agreed to issue a total of 100,000 shares of the Company’s common stock and $10,000 cash compensation. Pursuant to the agreement, all 100,000 shares of common stock will be restricted securities.

Subsequent Events

Subsequent Events	12 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	19. Subsequent events On October 5, 2020, Stem Holdings, Inc. (“STEM”), Driven Deliveries, Inc. (“DRVD”) and Stem Driven Acquisition, Inc. (“SDA”) entered into an Agreement and Plan of Merger (the “ Merger Agreement Management believes that the merger transaction will close prior to the end of calendar year 2020, subject to satisfaction of all terms and conditions of the Merger Agreement and completion of due diligence by all entities. In December 2020, the Company filed a preliminary short form document with the securities regulatory authorities in each of the provinces of British Columbia, Alberta and Ontario in connection with a marketed public offering of units of the Company. The Offering is being led by Canaccord Genuity Corp. Each Unit shall be comprised of one common share in the capital of the Company and one common share purchase warrant of the Company Each Warrant is exercisable into one common share at an exercise price to be determined in the context of the market. The final pricing of each Unit, the exercise price of each Warrant, and the term of each Warrant will be determined in the context of the market prior to the filing of the final short form document in respect of the Offering. The net proceeds raised under the Offering will be used for working capital and general corporate purposes. In December 2020, the Company received gross proceeds of approximately $1.3 million from the sale of common shares related to an S-1 Regulation.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s consolidated financial statements been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All material intercompany accounts and transactions have been eliminated during the consolidation process. The Company manages its operations as a single segment for the purposes of assessing performance and making operating decisions.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. The most significant estimates included in these consolidated financial statements are those associated with the assumptions used to value equity instruments, valuation of its long live assets for impairment testing and the valuation of inventory. These estimates and assumptions are based on current facts, historical experience and various other factors believed to be reasonable given the circumstances that exist at the time the financial statements are prepared. Actual results may differ materially and adversely from these estimates. To the extent there are material differences between the estimates and actual results, the Company’s future results of operations will be affected.
Reclassifications	Reclassifications Certain amounts in the Company’s consolidated financial statements for prior periods have been reclassified to conform to the current period presentation. These reclassifications have not changed the results of operations of prior periods.
Principles of Consolidation	Principles of Consolidation The Company’s policy is to consolidate all entities that it controls by ownership of a majority of the outstanding voting stock. In addition, the Company consolidates entities that meet the definition of a variable interest entity (“VIE”) for which it is the primary beneficiary. The primary beneficiary is the party who has the power to direct the activities of a VIE that most significantly impact the entity’s economic performance and who has an obligation to absorb losses of the entity or a right to receive benefits from the entity that could potentially be significant to the entity. For consolidated entities that are less than wholly owned, the third party’s holding of equity interest is presented as noncontrolling interests in the Company’s Consolidated Balance Sheets and Consolidated Statements of Changes in Stockholders’ Equity. The portion of net loss attributable to the noncontrolling interests is presented as net loss attributable to noncontrolling interests in the Company’s Consolidated Statements of Operations. In August 2016, the Company and certain shareholders of the Company entered into a “Multi Party” Agreement, in which the Company became obligated to lease or acquire three separate real estate assets, and separately, if certain events occur, additional real estate assets held by entities related to those shareholders. The Agreement also gives the Company the right of first refusal in regard to certain properties owned by the persons and entities affiliated with the parties of the Agreement so long as certain targets are met. In the quarter ended June 30, 2019, the Company issued 12,500,000 shares of its common stock (shares are held in escrow) as it is currently attempting to acquire the set of entities that include Consolidated Ventures of Oregon, LLC (“CVO”) and Opco Holdings, LLC (“Opco”) which comprise the entities within the Multi Party Agreement. On September 6, 2020, the Company received the regulatory approval to transfer all the licenses held under both CVO and Opco. Subsequently, the Company has completed the acquisition for the period ended September 30, 2020, as a result, the Company is no longer engaged primarily in property rental operations but has taken over the operations of its primary renters, which is the cultivation, production and sale of cannabis and related productions. Since CVO and Opco are related to the Company, the acquisition, was not accounted for as a business combination at fair value under the codification sections of ASC 805. The assets and liabilities transferred to the Company at their historical cost and the Company has included the operations of Opco for all periods presented and included the operations of CVO for the period of April 1, 2020 through September 30, 2020. The Company has therefore recorded the par value of the shares issued of $12,500 as of September 30, 2020. As of September 30, 2020, the Company has consolidated the entities within the Opco Holdings Group and CVO as the Company has determined that they are now material. The accompanying consolidated financial statements include the accounts of Stem Holdings, Inc. and its wholly owned subsidiaries, Stem Holdings Oregon, Inc., Stem Holdings IP, Inc., Opco, LLC, Stem Holdings Agri, Inc., Stem Group Oklahoma, Inc., Opco Holdings, Inc., Foothills and Consolidated Ventures of Oregon, Inc. In addition, the Company has consolidated YMY Ventures, SAV, LLC; WCV, LLC and NVDRE, Inc. under the variable interest requirements. Opco Holdings, Inc. and CVO and its subsidiaries are included in the consolidated financial statements due to its historical related party relationship. All material intercompany accounts, transactions, and profits have been eliminated in consolidation.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less at the time of purchase to be cash equivalents. Financial instruments that potentially subject the Company to a concentration of credit risk consist of cash and cash equivalents. The Company’s cash is primarily maintained in checking accounts. These balances may, at times, exceed the U.S. Federal Deposit Insurance Corporation insurance limits. As of September 30, 2020, and 2019, the Company had no cash equivalents or short-term investments. The Company has not experienced any losses on deposits of cash and cash equivalents.
Accounts Receivable	Accounts Receivable Accounts receivable are shown on the face of the consolidated balance sheets, net of an allowance for doubtful accounts. The Company analyzes the aging of accounts receivable, historical bad debts, customer creditworthiness and current economic trends, in determining the allowance for doubtful accounts. The Company does not accrue interest receivable on past due accounts receivable. As of September 30, 2020, and 2019 the reserve for doubtful accounts was $35 thousand.
Inventory	Inventory Inventory is comprised of raw materials, finished goods and work-in-progress such as pre-harvested cannabis plants and by-products to be extracted. The costs of growing cannabis including but not limited to labor, utilities, nutrition, and irrigation, are capitalized into inventory until the time of harvest. Inventory is stated at the lower of cost or net realizable value, determined using weighted average cost. Cost includes expenditures directly related to manufacturing and distribution of the products. Primary costs include raw materials, packaging, direct labor, overhead, shipping and the depreciation of manufacturing equipment and production facilities determined at normal capacity. Manufacturing overhead and related expenses include salaries, wages, employee benefits, utilities, maintenance, and property taxes. Net realizable value is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. At the end of each reporting period, the Company performs an assessment of inventory obsolescence to measure inventory at the lower of cost or net realizable value. Factors considered in the determination of obsolescence include slow-moving or non-marketable items.
Prepaid Expenses and Other Current Assets	Prepaid Expenses and Other Current Assets Prepaid expenses consist of various payments that the Company has made in advance for goods or services to be received in the future. These prepaid expenses include consulting, advertising, insurance, and service or other contracts requiring up-front payments.
Property and Equipment	Property and Equipment Property, equipment, and leasehold improvements are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Repairs and maintenance expenditures that do not extend the useful lives of related assets are expensed as incurred. Expenditures for major renewals and improvements are capitalized, while minor replacements, maintenance, and repairs, which do not extend the asset lives, are charged to operations as incurred. Upon sale or disposition, the cost and related accumulated depreciation are removed from the accounts and any gain or loss is included in operations. The Company continually monitors events and changes in circumstances that could indicate that the carrying balances of its property, equipment and leasehold improvements may not be recoverable in accordance with the provisions of ASC 360, “Property, Plant, and Equipment.” When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. See “Note 3 – Property, Equipment and Leasehold Improvements”. Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided on a straight-line method over the estimated useful lives of the assets. The Company estimates useful lives as follows: Buildings 20 years Leasehold improvements Shorter of term of lease or economic life of improvement Furniture and equipment 5 years Signage 5 years Software and related 5 years
Impairment of Long-lived Assets	Impairment of Long-Lived Assets The Company reviews the carrying value of its long-lived assets, which include property and equipment, for indicators of impairment whenever events or changes in circumstances indicate that the carrying value of an asset or asset group may not be recoverable. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events. The Company does not test for impairment in the year of acquisition of properties, as long as those properties are acquired from unrelated third parties. The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. In cases where estimated future net undiscounted cash flows are less than the carrying value, an impairment loss is recognized equal to an amount by which the carrying value exceeds the fair value of the asset or asset group. Fair value is generally determined using the assets expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated and amortized prospectively over the newly determined remaining estimated useful lives. During the year ended September 30, 2020, the Company determined that no impairment was required. An impairment expense of $1.7 million was recorded in the year ended September 30, 2019.
Capitalization of Project Costs	Capitalization of Project Costs The Company’s policy is to capitalize all costs that are directly identifiable with a specific property, would be capitalized if the Company had already acquired the property, and when the property, or an option to acquire the property, is being actively sought after, and either funds are available or will likely become available to exercise their option. All amounts shown capitalized prior to acquisition of a property are included under the caption of Project Costs within the “Deposits and other assets” line item in the consolidated balance sheet.
Equity Method Investments	Equity Method Investments Investments in unconsolidated affiliates are accounted for under the equity method of accounting, as appropriate. The Company accounts for investments in limited partnerships or limited liability corporations, whereby the Company owns a minimum of 5.0% of the investee’s outstanding voting stock, under the equity method of accounting. These investments are recorded at the amount of the Company’s investment and adjusted each period for the Company’s share of the investee’s income or loss, and dividends paid. During the year ended September 30, 2020, the Company recognized its share of investee losses of approximately $0.25 million. The losses related to its investment in the year ended September 30, 2020 in East Coast Packers LLC (“ECP”) was approximately $0.24 million and Tilstar Medical, LLC (“TIL”) of approximately $0.01 million. During the year ended September 30, 2019, the Company recognized its share of investee losses of approximately $6.5 million. The losses related to its investment in Stempro International, Inc. (acquired in the acquisition of South African Ventures, LLC (“SAV”) of approximately $5.775 million, ECP of $0.03 million, SOK Management, LLC of approximately $0.5 million and TIL of approximately $0.25 million.
Asset Acquisitions	Asset Acquisitions The Company has adopted ASU 2017-01, which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as businesses acquisitions. As a result of adopting ASU 2017-01, acquisitions of real estate and cannabis licenses do not meet the definition of a business combination and were deemed asset acquisitions, and the Company therefore capitalized these acquisitions, including its costs associated with these acquisitions.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill. Intangible Assets An intangible asset with an indefinite useful life is not amortized but assessed for impairment annually, or more frequently, when events or changes in circumstances occur indicating that it is more likely than not that the indefinite-lived asset is impaired. Impairment exists when the carrying amount exceeds its fair value. In testing for impairment, the Company has the option to first perform a qualitative assessment to determine whether it is more likely than not that an impairment exists. If it is determined that it is not more likely than not that an impairment exists, a quantitative impairment test is not necessary. If the Company concludes otherwise, it is required to perform a quantitative impairment test. To the extent an impairment loss is recognized, the loss establishes the new cost basis of the asset that is amortized over the remaining useful life of that asset, if any. Subsequent reversal of impairment losses is not permitted. During the years ended September 30, 2020 and 2019, the Company determined that there were not any impairments related to intangible assets.
Business Combinations	Business Combinations The Company applies the provisions of ASC 805 in the accounting for acquisitions. ASC 805 requires the Company to recognize separately from goodwill the assets acquired, and the liabilities assumed at their acquisition date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred over the net of the acquisition date fair values of the assets acquired and the liabilities assumed. While the Company uses its best estimates and assumptions to accurately apply preliminary value to assets acquired and liabilities assumed at the acquisition date as well as contingent consideration, where applicable, these estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, the Company records adjustments in the current period, rather than a revision to a prior period. Upon the conclusion of the measurement period or final determination of the values of the assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recorded in the consolidated statements of operations. Accounting for business combinations requires management to make significant estimates and assumptions, especially at the acquisition date, including estimates for intangible assets, contractual obligations assumed, restructuring liabilities, pre-acquisition contingencies, and contingent consideration, where applicable. Although the Company believes the assumptions and estimates made have been reasonable and appropriate, they are based in part on historical experience and information obtained from management of the acquired companies and are inherently uncertain. Unanticipated events and circumstances may occur that may affect the accuracy or validity of such assumptions, estimates, or actual results.
Contingent Consideration	Contingent Consideration The Company accounts for “contingent consideration” according to FASB ASC 805, “Business Combinations” (“FASB ASC 805”). Contingent consideration typically represents the acquirer’s obligation to transfer additional assets or equity interests to the former owners of the acquiree if specified future events occur or conditions are met. FASB ASC 805 requires that contingent consideration be recognized at the acquisition-date fair value as part of the consideration transferred in the transaction. FASB ASC 805 uses the fair value definition in Fair Value Measurements, which defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As defined in FASB ASC 805, contingent consideration is (i) an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree, if specified future events occur or conditions are met or (ii) the right of the acquirer to the return of previously transferred consideration if specified conditions are met.
Warrant Liability	Warrant Liability The Company accounts for certain common stock warrants outstanding as a liability at fair value and adjusts the instruments to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in the Company’s consolidated statements of operations. The fair value of the warrants issued by the Company has been estimated using Monte Carlo simulation model.
Embedded Conversion Features	Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in the statement of operations. If the conversion feature does not require recognition of a bifurcated derivative, the convertible debt instrument is evaluated for consideration of any beneficial conversion feature (“BCF”) requiring separate recognition. When the Company records a BCF, the intrinsic value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument (offset to additional paid-in capital) and amortized to interest expense over the life of the debt.
Income Taxes	Income Taxes The provision for income taxes is determined in accordance with ASC 740, “Income Taxes”. The Company files a consolidated United States federal income tax return. The Company provides for income taxes based on enacted tax law and statutory tax rates at which items of income and expense are expected to be settled in our income tax return. Certain items of revenue and expense are reported for Federal income tax purposes in different periods than for financial reporting purposes, thereby resulting in deferred income taxes. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company has incurred net operating losses for financial-reporting and tax-reporting purposes. As of September 30, 2020, and 2019, such net operating losses were offset entirely by a valuation allowance. The Company recognizes uncertain tax positions based on a benefit recognition model. Provided that the tax position is deemed more likely than not of being sustained, the Company recognizes the largest amount of tax benefit that is greater than 50.0% likely of being ultimately realized upon settlement. The tax position is derecognized when it is no longer more likely than not of being sustained. The Company classifies income tax related interest and penalties as interest expense and selling, general and administrative expense, respectively, on the consolidated statements of operations. In December 2017, the Tax Cuts and Jobs Act (TJCA or the Act) was enacted, which significantly changes U.S. tax law. In accordance with ASC 740, “Income Taxes”, the Company is required to account for the new requirements in the period that includes the date of enactment. The Act reduced the overall corporate income tax rate to 21.0%, created a territorial tax system (with a one-time mandatory transition tax on previously deferred foreign earnings), broadened the tax base and allowed for the immediate capital expensing of certain qualified property.
Revenue Recognition	Revenue Recognition Cannabis Dispensary, Cultivation and Production The Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the entity expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that an entity determines are within the scope of Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers (Topic 606), the entity performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company assesses the goods or services promised within each contract and determines those that are performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Revenue for the Company’s product sales has not been adjusted for the effects of a financing component as the Company expects, at contract inception, that the period between when the Company’s transfers control of the product and when the Company receives payment will be one year or less. Product shipping and handling costs are included in cost of product sales. Effective October 1, 2019, the Company adopted the requirements of ASU 2014-09 (ASC 606) and related amendments, using the modified retrospective method. The adoption of ASC 606 did not have a significant impact on the Company’s revenue recognition policy as revenues related to wholesale and retail revenue are recorded upon transfer of merchandise to the customer, which was the effective policy under ASC 605 previously. The following policies reflect specific criteria for the various revenue streams of the Company: Revenue is recognized upon transfer of retail merchandise to the customer upon sale transaction, at which time its performance obligation is complete. Revenue is recognized upon delivery of product to the wholesale customer, at which time the Company’s performance obligation is complete. Terms are generally between cash of delivery to 30 days for the Company’s wholesale customers. The Company’s sales environment is somewhat unique, in that once the product is sold to the customer (retail) or delivered (wholesale) there are essentially no returns allowed or warranty available to the customer under the various state laws. Leasing Operations The Company recognizes rental revenue from tenants, including rental abatements, lease incentives and contractual fixed increases attributable to operating leases, on a straight-line basis over the term of the related leases when collectability is reasonably assured. The Company makes estimates of the collectability of its tenant receivables related to base rents, straight-line rent, and other revenues. In the current fiscal year, the Company began significant rental operations. The Company considers such things as historical bad debts, tenant creditworthiness, current economic trends, facility operating performance, lease structure, developments relevant to a tenant’s business, and changes in tenants’ payment patterns in its analysis of accounts receivable and its evaluation of the adequacy of the allowance for doubtful accounts. Specifically, for straight-line rent receivables, the Company’s assessment includes an estimation of a tenant’s ability to fulfill its rental obligations over the remaining lease term.
Disaggregation of Revenue	Disaggregation of Revenue In the year ended September 30, 2019, the Company’s revenue was primarily rental of land, buildings, and improvements in nature, and governed primarily under ASC 840. In the year ended September 30, 2020, a substantial portion of the Company’s rental revenue is eliminated upon consolidation. Revenue reported is primarily from the sale of cannabis and related products accounted for under ASC 606. The following table illustrates our revenue by type related to the years ended September 30, 2020 and 2019: 2020 2019 Revenue Wholesale $ 3,832 $ 1,170 Retail 12,389 1,494 Rental 35 83 Other 115 41 Total revenue 16,371 2,788 Discounts and returns (2,397 ) (337) Net Revenue $ 13,974 $ 2,451
Geographical Concentration	Geographical Concentrations As of September 30, 2020, the Company is primarily engaged in the production and sale of cannabis, which is only legal for recreational use in 15 states and DC, with lesser legalization, such as for medical use in an additional 20 states and DC, as of the time of these consolidated financial statements. In addition, the United States Congress has passed legislation, specifically the Agriculture Improvement Act of 2018 (also known as the “Farm Bill”) that has removed production and consumption of hemp and associated products from Schedule 1 of the Controlled Substances Act.
Cost of Goods Sold	Cost of Goods Sold Cost of sales represents costs directly related to manufacturing and distribution of the Company’s products. Primary costs include raw materials, packaging, direct labor, overhead, shipping and handling and the depreciation of manufacturing equipment and production facilities. Manufacturing overhead and related expenses include salaries, wages, employee benefits, utilities, maintenance, and property taxes. The Company recognizes the cost of sales as the associated revenues are recognized.
Fair Value of Financial Instruments	Fair value of Financial Instruments As defined in the authoritative guidance, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. To estimate fair value, the Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated or generally unobservable. The authoritative guidance establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (“Level 1” measurements) and the lowest priority to unobservable inputs (“Level 3” measurements). The three levels of the fair value hierarchy are as follows: Level 1 — Observable inputs such as quoted prices in active markets at the measurement date for identical, unrestricted assets or liabilities. Level 2 — Other inputs that are observable, directly, or indirectly, such as quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. Level 3 — Unobservable inputs for which there is little or no market data and which the Company makes its own assumptions about how market participants would price the assets and liabilities. In instances in which multiple levels of inputs are used to measure fair value, hierarchy classification is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability.
Stock-based Compensation	Stock-based compensation The Company accounts for share-based payment awards exchanged for services at the estimated grant date fair value of the award. Stock options issued under the Company’s long-term incentive plans are granted with an exercise price equal to no less than the market price of the Company’s stock at the date of grant and expire up to ten years from the date of grant. These options generally vest on the grant date or over a one- year period. The Company estimates the fair value of stock option grants using the Black-Scholes option pricing model and the assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. Expected Term Expected Volatility Risk-Free Interest Rate Expected Dividend Effective January 1, 2017, the Company elected to account for forfeited awards as they occur, as permitted by Accounting Standards Update (“ASU”) 2016-09. Ultimately, the actual expenses recognized over the vesting period will be for those shares that vested. Prior to making this election, the Company estimated a forfeiture rate for awards at 0%, as the Company did not have a significant history of forfeitures.
Loss Per Share	Loss per Share ASC 260, Earnings Per Share, requires dual presentation of basic and diluted earnings per share (“EPS”) with a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. Basic net loss per share of common stock excludes dilution and is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share of common stock reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity unless inclusion of such shares would be anti-dilutive. Since the Company has only incurred losses, basic and diluted net loss per share is the same. Securities that could potentially dilute loss per share in the future that were not included in the computation of diluted loss per share as of September 30, 2020 and 2019 are as follows: Net loss per share September 30, 2020 2019 Convertible notes 5,763,210 1,429,050 Options to purchase common stock 5,572,916 1,105,416 Restricted stock awards 2,471,317 2,248,811 Warrants to purchase common stock 5,053,078 2,241,920 18,860,521 7,025,197
Advertising Costs	Advertising Costs The Company follows the policy of charging the cost of advertising to expense as incurred. Advertising expense was $66,457 and $61,161 for the year ended September 30, 2020 and 2019, respectively.
Related Parties	Related parties Parties are related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.
Segment Reporting	Segment reporting Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision–making group in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision–maker is its chief executive officer. The Company currently operate in one segment.
Recent Accounting Guidance	Recent Accounting Guidance In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) ASU 2018-07, C ompensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers In February 2016, the FASB issued ASU No. 2016-02, Leases In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Schedule of Estimated Useful Life of Assets	Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided on a straight-line method over the estimated useful lives of the assets. The Company estimates useful lives as follows: Buildings 20 years Leasehold improvements Shorter of term of lease or economic life of improvement Furniture and equipment 5 years Signage 5 years Software and related 5 years
Schedule of Disaggregation of Revenue	The following table illustrates our revenue by type related to the years ended September 30, 2020 and 2019: 2020 2019 Revenue Wholesale $ 3,832 $ 1,170 Retail 12,389 1,494 Rental 35 83 Other 115 41 Total revenue 16,371 2,788 Discounts and returns (2,397 ) 337 Net Revenue $ 13,974 $ 2,451
Schedule of Computation of Diluted Loss	Securities that could potentially dilute loss per share in the future that were not included in the computation of diluted loss per share as of September 30, 2020 and 2019 are as follows: Net loss per share September 30, 2020 2019 Convertible notes 5,763,210 1,429,050 Options to purchase common stock 5,572,916 1,105,416 Restricted stock awards 2,471,317 2,248,811 Warrants to purchase common stock 5,053,078 2,241,920 18,860,521 7,025,197

