Stem (STMH) 10-Q 17 May 21 2021 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 31, 2021	May 11, 2021
Cover [Abstract]
Entity Registrant Name	Stem Holdings, Inc.
Entity Central Index Key	0001697834
Document Type	10-Q
Document Period End Date	Mar. 31, 2021
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Reporting Status Current	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		207,674,826
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Current assets
Cash and cash equivalents	$ 4,605	$ 2,129	[1]
Accounts receivable, net of allowance for doubtful accounts	633	455	[1]
Note receivable	332	434	[1]
Inventory	2,643	1,795	[1]
Prepaid expenses and other current assets	3,225	452	[1]
Total current assets	11,438	5,265	[1]
Property and equipment, net	15,788	16,354	[1]
Investment in equity method investees	1,428	767	[1]
Investments in affiliates	1,718	1,718	[1]
Deposits and other assets	13	13	[1]
Note receivable, long term	355	355	[1]
Right of use asset	3,481		[1]
Intangible assets, net	60,160	13,269	[1]
Goodwill	17,067	7,221	[1]
Due from related party	28	55	[1]
Total assets	111,476	45,017	[1]
Current liabilities
Accounts payable and accrued expenses	8,081	2,983	[1]
Convertible notes, net	5,750	5,306	[1]
Convertible notes, net related party	805
Short term notes and advances	675	3,425	[1]
Settlement payable	159		[1]
Acquisition notes payable	802	665	[1]
Contingent acquisition liability		1,072	[1]
Due to related party	81	200	[1]
Derivative liability	350	592	[1]
Lease liability	1,088		[1]
Warrant liability	10,866	257	[1]
Total current liabilities	28,657	14,500	[1]
Lease liability - long term	2,390		[1]
Acquisition payable - long term	129		[1]
Long-term debt, mortgages	4,785	3,685	[1]
Total liabilities	35,961	18,185	[1]
Commitments and contingencies (Note 18)
Shareholders' equity
Common stock, $0.001 par value; 300,000,000 shares authorized; 195,818,306 and 68,258,745 shares issued, issuable and outstanding as of March 31, 2021 and September 30, 2020, respectively	195	68	[1]
Additional paid-in capital	137,506	76,310	[1]
Stock subscription receivable	(735)		[1]
Accumulated deficit	(63,186)	(51,386)	[1]
Total Stem Holdings stockholder's equity	73,780	24,992	[1]
Noncontrolling interest	1,735	1,840	[1]
Total shareholders' equity	75,515	26,832
Total liabilities and shareholders' equity	111,476	45,017	[1]
Series A Preferred Stock [Member]
Shareholders' equity
Preferred stock, Value			[1]
Series B Preferred Stock [Member]
Shareholders' equity
Preferred stock, Value			[1]
[1]	Derived from audited information

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2021	Sep. 30, 2020
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	195,818,306	68,258,745
Common stock, shares outstanding	195,818,306	68,258,745
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

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Revenues	$ 10,527	$ 2,298	$ 15,987	$ 3,619
Cost of goods sold	7,783	1,573	11,256	2,642
Gross Profit	2,744	725	4,731	977
Operating expenses:
Consulting fees	1,420	1,398	2,164	1,907
Professional fees	987	884	1,909	1,523
General and administration	3,361	2,068	6,705	4,058
Total operating expenses	5,768	4,350	10,778	7,488
Loss from operations	(3,025)	(3,625)	(6,047)	(6,511)
Other income (expenses), net
Interest expense	(550)	(863)	(1,261)	(1,271)
Change in fair value of derivative liability	34	121	242	142
Change in fair value of warrant liability	(6,278)	(254)	(6,188)	(215)
Foreign currency exchange gain (loss)	22	89	(21)	21
Other income	1,170		1,370
Total other expense	(5,602)	(907)	(5,858)	(1,324)
Loss from equity method investees		(243)		(252)
Net loss	(8,626)	(4,775)	(11,905)	(8,087)
Net loss attributable to non-controlling interest	(14)	(110)	(105)	(345)
Net loss attributable to Stem Holdings	$ (8,612)	$ (4,665)	$ (11,800)	$ (7,742)
Net loss per share, basic and diluted	$ (0.06)	$ (0.08)	$ (0.11)	$ (0.14)
Weighted-average shares outstanding, basic and diluted	137,762,917	57,224,658	103,351,512	54,920,125

Consolidated Statement of Chang

Consolidated Statement of Changes In Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscription Receivable [Member]	Accumulated Deficit [Member]	Total Stem Holdings Shareholders' Equity [Member]	Non-Controlling Interest [Member]	Total
Balance at Sep. 30, 2019	$ 52	$ 61,202		$ (40,384)	$ 20,870	$ 2,724	$ 23,594
Balance, shares at Sep. 30, 2019	52,254,941
Issuance of common stock in connection with consulting agreement		4			4		4
Issuance of common stock in connection with consulting agreement, shares	5,000
Stock based compensation	$ 1	497			498		498
Stock based compensation, shares	100,000
Issuance of common stock in connection with deposit for an asset acquisitions		394			394		394
Issuance of common stock in connection with deposit for an asset acquisitions, shares	394,270
Impairment on investment in South African Ventures
Net loss				(3,077)	(3,077)	(235)	(3,312)
Balance at Dec. 31, 2019	$ 53	62,097		(43,461)	18,689	2,489	21,178
Balance, shares at Dec. 31, 2019	52,754,211
Balance at Sep. 30, 2019	$ 52	61,202		(40,384)	20,870	2,724	23,594
Balance, shares at Sep. 30, 2019	52,254,941
Issuance of common stock related to rent and interest expense							(432)
Net loss							(8,087)
Balance at Mar. 31, 2020	$ 66	73,554		(48,126)	25,494	2,379	27,873
Balance, shares at Mar. 31, 2020	66,211,741
Balance at Dec. 31, 2019	$ 53	62,097		(43,461)	18,689	2,489	21,178
Balance, shares at Dec. 31, 2019	52,754,211
Issuance of common stock in connection with consulting agreement	$ 1	1,548			1,549		1,549
Issuance of common stock in connection with consulting agreement, shares	970,416
Stock based compensation		47			47		47
Stock based compensation, shares	303,756
Issuance of common stock in connection with deposit for an asset acquisitions	$ 13	10,009			10,022		10,022
Issuance of common stock in connection with deposit for an asset acquisitions, shares	12,681,008
Issuance of common stock related to interest on convertible notes		121			121		121
Issuance of common stock related to interest on convertible notes, shares	202,350
Cancellation of common stock in connection with consulting agreement	$ (1)	(699)			(700)		(700)
Cancellation of common stock in connection with consulting agreement, shares	(700,000)
Derivatives		431			431		431
Net loss				(4,665)	(4,665)	(110)	(4,775)
Balance at Mar. 31, 2020	$ 66	73,554		(48,126)	25,494	2,379	27,873
Balance, shares at Mar. 31, 2020	66,211,741
Balance at Sep. 30, 2020	$ 68	76,310		(51,386)	24,992	1,840	26,832
Balance, shares at Sep. 30, 2020	68,258,745
Issuance of common stock in connection with consulting agreement	$ 2	587			589		589
Issuance of common stock in connection with consulting agreement, shares	1,569,570
Common stock to be issued	$ 7	2,863			2,870		2,870
Common stock to be issued, shares	6,833,069
Stock based compensation	$ 2	560			562		562
Stock based compensation, shares	1,868,750
Cancellation of common stock related to convertible notes	$ (1)	1
Cancellation of common stock related to convertible notes, shares	(525,400)
Issuance of common stock related to rent and interest expense	$ 1	208			209		209
Issuance of common stock related to rent and interest expense, shares	501,561
Issuance of subscription receivable		600	(600)
Issuance of warrants in connection with employment agreement		132			132		132
Issuance of options in connection with employment agreement		61			61		61
Acquisition of Driven Deliveries, Inc.	$ 101	43,224	(135)		43,190		43,190
Acquisition of Driven Deliveries, Inc., shares	101,968,944
Net loss				(3,188)	(3,188)	(91)	(3,279)
Balance at Dec. 31, 2020	$ 180	124,546	(735)	(54,574)	69,417	1,749	71,166
Balance, shares at Dec. 31, 2020	180,475,239
Balance at Sep. 30, 2020	$ 68	76,310		(51,386)	24,992	1,840	26,832
Balance, shares at Sep. 30, 2020	68,258,745
Issuance of common stock related to rent and interest expense							$ (331)
Acquisition of Driven Deliveries, Inc., shares							101,968,994
Net loss							$ (11,905)
Balance at Mar. 31, 2021	$ 195	137,506	(735)	(63,186)	73,780	1,735	75,515
Balance, shares at Mar. 31, 2021	195,818,306
Balance at Dec. 31, 2020	$ 180	124,546	(735)	(54,574)	69,417	1,749	71,166
Balance, shares at Dec. 31, 2020	180,475,239
Issuance of common stock in connection with consulting agreement	$ 1	1,096			1,097		1,097
Issuance of common stock in connection with consulting agreement, shares	1,262,500
Stock based compensation	$ 1	867			868		868
Stock based compensation, shares	1,464,009
Issuance of common stock related to rent and interest expense	$ 1	121			122		122
Issuance of common stock related to rent and interest expense, shares	164,366
Issuance of warrants in connection with employment agreement		18			18		18
Issuance of options in connection with employment agreement		78			78		78
Issuance of common stock in connection with conversion of convertible debt	$ 4	2,071			2,075		2,075
Issuance of common stock in connection with conversion of convertible debt, shares	4,054,206
Issuance of common stock in connection with deposit for an asset acquisitions		210			210		210
Issuance of common stock in connection with deposit for an asset acquisitions, shares	300,000
Issuance of common stock related to settlement payment	$ 1	5,439			5,440		5,440
Issuance of common stock related to settlement payment, shares	500,000
Issuance of common stock related to Private Placement Memorandum, net	$ 5	2,060			2,065		2,065
Issuance of common stock related to Private Placement Memorandum, net, shares	5,263,996
Issuance of common stock related to Prospectus	$ 2	1,000			1,002		1,002
Issuance of common stock related to Prospectus, shares	2,333,990
Net loss				(8,612)	8,612	(14)	(8,626)
Balance at Mar. 31, 2021	$ 195	$ 137,506	$ (735)	$ (63,186)	$ 73,780	$ 1,735	$ 75,515
Balance, shares at Mar. 31, 2021	195,818,306

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended		12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2021	Mar. 31, 2020	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities
Net loss	$ (8,626)	$ (3,279)	$ (4,775)	$ (3,312)	$ (11,905)	$ (8,087)
Net loss attributable to non-controlling interest	14		110		105	345		$ (492)
Net loss attributable to Stem Holdings	(8,612)		(4,665)		(11,800)	(7,742)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense					1,720	1,907
Issuance of common stock in connection with consulting agreements					1,686
Issuance of common stock related to rent and interest expense	(122)	(209)			331	432
Depreciation and amortization					918	1,027
Amortization of intangible assets					1,310
Amortization of debt discount					608
Gain on sale of equity method investments					(200)
Loss on equity method investments						252
Change in fair value of derivative liability	(34)		(121)		(242)	(142)
Change in fair value of warrant liability					6,188
Foreign currency translation adjustment					20	(21)
Changes in operating assets and liabilities:
Accounts receivable, net of allowance for doubtful accounts					(96)	(94)
Prepaid expenses and other current assets					(2,336)	357
Inventory					(630)	(213)
Other assets						(3)
Accounts payable and accrued expenses					(2,197)	575
Net cash used in operating activities					(4,720)	(3,450)
Cash flows from investing activities
Investment in equity method investees, Michigan & Massachusetts					197
Purchase of property and equipment					(279)	(366)
Return of cash for equity investment						231
Cash acquired in acquisition, net of cash transferred						81
Related party advances received						490
Related party advances made						(399)
Investment in equity method investees					(105)	(345)
Advances to related entities						(750)
Investments					(250)
Net cash used in investing activities					(437)	(1,058)
Cash flows from financing activities
Proceeds from the issuance of common stock					9,804
Proceeds from notes payable and advances					22	4,085
PPP and Debt Forgiveness					(951)
Other						81
Repayments of notes payable					(1,242)	(1,149)
Net cash provided by financing activities					7,633	3,017
Net (decrease) increase in cash and cash equivalents					2,476	(1,491)
Cash and cash equivalents at the beginning of the period		$ 2,129		$ 3,339	2,129	3,339	$ 3,339
Cash and cash equivalents at the end of the period	$ 4,605		$ 1,848		4,605	1,848	$ 2,129	$ 3,339
Supplemental disclosure of cash flow information:
Cash paid for interest					833	288
Cash paid for taxes
Supplemental disclosure of noncash activities:
Financed Insurance					283	310
Issuance of common stock related to separation agreement					290
Conversion of debt and accrued interest to equity					2,075	121
Acquisition of Driven Deliveries, Inc.					43,225
Acquisition of 7LV, Inc.						14,025
Building acquired from related party with equity, net of lien acquired						394
Refinancing of mortgage					$ 1,100,000

