Trees (CANN) 10-Q 14 Nov 22 2022 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 07, 2022
Document And Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	000-54457
Entity Registrant Name	TREES CORPORATION
Entity Incorporation, State or Country Code	CO
Entity Tax Identification Number	90-1072649
Entity Address, Address Line One	1901 S Navajo Street
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80223
City Area Code	303
Local Phone Number	759-1300
Title of 12(b) Security	N/A
Security Exchange Name	NONE
No Trading Symbol Flag	true
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		96,192,184
Entity Central Index Key	0001477009
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 1,964,660	$ 2,054,050
Restricted cash	4,037,500
Accounts receivable, net of allowance of $38,000 and $61,000, respectively	165,217	80,188
Current portion of notes receivable, net of allowance of nil and $43,108, respectively		73,000
Inventories, net	1,201,293	1,123,083
Prepaid expenses and other current assets	168,553	149,075
Total current assets	7,537,223	3,479,396
Right-of-use operating lease asset	2,951,736	3,065,152
Property and equipment, net	606,474	680,327
Intangible assets, net	2,087,946	5,999,813
Goodwill	14,612,038	8,799,657
Total assets	27,795,417	22,024,345
Current liabilities
Accounts payable	2,195,532	1,170,708
Interest payable	63,000	621,085
Income tax payable	254,000
Operating lease liability, current	663,883	721,809
Accrued stock payable	60,900	444,894
Accrued dividends	70,800
Warrant derivative liability	13,358	28,317
Notes payable - current	1,307,569	1,094,398
Total current liabilities	4,629,042	4,081,211
Operating lease liability, non-current	2,343,362	2,427,762
Notes payable - long-term (net of discount)	12,146,691	5,619,570
Related party long-term notes payable (net of discount)	332,204	288,229
Total liabilities	19,451,299	12,416,772
Commitments and contingencies (Note 9)
Stockholders' equity
Preferred stock, no par value; 5,000,000 shares authorized; 1,180 issued and outstanding, respectively	1,073,446	1,073,446
Common stock, $0.001 par value; 200,000,000 shares authorized; 96,192,184 shares and 89,551,993 shares issued and outstanding, respectively	96,192	89,552
Additional paid-in capital	94,814,583	92,265,390
Accumulated deficit	(87,640,103)	(83,820,815)
Total stockholders' equity	8,344,118	9,607,573
Total liabilities and stockholders' equity	$ 27,795,417	$ 22,024,345

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
CONDENSED CONSOLIDATED BALANCE SHEETS
Accounts receivable, net of allowance	$ 38,000	$ 61,000
Notes receivable, net of allowance	$ 0	$ 43,108
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	1,180	1,180
Preferred stock, shares outstanding	1,180	1,180
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	96,192,184	89,551,993
Common stock, shares outstanding	96,192,184	89,551,993

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Total revenue	$ 3,177,177	$ 1,665,642	$ 9,986,212	$ 3,028,055
Costs and expenses
Cost of sales	2,036,532	1,473,209	5,856,995	2,539,840
Selling, general and administrative	1,462,902	672,981	4,001,816	1,853,731
Stock-based compensation	38,460	131,836	156,961	194,120
Professional fees	197,565	144,289	716,410	760,437
Depreciation and amortization	98,915	115,355	190,770	305,824
Total costs and expenses	3,834,374	2,537,670	10,922,952	5,653,952
Operating loss	(657,197)	(872,028)	(936,740)	(2,625,897)
Other expenses (income)
Amortization of Debt Discount and Equity Issuance Costs	1,285,392	216,516	1,716,334	470,306
Interest expense	213,833	150,503	564,229	444,186
Loss on extinguishment of debt	310,622	233,374	310,622	233,374
(Gain) loss on derivative liability	(16,365)	(52,452)	(14,959)	1,043,531
(Gain) loss on sale of assets		(132,979)	(13,000)	(131,512)
Total other expenses, net	1,793,482	414,962	2,563,226	2,059,885
Net loss from continuing operations before income taxes	(2,450,679)	(1,286,990)	(3,499,966)	(4,685,782)
Provision for income taxes	254,000		254,000
Loss from continuing operations	(2,704,679)	(1,286,990)	(3,753,966)	(4,685,782)
Income (loss) from discontinued operations, net of tax	195	(40,605)	5,478	(377,134)
Net loss	(2,704,484)	(1,327,595)	(3,748,488)	(5,062,916)
Accrued preferred stock dividend	(70,800)		(70,800)
Net loss attributable to common stockholders	$ (2,775,284)	$ (1,327,595)	$ (3,819,288)	$ (5,062,916)
Per share data - basic and diluted
Net loss from continuing operations basic per share	$ (0.03)	$ (0.02)	$ (0.04)	$ (0.07)
Net loss from continuing operations diluted per share	(0.03)	(0.02)	(0.04)	(0.07)
Net loss from discontinued operations basic per share	0	0	0	(0.01)
Net loss from discontinued operations diluted per share	0	0	0	(0.01)
Net loss attributable to common stockholders basic per share	(0.03)	(0.02)	(0.04)	(0.08)
Net loss attributable to common stockholders diluted per share	$ (0.03)	$ (0.02)	$ (0.04)	$ (0.08)
Weighted average number of common shares outstanding, basic	96,192,184	69,122,293	96,046,246	64,381,989
Weighted average number of common shares outstanding, diluted	96,192,184	69,122,293	96,046,246	64,381,989
Retail sales
Total revenue	$ 3,080,778	$ 855,841	$ 9,536,659	$ 855,841
Cultivation sales
Total revenue	$ 96,399	$ 809,801	$ 449,553	2,157,742
Interest
Total revenue				$ 14,472

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities
Net loss	$ (3,748,488)	$ (5,062,916)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount and equity issuance costs	1,716,334	470,306
Depreciation and amortization	190,770	317,183
Loss on extinguishment of debt	310,622	233,374
Non-cash lease expense	670,685	364,520
Bad debt recovery	(10,280)	(44,163)
(Gain) loss on disposal of property and equipment	(13,000)	1,467
Loss on warrant derivative liability	(14,959)	1,043,531
Stock-based compensation	156,961	194,120
Changes in operating assets and liabilities, net of acquisitions
Accounts receivable	(76,749)	258,811
Prepaid expenses and other assets	(19,478)	559,073
Inventories	(78,210)	72,711
Income taxes	254,000
Accounts payable and accrued liabilities	466,744	(566,932)
Operating lease liabilities	(699,595)	(330,215)
Net cash used in operating activities:	(894,643)	(2,489,130)
Cash flows from investing activities
Purchase of property and equipment	(33,903)	(323,879)
Proceeds for sale of equipment	13,000	208,761
Proceeds on notes receivable	75,000	433,393
Net proceeds from sale of Next Big Crop		(132,979)
Net cash used in investing activities	(202,485)	(936,719)
Cash flows from financing activities
Proceeds from exercise of stock options		194,634
Proceeds from preferred stock offering		1,180,000
Proceeds from notes payable	9,912,250	3,960,000
Payments on notes payable	(4,867,012)	(200,000)
Net cash provided by financing activities	5,045,238	5,134,634
Net increase in cash and cash equivalents	3,948,110	1,708,785
Cash and cash equivalents, beginning of period	2,054,050	755,769
Cash and cash equivalents, end of period	6,002,160	2,464,554
Supplemental schedule of cash flow information
Cash paid for interest	1,122,314	16,224
Non-cash investing & financing activities
Operating lease right-of-use asset/Operating lease liability	172,053	700,351
Issuance of accrued stock	383,994
Accrued dividends on preferred stock	70,800
Cashless warrant exercise		1,557,078
Beneficial conversion feature		1,110,039
Issuance of common stock to a consultant		120,142
TDM, LLC
Cash flows from investing activities
Acquisition		(1,122,015)
TREES MLK
Cash flows from investing activities
Acquisition	(256,582)
10% Warrants
Non-cash investing & financing activities
Warrants recorded as a loss on extinguishment of debt and additional paid-in capital		$ 1,239,300
12% Warrants
Non-cash investing & financing activities
Warrants recorded as a debt discount and additional paid-in capital	569,223
Warrants recorded as a loss on extinguishment of debt and additional paid-in capital	$ 103,577

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical)	Sep. 30, 2022	Sep. 15, 2022	Sep. 30, 2021	Apr. 20, 2021	Feb. 08, 2021	Dec. 31, 2020
10% Warrants
Interest rate (as a percent)	10%	10%	10%	10%	10%	10%
12% Warrants
Interest rate (as a percent)	12%	12%

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Preferred Stock	Common Stock TDM, LLC	Common Stock Trees Waterfront LLC	Common Stock Trees MLK LLC	Common Stock	Additional Paid-in Capital TDM, LLC	Additional Paid-in Capital Trees Waterfront LLC	Additional Paid-in Capital Trees MLK LLC	Additional Paid-in Capital 10% Warrants	Additional Paid-in Capital 12% Warrants	Additional Paid-in Capital	Accumulated Deficit	TDM, LLC	Trees Waterfront LLC	Trees MLK LLC	10% Warrants	12% Warrants	Total
Balance at the beginning of the year at Dec. 31, 2020					$ 60,813						$ 75,891,414	$ (74,951,436)						$ 1,000,791
Balance at the beginning of the year (in Shares) at Dec. 31, 2020					60,813,673
Common stock issued to a consultant					$ 146						119,996							120,142
Common stock issued to a consultant (in Shares)					146,499
Common stock issued upon exercise of stock options					$ 367						194,267							194,634
Common stock issued upon exercise of stock options (in shares)					366,760
Common stock issued for acquisition		$ 22,380				$ 10,384,464							$ 10,406,844
Common stock issued for acquisition (in shares)		22,380,310
Beneficial conversion feature											1,110,039							1,110,039
Preferred shares issued	$ 1,073,446																	1,073,446
Preferred shares issued (in shares)	1,180
Warrants issued with preferred stock									$ 1,239,300		106,554					$ 1,239,300		106,554
Modification of warrants											233,374							233,374
Cashless exercise of warrants					$ 1,005						1,556,073							1,557,078
Cashless exercise of warrants (in shares)					1,006,623
Stock-based compensation											172,595							172,595
Modification of Options											21,525							21,525
Net loss												(5,062,916)						(5,062,916)
Balance at the end of the year at Sep. 30, 2021	$ 1,073,446				$ 84,711						91,029,601	(80,014,352)						12,173,406
Balance at the end of the year(in Shares) at Sep. 30, 2021	1,180				84,713,865
Balance at the beginning of the year at Jun. 30, 2021					$ 62,264						80,140,373	(78,686,757)						1,515,880
Balance at the beginning of the year (in Shares) at Jun. 30, 2021					62,266,275
Common stock issued to a consultant					$ 34						20,108							20,142
Common stock issued to a consultant (in Shares)					34,140
Common stock issued upon exercise of stock options					$ 33						12,892							12,925
Common stock issued upon exercise of stock options (in shares)					33,140
Common stock issued for acquisition		$ 22,380				$ 10,384,464							$ 10,406,844
Common stock issued for acquisition (in shares)		22,380,310
Preferred shares issued	$ 1,073,446																	1,073,446
Preferred shares issued (in shares)	1,180
Warrants issued with preferred stock											106,554							106,554
Modification of warrants											233,374							233,374
Stock-based compensation											110,311							110,311
Modification of Options											21,525							21,525
Net loss												(1,327,595)						(1,327,595)
Balance at the end of the year at Sep. 30, 2021	$ 1,073,446				$ 84,711						91,029,601	(80,014,352)						12,173,406
Balance at the end of the year(in Shares) at Sep. 30, 2021	1,180				84,713,865
Balance at the beginning of the year at Dec. 31, 2021	$ 1,073,446				$ 89,551						92,265,391	(83,820,815)						9,607,573
Balance at the beginning of the year (in Shares) at Dec. 31, 2021	1,180				89,551,993
Common stock issued for acquisition			$ 1,670	$ 4,971			$ 382,324	$ 1,337,105						$ 383,994	$ 1,342,076
Common stock issued for acquisition (in shares)			1,669,537	4,970,654
Warrants issued with preferred stock											672,802							672,802
Stock-based compensation											156,961							156,961
Dividends on preferred stock												(70,800)						(70,800)
Net loss												(3,748,488)						(3,748,488)
Balance at the end of the year at Sep. 30, 2022	$ 1,073,446				$ 96,192						94,814,583	(87,640,103)						8,344,118
Balance at the end of the year(in Shares) at Sep. 30, 2022	1,180				96,192,184
Balance at the beginning of the year at Jun. 30, 2022	$ 1,073,446				$ 96,192						94,103,321	(84,864,819)						10,408,140
Balance at the beginning of the year (in Shares) at Jun. 30, 2022	1,180				96,192,184
Warrants issued with preferred stock										$ 672,802							$ 672,802
Stock-based compensation											38,460							38,460
Dividends on preferred stock												(70,800)						(70,800)
Net loss												(2,704,484)						(2,704,484)
Balance at the end of the year at Sep. 30, 2022	$ 1,073,446				$ 96,192						$ 94,814,583	$ (87,640,103)						$ 8,344,118
Balance at the end of the year(in Shares) at Sep. 30, 2022	1,180				96,192,184

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical)	Sep. 30, 2022	Sep. 15, 2022	Sep. 30, 2021	Apr. 20, 2021	Feb. 08, 2021	Dec. 31, 2020
12% Warrants
Interest rate (as a percent)	12%	12%
10% Warrants
Interest rate (as a percent)	10%	10%	10%	10%	10%	10%