Property, Plant & Equipment (Ta

Property, Plant & Equipment (Tables)	12 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property and equipment consist of the following (in thousands): September 30, September 30, 2020 2019 Land $ 1,451 $ 1,451 Automobiles 61 61 Signage 19 19 Furniture and equipment 2,485 2,125 Leasehold improvements 3,455 3,197 Buildings and property improvements 12,981 9,719 Computer software 59 59 20,511 16,631 Accumulated depreciation (4,157 ) (1,925 ) Property and equipment, net $ 16,354 $ 14,706

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Sep. 30, 2020
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consists of the following (in thousands): September 30, September 30, 2020 2019 Raw materials $ 222 $ 169 Work-in-progress 484 42 Finished goods 1,089 400 Total Inventory $ 1,795 $ 611

Non-Controlling Interests (Tabl

Non-Controlling Interests (Tables)	12 Months Ended
	Sep. 30, 2020
Noncontrolling Interest [Abstract]
Schedule of Non-Controlling Interests in Consolidated Entities	Non-controlling interests in consolidated entities are as follows (in thousands): As of September 30, 2019 NCI Equity Net Loss NCI in Non- NVD RE Corp. $ 1,042 $ (53 ) $ 989 62.5 % Western Coast Ventures, Inc. 1,352 (64 ) 1,288 49.0 % YMY Ventures, Inc. 721 (274 ) 447 50.0 % $ 3,115 $ (391 ) $ 2,724 As of September 30, 2020 NCI Equity Net Loss NCI in Non- NVD RE Corp. (1) $ 597 $ (48 ) $ 549 50.0 % Western Coast Ventures, Inc. $ 1,288 (240 ) 1,048 49.0 % YMY Ventures, Inc. $ 447 (204 ) 243 50.0 % $ 2,332 $ (492 ) $ 1,840 (1) Reflects acquisition of additional 12.5% interest (see Note 7)

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
	Sep. 30, 2020
Schedule of Purchasre Consideration to Fair value of assets Aquired and Liabilities Assumed	The Company allocated the purchase consideration to the fair value of the assets acquired and liabilities assumed as summarized in the table below ( Intangible assets $ 1,775 Goodwill 1,070 Accounts receivable 170 Inventory 372 Prepaid expenses and other current assets 25 Property and equipment 827 Accounts payable and accrued expenses - Purchase price $ 4,239
Schedule of Consolidated Transefer in the Acquisition	The following represents the consideration transferred in the acquisition of Yerba Buena (in thousands): Cash $ 350 Notes payable 400 Common stock 3,489 Total Purchase Price $ 4,239
Summary of Fair value of Common stock	The fair value of the common stock was based on Stem’s closing stock price on the acquisition date (i.e., June 24, 2019) of $1.40, and includes both the shares issued in the interim closing on April 8 and the shares issued on June 30, 2019, as follows (in thousands, except for share and per share amounts): Shares Issued Closing Stock Price - June 24 Fair Value Interim Closing Date 1,019,730 $ 1.40 $ 1,428 June 30, 2019 1,472,536 $ 1.40 $ 2,061 Total 2,492,266 $ 3,489
Schedule of supplemental Proforma Information	The supplemental unaudited pro forma information, as if the Yerba acquisition had occurred on October 1, 2018, is as follows (in thousands): 2019 Revenues $ 4,066 Net Loss Attributable to Stem $ (26,243 ) Net Loss per Common Share Attributable to Stem Common Stockholders - Basic and Diluted $ (0.93 )
Schedule of Level 3 Liabilities Measured at Fair Value	The following table presents changes in Level 3 liabilities measured at fair value for the year ended September 30, 2020. Both observable and unobservable inputs were used to determine the fair value of positions that the Company has classified within the Level 3 category. Unrealized gains and losses associated with liabilities within the Level 3 category include changes in fair value that were attributable to both observable (e.g., changes in market interest rates) and unobservable (e.g., changes in unobservable long- dated volatilities) inputs (in thousands). Warrant Liability Derivative Liability Total Balance – September 30, 2018 $ - $ - $ - Warrants granted for stock-based compensation 893 - 893 Warrants granted associated with convertible notes 599 - 599 Issuance of convertible notes - 1,169 1,169 Change in fair value (1,209 ) (1,011 ) (2,220 ) Balance – September 30, 2019 $ 283 $ 158 $ 441 Warrants granted for stock-based compensation 105 - 105 Warrants granted with promissory notes 162 - 162 Warrants issued pursuant to acquisition (see Note 9) 772 - 772 Issuance of convertible notes - 244 244 Change in fair value (1,065 ) 190 (875 ) Balance - September 30, 2020 $ 257 $ 592 $ 849
Seven Leaf Ventures Corp [Member]
Schedule of Purchasre Consideration to Fair value of assets Aquired and Liabilities Assumed	As of March 6, 2020, the Company allocated the purchase consideration to the fair value of the assets acquired and liabilities assumed as summarized in the table below ( Consideration Paid (in thousands) Estimated fair value of common stock issued $ 9,552 Estimated fair value of warrants issued 772 Estimated fair value of debt issued 2,540 Estimated fair value of embedded and bifurcated derivatives 244 Forgiveness of working capital advance (150 ) Total consideration paid $ 12,958 Assets acquired: (in thousands) Cash and cash equivalents $ 81 Fixed assets 54 Inventory 133 Goodwill 6,151 Intangible assets 7,684 Total assets acquired $ 14,103 Liabilities assumed: (in thousands) Accrued expenses and other current liabilities 1,145 Total liabilities assumed $ 1,145 Net assets acquired (in thousands) $ 12,958
Schedule of supplemental Proforma Information	The following unaudited proforma condensed consolidated results of operations have been prepared as if the acquisition of 7LV had occurred on October 1, 2018. Year ended September 30, 2020 (Unaudited) Year ended September 30, 2019 (Unaudited) Revenue $ 16,337 $ 8,078 Net loss $ (11,396 ) $ (28,637 )
Schedule of Level 3 Liabilities Measured at Fair Value	The table below shows the warrant liability and embedded derivative liability recorded in connection with the 7LV convertible notes and the subsequent fair value measurement during the year ended September 30, 2020 in USD, ( in thousands Warrant Liability Derivative Liability Balance as of September 30, 2019 $ - $ - Issuance 772 244 Change in fair value (712 ) (190 ) Balance as of September 30, 2020 $ 60 $ 54

