Aurora Cannabis (ACB) 40-F 14 Jun 23 2022 FY Annual report (Canada) Financial data

Cover

Cover	9 Months Ended
	Mar. 31, 2023 shares
Entity Addresses [Line Items]
Document Type	40-F
Document Registration Statement	false
Document Annual Report	true
Current Fiscal Year End Date	--03-31
Document Period End Date	Mar. 31, 2023
Entity File Number	001-38691
Entity Registrant Name	AURORA CANNABIS INC
Entity Incorporation, State or Country Code	Z4
Entity Primary SIC Number	2833
Entity Address, Address Line One	3498 63 Avenue
Entity Address, City or Town	Leduc
Entity Address, State or Province	AB
Entity Address, Postal Zip Code	T9E 0G8
City Area Code	855
Local Phone Number	279-4652
Title of 12(b) Security	Common Shares, no par value
Trading Symbol	ACB
Security Exchange Name	NASDAQ
Annual Information Form	true
Audited Annual Financial Statements	true
Entity Common Stock, Shares Outstanding	345,269,310
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Central Index Key	0001683541
Transition Report	true
Business Contact
Entity Addresses [Line Items]
Entity Address, Address Line One	251 Little Falls Drive
Entity Address, Address Line Two	County of New Castle
Entity Address, City or Town	Wilmington
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19808
City Area Code	800
Local Phone Number	927-9800
Contact Personnel Name	CORPORATION SERVICE COMPANY

Audit Information

Audit Information	9 Months Ended
	Mar. 31, 2023
Audit Information [Abstract]
Auditor Firm ID	85
Auditor Location	Vancouver, Canada
Auditor Name	KPMG LLP

Consolidated Statements of Fina

Consolidated Statements of Financial Position - CAD ($) $ in Thousands	Mar. 31, 2023	Jun. 30, 2022
Current
Cash and cash equivalents	$ 234,942	$ 437,807
Restricted cash	65,900	50,972
Accounts receivable	41,308	46,995
Income taxes receivable	37	57
Marketable securities	0	1,331
Biological assets	22,690	23,827
Inventory	106,132	116,098
Prepaids and other current assets	8,280	6,539
Assets held for sale	638	61,495
Current assets	479,927	745,121
Property, plant and equipment	322,969	233,465
Derivatives	7,249	26,283
Deposits and other long-term assets	15,786	3,150
Investments in associates and joint ventures	0	1,207
Lease receivable	6,496	4,434
Intangible assets	59,680	70,696
Goodwill	18,715	0
Deferred tax assets	15,500	0
Total assets	926,322	1,084,356
Current
Accounts payable and accrued liabilities	75,825	69,874
Income taxes payable	161	167
Deferred revenue	1,739	3,850
Convertible debentures	132,571	26,854
Loans and borrowings	9,571	0
Lease liabilities	5,413	6,150
Provisions	4,453	5,410
Other current liabilities	12,572	12,564
Liabilities held for sale	0	5,988
Current liabilities	242,305	130,857
Convertible debentures	0	199,650
Long-term portion	36,163	0
Lease liabilities	43,804	36,837
Derivative liability	9,634	37,297
Contingent consideration payable	12,487	14,371
Other long-term liability	48,047	128
Deferred tax liability	16,745	2,862
Total liabilities	409,185	422,002
Shareholders’ equity
Share capital	6,841,234	6,754,626
Reserves	154,040	157,213
Accumulated other comprehensive loss	(212,365)	(211,721)
Deficit	(6,296,833)	(6,038,275)
Total equity attributable to Aurora shareholders	486,076	661,843
Non-controlling interests	31,061	511
Total equity	517,137	662,354
Total liabilities and equity	$ 926,322	$ 1,084,356

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - CAD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2022
Statement of comprehensive income [abstract]
Revenue from sale of goods	$ 195,497		$ 251,607
Revenue from provision of services	1,088		1,696
Excise taxes	(21,617)		(31,964)
Net revenue	174,968		221,339
Cost of sales	150,835		212,713
Gross profit before fair value adjustments	24,133		8,626
Changes in fair value of inventory and biological assets sold	57,487		106,072
Unrealized gain on changes in fair value of biological assets	(34,129)		(118,671)
Gross profit	775		21,225
Expense
General and administration	83,164		113,212
Sales and marketing	39,475		62,025
Acquisition costs	5,638		4,689
Research and development	4,921		10,389
Depreciation and amortization	14,916		48,602
Share-based compensation	10,764		13,757
Total	158,878		252,674
Loss from operations	(158,103)		(231,449)
Other Income (expense)
Legal settlement and contract termination fees	(2,644)		(1,227)
Interest and other income	14,252		4,507
Finance and other costs	(29,596)		(71,813)
Foreign exchange (loss) gain	5,975		(299)
Other (losses) gains	(5,109)		47,088
Restructuring charges	(325)		(3,131)
Impairment of property, plant and equipment	(22,249)		(259,115)
Impairment of investment in associates	(1,240)		(5,479)
Impairment of intangible assets and goodwill	(22,493)		(1,199,202)
Total	(63,429)		(1,488,671)
Loss before taxes	(221,532)		(1,720,120)
Income tax (expense) recovery
Current	(3,167)		(52)
Deferred, net	18,404		2,193
Income tax expense (recovery)	15,237		2,141
Net loss from continuing operations	(206,295)	$ (1,717,979)	(1,717,979)
Net loss	(206,295)		$ (1,717,979)
Other comprehensive loss (“OCI”) that will not be reclassified to net loss
Unrealized gain on marketable securities	(1,205)
Unrealized gain on marketable securities		(2,067)
Total	(1,205)	(2,067)
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
Share of loss from investment in associates	0	(2)
Foreign currency translation (gain) loss	561	(2,641)
Total	561	(2,643)
Total other comprehensive (gain) loss	(644)	(4,710)
Comprehensive loss	(206,939)	(1,722,689)
Net loss attributable to:
Aurora Cannabis Inc.	(198,997)	(1,717,624)
Non-controlling interests	(7,298)	(355)
Comprehensive loss attributable to:
Aurora Cannabis Inc.	(199,641)	(1,722,334)
Non-controlling interests	$ (7,298)	$ (355)
Loss per share - basic and diluted
Basic (in CAD per share)	$ (0.62)	$ (7.99)	$ (7.99)
Diluted (in CAD per share)	$ (0.62)	$ (7.99)

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - CAD ($) $ in Thousands		Total	Share Capital	Reserves	Share-Based Compensation	Compensation Options/ Warrants/Shares Issued	Convertible Notes	Change in Ownership Interest	Obligation to Issue Shares	AOCI	Fair Value	Deferred Tax	Associate OCI Pick-up	Foreign Currency Translation	Deficit	Non-Controlling Interests
Beginning balance (in shares) at Jun. 30, 2021			198,068,923
Beginning balance at Jun. 30, 2021		$ 2,037,700	$ 6,424,296	$ 141,500	$ 200,214	$ 27,667	$ 419	$ (86,800)		$ (207,011)	$ (211,327)	$ 18,919	$ 210	$ (14,813)	$ (4,321,085)	$ 0
Shares issued for business combinations & asset acquisitions (in shares)			2,467,421
Shares issued/issuable for business combinations		18,913	$ 9,230	9,683		9,683
Shares released for earn out payments (in shares)			193,554
Shares released for earn out payment		1,000
Shares issued for equity financings (in shares)			96,570,138
Shares issued through equity financing		326,446
Equity financing transaction costs		(13,410)	$ (13,410)
Deferred tax on transaction costs		(2,193)
Exercise of RSU (in shares)			375,193
Share issued under RSU, PSU and DSU plans			$ 7,727	(7,727)	(7,727)
Share-based compensation	[1]	13,757
NCI contribution		1,300													434	866
Shares issued from treasury		1,530
Comprehensive loss for the period		(1,722,689)
Ending balance (in shares) at Jun. 30, 2022			297,772,238
Ending balance at Jun. 30, 2022		662,354	$ 6,754,626	157,213	206,244	37,350	419	(86,800)	$ 0	(211,721)	(213,394)	18,919	208	(17,454)	(6,038,275)	511
Shares issued for business combinations & asset acquisitions (in shares)			2,614,995
Shares issued/issuable for business combinations			$ 9,683	(9,683)		(9,683)
Shares issued for equity financings (in shares)			44,551,253
Shares issued through equity financing		75,568	$ 75,154	414					414
Equity financing transaction costs		(2,381)	(2,381)
Deferred tax on transaction costs		(516)	$ (516)
Exercise of RSU (in shares)			330,824
Share issued under RSU, PSU and DSU plans			$ 4,668	(4,668)	(4,668)
Share-based compensation	[2]	10,764		10,764	10,764
NCI contribution		25,925														25,925
Put option liability		(47,638)													(47,638)
Change in ownership interests in net assets		0													(11,923)	11,923
Comprehensive loss for the period		(206,939)								(644)	(1,205)	0	0	561	(198,997)	(7,298)
Ending balance (in shares) at Mar. 31, 2023			345,269,310
Ending balance at Mar. 31, 2023		$ 517,137	$ 6,841,234	$ 154,040	$ 212,340	$ 27,667	$ 419	$ (86,800)	$ 414	$ (212,365)	$ (214,599)	$ 18,919	$ 208	$ (16,893)	$ (6,296,833)	$ 31,061
[1]Included in share-based compensation is nil relating to milestone payments for the nine months ended March 31, 2023 (year ended June 30, 2022 - $0.5 million).[2]Included in share-based compensation is nil relating to milestone payments for the nine months ended March 31, 2023 (year ended June 30, 2022 - $0.5 million).

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Equity (Parenthetical) - CAD ($)	9 Months Ended	12 Months Ended
	Mar. 31, 2022	Jun. 30, 2022
Statement of changes in equity [abstract]
Milestone payment expense	$ 0	$ 500,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Operating activities
Net loss from continuing operations	$ (206,295)	$ (1,717,979)
Adjustments for non-cash items:
Unrealized gain on changes in fair value of biological assets	(34,129)	(118,671)
Changes in fair value included in inventory sold	57,487	106,072
Depreciation of property, plant and equipment	31,987	60,174
Amortization of intangible assets	693	33,486
Share-based compensation	10,764	13,757
Impairment of property, plant and equipment	22,249	259,115
Impairment of loans receivable	1,240	5,479
Impairment of loans receivable	0	10,509
Impairment of intangible assets and goodwill	22,493	1,199,202
Accrued interest and accretion expense	15,866	30,082
Accrued interest and accretion expense	(168)	(433)
Deferred tax recovery	(18,404)	(2,193)
Other losses (gains)	5,112	(39,604)
Foreign exchange loss	(1,503)	(1,915)
Deferred compensation amortization	1,903	0
Changes in non-cash working capital	(25,116)	52,652
Net cash used in operating activities	(115,821)	(110,267)
Investing activities
Proceeds from investment in derivatives	3,362	0
Purchase of property, plant and equipment and intangible assets	(12,132)	(32,213)
Disposal of property, plant and equipment	20,253	19,648
Acquisition of businesses, net of cash acquired	(38,790)	(23,171)
Payment of contingent consideration	0	(250)
Deposits (paid) received	16	(185)
Net cash used in investing activities	(27,291)	(36,171)
Financing activities
Proceeds from long-term loans	7,242	0
Repayment of long-term loans	(3,053)	0
Repayment of convertible debenture	(128,706)	(163,286)
Payments of principal portion of lease liabilities	(5,148)	(7,545)
Restricted cash	(14,928)	(31,578)
Shares issued for cash, net of share issue costs	73,187	350,188
Net cash provided by (used in) financing activities	(71,406)	147,779
Effect of foreign exchange on cash and cash equivalents	11,653	15,009
Increase (decrease) in cash and cash equivalents	(202,865)	16,350
Cash and cash equivalents, beginning of period	437,807	421,457
Cash and cash equivalents, end of period	$ 234,942	$ 437,807

Nature of Operations

Nature of Operations	9 Months Ended
	Mar. 31, 2023
General information about financial statements [Abstract]
Nature of Operations	Nature of Operations Aurora Cannabis Inc. (the “Company” or “Aurora”) was incorporated under the Business Corporations Act (British Columbia) on December 21, 2006 as Milk Capital Corp. Effective October 2, 2014, the Company changed its name to Aurora Cannabis Inc. The Company’s shares are listed on the Nasdaq Global Select Market (“Nasdaq”) and the Toronto Stock Exchange (“TSX”) under the trading symbol “ACB”, and on the Frankfurt Stock Exchange (“FSE”) under the trading symbol “21P1”. The Company’s head office and principal address is 3498 - 63 Avenue, Leduc, Alberta, Canada, T9E 0G8. The Company’s registered and records office address is Suite 1700, 666 Burrard Street, Vancouver, British Columbia, Canada, V6C 2X8. The Company’s principal strategic business lines are focused on the production, distribution and sale of cannabis related products in Canada and internationally. Aurora currently conducts the following key business activities in the jurisdictions listed below: • Production, distribution and sale of medical and consumer cannabis products in Canada pursuant to the Cannabis Act; • Distribution of wholesale medical cannabis in the European Union (“EU”) pursuant to the German Medicinal Products Act and German Narcotic Drugs Ac t; and • Distribution of wholesale medical cannabis in various international markets, including Australia, the Caribbean, South America and Israel.

Significant Accounting Policies

Significant Accounting Policies and Judgments	9 Months Ended
	Mar. 31, 2023
Accounting policies, accounting estimates and errors [Abstract]
Significant Accounting Policies and Judgments	Significant Accounting Policies and Judgments IFRS requires management to make judgments, estimates, and assumptions that affect the carrying values of certain assets and liabilities and the reported amounts of income and expenses during the period. Actual results may differ from these judgments, estimates, and assumptions. Significant accounting policies, which affect the consolidated financial statements as a whole, as well as key accounting estimates and areas of significant judgment are highlighted in this section. This note also describes change in accounting policies, new accounting standards adopted during the current year and upcoming accounting pronouncements, which are not yet effective but are expected to impact the Company’s consolidated financial statements in the future. Accounting policies, estimates, or judgments that have a significant effect on the amounts recognized in the financial statements include government grants (Note 5), biological assets (Note 9), inventory (Note 10), impairment of non-financial assets (Note 10, 11, and 15), business combinations (Note 13), convertible debentures (Note 16), share, share-based compensation (Note 20), deferred taxes (Note 24), segmented information (Note 28) and the fair value of financial instruments, including put options (Note 29). (a) Basis of Presentation and Measurement The consolidated financial statements of the Company have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”), and interpretations of the IFRS Interpretations Committee (“IFRIC”). Unless otherwise noted, all amounts are presented in thousands of Canadian dollars, except share and per share data. The Company has reclassified certain comparative balances to conform with the current period’s presentation. These consolidated financial statements were approved and authorized for issue by the Board of Directors of the Company on June 14, 2023. The consolidated financial statements have been prepared on the historical cost basis, with the exception of financial instruments which are measured at fair value, as explained in the accounting policies set out below. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. In February 2023, the Company changed its reporting year end from June 30 to March 31. Accordingly, the current period is for the nine months ended March 31, 2023 whereas the comparative period is for the twelve months ended June 30, 2022. The accounting policies set out below have been applied consistently to all periods presented in these consolidated financial statements, except where noted. (b) Basis of Consolidation The consolidated financial statements include the financial results of the Company and its subsidiaries. Subsidiaries include entities which are wholly-owned as well as entities over which Aurora has the authority or ability to exert power over the investee’s financial and/or operating decisions (i.e. control), which in turn may affect the Company’s exposure or rights to the variable returns from the investee. The consolidated financial statements include the operating results of acquired or disposed entities from the date control is obtained or the date control is lost, respectively. All intercompany balances and transactions are eliminated upon consolidation. The Company’s principal subsidiaries during the nine months ended March 31, 2023 are as follows: Major subsidiaries Percentage Ownership Functional Currency 2105657 Alberta Inc. (“2105657”) 100% Canadian Dollar Aurora Cannabis Enterprises Inc. (“ACE”) 100% Canadian Dollar Aurora Deutschland GmbH (“Aurora Deutschland”) 100% European Euro Aurora Nordic Cannabis A/S (“Aurora Nordic”) 100% Danish Krone Reliva, LLC (“Reliva”) 100% United States Dollar TerraFarma Inc. 100% Canadian Dollar Whistler Medical Marijuana Corporation (“Whistler”) 100% Canadian Dollar Bevo Agtech Inc. 50.1% Canadian Dollar CannaHealth Therapeutics Inc. 100% Canadian Dollar ACB Captive Insurance Company Inc. 100% Canadian Dollar All shareholdings are of ordinary shares or other equity. Other subsidiaries, while included in the consolidated financial statements, are not material and have not been reflected in the table above. (c) Foreign Currency Translation The Company’s functional currency is the Canadian dollar. Transactions undertaken in foreign currencies are translated into Canadian dollars at daily exchange rates prevailing when the transactions occur. Monetary assets and liabilities denominated in foreign currencies are translated at period-end exchange rates and non-monetary items are translated at historical exchange rates. Realized and unrealized exchange gains and losses are recognized in the consolidated statements of comprehensive loss. The assets and liabilities of foreign operations are translated into Canadian dollars using the period-end exchange rates. Income, expenses, and cash flows of foreign operations are translated into Canadian dollars using average exchange rates. Exchange differences resulting from the translation of foreign operations into Canadian dollars are recognized in other comprehensive loss and accumulated in equity. (d) Cash and Cash Equivalents Cash and cash equivalents are financial assets that are measured at amortized cost, which approximate fair value. Cash and cash equivalents includes cash deposits in financial institutions and other deposits that are highly liquid and readily convertible into cash. Restricted cash includes funds reserved in the Captive to cover self-insurance over property related risks and collateral held for letters of credit and corporate credit cards. (e) Investment Tax Credit Grants The Company is entitled to certain Canadian federal and provincial tax incentives for qualified expenditures. These investment tax credits (“ITCs”) are recorded as a reduction to the related expenditures in the fiscal period when there is reasonable assurance that such credits will be realized. Investment tax credits, whether or not recognized in the financial statements, may be carried forward to reduce future Canadian federal and provincial income taxes payable. The Company applies judgment when determining whether the reasonable assurance threshold has been met to recognize ITCs in the financial statements. The Company must interpret eligibility requirements in accordance with Canadian income tax laws and must assess whether future taxable income will be available against which the ITCs can be utilized. Any changes in these interpretations and assessments could have an impact on the amount and timing of ITCs recognized in the financial statements. (f) Provisions The Company recognizes a provision if there is a present legal or constructive obligation as a result of a past event, it is probable that the Company will be required to settle that obligation and the obligation can be reliably estimated. The amount recognized as a provision reflects management’s best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. An onerous contract provision is recorded when the Company has a contract under which it is more likely than not that the unavoidable costs of meeting the contractual obligations will be greater than the economic benefits that the Company expects to receive under the contract. An onerous contract provision represents the lesser of the cost of exiting from the contract and the cost of fulfilling it. (g) New Accounting Policy Put option liability The Company has entered into a put option with certain non-controlling interest shareholders of Bevo such that the Company is required to purchase their shareholding under certain conditions as of the exercise date. When accounting for options related to non-controlling interests, the Company applies IFRS 10, Consolidated Financial Statements , and the terms of the contracts are analyzed to assess whether they provide the Company or the non-controlling interest with access to the risks and rewards associated with the actual ownership of the shares. The Company (h) Adoption of New Accounting Pronouncements Amendments to IAS 41: Agriculture As part of its 2018-2020 annual improvements to IFRS standards process, the IASB issued amendments to IAS 41. The amendment removes the requirement for entities to exclude taxation cash flows when measuring the fair value of a biological asset using a present value technique. This will ensure consistency with the requirements in IFRS 13. The amendment is effective for annual reporting periods beginning on or after January 1, 2022. The Company adopted the Amendments to IAS 41 effective July 1, 2022 which did not have a material impact to the Company’s consolidated financial statements. Amendments to IFRS 9: Financial Instruments As part of its 2018-2020 annual improvements to IFRS standards process, the IASB issued amendments to IFRS 9. The amendment clarifies the fees that an entity includes when assessing whether the terms of a new or modified financial liability are substantially different from the terms of the original financial liability. These fees include only those paid or received between the borrower and the lender, including fees paid or received by either the borrower or lender on the other’s behalf. An entity applies the amendment to financial liabilities that are modified or exchanged on or after the beginning of the annual reporting period in which the entity first applies the amendment. The amendment is effective for annual reporting periods beginning on or after January 1, 2022 with earlier adoption permitted. The Company adopted the Amendments to IFRS 9 effective July 1, 2022 which did not have a material impact to the Company’s consolidated financial statements. Amendments to IAS 37: Onerous Contracts and the Cost of Fulfilling a Contract The amendment specifies that the ‘cost of fulfilling’ a contract comprises the ‘costs that relate directly to the contract’. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract or an allocation of other costs that relate directly to fulfilling contracts. The amendment is effective for annual periods beginning on or after January 1, 2022 with early application permitted. The Company adopted the amendments to IAS 37 effective July 1, 2022 which did not have a material impact to the Company’s consolidated financial statements. (i) New Accounting Pronouncements Not Yet Adopted The following IFRS standards have been recently issued by the IASB. Pronouncements that are irrelevant or not expected to have a significant impact have been excluded. Amendments to IAS 1: Classification of Liabilities as Current or Non-current The amendment clarifies the requirements relating to determining if a liability should be presented as current or non-current in the statement of financial position. Under the new requirement, the assessment of whether a liability is presented as current or non-current is based on the contractual arrangements in place as at the reporting date and does not impact the amount or timing of recognition. The amendment applies retrospectively for annual reporting periods beginning on or after January 1, 2023. The Company will make this assessment as required at the end of each reporting date. Amendments to IAS 1: Covenants The amendment that clarify how an entity classifies debt and other financial liabilities as current or non-current in particular circumstances. The amendments are effective for annual periods beginning on or after January 1, 2024. Management is currently evaluating the potential impact of this standard on the Company’s consolidated financial statements. Amendments to IAS 12: Income Taxes The amendment clarifies how companies account for deferred tax on transactions such as leases and decommissioning obligations. The amendments are effective for annual periods beginning on or after January 1, 2023. The Company is currently evaluating the potential impact of this standard on the Company’s consolidated financial statements. Amendments to IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single Transaction The amendment narrowed the scope of certain recognition exemptions so that it no longer applies to transactions that, on initial recognition, give rise to equal taxable and deductible temporary differences. An entity applies the amendments to transactions that occur on or after the beginning of the earliest comparative period presented. It also, at the beginning of the earliest comparative period presented, recognizes deferred tax for all temporary differences related to leases and decommissioning obligations and recognizes the cumulative effect of initially applying the amendments as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate) at that date. The amendment is effective for annual periods beginning on or after January 1, 2023 with early application permitted. The Company is currently evaluating the potential impact of these amendments on the Company’s consolidated financial statements. IFRS 17 – Insurance Contracts IFRS 17 establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of the standard. The objective of IFRS 17 is to ensure that an entity provides relevant information that faithfully represents those contracts. The standard is effective for annual periods beginning on or after January 1, 2023. The Company is currently evaluating the potential impact of this standard on the Company’s consolidated financial statements. Amendments to IAS 16: Leases The amendment clarifies how a seller-lessee subsequently measures sale and leaseback transactions that satisfy the requirements in IFRS 15: Revenue to be accounted for as a sale. The amendment is effective for annual periods beginning on or after January 1, 2024.The Company is currently evaluating the potential impact of this standard on the Company’s consolidated financial statements.

Restructuring Provision

Restructuring Provision	9 Months Ended
	Mar. 31, 2023
Disclosure of other provisions, contingent liabilities and contingent assets [Abstract]
Provisions	Provisions Accounting Policy Restructuring Provision A restructuring provision is recognized when the Company has developed a detailed formal plan for the restructuring and has raised a valid expectation that it will carry out the restructuring by starting to implement the plan or announcing its main features to those individuals who are affected by it. The measurement of a restructuring provision includes only the direct expenditures arising from the restructuring, which reflect amounts that are both necessarily entailed by the restructuring and not associated with the ongoing activities of the entity. Loan Loss Provision The loan loss provision originates from the operations of the insurance company incorporated by the Company, for self insurance related to properties. A loan loss provision is an estimate for known reported losses and loss expenses plus a provision for losses incurred but not reported. These amounts are based upon estimates or losses reported by loss adjusters plus an estimate for losses incurred but not reported in accordance with the recommendations of an independent actuary using the past experience of the Company and industry data.s, offset by actual claims paid. Changes in the loan loss provision are reflected in the consolidated statements of loss and comprehensive loss. During the year ended June 30, 2022 the Company announced an operational efficiency plan including the centralization of the Company’s Canadian manufacturing processes to the Aurora River facility and the resultant closure of the western Canada manufacturing facility. In addition, with the repositioning of the Company’s production footprint and its shift toward a premium product portfolio, the Company announced the closure of Aurora Sky, Valley, Anandia and Whistler Alpha Lake facilities. The restructuring includes a reduction to the number of corporate and production level employees across the organization in an effort to reduce spending. During the nine months ended March 31, 2023, the Company recorded restructuring charges of $0.5 million (year ended June 30, 2022 - $2.8 million) relating to workforce reductions associated with the closure of production facilities. The provisions below represent the present value of the best estimate of the future outflow of economic benefits that will be required to settle the expected liabilities and may vary as a result of new events affecting the amounts that will need to be paid. Restructuring Loan Loss Provision Other Total $ $ $ Balance, June 30, 2021 — 78 — 78 Remeasurement 2,752 3,535 800 7,087 Settlements (1,755) — — (1,755) Balance, June 30, 2022 997 3,613 800 5,410 Remeasurement 513 832 8 1,353 Settlements (1,510) — (800) (2,310) Balance, March 31, 2023 — 4,445 8 4,453 (a) Claims and Litigation From time to time, the Company and/or its subsidiaries may become defendants in legal actions and the Company intends to take appropriate action with respect to any such legal actions, including by defending itself against such legal claims as necessary. Other than the claims described below, as of the date of this report, Aurora is not aware of any other material or significant claims against the Company. On November 21, 2019, a purported class action proceeding was commenced in the United States District Court for the District of New Jersey against the Company and certain of its current and former directors and officers on behalf of persons or entities who purchased, or otherwise acquired, publicly traded Aurora securities between October 23, 2018 and February 6, 2020. An amended complaint was filed on September 21, 2020 which alleges, inter alia, that the Company and certain of its current and former officers and directors violated the federal securities laws by making false or misleading statements, materially overstated the demand and potential market for the Company’s consumer cannabis products; that the Company’s ability to sell products had been materially impaired by extraordinary market oversupply, that the Company’s spending growth and capital commitments were slated to exceed our revenue growth; that the Company had violated German law mandating that companies receive special permission to distribute medical products exposed to regulated irradiation techniques, and that the foregoing, among others, had negatively impacted the Company’s business, operations, and prospects and impaired the Company’s ability to achieve profitability. A motion to dismiss was filed on November 20, 2020 and granted by the court on July 7, 2021, however, the plaintiffs were given an opportunity to file a second amended complaint no later than September 7, 2021. Pursuant to the July 7, 2021 order, the plaintiffs filed a second amended complaint on September 7, 2021 which included new allegations pertaining to certain alleged financial misrepresentation and improper revenue recognition by the Company. The Company subsequently filed a motion to dismiss on December 6, 2021 and a reply to plaintiffs’ opposition on March 25, 2022. Again, on a Judgement dated September 23, 2022 the Court granted the second motion to dismiss the case in favour the Company. The motion was granted without prejudice. The plaintiff’s counsels re-filed a third statement of claim on November 7, 2022 and the re-stated claim was received by Aurora formally on November 8, 2022. The Company filed a third further motion to dismiss on January 6, 2023, to which the plaintiffs have filed an opposition brief and the Company subsequently filed a reply. While this matter is ongoing, the Company disputes the allegations and intends to continue to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matters described above. The Company and its subsidiary, ACE, have been named in a purported class action proceeding which commenced on June 16, 2020 in the Province of Alberta in relation to the alleged mislabeling of cannabis products with inaccurate THC/CBD content. The class action involves a number of other parties including Aleafia Health Inc., Hexo Corp, Tilray Canada Ltd., among others, and alleges that upon laboratory testing, certain cannabis products were found to have lower THC potency than the labeled amount, suggesting, among other things, that plastic containers may be leeching cannabinoids. While this matter is ongoing, the Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matter described above. A claim was commenced by a party to a former term sheet on June 15, 2020 with the King's Bench of Alberta against Aurora and a former officer alleging a claim of breach of obligations under said term sheet, with the plaintiff seeking $18.0 million in damages. While this matter is ongoing, the Company believes the action to be without merit and intends to defend the claim. On August 10, 2020, a purported class action lawsuit was filed with the King's Bench of Alberta against Aurora and certain executive officers in the Province of Alberta on behalf of persons or entities who purchased, or otherwise acquired, publicly traded Aurora securities and suffered losses as a result of Aurora releasing statements containing misrepresentations during the period of September 11, 2019 and December 21, 2019. Chambers appointment has been scheduled for January 2024. The Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matter described above. On January 4, 2021, a civil claim was filed with the King’s Bench of Alberta against Aurora and Hempco by a former landlord regarding unpaid rent in the amount of $8.9 million, representing approximately $0.4 million for rent in arrears and costs, plus $8.5 million for loss of rent and remainder of the term. The Company filed a statement of defense on March 24, 2021. While this matter is ongoing, the Company intends to continue to defend against the claims. The Company, its subsidiary ACE, and MedReleaf Corp. (which amalgamated with ACE in July 2020) have been named in a purported class action proceeding commenced on November 15, 2022 in the Ontario Superior Court of Justice. The purported class action claims that the Company failed to warn of certain risks purported to be associated with the consumption of cannabis. The Statement of Claim was served upon the Company on November 22, 2022. The Company disputes the allegations and intends to defend against the claims. A claim was commenced by a former employee of Aurora against Aurora Cannabis Enterprises Inc. and another former employee of Aurora (the “Defendant Employee”). The plaintiffs claim that the Defendant Employee entered a lease for a property owned by the plaintiffs in January 2017 and states that Aurora was a guarantor for the Defendant Employee. The claim states that the Defendant Employee left the property and caused damage. The plaintiffs further claim outstanding rent and legal fees. There is no record of any documentation of Aurora being a party to any such relationship. The Defendant Employee has been noted in default by the plaintiff and Aurora has filed and served a Third-Party Notice against the Defendant Employee. The Company disputes the allegations and intends to defend against the claims. A Notice of Application was sent to the court for filing in which Thrive is requesting an Order to wind up the joint venture with Canary RX Inc., being 2755757 Ontario Inc. dba Venn Cannabis (the "Joint Venture") or alternatively, for Canary Rx to purchase Thrive’s shares of the Joint Venture at a fair market value. This matter was settled, subsequent to March 31, 2023 in which the parties executed a Release and Settlement agreement dated April 28, 2023. The Company is subject to litigation and similar claims in the ordinary course of our business, including claims related to employment, human resources, product liability and commercial disputes. The Company has received notice of, or are aware of, certain possible claims against us where the magnitude of such claims is negligible, or it is not currently possible for us to predict the outcome of such claims, possible claims or lawsuits due to various factors including: the preliminary nature of some claims; an incomplete factual record; and the unpredictable nature of opposing parties and their demands. Management is of the opinion, based upon legal assessments and information presently available, that it is unlikely that any of these claims would result in liability to the Company, to the extent not provided for through insurance or otherwise, would have a material effect on the consolidated financial statements, other than the claims described above. In respect of the aforementioned claims, as at March 31, 2023 the Company has recognized total provisions of $1.0 million (June 30, 2022 - nil) in provisions on the consolidated statements of financial position and a settlement accrual for $1.0 million (June 30, 2022 - nil) in accounts payable and accrued liabilities on the consolidated statements of financial position. (b) Commitments (i) Pursuant to a manufacturing agreement, the Company was contractually committed to purchase a minimum number of softgels each calendar year. During the nine months ended March 31, 2023 the Company paid $2.8 million to terminate the manufacturing agreement which was recognized in other gains (losses) on the consolidated statements of comprehensive loss. (ii) The Company has various lease commitments related to various office space, production equipment, vehicles, facilities and warehouses expiring up to June 2033. The Company has certain leases with optional renewal terms that the Company may exercise at its option.

Accounts Receivable

Accounts Receivable	9 Months Ended
	Mar. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Accounts Receivable	Accounts Receivable Accounting Policy Accounts receivable are recognized initially at fair value and subsequently measured at amortized cost, less any provisions for impairment. Financial assets measured at amortized cost are assessed for impairment at the end of each reporting period. Impairment provisions are estimated using the expected credit loss impairment model where any expected future credit losses are provided for, irrespective of whether a loss event has occurred at the reporting date. Estimates of expected credit losses take into account the Company’s collection history, deterioration of collection rates during the average credit period, as well as observable changes in and forecasts of future economic conditions that affect default risk. Where applicable, the carrying amount of a trade receivable is reduced for any expected credit losses through the use of an allowance for doubtful accounts (“AFDA”) provision. Changes in the AFDA provision are recognized in the statement of comprehensive loss. When the Company determines that no recovery of the amount owing is possible, the amount is deemed irrecoverable and the financial asset is written off. Notes March 31, 2023 June 30, 2022 $ $ Trade receivables, net (1) 30(a) 35,016 28,665 Sales taxes receivable 1,214 3,137 Lease receivable 30(a) 2,094 1,883 Consideration receivable from divestiture — 2,361 Government grant receivable 5 1,913 6,088 Consideration receivable from sale of facility — 3,800 Other receivables, net (1) (2) 1,071 1,061 41,308 46,995 (1) Refer to (Note 30(a)) for credit risk loss provisions.

Government Grant

Government Grant	9 Months Ended
	Mar. 31, 2023
Government Grants [Abstract]
Government Grant	Government Grant Accounting Policy The Company recognizes government grants when there is reasonable assurance that it will comply with the conditions required to qualify for the grant, and that the grant will be received. Government grants related to income are recognized as other gains (losses) in the statements of net loss while government grants related to assets, including non-monetary grants at fair value, are recognized as a reduction of the related asset’s carrying amount.

Investments

Investments	9 Months Ended
	Mar. 31, 2023
Interests in other entities [Abstract]
Investments	Investments (a) Choom Holdings Inc. (“Choom”) Choom is a consumer cannabis company that is developing retail networks across Canada. Choom is publicly listed on the Canadian Securities Exchange. (i) Convertible Debenture Effective July 8, 2021, the Company restructured its debt with Choom by extinguishing its existing $20.0 million unsecured convertible debenture and accrued interest of $2.1 million in exchange for: (i) 79,754,843 common shares in Choom with a fair value of $5.2 million; and (ii) a $6.0 million secured convertible debenture (“2021 Debenture”) which approximated fair value. The 2021 Debenture is secured by a second ranking security interest in all of Choom’s present and future acquired property. The 2021 Debenture bears interest at 7.0% per annum, matures on December 23, 2024, and is convertible into common shares in Choom at $0.10 per share. Additionally, the Company and Choom (i) amended the Investor Rights Agreement providing the right to nominate up to two directors to Choom’s Board of Directors and a participation right to maintain Aurora’s pro-rata ownership, and (ii) established a debt restructuring fee payable by Choom to Aurora based on products sold at Choom’s retail stores. As a result of the amendment, the $20.0 million unsecured convertible debenture with a fair value of $18.2 million and $2.1 million interest receivable was derecognized, resulting in a loss of $9.0 million recognized in other gains (losses) on the statements of comprehensive loss. On April 22, 2022, Choom and certain of its subsidiaries obtained an order (the “Initial Order”) of the Supreme Court British Columbia providing Choom protection from their creditors pursuant to the Companies’ Creditors Act (Canada) (“CCAA”). As part of the Initial Order, the Company has agreed to advance Choom up to an aggregate of $0.8 million (“Loan”) to fund Choom’s ongoing operations and CCAA proceedings. The Loan accrues interest at a rate of 12% per annum, and matures, at the latest, on August 31, 2022. The Loan is secured against all assets of Choom and certain of its subsidiaries pursuant to the Initial Order. During the year ended June 30, 2022, the Company recorded an impairment of $0.8 million against the outstanding loan receivable. During the nine months ended March 31, 2023, the Company received principal plus accrued interest of $0.9 million. As of March 31, 2023, the 2021 Debenture had a fair value of nil (June 30, 2022 - nil) resulting in an unrealized loss of nil for the nine months ended March 31, 2023 (year ended June 30, 2022 - $6.0 million). The Company considers the probability of collection in its assessment of fair value. (ii) Common Shares and Investment in Associate As a result of the convertible debenture amendment, the Company obtained significant influence over the management of Choom based on its 19.2% ownership interest in Choom and qualitative factors described above. The 9,859,155 common shares previously held in Choom was reclassified from marketable securities (Note 7(a)) to investment in associates (Note 8) at its fair value of $0.6 million based on the quoted market price of $0.065 per share on the amendment date. As of March 31, 2023, the Company held 89,613,998 (June 30, 2022 - 89,613,998) common shares in Choom, representing a 19.19% (June 30, 2022 - 19.19%) ownership interest with a fair value of nil. During the nine months ended March 31, 2023, the Company assessed the carrying value of the investment against the estimated recoverable amount and as a result, recognized an impairment charge of nil (year ended June 30, 2022 - 5.5 million) which has been recognized through the statements of comprehensive loss (Note 8). (b) Australis Capital Inc. (“ACI”) ACI is a public company that is focused on investments and acquisitions in the cannabis space and more specifically, investment in the growing U.S. cannabis market. ACI was previously wholly-owned by Aurora and was spun-out to Aurora shareholders on September 19, 2018. As of March 31, 2023, the Company holds the following restricted back-in right warrants: (a) 22,628,751 warrants exercisable at $0.20 per share expiring September 19, 2028; and (b) The number of warrants equal to 20% of the number of common shares issued and outstanding in ACI as of the date of exercise. The warrants are exercisable at the five-day volume weighted average trading price (“VWAP”) of ACI’s shares and have an expiration date of September 19, 2028. Aurora is restricted from exercising the back-in right warrants unless all of ACI’s business operations in the U.S. are permitted under applicable U.S. federal and state laws and Aurora has received consent of the TSX and any other stock exchange on which Aurora may be listed, as required. As of March 31, 2023, the warrants remain un-exercisable. As of March 31, 2023, the warrants had a fair value of nil (June 30, 2022 - $1.4 million) estimated using the Binomial model with the following assumptions: share price of $0.03 (June 30, 2022 - $0.09); risk-free interest rate of 3% (June 30, 2022 - 4%); dividend yield of 0% (June 30, 2022 - 0%); stock price volatility of 122% (June 30, 2022 - 113%); an expected life of 5.48 years (June 30, 2022 - 6.23 years); and adjusted for a probability factor of legalization of cannabis in the U.S. under federal and certain state laws. As a result, the Company recognized a $1.4 million unrealized loss on the fair value during the nine months ended March 31, 2023 (year ended June 30, 2022 - $4.2 million) (Note 7(b)). (c) Radient Technologies Inc. (“Radient”) Radient is a public company listed on the TSX Venture Exchange (“TSXV”) and is a commercial manufacturer of cannabis derivatives, formulations and products. As of March 31, 2023, the Company held 37,643,431 shares in Radient (June 30, 2022 – 37,643,431) with a fair value of nil (June 30, 2022 - $1.1 million) resulting in an unrealized loss for the nine months ended March 31, 2023 of $1.1 million (year ended June 30, 2022 - $1.9 million) (Note 7(a)). (d) Investee-B Investee-B is a private Canadian company that cultivates, manufactures, and distributes medical cannabis products in Jamaica. As of March 31, 2023, The Company holds a $13.5 million (US $10.0 million) (June 30, 2022 - $12.9 million (US$10.0 million)) convertible debenture in Investee-B that bears interest at 1.5% per annum, payable in cash or common shares equal to the fair value of shares at the time of issuance. The debentures are convertible into common shares of Investee-B at US $4.9585 at Aurora’s option until July 2, 2023. As part of the arrangement, Aurora has the right to: (i) participate in any future equity offerings of Investee-B to enable Aurora to maintain its percentage ownership interest, and (ii) to nominate a director to Investee-B’s Board of Directors as long as the Company owns at least a 10% interest. As of March 31, 2023, the convertible debenture had a fair value of nil (US $10.6 million) (June 30, 2022 – $14.0 million (US $10.8 million))(Note 7(b)). The Company recognized unrealized gains of $0.1 million for the nine months ended March 31, 2023 (June 30, 2022 – $1.0 million Note 7(b)). The fair value was estimated using two coupled Black-Scholes models based on the following assumptions: estimated share price of $3.71 (June 30, 2022 – $3.71); risk-free interest rate of 2.34% (June 30, 2022 – 2.77%); dividend yield of 0% (June 30, 2022 – 0%); stock price volatility of 38.39% (June 30, 2022 – 41.93%); credit spread of 1.18% (June 30, 2022 – 1.34%) and an expected life of 0.25 years (June 30, 2022 – 1.01 years). If the estimated volatility increases or decreases by 10%, the estimated fair value would increase or decrease by approximately nil (June 30, 2022 – $0.1 million). If the estimated share price increases or decreased by 10%, the estimated fair value would increase or decrease by approximately $0.1 million (June 30, 2022 – $0.2 million). Subsequent to March 31, 2023, the Company in anticipation of a payment default, renegotiated the payment terms of the convertible debenture agreement, which included forgiveness of $6.75 million (US $5.0 million) and an extension to repay the remaining $6.75 million (US $5.0 million) to June 30, 2025. In consideration for the amendments, the Company received $0.1 million upon execution and will be paid $0.3 million on or before July 1, 2023. Additionally, the conversion feature was removed. As a result of these amendments, the Company determined there was a significant increase in credit risk and high probability of default given Investee-B’s financial constraints. Accordingly, the Company recognized credit losses equal to its fair value of $14.4 million (US $10.6 million) including accrued interest in other expenses (income) on the consolidated statements of loss and comprehensive loss. (e) High Tide Inc. (“High Tide”) High Tide is an Alberta based, retail focused cannabis company and is publicly listed on the TSX-V. On July 23, 2020, the Company entered into an amended restated secured convertible debenture (the “July 2020 Debenture”) agreement in the amount of $10.0 million. Under the terms of the amendment, the July 2020 Debenture is secured against the assets and properties of High Tide, bears no interest, are convertible into common shares of High Tide at $0.425 per share at the option of the Company at any time, and matures on January 1, 2025. The Company entered into a debt restructuring agreement on July 23, 2020 whereby High Tide will pay a 0.5% royalty payment on all non-Aurora product revenue generated by High Tide beginning November 1, 2021, with an automatic increase of an additional 0.5% each subsequent year. Payments under the July 2020 Debentures can be offset against other obligations between Aurora and High Tide. The conversion of the July 2020 Debenture was subject to Aurora holding no more than a 25% ownership interest in High Tide in accordance with the ownership restriction applicable to licensed producers under the Cannabis Retail Regulations in Ontario. During the nine months ended March 31, 2023, $0.5 million of High Tide service fees (June 30, 2022 - $1.0 million) incurred by the Company were applied against the principal outstanding under the July 2020 convertible debentures. As at March 31, 2023, the remaining July 2020 convertible debentures had a fair value of $7.1 million (June 30, 2022 – $8.4 million), resulting in an unrealized loss of $1.5 million for the nine months ended March 31, 2023 (June 30, 2022 – $7.8 million) net of $0.5 million in repayments (June 30, 2022 - $1.0 million). The fair value of the convertible debentures was estimated using the FINCAD model with the following assumptions: share price of $0.12 (June 30, 2022 – $0.17); credit spread of 12.5% (June 30, 2022 – 12.6%); dividend yield of 0% (June 30, 2022 – 0%); stock price volatility of 69% (June 30, 2022 – 94%) and an expected life of 1.76 years (June 30, 2022 – 2.51 years). (f) Investee-C Investee-C is a privately held Licensed Producer, based in Ontario, focused on growing premium craft cannabis in Canada. On May 19, 2021, the Company invested $2.5 million in a secured convertible debenture that matures on October 31, 2022. The debenture bears interest at 8% per annum on the outstanding principal with the first interest payable quarterly in arrears beginning September 30, 2021. The debenture is convertible into common shares of Investee-C at a 15% discount to, the first to occur of: (i) the consideration received by a holder of Investee-C common shares pursuant to a change of control, or (ii) the issuance price of Investee-C common shares pursuant to a public offering.

Marketable Securities and Deriv

Marketable Securities and Derivatives	9 Months Ended
	Mar. 31, 2023
Financial instruments [Abstract]
Marketable Securities and Derivatives	Marketable Securities and DerivativesMarketable securities Accounting Policy Marketable securities are initially measured at fair value and are subsequently measured at fair value through profit or loss (“FVTPL”) or are designated at fair value through other comprehensive income (loss) (“FVTOCI”). The Company designates its marketable securities as financial assets measured at FVTOCI. This designation is made on an instrument by instrument basis and if elected, subsequent changes in fair value are recognized in other comprehensive (loss) income and not through profit or loss on disposition. As at March 31, 2023, the Company held the following marketable securities: Financial asset hierarchy level Level 1 Level 1 Level 1 Marketable securities designated at fair value through other comprehensive income (“FVTOCI”) Radient Choom CTT Pharmaceutical Holdings Total Note 6(a) $ $ $ $ Balance, June 30, 2021 3,010 741 — 3,751 Transfer (to) from investment in associates — (642) 289 (353) Unrealized loss on changes in fair value (1,882) (99) (86) (2,067) Balance, June 30, 2022 1,128 — 203 1,331 Disposals — — (126) (126) Unrealized loss on changes in fair value (1,128) — (77) (1,205) Balance, March 31, 2023 — — — — Unrealized gain (loss) on marketable securities Year ended June 30, 2022 OCI unrealized loss (1,882) (99) (86) (2,067) Nine months ended March 31, 2023 OCI unrealized loss (1,128) — (77) (1,205) Accounting Policy Derivatives and debentures are initially measured at fair value and are subsequently measured at FVTPL. If the transaction price does not equal to fair value at the point of initial recognition, management measures the fair value of each component of the investment and any unrealized gains or losses at inception are either recognized in profit or loss or deferred and recognized over the term of the investment, depending on whether the valuation inputs are based on observable market data. The resulting unrealized gain or loss at inception and subsequent changes in fair value are recognized in profit or loss for the period. Transaction costs, which are directly attributable to the acquisition of the investment, are expensed as incurred. Refer to Note 29 for significant judgments in determining the fair value of derivative financial instruments. As at March 31, 2023, the Company held the following derivative investments: Financial asset hierarchy level Level 2 Level 2 Level 3 Level 2 Level 3 Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) ACI Choom Investee-B High Tide Investee-C Total Note 6(b) Note 6(a) $ $ $ $ $ $ Balance, June 30, 2021 5,661 18,151 14,393 18,665 2,512 59,382 Additions — 6,000 — — — 6,000 Disposals — (18,151) — — — (18,151) Repayment — — — (997) — (997) Unrealized loss on changes in fair value (4,243) (6,000) (975) (9,226) (50) (20,494) Foreign exchange — — 543 — — 543 Balance, June 30, 2022 1,418 — 13,961 8,442 2,462 26,283 Repayment — — — (537) (2,490) (3,027) Adjustments — (211) — (211) Unrealized gain (loss) on changes in fair value (1,418) — (14,506) (580) 28 (16,476) Foreign exchange — — 680 — — 680 Balance, March 31, 2023 — — 135 7,114 — 7,249 Current portion — — — — — — Long-term portion — — 135 7,114 — 7,249 Year ended June 30, 2022 Foreign exchange — — 543 — — 543 Unrealized loss on changes in fair value (4,243) (6,000) (975) (9,226) (50) (20,494) (4,243) (6,000) (432) (9,226) (50) (19,951) Nine months ended March 31, 2023 Foreign exchange — — 680 — — 680 Unrealized gain (loss) on changes in fair value (1,418) — (14,506) (580) 28 (16,476) (1,418) — (13,826) (580) 28 (15,796) Accounting Policy Loans and Borrowings are initially recognized at fair value, net of transaction costs incurred. Loans are subsequently measured at amortized cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognized in profit or loss over the period of the borrowings using the effective interest method. Loans are derecognized from the Consolidated Statement of Financial Position when the obligation specified in the contract is discharged, cancelled, or expired. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss as finance costs. Loans are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least 12 months after the reporting period On August 25, 2022, through the acquisition of Bevo (Note 13), the Company acquired term loans under Bevo’s credit facility (the “Credit Agreement”). The changes in the carrying value of current and non-current term loan credit facilities are as follows: Term loan credit facilities $ Balance, June 30, 2022 — Acquired through business combination (Note 13) 39,697 Drawings 7,242 Accretion 1,846 Interest payments (1,504) Principal repayments (1,547) Balance, March 31, 2023 45,734 Current portion (9,571) Long-term portion 36,163 The term loans consist of the following access to funds under the credit facility: i. a $47.8 million term loan (“Term Loan”); and ii. a $8.0 million revolving line of credit (“Revolver”) Under the terms of the Credit Agreement, the Company is subject to certain customary financial and non-financial covenants and restrictions. In addition, the Credit Agreement is secured by a first-ranking security interest over substantially all the property of Bevo Farms Ltd. and its subsidiaries. As at March 31, 2023 , the Company was in compliance with all covenants relating to the Credit Agreement. Term loan As at March 31, 2023 , advances under the Term Loan were made in two tranches, with interest payments based on prime rate plus a margin. As at March 31, 2023 , the borrowing rate was 4.905%. Each tranche is scheduled to mature on January 21, 2025. Any remaining principal balance will be due at maturity. Details regarding the tranches are further discussed below: i. Tranche A provided available borrowings of $33.7 million by a way of a single advance. Under the Credit Agreement, interest is due monthly and the principal balance is repayable in equal quarterly installments of 1/60th of the amount borrowed. An additional $1.1 million was added to the loan balance when the credit agreement was revised in June 2021. As at March 31, 2023 , $27.1 million of Tranche A remains unpaid and total interest accrued and paid during the period ended March 31, 2023 was $0.4 million. ii. Tranche B provided available borrowings of $13.0 million. Interest is due monthly, and the principal balance is repayable in equal quarterly installments of 1/60th of the amount beginning on the last day of each fiscal quarter commencing September 30, 2019. As at March 31, 2023 , $10.5 million remains unpaid and total interest accrued and paid during the period ended March 31, 2023 was $0.2 million. Revolver The Revolver provided available aggregate borrowings of up to $8.0 million. Interest payments are based on prime plus a margin that ranges between 0.25% and 1.75%. As at March 31, 2023 , $7.5 million was withdrawn from the revolver loan. Total loans and borrowings principal repayments as at March 31, 2023 are as follows: $ Next 12 months 9,571 Over 1 year to 3 years 2,636 Over 3 years to 5 years 6,758 Over 5 years 26,769 Total long-term debt repayments 45,734

Investments in Associates and J

Investments in Associates and Joint Ventures	9 Months Ended
	Mar. 31, 2023
Interests in other entities [Abstract]
Investments in Associates	Investments in Associates and Joint Ventures Accounting Policy Associates are companies over which Aurora has significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence represents the power to participate in the financial and operating policy decisions of the investee but does not represent the right to exercise control or joint control over those policies. A joint venture is a contractual arrangement whereby the Company and other parties undertake an economic activity that is subject to joint control (i.e. when the strategic, financial and operating policy decisions relating to the activities of the joint venture require the unanimous consent of the parties sharing control). Investments in associates and joint ventures are accounted for using the equity method and are initially recognized at cost, excluding financial assets that are not in-substance common shares and inclusive of transaction costs. When the Company holds marketable securities or derivative financial assets and subsequently obtains significant influence in that investee, the fair value of the financial instruments are reclassified to investments in associates at the deemed cost with the cumulative unrealized fair value gains or losses in other comprehensive loss, if any, transferred to deficit. The consolidated financial statements include the Company’s share of the investee’s income, expenses and equity movements. Where the Company transacts with its joint ventures or associates, unrealized profits or losses are eliminated to the extent of the Company’s interest in the joint venture or associate. Investments in associates and joint ventures are assessed for indicators of impairment at each period end. An impairment test is performed when there is objective evidence of impairment, such as significant adverse changes in the environment in which the equity-accounted investee operates or there is a significant or prolonged decline in the fair value of the investment below its carrying amount. An impairment loss is recorded when the recoverable amount is lower than the carrying amount. An impairment loss is reversed if the reversal is related to an event occurring after the impairment loss is recognized. Reversals of impairment losses are recognized in profit or loss and are limited to the original carrying amount under the equity method as if no impairment had been recognized for the asset in prior periods. The Company uses judgment in assessing whether impairment has occurred or a reversal is required as well as the amounts of such adjustments. The carrying value of investments in associates and joint ventures consist of: CTT Pharmaceutical Choom Venn Cannabis Total Note Holdings Inc. Note 6(a) $ $ $ $ Balance, June 30, 2021 289 — — 289 Additions — 5,825 1,156 6,981 Share of net income (1) — (344) 51 (293) Disposition (289) — — (289) Impairment — (5,479) — (5,479) OCI FX and share of OCI loss — (2) — (2) Balance, June 30, 2022 — — 1,207 1,207 Additions — — — — Share of net income (1) 22 — — 33 33 Disposition — — — — Impairment — — (1,240) (1,240) OCI FX and share of OCI loss — — — — Balance, March 31, 2023 — — — — (1) Represents an estimate of the Company’s share of net income based on the latest available information of each investee.