NATURE OF OPERATIONS, HISTORY A

NATURE OF OPERATIONS, HISTORY AND PRESENTATION	9 Months Ended
	Sep. 30, 2022
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
NATURE OF OPERATIONS, HISTORY AND PRESENTATION	NOTE 1. NATURE OF OPERATIONS, HISTORY, AND PRESENTATION Nature of Operations TREES Corporation, a Colorado Corporation (the “Company,” “we,” “us,” or “our,”) (formerly, General Cannabis Corp), was incorporated on June 3, 2013, and provides services and products to the regulated cannabis industry. On June 8, 2022, our shareholders, upon recommendation of the Board, approved an amendment to our Amended and Restated Articles of Incorporation at our 2022 Annual Meeting of Stockholders. The amendment to our Amended and Restated Articles of Incorporation was filed with the Secretary of State of the State of Colorado on June 8, 2022 and formally changed the name of the Company to TREES Corporation. As of September 30, 2022, our operations are segregated into the following segments: Retail (“Retail Segment”) Through our acquisition of TDM, LLC (“TREES Englewood”) in September 2021, our acquisition of Trees Portland, LLC, Trees Waterfront, LLC in December 2021 and our acquisition of Trees MLK, LLC in January 2022, we operate a retail dispensary store in Englewood, Colorado and three retail stores in Portland, Oregon. Cultivation (“Cultivation Segment”) Through our acquisition of SevenFive Farm ("SevenFive") in May 2020, we operate a 17,000 square foot licensed light deprivation greenhouse cultivation facility. Discontinued Operations - Operations Consulting and Products (“Operations Segment”) Through Next Big Crop (“NBC”), we delivered comprehensive consulting services to the cannabis industry that included obtaining licenses, compliance, cultivation, retail operations, logistical support, facility design and construction, and expansion of existing operations. ​ NBC oversaw our wholesale equipment and supply business, operating under the name “GC Supply,” which provided turnkey sourcing and stocking services to cultivation, retail, and infused products manufacturing facilities. Our products included building materials, equipment, consumables, and compliance packaging. NBC also provided operational support for our internal cultivation. On July 16, 2021, we entered into an Asset Purchase Agreement with an individual to sell substantially all the assets of NBC for a total of $150,000 and 10% of profits generated by the buyer in the states of Michigan, Mississippi, and Massachusetts for a period of twelve months from the closing. On August 2, 2021, the sale of NBC was completed. Pursuant to amendment, the buyer paid the additional Basis of Presentation The accompanying unaudited condensed consolidated financial statements include all accounts of the Company and its wholly owned subsidiaries. All inter-company accounts and transactions have been eliminated in consolidation. These unaudited condensed consolidated financial statements have been prepared following the requirements of the Securities and Exchange Commission for interim reporting. As permitted under those rules, certain footnotes and other financial information that are normally required by accounting principles generally accepted in the United States of America ("U.S. GAAP") can be condensed or omitted. The condensed consolidated balance sheet for the year ended December 31, 2021, was derived from audited financial statements but does not include all disclosures required by U.S. GAAP. The information included in this quarterly report on Form 10-Q should be read in conjunction with the consolidated financial statements and notes thereto of the Company for the year ended December 31, 2021, which were included in the annual report on Form 10-K filed by the Company on March 25, 2022. In the opinion of management, these unaudited condensed consolidated financial statements have been prepared on the same basis as the annual consolidated financial statements and notes thereto of the Company and include all adjustments, consisting only of normal recurring adjustments, considered necessary for the fair presentation of the Company's financial position and operating results. The results for the three and nine months ended September 30, 2022, are not necessarily indicative of the operating results for the year ending December 31, 2022, or any other interim or future periods. Since the date of the Annual Report, there have been no material changes to the Company’s significant accounting policies. Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. Use of Estimates The preparation of our unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. Although these estimates are based on our knowledge of current events and actions we may undertake in the future, actual results may ultimately differ from these estimates and assumptions. Furthermore, when testing assets for impairment in future periods, if management uses different assumptions or if different conditions occur, impairment charges may result. In particular, the COVID-19 pandemic has adversely impacted and is likely to further adversely impact the Company's business and markets. The full extent to which the COVID-19 pandemic will directly or indirectly impact the Company's business, results of operations, and financial condition, including revenues, expenses, reserves and allowances, fair value measurements and asset impairment charges, will depend on future developments that are highly uncertain and difficult to predict. These developments include, but are not limited to, the duration and spread of the pandemic, its severity in our markets and elsewhere, governmental actions to contain the spread of the pandemic and respond to the reduction in global economic activity, and how quickly and to what extent normal economic and operating conditions can resume. Concentrations of Credit Risk Financial instruments that potentially subject us to significant concentrations of credit risk consisted primarily of cash, accounts receivable and revenue. Customer and Revenue Concentrations During the three months ended September 30, 2022 and 2021, 79% and 24% of SevenFive’s revenue was with one and two customers, respectively. During the nine months ended September 30, 2022 and 2021, customer, respectively. The customer in 2022 is a related party dispensary and the revenues associated with this customer is eliminated in consolidation. Discontinued Operations On July 16, 2021, we entered into an Asset Purchase Agreement with an individual to sell substantially all of the assets of NBC for a total of $150,000 and 10% of profits generated by the buyer in the states of Michigan, Mississippi, and Massachusetts for a period of twelve months from the closing. On August 2, 2021, the sale of NBC was completed. Pursuant to amendment, the buyer paid the additional profit share described above was eliminated. On January 1, 2021, we discontinued our investments segment. As this is not a materially significant segment, we have not shown the effects of the discontinued segment separately in the financial statements. The cash flows related to discontinued operations have not been segregated and are included in the consolidated statements of cash flows. Going Concern We incurred net losses of $2,704,484 and $3,748,488 during the three and nine months ended September 30, 2022, respectively, and $1,327,595 and $5,062,916 for the three and nine months ended September 30, 2021, respectively, and had an accumulated deficit of $87,640,103 as of September 30, 2022. We had cash and cash equivalents of $1,964,660 and $2,054,050 as of September 30, 2022, and December 31, 2021, respectively. The accompanying unaudited condensed consolidated financial statements have been prepared on the basis of continuity of operations, realization of assets, and the satisfaction of liabilities and commitments in the ordinary course of business. We have incurred recurring losses and negative cash flows from operations since inception and have primarily funded our operations with proceeds from the issuance of convertible debt. We expect our operating losses to continue into the foreseeable future as we continue to execute our acquisition and growth strategy. As a result, we have concluded that there is substantial doubt about our ability to continue as a going concern. Our unaudited condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our ability to continue as a going concern is dependent upon our ability to raise additional capital to support our planned investing activities. If we are unable to obtain additional funding, we would be forced to delay, reduce, or eliminate some or all of our acquisition efforts, which could adversely affect our growth plans. Summary of Significant Accounting Policies See our Annual Report on Form 10-K for the year ended December 31, 2021, for discussion of the Company's significant accounting policies. Recently Issued Accounting Standards FASB ASU 2020-06 – “Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity”- In June 2020, the Financial Accounting Standards Board (“FASB”) issued guidance which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Accounting Standards Updates (“ASU”) also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and simplifies the diluted earnings per share calculation in certain areas. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2023, although early adoption is permitted. The Company is currently evaluating the impact of the adoption of the standard on the consolidated financial statements. FASB ASU 2019-12 – “Income Taxes (Topic 740)”

BUSINESS ACQUISITION

BUSINESS ACQUISITION	9 Months Ended
	Sep. 30, 2022
BUSINESS ACQUISITION
BUSINESS ACQUISITION	NOTE 2. BUSINESS ACQUISITION On September 2, 2021, we completed the acquisition of substantially all of the assets of TREES Englewood, representing a portion of the overall Trees transaction (“Trees Transaction”) previously disclosed pursuant to that certain First Amended and Restated Agreement and Plan of Reorganization and Liquidation dated May 28, 2021, by and among the Company, seller and certain other sellers party thereto, that consists of the assets relating to the Trees dispensary located in Englewood, Colorado (“Englewood Closing”). We paid $1,155,256 in cash in connection with the Englewood Closing and stock consideration of 22,380,310 shares of our Common Stock. The closing price of our common stock on September 2, 2021, the date of license transfer, was $0.47 per share, as such, fair value of consideration is $10,518,746 . Further, cash equal to $1,732,884 will be paid to the seller in equal monthly installments over a period of 24 months from the Englewood Closing. As of September 30, 2022, we have completed the allocation of the purchase price. Based on the completed purchase price, there was an adjustment from the tradename to goodwill in the amount of $3,601,000 . As of September 30, 2022, the unaudited condensed consolidated balance sheet includes an allocation of cash, fixed assets, inventory, intangible assets and goodwill. ​ The table below reflects the Company’s estimates of the acquisition date fair values of the assets acquired: ​ ​ ​ ​ ​ Cash ​ $ 32,941 Fixed assets ​ 59,335 Inventory ​ ​ 586,495 Tradename ​ ​ 1,399,000 Goodwill ​ 11,216,913 ​ ​ $ 13,294,684 ​ The accompanying unaudited condensed consolidated financial statements include the results of Trees Englewood from the date of acquisition for financial reporting purposes, September 2, 2021. The pro-forma effects of the acquisition on the results of operations as if the transaction had been completed on January 1, 2020, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended Nine months ended ​ ​ September 30, ​ September 30, ​ ​ 2021 ​ 2021 ​ Total revenues ​ $ 2,766,183 ​ $ 8,847,507 ​ Net income (loss) attributable to common stockholders ​ $ 254,862 ​ $ 749,341 ​ Net income (loss) per common share ​ $ 0.00 ​ $ 0.01 ​ Weighted average number of basic and diluted common shares outstanding ​ ​ 84,691,204 ​ ​ 84,384,904 ​ ​ The unaudited pro-forma results of operations are presented for information purposes only. The unaudited pro-forma results are not intended to present actual results that would have been attained had the acquisition been completed as of January 1, 2020, or to project potential operating results as of any future date or for any future periods. On December 30, 2021, we completed the acquisition of substantially all the assets of Trees Portland, LLC and Trees Waterfront, LLC, representing a portion of the overall Trees Transaction, which consists of the assets relating to certain Trees dispensaries located in Portland, Oregon ("Oregon Closing”). We paid cash in the amount of $331,581 in connection with the Oregon Closing and stock consideration of 6,423,575 shares of our Common Stock. The closing price of our common stock on December 30, 2021, the date of license transfer, was $0.23 per share, as such, fair value of consideration is $1,477,422 . Further, cash equal to $497,371 will be paid to the sellers in equal monthly installments over a period of 24 months from the Oregon Closing. As of September 30, 2022, we have completed the allocation of the purchase price. Based on the purchase price, there was an adjustment from the tradename to goodwill in the amount of $341,000 . As of September 30, 2022, the condensed consolidated balance sheet includes an allocation of cash, fixed assets, inventory, intangible assets and goodwill. ​ The table below reflects the Company’s estimates of the acquisition date fair values of the assets acquired: ​ ​ ​ ​ ​ Cash ​ $ 14,568 Fixed assets ​ 56,015 Inventory ​ ​ 202,046 Tradename ​ ​ 509,000 Goodwill ​ 1,524,744 ​ ​ $ 2,306,373 ​ The accompanying unaudited condensed consolidated financial statements include the results of Trees Oregon from the date of acquisition for financial reporting purposes, December 30, 2021. The pro-forma effects of the acquisition on the results of operations as if the transaction had been completed on January 1, 2020, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended Nine months ended ​ ​ September 30, September 30, ​ ​ 2021 ​ 2021 ​ Total revenues ​ $ 450,296 ​ $ 1,190,985 ​ Net income (loss) attributable to common stockholders ​ $ 93,796 ​ $ 153,612 ​ Net income (loss) per common share ​ $ 0.00 ​ $ 0.00 ​ Weighted average number of basic and diluted common shares outstanding ​ ​ 75,545,868 ​ ​ 70,805,564 ​ ​ The unaudited pro-forma results of operations are presented for information purposes only. The unaudited pro-forma results are not intended to present actual results that would have been attained had the acquisition been completed as of January 1, 2020, or to project potential operating results as of any future date or for any future periods. ​ On January 5, 2022, we completed the acquisition of substantially all of the assets of Trees MLK Inc. (“MLK”), representing the remaining Oregon dispensary in connection with the overall Trees transaction. We paid cash in the amount of shares of our Common Stock. The closing price of our common stock on January 5, 2022, the date of license transfer, was . Further, cash equal to from the MLK closing. When we closed on MLK it was a non-operating dispensary. We opened the dispensary in the second quarter of 2022. As of September 30, 2022, we have completed the allocation of the purchase price. Based on the purchase price, there was an adjustment from the tradename to goodwill in the amount of $912,000 . As of September 30, 2022, the unaudited condensed consolidated balance sheet includes an allocation of fixed assets, intangible assets and goodwill. ​ The table below reflects the Company’s estimates of the acquisition date fair values of the assets acquired: ​ ​ ​ ​ ​ Fixed assets $ 25,150 Tradename ​ ​ 88,000 Goodwill ​ 1,870,381 ​ ​ $ 1,983,531 ​ The accompanying unaudited condensed consolidated financial statements include the results of Trees MLK from the date of acquisition for financial reporting purposes, January 5, 2022. The pro-forma effects of the acquisition on the results of operations as if the transaction had been completed on January 1, 2021, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended Nine months ended ​ ​ September 30, ​ September 30, ​ ​ 2022 ​ 2021 ​ 2022 ​ 2021 Total revenues ​ $ 69,161 ​ $ — ​ $ 91,579 ​ $ — Net income (loss) attributable to common stockholders ​ $ (51,105) ​ $ (29,022) ​ $ (94,693) ​ $ (106,691) Net income (loss) per common share ​ $ (0.00) ​ $ (0.00) ​ $ (0.00) ​ $ (0.00) Weighted average number of basic and diluted common shares outstanding ​ ​ 96,192,184 ​ ​ 74,092,947 ​ ​ 96,155,491 ​ ​ 69,352,643 ​ The unaudited pro-forma results of operations are presented for information purposes only. The unaudited pro-forma results are not intended to present actual results that would have been attained had the acquisition been completed as of January 1, 2021, or to project potential operating results as of any future date or for any future periods.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2022
DISCONTINUED OPERATIONS
DISCONTINUED OPERATIONS	​ NOTE 3. DISCONTINUED OPERATIONS On July 16, 2021, we entered into an Asset Purchase Agreement with an individual to sell substantially all of the assets of NBC for a total of $150,000 and 10% of profits generated by the buyer in the states of Michigan, Mississippi, and Massachusetts for a period of twelve months from the closing. On August 2, 2021, the sale of NBC was completed. Pursuant to amendment, the buyer paid the additional A summary of the discontinued operations for the Operations Segment is presented as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 ​ 2022 ​ 2021 Product revenues ​ $ — ​ $ 463 $ 3,438 $ 614,764 Service revenues ​ ​ — ​ ​ 4,116 ​ ​ — ​ ​ 523,994 Total revenues ​ ​ — ​ ​ 4,579 ​ ​ 3,438 ​ ​ 1,138,758 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cost of sales ​ — ​ 29,480 ​ ​ — ​ ​ 1,157,035 Selling, general and administrative ​ (195) ​ 12,721 ​ ​ (2,040) ​ ​ 342,554 Professional fees ​ — ​ 143 ​ ​ — ​ ​ 4,944 Depreciation and amortization ​ ​ — ​ ​ 2,840 ​ ​ — ​ ​ 11,359 Total costs and expenses ​ (195) ​ 45,184 ​ ​ (2,040) ​ ​ 1,515,892 Income (loss) from discontinued operations ​ $ 195 ​ $ (40,605) ​ $ 5,478 ​ $ (377,134) ​ The cash flows related to discontinued operations have not been segregated and are included in the consolidated statements of cash flows. The following table provides selected information on cash flows related to discontinued operations for the Operations Segment for the nine months ended September 30, 2022 and 2021. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nine months ended ​ ​ ​ September 30, ​ ​ 2022 2021 ​ Accounts receivables ​ $ — ​ $ 183,364 ​ Prepaid expenses and other current assets ​ ​ — ​ ​ 519,274 ​ Depreciation and amortization ​ ​ — ​ ​ 231 ​ Capital expenditures ​ ​ — ​ ​ — ​ Accounts payable and accrued expenses ​ ​ — ​ ​ — ​ Customer deposits ​ ​ — ​ ​ — ​ ​

