Grown Rogue International (GRUSF) 20-F 29 Apr 24 2023 FY Annual report (foreign) Financial data

Cover

Cover	2 Months Ended
	Dec. 31, 2023 shares
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	false
Document Transition Report	true
Document Shell Company Report	false
Document Period Start Date	Nov. 01, 2023
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-53646
Entity Registrant Name	GROWN ROGUE INTERNATIONAL INC.
Entity Central Index Key	0001463000
Entity Incorporation, State or Country Code	Z4
Entity Address, Address Line One	550 Airport Road
Entity Address, City or Town	Medford
Entity Address, State or Province	OR
Entity Address, Country	US
Entity Address, Postal Zip Code	97504
Title of 12(b) Security	Common Stock, no par value
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	182,005,886
Document Financial Statement Error Correction [Flag]	false
Auditor Location	Dallas, Texas
Auditor Firm ID	76
Auditor Name	Turner, Stone & Company, L.L.P.
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	550 Airport Road
Entity Address, City or Town	Medford
Entity Address, State or Province	OR
Entity Address, Country	US
Entity Address, Postal Zip Code	97504
City Area Code	458
Local Phone Number	226-2100
Contact Personnel Name	Obie Strickler

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022
Current assets
Cash	$ 6,804,579	$ 8,858,247	$ 1,582,384
Accounts receivable (Note 18)	1,642,990	2,109,424	1,643,959
Biological assets (Note 3)	1,723,342	1,566,822	1,199,519
Inventory (Note 4)	5,021,290	4,494,257	3,131,877
Prepaid expenses and other assets	420,336	392,787	352,274
Total current assets	15,612,537	17,421,537	7,910,013
Property and equipment (Note 8)	8,820,897	8,753,266	7,734,901
Notes receivable (Notes 6.2.1 and 6.2.2)	2,449,122	1,430,526
Warrants asset (Note 13.2)	1,761,382	1,361,366
Intangible assets and goodwill (Note 9)	725,668	725,668	725,668
Deferred tax assets (Note 20)	246,294	470,358
TOTAL ASSETS	29,615,900	30,162,721	16,370,582
Current liabilities
Accounts payable and accrued liabilities	1,358,962	2,359,750	1,821,875
Current portion of lease liabilities (Note 7)	925,976	824,271	1,025,373
Current portion of long-term debt (Note 10)	780,358	1,285,604	1,769,600
Business acquisition consideration payable (Note 5)	360,000	360,000	360,000
Unearned revenue			28,024
Derivative liability (Notes 11.1.1, 11.2 and 11.2.1)	7,471,519	7,808,500
Income tax payable	873,388	366,056	311,032
Total current liabilities	11,770,203	13,004,181	5,315,904
Lease liabilities (Note 7)	1,972,082	2,094,412	1,275,756
Long-term debt (Note 10)	82,346	102,913	839,222
Convertible debentures (Notes 11.1, 11.2 and 11.2.1)	2,459,924	2,412,762
TOTAL LIABILITIES	16,284,555	17,614,268	7,430,882
EQUITY
Share capital (Note 12)	24,593,422	24,539,422	21,858,827
Shares issuable (Note 12)			35,806
Contributed surplus (Notes 13 and 14)	8,186,297	8,081,938	6,505,092
Accumulated other comprehensive loss	(108,069)	(114,175)	(109,613)
Accumulated deficit	(20,353,629)	(20,996,449)	(21,356,891)
Equity attributable to shareholders	12,318,021	11,564,736	6,933,221
Non-controlling interest (Note 23)	1,013,324	983,717	2,006,479
TOTAL EQUITY	13,331,345	12,548,453	8,939,700
TOTAL LIABILITIES AND EQUITY	$ 29,615,900	$ 30,162,721	$ 16,370,582

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Revenue
Total revenue	$ 3,638,087	$ 23,353,185	$ 17,757,283	$ 9,378,673
Cost of goods sold
Cost of finished cannabis inventory sold	(1,404,323)	(11,155,676)	(9,227,439)	(3,997,617)
Cost of service revenues	(89,210)	(308,641)		(154,353)
Gross profit, excluding fair value items	2,144,554	11,888,868	8,529,844	5,226,703
Realized fair value loss amounts in inventory sold	(460,647)	(2,573,151)	(3,685,338)	(950,461)
Unrealized fair value gain on growth of biological assets	686,867	3,355,797	3,278,572	1,824,226
Gross profit	2,370,774	12,671,514	8,123,078	6,100,468
Expenses
Accretion expense	216,493	1,026,732	491,781	949,811
Amortization of property and equipment	186,415	578,641	750,916	180,015
General and administrative	1,437,353	6,465,877	5,852,236	3,983,250
Share-based compensation	104,359	346,113	70,996	280,819
Total expenses	1,944,620	8,417,363	7,165,929	5,398,892
Income from operations	426,154	4,254,151	957,149	701,576
Other income and (expense)
Interest expense	(69,164)	(370,616)	(402,239)	(197,632)
Other income (expense)	49,678	441,487	(3,432)	(17,072)
Gain on debt settlement			453,858	141,180
Loss on settlement on non-controlling interest				(189,816)
Unrealized loss on marketable securities			(333,777)	(35,902)
Unrealized gain (loss) on derivative liability	336,981	(4,563,498)		(1,258,996)
Unrealized gain on warrants asset	400,016	129,113
Loss on disposal of property and equipment	(87,699)	(182,025)	(6,250)	(7,542)
Total other expense, net	629,812	(4,545,539)	(291,840)	(1,565,780)
Income (loss) from operations before taxes	1,055,966	(291,388)	665,309	(864,204)
Income tax (Note 20)	(383,539)	(370,932)	(245,358)	(150,543)
Net income (loss)	672,427	(662,320)	419,951	(1,014,747)
Other comprehensive income (items that may be subsequently reclassified to profit and loss):
Currency translation gain (loss)	6,106	(4,562)	(19,235)	(78,181)
Total comprehensive income (loss)	$ 678,533	$ (666,882)	$ 400,716	$ (1,092,928)
Gain (loss) per share attributable to shareholders – basic	$ 0	$ 0	$ 0	$ (0.02)
Weighted average shares outstanding – basic	182,005,886	172,708,792	169,193,812	135,231,802
Gain (loss) per share attributable to shareholders – diluted	$ 0	$ 0	$ 0	$ (0.02)
Weighted average shares outstanding – diluted	214,046,728	172,708,792	169,193,812	135,231,802
Net income (loss) for the year attributable to:
Non-controlling interest	$ 29,607	$ (129,279)	$ (27,507)	$ 1,395,558
Shareholders	642,820	(533,041)	447,458	(2,410,305)
Comprehensive income (loss) for the year attributable to:
Shareholders	648,926	(537,603)	428,223	(2,488,486)
Products [Member]
Revenue
Total revenue	3,542,037	22,424,169	17,757,283	9,034,618
Services [Member]
Revenue
Total revenue	$ 96,050	$ 929,016		$ 344,055

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity Holders' Equity (Deficit) - USD ($)	Share capital [member]	Shares Issuable [Member]	Contributed Surplus [Member]	Accumulated other comprehensive income [member]	Retained earnings [member]	Non-controlling interests [member]	Total
Balance - October 31, 2020 at Oct. 31, 2020	$ 14,424,341		$ 4,070,264	$ (12,197)	$ (19,394,044)	$ (33,383)	$ (945,019)
Beginning balance, shares at Oct. 31, 2020	107,782,397
IfrsStatementLineItems [Line Items]
Shares issued for employment, director, and consulting services (Note 12.6)	$ 95,294						95,294
Shares issued for employment, director, & consulting services, shares	534,294
Shares issuable for employment, director and consulting services		38,532					38,532
Shares issued pursuant to private placement (Notes 12.7)	$ 1,225,000						1,225,000
Shares issued pursuant to private placement, shares	10,231,784
Expenses of non-brokered private placement (Note 12.7)	$ (15,148)						(15,148)
Shares issued to extend payment due date (Note 12.8)	$ 2,103						2,103
Shares issued to extend payment due date, shares	25,000
Shares payments towards acquisition of Golden Harvests and extend due date (Note 12.10)	$ 107,461						107,461
Shares payments towards acquisition of Golden Harvests and extend due date, shares	600,000
Shares issuable for consideration for acquisition of Golden Harvests (Note 5)		35,806					35,806
Shares issued to partner creditor (Note 12.9)	$ 36,310						36,310
Shares issued to partner creditor, shares	400,000
Shares and warrants issued pursuant to brokered private placement of Special Warrants (Notes 12.11)	$ 3,738,564						3,738,564
Shares and warrants issued pursuant to brokered private placement of Special Warrants, shares	23,162,579
Expenses of brokered private placement of Special Warrants (Note 12.11)	$ (485,722)						(485,722)
Broker and advisory warrants issued pursuant to Special Warrant financing (Notes 12.11)	(210,278)		210,278
Settlement of convertible debentures for cash and common shares (Note 12.12)	$ 916,290		1,883,731				2,800,021
Settlement of convertible debentures for cash and common shares, shares	10,488,884
Issuance of non-controlling interest in subsidiary for cash			(475,000)			475,000
Purchase of non-controlling interest in subsidiary	$ 664,816		475,000			(475,000)	664,816
Purchase of non-controlling interest in subsidiary, shares	3,711,938
Change in ownership interests in subsidiaries						671,811	671,811
Stock option vesting expense			243,662				243,662
Currency translation adjustment				(78,181)			(78,181)
Net income (loss)					(2,410,305)	1,395,558	(1,014,747)
Balance - October 31, 2021 at Oct. 31, 2021	$ 20,499,031	74,338	6,407,935	(90,378)	(21,804,349)	2,033,986	7,120,563
Ending balance, shares at Oct. 31, 2021	156,936,876
IfrsStatementLineItems [Line Items]
Shares issued for employment, director, and consulting services (Note 12.6)	$ 59,796	(38,532)					21,264
Shares issued for employment, director, & consulting services, shares	529,335
Private placement of shares (Note 12.5)	$ 1,300,000						1,300,000
Private placement of shares, shares	13,166,400
Stock option vesting			97,157				97,157
Currency translation loss				(19,235)			(19,235)
Net income (loss)					447,458	(27,507)	419,951
Balance - October 31, 2021 at Oct. 31, 2022	$ 21,858,827	35,806	6,505,092	(109,613)	(21,356,891)	2,006,479	8,939,700
Ending balance, shares at Oct. 31, 2022	170,632,611
Balance - October 31, 2020 at Oct. 31, 2022	$ 21,858,827	35,806	6,505,092	(109,613)	(21,356,891)	2,006,479	8,939,700
Beginning balance, shares at Oct. 31, 2022	170,632,611
IfrsStatementLineItems [Line Items]
Issuance of shares underlying shares issuable (Note 12.1)	$ 35,806	(35,806)
Issuance of shares underlying shares issuable, shares	200,000
Stock option vesting expense			344,593				344,593
Currency translation loss				(4,562)			(4,562)
Exercise of option to acquire 87% of Canopy membership units					893,483	(893,483)
Goodness Growth warrants swap			1,232,253				1,232,253
Settlement of convertible debentures for common shares (Note 11.1.1)	$ 2,698,789						2,698,789
Settlement of convertible debentures for common shares, shares	11,173,275
Net income (loss)					(533,041)	(129,279)	(662,320)
Balance - October 31, 2021 at Oct. 31, 2023	$ 24,593,422		8,081,938	(114,175)	(20,996,449)	983,717	12,548,453
Ending balance, shares at Oct. 31, 2023	182,005,886
IfrsStatementLineItems [Line Items]
Stock option vesting expense			104,359				104,359
Currency translation gain				6,106			6,106
Net income (loss)					642,820	29,607	672,427
Balance - October 31, 2021 at Dec. 31, 2023	$ 24,593,422		$ 8,186,297	$ (108,069)	$ (20,353,629)	$ 1,013,324	$ 13,331,345
Ending balance, shares at Dec. 31, 2023	182,005,886

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Operating activities
Net income (loss)	$ 672,427	$ (662,320)	$ 419,951	$ (1,014,747)
Adjustments for non-cash items in net income (loss)
Amortization of property and equipment	186,415	578,641	750,916	180,015
Amortization of property and equipment included in costs of inventory sold	209,985	1,757,672	1,102,688	733,655
Amortization of intangible assets				4,997
Unrealized fair value gain on growth of biological assets	(686,867)	(3,355,797)	(3,278,572)	(1,824,226)
Realized fair value loss amounts in inventory sold	460,647	2,573,151	3,685,338	950,461
Deferred income taxes	224,064	(470,358)
Share-based compensation			21,264	170,136
Stock option expense	104,359	344,593	96,649	243,662
Accretion expense	216,493	1,026,732	491,781	949,811
Gain on debt settlement			(455,674)
Loss on disposal of property and equipment	87,699	182,025	6,250	7,542
Unrealized loss on marketable securities			333,777	35,902
Unrealized (gain) loss on fair value of derivative liability	(336,981)	4,563,498		1,258,996
Unrealized gain on warrants asset	(400,016)	(129,113)
Loss on acquisition of non-controlling interest paid in shares				189,816
Currency translation gain (loss)	6,106	(2,210)	918	7,233
Noncash Items In Net Loss	744,331	6,406,514	3,175,286	1,893,253
Changes in non-cash working capital (Note 15)	(513,222)	(677,163)	(1,171,111)	(2,131,714)
Net cash provided by (used in) operating activities	231,109	5,729,351	2,004,175	(238,461)
Investing activities
Purchase of property and equipment and intangibles	(126,690)	(1,456,782)	(1,111,283)	(2,047,136)
Net cash acquired				76,128
Payment of acquisition payable			(2,000)	(6,000)
Other investment				(750,000)
Cash advances and loans made to other parties	(1,018,596)	(1,430,526)
Net cash used in investing activities	(1,145,286)	(2,887,308)	(1,113,283)	(2,727,008)
Financing activities
Third party investment in subsidiary				475,000
Proceeds from convertible debentures		8,000,000
Proceeds from long-term debt			100,000	1,125,000
Proceeds from private placement			1,300,000	1,225,000
Proceeds from brokered private placement				3,738,564
Payment of equity and debenture issuance costs				(500,870)
Repayment of long-term debt	(568,166)	(1,631,830)	(732,803)	(507,715)
Repayment of convertible debentures	(126,978)	(261,006)		(1,312,722)
Payments of lease principal	(444,347)	(1,673,344)	(1,089,738)	(380,543)
Net cash provided by (used in) financing activities	(1,139,491)	4,433,820	(422,541)	3,861,714
Change in cash	(2,053,668)	7,275,863	468,351	896,245
Cash, beginning	8,858,247	1,582,384	1,114,033	217,788
Cash, ending	$ 6,804,579	$ 8,858,247	$ 1,582,384	$ 1,114,033

CORPORATE INFORMATION AND DEFIN

CORPORATE INFORMATION AND DEFINED TERMS	2 Months Ended
	Dec. 31, 2023
Corporate Information And Defined Terms
CORPORATE INFORMATION AND DEFINED TERMS	CORPORATE INFORMATION AND DEFINED TERMS 1.1 Corporate Information These consolidated financial statements for the transition period ended December 31, 2023, and the years ended October 31, 2023, 2022, and 2021, include the accounts of Grown Rogue International Inc. and its subsidiaries. The registered office is located at 40 King St W Suite 5800, Toronto, ON M5H 3S1. Grown Rogue International Inc.’s subsidiaries and ownership thereof are summarized in the table below. Schedule of subsidiaries and ownership Company Ownership Defined Term Grown Rogue International Inc. 100% owner of GR Unlimited The “Company” Grown Rogue Unlimited, LLC 100% by the Company “GR Unlimited” Grown Rogue Gardens, LLC 100% by GR Unlimited “GR Gardens” GRU Properties, LLC 100% by GR Unlimited “GRU Properties” GRIP, LLC 100% by GR Unlimited “GRIP” Grown Rogue Distribution, LLC 100% by GR Unlimited “GR Distribution” GR Michigan, LLC 87% by GR Unlimited “GR Michigan” Canopy Management, LLC 87% by GR Unlimited “Canopy” Golden Harvests LLC 60% by Canopy “Golden Harvests” The Company is primarily engaged in the business of growing and selling cannabis products. The primary cannabis product produced and sold is cannabis flower. 1.2 Defined Terms Schedule of defined terms related information Term Defined Term Reference General terms: International Financial Reporting Standards “IFRS” International Accounting Standards “IAS” International Accounting Standards Board “IASB” International Financial Reporting Interpretations Committee “IFRIC” United States “U.S.” United States dollar “U.S. dollar” Fair value less costs to sell “FVLCTS” Fair value through profit or loss “FVTPL” Fair value through other comprehensive income “FVOCI” Other comprehensive income “OCI” Solely payments of principal and interest “SPPI” Expected credit loss “ECL” Cash generating unit “CGU” Internal Revenue Code “IRC” U.S. Securities and Exchange Commission “SEC” Securities Exchange Act of 1934 “1934 Act” Federal Deposit Insurance Corporation “FDIC” Term Defined Term Reference Terms related to the Company’s locations: Outdoor grow property located in Trail, Oregon leased from CEO “Trail” Outdoor post-harvest facility located in Medford, Oregon leased from CEO “Lars” Terms related to officers and directors of the Company: President & Chief Executive Officer “CEO” Chief Financial Officer “CFO” Senior Vice President of GR Unlimited “SVP” Chief Operating Officer (position eliminated in December 2021) “COO” Michigan General Manager “GM” Terms related to transactions with High Street Capital Partners, LLC: High Street Capital Partners, LLC “HSCP” Note 6.1 Agreement of the Company to acquire substantially all of the assets of the growing and retail operations of HSCP “HSCP Transaction” Note 6.1 Management Services Agreement with HSCP “HSCP MSA” Note 6.1 Secured promissory note payable with a principal sum of $1,250,000 “Secured Promissory Note” Notes 6.1, 10.1 Principal Payment of $500,000 due to HSCP on May 1, 2023 “First Principal Payment” Note 10.1 Terms related to transactions with Plant-Based Investment Corp.: Plant-Based Investment Corp., formerly related party “PBIC” Unsecured promissory note agreement with PBIC of September 9, 2021 “PBIC Note” Note 10.2 The Company’s sun-grown A-flower 2021 harvest, defined in the PBIC Note “Harvest” Note 10.2 The Company’s former ownership of 2,362,204 shares of PBIC “PBIC Shares” Note 10.2 2766923 Ontario Inc., receiver of PBIC Shares from the Company as part of the settlement of the PBIC Note “Creditor” Note 10.2 Terms related to Convertible Debentures issued in December 2022: Convertible debentures with aggregate principal amount of $2,000,000 issued in December 2022 “December Convertible Debentures” Note 11.1 Purchasers of Convertible Debentures “Purchasers” Note 11.1 6,716,499 warrants issued to the Purchasers “December Warrants” Note 11.1 Terms related to Convertible Debentures issued in July 2023: Convertible debentures with aggregate principal amount of $5,000,000 issued in July 2023 “July Convertible Debentures” Note 11.2 Subscribers of Convertible Debentures “Subscribers” Note 11.2 13,737,500 warrants issued to the Subscribers “July Warrants” Note 11.2 Terms related to Convertible Debentures issued in August 2023: Convertible debentures with aggregate principal amount of $1,000,000 issued in August 2023 “August Convertible Debentures” Note 11.2.1 Subscribers of Convertible Debentures “Subscribers” Note 11.2.1 Term Defined Term Reference Terms related to December 2021 non-brokered private placement of common shares: Non-brokered private placement of common shares (“Private Placement”) for total gross proceeds of $1,300,000 “Private Placement” Note 12.3 Terms related to March 2021 brokered private placement of special warrants: Agent for March 2021 brokered private placement of special warrants “Agent” Note 13.1 March 2021 brokered private placement of special warrants “Offering” An aggregate of 1,127,758 broker warrants of the Company “Broker Warrants” Note 13.1 Compensation options, resulting from exercise of Broker Warrants “Compensation Options” Note 13.1 Warrants for consideration of advisory services issued to the Agent “Advisory Warrants” Note 13.1 The Broker Warrants and Advisory Warrants referred to collectively “Agent Warrants” Note 13.1 One unit of the Company resulting from exercise of a Compensation Option, comprised of one common share and one common share purchase warrant “Compensation Unit” Note 13.1 Warrant resulting from Compensation Option “Compensation Warrant” Note 13.1 Terms related to consulting agreement with Goodness Growth Goodness Growth Holdings, Inc. (CSE: GDNS; OTCQX: GDNSF) “Goodness Growth” Note 13.2 The consulting agreement under which the Company provides services to Goodness Growth “Consulting Agreement” Note 13.2 Volume weighted average price “VWAP” Note 13.2 Terms related to Iron Flag, LLC secured draw down promissory note Iron Flag, LLC “Iron Flag” Note 6.2.1 ABCO Garden State, LLC “ABCO” Note 6.2.1 New Jersey Cannabis Regulatory Commission “CRC” Note 6.2.1 Secured draw down promissory note “Iron Flag Promissory Note” Note 6.2.1

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS	2 Months Ended
	Dec. 31, 2023
Significant Accounting Policies And Judgments
SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS	SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS 2.1 Statement of Compliance The Company’s consolidated financial statements have been prepared in accordance with IFRS as issued by the IASB and interpretations of the IFRIC. These consolidated financials are filed on the system for electronic document analysis and retrieval (SEDAR+). The Board of Directors authorized the issuance of these consolidated financial statements on April 29, 2024. The principal accounting policies adopted in the preparation of these consolidated financial statements are set forth below. 2.2 Basis of Consolidation The subsidiaries are those companies controlled by the Company, as the Company is exposed, or has rights, to variable returns from its involvement with the subsidiaries and has the ability to affect those returns through its power over the subsidiaries by way of its ownership and rights pertaining to the subsidiaries. The financial statements of subsidiaries are included in these consolidated financial statements from the date that control commences until the date control ceases. All intercompany balances and transactions have been eliminated upon consolidation. 2.3 Basis of Measurement These consolidated financial statements have been prepared on a historical cost basis except for certain financial instruments and biological assets, which are measured at fair value as described herein. 2.4 Change in Fiscal Year End On January 29, 2024, the Company’s Board of Directors approved a change in the Company’s fiscal year end from October 31 to December 31, effective immediately. As a result of this change, the Company is filing this Transition Report on Form 20-F (“Transition Report”) for the two month transition period ended December 31, 2023. 2.5 Functional and Presentation Currency The Company’s functional currency is the Canadian dollar, and the functional currency of its subsidiaries is the United States dollar. These consolidated financial statements are presented in U.S. dollars. Transactions denominated in foreign currencies are initially recorded in the functional currency using exchange rates in effect at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using exchange rates prevailing at the end of the reporting period. All exchange gains and losses are included in the consolidated statements of comprehensive income (loss). For the purpose of presenting consolidated financial statements, the assets and liabilities of the Company are expressed in U.S. Dollars using exchange rates prevailing at the end of the reporting period. Income and expense items are translated at the average exchange rates for the period, unless exchange rates fluctuated significantly during that period, in which case the exchange rates at the dates of the transactions are used. Exchange differences arising, if any, are recognized in other comprehensive income (loss) and reported as currency translation reserve in shareholders’ equity. Foreign exchange gains or losses arising from a monetary item receivable from or payable to a foreign operation, the settlement of which is neither planned nor likely to occur in the foreseeable future and which, in substance, is considered to form part of the net investment in the foreign operation, are recognized in other comprehensive income (loss). 2.6 Revenue Revenue is recognized when performance obligations under the terms of a contract with a customer are satisfied, which is upon the transfer of control of the contracted goods or provision of contracted services. Control of goods is transferred when title and physical possession of the contracted goods have been transferred to the customer, which is determined by the shipping terms and certain additional considerations. The Company does not have performance obligations subsequent to the transfer of title and physical possession of the contracted goods. 2.6.1 Revenues From Sales of Goods Revenues from sales of goods are recognized when the transfer of ownership to the customer has occurred and the customer has accepted the product. 2.6.2 Service Revenue Revenues from services are recognized when services have been provided, the income is determinable, and collectability is reasonably assured. The Company’s contract terms do not include a provision for significant post-service delivery obligations. On May 24, 2023, GR Unlimited entered into the Consulting Agreement with Goodness Growth. Under the Consulting Agreement, GR Unlimited supports Goodness Growth in the optimization of its cannabis flower products, with a particular focus on improving the quality and yield of top-grade “A” cannabis flower across its various operating markets, starting with Maryland and Minnesota. The Consulting Agreement and amendments to the Consulting Agreement provide for service revenue earned to be calculated beginning January 2023. Also see Note 13.2 for further discussion on the terms of the Consulting Agreement. 2.7 Inventory Inventory is valued at the lower of cost and net realizable value. The capitalized cost for produced inventory includes the direct and indirect costs initially capitalized to biological assets before the transfer to inventory. The capitalized cost also includes subsequent costs such as materials, labor, depreciation and amortization expense on equipment involved in packaging, labelling and inspection. The total cost of inventory also includes the fair value adjustment which represents the fair value of the biological asset at the time of harvest and which is transferred from biological asset costs to inventory upon harvest. All direct and indirect costs related to inventory are capitalized as they are incurred; these costs are recorded ‘Cost of finished cannabis inventory sold’ on the consolidated statements of comprehensive income (loss) at the time cannabis is sold. The realized fair value amounts included in inventory sold are recorded as a separate line on the consolidated statements of comprehensive income (loss). 2.8 Cost of Finished Cannabis Inventory Sold Cost of finished cannabis inventory sold includes the value of inventory sold, excluding the fair value adjustment carried from biological assets into inventory. Cost of finished cannabis inventory sold also includes the value of inventory write downs. 2.9 Biological Assets Biological assets are measured at fair value. The Company’s biological assets consist of cannabis plants. The Company capitalizes all the direct and indirect costs as incurred related to the biological transformation of the biological assets between the point of initial recognition and the point of harvest, including direct costs, indirect costs, allocated fixed and variable overheads, and depreciation and amortization of equipment used to grow plants through the harvest of the plants. Before planting, the capitalized costs approximate fair value. After planting, fair value is estimated at the fair value of the market sales price of the finished product less costs to complete. Subsequent to harvest, the recognized biological asset amount becomes the cost basis of finished goods inventory. Unrealized gains or losses arising from changes in fair value less costs to sell during the period are included in the consolidated statements of income (loss) as ‘Unrealized fair value gain on growth of biological assets.’ After sale, the amount of ‘Unrealized fair value gain on growth of biological assets’ sold is recognized as ‘Realized fair value amounts in inventory sold’. 2.10 Income (Loss) per Share Basic income (loss) per share is calculated by dividing the income (loss) attributable to common shareholders by the weighted average number of common shares outstanding in the period. For all periods presented, the income (loss) attributable to common shareholders equals the reported income (loss) attributable to owners of the Company. Diluted income (loss) per share is calculated by the treasury stock method. Under the treasury stock method, the weighted average number of common shares outstanding for the calculation of diluted income (loss) per share assumes that the proceeds to be received on the exercise of dilutive share options and warrants are used to repurchase common shares at the average market price during the period. 2.11 Accounts Payable and Accrued Liabilities Liabilities are recognized for amounts to be paid in the future for goods or services received, whether billed by the supplier or not. Provisions are recognized when the Company has an obligation (legal or constructive) arising from a past event, and the costs to settle this obligation are both probable and able to be reliably measured. 2.12 Related Party Transactions Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are members of key management, subject to common control, or can exert significant influence over the company. Related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. 2.13 Property and Equipment Property and equipment are stated at cost less accumulated amortization and accumulated impairment losses, if any. Costs include borrowing costs for assets that require a substantial period of time to become ready for use. Amortization is recognized so as to recognize the cost of assets less their residual values over their useful lives, using the straight-line method. Amortization begins when an asset is available for use, meaning that it is in the location and condition necessary for it to be used in the manner intended by management. The estimated useful lives, residual values and method of amortization are reviewed at each period end, with the effect of any changes in estimated useful lives and residual values accounted for on a prospective basis. The Company capitalizes costs incurred to construct assets; when such assets are not available for use as intended by management, amortization expense is not recorded until constructed assets are placed into service. Amortization is calculated applying the following useful lives: Schedule of Amortization Furniture and fixtures 7-10 years on a straight-line basis Computer and office equipment 3-5 years on a straight-line basis Production equipment and other 5-10 years on a straight-line basis Leasehold improvements 1-40 years on a straight-line basis The carrying values of property and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. If any such indication exists, and where the carrying values exceed the estimated recoverable amount, the assets are written down to their recoverable amount, being the higher of their fair value less costs of disposal and their value in use. Fair value is the price at which the asset could be bought or sold in an orderly transaction between market participants. In assessing value in use, the estimated cash flows are discounted to their present value using a pre tax discount rate that reflects the current market assessments of the time value of money and the risks specific to the asset. Right-of-use leased assets are measured at cost, which is calculated as the amount of the initial measurement of lease liability plus any lease payments made at or before the commencement date, any initial direct costs and related restoration costs. The right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the useful life of the underlying asset. Depreciation is recognized from the commencement date of the lease. 2.14 Impairment of Long-Lived Assets For all long-lived assets, except for intangible assets with indefinite useful lives and intangible assets not yet available for use, the Company reviews its carrying amount at the end of each reporting period to determine whether there is any indication that those assets have suffered an impairment loss. Where such impairment exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the greater of fair value less costs of disposal and value in use. In assessing value in use, estimated future cash flows are discounted to their present value using a pretax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Impairment losses are recognized in profit or loss. Impairment losses may be reversed in a subsequent period where the impairment no longer exists or has decreased. The carrying amount after a reversal must not exceed the carrying amount (net of depreciation) that would have been determined had no impairment loss been recognized. A reversal of impairment loss is recognized in profit or loss. 2.15 Share-based Compensation 2.15.1 Share Based Payment Transactions Transactions with non-employees that are settled in equity instruments of the Company are measured at the fair value of the goods or services rendered. In situations where the fair value of the goods or services received by the entity as consideration cannot be reliably measured, transactions are measured at fair value of the equity instruments granted. The fair value of the share-based payments is recognized together with a corresponding increase in equity over a period that services are provided, or goods are received. 2.15.2 Equity Settled Transactions The costs of equity settled transactions with employees are measured by reference to the fair value of the equity instruments at the date on which they are granted, using the Black Scholes option pricing model. The costs of equity settled transactions are recognized, together with a corresponding increase in equity, over the period in which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (“the vesting date”). The cumulative cost is recognized for equity settled transactions at each reporting date until the vesting date reflects the Company’s best estimate of the number of equity instruments that will ultimately vest. The profit or loss charge or credit for a period represents the movement in cumulative expense recognized at the beginning and end of that period and the corresponding amount is represented in contributed surplus. No expense is recognized for awards that do not ultimately vest. 2.14.3 Share Issuance Costs Costs incurred in connection with the issuance of equity are netted against the proceeds received net of tax. Costs related to the issuance of equity and incurred prior to issuance are recorded as deferred equity issuance costs and subsequently netted against proceeds when they are received. 2.16 Income Taxes Tax expense includes current and deferred tax. This expense is recognized in profit or loss, except for income tax related to the components of other comprehensive income (loss) or equity, in which case the tax expense is recognized in other comprehensive income (loss) or equity respectively. Current tax assets and liabilities are obligations or claims for the current and prior periods to be recovered from (or paid to) taxation authorities that are still outstanding at the end of the reporting period. Current tax is computed on the basis of tax profit which differs from net profit. Income taxes are calculated using tax rates and laws enacted or substantively enacted at the end of the reporting period. Deferred tax is recognized based on temporary differences between the carrying amount and the tax basis of the assets and liabilities. Any change in the net amount of deferred tax assets and liabilities is included in profit or loss. Deferred tax assets and liabilities are determined based on enacted or substantively enacted tax rates and laws that are expected to apply to taxable profit for the periods in which the assets and liabilities will be recovered or settled. Deferred tax assets are recognized when it is likely they will be realized. Deferred tax assets and liabilities are not discounted. The Company recognizes a deferred tax asset or liability for all deductible temporary differences arising from equity securities of subsidiaries, unless it is probable that the temporary difference will not reverse in the foreseeable future and the Company is able to control the timing of the reversal. 2.17 Financial Instruments 2.17.1 Financial Assets Initial Recognition The Company initially recognizes financial assets at fair value on the date that the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial asset when the contractual rights to the cash flows from the asset expire, or it transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred. Classification and measurement Under IFRS 9 - Financial Instruments Subsequent classification and measurement of financial assets depends on the Company’s business objective for managing the asset and the cash flow characteristics of the asset: - Amortized cost – Financial assets held for collection of contractual cash flows that meet the SPPI test are measured at amortized cost. Interest income is recognized as Other income (expense) in the financial statements, and gains/losses are recognized in net income (loss) when the asset is derecognized or impaired. - FVOCI – Financial assets held to achieve a particular business objective other than short term trading are designated at FVOCI. IFRS 9 also provides the ability to make an irrevocable election at initial recognition of a financial asset, on an instrument by instrument basis, to designate an equity investment that would otherwise be classified as FVTPL and that is neither held for trading nor contingent consideration arising from a business combination to be classified as FVOCI. There is no recycling of gains or losses through net income (loss). Upon derecognition of the asset, accumulated gains or losses are transferred from OCI directly to Deficit. - FVTPL – Financial assets that do not meet the criteria for amortized cost or FVOCI are measured at FVTPL. 2.17.2 Financial Liabilities The Company initially recognizes financial liabilities at fair value on the date at which the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. The subsequent measurement of financial liabilities is determined based on their classification as follows: - FVTPL – Derivative financial instruments entered into by the Company that do not meet hedge accounting criteria are classified as FVTPL. Gains or losses on these types of financial liabilities are recognized in net income (loss). - Amortized cost – All other financial liabilities are classified as amortized cost using the effective interest method. Gains and losses are recognized in net income (loss) when the liabilities are derecognized as well as through the amortization process. The following table summarizes the original measurement categories for each class of the Company’s financial assets and financial liabilities: Schedule of financial assets and financial liabilities Asset/Liability Classification Accounts receivable Amortized cost Cash and cash equivalents Amortized cost Marketable securities FVTPL Warrants asset FVTPL Accounts payable and accrued liabilities Amortized cost Long-term debt Amortized cost Interest payable Amortized cost Convertible debentures Amortized cost Derivative liabilities FVTPL Impairment IFRS 9 introduces a three-stage ECL model for determining impairment of financial assets. The expected credit loss model does not require the occurrence of a triggering event before an entity recognizes credit losses. IFRS 9 requires an entity to recognize expected credit losses upon initial recognition of a financial asset and to update the quantum of expected credit losses at the end of each reporting period to reflect changes to credit risk of the financial asset. The adoption of the ECL model did not have a material impact on the Company’s financial statements. The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the loss allowance for the financial asset is measured at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial recognition, the loss allowance is measured for the financial asset at an amount equal to twelve month expected credit losses. For trade receivables the Company applies the simplified approach to providing for expected credit losses, which allows the use of a lifetime expected loss provision. Impairment losses on financial assets carried at amortized cost are reversed in subsequent periods if the amount of the loss decreases and the decrease can be objectively related to an event occurring after the impairment was recognized. 2.18 Business Combinations A business combination is a transaction or event in which the acquirer obtains control of one or more businesses and is accounted for using the acquisition method. The total consideration paid for the acquisition is the aggregate of the fair values of assets acquired, liabilities assumed, and equity instruments issued in exchange for control of the acquiree at the acquisition date. The acquisition date is the date when the Company obtains control of the acquiree. The identifiable assets acquired and liabilities assumed are recognized at their acquisition date fair values, except for deferred taxes and share-based payment awards where IFRS provides exceptions to recording the amounts at fair values. Goodwill represents the difference between total consideration paid and the fair value of the net identifiable assets acquired. Acquisition costs incurred are expensed within the consolidated statements of comprehensive income (loss). Contingent consideration is measured at its acquisition date fair value and is included as part of the consideration transferred in a business combination, subject to the applicable terms and conditions. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with IFRS 9 Financial Instruments Based on the facts and circumstances that existed at the acquisition date, management will perform a valuation analysis to allocate the purchase price based on the fair values of the identifiable assets acquired and liabilities assumed on the acquisition date. Management has one year from the acquisition date to confirm and finalize the facts and circumstances that support the finalized fair value analysis and related purchase price allocation. Until such time, these values are provisionally reported and are subject to changed. Changes to fair values and allocations are retrospectively adjusted in subsequent periods. In determining the fair value of all identifiable assets acquired and liabilities assumed, the most significant estimates generally relate to contingent consideration and intangible assets. Management exercises judgment in estimating the probability and timing of when earn-out milestones are expected to be achieved, which is used as the basis for estimating fair value. Identified intangible assets are fair valued using appropriate valuation techniques which are generally based on a forecast of the total expected future net cash flows of the acquiree. Valuations are highly dependent on the inputs used and assumptions made by management regarding the future performance of these assets and any changes in the discount rate applied. Acquisitions that do not meet the definition of a business combination are accounted for as asset acquisitions. Consideration paid for an asset acquisition is allocated to the individual identifiable assets acquired and liabilities assumed based on their relative fair values. Asset acquisitions do not give rise to goodwill. Management exercises judgment in determining the entities that it controls for consolidation and associated non-controlling interests. For financial reporting purposes, an entity is considered controlled when the Company has power over an entity and its ability to affect its economic return from the entity. The Company has power over an entity when it has existing rights that give it the ability to direct the relevant activities which can significantly affect the investee’s returns. Such power can result from contractual arrangements. However, certain contractual arrangements contain rights that are designed to protect the Company’s interest, without direct equity ownership in the entity, in which case non-controlling interests are recognized. 2.19 Intangible Assets and Goodwill Intangible assets are recorded at cost less accumulated amortization and any impairment losses. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Amortization of definite life intangibles is calculated on a straight-line basis over their estimated useful lives. Goodwill represents the excess of the purchase price paid for the acquisition of an entity over the fair value of the net tangible and intangible assets acquired. Goodwill is allocated to the CGU or group of CGUs which are expected to benefit from the synergies of the combination. Goodwill is not subject to amortization. Goodwill and intangible assets with an indefinite life or not yet available for use are tested for impairment annually at year-end, and whenever events or circumstances that make it more likely than not that an impairment may have occurred, such as a significant adverse change in the business climate or a decision to sell or dispose all or a portion of a reporting unit. Finite life intangible assets are tested whenever there is an indication of impairment. Goodwill and indefinite life intangible assets are tested for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Indefinite life intangible assets are tested for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Goodwill is tested for impairment based on the level at which it is monitored by management, and not at a level higher than an operating segment. The Company’s goodwill is allocated to the cannabis operating segment and the U.S. cannabis and hemp-derived market CGU. The allocation of goodwill to the CGUs or group of CGUs requires the use of judgment. An impairment loss is recognized for the amount by which the CGU’s carrying amount exceeds its recoverable amount. The recoverable amounts of the CGUs’ assets are determined based on either fair value less costs of disposal or value-in-use method. There is a material degree of uncertainty with respect to the estimates of the recoverable amounts of the CGU, given the necessity of making key economic assumptions about the future. Impairment losses recognized in respect of a CGU are first allocated to the carrying value of goodwill, and any excess is allocated to the carrying value of assets in the CGU. Any impairment is recorded in profit and loss in the period in which the impairment is identified. A reversal of an asset impairment loss is allocated to the assets of the CGU on a pro rata basis. In allocating a reversal of an impairment loss, the carrying amount of an asset shall not be increased above the lower of its recoverable amount and the carrying amount that would have been determined had no impairment loss been recognized for the asset in the prior period. Impairment losses on goodwill are not subsequently reversed. 2.20 Adoption of New Accounting Pronouncements Amendments to IAS 41: Agriculture As part of its 2018-2020 annual improvements to the standards process of IFRS, the IASB issued amendments to IAS 41 Agriculture Fair Value Measurement Amendments to IFRS 9: Financial Instruments As part of its 2018-2020 annual improvements to the standards process of IFRS, the IASB issued amendments to IFRS 9 Financial Instruments Amendments to IAS 37: Onerous Contracts and the Cost of Fulfilling a Contract The amendment specifies that the ‘cost of fulfilling’ a contract comprises the ‘costs that relate directly to the contract’. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract or an allocation of other costs that relate directly to fulfilling contracts. The amendment is effective for annual periods beginning on or after January 1, 2022 with early application permitted. The Company adopted the amendments to IAS 37 effective November 1, 2022, which did not have a material impact to the Company’s consolidated financial statements. 2.21 New Accounting Pronouncements Amendments to IAS 1: Classification of Liabilities as Current or Non-current The amendment clarifies the requirements relating to determining if a liability should be presented as current or non-current in the statement of financial position. Under the new requirement, the assessment of whether a liability is presented as current or non-current is based on the contractual arrangements in place as at the reporting date and does not impact the amount or timing of recognition. The amendment applies retrospectively for annual reporting periods beginning on or after January 1, 2024. The Company is currently evaluating the potential impact of these amendments on the Company’s consolidated financial statements. IFRS 17 – Insurance Contracts IFRS 17 Insurance Contracts