Incorporation and Operations an

Incorporation and Operations and Going Concern	6 Months Ended
	Mar. 31, 2021
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 and is a leading omnichannel, vertically-integrated cannabis branded products and technology company with state-of-the-art cultivation, processing, extraction, retail, distribution, and delivery-as-a-service (DaaS) operations throughout the United States. Stem’s family of award-winning brands includes TJ’s Gardens™, TravisxJames™, and Yerba Buena™ flower and extracts; Cannavore™ edible confections; Doseology™, a CBD mass-market brand launching in 2021; as well as DaaS brands Budee™ and Ganjarunner™ through the acquisition of Driven Deliveries. Budee™ and Ganjarunner™ e-commerce platforms provide direct-to consumer proprietary logistics and an omnichannel UX (user experience)/CX (customer experience). The Company 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, New York, and Michigan. As of March 31, 2021, Stem had ownership interests in 23 state issued cannabis licenses including eight (8) licenses for cannabis cultivation, four (4) licenses for cannabis processing, one (1) license for cannabis wholesale distribution, two (2) licenses for hemp production, three (3) adult-use medical retailers (non-storefront), five (5) cannabis dispensary licenses. As of March 31, 2021, the Company has acquired nine commercial properties and leased a tenth property, located in Oregon and Nevada, and has entered into leases for these related entities (see Note 18). As of March 31, 2021, the buildout of these properties to support cannabis related operations was either complete or near completion. The Company has incorporated nine wholly-owned subsidiaries –Stem Holdings Oregon, Inc., Stem Holdings IP, Inc., Opco, LLC, Stem Holdings Agri, Inc., Opco Holdings, Inc., 7LV USA Corporation, Driven Deliveries, Inc., and Consolidated Ventures of Oregon, Inc. With the acquisition of Driven, the Company becomes an omni-channel retailer, utilizing Driven’s proprietary logistics and user experience/customer experience (“ UX/CX 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 March 31, 2021, the Company had approximate balances of cash and cash equivalents of $4.6 million, negative working capital of approximately $17 million, and an accumulated deficit of $63 million. These unaudited 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, former 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 Quarterly Report on Form 10-Q, 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 its 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	6 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The unaudited condensed financial statements included herein are unaudited. Such financial statements, in the opinion of management, contain all adjustments necessary to present fairly the financial position and results of operations as of and for the periods indicated. All such adjustments are of a normal recurring nature. These interim results are not necessarily indicative of the results to be expected for the year ending September 30, 2021 or for any other period. Certain information and footnote disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission, and because of this, for further information, readers should refer to the financial statements and footnotes included in its amended Form 10-K for the fiscal year ended September 30, 2020 filed on December 28, 2020. The Company believes that the disclosures are adequate to make the interim information presented not misleading. 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 condensed consolidated financial statements are those associated with the assumptions used to value equity instruments, valuation of its long live assets for impairment testing, valuation of intangible assets, 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 condensed 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 for the acquisition of 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 and 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 were transferred to the Company at their historical cost and the Company has included the operations of Opco and CVO for all periods presented for this period ended March 31, 2021. The accompanying condensed 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., Opco Holdings, Inc., 7LV USA Corporation, and Consolidated Ventures of Oregon, Inc., and Driven Deliveries, Inc. In addition, the Company has consolidated YMY Ventures, SAV, LLC; WCV, LLC and NVD RE, Inc. under the variable interest requirements. 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 March 31, 2021, and 2020, 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 is 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 March 31, 2021, the reserve for doubtful accounts was $39 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. 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 quarter ended March 31, 2021, the Company recognized an investment loss of $51 thousand related to TIL and CGP (see Note 6). 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 quarter ended March 31, 2021 and 2020, 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 March 31, 2021, and 2020, 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 (TCJA 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. In the quarter ended March 31, 2021, the Company issued a significant number of new shares in its acquisition of Driven (see Note 10). The effect of these issuances is most likely, the Company and Driven have experienced the requisite change of control as promulgated under the US Internal Revenue Code section 382. The effect of this will be that going forward, the ability of the Company and Driven to utilize their respective U.S. Federal net operating loss carryforwards from prior to December 29, 2020 will be limited in its usage. In order to determine the specific effect, the Company must perform the computations required under the Internal Revenue Code, which have not yet been performed. The Company expects it will perform the required computations in the coming fiscal year. Revenue Recognition 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: Cannabis Dispensary, Cultivation and Production 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. Delivery 1) Identify the contract with a customer The Company sells retail products directly to customers. In these sales there is no formal contract with the customer. These sales have commercial substance and there are no issues with collectability as the customer pays the cost of the goods at the time of purchase or delivery. 2) Identify the performance obligations in the contract The Company sells its products directly to consumers. In this case these sales represent a performance obligation with the sales and any necessary deliveries of those products. 3) Determine the transaction price The sales that are done directly to the customer have no variable consideration or financing component. The transaction price is the cost that those goods are being sold for plus any additional delivery costs. 4) Allocate the transaction price to performance obligations in the contract For the goods that the Company sells directly to customers, the transaction price is allocated between the cost of the goods and any delivery fees that may be incurred to deliver to the customer. 5) Recognize revenue when or as the Company satisfies a performance obligation For the sales of the Company’s own goods the performance obligation is complete once the customer has received the product. Leases 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. On October 1, 2020, the Company adopted ASC 842 and elected to apply the new standard at the adoption date and recognize a cumulative effect as an adjustment to retained earnings. Upon calculation the effect on retained earnings was immaterial and no adjustment was deemed necessary. Leases with an initial term of twelve months or less are not recorded on the balance sheet. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine the lease and non-lease components in determining the lease liabilities and right of use (“ROU”) assets. Our lease agreements generally do not provide an implicit borrowing rate, therefore an internal incremental borrowing rate is determined based on information available at lease commencement date for purposes of determining the present value of lease payments. We used the incremental borrowing rate on March 31, 2021 for all leases that commenced prior to that date. In determining this rate, which is used to determine the present value of future lease payments, we estimate the rate of interest we would pay on a collateralized basis, with similar payment terms as the lease and in a similar economic environment. Under Topic 842, operating lease expense is generally recognized evenly over the term of the lease. Lease costs were $257 thousand and $426 thousand, respectively for the three and six months ended March 31, 2021. There was sublease rental income of $5 thousand and $9 thousand, respectively for the three and six months ended March 31, 2021. The Company has eight operating leases consisting with remaining lease terms ranging from 23 months to 120 months. Lease Costs Three Months Ended March 31, 2021 Components of total lease costs: Operating lease expense $ 257 Total lease costs $ 257 Lease positions as of March 31, 2021 ROU lease assets and lease liabilities for our operating leases were recorded in the consolidated condensed balance sheet as follows: March 31, 2021 Assets Right of use asset $ 3,481 Total assets $ 3,481 Liabilities Operating lease liabilities – short term $ 1,088 Operating lease liabilities – long term 2,390 Total lease liability $ 3,478 Lease Terms and Discount Rate Weighted average remaining lease term (in years) – operating lease 6.00 Weighted average discount rate – operating lease 9.85 % Cash Flows Sixe Months Ended March 31, 2021 Cash paid for amounts included in the measurement of lease liabilities: ROU amortization $ 426 Cash paydowns of operating liability $ (426 ) Supplemental non-cash amounts of lease liabilities arising from obtaining: ROU asset $ 3,481 Lease Liability $ 3,478 The future minimum lease payments under the leases are as follows: 2021 $ 586 2022 1,206 2023 777 2024 438 2025 399 Thereafter 994 Total future minimum lease payments 4,400 Less: Lease imputed interest (922 ) Total $ 3,478 Disaggregation of Revenue In the three and six months ended March 31, 2021, 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 three months ended March 31, 2021 and 2020, respectively: Three Months Ended March 31, 2021 2020 Revenue Wholesale $ 1,204 $ 827 Retail 11,008 1,786 Rental 5 7 Other 140 3 Total revenue 12,357 2,623 Discounts and returns (1,830 ) (325 ) Net Revenue $ 10,527 $ 2,298 The following table illustrates our revenue by type related to the six months ended March 31, 2021 and 2020, respectively: Six Months Ended March 31, 2021 2020 Revenue Wholesale $ 2,324 $ 1,307 Retail 15,926 2,849 Rental 9 15 Product Sales 229 - Other 258 3 Total revenue 18,746 4,174 Discounts and returns (2,759 ) (555 ) Net Revenue $ 15,987 $ 3,619 Geographical Concentrations As of March 31, 2021, the Company is primarily engaged in the production and sale of cannabis, which is only legal for recreational use in 15 states and D.C., with lesser legalization, such as for medical use in an additional 21 states and D.C., 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 obs

Property, Plant & Equipment

Property, Plant & Equipment	6 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Property, Plant & Equipment	3. Property, Plant & Equipment Property and equipment consist of the following (in thousands): March 31, September 30, 2021 2020 Land $ 1,451 $ 1,451 Automobiles 122 61 Signage 19 19 Furniture and equipment 2,833 2,485 Leasehold improvements 3,443 3,455 Buildings and property improvements 12,986 12,981 Computer software 59 59 20,913 20,511 Accumulated depreciation (5,125 ) (4,157 ) Property and equipment, net $ 15,788 $ 16,354 Depreciation expense was approximately $0.5 and $0.4 million for the three months ended March 31, 2021 and 2020, respectively. Depreciation expense was approximately $1.0 and $0.8 million for the six months ended March 31, 2021 and 2020, respectively. Depreciation expense is included in general and administrative expense.

Inventory

Inventory	6 Months Ended
	Mar. 31, 2021
Inventory Disclosure [Abstract]
Inventory	4. Inventory Inventory consists of the following (in thousands): March 31, September 30, 2020 2020 Raw materials $ 494 $ 222 Work-in-progress 318 484 Finished goods 1,831 1,089 Total Inventory $ 2,643 $ 1,795 The Company’s inventory is related to twelve 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 three and six months ended March 31, 2021 and 2020 due to management’s assessment of the inventory on hand.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	6 Months Ended
	Mar. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	5. Prepaid expenses and other current assets Prepaid expenses and other current assets are assets and payments previously made, that benefit future periods. The balance as of March 31, 2021 includes the Employee Retention Tax Credit (“ERTC”) program from the U.S Treasury, as part of the COVID-19 stimulus package. The ERTC program refunds a portion of taxes paid for payroll. We accrued the amounts that we qualify for, and this reduced our payroll expenses during the quarter applied for. Prepaid and other current assets comprised of the following: March 31, September 30, 2021 2020 Prepaid expenses $ 492 $ 249 ERTC credits 1,953 - Deposits and other current assets 780 203 Total prepaid expenses and other current assets $ 3,225 $ 452

Equity Method Investments

Equity Method Investments	6 Months Ended
	Mar. 31, 2021
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	6. Equity method investments SOK Management, LLC During the six months ended March 31, 2021, the Company sold its remaining ownership interest in SOK Management in the amount of $200,000 and was recorded as other investment income under other income on the Company’s profit and loss statement. 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 2021. As of March 31, 2021, and September 30, 2020, 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 three and six months ended March 31, 2021 the Company recognized a minimal loss on investment related to TIL. During the three and six months ended March 31, 2020, the Company recognized a loss of $7,000 and $14,000, respectively related to TIL. 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. As of September 30, 2020 portion of the note was converted into 7.0 % equity. In March 2021, the balance of a note receivable

Note Receivable

Note Receivable	6 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Note Receivable	7. 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 was opened September 2020. As of March 31, 2021 the principal and interest balance of the note is $401,160. On October 1, 2020, the Company issued a $100,000 promissory note to Bushman Holdings, Inc., (“BHI”) BHI is a CBD Cannabis holding company in Florida. During the three months ended March 31, 2021, the Company issued additional promissory notes totaling $150,000. Subject to the terms and conditions of the notes, BHI promises to pay the Company all of the outstanding balance on or before January 1, 2022. As of March 31, 2021 the outstanding balance of the promissory notes is $250,000.

Consolidated Asset Acquisitions

Consolidated Asset Acquisitions	6 Months Ended
	Mar. 31, 2021
Business Combinations [Abstract]
Consolidated Asset Acquisitions	8. 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 was 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. Non-controlling interest of $790,000, in connection with this asset acquisition, is included in investment in affiliates. As of the date of this filing, the balance has been paid in full including interest and attorney’s fees. 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. As of December 31, 2020, this obligation was paid in its entirety, and $400,000 in additional proceeds were received on new mortgage. 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 which resulted in a to total investment of 50%. West Coast Ventures 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 March 31, 2021, and September 30, 2020, the Company reported $1.35 million related to this acquisition.

Non-Controlling Interests

Non-Controlling Interests	6 Months Ended
	Mar. 31, 2021
Noncontrolling Interest [Abstract]
Non-Controlling Interests	9. Non-Controlling Interests Non-controlling interests in consolidated entities are as follows (in thousands): As of September 30, 2020 NCI Equity Share Net Loss Attributable to NCI NCI in Consolidated Entities Non-Controlling Ownership % NVD RE Corp. $ 597 $ (48 ) $ 549 50.0 % ILCA 1,288 (240 ) 1,048 49.0 % YMY Ventures, Inc. 447 (204 ) 243 50.0 % $ 2,332 $ (492 ) $ 1,840 As of March 31, 2021 NCI Equity Share Net Loss Attributable to NCI NCI in Consolidated Entities Non-Controlling Ownership % NVD RE Corp. $ 549 $ (24 ) $ 525 50.0 % Western Coast Ventures, Inc. 1,048 (99 ) 949 49.0 % YMY Ventures, Inc. 243 18 261 50.0 % $ 1,840 $ (105 ) $ 1,735

Business Combination

Business Combination	6 Months Ended
	Mar. 31, 2021
Business Combinations [Abstract]
Business Combination	10. Business Combination 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 March 31, 2021 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. 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 quarter ended March 31, 2021 in USD, ( in thousands Warrant Liability Derivative Liability Balance as of September 30, 2020 $ 60 $ 54 Issuance - - Change in fair value (60 ) (39 ) Balance as of December 31, 2020 - 15 Issuance Change in fair value - - Balance as of March 31, 2021 $ - $ 15 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 $5.9 million will not be deductible for income tax purposes. Driven In December 2020, the Company, through an Agreement and Plan of Merger became the parent of an 100% wholly owned subsidiary Driven Deliveries, Inc., (“DRVD”, “Driven” or “Driven Deliveries”), its subsidiaries, a publicly held corporation on December 29, 2020. DRVD is an e-commerce and DaaS (delivery-as-a-service) provider with proprietary logistics and omnichannel UX/CX technology. Driven utilizes its own fulfillment centers, drivers, and proprietary technology. Driven provides two service levels to its customers: (i) an “Express” delivery with a limited product selection that is usually delivered within 90 minutes or less; and (ii) a “Next Day” scheduled delivery from a larger selection of 500+ products from a Driven fulfillment center. In connection with the acquisition, the Company issued 101,968,944 shares of common stock to the existing shareholders of Driven (“DRVD Shares”). As part of the Acquisition, the Company assumed the Driven stock options outstanding on the closing of the acquisition in the amount of 4,530,495. Accordingly, the Company has assumed 30,249,184 common share purchase warrants (the “Warrants”), exercisable into shares at an average exercise price of $.54 per share. Following the completion of the acquisition, Driven is now a wholly owned subsidiary of the Company. The table below shows the warrant liability and embedded derivative liability recorded in connection with the Driven convertible notes and the subsequent fair value measurement during the six months ended March 31, 2021 in USD, ( in thousands Warrant Liability Derivative Liability Balance as of September 30, 2020 $ - $ - Warrants acquired 9,000 - Warrants converted into equity (4,589 ) Change in fair value 5,887 - Balance as of March 31, 2021 $ 10,298 $ - The following unaudited proforma condensed consolidated results of operations have been prepared as if the acquisition of Driven had occurred October 1, 2019. Six months ended Six months ended March 31, 2021 March 31, 2020 Revenue $ 21,668 $ 7,069 Net income (loss) $ (12,795 ) $ (34,263 ) Purchase Price Allocation As of December 29, 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 $ 42,825 Estimated fair value of warrants issued 9,000 Estimated fair value of options issued 500 Estimated fair value of debt assumed 4,389 Total consideration paid $ 56,714 Assets acquired: (in thousands) Cash and cash equivalents $ - Fixed assets 47 Other Assets 1,526 Goodwill 9,846 Intangible assets 48,200 Total assets acquired $ 59,619 Liabilities assumed: (in thousands) Accrued expenses and other current liabilities (2,905 ) Total liabilities assumed $ (2,905 ) Net assets acquired (in thousands) $ 56,714 The goodwill of $9.8 million will not be deductible for income tax purposes.