INVENTORIES, NET

INVENTORIES, NET	9 Months Ended
	Sep. 30, 2022
INVENTORIES, NET
INVENTORIES, NET	NOTE 4. INVENTORIES, NET Our inventories consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ 2022 2021 Raw materials ​ $ 12,127 ​ $ 13,343 Work-in-progress and finished goods ​ ​ 1,189,166 ​ ​ 1,109,740 Less: Inventory reserves ​ ​ — ​ ​ — Inventories, net ​ $ 1,201,293 ​ $ 1,123,083 ​

LEASES

LEASES	9 Months Ended
	Sep. 30, 2022
LEASES
LEASES	NOTE 5. LEASES On September 2, 2021, we entered into a commercial real estate lease with a related party (see Note 11) for retail space for our dispensary in Englewood, CO, with an initial term of 5 years and, at our option, two additional terms of 3 years each. Rent is $10,000 per month with 3% annual escalations during the initial term and 4% annual escalations during the option term. We also pay our portion of real estate taxes. In June 2022, we amended the lease to amend the option to renew for 3 years . No other changes to the lease were made. We accounted for the amendment as a lease modification and remeasured the lease with an incremental borrowing rate of to the right-of-use operating lease asset and lease liability from the initial lease valued on September 2, 2021. We determined the present value of the future lease payments using a discount rate of lease liability Through the acquisition of Trees Englewood, we entered into a commercial real estate lease for office space in Denver, CO. This office space is our corporate office. The lease expires in November 2022. Rent is lease liability Through the acquisition of Trees Portland, we entered into a commercial real estate lease in Portland, OR. The lease expires in April 2027. Rent is $5,124 per month with a 5% annual escalation beginning in May 2022. The rent includes payment of property taxes. We determined the present value of the future lease payments using a discount of 20% over a 5.5-year term, resulting in a right-of-use asset and lease liability of $229,501. As of September 30, 2022 ​ Through the acquisition of Trees Waterfront, we entered into a commercial real estate lease in Portland, OR. The lease has an initial term of 5 years and, at our option an additional term of 5 years . The lease expires in March 2031. Rent is September 30, 2022 ​ Through the acquisition of Trees MLK, we entered into a commercial real estate lease in Portland, OR. The lease has an initial term of each. The lease expires in July 2029. Rent is annual escalation. The rent includes payment of property taxes. We determined the present value of the future lease payments using a discount rate of . As of September 30, 2022 In April 2022, we entered into an Amendment to Lease with Dalton Farms, LLC, the landlord of our grow facility. Pursuant to the Lease Amendment, commencing April 1, 2022, base rent decreases to per month for the remainder of 2022. Increases in base rent become effective January 1, 2023 and are as otherwise provided for in the original lease. We accounted for the amendment as a lease modification and remeasured the lease with an incremental borrowing rate of from the first amended lease valued in December 2021. We determined the present value of the future lease payments using a discount rate of lease liability Future remaining minimum lease payments were as follows: ​ ​ ​ ​ ​ Year ending December 31, Amount 2022 (remaining three months) ​ $ 173,339 2023 ​ 656,415 2024 ​ 685,056 2025 ​ 702,501 2026 ​ 720,840 Thereafter ​ 4,632,898 Total ​ 7,571,049 Less: Present value adjustment ​ (4,563,804) ​ ​ ​ 3,007,245 Less: Current portion ​ ​ (663,883) Long-term operating lease liability ​ $ 2,343,362 ​

ACCRUED STOCK PAYABLE

ACCRUED STOCK PAYABLE	9 Months Ended
	Sep. 30, 2022
ACCRUED STOCK PAYABLE
ACCRUED STOCK PAYABLE	NOTE 6. The following tables summarize the changes in accrued common stock payable: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of ​ Amount Shares Balance as of December 31, 2020 ​ $ 94,861 ​ ​ 359,415 Trees Waterfront acquisition stock accrual ​ ​ 383,994 ​ ​ 1,669,537 Stock issued ​ ​ (33,961) ​ ​ (259,415) Balance as of December 31, 2021 ​ $ 444,894 ​ ​ 1,769,537 Stock issued ​ ​ (383,994) ​ ​ (1,669,537) Balance as of September 30, 2022 ​ $ 60,900 ​ ​ 100,000 ​ In December 2021, we completed the acquisition of Trees Waterfront. As part of the transaction, we granted shares of our common stock. The stock was issued on January 6, 2022.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2022
NOTES PAYABLE
NOTES PAYABLE	NOTE 7. NOTES PAYABLE Our notes payable consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 2022 12% Notes ​ $ 13,167,795 ​ $ — 2020 10% Notes ​ ​ — ​ ​ 6,580,000 Related party note payable ​ ​ 332,204 ​ ​ 320,000 Trees Acquisition Notes ​ ​ 1,518,755 ​ ​ 2,013,644 Unamortized debt discount ​ ​ (1,232,290) ​ ​ (1,911,447) ​ ​ ​ 13,786,464 ​ ​ 7,002,197 Less: Current portion ​ ​ (1,307,569) ​ ​ (1,094,398) Long-term portion ​ $ 12,478,895 ​ $ 5,907,799 ​ 12% Notes On September 15, 2022, we entered into a Securities Purchase Agreement with certain accredited investors (the “12% Investors”), pursuant to which we agreed to issue and sell senior secured convertible notes (the “12% Notes”) with an aggregate principal amount of $13,500,000 to such 12% Investors, in exchange for payment by certain 12% Investors of an aggregate amount of $10,587,250 in cash, as well as cancellation of outstanding indebtedness in the aggregate amount of $2,912,750 represented by the 10% Notes discussed below. Of the is held in restricted cash. These amounts are to be used for the acquisitions discussed in Note 13, subsequent events. In connection with the Notes, the 12% Investors received warrants (the “12% Warrants”) to purchase shares of our common stock equal to 20% coverage of the aggregate principal amount with an exercise price of $0.70 per share, which equals an aggregate of warrants to purchase 3,857,150 shares of Common Stock. The lead shares of Common Stock. The lead Notes. This total fee in the amount of was recorded as a debt discount and will be amortized over the life of the loan. The and will mature on September 16, 2026. The per share. The relative fair value of the new funding on the 12% Warrants was recorded as a debt discount and additional paid-in capital of $569,223 . The relative fair value of the cancellation of the outstanding indebtedness was recorded as an extinguishment of debt and additional paid-in capital of . We recorded amortization of debt discount expense from the for the three and nine months ended September 30, 2022 and 2021, respectively. We determined there was no beneficial conversion feature on the Notes issued. The For purposes of determining the debt discount, the underlying assumptions used in the black-scholes model to determine the fair value of the 12% Warrants as of September 15, 2022, were: ​ ​ ​ ​ Current stock price $ 0.20 Exercise price ​ $ 0.70 Risk-free interest rate ​ ​ 3.66 % Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 107% ​ 10% Notes In December 2020, we entered into a Securities Purchase Agreement (the “Securities Purchase Agreement’) with certain accredited investors (the “10% Investors”), pursuant to which we issued and sold senior convertible promissory notes (the “10% Notes”) with an aggregate principal amount of $2,940,000 in exchange for payment to us by certain 10% Investors of an aggregate amount of $1,940,000 in cash, as well as cancellation of outstanding indebtedness of previously issued 15% notes in the aggregate amount of $1,000,000 . In connection with the issuance of the per share. In the aggregate, this equals shares of our common stock. The and will mature on December 23, 2023. The per share. The The relative fair value of the new funding on the 10% Warrants was recorded as a debt discount and additional paid-in capital of $254,400. The relative fair value of the cancellation of the outstanding indebtedness was recorded as an extinguishment of debt and additional paid-in capital of $131,000. We recorded amortization of debt discount expense from the 10% Notes of $41,352 and $21,868 for the three months ended September 30, 2022 and 2021, respectively and $84,375 and $64,891 during the nine months ended September 30, 2022 and 2021, respectively. We determined there was Notes issued in December 2020. The ​ For purposes of determining the debt discount, the underlying assumptions used in the black-scholes model to determine the fair value of the 10% Warrants as of December 23, 2020, were: ​ ​ ​ ​ ​ Current stock price $ 0.53 Exercise price ​ $ 0.56 Risk-free interest rate ​ ​ 0.38 % Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 115% ​ On February 8, 2021, we entered into a Securities Purchase Agreement with an accredited 10% Investor, pursuant to which we issued and sold 10% Notes with an aggregate principal amount of $1,660,000 to such 10% Investor. The 10% Notes are part of an over-allotment option exercised by us in connection with the convertible note offering consummated on December 23, 2020, as discussed above. In connection with the issuance of the 10% Notes, the holder received warrants to purchase shares of our common stock equal to 20% coverage of the aggregate principal amount at $0.56 per share. In the aggregate, this equals 592,858 shares of our common stock with a par value $0.001 per share. The at a variable price of 80% of the market price but no less than $0.65 per share and no more than $1.00 per share. The relative fair value of the new funding on the 10% Warrants was recorded as a debt discount and additional paid-in capital of $429,300 . We determined that this as additional paid in capital and a debt discount and included in our consolidated statement of operations. We recorded amortization of debt discount expense from the during the nine months ended September 30, 2022 and 2021, respectively. The For purposes of determining the debt discount, the underlying assumptions used in the black-scholes model to determine the fair value of the 10% Warrants as of February 8, 2021, were: ​ ​ ​ ​ ​ Current stock price $ 1.12 Exercise price ​ $ 0.56 Risk-free interest rate ​ ​ 0.48 % Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 118% ​ On April 20, 2021, we entered into a Securities Purchase Agreement with accredited 10% Investors, pursuant to which we issued and sold 10% Notes with an aggregate principal amount of $2,300,000 to such 10% Investors. The consummated on December 23, 2020, and February 8, 2021. In connection with the issuance of the of the aggregate principal amount invested. The and will mature on April 20, 2024. The per share. The The relative fair value of the new funding on the 10% Warrants was recorded as a debt discount and additional paid-in capital of $810,000 . We determined that these as additional paid in capital and a debt discount and included in our consolidated statement of operations. We recorded amortization of debt discount expense from the for the nine months ended September 30, 2022 and 2021, respectively. The For purposes of determining the debt discount, the underlying assumptions used in the black-scholes model to determine the fair value of the 10% Warrants as of April 20, 2021, were: ​ ​ ​ ​ ​ Current stock price $ 0.83 Exercise price ​ $ 0.56 Risk-free interest rate ​ ​ 0.81% Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 115% ​ ​ ​ ​ ​ ​ ​ In September 2022, $2,912,750 of the 10% Notes were exchanged for the 12% Notes (see above) and the remaining $3,987,250 was paid in full. Of the remaining debt discount,

WARRANT DERIVATIVE LIABILITY

WARRANT DERIVATIVE LIABILITY	9 Months Ended
	Sep. 30, 2022
WARRANT DERIVATIVE LIABILITY.
WARRANT DERIVATIVE LIABILITY	NOTE 8. WARRANT DERIVATIVE LIABILITY On May 31, 2019, we received gross proceeds of $3 million by issuing three million shares of our common stock and three million warrants (“2019 Warrants”) to purchase shares of our common stock (“2019 Units”) in a registered direct offering for $1.00 per 2019 Unit (collectively defined as the “2019 Capital Raise”). The 2019 Warrants, issued with the 2019 Capital Raise, are accounted for as a derivative liability. The 2019 Warrant agreements contain a cash settlement provision whereby the holders could settle the warrants for cash based on the Black-Scholes value, upon certain fundamental transactions, as defined in the 2019 Warrant agreement, which are considered outside of the control of management, such as a change of control. The original exercise price of the 2019 Warrants was $1.30 per share. The 2019 Warrants contain certain anti-dilution adjustment provisions with respect to subsequent issuances of securities by the Company at a price below the exercise price of such warrants. As a result of such subsequent issuances of securities by the Company during the fourth quarter 2019, the exercise price of the 2019 Warrants decreased to $0.45 per share and the number of shares subject to the 2019 Warrants increased to 8,666,666 shares of common stock as of December 31, 2019. In May 2020, we issued securities at a price lower than the $0.45 per share above. As a result, the exercise price of the 2019 Warrants decreased to $0.3983 per share and the number of shares subject to the 2019 Warrants increased to 9,591,614 shares of common stock. During the first quarter of 2021 the warrant holders exercised 1,323,000 warrants into 747,208 shares of our common stock through cashless exercise. We booked an adjustment to the derivative liability of as a result. As of September 30, 2022, there were The following are the key assumptions that were used to determine the fair value of the 2019 Warrants ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ September 30, ​ ​ 2021 ​ 2022 ​ Number of shares underlying the warrants ​ 322,807 ​ ​ 322,807 ​ ​ Fair market value of stock ​ $ 0.22 ​ $ 0.19 ​ ​ Exercise price ​ $ 0.40 ​ $ 0.40 ​ ​ Volatility ​ ​ 94 % ​ 82 % ​ Risk-free interest rate ​ ​ 1.26 % ​ 4.06 % ​ Warrant life (years) ​ ​ 2.41 ​ 1.66 ​ ​ ​ The following table sets forth a summary of the changes in the fair value of the warrant derivative liability, our Level 3 financial liabilities that are measured at fair value on a recurring basis: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended September 30, ​ Nine months ended September 30, ​ ​ 2022 2021 2022 2021 ​ Beginning balance ​ $ 29,723 ​ $ 134,234 ​ $ 28,318 ​ $ 561,368 ​ Warrant exercise ​ ​ — ​ ​ — ​ ​ — ​ ​ (1,523,118) ​ Change in fair value of warrants derivative liability ​ ​ (16,364) ​ ​ (52,453) ​ ​ (14,959) ​ ​ 1,043,531 ​ Ending balance ​ $ 13,359 ​ $ 81,781 ​ $ 13,359 ​ $ 81,781 ​ ​