BIOLOGICAL ASSETS

BIOLOGICAL ASSETS	2 Months Ended
	Dec. 31, 2023
BIOLOGICAL ASSETS	BIOLOGICAL ASSETS Biological assets consist of cannabis plants, which reflect measurement at FVLCTS. changes in the carrying amounts of biological assets at December 31, 2023, and October 31, 2023, and 2022 are as follows: Schedule of Fair value of biological assets December 31, October 31, October 31, $ $ $ Beginning balance 1,566,822 1,199,519 1,188,552 Increase in biological assets due to capitalized costs 1,057,764 6,792,298 5,630,863 Change in FVLCTS due to biological transformation 686,867 3,355,797 3,278,572 Transferred to inventory upon harvest (1,588,111 ) (9,780,792 ) (8,898,468 ) Ending balance 1,723,342 1,566,822 1,199,519 FVLCTS is determined using a model which estimates the expected harvest yield for plants currently being cultivated, and then adjusts that amount for the expected selling price and also for any additional costs to be incurred, such as post-harvest costs. The following significant unobservable inputs, all of which are classified as level 3 on the fair value hierarchy, were used by management as part of this model: - Expected costs required to grow the cannabis up to the point of harvest - Estimated selling price per pound - Expected yield from the cannabis plants - Estimated stage of growth – The Company applied a weighted average number of days out of the 60-day growing cycle that biological assets have reached as of the measurement date based on historical evidence. The Company assigns fair value basis according to the stage of growth and estimated costs to complete cultivation. Schedule of Fair value of biological assets Impact of 20% change December 31, October 31, December 31, October 31, Estimated selling price per pound ($/pound) $ 938 $ 945 $ 335,193 $ 340,390 Estimated stage of growth (%) 55 % 51 % $ 285,243 $ 280,663 Estimated flower yield per harvest (pound) 2,972 3,283 $ 285,243 $ 280,663

INVENTORY

INVENTORY	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
INVENTORY	INVENTORY The Company’s inventory composition is as follows: Schedule of inventory December 31, October 31, October 31, $ $ $ Raw materials 503,216 501,433 134,926 Work in process 3,979,335 3,677,502 2,735,000 Finished goods 538,739 315,322 261,951 Ending balance 5,021,290 4,494,257 3,131,877 The cost of inventories, excluding changes in fair value, included as an expense and included in cost of goods sold for the transition period ended December 31, 2023, was $ 1,404,323 11,155,676 9,227,439 3,997,617

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS 5.1 Golden Harvests LLC On May 1, 2021, the Company acquired a controlling 60% interest in Golden Harvests for aggregate consideration of $1,007,719 comprised of 1,025,000 common shares of the Company with a fair value of $158,181 and cash payments of $849,536. Consideration remaining to be paid at the date of these consolidated financial statements included cash payments of $360,000. Schedule of consideration remaining Total consideration Common $ Cash paid - 479,000 Cash payable - 370,537 Common shares issued 825,000 122,376 Common shares issued 200,000 35,806 Total 1,025,000 1,007,719 During the year ended October 31, 2023, 200,000 35,806 On December 1, 2021, the Company and the seller of the 60% controlling interest in Golden Harvests agreed to extend the due date of the cash portion of business acquisition consideration payable until December 31, 2024, in exchange for monthly payments at a rate of 18% per annum. The Company may pay all or part of the cash portion of the business acquisition consideration payable prior to December 31, 2024. The following table summarizes the movement in business acquisition consideration payable. Schedule of business acquisition consideration payable Business acquisition consideration payable $ Acquisition date fair value 370,537 Payments (8,000 ) Application of prepayments (4,000 ) Accretion 1,463 Balance – December 31, 2023, October 31, 2023, and 2022 360,000

OTHER INVESTMENTS, PURCHASE DEP

OTHER INVESTMENTS, PURCHASE DEPOSITS AND NOTES RECEIVABLE	2 Months Ended
	Dec. 31, 2023
Other Investments Purchase Deposits And Notes Receivable
OTHER INVESTMENTS, PURCHASE DEPOSITS AND NOTES RECEIVABLE	OTHER INVESTMENTS, PURCHASE DEPOSITS AND NOTES RECEIVABLE 6.1 Investment in Assets Sold by HSCP On February 5, 2021, the Company agreed to acquire substantially all of the assets of the growing and retail operations pursuant to the HSCP Transaction, for an aggregate total of $ 3,000,000 On April 14, 2022, the HSCP Transaction closed with modifications to the original terms: the retail purchase was mutually terminated, and total consideration for the acquisition was reduced to $2,000,000. Upon closing, the Company had paid $ 750,000 6.2 Notes Receivable Schedule of Notes Receivable Note Changes in notes receivable 6.2.1 6.2.2 Total $ Balance - October 31, 2022 - - - Advances 1,170,101 250,000 1,420,101 Accrued interest 8,758 1,667 10,425 Balance - October 31, 2023 1,178,859 251,667 1,430,526 Advances 982,758 - 982,758 Accrued interest 30,755 5,083 35,838 Balance – December 31, 2023 2,192,372 256,750 2,449,122 Current portion - - - Non-current portion 2,192,372 256,750 2,449,122 6.2.1 Iron Flag Draw Down Promissory Note On October 4, 2023, the Company announced that it signed a definitive agreement with an option to acquire 70% of ABCO, pending regulatory approval from the CRC. ABCO was granted a conditional cultivation and manufacturing license by the CRC and will receive its annual cultivation license soon. GR Unlimited executed the Iron Flag Promissory Note with ABCO’s affiliate, Iron Flag, to fund tenant improvements and for general working capital at the 50,000 square foot facility leased by ABCO for use in ABCO’s cannabis cultivation operations under construction and estimated to be completed in the second quarter of 2024. Pursuant to the Iron Flag Promissory Note, GR Unlimited shall make the maximum amount available to Iron Flag, LLC in one or more advances in an aggregate amount not to exceed $ 4,000,000 As at December 31, 2023, the outstanding balance of the Iron Flag Promissory Note was $ 2,152,859 1,170,101 39,513 8,758 6.2.2 New Jersey Retail Promissory Note On October 3, 2023, GR Unlimited executed a promissory note and advanced $ 250,000 As at December 31, 2023, the outstanding balance of the NJ Retail Promissory Note was $ 250,000 250,000 6,750 1,667 Subsequent to the transition period ended December 31, 2023, the Company signed a related definitive agreement on January 16, 2024, to invest in the development of an adult-use dispensary in West New York, New Jersey. Also see subsequent event in note 26.2.

LEASES

LEASES	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
LEASES	LEASES The following is a continuity schedule of lease liabilities: Schedule of lease liabilities Lease liabilities December 31, October 31, October 31, $ $ $ Balance - beginning 2,918,683 2,301,129 2,360,438 Additions 528,980 2,583,661 1,030,429 Disposals (105,258 ) (292,763 ) - Interest expense on lease liabilities 58,361 272,521 243,360 Payments (502,708 ) (1,945,865 ) (1,333,098 ) Balance - ending 2,898,058 2,918,683 2,301,129 Current portion 925,976 824,271 1,025,373 Non-current portion 1,972,082 2,094,412 1,275,756 Set out below are undiscounted minimum future lease payments after December 31, 2023: Schedule of minimum future lease payments Total future Less than one year 982,881 Between one and five years 2,449,475 Total minimum lease payments 3,432,356 Less amount representing interest (534,298 ) Total 2,898,058

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	2 Months Ended
	Dec. 31, 2023
Property And Equipment
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment Computer and Office Production Equipment Leasehold Right-of- Total $ $ $ $ $ COST Balance - October 31, 2021 16,283 511,167 4,978,088 3,328,032 8,833,570 Additions - 34,690 3,014,807 951,377 4,000,874 Disposals - (2,825 ) (10,375 ) - (13,200 ) Balance - October 31, 2022 16,283 543,032 7,982,520 4,279,409 12,821,244 Additions - 434,736 990,469 2,583,661 4,008,866 Disposals - (3,339 ) (3,862 ) (599,707 ) (606,908 ) Balance - October 31, 2023 16,283 974,429 8,969,127 6,263,363 16,223,202 Additions - 14,109 226,921 528,980 770,010 Disposals - (70,198 ) (131,646 ) (185,826 ) (387,670 ) Balance - December 31, 2023 16,283 918,340 9,064,402 6,606,517 16,605,542 ACCUMULATED AMORTIZATION Balance - October 31, 2021 16,283 196,103 2,017,029 861,571 3,090,986 Amortization for the period - 114,197 706,567 1,181,543 2,002,307 Disposals - (895 ) (6,055 ) - (6,950 ) Balance - October 31, 2022 16,283 309,405 2,717,541 2,043,114 5,086,343 Amortization for the period - 94,518 1,108,228 1,312,968 2,515,714 Disposals - (2,584 ) (802 ) (128,735 ) (132,121 ) Balance - October 31, 2023 16,283 401,339 3,824,967 3,227,347 7,469,936 Amortization for the period - 26,866 197,164 285,392 509,422 Disposals - (54,726 ) (47,038 ) (92,949 ) (194,713 ) Balance - December 31, 2023 - 373,479 3,975,093 3,419,790 7,784,645 NET BOOK VALUE Balance - October 31, 2022 - 233,627 5,264,979 2,236,295 7,734,901 Balance - October 31, 2023 - 573,090 5,144,160 3,036,016 8,753,266 Balance – December 31, 2023 - 544,861 5,089,309 3,186,727 8,820,897 For the transition period ended December 31, 2023, amortization capitalized into inventory was $ 323,007 1,937,073 1,251,391 186,415 578,641 750,916 180,015

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	2 Months Ended
	Dec. 31, 2023
Intangible Assets And Goodwill
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL Schedule of intangible assets and goodwill Indefinite lived intangible assets and goodwill December 31, October 31, October 31, $ $ $ Balance – beginning 725,668 725,668 399,338 Additions – grower licenses - - 326,330 Balance – ending 725,668 725,668 725,668 Additions during the year ended October 31, 2022, resulted from the HSCP Transaction (Note 6.1).

LONG-TERM DEBT

LONG-TERM DEBT	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
LONG-TERM DEBT	LONG-TERM DEBT Transactions related to the Company’s long-term debt during the transition period ended December 31, 2023, and the years ended October 31, 2023 and 2022, include the following: Long-term Debt Note Movement in long-term debt 10.1 10.2 10.3 10.4 10.5 10.6 10.7 Total $ Balance - October 31, 2021 - 600,572 249,064 280,567 150,000 142,997 786,461 2,209,661 Additions to debt 1,250,000 100,000 - - - - - 1,350,000 Settlement of debt - (706,352 ) - - - - - (706,352 ) Interest accretion - 5,780 79,046 71,443 - 36,594 295,453 488,316 Debt payments - - (25,000 ) (25,000 ) (150,000 ) (12,500 ) (520,303 ) (732,803 ) Balance - October 31, 2022 1,250,000 - 303,110 327,010 - 167,091 561,611 2,608,822 Interest accretion - - 96,985 83,752 - 43,006 187,782 411,525 Debt payments (900,000 ) - (25,000 ) (25,000 ) - (12,500 ) (669,330 ) (1,631,830 ) Balance - October 31, 2023 350,000 - 375,095 385,762 - 197,597 80,063 1,388,517 Interest accretion - - 18,355 15,418 - 3,811 4,769 42,353 Debt payments (350,000 ) - (4,167 ) (4,167 ) - (125,000 ) (84,832 ) (568,166 ) Balance - December 31, 2023 - - 389,283 397,013 - 76,408 - 862,704 Current portion - - 348,581 355,369 - 76,408 - 780,358 Non-current portion - - 40,702 41,644 - - - 82,346 10.1 0% Stated Rate Note Payable to PBIC with Original Principal Amount of $800,000 and Harvest-based Payments (Settled) On April 14, 2022, the Company purchased indoor growing assets from HSCP (Note 6.1). Purchase consideration included a Secured Promissory Note payable with a principal sum of $ 1,250,000 500,000 750,000 On August 1, 2022, the terms of the Secured Promissory Note between GR Distribution and HSCP, were amended. As amended, the Secured Promissory Note will be fully settled by two principal amounts of $500,000 and $750,000 due on May 1, 2023. Beginning on August 1, 2022, and continuing until repaid in full, the unpaid portion of the First Principal Amount will accrue simple interest at a rate per annum of 12.5%, payable monthly. In the event the Company raises capital, principal payments shall be made as follows. If the capital raise is less than or equal to $2 million, then 25% of the capital raise shall be paid against the First Principal Payment; if the capital raise is greater than $2 million and less than or equal to $3 million, then $250,000 shall be paid against the First Principal Payment; and if the capital raise is greater than $3 million, then $500,000 shall be paid against the First Principal Payment. On May 1, 2023, the terms of the Secured Promissory Note were amended for a second. Under the second amendment, the Secured Promissory Note will be fully settled in two principal amounts. On May 1, 2023, the $500,000 principal payment plus all accrued but unpaid interest under the first amendment was due and payable. The remaining principal balance of $ 500,000 150,000 150,000 200,000 10.2 0% Stated Rate Note Payable to PBIC with Original Principal Amount of $800,000 and Harvest-based Payments (Settled) On September 9, 2021, the Company entered into the PBIC Note, an unsecured promissory note agreement with PBIC, a formerly related party, in the amount of $ 800,000 100,000 600,000 On June 20, 2022, the Company announced the settlement of the PBIC Note, which had a principal balance owing of $ 700,000 2,362,204 449,684 10.3 10% Note Payable Owed by Golden Harvests with Original Principal Amount of $250,000 On May 1, 2021, the Company assumed a note payable owed by Golden Harvests (Note 5) with a carrying value of $ 227,056 250,000 10 250,000 33 4,167 25,000 10.4 10% Note Payable Owed by GR Distribution with Original Principal Amount of $250,000 On January 27, 2021, debt was issued by GR Distribution with a principal amount of $ 250,000 10 January 27, 2024 250,000 27 4,167 25,000 10.5 10% Note Payable Owed by GR Gardens with Original Principal Amount of $150,000 (SETTLED) On December 2, 2020, debt was issued by GR Gardens with a principal amount of $ 150,000 10 December 31, 2021 10,000 75,000 10.6 10% Note Payable Owed by GR Distribution with Original Principal Amount of $125,000 On November 23, 2020, debt was issued by GR Distribution with a principal amount of $ 125,000 10 November 23, 2023 125,000 27 125,000 12,500 10.7 0% Stated Rate Note Payable by Canopy with Original Principal Amount of $60,000 and Royalty Payments to Lenders On March 20, 2020, debt with a principal amount of $ 600,000 600,000 100,000 669,330 520,303 10.8 Accrued Interest Payable Accrued interest payable on long-term debt at December 31, 2023 was $Nil 0 0

CONVERTIBLE DEBENTURES

CONVERTIBLE DEBENTURES	2 Months Ended
	Dec. 31, 2023
Convertible Debentures
CONVERTIBLE DEBENTURES	CONVERTIBLE DEBENTURES Schedule of Convertible Debentures $ $ $ Movement in convertible debt Note 11.1 Note 11.2 Total Balance - October 31, 2022 - - - Additions to debt 2,000,000 6,000,000 8,000,000 Derivative liability recognition (783,856 ) (3,982,944 ) (4,766,800 ) Debt settlement through conversion of shares (Note 11.1.1) (1,174,639 ) - (1,174,639 ) Interest accretion 343,556 271,651 615,207 Debt payments (137,745 ) (123,261 ) (261,006 ) Balance - October 31, 2023 247,316 2,165,446 2,412,762 Interest accretion 11,672 162,468 174,140 Debt payments (7,875 ) (119,103 ) (126,978 ) Balance - December 31, 2023 251,113 $ 2,208,811 $ 2,459,924 Current portion - - - Non-current portion 251,113 2,208,811 2,459,924 11.1 9% Convertible Debentures with Original Principal Amount of $2,000,000 On December 5, 2022, the Company announced the closing of a non-brokered private placement of the December Convertible Debentures with an aggregate principal amount of $ 2,000,000 0.20 6,716,499 0.25 0.40 11.1.1 Debt Settlement Through Conversion of Shares During the year ended October 31, 2023, Purchasers of the December Convertible Debentures converted an aggregate total of convertible debenture principal of $ 1,040,662 133,977 0.20 10,151,250 1,022,025 The conversion feature of the December Convertible Debentures gives rise to the derivative liability reported on the statements of financial position at December 31, 2023. The derivative liability is remeasured at fair value through profit and loss at each reporting period using the Black-Scholes option pricing model. The fair value of the derivative liability at December 31, 2023, was estimated to be $ 439,860 490,195 Schedule of derivative liability assumption Expected dividend yield Nil Risk-free interest rate 3.91 Expected life 1.92 Expected volatility 94 11.2 9% Convertible Debentures with Original Principal Amount of $5,000,000 On July 13, 2023, the Company announced the closing of a non-brokered private placement of unsecured the July Convertible Debentures with an aggregate principal amount of $ 5,000,000 0.24 13,737,500 0.28 0.40 The conversion feature of the July Convertible Debentures gives rise to the derivative liability reported on the statements of financial position at December 31, 2023. The derivative liability is remeasured at fair value through profit and loss at each reporting period using the Black-Scholes option pricing model. The fair value of the derivative liability at December 31, 2023, was estimated to be $ 5,824,496 6,053,927 Schedule Of Fair Value Derivative Liability Expected dividend yield Nil Risk-free interest rate 3.25 Expected life 3.53 Expected volatility 98 11.2.1 9% Convertible Debentures with Original Principal Amount of $1,000,000 On August 17, 2023, the Company announced that it had closed the second and final tranche of a non-brokered private placement of unsecured convertible debentures for gross proceeds of $ 1,000,000 6,000,000 2,816,250 Subsequent to the consolidated statements of financial position dated December 31, 2023, the Company issued the notice of acceleration dated March 1, 2024 required by the warrant certificates governing the August Warrants, which accelerated the expiry date to 90 days from the date of notice. See subsequent event in note 26.3. The conversion feature of the August Convertible Debentures gives rise to the derivative liability reported on the statements of financial position at December 31, 2023. The derivative liability is remeasured at fair value through profit and loss at each reporting period using the Black-Scholes option pricing model. The fair value of the derivative liability at December 31, 2023, was estimated to be $ 1,264,378 1,264,378 Schedule Of Black Scholes Option Expected dividend yield Nil Risk-free interest rate 3.25 Expected life 3.63 Expected volatility 99

SHARE CAPITAL AND SHARES ISSUAB

SHARE CAPITAL AND SHARES ISSUABLE	2 Months Ended
	Dec. 31, 2023
Share Capital And Shares Issuable
SHARE CAPITAL AND SHARES ISSUABLE	SHARE CAPITAL AND SHARES ISSUABLE The Company is authorized to issue an unlimited number of common shares at no par value and an unlimited number of preferred shares issuable in series. During the transition period ended December 31, 2023, no share transactions occurred. During the year ended October 31, 2023, the following share transactions occurred: 12.1 200,000 Common Shares Issued to Settle Shares Issuable On January 10, 2023, the Company issued 200,000 35,806 12.2 10,151,250 Common Shares Issued to Settle Convertible Debentures On July 13, 2023, the Company issued 10,151,250 2,428,656 12.3 1,022,025 Common Shares Issued to Settle Convertible Debentures On August 30, 2023, the Company issued 1,022,025 270,133 During the year ended October 31, 2022, the following share transactions occurred: 12.4 529,335 Common Shares Issued to Employees, Directors, and/or Consultants The Company issued 529,335 59,796 12.5 13,166,400 Common Shares Issued in Private Placement for Proceeds of $1,300,000 On December 9, 2021, the Company closed the Private Placement, a non-brokered private placement of common shares, for total gross proceeds of $ 1,300,000 1,645,800 13,166,400 0.125 300,000 3,038,400 During the year ended October 31, 2021, the following share transactions occurred: 12.6 The Company issued 534,294 95,294 12.7 On February 5, 2021, the Company closed a non-brokered private placement of an aggregate total of 10,231,784 1,225,000 2,031,784 200,000 8,200,000 8,200,000 1,025,000 15,148 12.8 The Company issued 25,000 2,103 12.9 On January 14, 2021, the Company agreed to issue 400,000 36,310 12.10 The Company issued 600,000 107,461 600,000 400,000 200,000 12.11 On March 5, 2021, The Company announced the completion of a brokered private placement offering through the issuance of an aggregate of 21,056,890 23,162,579 0.225 3,738,564 4,737,800 Each Special Warrant was to be deemed exercised on the date that was the earlier of: (i) the date that was three (3) days following the date on which the Company obtained receipt from the Securities Commissions for the Qualifying Prospectus underlying the Special Warrants and (ii) July 6, 2021. The Company obtained receipt for the Qualifying Prospectus on April 26, 2021. Accordingly, on April 30, 2021, the Company issued 23,162,579 23,162,579 23,162,579 0.30 Proceeds of $ 3,738,564 485,722 210,278 12.12 The holders of convertible debentures converted an aggregate total of convertible debenture principal of $ 1,042,951 1,311,111 10,488,884 916,290 1,833,731

WARRANTS

WARRANTS	2 Months Ended
	Dec. 31, 2023
Warrants
WARRANTS	WARRANTS The following table summarizes the warrant activities for the transition period ended December 31, 2023, and the years ended October 31, 2023, 2022 and 2021: Schedule of warrant activities Number Weighted Average Balance - October 31, 2020 44,158,331 0.33 Issuance pursuant to private placement 8,200,000 0.20 Issuance pursuant to the Offering 23,162,579 0.30 Expiration of broker warrants (757,125 ) 0.44 ) Expiration of warrants (17,843,998 ) 0.55 Balance - October 31, 2021 56,919,787 0.22 Expiration of warrants pursuant to convertible debt deemed re-issuance (8,409,091 ) 0.16 Expiration of warrants issued pursuant to private placement to PBIC (15,000,000 ) 0.13 Balance - October 31, 2022 33,510,696 0.28 Issuance pursuant to the December Convertible Debentures (Note 11.1) 6,716,499 0.25 Issuance pursuant to the July Convertible Debentures (Note 11.2) 13,737,500 0.28 Issuance pursuant to the August Convertible Debentures (Note 11.2.1) 2,816,250 0.28 Issued pursuant to the Consulting Agreement with Goodness Growth (Note 13.2) 8,500,000 0.33 Expiration of warrants pursuant to Feb 2021 subscription (8,200,000 ) 0.20 Expiration of warrants pursuant to the Offering (Special warrant issue) (23,162,579 ) 0.30 Expiration of warrants pursuant to terminate purchase agreement (2,148,117 ) 0.44 Balance – December 31, and October 31, 2023 31,770,249 0.29 At December 31, 2023, the following warrants were issued and outstanding: Schedule of warrant issued and outstanding Exercise price Warrants Life Expiry date 0.25 6,716,499 1.92 December 2, 2025 0.28 13,737,500 2.53 July 13, 2026 0.28 2,816,250 2.63 August 17, 2026 0.33 8,500,000 4.77 October 05, 2028 0.29 31,770,249 3.01 13.1 Agent Warrants On March 5, 2021, as consideration for the services rendered by the agent (the “Agent”) to a brokered placement of special warrants (the “Offering”), the Company issued to the Agent an aggregate of 1,127,758 1,127,758 113,500 113,500 Each Compensation Option entitles the holder thereof to purchase one unit of the Company (a “Compensation Unit”) at the Issue Price of CAD$ 0.225 0.30 13.2 Goodness Growth Consulting Agreement The Consulting Agreement with Goodness Growth was executed as of May 24, 2023, whereby GR Unlimited will support Goodness Growth in the optimization of its cannabis flower products, with a particular focus on improving the quality and yield of top-grade “A” cannabis flower across its various operating markets, starting with Maryland and Minnesota (Note 2.5.1). As part of this strategic agreement, Goodness Growth is obligated to issue 10,000,000 10,000,000 8,500,000 8,500,000 The Company first measured and recognized the fair value ($ 1,232,253 1,232,253 The Warrants Asset is remeasured at fair value through profit and loss at each reporting period using the Black-Scholes option pricing model. The fair value of the Warrants Asset at December 31, 2023, was estimated to be $ 1,761,382 1,361,366 Schedule of Agent warrants assumption at grant date based Expected (strike) price 0.317 Risk-free interest rate 3.25 Expected life 4.77 Expected volatility 99

