SNDL (SNDL) 20-F 30 Mar 20 2019 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2019shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Registrant Name	Sundial Growers Inc.
Entity Central Index Key	0001766600
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	107,180,423
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Shares
Trading Symbol	SNDL
Security Exchange Name	NASDAQ
Entity File Number	001-39005
Document Annual Report	true
Document Transition Report	false
Document Registration Statement	false
Document Shell Company Report	false
Document Accounting Standard	International Financial Reporting Standards
Business Contact
Document Information [Line Items]
Entity Address, State or Province	AB
Entity Address, Address Line One	#200, 919
Entity Address, Address Line Two	11 Avenue SW
Entity Address, City or Town	Calgary
Entity Address, Postal Zip Code	T2R 1P3
City Area Code	403
Local Phone Number	948-5227
Entity Address, Country	CA

Consolidated Statements of Fina

Consolidated Statements of Financial Position - CAD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current Assets
Cash and cash equivalents	$ 45,337	$ 14,121
Restricted cash	15,827	350
Accounts receivable	27,638	2,738
Biological assets	14,309	876
Inventory	59,942	1,234
Prepaid expenses and deposits	9,564	2,390
Current assets	172,617	21,709
Non-current assets
Property, plant and equipment	281,984	88,491
Intangible assets	43,995
Goodwill	11,440
Total assets	510,036	110,200
Current liabilities
Accounts payable and accrued liabilities	58,110	19,324
Current portion of long-term debt	177,913	22,477
Convertible notes		25,449
Current portion of lease obligations	722	44
Contingent consideration	32,501
Current portion of financial obligations		2,364
Current liabilities	269,246	69,658
Non-current liabilities
Long-term debt		32,159
Lease obligations	16,227	170
Deferred tax liability	3,365
Financial obligation		16,121
Total liabilities	288,838	118,108
Shareholders’ equity
Share capital	509,654	65,133
Warrants	27,831	3,108
Contributed surplus	30,192	9,493
Convertible notes – equity component		3,232
Contingent consideration	2,279
Accumulated deficit	(360,338)	(88,874)
Accumulated other comprehensive income	6,866
Total shareholders’ equity	216,484	(7,908)
Non-controlling interest	4,714
Total liabilities and shareholders’ equity	$ 510,036	$ 110,200

Consolidated Statements of Loss

Consolidated Statements of Loss and Comprehensive Loss - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Statement Of Comprehensive Income [Abstract]
Gross revenue		$ 79,225
Excise taxes		3,365
Net revenue		75,860
Cost of sales		56,147
Gross margin before fair value adjustments		19,713
Change in fair value of biological assets	$ (1,280)	30,726	$ 366
Change in fair value of biological assets realized through inventory sold		(10,685)
Gross margin	(1,280)	39,754	366
General and administrative	8,309	44,449	3,144
Sales and marketing	2,380	8,888	1,274
Research & development	275	2,410	413
Pre-production expenses	6,457		1,249
Depreciation and amortization	920	4,077	411
Foreign exchange loss	141	(840)
Share-based compensation	7,410	39,524	4,576
Asset impairment	523	162	2,184
Goodwill impairment		100,305
Loss from operations	(27,695)	(159,221)	(12,885)
Transaction costs		(10,069)
Finance costs	(1,797)	(28,198)	(75)
Loss on financial obligation	(27,017)	(60,308)
Gain (loss) on disposition of PP&E	(17)	21	(35)
Change in fair value of contingent consideration		(18,645)
Change in fair value of investment		165
Loss before income tax	(56,526)	(276,255)	(12,995)
Income tax recovery		4,626
Net loss	(56,526)	(271,629)	(12,995)
Gain on currency translation of foreign operations		6,866
Comprehensive loss	(56,526)	(264,763)	(12,995)
Net loss attributable to:
Sundial Growers Inc.	(56,526)	(271,464)	(12,995)
Non-controlling interest		(165)
Comprehensive loss attributable to:
Sundial Growers Inc.	$ (56,526)	(264,598)	$ (12,995)
Non-controlling interest		$ (165)
Net loss per common share
Basic and diluted	$ (0.82)	$ (3.17)	$ (0.23)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - CAD ($) $ in Thousands	Total	Share Capital	Warrants	Contributed Surplus	Convertible Notes-Equity Components	Contingent Consideration	Accumulated Deficit	Accumulated Other Comprehensive Loss	Non-controlling Interest
Beginning balance at Feb. 28, 2017	$ 11,521	$ 15,136					$ (3,615)
Net loss	(12,995)						(12,995)
Share issuances	8,123	8,123
Shares issued to related parties	3,000	3,000
Share issuance costs	(515)	(515)
Share-based compensation	4,576	25		$ 4,551
Ending balance at Feb. 28, 2018	13,710	25,769		4,551			(16,610)
Net loss	(56,526)						(56,526)
Share issuances	20,452	20,452
Shares issued to related parties	16,474	16,474
Share issuance costs	(310)	(310)
Share repurchase	(16,565)	(827)					(15,738)
Fair value allocated to warrants		(3,108)	$ 3,108
Warrants exercised	2,182	2,182		(1,865)
Share-based compensation	7,410	521		6,889
Employee warrants exercised	2,033	3,980		(1,947)
Equity component of convertible notes	3,232				$ 3,232
Ending balance at Dec. 31, 2018	(7,908)	65,133	3,108	9,493	3,232		(88,874)
Net loss	(271,629)						(271,464)		$ (165)
Other comprehensive income	6,866							$ 6,866
Share issuances	198,378	198,378
Shares issued to related parties	69,293	63,460	5,833
Share issuance costs	(12,770)	(12,770)
Business acquisitions	47,007	39,849				$ 2,279			4,879
Convertible debt - conversions	117,025	113,526	6,731		$ (3,232)
Warrants reclassified from liability	16,091		16,091
Warrants exercised	17,950	21,882	(3,932)	(16,310)
Share-based compensation	39,524	2,515		37,009
Employee warrants exercised	1,371	17,681		(16,310)
Ending balance at Dec. 31, 2019	$ 221,198	$ 509,654	$ 27,831	$ 30,192		$ 2,279	$ (360,338)	$ 6,866	$ 4,714

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Operating activities
Net loss	$ (56,526)	$ (271,629)	$ (12,995)
Items not involving cash:
Income tax recovery		(4,626)
Change in fair value of biological assets	1,280	(30,726)	(366)
Share-based compensation	7,410	39,524	4,576
Depreciation and amortization	920	9,778	411
Loss (gain) on disposition of PP&E	17	(21)	35
Transaction costs		1,279
Finance costs	917	12,941
Gain on investment		(165)
Loss on financial obligation	18,485	60,308
Change in fair value of contingent consideration		18,645
Unrealized foreign exchange (gain) loss		(1,108)
Asset impairment	523	162	2,184
Goodwill impairment		100,305
Change in non-cash working capital	1,217	(47,403)	910
Net cash used in operating activities	(25,757)	(112,736)	(5,245)
Investing activities
Additions to property, plant and equipment	(76,321)	(138,135)	(7,588)
Proceeds from disposal of PP&E		83	30
Acquisition of Bridge Farm		(77,023)
Other acquisitions, net of cash acquired		854
Change in non-cash working capital	10,282	1,077	(2,121)
Net cash used in investing activities	(66,039)	(213,144)	(9,679)
Financing activities
Proceeds from Syndicated Credit Agreement, net of costs	32,159	82,687
(Repayment) proceeds of Credit Facilities	32,159	(32,871)
Proceeds from Term Debt Facility, net of costs		105,539
(Repayment) proceeds of other debt instruments	8,546	(56,173)	7,000
Proceeds from convertible notes, net of costs	27,764	90,373
Payments on lease obligations	(34)	(791)	(109)
Proceeds from issuance of shares, net of costs	36,616	177,202	9,569
Proceeds from exercise of warrants	2,182	17,950
Proceeds from exercise of employee warrants	2,033	1,371
Settlement of convertible notes		(4,190)
Settlement of financial obligation		(9,500)
Restricted cash		(15,477)
Repurchase of shares	(9,634)
Change in non-cash working capital	(1,393)	2,147	2,426
Net cash provided by financing activities	98,239	358,267	18,886
Impact of foreign currency translation		(1,171)
Change in cash and cash equivalents	6,443	31,216	3,962
Cash and cash equivalents, beginning of year	7,678	14,121	3,716
Cash and cash equivalents, end of period	$ 14,121	$ 45,337	$ 7,678