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2022
COMMITMENTS AND CONTINGENCIES.
COMMITMENTS AND CONTINGENCIES	NOTE 9. COMMITMENTS AND CONTINGENCIES In July 2021, we were served with a Complaint in the District Court, County of Denver, Colorado, by plaintiff 2353 SB, LLC (“Plaintiff”). We entered into a lease with Plaintiff for the premises at 2353 South Broadway, Denver, CO with a term of three We have taken the position that our failure to take possession and make any further payments under the lease is directly related to the COVID-19 pandemic. We are vigorously defending this action and believe that the above-referenced force majeure clause presents a complete defense to Plaintiff’s claims. ​ We filed a motion to dismiss; both parties also filed motions for summary judgment. In October 2022, the court denied our motion to dismiss on the basis that Plaintiff sufficiently pled facts that raise a plausible claim for relief, notwithstanding our possible defenses. The court did not rule on either motion for summary judgment. On November 14, 2022, we timely filed a formal answer to the complaint, denying each of Plaintiff’s substantive claims. We also asserted appropriate affirmative defenses, including the force majeure clause of the lease, which provides that we are not liable under the lease in the event of a variety of events outside our control, including “pandemics.” In addition, we have asserted a counterclaim against the Plaintiff for breach of contract to recover the initial payments made under the lease as well as attorneys’ fees and costs. In June 2020, our former Executive Chairman resigned, claiming the resignation was for "Good Reason" under the terms of his employment agreement. An ultimate determination that such resignation was, in fact, for "Good Reason", rather than a voluntary act absent "Good Reason," could enable certain potential claims for benefits under his employment agreement, including for severance, vesting of unvested options and/or for the extension of the term within which options could be exercised in the future. We do not believe that the resignation was for "Good Reason" but rather voluntary, and consequently, that any such potential claims, if asserted, would be without substantial merit. Although the outcome of legal proceedings is subject to uncertainty, the Company will vigorously defend any future claims relating to this matter. From time to time, we are a party to various litigation matters incidental to the conduct of its business. We are not presently a party to any legal proceedings that would have a material adverse effect on our business, operating results, financial condition, or cash flows.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2022
STOCKHOLDERS' EQUITY
STOCKHOLDERS' EQUITY	NOTE 10. STOCKHOLDERS’ EQUITY 2021 Preferred stock offering On September 10, 2021, we entered into a Securities Purchase Agreement (the “Securities Purchase Agreement”) with various accredited investors (the “2021 Investors), pursuant to which we issued and sold Units consisting of Series A Convertible Preferred Stock (“Series A Preferred”) and warrants (the “Preferred Warrants”) to purchase shares of our common stock with a par value of $0.001 per share. The total number of Units sold was . Each Unit consists of Preferred Warrants. The purchase price of each Unit was . Each share of Series A Preferred is convertible into . The Certificate of Designation of the Series A Preferred Stock (“Certificate of Designation”) was filed with the Secretary of the State of Colorado on September 14, 2021. The Certificate of Designations established the new preferred series entitled “Series A Convertible Preferred Stock” with ● Authorized Number of Shares – 5,000 ● Voting Rights – None ● Dividends – 6% per annum, ‘paid in kind’ in shares of Series A Preferred ● Conversion – Each share of Series A Preferred is mandatorily convertible into 1,000 shares of common stock upon a minimum capital raise of $5,000,000 ; sale, merger or business combination of the Company; or the Company listing on an exchange ● Redemption – No rights of redemption by 2021 Investors, nor mandatory redemption The Preferred Warrants have a five-year term and an exercise price per Preferred Warrant share of $1.05 . The warrants contain an anti-dilution provision pursuant to which upon we do a future capital raise at less than The proceeds received in the sale of the Series A Preferred totaled $1,180,000, for the issuance of 1,180 Series A Preferred, plus 354,000 warrants. The warrants were valued using a Black Scholes model, at On September 10, 2022 we recorded an accrued dividend of $70,800. Stock-based compensation We use the fair value method to account for stock-based compensation on the grant date. We recorded for the nine months ended September 30, 2022 and 2021, respectively. This includes expense related to options issued in prior years for which the requisite service period for those options includes the current period as well as options issued in the current period. Forfeited options result in a reversal in the period forfeited. The fair value of these instruments was calculated using the Black-Scholes option pricing method. On September 3, 2021, we modified two employees stock options in conjunction with revised employment agreements. As a result of the modification, we recognized an additional During the nine months ended September 30, 2022, we granted options to purchase 250,000 common shares to directors. The options expire . Fair value of the awards at the date of grants totaled The following summarizes Employee Awards activity: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ ​ Weighted- ​ Average ​ ​ ​ ​ ​ ​ ​ Average ​ Remaining ​ ​ ​ ​ ​ Number of ​ Exercise Price ​ Contractual ​ Aggregate ​ Shares per Share Term (in years) Intrinsic Value Outstanding as of December 31, 2021 ​ 4,903,545 ​ $ 1.09 ​ 5.3 ​ $ 22,000 Granted ​ 250,000 ​ ​ 0.34 ​ ​ ​ Exercised — ​ — ​ Forfeited or expired (216,720) ​ 0.87 ​ Outstanding as of September 30, 2022 4,936,825 $ 1.08 4.7 ​ $ 22,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Exercisable as of September 30, 2022 4,314,445 ​ $ 1.16 4.7 ​ $ 4,000 ​ As of September 30, 2022, there was approximately $31,039 of total unrecognized compensation expense related to unvested employee awards, which is expected to be recognized over a weighted-average period of one month. On April 1, 2022 we entered into a Restricted Stock Unit Agreement with four participants. The Restricted Stock Unit’s (“RSU”) were granted pursuant to our 2020 Omnibus Incentive Plan. RSU’s. The equal tranches of RSU’s. Each tranche RSU will vest immediately if and upon the market price reaching a certain minimum market price of our common stock as reported on the OTCQB market. Each tranche will vest as the market price reaches . Upon the RSU’s vesting, the participant will be promptly issued shares of our common stock. If there is a change in control, all unvested RSU’s granted under this agreement will become fully vested and the vested RSU’s will be paid out or settled. The fair value of these instruments is and was calculated using the Monte Carlo model. The fair value of the RSU’s is recognized over the requisite service period. As these RSU’s do not have a service period, we used the requisite service period derived from the valuation of . We recorded for the nine months ended September 30, 2022 and 2021, respectively. As of September 30, 2022, of the RSU’s have vested.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 11. RELATED PARTY TRANSACTIONS On June 3, 2020, we entered into a consulting agreement with Adam Hershey, Interim Chief Executive Officer, board member and investor, pursuant to which he would act as a strategic consultant for the Company, including providing assistance with the sourcing and evaluation of merger and acquisition deals, strategic capital, and strategic partnerships or joint ventures. Mr. Hershey is paid an initial monthly rate of $8,333 for the services, subject to certain adjustments. On September 16, 2022, we entered into a new consulting agreement with Adam Hershey, in which Mr. Hershey will continue to serve as our Interim Chief Executive Officer with compensation equal to per annum, payable monthly. The term of the Consulting Agreement is for a period of renewals. In addition to the Consulting Agreement, we agreed to extend Mr. Hershey’s warrants to purchase , with an expiration date of May 29, 2027. The modification of warrants were recorded as equity and equity issuance costs in the amount of . We paid On September 16, 2022, we entered into a consulting agreement with Ed Myers in which Mr. Myers will serve as our Chief Operating Officer. Mr. Myers will receive compensation expense equal to per annum, payable monthly. Payments are to start October 1, 2022. We currently have a lease agreement with Dalton Adventures, LLC in which we rent 17,000 square feet of greenhouse space in Boulder, Colorado for $29,691 a month, of which $27,000 is base rent and $2,691 is property taxes. The owner of Dalton Adventures, LLC is a principal shareholder and board member of the Company. We have paid approximately We had a lease agreement with Bellewood Holdings, LLC in which we rented retail space for the Trees Englewood retail store in Englewood, Colorado for $11,287 per month, of which $10,000 is base rent and $1,287 is property taxes. The owner of Bellewood Holdings, LLC is a principal shareholder and board member of the Company. In June 2022, the building was sold to an unrelated party. We paid approximately On December 23, 2020, four of our current board members purchased senior convertible promissory notes from the Company for an aggregate amount of $320,000. These notes are included in the 10% Notes discussed in Note 7. On September 15, 2022, all Notes discussed in Note 7. The total amount rolled was . Accrued interest earned and owed to the board members was

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2022
SEGMENT INFORMATION
SEGMENT INFORMATION	NOTE 12. SEGMENT INFORMATION Our operations are organized into two segments: Retail and Cultivation. All revenue originates, and all assets are located in the United States. Segment information is presented in accordance with ASC 280, "Segments Reporting." Three months ended September 30, ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 Retail Cultivation Eliminations ​ Total Revenues ​ $ 3,080,778 ​ $ 448,623 ​ $ (352,224) ​ $ 3,177,177 Costs and expenses ​ ​ (2,413,190) ​ ​ (849,269) ​ ​ 352,224 ​ ​ (2,910,235) Segment operating income ​ $ 667,588 ​ $ (400,646) ​ $ — ​ ​ 266,942 Corporate expenses ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ (2,971,621) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (2,704,679) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 Retail Cultivation ​ Eliminations Total Revenues ​ $ 855,841 ​ $ 835,719 ​ $ (25,918) ​ $ 1,665,642 Costs and expenses ​ ​ (891,126) ​ ​ (865,490) ​ ​ 9,048 ​ ​ (1,747,568) Segment operating income ​ $ (35,285) ​ $ (29,771) ​ $ (16,870) ​ ​ (81,926) Corporate expenses ​ ​ ​ ​ ​ ​ ​ (1,205,064) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (1,286,990) ​ Nine months ended September 30, ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 Retail Cultivation Eliminations Total Total revenues ​ $ 9,536,657 ​ $ 1,316,241 ​ $ (866,686) ​ $ 9,986,212 Costs and expenses ​ (7,169,103) ​ (1,971,550) ​ 866,686 ​ (8,273,967) Operating (loss) income ​ $ 2,367,554 ​ $ (655,309) ​ $ 0 ​ ​ 1,712,245 Corporate expenses ​ ​ ​ ​ ​ (5,466,211) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (3,753,966) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 Retail Cultivation Eliminations Total Total revenues ​ $ 855,841 ​ $ 2,183,660 ​ (25,918) ​ $ 3,013,583 Costs and expenses ​ (891,126) ​ (2,340,913) ​ 25,918 ​ (3,206,121) Operating income ​ $ (35,285) ​ $ (157,253) ​ $ — ​ ​ (192,538) Corporate expenses ​ ​ ​ ​ ​ ​ ​ (4,493,244) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (4,685,782) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, Total assets 2022 2021 Retail ​ $ 18,991,886 ​ $ 16,831,580 Cultivation ​ ​ 3,084,202 ​ ​ 3,634,406 Corporate ​ 5,775,358 ​ 1,709,496 Total assets - segments ​ ​ 27,851,446 ​ ​ 22,175,482 Intercompany eliminations ​ ​ (56,029) ​ ​ (151,137) Total assets - consolidated ​ $ 27,795,417 ​ $ 22,024,345 ​

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 13. SUBSEQUENT EVENTS On September 13, 2022, we entered into an Asset Purchase Agreement (“APA”) with Ancient Alternatives LLC (“Ancient”), Natural Alternatives For Life, LLC, (“Natural”), Mountainside Industries, LLC (“Mountainside”), Hillside Enterprises, LLC (“Hillside”), and GT Creations, LLC (“GT Creations”), each a Colorado limited liability company (“Green Tree Entities”), pursuant to which we agreed to purchase substantially all of the assets of the Green Tree Entities (“Green Tree Acquisition”). The purchase price in connection with the Green Tree Acquisition consists of cash equal to $500,000 payable at closing; 17,977,528 shares (“Buyer Shares”) of our common stock, par value $0.01 per share (“Common Stock”), deliverable at closing; and an additional $3,500,000 in cash in fifteen (15) equal monthly payments commencing on the 9-month ​ As part of the Green Tree Acquisition, we have agreed, upon the closing, to enter into two-year employment agreements with each of Allyson Feiler and Loree Schwartz, equity principals of the Green Tree Entities (“Employment Agreements”). Ms. Feiler will be employed by us as its Chief Marketing Officer at an annual base salary of $225,000, with an agreed one-time bonus equal to $383,071.43, payable within 30 business days following the completion of the cannabis license transfers held by Ancient, Natural, Mountainside and GT Creations. Ms. Schwartz will be employed by us as its Chief Compliance Officer at an annual base salary of $150,000, also with an agreed one-time bonus equal to $383,071.43, payable within 30 business days following the completion of the cannabis license transfers held by Ancient, Natural, Mountainside and GT Creations. Both Employment Agreements also provide for severance payouts up to the full initial two-year term in the event of a termination without ‘Cause’ or for ‘Good Reason’ (as such terms are defined therein) during the initial term. In addition, we have agreed, upon the closing, to enter into consulting agreements (“Consulting Agreements”) with each of (i) CMD Consulting Services, Inc., pursuant to which consultant will be paid a one-time consulting fee equal to $47,619.05 within 30 days following the closing of each of Ancient, Natural and Hillside; and (ii) Silverfox LLC pursuant to which consultant will be paid a one-time consulting fee equal to $186,238.09 within 30 days following the closing of each of Ancient and Natural. ​ On October 14, 2022, we entered into an Asset Purchase Agreement with Station 2 LLC (“Station 2”) and Timothy Brown (“Brown”), pursuant to which we agreed to purchase substantially all of the assets of Station 2 (“Station 2 Acquisition”). The purchase price in connection with the Station 2 Acquisition consists of cash equal to $641,454.27, payable as follows: Cash at closing of $256,581.71; and a cash amount equal to $16,036.36 per month for each of the twenty-four material modification to the original terms disclosed in the April 2021 Form 8-K. The Station 2 Acquisition is subject to certain conditions, including regulatory approval of the Colorado Marijuana Enforcement Division. On October 28, 2022, we entered into an Asset Purchase Agreement with GMC, LLC (“GMC”) and certain equity holders of GMC party thereto, pursuant to which we agreed to purchase substantially all of the assets of GMC, including two cannabis licenses held by GMC, certain inventory, contracts and other related assets (“GMC Acquisition”). The purchase price in connection with the GMC Acquisition consists of cash equal to $1,200,000 payable at closing; 4,494,382 shares of our common stock, issuable to the GMC members upon closing; and an amount equal to $83,333.33 per month, commencing on the 12-month anniversary of the closing, and continuing each month thereafter for a total of 18 months, for a total additional consideration of $1,500,000 . The GMC Acquisition is subject to certain conditions, including regulatory approval of the Colorado Marijuana Enforcement Division.