STOCK OPTIONS

STOCK OPTIONS	2 Months Ended
	Dec. 31, 2023
Stock Options
STOCK OPTIONS	STOCK OPTIONS The following table summarizes the stock option movements for the transition period ended December 31, 2023, and the years ended October 31, 2023, 2022, and 2021: Schedule of stock option movements Number Exercise price Balance - October 31, 2020 3,720,000 0.19 Granted to employees 3,085,000 0.20 Forfeitures by services providers (65,000 ) 0.15 Forfeitures by employees (965,000 ) 0.15 Forfeitures by employees (10,000 ) 0.22 Balance - October 31, 2021 5,765,000 0.20 Granted to employees 605,000 0.15 Forfeitures by service provider (500,000 ) 0.44 Forfeitures by employees (960,000 ) 0.15 Balance - October 31, 2022 4,910,000 0.18 Granted to employees 3,650,000 0.15 Granted to employees 400,000 0.30 Granted to service providers 2,750,000 0.15 Expiration of options to employees (430,000 ) 0.15 Expiration of options to employees (75,000 ) 0.22 Balance - October 31, 2023 11,205,000 0.17 Granted to employees 100,000 0.39 Granted to service providers 500,000 0.39 Expiration of options to employees (5,000 ) 0.15 Balance - December 31, 2023 11,800,000 0.18 14.1 During the transition period ended December 31, 2023, 600,000 options were granted to employees and service providers. The fair value of the options granted during the transition period ended December 31, 2023, was approximately $ 112,078 148,466 Schedule of fair value of options at the grant date based Expected dividend yield Nil Risk-free interest rate 4.56 Expected life 4.0 Expected volatility 86 The vesting terms of options granted during the transition period ended December 31, 2023, are set out in the table below: Schedule of vesting terms Vesting terms Description 100,000 50% on one year anniversary of grant date, 50% on second anniversary of grant date 500,000 Monthly over a year 600,000 14.2 During the year ended October 31, 2023, 6,800,000 options were granted to employees. The fair value of the options granted during the year ended October 31, 2023, was approximately $ 450,325 611,439 Schedule of assumptions Expected dividend yield Nil Risk-free interest rate 3.89 Expected life 4.0 Expected volatility 86 The vesting terms of options granted during the year ended October 31, 2023, are set out in the table below: Schedule of vesting terms of options granted Vesting terms Description 200,000 1/3 on each anniversary of grant date 200,000 50% on one year anniversary of grant date, 50% on second anniversary of grant date 400,000 Fully vested on grant date 6,000,000 Vest on one year anniversary of grant date 6,800,000 14.3 During the year ended October 31, 2022, 605,000 options were granted to employees. The fair value of the options granted during the year ended October 31, 2022, was approximately $ 23,260 Schedule of fair value of options vested Expected dividend yield Nil Risk-free interest rate 2.2 Expected life 4.0 Expected volatility 86 The vesting terms of options granted during the year ended October 31, 2022, are set out in the table below: Schedule of vesting terms options Vesting terms Description 300,000 50% on one year anniversary of grant date, 50% on second anniversary of grant date 100,000 Fully vested on grant date 205,000 Vest on one year anniversary of grant date 605,000 14.4 During the year ended October 31, 2021, 3,805,000 options were granted to employees. The fair value of the options granted during the year ended October 31, 2021, was approximately $ 272,918 Schedule of fair value of Black-Scholes options Expected dividend yield Nil Risk-free interest rate 2.2 Expected life 4.0 Expected volatility 86 The vesting terms of options granted during the year ended October 31, 2021, are set out in the table below: Schedule of vesting terms granted Vesting terms Description 500,000 ½ on grant date, ½ on first anniversary of grant date 1,000,000 ½ on grant date, ½ seven months after grant date 500,000 ½ six months after grant date, ½ on first anniversary of grant date 450,000 ⅓ on each anniversary of grant date 400,000 ½ on first anniversary of grant date, ½ of anniversary of grant date 235,000 On first anniversary of grant date 3,085,000 At December 31, 2023, the following Stock Options were issued and outstanding: Schedule of stock options were issued and outstanding Exercise price Options Number Remaining Expiry period 0.15 1,840,000 1,777,500 0.5 July 2024 0.15 200,000 200,000 0.9 November 2024 0.30 1,000,000 850,000 1.3 April 2025 0.16 1,150,000 1,150,000 1.4 May 2025 0.15 85,000 85,000 1.8 November 2025 0.15 300,000 150,000 2.3 April 2026 0.15 6,225,000 400,000 3.0 January 2027 0.30 400,000 - 3.7 September 2027 0.39 600,000 41,666 3.9 November 2027 0.18 11,800,000 4,654,166 2.3

CHANGES IN NON-CASH WORKING CAP

CHANGES IN NON-CASH WORKING CAPITAL	2 Months Ended
	Dec. 31, 2023
Changes In Non-cash Working Capital
CHANGES IN NON-CASH WORKING CAPITAL	CHANGES IN NON-CASH WORKING CAPITAL The changes to the Company’s non-cash working capital for the transition period ended December 31, 2023, and the years ended October 31, 2023, 2022, and 2021 are as follows: Schedule of non cash working capital December 31, October 31, October 31, October 31, $ $ $ $ Accounts receivable 466,434 (465,465 ) (904,711 ) (412,060 ) Inventory and biological assets (344,311 ) (767,636 ) (94,595 ) (1,359,567 ) Prepaid expenses and other assets (27,549 ) (40,513 ) 5,267 (196,261 ) Accounts payable and accrued liabilities (1,115,128 ) 569,451 (124,334 ) (294,846 ) Interest payable - - (13,750 ) 4,383 Unearned revenue - (28,024 ) (95,389 ) - Deferred rent - - - (10,494 ) Income taxes payable 507,332 55,024 56,401 137,131 Total (513,222 ) (677,163 ) (1,171,111 ) (2,131,714 )

SUPPLEMENTAL CASH FLOW DISCLOSU

SUPPLEMENTAL CASH FLOW DISCLOSURE	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
SUPPLEMENTAL CASH FLOW DISCLOSURE	SUPPLEMENTAL CASH FLOW DISCLOSURE Schedule supplemental cash flow December 31, October 31, October 31, October 31, $ $ $ $ Interest paid 69,164 358,154 400,630 168,924 Fair value of common shares issued and issuable for services - - 59,796 133,826 Fair value of common shares issued to Golden Harvests - - - 109,564 Fair value of common shares issued to Golden Harvests creditor - - 36,310 Right-of-use assets acquired through leases (Note 7) 528,980 2,583,660 1,030,429 2,642,588 Conversion of debenture into common shares 2,698,789 2,698,789 - 916,290 Derivative liability recognized as contributed surplus upon debenture conversion - - - 1,833,731 Note payable to HSCP used to acquire assets (Note 10.1) 350,000 350,000 1,250,000 -

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	2 Months Ended
	Dec. 31, 2023
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS During the transition period ended December 31, 2023 and the years ended October 31, 2023, 2022, and 2021, the Company incurred the following related party transactions: 17.1 Transactions with the CEO Through its wholly owned subsidiary, GRU Properties, LLC, the Company leased a property located in Trail, Oregon (“Trail”) owned by the Company’s President and CEO. The lease was extended during the year ended October 31, 2021, with a term through December 31, 2025. Lease charges of $ 24,000 72,000 72,000 72,000 129,401 139,014 193,312 During the year ended October 31, 2021, the Company leased a property which is beneficially owned by the CEO and is located in Medford, Oregon (“Lars”) with a term through June 30, 2026. Lease charges of $ 31,827 190,035 184,500 60,000 445,708 470,134 607,900 During the year ended October 31, 2021, the CEO leased equipment to the Company, which had a balance due of $ 0 0 9,971 28,871 17,802 Leases liabilities payable to the CEO were $ 575,109 609,148 810,645 The CEO earns a royalty of 2.5% of sales of flower produced at Trail through December 31, 2021, at which time the royalty terminated. The CEO earned royalties of $ 0 305 19,035 During the year ended October 31, 2022, the Company settled $ 62,900 300,000 162,899 62,899 100,000 During the year ended October 31, 2023, the Company, through GR Unlimited, acquired 87% of the membership units of Canopy from the CEO. All payments necessary for GR Unlimited to exercise its option to acquire 87% of Canopy were equal to payments made by Canopy to purchase a controlling 60% interest of Golden Harvests. 17.2 Transactions with Spouse of the CEO During the transition period ended December 31, 2023, the Company incurred expenses of $ 24,039 98,846 60,000 58,020 3,846 2,692 1,154 500,000 17.3 Transactions with Key Management Personnel Key management personnel consists of the President and CEO; the Senior Vice President of GR Unlimited (formerly the CFO of GR Unlimited); the former Chief Market Officer (“CMO”); the former Chief Operating Officer (“COO”)*; the Chief Accounting Officer (“CAO”)**; the Michigan General Manager (“GM”); and the CFO of the Company. The compensation to key management is presented in the following table: Schedule of Related Party Transactions December 31, October 31, October 31, October 31, $ $ $ $ Salaries and consulting fees 240,105 880,195 1,118,694 875,058 Share-based compensation - - 13,043 70,040 Stock option expense 32,894 161,422 20,082 64,436 Total 272,999 1,041,617 1,151,819 1,009,534 * COO was appointed subsequent to April 30, 2021, and was paid and compensated prior to appointment; compensation for the year ended October 31, 2021, is included in the table above for comparability to past and ongoing expenses. COO’s final date of employment was December 27, 2021. ** CAO was promoted to CFO in September 2021. Stock options granted to key management personnel and close family members of key management personnel include the following. During the transition period ended December 31, 2023, no options were granted to key management personnel. During the year ended October 31, 2023, 1,500,000 750,000 750,000 175,000 500,000 1,500,000 During the year ended October 31, 2023, 1,250,000 During the year ended October 31, 2023, the SVP purchased December Convertible Debentures with a principal balance of $ 50,000 167,912 50,000 167,912 336,775 0.20 167,912 0.25 During the year ended October 31, 2023, the Company issued 200,000 Compensation to the Board of Directors during the transition period ended December 31, 2023 was $ 3,000 18,000 18,000 273,750 20,562 18,000 100,908 14,187 Through its subsidiary, Golden Harvests, the Company leased Morton, owned by the Company’s GM, and is located in Michigan, with a lease term through January 2026. Lease charges of $ 32,000 180,000 152,000 350,668 377,043 428,476 Through its subsidiary, Golden Harvests, the Company also leased Morton Annex, located in Michigan, which is owned by the Company’s GM. The lease term was extended during the year ended October 31, 2023, through November 2023. Lease charges of $ 330,000 740,000 330,000 239,871 29,774 211,991 Accounts payable, accrued liabilities, and lease liabilities due to key management at October 31, 2023, totaled $ 1,230,808 1,118,763 1,587,700 17.4 Debt balances and movements with related parties The following table sets out portions of debt pertaining to related parties: Schedule of dept portions pertaining to related parties CEO Senior Director COO GM Total $ $ $ $ $ $ Balance - October 31, 2021 65,539 131,078 196,617 163,750 358,537 915,521 Interest 24,621 49,242 73,863 1,250 62,863 211,839 Payments (43,361 ) (86,717 ) (130,076 ) (165,000 ) (61,400 ) (486,554 ) Balance - October 31, 2022 46,799 93,603 140,404 - 360,000 640,806 Interest 15,649 31,297 46,947 - 64,800 158,693 Payments (55,778 ) (111,555 ) (167,333 ) - (64,800 ) (399,466 ) Balance - October 31, 2023 6,670 13,345 20,018 - 360,000 400,033 Interest 399 794 1,190 - 10,800 13,183 Payments (7,069 ) (14,139 ) (21,208 ) - (10,800 ) (53,216 ) Balance - December 31, 2023 - - - - 360,000 360,000 Pursuant to the loan and related agreements transacted during the year ended October 31, 2020, the CEO, CFO of GR Unlimited LLC, and a director obtained 5.5%; 1%; and 2.5% ownership interests in GR Michigan LLC, respectively; third parties obtained 4% as part of the agreements, such that GR Michigan has a 13% non-controlling interest (Note 23.2). These parties, except the CEO, obtained the same interests in Canopy; the CEO obtained 92.5% of Canopy (Note 23.3); all payments necessary for the Company to exercise its option to acquire 87% of Canopy were equal to payments made by Canopy to purchase a controlling 60% interest of Golden Harvests. Interest payments of $10,800 were made on the business acquisition consideration payable of $360,000 for the two months ended December 31, 2023 ($59,400 for the year ended October 31, 2023). (Alse see Note 5.1). 17.5 On November 23, 2020, a director, prior to his directorship, purchased 6.25 newly issued equity units of Grown Rogue Distribution, LLC for $ 250,000 1,953,125 349,809 17.6 Related party subscriptions to February 5, 2021, non-brokered private placement The following table sets out related party subscriptions to the February 5, 2021, non-brokered private placement: Schedule of non-brokered private placement Subscription Shares Warrants Chief Operating Officer 125,000 1,000,000 1,000,000 Chief Financial Officer of GR Unlimited 250,000 2,000,000 2,000,000 Chief Executive Officer 200,000 1,600,000 1,600,000 PBIC 250,000 2,000,000 2,000,000 Total 825,000 6,600,000 6,600,000 17.7 On March 5, 2021, under the Offering, PBIC invested proceeds of $ 394,546 2,444,444 2,444,444

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	2 Months Ended
	Dec. 31, 2023
Financial Instruments
FINANCIAL INSTRUMENTS	FINANCIAL INSTRUMENTS 18.1 Market Risk (Including Interest Rate Risk and Currency Risk) Market risk is the risk that the fair value or cash flows of a financial instrument will fluctuate due to changes in market prices. Market risk reflects interest rate risk, currency risk and other price risks. 18.1.1 Interest Rate Risk At December 31, and October 31, 2023, the Company’s exposure to interest rate risk relates to long-term debt, convertible promissory notes, and finance lease obligations, but its interest rate risk is limited as the aforementioned financial instruments are fixed interest rate instruments. 18.1.2 Currency Risk At December 31, 2023, the Company had accounts payable and accrued liabilities of CAD$ 155,679 190,169 616,345 18.1.3 Other Price Risk Other price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices, other than those arising from interest rate risk or foreign currency risk and a change in the price of cannabis. The Company is not exposed to significant other price risk. 18.2 Credit Risk Credit risk is the risk that one party to a financial instrument will cause a loss for the other party by failing to pay for its obligation. Credit risk to the Company is derived from cash and trade accounts receivable. The Company places its cash in deposit with United States financial institutions. The Company has established a policy to mitigate the risk of loss related to granting customer credit by primarily selling on a cash-on-delivery basis. Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each institution are insured by the FDIC up to $ 250,000 6,054,579 8,108,247 Accounts receivable primarily consist of trade accounts receivable and sales tax receivable. The Company provides credit to certain customers in the normal course of business and has established credit evaluation and monitoring processes to mitigate credit risk. Credit risk is assessed on a case-by-case basis and a provision is recorded where required. The carrying amount of cash, accounts receivable, and other receivables represent the Company’s maximum exposure to credit risk; the balances of these accounts are summarized in the following table: Schedule of credit risk December 31, October 31, October 31, $ $ $ Cash 6,804,579 8,858,247 1,582,384 Accounts Receivable 1,642,990 2,109,424 1,643,959 Notes Receivable 2,449,122 1,430,526 - Total 10,896,691 12,398,197 3,226,343 The allowance for doubtful accounts at December 31, 2023, was $ 373,393 165,347 At December 31, 2023 and October 31, 2023 and 2022, the Company’s trade accounts receivable and other receivable were aged as follows: Schedule of exposure to credit risk December 31, October 31, October 31, $ $ $ Current 604,920 1,079,657 872,100 1-30 days 568,445 475,909 336,149 31 days-older 732,981 616,574 614,022 Total trade accounts receivable 1,906,346 2,172,140 1,822,271 GST /HST 110,037 102,631 86,407 Provision for bad debts (373,393 ) (165,347 ) (264,719 ) Total accounts receivable 1,642,990 2,109,424 1,643,959 Major customers are defined as customers that each individually account for greater than 10% of the Company’s annual revenues. During the transition period ended December 31, 2023, there was no major customer that accounted for greater than 10 10 14 10 11 18.3 Liquidity Risk Liquidity risk is the risk that an entity will have difficulties in paying its financial liabilities. The Company’s approach to managing liquidity risk is to ensure that it will have sufficient liquidity to meet liabilities when they become due. At December 31, 2023, and October 31, 2023 and 2022, the Company’s working capital accounts were as follows: Schedule of working capital accounts December 31, October 31, October 31, $ $ $ Cash 6,804,579 8,858,247 1,582,384 Current assets excluding cash 8,807,958 8,563,290 6,327,629 Total current assets 15,612,537 17,421,537 7,910,013 Current liabilities (11,770,203 ) (13,004,181 ) (5,315,904 ) Working capital 3,842,334 4,417,356 2,594,109 The contractual maturities of the Company’s accounts payable and accrued liabilities, long-term debt, and lease payable occurs over the next three years as follows: Schedule of assets and liabilities Year 1 Over 1 Year Over 3 Years $ $ $ Accounts payable and accrued liabilities 1,358,962 - - Lease liabilities 925,976 1,041,614 930,468 Convertible debentures - - 2,459,924 Debt 780,358 82,346 - Business acquisition consideration payable 360,000 - - Total 3,425,296 1,123,960 3,390,392 18.4 Fair Values The carrying amounts for the Company’s cash, accounts receivable, accounts payable and accrued liabilities, amounts due to employee/director, promissory notes and convertible promissory notes approximate their fair values because of the short-term nature of these items. 18.5 Fair Value Hierarchy A number of the Company’s accounting policies and disclosures require the measurement of fair value for both financial and nonfinancial assets and liabilities. The Company has an established framework, which includes team members who have overall responsibility for overseeing all significant fair value measurements, including Level 3 fair values. When measuring the fair value of an asset or liability, the Company uses observable market data as far as possible. The Company regularly assesses significant unobservable inputs and valuation adjustments. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: Level 1: unadjusted quoted prices in active markets for identical assets or liabilities; Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly; or Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). The carrying values of the financial instruments at December 31, 2023 are summarized in the following table: Schedule of valuations for the asset or liability not based on observable market data Level in fair Amortized Cost FVTPL Financial Assets Cash Level 1 $ 6,804,579 $ - Accounts receivable Level 2 1,642,990 - Warrants asset Level 1 - 1,761,382 Financial Liabilities Accounts payable and accrued liabilities Level 2 $ 1,358,962 $ - Debt Level 2 862,704 - Convertible debentures Level 2 2,459,924 Business acquisition consideration payable Level 2 360,000 - Derivative liability Level 2 7,471,519 The carrying values of the financial instruments at October 31, 2023 are summarized in the following table: Schedule of carrying values for the asset or liability not based on observable market data Level in fair Amortized Cost FVTPL Financial Assets Cash Level 1 $ 8,858,247 $ - Accounts receivable Level 2 2,109,424 - Warrants asset Level 1 - 1,361,366 Financial Liabilities Accounts payable and accrued liabilities Level 2 $ 2,359,750 $ - Debt Level 2 1,388,517 - Convertible debentures Level 2 2,412,762 Business acquisition consideration payable Level 2 360,000 - Derivative liability Level 2 7,808,500 The carrying values of the financial instruments at October 31, 2022 are summarized in the following table: Schedule of financial instruments for the asset or liability not based on observable market data Level in fair Amortized Cost FVTPL Financial Assets Cash Level 1 $ 1,582,384 $ - Accounts receivable Level 2 1,643,959 - Financial Liabilities Accounts payable and accrued liabilities Level 2 $ 1,821,875 $ - Debt Level 2 2,608,822 - Business acquisition consideration payable Level 2 360,000 - During the transition period ended December 31, 2023, and the years ended October 31, 2023 and 2022, there were no transfers of amounts between levels.

GENERAL AND ADMINISTRATIVE EXPE

GENERAL AND ADMINISTRATIVE EXPENSES	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
GENERAL AND ADMINISTRATIVE EXPENSES	GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses for the transition period ended December 31, 2023, and the years ended October 31, 2023, 2022, and 2021, are as follows: Schedule of General and administrative expenses December 31, October 31, October 31, October 31, $ $ $ $ Office, banking, travel, and overheads 470,821 1,960,696 1,929,385 1,158,975 Professional services 59,701 585,342 456,532 767,050 Salaries and benefits 906,831 3,919,839 3,466,319 2,057,225 Total 1,437,353 6,465,877 5,852,236 3,983,250

INCOME TAXES

INCOME TAXES	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
INCOME TAXES	INCOME TAXES As the Company operates in the legal cannabis industry, certain subsidiaries of the Company are subject to the limits of IRC Section 280E for U.S. federal income tax purposes. Under IRC Section 280E, these subsidiaries are generally only allowed to deduct expenses directly related to the Cost of Goods Sold. This results in permanent differences between ordinary and necessary business expenses deemed non-allowable under IRC Section 280E. Therefore, the effective tax rate can be highly variable and may not necessarily correlate with pre-tax income or loss recognized for financial reporting purposes. The Company is treated as a U.S. corporation for U.S. federal income tax purposes under IRC Section 7874 and is subject to U.S. federal income tax on its worldwide income. However, for Canadian tax purposes, the Company, regardless of any application of IRC Section 7874, is treated as a Canadian resident company for Canadian income tax purposes as defined in the ITA. As a result, the Company is subject to taxation both in Canada and the United States. The Company is also subject to state income taxation in various state jurisdictions in the United States. The Company’s income tax is accounted for in accordance with IAS 12 Income Taxes For the transition period ended December 31, 2023, and the years ended October 31, 2023, 2022 and 2021, income tax expense consisted of: Schedule of income tax expense Two months ended Year ended Year ended Year ended $ $ $ $ Current expense: Federal 122,714 498,435 217,571 113,699 State 29,933 68,861 27,787 36,844 Adjustment to prior years provision versus statutory tax returns 6,827 273,994 - - Total current expense: 159,474 841,290 245,358 150,543 Deferred expense (benefit): Federal 184,510 (1,354,696 ) (990,452 ) (1,288,637 ) State 39,554 (389,828 ) (350,374 ) (322,400 ) Change in unrecognized deductible temporary differences - 1,274,166 1,340,826 1,611,037 Total deferred (benefit): 224,064 (470,358 ) - - Total income tax expense: 383,539 370,932 245,359 150,543 The difference between the income tax expense for the transition period ended December 31, 2023, and the years ended October 31, 2023, 2022, and 2021, and the expected income taxes based on the statutory tax rate applied to gain (loss) from operations before taxes are as follows: Schedule of income tax recovery Two months ended Year ended Year ended Year ended $ $ $ $ Gain (Loss) from operations before taxes 1,055,966 (291,388 ) 665,309 (864,202 ) Statutory tax rates 27.37 % 24.46 % 27.25 % 27.25 % Expected income tax (recovery) 289,056 (71,275 ) 181,297 (235,495 ) Change in statutory tax rates and FX rates (2,030 ) 21,890 92,662 84,952 Nondeductible expenses (180,803 ) 1,069,536 38,802 (42,264 ) Deferral adjustments 224,064 (1,189,931 ) (1,374,372 ) (1,260,938 ) Change in unrecognized deductible temporary differences - 1,274,166 1,340,826 1,611,038 Net operating loss 46,425 (1,323,949 ) - - Fiscal year to calendar year adjustment - 316,501 (33,856 ) (6,749 ) Adjustment to prior years provision versus statutory tax returns 6,827 273,994 - - Total income tax expense: 383,539 370,932 245,358 150,543 The following tax assets arising from temporary differences and non-capital losses have been recognized in the consolidated financial statements for the transition period ended December 31, 2023, and the years ended October 31, 2023, 2022, and 2021: Schedule of non-capital losses Two months ended Year ended Year ended Year ended $ $ $ $ Property, plant and equipment 8,061 127,305 - - Inventory 129,573 127,846 - - ROU Leases (168,327 ) (108,206 ) - - Net Operating Loss Carryforward (federal) 274,831 318,614 - - Net Operating Loss Carryforward (state) 2,156 4,799 - - Net deferred tax assets: 246,294 470,358 - - Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred income tax liabilities result primarily from amounts not taxable until future periods. Deferred income tax assets result primarily from operating tax loss carry forwards and temporary differences related to property, plant and equipment and inventory, and have been offset against deferred income tax liabilities. As of December 31, 2023, the Company has estimated Canadian non-capital losses of CAD$ 9,000,490 The Company operates in various U.S. state tax jurisdictions and is subject to examination of its income tax returns by tax authorities in those jurisdictions who may challenge any item on these returns. Because the tax matters challenged by tax authorities are typically complex, the ultimate outcome of these challenges is uncertain. In accordance with IAS 12, the Company recognizes the benefits of uncertain tax positions in our financial statements only after determining that it is more likely than not that the uncertain tax positions will be sustained. For the transition period ended December 31, 2023, and the years ended October 31, 2023, and 2022, the Company did not record an accrual for uncertain tax positions. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in the provision for income taxes. There are no positions for which it is reasonably possible that the uncertain tax benefit will significantly increase or decrease within twelve months. The Company files income tax returns in the United States, including various state jurisdictions, and in Canada, which remain open to examination by the respective jurisdictions for the 2018 tax year to the present. U.S. Federal and state tax laws impose restrictions on net operating loss carryforwards in the event of a change in ownership of the Company, as defined by the IRC Section 382. The Company does not believe that a change in ownership, as defined by IRC Section 382, has occurred but a formal study has not been completed. U.S. Congress passed the Inflation Reduction Act in August 2022. The Company does not anticipate any impact to its income tax provision as a result of the new U.S. legislation.

CAPITAL DISCLOSURES

CAPITAL DISCLOSURES	2 Months Ended
	Dec. 31, 2023
Capital Disclosures
CAPITAL DISCLOSURES	CAPITAL DISCLOSURES The Company includes equity, comprised of share capital, contributed surplus (including the fair value of equity instruments to be issued), equity component of convertible promissory notes and deficit, in the definition of capital. The Company’s objectives when managing capital are as follows: ○ to safeguard the Company’s assets and ensure the Company’s ability to continue as a going concern; ○ to raise sufficient capital to finance the construction of its production facility and obtain license to produce recreational marijuana; and ○ to raise sufficient capital to meet its general and administrative expenditures. The Company manages its capital structure and makes adjustments to it, based on the general economic conditions, the Company’s short-term working capital requirements, and its planned capital requirements and strategic growth initiatives. The Company’s principal source of capital is from the issuance of common shares. In order to achieve its objectives, the Company expects to spend its working capital, when applicable, and raise additional funds as required. The Company does not have any externally imposed capital requirements.

SEGMENT REPORTING

SEGMENT REPORTING	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
SEGMENT REPORTING	SEGMENT REPORTING Geographical information relating to the Company’s activities is as follows: Schedule of Geographical information activities Geographical segments Oregon Michigan Other Services Total $ $ $ $ $ Non-current assets other than financial instruments At December 31, 2023 8,187,649 4,054,332 1,761,382 - 14,003,363 At October 31, 2023 7,362,957 4,016,861 1,361,366 - 12,74,184 At October 31, 2022 4,719,260 3,741,309 - - 8,460,569 Two months ended December 31, 2023 Net revenue 1,529,088 2,012,949 - 96,050 3,638,087 Gross profit 766,291 1,597,643 - 6,840 2,370,774 Gross profit before fair value adjustment 902,603 1,235,111 - 6,840 2,144,554 Year ended October 31, 2023 Net revenue 11,001,261 11,422,908 - 929,016 23,353,185 Gross profit 5,259,439 6,791,700 - 620,375 12,671,514 Gross profit before fair value adjustment 4,615,259 6,653,234 - 620,375 11,888,868 Year ended October 31, 2022 Net revenue 8,852,104 8,905,179 - - 17,757,283 Gross profit 3,039,159 5,083,919 - - 8,123,078 Year ended October 31, 2021 Net revenue 5,152,286 3,882,332 344,055 - 9,378,673 Gross profit 2,325,304 3,585,462 189,702 - 6,100,468

NON-CONTROLLING INTERESTS

NON-CONTROLLING INTERESTS	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
NON-CONTROLLING INTERESTS	NON-CONTROLLING INTERESTS The changes to the non-controlling interest for the two months ended December 31, 2023, and the years ended October 31, 2023, 2022, and 2021, and are as follows: Schedule of non-controlling interest December 31, October 31, October 31, October 31, $ $ $ $ Balance, beginning of year 983,717 2,006,479 2,033,986 (33,383 ) Non-controlling interest’s 13% share of GR Michigan - - - 5,743 Non-controlling interest’s 100% share of Canopy 29,607 (129,279 ) (27,507 ) 2,065,718 Acquisition of 87% of Canopy - (893,483 ) - - Balance, end of year 1,013,324 983,717 2,006,479 2,033,986 23.1 Non-controlling interest in GR Michigan The following is summarized financial information for GR Michigan: Schedule of summarized financial information December 31, October 31, October 31, October 31, $ $ $ $ Current assets - - - 1,453 Non-current assets - - - - Current liabilities - - - - Non-current liabilities - - - - Net loss for the year - - - 48,867 Nine percent (9%) of GR Michigan is owned by officers and directors of the Company; this ownership is pursuant to an agreement that included their loans made to GR Michigan (Note 17.4), and 4% of GR Michigan owned by a third party. The total non-controlling ownership, including ownership by officers and directors, is 13%. 23.2 Non-controlling interest in Canopy The following is summarized financial information for Canopy, reflecting consolidation of Golden Harvests, of which Canopy is a 60% owner: Schedule of summarized financial information December 31, October 31, October 31, October 31, $ $ $ $ Current assets 4,521,194 4,192,902 3,200,701 3,093,330 Non-current assets 4,390,297 4,016,860 3,741,309 4,023,521 Current liabilities 2,275,147 2,048,167 2,337,695 1,708,330 Non-current liabilities 560,425 253,340 715,461 1,225,804 Advances due to parent - - - 530,020 Net income (loss) for the year 29,607 (129,279 ) (27,507 ) 2,196,479 In January of 2023, GR Unlimited exercised its option to acquire 87% of the membership units of Canopy from the CEO. Prior to this, ninety-six percent (96%) of Canopy was owned by officers and directors of the Company, and four percent (4%) was owned by a third party. Ownership by officers and directors, excluding the CEO, was pursuant to agreements which caused their ownership of Canopy to be equal to their ownership in GR Michigan (Note 23.2), which total 3.5%. The CEO owned 92.5% of Canopy, which was analogous to the CEO’s 5.5% ownership of GR Michigan, and an additional 87% of Canopy, which was and is equal to the Company’s 87% ownership of GR Michigan. Following GR Unlimited’s acquisition of 87% of the membership units of Canopy in January of 2023, Canopy became owned 87% by GR Unlimited; 7.5% by officers and directors; and 5.5% by the CEO.

LEGAL MATTERS

LEGAL MATTERS	2 Months Ended
	Dec. 31, 2023
Legal Matters
LEGAL MATTERS	LEGAL MATTERS On September 22, 2022, the SEC issued an Order Instituting Proceedings pursuant to Section 12(j) of the 1934 Act, against the Company alleging violations of the 1934 Act, as amended, and the rules promulgated thereunder, by failing to timely file periodic reports. Section 12(j) authorizes the SEC as it deems necessary or appropriate for the protection of investors to suspend for a period not exceeding 12 months, or to revoke, the registration of a security if the SEC finds, on the record after notice and opportunity for hearing, that the issuer of such security has failed to comply with any provision of the 1934 Act, as amended, or the rules promulgated thereunder. The Company has filed an answer to the Order Instituting Proceedings and is seeking a hearing in the matter. The Company is currently fully compliant with all of their filings, is vigorously defending itself in the matter, and is preparing to re-register its security if necessary.