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2019
Description Of Business [Abstract]
Description of Business	1. Sundial Growers Inc. (“Sundial” or the “Company”) was incorporated under the Business Corporations Act (Alberta) on August 19, 2006. The Company’s head office is located at 200, 919 11th Avenue SW, Calgary, Alberta, Canada. The principal activities of the Company are the production, distribution and sale of cannabis in Canada and the production, distribution and sale of ornamental flowers and herbs in the United Kingdom. The production, distribution and sale of cannabis was regulated by the Access to Cannabis for Medical Purposes Regulations (“ACMPR”) in Canada, up to and including October 16, 2018. On October 17, 2018, the ACMPR was superseded by the Cannabis Act which regulates the production, distribution, and possession of cannabis for both medical and adult recreational access in Canada. The Company is planning to expand its operations to jurisdictions outside of Canada where federally lawful and regulated, including subsidiaries which operate in Europe and the United Kingdom. On August 1, 2019, the Company’s common shares began trading on the Nasdaq Global Select Market (“Nasdaq”) under the ticker symbol “SNDL”. Sundial does not engage in any U.S. cannabis-related activities as defined in Canadian Securities Administrators Staff Notice 51-352. Going concern assumption These consolidated financial statements have been prepared on a going concern basis, which assumes that the Company will be able to realize its assets and discharge its liabilities in the normal course of business. The Company is an early-stage company, has accumulated significant losses and is in non-compliance with its loan covenants (note 13a) as at December 31, 2019. Furthermore, the Company and certain of its subsidiaries have a limited operating history and a history of negative cash flow from operating activities. The Company has a Producer’s License at each of its two facilities, a license to sell live plants to other licensed producers and its standard processing and sales license from Health Canada. The Company has maintained compliance with all Health Canada’s requirements under these licenses. The ability of the Company to continue as a going concern depends on Health Canada maintaining such licenses, the continued support of its lenders, its ability to achieve profitable operations and its ability to raise additional financing to fund current and future operating and investing activities. There is no assurance that the Company will be able to accomplish any of the foregoing objectives. During the year ended December 31, 2019, the Company sourced the capital and liquidity to advance its strategic growth initiatives by way of the capital transactions described in notes 13, 14 and 19. At December 31, 2019, the Company was not in compliance with the interest coverage ratio covenant under its Syndicated Credit Agreement. As a result, as at December 31, 2019, the full principal amount of the Syndicated Credit Agreement and the full principal amount of the Term Debt Facility were classified as current liabilities on the Company’s statement of financial position. Additionally, based on the Company’s most recent financial projections, management is forecasting that the Company will be in violation of the Syndicated Credit Agreement debt covenants as at March 31, 2020, June 30, 2020 and September 30, 2020. The Company has obtained a waiver under the Syndicated Credit Agreement for the December 31, 2019 interest coverage ratio covenant breach and a waiver for any corresponding breaches of the Term Debt Facility. Under the terms of the waivers, the Company has agreed that on or before April 15, 2020 it will (i) enter into a definitive purchase agreement related to the sale of Bridge Farm and (ii) enter into term sheets with the each of the respective lenders under the Syndicated Credit Agreement and Term Debt Facility that sets out a financing strategy for the Company. In addition, the requirement to maintain an interest reserve cash balance of $10.0 million was removed. The $10.0 million was applied as a permanent reduction to amounts outstanding under the Syndicated Credit Agreement on March 30, 2020. The Term Debt Facility lenders have also agreed to defer a minimum of $1.2 million of the $2.8 million interest payment due April 1, 2020 to April 20, 2020. In addition, the Company continues to have discussions with its lenders to provide certain amendments to the restrictive covenants and to defer principal payments for the remainder of 2020. Under the terms of our debt documents, we have until May 15, 2020 to deliver our financial results for the three months ended March 31, 2020 and associated compliance certification, and if we do not obtain a waiver of covenant compliance or similar relief before then, we will be in default under such agreements. We are in active dialogue with our lenders and have been able to obtain similar waivers in the past; however, there is no guarantee that we will be able to do so in the future. Any failure or delay in completing these amendments would have a significant negative impact on the Company’s liquidity and further impact the Company’s ability to operate as a going concern. In such a case, the Company would look to alternative sources of financing, delay capital expenditures and/or evaluate potential asset sales, and potentially could be forced to curtail or cease operations or seek relief under the applicable bankruptcy or insolvency laws. In addition, the Company will require additional financing in the near term. The Company has engaged financial advisors and is in negotiations with potential capital providers including sources of debt and/or equity. These negotiations have been negatively impacted by the effects that the Covid-19 pandemic is having, and is expected to continue to have, on the overall business environment and financial markets generally. The Company continues to advance these initiatives, however, there is no certainty as to their ultimate completion or the timing thereof. These conditions, combined with the accumulated losses to date, indicate the existence of a material uncertainty that casts substantial doubt on the Company’s ability to continue as a going concern. These consolidated financial statements do not give effect to adjustments that would be necessary to the carrying values and classifications of assets and liabilities should the Company be unable to continue as a going concern. After giving consideration to current initiatives, the use of the going concern assumption is considered appropriate and the Company’s consolidated financial statements have been prepared on a going concern basis.

Basis of Presentation

Basis of Presentation	12 Months Ended
	Dec. 31, 2019
Disclosure Of Basis Of Presentation [Abstract]
Basis of Presentation	2. Basis of presentation a) Statement of compliance These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Interpretations Committee (“IFRIC”) in effect as of December 31, 2019, except as described in note 3. During 2018, the Company changed its fiscal year end from February 28 to December 31 and accordingly a ten-month period ended December 31, 2018 is presented in these consolidated financial statements. The change in fiscal year was made to better align the Company’s reporting calendar with other publicly listed companies. These consolidated financial statements have been prepared on a going concern basis (note 1), based on Management’s assessment that the Company will be able to realize its assets and discharge its liabilities in the normal course of business. These consolidated financial statements do not give effect to adjustments that would be necessary to the carrying values and classifications of assets and liabilities should the Company be unable to continue as a going concern. Certain prior period amounts have been reclassified to conform to current year presentation. Specifically, the loss on financial obligation was included in finance costs in the prior year but has been disclosed as its own line item on the statement of comprehensive loss. These consolidated financial statements were approved and authorized for issue by the Board of Directors (“Board”) on March 30, 2020. b) Basis of measurement These consolidated financial statements have been prepared on a historical cost basis, except for biological assets and related inventory and certain financial instruments which are measured at fair value with changes in fair value recorded in earnings. c) Functional and presentation currency These consolidated financial statements are presented in Canadian dollars, which is the functional and presentation currency of the Company and its Canadian based subsidiaries. Subsidiaries incorporated in the jurisdiction of England and Wales use the Great Britain Pound as its functional currency. Sundial Deutschland GmbH and Sundial Portugal, Unipessoal LDA use the European Euro as their functional currency. Transactions in currencies other than the functional currency are translated at the rate prevailing at the date of transaction. Monetary assets and liabilities that are denominated in foreign currencies are translated at the rate prevailing at each reporting date. Income and expense amounts are translated at the dates of the transactions. In preparing the Company’s consolidated financial statements, the financial statements of foreign subsidiaries are translated into Canadian dollars, the functional currency of the Company. The assets and liabilities of foreign subsidiaries that do not have a functional currency of Canadian dollars, are translated into Canadian dollars using exchange rates at the reporting date. Revenues and expenses of foreign operations are translated into Canadian dollars using foreign exchange rates that approximate those on the date of the underlying transactions. Foreign exchange differences from the translation of foreign subsidiaries into Canadian dollars are recognized in Other Comprehensive Income. d) Basis of consolidation Subsidiaries are entities controlled by the Company. Control exists when the Company has the power, directly and indirectly, to govern the financial and operating policies of an entity and be exposed to the variable returns from its activities. The financial statements of subsidiaries are included in these consolidated financial statements from the date that control commences until the date that control ceases. Subsidiaries Jurisdiction of incorporation Percentage ownership Sprout Technologies Inc. Alberta, Canada 100 % KamCan Products Inc. British Columbia, Canada 100 % 2011296 Alberta Inc. Alberta, Canada 100 % Sundial Deutschland GmbH Germany 100 % Sundial Portugal, Unipessoal LDA Portugal 100 % Pathway Rx Inc. Alberta, Canada 50 % 2082033 Alberta Ltd. Alberta, Canada 100 % SGI Managing Partner Inc. Alberta, Canada 100 % SGI Partnership Alberta, Canada 99.99 % Sundial UK Limited England and Wales 100 % Project Seed Topco England and Wales 100 % Project Seed Bidco England and Wales 100 % Bridge Farm Nurseries Limited England and Wales 100 % Neame Lea Nursery Limited England and Wales 100 % Neame Lea Marketing Limited England and Wales 100 % Neame Lea Fresh Limited England and Wales 100 % Zyon UK Flowers and Plants Limited England and Wales 100 %