Biological Assets

Biological Assets	9 Months Ended
	Mar. 31, 2023
Agriculture [Abstract]
Biological Assets	Biological Assets Accounting Policy The Company defines biological assets as living plants up to the point of harvest. Biological assets are measured at fair value less costs to sell at the end of each reporting period in accordance with IAS 41 - Agriculture using the income approach. The Company utilizes an income approach to determine the fair value less cost to sell at a specific measurement date, based on the existing plants’ stage of completion up to the point of harvest. The Company cultivates cannabis and propagation plants biological assets. For cannabis plants, the stage of completion is determined based on the specific date of clipping the mother plant, the period-end reporting date, the average growth rate for the strain and facility environment and is calculated on a weighted average basis for the number of plants in the specific lot. Propagation plants are comprised solely of plants from the Bevo business, and are sold as living plants to customers and therefore not harvested into inventory. For propagation plants, the stage of completion is determined based on the propagation date, the promised date, and the period-end reporting date. The following inputs and assumptions are all categorized within Level 3 on the fair value hierarchy and were used in determining the fair value of cannabis biological assets: Inputs and assumptions Description Correlation between inputs and fair value Average selling price per gram Represents the average selling price per gram of dried cannabis net of excise taxes, where applicable, for the period for all strains of cannabis sold, which is expected to approximate future selling prices. If the average selling price per gram were higher (lower), estimated fair value would increase (decrease). Average attrition rate Represents the weighted average number of plants culled at each stage of production. If the average attrition rate was lower (higher), estimated fair value would increase (decrease). Weighted average yield per plant Represents the weighted average number of grams of dried cannabis inventory expected to be harvested from each cannabis plant. If the weighted average yield per plant was higher (lower), estimated fair value would increase (decrease). Cost per gram to complete production Based on actual production costs incurred divided by the grams produced in the period. If the cost per gram to complete production was lower (higher), estimated fair value would increase (decrease). Weighted average effective yield Represents the estimated percentage of harvested product that meets specifications in order to be sold as a dried cannabis product. If the weighted average effective yield were higher (lower), the estimated fair value would increase (decrease). Stage of completion in the production process Calculated by taking the weighted average number of days in production over a total average grow cycle of approximately twelve weeks. If the number of days in production was higher (lower), estimated fair value would increase (decrease). Production costs are capitalized to cannabis biological assets and include all direct and indirect costs relating to biological transformation. Costs include direct costs of production, such as labor, growing materials, as well as indirect costs such as indirect labor and benefits, quality control costs, depreciation on production equipment, and overhead expenses including rent and utilities. The following inputs and assumptions are all categorized within Level 3 on the fair value hierarchy and were used in determining the fair value of propagation plants biological assets: Inputs and assumptions Description Correlation between inputs and fair value Selling price per plant Represents selling price per plant, which is based on committed purchase plans. If selling price per plant were higher (lower), estimated fair value would increase (decrease). Stage of completion in the production process Calculated by taking the number of days in production over the promised date less the propagation date. If the number of days in production was higher (lower), estimated fair value would increase (decrease). Production costs are capitalized to propagation plants biological assets based on a rolling gross margin rate and includes all direct and indirect costs relating to biological transformation. Costs include direct costs of production, such as labor, growing materials, as well as indirect costs such as indirect labor and benefits, quality control costs, depreciation on production equipment, and overhead expenses including rent and utilities. The following is a breakdown of biological assets: March 31, 2023 June 30, 2022 $ $ Indoor cannabis production facilities 8,428 23,367 Outdoor cannabis production facilities — 460 Plant propagation production facilities 14,262 — 22,690 23,827 The following table highlights the sensitivities and impact of changes in significant assumptions on the fair value of biological assets grown at indoor cannabis production facilities: Significant inputs & assumptions Range of inputs Sensitivity Impact on fair value March 31, June 30, 2022 March 31, June 30, 2022 Average selling price per gram $4.42 $5.18 Increase or decrease of $1.00 per gram $3,360 $9,813 Weighted average yield (grams per plant) 38.80 39.16 Increase or decrease by 5 grams per plant $1,438 $3,219 Weighted average effective yield 91 % 89 % Increase of decrease by 5% $395 $1,104 Cost per gram to complete production $1.65 $1.52 Increase or decrease of $1.00 per gram $3,427 $6,607 As of March 31, 2023, the weighted average fair value less cost to complete and cost to sell a gram of dried cannabis produced at the Company’s indoor cannabis cultivation facilities was $2.43 per gram (June 30, 2022 - $3.12 per gram). During the nine months ended March 31, 2023, the Company’s indoor cannabis biological assets produced 40,707 kilograms of dried cannabis (June 30, 2022 - 73,371 kilograms). As at March 31, 2023, it is expected that the Company’s indoor cannabis biological assets will yield approximately 7,667 kilograms (June 30, 2022 – 14,754 kilograms) of dried cannabis when harvested. As of March 31, 2023, the weighted average stage of growth for indoor biological assets was 44% (June 30, 2022 – 50%). b) Outdoor cannabis production facilities As of March 31, 2023, the Company did not have any outdoor cannabis plants included in biological assets. During the nine months ended March 31, 2023, the Company’s outdoor cannabis biological assets produced 16,314 kilograms (June 30, 2022 - nil) of fresh frozen weight of cannabis. c) Plant propagation production facilities The following table highlights the sensitivities and impact of changes in significant assumptions on the fair value of biological assets grown at plant propagation production facilities: Significant inputs & assumptions Range of inputs Sensitivity Impact on fair value March 31, June 30, 2022 March 31, June 30, 2022 Average selling price per floral/bedding plant $ 7.58 n/a Increase or decrease by 10% $1,682 n/a Average stage of completion in the production process 56 % n/a Increase or decrease by 10% $2,295 n/a As of March 31, 2023, the weighted average fair value per propagation plant was $2.35 per plant. The Company’s estimates are, by their nature, subject to change, and differences from the anticipated yield will be reflected in the gain or loss on biological assets in future periods. The changes in the carrying value of biological assets during the period are as follows: March 31, 2023 June 30, 2022 $ $ Opening balance 23,827 20,250 Production costs capitalized 71,326 79,620 Biological assets acquired through business combinations (Note 13) 4,470 232 Sale of biological assets (18,645) (387) Foreign currency translation (234) (1,233) Changes in fair value less cost to sell due to biological transformation 34,129 118,671 Transferred to inventory upon harvest (92,183) (193,326) Ending balance 22,690 23,827 During the nine months ended March 31, 2023, biological assets expensed to cost of goods sold was $18.1 million (year ended June 30, 2022 - $0.4 million), which included $3.5 million (year ended June 30, 2022 - $0.1 million) of non-cash expense related to the changes in fair value of biological assets sold.

Inventory

Inventory	9 Months Ended
	Mar. 31, 2023
Inventories [Abstract]
Inventory	Inventory Accounting Policy The Company defines inventory as all cannabis products after the point of harvest (“Cannabis Inventory”), hemp products, purchased finished goods for resale, consumable supplies and accessories. Cannabis Inventory includes harvested cannabis, trim, cannabis oils, capsules, edibles and vaporizers. Inventories of harvested cannabis are transferred from biological assets at fair value less costs to sell at the point of harvest, which becomes the deemed cost. By-products, such as trim, are measured at their net-realizable-value (“NRV”) at point of harvest which is deducted from the total deemed cost to give a net cost for the primary product. Any subsequent post-harvest costs are capitalized to Cannabis Inventory to the extent that the cost is less than NRV. NRV for work-in-process (“WIP”) and finished Cannabis Inventory is determined by deducting estimated remaining conversion/completion costs and selling costs from the estimated sale price achievable in the ordinary course of business. Conversion and selling costs are determined using average cost. In the period that Cannabis Inventory is sold, the fair value portion of the deemed cost is recorded within changes in fair value of inventory sold line, and the cost of such Cannabis Inventory, including direct and indirect costs, are recorded within the cost of sales line on the statement of comprehensive loss. Products for resale, consumable supplies and accessories are initially recognized at cost and subsequently valued at the lower of cost and NRV. The Company reviews these types of inventory for obsolescence, redundancy and slow turnover to ensure that they are written-down and reflected at NRV. The Company uses judgment in determining the NRV of inventory. When assessing NRV, the Company considers the impact of the average selling price per gram, inventory spoilage, inventory excess, age and damage. The following is a breakdown of inventory: March 31, 2023 June 30, 2022 Capitalized Fair value Carrying Capitalized Fair value Carrying $ $ $ $ $ $ Harvested cannabis Work-in-process 30,936 14,756 45,692 40,285 27,297 67,582 Finished goods 13,518 1,777 15,295 9,151 2,444 11,595 44,454 16,533 60,987 49,436 29,741 79,177 Extracted cannabis Work-in-process 11,566 2,753 14,319 13,577 2,348 15,925 Finished goods 8,786 561 9,347 8,257 650 8,907 20,352 3,314 23,666 21,834 2,998 24,832 Supplies and consumables 19,923 — 19,923 10,817 — 10,817 Merchandise and accessories 1,556 — 1,556 1,272 — 1,272 Ending balance 86,285 19,847 106,132 83,359 32,739 116,098

Property, Plant and Equipment

Property, Plant and Equipment	9 Months Ended
	Mar. 31, 2023
Property, plant and equipment [abstract]
Property, Plant and Equipment	Property, Plant and Equipment Accounting Policy Owned Assets Property, plant and equipment is measured at cost, net of accumulated depreciation and any impairment losses. Cost includes expenditures that are directly attributable to the asset acquisition. The cost of self-constructed assets includes the cost of materials, direct labor, other costs directly attributable to make the asset available for its intended use, as well as relevant borrowing costs on qualifying assets as further described below. During their construction, property, plant and equipment are classified as construction in progress (“CIP”) and are not subject to depreciation. When the asset is available for use, it is transferred from CIP to the relevant category of property, plant and equipment and depreciation commences. Where particular parts of an asset are significant, discrete and have distinct useful lives, the Company may allocate the associated costs between the various components, which are then separately depreciated over the estimated useful lives of each respective component. Depreciation is calculated on a straight-line basis over the following estimated useful lives: Computer software and equipment 3 years Production equipment 2 - 10 years Furniture and fixtures 5 years Building and improvements 10 - 30 years Residual values, useful lives and depreciation methods are reviewed annually and changes are accounted for prospectively. Gains and losses on asset disposals are determined by deducting the carrying value from the sale proceeds and are recognized in profit or loss. The Company capitalizes borrowing costs on qualifying capital construction projects. Upon the asset becoming available for use, capitalization of borrowing costs ceases and depreciation commences on a straight-line basis over the estimated useful life of the related asset. Right-of-use leased assets Right-of-use assets are measured at cost, which is calculated as the amount of the initial measurement of lease liability plus any lease payments made at or before the commencement date, any initial direct costs and related restoration costs. The right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the useful life of the underlying asset. The depreciation is recognized from the commencement date of the lease. If the right-of-use asset is subsequently leased to a third party (a “sublease”), the Company will assess the classification of the sublease as to whether it is a finance or operating lease. Subleases that are classified as an operating lease will recognize lease income while a finance lease will recognize a lease receivable and derecognize the carrying value of the right-of-use asset, with the difference recorded in profit of loss. Impairment of property, plant and equipment The Company assesses impairment of property, plant and equipment when an impairment indicator arises (e.g. change in use or discontinued use, obsolescence or physical damage). When the asset does not generate cash inflows that are largely independent of those from other assets or group of assets, the asset is tested at the cash generating unit (“CGU”) level. In assessing impairment, the Company compares the carrying amount of the asset or CGU to the recoverable amount, which is determined as the higher of the asset or CGU’s fair value less costs of disposal and its value-in-use. Value-in-use is assessed based on the estimated future cash flows, discounted to their present value using a pre-tax discount rate that reflects applicable market and economic conditions, the time value of money and the risks specific to the asset. An impairment loss is recognized whenever the carrying amount of the asset or CGU exceeds its recoverable amount and is recorded in the consolidated statements of comprehensive loss. The following summarizes the carrying values of property, plant and equipment for the periods reflected: March 31, 2023 June 30, 2022 Cost Accumulated depreciation Impairment Net book value Cost Accumulated depreciation Impairment Net book value Owned assets Land 52,077 — (1,820) 50,257 14,351 — (1,224) 13,127 Buildings 239,353 (83,888) (3,842) 151,623 396,848 (76,010) (224,034) 96,804 Construction in progress 37,563 — (11,945) 25,618 34,260 — (9,168) 25,092 Computer software & equipment 31,313 (29,570) (20) 1,723 31,960 (28,244) (555) 3,161 Furniture & fixtures 7,434 (5,596) (42) 1,796 10,057 (5,818) (1,558) 2,681 Production & other equipment 146,960 (87,425) (1,686) 57,849 168,829 (86,287) (22,080) 60,462 Total owned assets 514,700 (206,479) (19,355) 288,866 656,305 (196,359) (258,619) 201,327 Right-of-use lease assets Land 14,859 (1,345) (969) 12,545 7,443 (1,192) — 6,251 Buildings 36,789 (15,836) — 20,953 40,530 (14,990) (496) 25,044 Production & other equipment 5,343 (4,738) — 605 5,087 (4,244) — 843 Total right-of-use lease assets 56,991 (21,919) (969) 34,103 53,060 (20,426) (496) 32,138 Total property, plant and equipment 571,691 (228,398) (20,324) 322,969 709,365 (216,785) (259,115) 233,465 The following summarizes the changes in the net book values of property, plant and equipment for the periods presented: Balance, June 30, 2022 Additions Additions from business combinations Disposals Other (1) Depreciation Impairment Foreign currency translation Balance, March 31, 2023 Owned assets Land 13,127 — 21,770 — 16,609 — (1,820) 571 50,257 Buildings 96,804 840 52,350 — 15,467 (9,774) (3,842) (222) 151,623 Construction in progress 25,092 5,322 1,134 (36) 5,135 — (11,945) 916 25,618 Computer software & equipment 3,161 710 — — (867) (1,284) (20) 23 1,723 Furniture & fixtures 2,681 37 — — (874) (46) (42) 40 1,796 Production & other equipment 60,462 1,662 17,633 (1,989) (1,808) (16,942) (1,686) 517 57,849 Total owned assets 201,327 8,571 92,887 (2,025) 33,662 (28,046) (19,355) 1,845 288,866 Right-of-use leased assets Land 6,251 — — (29) 7,580 (291) (969) 3 12,545 Buildings 25,044 57 — (6,553) 5,363 (3,155) — 197 20,953 Production & other equipment 843 498 — (182) (72) (495) — 13 605 Total right-of-use lease assets 32,138 555 — (6,764) 12,871 (3,941) (969) 213 34,103 Total property, plant and equipment 233,465 9,126 92,887 (8,789) 46,533 (31,987) (20,324) 2,058 322,969 (1) Includes reclassification of construction in progress cost when associated projects are complete. Includes the transfer of facilities to assets held for sale as at March 31, 2023 (Note 12). Balance, June 30, 2021 Additions Disposals Other (1) Depreciation Impairment Foreign currency translation Balance, June 30, 2022 Owned assets Land 23,977 5,565 (1,210) (13,785) — (1,225) (195) 13,127 Real estate 328,263 2,514 211 9,989 (19,769) (224,117) (287) 96,804 Construction in progress 77,639 12,888 (7,158) (48,395) — (9,174) (708) 25,092 Computer software & equipment 7,815 431 (236) 2,169 (6,449) (554) (15) 3,161 Furniture & fixtures 5,909 172 197 (259) (1,740) (1,557) (41) 2,681 Production & other equipment 101,245 (1,207) 2,425 5,435 (25,374) (21,992) (70) 60,462 Total owned assets 544,848 20,363 (5,771) (44,846) (53,332) (258,619) (1,316) 201,327 Right-of-use leased assets Land 22,777 — (3,513) (12,187) (828) — 2 6,251 Real estate 36,857 1,285 (1,987) (5,344) (5,199) (496) (72) 25,044 Production & other equipment 1,611 55 — — (815) — (8) 843 Total right-of-use lease assets 61,245 1,340 (5,500) (17,531) (6,842) (496) (78) 32,138 Total property, plant and equipment 606,093 21,703 (11,271) (62,377) (60,174) (259,115) (1,394) 233,465 Depreciation relating to manufacturing equipment and production facilities for owned and right-of-use leased assets is capitalized into biological assets and inventory, and is expensed to cost of sales upon the sale of goods. During the nine months ended March 31, 2023, the Company recognized $32.0 million (June 30, 2022 - $60.2 million) of depreciation expense of whic h $14.5 million (June 30, 2022 - $34.5 million) was reflected in cost of sales. Impairments The Company reviews the carrying value of its property, plant and equipment at each reporting period for indicators of impairment. During the nine months ended March 31, 2023, Management noted indicators of impairment at the asset specific level, the Cash Generating Unit (“CGU”) level and the Operating Segment level which are discussed below. (a) Asset specific impairments Nine Months Ended March 31, 2023 During the year ended June 30, 2022, the Company entered into a share purchase agreement (the “Agreement”) to sell 2105657 Alberta Ltd., a wholly-owned subsidiary which owns the Aurora Sun facility located in Alberta. The assets and liabilities of the subsidiary were reclassified to assets and liabilities held for sale (Note 12(a)) following the execution of the Agreement. The closing of the transaction was subject to certain standard closing conditions for both parties. During the nine months ended March 31, 2023, the Company gave notice to terminate the agreement due to the prospective buyer’s failure to fulfill closing conditions and intends to sell the facility to Bevo, a 50.1% owned subsidiary. The net book value of the facility while classified as held for sale was $34.4 million, the fair value of the facility based on FVLCD at the time of reclassification to property, plant, and equipment (Note 11) was $29.1 million. The reduction of $5.3 million was recognized as an impairment of property, plant and equipment in the consolidated statements of loss and comprehensive loss. The impairment loss was allocated to the Canadian cannabis operating segment (Note 28). During the nine months ended March 31, 2023, the Company recorded an impairment loss of $2.9 million for its Aurora Nordic facility located in Denmark, due to a number of operational and regulatory challenges, which are an indicators of impairment as at March 31, 2023. The impairment loss was based on FVLCD of nil as at March 31, 2023. In addition, there were impairments to related ROU assets in the amount of $1.0 million recognized as impairment to property, plant and equipment in the consolidated statements of loss and comprehensive loss. The impairment loss was allocated to the European cannabis operating segment (Note 28). On May 24, 2023, the Company formally made the decision to close its Aurora Nordic facility (Note 32). During the nine months ended March 31, 2023, the Company recorded an impairment loss of $4.3 million for its Growery facility located in the Netherlands, due to regulatory and financial uncertainty and other commercial factors which are indicators of impairment as at March 31, 2023. The impairment loss was based on FVLCD of $6.5 million as at March 31, 2023 and allocated the European cannabis operating segment (Note 28). The fair value of the facility was determined based on a third-party appraisal. On June 13, 2023, the Company formally made the decision to exit the agreement with Growery (Note 32). During the nine months ended March 31, 2023, the Company recorded an impairment loss of $2.5 million for its R&D facility located in the Netherlands, due to regulatory and financial uncertainty and other commercial factors which are indicators of impairment as at March 31, 2023. The impairment loss was based on FVLCD of $2.3 million as at March 31, 2023 and allocated the European cannabis operating segment (Note 28). Additionally, there were other individually immaterial specific asset impairment losses identified totaling $2.5 million, recognized in impairment of property, plant and equipment in the consolidated statements of loss and comprehensive loss. As at March 31, 2023, the fair value less costs to dispose of these assets were determined to be nil. Year Ended June 30, 2022 As a result of the Company’s change in strategy during the year ended June 30, 2022 to focus on lower volume, higher margin premium categories, management made the decision that it will close its Aurora Sky facility in Edmonton, Alberta, which is an indicator of impairment. The fair value of the manufacturing facility was determined based on a third-party appraisal using a FVLCD approach including market and cost approaches. Consideration is given to information from historical data and industry standards which constitute both observable and unobservable inputs (level 2 and level 3). As a result, the Company recognized a $154.5 million impairment loss for the manufacturing facility for the year ended June 30, 2022. The manufacturing facility and the corresponding impairment loss is allocated to the Canadian cannabis operating segment (Note 28). During the year ended June 30, 2022, management recorded an impairment of $21.1 million for the Company’s Polaris facility in Edmonton, Alberta, as a result of observable indications that its market value has declined more than would be expected as a result of the passage of time or normal use, which is an indicator of impairment. The fair value of the manufacturing facility was determined based on offers to purchase received from third-parties. The manufacturing facility and the corresponding impairment loss is allocated to the Canadian cannabis operating segment (Note 28). In connection with the announced restructuring during the year ended June 30, 2022 (Note 3), management had noted indicators of impairment for property, plant and equipment associated with the closure of certain facilities. The recoverable amount of these assets were estimated using a FVLCD approach (Level 3) which resulted in a nominal value. As a result, the Company recognized a $7.4 million impairment loss relating to these assets for the year ended June 30, 2022, of which $6.8 million was allocated to the Canadian cannabis operating segment and $0.6 million was allocated to the international operating segment (Note 28). (b) CGU and Operating Segment impairments Nine Months Ended March 31, 2023 During the nine months ended March 31, 2023, the Company recognized impairment losses within its Canadian Cannabis operating segment and allocated impairment losses of $1.8 million to property, plant and equipment. The impairment losses are allocated to the Canadian Cannabis operating segment (Note 28). Year Ended June 30, 2022 During the year ended June 30, 2022, the Company recognized impairment losses within its Canadian CGU and Canadian Cannabis operating segment and allocated impairment losses of $60.7 million to property, plant and equipment. The impairment losses are allocated to the Canadian Cannabis operating segment (Note 28).

Assets and Liabilities Held for

Assets and Liabilities Held for Sale	9 Months Ended
	Mar. 31, 2023
Non-current assets held for sale and discontinued operations [Abstract]
Assets and Liabilities Held for Sale and Discontinued Operations	Assets and Liabilities Held for Sale Accounting Policy Non-current assets, or disposal groups comprising assets and liabilities, are classified as held-for-sale if it is highly probable that they will be recovered primarily through sale rather than through continued use. Such assets, or disposal groups, are generally measured at the lower of their carrying amount and the fair value less costs of disposal. Impairment losses recognized upon initial classification as held-for-sale and subsequent gains and losses on re-measurement are recognized in the statement of comprehensive loss. Once classified as held-for-sale, intangible assets and property, plant and equipment are no longer amortized or depreciated. (a) Assets and Liabilities Held for Sale Assets held for sale are comprised of the following: Colombia Property Restructuring Facilities Uruguay Nordic Sky Aurora Sun Valley Polaris Whistler Alpha Lake Total $ $ $ $ Balance, June 30, 2021 1,925 13,993 — — — — — — 15,918 Transfer (to) from Property, Plant, and Equipment — (355) 669 8,823 34,404 5,850 18,678 638 68,707 Proceeds from disposal — (11,440) (602) (7,519) — — — — (19,561) Loss on disposal (1) — (2,198) (67) (1,304) — — — — (3,569) Balance, June 30, 2022 1,925 — — — 34,404 5,850 18,678 638 61,495 Transfer to Property, Plant, and Equipment — — — — (34,404) — — — (34,404) Impairment (1,925) — — — — — — — (1,925) Transfer from Liabilities Held for Sale — — — — — — (3,977) — (3,977) Proceeds from disposal — — — — — (5,573) (14,680) — (20,253) Loss on disposal (1) — — — — — (277) (21) — (298) Balance, March 31, 2023 — — — — — — — 638 638 (1) The loss on disposal is recognized in other gains (losses) (Note 22) in the statement of comprehensive loss. Columbia Property During the nine months ended March 31, 2023, the Company recognized an impairment loss on its Columbia property of $1.9 million which is recognized in other gains (losses) in the statements of comprehensive loss (Note 22). Restructuring Facilities During the year ended June 30, 2022, the Company sold its Mountain facility, located in Alberta, and its Prairie facility, located in Saskatchewan, with a combined carrying value of $13.6 million and net proceeds of $11.4 million. As a result, the Company recognized a $2.2 million loss on disposal which is recognized in other gains (losses) in the statements of comprehensive loss (Note 22). Uruguay Properties During the year ended June 30, 2022, management committed to sell its recreational production facility located in Uruguay and listed the property for sale. As a result, the Company reclassified the asset with a carrying value of $0.7 million from property, plant, and equipment to assets held for sale. During the year ended June 30, 2022 , the Company sold the facility for net proceeds of $0.6 million and recognized a $0.1 million loss on disposal within other gains (losses) in the statements of comprehensive loss (Note 22). Nordic Sky During the year ended June 30, 2022 the company sold the facility for net proceeds of approximately $7.5 million were received by the Company resulting in a loss of disposal of $1.3 million which is recognized in other gains (losses) in the statements of comprehensive loss (Note 22). $ Property, plant and equipment 34,404 Assets held for sale 34,404 Accounts payable and accrued liabilities 11 Provisions 2,000 Liabilities held for sale 2,011 Valley In connection with the restructuring announced during the year ended June 30, 2022, the Company sold its Valley facility for net proceeds of $5.6 million. As a result, the Company recognized a $0.3 million loss on disposal which is recognized in other gains (losses) in the statement of comprehensive loss (Note 22). Polaris During the nine months ended March 31, 2023, the Polaris facility and its related liabilities were sold for net proceeds of $14.7 million. $ Property, plant and equipment 18,678 Assets held for sale 18,678 Lease liability 3,977 Liabilities held for sale 3,977 Whistler Alpha Lake In connection with the restructuring announced during the year ended June 30, 2022 (Note 3), the Company listed its Whistler Alpha Lake facility for sale. As a result, the Company reclassified it from property, plant, and equipment to assets held for sale.

Business Combinations

Business Combinations	9 Months Ended
	Mar. 31, 2023
Business combinations [Abstract]
Business Combinations	Business Combinations Accounting Policy A business combination is a transaction or event in which an acquirer obtains control of one or more businesses and is accounted for using the acquisition method. The total consideration paid for the acquisition is the aggregate of the fair values of assets acquired, liabilities assumed, and equity instruments issued in exchange for control of the acquiree at the acquisition date. The acquisition date is the date when the Company obtains control of the acquiree. The identifiable assets acquired and liabilities assumed are recognized at their acquisition date fair values, except for deferred taxes and share-based payment awards where IFRS provides exceptions to recording the amounts at fair value. Goodwill represents the difference between total consideration paid and the fair value of the net identifiable assets acquired. Acquisition costs incurred are expensed through the statement of comprehensive loss. Contingent consideration is measured at its acquisition date fair value and is included as part of the consideration transferred in a business combination, subject to the applicable terms and conditions. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with IFRS 9 Financial Instruments with the corresponding gain or loss recognized in profit or loss. Based on the facts and circumstances that existed at the acquisition date, management will perform a valuation analysis to allocate the purchase price based on the fair values of the identifiable assets acquired and liabilities assumed on the acquisition date. Management has one year from the acquisition date to confirm and finalize the facts and circumstances that support the finalized fair value analysis and related purchase price allocation. Until such time, these values are provisionally reported and are subject to change. Changes to fair values and allocations are retrospectively adjusted in subsequent periods. In determining the fair value of all identifiable assets acquired and liabilities assumed, the most significant estimates generally relate to contingent consideration, intangible assets and property, plant and equipment. Management exercises judgment in estimating the probability and timing of when earn-out milestones are expected to be achieved, which is used as the basis for estimating fair value. Identified intangible assets are fair valued using appropriate valuation techniques which are generally based on a forecast of the total expected future net cash flows of the acquiree. Valuations are highly dependent on the inputs used and assumptions made by management regarding the future performance of these assets and any changes in the discount rate applied. Property, plant and equipment are fair valued using a combination of the cost approach and sales comparison approach. The significant assumptions used were the replacement costs and rate per acre in the fair value measurement of the acquired land and replacement cost per square foot in the fair value measurement of the acquired buildings. Acquisitions that do not meet the definition of a business combination are accounted for as asset acquisitions. Consideration paid for an asset acquisition is allocated to the individual identifiable assets acquired and liabilities assumed based on their relative fair values. Asset acquisitions do not give rise to goodwill. Bevo Agtech Inc. On August 25, 2022, a wholly-owned subsidiary of the Company acquired a 50.1% controlling interest in Bevo, the sole parent of Bevo Farms Ltd., one of the largest suppliers of propagated vegetables and ornamental plants in North America. The transaction included initial consideration of $44.8 million consisting of $38.8 million paid in cash, $3.0 million paid into escrow for indemnity holdback, and $3.0 million paid into escrow relating to performance holdbacks which are releasable upon Bevo meeting certain financial targets (the “Performance Holdback”). The Performance Holdback payable was measured at fair value of $2.2 million. The total cash consideration of $6.0 million paid into escrow has been recognized as an increase in restricted cash, with a corresponding increase of $3.0 million in accounts payable and accrued liabilities related to the indemnity holdback; $2.2 million in contingent consideration payable related to the Performance Holdback and $0.8 million in goodwill on the consolidated statements of financial position. Additional consideration of up to $12.0 million as a potential earnout amount is payable in cash or Common Shares at the election of the Company, subject to Bevo successfully achieving certain financial milestones at its Site One facility in Langley, British Columbia for the period up to December 31, 2025. The additional consideration was measured at fair value and recognized as an increase of $0.7 million in contingent consideration payable, with a corresponding increase in goodwill, on the consolidated financial statements of financial position. In connection with the potential earnout, the Company has pledged 6,596,761 of Bevo Common Shares owned by the Company as security to the non-controlling shareholders of Bevo. The transaction includes call options such that the Company and certain non-controlling shareholders of Bevo may acquire additional Common Shares of Bevo based on Bevo’s EBITDA performance and in the event of an Adverse Change of Control, as defined in the Bevo shareholders agreement. The call options are derivative instruments measured at fair value on the date of acquisition with subsequent changes recognized in net loss. The fair value of the call options at the date of acquisition were determined to be nominal in the provisional purchase price allocation. In addition, the transaction includes a put option with certain non-controlling shareholders of Bevo such that the Company is required to purchase up to an additional 40.4% of the Common Shares of Bevo based of Bevo’s achievement of certain future EBITDA performance targets. As a result, the Company has recognized a financial liability of $48.0 million on the date of acquisition at the present value of the amount payable on exercise of the put option. The put option was valued at the date of acquisition using a discounted cash flow model and is valued subsequently using a Monte Carlo simulation. The determination relies on forecasted information, of which the significant assumptions used within the model are revenue, cost of sales and operating expenses. As at March 31, 2023, the present value of the amount payable on exercise of the put option was $47.6 million which is recorded in other long term liability in the consolidated statements of financial position. The change of $-0.4 million is recorded in deficit in the consolidated statements of financial position. Since the Company has elected to use the present-access method and measure the NCI of the proportionate share of the net assets in Bevo, the fair value of the put option is not included in the purchase price allocation. Provisional allocation at acquisition Adjustments Final Cash paid 38,844 — 38,844 Performance holdback 2,153 — 2,153 Indemnity holdback 3,000 — 3,000 Contingent consideration 749 — 749 44,746 — 44,746 Preliminary Fair Value of net identifiable assets Cash 54 — 54 Accounts receivables 3,317 — 3,317 Biological assets 4,873 (403) 4,470 Inventories 4,366 — 4,366 Prepaid expenses and deposits 749 — 749 Property, plant and equipment 92,887 — 92,887 Intangible assets — Customer relationships 5,600 — 5,600 Software 247 — 247 112,093 (403) 111,690 Accounts payable and accruals 3,699 — 3,699 Income taxes payable 1,660 (1,744) (84) Deferred revenue 151 — 151 Loans and borrowings 39,934 (237) 39,697 Deferred tax liability 14,762 1,509 16,271 60,206 (472) 59,734 Provisional purchase price allocation Net identifiable assets acquired 51,887 69 51,956 Non-controlling interest (25,891) (34) (25,925) Goodwill 18,750 (35) 18,715 44,746 — 44,746 Net cash outflows Cash consideration paid (38,844) — (38,844) Cash acquired 54 — 54 (38,790) — (38,790) Goodwill arising from the acquisition represents future income and growth, and other intangibles that do not qualify for separate recognition. The goodwill arising on this acquisition is expected to be fully deductible for tax purposes. Based on Management’s review of relevant information received after the acquisition date for circumstances that existed at the acquisition date, adjustments were made to the fair value of the net identifiable assets acquired and liabilities assumed. As such, the initial purchase price previously reported was provisionally allocated based on the Company’s estimated fair value of the identifiable assets acquired and the liabilities assumed on the acquisition date. As at March 31, 2023, Management finalized its purchase price allocation for the fair value of identifiable assets acquired and liabilities assumed and the resulting allocation of goodwill. For the nine months ended March 31, 2023, Bevo accounted for $20.7 million, in revenue and $1.3 million in net loss since the August 25, 2022 acquisition date. If the acquisition had been completed on July 1, 2022, the Company estimates that Bevo would have accounted for $22.7 million in revenue and $2.5 million in net loss for the nine months ended March 31, 2023. In connection with the acquisition of Bevo, the Company recognized non-controlling interests in Bevo of $25.9 million, which represents the non-controlling interest portion of 49.9% of the fair value of the net identifiable assets acquired. As a result of the transaction, the Company recognized a deferred tax asset of $16.3 million with a corresponding recovery of deferred taxes on the consolidated statement of comprehensive loss. Included in acquisition costs expense for the nine months ended March 31, 2023, are $1.0 million of transaction costs related to the acquisition of Bevo. Thrive Cannabis (“Thrive”) On May 5, 2022, the Company acquired TerraFarma Inc. (parent company of Thrive), a Canadian company based in Ontario specialized in the sale of innovative premium cannabis products including dried flower, pre-rolls, vapour products and concentrates. The Company acquired all of the issued and outstanding shares of TerraFarma Inc. for an aggregate initial consideration of $63.3 million consisting of $27.0 million paid in cash, $9.2 million through the issuance of 2,467,421 Common Shares, $9.7 million for earned milestones issuable in Common Shares and $3.0 million withheld as an indemnity holdback payable in cash or shares, or a combination of both, at the Company’s discretion. On July 7, 2022, the Company issued 2,614,995 Common Shares for the $9.7 million of equity consideration relating to earned milestones known at the time of the acquisition. Additional consideration of up to $14.4 million in potential earnout amounts is payable in cash, Common Shares or a combination of both, at the election of the Company, subject to Thrive achieving certain revenue targets within two years of closing the transaction. The preliminary purchase price allocation has been adjusted for information received subsequent to the acquisition date, regarding circumstances that existed at the acquisition date. The adjustments and final purchase price allocation are as follows: Provisional allocation at acquisition Adjustments Final Total consideration Cash paid 26,983 — 26,983 Common shares issued 9,230 — 9,230 Common shares issuable 9,683 — 9,683 Indemnity holdback 3,000 — 3,000 Contingent consideration 14,371 — 14,371 63,267 — 63,267 Net identifiable assets acquired (liabilities assumed) Cash 2,513 — 2,513 Accounts receivables 3,713 — 3,713 Biological assets 232 — 232 Inventories 10,441 — 10,441 Prepaid expenses and deposits 151 — 151 Investments in associates 1,156 — 1,156 Property, plant equipment 10,453 — 10,453 Intangible assets — Permits and licenses 6,100 — 6,100 Brand 10,800 — 10,800 45,559 — 45,559 Accounts payable and accruals 5,831 750 6,581 Deferred tax liability 2,862 — 2,862 8,693 750 9,443 Provisional purchase price allocation Net identifiable assets acquired 36,866 (750) 36,116 Goodwill 26,401 750 27,151 63,267 — 63,267 Net cash outflows Cash consideration paid (26,983) — (26,983) Cash acquired 2,513 — 2,513 (24,470) — (24,470) Goodwill arising from the acquisition represents expected synergies, future income and growth, and other intangibles that do not qualify for separate recognition. The goodwill arising on this acquisition is expected to be fully deductible for tax purposes. During the year ended June 30, 2022, the Company recognized an impairment loss on goodwill of $26.4 million (Note 15). For the year ended June 30, 2022, Thrive accounted for $1.4 million in revenue and $3.2 million in net loss since the May 5, 2022 acquisition date. If the acquisition had been completed on July 1, 2021, the Company estimates it would have recorded an increase of $10.3 million in revenue and an increase of $22.1 million in net loss for the year ended June 30, 2022.

Asset Acquisition and Non-contr

Asset Acquisition and Non-controlling Interest (“NCI”)	9 Months Ended
	Mar. 31, 2023
Asset Acquisitions And Interests In Other Entities [Abstract]
Asset Acquisition and Non-controlling Interest (“NCI”)	Asset Acquisition and Non-controlling Interest (“NCI”) Accounting Policy Non-controlling interests (“NCI”) are recognized either at fair value or at the NCI’s proportionate share of the acquiree’s net assets, determined on an acquisition-by-acquisition basis. For each acquisition, the excess of the total consideration, the fair value of previously held equity interests held prior to obtaining control and the NCI in the acquiree, over the fair value of the identifiable net asset acquired, is recorded as goodwill. The change in non-controlling interest is as follows: Bevo Other Total $ $ $ Balance, June 30, 2021 — — — Additions — 866 866 Share of (loss) profit for the period — (355) (355) Balance, June 30, 2022 — 511 511 Acquired through business acquisitions (Note 13) 25,925 — 25,925 Change in ownership interests in net assets 11,923 — 11,923 Share of (loss) profit for the period (4,944) (2,354) (7,298) Balance, March 31, 2023 32,904 (1,843) 31,061 The Company entered into an agreement to sell its Aurora Sky facility in Edmonton, Alberta and related assets and liabilities to Bevo (a 50.1% controlled subsidiary) (the “Aurora Sky Transaction”). Up to $25.0 million could be payable over time by Bevo to the Company in connection with the Aurora Sky Transaction, based on Bevo successfully achieving certain financial milestones at the Aurora Sky Facility. The Aurora Sky Transaction closed on September 30, 2022. The Company recognized the inter-company transfer of net assets to Bevo at cost and recorded an increase in non-controlling interest equal to the non-controlling interest’s proportionate share of the carrying value of the net assets transferred of $11.9 million with a corresponding decrease to deficit on the consolidated statements of financial position. CannaHealth Therapeutics Inc. On September 20, 2022, the Company acquired all of the issued and outstanding shares of CannaHealth Therapeutics Inc (“CannaHealth”) from the minority interest of a consolidated subsidiary for total consideration of $21.9 million paid in cash. CannaHealth is a company with assets in the Canadian medical aggregator space. The Company allocated the purchase consideration to deferred compensation in accordance with IAS 19, Employee Benefits, with $2.9 million being used to settle tax obligations in respect of the deferred compensation. The deferred compensation is amortized on a straight-line basis over a five-year period. During the nine months ended March 31, 2023, the Company recognized amortization expense of $1.9 million in the consolidated statements of loss and comprehensive loss. As at March 31, 2023, $3.8 million was recorded to prepaids and $13.3 million was recorded to deposits on the consolidated statements of financial position. The remaining balance of $2.9 million was paid to settle certain tax obligations arising from the transaction. Growery B.V. During the year ended June 30, 2022, the Company, through its wholly-owned indirect subsidiary, Aurora Nederland B.V., entered into a sale and purchase agreement to purchase 40% of the issued and outstanding shares in Growery B.V. (“Growery”). The Company controls Growery as it has the right to nominate two of three members of the Supervisory Board of Growery, and decisions require a simple majority. Based on having a controlling interest, the Company has consolidated Growery’s results in these consolidated financial statements. The Company accounted for this purchase as an asset acquisition. In connection with the asset acquisition, the Company made an upfront cash payment of $0.6 million (EUR 0.4 million). In addition, the Company is obligated to make aggregate cash milestone payments of up to $5.8 million (EUR $4.0 million) upon Growery achieving sufficient profits available for distribution, and up to $4.3 million (EUR 3.0 million) upon Growery achieving certain revenue targets. The Company recognized NCI of $0.9 million (EUR 0.6 million) based on its proportion share of Growery’s net assets. The difference between the purchase price and the net assets acquired has been allocated to intangible assets. A definite life intangible asset license of $2.0 million (EUR 1.4 million) has been recognized in these financial statements. The Company incurred transaction costs of $0.1 million (EUR 0.1 million) which have been capitalized to the net assets acquired. Netherlands-ba sed Growery is in the business of cultivation, production and sale of recreational cannabis and is one of the license holders entitled to participate in the Netherlands’ still-pending Controlled Cannabis Supply Chain Experiment . During the nine months ended March 31, 2023, the Company recorded an impairment loss against property plant and equipment (Note 11) and intangible assets (Note 15) due to regulatory and financial uncertainty and other commercial factors which are indicators of impairment at March 31, 2023. On June 13, 2023, the Company formally made the decision to exit the agreement with Growery (Note 32).