Intangible Assets, Net

Intangible Assets, Net	6 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets, Net	11. Intangible Assets, net Intangible assets as of March 31, 2021 and September 2020 (in thousands): Estimated Useful Life Cannabis Licenses Tradename Customer Relationship Non-compete Technology Accumulated Amortization Net Carrying Amount Balance as September 30, 2020 $ 12,679 $ 458 $ 643 $ 220 $ - $ (730 ) $ 13,270 YMY Ventures 15 - - - - - (25 ) (25 ) Western Coast Ventures, Inc. 15 - - - - - (82 ) (82 ) Yerba Buena 3-15 years - - - - - (86 ) (86 ) Foothill (7LV) 15 - - - - - (261 ) (261 ) Driven Deliveries 10-15 years 44,000 1,800 600 - 1,800 (856 ) 47,344 Other 5 - - - - - - - Balance as March 31, 2021 $ 56,679 $ 2,258 $ 1,243 $ 220 $ 1,800 $ (2,040 ) $ 60,160 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. Amortization expense for the three and six months ended March 31, 2021 was $1,049 and $1,294, respectively. Amortization expense for the three and six months ended March 31, 2020 was $137 and $258, respectively. The following table is a runoff of expected amortization in the following 5-year period as of December 31: 2021 $ 3,110 2022 4,147 2023 4,147 2024 4,147 2025 4,147 Thereafter 40,462 $ 60,160

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	6 Months Ended
	Mar. 31, 2021
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	12. Accounts payable and accrued expenses Accounts payable and accrued expenses consist of the following (in thousands): March 31, 2021 September 30, 2020 Accounts payable 3,841 $ 1,784 Accrued credit cards 41 41 Accrued interest 126 134 Accrued payroll 1,052 616 Other 3,021 408 Total Accounts Payable and Accrued Expenses $ 8,081 $ 2,983

Notes Payable and Advances

Notes Payable and Advances	6 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Notes Payable and Advances	13. 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 the quarter ended March 31, 2021 and year ended September 30, 2020: March 31, September 30, 2021 2020 Equipment financing $ 35 $ 27 Insurance financing 222 177 Mortgages payable - 923 Promissory note 418 2,298 Settlement payable 159 - Due to related party 81 200 $ 915 $ 3,625 Acquisition notes payable 802 665 Total notes payable and advances $ 1,717 $ 4,290 Note payable - long term 129 - Long-term mortgages 4,785 3,685 Total long term debt $ 4,914 $ 3,685 Equipment financing 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 March 31, 2021, the obligation outstanding is $442. 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 now out of business, consequently, the Company recorded the balance of the note payable of $14,950 as a gain on forgiveness of debt in the six months ended March 31, 2021. 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 March 31, 2021, the obligation outstanding is $7,202. 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. January 2021, the Company entered into a promissory note in the amount of $27,880 for the acquisition of a truck. The promissory note bears an interest rate of 13.29% per annum and is secured by the financed vehicle. The note has a sixty-month term with monthly payment of $642. As of March 31, 2021, the balance outstanding is $27,210. Insurance financing 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. This note was paid in full in January 2021. Effective February 17, 2021, the Company entered into a 12-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $243,284. The note bears an annual interest rate of 7.46%. The Company paid $47,100 as a down payment on February 17, 2021, the note requires the Company to make 10 monthly payments of $17,835 over the remaining term of the note. As of March 31, 2021, the obligation outstanding is $178,349. 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 March 31, 2021, the obligation outstanding is $7,555. 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 March 31, 2021, the obligation outstanding is $11,014. 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. This note was paid in full in January 2021. 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 March 31, 2021, the obligation outstanding is $736. 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 $157 over the remaining term of the note. As of March 31, 2021, the obligation outstanding is $627. Effective November 7, 2020, the Company entered into a 10-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $6,675. The note bears an annual interest rate of 11.4%. The Company paid $1,371 as a down payment on November 7, 2020, the note requires the Company to make 10 monthly payments of $530 over the remaining term of the note. As of March 31, 2021, the obligation outstanding is $2,652. Effective December 4, 2020, the Company entered into a 10-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $9,920. The note bears an annual interest rate of 12.8%. The Company paid $2,383 as a down payment on December 4, 2020, the note requires the Company to make 10 monthly payments of $754 over the remaining term of the note. As of March 31, 2021, the obligation outstanding is $5,276. Effective February 24, 2021, the Company entered into a 12-month premium finance agreement in partial consideration for an insurance policy in the principal amount of $23,014. The note bears an annual interest rate of 7.369%. The Company paid $4,871 as a down payment on March 16, 2021, the note requires the Company to make 10 monthly payments of $1,814 over the remaining term of the note. As of March 31, 2021, the obligation outstanding is $16,328. 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 March 31, 2021, the balance due of $922,500 including interest and fees in the amount of $144,486 was satisfied in full through the Company obtaining a new mortgage on the property (see Long-term mortgages below). Promissory note 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 March 31, 2021, these obligations were converted into equity. 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 March 31, 2021, the obligation outstanding is $500,000 and the balance is $418,578, net of debt discount of $82,422. The Company was notified that the maturity dates on these notes have been extended for the near-term. 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 March 31, 2021, the obligation outstanding of $220,565 was forgiven and recorded as other income. 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 March 31, 2021, the obligation outstanding of $266,820 was forgiven and recorded as other income. 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 March 31, 2021, the obligation outstanding of $245,400 was forgiven and recorded as other income. 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 March 31, 2021, the obligation outstanding of $62,500 was forgiven and recorded as other income. 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 March 31, 2021, the obligation outstanding of $140,407 was forgiven and recorded as other income. Settlement payable As part of the Agreement and Plan of Merger with Driven Deliveries the Company assumed a settlement payable related to an employment claim where Driven shall pay certain employees a total of $250,451. This settlement is payable in equal bi-monthly payments over a period of seventeen (17) Months (36 pay periods), beginning in February 2021. As of March 31, 2021, the settlement payable is presented on the balance sheet in the amount of $159,011. 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 March 31, 2021, the obligation outstanding is $80,000. As of March 31, 2021, the Company had a related party loan payable of $1,000 payable to the Company’s officer. Acquisition notes payable In April 2019, the Company entered into 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%. 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. In March 2021, the Company paid $61,860 of the principal balance of the promissory note. The remaining balance of $295,859 was converted into equity. 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 $500,000 and recorded a note payable of $307,500. In January 2021, the Company paid the $307,500 balance of the note payable. As part of the Agreement and Plan of Merger with Driven Deliveries the Company assumed a acquisition liabilities totaling $2,000,418. These liabilities related to a California’s Private Attorney General Act (“PAGA”) labor claims, liabilities related to a Purchase Agreement for certain assets, and a settlement related to a prior acquisition. In February 2021, the Company executed a settlement agreement to remove $850,000 of debt and retire 5,000,000,000 warrants in exchange for 500,000 common shares of restricted stock. In March 2021, the Company paid $612,291 of debt and recorded forgiveness of debt of $37,708 related to another settlement agreement. As of March 31, 2021, the total assumed liabilities are $930,763, the current portion of this obligation is $801,660. 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 March 31, 2021, 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 March 31, 2021, 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 March 31, 2021, 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 March 31, 2021, 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 March 31, 2021, 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 March 31, 2021, the balance due totals $400,000. In November 2020, the Company executed a mortgage payable on property located in Mulino, Oregon to acquire additional funds. The mortgage bears interest at 15% per annum. Monthly interest only payments began December 1, 2020 and continue each month thereafter until paid. The entire unpaid balance is due on November 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 March 31, 2021, the obligation outstanding is $1,100,000. The following is a table of the 5-year runoff of our long-term debt as of December 31: 2021 $ - 2022 2,600 2023 2,185 2024 - 2025 - Thereafter - $ 4,785

Convertible Debt

Convertible Debt	6 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Convertible Debt	14. Convertible debt 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. 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 six (6)-month hold period from the date of issue. Since the CD Special Warrants were exchanged for Convertible Debenture Units after six (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. As of March 31, 2021, the convertible debt related to the above debentures is $2,877 thousand, net of $2 thousand foreign currency gain. 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 six months ended March 31, 2021 in USD, ( in thousands Warrant Liability Derivative Liability Balance at September 30, 2020 $ 67 $ 592 Change in fair value (20 ) (223 ) Balance at December 31, 2020 47 369 Change in fair value (18 ) (34 ) Balance at March 31, 2021 $ 29 $ 335 Driven As part of the Agreement and Plan of Merger with Driven Deliveries the Company assumed a convertible promissory note with a principal of $1,050,000. The note accrues interest at a rate of 8% per annum. The note converts to the Company’s common stock at a rate of $0.50 per share. This note has an original issuance discount of $50,000. The proceeds of the note were paid out in two tranches, the first for $787,500 upon the execution of the note and the second for $262,500 30 days after the original funding. Each tranche will be due 12 months from the date of the funding. The Company can prepay the note as follows: if the note is outstanding for less than 90 days than 105% of the principal will be paid, at 91-120 day 110% of the principal will be paid, at 121-180 days 115% of the principal will be paid, and at 181-365 days 120% of the principal will be paid. So long as this note is outstanding, upon any issuance by the Company or any of its subsidiaries of any convertible debt security (whether such debt begins with a convertible feature or such feature is added at a later date) with any term more favorable to the holder of such security or with a term in favor of the holder of such security that was not similarly provided to the holder in this Note, then the Company shall notify the holder of such additional or more favorable term and such term, at the holder’s option, shall become a part of this note and its supporting documentation. The types of terms contained in the other security that may be more favorable to the holder of such security include, but are not limited to, terms addressing conversion discounts, terms addressing maturity, conversion look back periods, interest rates, original issue discount percentages and warrant coverage. The Company notes the agreement included certain make-whole provisions related to the issuance of these shares which resulted in a liability. On February 26, 2021, the Company executed a conversion and satisfaction agreement resulting in the conversion of $831,110 principal balance of this promissory note. As of March 31, 2021, the outstanding balance on this obligation is $186,000, net of the debt discount of $21,802. As of the date of this filing the balance of this obligation has been fully converted. As part of the Agreement and Plan of Merger with Driven Deliveries the Company assumed a convertible promissory note with a principal of $50,000. The note accrues interest at a rate of 10% per annum. The note converts to the Company’s common stock at a rate of $0.50 per share. The interest on the promissory note is to be paid quarterly in arrears on the fifth day of each calendar quarter. The principal amount of the note is due on the maturity date of June 30, 2021. As of March 31, 2021, the outstanding balance on this obligation is $50,000. The table below shows the net amount of convertible notes as of March 31, 2021 in USD ( in thousands March 31, 2021 Principal value of 8%, convertible at $0.91 at March 31, 2021, due December 27, 2021 including penalty provision of $155,239 $ 2,879 Principal value of 10%, convertible at $1.32 at March 31, 2021, due May 30, 2021 (see Note 10), as of the date of this filing the balance of this obligation has been fully converted 2,637 Principal value of various convertible notes, convertible at $0.50 at December 31, 2020, due June – August, 2021 236 Debt discount - Cumulative foreign currency impact (2 ) Carrying value of convertible notes $ 5,750 Additionally, as part of the Agreement and Plan of Merger with Driven Deliveries the Company assumed a convertible promissory note with a principal of $805,000 payable to a related party. The note accrues interest at a rate of 10% per annum. The note converts to the Company’s common stock at a rate of $0.50 per share. Beginning January 1, 2021, $15,000 of principal is payable per month in addition to 50% of owed interest. Beginning April 1, 2021, 10% of the Company’s monthly cash flow, as defined will also be paid and applied to the principal of the note. The principal amount of the note along with accrued interest is due on the maturity date of June 1, 2025. As of March 31, 2021, the outstanding balance on this obligation is $805,000.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Mar. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	15. 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 March 31, 2021 (in thousands): Fair value measured at March 31, 2021 Quoted prices in active Significant other Significant markets observable inputs unobservable inputs Fair value (Level 1) (Level 2) (Level 3) Warrant liability $ 10,866 $ - $ - $ 10,866 Embedded derivative liability 350 - - 350 Total fair value $ 11,216 $ - $ - $ 11,216 There were no transfers between Level 1, 2 or 3 during the quarter ended March 31, 2021. The following table presents changes in Level 3 liabilities measured at fair value for the six months ended March 31, 2021. 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). Embedded Warrant Liability Derivative Liability Total Balance – September 30, 2020 $ 257 $ 592 $ 849 Warrants granted for services 11 - 11 Warrants issued pursuant to acquisition (see Note 10) 9,000 - 9,000 Change in fair value (90 ) (208 ) (298 ) Balance – December 31, 2020 9,178 384 9,562 Change in fair value 6,278 (34 ) 6,244 Warrants forfeited due to settlement agreement (4,590 ) - $ (4,590 ) Balance – March 31, 2021 $ 10,866 $ 350 $ 11,216 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 March 31, 2021 and September 30, 2020 is as follows: Warrant Liability As of As of March 31, 2021 September 30, 2020 Strike price $ .49 $ 0.36 to $2.96 Contractual term (years) 3.06 1 to 3 Volatility (annual) 93 % 100 % Risk-free rate 0.4 % 0.28 % Dividend yield (per share) 0 % 0 % Embedded Derivative Liability As of As of March 31, 2021 September 30, 2020 Strike price $ 1.10 $ 1.12 Contractual term (years) 0.8 1.5 Volatility (annual) 115 % 101 % Risk-free rate 5.00 % 0.25 % Dividend yield (per share) 0.00 % 0.00 % Credit spread 14% to 16 % 11.21 % 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.

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Mar. 31, 2021
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 March 31, 2021 and September 30, 2020. Common shares During the quarter ended December 31, 2020, the Company issued 1,868,750 shares of its common stock valued at $561,000 as stock-based compensation. During the quarter ended December 31, 2020, the Company issued 1,569,570 shares of its common stock related to various consulting agreements for a fair value of approximately $589,000 or $0.38 per share. During the quarter ended December 31, 2020, the Company cancelled 525,400 common shares related convertible notes. During the quarter ended December 31, 2020, the Company converted $91,459 of its accrued interest related to convertible debt in exchange for 207,861 shares of the company’s common stock. The Company also issued 293,700 common shares in satisfaction of rent payments owed of $117,480. As part of the Agreement and Plan of Merger with Driven Deliveries the Company issued 101,968,994 common shares. During the quarter ended March 31, 2021, the Company issued 1,464,009 shares of its common stock valued at $868,250 as stock-based compensation. During the quarter ended March 31, 2021, the Company issued 1,262,500 shares of its common stock related to various consulting agreements for a fair value of approximately $1,097,500 or $0.87 per share. During the quarter ended March 31, 2021, the Company issued 300,000 shares of its common stock with a fair value of $210,000 on behalf of its Michigan joint venture partner into escrow pursuant to a security agreement related to the commercial lease. During the quarter ended March 31, 2021, the Company converted $1,975,965 of principal balance related to convertible debt in exchange for 4,054,206 shares of the company’s common stock. The Company also issued 164,366 common shares in satisfaction of interest payments owed of $121,631. During the quarter ended March 31, 2021, the Company issued 500,000 shares of its common stock in connection with a settlement agreement for settlement liability of $5,439,855. Pursuant to a prospectus the Company has been tendered $1.0 million and will issue 2,332,506 common shares. During the quarter ended March 31, 2021, the Company raised $4,934,376 for the issuance of 12,097,065 shares of its common stock in connection with a private placement memorandum.

Stock Based Compensation

Stock Based Compensation	6 Months Ended
	Mar. 31, 2021
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. During the six months ended March 31, 2021, pursuant to an employment agreement the Company issued 100,000 stock options. The fair value of options granted during the six months ended March 31, 2021 and 2020 were estimated using the following weighted-average assumptions: Options: March 31, 2021 March 31, 2020 Exercise price $ 0.30 - $2.40 $ 0.94 - $2.40 Expected term (years) 2.0 - 4.0 2.0 - 4.0 Expected stock price volatility 95.7% - 188.6 % 108.8% - 188.6 % Risk-free rate of interest .94% - 2.96 % 1.56 % Expected dividend rate 0 % 0 % A summary of option activity under the Company’s stock option plan for the six months ended March 31, 2021 is presented below: Number of Shares Weighted Average Exercise Price Total Intrinsic Value Weighted Average Remaining Contractual Life (in years) Outstanding as of October 1, 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 $ - 1.4 Granted 100,000 $ 0.40 $ - 2.8 Outstanding as of December 31, 2020 5,672,916 $ 1.73 $ - 1.2 Granted - $ - $ - - Outstanding as of March 31, 2021 5,672,916 $ 1.73 $ - 1.10 Estimated future stock-based compensation expense relating to unvested stock options was nominal as of March 31, 2021 and 2020. Weighted average remaining contractual life of the options is .9 years. Stock-based Compensation Expense Stock-based compensation expense for the three months ended March 31, 2021 and 2020 was comprised of the following (in thousands): Three months ended March 31, 2021 2020 Stock grants $ 1,965 $ 1,105 Stock options 78 200 Warrants 18 105 Total stock-based compensation $ 2,061 $ 1,410 Stock-based compensation expense for the six months ended March 31, 2021 and 2020 was comprised of the following (in thousands): Six months ended March 31, 2021 2020 Stock grants $ 3,116 $ 1,187 Stock options 139 615 Warrants 150 105 Total stock-based compensation $ 3,405 $ 1,907

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Mar. 31, 2021
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, his 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 March 31, 2021, 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. The Company is in the process of creating a banking relationship with another institution. 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. 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 March 31, 2021, 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. As of March 31, 2021, the Company has acquired interests in several entities more fully described in Note 6 and Note 8. 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 March 31, 2021, Company estimates that its investees will need up to approximately $2 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. 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. The Company, as of March 31, 2021 executed an Agency Agreement and in consideration of the services rendered by the Agent and in connection with the Offering, the Company has agreed to pay the Agent, on the Closing Date a commission equal to 7% of the gross proceeds of the Offering (including in respect of any exercise of the Over-Allotment Option, if any) payable in cash (the “ Agent’s Commission President’s ‎List Broker Warrants Broker Share Corporate Finance Fee Corporate Finance Fee Shares Over-Allotment Option Additional Units 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. As of April 16, 2021, a joint stipulation for the order of dismissal with prejudice was recorded. 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. The Company has now settled with its joint venture partner with respect to the operating agreement, however, the Company is now in negotiating with its partner on recovering the amount of money spent in excess of its obligation for over funding the operation for tenant improvements.

