Note 3 - Cash and Cash Equivalents and Restricted Cash

12 Months Ended

Sep. 30, 2020

Notes to Financial Statements

Cash and Cash Equivalents Disclosure [Text Block]

NOTE  3. CASH AND CASH EQUIVALENTS AND RESTRICTED CASH

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheets that sum to the total of the same such amounts in the consolidated statements of cash flows:

	September 30, 2020		September 30, 2019
Cash and cash equivalents	$	183,009	$	455,843
Restricted cash		10,150		836,219
Total cash, cash equivalents, and restricted cash shown in the cash flow statement	$	193,159	$	1,292,062

Amounts included in restricted cash represent those required to be set aside by the Cannabis Control Commission in Massachusetts as well as by a contractual agreement with a lender for the payment of specific construction related expenditures as part of the Company's property development in Massachusetts.