TRANSITION PERIOD COMPARATIVE D

TRANSITION PERIOD COMPARATIVE DATA	2 Months Ended
	Dec. 31, 2023
Transition Period Comparative Data
TRANSITION PERIOD COMPARATIVE DATA	TRANSITION PERIOD COMPARATIVE DATA As discussed in Note 2.4, the Company’s Transition Report includes financial information for the two months ended December 31, 2023, and the years ended October 31, 2023, 2022 and 2021. The consolidated statements of financial position, the consolidated statements of comprehensive income (loss), the consolidated statements of changes in equity and the consolidated statements of cash flows for the two months ended December 31, 2023, and 2022, are summarized below. All data for the two months ended December 31, 2022, was derived from the Company’s unaudited consolidated financial statements. Schedule of Consolidated Statement Of Financial Position CONSOLIDATED STATEMENTS OF FINANCIAL POSITION December 31, December 31, $ $ ASSETS Current assets Cash 6,804,579 2,863,597 Accounts receivable 1,642,990 1,411,368 Biological assets 1,723,342 1,361,273 Inventory 5,021,290 3,490,591 Prepaid expenses and other assets 420,336 359,230 Total current assets 15,612,537 9,486,059 Property and equipment 8,820,897 7,469,962 Notes receivable 2,449,122 - Warrants asset 1,761,382 - Intangible assets and goodwill 725,668 725,668 Deferred tax assets 246,294 - TOTAL ASSETS 29,615,900 17,681,689 LIABILITIES Current liabilities Accounts payable and accrued liabilities 1,358,962 1,434,536 Current portion of lease liabilities 925,976 633,716 Current portion of long-term debt 780,358 1,113,525 Business acquisition consideration payable 360,000 360,000 Unearned revenue - 24,285 Derivative liability 7,471,519 783,854 Income tax payable 873,388 344,366 Total current liabilities 11,770,203 4,694,282 Lease liabilities 1,972,082 1,379,374 Long-term debt 82,346 1,198,336 Convertible debentures 2,459,924 1,228,104 TOTAL LIABILITIES 16,284,555 8,500,096 EQUITY Share capital 24,593,422 21,858,827 Shares issuable - 35,806 Contributed surplus 8,186,297 6,505,092 Accumulated other comprehensive loss (108,069 ) (109,613 ) Accumulated deficit (20,353,629 ) (21,114,998 ) Equity attributable to shareholders 12,318,021 7,175,114 Non-controlling interest 1,013,324 2,006,479 TOTAL EQUITY 13,331,345 9,181,593 TOTAL LIABILITIES AND EQUITY 29,615,900 17,681,689 Schedule of Consolidated Statements Of Comprehensive Income Loss CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Two months ended December 31, 2023 2022 $ $ Revenue Product sales 3,542,037 2,782,125 Service revenue 96,050 - Total revenue 3,638,087 2,782,125 Cost of goods sold Cost of finished cannabis inventory sold (1,404,323 ) (1,264,131 ) Cost of service revenues (89,210 ) - Gross profit, excluding fair value items 2,144,554 1,517,994 Realized fair value loss amounts in inventory sold (460,647 ) (395,201 ) Unrealized fair value gain on growth of biological assets 686,867 435,897 Gross profit 2,370,774 1,558,690 Expenses Accretion expense 216,493 94,411 Amortization of property and equipment 186,415 89,735 General and administrative 1,437,353 1,009,355 Share-based compensation 104,359 - Total expenses 1,944,620 1,193,501 Income from operations 426,154 365,189 Other income and (expense) Interest expense (69,164 ) (70,262 ) Other income 49,678 1,777 Gain on debt settlement - - Unrealized loss on marketable securities - - Unrealized gain on derivative liability 336,981 - Unrealized gain on warrants asset 400,016 - Loss on disposal of property and equipment (87,699 ) - Total other income (expense), net 629,812 (68,485 ) Income from operations before taxes 1,055,966 296,704 Income tax (Note 20) (383,539 ) (54,811 ) Net income 672,427 241,893 Other comprehensive income (items that may be subsequently reclassified to profit and loss): Currency translation gain 6,106 - Total comprehensive income 678,533 241,893 Gain per share attributable to shareholders – basic and diluted 0.00 0.00 Weighted average shares outstanding – basic and diluted 182,005,886 169,193,812 Net income for the year attributable to: Non-controlling interest 29,607 - Shareholders 642,820 241,893 Net income 672,427 241,893 Comprehensive income for the year attributable to: Non-controlling interest 29,607 - Shareholders 648,926 241,893 Total comprehensive income 678,533 241,893 Schedule of Statement Of Changes In Equity STATEMENT OF CHANGES IN EQUITY Number of Share Shares Contributed Accumulated other comprehensive loss Accumulated Non- Total # $ $ $ $ $ $ $ Balance - October 31, 2023 182,005,886 24,593,422 - 8,081,938 (114,175 ) (20,996,449 ) 983,717 12,548,453 Stock option vesting expense - - - 104,359 - - - 104,359 Currency translation gain - - - - 6,106 - - 6,106 Net income - - - - - 642,820 29,607 672,427 Balance – December 31, 2023 182,005,886 24,593,422 - 8,186,297 (108,069 ) (20,353,629 ) 1,013,324 13,331,345 STATEMENT OF CHANGES IN EQUITY Number of Share Shares Contributed Accumulated other comprehensive loss Accumulated Non- Total # $ $ $ $ $ $ $ Balance - October 31, 2022 170,632,611 21,858,827 35,806 6,505,092 (109,613 ) (21,356,891 ) 2,006,479 8,939,700 Net loss - - - - - 241,893 - 241,893 Balance – December 31, 2022 170,632,611 21,858,827 35,806 6,505,092 (109,613 ) (21,114,998 ) 2,006,479 9,181,593 Schedule of Consolidated Statements Of Cash Flows CONSOLIDATED STATEMENTS OF CASH FLOWS Two months ended 2023 2022 $ $ Operating activities Net income 672,427 241,893 Adjustments for non-cash items in net income: Amortization of property and equipment 186,415 89,735 Amortization of property and equipment included in costs of inventory sold 209,985 168,139 Amortization of intangible assets - - Unrealized fair value gain on growth of biological assets (686,867 ) (435,897 ) Realized fair value loss amounts in inventory sold 460,647 395,201 Deferred income taxes 224,064 - Stock option expense 104,359 - Accretion expense 216,493 94,411 Loss on disposal of property and equipment 87,699 - Unrealized gain on fair value of derivative liability (336,981 ) - Unrealized gain on warrants asset (400,016 ) - Currency translation gain 6,610 - Noncash Items In Net Loss 744,331 553,482 Changes in non-cash working capital (513,222 ) (503,647 ) Net cash provided by operating activities 231,109 49,835 Investing activities Purchase of property and equipment and intangibles (126,690 ) (101,169 ) Cash advances and loans made to other parties (1,018,596 ) - Net cash used in investing activities (1,145,286 ) (101,169 ) Financing activities Proceeds from convertible debentures - 2,000,000 Proceeds from long-term debt - - Proceeds from private placement - - Repayment of long-term debt (568,166 ) (364,414 ) Repayment of convertible debentures (126,978 ) (15,000 ) Payments of lease principal (444,347 ) (288,039 ) Net cash provided by (used in) financing activities (1,139,491 ) 1,332,547 Change in cash (2,053,668 ) 1,281,213 Cash, beginning 8,858,247 1,582,384 Cash, ending 6,804,579 2,863,597

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
SUBSEQUENT EVENTS	26. SUBSEQUENT EVENTS 26.1 Purchase of Ross Lane, Oregon Farm Property On January 12, 2024, the Company executed the option to purchase the Ross Lane property located in Central Point, Oregon for total consideration of $ 1,525,000 26.2 New Jersey Retail Investment On January 17, 2024, the Company announced that it formed Grown Rogue Retail Ventures LLC and signed a definitive agreement on January 16, 2024, to invest in and support Nile of NJ LLC, a company that is developing an adult-use dispensary in West New York, New Jersey. The investment is in the form of a secured note, in which the Company advanced $ 500,000 26.3 Warrants Acceleration On March 1, 2024, the Company announced it has accelerated the expiry date of an aggregate of 23,270,249 23,270,249 23,270,249 4.7 26.4 Illinois Expansion On March 5, 2024, the Company announced it signed a definitive agreement to form Rogue EBC, LLC, a joint venture with EBC Ventures. The joint venture has entered into a definitive agreement to acquire 100% of CannEquality, LLC, which holds a craft growers license with the Illinois Department of Agriculture. Grown Rogue will own 70% of the joint venture and has agreed to contribute up to US$ 6,000,000 26.5 Grown Rogue Increases Ownership of Michigan Operations On April 25, 2024, the Company announced that it has increased ownership in its Michigan operations from 52.2 80 2.8 0.2 2.6 0.8 5.2 10.0

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS (Policies)	2 Months Ended
	Dec. 31, 2023
Significant Accounting Policies And Judgments
Statement of Compliance	2.1 Statement of Compliance The Company’s consolidated financial statements have been prepared in accordance with IFRS as issued by the IASB and interpretations of the IFRIC. These consolidated financials are filed on the system for electronic document analysis and retrieval (SEDAR+). The Board of Directors authorized the issuance of these consolidated financial statements on April 29, 2024. The principal accounting policies adopted in the preparation of these consolidated financial statements are set forth below.
Basis of Consolidation	2.2 Basis of Consolidation The subsidiaries are those companies controlled by the Company, as the Company is exposed, or has rights, to variable returns from its involvement with the subsidiaries and has the ability to affect those returns through its power over the subsidiaries by way of its ownership and rights pertaining to the subsidiaries. The financial statements of subsidiaries are included in these consolidated financial statements from the date that control commences until the date control ceases. All intercompany balances and transactions have been eliminated upon consolidation.
Basis of Measurement	2.3 Basis of Measurement These consolidated financial statements have been prepared on a historical cost basis except for certain financial instruments and biological assets, which are measured at fair value as described herein.
Change in Fiscal Year End	2.4 Change in Fiscal Year End On January 29, 2024, the Company’s Board of Directors approved a change in the Company’s fiscal year end from October 31 to December 31, effective immediately. As a result of this change, the Company is filing this Transition Report on Form 20-F (“Transition Report”) for the two month transition period ended December 31, 2023.
Functional and Presentation Currency	2.5 Functional and Presentation Currency The Company’s functional currency is the Canadian dollar, and the functional currency of its subsidiaries is the United States dollar. These consolidated financial statements are presented in U.S. dollars. Transactions denominated in foreign currencies are initially recorded in the functional currency using exchange rates in effect at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using exchange rates prevailing at the end of the reporting period. All exchange gains and losses are included in the consolidated statements of comprehensive income (loss). For the purpose of presenting consolidated financial statements, the assets and liabilities of the Company are expressed in U.S. Dollars using exchange rates prevailing at the end of the reporting period. Income and expense items are translated at the average exchange rates for the period, unless exchange rates fluctuated significantly during that period, in which case the exchange rates at the dates of the transactions are used. Exchange differences arising, if any, are recognized in other comprehensive income (loss) and reported as currency translation reserve in shareholders’ equity. Foreign exchange gains or losses arising from a monetary item receivable from or payable to a foreign operation, the settlement of which is neither planned nor likely to occur in the foreseeable future and which, in substance, is considered to form part of the net investment in the foreign operation, are recognized in other comprehensive income (loss).
Revenue	2.6 Revenue Revenue is recognized when performance obligations under the terms of a contract with a customer are satisfied, which is upon the transfer of control of the contracted goods or provision of contracted services. Control of goods is transferred when title and physical possession of the contracted goods have been transferred to the customer, which is determined by the shipping terms and certain additional considerations. The Company does not have performance obligations subsequent to the transfer of title and physical possession of the contracted goods.
Revenues From Sales of Goods	2.6.1 Revenues From Sales of Goods Revenues from sales of goods are recognized when the transfer of ownership to the customer has occurred and the customer has accepted the product.
Service Revenue	2.6.2 Service Revenue Revenues from services are recognized when services have been provided, the income is determinable, and collectability is reasonably assured. The Company’s contract terms do not include a provision for significant post-service delivery obligations. On May 24, 2023, GR Unlimited entered into the Consulting Agreement with Goodness Growth. Under the Consulting Agreement, GR Unlimited supports Goodness Growth in the optimization of its cannabis flower products, with a particular focus on improving the quality and yield of top-grade “A” cannabis flower across its various operating markets, starting with Maryland and Minnesota. The Consulting Agreement and amendments to the Consulting Agreement provide for service revenue earned to be calculated beginning January 2023. Also see Note 13.2 for further discussion on the terms of the Consulting Agreement.
Inventory	2.7 Inventory Inventory is valued at the lower of cost and net realizable value. The capitalized cost for produced inventory includes the direct and indirect costs initially capitalized to biological assets before the transfer to inventory. The capitalized cost also includes subsequent costs such as materials, labor, depreciation and amortization expense on equipment involved in packaging, labelling and inspection. The total cost of inventory also includes the fair value adjustment which represents the fair value of the biological asset at the time of harvest and which is transferred from biological asset costs to inventory upon harvest. All direct and indirect costs related to inventory are capitalized as they are incurred; these costs are recorded ‘Cost of finished cannabis inventory sold’ on the consolidated statements of comprehensive income (loss) at the time cannabis is sold. The realized fair value amounts included in inventory sold are recorded as a separate line on the consolidated statements of comprehensive income (loss).
Cost of Finished Cannabis Inventory Sold	2.8 Cost of Finished Cannabis Inventory Sold Cost of finished cannabis inventory sold includes the value of inventory sold, excluding the fair value adjustment carried from biological assets into inventory. Cost of finished cannabis inventory sold also includes the value of inventory write downs.
Biological Assets	2.9 Biological Assets Biological assets are measured at fair value. The Company’s biological assets consist of cannabis plants. The Company capitalizes all the direct and indirect costs as incurred related to the biological transformation of the biological assets between the point of initial recognition and the point of harvest, including direct costs, indirect costs, allocated fixed and variable overheads, and depreciation and amortization of equipment used to grow plants through the harvest of the plants. Before planting, the capitalized costs approximate fair value. After planting, fair value is estimated at the fair value of the market sales price of the finished product less costs to complete. Subsequent to harvest, the recognized biological asset amount becomes the cost basis of finished goods inventory. Unrealized gains or losses arising from changes in fair value less costs to sell during the period are included in the consolidated statements of income (loss) as ‘Unrealized fair value gain on growth of biological assets.’ After sale, the amount of ‘Unrealized fair value gain on growth of biological assets’ sold is recognized as ‘Realized fair value amounts in inventory sold’.
Income (Loss) per Share	2.10 Income (Loss) per Share Basic income (loss) per share is calculated by dividing the income (loss) attributable to common shareholders by the weighted average number of common shares outstanding in the period. For all periods presented, the income (loss) attributable to common shareholders equals the reported income (loss) attributable to owners of the Company. Diluted income (loss) per share is calculated by the treasury stock method. Under the treasury stock method, the weighted average number of common shares outstanding for the calculation of diluted income (loss) per share assumes that the proceeds to be received on the exercise of dilutive share options and warrants are used to repurchase common shares at the average market price during the period.
Accounts Payable and Accrued Liabilities	2.11 Accounts Payable and Accrued Liabilities Liabilities are recognized for amounts to be paid in the future for goods or services received, whether billed by the supplier or not. Provisions are recognized when the Company has an obligation (legal or constructive) arising from a past event, and the costs to settle this obligation are both probable and able to be reliably measured.
Related Party Transactions	2.12 Related Party Transactions Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are members of key management, subject to common control, or can exert significant influence over the company. Related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties.
Property and Equipment	2.13 Property and Equipment Property and equipment are stated at cost less accumulated amortization and accumulated impairment losses, if any. Costs include borrowing costs for assets that require a substantial period of time to become ready for use. Amortization is recognized so as to recognize the cost of assets less their residual values over their useful lives, using the straight-line method. Amortization begins when an asset is available for use, meaning that it is in the location and condition necessary for it to be used in the manner intended by management. The estimated useful lives, residual values and method of amortization are reviewed at each period end, with the effect of any changes in estimated useful lives and residual values accounted for on a prospective basis. The Company capitalizes costs incurred to construct assets; when such assets are not available for use as intended by management, amortization expense is not recorded until constructed assets are placed into service. Amortization is calculated applying the following useful lives: Schedule of Amortization Furniture and fixtures 7-10 years on a straight-line basis Computer and office equipment 3-5 years on a straight-line basis Production equipment and other 5-10 years on a straight-line basis Leasehold improvements 1-40 years on a straight-line basis The carrying values of property and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. If any such indication exists, and where the carrying values exceed the estimated recoverable amount, the assets are written down to their recoverable amount, being the higher of their fair value less costs of disposal and their value in use. Fair value is the price at which the asset could be bought or sold in an orderly transaction between market participants. In assessing value in use, the estimated cash flows are discounted to their present value using a pre tax discount rate that reflects the current market assessments of the time value of money and the risks specific to the asset. Right-of-use leased assets are measured at cost, which is calculated as the amount of the initial measurement of lease liability plus any lease payments made at or before the commencement date, any initial direct costs and related restoration costs. The right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the useful life of the underlying asset. Depreciation is recognized from the commencement date of the lease.
Impairment of Long-Lived Assets	2.14 Impairment of Long-Lived Assets For all long-lived assets, except for intangible assets with indefinite useful lives and intangible assets not yet available for use, the Company reviews its carrying amount at the end of each reporting period to determine whether there is any indication that those assets have suffered an impairment loss. Where such impairment exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the greater of fair value less costs of disposal and value in use. In assessing value in use, estimated future cash flows are discounted to their present value using a pretax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Impairment losses are recognized in profit or loss. Impairment losses may be reversed in a subsequent period where the impairment no longer exists or has decreased. The carrying amount after a reversal must not exceed the carrying amount (net of depreciation) that would have been determined had no impairment loss been recognized. A reversal of impairment loss is recognized in profit or loss.
Share-based Compensation	2.15 Share-based Compensation 2.15.1 Share Based Payment Transactions Transactions with non-employees that are settled in equity instruments of the Company are measured at the fair value of the goods or services rendered. In situations where the fair value of the goods or services received by the entity as consideration cannot be reliably measured, transactions are measured at fair value of the equity instruments granted. The fair value of the share-based payments is recognized together with a corresponding increase in equity over a period that services are provided, or goods are received. 2.15.2 Equity Settled Transactions The costs of equity settled transactions with employees are measured by reference to the fair value of the equity instruments at the date on which they are granted, using the Black Scholes option pricing model. The costs of equity settled transactions are recognized, together with a corresponding increase in equity, over the period in which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (“the vesting date”). The cumulative cost is recognized for equity settled transactions at each reporting date until the vesting date reflects the Company’s best estimate of the number of equity instruments that will ultimately vest. The profit or loss charge or credit for a period represents the movement in cumulative expense recognized at the beginning and end of that period and the corresponding amount is represented in contributed surplus. No expense is recognized for awards that do not ultimately vest. 2.14.3 Share Issuance Costs Costs incurred in connection with the issuance of equity are netted against the proceeds received net of tax. Costs related to the issuance of equity and incurred prior to issuance are recorded as deferred equity issuance costs and subsequently netted against proceeds when they are received.
Income Taxes	2.16 Income Taxes Tax expense includes current and deferred tax. This expense is recognized in profit or loss, except for income tax related to the components of other comprehensive income (loss) or equity, in which case the tax expense is recognized in other comprehensive income (loss) or equity respectively. Current tax assets and liabilities are obligations or claims for the current and prior periods to be recovered from (or paid to) taxation authorities that are still outstanding at the end of the reporting period. Current tax is computed on the basis of tax profit which differs from net profit. Income taxes are calculated using tax rates and laws enacted or substantively enacted at the end of the reporting period. Deferred tax is recognized based on temporary differences between the carrying amount and the tax basis of the assets and liabilities. Any change in the net amount of deferred tax assets and liabilities is included in profit or loss. Deferred tax assets and liabilities are determined based on enacted or substantively enacted tax rates and laws that are expected to apply to taxable profit for the periods in which the assets and liabilities will be recovered or settled. Deferred tax assets are recognized when it is likely they will be realized. Deferred tax assets and liabilities are not discounted. The Company recognizes a deferred tax asset or liability for all deductible temporary differences arising from equity securities of subsidiaries, unless it is probable that the temporary difference will not reverse in the foreseeable future and the Company is able to control the timing of the reversal.
Financial Instruments	2.17 Financial Instruments 2.17.1 Financial Assets Initial Recognition The Company initially recognizes financial assets at fair value on the date that the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial asset when the contractual rights to the cash flows from the asset expire, or it transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred. Classification and measurement Under IFRS 9 - Financial Instruments Subsequent classification and measurement of financial assets depends on the Company’s business objective for managing the asset and the cash flow characteristics of the asset: - Amortized cost – Financial assets held for collection of contractual cash flows that meet the SPPI test are measured at amortized cost. Interest income is recognized as Other income (expense) in the financial statements, and gains/losses are recognized in net income (loss) when the asset is derecognized or impaired. - FVOCI – Financial assets held to achieve a particular business objective other than short term trading are designated at FVOCI. IFRS 9 also provides the ability to make an irrevocable election at initial recognition of a financial asset, on an instrument by instrument basis, to designate an equity investment that would otherwise be classified as FVTPL and that is neither held for trading nor contingent consideration arising from a business combination to be classified as FVOCI. There is no recycling of gains or losses through net income (loss). Upon derecognition of the asset, accumulated gains or losses are transferred from OCI directly to Deficit. - FVTPL – Financial assets that do not meet the criteria for amortized cost or FVOCI are measured at FVTPL. 2.17.2 Financial Liabilities The Company initially recognizes financial liabilities at fair value on the date at which the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. The subsequent measurement of financial liabilities is determined based on their classification as follows: - FVTPL – Derivative financial instruments entered into by the Company that do not meet hedge accounting criteria are classified as FVTPL. Gains or losses on these types of financial liabilities are recognized in net income (loss). - Amortized cost – All other financial liabilities are classified as amortized cost using the effective interest method. Gains and losses are recognized in net income (loss) when the liabilities are derecognized as well as through the amortization process. The following table summarizes the original measurement categories for each class of the Company’s financial assets and financial liabilities: Schedule of financial assets and financial liabilities Asset/Liability Classification Accounts receivable Amortized cost Cash and cash equivalents Amortized cost Marketable securities FVTPL Warrants asset FVTPL Accounts payable and accrued liabilities Amortized cost Long-term debt Amortized cost Interest payable Amortized cost Convertible debentures Amortized cost Derivative liabilities FVTPL Impairment IFRS 9 introduces a three-stage ECL model for determining impairment of financial assets. The expected credit loss model does not require the occurrence of a triggering event before an entity recognizes credit losses. IFRS 9 requires an entity to recognize expected credit losses upon initial recognition of a financial asset and to update the quantum of expected credit losses at the end of each reporting period to reflect changes to credit risk of the financial asset. The adoption of the ECL model did not have a material impact on the Company’s financial statements. The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the loss allowance for the financial asset is measured at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial recognition, the loss allowance is measured for the financial asset at an amount equal to twelve month expected credit losses. For trade receivables the Company applies the simplified approach to providing for expected credit losses, which allows the use of a lifetime expected loss provision. Impairment losses on financial assets carried at amortized cost are reversed in subsequent periods if the amount of the loss decreases and the decrease can be objectively related to an event occurring after the impairment was recognized.
Business Combinations	2.18 Business Combinations A business combination is a transaction or event in which the acquirer obtains control of one or more businesses and is accounted for using the acquisition method. The total consideration paid for the acquisition is the aggregate of the fair values of assets acquired, liabilities assumed, and equity instruments issued in exchange for control of the acquiree at the acquisition date. The acquisition date is the date when the Company obtains control of the acquiree. The identifiable assets acquired and liabilities assumed are recognized at their acquisition date fair values, except for deferred taxes and share-based payment awards where IFRS provides exceptions to recording the amounts at fair values. Goodwill represents the difference between total consideration paid and the fair value of the net identifiable assets acquired. Acquisition costs incurred are expensed within the consolidated statements of comprehensive income (loss). Contingent consideration is measured at its acquisition date fair value and is included as part of the consideration transferred in a business combination, subject to the applicable terms and conditions. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with IFRS 9 Financial Instruments Based on the facts and circumstances that existed at the acquisition date, management will perform a valuation analysis to allocate the purchase price based on the fair values of the identifiable assets acquired and liabilities assumed on the acquisition date. Management has one year from the acquisition date to confirm and finalize the facts and circumstances that support the finalized fair value analysis and related purchase price allocation. Until such time, these values are provisionally reported and are subject to changed. Changes to fair values and allocations are retrospectively adjusted in subsequent periods. In determining the fair value of all identifiable assets acquired and liabilities assumed, the most significant estimates generally relate to contingent consideration and intangible assets. Management exercises judgment in estimating the probability and timing of when earn-out milestones are expected to be achieved, which is used as the basis for estimating fair value. Identified intangible assets are fair valued using appropriate valuation techniques which are generally based on a forecast of the total expected future net cash flows of the acquiree. Valuations are highly dependent on the inputs used and assumptions made by management regarding the future performance of these assets and any changes in the discount rate applied. Acquisitions that do not meet the definition of a business combination are accounted for as asset acquisitions. Consideration paid for an asset acquisition is allocated to the individual identifiable assets acquired and liabilities assumed based on their relative fair values. Asset acquisitions do not give rise to goodwill. Management exercises judgment in determining the entities that it controls for consolidation and associated non-controlling interests. For financial reporting purposes, an entity is considered controlled when the Company has power over an entity and its ability to affect its economic return from the entity. The Company has power over an entity when it has existing rights that give it the ability to direct the relevant activities which can significantly affect the investee’s returns. Such power can result from contractual arrangements. However, certain contractual arrangements contain rights that are designed to protect the Company’s interest, without direct equity ownership in the entity, in which case non-controlling interests are recognized.
Intangible Assets and Goodwill	2.19 Intangible Assets and Goodwill Intangible assets are recorded at cost less accumulated amortization and any impairment losses. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Amortization of definite life intangibles is calculated on a straight-line basis over their estimated useful lives. Goodwill represents the excess of the purchase price paid for the acquisition of an entity over the fair value of the net tangible and intangible assets acquired. Goodwill is allocated to the CGU or group of CGUs which are expected to benefit from the synergies of the combination. Goodwill is not subject to amortization. Goodwill and intangible assets with an indefinite life or not yet available for use are tested for impairment annually at year-end, and whenever events or circumstances that make it more likely than not that an impairment may have occurred, such as a significant adverse change in the business climate or a decision to sell or dispose all or a portion of a reporting unit. Finite life intangible assets are tested whenever there is an indication of impairment. Goodwill and indefinite life intangible assets are tested for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Indefinite life intangible assets are tested for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Goodwill is tested for impairment based on the level at which it is monitored by management, and not at a level higher than an operating segment. The Company’s goodwill is allocated to the cannabis operating segment and the U.S. cannabis and hemp-derived market CGU. The allocation of goodwill to the CGUs or group of CGUs requires the use of judgment. An impairment loss is recognized for the amount by which the CGU’s carrying amount exceeds its recoverable amount. The recoverable amounts of the CGUs’ assets are determined based on either fair value less costs of disposal or value-in-use method. There is a material degree of uncertainty with respect to the estimates of the recoverable amounts of the CGU, given the necessity of making key economic assumptions about the future. Impairment losses recognized in respect of a CGU are first allocated to the carrying value of goodwill, and any excess is allocated to the carrying value of assets in the CGU. Any impairment is recorded in profit and loss in the period in which the impairment is identified. A reversal of an asset impairment loss is allocated to the assets of the CGU on a pro rata basis. In allocating a reversal of an impairment loss, the carrying amount of an asset shall not be increased above the lower of its recoverable amount and the carrying amount that would have been determined had no impairment loss been recognized for the asset in the prior period. Impairment losses on goodwill are not subsequently reversed.
Adoption of New Accounting Pronouncements	2.20 Adoption of New Accounting Pronouncements Amendments to IAS 41: Agriculture As part of its 2018-2020 annual improvements to the standards process of IFRS, the IASB issued amendments to IAS 41 Agriculture Fair Value Measurement Amendments to IFRS 9: Financial Instruments As part of its 2018-2020 annual improvements to the standards process of IFRS, the IASB issued amendments to IFRS 9 Financial Instruments Amendments to IAS 37: Onerous Contracts and the Cost of Fulfilling a Contract The amendment specifies that the ‘cost of fulfilling’ a contract comprises the ‘costs that relate directly to the contract’. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract or an allocation of other costs that relate directly to fulfilling contracts. The amendment is effective for annual periods beginning on or after January 1, 2022 with early application permitted. The Company adopted the amendments to IAS 37 effective November 1, 2022, which did not have a material impact to the Company’s consolidated financial statements.
New Accounting Pronouncements	2.21 New Accounting Pronouncements Amendments to IAS 1: Classification of Liabilities as Current or Non-current The amendment clarifies the requirements relating to determining if a liability should be presented as current or non-current in the statement of financial position. Under the new requirement, the assessment of whether a liability is presented as current or non-current is based on the contractual arrangements in place as at the reporting date and does not impact the amount or timing of recognition. The amendment applies retrospectively for annual reporting periods beginning on or after January 1, 2024. The Company is currently evaluating the potential impact of these amendments on the Company’s consolidated financial statements. IFRS 17 – Insurance Contracts IFRS 17 Insurance Contracts

CORPORATE INFORMATION AND DEF_2

CORPORATE INFORMATION AND DEFINED TERMS (Tables)	2 Months Ended
	Dec. 31, 2023
Corporate Information And Defined Terms
Schedule of subsidiaries and ownership	Schedule of subsidiaries and ownership Company Ownership Defined Term Grown Rogue International Inc. 100% owner of GR Unlimited The “Company” Grown Rogue Unlimited, LLC 100% by the Company “GR Unlimited” Grown Rogue Gardens, LLC 100% by GR Unlimited “GR Gardens” GRU Properties, LLC 100% by GR Unlimited “GRU Properties” GRIP, LLC 100% by GR Unlimited “GRIP” Grown Rogue Distribution, LLC 100% by GR Unlimited “GR Distribution” GR Michigan, LLC 87% by GR Unlimited “GR Michigan” Canopy Management, LLC 87% by GR Unlimited “Canopy” Golden Harvests LLC 60% by Canopy “Golden Harvests”
Schedule of defined terms related information	Schedule of defined terms related information Term Defined Term Reference General terms: International Financial Reporting Standards “IFRS” International Accounting Standards “IAS” International Accounting Standards Board “IASB” International Financial Reporting Interpretations Committee “IFRIC” United States “U.S.” United States dollar “U.S. dollar” Fair value less costs to sell “FVLCTS” Fair value through profit or loss “FVTPL” Fair value through other comprehensive income “FVOCI” Other comprehensive income “OCI” Solely payments of principal and interest “SPPI” Expected credit loss “ECL” Cash generating unit “CGU” Internal Revenue Code “IRC” U.S. Securities and Exchange Commission “SEC” Securities Exchange Act of 1934 “1934 Act” Federal Deposit Insurance Corporation “FDIC” Term Defined Term Reference Terms related to the Company’s locations: Outdoor grow property located in Trail, Oregon leased from CEO “Trail” Outdoor post-harvest facility located in Medford, Oregon leased from CEO “Lars” Terms related to officers and directors of the Company: President & Chief Executive Officer “CEO” Chief Financial Officer “CFO” Senior Vice President of GR Unlimited “SVP” Chief Operating Officer (position eliminated in December 2021) “COO” Michigan General Manager “GM” Terms related to transactions with High Street Capital Partners, LLC: High Street Capital Partners, LLC “HSCP” Note 6.1 Agreement of the Company to acquire substantially all of the assets of the growing and retail operations of HSCP “HSCP Transaction” Note 6.1 Management Services Agreement with HSCP “HSCP MSA” Note 6.1 Secured promissory note payable with a principal sum of $1,250,000 “Secured Promissory Note” Notes 6.1, 10.1 Principal Payment of $500,000 due to HSCP on May 1, 2023 “First Principal Payment” Note 10.1 Terms related to transactions with Plant-Based Investment Corp.: Plant-Based Investment Corp., formerly related party “PBIC” Unsecured promissory note agreement with PBIC of September 9, 2021 “PBIC Note” Note 10.2 The Company’s sun-grown A-flower 2021 harvest, defined in the PBIC Note “Harvest” Note 10.2 The Company’s former ownership of 2,362,204 shares of PBIC “PBIC Shares” Note 10.2 2766923 Ontario Inc., receiver of PBIC Shares from the Company as part of the settlement of the PBIC Note “Creditor” Note 10.2 Terms related to Convertible Debentures issued in December 2022: Convertible debentures with aggregate principal amount of $2,000,000 issued in December 2022 “December Convertible Debentures” Note 11.1 Purchasers of Convertible Debentures “Purchasers” Note 11.1 6,716,499 warrants issued to the Purchasers “December Warrants” Note 11.1 Terms related to Convertible Debentures issued in July 2023: Convertible debentures with aggregate principal amount of $5,000,000 issued in July 2023 “July Convertible Debentures” Note 11.2 Subscribers of Convertible Debentures “Subscribers” Note 11.2 13,737,500 warrants issued to the Subscribers “July Warrants” Note 11.2 Terms related to Convertible Debentures issued in August 2023: Convertible debentures with aggregate principal amount of $1,000,000 issued in August 2023 “August Convertible Debentures” Note 11.2.1 Subscribers of Convertible Debentures “Subscribers” Note 11.2.1 Term Defined Term Reference Terms related to December 2021 non-brokered private placement of common shares: Non-brokered private placement of common shares (“Private Placement”) for total gross proceeds of $1,300,000 “Private Placement” Note 12.3 Terms related to March 2021 brokered private placement of special warrants: Agent for March 2021 brokered private placement of special warrants “Agent” Note 13.1 March 2021 brokered private placement of special warrants “Offering” An aggregate of 1,127,758 broker warrants of the Company “Broker Warrants” Note 13.1 Compensation options, resulting from exercise of Broker Warrants “Compensation Options” Note 13.1 Warrants for consideration of advisory services issued to the Agent “Advisory Warrants” Note 13.1 The Broker Warrants and Advisory Warrants referred to collectively “Agent Warrants” Note 13.1 One unit of the Company resulting from exercise of a Compensation Option, comprised of one common share and one common share purchase warrant “Compensation Unit” Note 13.1 Warrant resulting from Compensation Option “Compensation Warrant” Note 13.1 Terms related to consulting agreement with Goodness Growth Goodness Growth Holdings, Inc. (CSE: GDNS; OTCQX: GDNSF) “Goodness Growth” Note 13.2 The consulting agreement under which the Company provides services to Goodness Growth “Consulting Agreement” Note 13.2 Volume weighted average price “VWAP” Note 13.2 Terms related to Iron Flag, LLC secured draw down promissory note Iron Flag, LLC “Iron Flag” Note 6.2.1 ABCO Garden State, LLC “ABCO” Note 6.2.1 New Jersey Cannabis Regulatory Commission “CRC” Note 6.2.1 Secured draw down promissory note “Iron Flag Promissory Note” Note 6.2.1