Subsequent Events

Subsequent Events	6 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	19. Subsequent events Subsequent to March 31, 2021, pursuant to certain employment and consulting agreements the Company issued 962,500 common shares. Subsequent to March 31, 2021, the Company tendered a repayment of the entire principal amount of its 10% unsecured convertible debentures, being C$3,260,000, through the issuance of 5,258,053 shares of common stock of the Corporation to the holders of the Debentures in accordance with the terms of the trust indenture between the Corporation and Olympia Trust Company dated December 27, 2018, as amended and supplemented. The Corporation also made a cash payment of approximately US$30,000 to the holders of the Debentures in respect of accrued and unpaid interest as of May 3, 2021, being the maturity date of the Debentures. Subsequent to March 31, 2021, the Company entered into an offering led by Canaccord Genuity Corp. (the “Agent”) on a ‘commercially reasonable efforts’ basis and consisted of the sale of 16,926,019 Units (including 1,471,291 Units pursuant to the partial exercise of the over-allotment option by the Agent) at a price of C$0.55 per Unit for aggregate gross proceeds of C$10,309,210 (including C$809,210.05 pursuant to the partial exercise of the over-allotment option by the Agent). Each Unit is comprised of one share in the common stock of the Company (each a “Unit Share”) and one share purchase warrant of the Company (each, a “Warrant”). Each Warrant is exercisable to acquire one share in the common stock of the Company (each, a “Warrant Share”) until April 23, 2023 at a price per Warrant Share of C$0.68, subject to adjustment in certain events. The net proceeds raised under the Offering will be used for working capital and in furtherance of some or all of the business objectives described in the final short form prospectus of the Company dated April 19, 2021 (the “Final Prospectus”). The Company has given notice to list the Unit Shares and the Warrant Shares on the Canadian Securities Exchange (the “Exchange”). Listing will be subject to the Company fulfilling all of the requirements of the Exchange. Concurrent with the Offering, the Company also conducted a non-brokered offering in the United States of 972,092 units of the Company at a price of US$0.43 per unit for aggregate gross proceeds of approximately US$420,000 under the terms of a registration statement on Form S-1, as amended, filed with the United States Securities and Exchange Commission under the U.S. Securities Act on January 5, 2021. As part of the Agreement and Plan of Merger with Driven Deliveries the Company assumed a convertible promissory note with a principal of $1,050,000. As of March 31, 2021, the outstanding balance on this obligation is $186,000, net of the debt discount of $21,802. Subsequent to March 31, 2021, the Company issued 68,000 common shares related to the convertible debt. This obligation is fully converted. On May 6, 2021, Herbalcure Corporation filed a Complaint for preliminary and permanent injunction in the Superior Court of California Central District County of Los Angeles (Case # 21STCV17099) alleging that Driven Deliveries owes Herbalcure Corporation approximately $1,700,000 on account of gross receipts tax, sales tax, and services accrued. Currently, the Company is in negotiations to mitigate the alleged amount owed. The Company settled the gross receipts and sales tax liability that was owed.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The unaudited condensed financial statements included herein are unaudited. Such financial statements, in the opinion of management, contain all adjustments necessary to present fairly the financial position and results of operations as of and for the periods indicated. All such adjustments are of a normal recurring nature. These interim results are not necessarily indicative of the results to be expected for the year ending September 30, 2021 or for any other period. Certain information and footnote disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission, and because of this, for further information, readers should refer to the financial statements and footnotes included in its amended Form 10-K for the fiscal year ended September 30, 2020 filed on December 28, 2020. The Company believes that the disclosures are adequate to make the interim information presented not misleading.
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 condensed consolidated financial statements are those associated with the assumptions used to value equity instruments, valuation of its long live assets for impairment testing, valuation of intangible assets, 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 condensed 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 for the acquisition of 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 and 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 were transferred to the Company at their historical cost and the Company has included the operations of Opco and CVO for all periods presented for this period ended March 31, 2021. The accompanying condensed 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., Opco Holdings, Inc., 7LV USA Corporation, and Consolidated Ventures of Oregon, Inc., and Driven Deliveries, Inc. In addition, the Company has consolidated YMY Ventures, SAV, LLC; WCV, LLC and NVD RE, Inc. under the variable interest requirements.
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 March 31, 2021, and 2020, 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 is 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 March 31, 2021, the reserve for doubtful accounts was $39 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.
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 quarter ended March 31, 2021, the Company recognized an investment loss of $51 thousand related to TIL and CGP (see Note 6).
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 quarter ended March 31, 2021 and 2020, 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 March 31, 2021, and 2020, 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 (TCJA 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. In the quarter ended March 31, 2021, the Company issued a significant number of new shares in its acquisition of Driven (see Note 10). The effect of these issuances is most likely, the Company and Driven have experienced the requisite change of control as promulgated under the US Internal Revenue Code section 382. The effect of this will be that going forward, the ability of the Company and Driven to utilize their respective U.S. Federal net operating loss carryforwards from prior to December 29, 2020 will be limited in its usage. In order to determine the specific effect, the Company must perform the computations required under the Internal Revenue Code, which have not yet been performed. The Company expects it will perform the required computations in the coming fiscal year.
Revenue Recognition	Revenue Recognition 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: Cannabis Dispensary, Cultivation and Production 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. Delivery 1) Identify the contract with a customer The Company sells retail products directly to customers. In these sales there is no formal contract with the customer. These sales have commercial substance and there are no issues with collectability as the customer pays the cost of the goods at the time of purchase or delivery. 2) Identify the performance obligations in the contract The Company sells its products directly to consumers. In this case these sales represent a performance obligation with the sales and any necessary deliveries of those products. 3) Determine the transaction price The sales that are done directly to the customer have no variable consideration or financing component. The transaction price is the cost that those goods are being sold for plus any additional delivery costs. 4) Allocate the transaction price to performance obligations in the contract For the goods that the Company sells directly to customers, the transaction price is allocated between the cost of the goods and any delivery fees that may be incurred to deliver to the customer. 5) Recognize revenue when or as the Company satisfies a performance obligation For the sales of the Company’s own goods the performance obligation is complete once the customer has received the product.
Leases	Leases 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. On October 1, 2020, the Company adopted ASC 842 and elected to apply the new standard at the adoption date and recognize a cumulative effect as an adjustment to retained earnings. Upon calculation the effect on retained earnings was immaterial and no adjustment was deemed necessary. Leases with an initial term of twelve months or less are not recorded on the balance sheet. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine the lease and non-lease components in determining the lease liabilities and right of use (“ROU”) assets. Our lease agreements generally do not provide an implicit borrowing rate, therefore an internal incremental borrowing rate is determined based on information available at lease commencement date for purposes of determining the present value of lease payments. We used the incremental borrowing rate on March 31, 2021 for all leases that commenced prior to that date. In determining this rate, which is used to determine the present value of future lease payments, we estimate the rate of interest we would pay on a collateralized basis, with similar payment terms as the lease and in a similar economic environment. Under Topic 842, operating lease expense is generally recognized evenly over the term of the lease. Lease costs were $257 thousand and $426 thousand, respectively for the three and six months ended March 31, 2021. There was sublease rental income of $5 thousand and $9 thousand, respectively for the three and six months ended March 31, 2021. The Company has eight operating leases consisting with remaining lease terms ranging from 23 months to 120 months. Lease Costs Three Months Ended March 31, 2021 Components of total lease costs: Operating lease expense $ 257 Total lease costs $ 257 Lease positions as of March 31, 2021 ROU lease assets and lease liabilities for our operating leases were recorded in the consolidated condensed balance sheet as follows: March 31, 2021 Assets Right of use asset $ 3,481 Total assets $ 3,481 Liabilities Operating lease liabilities – short term $ 1,088 Operating lease liabilities – long term 2,390 Total lease liability $ 3,478 Lease Terms and Discount Rate Weighted average remaining lease term (in years) – operating lease 6.00 Weighted average discount rate – operating lease 9.85 % Cash Flows Sixe Months Ended March 31, 2021 Cash paid for amounts included in the measurement of lease liabilities: ROU amortization $ 426 Cash paydowns of operating liability $ (426 ) Supplemental non-cash amounts of lease liabilities arising from obtaining: ROU asset $ 3,481 Lease Liability $ 3,478 The future minimum lease payments under the leases are as follows: 2021 $ 586 2022 1,206 2023 777 2024 438 2025 399 Thereafter 994 Total future minimum lease payments 4,400 Less: Lease imputed interest (922 ) Total $ 3,478
Disaggregation of Revenue	Disaggregation of Revenue In the three and six months ended March 31, 2021, 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 three months ended March 31, 2021 and 2020, respectively: Three Months Ended March 31, 2021 2020 Revenue Wholesale $ 1,204 $ 827 Retail 11,008 1,786 Rental 5 7 Other 140 3 Total revenue 12,357 2,623 Discounts and returns (1,830 ) (325 ) Net Revenue $ 10,527 $ 2,298 The following table illustrates our revenue by type related to the six months ended March 31, 2021 and 2020, respectively: Six Months Ended March 31, 2021 2020 Revenue Wholesale $ 2,324 $ 1,307 Retail 15,926 2,849 Rental 9 15 Product Sales 229 - Other 258 3 Total revenue 18,746 4,174 Discounts and returns (2,759 ) (555 ) Net Revenue $ 15,987 $ 3,619
Geographical Concentration	Geographical Concentrations As of March 31, 2021, the Company is primarily engaged in the production and sale of cannabis, which is only legal for recreational use in 15 states and D.C., with lesser legalization, such as for medical use in an additional 21 states and D.C., 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 March 31, 2021 are as follows: Net loss per share at March 31, 2021 Convertible notes 7,223,731 Options to purchase common stock 9,578,411 Unvested restricted stock awards - Warrants to purchase common stock 44,791,315 61,593,457
Advertising Costs	Advertising Costs The Company follows the policy of charging the cost of advertising to expense as incurred. Advertising expense was $32 thousand and $4 thousand three months ended March 31, 2021 and 2020, respectively. Advertising expense was $86 thousand and $25 thousand for six months ended March 31, 2021 and 2020, 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 operates in one segment.
Recent Accounting Guidance	Recent Accounting Guidance In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350)—Simplifying the Test for Goodwill Impairment. ASU 2017-04 simplifies the accounting for goodwill impairments by eliminating the requirement to compare the implied fair value of goodwill with its carrying amount as part of step two of the goodwill impairment test referenced in Accounting Standards Codification (“ASC”) 350, Intangibles - Goodwill and Other (“ASC 350”). As a result, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value. However, the impairment loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. ASU 2017-04 is effective for annual reporting periods beginning after December 15, 2019. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement” (“ASU 2018-13”). ASU 2018-13 removes, modifies and adds certain disclosure requirements in Topic 820 “Fair Value Measurement”. ASU 2018-13 eliminates certain disclosures related to transfers and the valuations process, modifies disclosures for investments that are valued based on net asset value, clarifies the measurement uncertainty disclosure, and requires additional disclosures for Level 3 fair value measurements. ASU 2018-13 is effective for the Company for annual and interim reporting periods beginning January 1, 2020. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements and related disclosures. In February 2016, the FASB issued ASU No. 2016-02, Leases. The standard amends the existing lease accounting guidance and requires lessees to recognize a lease liability and a right-of-use asset for all leases (except for short-term leases that have a duration of one year or less) on their balance sheets. Lessees will continue to recognize lease expense in a manner similar to current accounting. For lessors, accounting for leases under the new guidance is substantially the same as in prior periods but eliminates current real estate-specific provisions and changes the treatment of initial direct costs. Entities are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparable period presented, with an option to elect certain transition relief. Full retrospective application is prohibited. The standard was adopted as of October 1, 2020. As of March 31, 2021, the Company recognized additional operating liabilities of approximately $3.5 million, with corresponding ROU assets of approximately the same. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 provides guidance for recognizing credit losses on financial instruments based on an estimate of current expected credit losses model. The amendments are effective for fiscal years beginning after December 15, 2019. Recently, the FASB issued the final ASU to delay adoption for smaller reporting companies to calendar year 2023. The Company is currently assessing the impact of the adoption of this ASU on its financial statements. In January 2020, the FASB issued ASU 2020-01, Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivative and Hedging (Topic 815), which clarifies the interaction of rules for equity securities, the equity method of accounting, and forward contracts and purchase options on certain types of securities. The guidance clarifies how to account for the transition into and out of the equity method of accounting when considering observable transactions under the measurement alternative. The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim reporting periods within those annual periods, with early adoption permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements. In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This ASU amends the guidance on convertible instruments and the derivatives scope exception for contracts in an entity’s own equity, and also improves and amends the related EPS guidance for both Subtopics. The ASU will be effective for annual reporting periods after December 15, 2021 and interim periods within those annual periods and early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Schedule of Estimated Useful Life of 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 Lease Costs	Lease Costs Three Months Ended March 31, 2021 Components of total lease costs: Operating lease expense $ 257 Total lease costs $ 257
Schedule of ROU Lease Assets and Lease Liabilities	ROU lease assets and lease liabilities for our operating leases were recorded in the consolidated condensed balance sheet as follows: March 31, 2021 Assets Right of use asset $ 3,481 Total assets $ 3,481 Liabilities Operating lease liabilities – short term $ 1,088 Operating lease liabilities – long term 2,390 Total lease liability $ 3,478
Schedule of Lease Terms and Discount Rate	Lease Terms and Discount Rate Weighted average remaining lease term (in years) – operating lease 6.00 Weighted average discount rate – operating lease 9.85 %
Schedule of Cash Flow Related to Lease	Cash Flows Sixe Months Ended March 31, 2021 Cash paid for amounts included in the measurement of lease liabilities: ROU amortization $ 426 Cash paydowns of operating liability $ (426 ) Supplemental non-cash amounts of lease liabilities arising from obtaining: ROU asset $ 3,481 Lease Liability $ 3,478
Schedule of Future Minimum Lease Payments	The future minimum lease payments under the leases are as follows: 2021 $ 586 2022 1,206 2023 777 2024 438 2025 399 Thereafter 994 Total future minimum lease payments 4,400 Less: Lease imputed interest (922 ) Total $ 3,478
Schedule of Disaggregation of Revenue	The following table illustrates our revenue by type related to the three months ended March 31, 2021 and 2020, respectively: Three Months Ended March 31, 2021 2020 Revenue Wholesale $ 1,204 $ 827 Retail 11,008 1,786 Rental 5 7 Other 140 3 Total revenue 12,357 2,623 Discounts and returns (1,830 ) (325 ) Net Revenue $ 10,527 $ 2,298 The following table illustrates our revenue by type related to the six months ended March 31, 2021 and 2020, respectively: Six Months Ended March 31, 2021 2020 Revenue Wholesale $ 2,324 $ 1,307 Retail 15,926 2,849 Rental 9 15 Product Sales 229 - Other 258 3 Total revenue 18,746 4,174 Discounts and returns (2,759 ) (555 ) Net Revenue $ 15,987 $ 3,619
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 March 31, 2021 are as follows: Net loss per share at March 31, 2021 Convertible notes 7,223,731 Options to purchase common stock 9,578,411 Unvested restricted stock awards - Warrants to purchase common stock 44,791,315 61,593,457

