TILT (TLLTF) 10-Q 15 May 23 2023 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2023	Apr. 30, 2023
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2023
Entity File Number	000-56422
Entity Registrant Name	TILT Holdings Inc.
Entity Incorporation, State or Country Code	A1
Entity Tax Identification Number	83-2097293
Entity Address, Address Line One	2801 E. Camelback Road #180
Entity Address, City or Town	Phoenix
Entity Address State Or Province	AZ
Entity Address, Postal Zip Code	85016
City Area Code	623
Local Phone Number	887-4990
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		334,360,238
Entity Central Index Key	0001761510
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 3,891	$ 2,202
Restricted cash	1,298	1,298
Trade receivables, net	26,129	26,698
Inventories	45,905	52,909
Loans receivable, current portion	252	516
Prepaid expenses and other current assets	2,079	1,979
Assets held for sale	185	325
Total current assets	79,739	85,927
Non-current assets
Property, plant and equipment, net	59,439	67,937
Right-of-use assets - finance, net	4,094	4,351
Right-of-use assets - operating, net	12,629	740
Investments	6,402	6,402
Intangible assets, net	99,450	102,714
Loans receivable, net of current portion	5,705	3,703
Goodwill	20,751	20,751
Other assets	1,473	1,453
TOTAL ASSETS	289,682	293,978
Current liabilities
Accounts payable and accrued liabilities	50,624	58,170
Income taxes payable	1,476	979
Deferred revenue	4,745	5,760
Finance lease liability, current portion	1,105	1,075
Operating lease liability, current portion	83	135
Notes payable, current portion	5,540	59,378
Total current liabilities	63,573	125,497
Non-current liabilities
Finance lease liability, net of current portion	3,959	4,245
Operating lease liability, net of current portion	12,795	701
Notes payable, net of discount, net of current portion	43,356	350
Massachusetts lease liability	40,201	40,022
Deferred tax liability	2,157	1,373
Other liabilities	1,593	273
TOTAL LIABILITIES	167,634	172,461
Shareholders' equity
Common shares, without par value, unlimited shares authorized, 377,886,135 and 377,515,391 issued and outstanding as of March 31, 2023 and December 31, 2022, respectively	858,405	858,143
Additional paid-in capital	225,225	225,127
Warrants	5,835	796
Accumulated other comprehensive income	986	988
Accumulated deficit	(968,578)	(963,703)
TOTAL SHAREHOLDERS' EQUITY	121,873	121,351
Non-controlling interest	175	166
TOTAL EQUITY	122,048	121,517
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 289,682	$ 293,978

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Condensed Consolidated Balance Sheets
Common stock, par value	$ 0	$ 0
Common stock, shares authorized	Unlimited	Unlimited
Common stock, shares issued	377,886,135	377,515,391
Common stock, shares outstanding	377,886,135	377,515,391

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited)
Revenues, net	$ 42,264	$ 42,352
Cost of goods sold	(33,468)	(32,999)
Gross profit	8,796	9,353
Operating expenses:
Wages and benefits	5,784	5,168
General and administrative	5,620	4,779
Sales and marketing	404	407
Share-based compensation	293	1,226
Depreciation and amortization	4,129	4,558
Impairment loss and loss on disposal of assets	188	697
Total operating expenses	16,418	16,835
Operating loss	(7,622)	(7,482)
Other income (expense):
Interest income	64	18
Other income	97	3
Change in fair value of warrant liability		(2,163)
Gain on sale of assets	8,401	1
Unrealized loss on investment		(45)
Loan receivable losses	(388)	(517)
Interest expense	(4,092)	(2,781)
Total other income (expense)	4,082	(5,484)
Loss from operations before income tax and non-controlling interest	(3,540)	(12,966)
Income taxes
Income tax (expense) benefit	(1,326)	1,332
Net loss before non-controlling interest	(4,866)	(11,634)
Less: Net (loss) income attributable to non-controlling interest	(9)	5
Net loss attributable to TILT Holdings Inc.	(4,875)	(11,629)
Other comprehensive loss
Net loss	(4,866)	(11,634)
Foreign currency translation differences	(2)	1
Comprehensive loss before non-controlling interest	(4,868)	(11,633)
Less: Net (loss) income attributable to non-controlling interest	(9)	5
Comprehensive loss attributable to TILT Holdings Inc.	$ (4,877)	$ (11,628)
Weighted average number of shares outstanding:
Weighted-average number of shares outstanding - Basic	377,697,175	374,607,212
Net loss per common share attributable to TILT Holdings Inc.
Net loss per common share attributable to TILT Holdings Inc. - Basic	$ (0.01)	$ (0.03)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Shares	Additional Paid-in Capital	Warrants	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit	Non-Controlling Interest	Total
Balance at beginning of period at Dec. 31, 2021	$ 854,952	$ 224,835	$ 952	$ 999	$ (856,248)	$ 175	$ 225,665
Balance at beginning of period (in shares) at Dec. 31, 2021	374,082,759
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation		81					81
Issuance and vesting of restricted share units	$ 888						888
Issuance and vesting of restricted share units (in shares)	1,220,468
Shares reserved for contingent consideration	$ 257						257
Comprehensive income (loss) for the period				1	(11,629)	(5)	(11,633)
Balance at end of the period at Mar. 31, 2022	$ 856,097	224,916	952	1,000	(867,877)	170	215,258
Balance at end of period (in shares) at Mar. 31, 2022	375,303,227
Balance at beginning of period at Dec. 31, 2022	$ 858,143	225,127	796	988	(963,703)	166	121,517
Balance at beginning of period (in shares) at Dec. 31, 2022	377,515,391
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation		31					31
Warrants expired		67	(67)
Issuance and vesting of restricted share units	$ 209						209
Issuance and vesting of restricted share units (in shares)	370,744
Shares reserved for contingent consideration	$ 53						53
Warrants issued as part of debt modification			5,106				5,106
Comprehensive income (loss) for the period				(2)	(4,875)	9	(4,868)
Balance at end of the period at Mar. 31, 2023	$ 858,405	$ 225,225	$ 5,835	$ 986	$ (968,578)	$ 175	$ 122,048
Balance at end of period (in shares) at Mar. 31, 2023	377,886,135

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net loss	$ (4,866)	$ (11,634)
Adjustments to reconcile net loss to net cash provided by operating activities:
Unrealized loss on investments		45
Gain on sale of assets	(8,401)	(1)
Depreciation and amortization	5,496	5,888
Amortization of operating lease right of use assets	484	280
Change in allowance for doubtful accounts	150	(115)
Non-cash interest income	(67)	(18)
Deferred tax	784	(1,831)
Share-based compensation	293	1,226
Accretion of debt discount	291	771
Change in fair value of warrant liability		2,163
Loan receivable losses	388	517
Impairment loss and loss on disposal of assets	188	697
Non-cash interest expense	2,037	1,225
Net change in working capital items:
Trade receivables, net	419	3,654
Inventories	7,004	5,969
Prepaid expenses and other current assets	(120)	46
Accounts payable and accrued liabilities	212	(3,500)
Income tax payable	497	407
Deferred revenue	(1,015)	(1,586)
Net cash provided by operating activities	3,774	4,203
Cash flows from investing activities:
Purchases of property, plant, and equipment	(125)	(491)
Proceeds from sale of property, plant and equipment	15,000	3
Repayment of loan receivable, net of advances	(2,059)	(287)
Net cash provided by (used in) investing activities	12,816	(775)
Cash flows from financing activities:
Payments on lease liability	(1,788)	(632)
Repayments on notes payable	(10,325)
Repayments on Revolving Facility	(29,073)	(32,529)
Debt issuance costs	(1,029)
Proceeds from Revolving Facility	27,316	32,012
Net cash used in financing activities	(14,899)	(1,149)
Effect of foreign exchange on cash and cash equivalents	(2)	1
Net change in cash and cash equivalents and restricted cash	1,689	2,280
Cash and cash equivalents and restricted cash, beginning of year	3,500	6,952
Cash and cash equivalents and restricted cash, end of year	5,189	9,232
Supplemental disclosures of non-cash investing and financing activities:
Increases to right of use assets related to Pennsylvania Transaction	11,974
Increase to operating lease liability related to Pennsylvania Transaction	11,880
Reclassification from accounts payable and accrued liabilities to notes payable related to 2023 New Notes (see Note 10)	8,260
Warrants issued related to 2023 Notes (equity classified)	5,106
Noteholder representative fee related to 2023 Refinanced Notes	1,620
Supplemental disclosure of cash flow information:
Cash paid for interest	$ 1,760	$ 1,044

Nature and Continuance of Opera

Nature and Continuance of Operations	3 Months Ended
	Mar. 31, 2023
Nature and Continuance of Operations
Nature and Continuance of Operations	1. Nature and Continuance of Operations TILT Holdings Inc. (“TILT” or the “Company”) is a business solutions provider to the global cannabis industry offering a diverse range of value-added products and services to industry participants. Through a portfolio of companies providing technology, hardware, cultivation and production, TILT services brands and cannabis retailers in regulated markets across 39 states in the United States (“U.S.”), as well as Canada, Israel, Mexico, South America, and the European Union. TILT was incorporated under the laws of Nevada pursuant to NRS Chapter 78 on June 22, 2018. The Company was continued under the Business Corporations Act (British Columbia) pursuant to a Certificate of Continuance dated November 14, 2018. The Company is a reporting issuer in Canada in the Provinces of British Columbia, Alberta, and Ontario and its common shares are listed for trading on the NEO Exchange under the symbol “TILT.” In addition, the common shares are quoted on the OTCQX in the U.S. under the symbol “TLLTF.” The Company’s head office is in Phoenix, Arizona and its registered office is located at 745 Thurlow Street, #2400 Vancouver, BC V6C 0C5 Canada. Going Concern The Company has experienced operating losses since its inception and expects to continue to incur losses in the development of its business. The Company incurred a comprehensive loss of $4,877 during the three months ended March 31, 2023 and has an accumulated deficit of $968,578 as of March 31, 2023. Additionally, as of March 31, 2023, the Company had positive working capital of $16,166 (compared to negative working capital of $39,570 as of December 31, 2022). ​ During the three months ended March 31, 2023, the Company completed the following transactions (i) Pennsylvania Transaction (as defined below), (ii) refinancing of the 2019 Junior Notes (as defined below) and (iii) extension of the maturity date and increased the amount available under the Revolving Facility (as defined below). ​ On February 15, 2023, the Company completed its previously announced sale-leaseback transaction with Innovative Industrial Properties, Inc. (“IIP”) pertaining to its White Haven, Pennsylvania facility (“White Haven Facility”) for $15,000 with net proceeds used towards repayment of debt and working capital (the “Pennsylvania Transaction”). On February 15, 2023, the Company repaid the remaining balance of the senior secured promissory notes issued on November 1, 2019 (the “ 2019 Senior Notes”), retiring the remainder of its 2019 senior debt facility previously extended to February 28, 2023, with no further obligations. On March 13, 2023, the Company, through its subsidiary Jupiter Research LLC (“Jupiter”), entered into an amendment to its existing $10,000 asset-based revolving credit facility (the “Revolving Facility”) to increase the amount available under the Revolving Facility to $12,500 and extend the maturity date to July 21, 2024. Additionally, borrowings under the Revolving Facility will bear interest at the prime rate plus 3%, and is secured by Jupiter’s inventory, accounts receivable and related property. The amendment also includes a guaranty by the Company in the amount of $6,000. ​ For further details regarding these transactions, see Note 5 – Property, Plant and Equipment and Note 10 – Notes Payable and Note 12 – Leases. ​ The Company’s operating plans for the next 12 months include (i) revenue growth from the sale of existing products and the introduction of new products across all operating segments; (ii) reducing production and operational costs as a result of efficiencies in cannabis operations; (iii) reducing supply chain costs; (iv) reducing and delaying overhead and other certain expenditures; and (v) obtaining other financings as necessary. ​ The Company believes the actions discussed above will most likely occur, and that these actions will help to mitigate any substantial doubt raised by our historical operating results and satisfy our estimated liquidity needs for the 12 months following the issuance of these condensed consolidated financial statements. However, subsequent to Q1 2023, a primary supplier significantly changed the payment terms of the Company’s trade payable. This was an unexpected event impacting short-term liquidity, therefore, the Company must seek additional financing to satisfy the transition of the new payment terms and provide working capital for the business. As a result, the Company cannot predict with certainty the outcome of its actions to generate liquidity as discussed above, including the availability of additional financing as necessary, or whether such actions would generate the expected liquidity as currently planned. Therefore, management has concluded there is substantial doubt about the Company’s ability to continue as a going concern within 12 months after the date of this filing. The financial statements do not include any adjustments that might become necessary should the Company be unable to continue as a going concern. See Part II, Item 1A, Risk Factors for further details. ​ COVID-19 Pandemic and Global Conflicts In March 2020, the World Health Organization categorized coronavirus disease 2019 (“COVID-19”) as a global pandemic. The Company continues to implement and evaluate actions to strengthen its financial position and support the continuity of its business and operations. The impact of the COVID-19 pandemic and geopolitical conflicts, including the recent war in Ukraine, created much uncertainty in the global marketplace. There are many uncertainties regarding these events, and the Company is closely monitoring the ongoing impact on all aspects of its business, including how it will impact its services, customers, employees, vendors, and business partners now and in the future. While the COVID-19 pandemic and recent geopolitical conflicts did not materially adversely affect the Company’s financial results and business operations in the three months ended March 31, 2023, the Company is unable to predict the impact that these events will have on its future financial position and operating results due to numerous uncertainties.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2023
Basis of Presentation and Summary of Significant Accounting Policies
Basis of Presentation and Summary of Significant Accounting Policies	2. Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The accompanying condensed consolidated unaudited interim financial statements have been prepared in accordance with (i) United States generally accepted accounting principles (“U.S. GAAP”) for interim financial information, and (ii) the instructions to Form 10-Q and Article 10 of Regulation S-X. In the opinion of our management, our condensed consolidated unaudited financial statements and accompanying notes (the “Financial Statements”) include all normal recurring adjustments that are necessary for the fair statement of the interim periods presented. Interim results of operations are not necessarily indicative of results for the full year, or any other period. The Financial Statements should be read in conjunction with our audited consolidated financial statements (and notes thereto) in our Annual Report on Form 10-K for the fiscal year ended December 31, 2022 (“Form 10-K”), as filed with the U.S. Securities and Exchange Commission (“SEC”) on March 16, 2023 and with the relevant Canadian securities regulatory authorities under our profile on SEDAR. Except as noted below, there have been no material changes to the Company's significant accounting policies and estimates during the three months ended March 31, 2023. Certain information, footnotes and disclosures normally included in the annual financial statements, prepared in accordance with U.S. GAAP, have been condensed or omitted in accordance with SEC rules and regulations. The financial data included in the Financial Statements contain all normal and recurring adjustments necessary to state fairly the consolidated financial condition, results of operations, statements of stockholder’s equity, and cash flows of the Company for the three months ended March 31, 2023 and 2022. Operating results for the three months ended March 31, 2023 are not necessarily indicative of the results that may be expected for the current year ending December 31, 2023. Principles of Consolidation The Financial Statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its subsidiaries, as well as the accounts of any entities over which the Company has a controlling financial interest in accordance with Accounting Standards Codification (“ASC”) 810 Consolidation. All transactions and balances between these entities have been eliminated upon consolidation. ​ Reclassifications Certain amounts in the Company's prior period consolidated financial statements have been reclassified to conform to the current period presentation. During the three months ended March 31, 2023, the Company reclassified $4,741 of the Massachusetts Lease Liability (as defined in Note 11 — Massachusetts Lease Liability) previously included in current liabilities on the consolidated balance sheet as of December 31, 2022 into the Massachusetts lease liability in noncurrent liabilities. See Note 11 — Massachusetts Lease Liability for additional information. Use of Estimates The preparation of these Financial Statements requires management to make judgments, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, and revenue and expenses. Actual results may differ from these estimates. Restricted Cash The Company had $1,298 in restricted cash as of both March 31, 2023 and December 31, 2022. Included in restricted cash was a certificate of deposit related to Jupiter customs bonds totaling $1,252 as of both March 31, 2023 and December 31, 2022. Estimated Useful Lives and Depreciation of Property, Plant and Equipment ​ Depreciation of property, plant and equipment is dependent upon estimates of useful lives which are determined through the exercise of judgment. The assessment of any impairment of these assets is dependent upon estimates of recoverable amounts that take into account factors such as economic and market conditions and the useful lives of assets. ​ Depreciation is provided on a straight-line basis over the following estimated useful lives: ​ ​ ​ Machinery and equipment 2 – 7 years Furniture and fixtures 3 – 10 years Autos and trucks 5 years Buildings and land improvements 5 – 39 years Leasehold improvements Lesser of useful life of lease term Greenhouse - agricultural structure 5 – 15 years Land Not depreciated ​ The assets’ residual values, useful lives and methods of depreciation are reviewed annually and adjusted prospectively, if appropriate. Buildings, leaseholds and land improvements are amortized over the shorter of either useful life or term of the lease. Gains or losses on disposal of an item are determined by comparing the proceeds from disposal with the carrying amount of the item and recognized in the consolidated statements of operations and comprehensive loss. ​ Recently Adopted and Issued Accounting Pronouncements Recent accounting pronouncements, other than those below, issued by the Financial Accounting Standards Board (“FASB”), the American Institute of Certified Public Accountants, and the SEC did not or are not believed by management to have a material effect on the Company’s present or future financial statements. ​ Recently Adopted Accounting Pronouncements ​ In August 2020, the FASB issued an accounting standards update (“ASU”) 2020-06 Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) — Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity In May 2021, the FASB issued ASU 2021-04, Earnings per Share Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40) — Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options Recently Issued Accounting Pronouncements In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. ASU 2021-08 requires that an entity (acquirer) recognize and measure contract assets and contract liabilities in accordance with Topic 606 (Revenue from Contracts with Customers) as if the entity had originated the contracts. ASU 2021-08 is effective for the Company beginning January 1, 2023. The Company will consider adopting this ASU and the effects of adoption on the Company’s financial statements when it next completes a business combination. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2023
Fair Value Measurements
Fair Value Measurements	3. Fair Value Measurements A number of the Company’s accounting policies and disclosures require the measurement of fair values, for both financial and non-financial assets and liabilities. Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities that are required to be recorded at fair value, the Company considers all related factors of the asset by market participants in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk. When measuring the fair value of an asset or a liability, the Company uses observable market data as far as possible. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: ● Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. ● Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). ● Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). Items Measured at Fair Value on a Recurring Basis Assets and liabilities measured at fair value on a recurring basis, including their levels in the fair value hierarchy were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of March 31, 2023 ​ ​ Fair value hierarchy Fair value of assets Level 1 Level 2 Level 3 Cash and cash equivalents ​ $ 3,891 ​ $ — ​ $ — Restricted cash ​ ​ 1,298 ​ ​ — ​ ​ — Investments ​ ​ 2 ​ ​ — ​ ​ — Total ​ $ 5,191 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2022 ​ ​ Fair value hierarchy Fair value of assets Level 1 Level 2 Level 3 Cash and cash equivalents ​ $ 2,202 ​ $ — ​ $ — Restricted cash ​ ​ 1,298 ​ ​ — ​ ​ — Investments ​ ​ 2 ​ ​ — ​ ​ — Total ​ $ 3,502 ​ $ — ​ $ — ​ The Akerna Corp. (“Akerna”) marketable security balance included in investments has Level 1 inputs. The HERBL Inc. (“HERBL”) balance included in investments is recorded at cost and excluded from the schedule above. The Big Toe Ventures LLC (“Big Toe”) balance included in investments was initially recorded at cost, but impairment was subsequently identified and the balance was adjusted to zero as an approximation of fair value using Level 3 inputs during the year ended December 31, 2022. There were no adjustments made during the three months ended March 31, 2023. ​ During the three months ended March 31, 2022, the Company recorded a loss of $45 related to its investment in Akerna, which is included in unrealized loss on investment on the condensed consolidated statements of operations and comprehensive loss. No losses were recorded related to the Company’s investments during the three months ended March 31, 2023. ​ During the three months ended March 31, 2022, the Company recorded a loss of $2,163 on the change in fair value of its warrant liability. This loss is included in other income (expense) in the condensed consolidated statements of operations and comprehensive loss. There was no warrant liability as of March 31, 2023. ​ The carrying amount of the Company’s term loan approximates its fair value based upon market interest rates available to the Company for debt of similar risk and maturities, a Level 3 input. See Note 10 — Notes Payable for additional information. Additionally, the carrying amount of the Company’s loans receivable, net of related current expected credit losses, approximates their fair values. See Note 8 — Loans Receivable for additional information. The carrying amounts of all financial assets and liabilities, other than notes payable and loans receivables, approximate their fair values. There were no transfers between the levels of fair value hierarchy during the three months ended March 31, 2023 and 2022.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2023
Inventories
Inventories	4. Inventories The Company’s inventories consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, ​ December 31, ​ 2023 2022 Raw Material - cannabis plants ​ $ 2,918 ​ $ 3,383 Raw Material - other materials ​ ​ 718 ​ ​ 763 Work in progress ​ ​ 11,446 ​ ​ 11,268 Finished goods ​ ​ 28,111 ​ ​ 34,779 Supplies and accessories ​ ​ 2,712 ​ ​ 2,716 Total Inventories ​ $ 45,905 ​ $ 52,909 ​

