<div class="xbrl-content">
    <h3>Annual report pursuant to Section 13 and 15(d)</h3>
    <div id="xbrl-menu-top">
        <div class="navigation">
            <ul class="xbrl-sf-menu">
                
                    <li>
                        <a class="menu-item " href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1355">Cover</a>
                        <ul class="submenu">
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1355">Document and Entity Information</a></li>
                                                    </ul>
                    </li>
                                    <li>
                        <a class="menu-item " href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1356">Financial Statements</a>
                        <ul class="submenu">
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1356">Consolidated Balance Sheets</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1357">Consolidated Balance Sheets - Parenthetical</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1358">Consolidated Income Statements</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1359">Consolidated Statement of Comprehensive Income</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1360">Consolidated Statements of Shareholders' Equity/Deficit</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1361">Consolidated Statements of Cash Flows</a></li>
                                                    </ul>
                    </li>
                                    <li>
                        <a class="menu-item " href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1362">Notes to Financial Statements</a>
                        <ul class="submenu">
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1362">Note 1 - Nature Of Operations</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1363">Note 2 - Summary of significant accounting policies</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1364">Note 3 - Cash in attorney trust accounts</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1365">Note 4 - Prepaid expenses and other assets</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1366">Note 5 - Bhang Corporation (formerly known as Bhang Chocolate Company, Inc.) and Judgment</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1367">Note 6 - Investment in account receivable</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1368">Note 7 - Property and Equipment</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1369">Note 8 - Convertible notes receivable</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1370">Note 9 - Note purchase agreement and consulting agreement with G FarmaLabs Limited</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1371">Note 10 - Contractual interest in legal recovery</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1372">Note 11- Investments and Fair Value</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1373">Note 12 - Common stock warrants</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1374">Note 13- Warrant Redemption Liability</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1375">Note 14 - Stockholders' Equity</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1376">Note 15 - Lease Commitments</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1377">Note 16 - Income Tax</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1378">Note 17 - Long Term Debt and revolving line of credit</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1379">Note 18 - Accrued salary, accrued retirement and related party incentive fee</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1380">Note 19 - Related Party Loans</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1381">Note 20 - Patent and License Fee Facility with Larson</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1382">Note 21 - Consulting Agreement with Green Vision Systems, Corp</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1383">Note 22 - Liquidity Agreement for Purchase of Investor Webcast and Subsequent Termination</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1384">Note 23 - Commitments and Contingencies</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1385">Note 24 - Segment Information</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1386">Note 25 - Accumulated other comprehensive income (loss)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1387">Note 26 - Subsequent Events</a></li>
                                                    </ul>
                    </li>
                                    <li>
                        <a class="menu-item " href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1388">Accounting Policies</a>
                        <ul class="submenu">
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1388">Note 2 - Summary of significant accounting policies: Basis of presentation (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1389">Note 2 - Summary of significant accounting policies: Segment reporting (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1390">Note 2 - Summary of significant accounting policies: Use of Estimates (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1391">Note 2 - Summary of significant accounting policies: Concentrations of cash (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1392">Note 2 - Summary of significant accounting policies: Cash and Cash Equivalents (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1393">Note 2 - Summary of significant accounting policies: Cash in attorney trust account (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1394">Note 2 - Summary of significant accounting policies: Accounts Receivable (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1395">Note 2 - Summary of significant accounting policies: Convertible notes receivable (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1396">Note 2 - Summary of significant accounting policies: Investments (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1397">Note 2 - Summary of significant accounting policies: Long-lived assets impairment assessment (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1398">Note 2 - Summary of significant accounting policies: Investment in account receivable, net of discount (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1399">Note 2 - Summary of significant accounting policies: Property and equipment (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1400">Note 2 - Summary of significant accounting policies: Goodwill (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1401">Note 2 - Summary of significant accounting policies: Revenue Recognition (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1402">Note 2 - Summary of significant accounting policies: Basic and diluted income (loss) per common share (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1403">Note 2 - Summary of significant accounting policies: Income Taxes (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1404">Note 2 - Summary of significant accounting policies: Advertising and Promotion (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1405">Note 2 - Summary of significant accounting policies: Fair Value Measurements (Policies)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1406">Note 2 - Summary of significant accounting policies: Recent Accounting Standards (Policies)</a></li>
                                                    </ul>
                    </li>
                                    <li>
                        <a class="menu-item current" href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1407">Notes Tables</a>
                        <ul class="submenu">