Property, Plant & Equipment (Ta

Property, Plant & Equipment (Tables)	6 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property and equipment consist of the following (in thousands): March 31, September 30, 2021 2020 Land $ 1,451 $ 1,451 Automobiles 122 61 Signage 19 19 Furniture and equipment 2,833 2,485 Leasehold improvements 3,443 3,455 Buildings and property improvements 12,986 12,981 Computer software 59 59 20,913 20,511 Accumulated depreciation (5,125 ) (4,157 ) Property and equipment, net $ 15,788 $ 16,354

Inventory (Tables)

Inventory (Tables)	6 Months Ended
	Mar. 31, 2021
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consists of the following (in thousands): March 31, September 30, 2020 2020 Raw materials $ 494 $ 222 Work-in-progress 318 484 Finished goods 1,831 1,089 Total Inventory $ 2,643 $ 1,795

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	6 Months Ended
	Mar. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	Prepaid and other current assets comprised of the following: March 31, September 30, 2021 2020 Prepaid expenses $ 492 $ 249 ERTC credits 1,953 - Deposits and other current assets 780 203 Total prepaid expenses and other current assets $ 3,225 $ 452

Non-Controlling Interests (Tabl

Non-Controlling Interests (Tables)	6 Months Ended
	Mar. 31, 2021
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, 2020 NCI Equity Share Net Loss Attributable to NCI NCI in Consolidated Entities Non-Controlling Ownership % NVD RE Corp. $ 597 $ (48 ) $ 549 50.0 % ILCA 1,288 (240 ) 1,048 49.0 % YMY Ventures, Inc. 447 (204 ) 243 50.0 % $ 2,332 $ (492 ) $ 1,840 As of March 31, 2021 NCI Equity Share Net Loss Attributable to NCI NCI in Consolidated Entities Non-Controlling Ownership % NVD RE Corp. $ 549 $ (24 ) $ 525 50.0 % Western Coast Ventures, Inc. 1,048 (99 ) 949 49.0 % YMY Ventures, Inc. 243 18 261 50.0 % $ 1,840 $ (105 ) $ 1,735

Business Combination (Tables)

Business Combination (Tables)	6 Months Ended
	Mar. 31, 2021
Seven Leaf Ventures Corp [Member]
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 quarter ended March 31, 2021 in USD, ( in thousands Warrant Liability Derivative Liability Balance as of September 30, 2020 $ 60 $ 54 Issuance - - Change in fair value (60 ) (39 ) Balance as of December 31, 2020 - 15 Issuance Change in fair value - - Balance as of March 31, 2021 $ - $ 15
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
Driven Deliveries, Inc. [Member]
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 Driven convertible notes and the subsequent fair value measurement during the six months ended March 31, 2021 in USD, ( in thousands Warrant Liability Derivative Liability Balance as of September 30, 2020 $ - $ - Warrants acquired 9,000 - Warrants converted into equity (4,589 ) Change in fair value 5,887 - Balance as of March 31, 2021 $ 10,298 $ -
Schedule of Purchasre Consideration to Fair value of assets Aquired and Liabilities Assumed	As of December 29, 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 $ 42,825 Estimated fair value of warrants issued 9,000 Estimated fair value of options issued 500 Estimated fair value of debt assumed 4,389 Total consideration paid $ 56,714 Assets acquired: (in thousands) Cash and cash equivalents $ - Fixed assets 47 Other Assets 1,526 Goodwill 9,846 Intangible assets 48,200 Total assets acquired $ 59,619 Liabilities assumed: (in thousands) Accrued expenses and other current liabilities (2,905 ) Total liabilities assumed $ (2,905 ) Net assets acquired (in thousands) $ 56,714
Schedule of Proforma Condensed Consolidated Results of Operations	The following unaudited proforma condensed consolidated results of operations have been prepared as if the acquisition of Driven had occurred October 1, 2019. Six months ended Six months ended March 31, 2021 March 31, 2020 Revenue $ 21,668 $ 7,069 Net income (loss) $ (12,795 ) $ (34,263 )

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	6 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets as of March 31, 2021 and September 2020 (in thousands): Estimated Useful Life Cannabis Licenses Tradename Customer Relationship Non-compete Technology Accumulated Amortization Net Carrying Amount Balance as September 30, 2020 $ 12,679 $ 458 $ 643 $ 220 $ - $ (730 ) $ 13,270 YMY Ventures 15 - - - - - (25 ) (25 ) Western Coast Ventures, Inc. 15 - - - - - (82 ) (82 ) Yerba Buena 3-15 years - - - - - (86 ) (86 ) Foothill (7LV) 15 - - - - - (261 ) (261 ) Driven Deliveries 10-15 years 44,000 1,800 600 - 1,800 (856 ) 47,344 Other 5 - - - - - - - Balance as March 31, 2021 $ 56,679 $ 2,258 $ 1,243 $ 220 $ 1,800 $ (2,040 ) $ 60,160
Schedule of Expected Amortization	The following table is a runoff of expected amortization in the following 5-year period as of December 31: 2021 $ 3,110 2022 4,147 2023 4,147 2024 4,147 2025 4,147 Thereafter 40,462 $ 60,160

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	6 Months Ended
	Mar. 31, 2021
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses consist of the following (in thousands): March 31, 2021 September 30, 2020 Accounts payable 3,841 $ 1,784 Accrued credit cards 41 41 Accrued interest 126 134 Accrued payroll 1,052 616 Other 3,021 408 Total Accounts Payable and Accrued Expenses $ 8,081 $ 2,983

Notes Payable and Advances (Tab

Notes Payable and Advances (Tables)	6 Months Ended
	Mar. 31, 2021
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 the quarter ended March 31, 2021 and year ended September 30, 2020: March 31, September 30, 2021 2020 Equipment financing $ 35 $ 27 Insurance financing 222 177 Mortgages payable - 923 Promissory note 418 2,298 Settlement payable 159 - Due to related party 81 200 $ 915 $ 3,625 Acquisition notes payable 802 665 Total notes payable and advances $ 1,717 $ 4,290 Note payable - long term 129 - Long-term mortgages 4,785 3,685 Total long term debt $ 4,914 $ 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 December 31: 2021 $ - 2022 2,600 2023 2,185 2024 - 2025 - Thereafter - $ 4,785

Convertible Debt (Tables)

Convertible Debt (Tables)	6 Months Ended
	Mar. 31, 2021
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 six months ended March 31, 2021 in USD, ( in thousands Warrant Liability Derivative Liability Balance at September 30, 2020 $ 67 $ 592 Change in fair value (20 ) (223 ) Balance at December 31, 2020 47 369 Change in fair value (18 ) (34 ) Balance at March 31, 2021 $ 29 $ 335
Schedule of Convertible Notes	The table below shows the net amount of convertible notes as of March 31, 2021 in USD ( in thousands March 31, 2021 Principal value of 8%, convertible at $0.91 at March 31, 2021, due December 27, 2021 including penalty provision of $155,239 $ 2,879 Principal value of 10%, convertible at $1.32 at March 31, 2021, due May 30, 2021 (see Note 10), as of the date of this filing the balance of this obligation has been fully converted 2,637 Principal value of various convertible notes, convertible at $0.50 at December 31, 2020, due June – August, 2021 236 Debt discount - Cumulative foreign currency impact (2 ) Carrying value of convertible notes $ 5,750

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Mar. 31, 2021
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 March 31, 2021 (in thousands): Fair value measured at March 31, 2021 Quoted prices in active Significant other Significant markets observable inputs unobservable inputs Fair value (Level 1) (Level 2) (Level 3) Warrant liability $ 10,866 $ - $ - $ 10,866 Embedded derivative liability 350 - - 350 Total fair value $ 11,216 $ - $ - $ 11,216
Schedule of Level 3 Liabilities Measured at Fair Value	The following table presents changes in Level 3 liabilities measured at fair value for the six months ended March 31, 2021. 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). Embedded Warrant Liability Derivative Liability Total Balance – September 30, 2020 $ 257 $ 592 $ 849 Warrants granted for services 11 - 11 Warrants issued pursuant to acquisition (see Note 10) 9,000 - 9,000 Change in fair value (90 ) (208 ) (298 ) Balance – December 31, 2020 9,178 384 9,562 Change in fair value 6,278 (34 ) 6,244 Warrants forfeited due to settlement agreement (4,590 ) - $ (4,590 ) Balance – March 31, 2021 $ 10,866 $ 350 $ 11,216
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 March 31, 2021 and September 30, 2020 is as follows: Warrant Liability As of As of March 31, 2021 September 30, 2020 Strike price $ .49 $ 0.36 to $2.96 Contractual term (years) 3.06 1 to 3 Volatility (annual) 93 % 100 % Risk-free rate 0.4 % 0.28 % Dividend yield (per share) 0 % 0 % Embedded Derivative Liability As of As of March 31, 2021 September 30, 2020 Strike price $ 1.10 $ 1.12 Contractual term (years) 0.8 1.5 Volatility (annual) 115 % 101 % Risk-free rate 5.00 % 0.25 % Dividend yield (per share) 0.00 % 0.00 % Credit spread 14% to 16 % 11.21 %

Stock Based Compensation (Table

Stock Based Compensation (Tables)	6 Months Ended
	Mar. 31, 2021
Compensation Related Costs [Abstract]
Schedule of Fair Value of Options Granted	The fair value of options granted during the six months ended March 31, 2021 and 2020 were estimated using the following weighted-average assumptions: Options: March 31, 2021 March 31, 2020 Exercise price $ 0.30 - $2.40 $ 0.94 - $2.40 Expected term (years) 2.0 - 4.0 2.0 - 4.0 Expected stock price volatility 95.7% - 188.6 % 108.8% - 188.6 % Risk-free rate of interest .94% - 2.96 % 1.56 % Expected dividend rate 0 % 0 %
Summary of Stock Option Activity	A summary of option activity under the Company’s stock option plan for the six months ended March 31, 2021 is presented below: Number of Shares Weighted Average Exercise Price Total Intrinsic Value Weighted Average Remaining Contractual Life (in years) Outstanding as of October 1, 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 $ - 1.4 Granted 100,000 $ 0.40 $ - 2.8 Outstanding as of December 31, 2020 5,672,916 $ 1.73 $ - 1.2 Granted - $ - $ - - Outstanding as of March 31, 2021 5,672,916 $ 1.73 $ - 1.10
Schedule of Stock-based Compensation Expenses	Stock-based compensation expense for the three months ended March 31, 2021 and 2020 was comprised of the following (in thousands): Three months ended March 31, 2021 2020 Stock grants $ 1,965 $ 1,105 Stock options 78 200 Warrants 18 105 Total stock-based compensation $ 2,061 $ 1,410 Stock-based compensation expense for the six months ended March 31, 2021 and 2020 was comprised of the following (in thousands): Six months ended March 31, 2021 2020 Stock grants $ 3,116 $ 1,187 Stock options 139 615 Warrants 150 105 Total stock-based compensation $ 3,405 $ 1,907

Incorporation and Operations _2

Incorporation and Operations and Going Concern (Details Narrative) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020	[1]
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 4,605	$ 2,129
Working capital	(17,000)
Accumulated deficit	$ (63,186)	$ (51,386)
[1]	Derived from audited information

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) $ in Thousands	3 Months Ended			6 Months Ended
	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)	Jun. 30, 2019shares	Mar. 31, 2021USD ($)Integer	Mar. 31, 2020USD ($)	Sep. 30, 2020USD ($)	[1]
Stock issued during the period | shares			12,500,000
Accounts receivable, reserve for doubtful accounts	$ 39			$ 39
Property and equipment, useful life				Depreciation is calculated using the straight-line method over the estimated useful lives of the assets.
Equity method investment, ownership percentage	5.00%			5.00%
Gain from equity method investees		$ (243)			$ (252)
Goodwill and intangible asset impairment
Corporate income tax rate				21.00%
Estimated forfeiture rate for awards				0.00%
Lease cost	257			$ 426
Sublease rental income	5			$ 9
Remaining lease terms				5 years
Advertising expense	32	$ 4		$ 86	$ 25
Number of operating segments | Integer				1
Operating lease liabilities	3,478			$ 3,478
Right of use of asset	3,481			3,481
Accounting Standards Update 2016-02 [Member]
Operating lease liabilities	3,500			3,500
Right of use of asset	$ 3,500			3,500
Tilstar Medical, LLC [Member]
Gain from equity method investees				51
Community Growth Partners Holdings, Inc [Member]
Gain from equity method investees				$ 51
Minimum [Member]
Remaining lease terms				23 months
Maximum [Member]
Remaining lease terms				120 months
[1]	Derived from audited information

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Estimated Useful Life of Assets (Details)	6 Months Ended
	Mar. 31, 2021
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 Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 31, 2021	Mar. 31, 2021
Accounting Policies [Abstract]
Operating lease expense	$ 257	$ 426
Total lease costs	$ 257

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of ROU Lease Assets and Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020	[1]
Accounting Policies [Abstract]
Right of use asset	$ 3,481
Operating lease liabilities - short term	1,088
Operating lease liabilities - long term	2,390
Total lease liability	$ 3,478
[1]	Derived from audited information

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Schedule of Lease Terms and Discount Rate (Details)	Mar. 31, 2021
Accounting Policies [Abstract]
Weighted average remaining lease term (in years) - operating lease	6 years
Weighted average discount rate - operating lease	9.85%

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Schedule of Cash Flow Related to Lease (Details) $ in Thousands	6 Months Ended
	Mar. 31, 2021USD ($)
Accounting Policies [Abstract]
Cash paid for amounts included in the measurement of lease liabilities: ROU amortization	$ 426
Cash paid for amounts included in the measurement of lease liabilities: Cash paydowns of operating liability	(426)
Cash paid for amounts included in the measurement of lease liabilities: ROU asset	(3,481)
Cash paid for amounts included in the measurement of lease liabilities: Lease Liability	$ 3,478

Summary of Significant Accou_10

Summary of Significant Accounting Policies - Schedule of Future Minimum Lease Payments (Details) $ in Thousands	Mar. 31, 2021USD ($)
Accounting Policies [Abstract]
2021	$ 586
2022	1,206
2023	777
2024	438
2025	399
Thereafter	994
Total future minimum lease payments	4,400
Less: Lease imputed interest	(922)
Total	$ 3,478

Summary of Significant Accou_11

Summary of Significant Accounting Policies - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Total Revenue	$ 12,357	$ 2,623	$ 18,746	$ 4,174
Discounts and allowances	(1,830)	(325)	(2,759)	(555)
Net revenue	10,527	2,298	15,987	3,619
Wholesale [Member]
Total Revenue	1,204	827	2,324	1,307
Retail [Member]
Total Revenue	11,008	1,786	15,926	2,849
Rental [Member]
Total Revenue	5	7	9	15
Other [Member]
Total Revenue	$ 140	$ 3	258	3
Product Sales [Member]
Total Revenue			$ 229

Summary of Significant Accou_12

Summary of Significant Accounting Policies - Schedule of Computation of Diluted Loss (Details)	6 Months Ended
	Mar. 31, 2021shares
Antidilutive Securities excluded from computation of earnings per share, amount	61,593,457
Convertible Notes [Member]
Antidilutive Securities excluded from computation of earnings per share, amount	7,223,731
Options to Purchase Common Stock [Member]
Antidilutive Securities excluded from computation of earnings per share, amount	9,578,411
Unvested Restricted Stock Awards [Member]
Antidilutive Securities excluded from computation of earnings per share, amount
Warrants to Purchase Common Stock [Member]
Antidilutive Securities excluded from computation of earnings per share, amount	44,791,315

