Trees (CANN) 10-K 17 Apr 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Apr. 15, 2023	Jun. 30, 2022
Document And Entity Information
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 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	215 Union Boulevard
Entity Address, Address Line Two	Suite 415
Entity Address, City or Town	Lakewood
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80228
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		118,664,094
Entity Public Float			$ 12,919,668
Entity Central Index Key	0001477009
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
Auditor Name	Haynie & Company
Auditor Firm ID	457
Auditor Location	Salt Lake City, Utah
ICFR Auditor Attestation Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 2,583,833	$ 2,054,050
Accounts receivable, net of allowance of $42,000 and $61,000, respectively	41,373	80,188
Current portion of notes receivable, net of allowance of nil and $43,108, respectively		73,000
Inventories	2,066,662	1,123,083
Prepaid expenses and other current assets	259,598	149,075
Total current assets	4,951,466	3,479,396
Right-of-use operating lease asset	3,866,406	3,065,152
Property and equipment, net	1,947,969	680,327
Intangible assets, net	2,543,898	5,999,813
Goodwill	18,384,974	8,799,657
Total assets	31,694,713	22,024,345
Current liabilities
Accounts payable and accrued expenses	1,899,450	1,170,708
Interest payable	488,813	621,085
Income tax payable	204,917
Operating lease liability, current	1,433,184	721,809
Finance lease liability, current	55,777
Accrued stock payable	60,900	444,894
Accrued dividends	88,500
Warrant derivative liability	5,508	28,317
Notes payable - current	1,903,344	1,094,398
Total current liabilities	6,140,393	4,081,211
Operating lease liability, non-current	2,541,590	2,427,762
Finance lease liability, non-current	706,653
Notes payable - non-current (net of unamortized discount)	15,899,588	5,907,799
Total liabilities	25,288,224	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;118,664,094 shares and 89,551,993 shares issued and outstanding, respectively	118,664	89,550
Additional paid-in capital	98,598,761	92,265,392
Accumulated deficit	(93,384,382)	(83,820,815)
Total stockholders' equity	6,406,489	9,607,573
Total liabilities and stockholders' equity	$ 31,694,713	$ 22,024,345

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
CONSOLIDATED BALANCE SHEETS
Accounts receivable, net of allowance	$ 42,000	$ 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	118,664,094	89,551,993
Common stock, shares outstanding	118,664,094	89,551,993

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Total revenue	$ 13,444,542	$ 5,927,199
Costs and expenses
Cost of sales	8,577,487	4,439,478
Selling, general and administrative	6,557,992	2,764,780
Stock-based compensation	188,330	307,963
Professional fees	964,282	927,390
Depreciation and amortization	331,376	500,574
Total costs and expenses	16,619,467	8,940,185
Operating loss	(3,174,925)	(3,012,986)
Other expenses (income)
Amortization of debt discount	1,817,334	689,348
Interest expense	983,181	622,469
Loss on extinguishment of debt	310,622	233,374
Loss on impairment of assets	3,004,319	3,010,420
(Gain) loss on derivative liability	(22,809)	990,066
Other expense (income), net	8,056	(131,512)
Total other expenses, net	6,100,703	5,414,165
Net loss from continuing operations before income taxes	(9,275,628)	(8,427,151)
Provision for income taxes	204,917
Loss from continuing operations	(9,480,545)	(8,427,151)
Income (loss) from discontinued operations, net of tax	5,478	(442,228)
Net loss	(9,475,067)	(8,869,379)
Deemed dividend	88,500
Net loss attributable to common stockholders	$ (9,563,567)	$ (8,869,379)
Per share data - basic and diluted
Net loss from continuing operations basic per share	$ (0.10)	$ (0.12)
Net loss from continuing operations diluted per share	(0.10)	(0.12)
Net loss from discontinued operations basic per share	0	(0.01)
Net loss from discontinued operations diluted per share	0	(0.01)
Net loss attributable to common stockholders basic per share	(0.10)	(0.13)
Net loss attributable to common stockholders diluted per share	$ (0.10)	$ (0.13)
Weighted average number of common shares outstanding, basic	97,166,607	69,537,731
Weighted average number of common shares outstanding, diluted	97,166,607	69,537,731
Retail sales
Total revenue	$ 12,934,904	$ 3,515,761
Cultivation sales
Total revenue	$ 509,638	2,396,966
Interest
Total revenue		$ 14,472

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities
Net loss	$ (9,475,067)	$ (8,869,379)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	1,817,334	689,348
Depreciation and amortization	331,376	511,933
Loss on extinguishment of debt	310,622	233,374
Lease expense in excess of lease payments	23,949	50,794
Provision for bad debt	(6,280)	45,837
Impairment of assets	3,004,319	3,010,420
Loss on disposal of property and equipment	8,056	1,467
(Gain) loss on warrant derivative liability	(22,809)	990,066
Stock-based compensation	188,330	307,963
Gain on investment		(132,979)
Changes in operating assets and liabilities, net of acquisitions
Accounts receivable	43,095	45,402
Prepaid expenses and other assets	(16,523)	595,324
Inventories	753,419	37,257
Income taxes	204,917
Accounts payable and accrued liabilities	785,405	(168,716)
Net cash used in operating activities:	(2,049,857)	(2,651,889)
Cash flows from investing activities
Purchase of property and equipment	(61,611)	(331,834)
Proceeds for sale of equipment	13,000
Lending on note receivable		(158,356)
Proceeds on notes receivable	75,000	591,717
Net proceeds from sale of Next Big Crop		150,000
Proceeds from sale of investment		208,761
Net cash used in investing activities	(1,945,586)	(978,739)
Cash flows from financing activities
Proceeds from exercise of stock options		205,519
Proceeds from preferred stock offering		1,180,000
Proceeds from notes payable	6,423,320	3,960,000
Payments on notes payable and finance lease	(1,898,094)	(416,610)
Net cash provided by financing activities	4,525,226	4,928,909
Net increase in cash and cash equivalents	529,783	1,298,281
Cash and cash equivalents, beginning of period	2,054,050	755,769
Cash and cash equivalents, end of period	2,583,833	2,054,050
Supplemental schedule of cash flow information
Cash paid for interest	589,023	18,174
Non-cash investing & financing activities
Non-cash settlement of notes payable netted against proceeds from new notes issuance	3,300,000
Issuance of accrued stock	383,994
Accrued dividends on preferred stock	88,500
Cashless warrant exercise		1,557,078
Beneficial conversion feature		1,110,039
Issuance of common stock to a consultant		142,614
TDM LLC
Cash flows from investing activities
Acquisition		(1,122,015)
TREES MLK
Cash flows from investing activities
Acquisition	(256,582)
Trees Portland LLC
Cash flows from investing activities
Payment for acquisition, net of cash acquired		(238,187)
Trees Waterfront LLC
Cash flows from investing activities
Payment for acquisition, net of cash acquired		(78,825)
Green Tree LLC
Cash flows from investing activities
Payment for acquisition, net of cash acquired	(498,987)
Green Man Corp
Cash flows from investing activities
Payment for acquisition, net of cash acquired	(1,216,406)
12% Warrants
Non-cash investing & financing activities
12% Warrants recorded as a debt discount and additional paid-in capital	569,223
12% Warrants recorded as a loss on extinguishment of debt and additional paid-in capital	$ 103,577
10% Warrants
Non-cash investing & financing activities
12% Warrants recorded as a loss on extinguishment of debt and additional paid-in capital		$ 1,239,300

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical)	Dec. 31, 2022	Sep. 15, 2022	Dec. 31, 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%

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Preferred Stock 10% Warrants	Preferred Stock	Common Stock TREES Englewood	Common Stock Trees Waterfront LLC	Common Stock Trees Portland LLC	Common Stock Trees MLK LLC	Common Stock Green Tree LLC	Common Stock Green Man Corp	Common Stock	Additional Paid-in Capital TREES Englewood	Additional Paid-in Capital Trees Waterfront LLC	Additional Paid-in Capital Trees Portland LLC	Additional Paid-in Capital Trees MLK LLC	Additional Paid-in Capital Green Tree LLC	Additional Paid-in Capital Green Man Corp	Additional Paid-in Capital 10% Warrants	Additional Paid-in Capital 15% Warrants	Additional Paid-in Capital 12% Warrants	Additional Paid-in Capital	Accumulated Deficit 10% Warrants	Accumulated Deficit	TREES Englewood	Trees Waterfront LLC	Trees Portland LLC	Trees MLK LLC	Green Tree LLC	Green Man Corp	10% Warrants	15% 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
Sale of common stock, net of issuance costs	$ 1,073,446								$ 203										142,412									$ 1,073,446			142,615
Sale of common stock, net of issuance costs (in shares)	1,180
Common Stock issued to consultants (in Shares)									202,679
Common Stock issued upon exercise of stock options									$ 395										205,124												205,519
Common Stock issued upon exercise of stock options (in shares)									394,670
Common Stock issued for acquisition			$ 22,380		$ 4,754					$ 10,384,464		$ 1,088,675										$ 10,406,844		$ 1,093,429
Common Stock issued for acquisition (in shares)			22,380,310		4,754,038
Beneficial conversion feature																			1,110,039												1,110,039
Warrants issued																$ 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																	$ 286,438												$ 286,438
Modification of Options																			21,525												21,525
Net loss																					(8,869,379)										(8,869,379)
Balance at the end of the year at Dec. 31, 2021		$ 1,073,446							$ 89,550										92,265,392		(83,820,815)										9,607,573
Balance at the end of the year(in Shares) at Dec. 31, 2021		1,180							89,551,993
Common Stock issued for acquisition				$ 1,670		$ 4,971	$ 17,978	$ 4,495			$ 382,324		$ 1,337,105	$ 2,948,314	$ 804,495								$ 383,994		$ 1,342,076	$ 2,966,292	$ 808,990
Common Stock issued for acquisition (in shares)				1,669,537		4,970,654	17,977,528	4,494,382
Warrants issued																		$ 672,801												$ 672,801
Stock-based compensation												$ 188,330												$ 188,330
Dividends on preferred stock																				$ (88,500)								$ (88,500)
Net loss																					(9,475,067)										(9,475,067)
Balance at the end of the year at Dec. 31, 2022		$ 1,073,446							$ 118,664										$ 98,598,761		$ (93,384,382)										$ 6,406,489
Balance at the end of the year(in Shares) at Dec. 31, 2022		1,180							118,664,094

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical)	Dec. 31, 2022	Sep. 15, 2022	Dec. 31, 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	12 Months Ended
	Dec. 31, 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,” “our,” or “TREES”) (formerly, General Cannabis Corp), was incorporated on June 3, 2013, and provides services and products to the regulated cannabis industry. We currently trade on the OTCQB® Market under the trading symbol CANN. As of December 31, 2022, our operations are segregated into the following segments: Retail (“Retail Segment”) Through a series of acquisitions in 2021 and 2022, we operated four retail dispensaries in Colorado and three retail dispensaries in Oregon as of December 31, 2022. See Note 2 for details of the acquisitions. We acquired the license for an additional dispensary in Colorado in February of 2023, and opened that location in April 2023. Cultivation (“Cultivation Segment”) Through our acquisition of SevenFive Farm in May 2020, we operate a licensed 17,000 square foot light deprivation greenhouse cultivation facility. We acquired additional cultivation facilities in December 2022 through the Green Tree acquisition. During 2022, there was one customer that accounted for over 10% of our third-party cultivation revenue, and during 2021 there were two customers that each accounted for over 10% of , of third -party cultivation revenue. Discontinued Operations Through Next Big Crop, LLC (“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. Basis of Presentation The accompanying consolidated financial statements include the results of TREES and its nine wholly-owned (direct and indirect) subsidiary companies, each a Colorado corporation or limited liability company: ● 6565 E. Evans Owner LLC ● GC Corp ● GC Capital Corp, LLC ● GC Security LLC ● General Cannabis Capital Corporation ● Standard Cann, Inc. ● SevenFive Farms Cultivation, LLC ● SevenFive Farms, LLC ● Trees Colorado LLC ● Trees Oregon LLC ● Green Tree Colorado LLC ● GT Cultivation LLC ● GT Retail LLC ● GT MIP LLC ● Green Man Cannabis, LLC ​ Intercompany accounts and transactions have been eliminated. The preparation of our consolidated financial statements requires us 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. Going Concern The consolidated financial statements have been prepared on a going concern basis, which assumes we will be able to realize our assets and discharge our liabilities in the normal course of business for the foreseeable future. Our cash of $2,583,833 as of December 31, 2022 is not sufficient to absorb our operating losses and retire our debt and lease obligations of $22,540,136 and other obligations as they come due. Our ability to continue as a going concern is dependent upon our generating profitable operations in the future and/or obtaining the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they come due. Management believes that (a) we will be successful in obtaining additional capital and (b) actions presently being taken to further implement our business plan and generate additional revenues provide the opportunity for the Company to continue as a going concern. While we believe in the viability of our strategy to generate additional revenues and our ability to raise additional funds, there can be no assurances to that effect. Accordingly, there is substantial doubt about our ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern. ​ Liquidity The Company incurred net losses of $9.5 million and $8.9 million in the years ended December 31, 2022 and 2021, respectively, and had an accumulated deficit of $93.4 million as of December 31, 2022. The Company had cash and cash equivalents of $2.6 million and $2.1 million as of December 31, 2022 and 2021, respectively. The accompanying 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. The Company has incurred recurring losses and negative cash flows from operations since inception and has primarily funded its operations with proceeds from the issuance of convertible debt. The Company expects its operating losses and negative operating cash flows to continue into the foreseeable future as it continues to execute its acquisition and growth strategy. The Company believes that its cash and cash equivalents as of December 31, 2022 will be sufficient to fund its operating expenses and capital expenditure requirements for at least twelve months from the date of filing this Annual Report on Form 10-K. The Company may need additional funding to support its planned investing activities. If the Company is unable to obtain additional funding, it would be forced to delay, reduce, or eliminate some or all of its acquisition efforts, which could adversely affect its business prospects. ​ Reclassifications Certain prior year amounts have been reclassified for consistency with current year presentation. These reclassifications had no effect on the reported results of operations. Significant Accounting Policies Cash and Cash Equivalents Cash and cash equivalents include cash on hand, deposits with banks, and investments that are highly liquid and have maturities of three months or less at the date of purchase. Inventories Inventories consist of raw materials, supplies, growing and harvested plants (work-in-process), and finished goods, and are stated at the lower of cost or net realizable value. All direct and indirect costs of growing plants are accumulated until the time of harvest and allocated to the plants during the growing process. All direct and indirect costs of finished goods are accumulated and allocated to the products between the harvest and completion stages. The Company uses an average costing method to allocate costs. Net realizable value is determined as the estimated selling price in the ordinary course of business less the estimated costs of completion and estimated costs necessary to make the sale. The Company periodically reviews physical inventory for excess, obsolete, and potentially impaired items. Write-downs and write-offs are charged to cost of sales. Accounts Receivable, net Accounts receivable are recorded at the original invoiced amount due from our customers less an allowance for any potential uncollectible amounts. We control credit risk related to accounts receivable through credit approvals, credit limits, and monitoring processes. In making the determination of the appropriate allowance for doubtful accounts, management considers prior experience with customers, analysis of accounts receivable aging reports, changes in customer payment patterns, and historical write-offs. Right-of-use Asset / Lease Liability Right of use (“ROU”) assets represent our right to use an underlying asset in which we obtain substantially all the economic benefits and the right to direct the use of the asset during the lease term. Lease liabilities represent our obligation to make lease payments arising from the lease. We recognize ROU assets and lease liabilities on the balance sheet for leases with a lease term of greater than one year. The Company elected to combine the lease and related non-lease components (common area maintenance and operating costs) and treat them as a single lease component. ROU assets and lease liabilities are recognized at the commencement date of the lease based on the present value of the fixed lease payments over the lease term. The Company’s operating leases include options to extend or terminate the lease, which are not included in the determination of the ROU asset or lease liability unless reasonably certain to be exercised. Payments that are not fixed at the commencement of the lease are considered variable and are excluded from the measurement of the ROU asset and lease liability and are expensed as incurred in the statement of operations. Variable payments typically included payment for common area maintenance and reimbursement of the landlords operating costs as the amounts change from year to year based on actual costs incurred. In the measurement of our ROU assets and lease liabilities, the fixed lease payments in the agreement are discounted using a secured incremental borrowing rate for a term similar to the duration of the lease, as our leases do not provide implicit rates. Operating lease expense is recognized on a straight-line basis over the lease term. For the Company’s finance lease, interest expense is recognized on the lease liability using the effective interest method and depreciation of the finance lease ROU asset is recognized on a straight-line basis over the lease term. Property and Equipment, net Property and equipment are recorded at historical cost, less accumulated depreciation. Major additions and improvements are capitalized, while replacements, maintenance, and repairs, which do not improve or extend the life of the respective assets, are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets: thirty years for buildings, the lesser of ten years or the life of the lease for leasehold improvements, and one Land is not depreciated. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations. Business Combinations Amounts paid for acquisitions are allocated to the assets acquired and liabilities assumed based on their estimated fair value at the date of acquisition. The fair value of identifiable intangible assets is based on detailed valuations that use information and assumptions provided by management, including expected future cash flows. We allocate any excess purchase price over the fair value of the net assets and liabilities acquired to goodwill. Identifiable intangible assets with finite lives are amortized over their useful lives. Acquisition-related costs, including advisory, legal, accounting, valuation, and other costs, are expensed in the periods in which the costs are incurred. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date. Goodwill and Intangibles Goodwill represents the excess of purchase price over the fair value of identifiable net assets acquired in a business combination. Goodwill and long-lived intangible assets are tested for impairment at least annually in accordance with the provisions of ASC No. 350, Intangibles-Goodwill and Other (“ASC No. 350”). ASC No. 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or on level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carry value. Application of the goodwill impairment test requires judgement, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill to reporting units, and determination of the fair value of each reporting unit. We test goodwill and long-lived intangible assets annually in December, unless an event occurs that would cause us to believe the value is impaired at an interim date. Intangible assets with finite useful lives are amortized over their respective estimated useful lives and reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Debt We issue debt that may have separate warrants, conversion features, or no equity-linked attributes. Debt with warrants We determine the value of the non-complex warrants using the Black-Scholes Option Pricing Model (“Black-Scholes”) using the stock price on the date of issuance, the risk-free interest rate associated with the life of the debt, and the volatility of our stock. For warrants with complex terms, we use the binomial lattice model to estimate their fair value. Modification and Extinguishment of Debt - Debt Modification and Extinguishment Convertible Debt - When we issue debt with a conversion feature, we must first assess whether the conversion feature meets the requirements to be treated as a derivative. If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using Black- Scholes upon the date of issuance, using the stock price on the date of issuance, the risk-free interest rate associated with the life of the debt, and the estimated volatility of our stock. If the conversion feature is not treated as a derivative, we assess whether it is a beneficial conversion feature (“BCF”). A BCF exists if the effective conversion price of the convertible debt instrument is less than the stock price on the commitment date. This typically occurs when the effective conversion price is less than the fair value of the stock on the date the instrument was issued. The value of a BCF is equal to the intrinsic value of the feature, the difference between the effective conversion price and the fair value of the Common Stock into which it is convertible. Fair Value of Financial Instruments U.S. generally accepted accounting principles (“GAAP”) requires disclosing the fair value of financial instruments to the extent practicable for financial instruments which are recognized or unrecognized in the consolidated balance sheet. The fair value of the financial instruments disclosed herein is not necessarily representative of the amount that could be realized or settled, nor does the fair value amount consider the tax consequences of realization or settlement. In assessing the fair value of financial instruments, the Company uses a variety of methods and assumptions, which are based on estimates of market conditions and risks existing at the time. For certain instruments, including accounts receivable and accounts payable, the Company estimated that the carrying amount approximated fair value because of the short maturities of these instruments. All debt is based on current rates at which the Company could borrow funds with similar remaining maturities and approximates fair value. GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use on unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs consist of items that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is described below: Level 1 – Quoted prices in active markets for identical assets or liabilities. There are no fair valued assets or liabilities classified under Level 1 as of December 31, 2022 and 2021. Level 2 – Observable prices that are based on inputs not quoted on active markets but corroborated by market data. There are no fair valued assets or liabilities classified under Level 2 as of December 31, 2022 and 2021. Level 3 – Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs (see Note 14). Level 3 liabilities are valued using unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the liabilities. For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company’s accounting, and finance department, which reports to the Chief Financial Officer, determines its valuation policies and procedures. The development and determination of the unobservable inputs for Level 3 fair value measurements and fair value calculations are the responsibility of the Company’s accounting and finance department and are approved by the Chief Financial Officer. Level 3 Valuation Techniques Level 3 financial liabilities consist of the derivative liabilities for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation. Changes in fair value measurements categorized within Level 3 of the fair value hierarchy are analyzed each period based on changes in estimates or assumptions and recorded as appropriate. The Company deems financial instruments which do not have fixed settlement provisions to be derivative instruments. In accordance with GAAP the fair value of these warrants is classified as a liability on the Company’s consolidated balance sheets because, according to the terms of the warrants, a fundamental transaction could give rise to an obligation of the Company to pay cash to its warrant holders. Such instruments do not have fixed settlement provisions and have also been recorded as derivative liabilities. Corresponding changes in the fair value of the derivative liabilities are recognized in earnings on the Company’s consolidated statements of operations in each subsequent period. The Company’s derivative liabilities are carried at fair value and were classified as Level 3 in the fair value hierarchy due to the use of significant unobservable inputs. Warrant Instruments Warrants with derivative features Revenue Recognition We have two main revenue streams: (i) retail product sales; and (ii) wholesale cultivation sales. Product sales are recorded at the time that control of the product is transferred to customers. In evaluating the timing of the transfer of control of products to customers, we consider several indicators, including significant risks and rewards of products, our right to payment, and the legal title of the products. Based on the assessment of control indicators, sales are generally recognized when products are delivered to customers. Revenue from cultivation sales is recognized when the products are delivered to the customer. ASU 2014-09, Revenue from Contracts with Customers (“ Identification of the contract, or contracts, with a customer A contract with a customer exists when (i) we enter into an enforceable contract with a customer that defines each party’s rights regarding the goods or services to be transferred and identifies the payment terms related to these goods or services, (ii) the contract has commercial substance, and (iii) we determine that collection of substantially all consideration for goods or services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. We apply judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit or financial information pertaining to the customer. Identification of the performance obligations in the contract Performance obligations promised in a contract are identified based on the goods or services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the goods or service either on its own or together with other resources that are readily available from third parties or from us, and are distinct in the context of the contract, whereby the transfer of the goods or services is separately identifiable from other promises in the contract. When a contract includes multiple promised goods or services, we apply judgment to determine whether the promised goods or services are capable of being distinct and are distinct within the context of the contract. If these criteria are not met, the promised goods or services are accounted for as a combined performance obligation. Determination of the transaction price The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring goods or services to our customer. We estimate any variable consideration included in the transaction price using the expected value method that requires the use of significant estimates for discounts, cancellation periods, refunds and returns. Variable consideration is described in detail below. Allocation of the transaction price to the performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative Stand-Alone Selling Price (“SSP,”) basis. We determine SSP based on the price at which the performance obligation would be sold separately. If the SSP is not observable, we estimate the SSP based on available information, including market conditions and any applicable internally approved pricing guidelines. Recognition of revenue when, or as, we satisfy a performance obligation We recognize revenue at the point in time that the related performance obligation is satisfied by transferring the promised goods or services to our customer. Principal versus Agent Considerations When another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606 to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred to our customer, revenue is reported net of the fees paid to the other party, as agent. Our evaluation to determine if we control the goods or services within ASC Topic 606 includes the following indicators: We are primarily responsible for fulfilling the promise to provide the specified good or service. When we are primarily responsible for providing the goods and services, such as when the other party is acting on our behalf, we have indication that we are the principal to the transaction. We consider if we may terminate our relationship with the other party at any time without penalty or without permission from our customer. We have risk before the specified good or service have been transferred to a customer or after transfer of control to the customer. We may commit to obtaining the services of another party with or without an existing contract with our customer. In these situations, we have risk of loss as principal for any amount due to the other party regardless of the amount(s) we earn as revenue from our customer. The entity has discretion in establishing the price for the specified good or service. We have discretion in establishing the price our customer pays for the specified goods or services. Stock-based Payments Employee and non-employee awards , Compensation – Stock Compensation , Equity based compensation to employees and non-employees, including grants of employee stock options, to be recognized as an expense in the consolidated financial statements based on their fair values. The fair value of stock options is estimated using the Black-Scholes option pricing formula that requires assumptions for expected volatility, expected dividends, the risk-free interest rate, and the expected term of the option. The Company accounts for forfeitures of stock-based grants as they occur. If any of the assumptions used in the Black-Scholes model or the anticipated number of shares to be awarded change significantly, stock-based compensation expense may Market price-based awards Shipping and Handling Payments by customers to us for shipping and handling costs are included in revenue on the consolidated statements of operations, while our expense is included in cost of sales. Shipping and handling for inventory are included as a component of inventory on the consolidated balance sheets, and in cost of sales in the consolidated statements of operations when the product is sold. Income Taxes We recognize deferred income tax assets and liabilities for the expected future tax consequences of temporary differences between the income tax and financial reporting carrying amount of our assets and liabilities. We monitor our deferred tax assets and evaluate the need for a valuation allowance based on the estimate of the amount of such deferred tax assets that we believe do not meet the more-likely-than-not recognition criteria. We also evaluate whether we have any uncertain tax positions and would record a reserve if we believe it is more-likely-than-not our position would not prevail with the applicable tax authorities and would be recorded in income tax expense. Our assessment of tax positions as of December 31, 2022 and 2021, determined that there were no material uncertain tax positions. In general, the tax returns for the years ending December 31, 2019 through 2021 are open to examination by federal and state authorities. Reportable Segments Our reporting segments consist of: a) Retail; and b) Cultivation. Our Chief Executive Officer has been identified as the chief decision maker. Our operations are conducted within the United States of America. 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”-