Intangible Assets and Goodwill

Intangible Assets and Goodwill	9 Months Ended
	Mar. 31, 2023
Intangible assets and goodwill [abstract]
Intangible Assets and Goodwill	Accounting Policy Intangible assets Intangible assets are recorded at cost less accumulated amortization and any impairment losses. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Amortization of definite life intangibles is calculated on a straight-line basis over their estimated useful lives, which do not exceed the contractual period, if any, over the following terms: Customer relationships 20 years The estimated useful lives, residual values and amortization methods are reviewed annually and any changes in estimates are accounted for prospectively. Intangible assets with an indefinite life or not yet available for use are not subject to amortization. Research costs are expensed as incurred. Development expenditures are capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development to use or sell the asset. Other development expenditures are recognized as research and development expenses on the consolidated statement of comprehensive loss as incurred. Capitalized deferred development costs are internally generated intangible assets. Goodwill Goodwill represents the excess of the purchase price paid for the acquisition of an entity over the fair value of the net tangible and intangible assets acquired. Goodwill is allocated to the cash generating unit (“CGU”) or group of CGUs which are expected to benefit from the synergies of the combination. Goodwill is not subject to amortization. Impairment of intangible assets and goodwill Goodwill and intangible assets with an indefinite life or not yet available for use are tested for impairment annually at year-end, and whenever events or circumstances that make it more likely than not that an impairment may have occurred, such as a significant adverse change in the business climate or a decision to sell or dispose all or a portion of a reporting unit. Finite life intangible assets are tested whenever there is an indication of impairment. Goodwill and indefinite life intangible assets are tested annually at year end for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Indefinite life intangible assets are tested for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Goodwill is tested for impairment based on the level at which it is monitored by management, and not at a level higher than an operating segment. The Company’s goodwill is allocated to the Plant Propagation operating segment, which represents the lowest level at which management monitors goodwill. The allocation of goodwill to the CGUs or group of CGUs requires the use of judgment. An impairment loss is recognized for the amount by which the operating segment or CGU’s carrying amount exceeds it recoverable amount. The recoverable amounts of the CGUs’ assets have been determined based on the higher of fair value less costs of disposal and value-in-use. There is a material degree of uncertainty with respect to the estimates of the recoverable amounts of the CGU, given the necessity of making key economic assumptions about the future. Impairment losses recognized in respect of a CGU are first allocated to the carrying value of goodwill and any excess is allocated to the carrying value of assets in the CGU. Any impairment is recorded in profit and loss in the period in which the impairment is identified. A reversal of an asset impairment loss is allocated to the assets of the CGU on a pro rata basis. In allocating a reversal of an impairment loss, the carrying amount of an asset shall not be increased above the lower of its recoverable amount and the carrying amount that would have been determined had no impairment loss been recognized for the asset in prior period. Impairment losses on goodwill are not subsequently reversed. The following is a continuity schedule of intangible assets and goodwill: March 31, 2023 June 30, 2022 Cost Accumulated amortization Impairment Net book value Cost Accumulated amortization Impairment Net book value Definite life intangible assets: Customer relationships 42,529 (37,068) — 5,461 89,626 (48,975) (40,651) — Permits and licenses 56,782 (42,826) (2,783) 11,173 116,966 (38,888) (63,724) 14,354 Patents 928 (771) — 157 1,957 (777) (1,053) 127 Intellectual property and know-how 52,590 (52,590) — — 78,099 (49,878) (28,221) — Software 20,121 (16,390) (3,460) 271 42,639 (16,618) (26,021) — Indefinite life intangible assets: Brand 36,200 — (15,500) 20,700 157,499 — (121,300) 36,199 Permits and licenses 21,918 — — 21,918 23,973 — (3,957) 20,016 Total intangible assets 231,068 (149,645) (21,743) 59,680 510,759 (155,136) (284,927) 70,696 Goodwill 19,465 — (750) 18,715 914,275 — (914,275) — Total 250,533 (149,645) (22,493) 78,395 1,425,034 (155,136) (1,199,202) 70,696 The following summarizes the changes in the net book value of intangible assets and goodwill for the periods presented: Balance, Additions from acquisitions Additions Amortization Impairment Foreign currency translation Balance, March 31, 2023 Definite life intangible assets: Customer relationships — 5,600 — (139) — — 5,461 Permits and licenses 14,354 — — (498) (2,783) 100 11,173 Patents 127 — 41 (20) — 9 157 Software — 247 3,520 (36) (3,460) — 271 Indefinite life intangible assets: Brand 36,199 — — — (15,499) — 20,700 Permits and licenses (1) 20,016 — — — — 1,902 21,918 Total intangible assets 70,696 5,847 3,561 (693) (21,742) 2,011 59,680 Goodwill — — 19,465 — (750) — 18,715 Total 70,696 5,847 23,026 (693) (22,492) 2,011 78,395 (1) Indefinite life permits and licenses are predominantly held by the Company’s foreign subsidiaries. Given that these permits and licenses are connected to the subsidiary rather than a specific asset, there is no foreseeable limit to the period over which these assets are expected to generate future cash inflows for the Company. As at March 31, 2023, $20.7 million and $21.9 million indefinite life intangibles were allocated to the group of cash generating units (“CGUs”) that comprise the Canadian Cannabis Segment and European Cannabis Segment, respectively (June 30, 2022 - $36.2 million and $20.0 million respectively). At the end of each reporting period, the Company assesses whether events or changes in circumstances have occurred that would indicate that a CGU or group of CGUs were impaired. The Company considers external and internal factors, including overall financial performance and relevant entity-specific factors, as part of this assessment. During the nine months ended March 31, 2023, the Company changed its internal management reporting which resulted in a change in how CGU’s are allocated between the Canadian Cannabis operating segment and the previously reported International Cannabis operating segment. As a result, the International Cannabis operating segment now only represents the European Union (“EU”) and sales to export markets from Canada are now within the Canadian Cannabis segment. Additionally, with the acquisition of Bevo (Note 13), the Company determined this is a reportable segment. Accordingly, Management has identified the following three reportable operating segments: (i) Canadian Cannabis; (ii) European Cannabis and (iii) Plant Propagation. (a) Asset Specific Impairments In connection with the announced restructuring during the year ended June 30, 2022 (Note 3), management had noted indicators of impairment for intangible assets associated with the closure of certain facilities. The recoverable amount of the intangibles were estimated using a FVLCD approach (Level 3) which resulted in a nominal value. As a result, the Company recognized a $9.4 million impairment loss relating to these intangible assets for the year ended June 30, 2022. The impairment loss was allocated to the Canadian cannabis operating segment (Note 28). During the year ended June 30, 2022, management had noted indicators of impairment for customer relationship intangible assets. The recoverable amount of the intangible asset was estimated using a FVLCD approach (Level 3) which resulted in a nominal value. As a result, the Company recognized a $3.7 million impairment loss for the year ended June 30, 2022. The impairment loss was allocated to the International cannabis operating segment (Note 28). (b) CGU and Goodwill Impairments As at March 31, 2023 and June 30, 2022 the Company performed its annual impairment test on its indefinite life intangible assets and goodwill. The recoverable amount of the operating segments to which goodwill is allocated and the CGUs to which indefinite life intangibles are allocated were determined based on FVLCD using Level 3 inputs in a discounted cash flow (“DCF”) analysis. Where applicable, the Company uses its market capitalization and comparative market multiples to corroborate DCF results. The significant assumptions applied in the determination of the recoverable amount are described below: i. Cash flows: Estimated cash flows were projected based on actual operating results from internal sources as well as industry and market trends. Estimated cash flows are primarily driven by forecasted revenues and earnings before interest, taxes, depreciation and amortization (EBITDA) margins. The Canadian Cannabis CGU, European Cannabis CGU, the Canadian Cannabis Operating Segment, and European Cannabis Operating Segment forecasts are extended to a total of 4 years (and a terminal year thereafter). The Plant Propagation CGU and operating segment forecasts are extended to a total of 8.75 years (and a terminal year thereafter). ii. Terminal value growth rate: The terminal growth rate was based on historical and projected consumer price inflation, historical and projected economic indicators, and projected industry growth; iii. Post-tax discount rate: The post-tax discount rate is reflective of the CGUs and Operating Segments Weighted Average Cost of Capital (“WACC”). The WACC was estimated based on the risk-free rate, equity risk premium, beta adjustment to the equity risk premium based on a direct comparison approach, an unsystematic risk premium, and after-tax cost of debt based on corporate bond yields; and iv. Tax rate: The tax rates used in determining the future cash flows were those substantively enacted at the respective valuation date. As at March 31, 2023, management had noted the following impairment indicators: • Decline in stock price and market capitalization - As at March 31 2023, the carrying amount of the Company’s total net assets exceeded the Company’s market capitalization; and • Changes in cannabis market conditions and capital market environment, including higher rates of borrowing and lower foreign exchange rates. The following table outlines the key assumptions used in calculating the recoverable amount for each CGU and operating segment tested for impairment as at March 31, 2023 and June 30, 2022: Indefinite Life Intangible Goodwill Impairment Testing Canadian Cannabis CGU Plant Propagation European Cannabis CGU Canadian Cannabis Operating Segment Plant Propagation European Cannabis Operating Segment March 31, 2023 Terminal value growth rate 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Discount rate 16.5% 11.0% 17.0% 16.5% 11.0% 17.0% Budgeted revenue growth rate over forecast period 16.7% 10.0% 48.8% 16.5% 10.0% 48.8% Fair value less cost to dispose $258,228 $184,832 $78,612 $236,345 $184,832 $87,420 Canadian Cannabis CGU Plant Propagation International Cannabis CGU Cannabis Operating Segment Plant Propagation European Cannabis Operating Segment June 30, 2022 Terminal value growth rate 3.0% n/a 3.0% 3.0% n/a 3.0% Discount rate 15.0% n/a 16.0% 15.0% n/a 16.0% Budgeted revenue growth rate over forecast period 18.1% n/a 23.1% 18.2% n/a 23.7% Fair value less cost to dispose $319,828 n/a $48,052 $264,829 n/a $69,021 CGU impairment Canadian Cannabis CGU The Company’s Canadian Cannabis CGU represents its operations dedicated to the cultivation and sale of cannabis products within Canada and certain international markets and forms part of the Company’s Canadian Cannabis Operating Segment. Management concluded that the recoverable amount was higher than the carrying value as at March 31, 2023, and no impairment was recognized within the Canadian Cannabis CGU. Management concluded that the recoverable amount was lower than the carrying value as at June 30, 2022, and recorded impairment losses of $315.9 million. Management allocated the impairment loss based on the relative carrying amounts of the CGU’s assets at the impairment date, with no individual asset being reduced below its recoverable amount. Management allocated $258.1 million of impairment losses to the CGU’s intangible assets and $57.8 million of impairment losses to property, plant and equipment (Note 11). European Cannabis CGU The Company’s European Cannabis CGU represents its operations dedicated to the cultivation and sale of cannabis products within Europe and the Company’s European Cannabis Operating Segment. Management concluded that the recoverable amount was higher than the carrying value as at March 31, 2023, and no impairment was recognized within the European Cannabis CGU (June 30, 2022 - nil). In addition to the key assumptions noted above, forecasted earnings before interest, taxes, depreciation and amortization (EBITDA) margins (-22.7% - 36.6%) is also a key assumption in determining the recoverable amount of the European Cannabis CGU. Plant Propagation CGU The Company’s Plant Propagation represents its operations dedicated to the propagated vegetables and ornamental plants within North America and is the single CGU in the Company’s Plant Propagation Operating Segment. Management concluded that the recoverable amount was higher than the carrying value as at March 31, 2023, and no impairment was recognized within the Plant Propagation CGU. Operating segment impairment Canadian Cannabis Operating Segment Management concluded that the recoverable amount was lower than the carrying value as at March 31, 2023, and an impairment of $22.4 million was recognized within the Canadian Cannabis Operating Segment (June 30, 2022 - $43.1 million). An impairment loss of $0.8 million (June 30, 2022 - $26.4 million) was recognized against goodwill and the remaining impairment loss was allocated based on the relative carrying amounts of the operating segment’s assets at the impairment date, with no individual asset being reduced below its recoverable amount. Management allocated $19.8 million June 30, 2022 - $13.8 million) of impairment losses to the operating segment’s intangible assets and $1.8 million (June 30, 2022 - $2.9 million) of impairment losses to property, plant and equipment (Note 11). The allocation of impairment recognized to intangible assets was to the extent that that the intangible assets were not impaired beyond their recoverable amount. The fair value of the intangible assets were measured using valuation techniques including the relief from royalty method for brands and the with and without method for permits and licenses. The significant assumptions were budgeted revenue growth rate over forecast period (6% - 24.4%) forecasted earnings before interest, taxes, depreciation and amortization (EBITDA) margins (13.2% - 21.3%), discount rates (11% -17.5%), and royalty rates (2.5% - 5%). If the discount rates increased or decreased by 5%, the estimated fair value of intangible assets would increase or decrease by $4.2 million. European Cannabis Operating Segment Management concluded that the recoverable amount was higher than the carrying value as at March 31, 2023, and no impairment loss was recognized within the European Cannabis Operating Segment (International Cannabis Operating Segment: June 30, 2022 - $146.1 million).

Convertible Debentures

Convertible Debentures	9 Months Ended
	Mar. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Convertible Debentures	Convertible Debentures Accounting Policy Convertible debentures are financial instruments which are accounted for separately dependent on the nature of their components: a financial liability and an equity instrument. The identification of such components embedded within a convertible debenture requires significant judgment given that it is based on the interpretation of the substance of the contractual arrangement. Where the conversion option has a fixed conversion rate, the financial liability, which represents the obligation to pay coupon interest on the convertible debentures in the future, is initially measured at its fair value and subsequently measured at amortized cost. The residual amount is accounted for as an equity instrument at issuance. Where the conversion option has a variable conversion rate, the conversion option is recognized as a derivative liability measured at fair value through profit and loss. The residual amount is recognized as a financial liability and subsequently measured at amortized cost. The determination of the fair value is also an area of significant judgment given that it is subject to various inputs, assumptions and estimates including: contractual future cash flows, discount rates, credit spreads and volatility. Transaction costs are apportioned to the debt liability and equity components in proportion to the allocation of proceeds. $ Balance, June 30, 2021 327,931 Interest paid (25,667) Accretion 33,171 Accrued interest 22,457 Debt repurchased (163,165) Realized loss on debt repurchased 19,353 Unrealized loss on foreign exchange 12,424 Balance, June 30, 2022 226,504 Current portion (26,854) Long-term portion 199,650 Balance, June 30, 2022 226,504 Interest paid (13,305) Accretion 16,123 Accrued interest 8,956 Debt repurchased (128,706) Realized loss on debt repurchased 10,874 Unrealized loss on foreign exchange 12,125 Balance, March 31, 2023 132,571 Current portion (132,571) Long-term portion — On January 24, 2019, the Company issued $460.6 million (US$345.0 million) in aggregate principal amount of Convertible Senior Notes due 2024 (“Senior Notes”) issued at par value. Holders may convert all or any portion of the Senior Notes at any time. The Senior Notes are unsecured, mature on February 28, 2024 and bear cash interest semi-annually at a rate of 5.5% per annum. The initial conversion rate for the Senior Notes is 11.53 Common Shares per US$1,000 principal amount of Senior Notes, equivalent to an initial conversion price of approximately US$86.72 per Common Share. As of March 31, 2023 , $148.5 million (US$109.9 million) principal amount of the Senior Notes are outstanding. Holders will also have the right to require Aurora to repurchase their Senior Notes upon the occurrence of certain customary events at a purchase price equal to 100% of the principal amount of the Senior Notes to be repurchased, plus accrued and unpaid interest. The Senior Notes and any Common Shares of Aurora issuable upon conversion of the Senior Notes have not been and will not be registered under the U.S. Securities Act of 1933, as amended, or any state securities laws, or qualified for distribution by prospectus in Canada, and may not be offered or sold in the United States absent registration or an applicable exemption from such registration requirements, or sold in Canada absent an exemption from the prospectus requirements of Canadian securities laws. In accordance with IFRS 9, the equity conversion option embedded in the Senior Notes was determined to be a derivative liability, which has been recognized separately at its fair value. Subsequent changes in the fair value of the equity conversion option are recognized through profit and loss (i.e. FVTPL). The equity conversion option was classified as an option liability as it can be settled through the issuance of a variable number of shares, cash or a combination thereof, based on the exchange rate and or trading price at the time of settlement. The debt host has been recognized at its amortized cost of $276.4 million, which represents the remaining fair value allocated from total net proceeds received of $445.6 million (US$334.7 million) after $169.2 million (US$126.8 million) was allocated to the derivative liability representing the equity conversion option. Management elected to capitalize transaction costs, which are directly attributable to the issuance of the Senior Notes. These transaction costs total $15.0 million and have been netted against the principal amount of the debt. As of March 31, 2023 , $148.5 million (USD$109.9 million) ( June 30, 2022 - $269.2 million (US$208.9 million )) principal amount of the Senior Notes are outstanding. As of March 31, 2023, the conversion option had a fair value of $nil (June 30, 2022 - $nil) and the Company recognized an unrealized gain of $nil for the nine months ended March 31, 2023 (year ended June 30, 2022 - $3.1 million) on the derivative liability. The fair value of the conversion option was determined based on the Kynex valuation model with the following assumptions: share price of US$0.70 (June 30, 2022 - US$1.32), volatility of 84% (June 30, 2022 - 82%), implied credit spread of 397 bps (June 30, 2022 - 903 bps), and assumed stock borrow rate of 10% (June 30, 2022 - 10%). As of March 31, 2023, the Company has accrued interest payable of $16.9 million (June 30, 2022 - $6.6 million) on the Senior Notes. During the nine months ended March 31, 2023 the Company repurchased a total of $135.0 million (US $99.0 million) (year ended June 30, 2022 - $175.7 million (US$136.1 million) ) in principal amount of the Senior Notes at a total cost, including accrued intere st, of $130.4 million (US $95.7 million) and recognized a loss of $10.9 million within other gains (losses) in the statements of comprehensive loss. Subsequent to March 31, 2023, the Company repurchased approximately US$50.9 million aggregate principal amount of convertible senior notes (Note 32).

Loans and Borrowings

Loans and Borrowings	9 Months Ended
	Mar. 31, 2023
Financial instruments [Abstract]
Loans and Borrowings	Marketable Securities and DerivativesMarketable securities Accounting Policy Marketable securities are initially measured at fair value and are subsequently measured at fair value through profit or loss (“FVTPL”) or are designated at fair value through other comprehensive income (loss) (“FVTOCI”). The Company designates its marketable securities as financial assets measured at FVTOCI. This designation is made on an instrument by instrument basis and if elected, subsequent changes in fair value are recognized in other comprehensive (loss) income and not through profit or loss on disposition. As at March 31, 2023, the Company held the following marketable securities: Financial asset hierarchy level Level 1 Level 1 Level 1 Marketable securities designated at fair value through other comprehensive income (“FVTOCI”) Radient Choom CTT Pharmaceutical Holdings Total Note 6(a) $ $ $ $ Balance, June 30, 2021 3,010 741 — 3,751 Transfer (to) from investment in associates — (642) 289 (353) Unrealized loss on changes in fair value (1,882) (99) (86) (2,067) Balance, June 30, 2022 1,128 — 203 1,331 Disposals — — (126) (126) Unrealized loss on changes in fair value (1,128) — (77) (1,205) Balance, March 31, 2023 — — — — Unrealized gain (loss) on marketable securities Year ended June 30, 2022 OCI unrealized loss (1,882) (99) (86) (2,067) Nine months ended March 31, 2023 OCI unrealized loss (1,128) — (77) (1,205) Accounting Policy Derivatives and debentures are initially measured at fair value and are subsequently measured at FVTPL. If the transaction price does not equal to fair value at the point of initial recognition, management measures the fair value of each component of the investment and any unrealized gains or losses at inception are either recognized in profit or loss or deferred and recognized over the term of the investment, depending on whether the valuation inputs are based on observable market data. The resulting unrealized gain or loss at inception and subsequent changes in fair value are recognized in profit or loss for the period. Transaction costs, which are directly attributable to the acquisition of the investment, are expensed as incurred. Refer to Note 29 for significant judgments in determining the fair value of derivative financial instruments. As at March 31, 2023, the Company held the following derivative investments: Financial asset hierarchy level Level 2 Level 2 Level 3 Level 2 Level 3 Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) ACI Choom Investee-B High Tide Investee-C Total Note 6(b) Note 6(a) $ $ $ $ $ $ Balance, June 30, 2021 5,661 18,151 14,393 18,665 2,512 59,382 Additions — 6,000 — — — 6,000 Disposals — (18,151) — — — (18,151) Repayment — — — (997) — (997) Unrealized loss on changes in fair value (4,243) (6,000) (975) (9,226) (50) (20,494) Foreign exchange — — 543 — — 543 Balance, June 30, 2022 1,418 — 13,961 8,442 2,462 26,283 Repayment — — — (537) (2,490) (3,027) Adjustments — (211) — (211) Unrealized gain (loss) on changes in fair value (1,418) — (14,506) (580) 28 (16,476) Foreign exchange — — 680 — — 680 Balance, March 31, 2023 — — 135 7,114 — 7,249 Current portion — — — — — — Long-term portion — — 135 7,114 — 7,249 Year ended June 30, 2022 Foreign exchange — — 543 — — 543 Unrealized loss on changes in fair value (4,243) (6,000) (975) (9,226) (50) (20,494) (4,243) (6,000) (432) (9,226) (50) (19,951) Nine months ended March 31, 2023 Foreign exchange — — 680 — — 680 Unrealized gain (loss) on changes in fair value (1,418) — (14,506) (580) 28 (16,476) (1,418) — (13,826) (580) 28 (15,796) Accounting Policy Loans and Borrowings are initially recognized at fair value, net of transaction costs incurred. Loans are subsequently measured at amortized cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognized in profit or loss over the period of the borrowings using the effective interest method. Loans are derecognized from the Consolidated Statement of Financial Position when the obligation specified in the contract is discharged, cancelled, or expired. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss as finance costs. Loans are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least 12 months after the reporting period On August 25, 2022, through the acquisition of Bevo (Note 13), the Company acquired term loans under Bevo’s credit facility (the “Credit Agreement”). The changes in the carrying value of current and non-current term loan credit facilities are as follows: Term loan credit facilities $ Balance, June 30, 2022 — Acquired through business combination (Note 13) 39,697 Drawings 7,242 Accretion 1,846 Interest payments (1,504) Principal repayments (1,547) Balance, March 31, 2023 45,734 Current portion (9,571) Long-term portion 36,163 The term loans consist of the following access to funds under the credit facility: i. a $47.8 million term loan (“Term Loan”); and ii. a $8.0 million revolving line of credit (“Revolver”) Under the terms of the Credit Agreement, the Company is subject to certain customary financial and non-financial covenants and restrictions. In addition, the Credit Agreement is secured by a first-ranking security interest over substantially all the property of Bevo Farms Ltd. and its subsidiaries. As at March 31, 2023 , the Company was in compliance with all covenants relating to the Credit Agreement. Term loan As at March 31, 2023 , advances under the Term Loan were made in two tranches, with interest payments based on prime rate plus a margin. As at March 31, 2023 , the borrowing rate was 4.905%. Each tranche is scheduled to mature on January 21, 2025. Any remaining principal balance will be due at maturity. Details regarding the tranches are further discussed below: i. Tranche A provided available borrowings of $33.7 million by a way of a single advance. Under the Credit Agreement, interest is due monthly and the principal balance is repayable in equal quarterly installments of 1/60th of the amount borrowed. An additional $1.1 million was added to the loan balance when the credit agreement was revised in June 2021. As at March 31, 2023 , $27.1 million of Tranche A remains unpaid and total interest accrued and paid during the period ended March 31, 2023 was $0.4 million. ii. Tranche B provided available borrowings of $13.0 million. Interest is due monthly, and the principal balance is repayable in equal quarterly installments of 1/60th of the amount beginning on the last day of each fiscal quarter commencing September 30, 2019. As at March 31, 2023 , $10.5 million remains unpaid and total interest accrued and paid during the period ended March 31, 2023 was $0.2 million. Revolver The Revolver provided available aggregate borrowings of up to $8.0 million. Interest payments are based on prime plus a margin that ranges between 0.25% and 1.75%. As at March 31, 2023 , $7.5 million was withdrawn from the revolver loan. Total loans and borrowings principal repayments as at March 31, 2023 are as follows: $ Next 12 months 9,571 Over 1 year to 3 years 2,636 Over 3 years to 5 years 6,758 Over 5 years 26,769 Total long-term debt repayments 45,734

Lease Liabilities

Lease Liabilities	9 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Lease liabilities	Lease liabilities Accounting Policy The Company assesses whether a contract is or contains a lease at inception of the contract. A lease is recognized as a right-of-use asset and corresponding liability at the commencement date. Each lease payment included in the lease liability is apportioned between the repayment of the liability and a finance cost. The finance cost is recognized in “finance and other costs” in the consolidated statement of comprehensive loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability. Lease liabilities represent the net present value of fixed lease payments (including in-substance fixed payments); variable lease payments based on an index, rate, or subject to a fair market value renewal condition; amounts expected to be payable by the lessee under residual value guarantees; the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and payments of penalties for terminating the lease, if it is probable that the lessee will exercise that option. The Company’s lease liability is recognized net of lease incentives receivable. The lease payments are discounted using the interest rate implicit in the lease or, if that rate cannot be determined, the lessee’s incremental borrowing rate. The period over which the lease payments are discounted is the expected lease term, including renewal and termination options that the Company is reasonably certain to exercise. Subsequently, if there is a change to the expected lease term within the control of the lessee, the lease liability will be remeasured using the updated term and revised discount rate on a prospective basis. Payments associated with short-term leases and leases of low-value assets are recognized as an expense on a straight-line basis in general and administration and sales and marketing expense in the consolidated statement of comprehensive loss. Short-term leases are defined as leases with a lease term of 12 months or less. Variable lease payments that do not depend on an index, rate, or subject to a fair market value renewal condition are expensed as incurred and recognized in costs of goods sold, general and administration, or sales and marketing expense, as appropriate given how the underlying leased asset is used, in the consolidated statements of comprehensive loss. If the right-of-use asset is subsequently leased to a third party (a “sublease”), the Company will assess the classification of the sublease as to whether it is a finance or operating lease. Subleases that are classified as an operating lease will recognize lease income, while a financing lease will recognize a lease receivable and derecognize the carrying value of the right-of-use asset, with the difference recorded in profit or loss. The changes in the carrying value of current and non-current lease liabilities are as follows: $ Balance, June 30, 2021 71,619 Lease additions 1,736 Disposal of leases (6,139) Lease payments (10,025) Net lease term reduction and other items (1) (17,534) Changes due to foreign exchange rates (103) Interest expense on lease liabilities 3,433 Balance, June 30, 2022 42,987 Current portion (6,150) Long-term portion 36,837 Balance, June 30, 2022 42,987 Lease additions 555 Disposal of leases (272) Lease payments (6,709) Net lease term increase and other items (1) 10,166 Changes due to foreign exchange rates 244 Interest expense on lease liabilities 2,246 Balance, March 31, 2023 49,217 Current portion (5,413) Long-term portion 43,804 (1) As part of the Company’s restructuring activities (Note 3) and use of Sky facility by Bevo, management re-assessed the likelihood of executing renewal options of its existing leases. For the nine months ended March 31, 2023, the Company recorded a $1.6 million rent expense (year ended June 30, 2022 - $2.9 million) related to short-term leases, variable leases, and low-value leases.

Share Capital

Share Capital	9 Months Ended
	Mar. 31, 2023
Share capital, reserves and other equity interest [Abstract]
Share Capital	Share Capita Accounting Policy Share Purchase Warrants Warrants issued in foreign currencies are classified as derivative liabilities. Upon exercise, in exchange for a fixed amount of common shares, the expected cash receivable is variable due to changes in foreign exchange rates. The Company measures derivative financial liabilities at fair value through profit or loss at initial recognition and in subsequent reporting periods. Fair value gains or losses are recognized in other (losses) gains on the statement of comprehensive income. The fair value of foreign currency share purchase warrants is determined using the quoted market price on the valuation date, which is a Level 1 input. Transaction costs, which are directly attributable to the offering, are allocated to equity and classified as equity financing transaction costs. The authorized share capital of the Company is comprised of the following: i. Unlimited number of common voting shares without par value. Each Common Share carries the right to attend and vote at all general meetings of shareholders. Holders of Common Shares are entitled to receive on a pro rata basis such dividends, if any, as and when declared by the Board at its discretion from funds legally available for the payment of dividends. Upon the liquidation, dissolution or winding up of the Company these holders are entitled to receive, on a pro rata basis, the net assets of the Company after payment of debts and other liabilities, in each case subject to the rights, privileges, restrictions and conditions attaching to any other series or class of shares ranking senior in priority to or on a pro rata basis with the holders of Common Shares with respect to dividends or liquidation. The Common Shares do not carry any pre-emptive, subscription, redemption or conversion rights, nor do they contain any sinking or purchase fund provisions. ii. Unlimited number of Class “A” Shares each with a par value of $1.00. As at March 31, 2023, no Class “A” Shares were issued and outstanding. Class A shares may be issued from time to time in one or more series, and the directors may fix from time to time, before such issue, the number of Class A shares of each series and the designation, rights and restrictions attached thereto including any voting rights, dividend rights, redemption, purchase or conversion rights, sinking fund or other provisions. The Class A shares rank in priority over Common Shares and any other shares ranking by their terms junior to the Class A shares as to dividends and return of capital upon liquidation, dissolution or winding up of the Company or any other return of capital or distribution of the assets of the Company. iii. Unlimited number of Class “B” Shares each with a par value of $5.00. As at March 31, 2023, no Class “B” Shares were issued and outstanding. Class B shares may be issued from time to time in one or more series, and the directors may fix from time to time, before such issue, the number of Class B shares of each series and the designation, rights and privileges attached thereto including any voting rights, dividend rights, redemption, purchase or conversion rights, sinking fund or other provisions. The Class B shares rank in priority over Common Shares and any other shares ranking by their terms junior to the Class B shares as to dividends and return of capital upon liquidation, dissolution or winding up of the Company or any other return of capital or distribution of the assets of the Company. (b) Shares Issued and Outstanding As at March 31, 2023, 345,269,310 Common Shares (June 30, 2022 – 297,772,238) were issued and fully paid. As at March 31, 2023, the Company was obligated to issue 435,000 Common Shares with an average price per share of $0.95 for gross proceeds of $0.4 million as settlement for sales previously made under its at-the-market program (“ATM Program”). (i) Shares for business combinations During the nine months ended March 31, 2023, the Company issued 2,614,995 Common Shares with a fair value of $9.7 million to settle contingent consideration relating to milestones achieved pursuant to the business combination of Thrive. During the year ended June 30, 2022, the Company issued 2,467,421 Common Shares with a fair value of $9.2 million, in connection with the acquisition of Thrive. (ii) Shares issued for earn-out payments During the nine months ended March 31, 2023, the Company issued an aggregate of nil Common Shares for milestone payments in connection with an acquisition completed in a prior year (year ended June 30, 2022 - 193,554 Common Shares in connection with three acquisitions). (iii) Shares issued for equity financing The Company issued the following common shares in the periods indicated: US$ equivalence Nine months ended March 31, 2023 Year Ended Nine months ended March 31, 2023 Year Ended Gross proceeds $ 75,568 $ 143,887 $ 55,381 $ 113,838 Commission $ 1,422 $ 2,878 $ 1,107 $ 2,276 Net proceeds $ 74,146 $ 141,009 $ 54,274 $ 111,562 Average gross price $ 1.68 $ 5.50 $ 1.23 $ 4.35 Number of shares issued 44,986,253 26,161,388 On June 1, 2022, the Company completed an offering of 70,408,750 units of the Company (“June 2022 Offering”) for gross proceeds of approximately $218.2 million (US$172.5 million). The Company paid commissions and issuance costs of $9.9 million for net proceeds of $208.3 million. Each unit consists of one Common Share and one common share purchase warrant (“June 2022 Offering Warrant”) of the Company. Each June 2022 Offering Warrant entitles the holder to purchase one Common Share of the Company at a price of US$3.20 per share until June 1, 2025 (Note 19(c). On January 26, 2021, the Company completed an offering of 13,200,000 units (“January 2021 Unit Offering”), including an over-allotment of 1,200,000 units, for gross proceeds of $175.8 million (US$137.9 million). The Company paid commissions and issuance costs of $9.0 million for net proceeds of $166.8 million. Each unit consists of one Common Share and one-half of one Common Share purchase warrant (“January 2021 Offering Warrant”) of the Company. Each whole January 2021 Offering Warrant entitles the holder to purchase one Common Share of the Company at a price of US$12.60 per share until January 26, 2024 (Note 19(c). On November 16, 2020, the Company completed an offering of 23,000,000 units (“November 2020 Unit Offering”), including an over-allotment of 3,000,000 units, for gross proceeds of $226.2 million (US$172.5 million). The Company paid commissions and issuance costs of $11.8 million for net proceeds of $214.5 million. Each unit consists of one Common Share and one-half of one Common Share purchase warrant (“November 2020 Offering Warrant”) of the Company. Each whole November 2020 Offering Warrant entitles the holder to purchase one Common Share of the Company at a price of US$9.00 per share until March 16, 2024 (Note 19(c). (c) Share Purchase Warrants A summary of warrants outstanding is as follows: Warrants Weighted average # $ Balance, June 30, 2022 89,124,788 6.72 Balance, March 31, 2023 89,124,788 7.09 In accordance with IAS 32 - Financial Instruments: Presentation , the June 2022 Offering Warrants were determined to be derivative liabilities as the proceeds receivable upon exercise may vary due to fluctuations in the foreign exchange rates. The June 2022 Offering Warrants are recognized at their fair values based on quoted market prices with gains and losses recognized in other gains (losses) (Note 22) on the statements of comprehensive loss. Of the $208.3 million total net proceeds received, $35.6 million was allocated to the warrant derivative liabilities and $172.7 million was allocated to share capital. In accordance with IAS 32 - Financial Instruments: Presentation , the November 2020 and January 2021 Offering Warrants, which are denominated in U.S. Dollars, were determined to be derivative liabilities as the proceeds receivable upon exercise may vary due to fluctuations in the foreign exchange rates. The Offering Warrants are recognized at their fair values based on quoted market prices with gains and losses recognized in other (losses) gains (Note 22) on the statements of comprehensive loss. Of the $381.2 million total net proceeds received, $74.0 million was allocated to the warrant derivative liabilities and $307.2 million was allocated to share capital. The following summarizes the warrant derivative liabilities: US$ equivalent November 2020 Offering January 2021 Offering June Total November 2020 Offering January 2021 Offering June Total $ $ $ $ $ $ Balance, June 30, 2021 59,162 29,698 — 88,860 47,726 23,958 — 71,684 Additions — — 35,621 35,621 — — 28,164 28,164 Unrealized losses on derivative liability (55,148) (28,167) (3,869) (87,184) (44,613) (22,770) (3,520) (70,903) Balance, June 30, 2022 4,014 1,531 31,752 37,297 3,113 1,188 24,644 28,945 Unrealized losses on derivative liability (3,939) (1,486) (22,238) (27,663) (3,059) (1,155) (17,603) (21,817) Balance, March 31, 2023 75 45 9,514 9,634 54 33 7,041 7,128 The following table summarizes the warrants that remain outstanding as at March 31, 2023: Exercise Price ($) Expiry Date Warrants (#) 4.38 - 41.88 (2) January 26, 2024 - November 30, 2025 88,596,596 112.46 - 116.09 (1) August 9, 2023 to August 22, 2024 528,192 89,124,788 (1) Includes the November 2020 and January 2021 Offering Warrants exercisable at US$9.00 and US$12.60, respectively. (2) Includes the June 2022 Offering Warrants exercisable at US$3.20.

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Mar. 31, 2023
Share-based payment arrangements [Abstract]
Share-Based Compensation	Share-Based Compensation Accounting Policy Stock Options Stock options issued to employees are measured at fair value at the grant date and are recognized as an expense over the relevant vesting periods with a corresponding credit to share reserves. Stock options issued to non-employees are measured at the fair value of goods or services received or the fair value of equity instruments issued, if it is determined that the fair value of the goods or services cannot be reliably measured. The fair value of non-employee stock options is recorded as an expense at the date the goods or services are received with a corresponding credit to share reserves. Depending on the complexity of the stock option terms, the fair value of options is calculated using either the Black-Scholes option pricing model or the Binomial model. When determining the fair value of stock options, management is required to make certain assumptions and estimates related to expected lives, volatility, risk-free rate, future dividend yields and estimated forfeitures at the initial grant date. The number of options expected to vest is reviewed and adjusted at the end of each reporting period such that the amount recognized for services received as consideration for the equity instruments granted shall be based on the number of equity instruments that eventually vest. Upon the exercise of stock options, proceeds received from stock option holders are recorded as an increase to share capital and the related share reserve is transferred to share capital. Restricted Share Units (“RSUs”) and Deferred Share Units (“DSUs”) RSUs are equity-settled share-based payments. RSUs are measured at their intrinsic fair value on the date of grant based on the closing price of the Company’s shares on the date prior to the grant, and is recognized as share-based compensation expense over the vesting period with a corresponding credit to share reserves. Under IFRS, the Company’s DSUs are classified as equity-settled share-based payment transactions as they are settled in either cash or common shares at the sole discretion of Aurora. As such, the DSUs are measured in the same manner as RSUs. The amount recognized for services received as consideration for the RSUs and DSUs granted is based on the number of equity instruments that eventually vest. Upon the release of RSUs and DSUs, the related share reserve is transferred to share capital. Performance Share Units (“PSUs”) PSUs are equity-settled share-based payments and have both a service and market condition. PSUs are measured at their fair value on the grant date and are recognized as share-based compensation expense over the vesting period with a corresponding credit to share reserves. The fair value of PSUs is calculated using the Monte Carlo model which factors in the probability of achieving the market-based performance target. When determining the fair value, management is required to make certain assumptions and estimates related to volatility, risk-free rate, equity correlations between Aurora and a peer group of companies, future stock prices, and estimated forfeitures. The amount recognized for services received as consideration for the PSUs granted is based on the number of equity instruments that eventually vest. Upon the release of PSUs, the related share reserve is transferred to share capital. The Company currently has in place a “rolling maximum” or “evergreen” stock option plan (“Option Plan”), Fixed Restricted Share Unit Plan (“RSU Plan”), Fixed Performance Share Unit Plan (“PSU Plan”), and a Fixed Deferred Share Unit Plan (“DSU Plan”), which is applicable to non- employee directors only. The Board may from time to time, in its discretion and in accordance with Toronto Stock Exchange requirements, grant to directors, officers, employees and consultants, as applicable, non-transferable stock options, RSUs, PSUs and DSUs in accordance with these plans. The maximum number of Common Shares issuable pursuant to all equity-based compensation arrangements shall not, at any time, exceed 10% of the issued and outstanding Common Shares. At the Company’s Annual General and Special Meeting held on November 13, 2017 (“2017 AGM”), shareholders approved the adoption of the Option Plan . At the Company’s Annual General and Special Meeting held on November 14, 2022 (“2022 AGM”), shareholders approved amendments to the Option Plan. The Option Plan amendments provides the right for directors, officers, employees and consultants to purchase shares at a specified price (exercise price) in the future. The amendments include reducing the The Option Plan 10% “rolling” plan to 7.5% , and therefore, the number of Common Shares issuable under the Option Plan and under all other equity-based compensation arrangements shall not exceed 7.5% of the total number of issued and outstanding Common Shares. (a) Stock Options A summary of stock options outstanding is as follows: Stock Weighted Average Exercise Price # $ Balance, June 30, 2021 4,108,006 68.46 Granted 1,335,514 9.53 Expired (544,085) 30.75 Forfeited (620,152) 73.19 Balance, June 30, 2022 4,279,283 53.97 Granted 3,384,998 1.86 Expired (277,885) 90.53 Forfeited (664,893) 58.87 Balance, March 31, 2023 6,721,503 25.73 The following table summarizes the stock options that are outstanding as at March 31, 2023: Exercise Price ($) Expiry Date Weighted Average Remaining Life Options Outstanding (# ) Options Exercisable (#) 1.67 - 27.24 January 10, 2025 - September 30, 2027 4.00 5,453,045 1,521,559 38.52 - 99.60 April 12, 2023 - December 9, 2024 0.78 402,864 402,864 100.80 - 133.80 June 6, 2023 - July 12, 2024 2.49 797,429 797,429 135.00 - 163.56 September 25, 2023 - May 21, 2024 0.90 68,165 68,165 3.53 6,721,503 2,790,017 During the nine months ended March 31, 2023, the Company recorded aggregate share-based compensation expense of $2.5 million (year ended June 30, 2022 - $4.9 million) for all stock options granted and vested during the period. This expense is reflected in the share-based compensation line on the statements of comprehensive loss. Stock options granted during the respective periods highlighted below were fair valued based on the following weighted average assumptions: Nine months ended March 31, 2023 Year ended June 30, 2022 Risk-free annual interest rate (1) 3.70 % 0.95 % Expected annual dividend yield N/A — % Expected stock price volatility (2) 86.86 % 84.21 % Expected life of options (years) (3) 2.54 2.50 Forfeiture rate 20.65 % 19.99 % (1) The risk-free rate is based on Canada government bonds with a remaining term equal to the expected life of the options. (2) Volatility was estimated by using the average historical volatilities of the Company and certain competitors. (3) The expected life in years represents the period of time that options granted are expected to be outstanding. The weighted average fair value of stock options granted during the nine months ended March 31, 2023 was $0.99 per option (year ended June 30, 2022 - $3.59 per option). (b) Restricted Share Units (“RSU”) and Deferred Share Units (“DSU”) At the 2017 AGM, shareholders also approved the adoption of the RSU Plan, which was subsequently amended at the 2022 AGM. The RSU Plan was designed to provide certain executive officers and other key employees of the Company and its subsidiaries with the opportunity to acquire RSUs of the Company in order to enable them to participate in the long-term success of the Company and to promote a greater alignment of their interests with the interests of the shareholders. Under the terms of the RSU Plan, officers, employees and consultants of the Company may be granted RSUs that are released as Common Shares upon completion of the vesting period. Each RSU gives the participant the right to receive one common share of the Company. The Company is currently authorized to issue a maximum of 3,000,000 Common Shares under this plan. At the 2022 AGM, Shareholders approved amendments changing the limits from a fixed maximum plan to a rolling plan, subject to a global limit of 7.5% of the Company’s issues and outstanding Common Shares under all equity compensation plans in aggregate, and a rolling limit for all full value award plans of the Company of 4%, which includes RSU, PSU and DSU plans. At the Company’s Annual General and Special Meeting held on November 30, 2018, shareholders approved the adoption of the DSU Plan, which was subsequently amended at the 2020 AGM and again at the 2022 AGM. Under the terms of the DSU plan, non-employee directors of the Company may be granted DSUs. Each non-employee director is entitled to redeem their DSUs for period of 90 days following their termination date, being the date of their retirement from the Board. The DSUs can be redeemed, at the Company’s sole discretion, for (i) cash; (ii) Common Shares issued from treasury; (iii) common shares purchased in the open market; or (iv) any combination of the foregoing. The Company is currently authorized to issue a maximum of 500,000 Common Shares under this plan. The amendments approved at the 2022 AGM include changing from a fixed maximum plan to at rolling plan such that the maximum number of Common Share issuable do not exceed 1% of the issued and outstanding Common Shares, subject to the global limit of no more than 7.5% of the Company issued and outstanding Common Shares for all equity compensation plans in aggregate, and a rolling limit for all full value award plans of the Company of 4%, which includes RSU, PSU and DSU plans. A summary of the RSUs and DSUs outstanding are as follows: RSUs and DSUs Weighted Average Issue Price of RSUs and DSUs # $ Balance, June 30, 2021 1,040,544 16.46 Issued 761,029 6.98 Vested, released and issued (362,774) 21.01 Expired (417) 113.16 Forfeited (123,848) 10.35 Balance, June 30, 2022 1,314,534 10.26 Issued 6,728,932 1.82 Vested, released and issued (326,894) 14.25 Expired (14,099) 27.34 Forfeited (177,533) 4.77 Balance, March 31, 2023 7,524,940 2.64 (1) As of March 31, 2023, there were 6,614,487 RSUs and 910,453 DSUs outstanding (June 30, 2022 - 1,100,563 RSUs and 213,971 DSUs). During the nine months ended March 31, 2023, the Company recorded share-based compensation of $6.5 million (year ended June 30, 2022 - $5.2 million) for RSUs and DSUs granted and vested during the period. This expense is included in the share-based compensation line on the statements of comprehensive loss. The weighted average fair value of RSUs and DSUs granted in the nine months ended March 31, 2023 was $2.64 per unit (year ended June 30, 2022 – $6.98 per unit). The following table summarizes the RSUs and DSUs that are outstanding as at March 31, 2023: Weighted Average Issue Price ($) Expiry Date Outstanding (#) Vested (#) 0.93 - $8.50 Nov 3, 2023 - Nov 15, 2025 7,262,564 956,981 10.09 - 24.96 Feb 10, 2023 - Feb 10, 2025 258,247 123,078 $90.12 - $113.16 N/A 4,129 4,129 7,524,940 1,084,188 (c) Performance Share Units (“PSUs”) At the 2020 AGM, shareholders approved the adoption of the PSU Plan, which was subsequently amended at the 2022 AGM. Under the terms of the PSU Plan, officers, employees and eligible consultants of the Company may be granted PSUs that are released as Common Shares upon successful completion of certain stated performance conditions. At the 2022 AGM, Shareholders approved amendments changing the limits from a fixed maximum plan to a rolling plan, subject to a global limit of 7.5% of the Company’s issues and outstanding Common Shares under all equity compensation plans in aggregate, and a rolling limit for all full value award plans of the Company of 4%, which includes RSU, PSU and DSU plans. A summary of the PSUs outstanding is as follows: PSUs Weighted Average Issue Price of PSUs # $ Balance, June 30, 2021 387,369 10.06 Issued 441,233 7.81 Vested, released and issued (12,723) 8.22 Forfeited (121,508) 9.31 Balance, June 30, 2022 694,371 10.26 Issued 1,734,746 1.87 Vested, released and issued (3,626) 2.16 Forfeited (117,270) 5.44 Balance, March 31, 2023 2,308,221 3.77 The following table summarizes the PSUs that are outstanding as at March 31, 2023: Weighted Average Issue Price ($) Expiry Date Outstanding (#) Vested (#) $1.87 - $10.09 Sep 10, 2023 - Nov 15, 2025 2,304,942 560 $13.35 - $23.96 Dec 8, 2023 - Feb 11, 2024 3,279 — 2,308,221 560 During the nine months ended March 31, 2023, the Company recorded share-based compensation of $1.7 million (year ended June 30, 2022 - $1.6 million), for PSUs granted during the period. This expense is included in the share-based compensation line on the statements of comprehensive loss. PSUs granted during the nine months ended March 31, 2023 were fair valued based on the following weighted average assumptions: Nine months ended March 31, 2023 Year ended June 30, 2022 Risk-free annual interest rate (1) 3.99 % 1.23 % Dividend yield — % — % Expected stock price volatility (2) 94.04 % 38.23 % Expected stock price volatility of peer group (2) 86.71 % 28.74 % Expected life of options (years) (3) 3.00 3.00 Forfeiture rate 16.98 % 10.30 % Equity correlation against peer group (4) 49.74 % 47.51 % (1) The risk-free rate is based on Canada government bonds with a remaining term equal to the expected life of the PSUs. (2) Volatility was estimated by using the 20-day VWAP historical volatility of Aurora and the peer group of companies. (3) The expected life in years represents the period of time that the PSUs granted are expected to be outstanding. (4) The equity correlation is estimated by using 1-year historical equity correlations for the Company and the peer group of companies.

Loss Per Share

Loss Per Share	9 Months Ended
	Mar. 31, 2023
Earnings per share [abstract]
Loss Per Share	Loss Per Share Accounting Policy The Company calculates basic (loss) earnings per share by dividing net (loss) income by the weighted average number of common shares outstanding during the period. Diluted (loss) earnings per share is determined by adjusting profit or loss attributable to common shareholders and the weighted average number of common shares outstanding, for the effects of all dilutive potential common shares, which comprise convertible debentures, RSU, DSU, warrants and share options issued. The following is a reconciliation of basic and diluted loss per share: Basic and diluted loss per share Nine months ended March 31, 2023 Year ended June 30, 2022 Net loss attributable to Aurora shareholders ($198,997) ($1,717,624) Weighted average number of Common Shares outstanding 322,735,165 214,912,605 Basic loss per share ($0.62) ($7.99) Diluted loss per share is the same as basic loss per share as the issuance of shares on the exercise of convertible debentures, RSU, DSU, PSU, warrants and share options is anti-dilutive.

Other (Losses) Gains

Other (Losses) Gains	9 Months Ended
	Mar. 31, 2023
Analysis of income and expense [abstract]
Other (Losses) Gains	Other (Losses) Gains Nine months ended March 31, 2023 Year ended June 30, 2022 $ $ Share of net income from investment in associates 8 33 (293) Loss on extinguishment of derivative investment 6(a) — (9,096) Unrealized loss on derivative investments 7(b) (15,796) (19,951) Unrealized gain on derivative liability 19(c) 27,663 90,263 Unrealized gain (loss) on changes in contingent consideration fair value 29 5,238 (5) Gain (loss) on disposal of assets held for sale and property, plant and equipment 12 (914) 373 Contract termination fee 26(b) (2,750) — Government grant income 5 — 10,757 Provisions (4,145) (3,372) Realized loss on repurchase of convertible debt 16 (10,874) (19,353) Other losses (3,564) (2,235) Total other (losses) gains (5,109) 47,088

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	9 Months Ended
	Mar. 31, 2023
Statement of cash flows, additional disclosures [Abstract]
Supplemental Cash Flow Information	Supplemental Cash Flow Information The changes in non-cash working capital are as follows: Nine months ended March 31, 2023 Year ended June 30, 2022 $ $ Accounts receivable 5,528 18,335 Biological assets (52,447) (78,000) Inventory 49,028 99,068 Prepaid and other current assets (16,373) 2,675 Accounts payable and accrued liabilities (8,064) 6,765 Income taxes payable 98 331 Deferred revenue (1,612) (319) Provisions (1,282) 2,213 Other current liabilities 8 1,584 Changes in operating assets and liabilities (25,116) 52,652 Additional supplementary cash flow information is as follows: Nine months ended March 31, 2023 Year ended June 30, 2022 $ $ Property, plant and equipment in accounts payable (193) 910 Right-of-use asset additions 555 1,340 Amortization of prepaids 19,901 33,511 Interest paid 16,933 27,725 Interest received (1,949) 379 Included in restricted cash as of March 31, 2023 is $3.4 million (June 30, 2022 - $3.4 million) attributed to collateral held for letters of credit and corporate credit cards, $6.0 million (June 30, 2022 - nil) related to the Bevo acquisition, $20.7 million (June 30, 2022 - $15.0 million) for self- insurance, $0.1 million (June 30, 2022 - $0.2 million) attributed to international subsidiaries, and $35.7 million (June 30, 2022 - $32.4 million) of funds reserved for the segregated cell program for insurance coverage.