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS (Tables)	2 Months Ended
	Dec. 31, 2023
Significant Accounting Policies And Judgments
Schedule of Amortization	Schedule of Amortization Furniture and fixtures 7-10 years on a straight-line basis Computer and office equipment 3-5 years on a straight-line basis Production equipment and other 5-10 years on a straight-line basis Leasehold improvements 1-40 years on a straight-line basis
Schedule of financial assets and financial liabilities	Schedule of financial assets and financial liabilities Asset/Liability Classification Accounts receivable Amortized cost Cash and cash equivalents Amortized cost Marketable securities FVTPL Warrants asset FVTPL Accounts payable and accrued liabilities Amortized cost Long-term debt Amortized cost Interest payable Amortized cost Convertible debentures Amortized cost Derivative liabilities FVTPL

BIOLOGICAL ASSETS (Tables)

BIOLOGICAL ASSETS (Tables)	2 Months Ended
	Dec. 31, 2023
Schedule of Fair value of biological assets	Schedule of Fair value of biological assets December 31, October 31, October 31, $ $ $ Beginning balance 1,566,822 1,199,519 1,188,552 Increase in biological assets due to capitalized costs 1,057,764 6,792,298 5,630,863 Change in FVLCTS due to biological transformation 686,867 3,355,797 3,278,572 Transferred to inventory upon harvest (1,588,111 ) (9,780,792 ) (8,898,468 ) Ending balance 1,723,342 1,566,822 1,199,519
Schedule of Fair value of biological assets	Schedule of Fair value of biological assets Impact of 20% change December 31, October 31, December 31, October 31, Estimated selling price per pound ($/pound) $ 938 $ 945 $ 335,193 $ 340,390 Estimated stage of growth (%) 55 % 51 % $ 285,243 $ 280,663 Estimated flower yield per harvest (pound) 2,972 3,283 $ 285,243 $ 280,663

INVENTORY (Tables)

INVENTORY (Tables)	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of inventory	Schedule of inventory December 31, October 31, October 31, $ $ $ Raw materials 503,216 501,433 134,926 Work in process 3,979,335 3,677,502 2,735,000 Finished goods 538,739 315,322 261,951 Ending balance 5,021,290 4,494,257 3,131,877

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of consideration remaining	Schedule of consideration remaining Total consideration Common $ Cash paid - 479,000 Cash payable - 370,537 Common shares issued 825,000 122,376 Common shares issued 200,000 35,806 Total 1,025,000 1,007,719
Schedule of business acquisition consideration payable	Schedule of business acquisition consideration payable Business acquisition consideration payable $ Acquisition date fair value 370,537 Payments (8,000 ) Application of prepayments (4,000 ) Accretion 1,463 Balance – December 31, 2023, October 31, 2023, and 2022 360,000

OTHER INVESTMENTS, PURCHASE D_2

OTHER INVESTMENTS, PURCHASE DEPOSITS AND NOTES RECEIVABLE (Tables)	2 Months Ended
	Dec. 31, 2023
Other Investments Purchase Deposits And Notes Receivable
Schedule of Notes Receivable	Schedule of Notes Receivable Note Changes in notes receivable 6.2.1 6.2.2 Total $ Balance - October 31, 2022 - - - Advances 1,170,101 250,000 1,420,101 Accrued interest 8,758 1,667 10,425 Balance - October 31, 2023 1,178,859 251,667 1,430,526 Advances 982,758 - 982,758 Accrued interest 30,755 5,083 35,838 Balance – December 31, 2023 2,192,372 256,750 2,449,122 Current portion - - - Non-current portion 2,192,372 256,750 2,449,122

LEASES (Tables)

LEASES (Tables)	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of lease liabilities	Schedule of lease liabilities Lease liabilities December 31, October 31, October 31, $ $ $ Balance - beginning 2,918,683 2,301,129 2,360,438 Additions 528,980 2,583,661 1,030,429 Disposals (105,258 ) (292,763 ) - Interest expense on lease liabilities 58,361 272,521 243,360 Payments (502,708 ) (1,945,865 ) (1,333,098 ) Balance - ending 2,898,058 2,918,683 2,301,129 Current portion 925,976 824,271 1,025,373 Non-current portion 1,972,082 2,094,412 1,275,756
Schedule of minimum future lease payments	Schedule of minimum future lease payments Total future Less than one year 982,881 Between one and five years 2,449,475 Total minimum lease payments 3,432,356 Less amount representing interest (534,298 ) Total 2,898,058

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	2 Months Ended
	Dec. 31, 2023
Property And Equipment
Property and equipment	Property and equipment Computer and Office Production Equipment Leasehold Right-of- Total $ $ $ $ $ COST Balance - October 31, 2021 16,283 511,167 4,978,088 3,328,032 8,833,570 Additions - 34,690 3,014,807 951,377 4,000,874 Disposals - (2,825 ) (10,375 ) - (13,200 ) Balance - October 31, 2022 16,283 543,032 7,982,520 4,279,409 12,821,244 Additions - 434,736 990,469 2,583,661 4,008,866 Disposals - (3,339 ) (3,862 ) (599,707 ) (606,908 ) Balance - October 31, 2023 16,283 974,429 8,969,127 6,263,363 16,223,202 Additions - 14,109 226,921 528,980 770,010 Disposals - (70,198 ) (131,646 ) (185,826 ) (387,670 ) Balance - December 31, 2023 16,283 918,340 9,064,402 6,606,517 16,605,542 ACCUMULATED AMORTIZATION Balance - October 31, 2021 16,283 196,103 2,017,029 861,571 3,090,986 Amortization for the period - 114,197 706,567 1,181,543 2,002,307 Disposals - (895 ) (6,055 ) - (6,950 ) Balance - October 31, 2022 16,283 309,405 2,717,541 2,043,114 5,086,343 Amortization for the period - 94,518 1,108,228 1,312,968 2,515,714 Disposals - (2,584 ) (802 ) (128,735 ) (132,121 ) Balance - October 31, 2023 16,283 401,339 3,824,967 3,227,347 7,469,936 Amortization for the period - 26,866 197,164 285,392 509,422 Disposals - (54,726 ) (47,038 ) (92,949 ) (194,713 ) Balance - December 31, 2023 - 373,479 3,975,093 3,419,790 7,784,645 NET BOOK VALUE Balance - October 31, 2022 - 233,627 5,264,979 2,236,295 7,734,901 Balance - October 31, 2023 - 573,090 5,144,160 3,036,016 8,753,266 Balance – December 31, 2023 - 544,861 5,089,309 3,186,727 8,820,897

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	2 Months Ended
	Dec. 31, 2023
Intangible Assets And Goodwill
Schedule of intangible assets and goodwill	Schedule of intangible assets and goodwill Indefinite lived intangible assets and goodwill December 31, October 31, October 31, $ $ $ Balance – beginning 725,668 725,668 399,338 Additions – grower licenses - - 326,330 Balance – ending 725,668 725,668 725,668

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Long-term Debt	Long-term Debt Note Movement in long-term debt 10.1 10.2 10.3 10.4 10.5 10.6 10.7 Total $ Balance - October 31, 2021 - 600,572 249,064 280,567 150,000 142,997 786,461 2,209,661 Additions to debt 1,250,000 100,000 - - - - - 1,350,000 Settlement of debt - (706,352 ) - - - - - (706,352 ) Interest accretion - 5,780 79,046 71,443 - 36,594 295,453 488,316 Debt payments - - (25,000 ) (25,000 ) (150,000 ) (12,500 ) (520,303 ) (732,803 ) Balance - October 31, 2022 1,250,000 - 303,110 327,010 - 167,091 561,611 2,608,822 Interest accretion - - 96,985 83,752 - 43,006 187,782 411,525 Debt payments (900,000 ) - (25,000 ) (25,000 ) - (12,500 ) (669,330 ) (1,631,830 ) Balance - October 31, 2023 350,000 - 375,095 385,762 - 197,597 80,063 1,388,517 Interest accretion - - 18,355 15,418 - 3,811 4,769 42,353 Debt payments (350,000 ) - (4,167 ) (4,167 ) - (125,000 ) (84,832 ) (568,166 ) Balance - December 31, 2023 - - 389,283 397,013 - 76,408 - 862,704 Current portion - - 348,581 355,369 - 76,408 - 780,358 Non-current portion - - 40,702 41,644 - - - 82,346

CONVERTIBLE DEBENTURES (Tables)

CONVERTIBLE DEBENTURES (Tables)	2 Months Ended
	Dec. 31, 2023
Convertible Debentures
Schedule of Convertible Debentures	Schedule of Convertible Debentures $ $ $ Movement in convertible debt Note 11.1 Note 11.2 Total Balance - October 31, 2022 - - - Additions to debt 2,000,000 6,000,000 8,000,000 Derivative liability recognition (783,856 ) (3,982,944 ) (4,766,800 ) Debt settlement through conversion of shares (Note 11.1.1) (1,174,639 ) - (1,174,639 ) Interest accretion 343,556 271,651 615,207 Debt payments (137,745 ) (123,261 ) (261,006 ) Balance - October 31, 2023 247,316 2,165,446 2,412,762 Interest accretion 11,672 162,468 174,140 Debt payments (7,875 ) (119,103 ) (126,978 ) Balance - December 31, 2023 251,113 $ 2,208,811 $ 2,459,924 Current portion - - - Non-current portion 251,113 2,208,811 2,459,924
Schedule of derivative liability assumption	Schedule of derivative liability assumption Expected dividend yield Nil Risk-free interest rate 3.91 Expected life 1.92 Expected volatility 94
Schedule Of Fair Value Derivative Liability	Schedule Of Fair Value Derivative Liability Expected dividend yield Nil Risk-free interest rate 3.25 Expected life 3.53 Expected volatility 98
Schedule Of Black Scholes Option	Schedule Of Black Scholes Option Expected dividend yield Nil Risk-free interest rate 3.25 Expected life 3.63 Expected volatility 99

WARRANTS (Tables)

WARRANTS (Tables)	2 Months Ended
	Dec. 31, 2023
Warrants
Schedule of warrant activities	Schedule of warrant activities Number Weighted Average Balance - October 31, 2020 44,158,331 0.33 Issuance pursuant to private placement 8,200,000 0.20 Issuance pursuant to the Offering 23,162,579 0.30 Expiration of broker warrants (757,125 ) 0.44 ) Expiration of warrants (17,843,998 ) 0.55 Balance - October 31, 2021 56,919,787 0.22 Expiration of warrants pursuant to convertible debt deemed re-issuance (8,409,091 ) 0.16 Expiration of warrants issued pursuant to private placement to PBIC (15,000,000 ) 0.13 Balance - October 31, 2022 33,510,696 0.28 Issuance pursuant to the December Convertible Debentures (Note 11.1) 6,716,499 0.25 Issuance pursuant to the July Convertible Debentures (Note 11.2) 13,737,500 0.28 Issuance pursuant to the August Convertible Debentures (Note 11.2.1) 2,816,250 0.28 Issued pursuant to the Consulting Agreement with Goodness Growth (Note 13.2) 8,500,000 0.33 Expiration of warrants pursuant to Feb 2021 subscription (8,200,000 ) 0.20 Expiration of warrants pursuant to the Offering (Special warrant issue) (23,162,579 ) 0.30 Expiration of warrants pursuant to terminate purchase agreement (2,148,117 ) 0.44 Balance – December 31, and October 31, 2023 31,770,249 0.29
Schedule of warrant issued and outstanding	Schedule of warrant issued and outstanding Exercise price Warrants Life Expiry date 0.25 6,716,499 1.92 December 2, 2025 0.28 13,737,500 2.53 July 13, 2026 0.28 2,816,250 2.63 August 17, 2026 0.33 8,500,000 4.77 October 05, 2028 0.29 31,770,249 3.01
Schedule of Agent warrants assumption at grant date based	Schedule of Agent warrants assumption at grant date based Expected (strike) price 0.317 Risk-free interest rate 3.25 Expected life 4.77 Expected volatility 99

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	2 Months Ended
	Dec. 31, 2023
Stock Options
Schedule of stock option movements	Schedule of stock option movements Number Exercise price Balance - October 31, 2020 3,720,000 0.19 Granted to employees 3,085,000 0.20 Forfeitures by services providers (65,000 ) 0.15 Forfeitures by employees (965,000 ) 0.15 Forfeitures by employees (10,000 ) 0.22 Balance - October 31, 2021 5,765,000 0.20 Granted to employees 605,000 0.15 Forfeitures by service provider (500,000 ) 0.44 Forfeitures by employees (960,000 ) 0.15 Balance - October 31, 2022 4,910,000 0.18 Granted to employees 3,650,000 0.15 Granted to employees 400,000 0.30 Granted to service providers 2,750,000 0.15 Expiration of options to employees (430,000 ) 0.15 Expiration of options to employees (75,000 ) 0.22 Balance - October 31, 2023 11,205,000 0.17 Granted to employees 100,000 0.39 Granted to service providers 500,000 0.39 Expiration of options to employees (5,000 ) 0.15 Balance - December 31, 2023 11,800,000 0.18
Schedule of fair value of options at the grant date based	Schedule of fair value of options at the grant date based Expected dividend yield Nil Risk-free interest rate 4.56 Expected life 4.0 Expected volatility 86
Schedule of vesting terms	Schedule of vesting terms Vesting terms Description 100,000 50% on one year anniversary of grant date, 50% on second anniversary of grant date 500,000 Monthly over a year 600,000
Schedule of assumptions	Schedule of assumptions Expected dividend yield Nil Risk-free interest rate 3.89 Expected life 4.0 Expected volatility 86
Schedule of vesting terms of options granted	Schedule of vesting terms of options granted Vesting terms Description 200,000 1/3 on each anniversary of grant date 200,000 50% on one year anniversary of grant date, 50% on second anniversary of grant date 400,000 Fully vested on grant date 6,000,000 Vest on one year anniversary of grant date 6,800,000
Schedule of fair value of options vested	Schedule of fair value of options vested Expected dividend yield Nil Risk-free interest rate 2.2 Expected life 4.0 Expected volatility 86
Schedule of vesting terms options	Schedule of vesting terms options Vesting terms Description 300,000 50% on one year anniversary of grant date, 50% on second anniversary of grant date 100,000 Fully vested on grant date 205,000 Vest on one year anniversary of grant date 605,000
Schedule of fair value of Black-Scholes options	Schedule of fair value of Black-Scholes options Expected dividend yield Nil Risk-free interest rate 2.2 Expected life 4.0 Expected volatility 86
Schedule of vesting terms granted	Schedule of vesting terms granted Vesting terms Description 500,000 ½ on grant date, ½ on first anniversary of grant date 1,000,000 ½ on grant date, ½ seven months after grant date 500,000 ½ six months after grant date, ½ on first anniversary of grant date 450,000 ⅓ on each anniversary of grant date 400,000 ½ on first anniversary of grant date, ½ of anniversary of grant date 235,000 On first anniversary of grant date 3,085,000
Schedule of stock options were issued and outstanding	Schedule of stock options were issued and outstanding Exercise price Options Number Remaining Expiry period 0.15 1,840,000 1,777,500 0.5 July 2024 0.15 200,000 200,000 0.9 November 2024 0.30 1,000,000 850,000 1.3 April 2025 0.16 1,150,000 1,150,000 1.4 May 2025 0.15 85,000 85,000 1.8 November 2025 0.15 300,000 150,000 2.3 April 2026 0.15 6,225,000 400,000 3.0 January 2027 0.30 400,000 - 3.7 September 2027 0.39 600,000 41,666 3.9 November 2027 0.18 11,800,000 4,654,166 2.3

CHANGES IN NON-CASH WORKING C_2

CHANGES IN NON-CASH WORKING CAPITAL (Tables)	2 Months Ended
	Dec. 31, 2023
Changes In Non-cash Working Capital
Schedule of non cash working capital	Schedule of non cash working capital December 31, October 31, October 31, October 31, $ $ $ $ Accounts receivable 466,434 (465,465 ) (904,711 ) (412,060 ) Inventory and biological assets (344,311 ) (767,636 ) (94,595 ) (1,359,567 ) Prepaid expenses and other assets (27,549 ) (40,513 ) 5,267 (196,261 ) Accounts payable and accrued liabilities (1,115,128 ) 569,451 (124,334 ) (294,846 ) Interest payable - - (13,750 ) 4,383 Unearned revenue - (28,024 ) (95,389 ) - Deferred rent - - - (10,494 ) Income taxes payable 507,332 55,024 56,401 137,131 Total (513,222 ) (677,163 ) (1,171,111 ) (2,131,714 )

SUPPLEMENTAL CASH FLOW DISCLO_2

SUPPLEMENTAL CASH FLOW DISCLOSURE (Tables)	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule supplemental cash flow	Schedule supplemental cash flow December 31, October 31, October 31, October 31, $ $ $ $ Interest paid 69,164 358,154 400,630 168,924 Fair value of common shares issued and issuable for services - - 59,796 133,826 Fair value of common shares issued to Golden Harvests - - - 109,564 Fair value of common shares issued to Golden Harvests creditor - - 36,310 Right-of-use assets acquired through leases (Note 7) 528,980 2,583,660 1,030,429 2,642,588 Conversion of debenture into common shares 2,698,789 2,698,789 - 916,290 Derivative liability recognized as contributed surplus upon debenture conversion - - - 1,833,731 Note payable to HSCP used to acquire assets (Note 10.1) 350,000 350,000 1,250,000 -

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	2 Months Ended
	Dec. 31, 2023
Schedule of Related Party Transactions	Schedule of Related Party Transactions December 31, October 31, October 31, October 31, $ $ $ $ Salaries and consulting fees 240,105 880,195 1,118,694 875,058 Share-based compensation - - 13,043 70,040 Stock option expense 32,894 161,422 20,082 64,436 Total 272,999 1,041,617 1,151,819 1,009,534 * COO was appointed subsequent to April 30, 2021, and was paid and compensated prior to appointment; compensation for the year ended October 31, 2021, is included in the table above for comparability to past and ongoing expenses. COO’s final date of employment was December 27, 2021. ** CAO was promoted to CFO in September 2021.
Schedule of dept portions pertaining to related parties	Schedule of dept portions pertaining to related parties CEO Senior Director COO GM Total $ $ $ $ $ $ Balance - October 31, 2021 65,539 131,078 196,617 163,750 358,537 915,521 Interest 24,621 49,242 73,863 1,250 62,863 211,839 Payments (43,361 ) (86,717 ) (130,076 ) (165,000 ) (61,400 ) (486,554 ) Balance - October 31, 2022 46,799 93,603 140,404 - 360,000 640,806 Interest 15,649 31,297 46,947 - 64,800 158,693 Payments (55,778 ) (111,555 ) (167,333 ) - (64,800 ) (399,466 ) Balance - October 31, 2023 6,670 13,345 20,018 - 360,000 400,033 Interest 399 794 1,190 - 10,800 13,183 Payments (7,069 ) (14,139 ) (21,208 ) - (10,800 ) (53,216 ) Balance - December 31, 2023 - - - - 360,000 360,000
Schedule of non-brokered private placement	Schedule of non-brokered private placement Subscription Shares Warrants Chief Operating Officer 125,000 1,000,000 1,000,000 Chief Financial Officer of GR Unlimited 250,000 2,000,000 2,000,000 Chief Executive Officer 200,000 1,600,000 1,600,000 PBIC 250,000 2,000,000 2,000,000 Total 825,000 6,600,000 6,600,000

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	2 Months Ended
	Dec. 31, 2023
Financial Instruments
Schedule of credit risk	Schedule of credit risk December 31, October 31, October 31, $ $ $ Cash 6,804,579 8,858,247 1,582,384 Accounts Receivable 1,642,990 2,109,424 1,643,959 Notes Receivable 2,449,122 1,430,526 - Total 10,896,691 12,398,197 3,226,343
Schedule of exposure to credit risk	Schedule of exposure to credit risk December 31, October 31, October 31, $ $ $ Current 604,920 1,079,657 872,100 1-30 days 568,445 475,909 336,149 31 days-older 732,981 616,574 614,022 Total trade accounts receivable 1,906,346 2,172,140 1,822,271 GST /HST 110,037 102,631 86,407 Provision for bad debts (373,393 ) (165,347 ) (264,719 ) Total accounts receivable 1,642,990 2,109,424 1,643,959
Schedule of working capital accounts	Schedule of working capital accounts December 31, October 31, October 31, $ $ $ Cash 6,804,579 8,858,247 1,582,384 Current assets excluding cash 8,807,958 8,563,290 6,327,629 Total current assets 15,612,537 17,421,537 7,910,013 Current liabilities (11,770,203 ) (13,004,181 ) (5,315,904 ) Working capital 3,842,334 4,417,356 2,594,109
Schedule of assets and liabilities	Schedule of assets and liabilities Year 1 Over 1 Year Over 3 Years $ $ $ Accounts payable and accrued liabilities 1,358,962 - - Lease liabilities 925,976 1,041,614 930,468 Convertible debentures - - 2,459,924 Debt 780,358 82,346 - Business acquisition consideration payable 360,000 - - Total 3,425,296 1,123,960 3,390,392
Schedule of valuations for the asset or liability not based on observable market data	Schedule of valuations for the asset or liability not based on observable market data Level in fair Amortized Cost FVTPL Financial Assets Cash Level 1 $ 6,804,579 $ - Accounts receivable Level 2 1,642,990 - Warrants asset Level 1 - 1,761,382 Financial Liabilities Accounts payable and accrued liabilities Level 2 $ 1,358,962 $ - Debt Level 2 862,704 - Convertible debentures Level 2 2,459,924 Business acquisition consideration payable Level 2 360,000 - Derivative liability Level 2 7,471,519
Schedule of carrying values for the asset or liability not based on observable market data	Schedule of carrying values for the asset or liability not based on observable market data Level in fair Amortized Cost FVTPL Financial Assets Cash Level 1 $ 8,858,247 $ - Accounts receivable Level 2 2,109,424 - Warrants asset Level 1 - 1,361,366 Financial Liabilities Accounts payable and accrued liabilities Level 2 $ 2,359,750 $ - Debt Level 2 1,388,517 - Convertible debentures Level 2 2,412,762 Business acquisition consideration payable Level 2 360,000 - Derivative liability Level 2 7,808,500
Schedule of financial instruments for the asset or liability not based on observable market data	Schedule of financial instruments for the asset or liability not based on observable market data Level in fair Amortized Cost FVTPL Financial Assets Cash Level 1 $ 1,582,384 $ - Accounts receivable Level 2 1,643,959 - Financial Liabilities Accounts payable and accrued liabilities Level 2 $ 1,821,875 $ - Debt Level 2 2,608,822 - Business acquisition consideration payable Level 2 360,000 -

GENERAL AND ADMINISTRATIVE EX_2

GENERAL AND ADMINISTRATIVE EXPENSES (Tables)	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of General and administrative expenses	Schedule of General and administrative expenses December 31, October 31, October 31, October 31, $ $ $ $ Office, banking, travel, and overheads 470,821 1,960,696 1,929,385 1,158,975 Professional services 59,701 585,342 456,532 767,050 Salaries and benefits 906,831 3,919,839 3,466,319 2,057,225 Total 1,437,353 6,465,877 5,852,236 3,983,250

INCOME TAXES (Tables)

INCOME TAXES (Tables)	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of income tax expense	Schedule of income tax expense Two months ended Year ended Year ended Year ended $ $ $ $ Current expense: Federal 122,714 498,435 217,571 113,699 State 29,933 68,861 27,787 36,844 Adjustment to prior years provision versus statutory tax returns 6,827 273,994 - - Total current expense: 159,474 841,290 245,358 150,543 Deferred expense (benefit): Federal 184,510 (1,354,696 ) (990,452 ) (1,288,637 ) State 39,554 (389,828 ) (350,374 ) (322,400 ) Change in unrecognized deductible temporary differences - 1,274,166 1,340,826 1,611,037 Total deferred (benefit): 224,064 (470,358 ) - - Total income tax expense: 383,539 370,932 245,359 150,543
Schedule of income tax recovery	Schedule of income tax recovery Two months ended Year ended Year ended Year ended $ $ $ $ Gain (Loss) from operations before taxes 1,055,966 (291,388 ) 665,309 (864,202 ) Statutory tax rates 27.37 % 24.46 % 27.25 % 27.25 % Expected income tax (recovery) 289,056 (71,275 ) 181,297 (235,495 ) Change in statutory tax rates and FX rates (2,030 ) 21,890 92,662 84,952 Nondeductible expenses (180,803 ) 1,069,536 38,802 (42,264 ) Deferral adjustments 224,064 (1,189,931 ) (1,374,372 ) (1,260,938 ) Change in unrecognized deductible temporary differences - 1,274,166 1,340,826 1,611,038 Net operating loss 46,425 (1,323,949 ) - - Fiscal year to calendar year adjustment - 316,501 (33,856 ) (6,749 ) Adjustment to prior years provision versus statutory tax returns 6,827 273,994 - - Total income tax expense: 383,539 370,932 245,358 150,543
Schedule of non-capital losses	Schedule of non-capital losses Two months ended Year ended Year ended Year ended $ $ $ $ Property, plant and equipment 8,061 127,305 - - Inventory 129,573 127,846 - - ROU Leases (168,327 ) (108,206 ) - - Net Operating Loss Carryforward (federal) 274,831 318,614 - - Net Operating Loss Carryforward (state) 2,156 4,799 - - Net deferred tax assets: 246,294 470,358 - -

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of Geographical information activities	Schedule of Geographical information activities Geographical segments Oregon Michigan Other Services Total $ $ $ $ $ Non-current assets other than financial instruments At December 31, 2023 8,187,649 4,054,332 1,761,382 - 14,003,363 At October 31, 2023 7,362,957 4,016,861 1,361,366 - 12,74,184 At October 31, 2022 4,719,260 3,741,309 - - 8,460,569 Two months ended December 31, 2023 Net revenue 1,529,088 2,012,949 - 96,050 3,638,087 Gross profit 766,291 1,597,643 - 6,840 2,370,774 Gross profit before fair value adjustment 902,603 1,235,111 - 6,840 2,144,554 Year ended October 31, 2023 Net revenue 11,001,261 11,422,908 - 929,016 23,353,185 Gross profit 5,259,439 6,791,700 - 620,375 12,671,514 Gross profit before fair value adjustment 4,615,259 6,653,234 - 620,375 11,888,868 Year ended October 31, 2022 Net revenue 8,852,104 8,905,179 - - 17,757,283 Gross profit 3,039,159 5,083,919 - - 8,123,078 Year ended October 31, 2021 Net revenue 5,152,286 3,882,332 344,055 - 9,378,673 Gross profit 2,325,304 3,585,462 189,702 - 6,100,468

NON-CONTROLLING INTERESTS (Tabl

NON-CONTROLLING INTERESTS (Tables)	2 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of non-controlling interest	Schedule of non-controlling interest December 31, October 31, October 31, October 31, $ $ $ $ Balance, beginning of year 983,717 2,006,479 2,033,986 (33,383 ) Non-controlling interest’s 13% share of GR Michigan - - - 5,743 Non-controlling interest’s 100% share of Canopy 29,607 (129,279 ) (27,507 ) 2,065,718 Acquisition of 87% of Canopy - (893,483 ) - - Balance, end of year 1,013,324 983,717 2,006,479 2,033,986
Schedule of summarized financial information	Schedule of summarized financial information December 31, October 31, October 31, October 31, $ $ $ $ Current assets - - - 1,453 Non-current assets - - - - Current liabilities - - - - Non-current liabilities - - - - Net loss for the year - - - 48,867
Schedule of summarized financial information	Schedule of summarized financial information December 31, October 31, October 31, October 31, $ $ $ $ Current assets 4,521,194 4,192,902 3,200,701 3,093,330 Non-current assets 4,390,297 4,016,860 3,741,309 4,023,521 Current liabilities 2,275,147 2,048,167 2,337,695 1,708,330 Non-current liabilities 560,425 253,340 715,461 1,225,804 Advances due to parent - - - 530,020 Net income (loss) for the year 29,607 (129,279 ) (27,507 ) 2,196,479

TRANSITION PERIOD COMPARATIVE_2

TRANSITION PERIOD COMPARATIVE DATA (Tables)	2 Months Ended
	Dec. 31, 2023
Transition Period Comparative Data
Schedule of Consolidated Statement Of Financial Position	Schedule of Consolidated Statement Of Financial Position CONSOLIDATED STATEMENTS OF FINANCIAL POSITION December 31, December 31, $ $ ASSETS Current assets Cash 6,804,579 2,863,597 Accounts receivable 1,642,990 1,411,368 Biological assets 1,723,342 1,361,273 Inventory 5,021,290 3,490,591 Prepaid expenses and other assets 420,336 359,230 Total current assets 15,612,537 9,486,059 Property and equipment 8,820,897 7,469,962 Notes receivable 2,449,122 - Warrants asset 1,761,382 - Intangible assets and goodwill 725,668 725,668 Deferred tax assets 246,294 - TOTAL ASSETS 29,615,900 17,681,689 LIABILITIES Current liabilities Accounts payable and accrued liabilities 1,358,962 1,434,536 Current portion of lease liabilities 925,976 633,716 Current portion of long-term debt 780,358 1,113,525 Business acquisition consideration payable 360,000 360,000 Unearned revenue - 24,285 Derivative liability 7,471,519 783,854 Income tax payable 873,388 344,366 Total current liabilities 11,770,203 4,694,282 Lease liabilities 1,972,082 1,379,374 Long-term debt 82,346 1,198,336 Convertible debentures 2,459,924 1,228,104 TOTAL LIABILITIES 16,284,555 8,500,096 EQUITY Share capital 24,593,422 21,858,827 Shares issuable - 35,806 Contributed surplus 8,186,297 6,505,092 Accumulated other comprehensive loss (108,069 ) (109,613 ) Accumulated deficit (20,353,629 ) (21,114,998 ) Equity attributable to shareholders 12,318,021 7,175,114 Non-controlling interest 1,013,324 2,006,479 TOTAL EQUITY 13,331,345 9,181,593 TOTAL LIABILITIES AND EQUITY 29,615,900 17,681,689
Schedule of Consolidated Statements Of Comprehensive Income Loss	Schedule of Consolidated Statements Of Comprehensive Income Loss CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Two months ended December 31, 2023 2022 $ $ Revenue Product sales 3,542,037 2,782,125 Service revenue 96,050 - Total revenue 3,638,087 2,782,125 Cost of goods sold Cost of finished cannabis inventory sold (1,404,323 ) (1,264,131 ) Cost of service revenues (89,210 ) - Gross profit, excluding fair value items 2,144,554 1,517,994 Realized fair value loss amounts in inventory sold (460,647 ) (395,201 ) Unrealized fair value gain on growth of biological assets 686,867 435,897 Gross profit 2,370,774 1,558,690 Expenses Accretion expense 216,493 94,411 Amortization of property and equipment 186,415 89,735 General and administrative 1,437,353 1,009,355 Share-based compensation 104,359 - Total expenses 1,944,620 1,193,501 Income from operations 426,154 365,189 Other income and (expense) Interest expense (69,164 ) (70,262 ) Other income 49,678 1,777 Gain on debt settlement - - Unrealized loss on marketable securities - - Unrealized gain on derivative liability 336,981 - Unrealized gain on warrants asset 400,016 - Loss on disposal of property and equipment (87,699 ) - Total other income (expense), net 629,812 (68,485 ) Income from operations before taxes 1,055,966 296,704 Income tax (Note 20) (383,539 ) (54,811 ) Net income 672,427 241,893 Other comprehensive income (items that may be subsequently reclassified to profit and loss): Currency translation gain 6,106 - Total comprehensive income 678,533 241,893 Gain per share attributable to shareholders – basic and diluted 0.00 0.00 Weighted average shares outstanding – basic and diluted 182,005,886 169,193,812 Net income for the year attributable to: Non-controlling interest 29,607 - Shareholders 642,820 241,893 Net income 672,427 241,893 Comprehensive income for the year attributable to: Non-controlling interest 29,607 - Shareholders 648,926 241,893 Total comprehensive income 678,533 241,893
Schedule of Statement Of Changes In Equity	Schedule of Statement Of Changes In Equity STATEMENT OF CHANGES IN EQUITY Number of Share Shares Contributed Accumulated other comprehensive loss Accumulated Non- Total # $ $ $ $ $ $ $ Balance - October 31, 2023 182,005,886 24,593,422 - 8,081,938 (114,175 ) (20,996,449 ) 983,717 12,548,453 Stock option vesting expense - - - 104,359 - - - 104,359 Currency translation gain - - - - 6,106 - - 6,106 Net income - - - - - 642,820 29,607 672,427 Balance – December 31, 2023 182,005,886 24,593,422 - 8,186,297 (108,069 ) (20,353,629 ) 1,013,324 13,331,345 STATEMENT OF CHANGES IN EQUITY Number of Share Shares Contributed Accumulated other comprehensive loss Accumulated Non- Total # $ $ $ $ $ $ $ Balance - October 31, 2022 170,632,611 21,858,827 35,806 6,505,092 (109,613 ) (21,356,891 ) 2,006,479 8,939,700 Net loss - - - - - 241,893 - 241,893 Balance – December 31, 2022 170,632,611 21,858,827 35,806 6,505,092 (109,613 ) (21,114,998 ) 2,006,479 9,181,593
Schedule of Consolidated Statements Of Cash Flows	Schedule of Consolidated Statements Of Cash Flows CONSOLIDATED STATEMENTS OF CASH FLOWS Two months ended 2023 2022 $ $ Operating activities Net income 672,427 241,893 Adjustments for non-cash items in net income: Amortization of property and equipment 186,415 89,735 Amortization of property and equipment included in costs of inventory sold 209,985 168,139 Amortization of intangible assets - - Unrealized fair value gain on growth of biological assets (686,867 ) (435,897 ) Realized fair value loss amounts in inventory sold 460,647 395,201 Deferred income taxes 224,064 - Stock option expense 104,359 - Accretion expense 216,493 94,411 Loss on disposal of property and equipment 87,699 - Unrealized gain on fair value of derivative liability (336,981 ) - Unrealized gain on warrants asset (400,016 ) - Currency translation gain 6,610 - Noncash Items In Net Loss 744,331 553,482 Changes in non-cash working capital (513,222 ) (503,647 ) Net cash provided by operating activities 231,109 49,835 Investing activities Purchase of property and equipment and intangibles (126,690 ) (101,169 ) Cash advances and loans made to other parties (1,018,596 ) - Net cash used in investing activities (1,145,286 ) (101,169 ) Financing activities Proceeds from convertible debentures - 2,000,000 Proceeds from long-term debt - - Proceeds from private placement - - Repayment of long-term debt (568,166 ) (364,414 ) Repayment of convertible debentures (126,978 ) (15,000 ) Payments of lease principal (444,347 ) (288,039 ) Net cash provided by (used in) financing activities (1,139,491 ) 1,332,547 Change in cash (2,053,668 ) 1,281,213 Cash, beginning 8,858,247 1,582,384 Cash, ending 6,804,579 2,863,597