Property, Plant & Equipment (De

Property, Plant & Equipment (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 500	$ 400	$ 1,000	$ 80

Property, Plant & Equipment - S

Property, Plant & Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Property and equipment, gross	$ 20,913	$ 20,511
Accumulated depreciation	(5,125)	(4,157)
Property and equipment, net	15,788	16,354	[1]
Land [Member]
Property and equipment, gross	1,451	1,451
Automobiles [Member]
Property and equipment, gross	122	61
Signage [Member]
Property and equipment, gross	19	19
Furniture and Equipment [Member]
Property and equipment, gross	2,833	2,485
Leasehold Improvements [Member]
Property and equipment, gross	3,443	3,455
Buildings and Property Improvements [Member]
Property and equipment, gross	12,986	12,981
Computer Software [Member]
Property and equipment, gross	$ 59	$ 59
[1]	Derived from audited information

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Equity method investment, ownership percentage	5.00%		5.00%
Inventory reserve
Twelve Subsidiaries [Member]
Equity method investment, ownership percentage	100.00%		100.00%
Owned by One Subsidiaries [Member]
Equity method investment, ownership percentage	50.00%		50.00%

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Inventory Disclosure [Abstract]
Raw materials	$ 494	$ 222
Work-in-progress	318	484
Finished goods	1,831	1,089
Total Inventory	$ 2,643	$ 1,795	[1]
[1]	Derived from audited information

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid expenses	$ 492	$ 249
ERTC credits	1,953
Deposits and other current assets	780	203
Total prepaid expenses and other current assets	$ 3,225	$ 452	[1]
[1]	Derived from audited information

Equity Method Investments (Deta

Equity Method Investments (Details Narrative) - USD ($)	Jan. 06, 2020	Apr. 30, 2019	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020	Sep. 30, 2020	Sep. 30, 2019
SOK Management, LLC [Member]
Other investment income					$ 200,000
Tilstar Medical, LLC [Member]
Acquisition, percentage		48.00%
Purchase price of business		$ 550,000
Fund amount								$ 550,000
Cash			$ 270,000		270,000		$ 280,000
Loss on investments				$ 7,000		$ 14,000
Community Growth Partners Holdings, Inc., [Member]
Acquisition, percentage							7.00%
Debt instrument conversion terms	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. As of September 30, 2020 portion of the note was converted into 7.0 % equity. In March 2021, the balance of a note receivable was converted into an additional 7% equity leaving an equity investment of 14%.
Loans receivable	$ 2,000,000
Debt instrument, interest rate	10.00%
Accrued interest			$ 24,184		$ 24,184

Notes Receivable (Details Narra

Notes Receivable (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2021	Oct. 02, 2020	Jan. 04, 2020
Community Growth Partners Holdings, Inc., [Member]
Promissory note issued, value			$ 355,000
Debt instrument, face amount	$ 401,160
Bushman Holdings, Inc., [Member]
Promissory note issued, value		$ 100,000
Debt instrument, face amount	250,000
Additional promissory notes	$ 150,000

Consolidated Asset Acquisitio_2

Consolidated Asset Acquisitions (Details Narrative) - USD ($)	Mar. 29, 2019	Feb. 28, 2019	Apr. 30, 2018	Dec. 31, 2020	May 31, 2020	Sep. 30, 2018	Apr. 30, 2018	Dec. 31, 2020	Mar. 31, 2021	Mar. 31, 2020	Jun. 30, 2019	Sep. 30, 2019	Sep. 30, 2020	Aug. 31, 2019
Shares issued for acquisition, shares									101,968,994
Equity interest percentage									5.00%
Stock issued for acquisition, value								$ 43,190,000
Cash acquired amount										$ 81,000
Intangible assets									60,160,000
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		$ 790,000
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
Payments to acquire equity investment							1,275,000
Additional invested capital over original obligation			$ 377,000				$ 377,000
Proceeds from mortgage property				$ 400,000								$ 300,000
Shares issued for acquisition, shares					386,035
Share price per share					$ 0.001
Investment percentage					50.00%
Western Coast Ventures, Inc. (WCV) [Member] | Definitive Agreement [Member]
Shares issued for acquisition, shares	2,500,000
Share price per share	$ 1.47
Surplus working capital	$ 2,000,000
Stock issued for acquisition, value	4,400,000
Cash acquired amount	2,000,000
Payments to acquired intangible assets	3,800,000
Intangible assets									$ 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	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020	Sep. 30, 2020		Sep. 30, 2019
NCI Equity Share			1,840				2,332
Net Loss Attributable to NCI	$ 14	$ 110	$ 105	$ 345			$ (492)
NCI in Consolidated Entities	1,735		$ 1,735		$ 1,840	[1]
NVD RE Corp. [Member]
NCI Equity Share			549		597
Net Loss Attributable to NCI			$ (24)		$ (48)
NCI in Consolidated Entities	$ 525		$ 525		$ 549
Non-Controlling Ownership, percentage	50.00%		50.00%		50.00%
Western Coast Ventures, Inc. [Member]
NCI Equity Share			1,048
Net Loss Attributable to NCI			$ (99)
NCI in Consolidated Entities	$ 949		$ 949
Non-Controlling Ownership, percentage	49.00%		49.00%
YMY Ventures, Inc. [Member]
NCI Equity Share			243		447
Net Loss Attributable to NCI			$ 18		$ (204)
NCI in Consolidated Entities	$ 261		$ 261		$ 243
Non-Controlling Ownership, percentage	50.00%		50.00%		50.00%
ILCA [Member]
NCI Equity Share					1,288
Net Loss Attributable to NCI					$ (240)
NCI in Consolidated Entities					$ 1,048
Non-Controlling Ownership, percentage					49.00%
[1]	Derived from audited information

Business Combination (Details N

Business Combination (Details Narrative)	Dec. 29, 2020USD ($)$ / sharesshares	Mar. 06, 2020shares	Mar. 31, 2021USD ($)$ / sharesshares	Mar. 31, 2021CAD ($)shares	Dec. 31, 2020shares	Sep. 30, 2020shares	Sep. 30, 2019shares
Debt instrument, conversion price | $ / shares			$ 0.50
Stock options outstanding			5,672,916	5,672,916	5,672,916	5,572,916	3,210,416
Asset Purchase Agreement [Member] | Seven Leaf Ventures Corp [Member]
Purchase price | $			$ 1,220,000
Seven Leaf Ventures Corp [Member]
Percentage of voting interest acquired		100.00%
Number of shares issued for purchase price		12,085,770
Note payable, interest rate		10.00%
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 March 31, 2021 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.
Seven Leaf Ventures Corp [Member] | Unsecured Convertible Debentures [Member]
Unsecured convertible debentures | $			$ 2,540
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
Debt instrument, conversion price | $ / shares			$ 1.67
Warrants exercise price | $ / shares			$ 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 | $ / shares			$ 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 | $ / shares			$ 0.50
Seven Leaf Ventures Corp [Member] | Asset Purchase Agreement [Member]
Goodwill not be deductible for income tax purposes | $			$ 5,900,000
Driven Deliveries, Inc. [Member]
Percentage of voting interest acquired	100.00%
Number of shares issued for purchase price	101,968,944
Number of warrants to purchase shares	30,249,184
Warrants exercise price | $ / shares	$ 0.54
Goodwill not be deductible for income tax purposes | $	$ 9,800,000
Stock options outstanding	4,530,495

Business Combination - Schedule

Business Combination - Schedule of Level 3 Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2021
Beginning balance	$ 9,562	$ 849	$ 849
Change in fair value	6,243	(298)
Ending balance	11,216	9,562	11,216
Seven Leaf Ventures Corp [Member] | Warrant Liability [Member]
Beginning balance		60	60
Issuance of convertible notes
Change in fair value		(60)
Ending balance
Seven Leaf Ventures Corp [Member] | Derivative Liability [Member]
Beginning balance	15	54	54
Issuance of convertible notes
Change in fair value		(39)
Ending balance	15	15	15
Driven Deliveries, Inc. [Member] | Warrant Liability [Member]
Beginning balance
Warrants acquired			9,000
Warrants converted into equity			(4,589)
Change in fair value			5,887
Ending balance	$ 10,298		10,298
Driven Deliveries, Inc. [Member] | Derivative Liability [Member]
Beginning balance
Warrants acquired
Change in fair value

Business Combination - Schedu_2

Business Combination - Schedule of Purchasre Consideration to Fair value of assets Aquired and Liabilities Assumed (Details) - USD ($)	Dec. 29, 2020	Mar. 06, 2020	Mar. 31, 2021	Sep. 30, 2020	[1]
Goodwill			$ 17,067,000	$ 7,221,000
Seven Leaf Ventures Corp [Member]
Cash and cash equivalents		$ 81,000
Property and equipment (Fixed assets)		54,000
Inventory		133,000
Goodwill		6,151,000
Intangible assets		7,684,000
Total assets acquired		14,103,000
Accounts payable, accrued expenses and other current liabilities		1,145,000
Total liabilities assumed		1,145,000
Estimated fair value of common stock issued		9,552,000
Estimated fair value of warrants issued		772,000
Estimated fair value of debt issued		2,540,000
Estimated fair value of embedded and bifurcated derivatives		244,000
Forgiveness of working capital advance		(150,000)
Total consideration paid		12,958,000
Net assets acquired		$ 12,958,000
Driven Deliveries, Inc. [Member]
Cash and cash equivalents
Property and equipment (Fixed assets)	47,000
Goodwill	9,846,000
Intangible assets	48,200,000
Other Assets	1,526,000
Total assets acquired	59,619,000
Accounts payable, accrued expenses and other current liabilities	(2,905,000)
Total liabilities assumed	(2,905,000)
Estimated fair value of common stock issued	42,825,000
Estimated fair value of warrants issued	9,000,000
Estimated fair value of options issued	500,000
Estimated fair value of debt assumed	4,389,000
Total consideration paid	56,714,000
Net assets acquired	$ 56,174,000
[1]	Derived from audited information

Business Combination - Schedu_3

Business Combination - Schedule of Proforma Condensed Consolidated Results of Operations (Details) - Driven Deliveries, Inc. [Member] - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenue	$ 21,668	$ 7,069
Net loss	$ (12,795)	$ (34,263)

Intangible Assets, Net (Details

Intangible Assets, Net (Details Narraive) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 1,049	$ 137	$ 1,294	$ 258

Intangible Assets, Net - Schedu

Intangible Assets, Net - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands		6 Months Ended
		Mar. 31, 2021	Mar. 31, 2020
Balance, beginning		$ 13,270
Accumulated Amortization, beginning		(1,310)
Accumulated Amortization, ending balance		(2,040)
Balance, ending		60,160
Driven Deliveries, Inc. [Member]
Balance, beginning
Accumulated Amortization, beginning		(856)
Balance, ending		$ 47,344
Minimum [Member] | Driven Deliveries, Inc. [Member]
Estimated Useful Life		10 years
Maximum [Member] | Driven Deliveries, Inc. [Member]
Estimated Useful Life		15 years
YMY Ventures LLC [Member]
Balance, beginning
Accumulated Amortization, beginning		(25)
Balance, ending		$ (25)
Estimated Useful Life		15 years
Western Coast Ventures, Inc. (WCV) [Member]
Balance, beginning
Accumulated Amortization, beginning		(82)
Balance, ending		$ (82)
Estimated Useful Life		15 years
Yerba Buena, LLC [Member]
Balance, beginning
Accumulated Amortization, beginning		(86)
Balance, ending		$ (86)
Yerba Buena, LLC [Member] | Minimum [Member]
Estimated Useful Life		3 years
Yerba Buena, LLC [Member] | Maximum [Member]
Estimated Useful Life		15 years
Foothill [Member]
Balance, beginning
Accumulated Amortization, beginning		(261)
Balance, ending		$ (261)
Estimated Useful Life		15 years
Other [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Estimated Useful Life		5 years
Cannabis Licenses [Member]
Balance, beginning		$ 12,679
Balance, ending		56,679
Cannabis Licenses [Member] | Driven Deliveries, Inc. [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending		$ 44,000
Estimated Useful Life
Cannabis Licenses [Member] | YMY Ventures LLC [Member]
Balance, beginning	[1]
Accumulated Amortization, beginning
Balance, ending
Cannabis Licenses [Member] | Western Coast Ventures, Inc. (WCV) [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Cannabis Licenses [Member] | Yerba Buena, LLC [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Cannabis Licenses [Member] | Foothill [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Cannabis Licenses [Member] | Other [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Trade Name [Member]
Balance, beginning		458
Balance, ending		2,258
Trade Name [Member] | Driven Deliveries, Inc. [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending		$ 1,800
Estimated Useful Life
Trade Name [Member] | YMY Ventures LLC [Member]
Balance, beginning	[1]
Accumulated Amortization, beginning
Balance, ending
Trade Name [Member] | Western Coast Ventures, Inc. (WCV) [Member]
Balance, beginning	[1]
Accumulated Amortization, beginning
Balance, ending
Trade Name [Member] | Yerba Buena, LLC [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Trade Name [Member] | Foothill [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Trade Name [Member] | Other [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Customer Relationship [Member]
Balance, beginning		643
Balance, ending		1,243
Customer Relationship [Member] | Driven Deliveries, Inc. [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending		$ 600
Estimated Useful Life
Customer Relationship [Member] | YMY Ventures LLC [Member]
Balance, beginning	[1]
Accumulated Amortization, beginning
Balance, ending
Customer Relationship [Member] | Western Coast Ventures, Inc. (WCV) [Member]
Balance, beginning	[1]
Accumulated Amortization, beginning
Balance, ending
Customer Relationship [Member] | Yerba Buena, LLC [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Customer Relationship [Member] | Foothill [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Customer Relationship [Member] | Other [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Non-Compete [Member]
Balance, beginning		220
Balance, ending		220
Non-Compete [Member] | Driven Deliveries, Inc. [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Estimated Useful Life
Non-Compete [Member] | YMY Ventures LLC [Member]
Balance, beginning	[1]
Accumulated Amortization, beginning
Balance, ending
Non-Compete [Member] | Western Coast Ventures, Inc. (WCV) [Member]
Balance, beginning	[1]
Accumulated Amortization, beginning
Balance, ending
Non-Compete [Member] | Yerba Buena, LLC [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Non-Compete [Member] | Foothill [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Non-Compete [Member] | Other [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Technology [Member]
Balance, beginning
Balance, ending		1,800
Technology [Member] | Driven Deliveries, Inc. [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending		$ 1,800
Estimated Useful Life
Technology [Member] | YMY Ventures LLC [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Technology [Member] | Western Coast Ventures, Inc. (WCV) [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Technology [Member] | Yerba Buena, LLC [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Technology [Member] | Foothill [Member]
Balance, beginning
Accumulated Amortization, beginning
Balance, ending
Technology [Member] | Other [Member]
Balance, beginning
Accumulated Amortization, beginning
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	Mar. 31, 2021USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2021	$ 3,110
2022	4,147
2023	4,147
2024	4,147
2025	4,147
Thereafter	40,462
Intangible assets	$ 60,160

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses - Schedule of Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Payables and Accruals [Abstract]
Accounts payable	$ 3,841	$ 1,784
Accrued credit cards	41	41
Accrued interest	126	134
Accrued payroll	1,052	616
Other	3,021	408
Total Accounts Payable and Accrued Expenses	$ 8,081	$ 2,983	[1]
[1]	Derived from audited information