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounting Policies [Abstract]
Significant accounting policies	3. Significant accounting policies The accounting policies set out below have been applied consistently to all periods presented in these consolidated financial statements. Cash and cash equivalents Cash and cash equivalents include cash on hand, deposits held with banks and other short-term liquid investments with maturities of less than 90 days. Restricted cash and cash equivalents Restricted cash is recorded as current assets representing the minimum balance required in accordance with the Syndicated Credit Agreement for interest coverage and funds held in trust by the Town of Olds, Alberta in accordance with municipal regulations related to the granting of a building permit. Biological assets The Company’s biological assets consist of cannabis plants and ornamental flowers. The Company capitalizes all direct and indirect costs related to the biological transformation of the biological assets between the point of initial recognition and the point of harvest, including labour related costs, grow consumables, materials, utilities, facilities costs, depreciation and quality and testing costs. Biological assets are then recorded at fair value and consist of cannabis plants in various stages of vegetation, including cannabis clones which have not been harvested. Net unrealized changes in fair value of biological assets less cost to sell during the period are included in the results of operations for the related period. Biological assets are valued in accordance with IAS 41 and are presented at their fair values less costs to sell up to the point of harvest. The fair values are determined using a model which estimates the expected harvest yield in grams for plants currently being cultivated, and then adjusts the amount for the expected selling price less costs to sell per gram. The fair value measurements for biological assets have been categorized as Level 3 fair values based on the inputs to the valuation technique used. Our method of accounting for biological assets attributes value accretion on a straight-line basis throughout the life of the biological asset from initial cloning to the point of harvest. The estimated expected harvest yield is based on assumptions of the estimated yield per plant and the weighted average number of growing weeks completed as a percentage of total expected growing weeks as at year end. These estimates are subject to volatility in market prices and several uncontrollable factors, which could significantly affect the fair value of biological assets in future periods. Differences from the anticipated yield will be reflected in the net change in fair value of biological assets in future periods. Inventory Inventories of harvested cannabis are valued at the lower of cost and net realizable value. Inventories of harvested cannabis are transferred from biological assets at their fair value less cost to sell up to the point of harvest, which becomes the initial deemed cost. All subsequent direct and indirect post-harvest costs are capitalized to inventory as incurred, including labor related costs, consumables, materials, packaging supplies, utilities, facilities costs, as well as quality and testing costs. Net realizable value is determined as the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Inventories for resale and cannabis supplies and consumables are initially valued at cost and subsequently at the lower of cost and net realizable value. The valuation of biological assets at the point of harvest is used as the measurement basis for all cannabis-based inventory and, thus, any critical estimates and judgements related to the valuation of biological assets are also applicable to inventory. The valuation of work-in-progress and finished goods also requires the estimate of conversion costs incurred, which become part of the carrying amount of the inventory. We must also determine if the cost of any inventory exceeds its net realizable value, such as cases where prices have decreased, or inventory has spoiled or has otherwise been damaged. Property, plant, and equipment Property, plant and equipment are carried at cost less accumulated depreciation, less any recognized impairment losses. The cost of additions, betterments, renewals, and interest during construction is capitalized. Each part of an component of property, plant and equipment with a cost that is significant in relation to the total cost of the component is depreciated separately. When the cost of replacing a portion of a component of property and equipment is capitalized, the carrying amount of the replaced component is derecognized. Depreciation of construction in progress assets commences when the assets are ready for their intended use or when a Health Canada producer’s license is granted. The assets’ residual values and useful lives are reviewed, and adjusted as appropriate, at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are accounted for by adjusting the depreciation period or method, as appropriate, and are treated as changes in accounting estimates. Any gain or loss arising on the disposal or retirement of a component of property and equipment is determined as the difference between the sale proceeds and the carrying amount of the asset and is recognized in the consolidated statements of loss and comprehensive loss. Property, plant and equipment are depreciated as they become available for use. Buildings are not depreciated until a producer’s license is obtained. For assets available for use, depreciation is computed using the straight-line method over the estimated useful life of the assets, as described below: Land n/a Production facilities 20 years Equipment 2 to 10 years Right-of-use assets Lease term Construction in progress n/a Intangible assets Intangible assets are recorded at cost less accumulated amortization and impairment losses, if any. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Amortization of definite life intangibles is provided on a straight-line basis over their estimated useful lives, once the intangible asset is available for use, as described below. If the intangible asset is not yet available for use it will be tested for impairment on an annual basis in accordance with IAS 38. The Company’s intangible assets are comprised of the following: • Intellectual property purchased from Sun 8 Holdings Inc. consisting of world-wide proprietary rights to certain cannabis brands, including patents, copyrights and trademarks with a useful life of 15 years. • Intellectual property acquired through the acquisition of Pathway RX Inc. consisting of proprietary rights to certain technology, copyrights and trademarks with a useful life of 20 years. • Intellectual property acquired through the acquisition of Bridge Farm consisting of customer relationships and brands with useful lives of 3 to 20 years. Impairment of assets Management assesses and continually monitors internal and external indicators of impairment relating to our assets. The assessment of indicators of impairment takes into account various factors including the likelihood of obtaining future licenses from Health Canada, the demand for cannabis for medical and adult-use purposes, the price of cannabis, and changes in market discount rates. (i) Financial assets We apply an expected credit loss, or ECL, model to all debt financial assets not held at fair value through profit and loss, or “FVTPL”, where credit losses that are expected to transpire in futures years are provided for, irrespective of whether a loss event has occurred or not as at the statement of financial position date. For trade receivables, we have applied the simplified approach under IFRS 9 and have calculated ECLs based on lifetime expected credit losses, taking into consideration historical credit loss experience and financial factors specific to the debtors and general economic conditions. ECL’s are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of the difference between the cash flows due in accordance with the contract and the cash flow we expect to receive. ECL’s are discounted at the effective interest rate of the financial asset. (ii) Non-financial assets The carrying amounts of our property, plant and equipment and intangible assets are assessed for impairment indicators at each reporting period end to determine whether there is an indication that such assets have experienced impairment. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss, if any. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s or group of assets estimated fair value less costs to sell and its value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable independent cash inflows (a cash generating unit, or CGU). Where an impairment loss is subsequently determined to have reversed, the carrying amount of the asset (or CGU) is adjusted to the revised estimate of its recoverable amount but limited to the carrying amount that would have been determined had no impairment loss been recognized for the asset (or CGU) previously. A reversal of an impairment loss is recognized immediately in the statements of comprehensive loss. Financial instruments The Company classifies the fair value of financial instruments according to the following hierarchy based on the amount of observable inputs used to value the instruments: Level 1 – unadjusted quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2 – quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Financial assets and liabilities are recognized when the Company becomes a party to the contractual provisions of the instrument. A financial asset or liability is measured initially at fair value plus, for an item not measured at FVTPL, transaction costs that are directly attributable to its acquisition or issuance. (i) Financial assets At initial recognition, a financial asset is classified and measured at: amortized cost, FVTPL or Fair Value Through Other Comprehensive Income depending on the business model and contractual cash flows of the instrument. Financial assets are derecognized when the rights to receive cash flows from the assets have expired or have been transferred and the Company has transferred substantially all risks and rewards of ownership. A substantial modification to the terms of an existing financial asset results in the derecognition of the financial asset and the recognition of a new financial asset at fair value. In the event that the modification to the terms of an existing financial asset do not result in a substantial difference in the contractual cash flows the gross carrying amount of the financial asset is recalculated and the difference resulting from the adjustment in the gross carrying amount is recognized in earnings or loss. The Company’s cash and cash equivalents, restricted cash and accounts receivable are measured at amortized cost. The Company has no financial assets measured at FVTPL or Fair Value Through Other Comprehensive Income. (ii) Financial liabilities Financial liabilities are initially measured at amortized cost or FVTPL. Accounts payable and accrued liabilities are initially recognized at the amount required to be paid less any required discount to reduce the payables to fair value. Long-term debt is recognized initially at fair value, net of any transaction costs incurred, and subsequently at amortized cost using the effective interest method. Financial liabilities are derecognized when the liability is extinguished. A substantial modification of the terms of an existing financial liability is recorded as an extinguishment of the original financial liability and the recognition of a new financial liability. The difference between the carrying amount of a financial liability extinguished and the consideration paid is recognized in earnings or loss. Where a financial liability is modified in a way that does not constitute an extinguishment, the modified cash flows are discounted at the liability’s original effective interest rate. Transaction costs paid to third parties in a modification are amortized over the remaining term of the modified debt. The Company’s accounts payable and accrued liabilities and long-term debt are measured at amortized cost. The Company’s convertible notes were designated as FVTPL upon initial recognition as the notes contained multiple embedded derivatives. The Company’s contingent consideration is designated as FVTPL. Non-monetary transactions All non-monetary transactions are measured at the fair value of the asset surrendered or the asset received, whichever is more reliable, unless the transaction lacks commercial substance, or the fair value cannot be reliably established. The lack of commercial substance requirement is met when the future cash flows are expected to change significantly as a result of the transaction. When the fair value of a non-monetary transaction cannot be reliably measured, it is recorded at the carrying amount (after reduction, when appropriate, for impairment) of the asset given up, adjusted by the fair value of any monetary consideration received or given. When the asset received or the consideration given consists of shares in an actively traded market, the value of those shares will be considered fair value. Repurchase of common shares The repurchase of common shares are recorded at the value of the consideration given. All common shares repurchased are cancelled. Any excess of the purchase price over the carrying amount will be charged to accumulated deficit as share repurchase premiums. Compound financial instruments The liability component of a compound financial instrument is recognized initially at the fair value of a similar liability which does not have an equity conversion option. The equity component is recognized initially as the difference between the fair value of the compound financial instrument taken as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to initial recognition, the liability component of a compound financial instrument is measured at amortized cost using the effective interest method. The equity component of a compound financial instrument is not re-measured subsequent to initial recognition. Interest and losses and gains relating to the financial liability are recognized in the consolidated statements of loss and comprehensive loss. On conversion, the financial liability is reclassified to equity; no gain or loss is recognized on conversion. Convertible notes are compound financial instruments which are accounted for separately by their components: a financial liability and an equity instrument. The financial liability, which represents the obligation to pay coupon interest on the convertible notes in the future, is initially measured at its fair value and subsequently measured at amortized cost. The residual amount is accounted for as an equity instrument at issuance. The identification of the components of convertible notes is based on interpretations of the substance of the contractual arrangement and therefore requires judgement from management. The determination of the fair value of the liability is also based on various assumptions, including contractual future cash flows, discount rates and the presence of any derivative financial instruments. Revenue Under IFRS 15, to determine the amount and timing of revenue to be recognized, we follow a five-step model: 1. Identifying the contract with a customer 2. Identifying the performance obligations 3. Determining the transaction price 4. Allocating the transaction price to the performance obligations 5. Recognizing revenue when/as performance obligations are satisfied Gross revenue from the direct sale of cannabis for a fixed price is recognized when we transfer control of the goods to the customer. The transfer of control is specific to each contract and can range from the point of delivery to a specified length of time for the customer to accept the goods. Gross revenue from the sale of ornamental flowers and herbs is recognized when we transfer control of the goods to the customer, which is at the point of delivery. For contracts that permit the customer to return goods, revenue is recognized to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur. Therefore, the amount of revenue recognized is adjusted for expected returns, which are estimated based on historical data and management’s expectation of future returns. In these circumstances, a refund liability and a right to recover returned goods asset are recognized. The right to recover returned goods asset is measured at the former carrying amount of the inventory less any expected costs to recover goods. The refund liability is included in accounts payable and accrued liabilities and the right to recover returned goods is included in inventory. The Company reviews its estimate of expected returns at each reporting date and updates the amounts of the asset and liability accordingly. Gross revenue earned in Canada includes excise taxes, which we pay as principal, but excludes duties and taxes collected on behalf of third parties. Net revenue is gross revenue less excise taxes. Gross revenue is recognized to the extent that it is highly probable that a significant reversal will not occur. Therefore, gross revenue is stated net of expected price discounts, allowances for customer returns and certain promotional activities and similar items. Generally, payment of the transaction price is due within credit terms that are consistent with industry practices, with no element of financing. Research and development Research costs are expensed in the period incurred. Development costs are expensed in the period incurred unless the Company believes a development project meets the generally accepted criteria for deferral and amortization of IAS 38 “Intangible Assets”. Research and development costs comprise consulting fees and license acquisition fees. No development costs have been capitalized as at December 31, 2019 or December 31, 2018. Share-based compensation The fair value of share-based compensation expenses is estimated using the Black-Scholes pricing model and relies on a number of estimates, such as the expected life of the warrant, the volatility of the underlying share price, the risk-free rate of return and the estimated rate of forfeiture of warrants granted. Share-based compensation expense includes the expense for the issue of simple and performance warrants to employees, directors, and others at the discretion of our board of directors. Given the absence of an active trading market for the Company’s common shares prior to its initial public offering, determining the fair value of the Company’s common shares required our board of directors to make complex and subjective judgments. Our board of directors, with input from management, exercised significant judgment and considered numerous objective and subjective factors to determine the fair value of the Company’s common shares as of the date of each grant. For periods prior to January 1, 2019, the fair value of share-based compensation expense was primarily estimated using the value of the equity or convertible security issued to third parties for cash within a reasonable period of time of the grant to the employee. Subsequent to January 1, 2019, the fair value of share-based compensation expenses was estimated using the value of the equity or convertible security issued to third parties for cash within a reasonable period of time of the grant to the employee, as well as, other factors, including: the Company’s stage of development; the impact of significant corporate events, operational changes or milestones; material risks related to the business; the Company’s financial condition and operating results, including its revenue, history of net losses and levels of available capital resources; equity market conditions affecting comparable public companies; general U.S. market conditions; the likelihood and potential