CORPORATE INFORMATION AND DEF_3

CORPORATE INFORMATION AND DEFINED TERMS (Details)	2 Months Ended
	Dec. 31, 2023
Grown Rogue International Inc [Member]
IfrsStatementLineItems [Line Items]
Company	Grown Rogue International Inc.
Ownership	100% owner of GR Unlimited
Defined term	The “Company”
Grown Rogue Unlimited L L C [Member]
IfrsStatementLineItems [Line Items]
Company	Grown Rogue Unlimited, LLC
Ownership	100% by the Company
Defined term	“GR Unlimited”
Grown Rogue Gardens L L C [Member]
IfrsStatementLineItems [Line Items]
Company	Grown Rogue Gardens, LLC
Ownership	100% by GR Unlimited
Defined term	“GR Gardens”
G R U Properties L L C [Member]
IfrsStatementLineItems [Line Items]
Company	GRU Properties, LLC
Ownership	100% by GR Unlimited
Defined term	“GRU Properties”
G R I P L L C [Member]
IfrsStatementLineItems [Line Items]
Company	GRIP, LLC
Ownership	100% by GR Unlimited
Defined term	“GRIP”
Grown Rogue Distribution L L C [Member]
IfrsStatementLineItems [Line Items]
Company	Grown Rogue Distribution, LLC
Ownership	100% by GR Unlimited
Defined term	“GR Distribution”
G R Michigan L L C [Member]
IfrsStatementLineItems [Line Items]
Company	GR Michigan, LLC
Ownership	87% by GR Unlimited
Defined term	“GR Michigan”
Canopy Management L L C [Member]
IfrsStatementLineItems [Line Items]
Company	Canopy Management, LLC
Ownership	87% by GR Unlimited
Defined term	“Canopy”
Golden Harvests L L C [Member]
IfrsStatementLineItems [Line Items]
Company	Golden Harvests LLC
Ownership	60% by Canopy
Defined term	“Golden Harvests”

CORPORATE INFORMATION AND DEF_4

CORPORATE INFORMATION AND DEFINED TERMS (Details 1)	2 Months Ended
	Dec. 31, 2023
Convertible Debentures [Member]
IfrsStatementLineItems [Line Items]
Defined term	“December Convertible Debentures”
Terms related to Convertible Debentures issued in December 2022	Convertible debentures with aggregate principal amount of $2,000,000 issued in December 2022
Purchasers Of Convertible Debentures [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Purchasers”
Terms related to Convertible Debentures issued in December 2022	Purchasers of Convertible Debentures
Warrants Issued To The Purchasers [Member]
IfrsStatementLineItems [Line Items]
Defined term	“December Warrants”
Terms related to Convertible Debentures issued in December 2022	6,716,499 warrants issued to the Purchasers
Convertible Debentures 1 [Member]
IfrsStatementLineItems [Line Items]
Defined term	“July Convertible Debentures”
Terms related to Convertible Debentures issued in July 2023	Convertible debentures with aggregate principal amount of $5,000,000 issued in July 2023
Subscribers Of Convertible Debentures [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Subscribers”
Terms related to Convertible Debentures issued in July 2023	Subscribers of Convertible Debentures
Terms related to Convertible Debentures issued in August 2023	Subscribers of Convertible Debentures
Warrants Issued To The Subscribers [Member]
IfrsStatementLineItems [Line Items]
Defined term	“July Warrants”
Terms related to Convertible Debentures issued in July 2023	13,737,500 warrants issued to the Subscribers
Convertible Debentures 2 [Member]
IfrsStatementLineItems [Line Items]
Defined term	“August Convertible Debentures”
Terms related to Convertible Debentures issued in August 2023	Convertible debentures with aggregate principal amount of $1,000,000 issued in August 2023
Private Placements [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Private Placement”
Terms related to non-brokered private placement of common shares	Non-brokered private placement of common shares (“Private Placement”) for total gross proceeds of $1,300,000
Agent Brokered Private Placement Of Special Warrants [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Agent”
Terms related to brokered private placement of special warrants	Agent for March 2021 brokered private placement of special warrants
Brokered Private Placement Of Special Warrants [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Offering”
Terms related to brokered private placement of special warrants	March 2021 brokered private placement of special warrants
An Aggregate Of Broker Warrants Of The Company [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Broker Warrants”
Terms related to brokered private placement of special warrants	An aggregate of 1,127,758 broker warrants of the Company
Compensation Options Resulting From Exercise Of Broker Warrants [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Compensation Options”
Terms related to brokered private placement of special warrants	Compensation options, resulting from exercise of Broker Warrants
Warrants For Consideration Of Advisory Services Issued To The Agent [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Advisory Warrants”
Terms related to brokered private placement of special warrants	Warrants for consideration of advisory services issued to the Agent
The Broker Warrants And Advisory Warrants Referred To Collectively [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Agent Warrants”
Terms related to brokered private placement of special warrants	The Broker Warrants and Advisory Warrants referred to collectively
One Unit Of The Company Resulting From Exercise Of A Compensation Option [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Compensation Unit”
Terms related to brokered private placement of special warrants	One unit of the Company resulting from exercise of a Compensation Option, comprised of one common share and one common share purchase warrant
Warrant Resulting From Compensation Option [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Compensation Warrant”
Terms related to brokered private placement of special warrants	Warrant resulting from Compensation Option
International Financial Reporting Standards [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	International Financial Reporting Standards
Defined term	“IFRS”
International Accounting Standards [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	International Accounting Standards
Defined term	“IAS”
International Accounting Standards Board [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	International Accounting Standards Board
Defined term	“IASB”
International Financial Reporting Interpretations Committee [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	International Financial Reporting Interpretations Committee
Defined term	“IFRIC”
United States [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	United States
Defined term	“U.S.”
United States Dollar [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	United States dollar
Defined term	“U.S. dollar”
Fair Value Less Costs To Sell [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	Fair value less costs to sell
Defined term	“FVLCTS”
Fair Value Through Profit Or Loss [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	Fair value through profit or loss
Defined term	“FVTPL”
Fair Value Through Other Comprehensive Income [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	Fair value through other comprehensive income
Defined term	“FVOCI”
Other Comprehensive Incomes [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	Other comprehensive income
Defined term	“OCI”
Solely Payments Of Principal And Interest [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	Solely payments of principal and interest
Defined term	“SPPI”
Expected Credit Loss [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	Expected credit loss
Defined term	“ECL”
Cash Generating Unit [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	Cash generating unit
Defined term	“CGU”
Internal Revenue Code [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	Internal Revenue Code
Defined term	“IRC”
U S Securities And Exchange Commission [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	U.S. Securities and Exchange Commission
Defined term	“SEC”
Securities Exchange Act Of 1934 [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	Securities Exchange Act of 1934
Defined term	“1934 Act”
Federal Deposit Insurance Corporation [Member]
IfrsStatementLineItems [Line Items]
GeneralTerms	Federal Deposit Insurance Corporation
Defined term	“FDIC”
Outdoor Grow Property Located In Trail Oregon Leased From C E O [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Trail”
Terms related to companys locations	Outdoor grow property located in Trail, Oregon leased from CEO
Outdoor Post Harvest Facility Located In Medford Oregon Leased From C E O [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Lars”
Terms related to companys locations	Outdoor post-harvest facility located in Medford, Oregon leased from CEO
President And Chief Executive Officer [Member]
IfrsStatementLineItems [Line Items]
Defined term	“CEO”
Terms related to officers and directors of the Company	President & Chief Executive Officer
Chief Financial Officer [Member]
IfrsStatementLineItems [Line Items]
Defined term	“CFO”
Terms related to officers and directors of the Company	Chief Financial Officer
Senior Vice President Of G R Unlimited [Member]
IfrsStatementLineItems [Line Items]
Defined term	“SVP”
Terms related to officers and directors of the Company	Senior Vice President of GR Unlimited
Chief Operating Officer [Member]
IfrsStatementLineItems [Line Items]
Defined term	“COO”
Terms related to officers and directors of the Company	Chief Operating Officer (position eliminated in December 2021)
Michigan General Manager [Member]
IfrsStatementLineItems [Line Items]
Defined term	“GM”
Terms related to officers and directors of the Company	Michigan General Manager
High Street Capital Partners L L C [Member]
IfrsStatementLineItems [Line Items]
Defined term	“HSCP”
Terms related to transactions with High Street Capital Partners, LLC	High Street Capital Partners, LLC
Agreement Of The Company To Acquire Substantially All Of The Assets Of The Growing And Retail Operations Of H S C P [Member]
IfrsStatementLineItems [Line Items]
Defined term	“HSCP Transaction”
Terms related to transactions with High Street Capital Partners, LLC	Agreement of the Company to acquire substantially all of the assets of the growing and retail operations of HSCP
Management Services Agreement With H S C P [Member]
IfrsStatementLineItems [Line Items]
Defined term	“HSCP MSA”
Terms related to transactions with High Street Capital Partners, LLC	Management Services Agreement with HSCP
Secured Promissory Note Payable With A Principal Sum [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Secured Promissory Note”
Terms related to transactions with High Street Capital Partners, LLC	Secured promissory note payable with a principal sum of $1,250,000
Principal Payment Of Due To H S C P [Member]
IfrsStatementLineItems [Line Items]
Defined term	“First Principal Payment”
Terms related to transactions with High Street Capital Partners, LLC	Principal Payment of $500,000 due to HSCP on May 1, 2023
Plant Based Investment Corp Formerly Related Party [Member]
IfrsStatementLineItems [Line Items]
Defined term	“PBIC”
Terms related to transactions with Plant-Based Investment Corp	Plant-Based Investment Corp., formerly related party
Unsecured Promissory Note Agreement With P B I C [Member]
IfrsStatementLineItems [Line Items]
Defined term	“PBIC Note”
Terms related to transactions with Plant-Based Investment Corp	Unsecured promissory note agreement with PBIC of September 9, 2021
The Companys Sun Grown Aflower Harvest Defined In The P B I C Note [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Harvest”
Terms related to transactions with Plant-Based Investment Corp	The Company’s sun-grown A-flower 2021 harvest, defined in the PBIC Note
The Companys Former Ownership Of Shares Of P B I C [Member]
IfrsStatementLineItems [Line Items]
Defined term	“PBIC Shares”
Terms related to transactions with Plant-Based Investment Corp	The Company’s former ownership of 2,362,204 shares of PBIC
Ontario Inc Receiver Of P B I C Shares From The Company As Part Of The Settlement Ofthe P B I C Note [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Creditor”
Terms related to transactions with Plant-Based Investment Corp	2766923 Ontario Inc., receiver of PBIC Shares from the Company as part of the settlement of the PBIC Note
Goodness Growth Holdings Inc [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Goodness Growth”
Terms related to consulting agreement with Goodness Growth	Goodness Growth Holdings, Inc. (CSE: GDNS; OTCQX: GDNSF)
The Consulting Agreement Under Which The Company Provides Services To Goodness Growth [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Consulting Agreement”
Terms related to consulting agreement with Goodness Growth	The consulting agreement under which the Company provides services to Goodness Growth
Volume Weighted Average Price [Member]
IfrsStatementLineItems [Line Items]
Defined term	“VWAP”
Terms related to consulting agreement with Goodness Growth	Volume weighted average price
Iron Flag L L C [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Iron Flag”
Terms related to ABCO Garden State, LLC secured draw down promissory note	Iron Flag, LLC
A B C O Garden State L L C [Member]
IfrsStatementLineItems [Line Items]
Defined term	“ABCO”
Terms related to ABCO Garden State, LLC secured draw down promissory note	ABCO Garden State, LLC
New Jersey Cannabis Regulatory Commission [Member]
IfrsStatementLineItems [Line Items]
Defined term	“CRC”
Terms related to ABCO Garden State, LLC secured draw down promissory note	New Jersey Cannabis Regulatory Commission
Secured Draw Down Promissory Note [Member]
IfrsStatementLineItems [Line Items]
Defined term	“Iron Flag Promissory Note”
Terms related to ABCO Garden State, LLC secured draw down promissory note	Secured draw down promissory note

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS (Details)	2 Months Ended
	Dec. 31, 2023
Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Amortization Useful life	7-10
Computer equipment [member]
IfrsStatementLineItems [Line Items]
Amortization Useful life	3-5
Production equipment and other [member]
IfrsStatementLineItems [Line Items]
Amortization Useful life	5-10
Leasehold improvements [member]
IfrsStatementLineItems [Line Items]
Amortization Useful life	1-40

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS (Details 1)	2 Months Ended
	Dec. 31, 2023
Accounts Receivables [Member]
IfrsStatementLineItems [Line Items]
Classification	Amortized cost
Cash And Cash Equivalent [Member]
IfrsStatementLineItems [Line Items]
Classification	Amortized cost
Marketable Securities [Member]
IfrsStatementLineItems [Line Items]
Classification	FVTPL
Warrants Asset [Member]
IfrsStatementLineItems [Line Items]
Classification	FVTPL
Accounts Payable And Accrued Liabilitie [Member]
IfrsStatementLineItems [Line Items]
Classification	Amortized cost
Long Term Debts [Member]
IfrsStatementLineItems [Line Items]
Classification	Amortized cost
Interest Payables [member]
IfrsStatementLineItems [Line Items]
Classification	Amortized cost
Convertible Debentures [Member]
IfrsStatementLineItems [Line Items]
Classification	Amortized cost
Derivative Liability [Member]
IfrsStatementLineItems [Line Items]
Classification	FVTPL

BIOLOGICAL ASSETS (Details)

BIOLOGICAL ASSETS (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022
Beginning Balance	$ 1,566,822	$ 1,199,519	$ 1,188,552
Increase in biological assets due to capitalized costs	1,057,764	6,792,298	5,630,863
Change in FVLCTS due to biological transformation	686,867	3,355,797	3,278,572
Transferred to inventory upon harvest	(1,588,111)	(9,780,792)	(8,898,468)
Ending Balance	$ 1,723,342	$ 1,566,822	$ 1,199,519

BIOLOGICAL ASSETS (Details 1)

BIOLOGICAL ASSETS (Details 1) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023
Estimated selling price per lb	$ 938	$ 945
Impact of change in estimated selling price	$ 335,193	$ 340,390
Estimated stage of growth	55%	51%
Impact of change in estimated stage of growth	$ 285,243	$ 280,663
Estimated flower yield per harvest (lb)	$ 2,972	$ 3,283
Impact of change in estimated flower yield	$ 285,243	$ 280,663

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022
Notes and other explanatory information [abstract]
Raw materials	$ 503,216	$ 501,433	$ 134,926
Work in process	3,979,335	3,677,502	2,735,000
Finished goods	538,739	315,322	261,951
Ending balance	$ 5,021,290	$ 4,494,257	$ 3,131,877

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Notes and other explanatory information [abstract]
Inventory expenses	$ 1,404,323	$ 11,155,676	$ 9,227,439	$ 3,997,617

BUSINESS COMBINATIONS (Details)

BUSINESS COMBINATIONS (Details) - USD ($)				1 Months Ended	2 Months Ended	12 Months Ended
	Apr. 25, 2024	Jul. 13, 2023	Jan. 10, 2023	Aug. 30, 2023	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022
IfrsStatementLineItems [Line Items]
Cash paid	$ 2,600,000
Common shares issued, shares		10,151,250		1,022,025		10,151,250	1,022,025
Common shares issuable		$ 2,428,656		$ 270,133
Golden Harvests L L C [Member]
IfrsStatementLineItems [Line Items]
Cash paid, shares
Cash paid					$ 479,000
Cash payable, shares
Cash payable					$ 370,537
Common shares issued, shares					825,000
Common shares issued					$ 122,376
Common shares issuable, shares			200,000		200,000
Common shares issuable			$ 35,806		$ 35,806
Total, shares					1,025,000
Total					$ 1,007,719

BUSINESS COMBINATIONS (Details

BUSINESS COMBINATIONS (Details 1)	2 Months Ended
	Dec. 31, 2023 USD ($)
Notes and other explanatory information [abstract]
Acquisition date fair value	$ 370,537
Payments	(8,000)
Application of prepayments	(4,000)
Accretion	1,463
Balance – December 31, 2023, October 31, 2023, and 2022	$ 360,000

BUSINESS COMBINATIONS (Detail_2

BUSINESS COMBINATIONS (Details Narrative) - USD ($)			1 Months Ended	2 Months Ended
	Jul. 13, 2023	Jan. 10, 2023	Aug. 30, 2023	Dec. 31, 2023
IfrsStatementLineItems [Line Items]
Common shares issuable	$ 2,428,656		$ 270,133
Golden Harvests [Member]
IfrsStatementLineItems [Line Items]
Business combination description				On May 1, 2021, the Company acquired a controlling 60% interest in Golden Harvests for aggregate consideration of $1,007,719 comprised of 1,025,000 common shares of the Company with a fair value of $158,181 and cash payments of $849,536. Consideration remaining to be paid at the date of these consolidated financial statements included cash payments of $360,000.
Golden Harvests L L C [Member]
IfrsStatementLineItems [Line Items]
Common shares issuable, shares		200,000		200,000
Common shares issuable		$ 35,806		$ 35,806

OTHER INVESTMENTS, PURCHASE D_3

OTHER INVESTMENTS, PURCHASE DEPOSITS AND NOTES RECEIVABLE (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023
Note 6. 2. 1 [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023	$ 1,178,859
Advances	982,758	1,170,101
Accrued interest	30,755	8,758
Balance – December 31, 2023	2,192,372	1,178,859
Current portion
Non-current portion	2,192,372
Note 6. 2. 2 [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023	251,667
Advances		250,000
Accrued interest	5,083	1,667
Balance – December 31, 2023	256,750	251,667
Current portion
Non-current portion	256,750
Total [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023	1,430,526
Advances	982,758	1,420,101
Accrued interest	35,838	10,425
Balance – December 31, 2023	2,449,122	$ 1,430,526
Current portion
Non-current portion	$ 2,449,122

OTHER INVESTMENTS, PURCHASE D_4

OTHER INVESTMENTS, PURCHASE DEPOSITS AND NOTES RECEIVABLE (Details Narrative) - USD ($)			2 Months Ended	12 Months Ended
	Oct. 04, 2023	Oct. 03, 2023	Dec. 31, 2023	Oct. 31, 2023
IfrsStatementLineItems [Line Items]
Total consideration			$ 750,000
High Street Capital Partners [Member]
IfrsStatementLineItems [Line Items]
Total consideration			3,000,000
Iron Flag Draw Down Promissory Note [Member]
IfrsStatementLineItems [Line Items]
Aggregate amount	$ 4,000,000
Outstanding balance			2,152,859	$ 1,170,101
Accrued interest receivable			39,513	8,758
New Jersey Retail Promissory Note [Member]
IfrsStatementLineItems [Line Items]
Outstanding balance			250,000	250,000
Accrued interest receivable			$ 6,750	$ 1,667
Promissory note		$ 250,000

LEASES (Details)

LEASES (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022
Notes and other explanatory information [abstract]
Balance at beginning	$ 2,918,683	$ 2,301,129	$ 2,360,438
Additions	528,980	2,583,661	1,030,429
Disposals	(105,258)	(292,763)
Interest expense on lease liabilities	58,361	272,521	243,360
Payments	(502,708)	(1,945,865)	(1,333,098)
Balance at ending	2,898,058	2,918,683	2,301,129
Current	925,976	824,271	1,025,373
Non-current	$ 1,972,082	$ 2,094,412	$ 1,275,756

LEASES (Details 1)

LEASES (Details 1)	Dec. 31, 2023 USD ($)
IfrsStatementLineItems [Line Items]
Total	$ 2,898,058
Later than one year [member]
IfrsStatementLineItems [Line Items]
Total	982,881
Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total	2,449,475
Total Minimum Lease Payments [Member]
IfrsStatementLineItems [Line Items]
Total	3,432,356
Less Amount Representing Interest [Member]
IfrsStatementLineItems [Line Items]
Total	$ (534,298)

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022
IfrsStatementLineItems [Line Items]
Property and equipment, beginning	$ 16,223,202	$ 12,821,244	$ 8,833,570
Additions	770,010	4,008,866	4,000,874
Disposals	(387,670)	(606,908)	(13,200)
Property and equipment, ending	16,605,542	16,223,202	12,821,244
Accumulated amortization property and equipment, beginning	7,469,936	5,086,343	3,090,986
Amortization for the period	509,422	2,515,714	2,002,307
Accumulated Amortization Disposals	(194,713)	(132,121)	(6,950)
Accumulated amortization property and equipment, ending	7,784,645	7,469,936	5,086,343
Net Book Value	8,820,897	8,753,266	7,734,901
Computer equipment [member]
IfrsStatementLineItems [Line Items]
Property and equipment, beginning	16,283	16,283	16,283
Additions
Disposals
Property and equipment, ending	16,283	16,283	16,283
Accumulated amortization property and equipment, beginning	16,283	16,283	16,283
Amortization for the period
Accumulated Amortization Disposals
Accumulated amortization property and equipment, ending		16,283	16,283
Net Book Value
Production equipment and other [member]
IfrsStatementLineItems [Line Items]
Property and equipment, beginning	974,429	543,032	511,167
Additions	14,109	434,736	34,690
Disposals	(70,198)	(3,339)	(2,825)
Property and equipment, ending	918,340	974,429	543,032
Accumulated amortization property and equipment, beginning	401,339	309,405	196,103
Amortization for the period	26,866	94,518	114,197
Accumulated Amortization Disposals	(54,726)	(2,584)	(895)
Accumulated amortization property and equipment, ending	373,479	401,339	309,405
Net Book Value	544,861	573,090	233,627
Leasehold improvements [member]
IfrsStatementLineItems [Line Items]
Property and equipment, beginning	8,969,127	7,982,520	4,978,088
Additions	226,921	990,469	3,014,807
Disposals	(131,646)	(3,862)	(10,375)
Property and equipment, ending	9,064,402	8,969,127	7,982,520
Accumulated amortization property and equipment, beginning	3,824,967	2,717,541	2,017,029
Amortization for the period	197,164	1,108,228	706,567
Accumulated Amortization Disposals	(47,038)	(802)	(6,055)
Accumulated amortization property and equipment, ending	3,975,093	3,824,967	2,717,541
Net Book Value	5,089,309	5,144,160	5,264,979
Right-of-use assets [member]
IfrsStatementLineItems [Line Items]
Property and equipment, beginning	6,263,363	4,279,409	3,328,032
Additions	528,980	2,583,661	951,377
Disposals	(185,826)	(599,707)
Property and equipment, ending	6,606,517	6,263,363	4,279,409
Accumulated amortization property and equipment, beginning	3,227,347	2,043,114	861,571
Amortization for the period	285,392	1,312,968	1,181,543
Accumulated Amortization Disposals	(92,949)	(128,735)
Accumulated amortization property and equipment, ending	3,419,790	3,227,347	2,043,114
Net Book Value	$ 3,186,727	$ 3,036,016	$ 2,236,295

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Property And Equipment
Amortization capitalized	$ 323,007	$ 1,937,073	$ 1,251,391
Amortization expense	$ 186,415	$ 578,641	$ 750,916	$ 180,015

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022
Intangible Assets And Goodwill
Indefinite lived intangible assets and goodwill	$ 725,668	$ 725,668	$ 399,338
Additions - grower licenses			326,330
Indefinite lived intangible assets and goodwill	$ 725,668	$ 725,668	$ 725,668

LONG-TERM DEBT (Details)

LONG-TERM DEBT (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022
IfrsStatementLineItems [Line Items]
Non-current portion	$ 82,346	$ 102,913	$ 839,222
Note 10. 1 [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023	350,000	1,250,000
Additions to debt			1,250,000
Settlement of debt
Interest accretion
Debt payments	(350,000)	(900,000)
Balance - December 31, 2023		350,000	1,250,000
Current portion
Non-current portion
Note 10. 2 [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023			600,572
Additions to debt			100,000
Settlement of debt			(706,352)
Interest accretion			5,780
Debt payments
Balance - December 31, 2023
Current portion
Non-current portion
Note 10. 3 [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023	375,095	303,110	249,064
Additions to debt
Settlement of debt
Interest accretion	18,355	96,985	79,046
Debt payments	(4,167)	(25,000)	(25,000)
Balance - December 31, 2023	389,283	375,095	303,110
Current portion	348,581
Non-current portion	40,702
Note 10. 4 [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023	385,762	327,010	280,567
Additions to debt
Settlement of debt
Interest accretion	15,418	83,752	71,443
Debt payments	(4,167)	(25,000)	(25,000)
Balance - December 31, 2023	397,013	385,762	327,010
Current portion	355,369
Non-current portion	41,644
Note 10. 5 [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023			150,000
Additions to debt
Settlement of debt
Interest accretion
Debt payments			(150,000)
Balance - December 31, 2023
Current portion
Non-current portion
Note 10. 6 [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023	197,597	167,091	142,997
Additions to debt
Settlement of debt
Interest accretion	3,811	43,006	36,594
Debt payments	(125,000)	(12,500)	(12,500)
Balance - December 31, 2023	76,408	197,597	167,091
Current portion	76,408
Non-current portion
Note 10. 7 [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023	80,063	561,611	786,461
Additions to debt
Settlement of debt
Interest accretion	4,769	187,782	295,453
Debt payments	(84,832)	(669,330)	(520,303)
Balance - December 31, 2023		80,063	561,611
Current portion
Non-current portion
Total [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023	1,388,517	2,608,822	2,209,661
Additions to debt			1,350,000
Settlement of debt			(706,352)
Interest accretion	42,353	411,525	488,316
Debt payments	(568,166)	(1,631,830)	(732,803)
Balance - December 31, 2023	862,704	$ 1,388,517	$ 2,608,822
Current portion	780,358
Non-current portion	$ 82,346

LONG-TERM DEBT (Details Narrati

LONG-TERM DEBT (Details Narrative) - USD ($)					1 Months Ended					2 Months Ended	12 Months Ended
	Apr. 14, 2022	Sep. 09, 2021	May 02, 2021	Dec. 02, 2020	Aug. 17, 2023	Jun. 20, 2022	Jan. 27, 2021	Nov. 23, 2020	Mar. 20, 2020	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021	Oct. 31, 2020	Apr. 25, 2024	Nov. 02, 2023	Aug. 02, 2023	May 01, 2023	Aug. 01, 2022
IfrsStatementLineItems [Line Items]
Principal amount	$ 1,250,000	$ 800,000	$ 250,000	$ 150,000			$ 250,000	$ 125,000	$ 600,000		$ 50,000
Due to related party	$ 500,000																		$ 750,000
Secured promissory note description										On August 1, 2022, the terms of the Secured Promissory Note between GR Distribution and HSCP, were amended. As amended, the Secured Promissory Note will be fully settled by two principal amounts of $500,000 and $750,000 due on May 1, 2023. Beginning on August 1, 2022, and continuing until repaid in full, the unpaid portion of the First Principal Amount will accrue simple interest at a rate per annum of 12.5%, payable monthly. In the event the Company raises capital, principal payments shall be made as follows. If the capital raise is less than or equal to $2 million, then 25% of the capital raise shall be paid against the First Principal Payment; if the capital raise is greater than $2 million and less than or equal to $3 million, then $250,000 shall be paid against the First Principal Payment; and if the capital raise is greater than $3 million, then $500,000 shall be paid against the First Principal Payment.
Interest payable										$ 200,000						$ 150,000	$ 150,000	$ 500,000
Proceeds from debt													$ 600,000	$ 100,000
Principal payment						$ 700,000
Number of share transfer						2,362,204
Gain on debt settlement						$ 449,684						$ (455,674)
Note payable			$ 227,056
Interest rate			10%	10%			10%	10%							5.20%
Interest rate, amortized cost			33%				27%	27%
Principal Of payments					$ 2,816,250
Maturity date				Dec. 31, 2021			Jan. 27, 2024	Nov. 23, 2023
Other fees				$ 10,000								75,000
Secured debt									600,000
Royalty received									$ 100,000
Accrued interest payable on long-term debt										0	0	0
Note 10. 3 [Member]
IfrsStatementLineItems [Line Items]
Principal Of payments										4,167	25,000	25,000
Note 10. 4 [Member]
IfrsStatementLineItems [Line Items]
Principal Of payments										4,167	25,000	25,000
Note 10. 6 [Member]
IfrsStatementLineItems [Line Items]
Principal Of payments										$ 125,000	12,500	12,500
Note 10. 7 [Member]
IfrsStatementLineItems [Line Items]
Principal Of payments											$ 669,330	$ 520,303

CONVERTIBLE DEBENTURES (Details

CONVERTIBLE DEBENTURES (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023
Note 11. 1 [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023	$ 247,316
Additions to debt		2,000,000
Derivative liability recognition		(783,856)
Debt settlement through conversion of shares (Note 11.1.1)		(1,174,639)
Interest accretion	11,672	343,556
Debt payments	(7,875)	(137,745)
Balance - December 31, 2023	251,113	247,316
Current portion
Non-current portion	251,113
Note 11. 2 [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023	2,165,446
Additions to debt		6,000,000
Derivative liability recognition		(3,982,944)
Debt settlement through conversion of shares (Note 11.1.1)
Interest accretion	162,468	271,651
Debt payments	(119,103)	(123,261)
Balance - December 31, 2023	2,208,811	2,165,446
Current portion
Non-current portion	2,208,811
Total [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2023	2,412,762
Additions to debt		8,000,000
Derivative liability recognition		(4,766,800)
Debt settlement through conversion of shares (Note 11.1.1)		(1,174,639)
Interest accretion	174,140	615,207
Debt payments	(126,978)	(261,006)
Balance - December 31, 2023	2,459,924	$ 2,412,762
Current portion
Non-current portion	$ 2,459,924