NATURE OF OPERATIONS, HISTORY_2

NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2022
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Nature of Operations	Nature of Operations TREES Corporation, a Colorado Corporation (the “Company,” “we,” “us,” or “our,”) (formerly, General Cannabis Corp), was incorporated on June 3, 2013, and provides services and products to the regulated cannabis industry. On June 8, 2022, our shareholders, upon recommendation of the Board, approved an amendment to our Amended and Restated Articles of Incorporation at our 2022 Annual Meeting of Stockholders. The amendment to our Amended and Restated Articles of Incorporation was filed with the Secretary of State of the State of Colorado on June 8, 2022 and formally changed the name of the Company to TREES Corporation. As of September 30, 2022, our operations are segregated into the following segments: Retail (“Retail Segment”) Through our acquisition of TDM, LLC (“TREES Englewood”) in September 2021, our acquisition of Trees Portland, LLC, Trees Waterfront, LLC in December 2021 and our acquisition of Trees MLK, LLC in January 2022, we operate a retail dispensary store in Englewood, Colorado and three retail stores in Portland, Oregon. Cultivation (“Cultivation Segment”) Through our acquisition of SevenFive Farm ("SevenFive") in May 2020, we operate a 17,000 square foot licensed light deprivation greenhouse cultivation facility. Discontinued Operations - Operations Consulting and Products (“Operations Segment”) Through Next Big Crop (“NBC”), we delivered comprehensive consulting services to the cannabis industry that included obtaining licenses, compliance, cultivation, retail operations, logistical support, facility design and construction, and expansion of existing operations. ​ NBC oversaw our wholesale equipment and supply business, operating under the name “GC Supply,” which provided turnkey sourcing and stocking services to cultivation, retail, and infused products manufacturing facilities. Our products included building materials, equipment, consumables, and compliance packaging. NBC also provided operational support for our internal cultivation. On July 16, 2021, we entered into an Asset Purchase Agreement with an individual to sell substantially all the assets of NBC for a total of $150,000 and 10% of profits generated by the buyer in the states of Michigan, Mississippi, and Massachusetts for a period of twelve months from the closing. On August 2, 2021, the sale of NBC was completed. Pursuant to amendment, the buyer paid the additional
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements include all accounts of the Company and its wholly owned subsidiaries. All inter-company accounts and transactions have been eliminated in consolidation. These unaudited condensed consolidated financial statements have been prepared following the requirements of the Securities and Exchange Commission for interim reporting. As permitted under those rules, certain footnotes and other financial information that are normally required by accounting principles generally accepted in the United States of America ("U.S. GAAP") can be condensed or omitted. The condensed consolidated balance sheet for the year ended December 31, 2021, was derived from audited financial statements but does not include all disclosures required by U.S. GAAP. The information included in this quarterly report on Form 10-Q should be read in conjunction with the consolidated financial statements and notes thereto of the Company for the year ended December 31, 2021, which were included in the annual report on Form 10-K filed by the Company on March 25, 2022. In the opinion of management, these unaudited condensed consolidated financial statements have been prepared on the same basis as the annual consolidated financial statements and notes thereto of the Company and include all adjustments, consisting only of normal recurring adjustments, considered necessary for the fair presentation of the Company's financial position and operating results. The results for the three and nine months ended September 30, 2022, are not necessarily indicative of the operating results for the year ending December 31, 2022, or any other interim or future periods. Since the date of the Annual Report, there have been no material changes to the Company’s significant accounting policies.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations.
Use of Estimates	Use of Estimates The preparation of our unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. Although these estimates are based on our knowledge of current events and actions we may undertake in the future, actual results may ultimately differ from these estimates and assumptions. Furthermore, when testing assets for impairment in future periods, if management uses different assumptions or if different conditions occur, impairment charges may result. In particular, the COVID-19 pandemic has adversely impacted and is likely to further adversely impact the Company's business and markets. The full extent to which the COVID-19 pandemic will directly or indirectly impact the Company's business, results of operations, and financial condition, including revenues, expenses, reserves and allowances, fair value measurements and asset impairment charges, will depend on future developments that are highly uncertain and difficult to predict. These developments include, but are not limited to, the duration and spread of the pandemic, its severity in our markets and elsewhere, governmental actions to contain the spread of the pandemic and respond to the reduction in global economic activity, and how quickly and to what extent normal economic and operating conditions can resume.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject us to significant concentrations of credit risk consisted primarily of cash, accounts receivable and revenue. Customer and Revenue Concentrations During the three months ended September 30, 2022 and 2021, 79% and 24% of SevenFive’s revenue was with one and two customers, respectively. During the nine months ended September 30, 2022 and 2021, customer, respectively. The customer in 2022 is a related party dispensary and the revenues associated with this customer is eliminated in consolidation.
Discontinued Operations	Discontinued Operations On July 16, 2021, we entered into an Asset Purchase Agreement with an individual to sell substantially all of the assets of NBC for a total of $150,000 and 10% of profits generated by the buyer in the states of Michigan, Mississippi, and Massachusetts for a period of twelve months from the closing. On August 2, 2021, the sale of NBC was completed. Pursuant to amendment, the buyer paid the additional profit share described above was eliminated. On January 1, 2021, we discontinued our investments segment. As this is not a materially significant segment, we have not shown the effects of the discontinued segment separately in the financial statements. The cash flows related to discontinued operations have not been segregated and are included in the consolidated statements of cash flows.
Going Concern	Going Concern We incurred net losses of $2,704,484 and $3,748,488 during the three and nine months ended September 30, 2022, respectively, and $1,327,595 and $5,062,916 for the three and nine months ended September 30, 2021, respectively, and had an accumulated deficit of $87,640,103 as of September 30, 2022. We had cash and cash equivalents of $1,964,660 and $2,054,050 as of September 30, 2022, and December 31, 2021, respectively. The accompanying unaudited condensed consolidated financial statements have been prepared on the basis of continuity of operations, realization of assets, and the satisfaction of liabilities and commitments in the ordinary course of business. We have incurred recurring losses and negative cash flows from operations since inception and have primarily funded our operations with proceeds from the issuance of convertible debt. We expect our operating losses to continue into the foreseeable future as we continue to execute our acquisition and growth strategy. As a result, we have concluded that there is substantial doubt about our ability to continue as a going concern. Our unaudited condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our ability to continue as a going concern is dependent upon our ability to raise additional capital to support our planned investing activities. If we are unable to obtain additional funding, we would be forced to delay, reduce, or eliminate some or all of our acquisition efforts, which could adversely affect our growth plans.
Recently Issued Accounting Standards	Recently Issued Accounting Standards FASB ASU 2020-06 – “Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity”- In June 2020, the Financial Accounting Standards Board (“FASB”) issued guidance which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Accounting Standards Updates (“ASU”) also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and simplifies the diluted earnings per share calculation in certain areas. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2023, although early adoption is permitted. The Company is currently evaluating the impact of the adoption of the standard on the consolidated financial statements. FASB ASU 2019-12 – “Income Taxes (Topic 740)”

BUSINESS ACQUISITION (Tables)

BUSINESS ACQUISITION (Tables)	9 Months Ended
	Sep. 30, 2022
TREES Englewood
Schedule of purchase price allocation	​ ​ ​ ​ ​ Cash ​ $ 32,941 Fixed assets ​ 59,335 Inventory ​ ​ 586,495 Tradename ​ ​ 1,399,000 Goodwill ​ 11,216,913 ​ ​ $ 13,294,684
Trees Oregon
Schedule of purchase price allocation	​ ​ ​ ​ ​ Cash ​ $ 14,568 Fixed assets ​ 56,015 Inventory ​ ​ 202,046 Tradename ​ ​ 509,000 Goodwill ​ 1,524,744 ​ ​ $ 2,306,373
Trees MLK, Inc.
Schedule of purchase price allocation	​ ​ ​ ​ ​ Fixed assets $ 25,150 Tradename ​ ​ 88,000 Goodwill ​ 1,870,381 ​ ​ $ 1,983,531
TREES Englewood
Schedule of pro forma results of operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended Nine months ended ​ ​ September 30, ​ September 30, ​ ​ 2021 ​ 2021 ​ Total revenues ​ $ 2,766,183 ​ $ 8,847,507 ​ Net income (loss) attributable to common stockholders ​ $ 254,862 ​ $ 749,341 ​ Net income (loss) per common share ​ $ 0.00 ​ $ 0.01 ​ Weighted average number of basic and diluted common shares outstanding ​ ​ 84,691,204 ​ ​ 84,384,904 ​
Trees Oregon
Schedule of pro forma results of operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended Nine months ended ​ ​ September 30, September 30, ​ ​ 2021 ​ 2021 ​ Total revenues ​ $ 450,296 ​ $ 1,190,985 ​ Net income (loss) attributable to common stockholders ​ $ 93,796 ​ $ 153,612 ​ Net income (loss) per common share ​ $ 0.00 ​ $ 0.00 ​ Weighted average number of basic and diluted common shares outstanding ​ ​ 75,545,868 ​ ​ 70,805,564 ​
Trees MLK, Inc.
Schedule of pro forma results of operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended Nine months ended ​ ​ September 30, ​ September 30, ​ ​ 2022 ​ 2021 ​ 2022 ​ 2021 Total revenues ​ $ 69,161 ​ $ — ​ $ 91,579 ​ $ — Net income (loss) attributable to common stockholders ​ $ (51,105) ​ $ (29,022) ​ $ (94,693) ​ $ (106,691) Net income (loss) per common share ​ $ (0.00) ​ $ (0.00) ​ $ (0.00) ​ $ (0.00) Weighted average number of basic and diluted common shares outstanding ​ ​ 96,192,184 ​ ​ 74,092,947 ​ ​ 96,155,491 ​ ​ 69,352,643

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2022
DISCONTINUED OPERATIONS
Schedule of net income (loss) from discontinued operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 ​ 2022 ​ 2021 Product revenues ​ $ — ​ $ 463 $ 3,438 $ 614,764 Service revenues ​ ​ — ​ ​ 4,116 ​ ​ — ​ ​ 523,994 Total revenues ​ ​ — ​ ​ 4,579 ​ ​ 3,438 ​ ​ 1,138,758 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cost of sales ​ — ​ 29,480 ​ ​ — ​ ​ 1,157,035 Selling, general and administrative ​ (195) ​ 12,721 ​ ​ (2,040) ​ ​ 342,554 Professional fees ​ — ​ 143 ​ ​ — ​ ​ 4,944 Depreciation and amortization ​ ​ — ​ ​ 2,840 ​ ​ — ​ ​ 11,359 Total costs and expenses ​ (195) ​ 45,184 ​ ​ (2,040) ​ ​ 1,515,892 Income (loss) from discontinued operations ​ $ 195 ​ $ (40,605) ​ $ 5,478 ​ $ (377,134)
Schedule of selected information on cash flows related to discontinued operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nine months ended ​ ​ ​ September 30, ​ ​ 2022 2021 ​ Accounts receivables ​ $ — ​ $ 183,364 ​ Prepaid expenses and other current assets ​ ​ — ​ ​ 519,274 ​ Depreciation and amortization ​ ​ — ​ ​ 231 ​ Capital expenditures ​ ​ — ​ ​ — ​ Accounts payable and accrued expenses ​ ​ — ​ ​ — ​ Customer deposits ​ ​ — ​ ​ — ​

INVENTORIES, NET (Tables)

INVENTORIES, NET (Tables)	9 Months Ended
	Sep. 30, 2022
INVENTORIES, NET
Schedule of inventories	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ 2022 2021 Raw materials ​ $ 12,127 ​ $ 13,343 Work-in-progress and finished goods ​ ​ 1,189,166 ​ ​ 1,109,740 Less: Inventory reserves ​ ​ — ​ ​ — Inventories, net ​ $ 1,201,293 ​ $ 1,123,083

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2022
LEASES
Schedule of future remaining minimum lease payments	​ ​ ​ ​ ​ Year ending December 31, Amount 2022 (remaining three months) ​ $ 173,339 2023 ​ 656,415 2024 ​ 685,056 2025 ​ 702,501 2026 ​ 720,840 Thereafter ​ 4,632,898 Total ​ 7,571,049 Less: Present value adjustment ​ (4,563,804) ​ ​ ​ 3,007,245 Less: Current portion ​ ​ (663,883) Long-term operating lease liability ​ $ 2,343,362

ACCRUED STOCK PAYABLE (Tables)

ACCRUED STOCK PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2022
ACCRUED STOCK PAYABLE
Schedule of accrued common stock payable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of ​ Amount Shares Balance as of December 31, 2020 ​ $ 94,861 ​ ​ 359,415 Trees Waterfront acquisition stock accrual ​ ​ 383,994 ​ ​ 1,669,537 Stock issued ​ ​ (33,961) ​ ​ (259,415) Balance as of December 31, 2021 ​ $ 444,894 ​ ​ 1,769,537 Stock issued ​ ​ (383,994) ​ ​ (1,669,537) Balance as of September 30, 2022 ​ $ 60,900 ​ ​ 100,000