timing of achieving a liquidity event or completing an offering of common shares, such as an initial public offering; and the instruments involved illiquid securities of a private company. Subsequent to the Company’s IPO on August 6, 2019, the fair value of the Company’s shares is based on public trading data. In determining the amount of share-based compensation expense, the Company utilized the Black-Scholes pricing model and relies on a number of estimates, such as the expected life of the warrant, the volatility of the underlying share price, the risk-free rate of return and the estimated rate of forfeiture of warrants granted. Income taxes Income taxes are recognized in the consolidated statements of loss and comprehensive loss, except to the extent that they relate to items recognized directly in equity, in which case the tax is recognized in equity. Current taxes are generally the expected income tax payable on taxable income for the reporting period, calculated using rates enacted or substantively enacted at the consolidated statements of financial position dates, and includes any adjustment to income tax payable or recoverable in respect of previous periods. Uncertain income tax positions are accounted for using the standards applicable to current income tax assets and liabilities. Liabilities and assets are recorded to the extent they are deemed to be probable. Deferred tax is recognized using the asset and liability method, based on temporary differences between financial statement carrying amounts of assets and liabilities, and their respective income tax bases. Deferred tax is determined using tax rates that have been enacted or substantively enacted by the consolidated statements of financial position date and are expected to apply when the related deferred tax asset is realized, or the deferred tax liability is settled. Deferred tax is not accounted for where it arises from initial recognition of an asset or liability in a transaction other than a business combination which, at the time of the transaction, affects neither accounting nor taxable income (loss). The amount of deferred tax recognized is based on the expected manner and timing of realization or settlement of the carrying amount of assets and liabilities. Deferred tax assets are recognized only to the extent that it is probable that future taxable income will be available for which the temporary differences can be utilized. Deferred tax assets are reviewed at each consolidated statements of financial position date and adjusted to the extent that it is no longer probable that the related tax benefit will be realized. Current tax assets and liabilities are offset when the Company has a legally enforceable right to offset the recognized amounts and intends either to settle on a net basis or to realize the asset and settle the liability simultaneously. Business combinations Business combinations are accounted for using the acquisition method of accounting when the acquired assets meet the definition of a business. The acquired identifiable assets and liabilities and contingent liabilities assumed in a business combination are measured at their fair values at the acquisition date. The cost of an acquisition is measured as cash paid and the fair value of assets given, equity instruments issued and liabilities incurred or assumed at the acquisition date. Any excess of the cost of acquisition over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recorded as goodwill. If the cost of the acquisition is less than the fair value of the net assets acquired, the difference is recognized immediately in net income. Transactions costs associated with business combinations are expensed as incurred. Goodwill The Company records goodwill relating to a business combination when the purchase price exceeds the fair value of the net identifiable assets and liabilities of the acquired business. The goodwill balance is assessed for impairment annually or when facts and circumstances indicate that it is impaired. Goodwill is tested for impairment at a CGU level by comparing the carrying amount to the recoverable amount, which is determined as the greater of fair value less costs of disposal and value in use. Any excess of the carrying amount over the recoverable amount is the impaired amount. The recoverable amount estimates are categorized as Level 3 according to the fair value hierarchy. Impairment charges are recognized in net income. Goodwill is reported at cost less any accumulated impairment. Goodwill impairments are not reversed. Non-controlling interests The Company recognizes non-controlling interests in an acquired entity either at fair value or at the non-controlling interest’s proportionate share of the acquired entity’s net identifiable assets, determined on an acquisition-by-acquisition basis. New accounting standards The Company has adopted the following standards effective January 1, 2019: (a) IFRS 16, Leases On January 1, 2019, the Company adopted IFRS 16, “Leases” using the modified retrospective approach which replaces IAS 17 Leases, which came into effect for annual periods beginning on or after January 1, 2019. The modified retrospective approach does not require restatement of comparative financial information as it recognizes the cumulative effect on transition as an adjustment to opening retained earnings and applies the standard prospectively. Comparative information in the Company's consolidated statements of financial position, consolidated statements of loss and comprehensive loss, consolidated statements of changes in equity, and consolidated statements of cash flows has not been restated. Under the new standard, a contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company recognizes a right-of-use asset and a lease obligation at the lease commencement date. The right-of-use asset is initially measured at cost, and subsequently at cost less any accumulated depreciation and impairment losses and adjusted for certain remeasurements of the lease obligation. Depreciation is recognized on the lease asset over the shorter of the estimated useful life of the asset or the lease term. The lease obligation is initially measured at the present value of the lease payments that have not been paid at the commencement date, discounted at the rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. The lease obligation is subsequently increased by the interest cost on the lease obligation and decreased by lease payments made. Lease payments are allocated between the liability and interest expense. Interest expense is recognized on the lease obligation using the effective interest rate method and payments are applied against the lease obligation. The carrying amounts of the right-of-use assets, lease obligations, and the resulting interest and depreciation expense are based on the implicit interest rate within the lease arrangement or, if this information is unavailable, the incremental borrowing rate. Incremental borrowing rates are based on judgments including economic environment, term, and the underlying risk inherent to the asset. Impacts on Transition The lease assets were initially recognized at an amount equal to the discounted lease payments using an incremental borrowing rate of 5.95%. The adoption of IFRS 16 using the modified retrospective approach allowed the Company to use the following practical expedients in determining the opening transition adjustment: • The weighted average incremental borrowing rate in effect at January 1, 2019 was used as opposed to the rate in effect at inception of the lease; • Leases with a term of less than 12 months as at January 1, 2019 were accounted for as short-term leases; • Leases with an underlying asset of low value are recorded as an expense and not recognized as a lease asset; and • Leases with similar characteristics were accounted for as a portfolio using a single discount rate. The cumulative effect of initial application of the standard was to recognize a $1.3 million increase to right-of-use assets ("Lease assets"), and a $1.3 million increase to lease obligations. The impact on transition is summarized below: January 1, 2019 Lease assets 1,333 Lease obligations 1,333 On transition to IFRS 16, a reconciliation of the lease assets and lease obligations recognized by the Company is as follows: Lease assets January 1, 2019 Net book value of lease assets recognized at December 31, 2018 227 Discounted using the implicit rate at January 1, 2019 212 Add: Lease assets recognized at January 1, 2019 1,121 Lease assets recognized at January 1, 2019 1,333 Lease obligations January 1, 2019 Operating lease commitment at December 31, 2018 1,144 Discounted using the implicit rate at January 1, 2019 1,121 Add: Finance lease liabilities recognized at January 1, 2019 212 Lease obligations recognized at January 1, 2019 1,333 (b) Amendments to definition of a business under IFRS 3 In October 2018, the International Accounting Standards Board (IASB) issued amendments to the definition of a business in IFRS 3 Business Combinations. These amendments are intended to assist entities to determine whether a transaction should be accounted for as a business combination or as an asset acquisition. IFRS 3 continues to adopt a market participant’s perspective to determine whether an acquired set of activities and assets is a business. The amendments include the following: • Clarify the minimum requirements for a business; • Remove the assessment of whether market participants are capable of replacing any missing elements; • Add guidance to help entities assess whether an acquired process is substantive; • Narrow the definition of a business and of outputs; and • Introduce an optional fair value concentration test. The IASB also added examples to illustrate the application of the guidance in IFRS on the definition of a business. The amendments to IFRS 3 are effective for annual reporting periods beginning on or after January 1, 2020 with early adoption permitted.