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	12 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets as of September 30, 2020 and 2019 (in thousands): Estimated Useful Life Cannabis Licenses Tradename Customer Relationship Non-compete Accumulated Amortization Net Carrying Amount Balance as September 30, 2019 $ 5,814 $ 147 $ 135 $ 220 $ - $ 6,316 YMY Ventures (1) 15 - - - - (51 ) (51 ) Western Coast Ventures, Inc. (1) 15 - - - - (162 ) (162 ) Yerba Buena 3-15 years - - - - (214 ) (214 ) Foothill (7LV) 15 6,865 311 508 - (304 ) 7,380 Other 5 - - - - - - Balance as September 30, 2020 $ 12,679 $ 458 $ 643 $ 220 $ (731 ) $ 13,269 (1) These represent provisional licenses that the Company acquired during the fiscal years ended September 30, 2019 and 2018.
Schedule of Expected Amortization	The following table is a runoff of expected amortization in the following 5 year period as of September 30: 2021 $ 987 2022 987 2023 955 2024 925 2025 925 Thereafter 8,490 $ 13,269

Accounts payable and Accrued _2

Accounts payable and Accrued Expenses (Tables)	12 Months Ended
	Sep. 30, 2020
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses consist of the following (in thousands): September 30, 2020 September 30, 2019 Accounts payable $ 1,784 $ 707 Accrued credit cards 41 31 Accrued interest 134 106 Accrued payroll 616 - Other 408 238 Total Accounts Payable and Accrued Expenses $ 2,983 $ 1,082

Notes Payable and Advances (Tab

Notes Payable and Advances (Tables)	12 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Schedule of Short-term Notes and Advances	The following table summarizes the Company’s short-term notes and advances, acquisition note payable, due to related party loans, and long-term debt, mortgages as of September 30, 2020 and 2019: September 30, 2020 2019 Equipment financing $ 27 $ 33 Insurance financing 177 160 Mortgages payable 923 2,191 Promissory notes, net of discounts 2,298 1,000 Due to related party 200 $ 3,625 $ 3,384 Acquisition notes payable 665 708 Total notes payable and advances $ 4,290 $ 4,092 Long-term mortgages $ 3,685 $ -
Schedule of Maturities of Long Term Debt	The following is a table of the 5 year runoff of our long-term debt as of September 30: 2021 $ - 2022 1,500 2023 2,185 2024 - 2025 - Thereafter - $ 3,685

Convertible Debt (Tables)

Convertible Debt (Tables)	12 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Schedule of Assumptions Value Warrant Granted	The significant assumptions used in the valuation are as follows: Fair value of underlying common shares $ 1.78 to 2.10 Exercise price (converted to USD) $ 2.93 Dividend yield - Historical volatility 85 % Risk free interest rate 1.4% to 1.9 %
Schedule of Embedded Derivative Liability	The table below shows the warrant liability and embedded derivative liability recorded in connection with the Canaccord convertible notes and the subsequent fair value measurement during the year ended September 30, 2020 in USD, ( in thousands Warrant Liability Derivative Liability Balance as of September 30, 2019 $ 42 $ 158 Change in fair value 25 434 Balance as of September 30, 2020 $ 67 $ 592
Schedule of Convertible Notes	The table below shows the net amount of convertible notes as of September 30, 2020 in USD ( in thousands September 30, 2020 Principal value of 8%, convertible at $0.86 at September 30, 2020, due December 27, 2021 including penalty provision of $155,239 $ 3,105 Principal value of 10%, convertible at $1.25 at September 30, 2020, due May 30, 2021 (see note 9) 2,540 Debt discount (357 ) Cumulative foreign currency impact 18 Carrying value of convertible notes $ 5,306

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Schedule of Liabilities Measured at Fair Value on a Recurring Basis	The following table classifies the Company’s liabilities measured at fair value on a recurring basis into the fair value hierarchy as of September 30, 2020 (in thousands): Fair value measured as of September 30, 2020 Quoted prices in active Significant other Significant markets observable inputs unobservable inputs Fair value (Level 1) (Level 2) (Level 3) Warrant liability $ 257 $ - $ - $ 257 Embedded derivative liability 592 - - 592 Total fair value $ 849 $ - $ - $ 849
Schedule of Level 3 Liabilities Measured at Fair Value	The following table presents changes in Level 3 liabilities measured at fair value for the year ended September 30, 2020. Both observable and unobservable inputs were used to determine the fair value of positions that the Company has classified within the Level 3 category. Unrealized gains and losses associated with liabilities within the Level 3 category include changes in fair value that were attributable to both observable (e.g., changes in market interest rates) and unobservable (e.g., changes in unobservable long- dated volatilities) inputs (in thousands). Warrant Liability Derivative Liability Total Balance – September 30, 2018 $ - $ - $ - Warrants granted for stock-based compensation 893 - 893 Warrants granted associated with convertible notes 599 - 599 Issuance of convertible notes - 1,169 1,169 Change in fair value (1,209 ) (1,011 ) (2,220 ) Balance – September 30, 2019 $ 283 $ 158 $ 441 Warrants granted for stock-based compensation 105 - 105 Warrants granted with promissory notes 162 - 162 Warrants issued pursuant to acquisition (see Note 9) 772 - 772 Issuance of convertible notes - 244 244 Change in fair value (1,065 ) 190 (875 ) Balance - September 30, 2020 $ 257 $ 592 $ 849
Summary of Weighted Average Significant Unobservable Inputs	A summary of the weighted average (in aggregate) significant unobservable inputs (Level 3 inputs) used in measuring the Company’s warrant liabilities and embedded conversion feature that are categorized within Level 3 of the fair value hierarchy as of September 30, 2020 and 2019 is as follows: Warrant Liability As of As of September 30, 2020 September 30, 2019 Strike price $ 0.36 to 2.96 $ 2.97 Contractual term (years) 1 to 3 1.6 Volatility (annual) 100 % 104 % Risk-free rate 0.28 % 2 % Dividend yield (per share) 0 % 0 % Embedded Derivative Liability As of As of Strike price $ 1.12 $ 0.80 Contractual term (years) 1.5 1.2 Volatility (annual) 101 % 85 % Risk-free rate 0.25 % 2 % Dividend yield (per share) 0.00 % 0 % Credit spread 11.21 % 11.12 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expenses (Benefit)	The income tax expense (benefit) consisted of the following for the fiscal year ended September 30, 2020 and 2019: September 30, 2020 September 30, 2019 Total current $ - $ - Total deferred - - $ - $ -
Schedule of Reconciliation of Statutory Federal Income Tax Provision to Actual Income Tax Benefit	The following is a reconciliation of the expected statutory federal income tax provision to the actual income tax benefit for the fiscal year ended September 30, 2020 and 2019: September 30, September 30, 2020 2019 Federal statutory rate $ (2,873 ) $ (7,246 ) Permanent timing differences 567 (427 ) Change in valuation allowance 2,306 7,673 $ - $ -
Schedule of Deferred Tax Assets and Liabilities	Significant components of the Company’s deferred tax assets and liabilities were as follows for the fiscal year ended September 30, 2020 and 2019: September 30, September 30, Deferred tax assets: Net operating loss carryforwards $ 6,397 $ 4,483 Equity based compensation 3,173 3,154 Impairment of loan receivable 75 75 Impairment of investments and other property 2,531 2,468 Total deferred tax assets 12,176 10,180 Deferred tax liabilities - - Depreciation 359 669 Deferred revenue 1,845 - Total deferred tax liabilities 2,204 669 Net deferred tax assets 9,972 9,511 Less valuation allowance (9,972 ) (9,511 ) Net deferred tax assets (liabilities) $ - $ -

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Sep. 30, 2020
Shareholders Equity
Summary of Shares Issued for Acquisition	On June 24, 2019, the Company closed its acquisition of Yerba. During the fiscal year ended September 30, 2019, the Company issued the following shares (see Note 8) (in thousands except share and per share amounts): Shares Issued Closing Stock Fair Value Interim Closing Date 1,019,730 $ 1.40 $ 1,428 June 30, 2019 1,472,536 $ 1.40 $ 2,061 Total 2,492,266 $ 3,489

Stock Based Compensation (Table

Stock Based Compensation (Tables)	12 Months Ended
	Sep. 30, 2020
Compensation Related Costs [Abstract]
Schedule of Fair Value of Options Granted	Options: For the Years Ended September 30, 2020 2019 Exercise price (Average) $ 0.97 $ 1.28 Expected term (years) 2.78 1.4 Expected stock price volatility 95.7-188.6 % 104 % Risk-free rate of interest 0.2 % 2 % Expected dividend rate 0 % 0 %
Summary of Stock Option Activity	A summary of option activity under the Company’s stock option plan for the years ended September 30, 2020 and 2019 are presented below: Number of Shares Weighted Average Exercise Price Total Intrinsic Value Weighted Average Remaining Contractual Life (in years) Outstanding as of October 1, 2018 2,925,416 $ 2.40 $ - 2.7 Granted 285,000 1.28 - 2.6 Outstanding as of September 30, 2019 3,210,416 $ 2.45 $ - 2.1 Granted 2,362,500 0.33 - 2.89 Outstanding as of September 30, 2020 5,572,916 $ 1.77 $ - 2.21 Options vested and exercisable 4,947,916 $ 1.93 $ - 1.33
Summary of Restricted Stock Activity	A summary of employee restricted stock activity for years ended September 30, 2020 and 2019 are presented below: Number of Shares Weighted Average Exercise Price Outstanding as of October 1, 2018 - $ - Granted (1) 2,248,811 1.65 Outstanding as of September 30, 2019 2,248,811 1.65 Granted 222,506 1.64 Outstanding as of September 30, 2020 2,471,317 $ 1.57 A summary of non-employee restricted stock activity under the Company’s for years ended September 30, 2020 and 2019 are presented below: Number of Shares Weighted Average Exercise Price Outstanding as of September 30, 2018 360,000 2.32 Granted (1) 2,086,262 1.62 Outstanding as of September 30, 2019 2,446,262 1.73 Granted 1,412,916 1.72 Outstanding as of September 30, 2020 3,859,178 $ 1.72 (1) Tables above do not include the share grant as a result of the option repricing above.
Schedule of Warrants Outstanding	A summary of the status of the Company’s outstanding warrants as of September 30, 2020 and 2019 and changes during the year then ended are presented below: Number of Warrants Weighted Average Exercise Price Remaining Contractual Term Outstanding as of September 30, 2018 175,966 $ 2.46 2.4 Warrants granted – consultants (liability) 1,350,000 2.98 1.7 Warrants granted – Canaccord (liability) 715,954 2.95 1.3 Outstanding as of September 30, 2019 2,241,920 2.92 1.6 Warrants granted – equity 200,000 0.45 7.0 Warrants granted – liability 2,672,813 1.14 1.2 Outstanding as of September 30, 2020 5,114,733 $ 2.13 1.0
Schedule of Stock-based Compensation Expenses	Stock-based compensation expense for the years ended September 30, 2020 and 2019 was comprised of the following (in thousands): Years Ended September 30, 2020 2019 Restricted stock awards $ 1,092 $ 7,102 Stock options 981 3,080 Warrants - 893 Accrued stock compensation 370 - Total stock-based compensation $ 2,443 $ 11,075

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Schedule of Net Rental Payments Under Leases	The following table shows the expected net rental payments for the following five years under the leases noted above as of September 30: Year Ended September 30, 2021 $ 556,207 Year Ended September 30, 2022 541,821 Year Ended September 30, 2023 423,629 Year Ended September 30, 2024 286,173 Thereafter 346,330 Total $ 2,154,160

Incorporation and Operations _2

Incorporation and Operations and Going Concern (Details Narrative) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 2,129	$ 3,339
Working capital	(9,200)
Accumulated deficit	$ (51,386)	$ (40,384)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2020shares	Sep. 30, 2020USD ($)Integer	Sep. 30, 2019USD ($)
Stock issued during the period | shares	12,500,000
Stock issued during the period, value			$ 35
Accounts receivable, reserve for doubtful accounts		$ 35	35
Property and equipment, useful life		Depreciation is calculated using the straight-line method over the estimated useful lives of the assets.
Asset impairment charges			1,700
Equity method investment, ownership percentage		5.00%
Loss from equity method investees		$ (253)	(6,547)
Goodwill and intangible asset impairment
Corporate income tax rate		21.00%
Estimated forfeiture rate for awards		0.00%
Advertising expense		$ 66,457	61,161
Number of operating segments | Integer		1
Accounting Standards Update 2016-02 [Member]
Right of use of asset		$ 2,100
Accounting Standards Update 2016-02 [Member] | Operating Liabilities [Member]
Operating lease liabilities		2,100
East Coast Packers LLC [Member]
Loss from equity method investees		(240)	(30)
Tilstar Medical, LLC [Member]
Loss from equity method investees		(10)	(250)
Stempro International, Inc. [Member]
Loss from equity method investees			(5,775)
SOK Management LLC [Member]
Loss from equity method investees			$ (500)
Multi-Party Agreement [Member]
Stock issued during the period, value		$ 12,500