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2022
ACQUISITIONS
ACQUISITIONS	NOTE 2. ACQUISITIONS Trees 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. 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. The table below reflects the Company’s final 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 ​ Compared to the estimated purchase price allocation reported in our financial statements included in Item 8 of our Form 10-K for the year ended December 31, 2021 filed with the SEC on March 25, 2022, the final purchase price estimate resulted in a reduction of tradename intangible assets and a corresponding increase to goodwill of $3.6 million. The accompanying 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, 2021, are as follows: ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2021 Total revenues ​ $ 13,918,865 Net income (loss) attributable to Common Stockholders ​ $ (8,110,671) Net income (loss) per common share ​ $ (0.10) Weighted average number of basic and diluted common shares outstanding ​ ​ 84,560,130 ​ The unaudited proforma 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 (together “Trees Oregon”), representing a portion of the overall Trees Transaction, that 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 The table below reflects the Company’s final 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 ​ Compared to the estimated purchase price allocation reported in our financial statements included in Item 8 of our Form 10-K for the year ended December 31, 2021 filed with the SEC on March 25, 2022, the final purchase price estimate resulted in a reduction of tradename intangible assets and a corresponding increase to goodwill of $341,000. The accompanying 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: ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2021 Total revenues ​ $ 10,606,719 Net income (loss) attributable to Common Stockholders ​ $ (8,664,841) Net income (loss) per common share ​ $ (0.11) Weighted average number of basic and diluted common shares outstanding ​ ​ 75,948,281 ​ ​ The unaudited proforma 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 $256,582 and stock consideration of 4,970,654 shares of our Common Stock. The closing price of our Common Stock on January 5, 2022, the date of license transfer, was $0.27 per share, as such, fair value of the equity consideration is $1,346,076. Further, cash equal to $384,873 will be paid to the sellers in equal monthly installments over a period of 24 months beginning on June 15, 2022. When we closed on MLK it was a non-operating dispensary. We opened the dispensary in the second quarter of 2022. The table below reflects the Company’s final 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 ​ As the MLK dispensary was not operating until the second quarter of 2022, the were no material results of operations prior to the acquisition date. As such, there would be no material proforma impact on the Company’s operating results. On December 12, 2022, we completed the Green Tree Acquisition which consisted of the acquisition of substantially all of the assets of Ancient Alternatives LLC, Natural Alternatives For Life, LLC, Mountainside Industries, LLC, Hillside Enterprises, LLC, and GT Creations, LLC, each a Colorado limited liability company (collectively, the "Green Tree Entities”). We paid cash in the amount of $500,000 and stock consideration of 17,977,528 shares of our Common Stock. The closing price of our Common Stock on December 12, 2022, the date of license transfer, was $0.165 per share, as such, fair value of the equity consideration is $2,966,292. An additional $3,500,000 in cash will be paid to the sellers in fifteen (15) equal monthly payments commencing on the 9-month anniversary of the closing. Based on a discount rate of 12%, the fair value of these additional monthly payments is approximately $3,017,510. This liability is included in Notes payable- current and Notes payable- non-current in the accompanying consolidated balance sheets. See Note 13 for additional details. The table below reflects the Company’s preliminary estimates of the acquisition date fair values of the assets acquired: ​ ​ ​ ​ ​ Cash $ 3,928 Inventory ​ ​ 1,588,454 Fixed assets ​ ​ 688,655 Tradename ​ ​ 950,000 Goodwill ​ 3,255,679 ​ ​ $ 6,486,716 ​ We have not completed the allocation of the purchase price for the Green Tree Acquisition. As of December 31, 2022, the consolidated balance sheet includes a preliminary allocation of fixed assets, inventory, intangible assets, and goodwill. Management anticipates completing the purchase price allocation as soon as possible, but no later than one year from the acquisition date. The accompanying consolidated financial statements include the results of the Green Tree Entities from the date of acquisition for financial reporting purposes, December 12, 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: ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2022 ​ 2021 Total revenues ​ $ 22,556,789 ​ $ 16,090,839 Net income (loss) attributable to Common Stockholders ​ $ (9,558,189) ​ $ (8,957,542) Net income (loss) per common share ​ $ (0.08) ​ $ (0.10) Weighted average number of basic and diluted common shares outstanding ​ ​ 114,159,065 ​ ​ 87,515,259 ​ The unaudited pro-forma results of operations are presented for information purpose 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. On December 19, 2022, we completed the Green Man Acquisition, consisting of the acquisition of substantially all of the assets of Green Man. We paid cash in the amount of $1,225,000 and stock consideration of 4,494,382 shares of Common Stock. The closing price of our Common Stock on December 19, 2022, the date of license transfer, was $0.18 per share, as such, fair value of the equity consideration is $808,989. An additional $1,500,000 in cash will be paid to the sellers in eighteen (18) equal monthly payments commencing on the 12-month anniversary of the closing. Based on a discount rate of ​ The table below reflects the Company’s preliminary estimates of the acquisition date fair values of the assets acquired: ​ ​ ​ ​ ​ Cash $ 8,594 Inventory ​ ​ 108,543 Fixed assets ​ ​ 23,500 Tradename ​ ​ 150,000 Goodwill ​ 2,968,198 ​ ​ $ 3,258,835 ​ We have not completed the allocation of the purchase price for the Green Man Acquisition. As of December 31, 2022, the consolidated balance sheet includes a preliminary allocation of fixed assets, inventory, intangible assets, and goodwill. Management anticipates completing the purchase price allocation as soon as possible, but no later than one year from the acquisition date. The accompanying consolidated financial statements include the results of Green Man from the date of acquisition for financial reporting purposes, December 19, 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: ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2022 ​ 2021 Total revenues ​ $ 19,002,698 ​ $ 14,295,386 Net income (loss) attributable to Common Stockholders ​ $ (9,641,205) ​ $ (10,307,060) Net income (loss) per common share ​ $ (0.09) ​ $ (0.14) Weighted average number of basic and diluted common shares outstanding ​ ​ 101,500,915 ​ ​ 74,032,113 ​ The unaudited pro-forma results of operations are presented for information purpose 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	12 Months Ended
	Dec. 31, 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 the assets of our 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 the NBC was completed. Pursuant to amendment, the buyer paid the additional $75,000 in March 2022, and the 10% profit share described above was eliminated. A breakdown of the results of discontinued operations related to the sale of NBC are presented as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2022 ​ 2021 Product revenues $ 3,438 $ 614,764 Service revenues ​ ​ — ​ ​ 523,994 Total revenues ​ ​ 3,438 ​ ​ 1,138,758 ​ ​ ​ ​ ​ ​ ​ Cost of sales ​ ​ — ​ ​ 1,157,035 Selling, general and administrative ​ ​ (2,040) ​ ​ 407,648 Professional fees ​ ​ — ​ ​ 4,944 Depreciation and amortization ​ ​ — ​ ​ 11,359 Total costs and expenses ​ ​ (2,040) ​ ​ 1,580,986 Income (loss) from discontinued operations ​ $ 5,478 ​ $ (442,228) ​ ​ 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 years ended December 31, 2022 and 2021. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ ​ December 31, ​ ​ 2022 2021 ​ Accounts receivables ​ $ — ​ $ 187,185 ​ Prepaid expenses and other current assets ​ ​ — ​ ​ 519,274 ​ Depreciation and amortization ​ ​ — ​ ​ 11,359 ​ Capital expenditures ​ ​ — ​ ​ — ​ Accounts payable and accrued expenses ​ ​ — ​ ​ (169,492) ​ Customer deposits ​ ​ — ​ ​ (517,931) ​ ​

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2022
ACCOUNTS RECEIVABLE
ACCOUNTS RECEIVABLE	NOTE 4. ACCOUNTS RECEIVABLE Our accounts receivable consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 Accounts receivable ​ $ 83,373 ​ $ 141,188 Less: Allowance for doubtful accounts ​ ​ (42,000) ​ ​ (61,000) Total ​ $ 41,373 ​ $ 80,188 ​ We record bad debt expense when we conclude the credit risk of a customer indicates the amount due under the contract is not collectible. We recorded bad debt expense of $6,280 and $53,386 during the years ended December 31, 2022 and 2021, respectively.

NOTES RECEIVABLE

NOTES RECEIVABLE	12 Months Ended
	Dec. 31, 2022
NOTES RECEIVABLE
NOTES RECEIVABLE	NOTE 5. NOTES RECEIVABLE On August 2, 2021, as part of the closing of the sale of NBC, we agreed to a note receivable of $75,000 due August 2, 2022. This note receivable was collected in full in 2022.

INVENTORIES, NET

INVENTORIES, NET	12 Months Ended
	Dec. 31, 2022
INVENTORIES, NET
INVENTORIES, NET	NOTE 6. INVENTORIES, NET ​ Our inventories consistent of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ 2022 2021 Raw materials ​ $ 8,883 ​ $ 13,343 Work-in-progress and finished goods ​ ​ 2,057,779 ​ ​ 1,109,740 Inventories ​ $ 2,066,662 ​ $ 1,123,083 ​

PREPAIDS AND OTHER CURRENT ASSE

PREPAIDS AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2022
PREPAIDS AND OTHER CURRENT ASSETS
PREPAIDS AND OTHER CURRENT ASSETS	NOTE 7. PREPAIDS AND OTHER CURRENT ASSETS Our prepaids and other current assets consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 Security deposits ​ $ 140,628 ​ $ 45,000 Prepaid insurance ​ ​ 86,071 ​ ​ 79,897 Other ​ 32,899 ​ 24,178 Total prepaids and other current assets ​ $ 259,598 ​ $ 149,075 ​