Income Taxes

Income Taxes	9 Months Ended
	Mar. 31, 2023
Income taxes [Abstract]
Income Taxes	Income Taxes Accounting Policy Tax expense recognized in profit or loss comprises the sum of current and deferred taxes not recognized in other comprehensive (loss) income or equity. Current tax assets and liabilities Current tax assets and/or liabilities comprise those claims from, or obligations to, fiscal authorities relating to the current or prior reporting periods that are unpaid at the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted at the end of the reporting period. Current tax assets arise when the amount paid for taxes exceeds the amount due for the current and prior periods. Deferred tax assets and liabilities Deferred taxes are calculated using the liability method on temporary differences between the carrying amounts of assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are calculated, without discounting, at tax rates that are expected to apply to their respective periods of realization, provided they are enacted or substantively enacted at the end of the reporting period. Deferred tax liabilities are always provided for in full. Deferred tax assets are recognized to the extent that it is probable that they will be able to be utilized against future taxable income. Deferred tax assets and liabilities are offset only when the Company has a right and intention to offset current tax assets and liabilities from the same taxation authority. Changes in deferred tax assets or liabilities are recognized as a component of tax income or expense in profit or loss, except where they relate to items that are recognized in other comprehensive income or equity, in which case the related deferred tax is also recognized in other comprehensive income or equity, respectively. Significant estimates are required in determining the Company’s provision for income taxes and uncertain tax positions. Some of these estimates are based on interpretations of existing tax laws or regulations. Various internal and external factors may have favorable or unfavorable effects on the Company’s future effective tax rate. These factors include, but are not limited to, changes in tax laws, regulations and/or rates, changing interpretations of existing tax laws or regulations, changes in estimates of prior years’ items, results of tax audits by tax authorities, future levels of research and development spending, changes in estimates related to repatriation of undistributed earnings of foreign subsidiaries, and changes in overall levels of pre-tax earnings. The realization of the Company’s deferred tax assets is primarily dependent on whether the Company is able to generate sufficient capital gains and taxable income prior to expiration of any loss carry forward balance. A valuation allowance is provided when it is more likely than not that a deferred tax asset will not be realized. The assessment of whether or not a valuation allowance is required often requires significant judgment with regard to management’s assessment of the long-range forecast of future taxable income and the evaluation of tax planning initiatives. Adjustments to the deferred tax valuation allowances are made to earnings in the period when such assessments are made. The Company records tax benefits for all years subject to examination based upon management’s evaluation of the facts, circumstances and information available at the reporting date. There is inherent uncertainty in quantifying income tax positions. The Company has recorded tax benefits for those tax positions where it is more likely than not that a tax benefit will result upon ultimate settlement with a tax authority that has all relevant information. For those income tax positions where it is not more likely than not that a tax benefit will result, no tax benefit has been recognized in the consolidated financial statements. The net tax provision differs from that expected by applying the combined federal and provincial tax rates of 27.0% (June 30, 2022 - 27.0%) to income (loss) before income tax for the following items: March 31, 2023 June 30, 2022 $. $ Income (loss) before tax (221,532) (1,720,120) Combined federal and provincial rate 27.0 % 27.0 % Expected tax recovery (59,814) (464,432) Change in estimates from prior year (23) 401 Foreign exchange (2,637) 1,381 Non-deductible expenses 5,715 9,033 Non-deductible (non-taxable) portion of capital items (7,469) (19,518) Goodwill and other impairment items 612 246,177 Tax impact on divestitures 3,076 — Difference in statutory tax rate 6,655 24,346 Effect of change in tax rates (99) (385) Changes in deferred tax benefits not recognized 38,747 200,856 Income tax recovery (15,237) (2,141) Deferred taxes reflect the tax effects of temporary differences between the carrying amounts of asset and liabilities for financial reporting purposes and their tax values. Movements in deferred tax assets (liabilities) at March 31, 2023 and June 30, 2022 are comprised of the following: Balance, June 30, 2022 Deferred tax assets (liabilities) assumed from acquisition Recovered through (charged to) earnings Recovered through Recovered through (charged to) equity Balance, March 31, 2023 $ $ $ $ $ $ Deferred tax assets Non-capital losses 24,691 839 5,924 965 (516) 31,903 Capital Losses — — 142 — — 142 Finance costs 10 133 (25) — 118 Investment tax credit 1,282 — — — — 1,282 Property, plant and equipment — — — — — — Derivatives 26 — — — — 26 Leases 8,718 — (2,228) 39 — 6,529 Others 5,538 — (5,537) — — 1 Total deferred tax assets 40,265 972 (1,724) 1,004 (516) 40,001 Deferred tax liabilities Convertible debenture (11,896) — 8,494 — — (3,402) Marketable securities — — — — — — Investment in associates (8) — (4) — — (12) Derivatives — — — — — — Intangible assets (10,920) (1,581) 449 (572) — (12,624) Property, plant and equipment (4,969) (15,304) 4,427 (419) — (16,265) Inventory (11,648) — 6,441 (11) — (5,218) Biological assets (3,686) (407) 2,025 (2) — (2,070) Others — 49 (1,704) — — (1,655) Total deferred tax liabilities (43,127) (17,243) 20,128 (1,004) — (41,246) Net deferred tax liabilities (2,862) (16,271) 18,404 — (516) (1,245) Balance, June 30, 2021 (Charged to) / recovered through earnings (restatement) Recovered through (charged to) earnings Recovered through Recovered through (charged to) equity Balance, Jun 30, 2022 $ $ $ $ $ $ Deferred tax assets Non-capital losses 110,085 3,062 (85,288) (975) (2,193) 24,691 Capital losses 451 — (451) — — — Finance costs 813 — (803) — — 10 Investment tax credit 1,471 — (189) — — 1,282 Derivatives 734 — (708) — — 26 Leases 14,937 — (6,219) — — 8,718 Others 5,455 — 83 — — 5,538 Total deferred tax assets 133,946 3,062 (93,575) (975) (2,193) 40,265 Deferred tax liabilities Convertible debenture (29,627) — 17,731 — — (11,896) Investment in associates 1,409 (1) (1,416) — — (8) Derivatives (393) — 393 — — — Intangible assets (78,900) (4,478) 71,880 578 — (10,920) Property, plant and equipment (15,239) (558) 10,398 430 — (4,969) Inventory (8,296) (857) (2,466) (29) — (11,648) Biological assets (2,900) (30) (752) (4) — (3,686) Others — — — — — — Total deferred tax liabilities (133,946) (5,924) 95,768 975 — (43,127) Net deferred tax liabilities — (2,862) 2,193 — (2,193) (2,862) Deferred tax assets (liabilities) as presented in the Consolidated Statements of Financial Position are as follows: March 31, 2023 June 30, 2022 $ $ Deferred tax assets 15,500 — Deferred tax liabilities (16,745) (2,862) Net deferred tax liabilities (1,245) (2,862) Deferred tax assets have not been recognized with respect to the following deductible temporary differences: March 31, 2023 June 30, 2022 $ $ Non-capital losses carried forward 1,267,104 1,159,836 Investment in associates 1,240 47,983 Capital losses 186,093 135,259 Property, plant, and equipment 581,993 584,013 Intangible assets 60,219 37,953 Goodwill 31,728 32,755 Marketable Securities 25,075 23,744 Investment tax credits 6,696 5,021 Derivatives 22,164 12,722 Capital lease obligations 15,970 1,553 Other 56,776 37,365 2,255,058 2,078,204

Related Party Transactions

Related Party Transactions	9 Months Ended
	Mar. 31, 2023
Related party [Abstract]
Related Party Transactions	Related Party Transactions Accounting Policy The Company considers a person or entity as a related party if they are a member of key management personnel including their close relatives, an associate or joint venture, those having significant influence over the Company, as well as entities that are under common control or controlled by related parties. The Company’s key management personnel have the authority and responsibility for planning, directing and controlling the activities of the Company and consists of the Company’s executive management team and management directors. Compensation expense for key management personnel was as follows: Nine months ended Year ended March 31, 2023 June 30, 2022 $ $ Short-term employment benefits (1) 5,454 7,109 Long-term employment benefits 31 — Termination benefit 489 308 Directors’ fees (2) 273 335 Share-based compensation (3) 8,886 11,026 Total management compensation (4) 15,133 18,778 (1) Includes meeting fees and committee chair fees. (2) Share-based compensation represent the fair value of options granted and vested to key management personnel and directors of the Company under the Company’s share-based compensation plans (Note 20). (3) As of March 31, 2023, $1.2 million is payable or accrued for key management compen sation (June 30, 2022 - $1.6 million). In connection with the acquisition of all of the issued and outstanding shares of CannaHealth, the Company paid $21.9 million to the minority interest of a consolidated subsidiary. The allocation of the consideration paid was determined to be solely deferred compensation, which is being amortized over a five year period. During the nine months ended March 31, 2023, the Company recognized amortization expense of $1.9 million in the consolidated statements of loss and comprehensive loss. The following is a summary of the significant transactions with related parties: Nine months ended Year ended March 31, 2023 June 30, 2022 $ $ Production costs (1) 2,546 4,310 (1) Production costs incurred with (i) Capcium and its subsidiary Gelcan, a company where Aurora held significant influence; and (ii) Sterigenics Radiation Technologies (“Sterigenics”, formerly Iotron Industries Canada Inc.), was an associate of the Company’s joint venture company. Aurora does not have the authority or ability to exert power over either Capcium or Sterigenics’ financial and/or operating decisions (i.e. control). During the three months ended December 31, 2022 the Company paid $2.8 million to terminate the manufacturing agreement which was recognized in other gains (losses) on the consolidated statement of comprehensive loss. After the termination of the manufacturing agreement,Gelcan and Sterigenics are no longer related parties. The following amounts were receivable from (payable to) related parties: March 31, 2023 June 30, 2022 $ $ Production costs with investments in associates (1) (79) 439 (1) Production costs incurred with (i) Gelcan Corporation. (“Gelcan”), a company that manufactures softgels; and (ii) Sterigenics Radiation Technologies (“Sterigenics”, formerly Iotron Industries Canada Inc.). Pursuant to a manufacturing agreement, the Company was contractually committed to purchase a minimum number of softgels each calendar year. During the three months ended December 31, 2022 the Company paid $2.8 million to terminate the manufacturing agreement which was recognized in other gains (losses) on the consolidated statement of comprehensive loss.After the termination of the manufacturing agreement,Gelcan and Sterigenics are no longer related parties. These transactions are in the normal course of operations and are measured at the exchange value, being the amounts agreed to by the parties.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Mar. 31, 2023
Other provisions, contingent liabilities and contingent assets [Abstract]
Commitments and Contingencies	Provisions Accounting Policy Restructuring Provision A restructuring provision is recognized when the Company has developed a detailed formal plan for the restructuring and has raised a valid expectation that it will carry out the restructuring by starting to implement the plan or announcing its main features to those individuals who are affected by it. The measurement of a restructuring provision includes only the direct expenditures arising from the restructuring, which reflect amounts that are both necessarily entailed by the restructuring and not associated with the ongoing activities of the entity. Loan Loss Provision The loan loss provision originates from the operations of the insurance company incorporated by the Company, for self insurance related to properties. A loan loss provision is an estimate for known reported losses and loss expenses plus a provision for losses incurred but not reported. These amounts are based upon estimates or losses reported by loss adjusters plus an estimate for losses incurred but not reported in accordance with the recommendations of an independent actuary using the past experience of the Company and industry data.s, offset by actual claims paid. Changes in the loan loss provision are reflected in the consolidated statements of loss and comprehensive loss. During the year ended June 30, 2022 the Company announced an operational efficiency plan including the centralization of the Company’s Canadian manufacturing processes to the Aurora River facility and the resultant closure of the western Canada manufacturing facility. In addition, with the repositioning of the Company’s production footprint and its shift toward a premium product portfolio, the Company announced the closure of Aurora Sky, Valley, Anandia and Whistler Alpha Lake facilities. The restructuring includes a reduction to the number of corporate and production level employees across the organization in an effort to reduce spending. During the nine months ended March 31, 2023, the Company recorded restructuring charges of $0.5 million (year ended June 30, 2022 - $2.8 million) relating to workforce reductions associated with the closure of production facilities. The provisions below represent the present value of the best estimate of the future outflow of economic benefits that will be required to settle the expected liabilities and may vary as a result of new events affecting the amounts that will need to be paid. Restructuring Loan Loss Provision Other Total $ $ $ Balance, June 30, 2021 — 78 — 78 Remeasurement 2,752 3,535 800 7,087 Settlements (1,755) — — (1,755) Balance, June 30, 2022 997 3,613 800 5,410 Remeasurement 513 832 8 1,353 Settlements (1,510) — (800) (2,310) Balance, March 31, 2023 — 4,445 8 4,453 (a) Claims and Litigation From time to time, the Company and/or its subsidiaries may become defendants in legal actions and the Company intends to take appropriate action with respect to any such legal actions, including by defending itself against such legal claims as necessary. Other than the claims described below, as of the date of this report, Aurora is not aware of any other material or significant claims against the Company. On November 21, 2019, a purported class action proceeding was commenced in the United States District Court for the District of New Jersey against the Company and certain of its current and former directors and officers on behalf of persons or entities who purchased, or otherwise acquired, publicly traded Aurora securities between October 23, 2018 and February 6, 2020. An amended complaint was filed on September 21, 2020 which alleges, inter alia, that the Company and certain of its current and former officers and directors violated the federal securities laws by making false or misleading statements, materially overstated the demand and potential market for the Company’s consumer cannabis products; that the Company’s ability to sell products had been materially impaired by extraordinary market oversupply, that the Company’s spending growth and capital commitments were slated to exceed our revenue growth; that the Company had violated German law mandating that companies receive special permission to distribute medical products exposed to regulated irradiation techniques, and that the foregoing, among others, had negatively impacted the Company’s business, operations, and prospects and impaired the Company’s ability to achieve profitability. A motion to dismiss was filed on November 20, 2020 and granted by the court on July 7, 2021, however, the plaintiffs were given an opportunity to file a second amended complaint no later than September 7, 2021. Pursuant to the July 7, 2021 order, the plaintiffs filed a second amended complaint on September 7, 2021 which included new allegations pertaining to certain alleged financial misrepresentation and improper revenue recognition by the Company. The Company subsequently filed a motion to dismiss on December 6, 2021 and a reply to plaintiffs’ opposition on March 25, 2022. Again, on a Judgement dated September 23, 2022 the Court granted the second motion to dismiss the case in favour the Company. The motion was granted without prejudice. The plaintiff’s counsels re-filed a third statement of claim on November 7, 2022 and the re-stated claim was received by Aurora formally on November 8, 2022. The Company filed a third further motion to dismiss on January 6, 2023, to which the plaintiffs have filed an opposition brief and the Company subsequently filed a reply. While this matter is ongoing, the Company disputes the allegations and intends to continue to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matters described above. The Company and its subsidiary, ACE, have been named in a purported class action proceeding which commenced on June 16, 2020 in the Province of Alberta in relation to the alleged mislabeling of cannabis products with inaccurate THC/CBD content. The class action involves a number of other parties including Aleafia Health Inc., Hexo Corp, Tilray Canada Ltd., among others, and alleges that upon laboratory testing, certain cannabis products were found to have lower THC potency than the labeled amount, suggesting, among other things, that plastic containers may be leeching cannabinoids. While this matter is ongoing, the Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matter described above. A claim was commenced by a party to a former term sheet on June 15, 2020 with the King's Bench of Alberta against Aurora and a former officer alleging a claim of breach of obligations under said term sheet, with the plaintiff seeking $18.0 million in damages. While this matter is ongoing, the Company believes the action to be without merit and intends to defend the claim. On August 10, 2020, a purported class action lawsuit was filed with the King's Bench of Alberta against Aurora and certain executive officers in the Province of Alberta on behalf of persons or entities who purchased, or otherwise acquired, publicly traded Aurora securities and suffered losses as a result of Aurora releasing statements containing misrepresentations during the period of September 11, 2019 and December 21, 2019. Chambers appointment has been scheduled for January 2024. The Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matter described above. On January 4, 2021, a civil claim was filed with the King’s Bench of Alberta against Aurora and Hempco by a former landlord regarding unpaid rent in the amount of $8.9 million, representing approximately $0.4 million for rent in arrears and costs, plus $8.5 million for loss of rent and remainder of the term. The Company filed a statement of defense on March 24, 2021. While this matter is ongoing, the Company intends to continue to defend against the claims. The Company, its subsidiary ACE, and MedReleaf Corp. (which amalgamated with ACE in July 2020) have been named in a purported class action proceeding commenced on November 15, 2022 in the Ontario Superior Court of Justice. The purported class action claims that the Company failed to warn of certain risks purported to be associated with the consumption of cannabis. The Statement of Claim was served upon the Company on November 22, 2022. The Company disputes the allegations and intends to defend against the claims. A claim was commenced by a former employee of Aurora against Aurora Cannabis Enterprises Inc. and another former employee of Aurora (the “Defendant Employee”). The plaintiffs claim that the Defendant Employee entered a lease for a property owned by the plaintiffs in January 2017 and states that Aurora was a guarantor for the Defendant Employee. The claim states that the Defendant Employee left the property and caused damage. The plaintiffs further claim outstanding rent and legal fees. There is no record of any documentation of Aurora being a party to any such relationship. The Defendant Employee has been noted in default by the plaintiff and Aurora has filed and served a Third-Party Notice against the Defendant Employee. The Company disputes the allegations and intends to defend against the claims. A Notice of Application was sent to the court for filing in which Thrive is requesting an Order to wind up the joint venture with Canary RX Inc., being 2755757 Ontario Inc. dba Venn Cannabis (the "Joint Venture") or alternatively, for Canary Rx to purchase Thrive’s shares of the Joint Venture at a fair market value. This matter was settled, subsequent to March 31, 2023 in which the parties executed a Release and Settlement agreement dated April 28, 2023. The Company is subject to litigation and similar claims in the ordinary course of our business, including claims related to employment, human resources, product liability and commercial disputes. The Company has received notice of, or are aware of, certain possible claims against us where the magnitude of such claims is negligible, or it is not currently possible for us to predict the outcome of such claims, possible claims or lawsuits due to various factors including: the preliminary nature of some claims; an incomplete factual record; and the unpredictable nature of opposing parties and their demands. Management is of the opinion, based upon legal assessments and information presently available, that it is unlikely that any of these claims would result in liability to the Company, to the extent not provided for through insurance or otherwise, would have a material effect on the consolidated financial statements, other than the claims described above. In respect of the aforementioned claims, as at March 31, 2023 the Company has recognized total provisions of $1.0 million (June 30, 2022 - nil) in provisions on the consolidated statements of financial position and a settlement accrual for $1.0 million (June 30, 2022 - nil) in accounts payable and accrued liabilities on the consolidated statements of financial position. (b) Commitments (i) Pursuant to a manufacturing agreement, the Company was contractually committed to purchase a minimum number of softgels each calendar year. During the nine months ended March 31, 2023 the Company paid $2.8 million to terminate the manufacturing agreement which was recognized in other gains (losses) on the consolidated statements of comprehensive loss. (ii) The Company has various lease commitments related to various office space, production equipment, vehicles, facilities and warehouses expiring up to June 2033. The Company has certain leases with optional renewal terms that the Company may exercise at its option.

Revenue

Revenue	9 Months Ended
	Mar. 31, 2023
Revenue from contracts with customers [Abstract]
Revenue	Revenue Accounting Policy The Company generates revenue primarily from the sale of cannabis, cannabis related products, plant propagation and provision of services. The Company uses the following five-step contract-based analysis of transactions to determine if, when and how much revenue can be recognized: 1. Identify the contract with a customer; 2. Identify the performance obligation(s) in the contract; 3. Determine the transaction price; 4. Allocate the transaction price to the performance obligation(s) in the contract; and 5. Recognize revenue when or as the Company satisfies the performance obligation(s). Revenue from the sale of cannabis is generally recognized when control over the goods has been transferred to the customer. Payment for medical sales is typically due prior to shipment. Payment for wholesale transactions is due within a specified time period as permitted by the underlying agreement and the Company’s credit policy upon the transfer of goods to the customer. The Company generally satisfies its performance obligation and transfers control to the customer upon delivery and acceptance by the customer. Revenue is recorded at the estimated amount of consideration to which the Company expects to be entitled. Revenue from plant propagation is recognized at a point in time when control of the goods is transferred to the customer, at an amount which reflects the consideration to which the Company expects to be entitled to in exchange for those goods. The Company goods consist of propagation seedlings and bedding plants. The sale is completed upon delivery as the Company bears the responsibility of transportation and related costs. For bill-and-hold arrangements, revenue is recognized before delivery but only upon transfer of control of the good to the customer. Control is transferred to the customer when the substance of the bill-and-hold arrangement is substantive, the Company cannot sell the goods to another customer, the goods can be identified separately and are ready for physical transfer to the customer. Service revenues, including patient referral services, are recognized over a period of time as performance obligations are completed. Payment of the transaction price for patient counselling is typically due prior to the services being rendered and therefore, the transaction price is recognized as a contract liability, or deferred revenue, when payment is received. Contract liabilities are subsequently recognized into revenue as or when the Company fulfills its performance obligation. Effective October 17, 2018, Canada Revenue Agency (“CRA”) began levying an excise tax on the sale of medical and consumer cannabis products. The Company becomes liable for these excise duties when cannabis products are delivered to the customer. The excise taxes payable is the higher of (i) a flat-rate duty which is imposed when a cannabis product is packaged, and (ii) an advalorem duty that is imposed when a cannabis product is delivered to the customer. Effective May 1, 2019, excise tax calculated on edible cannabis products, cannabis extracts and cannabis topicals will prospectively be calculated as a flat rate based on the quantity of total tetrahydrocannabinol (THC) contained in the final product. There were no changes in the legislation in calculating excise taxes for fresh cannabis, dried cannabis, seeds and plants. Where the excise tax has been billed to customers, the Company has reflected the excise tax as part of revenue in accordance with IFRS 15. Net revenue from sale of goods, as presented on the consolidated statements of comprehensive (loss) income, represents revenue from the sale of goods less applicable excise taxes. Given that the excise tax payable/paid to CRA cannot be reclaimed and is not always billed to customers, the Company recognizes that the excise tax is an operating cost that affects gross margin to the extent that it is not recovered from its customers. For certain sale of goods in which the Company earns a manufacturing fee, the Company records net revenue as an agent on the basis that the Company does not control pricing or bear inventory or credit risk. The Company generates revenue from the transfer of goods and services over time and at a point-in-time from the revenue streams below. Net revenue from sale of goods is reflected net of actual returns and estimated variable consideration for future returns and price adjustments of $3.0 million for the nine months ended March 31, 2023 (year ended June 30, 2022 - $4.3 million). The estimated variable consideration is based on historical experience and management’s expectation of future returns and price adjustments. As of March 31, 2023, the net return liability for the estimated variable revenue consideration was $1.6 million (June 30, 2022 - $2.3 million) and is included in deferred revenue on the consolidated statements of financial position. Nine months ended March 31, 2023 Point-in-time Over-time Total $ $ $ Cannabis Revenue from sale of goods 174,815 — 174,815 Revenue from provision of services — 1,088 1,088 Excise taxes (21,617) — (21,617) Cannabis net revenue 153,198 1,088 154,286 Plant propagation Revenue from sale of goods 20,682 — 20,682 Net revenue 173,880 1,088 174,968 Year ended June 30, 2022 Point-in-time Over-time Total $ $ $ Cannabis Revenue from sale of goods 251,607 — 251,607 Revenue from provision of services — 1,696 1,696 Excise taxes (31,964) — (31,964) Net revenue 219,643 1,696 221,339

Segmented Information

Segmented Information	9 Months Ended
	Mar. 31, 2023
Operating segments [Abstract]
Segmented Information	Segmented Information Accounting Policy Operating segments are components of the Company that engage in business activities which generate revenues and incur expenses (including intercompany revenues and expenses related to transactions conducted with other components of the Company). The operations of an operating segment are distinct and the operating results are regularly reviewed by the chief operating decision maker (“CODM”) for the purposes of resource allocation decisions and assessing its performance. Reportable segments are Operating segments whose revenues or profit/loss or total assets exceed ten percent or more of those of the combined entity. Key measures used by the CODM to assess performance and make resource allocation decisions include revenues, gross profit and net (loss) income. The Company’s operating results are divided into three reportable segments plus corporate. The three reportable segments are (i) Canadian Cannabis; (ii) EU Cannabis and (iii) Plant Propagation During the nine months ended March 31, 2023, the Company changed its internal management reporting which resulted in a change in how CGU’s are allocated between the Canadian Cannabis operating segment and the previously reported International Cannabis operating segment. As a result, the International Cannabis operating segment now only represents the European Union (“EU”) and sales to export markets from Canada are now within the Canadian Cannabis segment. Additionally, with the acquisition of Bevo (Note 13), the Company determined this is a reportable segment. Accordingly, Management has identified the following three reportable operating segments: (i) Canadian Cannabis; (ii) European Cannabis and (iii) Plant Propagation. Operating Segments Canadian Cannabis EU Cannabis Plant Propagation Corporate (1) Total $ $ $ $ Nine months ended March 31, 2023 Net revenue 129,918 24,369 20,681 — 174,968 Gross profit (loss) before fair value adjustments 12,174 10,616 1,343 24,133 Selling, general, and administrative expense 94,364 12,147 14,344 1,784 122,639 Loss before taxes (156,199) (23,162) (39,245) (2,926) (221,532) Year ended June 30, 2022 Net revenue 159,923 61,372 — 44 221,339 Gross profit (loss) before fair value adjustments (23,411) 32,015 — 22 8,626 Selling, general and administrative expense 140,469 17,541 — 17,227 175,237 Loss before taxes (1,559,855) (14,124) — (146,141) (1,720,120) (1) Net (loss) income under the Corporate allocation includes fair value gains and losses from investments in marketable securities, derivatives and investment in associates. Corporate and administrative expenditures such as regulatory fees, share based compensation and financing expenditures relating to debt issuances are also included under Corporate. Geographical Segments Canada EU Other Total $ $ $ $ Non-current assets March 31, 2023 375,179 41,866 105 417,150 June 30, 2022 267,438 41,080 — 308,518 Nine months ended March 30, 2023 Net revenue 150,599 24,369 — 174,968 Gross profit (loss) before fair value adjustments 13,517 10,616 — 24,133 Year ended June 30, 2022 Net revenue 159,819 61,520 — 221,339 Gross profit (loss) before fair value adjustments (23,640) 32,266 — 8,626 There were no single customers that contributed 10% or more to the Company’s net revenue arising from the Canadian Cannabis operating segment for the nine months ended March 31, 2023. There were no single customers that contributed 10% or more to the Company’s net revenue arising from the EU operating segment for the nine months ended March 31, 2023 (year ended June 30, 2022 - nil).

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Mar. 31, 2023
Fair value measurement [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments Accounting Policy Fair Value Hierarchy Financial instruments recorded at fair value are classified using a hierarchy that categorizes into three levels the inputs to valuation techniques used to measure fair value. The three levels of hierarchy are: Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities; Level 2 - Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly; and Level 3 - Inputs for the asset or liability that are not based on observable market data. The individual fair values attributed to the different components of a financing transaction, notably marketable securities, derivative financial instruments, convertible debentures and loans, are determined using valuation techniques. The Company uses judgment to select the methods used to make certain assumptions and derive estimates. Significant judgment is also used when attributing fair values to each component of a transaction upon initial recognition, measuring fair values for certain instruments on a recurring basis and disclosing the fair values of financial instruments subsequently carried at amortized cost. These valuation estimates could be significantly different because of the use of judgment and the inherent uncertainty in estimating the fair value of instruments that are not quoted or observable in an active market. Financial instruments are measured either at fair value or at amortized cost. The table below lists the valuation methods used to determine fair value of each financial instrument. Fair Value Method Financial Instruments Measured at Fair Value Marketable securities Closing market price of common shares as of the measurement date (Level 1) Derivatives Closing market price (Level 1) or Black-Scholes, Binomial, Monte-Carlo & FINCAD valuation model (Level 2 or 3) Contingent consideration payable Discounted cash flow model (Level 3) Derivative liability Closing market price of warrants (Level 1) or Kynex valuation model (Level 2) Financial Instruments Measured at Amortized Cost Cash and cash equivalents, restricted cash, accounts receivable, loans receivable Carrying amount (approximates fair value due to short-term nature) Accounts payable and accrued liabilities, other current and long-term liabilities Carrying amount (approximates fair value due to short-term nature) Lease receivable, convertible debentures, loans and borrowings, and lease liabilities. Carrying value discounted at the effective interest rate approximates fair value The following is a continuity schedule of contingent consideration payable: Thrive Bevo Other Total $ $ $ $ Balance, June 30, 2021 — — 250 250 Additions 14,371 — — 14,371 Unrealized gain (loss) from changes in fair value — — — — Payments — — (250) (250) Balance, June 30, 2022 14,371 — — 14,371 Additions 451 2,902 — 3,353 Unrealized gain (loss) from changes in fair value (4,882) (355) — (5,237) Payments — — — — Balance, March 31, 2023 9,940 2,547 — 12,487 The Company’s contingent consideration payable is measured at fair value based on unobservable inputs and is considered a Level 3 financial instrument. The determination of the fair value of these liabilities is primarily driven by the Company’s expectations of the respective subsidiaries achieving certain milestones. The expected milestones were assigned probabilities and the expected related cash flows were discounted to derive the fair value of the contingent consideration. If the probabilities of achieving the milestones decreased by 10%, the estimated fair value of The carrying values of the financial instruments at March 31, 2023 are summarized in the following table: Amortized cost FVTPL Designated Total $ $ $ $ Financial Assets Cash and cash equivalents 234,942 — — 234,942 Restricted cash 65,900 — — 65,900 Accounts receivable, excluding sales taxes and lease receivable 38,000 — — 38,000 Derivatives — 7,249 — 7,249 Loans receivable — — — — Lease receivable 8,590 — — 8,590 Financial Liabilities Accounts payable and accrued liabilities 75,825 — — 75,825 Convertible debentures 132,571 — — 132,571 Contingent consideration payable — 12,487 — 12,487 Other current liabilities 12,572 — — 12,572 Lease liabilities 49,217 — — 49,217 Derivative liability — 9,634 — 9,634 Loans and borrowings 45,734 — — 45,734 Other long-term liabilities 48,047 — — 48,047 . The following is a summary of financial instruments measured at fair value segregated based on the various levels of inputs: Note Level 1 Level 2 Level 3 Total $ $ $ $ As at March 31, 2023 Derivative assets 7(b) — 7,114 135 7,249 Contingent consideration payable — — 12,487 12,487 Derivative liability 16, 19(c) 9,634 — — 9,634 As at June 30, 2022 Marketable securities 7(a) 1,331 — — 1,331 Derivative assets 7(b) — 9,860 16,423 26,283 Contingent consideration payable — — 14,371 14,371 Derivative liability 16, 19(c) 37,297 — — 37,297

Financial Instruments Risk

Financial Instruments Risk	9 Months Ended
	Mar. 31, 2023
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Financial Instruments Risk	Financial Instruments Risk The Company is exposed to a variety of financial instrument related risks. The Board mitigates these risks by assessing, monitoring and approving the Company’s risk management processes. (a) Credit risk Credit risk is the risk of a potential loss to the Company if a customer or third party to a financial instrument fails to meet its contractual obligations. The Company is moderately exposed to credit risk from its cash and cash equivalents, accounts receivable and loans receivable. The risk exposure is limited to their carrying amounts reflected on the consolidated statements of financial position. The risk for cash and cash equivalents is mitigated by holding these instruments with highly rated Canadian financial institutions. Certain restricted funds in the amount of $35.7 million are retained by an insurer under the Segregated Accounts Companies Act governed by the Bermuda Monetary Authority. As the Company does not invest in asset-backed deposits or investments, it does not expect any credit losses. The Company periodically assesses the quality of its investments and is satisfied with the credit rating of the financial institutions and the investment grade of its Guaranteed Investment Certificates (“GICs”). The Company mitigates the credit risk associated with the loans receivable by managing and monitoring the underlying business relationship. The Company provides credit to certain customers in the normal course of business and has established credit evaluation and monitoring processes to mitigate credit risk. Credit risk is generally limited for receivables from government bodies, which generally have low default risk. Credit risk for non-government wholesale customers is assessed on a case-by-case basis and a provision is recorded where required. As of March 31, 2023, $20.9 million of accounts receivable, net of allowances, are from non-government wholesale customers (June 30, 2022 - $22.5 million). As of March 31, 2023, the Company recognized a $3.4 million provision for expected credit losses (June 30, 2022 - $4.1 million). Other receivables are also assessed on a case-by case basis and provided for as required. During the nine months ended March 31, 2023, the Company increased its expected credit loss provision by $6.1 million (June 30, 2022 - nil) to reflect an increase in credit risk for other receivables. Additionally, the Company wrote off a credit impaired loan receivable in the amount of $0.8 million (June 30, 2022 - nil) . The Company’s aging of trade receivables was as follows: March 31, 2023 June 30, 2022 $ $ 0 – 60 days 28,355 23,763 61+ days 6,661 4,902 35,016 28,665 The Company’s contractual cash flows from lease receivables is as follows: Note March 31, 2023 $ Next 12 months 2,480 Over 1 year to 2 years 2,396 Over 2 years to 3 years 1,522 Over 3 years to 4 years 1,417 Over 4 years to 5 years 1,127 Thereafter 817 Total undiscounted lease payments receivable 9,759 Unearned finance income (1,169) Total lease receivable 8,590 Current 4 (2,094) Long-term 6,496 (b) Liquidity risk The composition of the Company’s accounts payable and accrued liabilities was as follows: March 31, 2023 June 30, 2022 $ $ Trade payables 21,942 13,858 Accrued liabilities 38,176 34,810 Payroll liabilities 12,610 18,851 Excise tax payable 2,611 960 Other payables 486 1,395 75,825 69,874 In addition to the commitments outlined in Note 26, the Company has the following undiscounted contractual obligations as at March 31, 2023, which are expected to be payable in the following respective periods: Total ≤1 year Over 1 year - 3 years Over 3 years - 5 years > 5 years $ $ $ $ $ Accounts payable and accrued liabilities 75,825 75,825 — — — Convertible notes and interest (1)(2) 148,451 148,451 — — — Lease liabilities (2) 98,731 8,548 21,812 15,505 52,866 Loans and borrowings 45,734 9,571 2,636 6,758 26,769 Contingent consideration payable (3) 12,487 — 9,942 2,545 — Business acquisition retention payments 3,797 3,797 — — — 385,025 246,192 34,390 24,808 79,635 (1) Assumes the principal balance of the debentures outstanding at March 31, 2023 remains unconverted and includes the estimated interest payable until the maturity date. (2) Includes interest payable until maturity date. (3) Relates to acquired businesses. Payable in cash, shares, or a combination of both at Aurora’s sole discretion. Liquidity risk is the risk that the Company will not be able to meet its financial obligations associated with its financial liabilities when they are due. The Company manages liquidity risk through the management of its capital structure and resources to ensure that it has sufficient liquidity to settle obligations and liabilities when they are due. Our ability to fund our operating requirements depends on future operating performance and cash flows, which are subject to economic, financial, competitive, business and regulatory conditions, and other factors, some of which are beyond our control, such as the potential impact of COVID-19. Our primary short-term liquidity needs are to fund our net operating losses, capital expenditures to maintain existing facilities, and lease payments. Our medium-term liquidity needs primarily relate to debt repayments and lease payments. Our long-term liquidity needs primarily relate to potential strategic plans. As of March 31, 2023, the Company has access to the following capital resources available to fund operations and obligations: • $234.9 million cash and cash equivalents; and • access to the 2023 Shelf Prospectus (as defined below). The Company currently has access to securities registered for sale under a base shelf prospectus filed on April 27, 2023 (the “2023 Shelf Prospectus”) currently covering US$650.0 million of issuable securities. Of the U.S.$650 million of securities registered under the 2023 Shelf Prospectus and corresponding registration statement on form F-10 filed with the U.S. Securities and Exchange Commission in the U.S., approximately U.S.$409 million is allocated to the potential exercise of currently outstanding warrants issued in financing transactions from 2020 to 2022. As a result, approximately U.S.$241 million is available for potential new issuances of Common Shares, warrants, options, subscription receipts, debt securities or any combination thereof during the 25-month period that the 2023 Shelf Prospectus remains effective. Volatility in the cannabis industry, stock market and the Company’s share price may impact the amount and our ability to raise financing under the 2023 Shelf Prospectus. Based on all of the aforementioned factors, the Company believes that its reduction of operating costs, current liquidity position, and access to the 2023 Shelf Prospectus are adequate to fund operating activities and cash commitments for investing, financing and strategic activities for the foreseeable future. Market risk Market risk is the risk that changes in the market related factors, such as foreign exchange rates and interest rates, will affect the Company’s (loss) income or the fair value of its financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters. (i) Currency risk The operating results and financial position of the Company are reported in Canadian dollars. As the Company operates internationally, certain of the Company’s financial instruments and transactions are denominated in currencies other than the Canadian dollar. The results of the Company’s operations are, therefore, subject to currency transaction and translation risks. The Company’s main risk is associated with fluctuations in Euros, Danish Krone, and U.S. dollars. The Company holds cash in Canadian dollars, U.S. dollars, Danish Krone and Euros; investments denominated in U.S. dollars; US$109.9 million (June 30, 2022 - US$208.9 million) of U.S. dollar denominated Senior Notes; and US$7.1 million (June 30, 2022 - US$28.9 million) of warrant derivative liabilities exercisable in U.S. dollars. Assets and liabilities are translated based on the Company’s foreign currency translation policy. The Company has determined that as at March 31, 2023, the effect of a 10% increase or decrease in Euros, Danish Krone, and U.S. dollars against the Canadian dollar on financial assets and liabilities would result in an increase or decrease of approximately $15.2 million (June 30, 2022 – $24.5 million) to net loss and $11.4 million (June 30, 2022 – $9.3 million) to comprehensive loss for the nine months ended March 31, 2023. At March 31, 2023, the Company has not entered into any hedging agreements to mitigate currency risks, with respect to foreign exchange rates. (ii) Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of financial instruments will fluctuate due to changes in market interest rates. Cash and cash equivalents bear interest at market rates. The Company is exposed to interest rate risk on the variable rate of interest on its term credit facility which is based on the prime rate plus a margin. Otherwise, the Company’s other financial liabilities as at March 31, 2023, consisted of long-term fixed rate debt and as a result are not impacted by changes in market interest rates. (iii) Price risk Price risk is the risk of variability in fair value due to movements in equity or market prices. The Company’s warrant derivative liabilities, marketable securities and investments are susceptible to price risk arising from uncertainties about their future outlook, future values and the impact of market conditions. The fair value of warrant derivative liabilities, marketable securities and derivative investments held in publicly traded entities are based on quoted market prices which the warrants or investment shares can be exchanged for. The fair value of marketable securities and derivatives held in privately-held entities are based on various valuation techniques, as detailed in Note 29, and is dependent on the type and terms of the security. If the fair value of these financial assets and liabilities were to increase or decrease by 10% as of March 31, 2023, the Company would incur an associated increase or decrease in net and comprehensive loss of approximately $2.5 million (June 30, 2022 – $47.9 million). Refer to Note 7 of the Financial Statements for details on the fair value of marketable securities and derivatives investments, and Note 19(c) for details on the warrant derivative liabilities.

Capital Management

Capital Management	9 Months Ended
	Mar. 31, 2023
Disclosure of notes and other explanatory information [Abstract]
Capital Management	Capital Management As at March 31, 2023, the capital structure of the Company consists of $0.7 billion ( June 30, 2022 - $ 0.9 billion) in shareholders’ equity and debt. The Company’s objectives when managing capital are to ensure that there are adequate capital resources to safeguard the Company’s ability to continue as a going concern and maintain adequate levels of funding to support ongoing operations and future growth such that the Company can continue to deliver returns to shareholders and benefits for other stakeholders.

Subsequent Events

Subsequent Events	9 Months Ended
	Mar. 31, 2023
Events after reporting period [Abstract]
Subsequent Events	Subsequent Events Subsequent to March 31, 2023, the Company issued 2,145,350 common shares under the ATM Program (Note 30(b)) for gross proceeds of US$1.4 million. The ATM Program ceased in April 2023, concurrently with the expiry of the 2021 Shelf Prospectus. Subsequent to March 31, 2023, the Company repurchased approximately US$50.9 million aggregate principal amount of convertible senior notes for aggregate cash consideration of approximately US$46.0 million, and 6,354,529 Common Shares as consideration for gross proceeds of US$4.0 million. On April 11, 2023, the Credit Agreement (Note 17) was amended to reduce the Term Loan by $9.7 million to $38.1 million and increase the Revolver by $4.0 million to $12.0 million. Subsequent to March 31, 2023, the Company filed a short form base shelf prospectus on April 27, 2023 (the “2023 Shelf Prospectus”) in Canada and corresponding registration statement in the United States (the “2023 Registration Statement”). The 2023 Shelf Prospectus and the corresponding 2023 Registration Statement filed with the SEC in the U.S. allow the Company to make offerings of up to US$650 million in Common Shares, warrants, options, subscription receipts, debt securities or any combination thereof during the 25-month period that the 2023 Shelf Prospectus remains effective. The 2023 Shelf Prospectus shall remain effective until May 2025. Of the U.S.$650 million of securities registered under the 2023 Shelf Prospectus, approximately U.S.$409 million is allocated to the potential exercise of currently outstanding warrants issued in financing transactions from 2020 to 2022. As a result, approximately U.S.$241 million is available for potential new issuances thereunder. On May 24, 2023, the Company formally made the decision to close its Aurora Nordic facility located in Denmark. On June 13, 2023, the Company formally made the decision to exit the agreement with Growery, one of the license holders entitled to participate in the Netherlands’ still-pending Controlled Cannabis Supply Chain Experiment, in order to focus on other international growth priorities. Upon completion, the Company will not have any material commercial interests in the Netherlands going forward.