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Estimated Useful Life of Assets (Details)	12 Months Ended
	Sep. 30, 2020
Property and equipment estimated useful life, description	Depreciation is calculated using the straight-line method over the estimated useful lives of the assets.
Buildings [Member]
Property and equipment estimated useful life	20 years
Leasehold Improvements [Member]
Property and equipment estimated useful life, description	Shorter of term of lease or economic life of improvement
Furniture and Equipment [Member]
Property and equipment estimated useful life	5 years
Signage [Member]
Property and equipment estimated useful life	5 years
Software and Related [Member]
Property and equipment estimated useful life	5 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Total Revenue	$ 16,371	$ 2,788
Discounts and returns	(2,397)	(337)
Net revenue	13,974	2,451
Wholesale [Member]
Total Revenue	3,832	1,170
Retail [Member]
Total Revenue	12,389	1,494
Rental [Member]
Total Revenue	35	83
Other [Member]
Total Revenue	$ 115	$ 41

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Computation of Diluted Loss (Details) - shares	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Antidilutive Securities excluded from computation of earnings per share, amount	18,860,521	7,025,197
Convertible Notes [Member]
Antidilutive Securities excluded from computation of earnings per share, amount	5,763,210	1,429,050
Options to Purchase Common Stock [Member]
Antidilutive Securities excluded from computation of earnings per share, amount	5,572,916	1,105,416
Restricted Stock Awards [Member]
Antidilutive Securities excluded from computation of earnings per share, amount	2,471,317	2,248,811
Warrants to Purchase Common Stock [Member]
Antidilutive Securities excluded from computation of earnings per share, amount	5,053,078	2,241,920

Property, Plant & Equipment (De

Property, Plant & Equipment (Details Narrative) - USD ($) $ in Thousands	Nov. 01, 2019	Jul. 10, 2019	Sep. 30, 2020	Sep. 30, 2019
Property and equipment, net			$ 16,354	$ 14,706
Depreciation and amortization expense			$ 1,650	1,200
Impairment of property, plant and equipment				700
Ownership interest			5.00%
Purchase of property			$ 471	$ 1,375
Oregon Limited Liability Company [Member] | Buildings [Member]
Number of common stock issued, shares, purchase of assets		6,322,058
Oregon Limited Liability Company [Member] | Buildings [Member] | Mutli-Party Agreement [Member]
Number of common stock issued, shares, purchase of assets		457,191
Payments of stock issuance costs			$ 1,000
Oregon Limited Liability Company [Member] | Buildings and Property Improvements [Member]
Property and equipment, net		$ 2,990
Oregon Limited Liability Company [Member] | Land [Member]
Number of common stock issued, shares, purchase of assets		1,233,665
Payments of stock issuance costs		$ 1,200
Empire Holdings LLC [Member]
Ownership interest	100.00%
Empire Holdings LLC [Member] | Buildings [Member]
Number of common stock issued, shares, purchase of assets	394,270
Purchase of property	$ 500
Lien amount	$ 105,732

Property, Plant & Equipment - S

Property, Plant & Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Property and equipment, gross	$ 20,511	$ 16,631
Accumulated depreciation	(4,157)	(1,925)
Property and equipment, net	16,354	14,706
Land [Member]
Property and equipment, gross	1,451	1,451
Automobiles [Member]
Property and equipment, gross	61	61
Signage [Member]
Property and equipment, gross	19	19
Furniture and Equipment [Member]
Property and equipment, gross	2,485	2,125
Leasehold Improvements [Member]
Property and equipment, gross	3,455	3,197
Buildings and Property Improvements [Member]
Property and equipment, gross	12,981	9,719
Computer Software [Member]
Property and equipment, gross	$ 59	$ 59

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($)	Sep. 30, 2020	Sep. 30, 2019
Equity method investment, ownership percentage	5.00%
Inventory reserve
Eleven Subsidiaries [Member]
Equity method investment, ownership percentage	100.00%
Owned by One Subsidiaries [Member]
Equity method investment, ownership percentage	50.00%

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Inventory Disclosure [Abstract]
Raw materials	$ 222	$ 169
Work-in-progress	484	42
Finished goods	1,089	400
Total Inventory	$ 1,795	$ 611

Equity Method Investments (Deta

Equity Method Investments (Details Narrative) - USD ($)	Jan. 06, 2020	May 31, 2019	Apr. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Convertible notes, net				$ 5,306,000	$ 1,888,000
Debt instrument, interest rate				8.00%	8.00%
SOK Management LLC [Member]
Company advanced amount					$ 830,000
Returned amount of advanced funds					330,000
Investments in equity method investees					500,000
Loss on investments					500,000
SOK Management LLC [Member] | Formal Agreement [Member]
Company advanced amount		$ 500,000
Acquisition, percentage		7.00%
Tilstar Medical, LLC [Member]
Acquisition, percentage			48.00%
Loss on investments				$ 14,000	279,000
Purchase price of business			$ 550,000
Cash				$ 270,000	280,000
Funded amount of equity method investments					$ 550,000
Community Growth Partners Holdings, Inc., [Member]
Convertible notes, net	$ 355,000
Debt instrument conversion terms	Company issued a convertible promissory note to Community Growth Partners Holdings, Inc., ("CGS") which will act as a line of credit. Subject to the terms and conditions of the note, CGS promises to pay the Company all of the outstanding principal together with interest on the unpaid principal balance upon the date that is twelve months after the effective date and shall be payable as follows: (a)The Company agrees to make several loans to CGS from time to time upon request of CGS in amounts not to exceed the principal sum of $2,000,000, (b) Payment of principal and interest shall be immediately available funds, (c) This note may be prepaid in whole or in part at any time without premium or penalty. Any partial prepayment shall be applied against the principal amount outstanding, (d) The unpaid principal amount outstanding under this note shall bear interest commencing upon the first advance at the rate of 10% per annum through the maturity date, calculated on the basis of a 365-day, until the entire indebtedness is fully paid, (e) Upon the closing of a $2,000,000 financing by the Company, all of the principal and interest shall automatically convert into equity shares of CGS at the price obtained by the qualified financing. A portion of the note has been converted into 7.0 % equity leaving a balance outstanding under the note as of September 30, 2020 of approximately $355,000.
Loans receivable	$ 2,000,000
Debt instrument, interest rate	10.00%

Notes Receivable (Details Narra

Notes Receivable (Details Narrative)	Jan. 04, 2020USD ($)
Community Growth Partners Holdings, Inc., [Member]
Promissory note issued, value	$ 355,000

Consolidated Asset Acquisitio_2

Consolidated Asset Acquisitions (Details Narrative) - USD ($)	Mar. 29, 2019	Mar. 22, 2019	Feb. 28, 2019	Apr. 30, 2018	May 31, 2020	Sep. 30, 2018	Apr. 30, 2018	Jun. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Aug. 31, 2020	Apr. 30, 2020	Aug. 31, 2019
Equity interest percentage									5.00%
Stock issued for acquisition, value										$ 12,000
Share price per share												$ 1.15
Income (loss) from equity method investees									$ (253,000)	(6,547,000)
Cash acquired amount									202,000
Definitive Agreement [Member]
Equity interest percentage	51.00%
YMY Ventures LLC [Member]
Acquisition, percentage						50.00%
Purchase price of business						$ 750,000
Shares issued escrow amount			$ 375,000										$ 67,500
Balance amount of additional funds			307,500
Payments for tenant improvements cost			650,000
Non-controlling interest related to acquisition			$ 700,000
Equity interest percentage										50.00%
Stock issued for acquisition, value										$ 450,000
Share price per share										$ 2.40
Impairment cost related to options										$ 450,000
Notes payable										300,000
YMY Ventures LLC [Member] | First Due [Member]
Purchase price of business						375,000
YMY Ventures LLC [Member] | Final Due [Member]
Purchase price of business						$ 375,000
YMY Ventures LLC [Member] | Escrow [Member]
Purchase price of business								$ 375,000
Payments to acquire license								$ 690,238
NVD RE Corp. [Member]
Acquisition, percentage				37.50%	12.50%		37.50%
Purchase price of business										600,000
Payments for tenant improvements cost				$ 675,000			$ 675,000
Non-controlling interest related to acquisition							1,000,000
Share price per share					$ 0.001
Payments to acquire equity investment							1,275,000
Notes payable										300,000	$ 300,000
Additional invested capital over original obligation				$ 377,000			$ 377,000
Proceeds from mortgage property										$ 300,000
Shares issued for acquisition, shares					386,035
South African Ventures, Inc.[Member]
Equity interest percentage		49.00%
Stock issued for acquisition, value		$ 7,550,000
Subscription receivable		700,000
South African Ventures, Inc.[Member] | Definitive Agreement [Member]
Purchase price of business		8,250,000
Equity interest percentage										49.00%
Stock issued for acquisition, value		$ 14,025,000
Share price per share		$ 1.70
Payments to acquire equity investment		$ 5,775,000
Shares issued for acquisition, shares		8,250,000
Income (loss) from equity method investees										$ 5,800,000
Profile Solutions, Inc [Member] | Definitive Agreement [Member]
Equity interest percentage										51.00%
Western Coast Ventures, Inc. (WCV) [Member] | Definitive Agreement [Member]
Non-controlling interest related to acquisition	$ 1,350,000
Equity interest percentage	49.00%
Stock issued for acquisition, value	$ 4,400,000
Share price per share	$ 1.47
Shares issued for acquisition, shares	2,500,000
Surplus working capital	$ 2,000,000
Cash acquired amount	2,000,000
Payments to acquired intangible assets	3,800,000								$ 1,350,000	$ 1,350,000
ILCA Holdings, Inc, [Member]
Investment	$ 2,400,000

Non-Controlling Interests - Sch

Non-Controlling Interests - Schedule of Non-Controlling Interests in Consolidated Entities (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020		Sep. 30, 2019
NCI Equity Share	2,332		3,115
Net Loss Attributable to NCI	$ (492)		$ (391)
NCI in Consolidated Entities	$ 1,840		$ 2,724
NVD RE Corp. [Member]
NCI Equity Share	597	[1]	1,042
Net Loss Attributable to NCI	$ (48)	[1]	$ (53)
NCI in Consolidated Entities	$ 549	[1]	$ 989
Non-Controlling Ownership, percentage	50.00%	[1]	62.50%
Western Coast Ventures, Inc. [Member]
NCI Equity Share	1,288		1,352
Net Loss Attributable to NCI	$ (240)		$ (64)
NCI in Consolidated Entities	$ 1,048		$ 1,288
Non-Controlling Ownership, percentage	49.00%		49.00%
YMY Ventures, Inc. [Member]
NCI Equity Share	447		721
Net Loss Attributable to NCI	$ (240)		$ (274)
NCI in Consolidated Entities	$ 243		$ 447
Non-Controlling Ownership, percentage	50.00%		50.00%
[1]	Reflects acquisition of additional 12.5% interest (see Note 7)

Non-Controlling Interests - S_2

Non-Controlling Interests - Schedule of Non-Controlling Interests in Consolidated Entities (Details) (Parenthetical)	Sep. 30, 2020
NVD RE Corp. [Member]
Acquisition, percentage	12.50%

Business Combination (Details N

Business Combination (Details Narrative) - USD ($)	Jun. 30, 2019	Jun. 24, 2019	Apr. 08, 2019	Oct. 02, 2018	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018	Apr. 30, 2020
Stock issued for acquisition, value							$ 12,000
Note payable, maturity date						Dec. 27, 2021
Note payable, interest rate					8.00%	8.00%	8.00%
Debt instrument, conversion price					$ 0.86	$ 0.86			$ 1.90
Warrants exercise price									$ 1.50
Revenue				$ 4,066,000		$ 16,337,000	$ 8,078,000
Net income						(11,396,000)	(28,637,000)
Asset Purchase Agreement [Member]
Purchase price						1,220,000
Yerba Buena, Oregon LLC [Member]
Cash paid on business combination		$ 350,000
Stock issued for acquisition, value	$ 2,061,000		$ 1,428,000			$ 3,489
Business acquisition, share price	$ 1.40		$ 1.40
Shares issued for acquisition, shares	1,472,536		1,019,730			2,492,266
Note payable, issuance date						Apr. 8, 2019
Note payable, maturity date						Apr. 8, 2021
Note payable, interest rate					8.00%	8.00%
Debt instrument interest periodic payment						$ 42,000	17,000
Debt instrument principal periodic payment						$ 7,800
Yerba Buena, Oregon LLC [Member] | Asset Purchase Agreement [Member]
Cash paid on business combination		350,000
Promissory note issuance for acquisition		400,000
Stock issued for acquisition, value		$ 1,580,581
Business acquisition, description		Shares of Stem whereby the number of shares issued is equal to $1,580,581 divided by the lesser of: (a) 85% of the average closing price of Stem's shares for the 30 trading days before the Closing Date; and (b) $2.40.
Business acquisition, share price		$ 2.40
Common stock issued to settle purchase consideration		1,019,370
Shares issued for acquisition, shares	1,472,536
Yerba Buena, Oregon LLC [Member] | Asset Purchase Agreement [Member] | EBITDA [Member]
Contingent Consideration on business acquisition							$ 2,682,431	$ 1,930,581
Yerba Buena, Oregon LLC [Member] | Asset Purchase Agreement [Member] | Share Issued Equals To Average Closing Price [Member] | June 30, 2019 [Member]
Stock issued for acquisition, value		$ 2,282,431
Seven Leaf Ventures Corp [Member]
Note payable, interest rate					10.00%	10.00%
Number of shares issued for purchase price					12,085,770
Percentage of voting interest acquired					100.00%	100.00%
Business acquisition, planned restructuring activities, description					The Company assumed the obligations of 7LV with respect to the common share purchase warrants of 7LV outstanding on the closing of the acquisition, subject to appropriate adjustments to reflect the exchange ratio. Accordingly, the Company has assumed 1,022,915 common share purchase warrants (the "Warrants"), exercisable into shares at an exercise price of C$2.08 per share at any time prior to May 3, 2021, 299,975 Warrants, exercisable into shares at an exercise price of C$4.17 per share at any time prior to December 31, 2020 and 999,923 Warrants, exercisable into shares at an exercise price of C$0.50 at any time prior to October 10, 2020. Following the completion of the acquisition, 7LV is now a wholly owned subsidiary of the Company. Certain shareholders of 7LV, who collectively held approximately 74.5% of the 7LV Shares outstanding at the closing of the acquisition, have agreed to a contractual lock-up pursuant to which such shareholders will not transfer 25% of the Company's shares received as part of the acquisition until approximately 90 days following the acquisition by 7LV of the Sacramento California Dispensary.
Revenue						$ 3,921
Net income						137
Goodwill not be deductible for income tax purposes					$ 6,151	6,151
Seven Leaf Ventures Corp [Member] | Unsecured Convertible Debentures [Member]
Unsecured convertible debentures					$ 2,540,000	$ 2,540,000
Debt instrument, conversion price					$ 1.67	$ 1.67
Number of warrants to purchase shares					1,022,915	1,022,915
Seven Leaf Ventures Corp [Member] | Unsecured Convertible Debentures [Member] | CAD [Member]
Unsecured convertible debentures					$ 3,410,000	$ 3,410,000
Warrants exercise price					$ 2.08	$ 2.08
Seven Leaf Ventures Corp [Member] | Unsecured Convertible Debentures [Member]
Number of warrants to purchase shares					299,975	299,975
Seven Leaf Ventures Corp [Member] | Unsecured Convertible Debentures [Member] | CAD [Member]
Warrants exercise price					$ 4.17	$ 4.17
Seven Leaf Ventures Corp [Member] | Unsecured Convertible Debentures [Member]
Number of warrants to purchase shares					999,923	999,923
Seven Leaf Ventures Corp [Member] | Unsecured Convertible Debentures [Member] | CAD [Member]
Warrants exercise price					$ 0.50	$ 0.50