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2022
PROPERTY AND EQUIPMENT, NET
PROPERTY AND EQUIPMENT, NET	NOTE 8. PROPERTY AND EQUIPMENT, NET Property and equipment consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 Furniture, fixtures and equipment ​ $ 1,484,432 ​ $ 950,380 Finance lease ROU -building ​ ​ 766,623 ​ ​ — Software ​ 103,817 ​ 103,817 Biological assets ​ ​ 13,000 ​ ​ 13,000 Total ​ 2,367,872 ​ 1,067,197 Less: Accumulated depreciation ​ (419,903) ​ (386,870) Total property and equipment, net ​ $ 1,947,969 ​ $ 680,327 ​ Depreciation expense was $182,838 and $192,232, respectively, for the years ended December 31, 2022 and 2021.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Dec. 31, 2022
INTANGIBLE ASSETS AND GOODWILL
INTANGIBLE ASSETS AND GOODWILL	NOTE 9. INTANGIBLE ASSETS AND GOODWILL ​ Intangible assets ​ During the years ended December 31, 2022 and 2021, the Company acquired trade name intangible assets through several acquisitions. See Note 2 for further details of these acquisitions. The amount of trade name intangible assets acquired in each transaction is shown in the table below. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Useful life Transaction ​ Acquisition Date ​ Amount ​ (in years) Green Man Acquisition (1) ​ December 2022 ​ $ 150,000 ​ 1 Green Tree Acquisition (1) ​ December 2022 ​ $ 950,000 ​ 2 Trees MLK Acquisition (2) ​ January 2022 ​ $ 88,000 ​ 10 Trees Portland Acquisition ​ December 2021 ​ $ 292,000 ​ 10 Trees Waterfront Acquisition (2) ​ December 2021 ​ $ 217,000 ​ 10 Trees Englewood Acquisition ​ September 2021 ​ $ 1,399,000 ​ 10 (1) The purchase price allocation for this acquisition has not been finalized, therefore this amount could be subsequently adjusted. Note that the useful life takes into account that management plans to re-brand the acquired stores under the TREES tradename. (2) The trade name intangible asset for these acquisitions was fully impaired in 2022. See discussion of impairment charges below in this footnote. ​ ​ The following table summarizes the change in the Company’s tradename intangible assets from December 31, 2021 to December 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross ​ ​ Accumulated Amortization ​ ​ Net Balance as of December 31, 2021 ​ $ 6,323,780 ​ $ (323,967) ​ $ 5,999,813 Purchase price allocation adjustments (see Note 2) ​ ​ (3,942,000) ​ ​ — ​ ​ (3,942,000) Tradename intangibles acquired ​ ​ 1,188,000 ​ ​ — ​ ​ 1,188,000 Amortization ​ ​ — ​ ​ (148,538) ​ ​ (148,538) Impairment ​ ​ (553,377) ​ ​ — ​ ​ (553,377) Balance as of December 31, 2022 ​ $ 3,016,403 ​ $ (472,505) ​ $ 2,543,898 ​ Estimated amortization expense for the next five years is as follows: ​ ​ ​ ​ ​ Year ending December 31, Amount 2023 ​ $ 788,758 2024 ​ ​ 618,073 2025 ​ ​ 169,100 2026 ​ ​ 169,100 2027 ​ ​ 169,100 Thereafter ​ ​ 629,767 Total ​ $ 2,543,898 ​ Amortization expense was $148,538 and $308,342 for the years ended December 31, 2022 and 2021, respectively. ​ Goodwill ​ The following represents a summary of changes in the carry amount of goodwill for the years ended December 31, 2022 and 2021 on a consolidated basis and by segment: ​ Consolidated ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross Goodwill ​ ​ Accumulated Impairment ​ ​ Net Goodwill Balance as of December 31, 2020 ​ $ 2,484,200 ​ $ — ​ $ 2,484,200 Goodwill acquired ​ ​ 8,799,657 ​ ​ — ​ ​ 8,799,657 Impairment ​ ​ — ​ ​ (2,484,200) ​ ​ (2,484,200) Balance as of December 31, 2021 ​ $ 11,283,857 ​ $ (2,484,200) ​ $ 8,799,657 Goodwill acquired ​ ​ 8,094,258 ​ ​ ​ ​ ​ 8,094,258 Purchase price allocation adjustment ​ ​ 3,942,000 ​ ​ — ​ ​ 3,942,000 Impairment ​ ​ — ​ ​ (2,450,941) ​ ​ (2,450,941) Balance as of December 31, 2022 ​ $ 23,320,115 ​ $ (4,935,141) ​ $ 18,384,974 ​ ​ ​ Retail Segment ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross Goodwill ​ ​ Accumulated Impairment ​ ​ Net Goodwill Balance as of December 31, 2020 ​ $ — ​ $ — ​ $ — Goodwill acquired ​ ​ 8,799,657 ​ ​ — ​ ​ 8,799,657 Balance as of December 31, 2021 ​ $ 8,799,657 ​ $ — ​ $ 8,799,657 Goodwill acquired ​ ​ 8,094,258 ​ ​ — ​ ​ 8,094,258 Purchase price allocation adjustment ​ ​ 3,942,000 ​ ​ — ​ ​ 3,942,000 Impairment ​ ​ — ​ ​ (2,450,941) ​ ​ (2,450,941) Balance as of December 31, 2022 ​ $ 20,835,915 ​ $ (2,450,941) ​ $ 18,384,974 ​ Cultivation Segment ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross Goodwill ​ ​ Accumulated Impairment ​ ​ Net Goodwill Balance as of December 31, 2020 ​ $ 2,484,200 ​ $ — ​ $ 2,484,200 Goodwill acquired ​ ​ — ​ ​ — ​ ​ — Impairment ​ ​ — ​ ​ (2,484,200) ​ ​ (2,484,200) Balance as of December 31, 2021 ​ $ 2,484,200 ​ $ (2,484,200) ​ $ — Goodwill acquired ​ ​ — ​ ​ — ​ ​ — Balance as of December 31, 2022 ​ $ 2,484,200 ​ $ (2,484,200) ​ $ — ​ ​ Cultivation Segment Impairments ​ As of the annual testing date of December 31, 2021, the Company utilized a third-party valuation firm to estimate the fair value of our Cultivation segment, which consisted of a single reporting unit, using a combination of a discounted cash flow approach and market multiple approach. As a result, the Company determined that the fair value of the Cultivation segment was less than the less than the carrying value and recognized a full impairment of goodwill in the Cultivation segment in the amount of during the year ended December 31, 2021. Due to the impairment of the goodwill and the price declines of marijuana flower in 2021, the Company also tested its intangible assets with finite lives for impairment using the same valuation methodology and assumptions that we used for the goodwill impairment test. As a result, the Company recorded an impairment of As of December 31, 2022, due to the continued declines in the wholesale price of marijuana flower in Colorado, the Company determined that the remaining intangible asset balance in the Cultivation segment was not recoverable based on current cash flow projections and that there was no longer value in the tradename value given the economic conditions in the cultivation sector. Therefore, an impairment of the remaining balance of $278,878 was recorded during the year ended December 31, 2022. Retail Segment Impairments As of December 31, 2021, the goodwill balance and intangible assets balances in the Retail segment related to acquisitions completed in the third and fourth quarters of 2021. The final purchase price allocations for these acquisitions had not been completed as of December 31, 2021. Therefore, no impairment testing was required. As of annual testing date on December 31, 2022, the Company utilized a third-party valuation firm to estimate the fair value of each reporting unit within the Retail segment using a combination of a discounted cash flow approach and market multiple approach. Each dispensary location is considered a separate reporting unit. As a result, the Company determined that the fair value of each of the dispensary locations in Oregon was less than the less than its carrying value. Therefore, the Company recognized goodwill impairments in the Retail segment in the amount of during the year ended December 31, 2022. Due to the impairment of the goodwill in the Retail segment and sales levels that were below management’s expectations, the Company also tested its intangible assets with finite lives for impairment using the same valuation methodology and assumptions that we used for the goodwill impairment test. The resulting fair value estimates indicated that the fair value of the tradename intangible was less than the carrying value for the Trees MLK and Trees Waterfront dispensaries in Oregon. Therefore, the Company recognized an impairment of

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
LEASES
LEASES	NOTE 10. LEASES The Company’s leases consist primarily of real estate leases for retail, cultivation, and manufacturing facilities. All but one of the Company’s leases are classified as operating leases. The lease for the retail dispensary acquired in the Green Man Transaction is classified as a finance lease. The current and non-current portions of the operating lease liabilities and finance lease liabilities are disclosed separately on the accompanying consolidated balance sheets. The finance lease ROU asset is included in property and equipment, net (see Note 8) and the operating lease ROU asset is disclosed separately on the accompanying consolidated balance sheets. As the rate implicit in the Company’s leases is not readily determinable, we used an estimated incremental borrowing rate of 20% in determining the present value of lease payments. ​ The operating lease expense for the years ended December 31, 2022 and December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, 2022 2021 Straight-line operating lease expense ​ $ 743,156 ​ $ 495,988 Variable lease cost ​ ​ 133,689 ​ ​ 50,197 Short-term lease cost ​ ​ — ​ ​ 68,768 Total operating lease expense ​ $ 876,845 ​ $ 614,953 ​ The expense associated with the finance lease cost was not material for the year ended December 31, 2022 as the commencement date of the lease was December 19, 2022. Related party lease As of December 31, 2022, three of the Company’s operating leases, one retail dispensary lease, one cultivation facility lease, and one lease that includes both cultivation and retail, are related party leases as the landlords are current board members or employees. Another retail dispensary lease was with a related party through May 2022 when the building was sold to an unaffiliated third-party. During the year ended December 31, 2021, the related party operating leases consisted of one dispensary lease and one cultivation facility. As of December 31, 2022, the ROU asset, operating lease liability, current, and operating lease liability, non-current for the related party leases are Lease Maturities Future remaining minimum lease payments on our operating leases and finance lease are as follows: ​ ​ ​ ​ ​ ​ ​ ​ Year ending December 31, Operating leases ​ Finance lease 2023 ​ $ 1,433,188 ​ $ 200,000 2024 ​ 1,458,810 ​ 205,400 2025 ​ 1,146,340 ​ 171,043 2026 ​ 820,391 ​ 136,940 2027 ​ ​ 507,871 ​ ​ 143,102 Thereafter ​ 965,356 ​ 818,100 Total ​ 6,331,956 ​ 1,674,585 Less: Present value adjustment ​ (2,357,182) ​ (912,155) Lease liability ​ ​ 3,974,774 ​ ​ 762,430 Less: Lease liability, current ​ ​ (1,433,184) ​ ​ (55,777) Lease liability, non-current ​ $ 2,541,590 ​ $ 706,653 ​ The total remaining lease payments in the table above include $2,995,100 related to renewal option periods that management is reasonably certain will be exercised. The majority of this amount relates to the flagship Trees location in Englewood, Colorado and the retail and certain cultivation facilities that were acquired in the Green Tree Acquisition and are eligible for renewal in 2023. The total remaining minimum lease payments in the table above exclude $474,574 related to leases that are fully executed but have not yet commenced as of December 31, 2022. As of December 31, 2022, the weighted average remaining term of the Company’s operating leases is 5 years and the remaining term on the finance lease is 10 years. None of the Company’s leases contain residual value guarantees or restrictive covenants. Supplemental cash flow information ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, 2022 2021 Supplemental cash flow information ​ ​ ​ ​ ​ ​ Cash paid for amounts included in operating lease liability ​ $ 685,214 ​ $ 439,826 Cash paid for amounts included in finance lease liability ​ $ 4,194 ​ $ — Supplemental lease disclosures of non-cash transactions: ​ ​ ​ ​ ​ ​ ROU assets obtained in exchange for operating lease liabilities ​ $ 2,235,798 ​ $ 1,311,124 ROU assets obtained in exchange for finance lease liabilities ​ $ 766,623 ​ $ — Reduction of operating lease ROU asset and operating lease liabilities from remeasurement (1) ​ $ (1,097,651) ​ $ — ​ (1) In April 2022, the lease for Seven-Five Farm, a cultivation facility, was amended and the remaining lease payments were reduced. Upon modification, management reassessed the lease term and concluded that it was not reasonably certain that any of the renewal option periods in the lease would be exercised. This conclusion was different than the conclusion reached at the initial commencement of the lease in 2020. The significant drop in the wholesale cost of marijuana flower and the current economic environment in the cannabis industry, particularly in the cultivation sector, is the primary driver of this change. As a result, the measurement of the ROU asset and operating lease liability no longer includes the payments associated with the renewal option periods. ​ ​

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2022
ACCOUNTS PAYABLE AND ACCRUED EXPENSES
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 11. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Our accounts payable and accrued expenses consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 Accounts payable ​ $ 1,108,956 ​ $ 621,603 Accrued payroll, taxes, and vacation ​ 683,134 ​ 403,136 Other ​ 107,360 ​ 145,969 Total accounts payable and accrued expenses ​ $ 1,899,450 ​ $ 1,170,708 ​

ACCRUED STOCK PAYABLE

ACCRUED STOCK PAYABLE	12 Months Ended
	Dec. 31, 2022
ACCRUED STOCK PAYABLE
ACCRUED STOCK PAYABLE	NOTE 12. ACCRUED STOCK PAYABLE 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 December 31, 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. As of December 31, 2021 this stock had not been issued. The stock was subsequently issued on January 6, 2022. ​ The outstanding balance of accrued stock payable as of December 31, 2022 relates to a February 18, 2020 grant of 100,000 fully vested shares for consulting services. Based on a stock price of $0.61 on the date of grant, the consultant will receive $60,900 worth of our Common Stock. As of December 31, 2022, none of the stock had been issued.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2022
NOTES PAYABLE.
NOTES PAYABLE	NOTE 13. NOTES PAYABLE Our notes payable consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 ​ December 31, 2021 ​ Third-party ​ Related-party ​ Total ​ Third-party ​ Related-party ​ Total 2022 12% Notes $ 13,167,796 ​ $ 332,204 ​ $ 13,500,000 ​ $ ​ ​ $ — ​ $ — 2020 10% Notes ​ — ​ ​ — ​ ​ — ​ ​ 6,580,000 ​ ​ — ​ ​ 6,580,000 Trees Transaction Notes ​ — ​ ​ 1,191,865 ​ ​ 1,191,865 ​ ​ — ​ ​ 2,013,644 ​ ​ 2,013,644 Green Tree Acquisition Notes ​ 774,750 ​ ​ 2,725,250 ​ ​ 3,500,000 ​ ​ 320,000 ​ ​ — ​ ​ 320,000 Green Man Acquisition Notes ​ 1,500,000 ​ ​ — ​ ​ 1,500,000 ​ ​ — ​ ​ — ​ ​ — Unamortized debt discount ​ (1,527,346) ​ ​ (361,587) ​ ​ (1,888,933) ​ ​ (1,911,447) ​ ​ — ​ ​ (1,911,447) Total debt ​ 13,915,200 ​ ​ 3,887,732 ​ ​ 17,802,932 ​ ​ 4,988,553 ​ ​ 2,013,644 ​ ​ 7,002,197 Less: Current portion ​ (179,827) ​ ​ (1,723,517) ​ ​ (1,903,344) ​ ​ — ​ ​ (1,094,398) ​ ​ (1,094,398) Long-term portion $ 13,735,373 ​ $ 2,164,215 ​ $ 15,899,588 ​ $ 4,988,553 ​ $ 919,246 ​ $ 5,907,799 ​ Aggregate Maturities As of December 31, 2022, aggregate future contractual maturities of long-term debt (excluding issue discounts) are as follows: ​ ​ ​ ​ ​ Year ending December 31, Amount 2023 ​ $ 2,340,960 2024 ​ 3,434,238 2025 ​ ​ 416,667 2026 ​ 13,500,000 ​ ​ $ 19,691,865 ​ Trees Transaction Notes In September 2021, with the completion of the Englewood acquisition, we are obligated to pay the Seller cash equal to $1,732,884 in equal monthly installments over a period of 24 months . The monthly payments began on October 15, 2021, and the payment is equal to per month. In December 2021, with the completion of the Trees Portland and Trees Waterfront acquisitions, we are obligated to pay the Seller cash equal to $497,371 in equal monthly installments over a period of 24 months . The payments began on February 15, 2022, and the payment is equal to In January 2022, with the completion of the Trees MLK acquisition, we are obligated to pay the Seller cash equal to $384,873 in equal monthly installments over a period of 24 months . The payments began on June 15, 2022, and the payment is equal to In December 2022, with the completion of the Green Tree Acquisition, we are obligated to pay the Seller cash equal to $3,500,000 in equal monthly installments over a period of 15 months . The payments begin in September 2023, and the payment is equal to In December 2022, with the completion of the Green Man Acquisition, we are to pay the Seller cash equal to $1,500,000 in equal monthly installments over a period of 18 months . The payments begin in December 2023, and the payment is equal to 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. In connection with the 12% 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 12% Investor received an additional 10% warrant coverage on the aggregate principal amount of 12% Notes for total additional warrants to purchase 1,928,571 shares of our Common Stock. The lead 12% Investor also will receive a five percent fee on the aggregate principal amount of the 12% Notes. This total fee in the amount of $675,000 was recorded as a debt discount and will be amortized over the life of the loan. The 12% Notes bear interest at an annual rate of 12% and will mature on September 16, 2026. The 12% Investors have the option to convert up to 50% of the outstanding unpaid principal and accrued interest of the 12% Notes into Common Stock at a fixed conversion price equal to $1.00 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 $103,577. We recorded amortization of debt discount expense from the 12% Notes of $90,334 and nil for the year ended December 31, 2022 and 2021, respectively. We determined there was no beneficial conversion feature on the 12% Notes issued. The 12% Notes are treated as conventional debt. 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 the 15% Notes (defined below) 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. For the years ended December 31, 2022 and 2021, amortization of debt discount expense was $84,375 and $86,759, respectively, from the 10% Notes. We determined there was no beneficial conversion feature on the 10% Notes. The ​ For purposes of determining the debt discount, the underlying assumptions used in the binomial lattice model to determine the fair value of the 10% Warrants as of December 31, 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. The 10% Notes bear interest at an annual rate of 10% and will mature on February 8, 2024. The 10% Investor has the option to convert up to 50% of the outstanding unpaid principal and accrued interest of the 10% Notes into Common Stock 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 10% Warrants are exercisable at an exercise price of $0.56 per warrant. 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 10% Note had a beneficial conversion feature and is calculated at its intrinsic value (that is, the difference between the effective conversion price of $0.66 at the date of the note issuance and the fair value of the Common Stock into which the debt is convertible at the commitment date, per share being $0.90, multiplied by the number of shares into which the debt is convertible). The valuation of the beneficial conversion feature recorded cannot be greater than the face value of the note issued. For the years ended December 31, 2022 and 2021, amortization of debt discount expense was $594,721 and $252,118, respectively. The 10% Notes are treated as conventional debt. For purposes of determining the debt discount, the underlying assumptions used in the binomial lattice 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 10% Notes are part of an over-allotment approved by the existing noteholders in connection with the original convertible note offering of $4,600,000 consummated on December 23, 2020 and February 8, 2021. In connection with the issuance of the 10% Notes, each holder received warrants to purchase shares of our Common Stock equal to 20% coverage of the aggregate principal amount at $0.56 per share, except that the warrants coverage to one Investor acting as lead investor in the raise received approximately 35.5% of the aggregate principal amount invested. The 10% Notes bear interest at an annual rate of 10% and will mature on April 20, 2024. The 10% Investors have the option to convert up to 50% of the outstanding unpaid principal and accrued interest of the 10% Notes into Common Stock 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 10% Warrants are exercisable at an exercise price of $0.56 per warrant. 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 10% Notes had a beneficial conversion feature and is calculated at its intrinsic value (that is, the difference between the effective conversion price of $0.49 at the date of the note issuance and the fair value of the Common Stock into which the debt is convertible at the commitment date, per share being $0.83, multiplied by the number of shares into which the debt is convertible). The valuation of the beneficial conversion feature recorded cannot be greater than the face value of the note issued. We recorded $692,500 as additional paid in capital and a debt discount and included in our consolidated statement of operations. For the years ended December 31, 2022 and 2021, amortization of debt discount expense was , respectively. The For purposes of determining the debt discount, the underlying assumptions used in the binomial lattice 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% ​ See Note 17 for a summary of the outstanding warrants issued in conjunction with our debt.