Notes Payable and Advances (Det

Notes Payable and Advances (Details Narrative) - USD ($)	Feb. 24, 2021	Feb. 17, 2021	Dec. 04, 2020	Nov. 07, 2020	Sep. 30, 2020		Jul. 31, 2020	Jul. 16, 2020	May 24, 2020	Feb. 07, 2020	Apr. 30, 2018	Apr. 29, 2018	Jan. 16, 2018	Jul. 31, 2017	Mar. 31, 2021	Feb. 28, 2021	Jan. 31, 2021	Nov. 30, 2020	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	Jun. 30, 2019	Mar. 31, 2021	Mar. 31, 2020	Dec. 29, 2020	May 31, 2020
Acquisition of purchase price																														$ 279,000	$ 366,000
Outstanding obligation, net of debt discount					$ 3,685,000										$ 4,914,000															4,914,000
Settlement payable						[1]									159,000															$ 159,000
Debt instrument, maturity description																														June - August, 2021
Payments of notes payable																														$ 1,242,000	1,149,000
Number of common shares																													12,500,000
Due to related party					200,000										81,000															81,000
NVD RE Corp. [Member]
Debt monthly payments																			$ 466,667
Notes payable																			$ 300,000				$ 300,000
Debt instrument, interest rate											37.50%																37.50%
Debt instrument, term																			36 months
Mortgage payable, interest rate																			14.00%
Due to related party											$ 1,275,000																$ 1,275,000
Purchase price											600,000																600,000
Payment of tenant improvement											$ 675,000																$ 675,000
Private Attorney General Act [Member]
Assumed liabilities, current portion															2,000,418															2,000,418
Assumed liabilities															2,000,418															2,000,418
Driven Deliveries, Inc. [Member]
Number of warrants issued to purchase common stock																																30,249,184
Warrants exercise price																																$ 0.54
Outstanding obligation, net of debt discount															159,011															159,011
Settlement payable															250,451															$ 250,451
Settlement payable description																														This settlement is payable in equal bi-monthly payments over a period of seventeen (17) Months (36 pay periods), beginning in February 2021.
Officer [Member]
Related party loans payable																														$ 1,000
2017 Tractor [Member]
Notes payable															7,202															7,202
Notes Payable One [Member]
Notes payable															442															442
Promissory Note [Member]
Debt instrument, face amount																												$ 21,749
Notes payable															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															61,860									$ 400,000						61,860
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.
Debt instrument conversion amount															295,859
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] | 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
Promissory Note One [Member]
Debt instrument, face amount																	$ 27,880
Debt monthly payments																	$ 642
Notes payable															27,210															27,210
Debt instrument, interest rate																	13.29%
Short-Term Mortgages Payable [Member]
Notes payable															922,500															922,500
Debt instrument, interest rate																										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
Interest and fees																														144,486
Two Promissory Note [Member]
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
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															418,578															418,578
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															82,422															82,422
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
Two Promissory Note [Member] | Note Holders [Member]
Notes payable															500,000															500,000
Acquisition Notes Payable [Member]
Notes payable																	$ 307,500
Acquisition of purchase price																									$ 800,000
Acquisition description																									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 $500,000 and recorded a note payable of $307,500.
Payments of notes payable																							$ 500,000
Long-Term Debt, Mortgages [Member]
Notes payable															400,000															400,000
Mortgage payable																					$ 1,585,000										1,585,000
Mortgage payable, interest rate																		15.00%		14.00%	1.55%	15.00%
Mortgage payable final due date																		Nov. 30, 2022		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.	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										$ 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
Long-Term Debt, Mortgages Five [Member]
Notes payable															1,100,000															1,100,000
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
12-Month Premium Finance Agreement [Member] | Notes Payable [Member]
Debt instrument, face amount		$ 243,284								$ 300,150
Debt monthly payments		$ 47,100								$ 60,255
Notes payable															178,349															178,349
Debt instrument, interest rate		7.46%								7.46%
12-Month Premium Finance Agreement [Member] | Notes Payable [Member] | Nine Monthly Payments [Member]
Debt monthly payments										$ 22,718
12-Month Premium Finance Agreement [Member] | Notes Payable [Member] | 10 Monthly Payments [Member]
Debt monthly payments		$ 17,835
10-Month Premium Finance Agreement [Member] | Notes Payable [Member]
Debt instrument, face amount							$ 53,325													$ 53,325
Debt monthly payments							$ 15,602
Notes payable															627															627
Debt instrument, interest rate							7.50%													7.50%
10-Month Premium Finance Agreement [Member] | Notes Payable [Member] | 10 Monthly Payments [Member]
Debt monthly payments				$ 530	157		$ 3,772
10-Month Premium Finance Agreement [Member] | Notes Payable Four [Member]
Notes payable															7,555															7,555
10-Month Premium Finance Agreement [Member] | Notes Payable Seven [Member]
Debt instrument, face amount	$ 23,014
Debt monthly payments	$ 4,871
Notes payable															2,652															2,652
Debt instrument, interest rate	7.369%
10-Month Premium Finance Agreement [Member] | Notes Payable Six [Member]
Debt instrument, face amount			$ 9,920
Debt monthly payments			$ 2,383
Notes payable															5,276															5,276
Debt instrument, interest rate			12.80%
10-Month Premium Finance Agreement [Member] | Notes Payable Six [Member] | 10 Monthly Payments [Member]
Debt monthly payments	$ 1,814		$ 754
Notes payable															16,328															16,328
10-Month Premium Finance Agreement [Member] | Notes Payable [Member]
Debt instrument, face amount				6,675	2,611
Debt monthly payments				$ 1,371	$ 1,043
Debt instrument, interest rate				11.40%	7.00%
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] | 10 Monthly Payments [Member]
Debt monthly payments							$ 5,507
10-Month Premium Finance Agreement [Member] | Notes Payable Five [Member]
Notes payable															11,014															11,014
9-Month Premium Finance Agreement [Member] | Notes Payable [Member]
Debt instrument, face amount								$ 10,629	$ 16,777
Debt monthly payments								$ 4,009	$ 3,485
Debt instrument, interest rate								11.00%	8.70%
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 Four [Member]
Notes payable															736															736
Paycheck Protection Program [Member]
Notes payable							$ 220,564								$ 266,820					$ 220,564										$ 266,820
Debt instrument, interest rate							1.00%								1.00%					1.00%										1.00%
Debt maturity date																				Jul. 9, 2022										May 1, 2022
Outstanding obligation, net of debt discount															$ 266,820															$ 266,820
Proceeds from loans																														220,565
Paycheck Protection Program [Member]
Notes payable															$ 245,400															$ 245,400
Debt instrument, interest rate															1.00%															1.00%
Debt maturity date																														Jun. 3, 2022
Outstanding obligation, net of debt discount															$ 245,400															$ 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
Outstanding obligation, net of debt discount															$ 62,500															$ 62,500
Paycheck Protection Program [Member]
Notes payable															$ 140,407															$ 140,407
Debt instrument, interest rate															1.00%															1.00%
Debt maturity date																														Dec. 30, 2020
Outstanding obligation, net of debt discount															$ 140,407															$ 140,407
Settlement Agreement [Member] | Private Attorney General Act [Member]
Outstanding obligation, net of debt discount															801,660															801,660
Payments for debt															612,291	$ 850,000
Warrants																5,000,000,000
Number of common shares																500,000
Debt forgiveness															37,708
Assumed liabilities															$ 930,763															$ 930,763
[1]	Derived from audited information

Notes Payable and Advances - Sc

Notes Payable and Advances - Schedule of Short-term Notes and Advances (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Debt Disclosure [Abstract]
Equipment financing	$ 35	$ 27
Insurance financing	222	177
Mortgages payable		923
Promissory note	418	2,298
Settlement payable	159		[1]
Due to related party	81	200
Short-term notes and advances	915	3,625
Acquisition notes payable	802	665	[1]
Total notes payable and advances	1,717	4,290
Acquisition payable - long term	129
Long-term mortgages	4,785	3,685	[1]
Total long term debt	$ 4,914	$ 3,685
[1]	Derived from audited information

Notes Payable and Advances - _2

Notes Payable and Advances - Schedule of Maturities of Long Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Debt Disclosure [Abstract]
2021
2022	2,600
2023	2,185
2024
2025
Thereafter
Total long term debt	$ 4,914	$ 3,685

Convertible Debt (Details Narra

Convertible Debt (Details Narrative)	Feb. 26, 2021USD ($)	Mar. 14, 2019USD ($)$ / sharesshares	Mar. 14, 2019CAD ($)shares	Dec. 27, 2018CAD ($)shares	Mar. 31, 2021USD ($)$ / sharesshares	Jan. 31, 2019USD ($)$ / sharesshares	Jan. 31, 2019CAD ($)shares	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2018CAD ($)shares	Mar. 31, 2021USD ($)$ / sharesshares	Mar. 31, 2021USD ($)$ / sharesshares	Mar. 31, 2021CAD ($)shares	Mar. 31, 2020USD ($)	Apr. 01, 2021	Mar. 31, 2021CAD ($)shares	Jan. 02, 2021USD ($)	Dec. 29, 2020$ / sharesshares	Apr. 30, 2020$ / shares
Issuance of common stock convertible debentures										$ 2,075,000
Conversion price | $ / shares					$ 0.50					$ 0.50	$ 0.50
Proceeds from note											$ 22,000		$ 4,085,000
Debt discount											608,000
Driven Deliveries, Inc. [Member]
Number of warrants to purchase shares | shares																	30,249,184
Warrants exercise price | $ / shares																	$ 0.54
Common Stock [Member]
Issuance of common stock convertible debentures, shares | shares										4,054,206
Issuance of common stock convertible debentures										$ 4,000
Warrant Holders [Member]
Convertible debenture					$ 2,877					2,877	2,877
Foreign currency gain											2,000
Convertible Promissory Note [Member] | Driven Deliveries, Inc. [Member]
Convertible debenture					$ 186,000					$ 186,000	$ 186,000
Debt instrument, interest rate					8.00%					8.00%	8.00%				8.00%
Conversion price | $ / shares					$ 0.50					$ 0.50	$ 0.50
Debt instrument, face amount					$ 1,050,000					$ 1,050,000	$ 1,050,000
Original issuance discount					50,000					50,000	50,000
Debt instrument conversion amount	$ 831,110
Notes payable					1,017,110					$ 1,017,110	$ 1,017,110
Debt discount					23,390
Convertible Promissory Note [Member] | Driven Deliveries, Inc. [Member] | Execution of note [Member]
Proceeds from note					$ 787,500
Convertible Promissory Note [Member] | Driven Deliveries, Inc. [Member] | Outstanding Less Than 90 Days [Member]
Prepayment percentage					105.00%
Convertible Promissory Note [Member] | Driven Deliveries, Inc. [Member] | Outstanding Between 91 to 120 Days [Member]
Prepayment percentage					110.00%
Convertible Promissory Note [Member] | Driven Deliveries, Inc. [Member] | Outstanding Between 121 to 180 Days [Member]
Prepayment percentage					115.00%
Convertible Promissory Note [Member] | Driven Deliveries, Inc. [Member] | Outstanding Between 181 to 365 Days [Member]
Prepayment percentage					120.00%
Convertible Promissory Note [Member] | Driven Deliveries, Inc. [Member]
Debt instrument, interest rate					10.00%					10.00%	10.00%				10.00%
Conversion price | $ / shares					$ 0.50					$ 0.50	$ 0.50
Debt instrument, face amount					$ 50,000					$ 50,000	$ 50,000
Debt maturity date					Jun. 30, 2021
Notes payable					$ 50,000					$ 50,000	$ 50,000
Convertible Promissory Note [Member] | Driven Deliveries, Inc. [Member] | 30 Days After Orginial Funding [Member]
Proceeds from note					$ 262,500
Convertible Promissory Note [Member] | Driven Deliveries, Inc. [Member]
Debt instrument, interest rate					10.00%					10.00%	10.00%				10.00%	50.00%
Conversion price | $ / shares					$ .50					$ .50	$ .50
Debt instrument, face amount					$ 805,000					$ 805,000	$ 805,000
Debt maturity date					Jun. 1, 2025
Notes payable					$ 805,000					805,000	$ 805,000					$ 15,000
Convertible Promissory Note [Member] | Driven Deliveries, Inc. [Member] | Subsequent Event [Member]
Debt instrument, interest rate														10.00%
CAD [Member] | Warrant Holders [Member]
Conversion price | $ / shares																		$ 1.90
Share price per share | $ / shares																		1.87
CAD [Member] | Convertible Debentures [Member] | Warrant Holders [Member]
Warrants exercise price | $ / shares																		1.50
Share price per share | $ / shares																		$ 1.15
Canaccord Genuity Inc., [Member]
Debt converted into shares | shares											333.33	333.33
Debt instrument principal and interest percentage											105.00%	105.00%
Fair value of options grant											$ 424,000
Canaccord Genuity Inc., [Member] | Common Stock [Member]
Finance fee					$ 50,000					$ 50,000	$ 50,000
Canaccord Genuity Inc., [Member] | Agents [Member]
Cash commission percentage											7.00%	7.00%
Canaccord Genuity Inc., [Member] | Indenture Trustee [Member]
Debt instrument principal and interest percentage											25.00%	25.00%
Canaccord Genuity Inc., [Member] | 8% Convertible Notes [Member]
Proceeds from private offerings											$ 3,100,000
Canaccord Genuity Inc., [Member] | 8.0% Senior Unsecured Convertible Debenture [Member]
Number of warrants to purchase shares | shares					167					167	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 six (6)-month hold period from the date of issue. Since the CD Special Warrants were exchanged for Convertible Debenture Units after six (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 six (6)-month hold period from the date of issue. Since the CD Special Warrants were exchanged for Convertible Debenture Units after six (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					$ 1,900,000	$ 1,900,000
Debt instrument, interest rate					8.00%					8.00%	8.00%				8.00%
Canaccord Genuity Inc., [Member] | CAD [Member]
Issuance of common stock convertible debentures												$ 1,000
Conversion price | $ / shares					$ 3					$ 3	$ 3
Canaccord Genuity Inc., [Member] | CAD [Member] | Common Stock [Member]
Finance fee															$ 50,000
Canaccord Genuity Inc., [Member] | CAD [Member] | 8% Convertible Notes [Member]
Proceeds from private offerings												$ 4,100,000
Canaccord Genuity Inc., [Member] | CAD [Member] | 8.0% Senior Unsecured Convertible Debenture [Member]
Warrants exercise price | $ / shares					$ 3.90					$ 3.90	$ 3.90
Convertible debenture					$ 1,000					$ 1,000	$ 1,000
Payment of brokered portion of offering															$ 2,500,000
Canaccord Genuity Inc., [Member] | Broker CD Special Warrant [Member] | Agents [Member]
Cash commission percentage											7.00%	7.00%
Canaccord Genuity Inc., [Member] | Broker Warrant [Member]
Offering fee and expenses											$ 320,000
Canaccord Genuity Inc., [Member] | Broker Warrant [Member] | CAD [Member]
Warrants exercise price | $ / shares					$ 1,000					$ 1,000	$ 1,000
Commission fee												$ 157,290
Commission and finance fee plus additional expenses												20,000
Legal fee												$ 181,365
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] | CD Special Warrant [Member] | CAD [Member]
Proceeds from private offerings				$ 10,000,000
Warrants exercise price | $ / shares		$ 1,000				$ 1,000		$ 1,000
Issuance of common stock convertible debentures			$ 1,000,000				$ 3,100,000		$ 3,100,000
Private Offering [Member] | Canaccord Genuity Inc., [Member] | Broker CD Special Warrant [Member]
Issuance of common stock convertible debentures, shares | shares		5,600	5,600			52,430	52,430	52,430	52,430