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment
Property, Plant and Equipment	5. Property, Plant and Equipment The property, plant and equipment consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, 2023 December 31, 2022 Land ​ $ 6,266 ​ $ 6,434 Land improvements ​ ​ — ​ ​ 461 Machinery & equipment ​ ​ 13,481 ​ ​ 13,692 Furniture & fixtures ​ ​ 784 ​ ​ 790 Buildings ​ ​ 45,107 ​ ​ 51,987 Greenhouse - agricultural structure ​ ​ 6,769 ​ ​ 8,196 Leasehold improvements ​ ​ 9,795 ​ ​ 9,955 Construction in progress ​ ​ 605 ​ ​ 610 Autos & trucks ​ ​ 256 ​ ​ 256 Total cost ​ ​ 83,063 ​ ​ 92,381 Less: accumulated depreciation ​ ​ (23,624) ​ ​ (24,444) Total property, plant and equipment ​ $ 59,439 ​ $ 67,937 ​ During the three months ended March 31, 2023 and 2022, the Company recognized depreciation expense of $1,975 and $1,952, respectively. Depreciation expense is included in cost of goods sold and depreciation and amortization in the condensed consolidated statements of operations and comprehensive loss. During the three months ended March 31, 2023, the Company completed the Pennsylvania Transaction and determined that control of the White Haven Facility transferred to the buyer, resulting in a sale of the White Haven Facility. The Company received cash proceeds of $15,000 and derecognized the property, plant and equipment with a carrying value of $6,599, resulting in a gain on sale of assets of $8,401. See Note 12 — Leases for additional information. During the three months ended March 31, 2022, the Company recorded a gain on sale of assets of $1. This gain, along with the gain on sale of assets related to the Pennysylvania Transaction, are included in gain on sale of assets in the condensed consolidated statements of operations and comprehensive loss. In connection with management’s ongoing multi-phase plans to produce high-quality flowers, during the three months ended March 31, 2022, the Company replaced existing lights with new market-standard LED lights. As a result, the Company recorded a loss on disposal in the amount of $697, which represented the carrying value of existing lights. This loss is included in impairment loss and loss on disposal of assets in the condensed consolidated statements of operations and comprehensive loss.

Investments

Investments	3 Months Ended
	Mar. 31, 2023
Investments
Investments	6. Investments The Company’s investments included the following: ​ ​ ​ ​ ​ ​ ​ Investment March 31, 2023 December 31, 2022 HERBL, Inc. ​ $ 6,400 ​ $ 6,400 Akerna ​ ​ 2 ​ ​ 2 Total Investments ​ $ 6,402 ​ $ 6,402 ​ The Company recorded the investments in HERBL and Big Toe in accordance with a measurement alternative due to the lack of readily determinable fair values. The measurement alternative allows the Company to record the investments at cost, less impairment, if any, and subsequently adjust for observable price changes of identical or similar investments of the same issuer. The Company intends to hold its investment in HERBL until HERBL executes its next equity financing. The Company has an arrangement with HERBL that, upon such equity financing, if the fair value of HERBL’s class B common shares is less than the initial cost, HERBL will issue additional shares to make up the difference. During 2022, the Company identified an impairment and adjusted the balance of its investment in Big Toe to zero. The Company has not applied impairment or price adjustments to the original cost of HERBL through March 31, 2023. During the three months ended March 31, 2022, the Company recorded an unrealized loss of $45 from the investment in Akerna. This loss is included in unrealized loss on investment in the condensed consolidated statements of operations and comprehensive loss. There was no loss recorded during the three months ended March 31, 2023.

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2023
Intangible Assets
Intangible Assets	7. Intangible Assets Intangible asset balances consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ Intangible assets March 31, 2023 December 31, 2022 Customer relationships ​ $ 85,300 ​ $ 85,300 Trademarks ​ ​ 29,000 ​ ​ 29,000 License rights (1) ​ ​ 6,540 ​ ​ 6,540 Management agreements ​ ​ 926 ​ ​ 926 Patents & technologies ​ ​ 32,900 ​ ​ 32,900 Backlog and non-competition agreements ​ ​ 10,406 ​ ​ 10,406 Total intangible assets, at cost ​ ​ 165,072 ​ ​ 165,072 Less: Accumulated amortization ​ ​ (65,622) ​ ​ (62,358) Total intangible assets, net ​ $ 99,450 ​ $ 102,714 _____________ ​ (1) ​ Amortization expense for the three months ended March 31, 2023 and 2022, was $3,264 and $3,676, respectively. This amortization expense is included in depreciation and amortization in the condensed consolidated statements of operations and comprehensive loss. The following table outlines the estimated future annual amortization expense related to intangible assets as of March 31, 2023: ​ ​ ​ ​ ​ ​ Estimated Years ended December 31, ​ amortization Remainder of 2023 ​ $ 9,792 2024 ​ ​ 13,056 2025 ​ ​ 13,056 2026 ​ ​ 12,899 2027 ​ ​ 12,899 Thereafter ​ ​ 31,369 ​ ​ $ 93,071 ​

Loans Receivable

Loans Receivable	3 Months Ended
	Mar. 31, 2023
Loans Receivable
Loans Receivable	8. Loans Receivable A breakdown of the loans receivable terms and balances are as follows: ​ ​ ​ ​ ​ ​ ​ ​ Loans receivable March 31, 2023 December 31, 2022 Teneo Fund SPVi LLC Note ​ $ 5,911 ​ $ 5,911 Pharma EU, LLC Note ​ ​ 1,410 ​ ​ 1,410 A&R Note ​ ​ 710 ​ ​ 710 SSZ and Elev8 Note ​ ​ 1,002 ​ ​ 1,002 Pure Hana Synergy Note ​ ​ 224 ​ ​ 224 Little Beach Harvest Note ​ ​ 4,325 ​ ​ 2,199 Total loans receivable ​ $ 13,582 ​ $ 11,456 Less allowance for expected credit losses ​ ​ (7,625) ​ ​ (7,237) Loans receivable, net of expected credit losses ​ ​ 5,957 ​ ​ 4,219 Less current portion of loan receivable ​ ​ (252) ​ ​ (516) Loans receivable, long-term ​ $ 5,705 ​ $ 3,703 ​ The Little Beach Harvest loan receivable balance is subject to an interest rate of 9.0%. Accrued interest receivable was $132 as of March 31, 2023 and is included in loans receivable At each reporting date, the Company assesses whether loans receivables are credit impaired by applying the guidance in ASC 326. A financial asset is considered “credit impaired” when one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Credit impairment is based on observable data such as significant financial difficulty of the debtor and a breach of contract such as a default or being past due. During the three months ended March 31, 2023, the Company recorded an additional $388 of allowance for expected credit losses due to revised collectability estimates. Current expected credit loss (“CECL”) reserves are measured by the Company on a probability-weighted basis based on historical experience, current conditions, and reasonable and supportable forecasts. Our assessment includes a variety of factors, including underlying credit, relative maturity dates of the loans, economic considerations, as well as ongoing legal and other regulatory developments in the industry. The process includes consideration for the assumed recovery rate from underlying collateral, with adjustments for time value of money and estimated costs for obtaining and selling the collateral. Given the repayment profile and underlying terms of such loans, CECL reserves are generally estimated over the contractual term of the loan. The following tables present an analysis of the credit quality of loans receivable, together with impairment losses recognized based on lifetime CECL reserves: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of March 31, 2023 Nature of collateral Gross amounts Loan losses Net Security interest in assets of counterparty ​ $ 11,948 ​ ​ (6,177) ​ $ 5,771 Third party guarantee ​ ​ 1,410 ​ ​ (1,224) ​ ​ 186 No collateral ​ ​ 224 ​ ​ (224) ​ ​ — Net loans receivable ​ $ 13,582 ​ $ (7,625) ​ $ 5,957 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2022 Nature of collateral Gross amounts Loan losses Net Security interest in assets of counterparty ​ $ 9,822 ​ $ (5,915) ​ $ 3,907 Third party guarantee ​ ​ 1,410 ​ ​ (1,098) ​ ​ 312 No collateral ​ ​ 224 ​ ​ (224) ​ ​ — Net loans receivable ​ $ 11,456 ​ $ (7,237) ​ $ 4,219 ​

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	3 Months Ended
	Mar. 31, 2023
Accounts Payable and Accrued Liabilities
Accounts Payable and Accrued Liabilities	9. Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities consisted of the following: ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued liabilities March 31, 2023 December 31, 2022 Accounts payable ​ $ 45,983 ​ $ 49,261 Accrued interest expense ​ ​ — ​ ​ 2,983 Accrued payroll ​ ​ 2,399 ​ ​ 1,626 Due to Jupiter Sellers ​ ​ — ​ ​ 2,800 Other current payables/liabilities (1) ​ ​ 2,242 ​ ​ 1,500 Total accounts payable and accrued liabilities ​ $ 50,624 ​ $ 58,170 ​ _____________ ​ (1) For some of its locations, the Company offers a loyalty reward program to its dispensary customers. The loyalty points are accrued when earned as a liability and reduction of revenues. The amount earned is deferred until the loyalty points are redeemed or expire. As of March 31, 2023 and December 31, 2022, the loyalty liability totaled $152 and $159, respectively, which is included in accounts payable and accrued liabilities on the condensed consolidated balance sheets.