WARRANT DERIVATIVE LIABILITY

WARRANT DERIVATIVE LIABILITY	12 Months Ended
	Dec. 31, 2022
WARRANT DERIVATIVE LIABILITY.
WARRANT DERIVATIVE LIABILITY	NOTE 14. 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, that 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 through 2020, at a price lower than the original exercise price, the exercise price of the 2019 Warrants had decreased to $0.40 per share and the number of shares subject to the 2019 Warrants increased to 9,591,614 shares of Common Stock as of December 31, 2020. In February 2020, one of the warrant holders exercised 200,000 warrants. We received $90,000 in cash for the exercise and booked an adjustment to the derivative liability of $82,241 as a result of the transaction. During the year ended December 31, 2020 the warrant holders exercised 7,945,807 warrants into 2,443,641 shares of our Common Stock through cashless exercise. We booked an adjustment to the derivative liability of 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 recorded an adjustment to the derivative liability of During the year ended December 31, 2022 and 2021, we recognized a $22,809 gain and a $990,066 loss on the change in fair value of the derivative liability, respectively. As of December 31, 2022, there were The following are the key assumptions that were used to determine the fair value of the 2019 Warrants: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2022 ​ 2021 ​ Number of shares underlying the warrants ​ 322,807 ​ ​ 322,807 ​ ​ Fair market value of stock ​ $ 0.15 ​ $ 0.19 ​ ​ Exercise price ​ $ 0.40 ​ $ 0.40 ​ ​ Volatility ​ ​ 78 % ​ 82 % ​ Risk-free interest rate ​ ​ 3.99 % ​ 4.06 % ​ Warrant life (years) ​ ​ 1.41 ​ 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: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2022 2021 ​ Beginning balance ​ $ 28,317 ​ $ 561,368 ​ Warrant exercise ​ ​ — ​ ​ (1,523,117) ​ Change in fair value of warrants derivative liability ​ ​ (22,809) ​ ​ 990,066 ​ Ending balance ​ $ 5,508 ​ $ 28,317 ​ ​

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
COMMITMENTS AND CONTINGENCIES.
COMMITMENTS AND CONTINGENCIES	NOTE 15. COMMITMENTS AND CONTINGENCIES Legal From time to time, the Company is a party to various litigation matters incidental to the conduct of its business. The Company is not presently a party to any legal proceedings that would have a material adverse effect on its business, operating results, financial condition, or cash flows, except as set forth below. 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 or a motion for summary judgment in the alternative. Plaintiff filed a response and cross-motion for summary judgment thereafter. In October 2022, the court denied the motion to dismiss on the basis that Plaintiff sufficiently pled facts that raise a plausible claim for relief, notwithstanding our possible defenses, but has not specifically made any rulings on either party’s 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 Plaintiff for breach of contract to recover the initial payments made under the lease as well as attorneys’ fees and costs. The trial is currently scheduled for September 2023.

DEFERRED TAXES

DEFERRED TAXES	12 Months Ended
	Dec. 31, 2022
DEFERRED TAXES
DEFERRED TAXES	NOTE 16. DEFERRED TAXES Income tax expense was $204,917 and nil for the years ended December 31, 2022 and 2021, respectively. Significant components of the Company’s deferred tax assets and liabilities at December 31, 2022 and 2021 are shown below. A valuation allowance has been established as realization of such net deferred tax assets has not met the more likely-than-not threshold requirement. The Company has determined it is not more likely than not that its net deferred tax assets will be recovered. If the Company’s judgment changes and it is determined that the Company will be able to realize these deferred tax assets, the tax benefits relating to any reversal of the valuation allowance on deferred tax assets will be accounted for as a reduction to income tax expense. ​ As of December 31, 2022 and 2021, the Company had federal operating loss carryforwards of approximately $32.1 million and $36.0 million, respectively, and $41.1 and $41.4 million of state net operating loss carryforwards, respectively. Of the current net operating loss carryforwards, thousand. The additional deemed RBIG pursuant to Notice 2003-65 is approximately million per year for a 5-year recognition period through December 31, 2026. ​ ​ The components of net deferred tax assets and liabilities are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Deferred tax assets: 2022 2021 Net operating loss carryforwards ​ $ 8,563,430 ​ $ 9,113,554 Equity-based instruments ​ 366,007 ​ 1,991,225 Long-lived assets and other ​ (46,324) ​ 192,201 Capital loss carryforward ​ 97,868 ​ 93,218 Total deferred tax assets ​ $ 8,980,981 ​ $ 11,390,198 Deferred tax liabilities: ​ ​ ​ ​ ​ ​ Intangible assets ​ $ (566,853) ​ $ — Total deferred tax liabilities ​ ​ (566,853) ​ ​ — Valuation allowance ​ ​ (8,414,128) ​ ​ (11,390,198) Net deferred tax asset ​ $ — ​ $ — ​ A reconciliation of our income tax provision and the amounts computed by applying statutory rates to income before income taxes is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 Income tax benefit at statutory rate ​ $ (1,946,731) ​ $ (1,862,570) State income tax benefit, net of Federal benefit ​ — ​ (88,898) 280E Disallowance ​ ​ 1,834,141 ​ ​ 946,481 Equity-based instruments ​ 14,180 ​ 64,735 Fair market value adjustment/loss on extinguishment – derivative liabilities ​ 65,231 ​ 312,590 Amortization of debt discount ​ 376,895 ​ 176,128 Goodwill and intangible impairment ​ ​ 573,262 ​ ​ ​ Other ​ 107,608 ​ 706,270 Valuation allowance ​ (819,669) ​ (254,736) ​ ​ $ 204,917 ​ $ — ​

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2022
STOCKHOLDERS' EQUITY
STOCKHOLDERS' EQUITY	NOTE 17. 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. 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 In addition to the Preferred Warrants, the Company has outstanding warrants related to prior equity offerings. The table below summarizes the warrants issued in conjunction with our equity offerings: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ Weighted- ​ average ​ ​ ​ ​ ​ ​ ​ average ​ Remaining ​ ​ ​ ​ ​ Number of ​ Exercise Price ​ Contractual ​ Aggregate ​ ​ Shares ​ per Share ​ Term (in years) ​ Intrinsic Value Outstanding as of December 31, 2020 7,602,814 ​ $ 0.54 4.4 $ — Granted 354,000 ​ 1.05 ​ ​ ​ Outstanding as of December 31, 2021 7,956,814 ​ 0.56 4.4 ​ ​ — Granted — ​ — ​ ​ ​ ​ Outstanding and exercisable as of December 31, 2022 ​ 7,956,814 ​ $ 0.56 ​ 4.4 ​ $ — ​ Warrants with Debt The Company has also issued warrants in conjunction with debt issuances. The following summarizes warrants issued in conjunction with our debt issuances: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ Weighted- ​ average ​ ​ ​ ​ ​ ​ ​ average ​ Remaining ​ ​ ​ ​ ​ Number of ​ Exercise Price ​ Contractual ​ Aggregate ​ ​ Shares ​ per Share ​ Term (in years) ​ Intrinsic Value Outstanding as of December 31, 2020 7,421,011 ​ $ 0.46 2.0 $ 478,925 Granted 1,868,518 ​ 0.56 ​ Expired (1,204,000) ​ 0.65 ​ Outstanding as of December 31, 2021 8,085,529 ​ 0.58 2.8 ​ $ — Granted 5,785,721 ​ 0.70 ​ ​ ​ ​ Expired (1,756,000) ​ 0.40 ​ ​ ​ ​ Outstanding and exercisable as of December 31, 2022 ​ 12,115,250 ​ $ 0.66 ​ 3.5 ​ $ — ​ Stock-based compensation Stock-based Awards As of December 31, 2022, the Company has two active plans, the 2020 Omnibus Incentive Plan approved by the Board in November 2020 (“2020 Plan”) and the 2014 Equity Incentive Plan approved by the Board in October 2014 (“2014 Plan” and collectively with the 2020 Plan the “Stock Incentive Plans”) that allow the Board of Directors to grant stock-based awards to eligible employees, non-employee directors, and consultants of the Company and its subsidiaries. Under the Stock Incentive Plans, the Board may grant non-statutory and incentive stock options, stock appreciation rights, restricted stock awards, restricted stock units, deferred stock units, performance awards, non-employee director awards, and other stock-based awards. Subject to adjustment, the maximum number of shares of our common stock to be authorized for issuance under the Stock Incentive Plans is million shares. As of December 31, 2022, stock-based awards for approximately Stock Options ​ The following summarizes stock option activity for the years ended December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ ​ Weighted- ​ Average ​ ​ ​ ​ ​ ​ ​ Average ​ Remaining ​ ​ ​ ​ ​ Number of ​ Exercise Price ​ Contractual ​ Aggregate ​ Shares per Share Term (in years) Intrinsic Value Outstanding as of December 31, 2020 ​ 7,266,420 ​ $ 1.03 ​ 5.5 ​ $ 167,000 Granted ​ 1,158,000 ​ ​ 0.82 ​ ​ ​ Exercised (394,670) ​ 0.52 ​ Forfeited or expired (3,126,205) ​ 1.04 ​ Outstanding as of December 31, 2021 ​ 4,903,545 ​ $ 1.11 ​ 5.3 ​ $ 22,000 Granted ​ 250,000 ​ ​ 0.34 ​ ​ ​ Forfeited or expired (216,720) ​ 0.87 ​ Outstanding as of December 31, 2022 4,936,825 $ 1.08 4.4 ​ $ 22,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Exercisable as of December 31, 2022 4,564,445 ​ $ 1.15 4.4 ​ $ 4,000 ​ The options granted in 2022 and 2021 expire five years from the date of grant and vest over a period of one year. The grant date fair value of the awards granted in 2022 and 2021, totaled The following summarizes the Black-Scholes assumptions used to value the Employee Awards granted: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 Exercise price ​ $ 0.22 - 0.95 ​ $ 0.31 - 0.67 ​ Stock price on date of grant ​ $ 0.22 - 0.95 ​ $ 0.27 - 0.67 ​ Volatility ​ 100 - 111 % 111 - 114 % Risk-free interest rate ​ 0.29 - 0.97 % 0.16 - 1.53 % Expected life (years) ​ 3.0 ​ 3.0 ​ Dividend yield ​ — ​ — ​ ​ As of December 31, 2022, there was approximately $13,172 of total unrecognized compensation expense related to unvested stock options, which is expected to be recognized over a weighted-average period of four months. Restricted Stock Awards 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. Four three vest as the market price reaches $1.00, $2.00 and $3.00. 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 grant date fair value of these instruments is $535,976 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 10 years. As of December 31, 2022, none of the RSU’s have vested. ​ The Company recognized $188,330 and $307,963 of expense related to stock-based awards during the years ended December 31, 2022 and December 31, 2021, respectively.

NET LOSS PER SHARE

NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2022
NET LOSS PER SHARE
NET LOSS PER SHARE	NOTE 18. NET LOSS PER SHARE Basic net loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the reporting period. Diluted net loss per share is computed similarly to basic loss per share, except that it includes the potential dilution that could occur if dilutive securities are exercised. Outstanding stock options and Common Stock warrants are considered anti-dilutive because we are in a net loss position. Accordingly, the number of weighted average shares outstanding for basic and fully diluted net loss per share are the same. The following summarizes equity instruments that may, in the future, have a dilutive effect on earnings per share: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 Stock options 4,936,825 4,963,545 Restricted stock awards ​ 1,200,000 ​ — Warrants 20,072,064 16,117,343 Accrued stock payable 100,000 1,769,537 Convertible notes ​ 6,750,000 ​ 5,785,450 Preferred stock ​ 1,180,000 ​ 1,180,000 ​ 34,238,889 29,815,875 ​

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	​ NOTE 19. RELATED PARTY TRANSACTIONS ​ On June 3, 2020, the Company entered into a consulting agreement with Adam Hershey, a board member and investor, pursuant to which he would act as a strategic consultant for the Company, including aiding with the sourcing and evaluation of merger and acquisition deals, strategic capital and strategic partnerships or joint ventures. We paid Mr. Hershey We currently have a lease agreement with Dalton Adventures, LLC in which we rent a greenhouse cultivation facility in Boulder, Colorado. The owner of Dalton Adventures, LLC is a principal shareholder and board member of the Company. We incurred approximately We currently have a lease agreement with JLA Enterprises, LLC in which we rent a retail dispensary in Longmont, Colorado. A board member and an executive level employee of the Company are owners of JLA Enterprises, LLC. We also have a lease agreement with ALJ 1090, LLC in which we rent a building that has a retail dispensary and cultivation facility in Berthoud, Colorado. The same board member is an owner of ALJ 1090, LLC. These leases were assumed as part of the Green Tree Acquisition on December 12, 2022, and as such, the expense related to these leases was not material for the year ended December 31, 2022. See Note 10 for further discussion of the Company’s obligations associated with related-party leases. We previously had a lease agreement with Bellewood Holdings, LLC in which we leased the retail space for the Trees Englewood dispensary in Englewood, Colorado. The owner of Bellewood Holdings, LLC is a principal shareholder and board member of the Company. This lease was assigned to a new landlord (unaffiliated with the Company or such principal shareholder and board member) when the building was sold in June 2022. We incurred approximately $66,000 and $47,000 of related-party lease expense for this lease for the years ended December 31, 2022 and December 31, 2021, respectively. See Note 10 for further discussion of the Company’s obligations associated with related-party leases. As of December 31, 2022, four of our current board members hold senior convertible promissory notes from the Company for an aggregate amount of $320,000. These notes are included in the 12% Notes discussed in Note 13. Accrued interest earned and owed to the board members was $11,738 as of December 31, 2022. One of the sellers in the Trees Transaction is a principal shareholder and board member of the Company and another seller is an executive level employee of the Company. As of December 31, 2022, the Company has outstanding debt related to the Trees Transaction payable to these individuals. See Note 13 for disclosure of the Trees Transaction Notes. One former owner of the Green Tree Entities is a current board member and another former owner is currently an executive level employee of the Company. As of December 31, 2022, the Company has outstanding debt related to the Green Tree Acquisition that is payable to these individuals. See Note 13 for disclosure of the Green Tree Acquisition Notes. In addition, the Company made one-item bonus payments of approximately

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2022
SEGMENT INFORMATION
SEGMENT INFORMATION	NOTE 20. SEGMENT INFORMATION Our operations are organized into two segments: Retail and Cultivation. All revenue originates in, and all assets are located in the United States. Segment information is presented in accordance with ASC 280, Segments Reporting. Year ended December 31 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 Retail Cultivation Eliminations ​ Total Revenues ​ $ 12,934,904 ​ $ 1,783,309 ​ $ (1,273,671) ​ $ 13,444,542 Costs and expenses ​ ​ (13,117,039) ​ ​ (3,346,975) ​ ​ 1,273,671 ​ ​ (15,190,343) Segment operating income ​ $ (182,135) ​ $ (1,563,666) ​ $ — ​ ​ (1,745,801) Corporate expenses ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ (7,529,827) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (9,275,628) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 Retail Cultivation ​ Eliminations Total Revenues ​ $ 3,515,761 ​ $ 2,722,059 ​ $ (325,093) ​ $ 5,912,727 Costs and expenses ​ ​ (3,112,595) ​ ​ (6,273,162) ​ ​ 325,093 ​ ​ (9,060,664) Segment operating income ​ $ 403,166 ​ $ (3,551,103) ​ $ — ​ ​ (3,147,937) Corporate expenses ​ ​ ​ ​ ​ ​ ​ (5,279,214) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (8,427,151) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, Total assets 2022 2021 Retail ​ $ 25,212,245 ​ $ 16,831,580 Cultivation ​ ​ 4,628,452 ​ ​ 3,634,406 Corporate ​ 1,985,455 ​ 1,709,496 Total assets - segments ​ ​ 31,826,152 ​ ​ 22,175,482 Intercompany eliminations ​ ​ (131,439) ​ ​ (151,137) Total assets - consolidated ​ $ 31,694,713 ​ $ 22,024,345 ​

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 21. SUBSEQUENT EVENTS ​ In February 2023, we completed the acquisition of Station 2, LLC, the assets of which consist of a dispensary located in Denver, CO. The consideration paid by the Company consists of cash at closing equal to twenty-four (24) equal monthly payments commencing May 2023. Timothy Brown, one of our Board members, was the sole owner of Station 2 and has and will receive all consideration described above. ​