Significant Accounting Estimate

Significant Accounting Estimates, Assumptions and Judgements	12 Months Ended
	Dec. 31, 2019
Disclosure Of Initial Application Of Standards Or Interpretations [Abstract]
Significant accounting estimates, assumptions and judgements	4. Significant accounting estimates, assumptions and judgements The preparation of these consolidated financial statements in accordance with IFRS requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Judgement is used mainly in determining whether a balance or transaction should be recognized in the consolidated financial statements. Estimates and assumptions are mostly used in determining the measurement of recognized transactions and balances. However, judgements and estimates are often interrelated. Judgements, estimates and assumptions are continually evaluated and are based on factors including expectations of future events that are believed to be reasonable under the circumstances. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in future periods affected. Judgements, assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment include the following: Impairments CGU’s are defined as the lowest grouping on integrated assets that generate identifiable cash inflows that are largely independent of the cash inflows of other assets or groups of assets. The classification of assets into CGU’s requires significant judgement and interpretations with respect to the integration between assets, the existence of active markets, external users, shared infrastructures and the way in which management monitors the Company’s operations. The recoverable amounts of CGU’s and individual assets have been determined as the higher of the CGU’s or the asset’s fair value less costs of disposal and its value in use. These calculations require the use of estimates and assumptions and are subject to changes as new information becomes available including information on the likelihood of obtaining future licenses from Health Canada, demand for cannabis for recreational and medical purposes, future selling prices, expected sales volumes, discount rates and future development and operating costs. Changes in assumptions used in determining the recoverable amount could affect the carrying value of the related assets and CGU’s. Biological assets and inventory Biological assets, comprising cannabis plants, agricultural product consisting of cannabis and ornamental flowers, are measured at fair value less costs to sell up to the point of harvest. Determination of the fair values of the biological assets and the agricultural product requires the Company to make assumptions about how market participants assign fair values to these assets. These assumptions primarily relate to the level of effort required to bring the cannabis up to the point of harvest, costs to convert the harvested cannabis to finished goods, sales price, risk of loss, expected future yields from the cannabis plants and estimating values during the growth cycle. The valuation of biological assets at the point of harvest is used as the measurement basis for all cannabis-based inventory and thus any critical estimates and judgements related to the valuation of biological assets are also applicable to inventory. The valuation of work-in-progress and finished goods also requires the estimate of conversion costs incurred, which become part of the carrying amount of the inventory. The Company must also determine if the carrying value of any inventory exceeds its net realizable value, such as cases where prices have decreased, or inventory has spoiled or has otherwise been damaged. Revenue Government customers typically have a right of product return, and in some cases, the right to pricing adjustments for products that are subsequently discounted or sold for a lower price in another jurisdiction. Licensed Producers can, in some cases, have a right of product return or warranty period. The estimate of potential future returns and pricing adjustments includes the use of estimates and assumptions and are subject to change as new information becomes available. Deferred tax assets Deferred tax assets, including those arising from tax loss carry-forwards, require management to assess the likelihood that the Company will generate sufficient taxable earnings in future periods in order to utilize recognized deferred tax assets. Assumptions about the generation of future taxable profits depend on management’s estimates of future cash flows. In addition, future changes in tax laws could limit the ability of the Company to obtain tax deductions in future periods. To the extent that future cash flows and taxable income differ significantly from estimates, the ability of the Company to realize the net deferred tax assets recorded at the reporting date could be affected. Share-based compensation The fair value of share-based compensation expenses is estimated using the Black-Scholes pricing model and relies on a number of estimates, such as the expected life of the warrant, the volatility of the underlying share price, the risk-free rate of return and the estimated rate of forfeiture of warrants granted. Convertible instruments Convertible notes are compound financial instruments which are accounted for separately by their components: a financial liability and an equity instrument. The financial liability, which represents the obligation to pay coupon interest on the convertible notes in the future, is initially measured at its fair value and subsequently measured at amortized cost. The residual amount is accounted for as an equity instrument at issuance. The identification of the components of convertible notes is based on interpretations of the substance of the contractual arrangement and therefore requires judgement from management. The separation of the components affects the initial recognition of the convertible debenture at issuance and the subsequent recognition of interest on the liability component. The determination of the fair value of the liability is also based on various assumptions, including contractual future cash flows, discount rates and the presence of any derivative financial instruments. Financial obligations The financial obligation arising pursuant to a royalty agreement, requires management to make assumptions and use judgement in determining the generation of future revenues and an appropriate discount rate. Acquisitions The Company assesses whether an acquisition should be accounted for as an asset acquisition or a business combination under IFRS 3. This assessment requires management to make judgements on whether the assets acquired and liabilities assumed constitute a business as defined in IFRS 3 and if the integrated set of activities, including inputs and processes acquired, is capable of being conducted and managed as a business and the Company obtains control of the business inputs and processes. Fair value of assets acquired and liabilities assumed in a business combination The fair value of assets acquired and liabilities assumed in a business combination, including contingent consideration and goodwill, is estimated based on information available at the date of acquisition. Various valuation techniques are applied for measuring fair value including market comparables and discounted cash flows which rely on assumptions such as future selling prices, expected sales volumes, discount rates and future development and operating costs. Changes in these variables could significantly impact the carrying value of the net assets. Specific judgement is required in the identification of intangible assets.

Business acquisitions

Business acquisitions	12 Months Ended
	Dec. 31, 2019
Disclosure Of Business Combinations [Abstract]
Business acquisitions	5. Business acquisitions (a) Acquisition of Bridge Farm On February 22, 2019, the Company, through its wholly owned subsidiary, Sundial UK Limited, signed a Sale and Purchase Agreement (“SPA”) to acquire all the issued and outstanding shares of Project Seed Topco (“Bridge Farm”) a private company located in the United Kingdom of Great Britain and Northern Ireland (“UK”). Bridge Farm was acquired to expand the Company’s business to cannabidiol (“CBD”) extraction and production, subject to certain regulatory, licensing and other restrictions, to launch CBD sales in the UK. The acquisition closed on July 2, 2019. The acquisition consideration was comprised of: (i) Cash consideration in the amount of $77.0 million (£45.0 million); (ii) The issuance of 2.4 million common shares valued at $37.2 million based on the fair value of a common share of the Company on the closing date and contingent consideration of $8.4 million representing the value of incremental shares potentially issuable on the one year anniversary of the closing date; and (iii) Contingent consideration valued at $7.2 million representing the fair value of earn-out payments ranging from nil to a maximum of an additional 1.6 million common shares of the Company based on a prescribed formula based on future earnings. The Company has engaged independent valuation experts to assist in determining the fair value of certain assets acquired and liabilities assumed and related deferred income tax impacts. The fair value of the assets and liabilities acquired was as follows: July 2, 2019 Adjustments December 31, 2019 Cash 77,023 — 77,023 Issuance of common shares 37,248 — 37,248 Contingent consideration 15,630 361 15,991 129,901 361 130,262 The purchase price was allocated as follows: July 2, 2019 Adjustments December 31, 2019 Accounts receivable 7,403 — 7,403 Inventory 469 1 470 Biological assets 1,233 55 1,288 Property, plant and equipment 57,717 651 58,368 Intangible assets 25,636 (165 ) 25,471 Accounts payable (14,293 ) — (14,293 ) Long term debt (33,618 ) — (33,618 ) Lease obligations (15,567 ) 388 (15,179 ) Deferred income tax liability (3,038 ) (1,317 ) (4,355 ) Goodwill 103,959 748 104,707 129,901 361 130,262 The Company recorded adjustments to the fair value in the fourth quarter of 2019 to reflect facts and circumstances in existence at the date of the acquisition. These adjustments primarily relate to changes in preliminary valuation assumptions, including refinement of biological assets, intangible assets and deferred income tax liability based on new information that became available that existed at the date of the acquisition. All measurement period adjustments were offset to goodwill. On October 10, 2019, the earn-out payment terms whereby the sellers would be entitled to earn from nil to a maximum of an additional 1.6 million common shares based on a prescribed formula based on future earnings were replaced with the following terms: Common shares of 320,000 earned upon the commissioning of the woodfired boilers at Lay Lake Phase 2 with confirmation that grant funding would be secured; Common shares of 320,000 earned upon completion of the Clay Lake Phase 2 facility before March 30, 2020; Common shares of 320,000 earned upon completing a budget for Clay Lake Phase 3; Common shares of 320,000 earned upon the acquisition of the minority interest in Zyon Plants and Flowers Limited; Common shares of 320,000 earned upon the passage of 18 months from the amendment date During the year ended December 31, 2019, the fair value of the incremental share portion of the contingent consideration was adjusted to $27.5 million and the fair value of the earn out portion was adjusted to $5.0 million. These adjustments resulted in a loss on contingent consideration of $18.6 million. The financial statements incorporate the operations of Bridge Farm commencing July 2, 2019. During the period July 2, 2019 to December 31, 2019, the Company recorded revenues of $12.3 million and a net loss of $124.5 million relating to the operations of Bridge Farm, which includes the $100.3 million goodwill impairment noted below. Had the acquisition closed on January 1, 2019, management estimates that for the period January 1, 2019 to July 1, 2019, revenue would have increased by an additional $23.7 million and net loss would have increased by $19.5 million, In determining these amounts, management assumes the fair values on the date of acquisition would have been the same if the acquisition had occurred on January 1, 2019. (a) Bridge Farm goodwill impairment At December 31, 2019, the Company recorded a goodwill impairment of $100.3 million based on significant delays and uncertainties in the licensing and regulatory framework in the U.K. The goodwill impairment was recognized in the Bridge Farm CBD CGU and is the full amount of goodwill that was attributable to this CGU. The Bridge Farm CBD CGU is the business line focused on developing a CBD business in the U.K. The recoverable amount of the CGU was determined to be its fair value less costs of disposal and is categorized as level 3 in the fair value hierarchy. Management has determined that because the Bridge Farm acquisition was completed within the last 12 months and that the Clay Lake assets are newly constructed, the fair value less costs of disposal would not be lower than the carrying amount of the tangible assets. (b) Acquisition of Pathway Rx On March 13, 2019, the Company acquired 50% of the issued and outstanding shares of Pathway RX Inc. (“Pathway”), which was a private company. Pathway was acquired to develop cannabis-based pharmaceutical drugs to treat symptoms associated with a wide range of medical conditions. The purchase price was as follows: Issuance of common shares 2,601 Contingent consideration (i) 2,279 4,880 Contingent consideration valued at $2.3 million representing the granting of up to 280,000 warrants to purchase common shares of the Company at an exercise price of $1.81 per share, subject to the achievement of certain milestone gross revenue derived from the Pathway Royalty Activities, which has been presented on the consolidated statement of financial position as contingent consideration in the form of equity. The purchase price was allocated as follows: March 13, 2019 Adjustments December 31, 2019 Intangible assets 13,368 184 13,552 Accounts payable and accrued liabilities — (184 ) (184 ) Deferred tax liability (3,609 ) — (3,609 ) Non-controlling interest (50%) (4,879 ) — (4,879 ) 4,880 — 4,880 The shares in Pathway were acquired by issuance of 296,800 common shares of the Company at a price of $8.76 per common share to the acquired company’s existing shareholders. In conjunction with the acquisition, the Company entered into a license agreement that provides for use of Pathway’s intellectual property in exchange for: (i) A royalty of 3% of gross revenues derived from activities which use the intellectual property that is the subject matter of the license agreement (“Pathway Royalty Activities”), which royalty percentage is increased to 5% of gross revenues derived from Pathway Royalty Activities upon the achievement of certain gross revenue milestones in one calendar year; (ii) 50% of net revenues received from the Company from the sale of certain of the licensed products or the use of certain licensed intellectual property; and (iii) A fixed payment of $1.4 million, payable in quarterly installments of $87,500 over the first four years of the term of the agreement. Pathway consisted solely of intellectual property comprising the identifiable net assets of the entity. The non-controlling interest recognized at the acquisition date was recorded at their proportionate 50% share of the fair value of the identifiable net assets. Net loss attributable to the non-controlling interest for the year ended December 31, 2019 was $165.0 thousand. Subsequent to recording the purchase price allocation, the deferred tax liability was adjusted to nil with the offsetting adjustment to income tax recovery on the basis that both the Company and the acquired private company are subject to income tax under the same taxation authority. The Company recorded adjustments to the preliminary fair value to reflect facts and circumstances in existence as of the date of acquisition. These adjustments primarily related to accounts payable and accrued liabilities based on new information available that existed at the date of acquisition. These measurement adjustments were offset to the fair value of intangible assets.