Notes Payable

Notes Payable	3 Months Ended
	Mar. 31, 2023
Notes Payable
Notes Payable	10. Notes Payable ​ Notes payable and debt issuance costs are as follows: ​ ​ ​ ​ ​ ​ ​ ​ Notes Payable March 31, 2023 December 31, 2022 Revolving Facility – Interest rate of 11.0% as of March 31, 2023, due on July 21, 2024 (1) ​ $ 9,122 ​ ​ 10,722 2019 Senior Notes – Interest rate of 16.0% per annum, due on February 28, 2023 ​ ​ — ​ ​ 2,159 2019 Junior Notes – Interest rate of 8.0% per annum, due on April 1, 2023 ​ ​ — ​ ​ 46,497 2023 Refinanced Notes – Interest rate of 16.5% per annum as of March 31, 2023, due on February 15, 2026 ​ ​ 38,540 ​ ​ — 2023 New Notes – Interest rate of 16.5% per annum as of March 31, 2023, due on February 15, 2027 ​ ​ 8,427 ​ ​ — Other loans and borrowings ​ ​ 350 ​ ​ 350 Total debt ​ ​ 56,439 ​ ​ 59,728 Less: Debt discount and debt issuance costs ​ ​ (7,543) (2) ​ — Less: Current portion of notes payable ​ ​ (5,540) ​ ​ — Total debt, net ​ $ 43,356 ​ $ 59,728 _____________ ​ (1) (2) ​ On February 15, 2023, the Company repaid the remaining balance of its senior secured promissory notes issued on November 1, 2019 (the “2019 Senior Notes”), retiring the remainder of its 2019 senior debt facility previously extended to February 28, 2023, with no further obligations. On November 1, 2019, the Company and its subsidiaries, Jimmy Jang, L.P. (“JJ LP”), Baker Technologies, Inc. and subsidiaries (collectively, “Baker”), Commonwealth Alternative Care (“CAC”) junior secured promissory notes (the “2019 Junior Notes”). The 2023 Refinanced Notes mature on February 15, 2026, 36 months from the Effective Date, and bear interest at the greater of 16% or the prime rate plus 8.5% payable monthly. The interest rate is subject to increase by 1% annually if the aggregate principal amount outstanding under the 2023 Refinanced Notes is greater than $30,000 on the first anniversary of the Effective Date or greater than $22,000 on the second anniversary of the Effective Date. The Subsidiary Borrowers are obligated to pay an aggregate of $5,000 of principal on the 2023 Refinanced Notes on each anniversary of the Effective Date of the 2023 Refinanced Notes, as well as an annual payment at the beginning of each calendar year the 2023 Refinanced Notes are outstanding that is equal to 50% of the Company’s unrestricted cash greater than $10,000 at the end of the prior calendar year. The Subsidiary Borrowers are also obligated to make mandatory prepayments of net cash proceeds from asset sales, casualty and condemnation awards, future equity or debt issuances and the settlement of certain third-party assets. As part of the 2023 Refinanced Notes, the Company recognized a debt discount of $7,755. Included in this amount was $5,106 related to the fair value of the Debt Modification Warrants (as defined herein), a $2,000 fee payable to the Noteholder Representative, and $649 of debt issuance costs. The debt discount had a balance of $7,464 as of March 31, 2023. Pursuant to the NPA Amendment, the Subsidiary Borrowers also issued by way of private placement secured promissory notes (“2023 New Notes”) in the aggregate principal amount of $8,260 to the Holders with a maturity date of February 15, 2027, 48 months from the Effective Date. The 2023 New Notes bear interest at the greater of 16% or the prime rate plus 8.5% payable quarterly. The Company is not required to make principal payments on the 2023 New Notes before their maturity date and until the 2023 Refinanced Notes are paid in full. Once the 2023 Refinanced Notes are paid in full, the Subsidiary Borrowers’ obligations to make principal payments will be the same as previously existed under the 2023 Refinanced Notes as described above. The 2023 New Notes were originally included in accounts payable and accrued liabilities as of December 31, 2022. No principal payments will be due on the 2023 New Notes before their maturity date unless and until the 2023 Refinanced Notes are paid in full. Once the 2023 Refinanced Notes are paid in full, the Subsidiary Borrowers’ obligations to make principal payments will be the same as previously existed under the 2023 Refinanced Notes and described above. Any interest or principal payments under the 2023 New Notes due before the maturity date of the 2023 Refinanced Notes may, at the Subsidiary Borrowers’ election, be paid by increasing the principal amount of the 2023 New Notes on a dollar-for-dollar basis. The 2023 Refinanced Notes and the 2023 New Notes (collectively, the “2023 Notes”) are secured by a first priority security interest in all of the assets of the Subsidiary Borrowers, except that the Holders will receive a second priority security interest in the assets that are already pledged by Jupiter under the Revolving Facility. The 2023 Notes are also guaranteed by the Company and all subsidiaries of the Company. The equity interests in all subsidiaries of the Company have also been pledged as security for the obligations under the 2023 Refinanced Notes. The NPA Amendment includes affirmative and negative covenants (including financial maintenance covenants), events of default, representations and warranties that are customary for debt securities of this type. As of March 31, 2023, the Company was not required to perform the debt covenant calculations. The 2023 Notes may be accelerated and all remedies may be exercised by the Holders in case of an event of default under the 2023 Notes, which includes events that customarily constitute an event of default for debt securities of this type as well as upon a change of control, the termination of Dana Arvidson’s employment for any reason and the failure by the Company to appoint a replacement within 90 days that is approved by the Noteholder Representative. In connection with the NPA Amendment, the Company also issued to each Holder a warrant (each a “Debt Modification Warrant,” collectively the “Debt Modification Warrants”) to purchase 2,421.05 common shares of the Company for every $1 principal amount of the 2023 Refinanced Notes held by each Holder, for a total aggregate of 91,999,901 Debt Modification Warrants. See Note 13 — Shareholders' Equity for additional information. Future maturities of all notes payable as of March 31, 2023 were as follows: ​ ​ ​ ​ ​ Year ended December 31, Amount Remainder of 2023 ​ $ 540 2024 ​ ​ 14,122 2025 ​ ​ 5,000 2026 ​ ​ 28,000 2027 ​ ​ 8,427 2028 and thereafter ​ ​ 350 Total ​ $ 56,439 ​

Massachusetts Lease Liability

Massachusetts Lease Liability	3 Months Ended
	Mar. 31, 2023
Massachusetts Lease Liability
Massachusetts Lease Liability	11. Massachusetts Lease Liability ​ On May 16, 2022, the Company, through its subsidiary CAC, completed the acquisition of a cultivation, processing and product manufacturing lab and medical and adult-use dispensary in Taunton, Massachusetts (the “Taunton Facility”) for $13,047 cash consideration pursuant to a purchase option included in the Company’s lease with the previous owner of the Taunton Facility. Concurrently with the acquisition, CAC sold the Taunton Facility to IIP for $40,000 cash consideration. The Company also entered into a long-term lease for the Taunton Facility with a term of 20 years and a maturity date of May 15, 2042, with two 5-year ​ The cash proceeds from IIP were used to pay the Taunton Facility purchase price, $25,466 was remitted to an escrow account that was included in restricted cash and the remaining proceeds were used to pay transaction expenses. The early lease termination and acquisition of the Taunton Facility resulted in derecognizing a right of use (“ROU”) asset balance of $3,940, and lease liability balance of $4,454; and recognizing land and building balances of $6,266 and $6,268, respectively. The transaction with IIP was accounted for as a failed sale and leaseback transaction, where the Company retained the Taunton Facility balances included in property, plant, and equipment, and recognized a note payable of $40,000. During the three months ended March 31, 2023, the Company reclassified the portion of the Massachusetts Lease Liability previously included in current liabilities on the consolidated balance sheet as of December 31, 2022 into the Massachusetts lease liability in noncurrent liabilities. This change was made due to a change in accounting principle made during the three months ended March 31, 2023. The Company was previously using an accounting alternative accepted under ASC 842, Leases , Form 10-K. During the As of March 31, 2023, the Massachusetts Lease Liability had a balance of $40,201. Future minimum lease payments for the Massachusetts Lease Liability as of March 31, 2023 are as follows: ​ ​ ​ ​ ​ Year ended December 31, Amount Remainder of 2023 ​ $ 3,300 2024 ​ ​ 4,469 2025 ​ ​ 4,581 2026 ​ ​ 4,695 2027 ​ ​ 4,812 2028 and thereafter ​ ​ 162,855 Total future payments ​ ​ 184,712 Less: Interest ​ ​ (152,223) Total present value of minimum payments ​ ​ 32,489 Add: Estimated ending residual value ​ ​ 7,712 Total ​ $ 40,201 ​ ​

Leases

Leases	3 Months Ended
	Mar. 31, 2023
Leases
Leases	12. Leases ​ The following table provides the components of lease cost recognized in the condensed consolidated statements of operations and comprehensive income: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ March 31, 2023 March 31, 2022 Operating lease cost ​ $ 484 ​ $ 280 Finance lease cost: ​ ​ ​ ​ ​ ​ Amortization of lease assets ​ ​ 257 ​ ​ 258 Interest on lease liabilities ​ ​ 102 ​ ​ 122 Finance lease costs ​ ​ 359 ​ ​ 380 Total lease cost ​ $ 843 ​ $ 660 ​ For the three months ended March 31, 2023, the Company recorded short-term lease expense of $741, of which $484 related to operating leases and $257 was related to finance leases. For the three months ended March 31, 2022, the Company recorded short-term lease expense of $538, of which $280 was related to operating leases and $258 was related to finance leases. The following table provides the weighted average discount rates and weighted average remaining lease terms for the Company’s leases: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, 2023 December 31, 2022 Operating leases ​ ​ ​ ​ ​ ​ Weighted average discount rate ​ ​ 19.1% ​ ​ 8.0% Weighted average remaining lease term ​ ​ 13.65 years ​ ​ 5.49 years Finance leases ​ ​ ​ ​ ​ ​ Weighted average discount rate ​ ​ 8.0% ​ ​ 8.0% Weighted average remaining lease term ​ ​ 4.18 years ​ ​ 4.66 years ​ On February 15, 2023, the Company completed the Pennsylvania Transaction for $15,000 with net proceeds used towards repayment of debt and working capital. The lease is for an initial term of 15 years with two five-year options to extend. Rent under the lease will be payable monthly at a rate of $188 per month. Rent increases 2.5% on the second annual anniversary of the lease commencement date and then annually throughout the initial lease term. The Company determined that control of the White Haven Facility transferred to the buyer, resulting in a sale of the White Haven Facility. The Company received cash proceeds of $15,000 and recognized an ROU asset of $11,974 and an operating lease liability of $11,880 upon closing the transaction. The effective interest rate on the operating lease liability is 19.33%. The Company recorded a gain on the sale leaseback of $8,401, which is included in gain on sale of assets on the condensed consolidated statements of operations. As of March 31, 2023, the operating lease liability associated with this transaction is $12,075. Future minimum lease payments under the Company’s non-cancellable leases as of March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, Finance Operating Remainder of 2023 ​ $ 1,094 ​ $ 1,834 2024 ​ ​ 1,489 ​ ​ 2,433 2025 ​ ​ 1,212 ​ ​ 2,468 2026 ​ ​ 926 ​ ​ 2,530 2027 ​ ​ 916 ​ ​ 2,594 2028 and thereafter ​ ​ 380 ​ ​ 28,264 Total undiscounted lease liabilities ​ ​ 6,017 ​ ​ 40,123 Interest or discount on lease liabilities ​ ​ (953) ​ ​ (27,245) Total present value of minimum lease payments ​ ​ 5,064 ​ ​ 12,878 Lease liability - current portion ​ ​ (1,105) ​ ​ (83) Lease liability ​ $ 3,959 ​ $ 12,795 ​