NATURE OF OPERATIONS, HISTORY_2

NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Policies)	12 Months Ended
	Dec. 31, 2022
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Nature of Operations	Nature of Operations TREES Corporation, a Colorado Corporation (the “Company,” “we,” “us,” “our,” or “TREES”) (formerly, General Cannabis Corp), was incorporated on June 3, 2013, and provides services and products to the regulated cannabis industry. We currently trade on the OTCQB® Market under the trading symbol CANN. As of December 31, 2022, our operations are segregated into the following segments: Retail (“Retail Segment”) Through a series of acquisitions in 2021 and 2022, we operated four retail dispensaries in Colorado and three retail dispensaries in Oregon as of December 31, 2022. See Note 2 for details of the acquisitions. We acquired the license for an additional dispensary in Colorado in February of 2023, and opened that location in April 2023. Cultivation (“Cultivation Segment”) Through our acquisition of SevenFive Farm in May 2020, we operate a licensed 17,000 square foot light deprivation greenhouse cultivation facility. We acquired additional cultivation facilities in December 2022 through the Green Tree acquisition. During 2022, there was one customer that accounted for over 10% of our third-party cultivation revenue, and during 2021 there were two customers that each accounted for over 10% of , of third -party cultivation revenue.
Discontinued Operations	Discontinued Operations Through Next Big Crop, LLC (“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.
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements include the results of TREES and its nine wholly-owned (direct and indirect) subsidiary companies, each a Colorado corporation or limited liability company: ● 6565 E. Evans Owner LLC ● GC Corp ● GC Capital Corp, LLC ● GC Security LLC ● General Cannabis Capital Corporation ● Standard Cann, Inc. ● SevenFive Farms Cultivation, LLC ● SevenFive Farms, LLC ● Trees Colorado LLC ● Trees Oregon LLC ● Green Tree Colorado LLC ● GT Cultivation LLC ● GT Retail LLC ● GT MIP LLC ● Green Man Cannabis, LLC ​ Intercompany accounts and transactions have been eliminated. The preparation of our consolidated financial statements requires us 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.
Going Concern	Going Concern The consolidated financial statements have been prepared on a going concern basis, which assumes we will be able to realize our assets and discharge our liabilities in the normal course of business for the foreseeable future. Our cash of $2,583,833 as of December 31, 2022 is not sufficient to absorb our operating losses and retire our debt and lease obligations of $22,540,136 and other obligations as they come due. Our ability to continue as a going concern is dependent upon our generating profitable operations in the future and/or obtaining the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they come due. Management believes that (a) we will be successful in obtaining additional capital and (b) actions presently being taken to further implement our business plan and generate additional revenues provide the opportunity for the Company to continue as a going concern. While we believe in the viability of our strategy to generate additional revenues and our ability to raise additional funds, there can be no assurances to that effect. Accordingly, there is substantial doubt about our ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern. ​
Liquidity	Liquidity The Company incurred net losses of $9.5 million and $8.9 million in the years ended December 31, 2022 and 2021, respectively, and had an accumulated deficit of $93.4 million as of December 31, 2022. The Company had cash and cash equivalents of $2.6 million and $2.1 million as of December 31, 2022 and 2021, respectively. The accompanying 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. The Company has incurred recurring losses and negative cash flows from operations since inception and has primarily funded its operations with proceeds from the issuance of convertible debt. The Company expects its operating losses and negative operating cash flows to continue into the foreseeable future as it continues to execute its acquisition and growth strategy. The Company believes that its cash and cash equivalents as of December 31, 2022 will be sufficient to fund its operating expenses and capital expenditure requirements for at least twelve months from the date of filing this Annual Report on Form 10-K. The Company may need additional funding to support its planned investing activities. If the Company is unable to obtain additional funding, it would be forced to delay, reduce, or eliminate some or all of its acquisition efforts, which could adversely affect its business prospects.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified for consistency with current year presentation. These reclassifications had no effect on the reported results of operations.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand, deposits with banks, and investments that are highly liquid and have maturities of three months or less at the date of purchase.
Inventories	Inventories Inventories consist of raw materials, supplies, growing and harvested plants (work-in-process), and finished goods, and are stated at the lower of cost or net realizable value. All direct and indirect costs of growing plants are accumulated until the time of harvest and allocated to the plants during the growing process. All direct and indirect costs of finished goods are accumulated and allocated to the products between the harvest and completion stages. The Company uses an average costing method to allocate costs. Net realizable value is determined as the estimated selling price in the ordinary course of business less the estimated costs of completion and estimated costs necessary to make the sale. The Company periodically reviews physical inventory for excess, obsolete, and potentially impaired items. Write-downs and write-offs are charged to cost of sales.
Accounts Receivable, net	Accounts Receivable, net Accounts receivable are recorded at the original invoiced amount due from our customers less an allowance for any potential uncollectible amounts. We control credit risk related to accounts receivable through credit approvals, credit limits, and monitoring processes. In making the determination of the appropriate allowance for doubtful accounts, management considers prior experience with customers, analysis of accounts receivable aging reports, changes in customer payment patterns, and historical write-offs.
Right-of-use Asset / Lease Liability	Right-of-use Asset / Lease Liability Right of use (“ROU”) assets represent our right to use an underlying asset in which we obtain substantially all the economic benefits and the right to direct the use of the asset during the lease term. Lease liabilities represent our obligation to make lease payments arising from the lease. We recognize ROU assets and lease liabilities on the balance sheet for leases with a lease term of greater than one year. The Company elected to combine the lease and related non-lease components (common area maintenance and operating costs) and treat them as a single lease component. ROU assets and lease liabilities are recognized at the commencement date of the lease based on the present value of the fixed lease payments over the lease term. The Company’s operating leases include options to extend or terminate the lease, which are not included in the determination of the ROU asset or lease liability unless reasonably certain to be exercised. Payments that are not fixed at the commencement of the lease are considered variable and are excluded from the measurement of the ROU asset and lease liability and are expensed as incurred in the statement of operations. Variable payments typically included payment for common area maintenance and reimbursement of the landlords operating costs as the amounts change from year to year based on actual costs incurred. In the measurement of our ROU assets and lease liabilities, the fixed lease payments in the agreement are discounted using a secured incremental borrowing rate for a term similar to the duration of the lease, as our leases do not provide implicit rates. Operating lease expense is recognized on a straight-line basis over the lease term. For the Company’s finance lease, interest expense is recognized on the lease liability using the effective interest method and depreciation of the finance lease ROU asset is recognized on a straight-line basis over the lease term.
Property and Equipment, net	Property and Equipment, net Property and equipment are recorded at historical cost, less accumulated depreciation. Major additions and improvements are capitalized, while replacements, maintenance, and repairs, which do not improve or extend the life of the respective assets, are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets: thirty years for buildings, the lesser of ten years or the life of the lease for leasehold improvements, and one Land is not depreciated. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations.
Business Combinations	Business Combinations Amounts paid for acquisitions are allocated to the assets acquired and liabilities assumed based on their estimated fair value at the date of acquisition. The fair value of identifiable intangible assets is based on detailed valuations that use information and assumptions provided by management, including expected future cash flows. We allocate any excess purchase price over the fair value of the net assets and liabilities acquired to goodwill. Identifiable intangible assets with finite lives are amortized over their useful lives. Acquisition-related costs, including advisory, legal, accounting, valuation, and other costs, are expensed in the periods in which the costs are incurred. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date.
Goodwill and Intangibles	Goodwill and Intangibles Goodwill represents the excess of purchase price over the fair value of identifiable net assets acquired in a business combination. Goodwill and long-lived intangible assets are tested for impairment at least annually in accordance with the provisions of ASC No. 350, Intangibles-Goodwill and Other (“ASC No. 350”). ASC No. 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or on level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carry value. Application of the goodwill impairment test requires judgement, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill to reporting units, and determination of the fair value of each reporting unit. We test goodwill and long-lived intangible assets annually in December, unless an event occurs that would cause us to believe the value is impaired at an interim date. Intangible assets with finite useful lives are amortized over their respective estimated useful lives and reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable.
Debt	Debt We issue debt that may have separate warrants, conversion features, or no equity-linked attributes. Debt with warrants We determine the value of the non-complex warrants using the Black-Scholes Option Pricing Model (“Black-Scholes”) using the stock price on the date of issuance, the risk-free interest rate associated with the life of the debt, and the volatility of our stock. For warrants with complex terms, we use the binomial lattice model to estimate their fair value. Modification and Extinguishment of Debt - Debt Modification and Extinguishment Convertible Debt - When we issue debt with a conversion feature, we must first assess whether the conversion feature meets the requirements to be treated as a derivative. If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using Black- Scholes upon the date of issuance, using the stock price on the date of issuance, the risk-free interest rate associated with the life of the debt, and the estimated volatility of our stock. If the conversion feature is not treated as a derivative, we assess whether it is a beneficial conversion feature (“BCF”). A BCF exists if the effective conversion price of the convertible debt instrument is less than the stock price on the commitment date. This typically occurs when the effective conversion price is less than the fair value of the stock on the date the instrument was issued. The value of a BCF is equal to the intrinsic value of the feature, the difference between the effective conversion price and the fair value of the Common Stock into which it is convertible.
Fair Value of Financial Instruments	Fair Value of Financial Instruments U.S. generally accepted accounting principles (“GAAP”) requires disclosing the fair value of financial instruments to the extent practicable for financial instruments which are recognized or unrecognized in the consolidated balance sheet. The fair value of the financial instruments disclosed herein is not necessarily representative of the amount that could be realized or settled, nor does the fair value amount consider the tax consequences of realization or settlement. In assessing the fair value of financial instruments, the Company uses a variety of methods and assumptions, which are based on estimates of market conditions and risks existing at the time. For certain instruments, including accounts receivable and accounts payable, the Company estimated that the carrying amount approximated fair value because of the short maturities of these instruments. All debt is based on current rates at which the Company could borrow funds with similar remaining maturities and approximates fair value. GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use on unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs consist of items that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is described below: Level 1 – Quoted prices in active markets for identical assets or liabilities. There are no fair valued assets or liabilities classified under Level 1 as of December 31, 2022 and 2021. Level 2 – Observable prices that are based on inputs not quoted on active markets but corroborated by market data. There are no fair valued assets or liabilities classified under Level 2 as of December 31, 2022 and 2021. Level 3 – Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs (see Note 14). Level 3 liabilities are valued using unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the liabilities. For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company’s accounting, and finance department, which reports to the Chief Financial Officer, determines its valuation policies and procedures. The development and determination of the unobservable inputs for Level 3 fair value measurements and fair value calculations are the responsibility of the Company’s accounting and finance department and are approved by the Chief Financial Officer. Level 3 Valuation Techniques Level 3 financial liabilities consist of the derivative liabilities for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation. Changes in fair value measurements categorized within Level 3 of the fair value hierarchy are analyzed each period based on changes in estimates or assumptions and recorded as appropriate. The Company deems financial instruments which do not have fixed settlement provisions to be derivative instruments. In accordance with GAAP the fair value of these warrants is classified as a liability on the Company’s consolidated balance sheets because, according to the terms of the warrants, a fundamental transaction could give rise to an obligation of the Company to pay cash to its warrant holders. Such instruments do not have fixed settlement provisions and have also been recorded as derivative liabilities. Corresponding changes in the fair value of the derivative liabilities are recognized in earnings on the Company’s consolidated statements of operations in each subsequent period. The Company’s derivative liabilities are carried at fair value and were classified as Level 3 in the fair value hierarchy due to the use of significant unobservable inputs.
Warrant Instruments	Warrant Instruments Warrants with derivative features
Revenue Recognition	Revenue Recognition We have two main revenue streams: (i) retail product sales; and (ii) wholesale cultivation sales. Product sales are recorded at the time that control of the product is transferred to customers. In evaluating the timing of the transfer of control of products to customers, we consider several indicators, including significant risks and rewards of products, our right to payment, and the legal title of the products. Based on the assessment of control indicators, sales are generally recognized when products are delivered to customers. Revenue from cultivation sales is recognized when the products are delivered to the customer. ASU 2014-09, Revenue from Contracts with Customers (“ Identification of the contract, or contracts, with a customer A contract with a customer exists when (i) we enter into an enforceable contract with a customer that defines each party’s rights regarding the goods or services to be transferred and identifies the payment terms related to these goods or services, (ii) the contract has commercial substance, and (iii) we determine that collection of substantially all consideration for goods or services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. We apply judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit or financial information pertaining to the customer. Identification of the performance obligations in the contract Performance obligations promised in a contract are identified based on the goods or services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the goods or service either on its own or together with other resources that are readily available from third parties or from us, and are distinct in the context of the contract, whereby the transfer of the goods or services is separately identifiable from other promises in the contract. When a contract includes multiple promised goods or services, we apply judgment to determine whether the promised goods or services are capable of being distinct and are distinct within the context of the contract. If these criteria are not met, the promised goods or services are accounted for as a combined performance obligation. Determination of the transaction price The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring goods or services to our customer. We estimate any variable consideration included in the transaction price using the expected value method that requires the use of significant estimates for discounts, cancellation periods, refunds and returns. Variable consideration is described in detail below. Allocation of the transaction price to the performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative Stand-Alone Selling Price (“SSP,”) basis. We determine SSP based on the price at which the performance obligation would be sold separately. If the SSP is not observable, we estimate the SSP based on available information, including market conditions and any applicable internally approved pricing guidelines. Recognition of revenue when, or as, we satisfy a performance obligation We recognize revenue at the point in time that the related performance obligation is satisfied by transferring the promised goods or services to our customer. Principal versus Agent Considerations When another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606 to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred to our customer, revenue is reported net of the fees paid to the other party, as agent. Our evaluation to determine if we control the goods or services within ASC Topic 606 includes the following indicators: We are primarily responsible for fulfilling the promise to provide the specified good or service. When we are primarily responsible for providing the goods and services, such as when the other party is acting on our behalf, we have indication that we are the principal to the transaction. We consider if we may terminate our relationship with the other party at any time without penalty or without permission from our customer. We have risk before the specified good or service have been transferred to a customer or after transfer of control to the customer. We may commit to obtaining the services of another party with or without an existing contract with our customer. In these situations, we have risk of loss as principal for any amount due to the other party regardless of the amount(s) we earn as revenue from our customer. The entity has discretion in establishing the price for the specified good or service. We have discretion in establishing the price our customer pays for the specified goods or services.
Stock-based Payments	Stock-based Payments Employee and non-employee awards , Compensation – Stock Compensation , Equity based compensation to employees and non-employees, including grants of employee stock options, to be recognized as an expense in the consolidated financial statements based on their fair values. The fair value of stock options is estimated using the Black-Scholes option pricing formula that requires assumptions for expected volatility, expected dividends, the risk-free interest rate, and the expected term of the option. The Company accounts for forfeitures of stock-based grants as they occur. If any of the assumptions used in the Black-Scholes model or the anticipated number of shares to be awarded change significantly, stock-based compensation expense may Market price-based awards
Shipping and Handling	Shipping and Handling Payments by customers to us for shipping and handling costs are included in revenue on the consolidated statements of operations, while our expense is included in cost of sales. Shipping and handling for inventory are included as a component of inventory on the consolidated balance sheets, and in cost of sales in the consolidated statements of operations when the product is sold.
Income Taxes	Income Taxes We recognize deferred income tax assets and liabilities for the expected future tax consequences of temporary differences between the income tax and financial reporting carrying amount of our assets and liabilities. We monitor our deferred tax assets and evaluate the need for a valuation allowance based on the estimate of the amount of such deferred tax assets that we believe do not meet the more-likely-than-not recognition criteria. We also evaluate whether we have any uncertain tax positions and would record a reserve if we believe it is more-likely-than-not our position would not prevail with the applicable tax authorities and would be recorded in income tax expense. Our assessment of tax positions as of December 31, 2022 and 2021, determined that there were no material uncertain tax positions. In general, the tax returns for the years ending December 31, 2019 through 2021 are open to examination by federal and state authorities.
Reportable Segments	Reportable Segments Our reporting segments consist of: a) Retail; and b) Cultivation. Our Chief Executive Officer has been identified as the chief decision maker. Our operations are conducted within the United States of America.
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”-

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 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 ​
Schedule of pro forma results of operations	​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2021 Total revenues ​ $ 13,918,865 Net income (loss) attributable to Common Stockholders ​ $ (8,110,671) Net income (loss) per common share ​ $ (0.10) Weighted average number of basic and diluted common shares outstanding ​ ​ 84,560,130 ​
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 ​
Schedule of pro forma results of operations	​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2021 Total revenues ​ $ 10,606,719 Net income (loss) attributable to Common Stockholders ​ $ (8,664,841) Net income (loss) per common share ​ $ (0.11) Weighted average number of basic and diluted common shares outstanding ​ ​ 75,948,281 ​
Trees MLK, Inc.
Schedule of purchase price allocation	​ ​ ​ ​ ​ Fixed assets $ 25,150 Tradename ​ ​ 88,000 Goodwill ​ 1,870,381 ​ ​ $ 1,983,531 ​
Green Tree LLC
Schedule of purchase price allocation	​ ​ ​ ​ ​ Cash $ 3,928 Inventory ​ ​ 1,588,454 Fixed assets ​ ​ 688,655 Tradename ​ ​ 950,000 Goodwill ​ 3,255,679 ​ ​ $ 6,486,716
Schedule of pro forma results of operations	​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2022 ​ 2021 Total revenues ​ $ 22,556,789 ​ $ 16,090,839 Net income (loss) attributable to Common Stockholders ​ $ (9,558,189) ​ $ (8,957,542) Net income (loss) per common share ​ $ (0.08) ​ $ (0.10) Weighted average number of basic and diluted common shares outstanding ​ ​ 114,159,065 ​ ​ 87,515,259 ​
Green Man Corp
Schedule of purchase price allocation	​ ​ ​ ​ ​ Cash $ 8,594 Inventory ​ ​ 108,543 Fixed assets ​ ​ 23,500 Tradename ​ ​ 150,000 Goodwill ​ 2,968,198 ​ ​ $ 3,258,835 ​
Schedule of pro forma results of operations	​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2022 ​ 2021 Total revenues ​ $ 19,002,698 ​ $ 14,295,386 Net income (loss) attributable to Common Stockholders ​ $ (9,641,205) ​ $ (10,307,060) Net income (loss) per common share ​ $ (0.09) ​ $ (0.14) Weighted average number of basic and diluted common shares outstanding ​ ​ 101,500,915 ​ ​ 74,032,113 ​

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
DISCONTINUED OPERATIONS
Schedule of net income (loss) from discontinued operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2022 ​ 2021 Product revenues $ 3,438 $ 614,764 Service revenues ​ ​ — ​ ​ 523,994 Total revenues ​ ​ 3,438 ​ ​ 1,138,758 ​ ​ ​ ​ ​ ​ ​ Cost of sales ​ ​ — ​ ​ 1,157,035 Selling, general and administrative ​ ​ (2,040) ​ ​ 407,648 Professional fees ​ ​ — ​ ​ 4,944 Depreciation and amortization ​ ​ — ​ ​ 11,359 Total costs and expenses ​ ​ (2,040) ​ ​ 1,580,986 Income (loss) from discontinued operations ​ $ 5,478 ​ $ (442,228) ​
Schedule of selected information on cash flows related to discontinued operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ ​ December 31, ​ ​ 2022 2021 ​ Accounts receivables ​ $ — ​ $ 187,185 ​ Prepaid expenses and other current assets ​ ​ — ​ ​ 519,274 ​ Depreciation and amortization ​ ​ — ​ ​ 11,359 ​ Capital expenditures ​ ​ — ​ ​ — ​ Accounts payable and accrued expenses ​ ​ — ​ ​ (169,492) ​ Customer deposits ​ ​ — ​ ​ (517,931) ​

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2022
ACCOUNTS RECEIVABLE
Schedule of accounts receivable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 Accounts receivable ​ $ 83,373 ​ $ 141,188 Less: Allowance for doubtful accounts ​ ​ (42,000) ​ ​ (61,000) Total ​ $ 41,373 ​ $ 80,188 ​

INVENTORIES, NET (Tables)

INVENTORIES, NET (Tables)	12 Months Ended
	Dec. 31, 2022
INVENTORIES, NET
Schedule of inventories	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ 2022 2021 Raw materials ​ $ 8,883 ​ $ 13,343 Work-in-progress and finished goods ​ ​ 2,057,779 ​ ​ 1,109,740 Inventories ​ $ 2,066,662 ​ $ 1,123,083

PREPAIDS AND OTHER CURRENT AS_2

PREPAIDS AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
PREPAIDS AND OTHER CURRENT ASSETS
Schedule of prepaids and other current assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 Security deposits ​ $ 140,628 ​ $ 45,000 Prepaid insurance ​ ​ 86,071 ​ ​ 79,897 Other ​ 32,899 ​ 24,178 Total prepaids and other current assets ​ $ 259,598 ​ $ 149,075

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2022
PROPERTY AND EQUIPMENT, NET
Schedule of property and equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 Furniture, fixtures and equipment ​ $ 1,484,432 ​ $ 950,380 Finance lease ROU -building ​ ​ 766,623 ​ ​ — Software ​ 103,817 ​ 103,817 Biological assets ​ ​ 13,000 ​ ​ 13,000 Total ​ 2,367,872 ​ 1,067,197 Less: Accumulated depreciation ​ (419,903) ​ (386,870) Total property and equipment, net ​ $ 1,947,969 ​ $ 680,327 ​