Convertible Debt - Schedule of

Convertible Debt - Schedule of Assumptions Value Warrant Granted (Details) - Warrants Granted [Member] - Convertible Debt [Member]	Mar. 31, 2021Integer$ / 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	1.4
Maximum [Member]
Fair value of underlying common shares | $ / shares	$ 2.10
Maximum [Member] | Risk Free Interest Rate [Member]
Fair value assumptions measurement input percentages	1.9

Convertible Debt - Schedule o_2

Convertible Debt - Schedule of Embedded Derivative Liability (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Change in fair value	$ 34		$ 121	$ 242	$ 142
Warrant Liability [Member]
Beginning balance	47	$ 67		67
Change in fair value	(18)	(20)
Ending balance	29	47		29
Derivative Liability [Member]
Beginning balance	369	592		592
Change in fair value	(34)	(223)
Ending balance	$ 335	$ 369		$ 335

Convertible Debt - Schedule o_3

Convertible Debt - Schedule of Convertible Notes (Details) - Convertible Notes [Member] $ in Thousands	Mar. 31, 2021USD ($)
Principal value of 8%, convertible at $0.91 at March 31, 2021, due December 27, 2021 including penalty provision of $155,239	$ 2,879
Principal value of 10%, convertible at $1.32 at March 31, 2021, due May 30, 2021 (see Note 9), as of the date of this filing the balance of this obligation has been fully converted	2,637
Principal value of various convertible notes, convertible at $0.50 at December 31, 2020, due June - August, 2021	236
Debt discount
Cumulative foreign currency impact	(2)
Carrying value of convertible notes	$ 5,750

Convertible Debt - Schedule o_4

Convertible Debt - Schedule of Convertible Notes (Details) (Parenthetical) $ / shares in Units, $ in Thousands	6 Months Ended
	Mar. 31, 2021USD ($)$ / shares
Conversion price	$ 0.50
Debt instrument, description	June - August, 2021
Convertible Notes [Member]
Debt instrument, interest rate	8.00%
Conversion price	$ 0.91
Debt instrument maturity date	Dec. 27, 2021
Penalty provision | $	$ 155,239
Convertible Notes One [Member]
Debt instrument, interest rate	10.00%
Conversion price	$ 1.32
Debt instrument maturity date	May 30, 2021

Fair Value Measurements (Detail

Fair Value Measurements (Details Narrative)	6 Months Ended
	Mar. 31, 2021
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	Mar. 31, 2021	Sep. 30, 2020	[1]
Warrant liability	$ 10,866	$ 257
Embedded derivative liability	350
Total fair value	11,216
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	10,866
Embedded derivative liability	350
Total fair value	$ 11,216
[1]	Derived from audited information

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Level 3 Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2021
Beginning balance	$ 9,562	$ 849	$ 849
Warrants granted for servies		11
Warrants issued pursuant to acquisition (see Note 9)		9,000
Change in fair value	6,243	(298)
Warrants forfeited due to settlement agreement	(4,590)
Ending balance	11,216	9,562	11,216
Warrant Liability [Member]
Beginning balance	9,178	257	257
Warrants granted for servies		11
Warrants issued pursuant to acquisition (see Note 9)		9,000
Change in fair value	6,277	(90)
Warrants forfeited due to settlement agreement	(4,590)
Ending balance	10,866	9,178	10,866
Embedded Derivative Liability [Member]
Beginning balance	384	592	592
Warrants granted for servies
Warrants issued pursuant to acquisition (see Note 9)
Change in fair value	(34)	(208)
Warrants forfeited due to settlement agreement
Ending balance	$ 350	$ 384	$ 350

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Weighted Average Significant Unobservable Inputs (Details)	6 Months Ended	12 Months Ended
	Mar. 31, 2021Integer$ / shares	Sep. 30, 2020Integer$ / shares
Warrant Liability [Member]
Warrant Liability Strike price | $ / shares	$ .49
Warrant Liability Contractual term (years)	3 years 22 days
Warrant Liability [Member] | Volatility (Annual) [Member]
Warrant Liability Measurement input	93	100
Warrant Liability [Member] | Risk Free Interest Rate [Member]
Warrant Liability Measurement input	0.4	0.28
Warrant Liability [Member] | Dividend Yield [Member]
Warrant Liability Measurement input	0	0
Warrant Liability [Member] | Minimum [Member]
Warrant Liability Strike price | $ / shares		$ 0.36
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	$ 1.10	$ 1.12
Embedded Derivative Liability Contractual term (years)	9 months 18 days	1 year 6 months
Embedded Derivative Liability [Member] | Volatility (Annual) [Member]
Embedded Derivative Liability Measurement input	115	101
Embedded Derivative Liability [Member] | Risk Free Interest Rate [Member]
Embedded Derivative Liability Measurement input	5	0.25
Embedded Derivative Liability [Member] | Dividend Yield [Member]
Embedded Derivative Liability Measurement input	0	0
Embedded Derivative Liability [Member] | Credit Spread [Member]
Embedded Derivative Liability credit spread		11.21
Embedded Derivative Liability [Member] | Minimum [Member] | Credit Spread [Member]
Embedded Derivative Liability credit spread	14
Embedded Derivative Liability [Member] | Maximum [Member] | Credit Spread [Member]
Embedded Derivative Liability credit spread	16

Shareholders' Equity (Details N

Shareholders' Equity (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2019	Mar. 31, 2021	Sep. 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
Common stock issued for stock compensation	1,464,009	1,868,750
Common stock issued for stock compensation, value	$ 868,250	$ 561,000
Stock issued during the period			12,500,000
Stock issued during the period, value				$ 2,870,000
Common stock issued in connection with conversion of notes payable	$ 2,075,000
Acquisition of Driven Deliveries, Inc., shares				101,968,994
Common stock issuable, shares	1,000,000			1,000,000
Common stock issuable	2,332,506			2,332,506
Private Placement [Member]
Stock issued during the period	12,097,065
Stock issued during the period, value	$ 4,934,376
Related To Rent [Member]
Common stock issued for stock compensation	164,366	293,700
Common stock issued for stock compensation, value	$ 121,631	$ 117,480
Related to Deposit [Member]
Stock issued during the period	300,000
Stock issued during the period, value	$ 210,000
Accrued Interest Related to Convertible Notes [Member]
Common stock issued in connection with conversion of notes payable	$ 1,975,965	$ 91,459
Common stock issued in connection with conversion of notes payable, shares	4,050,206	207,861
Consulting Agreements [Member]
Stock issued during the period	1,262,500	1,569,570
Stock issued during the period, value	$ 1,097,500	$ 589,000
Shares issued price per share	$ 0.87	$ 0.38		$ 0.87
Consulting Agreements [Member] | Convertible Common Stock [Member]
Number of shares cancelled		525,400
Settlement Agreements [Member]
Stock issued during the period	500,000
Stock issued during the period, value	$ 5,439,855

Stock Based Compensation (Detai

Stock Based Compensation (Details Narrative) - Stock Options [Member]	6 Months Ended
	Mar. 31, 2021shares
Expected dividend yield	0.00%
Weighted average remaining contractual life	1 year 2 months 12 days
Employment Agreement [Member]
Stock options issued	100,000

Stock Based Compensation - Sche

Stock Based Compensation - Schedule of Fair Value of Options Granted (Details) - Options [Member] - $ / shares	6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Risk-free rate of interest		1.56%
Expected dividend rate	0.00%	0.00%
Minimum [Member]
Exercise price	$ 0.30	$ 0.94
Expected term (years)	2 years	2 years
Expected stock price volatility	95.70%	108.80%
Risk-free rate of interest	0.94%
Maximum [Member]
Exercise price	$ 2.40	$ 2.40
Expected term (years)	4 years	4 years
Expected stock price volatility	188.60%	188.60%
Risk-free rate of interest	2.96%

Stock Based Compensation - Summ

Stock Based Compensation - Summary of Stock Option Activity (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020
Compensation Related Costs [Abstract]
Number of Options, Outstanding Beginning Balance	5,672,916	5,572,916	3,210,416
Number of Options, Granted		100,000	2,362,500
Number of Options, Outstanding Ending Balance	5,672,916	5,672,916	5,572,916
Weighted Average Exercise Price, Outstanding Beginning Balance	$ 1.73	$ 1.77	$ 2.45
Weighted Average Exercise Price, Granted		0.40	.33
Weighted Average Exercise Price, Outstanding Ending Balance	$ 1.73	$ 1.73	$ 1.77
Aggregate Intrinsic Value, Beginning Balance
Aggregate Intrinsic Value, Ending Balance
Aggregate Intrinsic Value, Vested and Exercisable
Weighted Average Remaining Contractual Term, Beginning Balance	1 year 2 months 12 days	1 year 4 months 24 days	2 years 1 month 6 days
Weighted Average Remaining Contractual Term, Granted	0 years	2 years 9 months 18 days	2 years 10 months 21 days
Weighted Average Remaining Contractual Term, Ending Balance	1 year 2 months 12 days	1 year 2 months 12 days	1 year 4 months 24 days

Stock Based Compensation - Sc_2

Stock Based Compensation - Schedule of Stock-based Compensation Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Total stock-based compensation	$ 2,061	$ 1,410	$ 3,405	$ 1,907
Stock Grants [Member]
Total stock-based compensation	1,965	1,105	3,116	1,187
Stock Options [Member]
Total stock-based compensation	78	200	139	615
Warrants [Member]
Total stock-based compensation	$ 18	$ 105	$ 150	$ 105

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)

Jun. 05, 2020USD ($)

Feb. 22, 2018USD ($)ft²

Jul. 31, 2020USD ($)

Sep. 30, 2019USD ($)

Jan. 31, 2019USD ($)

Mar. 31, 2018USD ($)

Jul. 31, 2016USD ($)

Mar. 31, 2021USD ($)

Mar. 31, 2020USD ($)

Jun. 30, 2019shares

Mar. 31, 2021USD ($)shares

Mar. 31, 2021CAD ($)shares

Mar. 31, 2020USD ($)

Mar. 31, 2021CAD ($)

Lease term

4 years

5 years

3 years

10 years

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

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

Acquisition of licenses and permits

$ 2,000,000

Professional fees

$ 987,000

$ 884,000

$ 1,909,000

$ 1,523,000

Joint venture amount

$ 307,500

Excess of its commitments

$ 1,000,000

Commitments description

The Company has agreed to pay the Agent, on the Closing Date a commission equal to 7% of the gross proceeds of the Offering (including in respect of any exercise of the Over-Allotment Option, if any) payable in cash (the "Agent's Commission"), subject to a reduced fee equal to 1% for Units sold to certain purchasers designated by the Company on a president's list (the "President's List"). In addition the Agent will receive a number of share purchase warrants (the "Broker Warrants") to purchase up to that number of shares of common stock of the Company (each, a "Broker Share") that is equal to 7% of the aggregate number of Units issued under the Offering (including any Additional Units (as hereinafter defined) issued upon exercise of the Over-Allotment Option, if any), subject to a reduced number of Broker Warrants equal to 3.5% of the Units sold to purchasers on the President's List, an exercise price of $0.55 CAD per Broker Share, exercisable for a period of 24 months following the Closing Date.

The Company has agreed to pay the Agent, on the Closing Date a commission equal to 7% of the gross proceeds of the Offering (including in respect of any exercise of the Over-Allotment Option, if any) payable in cash (the "Agent's Commission"), subject to a reduced fee equal to 1% for Units sold to certain purchasers designated by the Company on a president's list (the "President's List"). In addition the Agent will receive a number of share purchase warrants (the "Broker Warrants") to purchase up to that number of shares of common stock of the Company (each, a "Broker Share") that is equal to 7% of the aggregate number of Units issued under the Offering (including any Additional Units (as hereinafter defined) issued upon exercise of the Over-Allotment Option, if any), subject to a reduced number of Broker Warrants equal to 3.5% of the Units sold to purchasers on the President's List, an exercise price of $0.55 CAD per Broker Share, exercisable for a period of 24 months following the Closing Date.

Stock issued during period, value, new issues

$ 2,870,000

Stock issued during the period | shares

12,500,000

Chord Advisors LLC [Member]

Professional fees

$ 260,000

Agency Agreement [Member] | Over-Allotment Option [Member] | Maximum [Member]

Percentage of additional shares percentage

15.00%

15.00%

Additional offering shares | shares

2,590,909

2,590,909

Agency Agreement [Member] | CAD [Member] | Over-Allotment Option [Member] | Maximum [Member]

Offering price

$ 10,925,000

Agent's commission

764,750

Net proceeds

$ 10,160,250

Agency Agreement [Member] | CAD [Member] | Over-Allotment Option [Member] | Minimum [Member]

Offering price

$ 9,200,000

Agent's commission

644,000

Net proceeds

8,556,000

Agency Agreement [Member] | Agent [Member]

Stock issued during the period | shares

90,909

90,909

Agency Agreement [Member] | Agent [Member] | CAD [Member]

Finance fee

$ 100,000

100,000

Cash

50,000

$ 50,000

Stock issued during period, value, new issues

50,000

Estimated offering cost

$ 350,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	May 06, 2021USD ($)	May 14, 2021shares	May 17, 2021USD ($)$ / sharesshares	May 17, 2021CAD ($)shares	Mar. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Jun. 30, 2019shares	Mar. 31, 2021USD ($)$ / shares	Mar. 31, 2020USD ($)
Stock issued during the period | shares							12,500,000
Stock issued during the period, value								$ 2,870,000
Debt discount								$ 608,000
Consulting Agreements [Member]
Stock issued during the period | shares					1,262,500	1,569,570
Stock issued during the period, value					$ 1,097,500	$ 589,000
Shares issued price per share | $ / shares					$ 0.87	$ 0.38		$ 0.87
Debt instrument, face amount					$ 186,000			$ 186,000
Debt discount								$ 21,802
Subsequent Event [Member] | Canaccord Genuity Corp [Member]
Sale of stock shares | shares		16,926,019
Subsequent Event [Member] | Canaccord Genuity Corp [Member] | Warrants [Member]
Warrants to pruchase | shares			1
Warrant expiration date			Apr. 23, 2023
Subsequent Event [Member] | Canaccord Genuity Corp [Member] | Over-Allotment Option [Member]
Sale of stock shares | shares			1,471,291	1,471,291
Subsequent Event [Member] | Canaccord Genuity Corp [Member] | Offering [Member]
Stock issued during the period | shares			972,092	972,092
Stock issued during the period, value			$ 420,000
Shares issued price per share | $ / shares			$ 0.43
Subsequent Event [Member] | Herbalcure Corporation [Member]
Alleged value	$ 1,700,000
Subsequent Event [Member] | CAD [Member] | Canaccord Genuity Corp [Member]
Sale of stock value per share | $ / shares			0.55
Sale of stock value				$ 10,309,210
Subsequent Event [Member] | CAD [Member] | Canaccord Genuity Corp [Member] | Warrants [Member]
Warrants exercise price | $ / shares			$ 0.68
Subsequent Event [Member] | CAD [Member] | Canaccord Genuity Corp [Member] | Over-Allotment Option [Member]
Sale of stock value				$ 809,210
Subsequent Event [Member] | 10% Unsecured Convertible Debentures [Member]
Stock issued during the period | shares			5,258,053	5,258,053
Monthly cash payments			$ 30,000
Subsequent Event [Member] | 10% Unsecured Convertible Debentures [Member] | CAD [Member]
Stock issued during the period, value				$ 3,260,000
Subsequent Event [Member] | Convertible Promissory Note [Member]
Stock issued during the period | shares			68,000	68,000
Subsequent Event [Member] | Employeement and Consulting Agreement [Member]
Stock issued during the period | shares			962,500	962,500
Subsequent Event [Member] | Consulting Agreements [Member] | Convertible Promissory Note [Member]
Debt instrument, face amount			$ 1,050,000