Shareholders' Equity

Shareholders' Equity	3 Months Ended
	Mar. 31, 2023
Shareholders' Equity
Shareholders' Equity	13. Shareholders' Equity LP Units of JJ LP The limited partnership units (“LP Units”) of JJ LP, a subsidiary of the Company, are exchangeable for one common share of the Company at any time per request of the owner of the LP Units and are not saleable or transferable without the Company’s authorization. During the three months ended March 31, 2023 and 2022, there were no LP Units of JJ LP converted to common shares. As of March 31, 2023 and December 31, 2022, 43,821,379 LP Units of JJ LP were issued and outstanding, respectively. Warrants In connection with the NPA Amendment, the Company also issued Debt Modification Warrants to purchase 2,421.05 common shares of the Company for every $1 principal amount of the 2023 Refinanced Notes held by each Holder, for a total aggregate of 91,999,901 Debt Modification Warrants. Each Debt Modification Warrant is exercisable at any time prior to its expiration for one common share of the Company at an exercise price of $0.07084 per common share. The Debt Modification Warrants expire on February 15, 2030 and contain customary anti-dilution adjustment provisions The fair value of the Debt Modification Warrants issued was determined using the Black-Scholes option pricing model with the following assumptions at the time of issuance: ​ ​ ​ ​ Exercise price $ 0.07084 Expected dividend yield ​ ​ 0% Risk free interest rate ​ ​ 3.94% Expected life in years ​ ​ 7.0 years Expected volatility ​ ​ 84.00% ​ The following table summarizes the warrants that remain outstanding as of March 31, 2023: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Exercise ​ ​ Number of ​ ​ Security issued ​ Price (CAD$) ​ Warrants Expiration Date Founders separation warrants ​ ​ 1.05 ​ ​ 9,045,691 ​ September 30, 2024 Debt modification warrants ​ ​ 0.09 ​ ​ 91,999,901 ​ February 15, 2030 ​ ​ ​ ​ ​ ​ 101,045,592 ​ ​ ​ A rollforward of warrant activity for the three months ended March 31, 2023 was as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ Number of ​ ​ Average Warrants ​ Warrants ​ Exercise Price Balance as of January 1, 2023 ​ ​ 9,545,691 ​ ​ CAD$ 1.01 Issued ​ ​ 91,999,901 ​ ​ 0.09 Expired ​ ​ (500,000) ​ ​ 0.33 Balance as of March 31, 2023 ​ ​ 101,045,592 ​ ​ CAD$ 0.18 ​ Share-based Compensation Under the Amended and Restated 2018 Stock and Incentive Plan, as amended from time to time (the “2018 Plan”), the Company has reserved 60,000,000 common shares to be issued as awards to employees, management, directors and consultants of the Company (“Eligible Persons”), as designated by the Company’s board of directors (the “Board”) or the compensation committee of the Board (the “Compensation Committee”). “Award” is defined in the 2018 Plan to include options, stock appreciation rights, restricted stocks, restricted stock units, performance stock units, dividend equivalents and stock-based awards. 36,243,816 common shares are available for issuance under the 2018 Plan as of March 31, 2023. Restricted Stock Units (“RSUs”) A summary of the status of the RSUs outstanding is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of ​ Weighted Average ​ RSUs ​ RSUs Grant Date Fair Value ​ Unvested as of January 1, 2023 ​ ​ 2,742,765 ​ $ 0.25 ​ Vested ​ ​ (370,744) ​ ​ 0.13 ​ Forfeited ​ ​ (699,001) ​ ​ 0.11 ​ Unvested as of March 31, 2023 ​ ​ 1,673,020 ​ $ 0.34 ​ ​ During the three months ended March 31, 2023 and 2022, the Company recorded $104 and $519 of share-based compensation relating to RSUs, respectively. For the three months ended March 31, 2023 and 2022, the share-based compensation relating to RSUs included $53 and $257, respectively, related to the performance awards for achievement of milestones relating to the projects of its joint venture in CGSF Group, LLC (“CGSF”). As of March 31, 2023, there was $357 of remaining RSU expense to be recognized over the weighted average remaining period of 0.87 years. Share Options A summary of the status of the share options outstanding is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Share Options ​ Weighted ​ Weighted Average ​ ​ ​ Common ​ Average ​ Remaining Contractual Share options ​ Shares Exercise Price Life (yrs) Balance as of January 1, 2023 ​ ​ 9,753,600 ​ $ 0.60 ​ 6.11 Forfeited ​ ​ (147,013) ​ $ 0.44 ​ — Balance as of March 31, 2023 ​ ​ 9,606,587 ​ $ 0.60 ​ 5.87 ​ For the three months ended March 31, 2023 and 2022, the Company recorded $31 and $81, respectively, of share-based compensation related to these options. As of March 31, 2023, there was $160 of remaining expense to be recognized over the weighted average remaining period of 1.29 years. The following table summarizes the share options that remain outstanding as of March 31, 2023: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of ​ Exercise ​ ​ ​ Options Security issuable Share Options Price Expiration Date Exercisable Legacy employees ​ 190,000 ​ $ 1.58-1.58 ​ June 28, 2028 ​ 190,000 2020 employee grant ​ 5,733,989 ​ $ 0.30-0.48 ​ June 25, 2030 - December 1, 2030 ​ 3,393,775 Other employee grants ​ 3,682,598 ​ $ 0.41-3.96 ​ June 17, 2024 - November 21, 2029 ​ 3,682,598 Total ​ 9,606,587 ​ ​ ​ ​ ​ 7,266,373 ​ Performance Stock Units (“PSUs”) A summary of the status of the PSUs outstanding is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of ​ Weighted Average ​ Performance Stock Units ​ PSUs Grant Date Fair Value ​ Unvested as of January 1, 2023 ​ ​ 10,632,378 ​ $ 0.30 ​ Forfeited ​ ​ (304,523) ​ ​ 0.18 ​ Unvested as of March 31, 2023 ​ ​ 10,327,855 ​ $ 0.30 ​ ​ During the three months ended March 31, 2023 and 2022, the Company recorded $158 and $626 of share-based compensation relating to PSUs, respectively. As of March 31, 2023, there was $893 of remaining expense to be recognized over the weighted average remaining period of 1.44 years. A summary of the PSU awards granted containing market conditions is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Closing Price on ​ ​ ​ ​ ​ PSU Grant Dates Grant Date ​ Expiration Date Outstanding (#) June 18, 2021 ​ $ 0.49 ​ ​ December 31, 2024 ​ 8,187,351 September 30, 2021 ​ $ 0.39 ​ ​ December 31, 2024 ​ 1,772,961 December 19, 2021 ​ $ 0.23 ​ ​ December 31, 2024 ​ 367,543 Total ​ ​ ​ ​ ​ ​ ​ 10,327,855 ​

Loss Per Share

Loss Per Share	3 Months Ended
	Mar. 31, 2023
Loss Per Share
Loss Per Share	14. Loss Per Share The following is a calculation of basic and diluted loss per share for the three months ended March 31, 2023 and 2022: ​ ​ ​ ​ ​ ​ ​ ​ Loss per share ​ Three Months Ended ​ ​ March 31, March 31, ​ ​ 2023 ​ 2022 Net loss attributable to TILT ​ $ (4,875) ​ $ (11,629) Weighted-average number of shares and units outstanding - basic and diluted ​ ​ 377,697,175 ​ ​ 374,607,212 Loss per share - basic and diluted ​ $ (0.01) ​ $ (0.03) ​ Diluted loss per share for the three ended March 31, 2023 and 2022 is the same as basic loss per share as the issuance of shares on exercise of warrants and share options is anti-dilutive.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2023
Income Taxes
Income Taxes	15. Income Taxes The following table summarizes the Company’s income tax expense and effective tax rates: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ March 31, March 31, ​ ​ 2023 ​ 2022 Loss before income taxes ​ $ (3,540) ​ $ (12,966) Income tax (expense) benefit ​ ​ (1,326) ​ ​ 1,332 Effective tax rate ​ ​ 37% ​ ​ 10% ​ The Company is treated as a U.S. corporation under Section 7874 of the Internal Revenue Code (“IRC”) and is expected to be subject to U.S. federal, state and local income tax. However, the Company is expected, regardless of any application of Section 7874 of the IRC, to be treated as a Canadian resident Company for Canadian income tax purposes. Due to the organizational structure and multinational operations, the Company is subject to taxation in U.S. federal, state and local and Canadian jurisdictions. As the Company operates in the cannabis industry, it is subject to the limitations of IRC Section 280E. This results in permanent differences for ordinary and necessary business expenses deemed non-allowable under IRC Section 280E for income tax purposes. Therefore, the effective tax rate can be highly variable and may not necessarily correlate with pre-tax income or loss. For year ended December 31, 2022, the Company had a U.S. federal capital loss carryforward of approximately $31,971 and a U.S. state and local capital loss carryforward of approximately $18,968, which will expire in 2025 if unused. As of December 31, 2022, the capital loss carryforwards are not likely to be realized. During the three months ended March 31, 2023, the Company completed the Pennsylvania Transaction which generated ordinary and capital gains of $8,401 (see Note – 5 Property, Plant and Equipment for further details). The Company estimates that approximately $6,264 of the gain from the sale will be offset by the net capital loss carryforward. Therefore, during the three months ended March 31, 2023, the Company recognized a release of the valuation allowance related to the capital loss carryforward and the corresponding benefit of the release.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2023
Related Party Transactions
Related Party Transactions	16. Related Party Transactions As of December 31, 2022, the Company had a payable of $27,090 due to the Company’s former Chief Executive Officer (“CEO”) related to the acquisition of all assets and assumption of all liabilities of Jupiter. Of this amount, $23,016 is included in notes payable and $4,074 is included in accounts payable and accrued liabilities in the condensed consolidated balance sheet as of December 31, 2022. The $23,016 included in notes payable was due on April 1, 2023 and bore interest at 8.0%. On February 15, 2023, the Company refinanced the payable as part of its 2023 Refinanced Notes. As of March 31, 2023, the balance of the payable was $19,077, which is included in notes payable in the condensed consolidated balance sheet as of March 31, 2023. The payable bears interest at 16% or the prime rate plus 8.5% (16.5% as of March 31, 2023) and is due on February 15, 2026. The $4,074 included in accounts payable and accrued liabilities was reclassified as part of the 2023 New Notes entered into on February 15, 2023, and is now included in notes payable with a balance of $4,171 on the condensed consolidated balance sheet as of March 31, 2023. This payable bears interest at 16% or the prime rate plus 8.5% (16.5% as of March 31, 2023) and is due on February 15, 2027. As of December 31, 2022, the Company had another payable of $1,677 due to the Company’s former CEO related to the issuance of the 2019 Senior Notes that was payable to a company partially owned and managed by the Company’s former CEO. The payable bore interest at 8.0% and was included in notes payable in the condensed consolidated balance sheet as of December 31, 2022. On February 15, 2023, the 2019 Senior Notes were repaid and retired, and this payable was settled. The Company also has a payable to a current Board member of $1,879 as of March 31, 2023. Of this amount, $1,542 is related to the 2023 Refinanced Notes and is included in notes payable in the condensed consolidated balance sheet as of March 31, 2023. This payable bears interest at 16.5% and is due on February 15, 2026. The remaining $337 is related to the 2023 New Notes and is included in accounts payable and accrued liabilities in the condensed consolidated balance sheet as of March 31, 2023. This payable bears interest at 16.5% and is due on February 15, 2027. In connection with the 2023 Refinanced Notes, the Company issued 91,999,901 Debt Modification Warrants to the Holders. Of this amount, 45,539,951 Debt Modification Warrants were issued to the Company’s former CEO, and 3,679,996 Debt Modification Warrants were issued to a current Board member.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies
Commitments and Contingencies	17. Commitments and Contingencies Guarantees One of the Company’s subsidiaries is a guarantor to a lease agreement of a Massachusetts dispensary to which the Company has also extended the Teneo Fund SPVi LLC note, as discussed in the Form 10-K. The Company may be liable for the future minimum rental payments under this lease if the dispensary defaults as follows: ​ ​ ​ ​ ​ Year ended December 31, Amount Remainder of 2023 ​ $ 338 2024 ​ ​ 463 2025 ​ ​ 477 2026 ​ ​ 492 2027 ​ ​ 506 2028 and thereafter ​ ​ 522 Total ​ $ 2,798 ​ Litigation The Company has been named as a defendant in several legal actions and is subject to various risks and contingencies arising in the normal course of business. Management is of the opinion that the outcome of these uncertainties will not have a material adverse effect on the Company’s financial position. In September 2020, the Company entered into a partial settlement agreement and release with O’Melveny & Myers LLP (“OMM”) in respect of a previously disclosed arbitration instituted by OMM. Pursuant to initial arbitration documents, OMM claimed that the Company had failed to pay approximately $3,100 in fees, of which an amount in excess of $100 was specifically attributable to Baker matters. Pursuant to the settlement agreement and release, the Company agreed to pay $100 in full and final settlement of the invoices outstanding for services rendered and costs incurred in the legal representation by OMM of those specific Baker matters, but not of the invoices concerning OMM’s other representation of the Company. On March 19, 2020, OMM filed suit against the Company concerning its claims against the Company in the Supreme Court of British Columbia, and on August 10, 2020, the Company filed suit against OMM in San Francisco Superior Court, asserting its own claims against OMM and an OMM partner, and also concerning the alleged fees and costs still claimed by OMM. After OMM’s British Columbia action was stayed on the ground of inconvenient forum, OMM answered the Company’s complaint and asserted cross-claims to recover the alleged fees and costs of its representation of the Company. The parties executed a settlement agreement on November 30, 2022. The amount reserved for settlement is included in accounts payable and accrued liabilities in the condensed consolidated balance sheets. On February 2, 2021, the Haze Corp., Nevada (“Haze NV”) filed a complaint in Clark County, Nevada’s Eighth Judicial District Court against Brand Canna Growth Partners, Inc. (“BCGP”), Michael Orr, Santé Veritas Holdings, Inc. (“SVH”) and Santé Veritas Therapeutics Inc. (“SVT”). As explained below, Haze NV later amended its complaint to name a second plaintiff, the Haze Corp., Ontario (“Haze Ontario,” and together with Haze NV, the “Plaintiffs”). SVH and SVT are wholly owned subsidiaries of the Company. In the operative complaint, Plaintiffs allege that Haze Ontario entered into a Finder’s Fee Agreement with BCGP in 2017 and under that agreement Haze Ontario is owed payments for acquisitions that it facilitated. Plaintiffs further allege that Haze Ontario assigned its rights to payment under the Finder’s Fee Agreement to Haze NV. Plaintiffs allege that BCGP is influenced and governed by SVH and SVT because they had the same principal, defendant Michael Orr, and SVH and SVT are liable for BCGP’s or Orr’s obligations under the Finders’ Fee Agreement. SVT and SVH moved for dismissal. On May 13, 2021, the court granted the motion without prejudice. On May 17, 2021, Haze NV moved for leave to amend its complaint, adding Haze Ontario as a plaintiff and again naming SVT and SVH as defendants. That motion to amend was granted by the court on June 29, 2021. SVT and SVH again moved to dismiss on July 23, 2021. On August 10, 2021, Plaintiffs again moved to amend, seeking to add TILT Holdings Inc. and TILT Holdings US, Inc. as defendants. On October 7, 2021, the motions to dismiss were denied without prejudice and the court ordered the parties to participate in limited jurisdictional discovery before entertaining renewed motions to dismiss. The parties are now participating in the court-ordered limited jurisdictional discovery period, which began on May 1, 2022. This limited discovery period is closed and defendants have filed their renewed motions to dismiss. On November 13, 2020, VPR Brands, LP (“VPR”) filed a lawsuit against Jupiter in the United States District Court in the District of Arizona. VPR claims infringement of several claims in United States Patent Number 8,205,622. Jupiter filed an Inter Partes Review (“IPR”) as AIA Review No. : IPR2022 -

Reportable Segments and Revenue

Reportable Segments and Revenue	3 Months Ended
	Mar. 31, 2023
Reportable Segments and Revenue
Reportable Segments and Revenue	18. Reportable Segments and Revenue The Company operates in four reportable segments: (i) cannabis segment (SVH, Standard Farms, LLC (“Standard Farms PA”), Standard Farms Ohio, LLC (“Standard Farms OH”), and Baker), (ii) accessories (Jupiter), (iii) corporate, and (iv) other (White Haven RE, LLC, SFNY, and CGSF). The cannabis segment includes production, cultivation, extraction and sale of cannabis products and accessories including the manufacturing and distribution of electronic, non-nicotine (i.e., cannabis) devices and systems. The corporate segment represents all corporate level and unallocated items and includes the Company’s operating expenses and intercompany eliminations. Information related to each segment is set out below. Segment net loss is used to measure performance because management believes that this information is the most relevant in evaluating the results of the respective segments relative to other entities that operate in the same industries. The following tables present the operating results of the Company’s segments: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the three months ended March 31, 2023 ​ Cannabis Accessories Corporate Other Total Revenue ​ $ 12,961 ​ $ 29,413 ​ $ — ​ $ — ​ $ 42,374 Inter-segment revenue ​ ​ — ​ ​ (110) ​ ​ — ​ ​ — ​ ​ (110) Net revenue ​ $ 12,961 ​ $ 29,303 ​ $ — ​ $ — ​ $ 42,264 Share-based compensation ​ ​ — ​ ​ — ​ ​ 241 ​ ​ 52 ​ ​ 293 Depreciation and amortization ​ ​ 794 ​ ​ 3,238 ​ ​ 14 ​ ​ 83 ​ ​ 4,129 Wages and benefits ​ ​ 2,221 ​ ​ 1,273 ​ ​ 2,290 ​ ​ — ​ ​ 5,784 Impairment loss ​ ​ 48 ​ ​ — ​ ​ 140 ​ ​ — ​ ​ 188 Interest expense ​ ​ 1,356 ​ ​ 642 ​ ​ 2,094 ​ ​ — ​ ​ 4,092 Loan receivable losses ​ ​ — ​ ​ — ​ ​ 388 ​ ​ — ​ ​ 388 Net (loss) income ​ ​ (6,648) ​ ​ (2,650) ​ ​ (3,613) ​ ​ 8,045 ​ ​ (4,866) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the three months ended March 31, 2022 ​ Cannabis Accessories Corporate Other Total Revenue ​ $ 11,259 ​ $ 31,624 ​ $ — ​ $ — ​ $ 42,883 Inter-segment revenue ​ ​ — ​ ​ (531) ​ ​ — ​ ​ — ​ ​ (531) Net revenue ​ $ 11,259 ​ $ 31,093 ​ $ — ​ $ — ​ $ 42,352 Share-based compensation ​ ​ — ​ ​ — ​ ​ 969 ​ ​ 257 ​ ​ 1,226 Depreciation and amortization ​ ​ 648 ​ ​ 3,700 ​ ​ 14 ​ ​ 196 ​ ​ 4,558 Wages and benefits ​ ​ 1,532 ​ ​ 1,168 ​ ​ 2,468 ​ ​ — ​ ​ 5,168 Impairment loss ​ ​ 697 ​ ​ — ​ ​ — ​ ​ — ​ ​ 697 Interest expense ​ ​ 87 ​ ​ 238 ​ ​ 2,456 ​ ​ — ​ ​ 2,781 Loan losses ​ ​ — ​ ​ — ​ ​ 517 ​ ​ — ​ ​ 517 Net loss ​ ​ (1,221) ​ ​ (4,701) ​ ​ (5,380) ​ ​ (332) ​ ​ (11,634) ​ Geographic Areas The following table presents financial information relating to geographic areas in which the Company operated for the three months ended March 31, 2023 and 2022, respectively: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the three months ended March 31, 2023 ​ ​ US ​ Canada ​ Other ​ Total Revenue ​ $ 38,175 ​ $ 4,080 ​ $ 9 ​ $ 42,264 Gross profit ​ ​ 7,790 ​ ​ 1,002 ​ ​ 4 ​ ​ 8,796 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the three months ended March 31, 2022 ​ ​ US ​ Canada ​ Other ​ Total Revenue ​ $ 39,907 ​ $ 2,295 ​ $ 150 ​ $ 42,352 Gross profit ​ ​ 8,627 ​ ​ 669 ​ ​ 57 ​ ​ 9,353 ​