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2022
INTANGIBLE ASSETS AND GOODWILL
Schedule of intangible assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Useful life Transaction ​ Acquisition Date ​ Amount ​ (in years) Green Man Acquisition (1) ​ December 2022 ​ $ 150,000 ​ 1 Green Tree Acquisition (1) ​ December 2022 ​ $ 950,000 ​ 2 Trees MLK Acquisition (2) ​ January 2022 ​ $ 88,000 ​ 10 Trees Portland Acquisition ​ December 2021 ​ $ 292,000 ​ 10 Trees Waterfront Acquisition (2) ​ December 2021 ​ $ 217,000 ​ 10 Trees Englewood Acquisition ​ September 2021 ​ $ 1,399,000 ​ 10 (1) The purchase price allocation for this acquisition has not been finalized, therefore this amount could be subsequently adjusted. Note that the useful life takes into account that management plans to re-brand the acquired stores under the TREES tradename. (2) The trade name intangible asset for these acquisitions was fully impaired in 2022. See discussion of impairment charges below in this footnote. ​ ​
Schedule of Intangible Assets Other than Goodwill Roll forward	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross ​ ​ Accumulated Amortization ​ ​ Net Balance as of December 31, 2021 ​ $ 6,323,780 ​ $ (323,967) ​ $ 5,999,813 Purchase price allocation adjustments (see Note 2) ​ ​ (3,942,000) ​ ​ — ​ ​ (3,942,000) Tradename intangibles acquired ​ ​ 1,188,000 ​ ​ — ​ ​ 1,188,000 Amortization ​ ​ — ​ ​ (148,538) ​ ​ (148,538) Impairment ​ ​ (553,377) ​ ​ — ​ ​ (553,377) Balance as of December 31, 2022 ​ $ 3,016,403 ​ $ (472,505) ​ $ 2,543,898 ​
Schedule of estimated amortization expense of intangible assets	​ ​ ​ ​ ​ Year ending December 31, Amount 2023 ​ $ 788,758 2024 ​ ​ 618,073 2025 ​ ​ 169,100 2026 ​ ​ 169,100 2027 ​ ​ 169,100 Thereafter ​ ​ 629,767 Total ​ $ 2,543,898 ​
Summary of changes in amount of goodwill	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross Goodwill ​ ​ Accumulated Impairment ​ ​ Net Goodwill Balance as of December 31, 2020 ​ $ 2,484,200 ​ $ — ​ $ 2,484,200 Goodwill acquired ​ ​ 8,799,657 ​ ​ — ​ ​ 8,799,657 Impairment ​ ​ — ​ ​ (2,484,200) ​ ​ (2,484,200) Balance as of December 31, 2021 ​ $ 11,283,857 ​ $ (2,484,200) ​ $ 8,799,657 Goodwill acquired ​ ​ 8,094,258 ​ ​ ​ ​ ​ 8,094,258 Purchase price allocation adjustment ​ ​ 3,942,000 ​ ​ — ​ ​ 3,942,000 Impairment ​ ​ — ​ ​ (2,450,941) ​ ​ (2,450,941) Balance as of December 31, 2022 ​ $ 23,320,115 ​ $ (4,935,141) ​ $ 18,384,974 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross Goodwill ​ ​ Accumulated Impairment ​ ​ Net Goodwill Balance as of December 31, 2020 ​ $ — ​ $ — ​ $ — Goodwill acquired ​ ​ 8,799,657 ​ ​ — ​ ​ 8,799,657 Balance as of December 31, 2021 ​ $ 8,799,657 ​ $ — ​ $ 8,799,657 Goodwill acquired ​ ​ 8,094,258 ​ ​ — ​ ​ 8,094,258 Purchase price allocation adjustment ​ ​ 3,942,000 ​ ​ — ​ ​ 3,942,000 Impairment ​ ​ — ​ ​ (2,450,941) ​ ​ (2,450,941) Balance as of December 31, 2022 ​ $ 20,835,915 ​ $ (2,450,941) ​ $ 18,384,974 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross Goodwill ​ ​ Accumulated Impairment ​ ​ Net Goodwill Balance as of December 31, 2020 ​ $ 2,484,200 ​ $ — ​ $ 2,484,200 Goodwill acquired ​ ​ — ​ ​ — ​ ​ — Impairment ​ ​ — ​ ​ (2,484,200) ​ ​ (2,484,200) Balance as of December 31, 2021 ​ $ 2,484,200 ​ $ (2,484,200) ​ $ — Goodwill acquired ​ ​ — ​ ​ — ​ ​ — Balance as of December 31, 2022 ​ $ 2,484,200 ​ $ (2,484,200) ​ $ — ​

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
LEASES
Schedule of Operating lease expense	​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, 2022 2021 Straight-line operating lease expense ​ $ 743,156 ​ $ 495,988 Variable lease cost ​ ​ 133,689 ​ ​ 50,197 Short-term lease cost ​ ​ — ​ ​ 68,768 Total operating lease expense ​ $ 876,845 ​ $ 614,953 ​
Schedule of Lease maturities Operating	​ ​ ​ ​ ​ ​ ​ ​ Year ending December 31, Operating leases ​ Finance lease 2023 ​ $ 1,433,188 ​ $ 200,000 2024 ​ 1,458,810 ​ 205,400 2025 ​ 1,146,340 ​ 171,043 2026 ​ 820,391 ​ 136,940 2027 ​ ​ 507,871 ​ ​ 143,102 Thereafter ​ 965,356 ​ 818,100 Total ​ 6,331,956 ​ 1,674,585 Less: Present value adjustment ​ (2,357,182) ​ (912,155) Lease liability ​ ​ 3,974,774 ​ ​ 762,430 Less: Lease liability, current ​ ​ (1,433,184) ​ ​ (55,777) Lease liability, non-current ​ $ 2,541,590 ​ $ 706,653 ​
Supplemental cash flow information	​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, 2022 2021 Supplemental cash flow information ​ ​ ​ ​ ​ ​ Cash paid for amounts included in operating lease liability ​ $ 685,214 ​ $ 439,826 Cash paid for amounts included in finance lease liability ​ $ 4,194 ​ $ — Supplemental lease disclosures of non-cash transactions: ​ ​ ​ ​ ​ ​ ROU assets obtained in exchange for operating lease liabilities ​ $ 2,235,798 ​ $ 1,311,124 ROU assets obtained in exchange for finance lease liabilities ​ $ 766,623 ​ $ — Reduction of operating lease ROU asset and operating lease liabilities from remeasurement (1) ​ $ (1,097,651) ​ $ —

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2022
ACCOUNTS PAYABLE AND ACCRUED EXPENSES
Schedule of accounts payable and accrued expenses	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 Accounts payable ​ $ 1,108,956 ​ $ 621,603 Accrued payroll, taxes, and vacation ​ 683,134 ​ 403,136 Other ​ 107,360 ​ 145,969 Total accounts payable and accrued expenses ​ $ 1,899,450 ​ $ 1,170,708

ACCRUED STOCK PAYABLE (Tables)

ACCRUED STOCK PAYABLE (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2022 ​ $ 60,900 ​ ​ 100,000 ​

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2022
Class of Warrant or Right [Line Items]
Schedule of notes payable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 ​ December 31, 2021 ​ Third-party ​ Related-party ​ Total ​ Third-party ​ Related-party ​ Total 2022 12% Notes $ 13,167,796 ​ $ 332,204 ​ $ 13,500,000 ​ $ ​ ​ $ — ​ $ — 2020 10% Notes ​ — ​ ​ — ​ ​ — ​ ​ 6,580,000 ​ ​ — ​ ​ 6,580,000 Trees Transaction Notes ​ — ​ ​ 1,191,865 ​ ​ 1,191,865 ​ ​ — ​ ​ 2,013,644 ​ ​ 2,013,644 Green Tree Acquisition Notes ​ 774,750 ​ ​ 2,725,250 ​ ​ 3,500,000 ​ ​ 320,000 ​ ​ — ​ ​ 320,000 Green Man Acquisition Notes ​ 1,500,000 ​ ​ — ​ ​ 1,500,000 ​ ​ — ​ ​ — ​ ​ — Unamortized debt discount ​ (1,527,346) ​ ​ (361,587) ​ ​ (1,888,933) ​ ​ (1,911,447) ​ ​ — ​ ​ (1,911,447) Total debt ​ 13,915,200 ​ ​ 3,887,732 ​ ​ 17,802,932 ​ ​ 4,988,553 ​ ​ 2,013,644 ​ ​ 7,002,197 Less: Current portion ​ (179,827) ​ ​ (1,723,517) ​ ​ (1,903,344) ​ ​ — ​ ​ (1,094,398) ​ ​ (1,094,398) Long-term portion $ 13,735,373 ​ $ 2,164,215 ​ $ 15,899,588 ​ $ 4,988,553 ​ $ 919,246 ​ $ 5,907,799 ​
Schedule of maturities of long-term debt	​ ​ ​ ​ ​ Year ending December 31, Amount 2023 ​ $ 2,340,960 2024 ​ 3,434,238 2025 ​ ​ 416,667 2026 ​ 13,500,000 ​ ​ $ 19,691,865
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 binomial lattice model to determine the fair value of the 10% Warrants as of December 31, 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 binomial lattice 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 binomial lattice 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)	12 Months Ended
	Dec. 31, 2022
WARRANT DERIVATIVE LIABILITY.
Summary of key assumptions used to determine fair value of warrants	The following are the key assumptions that were used to determine the fair value of the 2019 Warrants: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2022 ​ 2021 ​ Number of shares underlying the warrants ​ 322,807 ​ ​ 322,807 ​ ​ Fair market value of stock ​ $ 0.15 ​ $ 0.19 ​ ​ Exercise price ​ $ 0.40 ​ $ 0.40 ​ ​ Volatility ​ ​ 78 % ​ 82 % ​ Risk-free interest rate ​ ​ 3.99 % ​ 4.06 % ​ Warrant life (years) ​ ​ 1.41 ​ 1.66 ​ ​ ​
Summary of the changes in the fair value of the warrant derivative liability	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: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2022 2021 ​ Beginning balance ​ $ 28,317 ​ $ 561,368 ​ Warrant exercise ​ ​ — ​ ​ (1,523,117) ​ Change in fair value of warrants derivative liability ​ ​ (22,809) ​ ​ 990,066 ​ Ending balance ​ $ 5,508 ​ $ 28,317 ​

DEFERRED TAXES (Tables)

DEFERRED TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
DEFERRED TAXES
Schedule of components of net deferred tax	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Deferred tax assets: 2022 2021 Net operating loss carryforwards ​ $ 8,563,430 ​ $ 9,113,554 Equity-based instruments ​ 366,007 ​ 1,991,225 Long-lived assets and other ​ (46,324) ​ 192,201 Capital loss carryforward ​ 97,868 ​ 93,218 Total deferred tax assets ​ $ 8,980,981 ​ $ 11,390,198 Deferred tax liabilities: ​ ​ ​ ​ ​ ​ Intangible assets ​ $ (566,853) ​ $ — Total deferred tax liabilities ​ ​ (566,853) ​ ​ — Valuation allowance ​ ​ (8,414,128) ​ ​ (11,390,198) Net deferred tax asset ​ $ — ​ $ — ​
Schedule of reconciliation of income tax provision and the amounts computed by applying statutory rates to income before income taxes	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 Income tax benefit at statutory rate ​ $ (1,946,731) ​ $ (1,862,570) State income tax benefit, net of Federal benefit ​ — ​ (88,898) 280E Disallowance ​ ​ 1,834,141 ​ ​ 946,481 Equity-based instruments ​ 14,180 ​ 64,735 Fair market value adjustment/loss on extinguishment – derivative liabilities ​ 65,231 ​ 312,590 Amortization of debt discount ​ 376,895 ​ 176,128 Goodwill and intangible impairment ​ ​ 573,262 ​ ​ ​ Other ​ 107,608 ​ 706,270 Valuation allowance ​ (819,669) ​ (254,736) ​ ​ $ 204,917 ​ $ —

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2022
Stockholders Equity [Line Items]
Schedule of defined benefit plan, assumptions	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 Exercise price ​ $ 0.22 - 0.95 ​ $ 0.31 - 0.67 ​ Stock price on date of grant ​ $ 0.22 - 0.95 ​ $ 0.27 - 0.67 ​ Volatility ​ 100 - 111 % 111 - 114 % Risk-free interest rate ​ 0.29 - 0.97 % 0.16 - 1.53 % Expected life (years) ​ 3.0 ​ 3.0 ​ Dividend yield ​ — ​ — ​ ​
Schedule of stockholders' equity note, warrants or rights	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ Weighted- ​ average ​ ​ ​ ​ ​ ​ ​ average ​ Remaining ​ ​ ​ ​ ​ Number of ​ Exercise Price ​ Contractual ​ Aggregate ​ ​ Shares ​ per Share ​ Term (in years) ​ Intrinsic Value Outstanding as of December 31, 2020 7,602,814 ​ $ 0.54 4.4 $ — Granted 354,000 ​ 1.05 ​ ​ ​ Outstanding as of December 31, 2021 7,956,814 ​ 0.56 4.4 ​ ​ — Granted — ​ — ​ ​ ​ ​ Outstanding and exercisable as of December 31, 2022 ​ 7,956,814 ​ $ 0.56 ​ 4.4 ​ $ — ​
Employee Awards [Member]
Stockholders Equity [Line Items]
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, 2020 ​ 7,266,420 ​ $ 1.03 ​ 5.5 ​ $ 167,000 Granted ​ 1,158,000 ​ ​ 0.82 ​ ​ ​ Exercised (394,670) ​ 0.52 ​ Forfeited or expired (3,126,205) ​ 1.04 ​ Outstanding as of December 31, 2021 ​ 4,903,545 ​ $ 1.11 ​ 5.3 ​ $ 22,000 Granted ​ 250,000 ​ ​ 0.34 ​ ​ ​ Forfeited or expired (216,720) ​ 0.87 ​ Outstanding as of December 31, 2022 4,936,825 $ 1.08 4.4 ​ $ 22,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Exercisable as of December 31, 2022 4,564,445 ​ $ 1.15 4.4 ​ $ 4,000 ​
Warrants with Debt [Member]
Stockholders Equity [Line Items]
Schedule of stockholders' equity note, warrants or rights	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ Weighted- ​ average ​ ​ ​ ​ ​ ​ ​ average ​ Remaining ​ ​ ​ ​ ​ Number of ​ Exercise Price ​ Contractual ​ Aggregate ​ ​ Shares ​ per Share ​ Term (in years) ​ Intrinsic Value Outstanding as of December 31, 2020 7,421,011 ​ $ 0.46 2.0 $ 478,925 Granted 1,868,518 ​ 0.56 ​ Expired (1,204,000) ​ 0.65 ​ Outstanding as of December 31, 2021 8,085,529 ​ 0.58 2.8 ​ $ — Granted 5,785,721 ​ 0.70 ​ ​ ​ ​ Expired (1,756,000) ​ 0.40 ​ ​ ​ ​ Outstanding and exercisable as of December 31, 2022 ​ 12,115,250 ​ $ 0.66 ​ 3.5 ​ $ — ​

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2022
NET LOSS PER SHARE
Schedule of potentially dilutive securities	​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 Stock options 4,936,825 4,963,545 Restricted stock awards ​ 1,200,000 ​ — Warrants 20,072,064 16,117,343 Accrued stock payable 100,000 1,769,537 Convertible notes ​ 6,750,000 ​ 5,785,450 Preferred stock ​ 1,180,000 ​ 1,180,000 ​ 34,238,889 29,815,875

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
SEGMENT INFORMATION
Schedule of segment reporting information, by segment	Year ended December 31 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 Retail Cultivation Eliminations ​ Total Revenues ​ $ 12,934,904 ​ $ 1,783,309 ​ $ (1,273,671) ​ $ 13,444,542 Costs and expenses ​ ​ (13,117,039) ​ ​ (3,346,975) ​ ​ 1,273,671 ​ ​ (15,190,343) Segment operating income ​ $ (182,135) ​ $ (1,563,666) ​ $ — ​ ​ (1,745,801) Corporate expenses ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ (7,529,827) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (9,275,628) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 Retail Cultivation ​ Eliminations Total Revenues ​ $ 3,515,761 ​ $ 2,722,059 ​ $ (325,093) ​ $ 5,912,727 Costs and expenses ​ ​ (3,112,595) ​ ​ (6,273,162) ​ ​ 325,093 ​ ​ (9,060,664) Segment operating income ​ $ 403,166 ​ $ (3,551,103) ​ $ — ​ ​ (3,147,937) Corporate expenses ​ ​ ​ ​ ​ ​ ​ (5,279,214) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (8,427,151) ​
Reconciliation of assets from segment to consolidated	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, Total assets 2022 2021 Retail ​ $ 25,212,245 ​ $ 16,831,580 Cultivation ​ ​ 4,628,452 ​ ​ 3,634,406 Corporate ​ 1,985,455 ​ 1,709,496 Total assets - segments ​ ​ 31,826,152 ​ ​ 22,175,482 Intercompany eliminations ​ ​ (131,439) ​ ​ (151,137) Total assets - consolidated ​ $ 31,694,713 ​ $ 22,024,345

NATURE OF OPERATIONS, HISTORY_3

NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details)				12 Months Ended
	Jul. 16, 2021 USD ($)	Aug. 02, 2016 USD ($)	Jul. 16, 2016 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	May 31, 2020 ft²
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Cash and cash equivalents				$ 2,583,833	$ 2,054,050
Debt				19,691,865
Debt and lease obligations				22,540,136
Net loss				(9,475,067)	(8,869,379)
Accumulated deficit				(93,384,382)	(83,820,815)
Cash, cash equivalents, and short-term and long-term investments				2,600,000	2,100,000
Proceeds from preferred stock offering					1,180,000
Impairment of goodwill				2,450,941	2,484,200
Tax positions, uncertain				$ 0	$ 0
Next Big Crop [Member] | Discontinued Operations, Held-for-sale
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Total of consideration	$ 150,000		$ 150,000
Percentage of profits generated	10%		10%
Period for percentage of profit	twelve months		twelve months
Additional consideration		$ 75,000
Percentage of profit eliminated		10%
Building [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Property, plant and equipment, estimated useful lives				30 years
Leasehold Improvements [Member] | Minimum
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Property, plant and equipment, estimated useful lives				10 years
Furniture, fixtures and equipment [Member] | Minimum
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Property, plant and equipment, estimated useful lives				1 year
Furniture, fixtures and equipment [Member] | Maximum
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Property, plant and equipment, estimated useful lives				15 years
SevenFive Farm | Cultivation segment [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Leased space (in sq ft) | ft²						17,000

ACQUISITIONS - Summary (Details

ACQUISITIONS - Summary (Details) - USD ($)						1 Months Ended
	Dec. 19, 2022	Dec. 12, 2022	Jan. 05, 2022	Dec. 30, 2021	Sep. 02, 2021	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2021
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			$ 1,732,884
Term of consideration payable in equal monthly installments					24 months			24 months
Share price on acquisition date (in dollars per share)					$ 0.47
Fair value of consideration transferred					$ 10,518,746
Indefinite-lived Intangible Assets, Purchase Accounting Adjustments					$ 3,600,000
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			$ 497,371
Term of consideration payable in equal monthly installments				24 months			24 months
Share price on acquisition date (in dollars per share)				$ 0.23
Fair value of consideration transferred				$ 1,477,422
Indefinite-lived Intangible Assets, Purchase Accounting Adjustments				$ 341,000
Green Man Corp
BUSINESS ACQUISITION
Stock issued in exchange for purchase of assets (in shares)	4,494,382
Cash paid for acquisition	$ 1,225,000
Consideration payable in equal monthly installments	$ 1,500,000					$ 1,500,000
Term of consideration payable in equal monthly installments						18 months
Share price on acquisition date (in dollars per share)	$ 0.18
Fair value of consideration transferred	$ 808,989
Discount Rate	12%
Fair Value	$ 1,224,846
Green Tree LLC
BUSINESS ACQUISITION
Stock issued in exchange for purchase of assets (in shares)		17,977,528
Cash paid for acquisition		$ 500,000
Consideration payable in equal monthly installments		$ 3,500,000				$ 3,500,000
Term of consideration payable in equal monthly installments						15 months
Share price on acquisition date (in dollars per share)		$ 0.165
Fair value of consideration transferred		$ 2,966,292
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
Share price on acquisition date (in dollars per share)			$ 0.27
Fair value of consideration transferred			$ 1,346,076
Discount Rate		12%
Fair Value		$ 3,017,510