Segment information

Segment information	12 Months Ended
	Dec. 31, 2019
Disclosure Of Operating Segments [Abstract]
Segment Information	6. Segment information The Company’s reportable segments are based on geographic location and nature of the underlying operations. The Cannabis segment is located in Canada and the Ornamental Flowers segment is located in the United Kingdom. Cannabis operations includes legal cultivation and distribution of cannabis products under federally regulated licenses issued by Health Canada. The ornamental flower business represents the legacy operations of Bridge Farm that were included in the acquisition and capital expansion activities. The Corporate segment includes all corporate activities and items not allocated to reportable operating segments. For the ten months ended December 31, 2018, there was only one reportable segment. The Ornamental Flower segment arose from the acquisition of Bridge Farm during the year ended December 31, 2019 (note 5a). As at December 31, 2019 Cannabis Ornamental Flowers Corporate Total Total assets 375,849 134,187 — 510,036 Total liabilities 227,024 61,814 — 288,838 Capital expenditures 110,271 27,864 — 138,135 Year ended December 31, 2019 Net revenue 63,562 12,298 — 75,860 Cost of sales 46,721 9,426 — 56,147 Gross margin before fair value adjustments 16,841 2,872 — 19,713 Change in fair value of biological assets 30,340 386 — 30,726 Change in fair value of biological assets realized through inventory sold (10,685 ) — — (10,685 ) Gross margin 36,496 3,258 — 39,754 General and administrative 35,639 5,515 3,295 44,449 Other expenses 11,417 (959 ) — 10,458 Depreciation and amortization 595 3,482 — 4,077 Share-based compensation 15,809 — 23,715 39,524 Asset impairment 162 — — 162 Goodwill impairment — 100,305 — 100,305 Loss from operations (27,126 ) (105,085 ) (27,010 ) (159,221 ) Transaction costs — — (10,069 ) (10,069 ) Finance costs (27,781 ) (417 ) — (28,198 ) Loss on financial obligation (60,308 ) — — (60,308 ) Other 8 (18,467 ) — (18,459 ) Loss before tax (115,207 ) (123,969 ) (37,079 ) (276,255 )

Accounts Receivable

Accounts Receivable	12 Months Ended
	Dec. 31, 2019
Subclassifications Of Assets Liabilities And Equities [Abstract]
Accounts receivable	7. Accounts receivable December 31, 2019 December 31, 2018 Trade receivables 24,684 209 Other receivables 2,954 2,529 27,638 2,738

Biological assets

Biological assets	12 Months Ended
	Dec. 31, 2019
Disclosure Of Reconciliation Of Changes In Biological Assets [Abstract]
Biological assets	8. Biological assets The Company’s biological assets consist of cannabis plants in various stages of vegetation, including plants which have not been harvested, and a variety of flowers in various stages of growth. The change in carrying value of biological assets are as follows: December 31, 2019 December 31, 2018 Balance, beginning of year 876 54 Increase in biological assets due to capitalized costs 62,331 2,537 Net change in fair value of biological assets 30,726 (1,280 ) Transferred to inventory upon harvest (80,991 ) (435 ) Acquisitions (note 5a) 1,288 — Foreign currency translation 79 — Balance, end of year 14,309 876 Biological assets are valued in accordance with IAS 41 and are presented at their fair value less costs to sell up to the point of harvest. This is determined using a model which estimates the expected harvest yield in grams for plants currently being cultivated, and then adjusts that amount for the expected selling price less costs to sell per gram. Cannabis plants The fair value measurements for biological assets have been categorized as Level 3 fair values based on the inputs to the valuation technique used. The Company’s method of accounting for biological assets attributes value accretion on a straight-line basis throughout the life of the biological asset from initial cloning to the point of harvest. Management believes the most significant unobservable inputs and their impact on fair value of biological assets are as follows: Assumption Input Weighted average input Effect of 10% change ($000s) December 31 2019 December 31 2018 December 31 2019 December 31 2018 Yield per square foot of growing space (1) Grams 47 45 1,183 87 Average net selling price (2) $/gram 5.47 5.25 3,021 294 After harvest cost to complete and sell $/gram 2.34 0.70 267 39 (1) Varies by strain; obtained through historical growing results or grower estimate if historical results are not available. (2) Varies by strain and sales market; obtained through average selling prices or estimated future selling prices if historical results are not available. These estimates are subject to volatility in market prices and several uncontrollable factors, which could significantly affect the fair value of biological assets in future periods. The Company estimates the harvest yields for cannabis at various stages of growth. As at December 31, 2019, it is estimated that the Company’s biological assets will yield approximately 10,455 kilograms (December 31, 2018 - 2,800 kilograms) of dry cannabis when harvested. During the year ended December 31, 2019 the Company harvested 34,012 kilograms of dry cannabis (ten months ended December 31, 2018 – 337 kilograms). The Company’s estimates are, by their nature, subject to change and differences from the anticipated yield will be reflected in the net change in fair value of biological assets in future periods. Flowers Due to the large variety of plants produced by the Company it is not possible to determine the costs to sell for each product line due to mixed trolleys being delivered to customers each day and therefore an average has been applied across all plants based on a post-wastage gross margin. The fair value measurements for biological assets have been categorized as Level 2 fair values based on inputs from the international flower market and applied to all unharvested plants at each period end.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2019
Classes Of Inventories [Abstract]
Inventory	9. Inventory December 31, 2019 December 31, 2018 Harvested cannabis 50,403 435 Cannabis supplies and consumables 8,808 799 Ornamental flowers, supplies and consumables 731 — 59,942 1,234 At December 31, 2019, the Company held 8,380 kilograms of harvested cannabis (December 31, 2018 – 303 kilograms) in inventory. During the year ended December 31, 2019, inventories of $45.8 million were recognized as an expense and included in cost of sales (ten months ended December 31, 2018 - $nil).