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2023
Subsequent Events
Subsequent Events	​ 19. Subsequent Events The Company evaluated events subsequent to March 31, 2023 and concluded that no subsequent events have occurred that would require recognition or disclosure in the Financial Statements.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2023
Basis of Presentation and Summary of Significant Accounting Policies
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated unaudited interim financial statements have been prepared in accordance with (i) United States generally accepted accounting principles (“U.S. GAAP”) for interim financial information, and (ii) the instructions to Form 10-Q and Article 10 of Regulation S-X. In the opinion of our management, our condensed consolidated unaudited financial statements and accompanying notes (the “Financial Statements”) include all normal recurring adjustments that are necessary for the fair statement of the interim periods presented. Interim results of operations are not necessarily indicative of results for the full year, or any other period. The Financial Statements should be read in conjunction with our audited consolidated financial statements (and notes thereto) in our Annual Report on Form 10-K for the fiscal year ended December 31, 2022 (“Form 10-K”), as filed with the U.S. Securities and Exchange Commission (“SEC”) on March 16, 2023 and with the relevant Canadian securities regulatory authorities under our profile on SEDAR. Except as noted below, there have been no material changes to the Company's significant accounting policies and estimates during the three months ended March 31, 2023. Certain information, footnotes and disclosures normally included in the annual financial statements, prepared in accordance with U.S. GAAP, have been condensed or omitted in accordance with SEC rules and regulations. The financial data included in the Financial Statements contain all normal and recurring adjustments necessary to state fairly the consolidated financial condition, results of operations, statements of stockholder’s equity, and cash flows of the Company for the three months ended March 31, 2023 and 2022. Operating results for the three months ended March 31, 2023 are not necessarily indicative of the results that may be expected for the current year ending December 31, 2023.
Principles of Consolidation	Principles of Consolidation The Financial Statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its subsidiaries, as well as the accounts of any entities over which the Company has a controlling financial interest in accordance with Accounting Standards Codification (“ASC”) 810 Consolidation. All transactions and balances between these entities have been eliminated upon consolidation.
Reclassifications	Reclassifications Certain amounts in the Company's prior period consolidated financial statements have been reclassified to conform to the current period presentation. During the three months ended March 31, 2023, the Company reclassified $4,741 of the Massachusetts Lease Liability (as defined in Note 11 — Massachusetts Lease Liability) previously included in current liabilities on the consolidated balance sheet as of December 31, 2022 into the Massachusetts lease liability in noncurrent liabilities. See Note 11 — Massachusetts Lease Liability for additional information.
Use of Estimates	Use of Estimates The preparation of these Financial Statements requires management to make judgments, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, and revenue and expenses. Actual results may differ from these estimates.
Restricted Cash	Restricted Cash The Company had $1,298 in restricted cash as of both March 31, 2023 and December 31, 2022. Included in restricted cash was a certificate of deposit related to Jupiter customs bonds totaling $1,252 as of both March 31, 2023 and December 31, 2022.
Estimated Useful Lives and Depreciation of Property, Plant and Equipment	Estimated Useful Lives and Depreciation of Property, Plant and Equipment ​ Depreciation of property, plant and equipment is dependent upon estimates of useful lives which are determined through the exercise of judgment. The assessment of any impairment of these assets is dependent upon estimates of recoverable amounts that take into account factors such as economic and market conditions and the useful lives of assets. ​ Depreciation is provided on a straight-line basis over the following estimated useful lives: ​ ​ ​ Machinery and equipment 2 – 7 years Furniture and fixtures 3 – 10 years Autos and trucks 5 years Buildings and land improvements 5 – 39 years Leasehold improvements Lesser of useful life of lease term Greenhouse - agricultural structure 5 – 15 years Land Not depreciated ​ The assets’ residual values, useful lives and methods of depreciation are reviewed annually and adjusted prospectively, if appropriate. Buildings, leaseholds and land improvements are amortized over the shorter of either useful life or term of the lease. Gains or losses on disposal of an item are determined by comparing the proceeds from disposal with the carrying amount of the item and recognized in the consolidated statements of operations and comprehensive loss. ​
Recently Adopted and Issued Accounting Pronouncements	Recently Adopted and Issued Accounting Pronouncements Recent accounting pronouncements, other than those below, issued by the Financial Accounting Standards Board (“FASB”), the American Institute of Certified Public Accountants, and the SEC did not or are not believed by management to have a material effect on the Company’s present or future financial statements. ​ Recently Adopted Accounting Pronouncements ​ In August 2020, the FASB issued an accounting standards update (“ASU”) 2020-06 Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) — Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity In May 2021, the FASB issued ASU 2021-04, Earnings per Share Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40) — Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options Recently Issued Accounting Pronouncements In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. ASU 2021-08 requires that an entity (acquirer) recognize and measure contract assets and contract liabilities in accordance with Topic 606 (Revenue from Contracts with Customers) as if the entity had originated the contracts. ASU 2021-08 is effective for the Company beginning January 1, 2023. The Company will consider adopting this ASU and the effects of adoption on the Company’s financial statements when it next completes a business combination. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2023
Basis of Presentation and Summary of Significant Accounting Policies
Schedule Of Estimated Useful Lives and Depreciation of Property, Plant and Equipment	Depreciation is provided on a straight-line basis over the following estimated useful lives: ​ ​ ​ Machinery and equipment 2 – 7 years Furniture and fixtures 3 – 10 years Autos and trucks 5 years Buildings and land improvements 5 – 39 years Leasehold improvements Lesser of useful life of lease term Greenhouse - agricultural structure 5 – 15 years Land Not depreciated ​

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2023
Fair Value Measurements
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	Assets and liabilities measured at fair value on a recurring basis, including their levels in the fair value hierarchy were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of March 31, 2023 ​ ​ Fair value hierarchy Fair value of assets Level 1 Level 2 Level 3 Cash and cash equivalents ​ $ 3,891 ​ $ — ​ $ — Restricted cash ​ ​ 1,298 ​ ​ — ​ ​ — Investments ​ ​ 2 ​ ​ — ​ ​ — Total ​ $ 5,191 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2022 ​ ​ Fair value hierarchy Fair value of assets Level 1 Level 2 Level 3 Cash and cash equivalents ​ $ 2,202 ​ $ — ​ $ — Restricted cash ​ ​ 1,298 ​ ​ — ​ ​ — Investments ​ ​ 2 ​ ​ — ​ ​ — Total ​ $ 3,502 ​ $ — ​ $ — ​

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2023
Inventories
Schedule of Inventories	The Company’s inventories consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, ​ December 31, ​ 2023 2022 Raw Material - cannabis plants ​ $ 2,918 ​ $ 3,383 Raw Material - other materials ​ ​ 718 ​ ​ 763 Work in progress ​ ​ 11,446 ​ ​ 11,268 Finished goods ​ ​ 28,111 ​ ​ 34,779 Supplies and accessories ​ ​ 2,712 ​ ​ 2,716 Total Inventories ​ $ 45,905 ​ $ 52,909

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment
Schedule of Property, Plant and Equipment	The property, plant and equipment consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, 2023 December 31, 2022 Land ​ $ 6,266 ​ $ 6,434 Land improvements ​ ​ — ​ ​ 461 Machinery & equipment ​ ​ 13,481 ​ ​ 13,692 Furniture & fixtures ​ ​ 784 ​ ​ 790 Buildings ​ ​ 45,107 ​ ​ 51,987 Greenhouse - agricultural structure ​ ​ 6,769 ​ ​ 8,196 Leasehold improvements ​ ​ 9,795 ​ ​ 9,955 Construction in progress ​ ​ 605 ​ ​ 610 Autos & trucks ​ ​ 256 ​ ​ 256 Total cost ​ ​ 83,063 ​ ​ 92,381 Less: accumulated depreciation ​ ​ (23,624) ​ ​ (24,444) Total property, plant and equipment ​ $ 59,439 ​ $ 67,937 ​

Investments (Tables)

Investments (Tables)	3 Months Ended
	Mar. 31, 2023
Investments
Schedule of Investments	The Company’s investments included the following: ​ ​ ​ ​ ​ ​ ​ Investment March 31, 2023 December 31, 2022 HERBL, Inc. ​ $ 6,400 ​ $ 6,400 Akerna ​ ​ 2 ​ ​ 2 Total Investments ​ $ 6,402 ​ $ 6,402 ​

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2023
Intangible Assets
Schedule of Intangible Assets	Intangible asset balances consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ Intangible assets March 31, 2023 December 31, 2022 Customer relationships ​ $ 85,300 ​ $ 85,300 Trademarks ​ ​ 29,000 ​ ​ 29,000 License rights (1) ​ ​ 6,540 ​ ​ 6,540 Management agreements ​ ​ 926 ​ ​ 926 Patents & technologies ​ ​ 32,900 ​ ​ 32,900 Backlog and non-competition agreements ​ ​ 10,406 ​ ​ 10,406 Total intangible assets, at cost ​ ​ 165,072 ​ ​ 165,072 Less: Accumulated amortization ​ ​ (65,622) ​ ​ (62,358) Total intangible assets, net ​ $ 99,450 ​ $ 102,714 _____________ ​ (1)
Schedule of Estimated Future Annual Amortization Expense	The following table outlines the estimated future annual amortization expense related to intangible assets as of March 31, 2023: ​ ​ ​ ​ ​ ​ Estimated Years ended December 31, ​ amortization Remainder of 2023 ​ $ 9,792 2024 ​ ​ 13,056 2025 ​ ​ 13,056 2026 ​ ​ 12,899 2027 ​ ​ 12,899 Thereafter ​ ​ 31,369 ​ ​ $ 93,071

Loans Receivable (Tables)

Loans Receivable (Tables)	3 Months Ended
	Mar. 31, 2023
Loans Receivable
Schedules of Loans Receivable	A breakdown of the loans receivable terms and balances are as follows: ​ ​ ​ ​ ​ ​ ​ ​ Loans receivable March 31, 2023 December 31, 2022 Teneo Fund SPVi LLC Note ​ $ 5,911 ​ $ 5,911 Pharma EU, LLC Note ​ ​ 1,410 ​ ​ 1,410 A&R Note ​ ​ 710 ​ ​ 710 SSZ and Elev8 Note ​ ​ 1,002 ​ ​ 1,002 Pure Hana Synergy Note ​ ​ 224 ​ ​ 224 Little Beach Harvest Note ​ ​ 4,325 ​ ​ 2,199 Total loans receivable ​ $ 13,582 ​ $ 11,456 Less allowance for expected credit losses ​ ​ (7,625) ​ ​ (7,237) Loans receivable, net of expected credit losses ​ ​ 5,957 ​ ​ 4,219 Less current portion of loan receivable ​ ​ (252) ​ ​ (516) Loans receivable, long-term ​ $ 5,705 ​ $ 3,703 ​
Schedule of Analysis of Credit Quality of Loans Receivable	The following tables present an analysis of the credit quality of loans receivable, together with impairment losses recognized based on lifetime CECL reserves: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of March 31, 2023 Nature of collateral Gross amounts Loan losses Net Security interest in assets of counterparty ​ $ 11,948 ​ ​ (6,177) ​ $ 5,771 Third party guarantee ​ ​ 1,410 ​ ​ (1,224) ​ ​ 186 No collateral ​ ​ 224 ​ ​ (224) ​ ​ — Net loans receivable ​ $ 13,582 ​ $ (7,625) ​ $ 5,957 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2022 Nature of collateral Gross amounts Loan losses Net Security interest in assets of counterparty ​ $ 9,822 ​ $ (5,915) ​ $ 3,907 Third party guarantee ​ ​ 1,410 ​ ​ (1,098) ​ ​ 312 No collateral ​ ​ 224 ​ ​ (224) ​ ​ — Net loans receivable ​ $ 11,456 ​ $ (7,237) ​ $ 4,219

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	3 Months Ended
	Mar. 31, 2023
Accounts Payable and Accrued Liabilities
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities consisted of the following: ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued liabilities March 31, 2023 December 31, 2022 Accounts payable ​ $ 45,983 ​ $ 49,261 Accrued interest expense ​ ​ — ​ ​ 2,983 Accrued payroll ​ ​ 2,399 ​ ​ 1,626 Due to Jupiter Sellers ​ ​ — ​ ​ 2,800 Other current payables/liabilities (1) ​ ​ 2,242 ​ ​ 1,500 Total accounts payable and accrued liabilities ​ $ 50,624 ​ $ 58,170 ​ _____________ ​ (1)

Notes Payable (Tables)

Notes Payable (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Payable
Schedule of Notes Payable and Debt Issuance Costs	​ Notes payable and debt issuance costs are as follows: ​ ​ ​ ​ ​ ​ ​ ​ Notes Payable March 31, 2023 December 31, 2022 Revolving Facility – Interest rate of 11.0% as of March 31, 2023, due on July 21, 2024 (1) ​ $ 9,122 ​ ​ 10,722 2019 Senior Notes – Interest rate of 16.0% per annum, due on February 28, 2023 ​ ​ — ​ ​ 2,159 2019 Junior Notes – Interest rate of 8.0% per annum, due on April 1, 2023 ​ ​ — ​ ​ 46,497 2023 Refinanced Notes – Interest rate of 16.5% per annum as of March 31, 2023, due on February 15, 2026 ​ ​ 38,540 ​ ​ — 2023 New Notes – Interest rate of 16.5% per annum as of March 31, 2023, due on February 15, 2027 ​ ​ 8,427 ​ ​ — Other loans and borrowings ​ ​ 350 ​ ​ 350 Total debt ​ ​ 56,439 ​ ​ 59,728 Less: Debt discount and debt issuance costs ​ ​ (7,543) (2) ​ — Less: Current portion of notes payable ​ ​ (5,540) ​ ​ — Total debt, net ​ $ 43,356 ​ $ 59,728 _____________ ​ (1) (2) ​
Schedule of Future Maturities	Future maturities of all notes payable as of March 31, 2023 were as follows: ​ ​ ​ ​ ​ Year ended December 31, Amount Remainder of 2023 ​ $ 540 2024 ​ ​ 14,122 2025 ​ ​ 5,000 2026 ​ ​ 28,000 2027 ​ ​ 8,427 2028 and thereafter ​ ​ 350 Total ​ $ 56,439