ACQUISITIONS - Purchase Price A

ACQUISITIONS - Purchase Price Allocation (Details) - USD ($)	Dec. 31, 2022	Dec. 19, 2022	Dec. 12, 2022	Jan. 05, 2022	Dec. 31, 2021	Dec. 30, 2021	Sep. 02, 2021	Dec. 31, 2020
Preliminary purchase price allocation
Goodwill	$ 18,384,974				$ 8,799,657			$ 2,484,200
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
Green Tree LLC
Preliminary purchase price allocation
Cash			$ 3,928
Inventories			1,588,454
Fixed assets			688,655
Tradename			950,000
Goodwill			3,255,679
Preliminary purchase price			$ 6,486,716
Green Man Corp
Preliminary purchase price allocation
Cash		$ 8,594
Inventories		108,543
Fixed assets		23,500
Tradename		150,000
Goodwill		2,968,198
Preliminary purchase price		$ 3,258,835

ACQUISITIONS - Pro Forma (Detai

ACQUISITIONS - Pro Forma (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
TREES Englewood
Pro forma effects of the acquisition on the results of operations
Total revenues		$ 13,918,865
Net income (loss) attributable to Common Stockholders		$ (8,110,671)
Net income (loss) per common share		$ (0.10)
Weighted average number of basic and diluted common shares outstanding		84,560,130
Trees Oregon
Pro forma effects of the acquisition on the results of operations
Total revenues		$ 10,606,719
Net income (loss) attributable to Common Stockholders		$ (8,664,841)
Net income (loss) per common share		$ (0.11)
Weighted average number of basic and diluted common shares outstanding		75,948,281
Green Tree LLC
Pro forma effects of the acquisition on the results of operations
Total revenues	$ 22,556,789	$ 16,090,839
Net income (loss) attributable to Common Stockholders	$ (9,558,189)	$ (8,957,542)
Net income (loss) per common share	$ (0.08)	$ (0.10)
Weighted average number of basic and diluted common shares outstanding	114,159,065	87,515,259
Green Man Corp
Pro forma effects of the acquisition on the results of operations
Total revenues	$ 19,002,698	$ 14,295,386
Net income (loss) attributable to Common Stockholders	$ (9,641,205)	$ (10,307,060)
Net income (loss) per common share	$ (0.09)	$ (0.14)
Weighted average number of basic and diluted common shares outstanding	101,500,915	74,032,113

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - Discontinued Operations, Held-for-sale - Next Big Crop [Member] - USD ($)	Jul. 16, 2021	Aug. 02, 2016	Jul. 16, 2016
DISCONTINUED OPERATIONS
Total of consideration	$ 150,000		$ 150,000
Percentage of profits generated	10%		10%
Period for percentage of profit	twelve months		twelve months
Additional consideration		$ 75,000
Percentage of profit eliminated		10%

DISCONTINUED OPERATIONS - Summa

DISCONTINUED OPERATIONS - Summary of the Discontinued Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
DISCONTINUED OPERATIONS
Total revenues	$ 3,438	$ 1,138,758
Cost of sales		1,157,035
Selling, general and administrative	(2,040)	407,648
Professional fees		4,944
Depreciation and amortization		11,359
Total costs and expenses	(2,040)	1,580,986
Income (loss) from discontinued operations	5,478	(442,228)
Service revenues
DISCONTINUED OPERATIONS
Total revenues		523,994
Product revenues
DISCONTINUED OPERATIONS
Total revenues	$ 3,438	$ 614,764

DISCONTINUED OPERATIONS - Cash

DISCONTINUED OPERATIONS - Cash Flows Related to Discontinued Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
DISCONTINUED OPERATIONS
Accounts receivable	$ 43,095	$ 45,402
Prepaid expenses and other assets	(16,523)	595,324
Accounts payable and accrued expenses	$ 785,405	(168,716)
Discontinued Operations.
DISCONTINUED OPERATIONS
Accounts receivable		187,185
Prepaid expenses and other assets		519,274
Depreciation and amortization		11,359
Accounts payable and accrued expenses		(169,492)
Customer deposits		$ (517,931)

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
ACCOUNTS RECEIVABLE
Bad debt expense	$ 6,280	$ 53,386

ACCOUNTS RECEIVABLE - Schedule

ACCOUNTS RECEIVABLE - Schedule of Accounts Receivable (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
ACCOUNTS RECEIVABLE.
Accounts receivable	$ 83,373	$ 141,188
Less: Allowance for doubtful accounts	(42,000)	(61,000)
Total	$ 41,373	$ 80,188

NOTES RECEIVABLE (Details)

NOTES RECEIVABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Aug. 02, 2021
NOTES RECEIVABLE
Proceeds on notes receivable	$ 75,000	$ 591,717
NBC Note
NOTES RECEIVABLE
Notes receivable			$ 75,000

NOTES RECEIVABLE - Schedule of

NOTES RECEIVABLE - Schedule of Notes Receivable (Details)	Aug. 02, 2021 USD ($)
NBC Note
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	$ 75,000

INVENTORIES, NET (Details)

INVENTORIES, NET (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
INVENTORIES, NET
Raw materials	$ 8,883	$ 13,343
Work-in-progress and finished goods	2,057,779	1,109,740
Inventories	$ 2,066,662	$ 1,123,083

PREPAIDS AND OTHER CURRENT AS_3

PREPAIDS AND OTHER CURRENT ASSETS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
PREPAIDS AND OTHER CURRENT ASSETS
Security Deposits	$ 140,628	$ 45,000
Prepaid insurance	86,071	79,897
Other	32,899	24,178
Total prepaids and other current assets	$ 259,598	$ 149,075

PROPERTY AND EQUIPMENT, NET - D

PROPERTY AND EQUIPMENT, NET - Depreciation Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
PROPERTY AND EQUIPMENT, NET
Depreciation expense	$ 182,838	$ 192,232

PROPERTY AND EQUIPMENT, NET - S

PROPERTY AND EQUIPMENT, NET - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
PROPERTY AND EQUIPMENT, NET
Furniture, fixtures and equipment	$ 1,484,432	$ 950,380
Finance lease ROU - building	766,623
Software	103,817	103,817
Biological assets	13,000	13,000
Total	2,367,872	1,067,197
Less: Accumulated depreciation	(419,903)	(386,870)
Total property and equipment, net	$ 1,947,969	$ 680,327

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL - Schedule of Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
INTANGIBLE ASSETS
Intangible Assets, net	$ 2,543,898
Green Man Corp
INTANGIBLE ASSETS
Intangible Assets, net	$ 150,000
Estimated Life (in years)	1 year
Green Tree LLC
INTANGIBLE ASSETS
Intangible Assets, net	$ 950,000
Estimated Life (in years)	2 years
Trees MLK, Inc.
INTANGIBLE ASSETS
Intangible Assets, net	$ 88,000
Estimated Life (in years)	10 years
Trees Portland LLC
INTANGIBLE ASSETS
Intangible Assets, net	$ 292,000
Estimated Life (in years)	10 years
Trees Waterfront LLC
INTANGIBLE ASSETS
Intangible Assets, net	$ 217,000
Estimated Life (in years)	10 years
TREES Englewood
INTANGIBLE ASSETS
Intangible Assets, net	$ 1,399,000
Estimated Life (in years)	10 years
Tradename
INTANGIBLE ASSETS
Intangible Assets, Gross	$ 3,016,403	$ 6,323,780
Accumulated Amortization	(472,505)	(323,967)
Intangible Assets, net	$ 2,543,898	$ 5,999,813

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL - Estimated Amortization Expense (Details)	Dec. 31, 2022 USD ($)
Estimated amortization expense
2022	$ 788,758
2023	618,073
2024	169,100
2025	169,100
2026	169,100
Thereafter	629,767
Intangible Assets, net	$ 2,543,898

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL - Rollforward (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Amortization
Amortization expense	$ 148,538	$ 308,342
Net Tradename
Finite-Lived Intangible Assets, Net, Ending Balance	2,543,898
Trade name
Gross Tradename
Balance as of Beginning of period	6,323,780
Purchase price allocation adjustments	(3,942,000)
Tradename intangibles acquired	1,188,000
Impairment of finite lived intangibles	(553,377)
Balance as of End of period	3,016,403	6,323,780
Accumulated Amortization
Balance as of Beginning of period	(323,967)
Amortization expense	(148,538)
Balance as of End of period	(472,505)	(323,967)
Net Tradename
Finite-Lived Intangible Assets, Net, Beginning Balance	5,999,813
Finite-Lived Intangible Assets, Net, Ending Balance	$ 2,543,898	$ 5,999,813

INTANGIBLE ASSETS AND GOODWIL_5

INTANGIBLE ASSETS AND GOODWILL - Amortization Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
INTANGIBLE ASSETS AND GOODWILL
Amortization expense	$ 148,538	$ 308,342

INTANGIBLE ASSETS AND GOODWIL_6

INTANGIBLE ASSETS AND GOODWILL - Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Goodwill, Gross Beginning Balance	$ 11,283,857	$ 2,484,200
Goodwill, Beginning Balance	8,799,657	2,484,200
Accumulated Impairment, Beginning Balance	(2,484,200)
Goodwill acquired	8,094,258	8,799,657
Goodwill, Purchase Accounting Adjustments	3,942,000
Impairment	(2,450,941)	(2,484,200)
Accumulated Impairment, Ending Balance	(4,935,141)	(2,484,200)
Goodwill, Ending Balance	18,384,974	8,799,657
Goodwill, Gross Ending Balance	23,320,115	11,283,857
Retail
Goodwill [Roll Forward]
Goodwill, Gross Beginning Balance	8,799,657
Goodwill, Beginning Balance	8,799,657
Goodwill acquired	8,094,258	8,799,657
Goodwill, Purchase Accounting Adjustments	3,942,000
Impairment	(2,450,941)
Accumulated Impairment, Ending Balance	(2,450,941)
Goodwill, Ending Balance	18,384,974	8,799,657
Goodwill, Gross Ending Balance	20,835,915	8,799,657
Cultivation
Goodwill [Roll Forward]
Goodwill, Gross Beginning Balance	2,484,200	2,484,200
Goodwill, Beginning Balance		2,484,200
Accumulated Impairment, Beginning Balance	(2,484,200)
Impairment		(2,484,200)
Accumulated Impairment, Ending Balance	(2,484,200)	(2,484,200)
Goodwill, Gross Ending Balance	$ 2,484,200	$ 2,484,200

INTANGIBLE ASSETS AND GOODWIL_7

INTANGIBLE ASSETS AND GOODWILL - Impairment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Impairment of goodwill	$ 2,450,941	$ 2,484,200
Retail
Impairment of goodwill	2,450,941
Impairment of finite lived intangibles	274,500
Cultivation
Impairment of goodwill		2,484,200
Impairment of finite lived intangibles	$ 278,878	$ 526,220

LEASES (Details)

LEASES (Details)	12 Months Ended
	Dec. 31, 2022 lease
LEASES
Number of finance leases	1
Discount rate	20%

LEASES - Operating lease expens

LEASES - Operating lease expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
LEASES
Straight-line operating lease expense	$ 743,156	$ 495,988
Variable lease cost	133,689	50,197
Short-term lease cost		68,768
Total operating lease expense	$ 876,845	$ 614,953

LEASES - Related party leases (

LEASES - Related party leases (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) lease	Dec. 31, 2021 USD ($)
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Right-of-use operating lease asset	$ 3,866,406	$ 3,065,152
Operating lease liability, current	1,433,184	721,809
Operating lease liability, non-current	2,541,590	2,427,762
Rent expense	876,845	614,953
Lease, Renewal Options Exercise, Remaining Minimum Lease Payments Due	2,995,100
Lease, Lease Not yet Commenced, Remaining Minimum Lease Payments Due	$ 474,574
Operating Lease, Weighted Average Remaining Lease Term	5 years
Finance Lease, Weighted Average Remaining Lease Term	10 years
Related party leases
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Number of operating lease | lease	3
Right-of-use operating lease asset	$ 1,074,958
Operating lease liability, current	526,378
Operating lease liability, non-current	618,617
Rent expense	$ 434,437	$ 516,383

LEASES - Lease maturities (Deta

LEASES - Lease maturities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Future remaining minimum lease payments
2023	$ 1,433,188
2024	1,458,810
2025	1,146,340
2026	820,391
2027	507,871
Thereafter	965,356
Total	6,331,956
Less: Present value adjustment	(2,357,182)
Operating lease liability	3,974,774
Operating lease liability, current	(1,433,184)	$ (721,809)
Operating lease liability, non-current	2,541,590	$ 2,427,762
Finance lease liability
2023	200,000
2024	205,400
2025	171,043
2026	136,940
2027	143,102
Thereafter	818,100
Total	1,674,585
Less: Present value adjustment	(912,155)
Lease liability	762,430
Less: Lease liability, current	(55,777)
Finance lease liability, non-current	$ 706,653

LEASES - Supplemental cash flow

LEASES - Supplemental cash flow information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
LEASES
Cash paid for amounts included in operating lease liability	$ 685,214	$ 439,826
Cash paid for amounts included in finance lease liability	4,194
ROU assets obtained in exchange for operating lease liabilities	2,235,798	$ 1,311,124
ROU assets obtained in exchange for finance lease liabilities	766,623
Reduction of operating lease ROU asset and operating lease liabilities from remeasurement	$ (1,097,651)

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
ACCOUNTS PAYABLE AND ACCRUED EXPENSES
Accounts payable	$ 1,108,956	$ 621,603
Accrued payroll, taxes, and vacation	683,134	403,136
Other	107,360	145,969
Total accounts payable and accrued expenses	$ 1,899,450	$ 1,170,708

ACCRUED STOCK PAYABLE (Details)

ACCRUED STOCK PAYABLE (Details) - USD ($)		1 Months Ended	12 Months Ended
	Feb. 18, 2020	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
ACCRUED STOCK PAYABLE
Balance at beginning of the period, Shares			1,769,537
Balance at end of the period, Shares		1,769,537	100,000	1,769,537
Trees Waterfront LLC
ACCRUED STOCK PAYABLE
Number of shares granted		1,669,537
Common Stock awards
ACCRUED STOCK PAYABLE
Consultant stock award, Amount	$ 60,900
Consultant stock award, Shares	100,000
Stock price on date of grant (in dollars per share)	$ 0.61
Consultant stock award, shares issued		0		0
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 ($)	Dec. 31, 2022	Sep. 15, 2022	Dec. 31, 2021	Feb. 08, 2021	Dec. 31, 2020	Dec. 23, 2020
NOTES PAYABLE
Unamortized debt discount	$ (1,888,933)		$ (1,911,447)
Total	17,802,932		7,002,197
Less: Current portion	(1,903,344)		(1,094,398)
Long-term portion	15,899,588		5,907,799
12% Notes
NOTES PAYABLE
Debt carrying amount	$ 13,500,000
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%	12%
Trees Transaction Notes
NOTES PAYABLE
Debt carrying amount	$ 1,191,865		2,013,644
Green Man Acquisition Notes
NOTES PAYABLE
Debt carrying amount	1,500,000
Green Tree Acquisition Notes
NOTES PAYABLE
Debt carrying amount	3,500,000		320,000
Related Party
NOTES PAYABLE
Unamortized debt discount	(361,587)
Total	3,887,732		2,013,644
Less: Current portion	(1,723,517)		(1,094,398)
Long-term portion	2,164,215		919,246
Related Party | 12% Notes
NOTES PAYABLE
Debt carrying amount	332,204
Related Party | Trees Transaction Notes
NOTES PAYABLE
Debt carrying amount	1,191,865		2,013,644
Related Party | Green Tree Acquisition Notes
NOTES PAYABLE
Debt carrying amount	2,725,250
Third Party Member
NOTES PAYABLE
Unamortized debt discount	(1,527,346)		(1,911,447)
Total	13,915,200		4,988,553
Less: Current portion	(179,827)
Long-term portion	13,735,373		4,988,553
Third Party Member | 12% Notes
NOTES PAYABLE
Debt carrying amount	13,167,796
Third Party Member | 10% Notes
NOTES PAYABLE
Debt carrying amount			6,580,000
Third Party Member | Green Man Acquisition Notes
NOTES PAYABLE
Debt carrying amount	1,500,000
Third Party Member | Green Tree Acquisition Notes
NOTES PAYABLE
Debt carrying amount	$ 774,750		$ 320,000

NOTES PAYABLE - Aggregate Futur

NOTES PAYABLE - Aggregate Future Contractual Maturities of Long-Term Debt (Details)	Dec. 31, 2022 USD ($)
Aggregate maturities of long-term debt
2023	$ 2,340,960
2024	3,434,238
2025	416,667
2026	13,500,000
Total	$ 19,691,865

NOTES PAYABLE - TREES Notes (De

NOTES PAYABLE - TREES Notes (Details) - USD ($)

1 Months Ended

Dec. 19, 2022

Dec. 12, 2022

Jun. 15, 2022

Feb. 15, 2022

Dec. 30, 2021

Oct. 15, 2021

Sep. 02, 2021

Dec. 31, 2023

Sep. 30, 2023

Dec. 31, 2022

Jan. 31, 2022

Dec. 31, 2021

Sep. 30, 2021

TREES Englewood

Debt Instrument [Line Items]

Consideration payable in equal monthly installments

$ 1,732,884

$ 1,732,884

Consideration payable in equal monthly amounts

$ 72,204

Term of consideration payable in equal monthly installments

24 months

24 months

Trees Oregon

Debt Instrument [Line Items]

Consideration payable in equal monthly installments

$ 497,371

$ 497,371

Consideration payable in equal monthly amounts

$ 20,724

Term of consideration payable in equal monthly installments

24 months

24 months

TREES MLK

Debt Instrument [Line Items]

Consideration payable in equal monthly installments

$ 384,873

Consideration payable in equal monthly amounts

$ 16,036

Term of consideration payable in equal monthly installments

24 months

Green Tree LLC

Debt Instrument [Line Items]

Consideration payable in equal monthly installments

$ 3,500,000

$ 3,500,000

Consideration payable in equal monthly amounts

$ 233,333

Term of consideration payable in equal monthly installments

15 months

Green Man Corp

Debt Instrument [Line Items]