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2022
Class of Warrant or Right [Line Items]
Schedule of notes payable	​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 2022 12% Notes ​ $ 13,167,795 ​ $ — 2020 10% Notes ​ ​ — ​ ​ 6,580,000 Related party note payable ​ ​ 332,204 ​ ​ 320,000 Trees Acquisition Notes ​ ​ 1,518,755 ​ ​ 2,013,644 Unamortized debt discount ​ ​ (1,232,290) ​ ​ (1,911,447) ​ ​ ​ 13,786,464 ​ ​ 7,002,197 Less: Current portion ​ ​ (1,307,569) ​ ​ (1,094,398) Long-term portion ​ $ 12,478,895 ​ $ 5,907,799
10% Warrants
Class of Warrant or Right [Line Items]
Summary of underlying assumptions used in the binomial lattice model to determine the fair value of Warrants	​ For purposes of determining the debt discount, the underlying assumptions used in the black-scholes model to determine the fair value of the 10% Warrants as of December 23, 2020, were: ​ ​ ​ ​ ​ Current stock price $ 0.53 Exercise price ​ $ 0.56 Risk-free interest rate ​ ​ 0.38 % Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 115% For purposes of determining the debt discount, the underlying assumptions used in the black-scholes model to determine the fair value of the 10% Warrants as of February 8, 2021, were: ​ ​ ​ ​ ​ Current stock price $ 1.12 Exercise price ​ $ 0.56 Risk-free interest rate ​ ​ 0.48 % Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 118% For purposes of determining the debt discount, the underlying assumptions used in the black-scholes model to determine the fair value of the 10% Warrants as of April 20, 2021, were: ​ ​ ​ ​ ​ Current stock price $ 0.83 Exercise price ​ $ 0.56 Risk-free interest rate ​ ​ 0.81% Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 115%
12% Warrants
Class of Warrant or Right [Line Items]
Summary of underlying assumptions used in the binomial lattice model to determine the fair value of Warrants	For purposes of determining the debt discount, the underlying assumptions used in the black-scholes model to determine the fair value of the 12% Warrants as of September 15, 2022, were: ​ ​ ​ ​ Current stock price $ 0.20 Exercise price ​ $ 0.70 Risk-free interest rate ​ ​ 3.66 % Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 107%

WARRANT DERIVATIVE LIABILITY (T

WARRANT DERIVATIVE LIABILITY (Tables)	9 Months Ended
	Sep. 30, 2022
WARRANT DERIVATIVE LIABILITY.
Summary of key assumptions used to determine fair value of warrants	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ September 30, ​ ​ 2021 ​ 2022 ​ Number of shares underlying the warrants ​ 322,807 ​ ​ 322,807 ​ ​ Fair market value of stock ​ $ 0.22 ​ $ 0.19 ​ ​ Exercise price ​ $ 0.40 ​ $ 0.40 ​ ​ Volatility ​ ​ 94 % ​ 82 % ​ Risk-free interest rate ​ ​ 1.26 % ​ 4.06 % ​ Warrant life (years) ​ ​ 2.41 ​ 1.66 ​ ​
Summary of the changes in the fair value of the warrant derivative liability	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended September 30, ​ Nine months ended September 30, ​ ​ 2022 2021 2022 2021 ​ Beginning balance ​ $ 29,723 ​ $ 134,234 ​ $ 28,318 ​ $ 561,368 ​ Warrant exercise ​ ​ — ​ ​ — ​ ​ — ​ ​ (1,523,118) ​ Change in fair value of warrants derivative liability ​ ​ (16,364) ​ ​ (52,453) ​ ​ (14,959) ​ ​ 1,043,531 ​ Ending balance ​ $ 13,359 ​ $ 81,781 ​ $ 13,359 ​ $ 81,781 ​

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2022
STOCKHOLDERS' EQUITY
Summary of Employee Awards activity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ ​ Weighted- ​ Average ​ ​ ​ ​ ​ ​ ​ Average ​ Remaining ​ ​ ​ ​ ​ Number of ​ Exercise Price ​ Contractual ​ Aggregate ​ Shares per Share Term (in years) Intrinsic Value Outstanding as of December 31, 2021 ​ 4,903,545 ​ $ 1.09 ​ 5.3 ​ $ 22,000 Granted ​ 250,000 ​ ​ 0.34 ​ ​ ​ Exercised — ​ — ​ Forfeited or expired (216,720) ​ 0.87 ​ Outstanding as of September 30, 2022 4,936,825 $ 1.08 4.7 ​ $ 22,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Exercisable as of September 30, 2022 4,314,445 ​ $ 1.16 4.7 ​ $ 4,000

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2022
SEGMENT INFORMATION
Schedule of segment reporting information, by segment	Three months ended September 30, ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 Retail Cultivation Eliminations ​ Total Revenues ​ $ 3,080,778 ​ $ 448,623 ​ $ (352,224) ​ $ 3,177,177 Costs and expenses ​ ​ (2,413,190) ​ ​ (849,269) ​ ​ 352,224 ​ ​ (2,910,235) Segment operating income ​ $ 667,588 ​ $ (400,646) ​ $ — ​ ​ 266,942 Corporate expenses ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ (2,971,621) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (2,704,679) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 Retail Cultivation ​ Eliminations Total Revenues ​ $ 855,841 ​ $ 835,719 ​ $ (25,918) ​ $ 1,665,642 Costs and expenses ​ ​ (891,126) ​ ​ (865,490) ​ ​ 9,048 ​ ​ (1,747,568) Segment operating income ​ $ (35,285) ​ $ (29,771) ​ $ (16,870) ​ ​ (81,926) Corporate expenses ​ ​ ​ ​ ​ ​ ​ (1,205,064) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (1,286,990) ​ Nine months ended September 30, ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 Retail Cultivation Eliminations Total Total revenues ​ $ 9,536,657 ​ $ 1,316,241 ​ $ (866,686) ​ $ 9,986,212 Costs and expenses ​ (7,169,103) ​ (1,971,550) ​ 866,686 ​ (8,273,967) Operating (loss) income ​ $ 2,367,554 ​ $ (655,309) ​ $ 0 ​ ​ 1,712,245 Corporate expenses ​ ​ ​ ​ ​ (5,466,211) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (3,753,966) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 Retail Cultivation Eliminations Total Total revenues ​ $ 855,841 ​ $ 2,183,660 ​ (25,918) ​ $ 3,013,583 Costs and expenses ​ (891,126) ​ (2,340,913) ​ 25,918 ​ (3,206,121) Operating income ​ $ (35,285) ​ $ (157,253) ​ $ — ​ ​ (192,538) Corporate expenses ​ ​ ​ ​ ​ ​ ​ (4,493,244) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (4,685,782)
Reconciliation of assets from segment to consolidated	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, Total assets 2022 2021 Retail ​ $ 18,991,886 ​ $ 16,831,580 Cultivation ​ ​ 3,084,202 ​ ​ 3,634,406 Corporate ​ 5,775,358 ​ 1,709,496 Total assets - segments ​ ​ 27,851,446 ​ ​ 22,175,482 Intercompany eliminations ​ ​ (56,029) ​ ​ (151,137) Total assets - consolidated ​ $ 27,795,417 ​ $ 22,024,345

NATURE OF OPERATIONS, HISTORY_3

NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details)			3 Months Ended		9 Months Ended
	Aug. 02, 2021 USD ($)	Jul. 16, 2021 USD ($)	Sep. 30, 2022 USD ($) store customer	Sep. 30, 2021 USD ($) customer	Sep. 30, 2022 USD ($) customer store	Sep. 30, 2021 USD ($) customer	Dec. 31, 2021 USD ($)	May 31, 2020 ft²
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Number of retail stores operated | store			3		3
Cash and cash equivalents			$ 1,964,660		$ 1,964,660		$ 2,054,050
Net loss			(2,704,484)	$ (1,327,595)	(3,748,488)	$ (5,062,916)
Accumulated deficit			$ (87,640,103)		$ (87,640,103)		$ (83,820,815)
Proceeds from preferred stock offering						$ 1,180,000
Next Big Crop [Member] | Discontinued Operations, Held-for-sale
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Total of consideration		$ 150,000
Percentage of profits generated		10%
Period for percentage of profit		twelve months
Additional consideration	$ 75,000
Percentage of profit eliminated	10%
SevenFive Farm | Cultivation segment [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Leased space (in sq ft) | ft²								17,000
SevenFive Farm | Cultivation segment [Member] | Revenue Benchmark | Customer Concentration Risk
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Concentration risk, percentage			79%	24%	66%	12%
Number of customers | customer			1	2	1	1

BUSINESS ACQUISITION - Summary

BUSINESS ACQUISITION - Summary (Details) - USD ($)				9 Months Ended
	Jan. 05, 2022	Dec. 30, 2021	Sep. 02, 2021	Sep. 30, 2022
TREES Englewood
BUSINESS ACQUISITION
Stock issued in exchange for purchase of assets (in shares)			22,380,310
Cash paid for acquisition			$ 1,155,256
Consideration payable in equal monthly installments			$ 1,732,884
Term of consideration payable in equal monthly installments			24 months
Adjustment from the tradename to goodwill				$ 3,601,000
Share price on acquisition date (in dollars per share)			$ 0.47
Fair value of consideration transferred			$ 10,518,746
Trees Oregon
BUSINESS ACQUISITION
Stock issued in exchange for purchase of assets (in shares)		6,423,575
Cash paid for acquisition		$ 331,581
Consideration payable in equal monthly installments		$ 497,371
Term of consideration payable in equal monthly installments		24 months
Adjustment from the tradename to goodwill				341,000
Share price on acquisition date (in dollars per share)		$ 0.23
Fair value of consideration transferred		$ 1,477,422
Trees MLK, Inc.
BUSINESS ACQUISITION
Stock issued in exchange for purchase of assets (in shares)	4,970,654
Cash paid for acquisition	$ 256,582
Consideration payable in equal monthly installments	$ 384,873
Term of consideration payable in equal monthly installments	24 months
Adjustment from the tradename to goodwill				$ 912,000
Share price on acquisition date (in dollars per share)	$ 0.27
Fair value of consideration transferred	$ 1,342,076

BUSINESS ACQUISITION - Purchase

BUSINESS ACQUISITION - Purchase Price Allocation (Details) - USD ($)	Sep. 30, 2022	Jan. 05, 2022	Dec. 31, 2021	Dec. 30, 2021	Sep. 02, 2021
Preliminary purchase price allocation
Goodwill	$ 14,612,038		$ 8,799,657
TREES Englewood
Preliminary purchase price allocation
Cash					$ 32,941
Inventories					586,495
Fixed assets					59,335
Tradename					1,399,000
Goodwill					11,216,913
Preliminary purchase price					$ 13,294,684
Trees Oregon
Preliminary purchase price allocation
Cash				$ 14,568
Inventories				202,046
Fixed assets				56,015
Tradename				509,000
Goodwill				1,524,744
Preliminary purchase price				$ 2,306,373
Trees MLK, Inc.
Preliminary purchase price allocation
Fixed assets		$ 25,150
Tradename		88,000
Goodwill		1,870,381
Preliminary purchase price		$ 1,983,531

BUSINESS ACQUISITION - Pro Form

BUSINESS ACQUISITION - Pro Forma (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
TREES Englewood
Pro forma effects of the acquisition on the results of operations
Total revenues		$ 2,766,183		$ 8,847,507
Net income (loss) attributable to common stockholders		$ 254,862		$ 749,341
Net income (loss) per common share		$ 0		$ 0.01
Weighted average number of basic and diluted common shares outstanding		84,691,204		84,384,904
Trees Oregon
Pro forma effects of the acquisition on the results of operations
Total revenues		$ 450,296		$ 1,190,985
Net income (loss) attributable to common stockholders		$ 93,796		$ 153,612
Net income (loss) per common share		$ 0		$ 0
Weighted average number of basic and diluted common shares outstanding		75,545,868		70,805,564
Trees MLK, Inc.
Pro forma effects of the acquisition on the results of operations
Total revenues	$ 69,161		$ 91,579
Net income (loss) attributable to common stockholders	$ (51,105)	$ (29,022)	$ (94,693)	$ (106,691)
Net income (loss) per common share	$ 0	$ 0	$ 0	$ 0
Weighted average number of basic and diluted common shares outstanding	96,192,184	74,092,947	96,155,491	69,352,643

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - Discontinued Operations, Held-for-sale - Next Big Crop [Member] - USD ($)	Aug. 02, 2021	Jul. 16, 2021
DISCONTINUED OPERATIONS
Total of consideration		$ 150,000
Percentage of profits generated		10%
Period for percentage of profit		twelve months
Additional consideration	$ 75,000
Percentage of profit eliminated	10%

DISCONTINUED OPERATIONS - Summa

DISCONTINUED OPERATIONS - Summary of the Discontinued Operations (Details) - Operations Segment - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
DISCONTINUED OPERATIONS
Total revenues		$ 4,579	$ 3,438	$ 1,138,758
Cost of sales		29,480		1,157,035
Selling, general and administrative	$ (195)	12,721	(2,040)	342,554
Professional fees		143		4,944
Depreciation and amortization		2,840		11,359
Total costs and expenses	(195)	45,184	(2,040)	1,515,892
Income (loss) from discontinued operations	$ 195	(40,605)	5,478	(377,134)
Service revenues
DISCONTINUED OPERATIONS
Total revenues		4,116		523,994
Product revenues
DISCONTINUED OPERATIONS
Total revenues		$ 463	$ 3,438	$ 614,764

DISCONTINUED OPERATIONS - Cash

DISCONTINUED OPERATIONS - Cash Flows Related to Discontinued Operations (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
DISCONTINUED OPERATIONS
Accounts receivable	$ (76,749)	$ 258,811
Prepaid expenses and other assets	(19,478)	559,073
Accounts payable and accrued expenses	$ 466,744	(566,932)
Operations Segment
DISCONTINUED OPERATIONS
Accounts receivable		183,364
Prepaid expenses and other assets		519,274
Depreciation and amortization		$ 231

INVENTORIES, NET (Details)

INVENTORIES, NET (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
INVENTORIES, NET
Raw materials	$ 12,127	$ 13,343
Work-in-progress and finished goods	1,189,166	1,109,740
Inventories, net	$ 1,201,293	$ 1,123,083

LEASES (Details)