CONVERTIBLE DEBENTURES (Detai_2

CONVERTIBLE DEBENTURES (Details 1) - Derivative Liability One [Member]	2 Months Ended
	Dec. 31, 2023
IfrsStatementLineItems [Line Items]
Expected dividend yield	Nil
Risk-free interest rate	3.91%
Expected life	1 year 11 months 1 day
Expected volatility	94%

CONVERTIBLE DEBENTURES (Detai_3

CONVERTIBLE DEBENTURES (Details 2) - Derivative Liability Two [Member]	2 Months Ended
	Dec. 31, 2023
IfrsStatementLineItems [Line Items]
Expected dividend yield	Nil
Risk-free interest rate	3.25%
Expected life	3 years 6 months 10 days
Expected volatility	98%

CONVERTIBLE DEBENTURES (Detai_4

CONVERTIBLE DEBENTURES (Details 3) - Derivative Liability Three [Member]	2 Months Ended
	Dec. 31, 2023
IfrsStatementLineItems [Line Items]
Expected dividend yield	Nil
Risk-free interest rate	3.25%
Expected life	3 years 7 months 17 days
Expected volatility	99%

CONVERTIBLE DEBENTURES (Detai_5

CONVERTIBLE DEBENTURES (Details Narrative)							1 Months Ended		12 Months Ended
	Jul. 13, 2023 USD ($) shares	Jul. 13, 2023 $ / shares	Mar. 05, 2023 $ / shares	Dec. 05, 2022 USD ($) shares	Dec. 05, 2022 $ / shares	Mar. 05, 2021 $ / shares	Aug. 30, 2023 shares	Aug. 17, 2023 USD ($)	Oct. 31, 2023 USD ($) $ / shares shares	Oct. 31, 2022 shares	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
IfrsStatementLineItems [Line Items]
Aggregate principal amount	$ 5,000,000			$ 2,000,000
Conversion Price | $ / shares		$ 0.24			$ 0.20
Shares and warrants issued | shares	13,737,500			6,716,499
Exercise price | $ / shares		0.28			0.25
Shares price | $ / shares		$ 0.40	$ 0.30		$ 0.40	$ 0.225			$ 0.20
Common shares | shares	10,151,250						1,022,025		10,151,250	1,022,025
Principal Of payments								$ 2,816,250
Derivative Liability One [Member]
IfrsStatementLineItems [Line Items]
Derivative liability									$ 490,195		$ 439,860
Derivative Liability Two [Member]
IfrsStatementLineItems [Line Items]
Derivative liability									6,053,927		5,824,496
Derivative Liability Three [Member]
IfrsStatementLineItems [Line Items]
Derivative liability											$ 1,264,378	$ 1,264,378
Convertible Debentures [Member]
IfrsStatementLineItems [Line Items]
Convertible debts									1,040,662
Aggregate Total Convertible Debt									$ 133,977
Gross proceeds								1,000,000
Principal Of payments								$ 6,000,000

SHARE CAPITAL AND SHARES ISSU_2

SHARE CAPITAL AND SHARES ISSUABLE (Details Narrative)									1 Months Ended				2 Months Ended	12 Months Ended
	Jul. 13, 2023 USD ($) shares	Jan. 10, 2023 USD ($) shares	Dec. 09, 2021 USD ($) shares	Dec. 09, 2021 CAD ($) $ / shares shares	Mar. 05, 2021 USD ($) shares	Mar. 05, 2021 CAD ($) $ / shares shares	Feb. 05, 2021 USD ($) shares	Jan. 14, 2021 USD ($) shares	Aug. 30, 2023 USD ($) shares	Apr. 30, 2021 shares	Apr. 30, 2021 USD ($) shares	Apr. 30, 2021 $ / shares	Dec. 31, 2023 USD ($) shares	Oct. 31, 2023 USD ($) shares	Oct. 31, 2023 CAD ($) shares	Oct. 31, 2022 USD ($) shares	Oct. 31, 2021 USD ($) shares
IfrsStatementLineItems [Line Items]
Common shares issuable | $	$ 2,428,656								$ 270,133
Common shares	10,151,250								1,022,025					10,151,250	10,151,250	1,022,025
Stock issued to employees for compensation, shares														529,335	529,335	534,294
Stock issued to employees for compensation | $														$ 59,796		$ 95,294
Proceeds from private placement			$ 1,300,000	$ 1,645,800
Number of issuance of common shares			13,166,400	13,166,400
Purchase price | $ / shares				$ 0.125
Proceeds from private placement | $			$ 300,000
Number of shares received			3,038,400	3,038,400
Number of common shares issued							10,231,784			1,953,125	23,162,579						600,000
Fair value of common shares | $							$ 1,225,000							$ 916,290			$ 107,461
Number of shares issued							2,031,784							200,000	200,000		25,000
Proceeds from issuance of common shares | $							$ 200,000
Number of warrants issued					2,444,444	2,444,444	8,200,000
Proceeds from issuance of warrants					$ 3,738,564	$ 4,737,800	$ 1,025,000										$ 3,738,564
Proceeds from issuance of private placemen | $							$ 15,148
Fair value of shares issued | $																	2,103
Shares issued to partner creditor, shares								400,000
Shares issued to partner creditor | $								$ 36,310									$ 36,310
Number of common shares issued to extend milestone payment																	200,000
Warrant price, per share | $ / shares						$ 0.225						$ 0.30
Other expenses | $																	$ 485,722
Fair value of Agent Warrants | $											$ 210,278
Principal conversion amount															$ 1,311,111	$ 1,042,951
Number of shares converted														10,488,884	10,488,884
Value of derivative liabilities settled with conversions allocated to equity | $														$ 1,833,731
Special Warrants [Member]
IfrsStatementLineItems [Line Items]
Number of warrants issued					21,056,890	21,056,890
Warrants [member]
IfrsStatementLineItems [Line Items]
Number of common shares issued											23,162,579
Number of warrants issued					23,162,579	23,162,579
Common Shares [Member]
IfrsStatementLineItems [Line Items]
Number of common shares issued													100,908				400,000
Fair value of common shares | $													$ 14,187
Golden Harvests L L C [Member]
IfrsStatementLineItems [Line Items]
Common shares issuable, shares		200,000											200,000
Common shares issuable | $		$ 35,806											$ 35,806
Common shares													825,000

WARRANTS (Details)

WARRANTS (Details) - Warrants [member] - $ / shares	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
IfrsStatementLineItems [Line Items]
Number of Warrants outstanding at beginning	33,510,696	56,919,787	44,158,331
Weighted Average Exercise Price, Warrants outstanding at beginning	$ 0.28	$ 0.22	$ 0.33
Warrants Issued pursuant to private placement			8,200,000
Weighted Average Exercise Price,Issued pursuant to private placement			$ 0.20
Warrants Issued pursuant to the Offering			23,162,579
Weighted Average Exercise Price,Issued pursuant to the Offering			$ 0.30
Expiration of broker warrants			(757,125)
Weighted Average Exercise Price, Expiration of broker warrants			$ 0.44
Expiration of warrants			(17,843,998)
Weighted Average Exercise Price, Expiration of warrants			$ 0.55
Expiration of warrants pursuant to convertible debt deemed re-issuance		(8,409,091)
Weighted Average Exercise Price, Expiration of warrants pursuant to convertible debt deemed re-issuance		$ 0.16
Expiration of warrants issued pursuant to private placement to PBIC		(15,000,000)
Weighted Average Exercise Price, Expiration of warrants issued pursuant to private placement to PBIC		$ 0.13
Issuance pursuant to the December Convertible Debentures (Note 11.1)	6,716,499
Weighted Average Exercise Price, Issuance pursuant to the December Convertible Debentures (Note 11.1)	$ 0.25
Issuance pursuant to the July Convertible Debentures (Note 11.2)	13,737,500
Weighted Average Exercise Price, Issuance pursuant to the July Convertible Debentures (Note 11.2)	$ 0.28
Issuance pursuant to the August Convertible Debentures (Note 11.2.1)	2,816,250
Weighted Average Exercise Price, Issuance pursuant to the August Convertible Debentures (Note 11.2.1)	$ 0.28
Issued pursuant to the Consulting Agreement with Goodness Growth (Note 13.2)	8,500,000
Weighted Average Exercise Price, Issued pursuant to the Consulting Agreement with Goodness Growth (Note 13.2)	$ 0.33
Expiration of warrants pursuant to Feb 2021 subscription	(8,200,000)
Weighted Average Exercise Price, Expiration of warrants pursuant to Feb 2021 subscription	$ 0.20
Expiration of warrants pursuant to the Offering (Special warrant issue)	(23,162,579)
Weighted Average Exercise Price, Expiration of warrants pursuant to the Offering (Special warrant issue)	$ 0.30
Expiration of warrants pursuant to terminate purchase agreement	(2,148,117)
Weighted Average Exercise Price, Expiration of warrants pursuant to terminate purchase agreement	$ 0.44
Number of Warrants outstanding at ending	31,770,249	33,510,696	56,919,787
Weighted Average Exercise Price, Warrants outstanding at ending	$ 0.29	$ 0.28	$ 0.22

WARRANTS (Details 1)

WARRANTS (Details 1) - $ / shares			2 Months Ended
	Jul. 13, 2023	Dec. 05, 2022	Dec. 31, 2023
IfrsStatementLineItems [Line Items]
Exercise Price	$ 0.28	$ 0.25
Exercise Price 2 [Member]
IfrsStatementLineItems [Line Items]
Remaining Contractual Life (Years)			3 years 3 days
Warrants [member]
IfrsStatementLineItems [Line Items]
Exercise Price			$ 0.29
Warrants Outstanding			31,770,249
Warrants [member] | Exercise Price 1 [Member]
IfrsStatementLineItems [Line Items]
Exercise Price			$ 0.25
Remaining Contractual Life (Years)			1 year 11 months 1 day
Expiry Date			Dec. 02, 2025
Warrants [member] | Exercise Price 2 [Member]
IfrsStatementLineItems [Line Items]
Exercise Price			$ 0.28
Remaining Contractual Life (Years)			2 years 6 months 10 days
Expiry Date			Jul. 13, 2026
Warrants [member] | Exercise Price 3 [Member]
IfrsStatementLineItems [Line Items]
Exercise Price			$ 0.28
Remaining Contractual Life (Years)			2 years 7 months 17 days
Expiry Date			Aug. 17, 2026
Warrants [member] | Exercise Price 4 [Member]
IfrsStatementLineItems [Line Items]
Exercise Price			$ 0.33
Remaining Contractual Life (Years)			4 years 9 months 7 days
Expiry Date			Oct. 05, 2028
Exercise Price 1 [Member]
IfrsStatementLineItems [Line Items]
Warrants Outstanding			6,716,499
Exercise Price 2 [Member]
IfrsStatementLineItems [Line Items]
Warrants Outstanding			13,737,500
Exercise Price 3 [Member]
IfrsStatementLineItems [Line Items]
Warrants Outstanding			2,816,250
Exercise Price 4 [Member]
IfrsStatementLineItems [Line Items]
Warrants Outstanding			8,500,000

WARRANTS (Details 2)

WARRANTS (Details 2) - Warrants [member]	2 Months Ended
	Dec. 31, 2023 $ / shares
IfrsStatementLineItems [Line Items]
Expected (strike) price	$ 0.317
Risk-free interest rate	3.25%
Expected life	4 years 9 months 7 days
Expected volatility	99%

WARRANTS (Details Narrative)

WARRANTS (Details Narrative)

1 Months Ended

12 Months Ended

Apr. 10, 2024 shares

Oct. 05, 2023 shares

Jul. 13, 2023 $ / shares

Mar. 05, 2023 $ / shares

Dec. 05, 2022 $ / shares

Mar. 05, 2021 $ / shares shares

Feb. 05, 2021 shares

Feb. 03, 2024 shares

Oct. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2023 USD ($)

May 24, 2023 USD ($)

Oct. 31, 2022 USD ($)

IfrsStatementLineItems [Line Items]

Number of warrants issued

2,444,444

8,200,000

Issue price | $ / shares

$ 0.40

$ 0.30

$ 0.40

$ 0.225

$ 0.20

Warrants purchase

23,270,249

23,270,249

Fair value recognized | $

$ 1,232,253

Warrants issued

1,232,253

167,912

Warrants asset (Note 13.2) | $

$ 1,361,366

$ 1,761,382

Warrants [member]

IfrsStatementLineItems [Line Items]

Number of warrants issued

23,162,579

Voting shares

10,000,000

Issued pursuant to the Consulting Agreement with Goodness Growth (Note 13.2)

8,500,000

Warrants purchase

8,500,000

Agent Brokered Private Placement Of Special Warrants [Member]

IfrsStatementLineItems [Line Items]

Number of warrants issued

1,127,758

Advisory Warrants [Member]

IfrsStatementLineItems [Line Items]

Number of warrants issued

113,500

STOCK OPTIONS (Details)

STOCK OPTIONS (Details) - $ / shares	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Stock Options
Number of stock option at beginning	11,205,000	4,910,000	5,765,000	3,720,000
Exercise price at beginning	$ 0.17	$ 0.18	$ 0.20	$ 0.19
Number of stock option, Granted to employees	100,000	3,650,000	605,000	3,085,000
Exercise price of stock option, Granted to employees	$ 0.39	$ 0.15	$ 0.15	$ 0.20
Number of stock option, Forfeitures by service provider			(500,000)	(65,000)
Exercise price of stock option, Forfeitures by service provider			$ 0.44	$ 0.15
Number of stock option, Forfeitures by employees			(960,000)	(965,000)
Exercise price of stock option, Forfeitures by employees			$ 0.15	$ 0.15
Number of stock option, Forfeiture by employees				(10,000)
Exercise price of stock option, Forfeiture by employees				$ 0.22
Number of stock option, Granted to employees		400,000
Exercise price of stock options, Granted to employees		$ 0.30
Number of stock option, granted to service providers	500,000	2,750,000
Exercise price of stock option, granted to service providers	$ 0.39	$ 0.15
Number of stock option, expiration of option to employees	(5,000)	(430,000)
Exercise price of stock option, expiration of option to employees	$ 0.15	$ 0.15
Number of stock option, expiration of options to employees		(75,000)
Exercise price of stock option, expiration of options to employees		$ 0.22
Number of stock option at ending	11,800,000	11,205,000	4,910,000	5,765,000
Exercise price at ending	$ 0.18	$ 0.17	$ 0.18	$ 0.20

STOCK OPTIONS (Details 1)

STOCK OPTIONS (Details 1) - Options [Member]	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023
IfrsStatementLineItems [Line Items]
Expected dividend yield	Nil	Nil
Risk-free interest rate	4.56%	3.89%
Expected life	4 years	4 years
Expected volatility	86%	86%

STOCK OPTIONS (Details 2)

STOCK OPTIONS (Details 2) - shares	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
IfrsStatementLineItems [Line Items]
Number granted	600,000	6,800,000	605,000	3,085,000
Options [Member]
IfrsStatementLineItems [Line Items]
Number granted	100,000	200,000	300,000	500,000
Vesting terms	50% on one year anniversary of grant date, 50% on second anniversary of grant date	1/3 on each anniversary of grant date	50% on one year anniversary of grant date, 50% on second anniversary of grant date	½ on grant date, ½ on first anniversary of grant date
Options One [Member]
IfrsStatementLineItems [Line Items]
Number granted	500,000	200,000	100,000	1,000,000
Vesting terms	Monthly over a year	50% on one year anniversary of grant date, 50% on second anniversary of grant date	Fully vested on grant date	½ on grant date, ½ seven months after grant date

STOCK OPTIONS (Details 3)

STOCK OPTIONS (Details 3) - Options [Member]	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023
IfrsStatementLineItems [Line Items]
Expected dividend yield	Nil	Nil
Risk-free interest rate	4.56%	3.89%
Expected life	4 years	4 years
Expected volatility	86%	86%

STOCK OPTIONS (Details 4)

STOCK OPTIONS (Details 4) - shares	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
IfrsStatementLineItems [Line Items]
Number granted	600,000	6,800,000	605,000	3,085,000
Options [Member]
IfrsStatementLineItems [Line Items]
Number granted	100,000	200,000	300,000	500,000
Vesting terms	50% on one year anniversary of grant date, 50% on second anniversary of grant date	1/3 on each anniversary of grant date	50% on one year anniversary of grant date, 50% on second anniversary of grant date	½ on grant date, ½ on first anniversary of grant date
Options One [Member]
IfrsStatementLineItems [Line Items]
Number granted	500,000	200,000	100,000	1,000,000
Vesting terms	Monthly over a year	50% on one year anniversary of grant date, 50% on second anniversary of grant date	Fully vested on grant date	½ on grant date, ½ seven months after grant date
Options Two [Member]
IfrsStatementLineItems [Line Items]
Number granted		400,000	205,000	500,000
Vesting terms		Fully vested on grant date	Vest on one year anniversary of grant date	½ six months after grant date, ½ on first anniversary of grant date
Options Three [Member]
IfrsStatementLineItems [Line Items]
Number granted		6,000,000		450,000
Vesting terms		Vest on one year anniversary of grant date		⅓ on each anniversary of grant date

STOCK OPTIONS (Details 5)

STOCK OPTIONS (Details 5) - Options One [Member]	12 Months Ended
	Oct. 31, 2022
IfrsStatementLineItems [Line Items]
Expected dividend yield	Nil
Risk-free interest rate	2.20%
Expected life	4 years
Expected volatility	86%

STOCK OPTIONS (Details 6)

STOCK OPTIONS (Details 6) - shares	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
IfrsStatementLineItems [Line Items]
Number granted	600,000	6,800,000	605,000	3,085,000
Options [Member]
IfrsStatementLineItems [Line Items]
Number granted	100,000	200,000	300,000	500,000
Vesting terms	50% on one year anniversary of grant date, 50% on second anniversary of grant date	1/3 on each anniversary of grant date	50% on one year anniversary of grant date, 50% on second anniversary of grant date	½ on grant date, ½ on first anniversary of grant date
Options One [Member]
IfrsStatementLineItems [Line Items]
Number granted	500,000	200,000	100,000	1,000,000
Vesting terms	Monthly over a year	50% on one year anniversary of grant date, 50% on second anniversary of grant date	Fully vested on grant date	½ on grant date, ½ seven months after grant date
Options Two [Member]
IfrsStatementLineItems [Line Items]
Number granted		400,000	205,000	500,000
Vesting terms		Fully vested on grant date	Vest on one year anniversary of grant date	½ six months after grant date, ½ on first anniversary of grant date

STOCK OPTIONS (Details 7)

STOCK OPTIONS (Details 7) - Options Two [Member]	12 Months Ended
	Oct. 31, 2021
IfrsStatementLineItems [Line Items]
Expected dividend yield	Nil
Risk-free interest rate	2.20%
Expected life	4 years
Expected volatility	86%

STOCK OPTIONS (Details 8)

STOCK OPTIONS (Details 8) - shares	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
IfrsStatementLineItems [Line Items]
Number granted	600,000	6,800,000	605,000	3,085,000
Options [Member]
IfrsStatementLineItems [Line Items]
Number granted	100,000	200,000	300,000	500,000
Vesting terms	50% on one year anniversary of grant date, 50% on second anniversary of grant date	1/3 on each anniversary of grant date	50% on one year anniversary of grant date, 50% on second anniversary of grant date	½ on grant date, ½ on first anniversary of grant date
Options One [Member]
IfrsStatementLineItems [Line Items]
Number granted	500,000	200,000	100,000	1,000,000
Vesting terms	Monthly over a year	50% on one year anniversary of grant date, 50% on second anniversary of grant date	Fully vested on grant date	½ on grant date, ½ seven months after grant date
Options Two [Member]
IfrsStatementLineItems [Line Items]
Number granted		400,000	205,000	500,000
Vesting terms		Fully vested on grant date	Vest on one year anniversary of grant date	½ six months after grant date, ½ on first anniversary of grant date
Options Three [Member]
IfrsStatementLineItems [Line Items]
Number granted		6,000,000		450,000
Vesting terms		Vest on one year anniversary of grant date		⅓ on each anniversary of grant date
Options Four [Member]
IfrsStatementLineItems [Line Items]
Number granted				400,000
Vesting terms				½ on first anniversary of grant date, ½ of anniversary of grant date
Options Five [Member]
IfrsStatementLineItems [Line Items]
Number granted				235,000
Vesting terms				On first anniversary of grant date

STOCK OPTIONS (Details 9)

STOCK OPTIONS (Details 9) - $ / shares	2 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Exercise Price		$ 0.18
Stock Options Outstanding	11,800,000
Number exercisable	4,654,166
Remaining Contractual Life (Years)	2 years 3 months 18 days
Options [Member] | Exercise Prices 1 [Member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 0.15
Stock Options Outstanding	1,840,000
Number exercisable	1,777,500
Remaining Contractual Life (Years)	6 months
Expiry period	July 2024
Options [Member] | Exercise Prices 2 [Member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 0.15
Stock Options Outstanding	200,000
Number exercisable	200,000
Remaining Contractual Life (Years)	10 months 24 days
Expiry period	November 2024
Options [Member] | Exercise Prices 3 [Member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 0.30
Stock Options Outstanding	1,000,000
Number exercisable	850,000
Remaining Contractual Life (Years)	1 year 3 months 18 days
Expiry period	April 2025
Options [Member] | Exercise Prices 4 [Member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 0.16
Stock Options Outstanding	1,150,000
Number exercisable	1,150,000
Remaining Contractual Life (Years)	1 year 4 months 24 days
Expiry period	May 2025
Options [Member] | Exercise Prices 5 [Member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 0.15
Stock Options Outstanding	85,000
Number exercisable	85,000
Remaining Contractual Life (Years)	1 year 9 months 18 days
Expiry period	November 2025
Options [Member] | Exercise Prices 6 [Member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 0.15
Stock Options Outstanding	300,000
Number exercisable	150,000
Remaining Contractual Life (Years)	2 years 3 months 18 days
Expiry period	April 2026
Options [Member] | Exercise Prices 7 [Member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 0.15
Stock Options Outstanding	6,225,000
Number exercisable	400,000
Remaining Contractual Life (Years)	3 years
Expiry period	January 2027
Options [Member] | Exercise Prices 8 [Member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 0.30
Stock Options Outstanding	400,000
Number exercisable
Remaining Contractual Life (Years)	3 years 8 months 12 days
Expiry period	September 2027
Options [Member] | Exercise Prices 9 [Member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 0.39
Stock Options Outstanding	600,000
Number exercisable	41,666
Remaining Contractual Life (Years)	3 years 10 months 24 days
Expiry period	November 2027

STOCK OPTIONS (Details Narrativ

STOCK OPTIONS (Details Narrative)	2 Months Ended		12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2023 CAD ($)	Oct. 31, 2023 USD ($)	Oct. 31, 2023 CAD ($)	Oct. 31, 2022 USD ($)	Oct. 31, 2021 USD ($)
Warrants One [Member]
IfrsStatementLineItems [Line Items]
Fair value of warrants	$ 112,078	$ 148,466	$ 450,325	$ 611,439	$ 23,260	$ 272,918

CHANGES IN NON-CASH WORKING C_3

CHANGES IN NON-CASH WORKING CAPITAL (Details) - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Changes In Non-cash Working Capital
Accounts receivable	$ 466,434	$ (465,465)	$ (904,711)	$ (412,060)
Inventory and biological assets	(344,311)	(767,636)	(94,595)	(1,359,567)
Prepaid expenses and other assets	(27,549)	(40,513)	5,267	(196,261)
Accounts payable and accrued liabilities	(1,115,128)	569,451	(124,334)	(294,846)
Interest payable			(13,750)	4,383
Unearned revenue		(28,024)	(95,389)
Deferred rent				(10,494)
Income taxes payable	507,332	55,024	56,401	137,131
Total	$ (513,222)	$ (677,163)	$ (1,171,111)	$ (2,131,714)

SUPPLEMENTAL CASH FLOW DISCLO_3

SUPPLEMENTAL CASH FLOW DISCLOSURE (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Notes and other explanatory information [abstract]
Interest paid	$ 69,164	$ 358,154	$ 400,630	$ 168,924
Fair value of common shares issued and issuable for services			$ 59,796	$ 133,826
Fair value of common shares issued to Golden Harvests				109,564
Fair value of common shares issued to Golden Harvests creditor				$ 36,310
Right-of-use assets acquired through leases (Note 7)	$ 528,980	2,583,660	1,030,429	2,642,588
Conversion of debenture into common shares	2,698,789	2,698,789		916,290
Derivative liability recognized as contributed surplus upon debenture conversion				1,833,731
Note payable to HSCP used to acquire assets (Note 10.1)	$ 350,000	$ 350,000	$ 1,250,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Salaries and consulting fees	$ 240,105	$ 880,195	$ 1,118,694	$ 875,058
Share-based compensation			13,043	70,040
Stock option expense	32,894	161,422	20,082	64,436
Total	$ 272,999	$ 1,041,617	$ 1,151,819	$ 1,009,534

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details 1) - Debt 1 [Member] - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022
IfrsStatementLineItems [Line Items]
Balance at beginning	$ 400,033	$ 640,806	$ 915,521
Interest	13,183	158,693	211,839
Payments	(53,216)	(399,466)	(486,554)
Balance at ending	360,000	400,033	640,806
Chief Executive Officer [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning	6,670	46,799	65,539
Interest	399	15,649	24,621
Payments	(7,069)	(55,778)	(43,361)
Balance at ending		6,670	46,799
Senior V P O F G R U [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning	13,345	93,603	131,078
Interest	794	31,297	49,242
Payments	(14,139)	(111,555)	(86,717)
Balance at ending		13,345	93,603
Director [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning	20,018	140,404	196,617
Interest	1,190	46,947	73,863
Payments	(21,208)	(167,333)	(130,076)
Balance at ending		20,018	140,404
Chief Operating Officer [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning			163,750
Interest			1,250
Payments			(165,000)
Balance at ending
General Manager [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning	360,000	360,000	358,537
Interest	10,800	64,800	62,863
Payments	(10,800)	(64,800)	(61,400)
Balance at ending	$ 360,000	$ 360,000	$ 360,000

RELATED PARTY TRANSACTIONS (D_3

RELATED PARTY TRANSACTIONS (Details 2)	2 Months Ended
	Dec. 31, 2023 USD ($) shares
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Subscription amount | $	$ 825,000
Shares	6,600,000
Warrants	6,600,000
Chief Operating Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Subscription amount | $	$ 125,000
Shares	1,000,000
Warrants	1,000,000
Chief Financial Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Subscription amount | $	$ 250,000
Shares	2,000,000
Warrants	2,000,000
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Subscription amount | $	$ 200,000
Shares	1,600,000
Warrants	1,600,000
P B I C [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Subscription amount | $	$ 250,000
Shares	2,000,000
Warrants	2,000,000

RELATED PARTY TRANSACTIONS (D_4

RELATED PARTY TRANSACTIONS (Details Narrative)													1 Months Ended					2 Months Ended		12 Months Ended
	Oct. 05, 2023 shares	Jul. 13, 2023 $ / shares	Mar. 05, 2023 $ / shares	Dec. 05, 2022 $ / shares	Apr. 14, 2022 USD ($)	Dec. 09, 2021 shares	Sep. 09, 2021 USD ($)	May 02, 2021 USD ($)	Mar. 05, 2021 USD ($) shares	Mar. 05, 2021 $ / shares	Feb. 05, 2021 USD ($) shares	Dec. 02, 2020 USD ($)	Apr. 30, 2021 shares	Apr. 30, 2021 USD ($) shares	Jan. 27, 2021 USD ($)	Nov. 23, 2020 USD ($)	Mar. 20, 2020 USD ($)	Dec. 31, 2023 USD ($) shares	Dec. 31, 2023 USD ($) $ / shares	Oct. 31, 2023 USD ($) shares	Oct. 31, 2023 USD ($) $ / shares shares	Oct. 31, 2022 USD ($)	Oct. 31, 2021 USD ($) shares	Dec. 31, 2023 CAD ($)	Oct. 31, 2023 CAD ($) shares	Oct. 31, 2022 CAD ($)	Aug. 01, 2022 USD ($)
IfrsStatementLineItems [Line Items]
Lease liability																		$ 1,972,082	$ 1,972,082	$ 2,094,412	$ 2,094,412	$ 1,275,756
Due to related party																		0	0	0	0
Lease payments																				9,971		28,871	$ 17,802
Leases liabilities payable																		575,109	575,109	609,148	609,148	810,645
Long-term liabilities																						300,000
Due to related parties					$ 500,000																						$ 750,000
Related party expenses																		24,039		98,846		60,000	$ 58,020
Accounts payable, accrued liabilities																		1,230,808	1,230,808	$ 1,118,763	$ 1,118,763	1,587,700		$ 155,679	$ 190,169	$ 616,345
Stock option, shares | shares																				1,250,000
Principal amount					$ 1,250,000		$ 800,000	$ 250,000				$ 150,000			$ 250,000	$ 125,000	$ 600,000			$ 50,000
Warrants issued | shares	1,232,253																			167,912
Convertible of debentures																		$ 50,000
Warrants exercised | shares																		167,912
Issuance common shares | shares						13,166,400
Shares price | $ / shares		$ 0.40	$ 0.30	$ 0.40						$ 0.225											$ 0.20
Exercise price | $ / shares		$ 0.28		$ 0.25
Number of shares issued | shares											2,031,784									200,000	200,000		25,000		200,000
Number of common shares issued | shares											10,231,784		23,162,579	1,953,125									600,000
Fair value of common shares											$ 1,225,000									$ 916,290			$ 107,461
Lease liability																		$ 2,898,058	2,898,058	2,918,683	$ 2,918,683	2,301,129	$ 2,360,438
Loan description																		Pursuant to the loan and related agreements transacted during the year ended October 31, 2020, the CEO, CFO of GR Unlimited LLC, and a director obtained 5.5%; 1%; and 2.5% ownership interests in GR Michigan LLC, respectively; third parties obtained 4% as part of the agreements, such that GR Michigan has a 13% non-controlling interest (Note 23.2). These parties, except the CEO, obtained the same interests in Canopy; the CEO obtained 92.5% of Canopy (Note 23.3); all payments necessary for the Company to exercise its option to acquire 87% of Canopy were equal to payments made by Canopy to purchase a controlling 60% interest of Golden Harvests. Interest payments of $10,800 were made on the business acquisition consideration payable of $360,000 for the two months ended December 31, 2023 ($59,400 for the year ended October 31, 2023). (Alse see Note 5.1).
Number of common shares issued, value																$ 250,000
Fair value of shares														$ 349,809
Proceeds from issuance of stock									$ 394,546
Number of PBIC common stock issued | shares									2,444,444
Number of warrants issued | shares									2,444,444		8,200,000
Golden Harvests L L C [Member]
IfrsStatementLineItems [Line Items]
Lease charges																		$ 330,000		740,000		330,000
Lease liability																		$ 239,871	$ 239,871	29,774	29,774	211,991
Common Shares [Member]
IfrsStatementLineItems [Line Items]
Number of common shares issued | shares																		100,908					400,000
Fair value of common shares																		$ 14,187
Convertible Debentures [Member]
IfrsStatementLineItems [Line Items]
Issuance common shares | shares																		336,775
Shares price | $ / shares																			$ 0.20
Exercise price | $ / shares																			$ 0.25
Exercise Of Warrants [Member]
IfrsStatementLineItems [Line Items]
Issuance common shares | shares																		167,912
Individuals [Member]
IfrsStatementLineItems [Line Items]
Accounts payable, accrued liabilities																		$ 3,846	$ 3,846	$ 2,692	2,692	1,154
Chief Executive Officer [Member]
IfrsStatementLineItems [Line Items]
Royalties																		$ 0				305	$ 19,035
C E O [Member]
IfrsStatementLineItems [Line Items]
Long-term liabilities																						62,900	162,899
Due to related parties											$ 100,000												$ 62,899
Individuals [Member]
IfrsStatementLineItems [Line Items]
Stock options granted | shares																				500,000
Chief Financial Officer [Member]
IfrsStatementLineItems [Line Items]
Stock options granted | shares																				1,500,000
Chief Market Officer [Member]
IfrsStatementLineItems [Line Items]
Stock options granted | shares																				750,000
Chief Accounting Officer [Member]
IfrsStatementLineItems [Line Items]
Stock options granted | shares																				750,000
Chief Operating Officer [Member]
IfrsStatementLineItems [Line Items]
Stock options granted | shares																				175,000
C O O [Member]
IfrsStatementLineItems [Line Items]
Stock options granted | shares																							500,000
S V P [Member]
IfrsStatementLineItems [Line Items]
Stock options exercised | shares																		1,500,000
Director [Member]
IfrsStatementLineItems [Line Items]
Stock issued for compensation, value																		$ 3,000		$ 18,000		18,000
Stock issued for compensation, shares | shares																		273,750
Share with fair value																		$ 20,562					$ 18,000
G M [Member]
IfrsStatementLineItems [Line Items]
Lease charges																		32,000		180,000		152,000
Lease liability																		350,668	350,668	377,043	377,043	428,476
Trail [Member]
IfrsStatementLineItems [Line Items]
Lease charges																		24,000		72,000		72,000	72,000
Lease liability																		129,401	129,401	139,014	139,014	193,312
Lars [Member]
IfrsStatementLineItems [Line Items]
Lease charges																		31,827		190,035		184,500	$ 60,000
Lease liability																		$ 445,708	$ 445,708	$ 470,134	$ 470,134	$ 607,900

