SUBSEQUENT EVENTS	9 Months Ended
Jun. 30, 2021
SUBSEQUENT EVENTS
Note - 18 SUBSEQUENT EVENTS	NOTE 18 – SUBSEQUENT EVENTS The Company has analyzed its operations subsequent to June 30, 2021 to the date these unaudited condensed consolidated financial statements were issued. On July 1, 2021, the Company completed a follow-on firm commitment underwritten public offering of 2,200,000 shares of its 8.0% Series A Cumulative Convertible Preferred Stock for aggregate gross proceeds of $16.50 million. The Company received approximately $15.3 million in net proceeds after deducting underwriting discounts and commissions. The Company also issued to the representative of the underwriters warrants to purchase in aggregate 143,382 shares of common stock with an exercise price of $3.75. The warrants were valued at $244,637 and expire on June 30, 2026. On July 22, 2021, the Company entered into an asset purchase agreement with Twenty Two Capital, LLC ("Twenty Two") to acquire substantially all the assets of the business operating as directcbdonline.com. The Company acquired the assets for the consideration of $2,000,000 and up to 600,000 shares of the Company’s restricted common stock. At the Closing, the $200,000 of the cash purchase price was deposited into escrow pending possible post-closing adjustments and indemnity provisions. At the closing, the Company issued Twenty Two 300,000 shares of the Company’s common stock and 100,000 shares of the Company’s Common Stock shall be issued to Twenty Two on or before January 31, 2023, less any amounts setoff against such shares for indemnification claims pending against or paid by the Company under the asset purchase agreement and the remaining 200,000 shares shall be issued to Twenty Two on or before 60th day following the first year anniversary of the Closing subject to certain earn out provisions provided under the asset purchase agreement. The shares are subject to a 180 day lock up agreement subject to certain limited transfers which will also be subject to the lock up.

SUBSEQUENT EVENTS

9 Months Ended

Jun. 30, 2021

NOTE 18 – SUBSEQUENT EVENTS

The Company has analyzed its operations subsequent to June 30, 2021 to the date these unaudited condensed consolidated financial statements were issued.

On July 1, 2021, the Company completed a follow-on firm commitment underwritten public offering of 2,200,000 shares of its 8.0% Series A Cumulative Convertible Preferred Stock for aggregate gross proceeds of $16.50 million. The Company received approximately $15.3 million in net proceeds after deducting underwriting discounts and commissions. The Company also issued to the representative of the underwriters warrants to purchase in aggregate 143,382 shares of common stock with an exercise price of $3.75. The warrants were valued at $244,637 and expire on June 30, 2026.

On July 22, 2021, the Company entered into an asset purchase agreement with Twenty Two Capital, LLC ("Twenty Two") to acquire substantially all the assets of the business operating as directcbdonline.com. The Company acquired the assets for the consideration of $2,000,000 and up to 600,000 shares of the Company’s restricted common stock. At the Closing, the $200,000 of the cash purchase price was deposited into escrow pending possible post-closing adjustments and indemnity provisions. At the closing, the Company issued Twenty Two 300,000 shares of the Company’s common stock and 100,000 shares of the Company’s Common Stock shall be issued to Twenty Two on or before January 31, 2023, less any amounts setoff against such shares for indemnification claims pending against or paid by the Company under the asset purchase agreement and the remaining 200,000 shares shall be issued to Twenty Two on or before 60th day following the first year anniversary of the Closing subject to certain earn out provisions provided under the asset purchase agreement. The shares are subject to a 180 day lock up agreement subject to certain limited transfers which will also be subject to the lock up.