Significant Accounting Polici_2

Significant Accounting Policies and Judgments (Policies)	9 Months Ended
	Mar. 31, 2023
Accounting policies, accounting estimates and errors [Abstract]
Basis of Presentation and Measurement	Basis of Presentation and Measurement The consolidated financial statements of the Company have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”), and interpretations of the IFRS Interpretations Committee (“IFRIC”). Unless otherwise noted, all amounts are presented in thousands of Canadian dollars, except share and per share data. The Company has reclassified certain comparative balances to conform with the current period’s presentation. These consolidated financial statements were approved and authorized for issue by the Board of Directors of the Company on June 14, 2023.
Basis of Consolidation	Basis of ConsolidationThe consolidated financial statements include the financial results of the Company and its subsidiaries. Subsidiaries include entities which are wholly-owned as well as entities over which Aurora has the authority or ability to exert power over the investee’s financial and/or operating decisions (i.e. control), which in turn may affect the Company’s exposure or rights to the variable returns from the investee. The consolidated financial statements include the operating results of acquired or disposed entities from the date control is obtained or the date control is lost, respectively. All intercompany balances and transactions are eliminated upon consolidation.
Foreign Currency Translation	Foreign Currency Translation The Company’s functional currency is the Canadian dollar. Transactions undertaken in foreign currencies are translated into Canadian dollars at daily exchange rates prevailing when the transactions occur. Monetary assets and liabilities denominated in foreign currencies are translated at period-end exchange rates and non-monetary items are translated at historical exchange rates. Realized and unrealized exchange gains and losses are recognized in the consolidated statements of comprehensive loss. The assets and liabilities of foreign operations are translated into Canadian dollars using the period-end exchange rates. Income, expenses, and cash flows of foreign operations are translated into Canadian dollars using average exchange rates. Exchange differences resulting from the translation of foreign operations into Canadian dollars are recognized in other comprehensive loss and accumulated in equity.
Cash and Cash Equivalents	Cash and Cash EquivalentsCash and cash equivalents are financial assets that are measured at amortized cost, which approximate fair value. Cash and cash equivalents includes cash deposits in financial institutions and other deposits that are highly liquid and readily convertible into cash. Restricted cash includes funds reserved in the Captive to cover self-insurance over property related risks and collateral held for letters of credit and corporate credit cards.
Investment Tax Credit Grants	Investment Tax Credit Grants The Company is entitled to certain Canadian federal and provincial tax incentives for qualified expenditures. These investment tax credits (“ITCs”) are recorded as a reduction to the related expenditures in the fiscal period when there is reasonable assurance that such credits will be realized. Investment tax credits, whether or not recognized in the financial statements, may be carried forward to reduce future Canadian federal and provincial income taxes payable. The Company applies judgment when determining whether the reasonable assurance threshold has been met to recognize ITCs in the financial statements. The Company must interpret eligibility requirements in accordance with Canadian income tax laws and must assess whether future taxable income will be available against which the ITCs can be utilized. Any changes in these interpretations and assessments could have an impact on the amount and timing of ITCs recognized in the financial statements. Accounting Policy The Company recognizes government grants when there is reasonable assurance that it will comply with the conditions required to qualify for the grant, and that the grant will be received. Government grants related to income are recognized as other gains (losses) in the statements of net loss while government grants related to assets, including non-monetary grants at fair value, are recognized as a reduction of the related asset’s carrying amount.
Provisions	Provisions The Company recognizes a provision if there is a present legal or constructive obligation as a result of a past event, it is probable that the Company will be required to settle that obligation and the obligation can be reliably estimated. The amount recognized as a provision reflects management’s best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. An onerous contract provision is recorded when the Company has a contract under which it is more likely than not that the unavoidable costs of meeting the contractual obligations will be greater than the economic benefits that the Company expects to receive under the contract. An onerous contract provision represents the lesser of the cost of exiting from the contract and the cost of fulfilling it.
Adoption of New Accounting Pronouncements and New Accounting Pronouncements Not Yet Adopted	Adoption of New Accounting Pronouncements Amendments to IAS 41: Agriculture As part of its 2018-2020 annual improvements to IFRS standards process, the IASB issued amendments to IAS 41. The amendment removes the requirement for entities to exclude taxation cash flows when measuring the fair value of a biological asset using a present value technique. This will ensure consistency with the requirements in IFRS 13. The amendment is effective for annual reporting periods beginning on or after January 1, 2022. The Company adopted the Amendments to IAS 41 effective July 1, 2022 which did not have a material impact to the Company’s consolidated financial statements. Amendments to IFRS 9: Financial Instruments As part of its 2018-2020 annual improvements to IFRS standards process, the IASB issued amendments to IFRS 9. The amendment clarifies the fees that an entity includes when assessing whether the terms of a new or modified financial liability are substantially different from the terms of the original financial liability. These fees include only those paid or received between the borrower and the lender, including fees paid or received by either the borrower or lender on the other’s behalf. An entity applies the amendment to financial liabilities that are modified or exchanged on or after the beginning of the annual reporting period in which the entity first applies the amendment. The amendment is effective for annual reporting periods beginning on or after January 1, 2022 with earlier adoption permitted. The Company adopted the Amendments to IFRS 9 effective July 1, 2022 which did not have a material impact to the Company’s consolidated financial statements. Amendments to IAS 37: Onerous Contracts and the Cost of Fulfilling a Contract The amendment specifies that the ‘cost of fulfilling’ a contract comprises the ‘costs that relate directly to the contract’. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract or an allocation of other costs that relate directly to fulfilling contracts. The amendment is effective for annual periods beginning on or after January 1, 2022 with early application permitted. The Company adopted the amendments to IAS 37 effective July 1, 2022 which did not have a material impact to the Company’s consolidated financial statements. (i) New Accounting Pronouncements Not Yet Adopted The following IFRS standards have been recently issued by the IASB. Pronouncements that are irrelevant or not expected to have a significant impact have been excluded. Amendments to IAS 1: Classification of Liabilities as Current or Non-current The amendment clarifies the requirements relating to determining if a liability should be presented as current or non-current in the statement of financial position. Under the new requirement, the assessment of whether a liability is presented as current or non-current is based on the contractual arrangements in place as at the reporting date and does not impact the amount or timing of recognition. The amendment applies retrospectively for annual reporting periods beginning on or after January 1, 2023. The Company will make this assessment as required at the end of each reporting date. Amendments to IAS 1: Covenants The amendment that clarify how an entity classifies debt and other financial liabilities as current or non-current in particular circumstances. The amendments are effective for annual periods beginning on or after January 1, 2024. Management is currently evaluating the potential impact of this standard on the Company’s consolidated financial statements. Amendments to IAS 12: Income Taxes The amendment clarifies how companies account for deferred tax on transactions such as leases and decommissioning obligations. The amendments are effective for annual periods beginning on or after January 1, 2023. The Company is currently evaluating the potential impact of this standard on the Company’s consolidated financial statements. Amendments to IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single Transaction The amendment narrowed the scope of certain recognition exemptions so that it no longer applies to transactions that, on initial recognition, give rise to equal taxable and deductible temporary differences. An entity applies the amendments to transactions that occur on or after the beginning of the earliest comparative period presented. It also, at the beginning of the earliest comparative period presented, recognizes deferred tax for all temporary differences related to leases and decommissioning obligations and recognizes the cumulative effect of initially applying the amendments as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate) at that date. The amendment is effective for annual periods beginning on or after January 1, 2023 with early application permitted. The Company is currently evaluating the potential impact of these amendments on the Company’s consolidated financial statements. IFRS 17 – Insurance Contracts IFRS 17 establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of the standard. The objective of IFRS 17 is to ensure that an entity provides relevant information that faithfully represents those contracts. The standard is effective for annual periods beginning on or after January 1, 2023. The Company is currently evaluating the potential impact of this standard on the Company’s consolidated financial statements. Amendments to IAS 16: Leases The amendment clarifies how a seller-lessee subsequently measures sale and leaseback transactions that satisfy the requirements in IFRS 15: Revenue to be accounted for as a sale. The amendment is effective for annual periods beginning on or after January 1, 2024.The Company is currently evaluating the potential impact of this standard on the Company’s consolidated financial statements.
Restructuring Provision	Accounting Policy Restructuring Provision A restructuring provision is recognized when the Company has developed a detailed formal plan for the restructuring and has raised a valid expectation that it will carry out the restructuring by starting to implement the plan or announcing its main features to those individuals who are affected by it. The measurement of a restructuring provision includes only the direct expenditures arising from the restructuring, which reflect amounts that are both necessarily entailed by the restructuring and not associated with the ongoing activities of the entity. Loan Loss Provision The loan loss provision originates from the operations of the insurance company incorporated by the Company, for self insurance related to properties. A loan loss provision is an estimate for known reported losses and loss expenses plus a provision for losses incurred but not reported. These amounts are based upon estimates or losses reported by loss adjusters plus an estimate for losses incurred but not reported in accordance with the recommendations of an independent actuary using the past experience of the Company and industry data.s, offset by actual claims paid. Changes in the loan loss provision are reflected in the consolidated statements of loss and comprehensive loss.
Accounts Receivable	Accounting Policy Accounts receivable are recognized initially at fair value and subsequently measured at amortized cost, less any provisions for impairment. Financial assets measured at amortized cost are assessed for impairment at the end of each reporting period. Impairment provisions are estimated using the expected credit loss impairment model where any expected future credit losses are provided for, irrespective of whether a loss event has occurred at the reporting date. Estimates of expected credit losses take into account the Company’s collection history, deterioration of collection rates during the average credit period, as well as observable changes in and forecasts of future economic conditions that affect default risk. Where applicable, the carrying amount of a trade receivable is reduced for any expected credit losses through the use of an allowance for doubtful accounts (“AFDA”) provision. Changes in the AFDA provision are recognized in the statement of comprehensive loss. When the Company determines that no recovery of the amount owing is possible, the amount is deemed irrecoverable and the financial asset is written off.
Inventory	Inventory Accounting Policy The Company defines inventory as all cannabis products after the point of harvest (“Cannabis Inventory”), hemp products, purchased finished goods for resale, consumable supplies and accessories. Cannabis Inventory includes harvested cannabis, trim, cannabis oils, capsules, edibles and vaporizers. Inventories of harvested cannabis are transferred from biological assets at fair value less costs to sell at the point of harvest, which becomes the deemed cost. By-products, such as trim, are measured at their net-realizable-value (“NRV”) at point of harvest which is deducted from the total deemed cost to give a net cost for the primary product. Any subsequent post-harvest costs are capitalized to Cannabis Inventory to the extent that the cost is less than NRV. NRV for work-in-process (“WIP”) and finished Cannabis Inventory is determined by deducting estimated remaining conversion/completion costs and selling costs from the estimated sale price achievable in the ordinary course of business. Conversion and selling costs are determined using average cost. In the period that Cannabis Inventory is sold, the fair value portion of the deemed cost is recorded within changes in fair value of inventory sold line, and the cost of such Cannabis Inventory, including direct and indirect costs, are recorded within the cost of sales line on the statement of comprehensive loss. Products for resale, consumable supplies and accessories are initially recognized at cost and subsequently valued at the lower of cost and NRV. The Company reviews these types of inventory for obsolescence, redundancy and slow turnover to ensure that they are written-down and reflected at NRV. The Company uses judgment in determining the NRV of inventory. When assessing NRV, the Company considers the impact of the average selling price per gram, inventory spoilage, inventory excess, age and damage. The following is a breakdown of inventory: March 31, 2023 June 30, 2022 Capitalized Fair value Carrying Capitalized Fair value Carrying $ $ $ $ $ $ Harvested cannabis Work-in-process 30,936 14,756 45,692 40,285 27,297 67,582 Finished goods 13,518 1,777 15,295 9,151 2,444 11,595 44,454 16,533 60,987 49,436 29,741 79,177 Extracted cannabis Work-in-process 11,566 2,753 14,319 13,577 2,348 15,925 Finished goods 8,786 561 9,347 8,257 650 8,907 20,352 3,314 23,666 21,834 2,998 24,832 Supplies and consumables 19,923 — 19,923 10,817 — 10,817 Merchandise and accessories 1,556 — 1,556 1,272 — 1,272 Ending balance 86,285 19,847 106,132 83,359 32,739 116,098
Inventory	Accounting Policy The Company defines inventory as all cannabis products after the point of harvest (“Cannabis Inventory”), hemp products, purchased finished goods for resale, consumable supplies and accessories. Cannabis Inventory includes harvested cannabis, trim, cannabis oils, capsules, edibles and vaporizers. Inventories of harvested cannabis are transferred from biological assets at fair value less costs to sell at the point of harvest, which becomes the deemed cost. By-products, such as trim, are measured at their net-realizable-value (“NRV”) at point of harvest which is deducted from the total deemed cost to give a net cost for the primary product. Any subsequent post-harvest costs are capitalized to Cannabis Inventory to the extent that the cost is less than NRV. NRV for work-in-process (“WIP”) and finished Cannabis Inventory is determined by deducting estimated remaining conversion/completion costs and selling costs from the estimated sale price achievable in the ordinary course of business. Conversion and selling costs are determined using average cost. In the period that Cannabis Inventory is sold, the fair value portion of the deemed cost is recorded within changes in fair value of inventory sold line, and the cost of such Cannabis Inventory, including direct and indirect costs, are recorded within the cost of sales line on the statement of comprehensive loss. Products for resale, consumable supplies and accessories are initially recognized at cost and subsequently valued at the lower of cost and NRV. The Company reviews these types of inventory for obsolescence, redundancy and slow turnover to ensure that they are written-down and reflected at NRV. The Company uses judgment in determining the NRV of inventory. When assessing NRV, the Company considers the impact of the average selling price per gram, inventory spoilage, inventory excess, age and damage.
Property, Plant and Equipment	Accounting Policy Owned Assets Property, plant and equipment is measured at cost, net of accumulated depreciation and any impairment losses. Cost includes expenditures that are directly attributable to the asset acquisition. The cost of self-constructed assets includes the cost of materials, direct labor, other costs directly attributable to make the asset available for its intended use, as well as relevant borrowing costs on qualifying assets as further described below. During their construction, property, plant and equipment are classified as construction in progress (“CIP”) and are not subject to depreciation. When the asset is available for use, it is transferred from CIP to the relevant category of property, plant and equipment and depreciation commences. Where particular parts of an asset are significant, discrete and have distinct useful lives, the Company may allocate the associated costs between the various components, which are then separately depreciated over the estimated useful lives of each respective component. Depreciation is calculated on a straight-line basis over the following estimated useful lives: Computer software and equipment 3 years Production equipment 2 - 10 years Furniture and fixtures 5 years Building and improvements 10 - 30 years Residual values, useful lives and depreciation methods are reviewed annually and changes are accounted for prospectively. Gains and losses on asset disposals are determined by deducting the carrying value from the sale proceeds and are recognized in profit or loss. The Company capitalizes borrowing costs on qualifying capital construction projects. Upon the asset becoming available for use, capitalization of borrowing costs ceases and depreciation commences on a straight-line basis over the estimated useful life of the related asset. Right-of-use leased assets Right-of-use assets are measured at cost, which is calculated as the amount of the initial measurement of lease liability plus any lease payments made at or before the commencement date, any initial direct costs and related restoration costs. The right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the useful life of the underlying asset. The depreciation is recognized from the commencement date of the lease. If the right-of-use asset is subsequently leased to a third party (a “sublease”), the Company will assess the classification of the sublease as to whether it is a finance or operating lease. Subleases that are classified as an operating lease will recognize lease income while a finance lease will recognize a lease receivable and derecognize the carrying value of the right-of-use asset, with the difference recorded in profit of loss. Impairment of property, plant and equipment The Company assesses impairment of property, plant and equipment when an impairment indicator arises (e.g. change in use or discontinued use, obsolescence or physical damage). When the asset does not generate cash inflows that are largely independent of those from other assets or group of assets, the asset is tested at the cash generating unit (“CGU”) level. In assessing impairment, the Company compares the carrying amount of the asset or CGU to the recoverable amount, which is determined as the higher of the asset or CGU’s fair value less costs of disposal and its value-in-use. Value-in-use is assessed based on the estimated future cash flows, discounted to their present value using a pre-tax discount rate that reflects applicable market and economic conditions, the time value of money and the risks specific to the asset. An impairment loss is recognized whenever the carrying amount of the asset or CGU exceeds its recoverable amount and is recorded in the consolidated statements of comprehensive loss.
Assets Held for Sale and Discontinued Operations	Accounting Policy Non-current assets, or disposal groups comprising assets and liabilities, are classified as held-for-sale if it is highly probable that they will be recovered primarily through sale rather than through continued use. Such assets, or disposal groups, are generally measured at the lower of their carrying amount and the fair value less costs of disposal. Impairment losses recognized upon initial classification as held-for-sale and subsequent gains and losses on re-measurement are recognized in the statement of comprehensive loss. Once classified as held-for-sale, intangible assets and property, plant and equipment are no longer amortized or depreciated.
Business Combinations	Accounting Policy A business combination is a transaction or event in which an acquirer obtains control of one or more businesses and is accounted for using the acquisition method. The total consideration paid for the acquisition is the aggregate of the fair values of assets acquired, liabilities assumed, and equity instruments issued in exchange for control of the acquiree at the acquisition date. The acquisition date is the date when the Company obtains control of the acquiree. The identifiable assets acquired and liabilities assumed are recognized at their acquisition date fair values, except for deferred taxes and share-based payment awards where IFRS provides exceptions to recording the amounts at fair value. Goodwill represents the difference between total consideration paid and the fair value of the net identifiable assets acquired. Acquisition costs incurred are expensed through the statement of comprehensive loss. Contingent consideration is measured at its acquisition date fair value and is included as part of the consideration transferred in a business combination, subject to the applicable terms and conditions. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with IFRS 9 Financial Instruments with the corresponding gain or loss recognized in profit or loss. Based on the facts and circumstances that existed at the acquisition date, management will perform a valuation analysis to allocate the purchase price based on the fair values of the identifiable assets acquired and liabilities assumed on the acquisition date. Management has one year from the acquisition date to confirm and finalize the facts and circumstances that support the finalized fair value analysis and related purchase price allocation. Until such time, these values are provisionally reported and are subject to change. Changes to fair values and allocations are retrospectively adjusted in subsequent periods. In determining the fair value of all identifiable assets acquired and liabilities assumed, the most significant estimates generally relate to contingent consideration, intangible assets and property, plant and equipment. Management exercises judgment in estimating the probability and timing of when earn-out milestones are expected to be achieved, which is used as the basis for estimating fair value. Identified intangible assets are fair valued using appropriate valuation techniques which are generally based on a forecast of the total expected future net cash flows of the acquiree. Valuations are highly dependent on the inputs used and assumptions made by management regarding the future performance of these assets and any changes in the discount rate applied. Property, plant and equipment are fair valued using a combination of the cost approach and sales comparison approach. The significant assumptions used were the replacement costs and rate per acre in the fair value measurement of the acquired land and replacement cost per square foot in the fair value measurement of the acquired buildings. Acquisitions that do not meet the definition of a business combination are accounted for as asset acquisitions. Consideration paid for an asset acquisition is allocated to the individual identifiable assets acquired and liabilities assumed based on their relative fair values. Asset acquisitions do not give rise to goodwill.
Loans and Borrowings	Accounting Policy Convertible debentures are financial instruments which are accounted for separately dependent on the nature of their components: a financial liability and an equity instrument. The identification of such components embedded within a convertible debenture requires significant judgment given that it is based on the interpretation of the substance of the contractual arrangement. Where the conversion option has a fixed conversion rate, the financial liability, which represents the obligation to pay coupon interest on the convertible debentures in the future, is initially measured at its fair value and subsequently measured at amortized cost. The residual amount is accounted for as an equity instrument at issuance. Where the conversion option has a variable conversion rate, the conversion option is recognized as a derivative liability measured at fair value through profit and loss. The residual amount is recognized as a financial liability and subsequently measured at amortized cost. The determination of the fair value is also an area of significant judgment given that it is subject to various inputs, assumptions and estimates including: contractual future cash flows, discount rates, credit spreads and volatility. Transaction costs are apportioned to the debt liability and equity components in proportion to the allocation of proceeds.
Share-Based Compensation	Accounting Policy Stock Options Stock options issued to employees are measured at fair value at the grant date and are recognized as an expense over the relevant vesting periods with a corresponding credit to share reserves. Stock options issued to non-employees are measured at the fair value of goods or services received or the fair value of equity instruments issued, if it is determined that the fair value of the goods or services cannot be reliably measured. The fair value of non-employee stock options is recorded as an expense at the date the goods or services are received with a corresponding credit to share reserves. Depending on the complexity of the stock option terms, the fair value of options is calculated using either the Black-Scholes option pricing model or the Binomial model. When determining the fair value of stock options, management is required to make certain assumptions and estimates related to expected lives, volatility, risk-free rate, future dividend yields and estimated forfeitures at the initial grant date. The number of options expected to vest is reviewed and adjusted at the end of each reporting period such that the amount recognized for services received as consideration for the equity instruments granted shall be based on the number of equity instruments that eventually vest. Upon the exercise of stock options, proceeds received from stock option holders are recorded as an increase to share capital and the related share reserve is transferred to share capital. Restricted Share Units (“RSUs”) and Deferred Share Units (“DSUs”) RSUs are equity-settled share-based payments. RSUs are measured at their intrinsic fair value on the date of grant based on the closing price of the Company’s shares on the date prior to the grant, and is recognized as share-based compensation expense over the vesting period with a corresponding credit to share reserves. Under IFRS, the Company’s DSUs are classified as equity-settled share-based payment transactions as they are settled in either cash or common shares at the sole discretion of Aurora. As such, the DSUs are measured in the same manner as RSUs. The amount recognized for services received as consideration for the RSUs and DSUs granted is based on the number of equity instruments that eventually vest. Upon the release of RSUs and DSUs, the related share reserve is transferred to share capital. Performance Share Units (“PSUs”)
Income Taxes	Accounting Policy Tax expense recognized in profit or loss comprises the sum of current and deferred taxes not recognized in other comprehensive (loss) income or equity. Current tax assets and liabilities Current tax assets and/or liabilities comprise those claims from, or obligations to, fiscal authorities relating to the current or prior reporting periods that are unpaid at the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted at the end of the reporting period. Current tax assets arise when the amount paid for taxes exceeds the amount due for the current and prior periods. Deferred tax assets and liabilities Deferred taxes are calculated using the liability method on temporary differences between the carrying amounts of assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are calculated, without discounting, at tax rates that are expected to apply to their respective periods of realization, provided they are enacted or substantively enacted at the end of the reporting period. Deferred tax liabilities are always provided for in full. Deferred tax assets are recognized to the extent that it is probable that they will be able to be utilized against future taxable income. Deferred tax assets and liabilities are offset only when the Company has a right and intention to offset current tax assets and liabilities from the same taxation authority. Changes in deferred tax assets or liabilities are recognized as a component of tax income or expense in profit or loss, except where they relate to items that are recognized in other comprehensive income or equity, in which case the related deferred tax is also recognized in other comprehensive income or equity, respectively. Significant estimates are required in determining the Company’s provision for income taxes and uncertain tax positions. Some of these estimates are based on interpretations of existing tax laws or regulations. Various internal and external factors may have favorable or unfavorable effects on the Company’s future effective tax rate. These factors include, but are not limited to, changes in tax laws, regulations and/or rates, changing interpretations of existing tax laws or regulations, changes in estimates of prior years’ items, results of tax audits by tax authorities, future levels of research and development spending, changes in estimates related to repatriation of undistributed earnings of foreign subsidiaries, and changes in overall levels of pre-tax earnings. The realization of the Company’s deferred tax assets is primarily dependent on whether the Company is able to generate sufficient capital gains and taxable income prior to expiration of any loss carry forward balance. A valuation allowance is provided when it is more likely than not that a deferred tax asset will not be realized. The assessment of whether or not a valuation allowance is required often requires significant judgment with regard to management’s assessment of the long-range forecast of future taxable income and the evaluation of tax planning initiatives. Adjustments to the deferred tax valuation allowances are made to earnings in the period when such assessments are made. The Company records tax benefits for all years subject to examination based upon management’s evaluation of the facts, circumstances and information available at the reporting date. There is inherent uncertainty in quantifying income tax positions. The Company has recorded tax benefits for those tax positions where it is more likely than not that a tax benefit will result upon ultimate settlement with a tax authority that has all relevant information. For those income tax positions where it is not more likely than not that a tax benefit will result, no tax benefit has been recognized in the consolidated financial statements.
Related Party Transactions	Accounting Policy The Company considers a person or entity as a related party if they are a member of key management personnel including their close relatives, an associate or joint venture, those having significant influence over the Company, as well as entities that are under common control or controlled by related parties.
Revenue	Accounting Policy The Company generates revenue primarily from the sale of cannabis, cannabis related products, plant propagation and provision of services. The Company uses the following five-step contract-based analysis of transactions to determine if, when and how much revenue can be recognized: 1. Identify the contract with a customer; 2. Identify the performance obligation(s) in the contract; 3. Determine the transaction price; 4. Allocate the transaction price to the performance obligation(s) in the contract; and 5. Recognize revenue when or as the Company satisfies the performance obligation(s). Revenue from the sale of cannabis is generally recognized when control over the goods has been transferred to the customer. Payment for medical sales is typically due prior to shipment. Payment for wholesale transactions is due within a specified time period as permitted by the underlying agreement and the Company’s credit policy upon the transfer of goods to the customer. The Company generally satisfies its performance obligation and transfers control to the customer upon delivery and acceptance by the customer. Revenue is recorded at the estimated amount of consideration to which the Company expects to be entitled. Revenue from plant propagation is recognized at a point in time when control of the goods is transferred to the customer, at an amount which reflects the consideration to which the Company expects to be entitled to in exchange for those goods. The Company goods consist of propagation seedlings and bedding plants. The sale is completed upon delivery as the Company bears the responsibility of transportation and related costs. For bill-and-hold arrangements, revenue is recognized before delivery but only upon transfer of control of the good to the customer. Control is transferred to the customer when the substance of the bill-and-hold arrangement is substantive, the Company cannot sell the goods to another customer, the goods can be identified separately and are ready for physical transfer to the customer. Service revenues, including patient referral services, are recognized over a period of time as performance obligations are completed. Payment of the transaction price for patient counselling is typically due prior to the services being rendered and therefore, the transaction price is recognized as a contract liability, or deferred revenue, when payment is received. Contract liabilities are subsequently recognized into revenue as or when the Company fulfills its performance obligation. Effective October 17, 2018, Canada Revenue Agency (“CRA”) began levying an excise tax on the sale of medical and consumer cannabis products. The Company becomes liable for these excise duties when cannabis products are delivered to the customer. The excise taxes payable is the higher of (i) a flat-rate duty which is imposed when a cannabis product is packaged, and (ii) an advalorem duty that is imposed when a cannabis product is delivered to the customer. Effective May 1, 2019, excise tax calculated on edible cannabis products, cannabis extracts and cannabis topicals will prospectively be calculated as a flat rate based on the quantity of total tetrahydrocannabinol (THC) contained in the final product. There were no changes in the legislation in calculating excise taxes for fresh cannabis, dried cannabis, seeds and plants. Where the excise tax has been billed to customers, the Company has reflected the excise tax as part of revenue in accordance with IFRS 15. Net revenue from sale of goods, as presented on the consolidated statements of comprehensive (loss) income, represents revenue from the sale of goods less applicable excise taxes. Given that the excise tax payable/paid to CRA cannot be reclaimed and is not always billed to customers, the Company recognizes that the excise tax is an operating cost that affects gross margin to the extent that it is not recovered from its customers. For certain sale of goods in which the Company earns a manufacturing fee, the Company records net revenue as an agent on the basis that the Company does not control pricing or bear inventory or credit risk.
Segmented Information	Accounting Policy Operating segments are components of the Company that engage in business activities which generate revenues and incur expenses (including intercompany revenues and expenses related to transactions conducted with other components of the Company). The operations of an operating segment are distinct and the operating results are regularly reviewed by the chief operating decision maker (“CODM”) for the purposes of resource allocation decisions and assessing its performance. Reportable segments are Operating segments whose revenues or profit/loss or total assets exceed ten percent or more of those of the combined entity. Key measures used by the CODM to assess performance and make resource allocation decisions include revenues, gross profit and net (loss) income. The Company’s operating results are divided into three reportable segments plus corporate. The three reportable segments are (i) Canadian Cannabis; (ii) EU Cannabis and (iii) Plant Propagation
Assets and Liabilities Held for Sale and Discontinued Operations	Assets and Liabilities Held for Sale Accounting Policy Non-current assets, or disposal groups comprising assets and liabilities, are classified as held-for-sale if it is highly probable that they will be recovered primarily through sale rather than through continued use. Such assets, or disposal groups, are generally measured at the lower of their carrying amount and the fair value less costs of disposal. Impairment losses recognized upon initial classification as held-for-sale and subsequent gains and losses on re-measurement are recognized in the statement of comprehensive loss. Once classified as held-for-sale, intangible assets and property, plant and equipment are no longer amortized or depreciated. (a) Assets and Liabilities Held for Sale Assets held for sale are comprised of the following: Colombia Property Restructuring Facilities Uruguay Nordic Sky Aurora Sun Valley Polaris Whistler Alpha Lake Total $ $ $ $ Balance, June 30, 2021 1,925 13,993 — — — — — — 15,918 Transfer (to) from Property, Plant, and Equipment — (355) 669 8,823 34,404 5,850 18,678 638 68,707 Proceeds from disposal — (11,440) (602) (7,519) — — — — (19,561) Loss on disposal (1) — (2,198) (67) (1,304) — — — — (3,569) Balance, June 30, 2022 1,925 — — — 34,404 5,850 18,678 638 61,495 Transfer to Property, Plant, and Equipment — — — — (34,404) — — — (34,404) Impairment (1,925) — — — — — — — (1,925) Transfer from Liabilities Held for Sale — — — — — — (3,977) — (3,977) Proceeds from disposal — — — — — (5,573) (14,680) — (20,253) Loss on disposal (1) — — — — — (277) (21) — (298) Balance, March 31, 2023 — — — — — — — 638 638 (1) The loss on disposal is recognized in other gains (losses) (Note 22) in the statement of comprehensive loss. Columbia Property During the nine months ended March 31, 2023, the Company recognized an impairment loss on its Columbia property of $1.9 million which is recognized in other gains (losses) in the statements of comprehensive loss (Note 22). Restructuring Facilities During the year ended June 30, 2022, the Company sold its Mountain facility, located in Alberta, and its Prairie facility, located in Saskatchewan, with a combined carrying value of $13.6 million and net proceeds of $11.4 million. As a result, the Company recognized a $2.2 million loss on disposal which is recognized in other gains (losses) in the statements of comprehensive loss (Note 22). Uruguay Properties During the year ended June 30, 2022, management committed to sell its recreational production facility located in Uruguay and listed the property for sale. As a result, the Company reclassified the asset with a carrying value of $0.7 million from property, plant, and equipment to assets held for sale. During the year ended June 30, 2022 , the Company sold the facility for net proceeds of $0.6 million and recognized a $0.1 million loss on disposal within other gains (losses) in the statements of comprehensive loss (Note 22). Nordic Sky During the year ended June 30, 2022 the company sold the facility for net proceeds of approximately $7.5 million were received by the Company resulting in a loss of disposal of $1.3 million which is recognized in other gains (losses) in the statements of comprehensive loss (Note 22). $ Property, plant and equipment 34,404 Assets held for sale 34,404 Accounts payable and accrued liabilities 11 Provisions 2,000 Liabilities held for sale 2,011 Valley In connection with the restructuring announced during the year ended June 30, 2022, the Company sold its Valley facility for net proceeds of $5.6 million. As a result, the Company recognized a $0.3 million loss on disposal which is recognized in other gains (losses) in the statement of comprehensive loss (Note 22). Polaris During the nine months ended March 31, 2023, the Polaris facility and its related liabilities were sold for net proceeds of $14.7 million. $ Property, plant and equipment 18,678 Assets held for sale 18,678 Lease liability 3,977 Liabilities held for sale 3,977 Whistler Alpha Lake In connection with the restructuring announced during the year ended June 30, 2022 (Note 3), the Company listed its Whistler Alpha Lake facility for sale. As a result, the Company reclassified it from property, plant, and equipment to assets held for sale.

Significant Accounting Polici_3

Significant Accounting Policies and Judgments (Tables)	9 Months Ended
	Mar. 31, 2023
Accounting policies, accounting estimates and errors [Abstract]
Major Subsidiaries Over Which the Company Has Control	The Company’s principal subsidiaries during the nine months ended March 31, 2023 are as follows: Major subsidiaries Percentage Ownership Functional Currency 2105657 Alberta Inc. (“2105657”) 100% Canadian Dollar Aurora Cannabis Enterprises Inc. (“ACE”) 100% Canadian Dollar Aurora Deutschland GmbH (“Aurora Deutschland”) 100% European Euro Aurora Nordic Cannabis A/S (“Aurora Nordic”) 100% Danish Krone Reliva, LLC (“Reliva”) 100% United States Dollar TerraFarma Inc. 100% Canadian Dollar Whistler Medical Marijuana Corporation (“Whistler”) 100% Canadian Dollar Bevo Agtech Inc. 50.1% Canadian Dollar CannaHealth Therapeutics Inc. 100% Canadian Dollar ACB Captive Insurance Company Inc. 100% Canadian Dollar

Provisions (Tables)

Provisions (Tables)	9 Months Ended
	Mar. 31, 2023
Disclosure of other provisions, contingent liabilities and contingent assets [Abstract]
Restructuring Provision	Restructuring Loan Loss Provision Other Total $ $ $ Balance, June 30, 2021 — 78 — 78 Remeasurement 2,752 3,535 800 7,087 Settlements (1,755) — — (1,755) Balance, June 30, 2022 997 3,613 800 5,410 Remeasurement 513 832 8 1,353 Settlements (1,510) — (800) (2,310) Balance, March 31, 2023 — 4,445 8 4,453

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Mar. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Trade and Other Receivables	Notes March 31, 2023 June 30, 2022 $ $ Trade receivables, net (1) 30(a) 35,016 28,665 Sales taxes receivable 1,214 3,137 Lease receivable 30(a) 2,094 1,883 Consideration receivable from divestiture — 2,361 Government grant receivable 5 1,913 6,088 Consideration receivable from sale of facility — 3,800 Other receivables, net (1) (2) 1,071 1,061 41,308 46,995 (1) Refer to (Note 30(a)) for credit risk loss provisions.

Marketable Securities and Der_2

Marketable Securities and Derivatives (Tables)	9 Months Ended
	Mar. 31, 2023
Financial instruments [Abstract]
Marketable Securities	Financial asset hierarchy level Level 1 Level 1 Level 1 Marketable securities designated at fair value through other comprehensive income (“FVTOCI”) Radient Choom CTT Pharmaceutical Holdings Total Note 6(a) $ $ $ $ Balance, June 30, 2021 3,010 741 — 3,751 Transfer (to) from investment in associates — (642) 289 (353) Unrealized loss on changes in fair value (1,882) (99) (86) (2,067) Balance, June 30, 2022 1,128 — 203 1,331 Disposals — — (126) (126) Unrealized loss on changes in fair value (1,128) — (77) (1,205) Balance, March 31, 2023 — — — — Unrealized gain (loss) on marketable securities Year ended June 30, 2022 OCI unrealized loss (1,882) (99) (86) (2,067) Nine months ended March 31, 2023 OCI unrealized loss (1,128) — (77) (1,205)
Derivative Instruments	As at March 31, 2023, the Company held the following derivative investments: Financial asset hierarchy level Level 2 Level 2 Level 3 Level 2 Level 3 Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) ACI Choom Investee-B High Tide Investee-C Total Note 6(b) Note 6(a) $ $ $ $ $ $ Balance, June 30, 2021 5,661 18,151 14,393 18,665 2,512 59,382 Additions — 6,000 — — — 6,000 Disposals — (18,151) — — — (18,151) Repayment — — — (997) — (997) Unrealized loss on changes in fair value (4,243) (6,000) (975) (9,226) (50) (20,494) Foreign exchange — — 543 — — 543 Balance, June 30, 2022 1,418 — 13,961 8,442 2,462 26,283 Repayment — — — (537) (2,490) (3,027) Adjustments — (211) — (211) Unrealized gain (loss) on changes in fair value (1,418) — (14,506) (580) 28 (16,476) Foreign exchange — — 680 — — 680 Balance, March 31, 2023 — — 135 7,114 — 7,249 Current portion — — — — — — Long-term portion — — 135 7,114 — 7,249 Year ended June 30, 2022 Foreign exchange — — 543 — — 543 Unrealized loss on changes in fair value (4,243) (6,000) (975) (9,226) (50) (20,494) (4,243) (6,000) (432) (9,226) (50) (19,951) Nine months ended March 31, 2023 Foreign exchange — — 680 — — 680 Unrealized gain (loss) on changes in fair value (1,418) — (14,506) (580) 28 (16,476) (1,418) — (13,826) (580) 28 (15,796)

Investments in Associates and_2

Investments in Associates and Joint Ventures (Tables)	9 Months Ended
	Mar. 31, 2023
Interests in other entities [Abstract]
Disclosure of Associates	The carrying value of investments in associates and joint ventures consist of: CTT Pharmaceutical Choom Venn Cannabis Total Note Holdings Inc. Note 6(a) $ $ $ $ Balance, June 30, 2021 289 — — 289 Additions — 5,825 1,156 6,981 Share of net income (1) — (344) 51 (293) Disposition (289) — — (289) Impairment — (5,479) — (5,479) OCI FX and share of OCI loss — (2) — (2) Balance, June 30, 2022 — — 1,207 1,207 Additions — — — — Share of net income (1) 22 — — 33 33 Disposition — — — — Impairment — — (1,240) (1,240) OCI FX and share of OCI loss — — — — Balance, March 31, 2023 — — — — (1) Represents an estimate of the Company’s share of net income based on the latest available information of each investee.
Investments in Joint Ventures	The carrying value of investments in associates and joint ventures consist of: CTT Pharmaceutical Choom Venn Cannabis Total Note Holdings Inc. Note 6(a) $ $ $ $ Balance, June 30, 2021 289 — — 289 Additions — 5,825 1,156 6,981 Share of net income (1) — (344) 51 (293) Disposition (289) — — (289) Impairment — (5,479) — (5,479) OCI FX and share of OCI loss — (2) — (2) Balance, June 30, 2022 — — 1,207 1,207 Additions — — — — Share of net income (1) 22 — — 33 33 Disposition — — — — Impairment — — (1,240) (1,240) OCI FX and share of OCI loss — — — — Balance, March 31, 2023 — — — — (1) Represents an estimate of the Company’s share of net income based on the latest available information of each investee.

Biological Assets (Tables)

Biological Assets (Tables)	9 Months Ended
	Mar. 31, 2023
Agriculture [Abstract]
Inputs and Assumptions Used in Determining the Fair Value of Biological Assets	Accounting Policy The Company defines biological assets as living plants up to the point of harvest. Biological assets are measured at fair value less costs to sell at the end of each reporting period in accordance with IAS 41 - Agriculture using the income approach. The Company utilizes an income approach to determine the fair value less cost to sell at a specific measurement date, based on the existing plants’ stage of completion up to the point of harvest. The Company cultivates cannabis and propagation plants biological assets. For cannabis plants, the stage of completion is determined based on the specific date of clipping the mother plant, the period-end reporting date, the average growth rate for the strain and facility environment and is calculated on a weighted average basis for the number of plants in the specific lot. Propagation plants are comprised solely of plants from the Bevo business, and are sold as living plants to customers and therefore not harvested into inventory. For propagation plants, the stage of completion is determined based on the propagation date, the promised date, and the period-end reporting date. The following inputs and assumptions are all categorized within Level 3 on the fair value hierarchy and were used in determining the fair value of cannabis biological assets: Inputs and assumptions Description Correlation between inputs and fair value Average selling price per gram Represents the average selling price per gram of dried cannabis net of excise taxes, where applicable, for the period for all strains of cannabis sold, which is expected to approximate future selling prices. If the average selling price per gram were higher (lower), estimated fair value would increase (decrease). Average attrition rate Represents the weighted average number of plants culled at each stage of production. If the average attrition rate was lower (higher), estimated fair value would increase (decrease). Weighted average yield per plant Represents the weighted average number of grams of dried cannabis inventory expected to be harvested from each cannabis plant. If the weighted average yield per plant was higher (lower), estimated fair value would increase (decrease). Cost per gram to complete production Based on actual production costs incurred divided by the grams produced in the period. If the cost per gram to complete production was lower (higher), estimated fair value would increase (decrease). Weighted average effective yield Represents the estimated percentage of harvested product that meets specifications in order to be sold as a dried cannabis product. If the weighted average effective yield were higher (lower), the estimated fair value would increase (decrease). Stage of completion in the production process Calculated by taking the weighted average number of days in production over a total average grow cycle of approximately twelve weeks. If the number of days in production was higher (lower), estimated fair value would increase (decrease). Production costs are capitalized to cannabis biological assets and include all direct and indirect costs relating to biological transformation. Costs include direct costs of production, such as labor, growing materials, as well as indirect costs such as indirect labor and benefits, quality control costs, depreciation on production equipment, and overhead expenses including rent and utilities. The following inputs and assumptions are all categorized within Level 3 on the fair value hierarchy and were used in determining the fair value of propagation plants biological assets: Inputs and assumptions Description Correlation between inputs and fair value Selling price per plant Represents selling price per plant, which is based on committed purchase plans. If selling price per plant were higher (lower), estimated fair value would increase (decrease). Stage of completion in the production process Calculated by taking the number of days in production over the promised date less the propagation date. If the number of days in production was higher (lower), estimated fair value would increase (decrease). Production costs are capitalized to propagation plants biological assets based on a rolling gross margin rate and includes all direct and indirect costs relating to biological transformation. Costs include direct costs of production, such as labor, growing materials, as well as indirect costs such as indirect labor and benefits, quality control costs, depreciation on production equipment, and overhead expenses including rent and utilities. The following table outlines the key assumptions used in calculating the recoverable amount for each CGU and operating segment tested for impairment as at March 31, 2023 and June 30, 2022: Indefinite Life Intangible Goodwill Impairment Testing Canadian Cannabis CGU Plant Propagation European Cannabis CGU Canadian Cannabis Operating Segment Plant Propagation European Cannabis Operating Segment March 31, 2023 Terminal value growth rate 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Discount rate 16.5% 11.0% 17.0% 16.5% 11.0% 17.0% Budgeted revenue growth rate over forecast period 16.7% 10.0% 48.8% 16.5% 10.0% 48.8% Fair value less cost to dispose $258,228 $184,832 $78,612 $236,345 $184,832 $87,420 Canadian Cannabis CGU Plant Propagation International Cannabis CGU Cannabis Operating Segment Plant Propagation European Cannabis Operating Segment June 30, 2022 Terminal value growth rate 3.0% n/a 3.0% 3.0% n/a 3.0% Discount rate 15.0% n/a 16.0% 15.0% n/a 16.0% Budgeted revenue growth rate over forecast period 18.1% n/a 23.1% 18.2% n/a 23.7% Fair value less cost to dispose $319,828 n/a $48,052 $264,829 n/a $69,021
Breakdown of Biological Assets	The following is a breakdown of biological assets: March 31, 2023 June 30, 2022 $ $ Indoor cannabis production facilities 8,428 23,367 Outdoor cannabis production facilities — 460 Plant propagation production facilities 14,262 — 22,690 23,827
Significant Unobservable Assumptions Used in the Valuation of Biological Assets, Including Sensitivities	The following table highlights the sensitivities and impact of changes in significant assumptions on the fair value of biological assets grown at indoor cannabis production facilities: Significant inputs & assumptions Range of inputs Sensitivity Impact on fair value March 31, June 30, 2022 March 31, June 30, 2022 Average selling price per gram $4.42 $5.18 Increase or decrease of $1.00 per gram $3,360 $9,813 Weighted average yield (grams per plant) 38.80 39.16 Increase or decrease by 5 grams per plant $1,438 $3,219 Weighted average effective yield 91 % 89 % Increase of decrease by 5% $395 $1,104 Cost per gram to complete production $1.65 $1.52 Increase or decrease of $1.00 per gram $3,427 $6,607 The following table highlights the sensitivities and impact of changes in significant assumptions on the fair value of biological assets grown at plant propagation production facilities: Significant inputs & assumptions Range of inputs Sensitivity Impact on fair value March 31, June 30, 2022 March 31, June 30, 2022 Average selling price per floral/bedding plant $ 7.58 n/a Increase or decrease by 10% $1,682 n/a Average stage of completion in the production process 56 % n/a Increase or decrease by 10% $2,295 n/a
Changes in Carrying Value of Biological Assets	The changes in the carrying value of biological assets during the period are as follows: March 31, 2023 June 30, 2022 $ $ Opening balance 23,827 20,250 Production costs capitalized 71,326 79,620 Biological assets acquired through business combinations (Note 13) 4,470 232 Sale of biological assets (18,645) (387) Foreign currency translation (234) (1,233) Changes in fair value less cost to sell due to biological transformation 34,129 118,671 Transferred to inventory upon harvest (92,183) (193,326) Ending balance 22,690 23,827

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Mar. 31, 2023
Inventories [Abstract]
Breakdown of Inventory	The following is a breakdown of inventory: March 31, 2023 June 30, 2022 Capitalized Fair value Carrying Capitalized Fair value Carrying $ $ $ $ $ $ Harvested cannabis Work-in-process 30,936 14,756 45,692 40,285 27,297 67,582 Finished goods 13,518 1,777 15,295 9,151 2,444 11,595 44,454 16,533 60,987 49,436 29,741 79,177 Extracted cannabis Work-in-process 11,566 2,753 14,319 13,577 2,348 15,925 Finished goods 8,786 561 9,347 8,257 650 8,907 20,352 3,314 23,666 21,834 2,998 24,832 Supplies and consumables 19,923 — 19,923 10,817 — 10,817 Merchandise and accessories 1,556 — 1,556 1,272 — 1,272 Ending balance 86,285 19,847 106,132 83,359 32,739 116,098

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	9 Months Ended
	Mar. 31, 2023
Property, plant and equipment [abstract]
Property, Plant and Equipment	The following summarizes the carrying values of property, plant and equipment for the periods reflected: March 31, 2023 June 30, 2022 Cost Accumulated depreciation Impairment Net book value Cost Accumulated depreciation Impairment Net book value Owned assets Land 52,077 — (1,820) 50,257 14,351 — (1,224) 13,127 Buildings 239,353 (83,888) (3,842) 151,623 396,848 (76,010) (224,034) 96,804 Construction in progress 37,563 — (11,945) 25,618 34,260 — (9,168) 25,092 Computer software & equipment 31,313 (29,570) (20) 1,723 31,960 (28,244) (555) 3,161 Furniture & fixtures 7,434 (5,596) (42) 1,796 10,057 (5,818) (1,558) 2,681 Production & other equipment 146,960 (87,425) (1,686) 57,849 168,829 (86,287) (22,080) 60,462 Total owned assets 514,700 (206,479) (19,355) 288,866 656,305 (196,359) (258,619) 201,327 Right-of-use lease assets Land 14,859 (1,345) (969) 12,545 7,443 (1,192) — 6,251 Buildings 36,789 (15,836) — 20,953 40,530 (14,990) (496) 25,044 Production & other equipment 5,343 (4,738) — 605 5,087 (4,244) — 843 Total right-of-use lease assets 56,991 (21,919) (969) 34,103 53,060 (20,426) (496) 32,138 Total property, plant and equipment 571,691 (228,398) (20,324) 322,969 709,365 (216,785) (259,115) 233,465 The following summarizes the changes in the net book values of property, plant and equipment for the periods presented: Balance, June 30, 2022 Additions Additions from business combinations Disposals Other (1) Depreciation Impairment Foreign currency translation Balance, March 31, 2023 Owned assets Land 13,127 — 21,770 — 16,609 — (1,820) 571 50,257 Buildings 96,804 840 52,350 — 15,467 (9,774) (3,842) (222) 151,623 Construction in progress 25,092 5,322 1,134 (36) 5,135 — (11,945) 916 25,618 Computer software & equipment 3,161 710 — — (867) (1,284) (20) 23 1,723 Furniture & fixtures 2,681 37 — — (874) (46) (42) 40 1,796 Production & other equipment 60,462 1,662 17,633 (1,989) (1,808) (16,942) (1,686) 517 57,849 Total owned assets 201,327 8,571 92,887 (2,025) 33,662 (28,046) (19,355) 1,845 288,866 Right-of-use leased assets Land 6,251 — — (29) 7,580 (291) (969) 3 12,545 Buildings 25,044 57 — (6,553) 5,363 (3,155) — 197 20,953 Production & other equipment 843 498 — (182) (72) (495) — 13 605 Total right-of-use lease assets 32,138 555 — (6,764) 12,871 (3,941) (969) 213 34,103 Total property, plant and equipment 233,465 9,126 92,887 (8,789) 46,533 (31,987) (20,324) 2,058 322,969

Assets and Liabilities Held f_2

Assets and Liabilities Held for Sale (Tables)	9 Months Ended
	Mar. 31, 2023
Non-current assets held for sale and discontinued operations [Abstract]
Assets Held For Sale	Assets held for sale are comprised of the following: Colombia Property Restructuring Facilities Uruguay Nordic Sky Aurora Sun Valley Polaris Whistler Alpha Lake Total $ $ $ $ Balance, June 30, 2021 1,925 13,993 — — — — — — 15,918 Transfer (to) from Property, Plant, and Equipment — (355) 669 8,823 34,404 5,850 18,678 638 68,707 Proceeds from disposal — (11,440) (602) (7,519) — — — — (19,561) Loss on disposal (1) — (2,198) (67) (1,304) — — — — (3,569) Balance, June 30, 2022 1,925 — — — 34,404 5,850 18,678 638 61,495 Transfer to Property, Plant, and Equipment — — — — (34,404) — — — (34,404) Impairment (1,925) — — — — — — — (1,925) Transfer from Liabilities Held for Sale — — — — — — (3,977) — (3,977) Proceeds from disposal — — — — — (5,573) (14,680) — (20,253) Loss on disposal (1) — — — — — (277) (21) — (298) Balance, March 31, 2023 — — — — — — — 638 638 (1) The loss on disposal is recognized in other gains (losses) (Note 22) in the statement of comprehensive loss. $ Property, plant and equipment 34,404 Assets held for sale 34,404 Accounts payable and accrued liabilities 11 Provisions 2,000 Liabilities held for sale 2,011 $ Property, plant and equipment 18,678 Assets held for sale 18,678 Lease liability 3,977 Liabilities held for sale 3,977

Business Combinations (Tables)

Business Combinations (Tables)	9 Months Ended
	Mar. 31, 2023
Business combinations [Abstract]
Schedule of Business Combinations	Provisional allocation at acquisition Adjustments Final Cash paid 38,844 — 38,844 Performance holdback 2,153 — 2,153 Indemnity holdback 3,000 — 3,000 Contingent consideration 749 — 749 44,746 — 44,746 Preliminary Fair Value of net identifiable assets Cash 54 — 54 Accounts receivables 3,317 — 3,317 Biological assets 4,873 (403) 4,470 Inventories 4,366 — 4,366 Prepaid expenses and deposits 749 — 749 Property, plant and equipment 92,887 — 92,887 Intangible assets — Customer relationships 5,600 — 5,600 Software 247 — 247 112,093 (403) 111,690 Accounts payable and accruals 3,699 — 3,699 Income taxes payable 1,660 (1,744) (84) Deferred revenue 151 — 151 Loans and borrowings 39,934 (237) 39,697 Deferred tax liability 14,762 1,509 16,271 60,206 (472) 59,734 Provisional purchase price allocation Net identifiable assets acquired 51,887 69 51,956 Non-controlling interest (25,891) (34) (25,925) Goodwill 18,750 (35) 18,715 44,746 — 44,746 Net cash outflows Cash consideration paid (38,844) — (38,844) Cash acquired 54 — 54 (38,790) — (38,790) Provisional allocation at acquisition Adjustments Final Total consideration Cash paid 26,983 — 26,983 Common shares issued 9,230 — 9,230 Common shares issuable 9,683 — 9,683 Indemnity holdback 3,000 — 3,000 Contingent consideration 14,371 — 14,371 63,267 — 63,267 Net identifiable assets acquired (liabilities assumed) Cash 2,513 — 2,513 Accounts receivables 3,713 — 3,713 Biological assets 232 — 232 Inventories 10,441 — 10,441 Prepaid expenses and deposits 151 — 151 Investments in associates 1,156 — 1,156 Property, plant equipment 10,453 — 10,453 Intangible assets — Permits and licenses 6,100 — 6,100 Brand 10,800 — 10,800 45,559 — 45,559 Accounts payable and accruals 5,831 750 6,581 Deferred tax liability 2,862 — 2,862 8,693 750 9,443 Provisional purchase price allocation Net identifiable assets acquired 36,866 (750) 36,116 Goodwill 26,401 750 27,151 63,267 — 63,267 Net cash outflows Cash consideration paid (26,983) — (26,983) Cash acquired 2,513 — 2,513 (24,470) — (24,470)

Asset Acquisition and Non-con_2

Asset Acquisition and Non-controlling Interest (“NCI”) (Tables)	9 Months Ended
	Mar. 31, 2023
Asset Acquisitions And Interests In Other Entities [Abstract]
Financial Information for Subsidiaries and Net Change in Non-Controlling Interests	The change in non-controlling interest is as follows: Bevo Other Total $ $ $ Balance, June 30, 2021 — — — Additions — 866 866 Share of (loss) profit for the period — (355) (355) Balance, June 30, 2022 — 511 511 Acquired through business acquisitions (Note 13) 25,925 — 25,925 Change in ownership interests in net assets 11,923 — 11,923 Share of (loss) profit for the period (4,944) (2,354) (7,298) Balance, March 31, 2023 32,904 (1,843) 31,061

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	9 Months Ended
	Mar. 31, 2023
Intangible assets and goodwill [abstract]
Continuity Schedule of Intangible Assets and Goodwill	The following is a continuity schedule of intangible assets and goodwill: March 31, 2023 June 30, 2022 Cost Accumulated amortization Impairment Net book value Cost Accumulated amortization Impairment Net book value Definite life intangible assets: Customer relationships 42,529 (37,068) — 5,461 89,626 (48,975) (40,651) — Permits and licenses 56,782 (42,826) (2,783) 11,173 116,966 (38,888) (63,724) 14,354 Patents 928 (771) — 157 1,957 (777) (1,053) 127 Intellectual property and know-how 52,590 (52,590) — — 78,099 (49,878) (28,221) — Software 20,121 (16,390) (3,460) 271 42,639 (16,618) (26,021) — Indefinite life intangible assets: Brand 36,200 — (15,500) 20,700 157,499 — (121,300) 36,199 Permits and licenses 21,918 — — 21,918 23,973 — (3,957) 20,016 Total intangible assets 231,068 (149,645) (21,743) 59,680 510,759 (155,136) (284,927) 70,696 Goodwill 19,465 — (750) 18,715 914,275 — (914,275) — Total 250,533 (149,645) (22,493) 78,395 1,425,034 (155,136) (1,199,202) 70,696
Changes in Net Book Value of Intangible Assets and Goodwill	The following summarizes the changes in the net book value of intangible assets and goodwill for the periods presented: Balance, Additions from acquisitions Additions Amortization Impairment Foreign currency translation Balance, March 31, 2023 Definite life intangible assets: Customer relationships — 5,600 — (139) — — 5,461 Permits and licenses 14,354 — — (498) (2,783) 100 11,173 Patents 127 — 41 (20) — 9 157 Software — 247 3,520 (36) (3,460) — 271 Indefinite life intangible assets: Brand 36,199 — — — (15,499) — 20,700 Permits and licenses (1) 20,016 — — — — 1,902 21,918 Total intangible assets 70,696 5,847 3,561 (693) (21,742) 2,011 59,680 Goodwill — — 19,465 — (750) — 18,715 Total 70,696 5,847 23,026 (693) (22,492) 2,011 78,395 (1) Indefinite life permits and licenses are predominantly held by the Company’s foreign subsidiaries. Given that these permits and licenses are connected to the subsidiary rather than a specific asset, there is no foreseeable limit to the period over which these assets are expected to generate future cash inflows for the Company.
Key Assumptions Used in Impairment Testing	Accounting Policy The Company defines biological assets as living plants up to the point of harvest. Biological assets are measured at fair value less costs to sell at the end of each reporting period in accordance with IAS 41 - Agriculture using the income approach. The Company utilizes an income approach to determine the fair value less cost to sell at a specific measurement date, based on the existing plants’ stage of completion up to the point of harvest. The Company cultivates cannabis and propagation plants biological assets. For cannabis plants, the stage of completion is determined based on the specific date of clipping the mother plant, the period-end reporting date, the average growth rate for the strain and facility environment and is calculated on a weighted average basis for the number of plants in the specific lot. Propagation plants are comprised solely of plants from the Bevo business, and are sold as living plants to customers and therefore not harvested into inventory. For propagation plants, the stage of completion is determined based on the propagation date, the promised date, and the period-end reporting date. The following inputs and assumptions are all categorized within Level 3 on the fair value hierarchy and were used in determining the fair value of cannabis biological assets: Inputs and assumptions Description Correlation between inputs and fair value Average selling price per gram Represents the average selling price per gram of dried cannabis net of excise taxes, where applicable, for the period for all strains of cannabis sold, which is expected to approximate future selling prices. If the average selling price per gram were higher (lower), estimated fair value would increase (decrease). Average attrition rate Represents the weighted average number of plants culled at each stage of production. If the average attrition rate was lower (higher), estimated fair value would increase (decrease). Weighted average yield per plant Represents the weighted average number of grams of dried cannabis inventory expected to be harvested from each cannabis plant. If the weighted average yield per plant was higher (lower), estimated fair value would increase (decrease). Cost per gram to complete production Based on actual production costs incurred divided by the grams produced in the period. If the cost per gram to complete production was lower (higher), estimated fair value would increase (decrease). Weighted average effective yield Represents the estimated percentage of harvested product that meets specifications in order to be sold as a dried cannabis product. If the weighted average effective yield were higher (lower), the estimated fair value would increase (decrease). Stage of completion in the production process Calculated by taking the weighted average number of days in production over a total average grow cycle of approximately twelve weeks. If the number of days in production was higher (lower), estimated fair value would increase (decrease). Production costs are capitalized to cannabis biological assets and include all direct and indirect costs relating to biological transformation. Costs include direct costs of production, such as labor, growing materials, as well as indirect costs such as indirect labor and benefits, quality control costs, depreciation on production equipment, and overhead expenses including rent and utilities. The following inputs and assumptions are all categorized within Level 3 on the fair value hierarchy and were used in determining the fair value of propagation plants biological assets: Inputs and assumptions Description Correlation between inputs and fair value Selling price per plant Represents selling price per plant, which is based on committed purchase plans. If selling price per plant were higher (lower), estimated fair value would increase (decrease). Stage of completion in the production process Calculated by taking the number of days in production over the promised date less the propagation date. If the number of days in production was higher (lower), estimated fair value would increase (decrease). Production costs are capitalized to propagation plants biological assets based on a rolling gross margin rate and includes all direct and indirect costs relating to biological transformation. Costs include direct costs of production, such as labor, growing materials, as well as indirect costs such as indirect labor and benefits, quality control costs, depreciation on production equipment, and overhead expenses including rent and utilities. The following table outlines the key assumptions used in calculating the recoverable amount for each CGU and operating segment tested for impairment as at March 31, 2023 and June 30, 2022: Indefinite Life Intangible Goodwill Impairment Testing Canadian Cannabis CGU Plant Propagation European Cannabis CGU Canadian Cannabis Operating Segment Plant Propagation European Cannabis Operating Segment March 31, 2023 Terminal value growth rate 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Discount rate 16.5% 11.0% 17.0% 16.5% 11.0% 17.0% Budgeted revenue growth rate over forecast period 16.7% 10.0% 48.8% 16.5% 10.0% 48.8% Fair value less cost to dispose $258,228 $184,832 $78,612 $236,345 $184,832 $87,420 Canadian Cannabis CGU Plant Propagation International Cannabis CGU Cannabis Operating Segment Plant Propagation European Cannabis Operating Segment June 30, 2022 Terminal value growth rate 3.0% n/a 3.0% 3.0% n/a 3.0% Discount rate 15.0% n/a 16.0% 15.0% n/a 16.0% Budgeted revenue growth rate over forecast period 18.1% n/a 23.1% 18.2% n/a 23.7% Fair value less cost to dispose $319,828 n/a $48,052 $264,829 n/a $69,021

Convertible Debentures (Tables)

Convertible Debentures (Tables)	9 Months Ended
	Mar. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of Detailed Information About Convertible Debentures	$ Balance, June 30, 2021 327,931 Interest paid (25,667) Accretion 33,171 Accrued interest 22,457 Debt repurchased (163,165) Realized loss on debt repurchased 19,353 Unrealized loss on foreign exchange 12,424 Balance, June 30, 2022 226,504 Current portion (26,854) Long-term portion 199,650 Balance, June 30, 2022 226,504 Interest paid (13,305) Accretion 16,123 Accrued interest 8,956 Debt repurchased (128,706) Realized loss on debt repurchased 10,874 Unrealized loss on foreign exchange 12,125 Balance, March 31, 2023 132,571 Current portion (132,571) Long-term portion — Total loans and borrowings principal repayments as at March 31, 2023 are as follows: $ Next 12 months 9,571 Over 1 year to 3 years 2,636 Over 3 years to 5 years 6,758 Over 5 years 26,769 Total long-term debt repayments 45,734

Loans and Borrowings (Tables)