LEASES (Details)				1 Months Ended		9 Months Ended		12 Months Ended
	Jan. 05, 2022 USD ($) item	Dec. 30, 2021 USD ($)	Sep. 02, 2021 USD ($) item	Apr. 30, 2022 USD ($)	Nov. 30, 2021	Sep. 30, 2022 USD ($) item	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Jun. 30, 2022	Apr. 01, 2022 USD ($)
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Increase Decrease In Operating Lease Liabilities						$ (699,595)	$ (330,215)
Right-of-use asset						2,951,736		$ 3,065,152
Lease liability						$ 3,007,245
Retail space (Englewood, CO)
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Initial term of lease (in years)			5 years
Number of options to renew lease | item			2			1
Lease renewal term (in years)			3 years						5 years
Monthly lease payments			$ 10,000
Escalation percentage			3%
Percentage of annual escalation			4%
Incremental borrowing rate			20%
Decrease in right-of-use asset			$ (25,805)
Discount rate			20%
Borrowing term			9 years 3 months
Right-of-use asset			$ 576,335			$ 557,556
Lease liability			576,335			564,624
Office space (Denver, CO)
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Monthly lease payments			$ 7,150
Escalation percentage					3%
Discount rate			20%
Borrowing term			15 months
Right-of-use asset			$ 98,211			14,311
Lease liability			$ 98,211			14,367
Lease Portland (Portland, OR)
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Monthly lease payments		$ 5,124
Percentage of annual escalation		5%
Discount rate		20%
Borrowing term		5 years 6 months
Right-of-use asset		$ 229,501				205,660
Lease liability		$ 229,501				211,313
Lease Waterfront (Portland, OR)
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Initial term of lease (in years)		5 years
Lease renewal term (in years)		5 years
Monthly lease payments		$ 6,683
Percentage of annual escalation		3%
Discount rate		20%
Borrowing term		10 years
Right-of-use asset		$ 381,272				361,287
Lease liability		$ 381,272				369,604
Lease Trees MLK (Portland, OR)
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Initial term of lease (in years)	3 years
Number of options to renew lease | item	2
Lease renewal term (in years)	3 years
Monthly lease payments	$ 3,150
Percentage of annual escalation	5%
Discount rate	20%
Borrowing term	10 years
Right-of-use asset	$ 172,053					160,267
Lease liability	$ 172,053					165,744
Dalton Farms LLC
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Incremental borrowing rate								20%
Decrease in right-of-use asset								$ (173,716)
Discount rate				20%
Borrowing term				13 years
Right-of-use asset				$ 1,703,707		1,652,655
Lease liability						$ 1,681,593				$ 1,703,707

LEASES - Future Remaining Minim

LEASES - Future Remaining Minimum Lease Payments (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Future remaining minimum lease payments
2022 (remaining three months)	$ 173,339
2023	656,415
2024	685,056
2025	702,501
2026	720,840
Thereafter	4,632,898
Total	7,571,049
Less: Present value adjustment	(4,563,804)
Operating lease liability	3,007,245
Less: Current portion	(663,883)	$ (721,809)
Long-term operating lease liability	$ 2,343,362	$ 2,427,762

ACCRUED STOCK PAYABLE (Details)

ACCRUED STOCK PAYABLE (Details) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2022	Dec. 31, 2021
Trees Waterfront LLC
ACCRUED STOCK PAYABLE
Number of shares granted	1,669,537
Common Stock awards | Common Stock
ACCRUED STOCK PAYABLE
Balance at beginning of the period, Amount		$ 444,894	$ 94,861
Balance at beginning of the period, Shares		1,769,537	359,415
Trees Waterfront acquisition stock accrual, Amount			$ 383,994
Trees Waterfront acquisition stock accrual, Shares			1,669,537
Stock issued, Amount		$ (383,994)	$ (33,961)
Stock issued, Shares		(1,669,537)	(259,415)
Balance at end of the period, Amount	$ 444,894	$ 60,900	$ 444,894
Balance at end of the period, Shares	1,769,537	100,000	1,769,537

NOTES PAYABLE - Schedule of Not

NOTES PAYABLE - Schedule of Notes Payable (Details) - USD ($)	Sep. 30, 2022	Sep. 15, 2022	Dec. 31, 2021	Feb. 08, 2021	Dec. 31, 2020	Dec. 23, 2020
NOTES PAYABLE
Unamortized debt discount	$ (1,232,290)		$ (1,911,447)
Total	13,786,464		7,002,197
Less: Current portion	(1,307,569)		(1,094,398)
Long-term portion	12,478,895		5,907,799
12% Notes
NOTES PAYABLE
Debt carrying amount	$ 13,167,795
Unamortized debt discount		$ (675,000)
Interest rate (as a percent)	12%	12%
10% Notes
NOTES PAYABLE
Debt carrying amount			$ 6,580,000
Interest rate (as a percent)	10%	10%	10%	10%	10%	10%
Related party note payable
NOTES PAYABLE
Debt carrying amount	$ 332,204		$ 320,000			$ 320,000
Trees Acquisition Notes
NOTES PAYABLE
Debt carrying amount	$ 1,518,755		$ 2,013,644

NOTES PAYABLE - 2020 12 Notes (

NOTES PAYABLE - 2020 12 Notes (Details) - USD ($)			1 Months Ended		3 Months Ended		9 Months Ended
	Sep. 15, 2022	Feb. 08, 2021	Sep. 30, 2022	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Sep. 10, 2021	Apr. 20, 2021	Dec. 23, 2020
Debt Instrument [Line Items]
Restricted cash			$ 4,037,500		$ 4,037,500		$ 4,037,500
Debt discount			1,232,290		1,232,290		1,232,290		$ 1,911,447
Additional paid-in capital			$ 94,814,583		$ 94,814,583		$ 94,814,583		$ 92,265,390
Common stock, par value (in dollars per share)			$ 0.001		$ 0.001		$ 0.001		$ 0.001	$ 0.001
10% Warrants
Debt Instrument [Line Items]
Interest rate (as a percent)	10%	10%	10%	10%	10%	10%	10%	10%			10%
Percentage of aggregate principal amount coverage		20%		20%
Exercise price of warrants		$ 0.56		$ 0.56							$ 0.56
Additional paid-in capital											$ 810,000
12% Warrants
Debt Instrument [Line Items]
Interest rate (as a percent)	12%		12%		12%		12%
Percentage of aggregate principal amount coverage	20%
Exercise price of warrants	$ 0.70
10% Notes
Debt Instrument [Line Items]
Interest rate (as a percent)	10%	10%	10%	10%	10%		10%		10%			10%
Aggregate principal amount				$ 2,940,000
Aggregate indebtedness amount	$ 2,912,750
Stock issued				1,050,011
Amortization of debt discount			$ 1,125,844		$ 41,352	$ 21,868	$ 84,375	$ 64,891
12% Investors
Debt Instrument [Line Items]
Interest rate (as a percent)	12%
Proceeds from debt	$ 10,587,250
Percentage of aggregate principal amount coverage	50%
Restricted cash	$ 4,037,500
12% Investors | Maximum
Debt Instrument [Line Items]
Conversion price (in dollars per share)	$ 1
12% Notes
Debt Instrument [Line Items]
Interest rate (as a percent)	12%		12%		12%		12%
Aggregate principal amount	$ 13,500,000
Stock issued	3,857,150
Debt fee percentage (as a percent)	5%
Debt discount	$ 675,000
Amortization of debt discount							$ 11,931	$ 0
12% Notes | 12% Warrants
Debt Instrument [Line Items]
Stock issued	1,928,571
Debt discount | 10% Warrants
Debt Instrument [Line Items]
Additional paid-in capital		$ 429,300		$ 254,400
Debt discount | 12% Warrants
Debt Instrument [Line Items]
Additional paid-in capital	$ 569,223
Extinguishment of debt | 10% Warrants
Debt Instrument [Line Items]
Additional paid-in capital				$ 131,000
Extinguishment of debt | 12% Warrants
Debt Instrument [Line Items]
Additional paid-in capital	$ 103,577

NOTES PAYABLE - 2020 10 Notes (

NOTES PAYABLE - 2020 10 Notes (Details)			1 Months Ended		3 Months Ended		9 Months Ended
	Apr. 20, 2021 USD ($) item $ / shares	Feb. 08, 2021 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) $ / shares	Dec. 31, 2020 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) $ / shares	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) $ / shares	Sep. 30, 2021 USD ($)	Sep. 15, 2022 USD ($) shares	Dec. 31, 2021 USD ($) $ / shares	Sep. 10, 2021 $ / shares	Dec. 23, 2020
Debt Instrument [Line Items]
Additional paid-in capital			$ 94,814,583		$ 94,814,583		$ 94,814,583			$ 92,265,390
Beneficial conversion feature								$ 1,110,039
Common stock, par value (in dollars per share) | $ / shares			$ 0.001		$ 0.001		$ 0.001			$ 0.001	$ 0.001
Repayment of notes							$ 4,867,012	200,000
Debt extinguishment					$ (310,622)	$ (233,374)	$ (310,622)	$ (233,374)
10% Warrants
Debt Instrument [Line Items]
Interest rate (as a percent)	10%	10%	10%	10%	10%	10%	10%	10%	10%
Percentage of aggregate principal amount coverage		20%		20%
Exercise price of warrants | $ / shares	$ 0.56	$ 0.56		$ 0.56
Additional paid-in capital	$ 810,000
10% Notes
Debt Instrument [Line Items]
Interest rate (as a percent)		10%	10%	10%	10%		10%		10%	10%		10%
Aggregate principal amount				$ 2,940,000
Aggregate indebtedness amount									$ 2,912,750
Stock issued | shares				1,050,011
Amortization of debt discount			$ 1,125,844		$ 41,352	$ 21,868	$ 84,375	$ 64,891
Beneficial conversion feature				$ 0
Debt exchanged amount			2,912,750
Repayment of notes			3,987,250
Debt extinguishment			$ 207,045
10% Notes 2021
Debt Instrument [Line Items]
Interest rate (as a percent)		10%
Aggregate principal amount		$ 1,660,000
Stock issued | shares		592,858
Conversion price (in dollars per share) | $ / shares		$ 0.66
Debt conversion commitment price (in dollars per share) | $ / shares		0.90
Amortization of debt discount					454,741	71,150	594,721	180,968
Common stock, par value (in dollars per share) | $ / shares		$ 0.001
10% Notes April 2021
Debt Instrument [Line Items]
Interest rate (as a percent)	10%
Aggregate principal amount	$ 2,300,000
Percentage of aggregate principal amount coverage	20%
Exercise price of warrants | $ / shares	$ 0.56
Conversion price (in dollars per share) | $ / shares	0.49
Debt conversion commitment price (in dollars per share) | $ / shares	$ 0.83
Amortization of debt discount					$ 775,638	$ 126,025	$ 1,023,577	224,446
Convertible note offering amount	$ 4,600,000
Number of lead investor | item	1
Aggregate principal amount invested	35.50%
10% Investors
Debt Instrument [Line Items]
Interest rate (as a percent)	10%	10%		10%
Proceeds from debt				$ 1,940,000
Conversion price trigger (as a percent)	80%	80%		80%
10% Investors | Minimum
Debt Instrument [Line Items]
Conversion price (in dollars per share) | $ / shares	$ 0.65	$ 0.65		$ 0.65
10% Investors | Maximum
Debt Instrument [Line Items]
Percentage of aggregate principal amount coverage	50%	50%		50%
Conversion price (in dollars per share) | $ / shares	$ 1	$ 1		$ 1
12% Notes
Debt Instrument [Line Items]
Interest rate (as a percent)			12%		12%		12%		12%
Aggregate principal amount									$ 13,500,000
Stock issued | shares									3,857,150
Amortization of debt discount							$ 11,931	$ 0
15% Notes
Debt Instrument [Line Items]
Interest rate (as a percent)				15%
Aggregate indebtedness amount				$ 1,000,000
Debt discount | 10% Warrants
Debt Instrument [Line Items]
Additional paid-in capital		$ 429,300		254,400
Debt discount | 10% Notes 2021
Debt Instrument [Line Items]
Additional paid-in capital		$ 417,539
Debt discount | 10% Notes April 2021
Debt Instrument [Line Items]
Additional paid-in capital	$ 692,500
Extinguishment of debt | 10% Warrants
Debt Instrument [Line Items]
Additional paid-in capital				$ 131,000

NOTES PAYABLE - Assumptions Use

NOTES PAYABLE - Assumptions Used to Calculate Fair Value of Warrants (Details)	Sep. 15, 2022 USD ($) Y $ / shares	Apr. 20, 2021 USD ($) $ / shares Y	Feb. 08, 2021 $ / shares Y	Dec. 23, 2020 Y $ / shares
10% Warrants | Current stock price
NOTES PAYABLE
Measurement input used to calculate fair value of warrants | $ / shares		0.83	1.12	0.53
10% Warrants | Exercise price
NOTES PAYABLE
Measurement input used to calculate fair value of warrants		0.56	0.56	0.56
10% Warrants | Risk-free interest rate
NOTES PAYABLE
Measurement input used to calculate fair value of warrants		0.81	0.48	0.38
10% Warrants | Expected term (in years)
NOTES PAYABLE
Measurement input used to calculate fair value of warrants | Y		5	5	5
10% Warrants | Expected volatility
NOTES PAYABLE
Measurement input used to calculate fair value of warrants		115	118	115
12% Warrants | Current stock price
NOTES PAYABLE
Measurement input used to calculate fair value of warrants | $ / shares	0.20
12% Warrants | Exercise price
NOTES PAYABLE
Measurement input used to calculate fair value of warrants | $	0.70
12% Warrants | Risk-free interest rate
NOTES PAYABLE
Measurement input used to calculate fair value of warrants	3.66
12% Warrants | Expected term (in years)
NOTES PAYABLE
Measurement input used to calculate fair value of warrants | Y	5
12% Warrants | Expected volatility
NOTES PAYABLE
Measurement input used to calculate fair value of warrants	107