FINANCIAL INSTRUMENTS (Details)

FINANCIAL INSTRUMENTS (Details) - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022
Financial Instruments
Cash	$ 6,804,579	$ 8,858,247	$ 1,582,384
Accounts Receivable	1,642,990	2,109,424	1,643,959
Notes Receivable	2,449,122	1,430,526
Total	$ 10,896,691	$ 12,398,197	$ 3,226,343

FINANCIAL INSTRUMENTS (Details

FINANCIAL INSTRUMENTS (Details 1) - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022
IfrsStatementLineItems [Line Items]
Total accounts receivable	$ 1,642,990	$ 2,109,424	$ 1,643,959
Accounts Receivables [Member]
IfrsStatementLineItems [Line Items]
Current	604,920	1,079,657	872,100
Total trade accounts receivable	1,906,346	2,172,140	1,822,271
Other receivables	110,037	102,631	86,407
Provision for bad debts	(373,393)	(165,347)	(264,719)
Total accounts receivable	1,642,990	2,109,424	1,643,959
Accounts Receivables [Member] | One To Thirty [Member]
IfrsStatementLineItems [Line Items]
Current	568,445	475,909	336,149
Accounts Receivables [Member] | Thirty One Days Older [Member]
IfrsStatementLineItems [Line Items]
Current	$ 732,981	$ 616,574	$ 614,022

FINANCIAL INSTRUMENTS (Detail_2

FINANCIAL INSTRUMENTS (Details 2) - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022
Financial Instruments
Cash	$ 6,804,579	$ 8,858,247	$ 1,582,384
Current assets excluding cash	8,807,958	8,563,290	6,327,629
Total current assets	15,612,537	17,421,537	7,910,013
Current liabilities	(11,770,203)	(13,004,181)	(5,315,904)
Working capital	$ 3,842,334	$ 4,417,356	$ 2,594,109

FINANCIAL INSTRUMENTS (Detail_3

FINANCIAL INSTRUMENTS (Details 3) - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022
IfrsStatementLineItems [Line Items]
Lease liabilities	$ 1,972,082	$ 2,094,412	$ 1,275,756
Business acquisition consideration payable	360,000	$ 360,000	$ 360,000
Year 1 [Member]
IfrsStatementLineItems [Line Items]
Accounts payable and accrued liabilities	1,358,962
Lease liabilities	925,976
Convertible debentures
Debt	780,358
Business acquisition consideration payable	360,000
Total	3,425,296
Years 2 To 3 [Member]
IfrsStatementLineItems [Line Items]
Accounts payable and accrued liabilities
Lease liabilities	1,041,614
Convertible debentures
Debt	82,346
Business acquisition consideration payable
Total	1,123,960
Over 3 Years To 5 Years [Member]
IfrsStatementLineItems [Line Items]
Accounts payable and accrued liabilities
Lease liabilities	930,468
Convertible debentures	2,459,924
Debt
Business acquisition consideration payable
Total	$ 3,390,392

FINANCIAL INSTRUMENTS (Detail_4

FINANCIAL INSTRUMENTS (Details 4) - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021	Oct. 31, 2020
IfrsStatementLineItems [Line Items]
Cash	$ 6,804,579	$ 8,858,247	$ 1,582,384	$ 1,114,033	$ 217,788
Accounts receivable	1,642,990	2,109,424	1,643,959
Warrants asset	1,761,382	1,361,366
Business acquisition consideration payable	360,000	360,000	360,000
Level 1 of fair value hierarchy [member] | Financial assets at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Cash	6,804,579	8,858,247	1,582,384
Warrants asset
Level 1 of fair value hierarchy [member] | F V T P L [Member]
IfrsStatementLineItems [Line Items]
Cash
Warrants asset	1,761,382	1,361,366
Level 2 of fair value hierarchy [member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Accounts payable and accrued liabilities	1,358,962	2,359,750	1,821,875
Debt	862,704	1,388,517	2,608,822
Convertible debentures	2,459,924	2,412,762
Business acquisition consideration payable	360,000	360,000	360,000
Level 2 of fair value hierarchy [member] | F V T P L [Member]
IfrsStatementLineItems [Line Items]
Accounts payable and accrued liabilities
Debt
Business acquisition consideration payable
Derivative liability	7,471,519	7,808,500
Level 2 of fair value hierarchy [member] | Financial assets at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Accounts receivable	1,642,990	2,109,424	1,643,959
Level 2 of fair value hierarchy [member] | F V T P L [Member]
IfrsStatementLineItems [Line Items]
Accounts receivable

FINANCIAL INSTRUMENTS (Detail_5

FINANCIAL INSTRUMENTS (Details 5) - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021	Oct. 31, 2020
IfrsStatementLineItems [Line Items]
Cash	$ 6,804,579	$ 8,858,247	$ 1,582,384	$ 1,114,033	$ 217,788
Accounts receivable	1,642,990	2,109,424	1,643,959
Warrants asset	1,761,382	1,361,366
Business acquisition consideration payable	360,000	360,000	360,000
Level 1 of fair value hierarchy [member] | Financial assets at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Cash	6,804,579	8,858,247	1,582,384
Warrants asset
Level 1 of fair value hierarchy [member] | F V T P L [Member]
IfrsStatementLineItems [Line Items]
Cash
Warrants asset	1,761,382	1,361,366
Level 2 of fair value hierarchy [member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Accounts payable and accrued liabilities	1,358,962	2,359,750	1,821,875
Debt	862,704	1,388,517	2,608,822
Convertible debentures	2,459,924	2,412,762
Business acquisition consideration payable	360,000	360,000	360,000
Level 2 of fair value hierarchy [member] | F V T P L [Member]
IfrsStatementLineItems [Line Items]
Accounts payable and accrued liabilities
Debt
Business acquisition consideration payable
Derivative liability	7,471,519	7,808,500
Level 2 of fair value hierarchy [member] | Financial assets at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Accounts receivable	1,642,990	2,109,424	1,643,959
Level 2 of fair value hierarchy [member] | F V T P L [Member]
IfrsStatementLineItems [Line Items]
Accounts receivable

FINANCIAL INSTRUMENTS (Detail_6

FINANCIAL INSTRUMENTS (Details 6) - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021	Oct. 31, 2020
IfrsStatementLineItems [Line Items]
Cash	$ 6,804,579	$ 8,858,247	$ 1,582,384	$ 1,114,033	$ 217,788
Accounts receivable	1,642,990	2,109,424	1,643,959
Business acquisition consideration payable	360,000	360,000	360,000
Level 1 of fair value hierarchy [member] | Financial assets at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Cash	6,804,579	8,858,247	1,582,384
Level 1 of fair value hierarchy [member] | F V T P L [Member]
IfrsStatementLineItems [Line Items]
Cash
Level 2 of fair value hierarchy [member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Accounts payable and accrued liabilities	1,358,962	2,359,750	1,821,875
Debt	862,704	1,388,517	2,608,822
Business acquisition consideration payable	360,000	360,000	360,000
Level 2 of fair value hierarchy [member] | F V T P L [Member]
IfrsStatementLineItems [Line Items]
Accounts payable and accrued liabilities
Debt
Business acquisition consideration payable
Level 2 of fair value hierarchy [member] | Financial assets at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Accounts receivable	1,642,990	2,109,424	1,643,959
Level 2 of fair value hierarchy [member] | F V T P L [Member]
IfrsStatementLineItems [Line Items]
Accounts receivable

FINANCIAL INSTRUMENTS (Detail_7

FINANCIAL INSTRUMENTS (Details Narrative)	2 Months Ended	12 Months Ended
	Dec. 31, 2023 USD ($)	Oct. 31, 2023 USD ($)	Oct. 31, 2022 USD ($)	Dec. 31, 2023 CAD ($)	Oct. 31, 2023 CAD ($)	Oct. 31, 2022 CAD ($)
IfrsStatementLineItems [Line Items]
Accounts payable and accrued liabilities	$ 1,230,808	$ 1,118,763	$ 1,587,700	$ 155,679	$ 190,169	$ 616,345
Cash FDIC insured	250,000
Cash FDIC insured limit	6,054,579	8,108,247
Allowance for doubtful accounts	$ 373,393	$ 165,347
Concentration credit risk	10%	10%	14%
Accounts Receivables [Member]
IfrsStatementLineItems [Line Items]
Concentration credit risk	10%	11%

GENERAL AND ADMINISTRATIVE EX_3

GENERAL AND ADMINISTRATIVE EXPENSES (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Notes and other explanatory information [abstract]
Office, banking, travel, and overheads	$ 470,821	$ 1,960,696	$ 1,929,385	$ 1,158,975
Professional services	59,701	585,342	456,532	767,050
Salaries and benefits	906,831	3,919,839	3,466,319	2,057,225
Total	$ 1,437,353	$ 6,465,877	$ 5,852,236	$ 3,983,250

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Notes and other explanatory information [abstract]
Federal	$ 122,714	$ 498,435	$ 217,571	$ 113,699
State	29,933	68,861	27,787	36,844
Adjustment to prior years provision versus statutory tax returns	6,827	273,994
Total current expense:	159,474	841,290	245,358	150,543
Federal	184,510	(1,354,696)	(990,452)	(1,288,637)
State	39,554	(389,828)	(350,374)	(322,400)
Change in unrecognized deductible temporary differences		1,274,166	1,340,826	1,611,037
Total deferred (benefit):	224,064	(470,358)
Total income tax expense:	$ 383,539	$ 370,932	$ 245,359	$ 150,543

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Notes and other explanatory information [abstract]
Gain (Loss) from operations before taxes	$ 1,055,966	$ (291,388)	$ 665,309	$ (864,202)
Statutory tax rates	27.37%	24.46%	27.25%	27.25%
Expected income tax (recovery)	$ 289,056	$ (71,275)	$ 181,297	$ (235,495)
Change in statutory tax rates and FX rates	(2,030)	21,890	92,662	84,952
Nondeductible expenses	(180,803)	1,069,536	38,802	(42,264)
Deferral adjustments	224,064	(1,189,931)	(1,374,372)	(1,260,938)
Change in unrecognized deductible temporary differences		1,274,166	1,340,826	1,611,038
Net operating loss	46,425	(1,323,949)
Fiscal year to calendar year adjustment		316,501	(33,856)	(6,749)
Adjustment to prior years provision versus statutory tax returns	6,827	273,994
Total income tax expense:	$ 383,539	$ 370,932	$ 245,358	$ 150,543

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Notes and other explanatory information [abstract]
Property, plant and equipment	$ 8,061	$ 127,305
Inventory	129,573	127,846
ROU Leases	(168,327)	(108,206)
Net Operating Loss Carryforward (federal)	274,831	318,614
Net Operating Loss Carryforward (state)	2,156	4,799
Net deferred tax assets:	$ 246,294	$ 470,358

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
IfrsStatementLineItems [Line Items]
Non-current assets other than financial instruments	$ 14,003,363	$ 1,274,184	$ 8,460,569
Net revenue	3,638,087	23,353,185	17,757,283	$ 9,378,673
Gross profit (loss)	2,370,774	12,671,514	8,123,078	6,100,468
Gross profit before fair value adjustment	2,144,554	11,888,868
Oregon [Member]
IfrsStatementLineItems [Line Items]
Non-current assets other than financial instruments	8,187,649	7,362,957	4,719,260
Net revenue	1,529,088	11,001,261	8,852,104	5,152,286
Gross profit (loss)	766,291	5,259,439	3,039,159	2,325,304
Gross profit before fair value adjustment	902,603	4,615,259
Michigan [Member]
IfrsStatementLineItems [Line Items]
Non-current assets other than financial instruments	4,054,332	4,016,861	3,741,309
Net revenue	2,012,949	11,422,908	8,905,179	3,882,332
Gross profit (loss)	1,597,643	6,791,700	5,083,919	3,585,462
Gross profit before fair value adjustment	1,235,111	6,653,234
Other [Member]
IfrsStatementLineItems [Line Items]
Non-current assets other than financial instruments	1,761,382	1,361,366
Net revenue				344,055
Gross profit (loss)				189,702
Gross profit before fair value adjustment
Services [Member]
IfrsStatementLineItems [Line Items]
Non-current assets other than financial instruments
Net revenue	96,050	929,016
Gross profit (loss)	6,840	620,375
Gross profit before fair value adjustment	$ 6,840	$ 620,375

NON-CONTROLLING INTERESTS (Deta

NON-CONTROLLING INTERESTS (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Notes and other explanatory information [abstract]
Balance, beginning of period	$ 983,717	$ 2,006,479	$ 2,033,986	$ (33,383)
Non-controlling interest's 13% share of GR Michigan, LLC				5,743
Non-controlling interest's 100% share of Canopy Management, LLC	29,607	(129,279)	(27,507)	2,065,718
Acquisition of 87% share of Canopy Management, LLC		(893,483)
Balance, end of period	$ 1,013,324	$ 983,717	$ 2,006,479	$ 2,033,986

NON-CONTROLLING INTERESTS (De_2

NON-CONTROLLING INTERESTS (Details 1) - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
IfrsStatementLineItems [Line Items]
Current assets	$ 15,612,537	$ 17,421,537	$ 7,910,013
Current liabilities	11,770,203	13,004,181	5,315,904
G R Michigan L L C [Member]
IfrsStatementLineItems [Line Items]
Current assets				$ 1,453
Non-current assets
Current liabilities
Non-current liabilities
Net loss for the year				$ 48,867

NON-CONTROLLING INTERESTS (De_3

NON-CONTROLLING INTERESTS (Details 2) - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
IfrsStatementLineItems [Line Items]
Current assets	$ 15,612,537	$ 17,421,537	$ 7,910,013
Current liabilities	11,770,203	13,004,181	5,315,904
Canopy Management [Member]
IfrsStatementLineItems [Line Items]
Current assets	4,521,194	4,192,902	3,200,701	$ 3,093,330
Non-current assets	4,390,297	4,016,860	3,741,309	4,023,521
Current liabilities	2,275,147	2,048,167	2,337,695	1,708,330
Non-current liabilities	560,425	253,340	715,461	1,225,804
Advances due to parent				530,020
Net income (loss) for the year	$ 29,607	$ (129,279)	$ (27,507)	$ 2,196,479

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Dec. 31, 2023 CAD ($)
Notes and other explanatory information [abstract]
Non capital losses	$ 9,000,490

NON-CONTROLLING INTERESTS (De_4

NON-CONTROLLING INTERESTS (Details Narrative)	12 Months Ended
	Oct. 31, 2023
Notes and other explanatory information [abstract]
Non-controlling interest description	In January of 2023, GR Unlimited exercised its option to acquire 87% of the membership units of Canopy from the CEO. Prior to this, ninety-six percent (96%) of Canopy was owned by officers and directors of the Company, and four percent (4%) was owned by a third party. Ownership by officers and directors, excluding the CEO, was pursuant to agreements which caused their ownership of Canopy to be equal to their ownership in GR Michigan (Note 23.2), which total 3.5%. The CEO owned 92.5% of Canopy, which was analogous to the CEO’s 5.5% ownership of GR Michigan, and an additional 87% of Canopy, which was and is equal to the Company’s 87% ownership of GR Michigan. Following GR Unlimited’s acquisition of 87% of the membership units of Canopy in January of 2023, Canopy became owned 87% by GR Unlimited; 7.5% by officers and directors; and 5.5% by the CEO.

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Details) - USD ($)	Dec. 31, 2023	Oct. 31, 2023	Dec. 31, 2022	Oct. 31, 2022	Oct. 31, 2021	Oct. 31, 2020
Current assets
Cash	$ 6,804,579	$ 8,858,247		$ 1,582,384	$ 1,114,033	$ 217,788
Accounts receivable	1,642,990	2,109,424		1,643,959
Biological assets	1,723,342	1,566,822		1,199,519
Inventory	5,021,290	4,494,257		3,131,877
Prepaid expenses and other assets	420,336	392,787		352,274
Total current assets	15,612,537	17,421,537		7,910,013
Property and equipment	8,820,897	8,753,266		7,734,901
Notes receivable	2,449,122	1,430,526
Warrants asset	1,761,382	1,361,366
Intangible assets and goodwill	725,668	725,668		725,668
Deferred tax assets	246,294	470,358
TOTAL ASSETS	29,615,900	30,162,721		16,370,582
Current liabilities
Accounts payable and accrued liabilities	1,358,962	2,359,750		1,821,875
Current portion of lease liabilities	925,976	824,271		1,025,373
Current portion of long-term debt	780,358	1,285,604		1,769,600
Business acquisition consideration payable	360,000	360,000		360,000
Unearned revenue				28,024
Derivative liability	7,471,519	7,808,500
Income tax payable	873,388	366,056		311,032
Total current liabilities	11,770,203	13,004,181		5,315,904
Lease liabilities	1,972,082	2,094,412		1,275,756
Long-term debt	82,346	102,913		839,222
Convertible debentures	2,459,924	2,412,762
TOTAL LIABILITIES	16,284,555	17,614,268		7,430,882
EQUITY
Share capital	24,593,422	24,539,422		21,858,827
Shares issuable				35,806
Contributed surplus	8,186,297	8,081,938		6,505,092
Accumulated other comprehensive loss	(108,069)	(114,175)		(109,613)
Accumulated deficit	20,353,629	20,996,449		21,356,891
Equity attributable to shareholders	12,318,021	11,564,736		6,933,221
Non-controlling interest	1,013,324	983,717		2,006,479	2,033,986	(33,383)
TOTAL EQUITY	13,331,345	12,548,453		8,939,700	$ 7,120,563	$ (945,019)
TOTAL LIABILITIES AND EQUITY	29,615,900	$ 30,162,721		$ 16,370,582
Financial Position [Member]
Current assets
Cash	6,804,579		$ 2,863,597
Accounts receivable	1,642,990		1,411,368
Biological assets	1,723,342		1,361,273
Inventory	5,021,290		3,490,591
Prepaid expenses and other assets	420,336		359,230
Total current assets	15,612,537		9,486,059
Property and equipment	8,820,897		7,469,962
Notes receivable	2,449,122
Warrants asset	1,761,382
Intangible assets and goodwill	725,668		725,668
Deferred tax assets	246,294
TOTAL ASSETS	29,615,900		17,681,689
Current liabilities
Accounts payable and accrued liabilities	1,358,962		1,434,536
Current portion of lease liabilities	925,976		633,716
Current portion of long-term debt	780,358		1,113,525
Business acquisition consideration payable	360,000		360,000
Unearned revenue			24,285
Derivative liability	7,471,519		783,854
Income tax payable	873,388		344,366
Total current liabilities	11,770,203		4,694,282
Lease liabilities	1,972,082		1,379,374
Long-term debt	82,346		1,198,336
Convertible debentures	2,459,924		1,228,104
TOTAL LIABILITIES	16,284,555		8,500,096
EQUITY
Share capital	24,593,422		21,858,827
Shares issuable			35,806
Contributed surplus	8,186,297		6,505,092
Accumulated other comprehensive loss	(108,069)		(109,613)
Accumulated deficit	(20,353,629)		(21,114,998)
Equity attributable to shareholders	12,318,021		7,175,114
Non-controlling interest	1,013,324		2,006,479
TOTAL EQUITY	13,331,345		9,181,593
TOTAL LIABILITIES AND EQUITY	$ 29,615,900		$ 17,681,689

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Details 1) - USD ($)	2 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Revenue
Total revenue	$ 3,638,087		$ 23,353,185	$ 17,757,283	$ 9,378,673
Cost of finished cannabis inventory sold	(1,404,323)		(11,155,676)	(9,227,439)	(3,997,617)
Cost of service revenues	(89,210)		(308,641)		(154,353)
Gross profit, excluding fair value items	2,144,554		11,888,868	8,529,844	5,226,703
Realized fair value loss amounts in inventory sold	(460,647)		(2,573,151)	(3,685,338)	(950,461)
Unrealized fair value gain on growth of biological assets	686,867		3,355,797	3,278,572	1,824,226
Gross profit	2,370,774		12,671,514	8,123,078	6,100,468
Expenses
Accretion expense	216,493		1,026,732	491,781	949,811
Amortization of property and equipment	186,415		578,641	750,916	180,015
General and administrative	1,437,353		6,465,877	5,852,236	3,983,250
Share-based compensation	104,359		346,113	70,996	280,819
Total expenses	1,944,620		8,417,363	7,165,929	5,398,892
Income from operations	426,154		4,254,151	957,149	701,576
Other income and (expense)
Interest expense	(69,164)		(370,616)	(402,239)	(197,632)
Other income	49,678		441,487	(3,432)	(17,072)
Gain on debt settlement				453,858	141,180
Unrealized loss on marketable securities				(333,777)	(35,902)
Unrealized gain on warrants asset	400,016		129,113
Loss on disposal of property and equipment	(87,699)		(182,025)	(6,250)	(7,542)
Total other income (expense), net	629,812		(4,545,539)	(291,840)	(1,565,780)
Income from operations before taxes	1,055,966		(291,388)	665,309	(864,204)
Income tax (Note 20)	(383,539)		(370,932)	(245,358)	(150,543)
Net income	672,427		(662,320)	419,951	(1,014,747)
Other comprehensive income (items that may be subsequently reclassified to profit and loss):
Currency translation gain	6,106		(4,562)	(19,235)	(78,181)
Total comprehensive income	678,533		(666,882)	400,716	(1,092,928)
Net income for the year attributable to:
Non-controlling interest	29,607		(129,279)	(27,507)	1,395,558
Shareholders	642,820		(533,041)	447,458	(2,410,305)
Comprehensive income for the year attributable to:
Shareholders	648,926		$ (537,603)	$ 428,223	$ (2,488,486)
Comprehensive Income Loss [Member]
Revenue
Product sales	3,542,037	$ 2,782,125
Service revenue	96,050
Total revenue	3,638,087	2,782,125
Cost of finished cannabis inventory sold	(1,404,323)	(1,264,131)
Cost of service revenues	(89,210)
Gross profit, excluding fair value items	2,144,554	1,517,994
Realized fair value loss amounts in inventory sold	460,647	395,201
Unrealized fair value gain on growth of biological assets	686,867	435,897
Gross profit	2,370,774	1,558,690
Expenses
Accretion expense	216,493	94,411
Amortization of property and equipment	186,415	89,735
General and administrative	1,437,353	1,009,355
Share-based compensation	104,359
Total expenses	1,944,620	1,193,501
Income from operations	426,154	365,189
Other income and (expense)
Interest expense	(69,164)	(70,262)
Other income	49,678	1,777
Gain on debt settlement
Unrealized loss on marketable securities
Unrealized gain on derivative liability	336,981
Unrealized gain on warrants asset	400,016
Loss on disposal of property and equipment	(87,699)
Total other income (expense), net	629,812	(68,485)
Income from operations before taxes	1,055,966	296,704
Income tax (Note 20)	(383,539)	(54,811)
Net income	672,427	241,893
Other comprehensive income (items that may be subsequently reclassified to profit and loss):
Currency translation gain	6,106
Total comprehensive income	$ 678,533	$ 241,893
Gain per share attributable to shareholders – basic and diluted	$ 0	$ 0
Weighted average shares outstanding – basic and diluted	182,005,886	169,193,812
Net income for the year attributable to:
Non-controlling interest	$ 29,607
Shareholders	642,820	241,893
Comprehensive income for the year attributable to:
Shareholders	648,926	241,893
Total comprehensive income	$ 678,533	$ 241,893

STATEMENT OF CHANGES IN EQUITY

STATEMENT OF CHANGES IN EQUITY (Details 2) - USD ($)	2 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
IfrsStatementLineItems [Line Items]
Balance - October 31, 2020	$ 12,548,453	$ 8,939,700	$ 8,939,700	$ 7,120,563	$ (945,019)
Stock option vesting expense	104,359		344,593		243,662
Currency translation gain	6,106
Net loss	672,427		(662,320)	419,951	(1,014,747)
Balance - October 31, 2021	13,331,345		12,548,453	8,939,700	7,120,563
Share capital [member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2020	$ 24,593,422	$ 21,858,827	$ 21,858,827	$ 20,499,031	$ 14,424,341
Beginning balance, shares	182,005,886	170,632,611	170,632,611	156,936,876	107,782,397
Stock option vesting expense
Currency translation gain
Net loss
Balance - October 31, 2021	$ 24,593,422		$ 24,593,422	$ 21,858,827	$ 20,499,031
Ending balance, shares	182,005,886		182,005,886	170,632,611	156,936,876
Shares Issuable [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2020		$ 35,806	$ 35,806	$ 74,338
Stock option vesting expense
Currency translation gain
Net loss
Balance - October 31, 2021				35,806	74,338
Contributed Surplus [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2020	8,081,938	6,505,092	6,505,092	6,407,935	4,070,264
Stock option vesting expense	104,359		344,593		243,662
Currency translation gain
Net loss
Balance - October 31, 2021	8,186,297		8,081,938	6,505,092	6,407,935
Retained earnings [member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2020	(20,996,449)	(21,356,891)	(21,356,891)	(21,804,349)	(19,394,044)
Stock option vesting expense
Currency translation gain
Net loss	642,820		(533,041)	447,458	(2,410,305)
Balance - October 31, 2021	(20,353,629)		(20,996,449)	(21,356,891)	(21,804,349)
Non-controlling interests [member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2020	983,717	2,006,479	2,006,479	2,033,986	(33,383)
Stock option vesting expense
Currency translation gain
Net loss	29,607		(129,279)	(27,507)	1,395,558
Balance - October 31, 2021	1,013,324		983,717	2,006,479	$ 2,033,986
Statements Of Changes In Equity [Member] | Share capital [member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2020	$ 24,593,422	$ 21,858,827	$ 21,858,827
Beginning balance, shares	182,005,886	170,632,611	170,632,611
Stock option vesting expense
Currency translation gain
Net loss
Balance - October 31, 2021	$ 24,593,422	$ 21,858,827	$ 24,593,422	$ 21,858,827
Ending balance, shares	182,005,886	170,632,611	182,005,886	170,632,611
Statements Of Changes In Equity [Member] | Shares Issuable [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2020		$ 35,806	$ 35,806
Stock option vesting expense
Currency translation gain
Net loss
Balance - October 31, 2021		35,806		$ 35,806
Statements Of Changes In Equity [Member] | Contributed Surplus [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2020	8,081,938	6,505,092	6,505,092
Stock option vesting expense	104,359
Currency translation gain
Net loss
Balance - October 31, 2021	8,186,297	6,505,092	8,081,938	6,505,092
Statements Of Changes In Equity [Member] | Currency Translation Reserve [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2020	(114,175)	(109,613)	(109,613)
Stock option vesting expense
Currency translation gain	6,106
Net loss
Balance - October 31, 2021	(108,069)	(109,613)	(114,175)	(109,613)
Statements Of Changes In Equity [Member] | Retained earnings [member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2020	(20,996,449)	(21,356,891)	(21,356,891)
Stock option vesting expense
Currency translation gain
Net loss	642,820	241,893
Balance - October 31, 2021	(20,353,629)	(21,114,998)	(20,996,449)	(21,356,891)
Statements Of Changes In Equity [Member] | Non-controlling interests [member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2020	983,717	2,006,479	2,006,479
Stock option vesting expense
Currency translation gain
Net loss	29,607
Balance - October 31, 2021	1,013,324	2,006,479	983,717	2,006,479
Statements Of Changes In Equity [Member] | Total Equity [Member]
IfrsStatementLineItems [Line Items]
Balance - October 31, 2020	12,548,453	8,939,700	8,939,700
Stock option vesting expense	104,359
Currency translation gain	6,106
Net loss	672,427	241,893
Balance - October 31, 2021	$ 13,331,345	$ 9,181,593	$ 12,548,453	$ 8,939,700

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Details 3) - USD ($)	2 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Operating activities
Net income	$ 672,427		$ (662,320)	$ 419,951	$ (1,014,747)
Adjustments for non-cash items in net income:
Amortization of property and equipment	186,415		578,641	750,916	180,015
Amortization of property and equipment included in costs of inventory sold	209,985		1,757,672	1,102,688	733,655
Amortization of intangible assets					4,997
Unrealized fair value gain on growth of biological assets	(686,867)		(3,355,797)	(3,278,572)	(1,824,226)
Realized fair value loss amounts in inventory sold	460,647		2,573,151	3,685,338	950,461
Deferred income taxes	224,064		(470,358)
Stock option expense	104,359		344,593	96,649	243,662
Accretion expense	216,493		1,026,732	491,781	949,811
Loss on disposal of property and equipment	87,699		182,025	6,250	7,542
Unrealized gain on warrants asset	400,016		129,113
Currency translation gain	6,106
Noncash Items In Net Loss	744,331		6,406,514	3,175,286	1,893,253
Net cash provided by operating activities	231,109		5,729,351	2,004,175	(238,461)
Investing activities
Purchase of property and equipment and intangibles	(126,690)		(1,456,782)	(1,111,283)	(2,047,136)
Cash advances and loans made to other parties	(1,018,596)		(1,430,526)
Net cash used in investing activities	(1,145,286)		(2,887,308)	(1,113,283)	(2,727,008)
Financing activities
Proceeds from convertible debentures			8,000,000
Proceeds from long-term debt				100,000	1,125,000
Proceeds from private placement				1,300,000	1,225,000
Repayment of long-term debt	568,166		1,631,830	732,803	507,715
Repayment of convertible debentures	(126,978)		(261,006)		(1,312,722)
Payments of lease principal	(444,347)		(1,673,344)	(1,089,738)	(380,543)
Net cash provided by (used in) financing activities	(1,139,491)		4,433,820	(422,541)	3,861,714
Change in cash	(2,053,668)		7,275,863	468,351	896,245
Cash, beginning	8,858,247	$ 1,582,384	1,582,384	1,114,033	217,788
Cash, ending	6,804,579		8,858,247	1,582,384	$ 1,114,033
Cash Flow [Member]
Operating activities
Net income	(672,427)	(241,893)
Adjustments for non-cash items in net income:
Amortization of property and equipment	186,415	89,735
Amortization of property and equipment included in costs of inventory sold	209,985	168,139
Amortization of intangible assets
Unrealized fair value gain on growth of biological assets	686,867	435,897
Realized fair value loss amounts in inventory sold	460,647	395,201
Deferred income taxes	224,064
Stock option expense	104,359
Accretion expense	216,493	94,411
Loss on disposal of property and equipment	87,699
Unrealized gain on fair value of derivative liability	(336,981)
Unrealized gain on warrants asset	(400,016)
Currency translation gain	6,610
Noncash Items In Net Loss	744,331	553,482
Changes in non-cash working capital	(513,222)	(503,647)
Net cash provided by operating activities	231,109	49,835
Investing activities
Purchase of property and equipment and intangibles	(126,690)	(101,169)
Cash advances and loans made to other parties	(1,018,596)
Net cash used in investing activities	(1,145,286)	(101,169)
Financing activities
Proceeds from convertible debentures		2,000,000
Proceeds from long-term debt
Proceeds from private placement
Repayment of long-term debt	(568,166)	(364,414)
Repayment of convertible debentures	(126,978)	(15,000)
Payments of lease principal	(444,347)	(288,039)
Net cash provided by (used in) financing activities	(1,139,491)	1,332,547
Change in cash	(2,053,668)	1,281,213
Cash, beginning	8,858,247	1,582,384	1,582,384
Cash, ending	$ 6,804,579	$ 2,863,597	$ 8,858,247	$ 1,582,384

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)						1 Months Ended
	Apr. 25, 2024	Apr. 10, 2024	Mar. 05, 2024	Mar. 02, 2024	Jan. 12, 2024	Feb. 03, 2024	Jan. 17, 2024	May 02, 2021	Jan. 27, 2021	Dec. 02, 2020	Nov. 23, 2020
IfrsStatementLineItems [Line Items]
Total consideration	$ 2,800,000
Secured note							$ 500,000
Warrants purchase		23,270,249				23,270,249
Warrants exercise, value				$ 4,700,000
Contributed amount			$ 6,000,000
Cash	200,000
Cash paid	2,600,000
Minority interest	$ 800,000
Interest rate	5.20%							10%	10%	10%	10%
Cash on hand	$ 10
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Qwnership percentage	52.20%
Top of range [member]
IfrsStatementLineItems [Line Items]
Qwnership percentage	80%
Forecast [Member] | Grown Rogue Unlimited L L C [Member]
IfrsStatementLineItems [Line Items]
Total consideration					$ 1,525,000