Loans and Borrowings (Tables)	9 Months Ended
	Mar. 31, 2023
Financial instruments [Abstract]
Disclosure of Changes in the Carrying Value of Current and Non-current Loans and Borrowings	The changes in the carrying value of current and non-current term loan credit facilities are as follows: Term loan credit facilities $ Balance, June 30, 2022 — Acquired through business combination (Note 13) 39,697 Drawings 7,242 Accretion 1,846 Interest payments (1,504) Principal repayments (1,547) Balance, March 31, 2023 45,734 Current portion (9,571) Long-term portion 36,163 The changes in the carrying value of current and non-current lease liabilities are as follows: $ Balance, June 30, 2021 71,619 Lease additions 1,736 Disposal of leases (6,139) Lease payments (10,025) Net lease term reduction and other items (1) (17,534) Changes due to foreign exchange rates (103) Interest expense on lease liabilities 3,433 Balance, June 30, 2022 42,987 Current portion (6,150) Long-term portion 36,837 Balance, June 30, 2022 42,987 Lease additions 555 Disposal of leases (272) Lease payments (6,709) Net lease term increase and other items (1) 10,166 Changes due to foreign exchange rates 244 Interest expense on lease liabilities 2,246 Balance, March 31, 2023 49,217 Current portion (5,413) Long-term portion 43,804
Disclosure of Detailed Information About Borrowings	$ Balance, June 30, 2021 327,931 Interest paid (25,667) Accretion 33,171 Accrued interest 22,457 Debt repurchased (163,165) Realized loss on debt repurchased 19,353 Unrealized loss on foreign exchange 12,424 Balance, June 30, 2022 226,504 Current portion (26,854) Long-term portion 199,650 Balance, June 30, 2022 226,504 Interest paid (13,305) Accretion 16,123 Accrued interest 8,956 Debt repurchased (128,706) Realized loss on debt repurchased 10,874 Unrealized loss on foreign exchange 12,125 Balance, March 31, 2023 132,571 Current portion (132,571) Long-term portion — Total loans and borrowings principal repayments as at March 31, 2023 are as follows: $ Next 12 months 9,571 Over 1 year to 3 years 2,636 Over 3 years to 5 years 6,758 Over 5 years 26,769 Total long-term debt repayments 45,734

Lease Liabilities (Tables)

Lease Liabilities (Tables)	9 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Disclosure of Changes in the Carrying Value of Current and Non-current Loans and Borrowings	The changes in the carrying value of current and non-current term loan credit facilities are as follows: Term loan credit facilities $ Balance, June 30, 2022 — Acquired through business combination (Note 13) 39,697 Drawings 7,242 Accretion 1,846 Interest payments (1,504) Principal repayments (1,547) Balance, March 31, 2023 45,734 Current portion (9,571) Long-term portion 36,163 The changes in the carrying value of current and non-current lease liabilities are as follows: $ Balance, June 30, 2021 71,619 Lease additions 1,736 Disposal of leases (6,139) Lease payments (10,025) Net lease term reduction and other items (1) (17,534) Changes due to foreign exchange rates (103) Interest expense on lease liabilities 3,433 Balance, June 30, 2022 42,987 Current portion (6,150) Long-term portion 36,837 Balance, June 30, 2022 42,987 Lease additions 555 Disposal of leases (272) Lease payments (6,709) Net lease term increase and other items (1) 10,166 Changes due to foreign exchange rates 244 Interest expense on lease liabilities 2,246 Balance, March 31, 2023 49,217 Current portion (5,413) Long-term portion 43,804

Share Capital (Tables)

Share Capital (Tables)	9 Months Ended
	Mar. 31, 2023
Share capital, reserves and other equity interest [Abstract]
Disclosure of Common Shares Issued	The Company issued the following common shares in the periods indicated: US$ equivalence Nine months ended March 31, 2023 Year Ended Nine months ended March 31, 2023 Year Ended Gross proceeds $ 75,568 $ 143,887 $ 55,381 $ 113,838 Commission $ 1,422 $ 2,878 $ 1,107 $ 2,276 Net proceeds $ 74,146 $ 141,009 $ 54,274 $ 111,562 Average gross price $ 1.68 $ 5.50 $ 1.23 $ 4.35 Number of shares issued 44,986,253 26,161,388
Disclosure of Summary of Warrants Outstanding	A summary of warrants outstanding is as follows: Warrants Weighted average # $ Balance, June 30, 2022 89,124,788 6.72 Balance, March 31, 2023 89,124,788 7.09
Disclosure of Warrant Derivative Liabilities	The following summarizes the warrant derivative liabilities: US$ equivalent November 2020 Offering January 2021 Offering June Total November 2020 Offering January 2021 Offering June Total $ $ $ $ $ $ Balance, June 30, 2021 59,162 29,698 — 88,860 47,726 23,958 — 71,684 Additions — — 35,621 35,621 — — 28,164 28,164 Unrealized losses on derivative liability (55,148) (28,167) (3,869) (87,184) (44,613) (22,770) (3,520) (70,903) Balance, June 30, 2022 4,014 1,531 31,752 37,297 3,113 1,188 24,644 28,945 Unrealized losses on derivative liability (3,939) (1,486) (22,238) (27,663) (3,059) (1,155) (17,603) (21,817) Balance, March 31, 2023 75 45 9,514 9,634 54 33 7,041 7,128
Disclosure of Range of Exercise Prices of Outstanding Warrants	The following table summarizes the warrants that remain outstanding as at March 31, 2023: Exercise Price ($) Expiry Date Warrants (#) 4.38 - 41.88 (2) January 26, 2024 - November 30, 2025 88,596,596 112.46 - 116.09 (1) August 9, 2023 to August 22, 2024 528,192 89,124,788 (1) Includes the November 2020 and January 2021 Offering Warrants exercisable at US$9.00 and US$12.60, respectively. (2) Includes the June 2022 Offering Warrants exercisable at US$3.20.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	9 Months Ended
	Mar. 31, 2023
Share-based payment arrangements [Abstract]
Disclosure of Number and Weighted Average Exercise Prices of Share Options	A summary of stock options outstanding is as follows: Stock Weighted Average Exercise Price # $ Balance, June 30, 2021 4,108,006 68.46 Granted 1,335,514 9.53 Expired (544,085) 30.75 Forfeited (620,152) 73.19 Balance, June 30, 2022 4,279,283 53.97 Granted 3,384,998 1.86 Expired (277,885) 90.53 Forfeited (664,893) 58.87 Balance, March 31, 2023 6,721,503 25.73
Disclosure of Range of Exercise Prices of Outstanding Share Options	The following table summarizes the stock options that are outstanding as at March 31, 2023: Exercise Price ($) Expiry Date Weighted Average Remaining Life Options Outstanding (# ) Options Exercisable (#) 1.67 - 27.24 January 10, 2025 - September 30, 2027 4.00 5,453,045 1,521,559 38.52 - 99.60 April 12, 2023 - December 9, 2024 0.78 402,864 402,864 100.80 - 133.80 June 6, 2023 - July 12, 2024 2.49 797,429 797,429 135.00 - 163.56 September 25, 2023 - May 21, 2024 0.90 68,165 68,165 3.53 6,721,503 2,790,017
Weighted Average Assumptions	Stock options granted during the respective periods highlighted below were fair valued based on the following weighted average assumptions: Nine months ended March 31, 2023 Year ended June 30, 2022 Risk-free annual interest rate (1) 3.70 % 0.95 % Expected annual dividend yield N/A — % Expected stock price volatility (2) 86.86 % 84.21 % Expected life of options (years) (3) 2.54 2.50 Forfeiture rate 20.65 % 19.99 % (1) The risk-free rate is based on Canada government bonds with a remaining term equal to the expected life of the options. (2) Volatility was estimated by using the average historical volatilities of the Company and certain competitors.
Summary of Awards Outstanding	A summary of the RSUs and DSUs outstanding are as follows: RSUs and DSUs Weighted Average Issue Price of RSUs and DSUs # $ Balance, June 30, 2021 1,040,544 16.46 Issued 761,029 6.98 Vested, released and issued (362,774) 21.01 Expired (417) 113.16 Forfeited (123,848) 10.35 Balance, June 30, 2022 1,314,534 10.26 Issued 6,728,932 1.82 Vested, released and issued (326,894) 14.25 Expired (14,099) 27.34 Forfeited (177,533) 4.77 Balance, March 31, 2023 7,524,940 2.64 (1) As of March 31, 2023, there were 6,614,487 RSUs and 910,453 DSUs outstanding (June 30, 2022 - 1,100,563 RSUs and 213,971 DSUs). The following table summarizes the RSUs and DSUs that are outstanding as at March 31, 2023: Weighted Average Issue Price ($) Expiry Date Outstanding (#) Vested (#) 0.93 - $8.50 Nov 3, 2023 - Nov 15, 2025 7,262,564 956,981 10.09 - 24.96 Feb 10, 2023 - Feb 10, 2025 258,247 123,078 $90.12 - $113.16 N/A 4,129 4,129 7,524,940 1,084,188 A summary of the PSUs outstanding is as follows: PSUs Weighted Average Issue Price of PSUs # $ Balance, June 30, 2021 387,369 10.06 Issued 441,233 7.81 Vested, released and issued (12,723) 8.22 Forfeited (121,508) 9.31 Balance, June 30, 2022 694,371 10.26 Issued 1,734,746 1.87 Vested, released and issued (3,626) 2.16 Forfeited (117,270) 5.44 Balance, March 31, 2023 2,308,221 3.77 The following table summarizes the PSUs that are outstanding as at March 31, 2023: Weighted Average Issue Price ($) Expiry Date Outstanding (#) Vested (#) $1.87 - $10.09 Sep 10, 2023 - Nov 15, 2025 2,304,942 560 $13.35 - $23.96 Dec 8, 2023 - Feb 11, 2024 3,279 — 2,308,221 560
Weighted Average Assumptions of PSUs	PSUs granted during the nine months ended March 31, 2023 were fair valued based on the following weighted average assumptions: Nine months ended March 31, 2023 Year ended June 30, 2022 Risk-free annual interest rate (1) 3.99 % 1.23 % Dividend yield — % — % Expected stock price volatility (2) 94.04 % 38.23 % Expected stock price volatility of peer group (2) 86.71 % 28.74 % Expected life of options (years) (3) 3.00 3.00 Forfeiture rate 16.98 % 10.30 % Equity correlation against peer group (4) 49.74 % 47.51 % (1) The risk-free rate is based on Canada government bonds with a remaining term equal to the expected life of the PSUs. (2) Volatility was estimated by using the 20-day VWAP historical volatility of Aurora and the peer group of companies. (3) The expected life in years represents the period of time that the PSUs granted are expected to be outstanding. (4) The equity correlation is estimated by using 1-year historical equity correlations for the Company and the peer group of companies.

(Loss) Earnings Per Share (Tabl

(Loss) Earnings Per Share (Tables)	9 Months Ended
	Mar. 31, 2023
Earnings per share [abstract]
Reconciliation of Basic and Diluted (Loss) Earnings Per Share	The following is a reconciliation of basic and diluted loss per share: Basic and diluted loss per share Nine months ended March 31, 2023 Year ended June 30, 2022 Net loss attributable to Aurora shareholders ($198,997) ($1,717,624) Weighted average number of Common Shares outstanding 322,735,165 214,912,605 Basic loss per share ($0.62) ($7.99)

Other (Losses) Gains (Tables)

Other (Losses) Gains (Tables)	9 Months Ended
	Mar. 31, 2023
Analysis of income and expense [abstract]
Disclosure Of Other Gains (Losses) Explanatory	Nine months ended March 31, 2023 Year ended June 30, 2022 $ $ Share of net income from investment in associates 8 33 (293) Loss on extinguishment of derivative investment 6(a) — (9,096) Unrealized loss on derivative investments 7(b) (15,796) (19,951) Unrealized gain on derivative liability 19(c) 27,663 90,263 Unrealized gain (loss) on changes in contingent consideration fair value 29 5,238 (5) Gain (loss) on disposal of assets held for sale and property, plant and equipment 12 (914) 373 Contract termination fee 26(b) (2,750) — Government grant income 5 — 10,757 Provisions (4,145) (3,372) Realized loss on repurchase of convertible debt 16 (10,874) (19,353) Other losses (3,564) (2,235) Total other (losses) gains (5,109) 47,088

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Mar. 31, 2023
Statement of cash flows, additional disclosures [Abstract]
Changes in Non-Cash Working Capital	The changes in non-cash working capital are as follows: Nine months ended March 31, 2023 Year ended June 30, 2022 $ $ Accounts receivable 5,528 18,335 Biological assets (52,447) (78,000) Inventory 49,028 99,068 Prepaid and other current assets (16,373) 2,675 Accounts payable and accrued liabilities (8,064) 6,765 Income taxes payable 98 331 Deferred revenue (1,612) (319) Provisions (1,282) 2,213 Other current liabilities 8 1,584 Changes in operating assets and liabilities (25,116) 52,652
Supplementary Cash Flow Information	Additional supplementary cash flow information is as follows: Nine months ended March 31, 2023 Year ended June 30, 2022 $ $ Property, plant and equipment in accounts payable (193) 910 Right-of-use asset additions 555 1,340 Amortization of prepaids 19,901 33,511 Interest paid 16,933 27,725 Interest received (1,949) 379

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Mar. 31, 2023
Income taxes [Abstract]
Reconciliation of Net Tax Provision to Income (Loss) Before Income Tax	The net tax provision differs from that expected by applying the combined federal and provincial tax rates of 27.0% (June 30, 2022 - 27.0%) to income (loss) before income tax for the following items: March 31, 2023 June 30, 2022 $. $ Income (loss) before tax (221,532) (1,720,120) Combined federal and provincial rate 27.0 % 27.0 % Expected tax recovery (59,814) (464,432) Change in estimates from prior year (23) 401 Foreign exchange (2,637) 1,381 Non-deductible expenses 5,715 9,033 Non-deductible (non-taxable) portion of capital items (7,469) (19,518) Goodwill and other impairment items 612 246,177 Tax impact on divestitures 3,076 — Difference in statutory tax rate 6,655 24,346 Effect of change in tax rates (99) (385) Changes in deferred tax benefits not recognized 38,747 200,856 Income tax recovery (15,237) (2,141)
Movements in Deferred Tax Assets (Liabilities)	Movements in deferred tax assets (liabilities) at March 31, 2023 and June 30, 2022 are comprised of the following: Balance, June 30, 2022 Deferred tax assets (liabilities) assumed from acquisition Recovered through (charged to) earnings Recovered through Recovered through (charged to) equity Balance, March 31, 2023 $ $ $ $ $ $ Deferred tax assets Non-capital losses 24,691 839 5,924 965 (516) 31,903 Capital Losses — — 142 — — 142 Finance costs 10 133 (25) — 118 Investment tax credit 1,282 — — — — 1,282 Property, plant and equipment — — — — — — Derivatives 26 — — — — 26 Leases 8,718 — (2,228) 39 — 6,529 Others 5,538 — (5,537) — — 1 Total deferred tax assets 40,265 972 (1,724) 1,004 (516) 40,001 Deferred tax liabilities Convertible debenture (11,896) — 8,494 — — (3,402) Marketable securities — — — — — — Investment in associates (8) — (4) — — (12) Derivatives — — — — — — Intangible assets (10,920) (1,581) 449 (572) — (12,624) Property, plant and equipment (4,969) (15,304) 4,427 (419) — (16,265) Inventory (11,648) — 6,441 (11) — (5,218) Biological assets (3,686) (407) 2,025 (2) — (2,070) Others — 49 (1,704) — — (1,655) Total deferred tax liabilities (43,127) (17,243) 20,128 (1,004) — (41,246) Net deferred tax liabilities (2,862) (16,271) 18,404 — (516) (1,245) Balance, June 30, 2021 (Charged to) / recovered through earnings (restatement) Recovered through (charged to) earnings Recovered through Recovered through (charged to) equity Balance, Jun 30, 2022 $ $ $ $ $ $ Deferred tax assets Non-capital losses 110,085 3,062 (85,288) (975) (2,193) 24,691 Capital losses 451 — (451) — — — Finance costs 813 — (803) — — 10 Investment tax credit 1,471 — (189) — — 1,282 Derivatives 734 — (708) — — 26 Leases 14,937 — (6,219) — — 8,718 Others 5,455 — 83 — — 5,538 Total deferred tax assets 133,946 3,062 (93,575) (975) (2,193) 40,265 Deferred tax liabilities Convertible debenture (29,627) — 17,731 — — (11,896) Investment in associates 1,409 (1) (1,416) — — (8) Derivatives (393) — 393 — — — Intangible assets (78,900) (4,478) 71,880 578 — (10,920) Property, plant and equipment (15,239) (558) 10,398 430 — (4,969) Inventory (8,296) (857) (2,466) (29) — (11,648) Biological assets (2,900) (30) (752) (4) — (3,686) Others — — — — — — Total deferred tax liabilities (133,946) (5,924) 95,768 975 — (43,127) Net deferred tax liabilities — (2,862) 2,193 — (2,193) (2,862)
Deferred Tax Assets Not Recognized	Deferred tax assets (liabilities) as presented in the Consolidated Statements of Financial Position are as follows: March 31, 2023 June 30, 2022 $ $ Deferred tax assets 15,500 — Deferred tax liabilities (16,745) (2,862) Net deferred tax liabilities (1,245) (2,862) Deferred tax assets have not been recognized with respect to the following deductible temporary differences: March 31, 2023 June 30, 2022 $ $ Non-capital losses carried forward 1,267,104 1,159,836 Investment in associates 1,240 47,983 Capital losses 186,093 135,259 Property, plant, and equipment 581,993 584,013 Intangible assets 60,219 37,953 Goodwill 31,728 32,755 Marketable Securities 25,075 23,744 Investment tax credits 6,696 5,021 Derivatives 22,164 12,722 Capital lease obligations 15,970 1,553 Other 56,776 37,365 2,255,058 2,078,204

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Mar. 31, 2023
Related party [Abstract]
Compensation Expense and Transactions with Related Parties	Compensation expense for key management personnel was as follows: Nine months ended Year ended March 31, 2023 June 30, 2022 $ $ Short-term employment benefits (1) 5,454 7,109 Long-term employment benefits 31 — Termination benefit 489 308 Directors’ fees (2) 273 335 Share-based compensation (3) 8,886 11,026 Total management compensation (4) 15,133 18,778 (1) Includes meeting fees and committee chair fees. (2) Share-based compensation represent the fair value of options granted and vested to key management personnel and directors of the Company under the Company’s share-based compensation plans (Note 20). (3) As of March 31, 2023, $1.2 million is payable or accrued for key management compen sation (June 30, 2022 - $1.6 million). The following is a summary of the significant transactions with related parties: Nine months ended Year ended March 31, 2023 June 30, 2022 $ $ Production costs (1) 2,546 4,310 (1) Production costs incurred with (i) Capcium and its subsidiary Gelcan, a company where Aurora held significant influence; and (ii) Sterigenics Radiation Technologies (“Sterigenics”, formerly Iotron Industries Canada Inc.), was an associate of the Company’s joint venture company. Aurora does not have the authority or ability to exert power over either Capcium or Sterigenics’ financial and/or operating decisions (i.e. control). During the three months ended December 31, 2022 the Company paid $2.8 million to terminate the manufacturing agreement which was recognized in other gains (losses) on the consolidated statement of comprehensive loss. After the termination of the manufacturing agreement,Gelcan and Sterigenics are no longer related parties. The following amounts were receivable from (payable to) related parties: March 31, 2023 June 30, 2022 $ $ Production costs with investments in associates (1) (79) 439 (1) Production costs incurred with (i) Gelcan Corporation. (“Gelcan”), a company that manufactures softgels; and (ii) Sterigenics Radiation Technologies (“Sterigenics”, formerly Iotron Industries Canada Inc.). Pursuant to a manufacturing agreement, the Company was contractually committed to purchase a minimum number of softgels each calendar year. During the three months ended December 31, 2022 the Company paid $2.8 million to terminate the manufacturing agreement which was recognized in other gains (losses) on the consolidated statement of comprehensive loss.After the termination of the manufacturing agreement,Gelcan and Sterigenics are no longer related parties.

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Mar. 31, 2023
Revenue from contracts with customers [Abstract]
Revenue from the Transfer of Goods and Services	Nine months ended March 31, 2023 Point-in-time Over-time Total $ $ $ Cannabis Revenue from sale of goods 174,815 — 174,815 Revenue from provision of services — 1,088 1,088 Excise taxes (21,617) — (21,617) Cannabis net revenue 153,198 1,088 154,286 Plant propagation Revenue from sale of goods 20,682 — 20,682 Net revenue 173,880 1,088 174,968 Year ended June 30, 2022 Point-in-time Over-time Total $ $ $ Cannabis Revenue from sale of goods 251,607 — 251,607 Revenue from provision of services — 1,696 1,696 Excise taxes (31,964) — (31,964) Net revenue 219,643 1,696 221,339

Segmented Information (Tables)

Segmented Information (Tables)	9 Months Ended
	Mar. 31, 2023
Operating segments [Abstract]
Operating Segments	Operating Segments Canadian Cannabis EU Cannabis Plant Propagation Corporate (1) Total $ $ $ $ Nine months ended March 31, 2023 Net revenue 129,918 24,369 20,681 — 174,968 Gross profit (loss) before fair value adjustments 12,174 10,616 1,343 24,133 Selling, general, and administrative expense 94,364 12,147 14,344 1,784 122,639 Loss before taxes (156,199) (23,162) (39,245) (2,926) (221,532) Year ended June 30, 2022 Net revenue 159,923 61,372 — 44 221,339 Gross profit (loss) before fair value adjustments (23,411) 32,015 — 22 8,626 Selling, general and administrative expense 140,469 17,541 — 17,227 175,237 Loss before taxes (1,559,855) (14,124) — (146,141) (1,720,120) (1) Net (loss) income under the Corporate allocation includes fair value gains and losses from investments in marketable securities, derivatives and investment in associates. Corporate and administrative expenditures such as regulatory fees, share based compensation and financing expenditures relating to debt issuances are also included under Corporate.
Geographical Segments	Geographical Segments Canada EU Other Total $ $ $ $ Non-current assets March 31, 2023 375,179 41,866 105 417,150 June 30, 2022 267,438 41,080 — 308,518 Nine months ended March 30, 2023 Net revenue 150,599 24,369 — 174,968 Gross profit (loss) before fair value adjustments 13,517 10,616 — 24,133 Year ended June 30, 2022 Net revenue 159,819 61,520 — 221,339 Gross profit (loss) before fair value adjustments (23,640) 32,266 — 8,626

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Mar. 31, 2023
Fair value measurement [Abstract]
Valuation Methods	Accounting Policy Fair Value Hierarchy Financial instruments recorded at fair value are classified using a hierarchy that categorizes into three levels the inputs to valuation techniques used to measure fair value. The three levels of hierarchy are: Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities; Level 2 - Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly; and Level 3 - Inputs for the asset or liability that are not based on observable market data. The individual fair values attributed to the different components of a financing transaction, notably marketable securities, derivative financial instruments, convertible debentures and loans, are determined using valuation techniques. The Company uses judgment to select the methods used to make certain assumptions and derive estimates. Significant judgment is also used when attributing fair values to each component of a transaction upon initial recognition, measuring fair values for certain instruments on a recurring basis and disclosing the fair values of financial instruments subsequently carried at amortized cost. These valuation estimates could be significantly different because of the use of judgment and the inherent uncertainty in estimating the fair value of instruments that are not quoted or observable in an active market. Financial instruments are measured either at fair value or at amortized cost. The table below lists the valuation methods used to determine fair value of each financial instrument. Fair Value Method Financial Instruments Measured at Fair Value Marketable securities Closing market price of common shares as of the measurement date (Level 1) Derivatives Closing market price (Level 1) or Black-Scholes, Binomial, Monte-Carlo & FINCAD valuation model (Level 2 or 3) Contingent consideration payable Discounted cash flow model (Level 3) Derivative liability Closing market price of warrants (Level 1) or Kynex valuation model (Level 2) Financial Instruments Measured at Amortized Cost Cash and cash equivalents, restricted cash, accounts receivable, loans receivable Carrying amount (approximates fair value due to short-term nature) Accounts payable and accrued liabilities, other current and long-term liabilities Carrying amount (approximates fair value due to short-term nature) Lease receivable, convertible debentures, loans and borrowings, and lease liabilities. Carrying value discounted at the effective interest rate approximates fair value
Financial Liabilities Measured at Fair Value	The following is a continuity schedule of contingent consideration payable: Thrive Bevo Other Total $ $ $ $ Balance, June 30, 2021 — — 250 250 Additions 14,371 — — 14,371 Unrealized gain (loss) from changes in fair value — — — — Payments — — (250) (250) Balance, June 30, 2022 14,371 — — 14,371 Additions 451 2,902 — 3,353 Unrealized gain (loss) from changes in fair value (4,882) (355) — (5,237) Payments — — — — Balance, March 31, 2023 9,940 2,547 — 12,487 The carrying values of the financial instruments at March 31, 2023 are summarized in the following table: Amortized cost FVTPL Designated Total $ $ $ $ Financial Assets Cash and cash equivalents 234,942 — — 234,942 Restricted cash 65,900 — — 65,900 Accounts receivable, excluding sales taxes and lease receivable 38,000 — — 38,000 Derivatives — 7,249 — 7,249 Loans receivable — — — — Lease receivable 8,590 — — 8,590 Financial Liabilities Accounts payable and accrued liabilities 75,825 — — 75,825 Convertible debentures 132,571 — — 132,571 Contingent consideration payable — 12,487 — 12,487 Other current liabilities 12,572 — — 12,572 Lease liabilities 49,217 — — 49,217 Derivative liability — 9,634 — 9,634 Loans and borrowings 45,734 — — 45,734 Other long-term liabilities 48,047 — — 48,047 The following is a summary of financial instruments measured at fair value segregated based on the various levels of inputs: Note Level 1 Level 2 Level 3 Total $ $ $ $ As at March 31, 2023 Derivative assets 7(b) — 7,114 135 7,249 Contingent consideration payable — — 12,487 12,487 Derivative liability 16, 19(c) 9,634 — — 9,634 As at June 30, 2022 Marketable securities 7(a) 1,331 — — 1,331 Derivative assets 7(b) — 9,860 16,423 26,283 Contingent consideration payable — — 14,371 14,371 Derivative liability 16, 19(c) 37,297 — — 37,297
Financial Assets Measured at Fair Value	The carrying values of the financial instruments at March 31, 2023 are summarized in the following table: Amortized cost FVTPL Designated Total $ $ $ $ Financial Assets Cash and cash equivalents 234,942 — — 234,942 Restricted cash 65,900 — — 65,900 Accounts receivable, excluding sales taxes and lease receivable 38,000 — — 38,000 Derivatives — 7,249 — 7,249 Loans receivable — — — — Lease receivable 8,590 — — 8,590 Financial Liabilities Accounts payable and accrued liabilities 75,825 — — 75,825 Convertible debentures 132,571 — — 132,571 Contingent consideration payable — 12,487 — 12,487 Other current liabilities 12,572 — — 12,572 Lease liabilities 49,217 — — 49,217 Derivative liability — 9,634 — 9,634 Loans and borrowings 45,734 — — 45,734 Other long-term liabilities 48,047 — — 48,047 The following is a summary of financial instruments measured at fair value segregated based on the various levels of inputs: Note Level 1 Level 2 Level 3 Total $ $ $ $ As at March 31, 2023 Derivative assets 7(b) — 7,114 135 7,249 Contingent consideration payable — — 12,487 12,487 Derivative liability 16, 19(c) 9,634 — — 9,634 As at June 30, 2022 Marketable securities 7(a) 1,331 — — 1,331 Derivative assets 7(b) — 9,860 16,423 26,283 Contingent consideration payable — — 14,371 14,371 Derivative liability 16, 19(c) 37,297 — — 37,297

Financial Instruments Risk (Tab

Financial Instruments Risk (Tables)	9 Months Ended
	Mar. 31, 2023
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Schedule of Aging of Receivables	The Company’s aging of trade receivables was as follows: March 31, 2023 June 30, 2022 $ $ 0 – 60 days 28,355 23,763 61+ days 6,661 4,902 35,016 28,665
Schedule of Contractual Cash Flows from Lease Receivables	The Company’s contractual cash flows from lease receivables is as follows: Note March 31, 2023 $ Next 12 months 2,480 Over 1 year to 2 years 2,396 Over 2 years to 3 years 1,522 Over 3 years to 4 years 1,417 Over 4 years to 5 years 1,127 Thereafter 817 Total undiscounted lease payments receivable 9,759 Unearned finance income (1,169) Total lease receivable 8,590 Current 4 (2,094) Long-term 6,496
Disclosure of Accounts Payable and Accrued Liabilities	The composition of the Company’s accounts payable and accrued liabilities was as follows: March 31, 2023 June 30, 2022 $ $ Trade payables 21,942 13,858 Accrued liabilities 38,176 34,810 Payroll liabilities 12,610 18,851 Excise tax payable 2,611 960 Other payables 486 1,395 75,825 69,874
Schedule of Gross Contractual Obligations	In addition to the commitments outlined in Note 26, the Company has the following undiscounted contractual obligations as at March 31, 2023, which are expected to be payable in the following respective periods: Total ≤1 year Over 1 year - 3 years Over 3 years - 5 years > 5 years $ $ $ $ $ Accounts payable and accrued liabilities 75,825 75,825 — — — Convertible notes and interest (1)(2) 148,451 148,451 — — — Lease liabilities (2) 98,731 8,548 21,812 15,505 52,866 Loans and borrowings 45,734 9,571 2,636 6,758 26,769 Contingent consideration payable (3) 12,487 — 9,942 2,545 — Business acquisition retention payments 3,797 3,797 — — — 385,025 246,192 34,390 24,808 79,635 (1) Assumes the principal balance of the debentures outstanding at March 31, 2023 remains unconverted and includes the estimated interest payable until the maturity date. (2) Includes interest payable until maturity date. (3) Relates to acquired businesses. Payable in cash, shares, or a combination of both at Aurora’s sole discretion.

Nature of Operations (Details)

Nature of Operations (Details)		9 Months Ended
	Aug. 25, 2022	Mar. 31, 2023
Bevo Agtech Inc.
Disclosure of subsidiaries [line items]
Proportion of ownership interest	50.10%	50.10%

Significant Accounting Polici_4

Significant Accounting Policies and Judgments - Major Subsidiaries Over Which the Company Has Control (Details)		9 Months Ended
	Aug. 25, 2022	Mar. 31, 2023
2105657 Alberta Inc. (“2105657”)
Disclosure of subsidiaries [line items]
Percentage Ownership		100%
Aurora Cannabis Enterprises Inc. (“ACE”)
Disclosure of subsidiaries [line items]
Percentage Ownership		100%
Aurora Deutschland GmbH (“Aurora Deutschland”)
Disclosure of subsidiaries [line items]
Percentage Ownership		100%
Aurora Nordic Cannabis A/S (“Aurora Nordic”)
Disclosure of subsidiaries [line items]
Percentage Ownership		100%
Reliva, LLC (“Reliva”)
Disclosure of subsidiaries [line items]
Percentage Ownership		100%
TerraFarma Inc.
Disclosure of subsidiaries [line items]
Percentage Ownership		100%
Whistler Medical Marijuana Corporation (“Whistler”)
Disclosure of subsidiaries [line items]
Percentage Ownership		100%
Bevo Agtech Inc.
Disclosure of subsidiaries [line items]
Percentage Ownership	50.10%	50.10%
CannaHealth Therapeutics Inc.
Disclosure of subsidiaries [line items]
Percentage Ownership		100%
ACB Captive Insurance Company Inc.
Disclosure of subsidiaries [line items]
Percentage Ownership		100%

Provisions - Narrative (Details

Provisions - Narrative (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Disclosure of contingent liabilities [line items]
Deferred compensation amortization	$ 325	$ 3,131
Production Facility Closure
Disclosure of contingent liabilities [line items]
Deferred compensation amortization	$ 513	$ 2,752

Provisions - Rollforward of Pro

Provisions - Rollforward of Provisions (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Reconciliation of changes in restructuring provision [Abstract]
Opening balance, restructuring	$ 997	$ 0
Remeasurement	325	3,131
Settlements	(1,510)	(1,755)
Ending balance, restructuring	0	997
Opening balance, loan loss provision	3,613	78
Remeasurement	832	3,535
Settlements	0	0
Ending balance, loan loss provision	4,445	3,613
Opening balance, other provisions	800	0
Remeasurement	8	800
Settlements	(800)	0
Ending balance, other provisions	8	800
Opening balance, provisions	5,410	78
Remeasurement	1,353	7,087
Settlements	2,310	1,755
Ending balance, provisions	$ 4,453	$ 5,410

Accounts Receivable (Details)

Accounts Receivable (Details) - CAD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022
Subclassifications of assets, liabilities and equities [abstract]
Trade receivables, net	$ 35,016		$ 28,665
Sales taxes receivable	1,214		3,137
Lease receivable	2,094	$ 2,094	1,883
Consideration receivable from divestiture	0		2,361
Government grant receivable	1,913		6,088
Consideration receivable from sale of facility	0		3,800
Other receivables	$ 1,071		1,061
Trade and receivables		$ 41,308	$ 46,995

Government Grant (Details)

Government Grant (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Disclosure of detailed information about property, plant and equipment [line items]
Government grant income	$ 0	$ 10,757,000
CEWS Program
Disclosure of detailed information about property, plant and equipment [line items]
Government grant income	0	10,700,000
Cash received from government grants	0	19,500,000
Current government grants	12,400,000	12,400,000
Co-Generation Project, Aurora River Facility
Disclosure of detailed information about property, plant and equipment [line items]
Proceeds from government grant	$ 3,300,000	$ 0

Investments - Choom Holdings In

Investments - Choom Holdings Inc. (Details)		9 Months Ended	12 Months Ended
	Jul. 08, 2021 CAD ($) director $ / shares shares	Mar. 31, 2023 CAD ($) shares	Jun. 30, 2022 CAD ($) $ / shares shares	Apr. 22, 2022 CAD ($)	Jul. 07, 2021 shares
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Gains (losses) on financial assets		$ (15,796,000)	$ (19,951,000)
Impairment against loans		800,000
Impairment charge		1,240,000	5,479,000
Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”)
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Gains (losses) on financial assets		(15,796,000)	(19,951,000)
Financial assets at fair value through other comprehensive income, category | Level 1
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Reclassification from marketable securities to investment in associate		$ 1,205,000	$ 353,000
Choom | Financial assets at fair value through other comprehensive income, category
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Number of shares received upon extinguishment (in shares) | shares	79,754,843
Financial assets, at fair value	$ 5,200,000
Right to nominate, number of directors (up to) | director	2
Proportion of ownership interest in investment	19.20%	19.19%	19.19%
Choom | Financial assets at fair value through other comprehensive income, category | Level 1
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Reclassification from marketable securities to investment in associate		$ 0	$ 642,000
Convertible Debentures | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Choom
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Notional amount extinguished	$ 20,000,000
Accrued interest	2,100,000
Financial assets, at fair value	18,200,000
Decrease through derecognition, financial assets	20,000,000
Convertible Debentures | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Choom | 2021 Debenture
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Notional amount	$ 6,000,000
Interest rate	7%
Convertible debenture convertible into units, price per unit (in CAD per share) | $ / shares	$ 0.10
Gains (losses) on financial assets		0	$ (6,000,000)
Convertible Debentures | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Choom | Loan to fund operations and Companies' Creditors Arrangement Act proceedings
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Interest rate				12%
Convertible Debentures | Financial assets measured at fair value through other comprehensive income, category | Choom
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Gains (losses) on financial assets	$ (9,000,000)
Convertible Debentures | Loans and receivables, category | Choom | Loan to fund operations and Companies' Creditors Arrangement Act proceedings
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Current loans and receivables				$ 800,000
Accrued interest		$ 900,000
Interest receivable | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Choom
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Interest receivable	$ 2,100,000
Choom
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Total shareholdings (in shares) | shares		89,613,998	89,613,998		9,859,155
Quoted stock price (in CAD per share) | $ / shares			$ 0.065
Impairment charge		$ 0	$ 5,479,000

Investments - Australis Capital

Investments - Australis Capital Inc. (Details) - Restricted Back-In Right Warrants - ACI - Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) $ / shares in Units, $ in Millions	9 Months Ended	12 Months Ended
	Mar. 31, 2023 CAD ($) year $ / shares	Jun. 30, 2022 CAD ($) year $ / shares	Jun. 30, 2023 day shares
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Number of warrants held by entity (in shares) | shares			22,628,751
Exercise price of warrants (in CAD per share) | $ / shares	$ 0.20
Warrants received, percentage of common shares issued and outstanding			20%
Financial assets, at fair value, volume weighted average trading price, period | day			5
Financial assets, at fair value | $	$ 0	$ 1.4
Share price (in CAD per share) | $ / shares	$ 0.03	$ 0.09
Unrealized losses on fair value | $	$ 1.4	$ 4.2
Risk-free interest rate
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets	0.03	0.04
Dividend yield
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets	0	0
Historical volatility for shares
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets	1.22	1.13
Expected life
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets | year	5.48	6.23

Investments - Radient Technolog

Investments - Radient Technologies Inc. (Details) - CAD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2022
Disclosure of financial assets [line items]
Unrealized losses on marketable securities	$ 1,205
Radient | Financial assets at fair value through other comprehensive income, category
Disclosure of financial assets [line items]
Total shareholdings (in shares)	37,643,431		37,643,431
Fair value of financial instrument	$ 0		$ 1,100
Unrealized losses on marketable securities		$ 1,100	$ 1,900

Investments - Investee - B (Det

Investments - Investee - B (Details)	2 Months Ended		3 Months Ended	9 Months Ended	12 Months Ended
	Jun. 14, 2023 CAD ($)	Jun. 14, 2023 USD ($)	Jun. 30, 2023 CAD ($)	Mar. 31, 2023 CAD ($) year $ / shares	Jun. 30, 2022 CAD ($) year	Mar. 31, 2023 USD ($) year	Jun. 30, 2022 USD ($) year
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Unrealized loss on derivative investments				$ 15,796,000	$ 19,951,000
Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”)
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Unrealized loss on derivative investments				15,796,000	19,951,000
Convertible Debentures | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Notional amount				$ 13,500,000	12,900,000	$ 10,000,000	$ 10,000,000
Interest rate				1.50%		1.50%
Convertible debenture convertible into units, price per unit (in CAD per share) | $ / shares				$ 4.9585
Investor rights agreement, milestone options, nomination of a director, required entity ownership percentage				10%		10%
Financial assets, at fair value				$ 0	14,000,000	$ 10,600,000	$ 10,800,000
Unrealized loss on derivative investments				$ (100,000)	$ (1,000,000)
Convertible Debentures | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Investee-B | Forecast
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Consideration received for amendments			$ 300,000
Convertible Debentures | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Investee-B | Renegotiation of Payment Terms, Convertible Debenture Agreement
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Payment terms, forgiveness	$ 6,750,000	$ 5,000,000
Consideration received for amendments	(100,000)
Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets	$ 14,400,000	$ 10,600,000
Estimated share price | Convertible Debentures | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets				3.71	3.71
Percentage of reasonably possible increase in unobservable input, assets				10%	10%	10%	10%
Percentage of reasonably possible decrease in unobservable input, assets				10%	10%	10%	10%
Increase in fair value measurement due to reasonably possible increase in unobservable input, assets				$ 100,000	$ 200,000
Risk-free interest rate | Convertible Debentures | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets				0.0234	0.0277	0.0234	0.0277
Dividend yield | Convertible Debentures | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets				0	0	0	0
Historical volatility for shares | Convertible Debentures | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets				0.3839	0.4193	0.3839	0.4193
Percentage of reasonably possible increase in unobservable input, assets				10%	10%	10%	10%
Percentage of reasonably possible decrease in unobservable input, assets				10%	10%	10%	10%
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, assets				$ 0	$ 100,000
Credit spread | Convertible Debentures | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets				0.0118	0.0134	0.0118	0.0134
Expected life | Convertible Debentures | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets | year				0.25	1.01	0.25	1.01

Investments - High Tide Inc. (D

Investments - High Tide Inc. (Details) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023 CAD ($) year $ / shares	Jun. 30, 2022 CAD ($) year $ / shares	Nov. 01, 2022	Nov. 01, 2021	Jul. 23, 2020 CAD ($) $ / shares
Disclosure of financial assets [line items]
Unrealized loss on derivative investments	$ 15,796	$ 19,951
High Tide | July 2020 Debenture
Disclosure of financial assets [line items]
Debt restructuring agreement, royalty payment percentage				0.50%
Debt restructuring agreement, royalty payment, annual automatic percentage increase			0.50%
Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”)
Disclosure of financial assets [line items]
Repayment	(3,027)	(997)
Unrealized loss on derivative investments	15,796	19,951
Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | High Tide | Level 2
Disclosure of financial assets [line items]
Repayment	(537)	(997)
Unrealized loss on derivative investments	580	9,226
Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Convertible Debentures | High Tide
Disclosure of financial assets [line items]
Unrealized loss on derivative investments	$ 1,500	$ 7,800
Share price (in CAD per share) | $ / shares	$ 0.12	$ 0.17
Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Convertible Debentures | High Tide | July 2020 Debenture
Disclosure of financial assets [line items]
Notional amount					$ 10,000
Convertible debenture convertible into units, price per unit (in CAD per share) | $ / shares					$ 0.425
Proportion of ownership interest in investment, percentage restriction					25%
Financial assets, at fair value	$ 7,100	$ 8,400
Service fees	$ 500	$ 1,000
Credit spread | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Convertible Debentures | High Tide
Disclosure of financial assets [line items]
Significant unobservable input, assets	0.125	0.126
Dividend yield | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Convertible Debentures | High Tide
Disclosure of financial assets [line items]
Significant unobservable input, assets	0	0
Historical volatility for shares | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Convertible Debentures | High Tide
Disclosure of financial assets [line items]
Significant unobservable input, assets	0.69	0.94
Expected life | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Convertible Debentures | High Tide
Disclosure of financial assets [line items]
Significant unobservable input, assets | year	1.76	2.51

Investments - Investee C (Detai

Investments - Investee C (Details) - Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) - Convertible Debentures - Investee-C - CAD ($) $ in Millions	Oct. 31, 2022	May 19, 2021
Disclosure of financial assets [line items]
Notional amount		$ 2.5
Interest rate		8%
Discount on average daily VWAP of common shares, percent		0.15
Proceeds from disposal of marketable securities	$ 2.5

Marketable Securities and Der_3

Marketable Securities and Derivatives - Marketable Securities (Details) - CAD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2022
Unrealized gain (loss) on marketable securities
OCI unrealized loss	$ (1,205)
Financial assets at fair value through other comprehensive income, category | Level 1
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	1,331	$ 3,751	$ 3,751
Transfer (to) from investment in associates	(1,205)		(353)
Unrealized loss on changes in fair value			(2,067)
Disposals	(126)
Ending balance	0		1,331
Unrealized gain (loss) on marketable securities
OCI unrealized loss	(1,205)		(2,067)
Financial assets at fair value through other comprehensive income, category | Radient
Unrealized gain (loss) on marketable securities
OCI unrealized loss		(1,100)	(1,900)
Financial assets at fair value through other comprehensive income, category | Radient | Level 1
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	1,128	3,010	3,010
Transfer (to) from investment in associates	(1,128)		0
Unrealized loss on changes in fair value			(1,882)
Disposals	0
Ending balance	0		1,128
Unrealized gain (loss) on marketable securities
OCI unrealized loss	(1,128)		(1,882)
Financial assets at fair value through other comprehensive income, category | Choom | Level 1
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	0	741	741
Transfer (to) from investment in associates	0		(642)
Unrealized loss on changes in fair value			(99)
Disposals	0
Ending balance	0		0
Unrealized gain (loss) on marketable securities
OCI unrealized loss	0		(99)
Financial assets at fair value through other comprehensive income, category | CTT Pharmaceutical Holdings, Inc. | Level 1
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	203	$ 0	0
Transfer (to) from investment in associates	(77)		289
Unrealized loss on changes in fair value			(86)
Disposals	(126)
Ending balance	0		203
Unrealized gain (loss) on marketable securities
OCI unrealized loss	$ (77)		$ (86)

Marketable Securities and Der_4

Marketable Securities and Derivatives - Derivative Investments (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Long-term portion	$ 7,249	$ 26,283
Unrealized gain (loss) on derivatives (Note 22)
Unrealized gain (loss) on derivatives (Note 22)	(15,796)	(19,951)
Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”)
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	26,283	59,382
Additions		6,000
Disposals		(18,151)
Repayment	(3,027)	(997)
Adjustments	(211)
Unrealized loss on changes in fair value	(16,476)	(20,494)
Foreign exchange	680	543
Ending balance	7,249	26,283
Current portion	0
Long-term portion	7,249
Unrealized gain (loss) on derivatives (Note 22)
Unrealized gain (loss) on changes in fair value	(16,476)	(20,494)
Unrealized gain (loss) on derivatives (Note 22)	(15,796)	(19,951)
ACI | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Level 2
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	1,418	5,661
Additions		0
Disposals		0
Repayment	0	0
Adjustments
Unrealized loss on changes in fair value	(1,418)	(4,243)
Foreign exchange	0	0
Ending balance	0	1,418
Current portion	0
Long-term portion	0
Unrealized gain (loss) on derivatives (Note 22)
Unrealized gain (loss) on changes in fair value	(1,418)	(4,243)
Unrealized gain (loss) on derivatives (Note 22)	(1,418)	(4,243)
Choom | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Level 2
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	0	18,151
Additions		6,000
Disposals		(18,151)
Repayment	0	0
Adjustments
Unrealized loss on changes in fair value	0	(6,000)
Foreign exchange	0	0
Ending balance	0	0
Current portion	0
Long-term portion	0
Unrealized gain (loss) on derivatives (Note 22)
Unrealized gain (loss) on changes in fair value	0	(6,000)
Unrealized gain (loss) on derivatives (Note 22)	0	(6,000)
Investee-B | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Level 3
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	13,961	14,393
Additions		0
Disposals		0
Repayment	0	0
Adjustments	0
Unrealized loss on changes in fair value	(14,506)	(975)
Foreign exchange	680	543
Ending balance	135	13,961
Current portion	0
Long-term portion	135
Unrealized gain (loss) on derivatives (Note 22)
Unrealized gain (loss) on changes in fair value	(14,506)	(975)
Unrealized gain (loss) on derivatives (Note 22)	(13,826)	(432)
High Tide | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Level 2
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	8,442	18,665
Additions		0
Disposals		0
Repayment	(537)	(997)
Adjustments	(211)
Unrealized loss on changes in fair value	(580)	(9,226)
Foreign exchange	0	0
Ending balance	7,114	8,442
Current portion	0
Long-term portion	7,114
Unrealized gain (loss) on derivatives (Note 22)
Unrealized gain (loss) on changes in fair value	(580)	(9,226)
Unrealized gain (loss) on derivatives (Note 22)	(580)	(9,226)
Investee-C | Derivatives and convertible debentures at fair value through profit or loss (“FVTPL”) | Level 3
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	2,462	2,512
Additions		0
Disposals		0
Repayment	(2,490)	0
Adjustments	0
Unrealized loss on changes in fair value	28	(50)
Foreign exchange	0	0
Ending balance	0	2,462
Current portion	0
Long-term portion	0
Unrealized gain (loss) on derivatives (Note 22)
Unrealized gain (loss) on changes in fair value	28	(50)
Unrealized gain (loss) on derivatives (Note 22)	$ 28	$ (50)

Investments in Associates and_3

Investments in Associates and Joint Ventures - Summary of Carrying Value (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Disclosure Of Joint Ventures And Associates [Line Items]
Carrying value of investment, beginning balance	$ 1,207	$ 289
Additions	0	6,981
Share of net income	(33)	293
Disposition	0	(289)
Impairment	(1,240)	(5,479)
OCI FX and share of OCI loss	0	(2)
Carrying value of investment, ending balance	0	1,207
Joint venture operating agreement, termination costs	1,000
CTT Pharmaceutical Holdings, Inc.
Disclosure Of Joint Ventures And Associates [Line Items]
Carrying value of investment, beginning balance	0	289
Additions	0	0
Share of net income	0	0
Disposition	0	(289)
Impairment	0	0
OCI FX and share of OCI loss	0	0
Carrying value of investment, ending balance	0	0
Choom
Disclosure Of Joint Ventures And Associates [Line Items]
Carrying value of investment, beginning balance	0	0
Additions	0	5,825
Share of net income	0	344
Disposition	0	0
Impairment	0	(5,479)
OCI FX and share of OCI loss	0	(2)
Carrying value of investment, ending balance	0	0
Venn Cannabis
Disclosure Of Joint Ventures And Associates [Line Items]
Carrying value of investment, beginning balance	1,207	0
Additions	0	1,156
Share of net income	(33)	(51)
Disposition	0	0
Impairment	(1,240)	0
OCI FX and share of OCI loss	0	0
Carrying value of investment, ending balance	$ 0	$ 1,207

Biological Assets - Breakdown o

Biological Assets - Breakdown of Biological Assets (Details) - CAD ($) $ in Thousands	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2021
Disclosure of information about agricultural produce [line items]
Biological assets	$ 22,690	$ 23,827	$ 20,250
Indoor cannabis production facilities
Disclosure of information about agricultural produce [line items]
Biological assets	8,428	23,367
Outdoor cannabis production facilities
Disclosure of information about agricultural produce [line items]
Biological assets	0	460
Plant propagation production facilities
Disclosure of information about agricultural produce [line items]
Biological assets	$ 14,262	$ 0