WARRANT DERIVATIVE LIABILITY -

WARRANT DERIVATIVE LIABILITY - Summary (Details) - USD ($)		1 Months Ended	3 Months Ended		12 Months Ended
	May 31, 2019	May 31, 2020	Mar. 31, 2021	Dec. 31, 2019	Dec. 31, 2020	Sep. 30, 2022	Dec. 31, 2021
WARRANT DERIVATIVE LIABILITY
Common stock, shares issued						96,192,184	89,551,993
2019 Warrants [Member}
WARRANT DERIVATIVE LIABILITY
Proceeds from issuance of common stock and warrants	$ 3,000,000
Shares issued in cashless exercise of warrants			747,208
Common stock, shares issued	3,000,000
Number of warrants issued	3,000,000
Share price	$ 1
Exercise price of warrants	$ 1.30
Warrant exercise price, decrease (in dollars per share)		$ 0.45		$ 0.45	$ 0.3983
Common stock, other shares, outstanding				8,666,666	9,591,614	322,807
Warrants exercised			1,323,000
Adjustment to derivative liability			$ 1,523,117

WARRANT DERIVATIVE LIABILITY _2

WARRANT DERIVATIVE LIABILITY - Assumptions Used to Calculate Fair Value of 2019 Warrants (Details) - 2019 Warrants [Member}	Sep. 30, 2022 $ / shares	Sep. 30, 2022	Sep. 30, 2022 item	Dec. 31, 2021	Dec. 31, 2021 item
Number of shares underlying the warrants
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants		0.19	322,807	0.22	322,807
Current stock price
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants	0.40				0.40
Exercise price
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants		82		94
Expected volatility
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants		4.06		1.26
Risk-free interest rate
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants		1.66		2.41

WARRANT DERIVATIVE LIABILITY _3

WARRANT DERIVATIVE LIABILITY - Schedule of Level 3 Financial Liabilities (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Changes in the fair value of the warrant derivative liability
Beginning balance	$ 29,723	$ 134,234	$ 28,318	$ 561,368
Warrant exercise				(1,523,118)
Change in fair value of warrants derivative liability	(16,364)	(52,453)	(14,959)	1,043,531
Ending balance	$ 13,359	$ 81,781	$ 13,359	$ 81,781

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - 2353 SB, LLC - USD ($)		12 Months Ended
	Nov. 01, 2020	Dec. 31, 2020
COMMITMENTS AND CONTINGENCIES
Lease agreement terms	3 years
Monthly lease payments	$ 12,866.66
Initial payment (including security deposit)		$ 39,633.32

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($)			3 Months Ended	9 Months Ended
	Sep. 14, 2021	Sep. 10, 2021	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2022	Sep. 10, 2022	Dec. 31, 2021
STOCKHOLDERS' EQUITY
Preferred shares issued			$ 1,073,446	$ 1,073,446
Common stock, par value (in dollars per share)		$ 0.001			$ 0.001		$ 0.001
Preferred stock, par value (in dollars per share)					$ 0		$ 0
Preferred stock, shares authorized					5,000,000		5,000,000
Accrued dividends					$ 70,800	$ 70,800
Series A Preferred
STOCKHOLDERS' EQUITY
Preferred shares issued		$ 1,180,000
Preferred shares issued (in shares)		1,180
Purchase price per unit		$ 1,000
Number of units issued		1,180
Aggregate amount sold		$ 1,180,000
Number of common stock issuable for each preferred share	1,000	1,000
Number of preferred shares per unit		1
Minimum capital raise	$ 5,000,000	$ 5,000,000
Preferred stock, par value (in dollars per share)	$ 0
Preferred stock, shares authorized	5,000
Preferred stock, voting rights	None
Preferred stock, dividend (percentage)	6%
Preferred Warrants
STOCKHOLDERS' EQUITY
Exercise price of warrants	$ 1.05
Term of warrants	5 years
Number of warrants per unit		354,000
Threshold per share price during future capital raise	$ 1
Preferred Warrants | Series A Preferred
STOCKHOLDERS' EQUITY
Number of warrants per unit		354,000
Warrants fair value		$ 117,131
Amount of warrants allocated to preferred stock		$ 1,073,446

STOCKHOLDERS' EQUITY - Share-Ba

STOCKHOLDERS' EQUITY - Share-Based Compensation (Details)			3 Months Ended		9 Months Ended		12 Months Ended
	Apr. 01, 2022 USD ($) item tranche $ / shares shares	Sep. 03, 2021 employee	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) $ / shares shares
Share-based compensation
Stock-based compensation (income)/expense | $			$ 24,958	$ 131,836	$ 129,959	$ 194,120
Granted					250,000
Stock-based compensation options, expiration period					5 years
Vesting period					1 year
Fair value of awards, grant date | $					$ 56,348
Unrecognized compensation expense related to unvested Employee Awards | $			$ 31,039		$ 31,039
Number of stock options modified | employee		2
Recognition period related to unvested Employee Awards					1 month
Number of Shares
Outstanding, beginning of period					4,903,545
Granted					250,000
Forfeited or expired					(216,720)
Outstanding, end of period			4,936,825		4,936,825		4,903,545
Exercisable, end of period			4,314,445		4,314,445
Weighted-average Exercise Price per Share
Outstanding, beginning of period | $ / shares					$ 1.09
Granted | $ / shares					0.34
Forfeited or expired | $ / shares					0.87
Outstanding, end of period | $ / shares			$ 1.08		1.08		$ 1.09
Exercisable, end of period | $ / shares			$ 1.16		$ 1.16
Weighted-average Remaining Contractual Term (in years)
Outstanding contractual term (in years)					4 years 8 months 12 days		5 years 3 months 18 days
Exercisable, end of period					4 years 8 months 12 days
Aggregate Intrinsic Value
Outstanding, end of period | $			$ 22,000		$ 22,000		$ 22,000
Exercisable, end of period | $			4,000		4,000
2020 Plan
Share-based compensation
Stock-based compensation expense | $			$ 13,502	0	$ 27,004	$ 0
Fair value instruments | $	$ 535,976
Requisite service period derived from the valuation period	10 years
Employee Awards [Member]
Share-based compensation
Stock-based compensation expense | $				$ 21,525
Restricted Stock Units (RSUs) | 2020 Plan
Share-based compensation
Number of participants in restricted stock unit agreement | item	4
Number of executives to whom restricted stock units granted | item	4
Number of tranches | tranche	3
Vested					0
Restricted Stock Units (RSUs) | 2020 Plan | Tranche 1
Share-based compensation
Shares granted	100,000
Share Price | $ / shares	$ 1
Restricted Stock Units (RSUs) | 2020 Plan | Tranche 2
Share-based compensation
Shares granted	100,000
Share Price | $ / shares	$ 2
Restricted Stock Units (RSUs) | 2020 Plan | Tranche 3
Share-based compensation
Shares granted	100,000
Share Price | $ / shares	$ 3
Restricted Stock Units (RSUs) | 2020 Plan | Executive Officer
Share-based compensation
Shares granted	1,200,000
Restricted Stock Units (RSUs) | 2020 Plan | Executive One
Share-based compensation
Shares granted	300,000
Restricted Stock Units (RSUs) | 2020 Plan | Executive Two
Share-based compensation
Shares granted	300,000
Restricted Stock Units (RSUs) | 2020 Plan | Executive Three
Share-based compensation
Shares granted	300,000
Restricted Stock Units (RSUs) | 2020 Plan | Executive Four
Share-based compensation
Shares granted	300,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)						3 Months Ended		9 Months Ended
	Sep. 16, 2022 USD ($) shares	Sep. 15, 2022 item shares	Apr. 01, 2022 USD ($)	Dec. 23, 2020 USD ($) item	Jun. 03, 2020 USD ($)	Sep. 30, 2022 USD ($) ft²	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) ft²	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Feb. 08, 2021	Dec. 31, 2020 shares
RELATED PARTY TRANSACTIONS
Modification of warrants							$ 233,374		$ 233,374
Related party long-term notes payable (net of discount)						$ 332,204		$ 332,204		$ 288,229
Number of board members | item		4		4
Accrued interest earned and owed						1,292		1,292
Related party note payable
RELATED PARTY TRANSACTIONS
Related party long-term notes payable (net of discount)						332,204		332,204
Aggregate amount				$ 320,000		$ 332,204		$ 332,204		320,000
10% Notes
RELATED PARTY TRANSACTIONS
Number of warrants issued | shares												1,050,011
Aggregate amount										$ 6,580,000
Interest rate (as a percent)		10%		10%		10%		10%		10%	10%	10%
12% Notes
RELATED PARTY TRANSACTIONS
Number of warrants issued | shares		3,857,150
Aggregate amount						$ 13,167,795		$ 13,167,795
Interest rate (as a percent)		12%				12%		12%
Consulting agreement | Chief Operating Officer
RELATED PARTY TRANSACTIONS
Chief executive officer with compensation	$ 200,000
Consulting agreement | Board of Directors Chairman
RELATED PARTY TRANSACTIONS
Initial monthly consulting fees paid					$ 8,333
Chief executive officer with compensation	$ 200,000
Renewal term of consulting agreement	6 months
Term of consulting agreement	1 year
Number of warrants issued | shares	7,280,007
Modification of warrants	$ 367,445
Aggregate amount of consulting fees paid						$ 24,999	24,999	$ 74,997	74,997
Additional term	2 years
Lease agreement | Dalton Adventures, LLC
RELATED PARTY TRANSACTIONS
Leased space (in sq ft) | ft²						17,000		17,000
Monthly rent expenses								$ 29,691
Monthly rent attributable to base rent			$ 27,000					27,000
Monthly rent attributable to property taxes								2,691
Aggregate rent expense						$ 89,073	115,000	267,219	344,000
Lease agreement | Bellewood Holdings, LLC
RELATED PARTY TRANSACTIONS
Monthly rent expenses								11,287
Monthly rent attributable to base rent								10,000
Monthly rent attributable to property taxes								1,287
Aggregate rent expense								$ 52,287	$ 0

SEGMENT INFORMATION - Net Loss

SEGMENT INFORMATION - Net Loss by Segment (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) segment	Sep. 30, 2021 USD ($)
Segment Reporting Information
Number of operating segments | segment			2
Total revenue	$ 3,177,177	$ 1,665,642	$ 9,986,212	$ 3,028,055
Continuing Operations
Segment Reporting Information
Total revenue	3,177,177	1,665,642	9,986,212	3,013,583
Costs and expenses	(2,910,235)	(1,747,568)	(8,273,967)	(3,206,121)
Segment operating income (loss)	266,942	(81,926)	1,712,245	(192,538)
Corporate expenses	(2,971,621)	(1,205,064)	(5,466,211)	(4,493,244)
Net loss from continuing operations before income taxes	(2,704,679)	(1,286,990)	(3,753,966)	(4,685,782)
Operating segments | Retail
Segment Reporting Information
Total revenue	3,080,778	855,841	9,536,657	855,841
Costs and expenses	(2,413,190)	(891,126)	(7,169,103)	(891,126)
Segment operating income (loss)	667,588	(35,285)	2,367,554	(35,285)
Operating segments | Cultivation
Segment Reporting Information
Total revenue	448,623	835,719	1,316,241	2,183,660
Costs and expenses	(849,269)	(865,490)	(1,971,550)	(2,340,913)
Segment operating income (loss)	(400,646)	(29,771)	(655,309)	(157,253)
Eliminations
Segment Reporting Information
Total revenue	(352,224)	(25,918)	(866,686)	(25,918)
Costs and expenses	$ 352,224	9,048	866,686	$ 25,918
Segment operating income (loss)		$ (16,870)	$ 0

SEGMENT INFORMATION - Total Ass

SEGMENT INFORMATION - Total Assets by Segment (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
SEGMENT INFORMATION
Total assets	$ 27,795,417	$ 22,024,345
Operating segments
SEGMENT INFORMATION
Total assets	27,851,446	22,175,482
Operating segments | Retail
SEGMENT INFORMATION
Total assets	18,991,886	16,831,580
Operating segments | Cultivation
SEGMENT INFORMATION
Total assets	3,084,202	3,634,406
Operating segments | Corporate
SEGMENT INFORMATION
Total assets	5,775,358	1,709,496
Eliminations
SEGMENT INFORMATION
Total assets	$ (56,029)	$ (151,137)

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)	Oct. 28, 2022 USD ($) item	Oct. 24, 2022 USD ($)	Sep. 13, 2022 USD ($) payment $ / shares shares	Sep. 30, 2022 $ / shares	Dec. 31, 2021 $ / shares	Sep. 10, 2021 $ / shares
SUBSEQUENT EVENTS
Common stock, par value (in dollars per share) | $ / shares				$ 0.001	$ 0.001	$ 0.001
Green Tree Entities
SUBSEQUENT EVENTS
Cash consideration			$ 500,000
Buyer shares | shares			17,977,528
Common stock, par value (in dollars per share) | $ / shares			$ 0.01
Additional cash consideration			$ 3,500,000
Number of payments | payment			15
Additional cash consideration commencement period			9 months
Green Tree Entities | CMD Consulting Services, Inc
SUBSEQUENT EVENTS
Consulting fees			$ 47,619.05
Consulting fee term			30 days
Green Tree Entities | Silverfox LLC
SUBSEQUENT EVENTS
Consulting fees			$ 186,238.09
Consulting fee term			30 days
Green Tree Entities | Chief Marketing Officer
SUBSEQUENT EVENTS
Chief executive officer with compensation			$ 225,000
One-time bonus			$ 383,071.43
Bonus period			30 days
Green Tree Entities | Chief Compliance Officer
SUBSEQUENT EVENTS
Chief executive officer with compensation			$ 150,000
One-time bonus			$ 383,071.43
Bonus period			30 days
Green Tree Entities | Maximum
SUBSEQUENT EVENTS
Severance payout period			2 years
Subsequent event | Station 2 Acquisition
SUBSEQUENT EVENTS
Additional cash consideration		$ 384,872.56
Purchase consideration		$ 641,454.27
Cash consideration monthly payment period		24 months
Subsequent event | Station 2 Acquisition | Cash at closing
SUBSEQUENT EVENTS
Purchase consideration		$ 256,581.71
Subsequent event | Station 2 Acquisition | Cash payable per month
SUBSEQUENT EVENTS
Purchase consideration		$ 16,036.36
Subsequent event | GMC Acquisition
SUBSEQUENT EVENTS
Additional cash consideration	$ 1,500,000
Purchase consideration	$ 1,200,000
Cash consideration monthly payment period	18 months
Number of licenses acquired | item	2
Subsequent event | GMC Acquisition | Cash at closing
SUBSEQUENT EVENTS
Purchase consideration	$ 4,494,382
Subsequent event | GMC Acquisition | Cash payable per month
SUBSEQUENT EVENTS
Purchase consideration	$ 83,333.33