Business Combination - Schedule

Business Combination - Schedule of Purchase Consideration to Fair Value of Assets Acquired and Liabilities Assumed (Details) - Yerba Buena, Oregon LLC [Member] $ in Thousands	Jun. 24, 2019USD ($)
Intangible assets	$ 1,775
Goodwill	1,070
Accounts receivable	170
Inventory	372
Prepaid expenses and other current assets	25
Property and equipment	827
Accounts payable and accrued expenses
Purchase price	$ 4,239

Business Combination - Schedu_2

Business Combination - Schedule of Consideration Transferred in the Acquisition (Details) - Yerba Buena, Oregon LLC [Member] $ in Thousands	Jun. 24, 2019USD ($)
Cash	$ 350
Notes payable	400
Common stock	3,489
Total Purchase Price	$ 4,239

Business Combination - Summary

Business Combination - Summary of Fair Value of Common Stock (Details) - USD ($)	Jun. 30, 2019	Apr. 08, 2019	Sep. 30, 2020	Sep. 30, 2019
Fair Value				$ 12,000
Yerba Buena, Oregon LLC [Member]
Shares Issued	1,472,536	1,019,730	2,492,266
Closing Stock Price	$ 1.40	$ 1.40
Fair Value	$ 2,061,000	$ 1,428,000	$ 3,489

Business Combination - Schedu_3

Business Combination - Schedule of Supplemental Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	Oct. 02, 2018	Sep. 30, 2020	Sep. 30, 2019
Business Combinations [Abstract]
Revenues	$ 4,066	$ 16,337	$ 8,078
Net Loss Attributable to Stem	$ (26,243)
Net Loss per Common Share Attributable to Stem Common Stockholders - Basic and Diluted	$ (0.93)

Business Combination - Schedu_4

Business Combination - Schedule of Warrant Liability and Embedded Derivative Liability Recorded (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Beginning balance	$ 441
Issuance of convertible notes	244	1,169
Change in fair value	(875)	(2,220)
Ending balance	849	441
Seven Leaf Ventures Corp [Member] | Warrant Liability [Member]
Beginning balance
Issuance of convertible notes	772
Change in fair value	(712)
Ending balance	60
Seven Leaf Ventures Corp [Member] | Derivative Liability [Member]
Beginning balance
Issuance of convertible notes	244
Change in fair value	(190)
Ending balance	$ 54

Business Combination - Schedu_5

Business Combination - Schedule of Pro Forma Revenue and Operating Loss (Details) - USD ($) $ in Thousands	Oct. 02, 2018	Sep. 30, 2020	Sep. 30, 2019
Equity Method Investments and Joint Ventures [Abstract]
Revenue	$ 4,066	$ 16,337	$ 8,078
Net loss		$ (11,396)	$ (28,637)

Business Combination - Summar_2

Business Combination - Summary of Business Combination Asset Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Goodwill	$ 7,221	$ 1,070
Seven Leaf Ventures Corp [Member]
Estimated fair value of common stock issued	9,552
Estimated fair value of warrants issued	772
Estimated fair value of debt issued	2,540
Estimated fair value of embedded and bifurcated derivatives	244
Forgiveness of working capital advance	(150)
Total consideration paid	12,958
Cash and cash equivalents	81
Fixed assets	54
Inventory	133
Goodwill	6,151
Intangible assets	7,684
Total assets acquired	14,103
Accrued expenses and other current liabilities	1,144
Total liabilities assumed	1,145
Net assets acquired (in thousands)	$ 12,958

Intangible Assets, Net (Details

Intangible Assets, Net (Details Narraive) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense

Intangible Assets, Net - Schedu

Intangible Assets, Net - Schedule of Intangible Assets (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2020USD ($)
Balance, beginning	$ 6,316
Accumulated Amortization	(731)
Balance, ending	13,269
YMY Ventures LLC [Member]
Accumulated Amortization	(51)
Balance, ending	$ (51)	[1]
Estimated Useful Life	15 years	[1]
Western Coast Ventures, Inc. (WCV) [Member]
Accumulated Amortization	$ (162)
Balance, ending	$ (162)	[1]
Estimated Useful Life	15 years	[1]
Yerba Buena, LLC [Member]
Accumulated Amortization	$ (214)
Balance, ending	$ (214)
Yerba Buena, LLC [Member] | Minimum [Member]
Estimated Useful Life	3 years
Yerba Buena, LLC [Member] | Maximum [Member]
Estimated Useful Life	15 years
Foothill [Member]
Accumulated Amortization	$ (304)
Balance, ending	$ 7,380
Estimated Useful Life	15 years
Other [Member]
Accumulated Amortization
Balance, ending
Estimated Useful Life	5 years
Cannabis Licenses [Member]
Balance, beginning	$ 5,814
Accumulated Amortization
Balance, ending	12,679
Cannabis Licenses [Member] | YMY Ventures LLC [Member]
Balance, beginning		[1]
Accumulated Amortization
Balance, ending		[1]
Cannabis Licenses [Member] | Western Coast Ventures, Inc. (WCV) [Member]
Balance, beginning		[1]
Accumulated Amortization
Balance, ending		[1]
Cannabis Licenses [Member] | Yerba Buena, LLC [Member]
Balance, beginning
Accumulated Amortization
Balance, ending
Cannabis Licenses [Member] | Foothill [Member]
Balance, beginning	6,865
Accumulated Amortization
Balance, ending
Cannabis Licenses [Member] | Other [Member]
Balance, beginning
Accumulated Amortization
Balance, ending
Trade Name [Member]
Balance, beginning	147
Accumulated Amortization
Balance, ending	458
Trade Name [Member] | YMY Ventures LLC [Member]
Balance, beginning		[1]
Accumulated Amortization
Balance, ending		[1]
Trade Name [Member] | Western Coast Ventures, Inc. (WCV) [Member]
Balance, beginning		[1]
Accumulated Amortization
Balance, ending		[1]
Trade Name [Member] | Yerba Buena, LLC [Member]
Balance, beginning
Accumulated Amortization
Balance, ending
Trade Name [Member] | Foothill [Member]
Balance, beginning	311
Accumulated Amortization
Balance, ending
Trade Name [Member] | Other [Member]
Balance, beginning
Accumulated Amortization
Balance, ending
Customer Relationship [Member]
Balance, beginning	135
Accumulated Amortization
Balance, ending	643
Customer Relationship [Member] | YMY Ventures LLC [Member]
Balance, beginning		[1]
Accumulated Amortization
Balance, ending		[1]
Customer Relationship [Member] | Western Coast Ventures, Inc. (WCV) [Member]
Balance, beginning		[1]
Accumulated Amortization
Balance, ending		[1]
Customer Relationship [Member] | Yerba Buena, LLC [Member]
Balance, beginning
Accumulated Amortization
Balance, ending
Customer Relationship [Member] | Foothill [Member]
Balance, beginning	508
Accumulated Amortization
Balance, ending
Customer Relationship [Member] | Other [Member]
Balance, beginning
Accumulated Amortization
Balance, ending
Non-Compete [Member]
Balance, beginning	220
Accumulated Amortization
Balance, ending	220
Non-Compete [Member] | YMY Ventures LLC [Member]
Balance, beginning		[1]
Accumulated Amortization
Balance, ending		[1]
Non-Compete [Member] | Western Coast Ventures, Inc. (WCV) [Member]
Balance, beginning		[1]
Accumulated Amortization
Balance, ending		[1]
Non-Compete [Member] | Yerba Buena, LLC [Member]
Balance, beginning
Accumulated Amortization
Balance, ending
Non-Compete [Member] | Foothill [Member]
Balance, beginning
Accumulated Amortization
Balance, ending
Non-Compete [Member] | Other [Member]
Balance, beginning
Accumulated Amortization
Balance, ending
[1]	These represent provisional licenses that the Company acquired during the fiscal years ended September 30, 2019 and 2018.

Intangible Assets, Net - Sche_2

Intangible Assets, Net - Schedule of Expected Amortization (Details) $ in Thousands	Sep. 30, 2020USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2021	$ 987
2022	987
2023	955
2024	925
2025	925
Thereafter	8,490
Intangible assets	$ 13,269

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses - Schedule of Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Payables and Accruals [Abstract]
Accounts payable	$ 1,784	$ 707
Accrued credit cards	41	31
Accrued interest	134	106
Accrued payroll	616
Other	408	238
Total Accounts Payable and Accrued Expenses	$ 2,983	$ 1,082