Massachusetts Lease Liability (

Massachusetts Lease Liability (Tables)	3 Months Ended
	Mar. 31, 2023
Lessee, Lease, Description [Line Items]
Schedule of Future Maturities	Future minimum lease payments under the Company’s non-cancellable leases as of March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, Finance Operating Remainder of 2023 ​ $ 1,094 ​ $ 1,834 2024 ​ ​ 1,489 ​ ​ 2,433 2025 ​ ​ 1,212 ​ ​ 2,468 2026 ​ ​ 926 ​ ​ 2,530 2027 ​ ​ 916 ​ ​ 2,594 2028 and thereafter ​ ​ 380 ​ ​ 28,264 Total undiscounted lease liabilities ​ ​ 6,017 ​ ​ 40,123 Interest or discount on lease liabilities ​ ​ (953) ​ ​ (27,245) Total present value of minimum lease payments ​ ​ 5,064 ​ ​ 12,878 Lease liability - current portion ​ ​ (1,105) ​ ​ (83) Lease liability ​ $ 3,959 ​ $ 12,795
Taunton Facility
Lessee, Lease, Description [Line Items]
Schedule of Future Maturities	​ ​ ​ ​ ​ Year ended December 31, Amount Remainder of 2023 ​ $ 3,300 2024 ​ ​ 4,469 2025 ​ ​ 4,581 2026 ​ ​ 4,695 2027 ​ ​ 4,812 2028 and thereafter ​ ​ 162,855 Total future payments ​ ​ 184,712 Less: Interest ​ ​ (152,223) Total present value of minimum payments ​ ​ 32,489 Add: Estimated ending residual value ​ ​ 7,712 Total ​ $ 40,201

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2023
Leases
Schedule of Components of Lease Costs	The following table provides the components of lease cost recognized in the condensed consolidated statements of operations and comprehensive income: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ March 31, 2023 March 31, 2022 Operating lease cost ​ $ 484 ​ $ 280 Finance lease cost: ​ ​ ​ ​ ​ ​ Amortization of lease assets ​ ​ 257 ​ ​ 258 Interest on lease liabilities ​ ​ 102 ​ ​ 122 Finance lease costs ​ ​ 359 ​ ​ 380 Total lease cost ​ $ 843 ​ $ 660 ​
Weighted Average Discount Rates and Weighted Average Remaining Lease Term	The following table provides the weighted average discount rates and weighted average remaining lease terms for the Company’s leases: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, 2023 December 31, 2022 Operating leases ​ ​ ​ ​ ​ ​ Weighted average discount rate ​ ​ 19.1% ​ ​ 8.0% Weighted average remaining lease term ​ ​ 13.65 years ​ ​ 5.49 years Finance leases ​ ​ ​ ​ ​ ​ Weighted average discount rate ​ ​ 8.0% ​ ​ 8.0% Weighted average remaining lease term ​ ​ 4.18 years ​ ​ 4.66 years ​
Schedule of Maturity of Contractual Undiscounted Finance Lease Liabilities	Future minimum lease payments under the Company’s non-cancellable leases as of March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, Finance Operating Remainder of 2023 ​ $ 1,094 ​ $ 1,834 2024 ​ ​ 1,489 ​ ​ 2,433 2025 ​ ​ 1,212 ​ ​ 2,468 2026 ​ ​ 926 ​ ​ 2,530 2027 ​ ​ 916 ​ ​ 2,594 2028 and thereafter ​ ​ 380 ​ ​ 28,264 Total undiscounted lease liabilities ​ ​ 6,017 ​ ​ 40,123 Interest or discount on lease liabilities ​ ​ (953) ​ ​ (27,245) Total present value of minimum lease payments ​ ​ 5,064 ​ ​ 12,878 Lease liability - current portion ​ ​ (1,105) ​ ​ (83) Lease liability ​ $ 3,959 ​ $ 12,795
Schedule of Maturity of Contractual Undiscounted Operating Lease Liabilities	Future minimum lease payments under the Company’s non-cancellable leases as of March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, Finance Operating Remainder of 2023 ​ $ 1,094 ​ $ 1,834 2024 ​ ​ 1,489 ​ ​ 2,433 2025 ​ ​ 1,212 ​ ​ 2,468 2026 ​ ​ 926 ​ ​ 2,530 2027 ​ ​ 916 ​ ​ 2,594 2028 and thereafter ​ ​ 380 ​ ​ 28,264 Total undiscounted lease liabilities ​ ​ 6,017 ​ ​ 40,123 Interest or discount on lease liabilities ​ ​ (953) ​ ​ (27,245) Total present value of minimum lease payments ​ ​ 5,064 ​ ​ 12,878 Lease liability - current portion ​ ​ (1,105) ​ ​ (83) Lease liability ​ $ 3,959 ​ $ 12,795

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2023
Shareholders' Equity
Schedule of Significant Assumptions Determining the Fair Value of the Warrant Liability	The fair value of the Debt Modification Warrants issued was determined using the Black-Scholes option pricing model with the following assumptions at the time of issuance: ​ ​ ​ ​ Exercise price $ 0.07084 Expected dividend yield ​ ​ 0% Risk free interest rate ​ ​ 3.94% Expected life in years ​ ​ 7.0 years Expected volatility ​ ​ 84.00% ​
Schedule of Warrants that Remain Outstanding	The following table summarizes the warrants that remain outstanding as of March 31, 2023: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Exercise ​ ​ Number of ​ ​ Security issued ​ Price (CAD$) ​ Warrants Expiration Date Founders separation warrants ​ ​ 1.05 ​ ​ 9,045,691 ​ September 30, 2024 Debt modification warrants ​ ​ 0.09 ​ ​ 91,999,901 ​ February 15, 2030 ​ ​ ​ ​ ​ ​ 101,045,592 ​ ​ ​
Schedule of Warrants Outstanding	A rollforward of warrant activity for the three months ended March 31, 2023 was as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ Number of ​ ​ Average Warrants ​ Warrants ​ Exercise Price Balance as of January 1, 2023 ​ ​ 9,545,691 ​ ​ CAD$ 1.01 Issued ​ ​ 91,999,901 ​ ​ 0.09 Expired ​ ​ (500,000) ​ ​ 0.33 Balance as of March 31, 2023 ​ ​ 101,045,592 ​ ​ CAD$ 0.18 ​
Summary of Restricted Stock Units Outstanding	A summary of the status of the RSUs outstanding is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of ​ Weighted Average ​ RSUs ​ RSUs Grant Date Fair Value ​ Unvested as of January 1, 2023 ​ ​ 2,742,765 ​ $ 0.25 ​ Vested ​ ​ (370,744) ​ ​ 0.13 ​ Forfeited ​ ​ (699,001) ​ ​ 0.11 ​ Unvested as of March 31, 2023 ​ ​ 1,673,020 ​ $ 0.34 ​ ​
Summary of Share Options Outstanding	A summary of the status of the share options outstanding is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Share Options ​ Weighted ​ Weighted Average ​ ​ ​ Common ​ Average ​ Remaining Contractual Share options ​ Shares Exercise Price Life (yrs) Balance as of January 1, 2023 ​ ​ 9,753,600 ​ $ 0.60 ​ 6.11 Forfeited ​ ​ (147,013) ​ $ 0.44 ​ — Balance as of March 31, 2023 ​ ​ 9,606,587 ​ $ 0.60 ​ 5.87 ​
Summary of Share Options that Remain Outstanding	The following table summarizes the share options that remain outstanding as of March 31, 2023: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of ​ Exercise ​ ​ ​ Options Security issuable Share Options Price Expiration Date Exercisable Legacy employees ​ 190,000 ​ $ 1.58-1.58 ​ June 28, 2028 ​ 190,000 2020 employee grant ​ 5,733,989 ​ $ 0.30-0.48 ​ June 25, 2030 - December 1, 2030 ​ 3,393,775 Other employee grants ​ 3,682,598 ​ $ 0.41-3.96 ​ June 17, 2024 - November 21, 2029 ​ 3,682,598 Total ​ 9,606,587 ​ ​ ​ ​ ​ 7,266,373 ​
Summary of Performance Stock Units Outstanding	A summary of the status of the PSUs outstanding is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of ​ Weighted Average ​ Performance Stock Units ​ PSUs Grant Date Fair Value ​ Unvested as of January 1, 2023 ​ ​ 10,632,378 ​ $ 0.30 ​ Forfeited ​ ​ (304,523) ​ ​ 0.18 ​ Unvested as of March 31, 2023 ​ ​ 10,327,855 ​ $ 0.30 ​
Summary of PSU Award Granted Containing Market Conditions	A summary of the PSU awards granted containing market conditions is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Closing Price on ​ ​ ​ ​ ​ PSU Grant Dates Grant Date ​ Expiration Date Outstanding (#) June 18, 2021 ​ $ 0.49 ​ ​ December 31, 2024 ​ 8,187,351 September 30, 2021 ​ $ 0.39 ​ ​ December 31, 2024 ​ 1,772,961 December 19, 2021 ​ $ 0.23 ​ ​ December 31, 2024 ​ 367,543 Total ​ ​ ​ ​ ​ ​ ​ 10,327,855

Loss Per Share (Tables)

Loss Per Share (Tables)	3 Months Ended
	Mar. 31, 2023
Loss Per Share
Summary of the Calculation of Basic and Diluted Income (Loss) per Share	The following is a calculation of basic and diluted loss per share for the three months ended March 31, 2023 and 2022: ​ ​ ​ ​ ​ ​ ​ ​ Loss per share ​ Three Months Ended ​ ​ March 31, March 31, ​ ​ 2023 ​ 2022 Net loss attributable to TILT ​ $ (4,875) ​ $ (11,629) Weighted-average number of shares and units outstanding - basic and diluted ​ ​ 377,697,175 ​ ​ 374,607,212 Loss per share - basic and diluted ​ $ (0.01) ​ $ (0.03) ​

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2023
Income Taxes
Schedule of Income Tax Expense and Effective Tax Rates	The following table summarizes the Company’s income tax expense and effective tax rates: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ March 31, March 31, ​ ​ 2023 ​ 2022 Loss before income taxes ​ $ (3,540) ​ $ (12,966) Income tax (expense) benefit ​ ​ (1,326) ​ ​ 1,332 Effective tax rate ​ ​ 37% ​ ​ 10% ​

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2023
Other Commitments [Line Items]
Schedule of Maturity of Contractual Undiscounted Operating Lease Liabilities	Future minimum lease payments under the Company’s non-cancellable leases as of March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, Finance Operating Remainder of 2023 ​ $ 1,094 ​ $ 1,834 2024 ​ ​ 1,489 ​ ​ 2,433 2025 ​ ​ 1,212 ​ ​ 2,468 2026 ​ ​ 926 ​ ​ 2,530 2027 ​ ​ 916 ​ ​ 2,594 2028 and thereafter ​ ​ 380 ​ ​ 28,264 Total undiscounted lease liabilities ​ ​ 6,017 ​ ​ 40,123 Interest or discount on lease liabilities ​ ​ (953) ​ ​ (27,245) Total present value of minimum lease payments ​ ​ 5,064 ​ ​ 12,878 Lease liability - current portion ​ ​ (1,105) ​ ​ (83) Lease liability ​ $ 3,959 ​ $ 12,795
Payment Guarantee
Other Commitments [Line Items]
Schedule of Maturity of Contractual Undiscounted Operating Lease Liabilities	​ ​ ​ ​ ​ Year ended December 31, Amount Remainder of 2023 ​ $ 338 2024 ​ ​ 463 2025 ​ ​ 477 2026 ​ ​ 492 2027 ​ ​ 506 2028 and thereafter ​ ​ 522 Total ​ $ 2,798

Reportable Segments and Reven_2

Reportable Segments and Revenue (Tables)	3 Months Ended
	Mar. 31, 2023
Reportable Segments and Revenue
Schedule of Segment Reporting	The following tables present the operating results of the Company’s segments: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the three months ended March 31, 2023 ​ Cannabis Accessories Corporate Other Total Revenue ​ $ 12,961 ​ $ 29,413 ​ $ — ​ $ — ​ $ 42,374 Inter-segment revenue ​ ​ — ​ ​ (110) ​ ​ — ​ ​ — ​ ​ (110) Net revenue ​ $ 12,961 ​ $ 29,303 ​ $ — ​ $ — ​ $ 42,264 Share-based compensation ​ ​ — ​ ​ — ​ ​ 241 ​ ​ 52 ​ ​ 293 Depreciation and amortization ​ ​ 794 ​ ​ 3,238 ​ ​ 14 ​ ​ 83 ​ ​ 4,129 Wages and benefits ​ ​ 2,221 ​ ​ 1,273 ​ ​ 2,290 ​ ​ — ​ ​ 5,784 Impairment loss ​ ​ 48 ​ ​ — ​ ​ 140 ​ ​ — ​ ​ 188 Interest expense ​ ​ 1,356 ​ ​ 642 ​ ​ 2,094 ​ ​ — ​ ​ 4,092 Loan receivable losses ​ ​ — ​ ​ — ​ ​ 388 ​ ​ — ​ ​ 388 Net (loss) income ​ ​ (6,648) ​ ​ (2,650) ​ ​ (3,613) ​ ​ 8,045 ​ ​ (4,866) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the three months ended March 31, 2022 ​ Cannabis Accessories Corporate Other Total Revenue ​ $ 11,259 ​ $ 31,624 ​ $ — ​ $ — ​ $ 42,883 Inter-segment revenue ​ ​ — ​ ​ (531) ​ ​ — ​ ​ — ​ ​ (531) Net revenue ​ $ 11,259 ​ $ 31,093 ​ $ — ​ $ — ​ $ 42,352 Share-based compensation ​ ​ — ​ ​ — ​ ​ 969 ​ ​ 257 ​ ​ 1,226 Depreciation and amortization ​ ​ 648 ​ ​ 3,700 ​ ​ 14 ​ ​ 196 ​ ​ 4,558 Wages and benefits ​ ​ 1,532 ​ ​ 1,168 ​ ​ 2,468 ​ ​ — ​ ​ 5,168 Impairment loss ​ ​ 697 ​ ​ — ​ ​ — ​ ​ — ​ ​ 697 Interest expense ​ ​ 87 ​ ​ 238 ​ ​ 2,456 ​ ​ — ​ ​ 2,781 Loan losses ​ ​ — ​ ​ — ​ ​ 517 ​ ​ — ​ ​ 517 Net loss ​ ​ (1,221) ​ ​ (4,701) ​ ​ (5,380) ​ ​ (332) ​ ​ (11,634) ​
Schedule of Revenue by Geographic Area	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the three months ended March 31, 2023 ​ ​ US ​ Canada ​ Other ​ Total Revenue ​ $ 38,175 ​ $ 4,080 ​ $ 9 ​ $ 42,264 Gross profit ​ ​ 7,790 ​ ​ 1,002 ​ ​ 4 ​ ​ 8,796 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the three months ended March 31, 2022 ​ ​ US ​ Canada ​ Other ​ Total Revenue ​ $ 39,907 ​ $ 2,295 ​ $ 150 ​ $ 42,352 Gross profit ​ ​ 8,627 ​ ​ 669 ​ ​ 57 ​ ​ 9,353