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1407">Note 4 - Prepaid expenses and other assets: Schedule of Prepaid expenses and other assets (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1408">Note 5 - Bhang Corporation (formerly known as Bhang Chocolate Company, Inc.) and Judgment: Schedule of Receivable and Accrued Interest (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1409">Note 6 - Investment in account receivable: Schedule of Receivables with Imputed Interest (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1410">Note 7 - Property and Equipment: Property, Plant and Equipment (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1411">Note 8 - Convertible notes receivable: Schedule of Convertible Notes Receivable (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1412">Note 9 - Note purchase agreement and consulting agreement with G FarmaLabs Limited: Schedule of Notes receivable from G Farma (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1413">Note 11- Investments and Fair Value: Schedule of hierarchy of Level 1, Level 2 and Level 3 Assets (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1414">Note 11- Investments and Fair Value: Schedule of amortized costs, gross unrealized holding gains and losses, and fair values of Available-for-sale Securities (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1415">Note 11- Investments and Fair Value: Schedule of unrealized gains and losses on Available-for-sale Securities held at the reporting date (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1416">Note 12 - Common stock warrants: Schedule of Series B and Series D common stock warrants (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1417">Note 12 - Common stock warrants: Schedule of Series E, F, G and H warrants (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1418">Note 15 - Lease Commitments: Schedule of approximate remaining annual minimum lease payments (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1419">Note 16 - Income Tax: Schedule of Components of Income Tax Expense (Benefit) (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1420">Note 16 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1421">Note 16 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1422">Note 17 - Long Term Debt and revolving line of credit: Schedule of Long term debt and revolving line of credit (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1423">Note 18 - Accrued salary, accrued retirement and related party incentive fee: Schedule of Outstanding Liability (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1424">Note 22 - Liquidity Agreement for Purchase of Investor Webcast and Subsequent Termination: Schedule of Purchase price allocation of CAST assets and liabilities (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1425">Note 22 - Liquidity Agreement for Purchase of Investor Webcast and Subsequent Termination: Schedule of CAST assets and liabilities assumed (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1426">Note 24 - Segment Information: Schedule of Segment Information (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1427">Note 24 - Segment Information: Reconciliation of Revenue from Segments to Consolidated (Tables)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1428">Note 25 - Accumulated other comprehensive income (loss): Schedule of Long term debt and revolving line of credit (Tables)</a></li>
                                                    </ul>
                    </li>
                                    <li>
                        <a class="menu-item " href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1429">Notes Details</a>
                        <ul class="submenu">
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1429">Note 1 - Nature Of Operations (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1430">Note 2 - Summary of significant accounting policies: Goodwill (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1431">Note 2 - Summary of significant accounting policies: Basic and diluted income (loss) per common share (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1432">Note 2 - Summary of significant accounting policies: Advertising and Promotion (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1433">Note 4 - Prepaid expenses and other assets: Schedule of Prepaid expenses and other assets (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1434">Note 5 - Bhang Corporation (formerly known as Bhang Chocolate Company, Inc.) and Judgment: Schedule of Receivable and Accrued Interest (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1435">Note 6 - Investment in account receivable: Schedule of Receivables with Imputed Interest (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1436">Note 6 - Investment in account receivable (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1437">Note 7 - Property and Equipment: Property, Plant and Equipment (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1438">Note 8 - Convertible notes receivable: Schedule of Convertible Notes Receivable (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1439">Note 9 - Note purchase agreement and consulting agreement with G FarmaLabs Limited: Schedule of Notes receivable from G Farma (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1440">Note 11- Investments and Fair Value: Schedule of hierarchy of Level 1, Level 2 and Level 3 Assets (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1441">Note 11- Investments and Fair Value: Schedule of amortized costs, gross unrealized holding gains and losses, and fair values of Available-for-sale Securities (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1442">Note 11- Investments and Fair Value: Schedule of unrealized gains and losses on Available-for-sale Securities held at the reporting date (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1443">Note 12 - Common stock warrants (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1444">Note 12 - Common stock warrants: Schedule of Series B and Series D common stock warrants (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1445">Note 12 - Common stock warrants: Schedule of Series E, F, G and H warrants (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1446">Note 14 - Stockholders' Equity (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1447">Note 15 - Lease Commitments: Schedule of approximate remaining annual minimum lease payments (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1448">Note 16 - Income Tax: Schedule of Components of Income Tax Expense (Benefit) (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1449">Note 16 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1450">Note 16 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1451">Note 17 - Long Term Debt and revolving line of credit: Schedule of Long term debt and revolving line of credit (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1452">Note 18 - Accrued salary, accrued retirement and related party incentive fee: Schedule of Outstanding Liability (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1453">Note 22 - Liquidity Agreement for Purchase of Investor Webcast and Subsequent Termination: Schedule of Purchase price allocation of CAST assets and liabilities (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1454">Note 22 - Liquidity Agreement for Purchase of Investor Webcast and Subsequent Termination: Schedule of CAST assets and liabilities assumed (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1455">Note 24 - Segment Information: Schedule of Segment Information (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1456">Note 24 - Segment Information: Reconciliation of Revenue from Segments to Consolidated (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1457">Note 25 - Accumulated other comprehensive income (loss): Schedule of Long term debt and revolving line of credit (Details)</a></li>
                                                            <li><a href="https://ir.mentorcapital.com/all-sec-filings/xbrl_doc_only/1458">Note 26 - Subsequent Events (Details)</a></li>
                                                    </ul>
                    </li>
                            </ul>
        </div>
    </div>
    <div class="spr-xbrl-document">
        <h4>Note 4 - Prepaid expenses and other assets: Schedule of Prepaid expenses and other assets (Tables)</h4>
                <div style="clear:both;"></div>
    </div>
</div>

<link rel="stylesheet" href="//ir.mentorcapital.com/stylesheets/xbrl.css" type="text/css">