Notes Payable and Advances (Det

Notes Payable and Advances (Details Narrative) - USD ($)	Sep. 30, 2020	Jul. 31, 2020	Jul. 16, 2020	May 24, 2020	Feb. 07, 2020	Dec. 05, 2019	Jul. 31, 2019	May 24, 2019	Mar. 08, 2019	Feb. 28, 2019	Jul. 31, 2018	Jul. 16, 2018	May 29, 2018	Apr. 30, 2018	Apr. 29, 2018	Apr. 04, 2018	Feb. 28, 2018	Jul. 31, 2017	Aug. 31, 2020	Jul. 31, 2020	Mar. 31, 2020	Jan. 31, 2020	Sep. 30, 2019	Apr. 30, 2019	Sep. 30, 2018	Jul. 31, 2018	Apr. 30, 2018	Nov. 30, 2017	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2020	May 31, 2020	Apr. 30, 2020	Jan. 16, 2018
Debt instrument face amount																							$ 3,205,000							$ 3,205,000
Debt instrument, interest rate	8.00%																						8.00%						8.00%	8.00%
Acquisition of purchase price																													$ 471,000	$ 1,375,000
Debt maturity date																													Dec. 27, 2021
Mortgage payable																							$ 2,191,000							2,191,000
Warrants exercise price																																	$ 1.50
Outstanding obligation, net of debt discount	$ 3,685,000																												$ 3,685,000
Due to related party	200,000																												200,000
Payments of notes payable																													711,000	272,000
Due to related party	$ 200,000																												$ 200,000
Yerba Buena, Oregon LLC [Member]
Debt instrument, interest rate	8.00%																												8.00%
Debt maturity date																													Apr. 8, 2021
Officer One [Member]
Related party loans payable																													$ 93,558
Officer Two [Member]
Related party loans payable																													26,769
East Coast Packers LLC [Member]
Debt instrument face amount																															$ 1,000,000
Equity method investment																															236,000
Cash																															$ 232,000
NVD RE Corp. [Member]
Debt monthly payments																			$ 466,667
Notes payable																			$ 300,000				300,000							300,000
Debt instrument, interest rate														37.50%													37.50%
Mortgage payable, interest rate																			14.00%
Debt instrument, term																			36 months
Due to related party														$ 1,275,000													$ 1,275,000
Purchase price														600,000													600,000
Payment of tenant improvement														$ 675,000													$ 675,000
2017 Tractor [Member]
Notes payable	$ 9,611																						15,392						9,611	15,392
Notes Payable [Member]
Notes payable	0																						9,281						0	9,281
Notes Payable One [Member]
Notes payable	$ 3,097																						8,407						$ 3,097	8,407
Debt instrument, interest rate	0.00%																												0.00%
Promissory Note [Member]
Debt instrument face amount																												$ 21,749
Notes payable	$ 14,950																						14,950						$ 14,950	14,950
Debt instrument, interest rate																												18.00%
Servicing fee percentage																												10.00%
Promissory Note [Member] | Yerba Buena, Oregon LLC [Member]
Debt instrument face amount																								$ 400,000
Debt instrument, interest rate																								8.00%
Debt instrument, maturity description																								The note was issued on April 8, 2019 and is due on April 8, 2021.
Payments of short term liabilities																													42,281
Short-term liabilities	357,719																												357,719
Promissory Note [Member] | Shareholders, Officers and Directors [Member]
Debt instrument face amount																												$ 80,000
Notes payable	80,000																												80,000
Debt instrument, interest rate																												6.00%
Debt instrument, term																												1 year
Promissory Note [Member] | East Coast Packers LLC [Member]
Debt instrument face amount											$ 1,000,000															$ 1,000,000
Debt instrument, description											The promissory is payable in five installments commencing upon the effective date (the date of grant of license to engage in cannabis operations issuable by the government of the State of Florida), over the course of 1 year, with an interest rate of 1% per annum for the first six months, then increasing to 5.5% per annum for the remainder of the note period through maturity. In the event the LLC is denied the licenses necessary to operate, the note is cancelled in full.
Promissory Note [Member] | Driven Deliveries, Inc. [Member]
Debt instrument face amount		$ 500,000																		$ 500,000
Debt instrument, interest rate		6.00%																		6.00%
Debt maturity date																				Jan. 31, 2022
Promissory Note [Member] | 12 Months [Member] | Yerba Buena, Oregon LLC [Member]
Debt monthly payments																								$ 2,667
Promissory Note [Member] | 12 Months [Member] | Yerba Buena, Oregon LLC [Member]
Debt monthly payments																								$ 2,667
Short-Term Mortgages Payable [Member]
Notes payable	922,500																						1,027,500						922,500	1,027,500
Debt instrument, interest rate											2.00%															2.00%
Purchase price of premises												$ 1,700,000
Rental credit																																		$ 135,000
Monthly payments												15,000														$ 13,500
Amount granted for improvement of property												9,500
Acquisition of purchase price												$ 370,637
Promissory note amount																																		$ 1,200,000
Debt maturity date												Jan. 31, 2020														Jan. 31, 2020
Mortgage payable																$ 314,000	$ 550,000
Mortgage payable, interest rate																15.00%	15.00%
Mortgage payable final due date																Apr. 1, 2020	Mar. 1, 2020
Value of mortgage paid																$ 19,000	$ 28,000
Description of collateral																The note has been cross guaranteed by the CEO and Director of the Company.	The note has been cross guaranteed by the CEO and Director of the Company.
Shares issued escrow amount																$ 75,000
Short-Term Mortgages Payable One [Member]
Mortgage payable																							550,000							550,000
Short-Term Mortgages Payable Two [Member]
Mortgage payable																							314,000							314,000
Two Promissory Note [Member]
Notes payable	480,000																												480,000
Warrants exercise price		$ 0.45																		$ 0.45
Warrants description		As of July 2020, in consideration of the warrants being amended to $0.45 per share with an extended the term from five to a ten-year term, the maturity date has been extended to December 13, 2020.
Debt instrument, principal payment																																$ 20,000
Outstanding obligation, net of debt discount	420,403																												420,403
Two Promissory Note [Member] | Minimum [Member]
Warrants term		5 years																		5 years
Two Promissory Note [Member] | Maximum [Member]
Warrants term		10 years																		10 years
Two Promissory Note [Member] | Accredited Investors [Member]
Debt instrument face amount																						$ 500,000
Debt instrument, interest rate																						12.00%
Debt maturity date																						Jul. 31, 2020
Number of warrants issued to purchase common stock																						100,000
Warrants term																						5 years
Warrants exercise price																						$ 0.85
Two Promissory Note [Member]
Notes payable	500,000																												500,000
Warrants exercise price		$ 0.45																		$ 0.45
Warrants description		As of July 2020, in consideration of the warrants being amended to $0.45 per share with an extended the term from five to a ten-year term, the maturity date has been extended to December 13, 2020
Outstanding obligation, net of debt discount	440,403																												440,403
Two Promissory Note [Member] | Minimum [Member]
Warrants term		5 years																		5 years
Two Promissory Note [Member] | Maximum [Member]
Warrants term		10 years																		10 years
Two Promissory Note [Member] | Accredited Investors [Member]
Debt instrument face amount																						$ 500,000
Debt instrument, interest rate																						12.00%
Debt maturity date																						Oct. 31, 2020
Number of warrants issued to purchase common stock																						100,000
Warrants term																						5 years
Warrants exercise price																						$ 0.85
Promissory Note [Member]
Notes payable	500,000																												500,000
Acquisition Notes Payable [Member]
Notes payable																							300,000							300,000
Acquisition of purchase price																									$ 800,000
Acquisition description																									As disclosed in Note 6, in September 2018, the Company entered into an agreement to acquire 50% of the membership interest of YMY. The purchase price for the 50% interest was approximately $0.8 million. In connection with this agreement, as of September 30, 2019, the Company has paid approximately $0.5 million and recorded a note payable of $0.3 million.
Payments of notes payable																							500,000
Long-Term Debt, Mortgages [Member]
Notes payable	400,000																												400,000
Mortgage payable																					$ 1,585,000
Mortgage payable, interest rate																				14.00%	11.55%	15.00%
Mortgage payable final due date																				Jul. 31, 2023	Apr. 1, 2023	Jan. 31, 2022
Value of mortgage paid																					$ 120,000
Description of collateral																				The note has been cross guaranteed by the CEO and Director of the Company.	The note has been cross guaranteed by the CEO and Director of the Company.	The note has been cross guaranteed by the CEO and Director of the Company.
Long-Term Debt, Mortgages [Member]
Notes payable	1,585,000																												1,585,000
Mortgage payable																					$ 400,000
Mortgage payable, interest rate																					11.55%
Mortgage payable final due date																					Apr. 1, 2022
Value of mortgage paid																					$ 38,000
Description of collateral																					The note has been cross guaranteed by the CEO and Director of the Company.
Long-Term Debt, Mortgages Two [Member]
Notes payable	400,000																												400,000
Mortgage payable, interest rate																					15.00%
Mortgage payable final due date																					Mar. 31, 2022
Description of collateral																					The note has been cross guaranteed by the CEO and Director of the Company.
Long-Term Debt, Mortgages Three [Member]
Notes payable	700,000																												700,000
Long-Term Debt, Mortgages Four [Member]
Notes payable	200,000																												200,000
Long-Term Debt [Member]
Notes payable	400,000																												400,000
24-Month Premium Finance Agreement [Member] | Notes Payable [Member]
Debt instrument face amount													$ 27,844
Debt monthly payments													$ 1,160
36-Month Premium Finance Agreement [Member] | Notes Payable [Member]
Debt instrument face amount															$ 15,710
Debt monthly payments															$ 442
60-Month Premium Finance Agreement [Member] | Notes Payable [Member]
Debt instrument face amount																		$ 28,905
Debt monthly payments																		$ 482
10-Month Premium Finance Agreement [Member] | Notes Payable [Member]
Debt instrument face amount		$ 53,325					$ 63,101													$ 53,325
Debt monthly payments		$ 15,602					$ 4,582
Notes payable	0																						36,658						0	36,658
Debt instrument, interest rate		7.50%					7.63%													7.50%
10-Month Premium Finance Agreement [Member] | Notes Payable [Member] | Ten Monthly Payments [Member]
Debt monthly payments		$ 3,772
10-Month Premium Finance Agreement [Member] | Notes Payable One [Member]
Debt instrument face amount							$ 78,900
Debt monthly payments							$ 5,756
Notes payable	0																						46,047						0	46,047
Debt instrument, interest rate							7.25%
10-Month Premium Finance Agreement [Member] | Notes Payable Two [Member]
Debt instrument face amount									$ 5,975
Debt monthly payments									$ 513
Notes payable	0																						2,540						0	2,540
Debt instrument, interest rate									5.75%
10-Month Premium Finance Agreement [Member] | Notes Payable Three [Member]
Debt instrument face amount										$ 259,916
Debt monthly payments										$ 22,205
Notes payable	0																						66,615						0	66,615
Debt instrument, interest rate										5.75%
10-Month Premium Finance Agreement [Member] | Notes Payable Four [Member]
Notes payable	30,178																												30,178
10-Month Premium Finance Agreement [Member] | Notes Payable Six [Member]
Debt instrument face amount	2,611																												2,611
Debt monthly payments	1,043
Notes payable	$ 1,568																												$ 1,568
Debt instrument, interest rate	7.00%																												7.00%
10-Month Premium Finance Agreement [Member] | Notes Payable Six [Member] | Ten Monthly Payments [Member]
Debt monthly payments	$ 157
9-Month Premium Finance Agreement [Member] | Notes Payable [Member]
Debt instrument face amount			$ 10,629	$ 16,777		$ 9,490		$ 11,440			$ 54,702															$ 54,702
Debt monthly payments			$ 4,009	$ 3,485		$ 685		$ 1,322			$ 4,435
Notes payable	0																						6,611						$ 0	6,611
Debt instrument, interest rate			11.00%	8.70%		8.70%		8.70%			7.99%															7.99%
9-Month Premium Finance Agreement [Member] | Notes Payable [Member] | Nine Monthly Payments [Member]
Debt monthly payments			$ 736	$ 1,339
9-Month Premium Finance Agreement [Member] | Notes Payable One [Member]
Notes payable	0																						1,539						0	1,539
9-Month Premium Finance Agreement [Member] | Notes Payable Two [Member]
Notes payable	0																						$ 1,369						0	$ 1,369
9-Month Premium Finance Agreement [Member] | Notes Payable Three [Member]
Notes payable	6,662																												6,662
9-Month Premium Finance Agreement [Member] | Notes Payable Four [Member]
Notes payable	5,149																												5,149
12-Month Premium Finance Agreement [Member] | Notes Payable [Member]
Debt instrument face amount					$ 300,150
Debt monthly payments					$ 60,255
Notes payable	90,871																												90,871
Debt instrument, interest rate					7.46%
12-Month Premium Finance Agreement [Member] | Notes Payable [Member] | Nine Monthly Payments [Member]
Debt monthly payments					$ 22,718
10-Month Premium Finance Agreement [Member] | Notes Payable One [Member]
Debt instrument face amount		78,056																		$ 78,056
Debt monthly payments		$ 22,984
Debt instrument, interest rate		7.50%																		7.50%
10-Month Premium Finance Agreement [Member] | Notes Payable One [Member] | Ten Monthly Payments [Member]
Debt monthly payments		$ 5,507
10-Month Premium Finance Agreement [Member] | Notes Payable Five [Member]
Notes payable	44,057																												44,057
Paycheck Protection Program [Member]
Notes payable	$ 266,820																												$ 266,820
Debt instrument, interest rate	1.00%	1.00%																		1.00%									1.00%
Debt maturity date																				Jul. 9, 2022									May 1, 2022
Proceeds from loans																				$ 220,564									$ 266,820
Paycheck Protection Program Three [Member]
Notes payable	$ 220,564																												220,564
Paycheck Protection Program [Member]
Notes payable	$ 245,400																												$ 245,400
Debt instrument, interest rate	1.00%																												1.00%
Debt maturity date																													Jun. 3, 2022
Proceeds from loans																													$ 245,400
Paycheck Protection Program [Member]
Notes payable	$ 62,500																												$ 62,500
Debt instrument, interest rate	1.00%																												1.00%
Debt maturity date																													Jun. 25, 2022
Proceeds from loans																													$ 62,500
Paycheck Protection Program [Member]
Notes payable	$ 147,407																												$ 147,407
Debt instrument, interest rate	1.00%																												1.00%
Debt maturity date																													Dec. 30, 2020
Proceeds from loans																													$ 147,407

Notes Payable and Advances - Sc

Notes Payable and Advances - Schedule of Short-term Notes and Advances (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Debt Disclosure [Abstract]
Equipment financing	$ 27	$ 33
Insurance financing	177	160
Mortgages payable	923	2,191
Promissory notes, net of discounts	2,298	1,000
Due to related party	200
Short-term notes and advances	3,425	3,384
Acquisition notes payable	665	708
Total notes payable and advances	4,290	4,092
Long-term mortgages	$ 3,685

Notes Payable and Advances - _2

Notes Payable and Advances - Schedule of Maturities of Long Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Debt Disclosure [Abstract]
2021
2022	1,500
2023	2,185
2024
2025
Thereafter
Long term debt	$ 3,685