Nature and Continuance of Ope_2

Nature and Continuance of Operations (Details)	Mar. 31, 2023 state
Nature and Continuance of Operations
Number of states in which TILT services brands and cannabis retailers operate	39

Nature and Continuance of Ope_3

Nature and Continuance of Operations - Liquidity (Details) - USD ($) $ in Thousands		3 Months Ended
	Mar. 13, 2023	Mar. 31, 2023	Mar. 31, 2022	Feb. 15, 2023	Dec. 31, 2022	Jul. 21, 2021
Debt Instrument [Line Items]
Comprehensive loss for the period		$ (4,877)	$ (11,628)
Accumulated deficit		(968,578)			$ (963,703)
Working capital		16,166			(39,570)
Total debt		$ 56,439			59,728
Sale leaseback cash consideration				$ 15,000
Asset-based Revolving Facility | Entrepreneur Growth Capital, LLC | Jupiter
Debt Instrument [Line Items]
Borrowing amount	$ 12,500					$ 10,000
Guaranty	$ 6,000
Asset-based Revolving Facility | Entrepreneur Growth Capital, LLC | Jupiter | Prime Rate
Debt Instrument [Line Items]
Spread rate	0.03%
2019 Senior Notes
Debt Instrument [Line Items]
Total debt				$ 0	$ 2,159

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Massachusetts lease liability	$ 40,201	$ 40,022
Restricted cash	1,298	1,298
Jupiter Research, LLC
Restricted cash	1,252	$ 1,252
Revision of Prior Period, Change in Accounting Principle, Adjustment
Massachusetts lease liability	$ 4,741

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - Estimated Useful Lives of PPE (Details)	3 Months Ended
	Mar. 31, 2023
Machinery & equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives	2 years
Machinery & equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years
Furniture & fixtures | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Furniture & fixtures | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives	10 years
Autos & trucks
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Buildings and land improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Buildings and land improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives	39 years
Greenhouse - agricultural structure | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Greenhouse - agricultural structure | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives	15 years

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value of Assets and Liabilities Measured on a Recurring Basis (Details) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Fair Value
Investments	$ 6,402		$ 6,402
Unrealized loss on investment		$ (45)
Change in fair value of warrant liability		2,163
Warrant liability	0
Akerna Corp
Fair Value
Investments	2		2
Unrealized loss on investment	0	(45)
Big Toe Ventures LLC
Fair Value
Investments			0
Investment impairment	0
Level 3 | Akerna Corp
Fair Value
Unrealized loss on investment	0	$ (45)
Fair Value, Recurring | Level 1
Fair Value
Fair value of assets	5,191		3,502
Fair Value, Recurring | Level 1 | Cash and Cash Equivalents
Fair Value
Fair value of assets	3,891		2,202
Fair Value, Recurring | Level 1 | Restricted cash
Fair Value
Fair value of assets	1,298		1,298
Fair Value, Recurring | Level 1 | Investments.
Fair Value
Fair value of assets	$ 2		$ 2

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Inventories
Raw Material - cannabis plants	$ 2,918	$ 3,383
Raw Material - other materials	718	763
Work in progress	11,446	11,268
Finished goods	28,111	34,779
Supplies and accessories	2,712	2,716
Total Inventories	$ 45,905	$ 52,909

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total cost	$ 83,063	$ 92,381
Less: accumulated depreciation	(23,624)	(24,444)
Total property, plant and equipment	59,439	67,937
Land
Property, Plant and Equipment [Line Items]
Total cost	6,266	6,434
Land improvements
Property, Plant and Equipment [Line Items]
Total cost		461
Machinery & equipment
Property, Plant and Equipment [Line Items]
Total cost	13,481	13,692
Furniture & fixtures
Property, Plant and Equipment [Line Items]
Total cost	784	790
Buildings
Property, Plant and Equipment [Line Items]
Total cost	45,107	51,987
Greenhouse - agricultural structure
Property, Plant and Equipment [Line Items]
Total cost	6,769	8,196
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total cost	9,795	9,955
Construction in progress
Property, Plant and Equipment [Line Items]
Total cost	605	610
Autos & trucks
Property, Plant and Equipment [Line Items]
Total cost	$ 256	$ 256

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Property, Plant and Equipment
Depreciation	$ 1,975	$ 1,952
cash proceeds	15,000	3
Carrying value of property, plant and equipment	6,599
Loss on disposition		(697)
Gain on sale of assets	$ 8,401	$ 1

Investments (Details)

Investments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Investments	$ 6,402		$ 6,402
Unrealized loss on investment		$ (45)
HERBL, Inc.
Schedule of Equity Method Investments [Line Items]
Investments	6,400		6,400
Big Toe Ventures LLC
Schedule of Equity Method Investments [Line Items]
Investments			0
Akerna Corp
Schedule of Equity Method Investments [Line Items]
Investments	2		$ 2
Unrealized loss on investment	$ 0	$ (45)

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Intangible Assets
Total intangible assets, at cost	$ 165,072		$ 165,072
Less: Accumulated amortization	(65,622)		(62,358)
Total intangible assets, net	99,450		102,714
Amortization expense	3,264	$ 3,676
Customer relationships
Intangible Assets
Total intangible assets, at cost	85,300		85,300
Trademarks
Intangible Assets
Total intangible assets, at cost	29,000		29,000
License rights
Intangible Assets
Total intangible assets, at cost	6,540		6,540
Management agreements
Intangible Assets
Total intangible assets, at cost	926		926
Patents & technologies
Intangible Assets
Total intangible assets, at cost	32,900		32,900
Backlog and non-competition agreements
Intangible Assets
Total intangible assets, at cost	$ 10,406		$ 10,406

Intangible Assets - Estimated F

Intangible Assets - Estimated Future Annual Amortization Expense (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Intangible Assets
Remainder of 2023	$ 9,792
2024	13,056
2025	13,056
2026	12,899
2027	12,899
Thereafter	31,369
Total	$ 93,071

Loans Receivable - Components (

Loans Receivable - Components (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans receivable	$ 13,582		$ 11,456
Less allowance for expected credit losses	(7,625)		(7,237)
Loans receivable, net of expected credit losses	5,957		4,219
Less current portion of loan receivable	(252)		(516)
Loans receivable, long-term	5,705		3,703
Accrued interest receivable	$ 132
Financing Receivable, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]	Less current portion of loan receivable
Interest and Fee Income, Loans and Leases	$ 64	$ 4
Additional allowance for credit losses	388
Teneo Fund SPVi LLC note
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans receivable	5,911		5,911
Pharma EU, LLC note
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans receivable	1,410		1,410
A&R note
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans receivable	710		710
SSZ and Elev8 note
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans receivable	1,002		1,002
Pure Hana Synergy note
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans receivable	224		224
Little Beach Harvest Note
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans receivable	$ 4,325		$ 2,199
Interest rate on loans receivable	9%

Loans Receivable - Analysis of

Loans Receivable - Analysis of Credit Quality (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable, gross amounts	$ 13,582	$ 11,456
Loans receivable, loan losses	(7,625)	(7,237)
Loans receivable, net of expected credit losses	5,957	4,219
Security interest in assets of counterparty
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable, gross amounts	11,948	9,822
Loans receivable, loan losses	(6,177)	(5,915)
Loans receivable, net of expected credit losses	5,771	3,907
Third party guarantee
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable, gross amounts	1,410	1,410
Loans receivable, loan losses	(1,224)	(1,098)
Loans receivable, net of expected credit losses	186	312
No collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable, gross amounts	224	224
Loans receivable, loan losses	$ (224)	$ (224)

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Accounts Payable and Accrued Liabilities
Accounts payable	$ 45,983	$ 49,261
Accrued interest expense		2,983
Accrued payroll	2,399	1,626
Due to Jupiter Sellers		2,800
Other current payables/liabilities	2,242	1,500
Total accounts payable and accrued liabilities	50,624	58,170
Accrued Loyalty Liability	$ 152	$ 159

Notes Payable - Notes Payable a

Notes Payable - Notes Payable and Debt Issuance Costs (Details) - USD ($) $ in Thousands		3 Months Ended
	Feb. 15, 2023	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Other loan and borrowings		$ 350	$ 350
Total Debt		56,439	59,728
Less: Debt discount and debt issuance costs		7,543
Less: Current portion of notes payable		(5,540)	(59,378)
Total debt, net		43,356	59,728
Revolving Facility
Debt Instrument [Line Items]
Total Debt		$ 9,122	10,722
Interest rate (as a percent)		11%
Debt Instrument, Term		1 year
Debt issuance costs related to the Revolving Facility		$ 79
2019 Senior Notes.
Debt Instrument [Line Items]
Total Debt	$ 0		$ 2,159
Interest rate (as a percent)			16%
Junior Notes
Debt Instrument [Line Items]
Total Debt			$ 46,497
Interest rate (as a percent)			8%
2023 Refinanced Notes
Debt Instrument [Line Items]
Total Debt		38,540
Less: Debt discount and debt issuance costs		$ 7,464
Interest rate (as a percent)	16%	16.50%
Debt Instrument, Term	36 months
Debt issuance costs related to the Revolving Facility	$ 649
2023 New Notes
Debt Instrument [Line Items]
Total Debt		$ 8,427
Interest rate (as a percent)	16%	16.50%
Debt Instrument, Term	48 months

Notes Payable - Narrative (Deta

Notes Payable - Narrative (Details) - USD ($)			3 Months Ended
	Mar. 13, 2023	Feb. 15, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Notes Payable
Interest repaid			$ 1,760,000	$ 1,044,000
2023 Refinanced Notes
Notes Payable
Debt Instrument, Term		36 months
Debt amount		$ 38,000,000
Debt discount		7,755,000	$ 7,464,000
Fee payable to the noteholder		2,000,000
Debt issuance costs		$ 649,000
Interest rate (as a percent)		16%	16.50%
Percentage of increase in the interest rate based on the principal amount outstanding		1%
Principal amount obligated to pay on each anniversary		$ 5,000,000
Percentage of unrestricted cash for annual payments		50%
Minimum unrestricted cash at the end of the prior calendar year		$ 10,000,000
2023 Refinanced Notes | First anniversary of the Effective Date
Notes Payable
Outstanding principal amount for increase in the interest rate		30,000,000
2023 Refinanced Notes | Second anniversary of the Effective Date
Notes Payable
Outstanding principal amount for increase in the interest rate		22,000,000
2023 Refinanced Notes | Debt modification warrants
Notes Payable
Fair value of the debt modification warrants		$ 5,106,000
Number of common shares for each warrant		2,421.05
Denomination of principal amount of notes		$ 1
Warrants to purchase shares		91,999,901
2023 Refinanced Notes | Prime Rate
Notes Payable
Spread rate		8.50%
2023 New Notes
Notes Payable
Debt Instrument, Term		48 months
Debt amount		$ 8,260,000
Interest rate (as a percent)		16%	16.50%
2023 New Notes | Prime Rate
Notes Payable
Spread rate		8.50%
2019 Senior Notes
Notes Payable
Interest repaid		$ 9,088,000
Interest rate (as a percent)					16%
Asset-based Revolving Facility | Entrepreneur Growth Capital, LLC | Prime Rate | Jupiter
Notes Payable
Spread rate	0.03%

Notes Payable - Future Maturiti

Notes Payable - Future Maturities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Notes Payable
Remainder of 2023	$ 540
2024	14,122
2025	5,000
2026	28,000
2027	8,427
2028 and thereafter	350
Total Debt	$ 56,439	$ 59,728

Massachusetts Lease Liability_2

Massachusetts Lease Liability (Details) $ in Thousands		3 Months Ended
	May 16, 2022 USD ($) item	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)
Lessee, Lease, Description [Line Items]
Purchases of property, plant, and equipment		$ 125	$ 491
Taunton Facility
Lessee, Lease, Description [Line Items]
Annual escalation	2.50%
Annual escalation term	2 years
Massachusetts lease liability		$ 40,201
Taunton Facility Acquisition
Lessee, Lease, Description [Line Items]
Purchases of property, plant, and equipment	$ 13,047
Restricted cash held by escrow agent	25,466
Derecognizing on right of use asset	3,940
Derecognition on lease liability	4,454
Lease liability recognizing land	6,266
Lease liability recognizing building balances	6,268
Financing liability amount	$ 40,000
Massachusetts Lease Liability
Lessee, Lease, Description [Line Items]
Debt Instrument, Number of Terms | item	2
Debt instrument extension term	5 years
Innovative Industrial Properties, Inc | Taunton Facility Acquisition
Lessee, Lease, Description [Line Items]
Purchases of property, plant, and equipment	$ 40,000
Innovative Industrial Properties, Inc | Taunton Facility
Lessee, Lease, Description [Line Items]
Number of extensions in lease | item	2
Lease extension term	5 years
Lease existence of option to extend	true
Lease term	20 years

Massachusetts Lease Liability -

Massachusetts Lease Liability - Maturities (Details) - Taunton Facility $ in Thousands	Mar. 31, 2023 USD ($)
Finance
Remainder of 2023	$ 3,300
2024	4,469
2025	4,581
2026	4,695
2027	4,812
2028 and thereafter	162,855
Total future payments	184,712
Less: Interest	(152,223)
Total present value of minimum payments	32,489
Add: Estimated ending residual value	7,712
Total	$ 40,201

Leases - Cost (Details)

Leases - Cost (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Leases
Operating lease cost	$ 484	$ 280
Finance lease cost:
Amortization of lease assets	257	258
Interest on lease liabilities	102	122
Finance lease costs	359	380
Total lease cost	$ 843	$ 660

Leases - Weighted Average Disco

Leases - Weighted Average Discount Rates And Remaining Lease Term (Details)	Mar. 31, 2023	Dec. 31, 2022
Leases
Operating leases - Weighted average discount rate	19.10%	8%
Operating leases - Weighted average remaining lease term	13 years 7 months 24 days	5 years 5 months 26 days
Finance leases - Weighted average discount rate	8%	8%
Finance leases - Weighted average remaining lease term	4 years 2 months 4 days	4 years 7 months 28 days