Biological Assets - Significant

Biological Assets - Significant Unobservable Assumptions Used in the Valuation of Biological Assets, Including Sensitivities (Details) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023 CAD ($) $ / g g	Jun. 30, 2022 CAD ($) $ / g g
Average selling price per gram | Indoor cannabis production facilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Significant unobservable input, assets | $ / g	4.42	5.18
Increase in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 3,360	$ 9,813
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, assets	$ 3,360	$ 9,813
Average selling price per gram | Plant propagation production facilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Significant unobservable input, assets | $ / g	7.58
Increase in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 1,682
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, assets	$ 1,682
Weighted average yield (grams per plant) | Indoor cannabis production facilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Significant unobservable input, assets | g	38.80	39.16
Increase in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 1,438	$ 3,219
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, assets	$ 1,438	$ 3,219
Weighted average effective yield | Indoor cannabis production facilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Significant unobservable input, assets	0.91	0.89
Increase in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 395	$ 1,104
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, assets	$ 395	$ 1,104
Cost per gram to complete production | Indoor cannabis production facilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Significant unobservable input, assets | $ / g	1.65	1.52
Increase in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 3,427	$ 6,607
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, assets	$ 3,427	$ 6,607
Average stage of completion in the production process | Plant propagation production facilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Significant unobservable input, assets | $ / g	0.56
Increase in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 2,295
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, assets	$ 2,295

Biological Assets - Changes in

Biological Assets - Changes in Carrying Value of Biological Assets (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Reconciliation of changes in biological assets [abstract]
Opening balance	$ 23,827	$ 20,250
Production costs capitalized	71,326	79,620
Biological assets acquired through business combinations (Note 13)	4,470	232
Sale of biological assets	(18,645)	(387)
Foreign currency translation	(234)	(1,233)
Changes in fair value less cost to sell due to biological transformation	34,129	118,671
Transferred to inventory upon harvest	(92,183)	(193,326)
Balance, March 31, 2023	$ 22,690	$ 23,827

Biological Assets - Narrative (

Biological Assets - Narrative (Details) g in Thousands, $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023 CAD ($) $ / g g	Jun. 30, 2022 CAD ($) g $ / g
Disclosure of information about agricultural produce [line items]
Gain (losses) on fair value adjustment of biological assets sold | $	$ (3,500)	$ (100)
Depreciation, biological assets | $	$ 18,100	$ 400
Plant propagation production facilities
Disclosure of information about agricultural produce [line items]
Weighted average fair value less cost to complete and cost to sell (in CAD per gram) | $ / g	2.35
Dried cannabis
Disclosure of information about agricultural produce [line items]
Biological assets produced (in grams)	40,707	73,371
Expected yield when harvested (in grams)	7,667	14,754
Indoor plants
Disclosure of information about agricultural produce [line items]
Weighted average fair value less cost to complete and cost to sell (in CAD per gram) | $ / g	2.43	3.12
Average stage of growth	44%	50%
Outdoor cannabis production facilities
Disclosure of information about agricultural produce [line items]
Biological assets produced (in grams)	16,314	0

Inventory (Details)

Inventory (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023
Disclosure of fair value measurement of assets [line items]
Supplies and consumables		$ 10,817	$ 19,923
Merchandise and accessories		1,272	1,556
Inventory	$ 106,132	116,098	106,132
Inventory expensed to cost of goods sold	190,200	318,400
Non-cash expense related to changes in fair value of inventory sold	54,000	105,900
Inventory write-down	93,400	137,100
Fair Value Changes On Inventory Sold
Disclosure of fair value measurement of assets [line items]
Inventory write-down	47,800	71,900
Cost Of Sales Before Fair Value Adjustments
Disclosure of fair value measurement of assets [line items]
Inventory write-down	$ 45,700	65,100
Harvested cannabis
Disclosure of fair value measurement of assets [line items]
Work-in-process		67,582	45,692
Finished goods		11,595	15,295
Inventory		79,177	60,987
Extracted cannabis
Disclosure of fair value measurement of assets [line items]
Work-in-process		15,925	14,319
Finished goods		8,907	9,347
Inventory		24,832	23,666
Capitalized cost
Disclosure of fair value measurement of assets [line items]
Supplies and consumables		10,817	19,923
Merchandise and accessories		1,272	1,556
Inventory		83,359	86,285
Capitalized cost | Harvested cannabis
Disclosure of fair value measurement of assets [line items]
Work-in-process		40,285	30,936
Finished goods		9,151	13,518
Inventory		49,436	44,454
Capitalized cost | Extracted cannabis
Disclosure of fair value measurement of assets [line items]
Work-in-process		13,577	11,566
Finished goods		8,257	8,786
Inventory		21,834	20,352
Fair value adjustment
Disclosure of fair value measurement of assets [line items]
Supplies and consumables		0	0
Merchandise and accessories		0	0
Inventory		32,739	19,847
Fair value adjustment | Harvested cannabis
Disclosure of fair value measurement of assets [line items]
Work-in-process		27,297	14,756
Finished goods		2,444	1,777
Inventory		29,741	16,533
Fair value adjustment | Extracted cannabis
Disclosure of fair value measurement of assets [line items]
Work-in-process		2,348	2,753
Finished goods		650	561
Inventory		$ 2,998	$ 3,314

Property, Plant and Equipment -

Property, Plant and Equipment - Narrative (Details) - CAD ($) $ in Thousands		9 Months Ended	12 Months Ended
	Jun. 08, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation expense		$ 32,000	$ 60,200
Depreciation expense recognized in cost of goods sold		14,500	34,500
Property, plant and equipment		322,969	233,465	$ 606,093
Transfer (to) from Property, Plant, and Equipment		(34,404)	68,707
Impairment of property, plant and equipment		$ 20,324	259,115
Bevo Agtech
Disclosure of detailed information about property, plant and equipment [line items]
Proportion of ownership interest		50.10%
Canadian Cannabis Operating Segment
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment		$ 1,800	60,700
Computer software & equipment
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life		3 years
Production & other equipment | Bottom of range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life		2 years
Production & other equipment | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life		10 years
Furniture & fixtures
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life		5 years
Buildings & Improvements | Bottom of range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life		10 years
Buildings & Improvements | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life		30 years
Manufacturing Facilities
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment			154,500
Canadian Manufacturing Facilities
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment			21,100
Aurora Sun Facility
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment			34,400
Transfer (to) from Property, Plant, and Equipment			29,100
Impairment of property, plant and equipment			5,300
Certain Facilities
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment			7,400
Certain Facilities | Canadian Cannabis Operating Segment
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment			6,800
Certain Facilities | International Canadian Cannabis segment CGUs
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment			$ 600
Certain Facilities | European Cannabis CGU
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment		$ 4,300
FVLCD		6,500
Aurora Nordic Facility
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment		2,900
Aurora Nordic Facility, ROU Assets
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment		1,000
Netherlands Research And Development Facility
Disclosure of detailed information about property, plant and equipment [line items]
FVLCD		$ 2,300
Netherlands Research And Development Facility | Other disposals of assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment	$ 2,500
Individually Immaterial Assets | Other disposals of assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment	$ 2,500

Property, Plant and Equipment_2

Property, Plant and Equipment - Carrying Values of Property, Plant and Equipment (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	$ 233,465	$ 606,093
Additions	9,126	21,703
Additions from business combinations	92,887
Disposals	(8,789)	(11,271)
Other	46,533	(62,377)
Depreciation	(31,987)	(60,174)
Impairment	(20,324)	(259,115)
Foreign currency translation	2,058	(1,394)
Ending balance, property, plant and equipment	322,969	233,465
Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	201,327	544,848
Additions	8,571	20,363
Additions from business combinations	92,887
Disposals	(2,025)	(5,771)
Other	33,662	(44,846)
Depreciation	(28,046)	(53,332)
Impairment	(19,355)	(258,619)
Foreign currency translation	1,845	(1,316)
Ending balance, property, plant and equipment	288,866	201,327
Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	32,138	61,245
Additions	555	1,340
Additions from business combinations	0
Disposals	(6,764)	(5,500)
Other	12,871	(17,531)
Depreciation	(3,941)	(6,842)
Impairment	(969)	(496)
Foreign currency translation	213	(78)
Ending balance, property, plant and equipment	34,103	32,138
Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	709,365
Ending balance, property, plant and equipment	571,691	709,365
Cost | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	656,305
Ending balance, property, plant and equipment	514,700	656,305
Cost | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	53,060
Ending balance, property, plant and equipment	56,991	53,060
Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(216,785)
Ending balance, property, plant and equipment	(228,398)	(216,785)
Accumulated depreciation | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(196,359)
Ending balance, property, plant and equipment	(206,479)	(196,359)
Accumulated depreciation | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(20,426)
Ending balance, property, plant and equipment	(21,919)	(20,426)
Impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	259,115
Ending balance, property, plant and equipment	20,324	259,115
Impairment | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	258,619
Ending balance, property, plant and equipment	19,355	258,619
Impairment | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	496
Ending balance, property, plant and equipment	969	496
Land | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	13,127	23,977
Additions	0	5,565
Additions from business combinations	21,770
Disposals	0	(1,210)
Other	16,609	(13,785)
Depreciation	0	0
Impairment	(1,820)	(1,225)
Foreign currency translation	571	(195)
Ending balance, property, plant and equipment	50,257	13,127
Land | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	6,251	22,777
Additions	0	0
Additions from business combinations	0
Disposals	(29)	(3,513)
Other	7,580	(12,187)
Depreciation	(291)	(828)
Impairment	(969)	0
Foreign currency translation	3	2
Ending balance, property, plant and equipment	12,545	6,251
Land | Cost | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	14,351
Ending balance, property, plant and equipment	52,077	14,351
Land | Cost | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	7,443
Ending balance, property, plant and equipment	14,859	7,443
Land | Accumulated depreciation | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	0
Ending balance, property, plant and equipment	0	0
Land | Accumulated depreciation | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(1,192)
Ending balance, property, plant and equipment	(1,345)	(1,192)
Land | Impairment | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	1,224
Ending balance, property, plant and equipment	1,820	1,224
Land | Impairment | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	0
Ending balance, property, plant and equipment	969	0
Buildings | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	96,804	328,263
Additions	840	2,514
Additions from business combinations	52,350
Disposals	0	211
Other	15,467	9,989
Depreciation	(9,774)	(19,769)
Impairment	(3,842)	(224,117)
Foreign currency translation	(222)	(287)
Ending balance, property, plant and equipment	151,623	96,804
Buildings | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	25,044	36,857
Additions	57	1,285
Additions from business combinations	0
Disposals	(6,553)	(1,987)
Other	5,363	(5,344)
Depreciation	(3,155)	(5,199)
Impairment	0	(496)
Foreign currency translation	197	(72)
Ending balance, property, plant and equipment	20,953	25,044
Buildings | Cost | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	396,848
Ending balance, property, plant and equipment	239,353	396,848
Buildings | Cost | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	40,530
Ending balance, property, plant and equipment	36,789	40,530
Buildings | Accumulated depreciation | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(76,010)
Ending balance, property, plant and equipment	(83,888)	(76,010)
Buildings | Accumulated depreciation | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(14,990)
Ending balance, property, plant and equipment	(15,836)	(14,990)
Buildings | Impairment | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	224,034
Ending balance, property, plant and equipment	3,842	224,034
Buildings | Impairment | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	496
Ending balance, property, plant and equipment	0	496
Construction in progress | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	25,092	77,639
Additions	5,322	12,888
Additions from business combinations	1,134
Disposals	(36)	(7,158)
Other	5,135	(48,395)
Depreciation	0	0
Impairment	(11,945)	(9,174)
Foreign currency translation	916	(708)
Ending balance, property, plant and equipment	25,618	25,092
Construction in progress | Cost | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	34,260
Ending balance, property, plant and equipment	37,563	34,260
Construction in progress | Accumulated depreciation | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	0
Ending balance, property, plant and equipment	0	0
Construction in progress | Impairment | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	9,168
Ending balance, property, plant and equipment	11,945	9,168
Computer software & equipment | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	3,161	7,815
Additions	710	431
Additions from business combinations	0
Disposals	0	(236)
Other	(867)	2,169
Depreciation	(1,284)	(6,449)
Impairment	(20)	(554)
Foreign currency translation	23	(15)
Ending balance, property, plant and equipment	1,723	3,161
Computer software & equipment | Cost | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	31,960
Ending balance, property, plant and equipment	31,313	31,960
Computer software & equipment | Accumulated depreciation | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(28,244)
Ending balance, property, plant and equipment	(29,570)	(28,244)
Computer software & equipment | Impairment | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	555
Ending balance, property, plant and equipment	20	555
Furniture & fixtures | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	2,681	5,909
Additions	37	172
Additions from business combinations	0
Disposals	0	197
Other	(874)	(259)
Depreciation	(46)	(1,740)
Impairment	(42)	(1,557)
Foreign currency translation	40	(41)
Ending balance, property, plant and equipment	1,796	2,681
Furniture & fixtures | Cost | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	10,057
Ending balance, property, plant and equipment	7,434	10,057
Furniture & fixtures | Accumulated depreciation | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(5,818)
Ending balance, property, plant and equipment	(5,596)	(5,818)
Furniture & fixtures | Impairment | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	1,558
Ending balance, property, plant and equipment	42	1,558
Production & other equipment | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	60,462	101,245
Additions	1,662	(1,207)
Additions from business combinations	17,633
Disposals	(1,989)	2,425
Other	(1,808)	5,435
Depreciation	(16,942)	(25,374)
Impairment	(1,686)	(21,992)
Foreign currency translation	517	(70)
Ending balance, property, plant and equipment	57,849	60,462
Production & other equipment | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	843	1,611
Additions	498	55
Additions from business combinations	0
Disposals	(182)	0
Other	(72)	0
Depreciation	(495)	(815)
Impairment	0	0
Foreign currency translation	13	(8)
Ending balance, property, plant and equipment	605	843
Production & other equipment | Cost | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	168,829
Ending balance, property, plant and equipment	146,960	168,829
Production & other equipment | Cost | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	5,087
Ending balance, property, plant and equipment	5,343	5,087
Production & other equipment | Accumulated depreciation | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(86,287)
Ending balance, property, plant and equipment	(87,425)	(86,287)
Production & other equipment | Accumulated depreciation | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(4,244)
Ending balance, property, plant and equipment	(4,738)	(4,244)
Production & other equipment | Impairment | Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	22,080
Ending balance, property, plant and equipment	1,686	22,080
Production & other equipment | Impairment | Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	0
Ending balance, property, plant and equipment	$ 0	$ 0

Assets and Liabilities Held f_3

Assets and Liabilities Held for Sale - Assets Held For Sale (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Disclosure Of Non-current Assets Held For Sale [Line Items]
Balance	$ 61,495	$ 15,918
Transfer (to) from Property, Plant, and Equipment	(34,404)	68,707
Impairment	(1,925)
Transfer from Liabilities Held for Sale	(3,977)
Proceeds from disposal	(20,253)	(19,561)
Loss on disposal	(298)	(3,569)
Balance	638	61,495
Colombia Property
Disclosure Of Non-current Assets Held For Sale [Line Items]
Balance	1,925	1,925
Transfer (to) from Property, Plant, and Equipment	0	0
Impairment	(1,925)
Transfer from Liabilities Held for Sale	0
Proceeds from disposal	0	0
Loss on disposal	0	0
Balance	0	1,925
Restructuring Facilities
Disclosure Of Non-current Assets Held For Sale [Line Items]
Balance	0	13,993
Transfer (to) from Property, Plant, and Equipment	0	(355)
Impairment	0
Transfer from Liabilities Held for Sale	0
Proceeds from disposal	0	(11,440)
Loss on disposal	0	(2,198)
Balance	0	0
Uruguay Properties
Disclosure Of Non-current Assets Held For Sale [Line Items]
Balance	0	0
Transfer (to) from Property, Plant, and Equipment	0	669
Impairment	0
Transfer from Liabilities Held for Sale	0
Proceeds from disposal	0	(602)
Loss on disposal	0	(67)
Balance	0	0
Nordic Sky
Disclosure Of Non-current Assets Held For Sale [Line Items]
Balance	0	0
Transfer (to) from Property, Plant, and Equipment	0	8,823
Impairment	0
Transfer from Liabilities Held for Sale	0
Proceeds from disposal	0	(7,519)
Loss on disposal	0	1,304
Balance	0	0
Aurora Sun
Disclosure Of Non-current Assets Held For Sale [Line Items]
Balance	34,404	0
Transfer (to) from Property, Plant, and Equipment	(34,404)	34,404
Impairment	0
Transfer from Liabilities Held for Sale	0
Proceeds from disposal	0	0
Loss on disposal	0	0
Balance	0	34,404
Valley
Disclosure Of Non-current Assets Held For Sale [Line Items]
Balance	5,850	0
Transfer (to) from Property, Plant, and Equipment	0	5,850
Impairment	0
Transfer from Liabilities Held for Sale	0
Proceeds from disposal	(5,573)	0
Loss on disposal	(277)	0
Balance	0	5,850
Polaris
Disclosure Of Non-current Assets Held For Sale [Line Items]
Balance	18,678	0
Transfer (to) from Property, Plant, and Equipment	0	18,678
Impairment	0
Transfer from Liabilities Held for Sale	(3,977)
Proceeds from disposal	(14,680)	0
Loss on disposal	(21)	0
Balance	0	18,678
Whistler Alpha Lake
Disclosure Of Non-current Assets Held For Sale [Line Items]
Balance	638	0
Transfer (to) from Property, Plant, and Equipment	0	638
Impairment	0
Transfer from Liabilities Held for Sale	0
Proceeds from disposal	0	0
Loss on disposal	0	0
Balance	$ 638	$ 638

Assets and Liabilities Held f_4

Assets and Liabilities Held for Sale - Narrative (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Disclosure of analysis of single amount of discontinued operations [line items]
Impairment of property, plant and equipment	$ 20,324	$ 259,115
Proceeds from disposal	20,253	19,561
Loss on disposal	298	3,569
Colombia Property
Disclosure of analysis of single amount of discontinued operations [line items]
Impairment of property, plant and equipment	1,900
Proceeds from disposal	0	0
Loss on disposal	0	0
Restructuring Facilities
Disclosure of analysis of single amount of discontinued operations [line items]
Fair value less costs of disposal		13,600
Proceeds from disposal	0	11,440
Loss on disposal	0	2,198
Uruguay Properties
Disclosure of analysis of single amount of discontinued operations [line items]
Fair value less costs of disposal		700
Proceeds from disposal	0	602
Loss on disposal	0	67
Nordic Sky
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from disposal	0	7,519
Loss on disposal	0	(1,304)
Valley
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from disposal	5,573	0
Loss on disposal	277	0
Polaris
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from disposal	14,680	0
Loss on disposal	$ 21	$ 0

Assets and Liabilities Held f_5

Assets and Liabilities Held for Sale - Balance Sheet Classification (Details) - CAD ($) $ in Thousands	9 Months Ended
	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021
Disclosure of analysis of single amount of discontinued operations [line items]
Non-current assets or disposal groups classified as held for sale	$ 638	$ 61,495		$ 15,918
Liabilities held for sale	0	5,988
Nordic Sky
Disclosure of analysis of single amount of discontinued operations [line items]
Non-current assets or disposal groups classified as held for sale	0	0	$ 34,404	0
Accounts payable and accrued liabilities	11
Provisions	2,000
Liabilities held for sale			2,011
Polaris
Disclosure of analysis of single amount of discontinued operations [line items]
Non-current assets or disposal groups classified as held for sale	0	$ 18,678	18,678	$ 0
Lease liability	$ 3,977
Liabilities held for sale			$ 3,977

Business Combinations - Narrati

Business Combinations - Narrative (Details)			2 Months Ended	7 Months Ended	9 Months Ended	12 Months Ended
	Aug. 25, 2022 CAD ($)	May 05, 2022 CAD ($)	Jun. 30, 2022 CAD ($)	Mar. 31, 2023 CAD ($)	Mar. 31, 2023 CAD ($)	Jun. 30, 2022 CAD ($)	Jul. 07, 2022 CAD ($)
Disclosure of detailed information about business combination [line items]
Gain (loss) in fair value adjustment of put option					$ (400,000)
Canadian Cannabis Operating Segment
Disclosure of detailed information about business combination [line items]
Impairment of goodwill					800,000	$ 26,400,000
Bevo Agtech Inc.
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired	50.10%
Initial consideration	$ 44,800,000
Cash paid	38,844,000			$ 38,844,000	38,844,000
Indemnification assets, indemnity holdback	3,000,000
Indemnity holdback	3,000,000			3,000,000	3,000,000
Performance holdback	2,153,000			2,153,000	2,153,000
Consideration transferred, escrow	6,000,000
Indemnification assets recognized as of acquisition date, goodwill	800,000
Goodwill	18,750,000			18,715,000	18,715,000
Contingent consideration	749,000			749,000	749,000
Initial consideration	44,746,000			44,746,000	44,746,000
Earnout payable	700,000
Common shares issuable	$ 6,596,761
Additional interests to be purchased	40.40%
Put option recognized as of acquisition date	$ 48,000,000			47,600,000	47,600,000
Revenue of combined entity as if combination occurred at beginning of period				20,700,000
Loss of acquiree since acquisition date				1,300,000
Revenue of acquiree prior to acquisition date					22,700,000
Loss of acquiree prior to acquisition date					2,500,000
Non-controlling interest	25,891,000			$ 25,925,000	25,925,000
Deferred tax asset	$ 16,300,000
Acquisition costs					$ 1,000,000
Proportion of ownership interests held by non-controlling interests	49.90%
Bevo Agtech Inc. | Top of range
Disclosure of detailed information about business combination [line items]
Contingent consideration	$ 12,000,000
Thrive Cannabis
Disclosure of detailed information about business combination [line items]
Cash paid		$ 26,983,000	$ 26,983,000			26,983,000
Indemnity holdback		3,000,000	3,000,000			3,000,000
Goodwill		26,401,000	27,151,000			27,151,000
Contingent consideration		14,371,000	14,371,000			14,371,000
Initial consideration		63,267,000	63,267,000			63,267,000
Earnout payable		14,400,000
Common shares issued		9,230,000	9,230,000			9,230,000
Common shares issuable		$ 9,683,000	9,683,000			9,683,000	$ 9,700,000
Revenue of combined entity as if combination occurred at beginning of period			1,400,000
Loss of acquiree since acquisition date			$ 3,200,000
Revenue of acquiree prior to acquisition date						10,300,000
Loss of acquiree prior to acquisition date						$ 22,100,000
Number of instruments or interests issued or issuable (in shares)		2,467,421					2,614,995
Revenue target period		2 years

Business Combinations - Busines

Business Combinations - Business Combinations Completed (Details) - CAD ($)	2 Months Ended	9 Months Ended
	Jun. 30, 2022	Mar. 31, 2023	Aug. 25, 2022	Jul. 07, 2022	May 05, 2022
Thrive Cannabis
Acquisition-date fair value of total consideration transferred [abstract]
Cash paid	$ 26,983,000				$ 26,983,000
Common shares issued	9,230,000				9,230,000
Common shares issuable	9,683,000			$ 9,700,000	9,683,000
Indemnity holdback	3,000,000				3,000,000
Contingent consideration	14,371,000				14,371,000
Initial consideration	63,267,000				63,267,000
Preliminary Fair Value of net identifiable assets
Cash	2,513,000				2,513,000
Accounts receivables	3,713,000				3,713,000
Biological assets	232,000				232,000
Inventories	10,441,000				10,441,000
Prepaid expenses and deposits	151,000				151,000
Investments in associates	1,156,000				1,156,000
Property, plant and equipment	10,453,000				10,453,000
Identifiable assets acquired	45,559,000				45,559,000
Accounts payable and accruals	6,581,000				5,831,000
Deferred tax liability	2,862,000				2,862,000
Identifiable liabilities assumed	9,443,000				8,693,000
Provisional purchase price allocation
Net identifiable assets acquired	36,116,000				36,866,000
Goodwill	27,151,000				26,401,000
Net cash outflows
Cash consideration paid	(26,983,000)				(26,983,000)
Cash acquired	2,513,000				2,513,000
Cash acquired, net of cash consideration paid	(24,470,000)				(24,470,000)
Adjustments
Accounts payable and accruals	750,000
Identifiable liabilities assumed	750,000
Net identifiable assets acquired	(750,000)
Goodwill	750,000
Measurement period adjustments	0
Thrive Cannabis | Permits and licenses
Preliminary Fair Value of net identifiable assets
Intangible assets	6,100,000				6,100,000
Thrive Cannabis | Brand and trademarks
Preliminary Fair Value of net identifiable assets
Intangible assets	$ 10,800,000				$ 10,800,000
Bevo Agtech Inc.
Acquisition-date fair value of total consideration transferred [abstract]
Cash paid		$ 38,844,000	$ 38,844,000
Common shares issuable			6,596,761
Performance holdback		2,153,000	2,153,000
Indemnity holdback		3,000,000	3,000,000
Contingent consideration		749,000	749,000
Initial consideration		44,746,000	44,746,000
Preliminary Fair Value of net identifiable assets
Cash		54,000	54,000
Accounts receivables		3,317,000	3,317,000
Biological assets		4,470,000	4,873,000
Inventories		4,366,000	4,366,000
Prepaid expenses and deposits		749,000	749,000
Property, plant and equipment		92,887,000	92,887,000
Identifiable assets acquired		111,690,000	112,093,000
Accounts payable and accruals		3,699,000	3,699,000
Income taxes payable		(84,000)	1,660,000
Deferred revenue		151,000	151,000
Loans and borrowings		39,697,000	39,934,000
Deferred tax liability		16,271,000	14,762,000
Identifiable liabilities assumed		59,734,000	60,206,000
Provisional purchase price allocation
Net identifiable assets acquired		51,956,000	51,887,000
Non-controlling interest		(25,925,000)	(25,891,000)
Goodwill		18,715,000	18,750,000
Net cash outflows
Cash consideration paid		(38,844,000)	(38,844,000)
Cash acquired		54,000	54,000
Cash acquired, net of cash consideration paid		(38,790,000)	(38,790,000)
Adjustments
Biological assets		(403,000)
Net identifiable assets		(403,000)
Income taxes payable		(1,744,000)
Loans and borrowings		(237,000)
Deferred tax liability		1,509,000
Identifiable liabilities assumed		(472,000)
Net identifiable assets acquired		69,000
Non-controlling interest		(34,000)
Goodwill		(35,000)
Measurement period adjustments		0
Bevo Agtech Inc. | Customer relationships
Preliminary Fair Value of net identifiable assets
Intangible assets		5,600,000	5,600,000
Bevo Agtech Inc. | Software
Preliminary Fair Value of net identifiable assets
Intangible assets		$ 247,000	$ 247,000

Asset Acquisition and Non-con_3

Asset Acquisition and Non-controlling Interest (“NCI”) - Net Change in Non-Controlling Interests (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Disclosure of subsidiaries [line items]
Beginning balance	$ 662,354	$ 2,037,700
Additions	25,925	1,300
Share of (loss) profit for the period	(206,295)	(1,717,979)
Change in ownership interests in net assets	0
Ending balance	517,137	662,354
Non-Controlling Interests
Disclosure of subsidiaries [line items]
Beginning balance	511	0
Additions	25,925	866
Share of (loss) profit for the period	(7,298)	(355)
Acquired through business acquisitions (Note 13)	25,925
Change in ownership interests in net assets	11,923
Ending balance	31,061	511
Bevo
Disclosure of subsidiaries [line items]
Beginning balance	0
Share of (loss) profit for the period	(4,944)
Acquired through business acquisitions (Note 13)	25,925
Change in ownership interests in net assets	11,923
Ending balance	32,904	0
Other
Disclosure of subsidiaries [line items]
Beginning balance	511	0
Additions		866
Share of (loss) profit for the period	(2,354)	(355)
Acquired through business acquisitions (Note 13)	0
Change in ownership interests in net assets	0
Ending balance	$ (1,843)	$ 511

Asset Acquisition and Non-con_4

Asset Acquisition and Non-controlling Interest (“NCI”) - Narrative (Details) $ in Thousands, € in Millions				9 Months Ended
	Sep. 30, 2022 CAD ($)	Nov. 12, 2021 CAD ($) board_member	Nov. 12, 2021 EUR (€)	Mar. 31, 2023 CAD ($)	Sep. 20, 2022 CAD ($)	Jun. 30, 2022 CAD ($)	Nov. 12, 2021 EUR (€) board_member
Disclosure Of Detailed Information About Asset Acquisitions [Line Items]
Non-controlling interests				$ 31,061		$ 511
Aurora Sky Facility
Disclosure Of Detailed Information About Asset Acquisitions [Line Items]
Proportion of ownership interest				50.10%
Asset acquisition, maximum consideration payable				$ 25,000
Transfer (to) from investment in associates	$ 11,900
CannaHealth Therapeutics Inc.
Disclosure Of Detailed Information About Asset Acquisitions [Line Items]
Cash paid					$ 21,900
Cash used to settle tax obligations					$ 2,900
Amortisation period	5 years
Amortisation expense				1,900
CannaHealth Therapeutics Inc. | Prepaid Expenses
Disclosure Of Detailed Information About Asset Acquisitions [Line Items]
Amortisation expense				3,800
CannaHealth Therapeutics Inc. | Deposits
Disclosure Of Detailed Information About Asset Acquisitions [Line Items]
Amortisation expense				13,300
CannaHealth Therapeutics Inc. | Tax Payments
Disclosure Of Detailed Information About Asset Acquisitions [Line Items]
Amortisation expense				$ 2,900
Growery B.V.
Disclosure Of Detailed Information About Asset Acquisitions [Line Items]
Cash paid		$ 600					€ 0.4
Percentage of voting equity interests acquired		40%					40%
Number of supervisory board members right to nomination | board_member		2					2
Number of supervisory board members | board_member		3					3
Non-controlling interests		$ 900					€ 0.6
Intangible assets		2,000					1.4
Transaction costs		100	€ 0.1
Growery B.V. | Achieving Sufficient Profits Available For Distribution
Disclosure Of Detailed Information About Asset Acquisitions [Line Items]
Contingent consideration		5,800					4
Growery B.V. | Achieving Certain Revenue Targets
Disclosure Of Detailed Information About Asset Acquisitions [Line Items]
Contingent consideration		$ 4,300					€ 3

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill - Useful Lives (Details)	9 Months Ended
	Mar. 31, 2023
Customer relationships
Disclosure of detailed information about intangible assets [line items]
Useful life	20 years
Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Useful life	10 years
Patents
Disclosure of detailed information about intangible assets [line items]
Useful life	10 years
Intellectual property and know-how
Disclosure of detailed information about intangible assets [line items]
Useful life	10 years
Software
Disclosure of detailed information about intangible assets [line items]
Useful life	5 years

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill - Continuity Schedule of Intangible Assets and Goodwill (Details) - CAD ($) $ in Thousands	Mar. 31, 2023	Jun. 30, 2022
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	$ 59,680	$ 70,696
Goodwill	18,715	0
Total	78,395	70,696
Brand
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	20,700	36,199
Total	20,700	36,199
Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	21,918	20,016
Total	21,918	20,016
Customer relationships
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	5,461	0
Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	11,173	14,354
Patents
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	157	127
Intellectual property and know-how
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	0	0
Software
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	271	0
Cost
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	231,068	510,759
Goodwill	19,465	914,275
Total	250,533	1,425,034
Cost | Brand
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	36,200	157,499
Cost | Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	21,918	23,973
Cost | Customer relationships
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	42,529	89,626
Cost | Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	56,782	116,966
Cost | Patents
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	928	1,957
Cost | Intellectual property and know-how
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	52,590	78,099
Cost | Software
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	20,121	42,639
Accumulated amortization
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	(149,645)	(155,136)
Goodwill	0	0
Total	(149,645)	(155,136)
Accumulated amortization | Brand
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	0	0
Accumulated amortization | Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	0	0
Accumulated amortization | Customer relationships
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	(37,068)	(48,975)
Accumulated amortization | Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	(42,826)	(38,888)
Accumulated amortization | Patents
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	(771)	(777)
Accumulated amortization | Intellectual property and know-how
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	(52,590)	(49,878)
Accumulated amortization | Software
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	(16,390)	(16,618)
Impairment
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	21,743	284,927
Goodwill	750	914,275
Total	22,493	1,199,202
Impairment | Brand
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	15,500	121,300
Impairment | Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	0	3,957
Impairment | Customer relationships
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	0	40,651
Impairment | Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	2,783	63,724
Impairment | Patents
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	0	1,053
Impairment | Intellectual property and know-how
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	0	28,221
Impairment | Software
Disclosure of detailed information about intangible assets [line items]
Total intangible assets	$ 3,460	$ 26,021

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill - Changes in Net Book Value of Intangible Assets and Goodwill (Details) $ in Thousands	9 Months Ended
	Mar. 31, 2023 CAD ($)
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	$ 70,696
Additions from acquisitions	5,847
Additions	23,026
Amortization	(693)
Impairment	(22,492)
Foreign currency translation	2,011
Net book value, ending balance	78,395
Brand and trademarks
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	36,199
Additions from acquisitions	0
Additions	0
Amortization	0
Impairment	(15,499)
Foreign currency translation	0
Net book value, ending balance	20,700
Permits and licenses
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	20,016
Additions from acquisitions	0
Additions	0
Amortization	0
Impairment	0
Foreign currency translation	1,902
Net book value, ending balance	21,918
Intangible assets other than goodwill
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	70,696
Additions from acquisitions	5,847
Additions	3,561
Amortization	(693)
Impairment	(21,742)
Foreign currency translation	2,011
Net book value, ending balance	59,680
Customer relationships
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	0
Additions from acquisitions	5,600
Additions	0
Amortization	(139)
Impairment	0
Foreign currency translation	0
Net book value, ending balance	5,461
Permits and licenses
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	14,354
Additions from acquisitions	0
Additions	0
Amortization	(498)
Impairment	(2,783)
Foreign currency translation	100
Net book value, ending balance	11,173
Patents
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	127
Additions from acquisitions	0
Additions	41
Amortization	(20)
Impairment	0
Foreign currency translation	9
Net book value, ending balance	157
Software
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	0
Additions from acquisitions	247
Additions	3,520
Amortization	(36)
Impairment	(3,460)
Foreign currency translation	0
Net book value, ending balance	271
Goodwill
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	0
Additions from acquisitions	0
Additions	19,465
Amortization	0
Impairment	(750)
Foreign currency translation	0
Net book value, ending balance	$ 18,715

Intangible Assets and Goodwil_5

Intangible Assets and Goodwill - Narrative (Details)	9 Months Ended	12 Months Ended
	Mar. 31, 2023 CAD ($) segment	Jun. 30, 2022 CAD ($)	Jun. 30, 2023 segment
Disclosure of detailed information about intangible assets [line items]
Number of reportable segments | segment	3		3
Impairment of property, plant and equipment	$ 20,324,000	$ 259,115,000
Impairment	22,492,000
Certain Facilities
Disclosure of detailed information about intangible assets [line items]
Impairment of property, plant and equipment		7,400,000
Canadian Cannabis Operating Segment
Disclosure of detailed information about intangible assets [line items]
Impairment of property, plant and equipment	1,800,000	2,900,000
Impairment of intangible assets	19,800,000	13,800,000
Impairment	22,400,000	43,100,000
Impairment of goodwill	800,000	26,400,000
European Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Impairment of goodwill	0	146,100,000
Canadian Cannabis segment CGUs
Disclosure of detailed information about intangible assets [line items]
Indefinite life intangibles	20,700,000	36,200,000
International Canadian Cannabis segment CGUs
Disclosure of detailed information about intangible assets [line items]
Indefinite life intangibles	21,900,000	20,000,000
International Canadian Cannabis segment CGUs | Certain Facilities
Disclosure of detailed information about intangible assets [line items]
Impairment of property, plant and equipment		600,000
Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Impairment of property, plant and equipment		57,800,000
Impairment of intangible assets		258,100,000
Impairment		315,900,000
European Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Impairment of intangible assets	1,900,000
Impairment	0	0
European Cannabis CGU | Certain Facilities
Disclosure of detailed information about intangible assets [line items]
Impairment of property, plant and equipment	$ 4,300,000
Impairment of intangible assets		$ 9,400,000
Plant Propagation CGU
Disclosure of detailed information about intangible assets [line items]
Estimated cash flow, projected years	8 years 9 months
European And Canadian CGU
Disclosure of detailed information about intangible assets [line items]
Estimated cash flow, projected years	4 years
Software
Disclosure of detailed information about intangible assets [line items]
Impairment	$ 3,460,000
Intangible assets other than goodwill
Disclosure of detailed information about intangible assets [line items]
Impairment	$ 21,742,000
Intangible assets other than goodwill | Canadian Cannabis CGU | Budgeted revenue growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.167	0.181
Intangible assets other than goodwill | Canadian Cannabis CGU | Discount rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.165	0.150
Change required for the recoverable amount to equal the carrying value	0.05
Amount by which unit's recoverable amount exceeds its carrying amount	$ 4,200,000
Intangible assets other than goodwill | European Cannabis CGU | Budgeted revenue growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.488
Intangible assets other than goodwill | European Cannabis CGU | Discount rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.170
Intangible assets other than goodwill | Bottom of range | Canadian Cannabis CGU | Budgeted revenue growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.06
Intangible assets other than goodwill | Bottom of range | Canadian Cannabis CGU | EBITDA Margin, Measurement Input
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.132
Intangible assets other than goodwill | Bottom of range | Canadian Cannabis CGU | Discount rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.11
Intangible assets other than goodwill | Bottom of range | Canadian Cannabis CGU | Royalty Rate, Measurement Input
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.025
Intangible assets other than goodwill | Bottom of range | European Cannabis CGU | EBITDA Margin, Measurement Input
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.227
Intangible assets other than goodwill | Top of range | Canadian Cannabis CGU | Budgeted revenue growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.244
Intangible assets other than goodwill | Top of range | Canadian Cannabis CGU | EBITDA Margin, Measurement Input
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.213
Intangible assets other than goodwill | Top of range | Canadian Cannabis CGU | Discount rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.175
Intangible assets other than goodwill | Top of range | Canadian Cannabis CGU | Royalty Rate, Measurement Input
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.05
Intangible assets other than goodwill | Top of range | European Cannabis CGU | EBITDA Margin, Measurement Input
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.366
Customer relationships
Disclosure of detailed information about intangible assets [line items]
Impairment	$ 0
Customer relationships | International Canadian Cannabis segment CGUs
Disclosure of detailed information about intangible assets [line items]
Impairment of intangible assets		$ 3,700,000
Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Impairment	2,783,000
Patents
Disclosure of detailed information about intangible assets [line items]
Impairment	0
Goodwill
Disclosure of detailed information about intangible assets [line items]
Impairment	$ 750,000
Goodwill | Canadian Cannabis Operating Segment | Budgeted revenue growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.165
Goodwill | Canadian Cannabis Operating Segment | Discount rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.165

Intangible Assets and Goodwil_6

Intangible Assets and Goodwill - Key Assumptions Used in Impairment Testing (Details) $ in Thousands	Mar. 31, 2023 CAD ($)	Jun. 30, 2022 CAD ($)
Intangible assets other than goodwill | Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Fair value less cost to dispose	$ 258,228	$ 319,828
Intangible assets other than goodwill | Plant propagation production facilities
Disclosure of detailed information about intangible assets [line items]
Fair value less cost to dispose	184,832
Intangible assets other than goodwill | European Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Fair value less cost to dispose	$ 78,612
Intangible assets other than goodwill | International Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Fair value less cost to dispose		$ 48,052
Intangible assets other than goodwill | Terminal value growth rate | Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.030	0.030
Intangible assets other than goodwill | Terminal value growth rate | Plant propagation production facilities
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.030
Intangible assets other than goodwill | Terminal value growth rate | European Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.030
Intangible assets other than goodwill | Terminal value growth rate | International Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets		0.030
Intangible assets other than goodwill | Discount rate | Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.165	0.150
Intangible assets other than goodwill | Discount rate | Plant propagation production facilities
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.110
Intangible assets other than goodwill | Discount rate | European Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.170
Intangible assets other than goodwill | Discount rate | International Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets		0.160
Intangible assets other than goodwill | Budgeted revenue growth rate | Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.167	0.181
Intangible assets other than goodwill | Budgeted revenue growth rate | Plant propagation production facilities
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.100
Intangible assets other than goodwill | Budgeted revenue growth rate | European Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.488
Intangible assets other than goodwill | Budgeted revenue growth rate | International Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets		0.231
Goodwill | Canadian Cannabis Operating Segment
Disclosure of detailed information about intangible assets [line items]
Fair value less cost to dispose	$ 236,345
Goodwill | Canadian Cannabis Operating Segment | Terminal value growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.030
Goodwill | Canadian Cannabis Operating Segment | Discount rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.165
Goodwill | Canadian Cannabis Operating Segment | Budgeted revenue growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.165
Goodwill | Plant propagation production facilities
Disclosure of detailed information about intangible assets [line items]
Fair value less cost to dispose	$ 184,832
Goodwill | Plant propagation production facilities | Terminal value growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.030
Goodwill | Plant propagation production facilities | Discount rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.110
Goodwill | Plant propagation production facilities | Budgeted revenue growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.100
Goodwill | Cannabis Operating Segment
Disclosure of detailed information about intangible assets [line items]
Fair value less cost to dispose		$ 264,829
Goodwill | Cannabis Operating Segment | Terminal value growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets		0.030
Goodwill | Cannabis Operating Segment | Discount rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets		0.150
Goodwill | Cannabis Operating Segment | Budgeted revenue growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets		0.182
Goodwill | European Cannabis Operating Segment
Disclosure of detailed information about intangible assets [line items]
Fair value less cost to dispose	$ 87,420	$ 69,021
Goodwill | European Cannabis Operating Segment | Terminal value growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.030	0.030
Goodwill | European Cannabis Operating Segment | Discount rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.170	0.160
Goodwill | European Cannabis Operating Segment | Budgeted revenue growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.488	0.237

Convertible Debentures - Activi

Convertible Debentures - Activity of Convertible Debentures (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Borrowings, Convertible Debentures [Roll Forward]
Current portion	$ (132,571)	$ (26,854)
Long-term portion	0	199,650
Convertible debenture
Borrowings, Convertible Debentures [Roll Forward]
Beginning balance	226,504	327,931
Interest paid	(13,305)	(25,667)
Accretion	16,123	33,171
Accrued interest	8,956	22,457
Debt repurchased	(128,706)	(163,165)
Realized loss on debt repurchased	10,874	19,353
Unrealized loss on foreign exchange		12,424
Unrealized loss on foreign exchange	12,125
Ending balance	132,571	226,504
Current portion	(132,571)	(26,854)
Long-term portion	$ 0	$ 199,650

Convertible Debentures - Narrat

Convertible Debentures - Narrative (Details) $ / shares in Units, $ in Thousands			2 Months Ended	9 Months Ended		12 Months Ended
	Jan. 24, 2019 CAD ($) shares	Jan. 24, 2019 USD ($) shares	Jun. 14, 2023 CAD ($)	Mar. 31, 2023 CAD ($)	Mar. 31, 2023 USD ($)	Jun. 30, 2022 CAD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($) $ / shares	Jun. 30, 2022 USD ($) $ / shares	Jan. 24, 2019 USD ($) $ / shares
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate				4.905%					4.905%
Derivative liability				$ 9,634		$ 37,297
Unrealized gain (loss) on derivative liability				(27,663)		(90,263)
Convertible debenture, January 2019
Disclosure of detailed information about borrowings [line items]
Notional amount	$ 460,600										$ 345,000,000
Borrowings, interest rate	5.50%										5.50%
Conversion, number of common shares (in shares) | shares	11.53	11.53
Principal amount used for conversion rate											$ 1,000
Conversion price (in CAD per share) | $ / shares											$ 86.72
Loans and borrowings				148,500		269,200		$ 109,900,000
Conversion, threshold percentage of stock price trigger	100%	100%
Proceeds from borrowings	$ 445,600	$ 334,700,000
Transaction costs	15,000
Share price (in USD per share) | $ / shares									$ 0.70	$ 1.32
Repurchased amount				135,000	$ 99,000,000	$ 175,700	$ 136,100,000
Loss on repurchase of debentures				10,900
Debentures, repurchased accrued interest				$ 130,400	$ 95,700,000
Convertible debenture, January 2019 | Debenture Repurchase
Disclosure of detailed information about borrowings [line items]
Repurchased amount			$ 50,900
Convertible debenture, January 2019 | Currency risk
Disclosure of detailed information about borrowings [line items]
Notional amount									$ 109,900,000	$ 208,900,000
Convertible debenture, January 2019 | Historical volatility for shares
Disclosure of detailed information about borrowings [line items]
Significant unobservable input, liabilities				0.84		0.82			0.84	0.82
Convertible debenture, January 2019 | Stock borrow rate
Disclosure of detailed information about borrowings [line items]
Significant unobservable input, liabilities				0.10		0.10			0.10	0.10
Convertible debenture, January 2019 | Convertible Senior Notes
Disclosure of detailed information about borrowings [line items]
Loans and borrowings	276,400
Accrued interest				$ (16,900)		$ (6,600)
Convertible debenture, January 2019 | Conversion Option
Disclosure of detailed information about borrowings [line items]
Amount of equity component	$ 169,200										$ 126,800,000
Derivative liability				0		0
Unrealized gain (loss) on derivative liability				$ 0		$ 3,100
Convertible debenture, January 2019 | Conversion Option | Credit spread
Disclosure of detailed information about borrowings [line items]
Significant unobservable input, liabilities				397		0.0903			397	0.0903

Loans and Borrowings - Changes

Loans and Borrowings - Changes in the Carrying Value of Current and Non-current Loans and Borrowings (Details) - CAD ($) $ in Thousands	9 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Disclosure of detailed information about borrowings [line items]
Long-term portion	$ 36,163	$ 0
Term Loan
Disclosure of detailed information about borrowings [line items]
Opening balance	0
Assumed on acquisition	39,697
Drawings	7,242
Accretion	1,846
Interest expense on borrowings	1,504
Principal repayments	1,547
Ending balance	45,734
Current portion	(9,571)
Long-term portion	$ 36,163

Loans and Borrowings - Summary

Loans and Borrowings - Summary of Loans and Borrowings Principal Repayments (Details) $ in Thousands	9 Months Ended
	Mar. 31, 2023 CAD ($)
Disclosure of detailed information about borrowings [line items]
Repayments of non-current borrowings	$ 45,734
Next 12 months
Disclosure of detailed information about borrowings [line items]
Repayments of non-current borrowings	9,571
Over 1 year - 3 years
Disclosure of detailed information about borrowings [line items]
Repayments of non-current borrowings	2,636
Over 3 years - 5 years
Disclosure of detailed information about borrowings [line items]
Repayments of non-current borrowings	6,758
Over 5 years
Disclosure of detailed information about borrowings [line items]
Repayments of non-current borrowings	$ 26,769

Loans and Borrowings - Narrativ

Loans and Borrowings - Narrative (Details) - CAD ($) $ in Thousands	9 Months Ended
	Mar. 31, 2023	Apr. 11, 2023	Aug. 25, 2022	Jun. 30, 2022	Jun. 30, 2021
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	4.905%
Borrowings, Prime Rate | Bottom of range
Disclosure of detailed information about borrowings [line items]
Borrowings, adjustment to interest rate basis			0.25%
Borrowings, Prime Rate | Top of range
Disclosure of detailed information about borrowings [line items]
Borrowings, adjustment to interest rate basis			1.75%
Term Loan
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity		$ 38,100	$ 47,800
Interest expense on borrowings	$ 1,504
Reduction in borrowing capacity		9,700
Loans and borrowings	45,734			$ 0
Tranche A
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity			33,700		$ 1,100
Interest expense on borrowings	400
Loans and borrowings	27,100
Tranche B
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity			13,000
Interest expense on borrowings	200
Loans and borrowings	10,500
Revolver
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity		12,000	$ 8,000
Cash flows from (used in) increase (decrease) in current borrowings	$ 7,500
Reduction in borrowing capacity		$ 4,000

Lease Liabilities - Lease Liabi

Lease Liabilities - Lease Liabilities (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Lease Liability [Roll Forward]
Beginning balance	$ 42,987	$ 71,619
Lease additions	555	1,736
Disposal of leases	(272)	(6,139)
Lease payments	(6,709)	(10,025)
Lease term reductions and other items	10,166	(17,534)
Changes due to foreign exchange rates	244	(103)
Interest expense on lease liabilities	2,246	3,433
Ending balance	49,217	42,987
Current portion	(5,413)	(6,150)
Long-term portion	$ 43,804	$ 36,837

Lease Liabilities - Narrative (

Lease Liabilities - Narrative (Details) - CAD ($) $ in Millions	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Leases [Abstract]
Rent expense	$ 1.6	$ 2.9