Convertible Debt (Details Narra

Convertible Debt (Details Narrative)	Mar. 14, 2019USD ($)$ / sharesshares	Dec. 27, 2018CAD ($)shares	Jan. 31, 2019USD ($)$ / sharesshares	Jan. 31, 2019CAD ($)shares	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2018CAD ($)shares	Oct. 31, 2018USD ($)$ / sharesshares	Sep. 30, 2018USD ($)$ / sharesshares	Sep. 30, 2020USD ($)$ / sharesshares	Sep. 30, 2020CAD ($)shares	Sep. 30, 2019USD ($)shares	Sep. 30, 2018USD ($)$ / sharesshares	Sep. 30, 2020CAD ($)shares	Apr. 30, 2020$ / shares	Nov. 02, 2018$ / shares	May 31, 2018USD ($)$ / shares
Debt instrument maturity date									Dec. 27, 2021	Dec. 27, 2021
Debt instrument, interest rate									8.00%		8.00%		8.00%
Conversion price | $ / shares									$ 0.86					$ 1.90
Inducement cost to convert convertible notes											$ 973,000
Warrant exercise price | $ / shares														1.50
Convertible notes, principal amount											3,205,000
Issuance of common stock convertible debentures									$ 196,000		$ 2,575,000
Share price per share | $ / shares														1.15
Common Stock [Member]
Issuance of common stock convertible debentures, shares | shares									228,260	228,260	1,430,556
Inducement cost to convert convertible notes
Issuance of common stock convertible debentures									$ 0		$ 1,000
Canaccord Genuity Inc., [Member]
Debt instrument principal and interest percentage									105.00%	105.00%
Canaccord Genuity Inc., [Member] | Common Stock [Member]
Finance fee									$ 50,000
Private Offering [Member] | Canaccord Genuity Inc., [Member] | CD Special Warrant [Member]
Issuance of common stock convertible debentures, shares | shares		10,000
Number of warrants to purchase shares | shares	962		3,121		3,121
Issuance of common stock convertible debentures	$ 700,000		$ 2,300,000		$ 2,300,000
Private Offering [Member] | Canaccord Genuity Inc., [Member] | Broker CD Special Warrant [Member]
Issuance of common stock convertible debentures, shares | shares	5,600		52,430	52,430	52,430	52,430
Senior Unsecured Convertible Notes [Member]
Debt converted into shares | shares							833,333
Minimum [Member] | Senior Unsecured Convertible Notes [Member]
Conversion price | $ / shares															$ 1.80
Agents [Member] | Canaccord Genuity Inc., [Member]
Cash commission percentage									7.00%	7.00%
Agents [Member] | Canaccord Genuity Inc., [Member] | Broker CD Special Warrant [Member]
Cash commission percentage									7.00%	7.00%
Indenture Trustee [Member] | Canaccord Genuity Inc., [Member]
Debt instrument principal and interest percentage									25.00%	25.00%
Twelve-Month Term [Member] | Senior Unsecured Convertible Notes [Member]
Debt instrument, interest rate								8.00%				8.00%				8.00%
Conversion price | $ / shares								$ 2.50				$ 2.50				$ 2.50
Convertible notes, principal amount								$ 1,500,000				$ 1,500,000				$ 1,500,000
Inducement cost associated with the conversion of the convertible promissory notes								$ 900,000				$ 900,000				$ 900,000
CAD [Member]
Share price per share | $ / shares														$ 1.87
CAD [Member] | Canaccord Genuity Inc., [Member]
Conversion price | $ / shares									$ 3
Debt converted into shares | shares									333.33	333.33
Issuance of common stock convertible debentures										$ 1,000
Share price per share | $ / shares									$ 3
Fair value of options grant									$ 424,000
CAD [Member] | Canaccord Genuity Inc., [Member] | Common Stock [Member]
Finance fee													$ 50,000
CAD [Member] | Canaccord Genuity Inc., [Member] | Broker Warrant [Member]
Warrant exercise price | $ / shares									$ 1,000
Commission fee										157,290
Commission and finance fee plus additional expenses										20,000
Legal fee										181,365
Offering fee and expenses										320,000
CAD [Member] | Private Offering [Member] | Canaccord Genuity Inc., [Member] | CD Special Warrant [Member]
Warrant exercise price | $ / shares	$ 1,000		$ 1,000		$ 1,000
Proceeds from private offerings		$ 10,000,000
Issuance of common stock convertible debentures	$ 1,000,000			$ 3,100,000		$ 3,100,000
8% Convertible Notes [Member] | Canaccord Genuity Inc., [Member]
Proceeds from private offerings									$ 3,100,000
8% Convertible Notes [Member] | Private Placement [Member] | Other Notes [Member]
Debt instrument, interest rate								8.00%				8.00%
Senior unsecured convertible notes								$ 168,000				$ 168,000
Debt instrument maturity date description								Matured one year from the issuance date.
8% Convertible Notes [Member] | Nine-Month Term [Member]
Convertible promissory notes								$ 500,000				500,000
Remaining balance of warrant liability for debentures									$ 66,700
8% Convertible Notes [Member] | Nine-Month Term [Member] | Accredited Investor [Member]
Convertible promissory notes								$ 975,000				$ 975,000
Debt instrument maturity date												Jun. 30, 2019
Debt instrument, interest rate								8.00%				8.00%
Conversion price | $ / shares								$ 2.50				$ 2.50
Issuance of common stock convertible debentures, shares | shares							541,668
Inducement cost to convert convertible notes							$ 368,000
Warrant term								3 years				3 years
Number of warrants to purchase shares | shares								97,500				97,500
Warrant exercise price | $ / shares								$ 2.50				$ 2.50
8% Convertible Notes [Member] | Nine-Month Term [Member] | Accredited Investor [Member] | Maximum [Member]
Conversion price | $ / shares							$ 2.50
8% Convertible Notes [Member] | Nine-Month Term [Member] | Accredited Investor [Member] | Minimum [Member]
Conversion price | $ / shares							$ 1.80
8% Convertible Notes [Member] | CAD [Member] | Canaccord Genuity Inc., [Member]
Proceeds from private offerings										$ 4,100,000
8.0% Senior Unsecured Convertible Debenture [Member] | Canaccord Genuity Inc., [Member]
Debt instrument, interest rate									8.00%				8.00%
Number of warrants to purchase shares | shares									167				167
Debt instrument description									Upon the exercise thereof and at no additional cost, 1.05 Convertible Debenture Units per CD Special Warrant (instead of 1.0 Convertible Debenture Unit per CD Special Warrant). Until the Receipt and Registration have been obtained, securities issued in connection with the Offering (including any underlying securities issued upon conversion or exercise thereof) will be subject to a 6-month hold period from the date of issue. Since the CD Special Warrants were exchanged for Convertible Debenture Units after 6 months as U.S. and Canadian registrations were not effective at that time, the holders received 1.05 Convertible Debenture Units per CD Special Warrant.	Upon the exercise thereof and at no additional cost, 1.05 Convertible Debenture Units per CD Special Warrant (instead of 1.0 Convertible Debenture Unit per CD Special Warrant). Until the Receipt and Registration have been obtained, securities issued in connection with the Offering (including any underlying securities issued upon conversion or exercise thereof) will be subject to a 6-month hold period from the date of issue. Since the CD Special Warrants were exchanged for Convertible Debenture Units after 6 months as U.S. and Canadian registrations were not effective at that time, the holders received 1.05 Convertible Debenture Units per CD Special Warrant.
Payment of brokered portion of offering									$ 1,900,000
8.0% Senior Unsecured Convertible Debenture [Member] | CAD [Member] | Canaccord Genuity Inc., [Member]
Warrant exercise price | $ / shares									$ 3.90
Convertible debenture													$ 1,000
Payment of brokered portion of offering													$ 2,500,000

Convertible Debt - Schedule of

Convertible Debt - Schedule of Assumptions Value Warrant Granted (Details) - Warrants Granted [Member] - Convertible Debt [Member]	Sep. 30, 2020Integer$ / shares
Exercise Price [Member]
Fair value of underlying common shares | $ / shares	$ 2.93
Dividend Yield [Member]
Fair value assumptions measurement input percentages
Historical Volatility [Member]
Fair value assumptions measurement input percentages	85
Minimum [Member]
Fair value of underlying common shares | $ / shares	$ 1.78
Minimum [Member] | Risk Free Interest Rate [Member]
Fair value assumptions measurement input percentages	1.40
Maximum [Member]
Fair value of underlying common shares | $ / shares	$ 2.10
Maximum [Member] | Risk Free Interest Rate [Member]
Fair value assumptions measurement input percentages	1.90

Convertible Debt - Schedule o_2

Convertible Debt - Schedule of Embedded Derivative Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Change in fair value	$ (190)	$ 1,011
Warrant Liability [Member]
Beginning balance	42
Change in fair value	25
Ending balance	67	42
Derivative Liability [Member]
Beginning balance	158
Change in fair value	434
Ending balance	$ 592	$ 158

Convertible Debt - Schedule o_3

Convertible Debt - Schedule of Convertible Notes (Details) - USD ($)	Sep. 30, 2020	Sep. 30, 2019
Principal value of 8%, convertible at $0.86 at September 30, 2020, due December 27, 2021 including penalty provision of $155,239		$ 3,205,000
Convertible Notes [Member]
Principal value of 8%, convertible at $0.86 at September 30, 2020, due December 27, 2021 including penalty provision of $155,239	$ 3,105,000
Principal value of 10%, convertible at $1.25 at September 30, 2020, due May 30, 2021 (see note 9)	2,540,000
Debt discount	(357,000)
Cumulative foreign currency impact	18,000
Carrying value of convertible notes	$ 5,306,000

Convertible Debt - Schedule o_4

Convertible Debt - Schedule of Convertible Notes (Details) (Parenthetical) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2020	Apr. 30, 2020	Sep. 30, 2019
Debt instrument, interest rate	8.00%		8.00%
Conversion price	$ 0.86	$ 1.90
Debt instrument maturity date	Dec. 27, 2021
Penalty provision	$ 155,239
Convertible Notes [Member]
Debt instrument, interest rate	10.00%
Conversion price	$ 1.25
Debt instrument maturity date	May 30, 2021

Fair Value Measurements (Detail

Fair Value Measurements (Details Narrative)	12 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Pricing model description	The Company used a lattice based trinomial model developed by Tsiveriotis, K. and Fernades in which the three lattices incorporate (1) the Company's underlying common stock price; (2) the value of the debt components of the convertible notes; and (3) the value of the equity component of the convertible notes. The main drivers of sensitivity for the model are volatility and the credit spread. The model used will vary by approximately 1.5% for a 4% change in volatility and will vary by less than 1% for each 1% change in credit spread.

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Warrant liability	$ 257	$ 283
Embedded derivative liability	592
Total fair value	849
Level 1 [Member]
Warrant liability
Embedded derivative liability
Total fair value
Level 2 [Member]
Warrant liability
Embedded derivative liability
Total fair value
Level 3 [Member]
Warrant liability	257
Embedded derivative liability	592
Total fair value	$ 849

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Level 3 Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Beginning balance	$ 441
Warrants granted for stock-based compensation	105	893
Warrants granted with promissory notes	162
Warrants issued pursuant to acquisition (see Note 9)	772
Warrants granted associated with convertible notes		599
Issuance of convertible notes	244	1,169
Change in fair value	(875)	(2,220)
Ending balance	849	441
Warrant Liability [Member]
Beginning balance	283
Warrants granted for stock-based compensation	105	893
Warrants granted with promissory notes	162
Warrants issued pursuant to acquisition (see Note 9)	772
Warrants granted associated with convertible notes		599
Issuance of convertible notes
Change in fair value	(1,065)	(1,209)
Ending balance	257	283
Embedded Derivative Liability [Member]
Beginning balance	158
Warrants granted for stock-based compensation
Warrants granted with promissory notes
Warrants issued pursuant to acquisition (see Note 9)
Warrants granted associated with convertible notes
Issuance of convertible notes	244	1,169
Change in fair value	190	(1,011)
Ending balance	$ 592	$ 158

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Weighted Average Significant Unobservable Inputs (Details)	12 Months Ended
	Sep. 30, 2020Integer$ / shares	Sep. 30, 2019Integer$ / shares	Apr. 30, 2020$ / shares
Warrant Liability Strike price | $ / shares			$ 1.50
Warrant Liability [Member]
Warrant Liability Strike price | $ / shares		$ 2.97
Warrant Liability Contractual term (years)		1 year 7 months 6 days
Warrant Liability [Member] | Volatility (Annual) [Member]
Warrant Liability Measurement input	100	104
Warrant Liability [Member] | Risk Free Interest Rate [Member]
Warrant Liability Measurement input	.28	2
Warrant Liability [Member] | Dividend Yield [Member]
Warrant Liability Measurement input	0	0
Warrant Liability [Member] | Minimum [Member]
Warrant Liability Strike price | $ / shares	$ .36
Warrant Liability Contractual term (years)	1 year
Warrant Liability [Member] | Maximum [Member]
Warrant Liability Strike price | $ / shares	$ 2.96
Warrant Liability Contractual term (years)	3 years
Embedded Derivative Liability [Member]
Embedded Derivative Liability Strike price | $ / shares	$ 1.12	$ 0.80
Embedded Derivative Liability Contractual term (years)	1 year 6 months	1 year 2 months 12 days
Embedded Derivative Liability [Member] | Volatility (Annual) [Member]
Embedded Derivative Liability Measurement input	101	85
Embedded Derivative Liability [Member] | Risk Free Interest Rate [Member]
Embedded Derivative Liability Measurement input	.25	2
Embedded Derivative Liability [Member] | Dividend Yield [Member]
Embedded Derivative Liability Measurement input	0	0
Embedded Derivative Liability [Member] | Credit Spread [Member]
Embedded Derivative Liability Measurement input	11.21	11.12

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income tax description	the expected tax benefit, temporary timing differences and long-term timing differences are calculated at the 25% statutory rate.	the expected tax benefit, temporary timing differences and long-term timing differences are calculated at the 25% statutory rate.
Long term difference statutory rate	25.00%	25.00%
Net operating loss carryforwards for federal and state income tax	$ 28,000,000
Net operating loss carryforwards expire year	expire beginning in 2036

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Expenses (Benefit) (Details) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Total current
Total deferred
Income tax expense (benefit)

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Statutory Federal Income Tax Provision to Actual Income Tax Benefit (Details) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Federal statutory rate	$ (2,873)	$ (7,246)
Permanent timing differences	567	(427)
Change in valuation allowance	2,306	7,673
Income tax expense (benefit)

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Sep. 30, 2020	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Deferred tax assets: Net operating loss carryforwards	$ 6,397	$ 4,483
Deferred tax assets: Equity based compensation	3,173	3,154
Deferred tax assets: Impairment of loan receivable	75	75
Deferred tax assets: Impairment of investments and other property	2,531	2,468
Deferred tax assets: Total deferred tax assets	12,176	10,180
Deferred tax liabilities Depreciation	359	669
Deferred tax liabilities Deferred revenue	1,845
Deferred tax liabilities Total deferred tax liabilities	2,204	669
Net deferred tax assets	9,972	9,511
Less valuation allowance	(9,972)	(9,511)
Net deferred tax assets (liabilities)