Leases - Undiscounted Lease Lia

Leases - Undiscounted Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Finance
Remainder of 2023	$ 1,094
2024	1,489
2025	1,212
2026	926
2027	916
2028 and thereafter	380
Total undiscounted lease liabilities	6,017
Interest or discount on lease liabilities	(953)
Total present value of minimum lease payments	5,064
Lease liability - current portion	(1,105)	$ (1,075)
Finance lease liability, net of current portion	3,959	4,245
Operating
Remainder of 2023	1,834
2024	2,433
2025	2,468
2026	2,530
2027	2,594
2028 and thereafter	28,264
Total	40,123
Interest or discount on lease liabilities	(27,245)
Total present value of minimum lease payments	12,878
Lease liability - current portion	(83)	(135)
Operating lease liability, net of current portion	$ 12,795	$ 701

Leases - Narratives (Details)

Leases - Narratives (Details) $ in Thousands		3 Months Ended
	Feb. 15, 2023 USD ($) item	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)
Leases
Short-term lease expenses		$ 741	$ 538
Operating lease cost		484	280
Amortization of finance leases		257	$ 258
Sale leaseback cash consideration	$ 15,000
Proceeds from sale leaseback transaction	$ 15,000
Lease term of sale leaseback	15 years
Number of extensions in sale leaseback | item	2
Lease extension term of sale leaseback	5 years
Monthly rent on sale leaseback	$ 188
Percentage of increase in rent of sale leaseback	2.50%
Recognized ROU asset	$ 11,974
Operating lease liability	$ 11,880	$ 12,075
Effective interest rate on financial liability of sale leaseback	19.33%
Gain on sale leaseback	$ 8,401

Shareholders' Equity - Authoriz

Shareholders' Equity - Authorized Share Capital (Details) - Jimmy Jang, L.P. - shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Class of Stock [Line Items]
Common Unit, Number Of Exchangeable Shares	1
LP units converted to Common Shares	0	0
Units Issued	43,821,379		43,821,379
Units Outstanding	43,821,379		43,821,379

Shareholders' Equity - Warrants

Shareholders' Equity - Warrants (Details)	Feb. 15, 2023 USD ($) $ / shares shares	Mar. 31, 2023 $ / shares shares	Dec. 31, 2022 shares
Class of Warrant or Right [Line Items]
Number of Warrants		101,045,592	9,545,691
Founder Separation Warrants
Class of Warrant or Right [Line Items]
Number of Warrants		9,045,691
Exercise Price | $ / shares		$ 1.05
Debt modification warrants
Class of Warrant or Right [Line Items]
Number of Warrants		91,999,901
Exercise Price | $ / shares		$ 0.09
Debt modification warrants | 2023 Refinanced Notes
Class of Warrant or Right [Line Items]
Number of common shares for each warrant	2,421.05
Denomination of principal amount of notes | $	$ 1
Warrants to purchase shares	91,999,901
Exercise Price | $ / shares	$ 0.07084
Warrants and Rights Outstanding | $	$ 5,106,000

Shareholders' Equity - Warran_2

Shareholders' Equity - Warrants Fair Value Assumptions (Details) - Debt modification warrants	Mar. 31, 2023 Y $ / shares
Exercise price
Class of Warrant or Right [Line Items]
Warrants fair value assumption | $ / shares	0.07084
Expected dividend yield
Class of Warrant or Right [Line Items]
Warrants fair value assumption	0
Risk free interest rate
Class of Warrant or Right [Line Items]
Warrants fair value assumption	0.0394
Expected life in years
Class of Warrant or Right [Line Items]
Warrants fair value assumption | Y	7
Expected volatility
Class of Warrant or Right [Line Items]
Warrants fair value assumption	0.8400

Shareholders' Equity - Warran_3

Shareholders' Equity - Warrants Outstanding (Details) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Share Based Compensation Shares Authorized [Line Item]
Number of Warrants	101,045,592	9,545,691
Founder Separation Warrants
Share Based Compensation Shares Authorized [Line Item]
Exercise Price	$ 1.05
Number of Warrants	9,045,691
Debt modification warrants
Share Based Compensation Shares Authorized [Line Item]
Exercise Price	$ 0.09
Number of Warrants	91,999,901

Shareholders' Equity - Warran_4

Shareholders' Equity - Warrants Activity (Details)	3 Months Ended
	Mar. 31, 2023 $ / shares shares
Number of Warrants
Balance as at beginning of period | shares	9,545,691
Issued | shares	91,999,901
Expired | shares	(500,000)
Balance as at end of period | shares	101,045,592
Weighted Average Exercise Price
Balance as at beginning of period | $ / shares	$ 1.01
Issued | $ / shares	0.09
Expired | $ / shares	0.33
Balance as at ending of period | $ / shares	$ 0.18

Shareholders' Equity - Share-ba

Shareholders' Equity - Share-based Compensation (Details) - Amended and Restated 2018 Stock and Incentive Plan ("Plan")	Mar. 31, 2023 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock reserved for future issuance	60,000,000
Common shares available for issuance	36,243,816

Shareholders' Equity - Restrict

Shareholders' Equity - Restricted Stock Units (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Restricted Stock Units
Number of Restricted Stock Units
Balance at the beginning of period (in Shares)	2,742,765
Vested (in Shares)	(370,744)
Forfeited (in Shares)	(699,001)
Balance at the end of period (in Shares)	1,673,020
Weighted Average Grant Date Fair Value
Balance at the beginning of period (in dollars per share)	$ 0.25
Vested (in dollars per share)	0.13
Forfeited (in dollars per share)	0.11
Balance at the end of period (in dollars per share)	$ 0.34
Restricted Stock Units Additional Disclosure
Share-based compensation expense net	$ 104	$ 519
Expense to be recognized	$ 357
Expenses to be recognized (in years)	10 months 13 days
Performance awards milestone payments
Restricted Stock Units Additional Disclosure
Share-based compensation expense net	$ 53	$ 257

Shareholders' Equity - Share Op

Shareholders' Equity - Share Options Narratives (Details) - Share Options - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation expense net	$ 31	$ 81
Expense to be recognized	$ 160
Expenses to be recognized (in years)	1 year 3 months 14 days

Shareholders' Equity - Share _2

Shareholders' Equity - Share Options (Details) - Share Options - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Options Common Shares
Balance at the beginning of period (in Shares)	9,753,600
Forfeited (in shares)	(147,013)
Balance at the end of period (in Shares)	9,606,587	9,753,600
Weighted Average Exercise Price
Balance at the beginning of period (in dollars per share)	$ 0.60
Forfeited (in dollars per share)	0.44
Balance at the end of period (in dollars per share)	$ 0.60	$ 0.60
Weighted-average remaining contractual
Outstanding (in years)	5 years 10 months 13 days	6 years 1 month 9 days

Shareholders' Equity - Share _3

Shareholders' Equity - Share Options Outstanding (Details) - $ / shares	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Share Options
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Share Options	9,606,587	9,753,600
Options Exercisable	7,266,373
Legacy employees
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Share Options	190,000
Exercise Price lower range limit	$ 1.58
Exercise Price upper range limit	$ 1.58
Options Exercisable	190,000
2020 employee grant
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Share Options	5,733,989
Exercise Price lower range limit	$ 0.30
Exercise Price upper range limit	$ 0.48
Options Exercisable	3,393,775
Other employee grant
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Share Options	3,682,598
Exercise Price lower range limit	$ 0.41
Exercise Price upper range limit	$ 3.96
Options Exercisable	3,682,598

Shareholders' Equity - Performa

Shareholders' Equity - Performance Stock Units Outstanding (Details) - Performance Stock Units - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Number of Performance Stock Units
Balance at the beginning of period (in Shares)	10,632,378
Forfeited (in Shares)	(304,523)
Balance at the end of period (in Shares)	10,327,855
Weighted Average Grant Date Fair Value
Balance at the beginning of period (in dollars per share)	$ 0.30
Forfeited (in dollars per share)	0.18
Balance at the end of period (in dollars per share)	$ 0.30
Performance Stock Units Additional Disclosure
Share-based compensation expense net	$ 158	$ 626
Expense to be recognized	$ 893
Expenses to be recognized (in years)	1 year 5 months 8 days

Shareholders' Equity - PSU Gran

Shareholders' Equity - PSU Granted Containing Market Conditions (Details) - Performance Stock Units Containing Market Conditions - $ / shares				3 Months Ended
	Dec. 19, 2021	Sep. 30, 2021	Jun. 18, 2021	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Closing Price on Grant Date	$ 0.23	$ 0.39	$ 0.49
Outstanding	367,543	1,772,961	8,187,351	10,327,855

Loss Per Share (Details)

Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Loss Per Share
Net loss attributable to TILT	$ (4,875)	$ (11,629)
Weighted-average number of shares outstanding - Basic	377,697,175	374,607,212
Weighted-average number of shares and units outstanding - Diluted	377,697,175	374,607,212
Loss per share - basic	$ (0.01)	$ (0.03)
Loss per share - diluted	$ (0.01)	$ (0.03)

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Operating Loss Carryforwards [Line Items]
Loss before income taxes	$ (3,540)	$ (12,966)
Income tax (expense) benefit	$ (1,326)	$ 1,332
Effective tax rate	37%	10%
Gain on sale of assets	$ 8,401	$ 1
Capital Loss Carryforward Member
Operating Loss Carryforwards [Line Items]
Gain on sale of assets	$ 6,264
U.S. federal | Capital Loss Carryforward Member
Operating Loss Carryforwards [Line Items]
Capital loss carryforward			$ 31,971
U.S. state and local | Capital Loss Carryforward Member
Operating Loss Carryforwards [Line Items]
Capital loss carryforward			$ 18,968

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands		3 Months Ended
	Feb. 15, 2023	Mar. 31, 2023	Dec. 31, 2022
Related Party Transactions
Warrants Issued		91,999,901
2019 Senior Notes.
Related Party Transactions
Interest rate (as a percent)			16%
2023 Refinanced Notes
Related Party Transactions
Interest rate (as a percent)	16%	16.50%
2023 Refinanced Notes | Prime Rate
Related Party Transactions
Spread rate	8.50%
2023 Refinanced Notes | Debt modification warrants
Related Party Transactions
Warrants Issued	91,999,901
2023 New Notes
Related Party Transactions
Interest rate (as a percent)	16%	16.50%
2023 New Notes | Prime Rate
Related Party Transactions
Spread rate	8.50%
Former CEO | 2019 Senior Notes.
Related Party Transactions
Related party transaction, payable			$ 1,677
Interest rate (as a percent)			8%
Former CEO | 2023 Refinanced Notes | Debt modification warrants
Related Party Transactions
Warrants Issued	45,539,951
Former CEO | Jupiter Acquisition
Related Party Transactions
Related party transaction, payable			$ 27,090
Former CEO | Jupiter Acquisition | Accounts Payable and Accrued Liabilities.
Related Party Transactions
Related party transaction, payable			4,074
Former CEO | Jupiter Acquisition | Accounts Payable and Accrued Liabilities. | 2023 Refinanced Notes
Related Party Transactions
Related party transaction, notes payable		$ 4,171
Interest rate (as a percent)	16%
Debt Instrument, Interest Rate During Period		16.50%
Former CEO | Jupiter Acquisition | Accounts Payable and Accrued Liabilities. | 2023 Refinanced Notes | Prime Rate
Related Party Transactions
Spread rate	8.50%
Former CEO | Jupiter Acquisition | Notes Payable
Related Party Transactions
Related party transaction, payable			23,016
Former CEO | Jupiter Acquisition | Notes Payable | 8% Notes Payable
Related Party Transactions
Related party transaction, notes payable			$ 23,016
Interest rate (as a percent)			8%
Former CEO | Jupiter Acquisition | Notes Payable | 2023 Refinanced Notes
Related Party Transactions
Related party transaction, notes payable		$ 19,077
Interest rate (as a percent)	16%
Debt Instrument, Interest Rate During Period		16.50%
Former CEO | Jupiter Acquisition | Notes Payable | 2023 New Notes | Prime Rate
Related Party Transactions
Spread rate	8.50%
Current Board Member
Related Party Transactions
Related party transaction, payable		$ 1,879
Current Board Member | 2023 Refinanced Notes | Debt modification warrants
Related Party Transactions
Warrants Issued	3,679,996
Current Board Member | Accounts Payable and Accrued Liabilities. | 2023 New Notes
Related Party Transactions
Related party transaction, payable		$ 337
Interest rate (as a percent)		16.50%
Current Board Member | Notes Payable | 2023 Refinanced Notes
Related Party Transactions
Related party transaction, payable		$ 1,542
Interest rate (as a percent)		16.50%

Commitments and Contingencies -

Commitments and Contingencies - Future Minimum Rental Payments (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Commitments and Contingencies
Remainder of 2023	$ 1,834
2024	2,433
2025	2,468
2026	2,530
2027	2,594
2028 and thereafter	28,264
Total	40,123
Payment Guarantee
Commitments and Contingencies
Remainder of 2023	338
2024	463
2025	477
2026	492
2027	506
2028 and thereafter	522
Total	$ 2,798

Commitments and Contingencies_2

Commitments and Contingencies - Litigation (Details) - OMM $ in Thousands	1 Months Ended
	Sep. 30, 2020 USD ($)
Commitments and Contingencies
Loss Contingency, Damages Sought, Value	$ 3,100
Litigation Settlement, Amount Awarded to Other Party	100
Baker Technologies, Inc. and subsidiaries
Commitments and Contingencies
Loss Contingency, Damages Sought, Value	$ 100

Reportable Segments and Reven_3

Reportable Segments and Revenue - Segment Related Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) segment	Mar. 31, 2022 USD ($)
Segment Information
Number of reportable segments | segment	4
Revenue	$ 42,264	$ 42,352
Share-based compensation	293	1,226
Depreciation and amortization	4,129	4,558
Wages and benefits	5,784	5,168
Impairment loss	188	697
Interest expense	4,092	2,781
Loan losses	388	517
Net loss	(4,866)	(11,634)
Cannabis
Segment Information
Revenue	12,961	11,259
Depreciation and amortization	794	648
Wages and benefits	2,221	1,532
Impairment loss	48	697
Interest expense	1,356	87
Net loss	(6,648)	(1,221)
Accessories
Segment Information
Revenue	29,303	31,093
Depreciation and amortization	3,238	3,700
Wages and benefits	1,273	1,168
Interest expense	642	238
Net loss	(2,650)	(4,701)
Corporate
Segment Information
Share-based compensation	241	969
Depreciation and amortization	14	14
Wages and benefits	2,290	2,468
Impairment loss	140
Interest expense	2,094	2,456
Loan losses	388	517
Net loss	(3,613)	(5,380)
Other
Segment Information
Share-based compensation	52	257
Depreciation and amortization	83	196
Net loss	8,045	(332)
Operating Segments
Segment Information
Revenue	42,374	42,883
Operating Segments | Cannabis
Segment Information
Revenue	12,961	11,259
Operating Segments | Accessories
Segment Information
Revenue	29,413	31,624
Inter-segment revenue
Segment Information
Revenue	(110)	(531)
Inter-segment revenue | Accessories
Segment Information
Revenue	$ (110)	$ (531)

Reportable Segments and Reven_4

Reportable Segments and Revenue - Geographic Based Revenue Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Segment Information
Revenue	$ 42,264	$ 42,352
Gross profit	8,796	9,353
US
Segment Information
Revenue	38,175	39,907
Gross profit	7,790	8,627
Canada
Segment Information
Revenue	4,080	2,295
Gross profit	1,002	669
Other.
Segment Information
Revenue	9	150
Gross profit	$ 4	$ 57