Consideration payable in equal monthly installments

$ 1,500,000

$ 1,500,000

Consideration payable in equal monthly amounts

$ 83,333

Term of consideration payable in equal monthly installments

18 months

NOTES PAYABLE - 2022 12 Notes (

NOTES PAYABLE - 2022 12 Notes (Details) - USD ($)			1 Months Ended	12 Months Ended
	Sep. 15, 2022	Feb. 08, 2021	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Apr. 20, 2021	Dec. 23, 2020
Debt Instrument [Line Items]
Debt discount				$ 1,888,933	$ 1,911,447
Additional paid-in capital				$ 98,598,761	$ 92,265,392
10% Warrants
Debt Instrument [Line Items]
Interest rate (as a percent)	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%
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%				12%
Aggregate principal amount		$ 1,660,000	$ 2,940,000
Aggregate indebtedness amount	$ 2,912,750
Stock issued			1,050,011
Amortization of debt discount				$ 84,375	$ 86,759
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%
12% Investors | Maximum
Debt Instrument [Line Items]
Conversion price (in dollars per share)	$ 1
Twelve Percent Notes 2022 [Member]
Debt Instrument [Line Items]
Interest rate (as a percent)	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				$ 90,334	$ 0
Twelve Percent Notes 2022 [Member] | 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 | 12% Warrants
Debt Instrument [Line Items]
Additional paid-in capital	$ 103,577
Extinguishment of debt | 10% Notes
Debt Instrument [Line Items]
Additional paid-in capital			$ 131,000

NOTES PAYABLE - 2020 10 Notes (

NOTES PAYABLE - 2020 10 Notes (Details)			1 Months Ended	12 Months Ended
	Apr. 20, 2021 USD ($) item $ / shares	Feb. 08, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 15, 2022 USD ($) shares	Dec. 23, 2020
Debt Instrument [Line Items]
Additional paid-in capital				$ 98,598,761	$ 92,265,392
Beneficial conversion feature					$ 1,110,039
10% Warrants
Debt Instrument [Line Items]
Interest rate (as a percent)	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%	12%
Aggregate principal amount		$ 1,660,000	$ 2,940,000
Aggregate indebtedness amount						$ 2,912,750
Stock issued | shares			1,050,011
Amortization of debt discount				$ 84,375	$ 86,759
Beneficial conversion feature			$ 0
10% Notes 2021
Debt Instrument [Line Items]
Interest rate (as a percent)		10%
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				594,721	252,118
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				$ 1,024,442	350,471
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
Twelve Percent Notes 2022 [Member]
Debt Instrument [Line Items]
Interest rate (as a percent)				12%		12%
Aggregate principal amount						$ 13,500,000
Stock issued | shares						3,857,150
Amortization of debt discount				$ 90,334	$ 0
15% Notes [Member]
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 April 2021
Debt Instrument [Line Items]
Additional paid-in capital	$ 692,500
Extinguishment of debt | 10% Notes
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 Y	Apr. 20, 2021 Y	Feb. 08, 2021 Y	Dec. 31, 2020 Y $ / shares
Current stock price
NOTES PAYABLE
Measurement input used to calculate fair value of warrants	0.20
Exercise price
NOTES PAYABLE
Measurement input used to calculate fair value of warrants	0.70
Risk-free interest rate
NOTES PAYABLE
Measurement input used to calculate fair value of warrants	0.0366
Expected term (in years)
NOTES PAYABLE
Measurement input used to calculate fair value of warrants	5
Expected volatility
NOTES PAYABLE
Measurement input used to calculate fair value of warrants	1.07
10% Warrants
NOTES PAYABLE
Measurement input used to calculate fair value of warrants				5
10% Warrants | Current stock price
NOTES PAYABLE
Measurement input used to calculate fair value of warrants		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		0.0081	0.0048	0.0038
10% Warrants | Expected term (in years)
NOTES PAYABLE
Measurement input used to calculate fair value of warrants		5	5
10% Warrants | Expected volatility
NOTES PAYABLE
Measurement input used to calculate fair value of warrants		1.15	1.18	1.15

WARRANT DERIVATIVE LIABILITY -

WARRANT DERIVATIVE LIABILITY - Summary (Details)		1 Months Ended	3 Months Ended	12 Months Ended
	May 31, 2019 USD ($) $ / shares shares	Feb. 29, 2020 USD ($) item shares	Mar. 31, 2021 USD ($) shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($) $ / shares shares
WARRANT DERIVATIVE LIABILITY
Common stock, shares issued				118,664,094	89,551,993
Gain (loss) on warrant derivative liability | $				$ 22,809	$ (990,066)
Class of Warrant or Right, Outstanding (in Shares)				20,072,064	16,117,343
2019 Warrants [Member}
WARRANT DERIVATIVE LIABILITY
Proceeds from issuance of common stock and warrants | $	$ 3,000,000	$ 90,000
Shares issued in cashless exercise of warrants			747,208			2,443,641
Common stock, shares issued	3,000,000
Number of warrants issued	3,000,000
Share price | $ / shares	$ 1
Exercise price of warrants | $ / shares	$ 1.30					$ 0.40
Common stock, other shares, outstanding						9,591,614
Warrants exercised		200,000	1,323,000			7,945,807
Adjustment to derivative liability | $		$ 82,241	$ 1,523,117			$ 3,241,188
Number of warrant holders | item		1
Gain (loss) on warrant derivative liability | $				$ 22,809	$ (990,066)
Class of Warrant or Right, Outstanding (in Shares)				322,807

WARRANT DERIVATIVE LIABILITY _2

WARRANT DERIVATIVE LIABILITY - Assumptions Used to Calculate Fair Value of 2019 Warrants (Details)	Dec. 31, 2022 $ / shares Y item	Sep. 15, 2022 Y	Dec. 31, 2021 $ / shares item Y
Current stock price
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants		0.20
Exercise price
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants		0.70
Expected volatility
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants		1.07
Risk-free interest rate
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants		0.0366
Expected term (in years)
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants | Y		5
2019 Warrants [Member} | Number of shares underlying the warrants
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants | item	322,807		322,807
2019 Warrants [Member} | Current stock price
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants | $ / shares	0.15		0.19
2019 Warrants [Member} | Exercise price
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants | $ / shares	0.40		0.40
2019 Warrants [Member} | Expected volatility
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants	0.78		0.82
2019 Warrants [Member} | Risk-free interest rate
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants	0.0399		0.0406
2019 Warrants [Member} | Expected term (in years)
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants | Y	1.41		1.66

WARRANT DERIVATIVE LIABILITY _3

WARRANT DERIVATIVE LIABILITY - Schedule of Level 3 Financial Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Changes in the fair value of the warrant derivative liability
Beginning balance	$ 28,317	$ 561,368
Warrant exercise		(1,523,117)
Change in fair value of warrants derivative liability	(22,809)	990,066
Ending balance	$ 5,508	$ 28,317

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)		12 Months Ended
	Nov. 01, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
COMMITMENTS AND CONTINGENCIES
Initial payment (including security deposit)		$ 685,214	$ 439,826
Number of unvested options			7,956,814	7,602,814
2353 SB, LLC
COMMITMENTS AND CONTINGENCIES
Lease agreement terms	3 years
Monthly lease payments	$ 12,866.66
Initial payment (including security deposit)				$ 39,633.32

DEFERRED TAXES (Details)

DEFERRED TAXES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Tax Credit Carryforward [Line Items]
Deferred tax asset net	$ 204,917	$ 0
Net operating loss carryforwards, domestic	32,100,000	36,000,000
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	41,100,000	$ 41,400,000
Net operating loss carryforward amount, subject to expiration	3,700,000
Net operating loss carryforward amount, not subject to expiration	42,300,000
Operating Loss Carryforwards	461,000
Threshold recognized built in gain limit of operating loss carryforward per year	2,000,000
Tax Credit Carryforward, Expire starting 2033 through 2037 [Member]
Tax Credit Carryforward [Line Items]
Net operating loss carryforward amount, subject to expiration	24,100,000
Tax Credit Carryforward, Expire starting 2041 [Member]
Tax Credit Carryforward [Line Items]
Net operating loss carryforward amount, subject to expiration	$ 3,100,000

DEFERRED TAXES - Schedule of De

DEFERRED TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
DEFERRED TAXES
Net operating loss carryforwards	$ 8,563,430	$ 9,113,554
Equity-based instruments	366,007	1,991,225
Long-lived assets and other	(46,324)	192,201
Capital loss carryforward	97,868	93,218
Total deferred tax assets	8,980,981	11,390,198
Total	204,917	0
Intangible assets	(566,853)
Total deferred tax liabilities	(566,853)
Deferred tax asset valuation allowance	$ (8,414,128)	$ (11,390,198)

DEFERRED TAXES - Schedule of In

DEFERRED TAXES - Schedule of Income Tax Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
DEFERRED TAXES
Income tax benefit at statutory rate	$ (1,946,731)	$ (1,862,570)
State income tax benefit, net of Federal benefit		(88,898)
280E Disallowance	1,834,141	946,481
Equity-based instruments	14,180	64,735
Fair market value adjustment/loss on extinguishment derivative liabilities	65,231	312,590
Amortization of debt discount	376,895	176,128
Goodwill and intangible impairment	573,262
Other	107,608	706,270
Valuation allowance	$ (819,669)	$ (254,736)
Total	204,917%

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($)				12 Months Ended
	Apr. 01, 2022	Sep. 14, 2021	Sep. 10, 2021	Dec. 31, 2022	Dec. 31, 2021
STOCKHOLDERS' EQUITY
Value of shares issued during the period					$ 142,615
Purchase price per unit			$ 1,000
Common stock, par value (in dollars per share)				$ 0.001	$ 0.001
Preferred stock, par value (in dollars per share)				$ 0	$ 0
Preferred stock, shares authorized				5,000,000	5,000,000
Warrants				20,072,064	16,117,343
Deemed dividend				$ 88,500
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	1,200,000
Stock-based compensation expense				188,330	$ 307,963
Fair value of awards, grant date				$ 56,348	$ 628,496
Stock Incentive Plan
STOCKHOLDERS' EQUITY
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				25,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant				17,500,000
Tranche 1
STOCKHOLDERS' EQUITY
Share price	$ 1
Tranche 2
STOCKHOLDERS' EQUITY
Share price	2
Tranche 3
STOCKHOLDERS' EQUITY
Share price	$ 3
Restricted Stock [Member]
STOCKHOLDERS' EQUITY
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grant Date Fair Value	$ 535,976
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period	10 years
Restricted Stock [Member] | Tranche 1
STOCKHOLDERS' EQUITY
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	100,000
Restricted Stock [Member] | Tranche 2
STOCKHOLDERS' EQUITY
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	1,000,000
Restricted Stock [Member] | Tranche 3
STOCKHOLDERS' EQUITY
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	1,000,000
Restricted Stock [Member] | Executive Officer [Member]
STOCKHOLDERS' EQUITY
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	300,000
Series A Preferred
STOCKHOLDERS' EQUITY
Value of shares issued during the period			$ 1,180,000
Number of common shares issued			1,180
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 - Schedule

STOCKHOLDERS' EQUITY - Schedule of Stock-Based Compensation Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Share-based Compensation Expense [Abstract]
Stock-based compensation expense	$ 188,330	$ 307,963

STOCKHOLDERS' EQUITY - Employee

STOCKHOLDERS' EQUITY - Employee Stock Options (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
STOCKHOLDERS' EQUITY (Details) - Employee Stock Options [Line Items]
Stock-based compensation expense	$ 188,330	$ 307,963
Number of shares, granted		354,000
Unrecognized compensation expense	$ 13,172
Recognition period related to unvested Employee Awards		4 months
Employee Awards [Member]
STOCKHOLDERS' EQUITY (Details) - Employee Stock Options [Line Items]
Number of shares, granted	250,000	1,158,000
Incentive Plan
STOCKHOLDERS' EQUITY (Details) - Employee Stock Options [Line Items]
Share-based compensation arrangement. Description	Stock Options

STOCKHOLDERS' EQUITY - Schedu_2

STOCKHOLDERS' EQUITY - Schedule of Stock-Based Compensation Assumptions Employee Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Minimum
Schedule Of Share-based Compensation Assumptions Employee Awards [Line Items]
Exercise price	$ 0.22	$ 0.31
Stock price	$ 0.22	$ 0.27
Volatility	100%	111%
Risk-free interest rate	0.29%	0.16%
Maximum
Schedule Of Share-based Compensation Assumptions Employee Awards [Line Items]
Exercise price	$ 0.95	$ 0.67
Stock price	$ 0.95	$ 0.67
Volatility	111%	114%
Risk-free interest rate	0.97%	1.53%
Employee Awards [Member]
Schedule Of Share-based Compensation Assumptions Employee Awards [Line Items]
Expected life (years)	3 years	3 years

STOCKHOLDERS' EQUITY - Feinsod

STOCKHOLDERS' EQUITY - Feinsod Employment Agreement (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
STOCKHOLDERS' EQUITY
Number of shares, granted		354,000
Fair value of awards, grant date	$ 56,348	$ 628,496
Stock-based compensation expense	$ 188,330	$ 307,963

STOCKHOLDERS' EQUITY - Schedu_3

STOCKHOLDERS' EQUITY - Schedule of Employee and Consulting Awards Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Class of Warrant or Right [Line Items]
Outstanding, Number of Shares		7,956,814	7,602,814
Outstanding, Weighted-Average Exercise Price per Share	$ 0.56	$ 0.56	$ 0.54
Outstanding, Weighted-Average Remaining Contractual Term		4 years 4 months 24 days	4 years 4 months 24 days
Granted		354,000
Granted		$ 1.05
Outstanding and exercisable, Number of Shares	7,956,814
Outstanding and exercisable, Weighted-Average Remaining Contractual Term	4 years 4 months 24 days
Employee Awards [Member]
Class of Warrant or Right [Line Items]
Outstanding, Number of Shares	4,936,825	4,903,545	7,266,420
Outstanding, Weighted-Average Exercise Price per Share	$ 1.08		$ 1.03
Outstanding, Weighted-Average Remaining Contractual Term	4 years 4 months 24 days	5 years 3 months 18 days
Outstanding, Aggregate Intrinsic Value	$ 22,000	$ 22,000
Granted	250,000	1,158,000
Granted	$ 0.34	$ 0.82
Exercised, Number of Shares		(394,670)
Exercised, Weighted-Average Exercise Price per Share		$ 0.52
Forfeited or expired	(216,720)	(3,126,205)
Forfeited or expired, Weighted-Average Exercise Price per Share	$ 0.87	$ 1.04
Outstanding and exercisable, Weighted-Average Exercise Price per Share		$ 1.11
Exercisable, Number of Shares	4,564,445
Exercisable, Weighted-Average Exercise Price per Share	$ 1.15
Exercisable, Weighted-Average Remaining Contractual Term	4 years 4 months 24 days		5 years 6 months
Exercisable, Aggregate Intrinsic Value	$ 4,000		$ 167,000
Warrants with Debt [Member]
Class of Warrant or Right [Line Items]
Outstanding, Number of Shares		8,085,529	7,421,011
Outstanding, Weighted-Average Exercise Price per Share		$ 0.58	$ 0.46
Outstanding, Weighted-Average Remaining Contractual Term		2 years 9 months 18 days	2 years
Granted	5,785,721	1,868,518
Granted	$ 0.70	$ 0.56
Forfeited or expired	(1,756,000)	(1,204,000)
Forfeited or expired, Weighted-Average Exercise Price per Share	$ 0.40	$ 0.65
Outstanding and exercisable, Number of Shares	12,115,250
Outstanding and exercisable, Weighted-Average Exercise Price per Share	$ 0.66
Outstanding and exercisable, Weighted-Average Remaining Contractual Term	3 years 6 months
Exercisable, Aggregate Intrinsic Value			$ 478,925

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
NET LOSS PER SHARE
Stock options	4,936,825	4,963,545
Restricted stock awards	$ 1,200,000
Warrants	20,072,064	16,117,343
Accrued stock payable	100,000	1,769,537
Convertible notes	6,750,000	5,785,450
Preferred stock	1,180,000	1,180,000
Possibly dilutive equity instruments	34,238,889	29,815,875

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)		12 Months Ended
	Dec. 23, 2020 USD ($) item	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 15, 2022	Feb. 08, 2021	Dec. 31, 2020
RELATED PARTY TRANSACTIONS
Aggregate rent expense		$ 685,214	$ 439,826
Number of board members | item	4
Accrued interest earned and owed		11,738
Payment of bonus to each former owner		383,000
Related party note payable
RELATED PARTY TRANSACTIONS
Aggregate amount	$ 320,000
10% Notes
RELATED PARTY TRANSACTIONS
Aggregate amount			6,580,000
Interest rate (as a percent)	12%			10%	10%	10%
Consulting agreement
RELATED PARTY TRANSACTIONS
Aggregate amount of consulting fees paid		125,000	99,996
Consulting agreement | Bellewood Holdings, LLC
RELATED PARTY TRANSACTIONS
Aggregate rent expense		66,000	47,000
Lease agreement
RELATED PARTY TRANSACTIONS
Aggregate rent expense		$ 362,000	$ 458,000

SEGMENT INFORMATION - Net Loss

SEGMENT INFORMATION - Net Loss by Segment (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)
Segment Reporting Information
Number of operating segments | segment	2
Total revenue	$ 13,444,542	$ 5,927,199
Continuing Operations
Segment Reporting Information
Revenues	13,444,542	5,912,727
Costs and expenses	(15,190,343)	(9,060,664)
Segment operating income (loss)	(1,745,801)	(3,147,937)
Corporate expenses	(7,529,827)	(5,279,214)
Net loss from continuing operations before income taxes	(9,275,628)	(8,427,151)
Operating segments | Retail
Segment Reporting Information
Revenues	12,934,904	3,515,761
Costs and expenses	(13,117,039)	(3,112,595)
Segment operating income (loss)	(182,135)	403,166
Operating segments | Cultivation
Segment Reporting Information
Revenues	1,783,309	2,722,059
Costs and expenses	(3,346,975)	(6,273,162)
Segment operating income (loss)	(1,563,666)	(3,551,103)
Eliminations
Segment Reporting Information
Revenues	(1,273,671)	(325,093)
Costs and expenses	$ 1,273,671	$ 325,093

SEGMENT INFORMATION - Total Ass

SEGMENT INFORMATION - Total Assets by Segment (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
SEGMENT INFORMATION
Total assets	$ 31,694,713	$ 22,024,345
Corporate
SEGMENT INFORMATION
Total assets	1,985,455	1,709,496
Operating segments
SEGMENT INFORMATION
Total assets	31,826,152	22,175,482
Operating segments | Retail
SEGMENT INFORMATION
Total assets	25,212,245	16,831,580
Operating segments | Cultivation
SEGMENT INFORMATION
Total assets	4,628,452	3,634,406
Eliminations
SEGMENT INFORMATION
Total assets	$ (131,439)	$ (151,137)

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)		1 Months Ended
	Jan. 05, 2022	Feb. 28, 2023
Subsequent Event
SUBSEQUENT EVENTS
Cash paid for acquisition		$ 256,582
Consideration payable in equal monthly installments		$ 385,873
Term of consideration payable in equal monthly installments		24 months
Trees MLK, Inc.
SUBSEQUENT EVENTS
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