Shareholders' Equity (Details N

Shareholders' Equity (Details Narrative) - USD ($)	May 31, 2020	Jul. 10, 2019	Mar. 29, 2019	Mar. 22, 2019	Nov. 30, 2018	Jun. 30, 2019	Sep. 30, 2020	Jun. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Apr. 30, 2020
Plan description									The Company adopted a plan to allow the Company to compensate prospective and current employees, directors, and consultants through the issuance of equity instruments of the Company. The plan has an effective life of 10 years. The plan is administered by the board of directors of the Company until such time as the board transfers responsibility to a committee of the board. The plan is limited to issuing common shares of the Company up to 15% of the total shares then outstanding. No limitations exist on any other instruments issuable under the plan. In the event of a change in control of the Company, all unvested instruments issued under the plan become immediately vested.
Precentge of common shares issuable									15.00%
Two series of preferred stock designated, shares issued
Stock issued during the period								12,500,000
Stock issued during the period, value										$ 35,000
Common stock issued in connection with conversion of notes payable									$ 196,000	$ 2,575,000
Shares issued price per share											$ 1.15
Debt conversion price							$ 0.86		$ 0.86		1.90
Debt instrument, interest rate							8.00%		8.00%	8.00%
Issuance of common stock in connection with share exchange agreement									$ (196,000)
Common stock issued for stock compensation									472,506
Common stock issued for stock compensation, value									$ 165,000
Stock issued for acquisition, value										$ 12,000
Impairment of intangible assets										450,000
Property and equipment, net							$ 16,354,000		16,354,000	14,706,000
Impairment of property, plant and equipment										1,700,000
Stock issued during period, value, purchase of assets									$ 9,934,000
YMY Ventures, LLC and NVD RE [Member]
Shares issued for acquisition, shares					187,500				386,035
Stock issued for acquisition, value					$ 487,500				$ 196,000
Description on other assets acquired					(1) purchase a property comprised of a land and building near Las Vegas, NV and (2) acquire the remaining 50% of YMY Ventures, LLC held by the option issuers and (3) to acquire 37.5% of NVD RE owned by the option issuers for a combined purchase price of $12 million. The Company impaired the option ($0.45 million was included as intangible and is included in the line-item impairment of intangible assets on the statement of operations) as it determined that the option was worthless as of September 30, 2019.
Payments to acquire land and building with project cost					$ 12,000,000
Impairment of intangible assets										$ 450,000
South African Ventures, Inc.[Member]
Stock issued for acquisition, value				$ 7,550,000
Oregon Limited Liability Company [Member] | Buildings and Property Improvements [Member]
Property and equipment, net		$ 2,990,000
Oregon Limited Liability Company [Member] | Buildings [Member]
Number of common stock issued, shares, purchase of assets		6,322,058
CAD [Member]
Shares issued price per share											$ 1.87
Seven Leaf Ventures Corp [Member]
Stock issued during the period									12,085,770
Purchase price									$ 12,958,000
Debt instrument, interest rate							10.00%		10.00%
Consolidated Ventures of Oregon, LLC and Opco Holdings, LLC [Member]
Stock issued during the period									425,000
Stock issued during the period, value									$ 425
Shares issued price per share							$ 0.001		$ 0.001
Shares issued for acquisition, shares						12,500,000
Stock issued for acquisition, value							$ 12,500
Convertible Notes [Member]
Common stock issued in connection with conversion of notes payable									$ 196,355
Common stock issued in connection with conversion of notes payable, shares									228,260
Debt conversion price							$ 1.25		$ 1.25
Debt instrument, interest rate							10.00%		10.00%
Accrued Interest Related to Convertible Notes [Member]
Common stock issued in connection with conversion of notes payable									$ 291,505
Common stock issued in connection with conversion of notes payable, shares									703,809
Unsecured Convertible Debentures [Member] | Seven Leaf Ventures Corp [Member]
Unsecured debenture aggregate principal amount							$ 2,540,000		$ 2,540,000
Debt conversion price							$ 1.67		$ 1.67
Unsecured Convertible Debentures [Member] | Seven Leaf Ventures Corp [Member] | CAD [Member]
Unsecured debenture aggregate principal amount							$ 3,410,000		$ 3,410,000
Brokers [Member]
Stock issued during the period										16,666
Stock issued during the period, value										$ 35,000
Shares issued price per share										$ 2.10
Common Stock [Member]
Stock issued during the period										51,418
Stock issued during the period, value
Common stock issued in connection with conversion of notes payable									$ 0	$ 1,000
Common stock issued in connection with conversion of notes payable, shares									228,260	1,430,556
Inducement cost										$ 973,000
Issuance of common stock in connection with share exchange agreement, shares									386,035
Issuance of common stock in connection with share exchange agreement									$ 0
Common stock issued for stock compensation										7,060,754
Shares issued for acquisition, shares										12,500,000
Stock issued for acquisition, value										$ 12,000
Number of common stock issued, shares, purchase of assets									12,480,040
Stock issued during period, value, purchase of assets									$ 13,000
Stock Purchase Agreement [Member]
Stock issued during the period									845,238	51,418
Stock issued during the period, value									$ 449,850	$ 35,000
Employee Separation Agreement [Member]
Stock issued during the period										18,900
Stock issued during the period, value										$ 18,000
Shares issued price per share										$ .97
Membership Interest Purchase Agreement [Member]
Stock issued during the period									394,270
Shares issued price per share							$ 1		$ 1
Purchase price									$ 500,000
Lien in real estate property							$ 106,000		106,000
Building, carrying value							$ 500,000		$ 500,000
Membership Interest Purchase Agreement [Member] | Eugene, Oregon [Member]
Stock issued during the period									394,270
Share Exchange Agreement [Member]
Debt instrument, interest rate	12.50%
Issuance of common stock in connection with share exchange agreement, shares	386,035
Issuance of common stock in connection with share exchange agreement	$ 196,000
Consulting Agreements [Member]
Shares issued price per share							$ 0.80		$ 0.80
Common stock issued for stock compensation									1,162,916
Common stock issued for stock compensation, value									$ 926,000
Number of shares cancelled									700,000
Definitive Agreement [Member] | South African Ventures, Inc.[Member]
Shares issued price per share				$ 1.70
Shares issued for acquisition, shares				8,250,000
Stock issued for acquisition, value				$ 14,025,000
Definitive Agreement [Member] | Western Coast Ventures, Inc. [Member]
Shares issued for acquisition, shares			2,500,000
Stock issued for acquisition, value			$ 4,400,000
Definitive Agreement [Member] | Western Coast Ventures, Inc. (WCV) [Member]
Shares issued price per share			$ 1.47
Shares issued for acquisition, shares			2,500,000
Stock issued for acquisition, value			$ 4,400,000
Asset Purchase Agreement [Member] | Purchase of Buildings with Common Stock [Member]
Number of common stock issued, shares, purchase of assets		6,322,058
Impairment of property, plant and equipment		$ 973,000
Asset Purchase Agreement [Member] | Purchase of Land with Common Stock [Member]
Number of common stock issued, shares, purchase of assets		1,233,665
Stock issued during period, value, purchase of assets		$ 1,200,000
Mutli-Party Agreement [Member] | Oregon Limited Liability Company [Member] | Buildings [Member]
Number of common stock issued, shares, purchase of assets		457,191

Shareholders' Equity - Summary

Shareholders' Equity - Summary of Shares Issued for Acquisition (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 30, 2019	Jun. 24, 2019	Jun. 30, 2020	Sep. 30, 2019	Apr. 30, 2020
Shares Issued			12,500,000
Closing Stock price					$ 1.15
Fair value				$ 35
Yerba Buena [Member]
Shares Issued	1,472,536	1,019,730		2,492,266
Closing Stock price	$ 1.40	$ 1.40
Fair value	$ 2,061	$ 1,428		$ 3,489

Stock Based Compensation (Detai

Stock Based Compensation (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Aug. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
Stock-based compensation expense		$ 2,073	$ 10,182
Weighted average remaining contractual life		2 years 1 month 6 days	2 years 8 months 12 days
Decrease in prepaid stock-based compensation			$ 1,300
Increase in prepaid stock-based compensation			1,300
Stock Options [Member]
Expected dividend yield		0.00%
Stock-based compensation, shares authorized	2,757,002
Stock-based compensation, number of sahres issued	2,105,000
Stock-based compensation, exercise price	$ 2.40
Stock-based compensation expense	$ 2,481	$ 981	$ 3,080
Weighted average remaining contractual life		1 year 9 months

Stock Based Compensation - Sche

Stock Based Compensation - Schedule of Fair Value of Options Granted (Details) - Options [Member] - $ / shares	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Exercise price (Average)	$ 0.97	$ 1.28
Expected term (years)	2 years 9 months 11 days	1 year 4 months 24 days
Expected stock price volatility		104.00%
Risk-free rate of interest	0.20%	2.00%
Expected dividend rate	0.00%	0.00%
Minimum [Member]
Expected stock price volatility	95.70%
Maximum [Member]
Expected stock price volatility	188.60%

Stock Based Compensation - Summ

Stock Based Compensation - Summary of Stock Option Activity (Details) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Compensation Related Costs [Abstract]
Number of Options, Outstanding Beginning Balance	3,210,416	2,925,416
Number of Options, Granted	2,362,500	285,000
Number of Options, Outstanding Ending Balance	5,572,916	3,210,416
Number of Options, Vested and Exercisable	4,947,916
Weighted Average Exercise Price, Outstanding Beginning Balance	$ 2.45	$ 2.40
Weighted Average Exercise Price, Granted	0.33	1.28
Weighted Average Exercise Price, Outstanding Ending Balance	1.77	$ 2.45
Weighted Average Exercise Price, Vested and Exercisable	$ 1.93
Aggregate Intrinsic Value, Beginning Balance
Aggregate Intrinsic Value, Ending Balance
Aggregate Intrinsic Value, Vested and Exercisable
Weighted Average Remaining Contractual Term, Beginning Balance	2 years 1 month 6 days	2 years 8 months 12 days
Weighted Average Remaining Contractual Term, Granted	2 years 10 months 21 days	2 years 7 months 6 days
Weighted Average Remaining Contractual Term, Ending Balance	2 years 2 months 16 days	2 years 1 month 6 days
Weighted Average Remaining Contractual Term, Vested and Exercisable	1 year 3 months 29 days

Stock Based Compensation - Su_2

Stock Based Compensation - Summary of Restricted Stock Activity (Details) - $ / shares	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Employee [Member]
Number of Restricted Stock, Outstanding Beginning Balance	2,248,811
Number of Restricted Stock, Granted	222,506	2,248,811	[1]
Number of Restricted Stock, Outstanding Ending Balance	2,471,317	2,248,811
Weighted Average Exercise Price, Outstanding Beginning Balance	$ 1.65
Weighted Average Exercise Price, Granted	1.64	1.65	[1]
Weighted Average Exercise Price, Outstanding Ending Balance	$ 1.57	$ 1.65
Non Employees [Member]
Number of Restricted Stock, Outstanding Beginning Balance	2,446,262	360,000
Number of Restricted Stock, Granted	1,412,916	2,086,262
Number of Restricted Stock, Outstanding Ending Balance	3,859,178	2,446,262
Weighted Average Exercise Price, Outstanding Beginning Balance	$ 1.73	$ 2.32
Weighted Average Exercise Price, Granted	1.72	1.62
Weighted Average Exercise Price, Outstanding Ending Balance	$ 1.72	$ 1.73
[1]	Tables above do not include the share grant as a result of the option repricing above.

Stock Based Compensation - Sc_2

Stock Based Compensation - Schedule of Warrants Outstanding (Details) - $ / shares	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Compensation Related Costs [Abstract]
Number of Warrants, Outstanding, Beginning Balance	2,241,920	175,966
Number of Warrants Granted - Consultants (liability)		1,350,000
Number of Warrants Granted - Canaccord (liability)		715,954
Number of Warrants Granted - Equity	200,000
Number of Warrants Granted - Liability	2,672,813
Number of Warrants, Outstanding, Ending Balance	5,114,733	2,241,920
Weighted Average Exercise Price, Warrants Outstanding, Beginning	$ 2.92	$ 2.46
Weighted Average Exercise Price Warrants Granted - Consultants (liability)		2.98
Weighted Average Exercise Price Warrants Granted - Canaccord (liability)		2.95
Weighted Average Exercise Price Warrants Granted - Equity	0.45
Weighted Average Exercise Price Warrants Granted - Liability	1.14
Weighted Average Exercise Price, Warrants Outstanding, Ending	$ 2.13	$ 2.92
Remaining Contractual Term, Warrants Outstanding, Beginning	1 year 7 months 6 days	2 years 4 months 24 days
Remaining Contractual Term, Warrants Granted Consultants (liability)		1 year 8 months 12 days
Remaining Contractual Term, Warrants Granted Canaccord (liability)		1 year 3 months 19 days
Remaining Contractual Term, Warrants Granted - Equity	7 years
Remaining Contractual Term, Warrants Granted - Liability	1 year 2 months 12 days
Remaining Contractual Term, Warrants Outstanding, Ending	1 year	1 year 7 months 6 days

Stock Based Compensation - Sc_3

Stock Based Compensation - Schedule of Stock-based Compensation Expenses (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Aug. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
Total stock-based compensation		$ 2,073	$ 10,182
Restricted Stock Awards [Member]
Total stock-based compensation		1,092	7,102
Stock Options [Member]
Total stock-based compensation	$ 2,481	981	3,080
Warrants [Member]
Total stock-based compensation			893
Accrued Stock Compensation [Member]
Total stock-based compensation		$ 370

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)	Jun. 05, 2020USD ($)	Feb. 22, 2018USD ($)ft²	Jul. 31, 2020USD ($)	Sep. 30, 2019USD ($)	Jan. 31, 2019USD ($)	Mar. 31, 2018USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2020USD ($)shares	Sep. 30, 2019USD ($)	Jul. 31, 2016USD ($)
Lease term				4 years	5 years	3 years	10 years		4 years	10 years
Payment for capital lease obligations										$ 15,000
Base rental fees				$ 4,285	$ 9,696	$ 3,024	$ 7,033
Real estate taxes							$ 315
Percentage of base rental fees escalation							2.00%
Security deposit to landlord							$ 14,000
Operating lease, description		The Company has subleased this space pursuant to a 10-year lease. On February 22, 2018, both parties executed a lease addendum that adds contiguous property for 12,322 square feet. The term commences November 1, 2017 and continues through November 31, 2026 at a starting rate of $3,525 a month that escalates after the first year.
Area of land | ft²		12,322
Starting rate of amount		$ 3,525
Professional Fees								$ 2,526,000	$ 1,454,000
Joint venture amount			$ 307,500
Excess of its commitments			$ 1,000,000
Chord Advisors LLC [Member]
Professional Fees	$ 260,000
Consulting Agreement [Member]
Acquisition of licenses and permits								2,500,000
Nine Month Consulting Agreement [Member]
Number of shares issued for services								350,000
Cash compensation								$ 100,000
Number of restricted securities | shares								350,000
Nine Month Consulting Agreement One [Member]
Number of shares issued for services								$ 100,000
Cash compensation								$ 10,000
Number of restricted securities | shares								100,000

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Net Rental Payments Under Leases (Details)	Sep. 30, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
Year Ended September 30, 2021	$ 556,207
Year Ended September 30, 2022	541,821
Year Ended September 30, 2023	423,629
Year Ended September 30, 2024	286,173
Thereafter	346,330
Total	$ 2,154,160

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 29, 2020	Sep. 30, 2020	Sep. 30, 2019
Gross proceeds from sale of common stock		$ 450	$ 35
Subsequent Event [Member]
Gross proceeds from sale of common stock	$ 1,300