Share Capital - Narrative (Deta

Share Capital - Narrative (Details)							3 Months Ended	9 Months Ended	12 Months Ended
	Jun. 01, 2022 CAD ($) shares	Jun. 01, 2022 USD ($) shares	Jan. 26, 2021 CAD ($) shares	Jan. 26, 2021 USD ($) shares	Nov. 16, 2020 CAD ($) shares	Nov. 16, 2020 USD ($) shares	Jan. 31, 2021 CAD ($)	Mar. 31, 2023 CAD ($) $ / shares shares	Jun. 30, 2022 CAD ($) shares	Jun. 30, 2023 USD ($) shares	Jun. 30, 2021 shares
Disclosure of classes of share capital [line items]
Number of shares issued and fully paid (in shares) | shares								345,269,310	297,772,238
Equity financing, number of shares required to be issued (in shares) | shares								435,000
Equity financing, required shares to be issued, average price (in dollars per share) | $ / shares								$ 0.95
Equity financing, required shares to be issued, gross proceeds								$ 400,000
Shares issued/issuable for business combinations									$ 18,913,000
Share issue related cost								2,381,000	13,410,000
Shares issued for cash, net of share issue costs								$ 73,187,000	$ 350,188,000
Class A Preference Shares
Disclosure of classes of share capital [line items]
Par value per share (in CAD per share) | $ / shares								$ 1
Number of shares issued (in shares) | shares								0
Number of shares outstanding (in shares) | shares								0
Class B Preference Shares
Disclosure of classes of share capital [line items]
Par value per share (in CAD per share) | $ / shares								$ 5
Number of shares issued (in shares) | shares								0
Number of shares outstanding (in shares) | shares								0
Compensation options
Disclosure of classes of share capital [line items]
Number of warrants per option (in shares) | shares										0.5
Share Capital
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares) | shares								345,269,310	297,772,238		198,068,923
Shares issued for business combinations & asset acquisitions (in shares) | shares								2,614,995	2,467,421
Shares issued/issuable for business combinations								$ 9,683,000	$ 9,230,000
Shares released for earn out payments (in shares) | shares									193,554
Shares issued for equity financings (in shares) | shares								44,551,253	96,570,138
Share issue related cost								$ 2,381,000	$ 13,410,000
June 2022 Offering
Disclosure of classes of share capital [line items]
Shares issued for equity financings (in shares) | shares	70,408,750	70,408,750
Gross proceeds from offering	$ 218,200,000	$ 172,500,000
Share issue related cost	9,900,000
Shares issued for cash, net of share issue costs	$ 208,300,000
Number of common shares per warrant (in shares)	1
Exercise price of outstanding warrants (in CAD per share)										$ 3.20
June 2022 Offering, Common Stock
Disclosure of classes of share capital [line items]
Number of common shares per unit (in shares) | shares	1
June 2022 Offering, Warrant
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants (in CAD per share)	$ 3.20
January 2021 Offering
Disclosure of classes of share capital [line items]
Shares issued for equity financings (in shares) | shares			13,200,000	13,200,000
Gross proceeds from offering			$ 175,800,000	$ 137,900,000
Share issue related cost			9,000,000
Shares issued for cash, net of share issue costs			$ 166,800,000
Number of common shares per warrant (in shares)			1
Exercise price of outstanding warrants (in CAD per share)										12.60
January 2021 Offering, Common Stock
Disclosure of classes of share capital [line items]
Number of common shares per unit (in shares) | shares			1
January 2021 Offering, Warrant
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants (in CAD per share)			$ 12.60
January 2021 Offering, Over-Allotment
Disclosure of classes of share capital [line items]
Shares issued for equity financings (in shares) | shares			1,200,000	1,200,000
November 2020 Offering
Disclosure of classes of share capital [line items]
Shares issued for equity financings (in shares) | shares					23,000,000	23,000,000
Gross proceeds from offering					$ 226,200,000	$ 172,500,000
Share issue related cost					11,800,000
Shares issued for cash, net of share issue costs					$ 214,500,000
Number of common shares per warrant (in shares)					1
Exercise price of outstanding warrants (in CAD per share)										$ 9
November 2020 Offering, Over-Allotment
Disclosure of classes of share capital [line items]
Shares issued for equity financings (in shares) | shares					3,000,000	3,000,000
November 2020 Offering, Common Stock
Disclosure of classes of share capital [line items]
Number of common shares per unit (in shares) | shares					1
November 2020 Offering, Warrant
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants (in CAD per share)					$ 9
November And January Unit Offerings
Disclosure of classes of share capital [line items]
Shares issued for cash, net of share issue costs							$ 381,200,000
Proceeds allocated to warrant derivative liabilities	35,600,000						74,000,000
Proceeds allocated to share capital	$ 172,700,000						$ 307,200,000

Share capital - Summary of Shar

Share capital - Summary of Shares Issued for Equity Financing (Details) - 2019 At-The-Market Program $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Thousands	9 Months Ended		12 Months Ended
	Mar. 31, 2023 CAD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares shares	Jun. 30, 2022 CAD ($) $ / shares shares	Jun. 30, 2022 USD ($) $ / shares shares
Disclosure of classes of share capital [line items]
At-the-market supplement, gross proceeds	$ 75,568	$ 55,381	$ 143,887	$ 113,838
Brokerage fee expense	1,422	1,107	2,878	2,276
At-The-Market Supplement, Net Proceeds	$ 74,146	$ 54,274	$ 141,009	$ 111,562
Average share price (in CAD per share) | (per share)	$ 1.68	$ 1.23	$ 5.50	$ 4.35
Shares issued for equity financings (in shares)	44,986,253	44,986,253	26,161,388	26,161,388

Share Capital - Share Purchase

Share Capital - Share Purchase Warrants (Details) - CAD ($)	Jun. 30, 2023	Jun. 30, 2022
Share capital, reserves and other equity interest [Abstract]
Weighted average exercise price (in CAD per share)	$ 7.09	$ 6.72

Share Capital - Summary of Warr

Share Capital - Summary of Warrant Derivative Liabilities (Details) $ in Thousands, $ in Thousands	9 Months Ended		12 Months Ended
	Mar. 31, 2023 CAD ($)	Mar. 31, 2023 USD ($)	Jun. 30, 2022 CAD ($)	Jun. 30, 2022 USD ($)
Disclosure of classes of share capital [line items]
Balance, June 30, 2022	$ 37,297	$ 28,945	$ 88,860	$ 71,684
Additions			35,621	28,164
Unrealized (loss) gain on derivative liability	(27,663)	(21,817)	(87,184)	(70,903)
Balance, March 31, 2023	9,634	7,128	37,297	28,945
November 2020 Offering
Disclosure of classes of share capital [line items]
Balance, June 30, 2022	4,014	3,113	59,162	47,726
Additions			0	0
Unrealized (loss) gain on derivative liability	(3,939)	(3,059)	(55,148)	(44,613)
Balance, March 31, 2023	75	54	4,014	3,113
January 2021 Offering
Disclosure of classes of share capital [line items]
Balance, June 30, 2022	1,531	1,188	29,698	23,958
Additions			0	0
Unrealized (loss) gain on derivative liability	(1,486)	(1,155)	(28,167)	(22,770)
Balance, March 31, 2023	45	33	1,531	1,188
June 2022 Offering
Disclosure of classes of share capital [line items]
Balance, June 30, 2022	31,752	24,644	0	0
Additions			35,621	28,164
Unrealized (loss) gain on derivative liability	(22,238)	(17,603)	(3,869)	(3,520)
Balance, March 31, 2023	$ 9,514	$ 7,041	$ 31,752	$ 24,644

Share Capital - Summary of Wa_2

Share Capital - Summary of Warrants Outstanding (Details)	Jun. 30, 2023 CAD ($) shares	Jun. 30, 2023 USD ($) shares	Jun. 30, 2022 shares
Disclosure of classes of share capital [line items]
Warrants (in shares) | shares	89,124,788	89,124,788	89,124,788
November 2020 Offering
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants		$ 9
January 2021 Offering
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants		12.60
June 2022 Offering
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants		$ 3.20
Exercise Price Range One
Disclosure of classes of share capital [line items]
Warrants (in shares) | shares	88,596,596	88,596,596
Exercise Price Range One | Bottom of range
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants	$ 4.38
Exercise Price Range One | Top of range
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants	$ 41.88
Exercise Price Range Two
Disclosure of classes of share capital [line items]
Warrants (in shares) | shares	528,192	528,192
Exercise Price Range Two | Bottom of range
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants	$ 112.46
Exercise Price Range Two | Top of range
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants	$ 116.09

Share-Based Compensation - Narr

Share-Based Compensation - Narrative (Details)				9 Months Ended	12 Months Ended
	Nov. 14, 2022	Nov. 30, 2018 shares	Nov. 13, 2017 shares	Mar. 31, 2023 CAD ($) $ / shares shares	Jun. 30, 2022 CAD ($) $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of common shares issuable pursuant to compensation arrangements (shall not exceed)	7.50%		10%
Weighted average fair value of stock options granted (in CAD per share)				$ 0.99	$ 3.59
Stock options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Aggregate share-based compensation expense				$ 2,500,000	4,900,000
RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of common shares, right to receive (in shares) | shares			1
Number of shares authorized | shares				3,000,000
RSU, PSU and DSU
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of common shares issuable pursuant to compensation arrangements (shall not exceed)	4%
DSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of common shares issuable pursuant to compensation arrangements (shall not exceed)		1%
Number of shares authorized | shares		500,000
Instrument redemption period following termination		90 days
DSUs and RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Aggregate share-based compensation expense				$ 6,500,000	$ 5,200,000
Weighted average fair value of RSUs and DSUs granted (in CAD per share) | $ / shares				$ 1.82	$ 6.98
PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Aggregate share-based compensation expense				$ 1,700,000	$ 1,600,000
Weighted average fair value of RSUs and DSUs granted (in CAD per share) | $ / shares				$ 1.87	$ 7.81
Weighted average fair value of other equity instruments granted in share-based payment arrangement | $ / shares				$ 1.05	$ 9.90

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Options Outstanding (Details)	9 Months Ended	12 Months Ended
	Mar. 31, 2023 shares $ / shares	Jun. 30, 2022 shares $ / shares
Stock Options (#)
Options outstanding, beginning (in shares) | shares	4,279,283	4,108,006
Granted (in shares) | shares	3,384,998	1,335,514
Expired (in shares) | shares	(277,885)	(544,085)
Forfeited (in shares) | shares	(664,893)	(620,152)
Options outstanding, ending (in shares) | shares	6,721,503	4,279,283
Weighted Average Exercise Price ($)
Options outstanding, beginning (in CAD per share) | $ / shares	$ 53.97	$ 68.46
Granted (in CAD per share) | $ / shares	1.86	9.53
Expired (in CAD per share) | $ / shares	90.53	30.75
Forfeited (in CAD per share) | $ / shares	58.87	73.19
Options outstanding, ending (in CAD per share) | $ / shares	$ 25.73	$ 53.97

Share-Based Compensation - Stoc

Share-Based Compensation - Stock Options that Remain Outstanding, by Exercise Price Range (Details)	9 Months Ended
	Mar. 31, 2023 shares $ / shares	Jun. 30, 2022 shares	Jun. 30, 2021 shares
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Weighted Average Remaining Life	3 years 6 months 10 days
Options outstanding (in shares)	6,721,503	4,279,283	4,108,006
Options Exercisable (in shares)	2,790,017
Exercise Price Range One
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Weighted Average Remaining Life	4 years
Options outstanding (in shares)	5,453,045
Options Exercisable (in shares)	1,521,559
Exercise Price Range Two
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Weighted Average Remaining Life	9 months 10 days
Options outstanding (in shares)	402,864
Options Exercisable (in shares)	402,864
Exercise Price Range Three
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Weighted Average Remaining Life	2 years 5 months 26 days
Options outstanding (in shares)	797,429
Options Exercisable (in shares)	797,429
Exercise Price Range Four
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Weighted Average Remaining Life	10 months 24 days
Options outstanding (in shares)	68,165
Options Exercisable (in shares)	68,165
Bottom of range | Exercise Price Range One
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	$ 1.67
Bottom of range | Exercise Price Range Two
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	38.52
Bottom of range | Exercise Price Range Three
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	100.80
Bottom of range | Exercise Price Range Four
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	135
Top of range | Exercise Price Range One
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	27.24
Top of range | Exercise Price Range Two
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	99.60
Top of range | Exercise Price Range Three
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	133.80
Top of range | Exercise Price Range Four
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	$ 163.56

Share-Based Compensation - Weig

Share-Based Compensation - Weighted Average Assumptions of Options (Details) - year	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Share-based payment arrangements [Abstract]
Risk-free annual interest rate	3.70%	0.95%
Expected annual dividend yield		0%
Expected stock price volatility	86.86%	84.21%
Expected life of options (years)	2.54	2.50
Forfeiture rate	20.65%	19.99%

Share-Based Compensation - Su_2

Share-Based Compensation - Summary of RSUs and DSUs Outstanding (Details)	9 Months Ended	12 Months Ended
	Mar. 31, 2023 shares $ / shares	Jun. 30, 2022 shares $ / shares
RSUs and DSUs (#)
Outstanding, ending (in shares)	7,524,940
DSUs and RSUs
RSUs and DSUs (#)
Outstanding, beginning (in shares)	1,314,534	1,040,544
Issued (in shares)	6,728,932	761,029
Vested, released and issued (in shares)	(326,894)	(362,774)
Expired (in shares)	(14,099)	(417)
Forfeited (in shares)	(177,533)	(123,848)
Outstanding, ending (in shares)	7,524,940	1,314,534
Weighted Average Issue Price of RSUs and DSUs ($)
Outstanding, beginning (in CAD per share) | $ / shares	$ 10.26	$ 16.46
Weighted average fair value issued (in CAD per share) | $ / shares	1.82	6.98
Vested, exercised, released and issued (in CAD per share) | $ / shares	14.25	21.01
Expired (in CAD per share) | $ / shares	27.34	113.16
Forfeited (in CAD per share) | $ / shares	4.77	10.35
Outstanding, ending (in CAD per share) | $ / shares	$ 2.64	$ 10.26
RSUs
RSUs and DSUs (#)
Outstanding, beginning (in shares)	1,100,563
Outstanding, ending (in shares)	6,614,487	1,100,563
DSUs
RSUs and DSUs (#)
Outstanding, beginning (in shares)	213,971
Outstanding, ending (in shares)	910,453	213,971

Share-Based Compensation - RSUs

Share-Based Compensation - RSUs and DSUs that Remain Outstanding (Details)	Mar. 31, 2023 shares $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding (in shares)	7,524,940
Vested (in shares)	1,084,188
Exercise Price Range One
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding (in shares)	7,262,564
Vested (in shares)	956,981
Exercise Price Range Two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding (in shares)	258,247
Vested (in shares)	123,078
Exercise Price Range Three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding (in shares)	4,129
Vested (in shares)	4,129
Bottom of range | Exercise Price Range One
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in CAD per share) | $ / shares	$ 0.93
Bottom of range | Exercise Price Range Two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in CAD per share) | $ / shares	10.09
Bottom of range | Exercise Price Range Three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in CAD per share) | $ / shares	90.12
Top of range | Exercise Price Range One
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in CAD per share) | $ / shares	8.5
Top of range | Exercise Price Range Two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in CAD per share) | $ / shares	24.96
Top of range | Exercise Price Range Three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in CAD per share) | $ / shares	$ 113.16

Share-Based Compensation - Su_3

Share-Based Compensation - Summary of PSUs Outstanding (Details)	9 Months Ended	12 Months Ended
	Mar. 31, 2023 shares $ / shares	Jun. 30, 2022 shares $ / shares
PSUs (#)
Outstanding, ending (in shares)	7,524,940
PSUs
PSUs (#)
Outstanding, beginning (in shares)	694,371	387,369
Issued (in shares)	1,734,746	441,233
Vested, released and issued (in shares)	(3,626)	(12,723)
Forfeited (in shares)	(117,270)	(121,508)
Outstanding, ending (in shares)	2,308,221	694,371
Weighted Average Issue Price of RSUs and DSUs ($)
Outstanding, beginning (in CAD per share) | $ / shares	$ 10.26	$ 10.06
Weighted average fair value issued (in CAD per share) | $ / shares	1.87	7.81
Vested, exercised, released and issued (in CAD per share) | $ / shares	2.16	8.22
Forfeited (in CAD per share) | $ / shares	$ 5.44	9.31
Outstanding, ending (in CAD per share) | $ / shares		$ 10.26

Share-Based Compensation - PSUs

Share-Based Compensation - PSUs that Remain Outstanding (Details)	Jun. 30, 2023 $ / shares	Mar. 31, 2023 shares $ / shares	Jun. 30, 2022 shares $ / shares	Jun. 30, 2021 shares $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding (in shares)		7,524,940
Vested (in shares)		1,084,188
PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in CAD per share) | $ / shares	$ 3.77		$ 10.26	$ 10.06
Outstanding (in shares)		2,308,221	694,371	387,369
Vested (in shares)		560
Exercise Price Range One | PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding (in shares)		2,304,942
Vested (in shares)		560
Exercise Price Range One | PSUs | Bottom of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in CAD per share) | $ / shares		$ 1.87
Exercise Price Range One | PSUs | Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in CAD per share) | $ / shares		$ 10.09
Exercise Price Range Two | PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding (in shares)		3,279
Vested (in shares)		0
Exercise Price Range Two | PSUs | Bottom of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in CAD per share) | $ / shares		$ 13.35
Exercise Price Range Two | PSUs | Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in CAD per share) | $ / shares		$ 23.96

Share-Based Compensation - We_2

Share-Based Compensation - Weighted Average Assumptions of PSUs (Details) - PSUs	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free annual interest rate	3.99%	1.23%
Dividend yield	0%	0%
Expected stock price volatility	94.04%	38.23%
Expected stock price volatility of peer group	86.71%	28.74%
Expected life of options (years)	3 years	3 years
Forfeiture rate	16.98%	10.30%
Equity correlation against peer group	49.74%	47.51%

(Loss) Earnings Per Share (Deta

(Loss) Earnings Per Share (Details) - CAD ($) $ / shares in Units, $ in Thousands	9 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2022
Basic (loss) earnings per share
Net loss attributable to Aurora shareholders	$ (198,997)		$ (1,717,624)
Weighted average number of common shares outstanding (in shares)	322,735,165		214,912,605
Basic (in CAD per share)	$ (0.62)	$ (7.99)	$ (7.99)

Other (Losses) Gains (Details)

Other (Losses) Gains (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Analysis of income and expense [abstract]
Share of net income from investment in associates	$ 33	$ (293)
Loss on extinguishment of derivative investment	0	(9,096)
Unrealized loss on derivative investments	(15,796)	(19,951)
Unrealized gain on derivative liability	27,663	90,263
Unrealized gain (loss) on changes in contingent consideration fair value	5,238	(5)
Gain (loss) on disposal of assets held for sale and property, plant and equipment	(914)	373
Gain on loss of control of subsidiary	(2,750)	0
Government grant income	0	10,757
Provisions	(4,145)	(3,372)
Realized loss on repurchase of convertible debt	(10,874)	(19,353)
Other losses	(3,564)	(2,235)
Total other (losses) gains	$ (5,109)	$ 47,088

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information - Changes in Non-Cash Working Capital (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Statement of cash flows, additional disclosures [Abstract]
Accounts receivable	$ 5,528	$ 18,335
Biological assets	(52,447)	(78,000)
Inventory	49,028	99,068
Prepaid and other current assets	(16,373)	2,675
Accounts payable and accrued liabilities	(8,064)	6,765
Income taxes payable	98	331
Deferred revenue	(1,612)	(319)
Provisions	(1,282)	2,213
Other current liabilities	8	1,584
Changes in operating assets and liabilities	$ (25,116)	$ 52,652

Supplemental Cash Flow Inform_4

Supplemental Cash Flow Information - Supplementary Cash Flow Information (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Statement of cash flows, additional disclosures [Abstract]
Property, plant and equipment in accounts payable	$ (193)	$ 910
Right-of-use asset additions	555	1,340
Amortization of prepaids	19,901	33,511
Interest paid	16,933	27,725
Interest received	$ (1,949)	$ 379

Supplemental Cash Flow Inform_5

Supplemental Cash Flow Information - Narrative (Details) - CAD ($) $ in Millions	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Statement of cash flows [abstract]
Collateral held for letters of credit and corporate credit cards	$ 3.4	$ 3.4
Collateral held for Bevo acquisition	6	0
Insurance expense	20.7	15
Collateral held for international subsidiaries	0.1	0.2
Insurance coverage for company management	$ 35.7	$ 32.4

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Combined federal and provincial rate	27%	27%
Deferred tax assets	$ 15,500	$ 0
Income tax loss carryforwards
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	$ 1,242,600	$ 1,110,600

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Net Tax Provision to Income (Loss) Before Income Tax (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Income taxes [Abstract]
Income (loss) before tax	$ (221,532)	$ (1,720,120)
Combined federal and provincial rate	27%	27%
Expected tax recovery	$ (59,814)	$ (464,432)
Change in estimates from prior year	(23)	401
Foreign exchange	(2,637)	1,381
Non-deductible expenses	5,715	9,033
Non-deductible (non-taxable) portion of capital items	(7,469)	(19,518)
Goodwill and other impairment items	612	246,177
Tax impact on divestitures	3,076	0
Difference in statutory tax rate	6,655	24,346
Effect of change in tax rates	(99)	(385)
Changes in deferred tax benefits not recognized	38,747	200,856
Income tax recovery	$ (15,237)	$ (2,141)

Income Taxes - Movements in Def

Income Taxes - Movements in Deferred Tax Assets (Liabilities) (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax assets	$ 0
Deferred tax liabilities	(2,862)
Deferred tax assets	15,500	$ 0
Deferred tax liabilities	(16,745)	(2,862)
Total deferred tax assets
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax assets	40,265	133,946
Deferred tax assets (liabilities) assumed from acquisition	972	3,062
Recovered through (charged to) earnings	(1,724)	(93,575)
Recovered through (charged to) other comprehensive income	1,004	(975)
Recovered through (charged to) equity	(516)	(2,193)
Deferred tax assets	40,001	40,265
Non-capital losses
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax assets	24,691	110,085
Deferred tax assets (liabilities) assumed from acquisition	839	3,062
Recovered through (charged to) earnings	5,924	(85,288)
Recovered through (charged to) other comprehensive income	965	(975)
Recovered through (charged to) equity	(516)	(2,193)
Deferred tax assets	31,903	24,691
Capital Losses
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax assets	0	451
Deferred tax assets (liabilities) assumed from acquisition	0	0
Recovered through (charged to) earnings	142	(451)
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	0
Deferred tax assets	142	0
Finance costs
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax assets	10	813
Deferred tax assets (liabilities) assumed from acquisition	133	0
Recovered through (charged to) earnings	(25)	(803)
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity		0
Deferred tax assets	118	10
Investment tax credit
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax assets	1,282	1,471
Deferred tax assets (liabilities) assumed from acquisition	0	0
Recovered through (charged to) earnings	0	(189)
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	0
Deferred tax assets	1,282	1,282
Property, plant and equipment
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax assets	0
Deferred tax assets (liabilities) assumed from acquisition	0
Recovered through (charged to) earnings	0
Recovered through (charged to) other comprehensive income	0
Recovered through (charged to) equity	0
Deferred tax assets	0	0
Derivatives
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax assets	26	734
Deferred tax assets (liabilities) assumed from acquisition	0	0
Recovered through (charged to) earnings	0	(708)
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	0
Deferred tax assets	26	26
Leases
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax assets	8,718	14,937
Deferred tax assets (liabilities) assumed from acquisition	0	0
Recovered through (charged to) earnings	(2,228)	(6,219)
Recovered through (charged to) other comprehensive income	39	0
Recovered through (charged to) equity	0	0
Deferred tax assets	6,529	8,718
Others
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax assets	5,538	5,455
Deferred tax assets (liabilities) assumed from acquisition	0	0
Recovered through (charged to) earnings	(5,537)	83
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	0
Deferred tax assets	1	5,538
Total deferred tax liabilities
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liabilities	(43,127)	(133,946)
Deferred tax assets (liabilities) assumed from acquisition	(17,243)	(5,924)
Recovered through (charged to) earnings	20,128	95,768
Recovered through (charged to) other comprehensive income	(1,004)	975
Recovered through (charged to) equity	0	0
Deferred tax liabilities	(41,246)	(43,127)
Convertible debenture
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liabilities	(11,896)	(29,627)
Deferred tax assets (liabilities) assumed from acquisition	0	0
Recovered through (charged to) earnings	8,494	17,731
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	0
Deferred tax liabilities	(3,402)	(11,896)
Marketable securities
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liabilities	0
Deferred tax assets (liabilities) assumed from acquisition	0
Recovered through (charged to) earnings	0
Recovered through (charged to) other comprehensive income	0
Recovered through (charged to) equity	0
Deferred tax liabilities	0	0
Investment in associates
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liabilities	(8)	(1,409)
Deferred tax assets (liabilities) assumed from acquisition	0	(1)
Recovered through (charged to) earnings	(4)	(1,416)
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	0
Deferred tax liabilities	(12)	(8)
Derivatives
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liabilities	0	(393)
Deferred tax assets (liabilities) assumed from acquisition	0	0
Recovered through (charged to) earnings	0	393
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	0
Deferred tax liabilities	0	0
Intangible assets
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liabilities	(10,920)	(78,900)
Deferred tax assets (liabilities) assumed from acquisition	(1,581)	(4,478)
Recovered through (charged to) earnings	449	71,880
Recovered through (charged to) other comprehensive income	(572)	578
Recovered through (charged to) equity	0	0
Deferred tax liabilities	(12,624)	(10,920)
Property, plant and equipment
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liabilities	(4,969)	(15,239)
Deferred tax assets (liabilities) assumed from acquisition	(15,304)	(558)
Recovered through (charged to) earnings	4,427	10,398
Recovered through (charged to) other comprehensive income	(419)	430
Recovered through (charged to) equity	0	0
Deferred tax liabilities	(16,265)	(4,969)
Inventory
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liabilities	(11,648)	(8,296)
Deferred tax assets (liabilities) assumed from acquisition	0	(857)
Recovered through (charged to) earnings	6,441	(2,466)
Recovered through (charged to) other comprehensive income	(11)	(29)
Recovered through (charged to) equity	0	0
Deferred tax liabilities	(5,218)	(11,648)
Biological assets
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liabilities	(3,686)	(2,900)
Deferred tax assets (liabilities) assumed from acquisition	(407)	(30)
Recovered through (charged to) earnings	2,025	(752)
Recovered through (charged to) other comprehensive income	(2)	(4)
Recovered through (charged to) equity	0	0
Deferred tax liabilities	(2,070)	(3,686)
Others
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liabilities	0	0
Deferred tax assets (liabilities) assumed from acquisition	49	0
Recovered through (charged to) earnings	(1,704)	0
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	0
Deferred tax liabilities	(1,655)	0
Net deferred tax liabilities
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liabilities	(2,862)	0
Deferred tax assets (liabilities) assumed from acquisition	(16,271)	(2,862)
Recovered through (charged to) earnings	18,404	2,193
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	(516)	(2,193)
Deferred tax liabilities	$ (1,245)	$ (2,862)

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets (Liabilities) (Details) - CAD ($) $ in Thousands	Mar. 31, 2023	Jun. 30, 2022
Income taxes [Abstract]
Deferred tax assets	$ 15,500	$ 0
Deferred tax liability	(16,745)	(2,862)
Deferred tax liability (asset)	$ (1,245)	$ (2,862)

Income Taxes - Deferred Tax A_2

Income Taxes - Deferred Tax Assets Not Recognized (Details) - CAD ($) $ in Thousands	Mar. 31, 2023	Jun. 30, 2022
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	$ 2,255,058	$ 2,078,204
Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	1,267,104	1,159,836
Investment in associates
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	1,240	47,983
Capital losses
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	186,093	135,259
Property, plant, and equipment
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	581,993	584,013
Intangible assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	60,219	37,953
Goodwill
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	31,728	32,755
Marketable Securities
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	25,075	23,744
Investment tax credits
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	6,696	5,021
Derivatives
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	22,164	12,722
Capital lease obligations
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	15,970	1,553
Others
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	$ 56,776	$ 37,365

Related Party Transactions - Co

Related Party Transactions - Compensation Expense (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Related party [Abstract]
Short-term employment benefits	$ 5,454	$ 7,109
Long-term employment benefits	31	0
Termination benefit	489	308
Directors’ fees	273	335
Share-based compensation	8,886	11,026
Compensation expense for key management personnel	15,133	18,778
Compensation expense for key management personnel, payable or accrued	$ 1,200	$ 1,600

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) - CannaHealth Therapeutics Inc. - CAD ($) $ in Millions		9 Months Ended
	Sep. 30, 2022	Mar. 31, 2023	Sep. 20, 2022
Disclosure of transactions between related parties [line items]
Cash paid			$ 21.9
Amortisation period	5 years
Amortisation expense		$ 1.9

Related Party Transactions - Tr

Related Party Transactions - Transactions with Related Parties (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Transactions with related parties
Production costs	$ 2,546	$ 4,310

Related Party Transactions - Re

Related Party Transactions - Receivable from (Payable to) Related Parties (Details) - CAD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Dec. 31, 2022	Mar. 31, 2023	Jun. 30, 2022
Disclosure of transactions between related parties [line items]
Termination payment	$ 2,800	$ 2,800
Joint ventures where entity is venturer
Disclosure of transactions between related parties [line items]
Amounts receivable (payable), related party transactions		$ (79)	$ 439

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) - CAD ($) $ in Millions			3 Months Ended	9 Months Ended
	Jan. 04, 2021	Jun. 15, 2020	Dec. 31, 2022	Mar. 31, 2023	Jun. 30, 2022
Disclosure of contingent liabilities [line items]
Legal proceedings provision				$ 1	$ 0
Current legal proceedings provision				1	$ 0
Termination payment			$ 2.8	$ 2.8
Claim of breach of obligations under term sheet
Disclosure of contingent liabilities [line items]
Damages sought		$ 18
Legal proceedings contingent liability, unpaid rent
Disclosure of contingent liabilities [line items]
Damages sought	$ 8.9
Legal proceedings contingent liability, unpaid rent, rent in arrears and costs
Disclosure of contingent liabilities [line items]
Damages sought	0.4
Legal proceedings contingent liability, unpaid rent, loss of remaining rent
Disclosure of contingent liabilities [line items]
Damages sought	$ 8.5

Commitments and Contingencies_2

Commitments and Contingencies - Future Commitments (Details) $ in Millions	Mar. 31, 2023 CAD ($)
Next 12 months
Disclosure of maturity analysis of operating lease payments [line items]
Contractual capital commitments	$ 2.2

Revenue - Narrative (Details)

Revenue - Narrative (Details) - CAD ($) $ in Millions	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Revenue from contracts with customers [Abstract]
Variable consideration, actual and estimated future returns and price adjustments	$ 3	$ 4.3
Return liability for estimated variable revenue consideration	$ 1.6	$ 2.3

Revenue - Revenue from the Tran

Revenue - Revenue from the Transfer of Goods and Services (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	$ 174,968	$ 221,339
Point-in-time
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	173,880	219,643
Over-time
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	1,088	1,696
Cannabis
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	154,286
Cannabis | Revenue from sale of goods
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	174,815	251,607
Cannabis | Revenue from provision of services
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	1,088	1,696
Cannabis | Excise taxes
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	(21,617)	(31,964)
Cannabis | Point-in-time
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	153,198
Cannabis | Point-in-time | Revenue from sale of goods
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	174,815	251,607
Cannabis | Point-in-time | Revenue from provision of services
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	0	0
Cannabis | Point-in-time | Excise taxes
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	(21,617)	(31,964)
Cannabis | Over-time
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	1,088
Cannabis | Over-time | Revenue from sale of goods
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	0	0
Cannabis | Over-time | Revenue from provision of services
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	1,088	1,696
Cannabis | Over-time | Excise taxes
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	0	$ 0
Plant Propagation | Revenue from sale of goods
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	20,682
Plant Propagation | Point-in-time | Revenue from sale of goods
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	20,682
Plant Propagation | Over-time | Revenue from sale of goods
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	$ 0

Segmented Information - Operati

Segmented Information - Operating Segments (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Disclosure of operating segments [line items]
Net revenue	$ 174,968	$ 221,339
Gross profit (loss) before fair value adjustments	24,133	8,626
Selling, general and administrative expense	122,639	175,237
Loss before taxes	(221,532)	(1,720,120)
Corporate
Disclosure of operating segments [line items]
Net revenue	0	44
Gross profit (loss) before fair value adjustments	1,343	22
Selling, general and administrative expense	1,784	17,227
Loss before taxes	(2,926)	(146,141)
Canadian Cannabis | Operating Segments
Disclosure of operating segments [line items]
Net revenue	129,918	159,923
Gross profit (loss) before fair value adjustments	12,174	(23,411)
Selling, general and administrative expense	94,364	140,469
Loss before taxes	(156,199)	(1,559,855)
EU Cannabis | Operating Segments
Disclosure of operating segments [line items]
Net revenue	24,369	61,372
Gross profit (loss) before fair value adjustments	10,616	32,015
Selling, general and administrative expense	12,147	17,541
Loss before taxes	(23,162)	$ (14,124)
Plant propagation production facilities | Operating Segments
Disclosure of operating segments [line items]
Net revenue	20,681
Gross profit (loss) before fair value adjustments
Selling, general and administrative expense	14,344
Loss before taxes	$ (39,245)

Segmented Information - Geograp

Segmented Information - Geographical Segments (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Disclosure of geographical areas [line items]
Non-current assets	$ 417,150	$ 308,518
Net revenue	174,968	221,339
Gross profit (loss) before fair value adjustments	24,133	8,626
Canada
Disclosure of geographical areas [line items]
Non-current assets	375,179	267,438
Net revenue	150,599	159,819
Gross profit (loss) before fair value adjustments	13,517	(23,640)
EU
Disclosure of geographical areas [line items]
Non-current assets	41,866	41,080
Net revenue	24,369	61,520
Gross profit (loss) before fair value adjustments	10,616	32,266
Other
Disclosure of geographical areas [line items]
Non-current assets	105	0
Net revenue	0	0
Gross profit (loss) before fair value adjustments	$ 0	$ 0

Segmented Information - Narrati

Segmented Information - Narrative (Details) - segment	Jun. 30, 2023	Mar. 31, 2023
Disclosure of geographical areas [table]
Number of reportable segments	3	3

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Continuity Schedule of Contingent Consideration Payable (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022
Reconciliation of changes in fair value measurement, liabilities [abstract]
Beginning balance	$ 422,002
Ending balance	409,185	$ 422,002
Contingent consideration payable | Level 3
Reconciliation of changes in fair value measurement, liabilities [abstract]
Beginning balance	14,371	250
Additions	3,353	14,371
Unrealized gain (loss) from changes in fair value	(5,237)	0
Payments	0	(250)
Ending balance	12,487	14,371
Contingent consideration payable | Level 3 | Thrive Cannabis
Reconciliation of changes in fair value measurement, liabilities [abstract]
Beginning balance	14,371	0
Additions	451	14,371
Unrealized gain (loss) from changes in fair value	(4,882)	0
Payments	0	0
Ending balance	9,940	14,371
Contingent consideration payable | Level 3 | Bevo Agtech Inc.
Reconciliation of changes in fair value measurement, liabilities [abstract]
Beginning balance	0	0
Additions	2,902	0
Unrealized gain (loss) from changes in fair value	(355)	0
Payments	0	0
Ending balance	2,547	0
Contingent consideration payable | Level 3 | Other
Reconciliation of changes in fair value measurement, liabilities [abstract]
Beginning balance	0	250
Additions	0	0
Unrealized gain (loss) from changes in fair value	0	0
Payments	0	(250)
Ending balance	$ 0	$ 0

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Carrying Values of Financial Instruments (Details) - CAD ($) $ in Thousands	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2021
Accounts payable and accrued liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	$ 75,825
Convertible debentures
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	132,571
Contingent consideration payable
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	12,487
Other current liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	12,572
Lease liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	49,217
Derivative liability
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	9,634
Loans and borrowings
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	45,734
Other long-term liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	48,047
Cash and cash equivalents
Disclosure of fair value measurement of assets [line items]
Financial Assets	234,942
Restricted cash
Disclosure of fair value measurement of assets [line items]
Financial Assets	65,900
Accounts receivable, excluding sales taxes and lease receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	38,000
Derivatives
Disclosure of fair value measurement of assets [line items]
Financial Assets	7,249
Loans receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Lease receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	8,590
Amortized cost | Accounts payable and accrued liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	75,825
Amortized cost | Convertible debentures
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	132,571
Amortized cost | Contingent consideration payable
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Amortized cost | Other current liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	12,572
Amortized cost | Lease liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	49,217
Amortized cost | Derivative liability
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Amortized cost | Loans and borrowings
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	45,734
Amortized cost | Other long-term liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	48,047
FVTPL | Accounts payable and accrued liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
FVTPL | Convertible debentures
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
FVTPL | Contingent consideration payable
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	12,487
FVTPL | Other current liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
FVTPL | Lease liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
FVTPL | Derivative liability
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	9,634
FVTPL | Loans and borrowings
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
FVTPL | Other long-term liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Designated FVTOCI | Accounts payable and accrued liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Designated FVTOCI | Convertible debentures
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Designated FVTOCI | Contingent consideration payable
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Designated FVTOCI | Other current liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Designated FVTOCI | Lease liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Designated FVTOCI | Derivative liability
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Designated FVTOCI | Loans and borrowings
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Designated FVTOCI | Other long-term liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Amortized cost | Cash and cash equivalents
Disclosure of fair value measurement of assets [line items]
Financial Assets	234,942
Amortized cost | Restricted cash
Disclosure of fair value measurement of assets [line items]
Financial Assets	65,900
Amortized cost | Accounts receivable, excluding sales taxes and lease receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	38,000
Amortized cost | Derivatives
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Amortized cost | Loans receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Amortized cost | Lease receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	8,590
FVTPL
Disclosure of fair value measurement of assets [line items]
Financial Assets	7,249	$ 26,283	$ 59,382
FVTPL | Cash and cash equivalents
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
FVTPL | Restricted cash
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
FVTPL | Accounts receivable, excluding sales taxes and lease receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
FVTPL | Derivatives
Disclosure of fair value measurement of assets [line items]
Financial Assets	7,249
FVTPL | Loans receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
FVTPL | Lease receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Designated FVTOCI | Cash and cash equivalents
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Designated FVTOCI | Restricted cash
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Designated FVTOCI | Accounts receivable, excluding sales taxes and lease receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Designated FVTOCI | Derivatives
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Designated FVTOCI | Loans receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Designated FVTOCI | Lease receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	$ 0

Fair Value of Financial Instr_5

Fair Value of Financial Instruments - Summary of Financial Instruments Measured at Fair Value (Details) - CAD ($) $ in Thousands	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	$ 926,322	$ 1,084,356
Financial Liabilities	409,185	422,002
Level 3 | Contingent consideration payable
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	12,487	14,371	$ 250
At fair value | Contingent consideration payable
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	12,487	14,371
At fair value | Derivative liability
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	9,634	37,297
At fair value | Marketable securities
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets		1,331
At fair value | Derivative assets
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	7,249	26,283
At fair value | Level 1 | Contingent consideration payable
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	0	0
At fair value | Level 1 | Derivative liability
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	9,634	37,297
At fair value | Level 1 | Marketable securities
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets		1,331
At fair value | Level 1 | Derivative assets
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	0	0
At fair value | Level 2 | Contingent consideration payable
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	0	0
At fair value | Level 2 | Derivative liability
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	0	0
At fair value | Level 2 | Marketable securities
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets		0
At fair value | Level 2 | Derivative assets
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	7,114	9,860
At fair value | Level 3 | Contingent consideration payable
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	12,487	14,371
At fair value | Level 3 | Derivative liability
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	0	0
At fair value | Level 3 | Marketable securities
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets		0
At fair value | Level 3 | Derivative assets
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	$ 135	$ 16,423

Fair Value of Financial Instr_6

Fair Value of Financial Instruments - Narrative (Details) - Contingent consideration payable - CAD ($) $ in Millions	9 Months Ended	12 Months Ended
	Mar. 31, 2022	Jun. 30, 2022
Estimated Probability Of Achieving Milestones, Measurement Input
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities	$ (1)	$ (1.4)
Discount rate
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities	$ 0.7	$ 1.3

Financial Instruments Risk - Cr

Financial Instruments Risk - Credit Risk Narrative (Details) - CAD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2021
Disclosure of detailed information about borrowings [line items]
Insurance coverage for company management	$ 35,700	$ 32,400
Provision for expected credit losses	4,445	3,613	$ 78
Remeasurement	832	3,535
Settlements	0	0
Credit risk
Disclosure of detailed information about borrowings [line items]
Accounts receivables, non-government wholesale customers	20,900	22,500
Provision for expected credit losses	3,400	4,100
Credit risk, other receivables
Disclosure of detailed information about borrowings [line items]
Remeasurement	6,100	0
Settlements	$ 800	$ 0

Financial Instruments Risk - Sc

Financial Instruments Risk - Schedule of Aging of Receivables (Details) - CAD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade receivables, net	$ 35,016		$ 28,665
Credit risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade receivables, net		$ 35,016	28,665
0 – 60 days | Credit risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade receivables, net		28,355	23,763
61+ days | Credit risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade receivables, net		$ 6,661	$ 4,902

Financial Instruments Risk - _2

Financial Instruments Risk - Schedule of Contractual Cash Flows from Lease Receivables (Details) - CAD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted finance lease payments to be received		$ 9,759
Unearned finance income		(1,169)
Total lease receivable		8,590
Current	$ (2,094)	(2,094)	$ (1,883)
Long-term		6,496	$ 4,434
Next 12 months
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted finance lease payments to be received		2,480
Over 1 year to 2 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted finance lease payments to be received		2,396
Over 2 years to 3 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted finance lease payments to be received		1,522
Over 3 years to 4 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted finance lease payments to be received		1,417
Over 4 years to 5 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted finance lease payments to be received		1,127
Over 5 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted finance lease payments to be received		$ 817

Financial Instruments Risk - _3

Financial Instruments Risk - Schedule of Accounts Payable and Accrued Liabilities (Details) - CAD ($) $ in Thousands	Mar. 31, 2023	Jun. 30, 2022
Disclosure of nature and extent of risks arising from financial instruments [line items]
Accounts payable and accrued liabilities	$ 75,825	$ 69,874
Liquidity risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade payables	21,942	13,858
Accrued liabilities	38,176	34,810
Payroll liabilities	12,610	18,851
Excise tax payable	2,611	960
Other payables	486	1,395
Accounts payable and accrued liabilities	$ 75,825	$ 69,874

Financial Instruments Risk - Li

Financial Instruments Risk - Liquidity Risk Narrative (Details) $ in Thousands, $ in Millions	Mar. 31, 2023 CAD ($)	Mar. 31, 2023 USD ($)	Jun. 30, 2022 CAD ($)	Jun. 30, 2021 CAD ($)
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	$ 234,942		$ 437,807	$ 421,457
Shelf Prospectus, amount allowed		$ 650

Financial Instruments Risk - Ma

Financial Instruments Risk - Market Risk Narrative (Details) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2023 CAD ($)	Jun. 30, 2022 CAD ($)	Jun. 30, 2023	Mar. 31, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021 CAD ($)	Jun. 30, 2021 USD ($)	Jan. 24, 2019 CAD ($)	Jan. 24, 2019 USD ($)
Disclosure of nature and extent of risks arising from financial instruments [line items]
Aggregate fair value, warrants outstanding	$ 9,634,000	$ 37,297,000		$ 7,128	$ 28,945	$ 88,860,000	$ 71,684
Currency risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Aggregate fair value, warrants outstanding	$ 7,100,000	28,900,000
Reasonably possible change in variable	10%			10%
Change in risk variable, impact on net income (loss)	$ 15,200,000	24,500,000
Change in risk variable, impact on comprehensive income (loss)	11,400,000	9,300,000
Equity price risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Reasonably possible change in variable			10%
Change in risk variable, impact on net income (loss)	(2,500,000)	47,900,000
Change in risk variable, impact on comprehensive income (loss)	$ (2,500,000)	$ 47,900,000
Convertible debenture, January 2019
Disclosure of nature and extent of risks arising from financial instruments [line items]
Notional amount								$ 460,600,000	$ 345,000
Convertible debenture, January 2019 | Currency risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Notional amount				$ 109,900	$ 208,900

Capital Management (Details)

Capital Management (Details) - CAD ($) $ in Millions	Mar. 31, 2023	Jun. 30, 2022
Disclosure of notes and other explanatory information [Abstract]
Shareholders' equity and debt	$ 700	$ 900

Subsequent Events (Details)

Subsequent Events (Details) $ in Millions, $ in Millions	2 Months Ended	9 Months Ended		12 Months Ended
	Jun. 14, 2023 CAD ($) shares	Mar. 31, 2023 CAD ($)	Mar. 31, 2023 USD ($)	Jun. 30, 2022 CAD ($)	Jun. 30, 2022 USD ($)	Apr. 11, 2023 CAD ($)	Aug. 25, 2022 CAD ($)
Disclosure of non-adjusting events after reporting period [line items]
Maximum of amount of shares authorized in shelf registration	$ 650
Amount of authorized shelf registration already outstanding	409
Amount of shelf registration, not yet issued	$ 241
Convertible debenture, January 2019
Disclosure of non-adjusting events after reporting period [line items]
Repurchased amount		$ 135	$ 99	$ 175.7	$ 136.1
Term Loan
Disclosure of non-adjusting events after reporting period [line items]
Reduction in borrowing capacity						$ 9.7
Maximum borrowing capacity						38.1	$ 47.8
Revolver
Disclosure of non-adjusting events after reporting period [line items]
Reduction in borrowing capacity						4
Maximum borrowing capacity						$ 12	$ 8
Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Shares issued for equity financings (in shares) | shares	2,145,350
At-the-market supplement, gross proceeds	$ 1.4
Debenture Repurchase | Convertible debenture, January 2019
Disclosure of non-adjusting events after reporting period [line items]
Repurchased amount	50.9
Aggregate cash consideration	$ 46
Consideration (in shares) | shares	6,354,529
Gross proceeds	$ 4

Uncategorized Items - _IXDS

Label	Element	Value
Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	$ 385,025,000
Later than one year and not later than three years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	34,390,000
Not later than one year [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	246,192,000
Later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	79,635,000
Later than three years and not later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	24,808,000
Reserve For Change In Fair Value [Member]
Comprehensive Income, Excluding Certain Amounts Through Profit Or Loss	acb_ComprehensiveIncomeExcludingCertainAmountsThroughProfitOrLoss	(2,067,000)
Reserve For Share Of Other Comprehensive Income Or Loss From Associates [Member]
Comprehensive Income, Excluding Certain Amounts Through Profit Or Loss	acb_ComprehensiveIncomeExcludingCertainAmountsThroughProfitOrLoss	(2,000)
Reserve Of Compensation Options And Warrants [Member]
Value Of Shares Released For Earn Out Payments	acb_ValueOfSharesReleasedForEarnOutPayments	0
Non-controlling interests [member]
Comprehensive Income, Excluding Certain Amounts Through Profit Or Loss	acb_ComprehensiveIncomeExcludingCertainAmountsThroughProfitOrLoss	(355,000)
Other reserves [member]
Increase (decrease) through share-based payment transactions, equity	ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions	13,757,000	[1]
Value Of Shares Released For Earn Out Payments	acb_ValueOfSharesReleasedForEarnOutPayments	0
Issued capital [member]
Increase (Decrease) Through Shares Issued For Equity Financings	acb_IncreaseDecreaseThroughSharesIssuedForEquityFinancings	(326,446,000)
Value Of Shares Released For Earn Out Payments	acb_ValueOfSharesReleasedForEarnOutPayments	$ 1,000,000
Number Of Shares Returned To Treasury	acb_NumberOfSharesReturnedToTreasury	(97,009)
Share Issue Related Cost, Deferred Tax	acb_ShareIssueRelatedCostDeferredTax	$ (2,193,000)
Reserve of exchange differences on translation [member]
Comprehensive Income, Excluding Certain Amounts Through Profit Or Loss	acb_ComprehensiveIncomeExcludingCertainAmountsThroughProfitOrLoss	(2,641,000)
Reserve of share-based payments [member]
Increase (decrease) through share-based payment transactions, equity	ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions	13,757,000	[1]
Accumulated other comprehensive income [member]
Comprehensive Income, Excluding Certain Amounts Through Profit Or Loss	acb_ComprehensiveIncomeExcludingCertainAmountsThroughProfitOrLoss	(4,710,000)
Retained earnings [member]
Comprehensive Income, Excluding Certain Amounts Through Profit Or Loss	acb_ComprehensiveIncomeExcludingCertainAmountsThroughProfitOrLoss	(1,717,624,000)
Convertible Notes and Interest [Member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	148,451,000
Convertible Notes and Interest [Member] | Later than one year and not later than three years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	0
Convertible Notes and Interest [Member] | Not later than one year [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	148,451,000
Convertible Notes and Interest [Member] | Later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	0
Convertible Notes and Interest [Member] | Later than three years and not later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	0
Accounts Payable And Accrued Liabilities1 [Member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	75,825,000
Accounts Payable And Accrued Liabilities1 [Member] | Later than one year and not later than three years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	0
Accounts Payable And Accrued Liabilities1 [Member] | Not later than one year [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	75,825,000
Accounts Payable And Accrued Liabilities1 [Member] | Later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	0
Accounts Payable And Accrued Liabilities1 [Member] | Later than three years and not later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	0
Loans And Borrowings [Member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	45,734,000
Loans And Borrowings [Member] | Later than one year and not later than three years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	2,636,000
Loans And Borrowings [Member] | Not later than one year [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	9,571,000
Loans And Borrowings [Member] | Later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	26,769,000
Loans And Borrowings [Member] | Later than three years and not later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	6,758,000
Contingent Consideration Payable [Member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	12,487,000
Contingent Consideration Payable [Member] | Later than one year and not later than three years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	9,942,000
Contingent Consideration Payable [Member] | Not later than one year [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	0
Contingent Consideration Payable [Member] | Later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	0
Contingent Consideration Payable [Member] | Later than three years and not later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	2,545,000
Business Acquisition Retention Payments [Member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	3,797,000
Business Acquisition Retention Payments [Member] | Later than one year and not later than three years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	0
Business Acquisition Retention Payments [Member] | Not later than one year [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	3,797,000
Business Acquisition Retention Payments [Member] | Later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	0
Business Acquisition Retention Payments [Member] | Later than three years and not later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	0
Lease liabilities [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	98,731,000
Lease liabilities [member] | Later than one year and not later than three years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	21,812,000
Lease liabilities [member] | Not later than one year [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	8,548,000
Lease liabilities [member] | Later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	52,866,000
Lease liabilities [member] | Later than three years and not later than five years [member] | Liquidity risk [member]
Financial Liabilities, Undiscounted	acb_FinancialLiabilitiesUndiscounted	$ 15,505,000
[1]Included in share-based compensation is nil relating to milestone payments for the nine months ended March 31, 2023 (year ended June 30, 2022 - $0.5 million).