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2019
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	10. Property, plant and equipment Land Production facilities Equipment Right of use assets Construction in progress (“CIP”) Total Cost Balance at February 28, 2018 4,029 3,272 2,976 — 3,316 13,593 Additions 1,217 20,064 4,295 — 50,745 76,321 Dispositions — — (17 ) — — (17 ) Balance at December 31, 2018 5,246 23,336 7,254 — 54,061 89,897 Adoption of IFRS 16 — — (327 ) 1,333 — 1,006 Acquisitions (note 5a) 15,860 21,294 247 14,648 6,360 58,409 Additions 1,517 283 3,393 687 134,183 140,063 Transfers from CIP 3,406 120,724 13,603 — (137,733 ) — Dispositions (31 ) — (159 ) (700 ) — (890 ) Foreign currency translation 608 805 10 541 1,160 3,124 Balance at December 31, 2019 26,606 166,442 24,021 16,509 58,031 291,609 Accumulated amortization Balance at February 28, 2018 — 84 402 — — 486 Depreciation — 228 692 — — 920 Balance at December 31, 2018 — 312 1,094 — — 1,406 Adoption of IFRS 16 — — (100 ) — — (100 ) Depreciation 3 5,026 2,833 610 — 8,472 Impairment — — — — 162 162 Dispositions — — (130 ) (248 ) — (378 ) Foreign currency translation — 62 — 1 — 63 Balance at December 31, 2019 3 5,400 3,697 363 162 9,625 Net book value Balance at December 31, 2018 5,246 23,024 6,160 — 54,061 88,491 Balance at December 31, 2019 26,603 161,042 20,324 16,146 57,869 281,984 During the year ended December 31, 2019, $0.6 million (ten months ended December 31, 2018 - $0.8 million) in salaries and benefits was capitalized, including $0.6 million (ten months ended December 31, 2018 - $0.3 million) associated with construction in progress. In addition, a total of $1.3 million in interest associated with construction in progress was capitalized during the year ended December 31, 2019 (ten months ended December 31, 2018 - $2.0 million). Construction in progress relates to the construction of production facilities. Subsequent to December 31, 2019, the Company signed a purchase and sale agreement to sell certain non-core assets within the Cannabis segment, consisting of land, building and equipment, located in Kamloops, British Columbia, for gross proceeds of $2.1 million. The sale closed on March 27, 2020.

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2019
Disclosure Of Intangible Assets [Abstract]
Intangible assets	11. Intangible assets Brands and trademarks Patents Customer relationships Other Total Cost Balance at February 28, 2018 — — — 523 523 Balance at December 31, 2018 — — — 523 523 Additions 5,295 — — — 5,295 Acquisitions (note 5) 2,977 13,551 18,855 3,639 39,022 Foreign currency translation 114 — 723 139 976 Balance at December 31, 2019 8,386 13,551 19,578 4,301 45,816 Accumulated amortization Balance at February 28, 2018 — — — — — Impairment — — — 523 523 Balance at December 31, 2018 — — — 523 523 Depreciation 132 — 982 192 1,306 Foreign currency translation (1 ) — (6 ) (1 ) (8 ) Balance at December 31, 2019 131 — 976 714 1,821 Net book value Balance at December 31, 2018 — — — — — Balance at December 31, 2019 8,255 13,551 18,602 3,587 43,995 In addition to the intangible assets acquired through acquisitions (note 5), On May 1, 2019, the Company purchased intellectual property from Sun 8 Holdings Inc. The intellectual property acquired under this agreement consists of world-wide proprietary rights to certain cannabis product brands, including trademarks. Consideration of $5.3 million under the arrangement consisted of 480,000 common shares of the Company at a price of $11.03. The agreement includes future consideration in the form of warrants to acquire up to 1.8 million common shares at an exercise price of $0.94 per share, subject to vesting conditions contingent upon achieving minimum thresholds of revenue derived from the acquired brands or acquired cultivars over five years. The agreement also includes the following royalty payments, (i) a royalty ranging from $0.25 to $0.35 per gram of dried flower harvested from the acquired cultivars, based on harvest yields achieved, (ii) a royalty ranging from $0.05 to $0.20 per gram of cannabis (other than dried flower) from the acquired cultivars, based on the THC and CBD potency achieved, (iii) a royalty of $0.15 per gram of cannabis produced by certain third-party cultivators, and (iv) a royalty of $0.15 per gram of any cannabis product or item of merchandise sold under any of the acquired brands. Brands and trademarks relating to the intellectual property purchased from Sun 8 have a remaining useful life of 15 years. The depreciation of brands and trademarks is included in depreciation and amortization expense.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Dec. 31, 2019
Subclassifications Of Assets Liabilities And Equities [Abstract]
Accounts payable and accrued liabilities	12. Accounts payable and accrued liabilities December 31, 2019 December 31, 2018 Trade payables 20,228 11,070 Accrued and other liabilities 37,882 8,254 58,110 19,324

Debt

Debt	12 Months Ended
	Dec. 31, 2019
Borrowings [Abstract]
Debt	13. Debt Interest rate Maturity Principal December 31, 2019 December 31, 2018 Syndicated Credit Agreement (a) Syndicated facility Prime + 2.5% Aug 27, 2021 84,000 82,910 — Operating facility Prime + 2.5% Aug 27, 2021 6,000 — — Credit Facilities (b) Facility 1, 3 & 4 Prime + 2.75% Aug 16, 2020 5,000 — 32,159 Facility 5 & 7 Prime + 2.25% Aug 16, 2020 43,500 — — Term Debt Facility (c) First tranche 9.75% Jul 27, 2023 115,000 95,003 — Credit Agreement (d) 9.00% May 15, 2019 30,000 — — Loan Agreement (e) 9.50% Sep 30, 2019 10,000 — 7,000 Note Agreement (f) Feb 22, 2019 7,000 — 8,546 Promissory Note (g) 1.0% per month Mar 25, 2019 6,931 — 6,931 177,913 54,636 Current portion 177,913 22,477 Long term — 32,159 (a) Syndicated Credit Agreement December 31, 2019 Principal value of debt 84,000 Transaction costs (1,313 ) Accretion 223 82,910 On August 29, 2019, the Company entered into a Syndicated Credit Agreement with an initial $90.0 million of secured debt facilities comprised of a $84.0 million senior secured term credit facility and a $6.0 million senior secured revolving operating facility (“Syndicated Credit Agreement”). Under the terms of the agreement, the Company has the right to obtain an additional facility, on a project by project basis, from existing or additional lenders, up to a maximum of $50.0 million subject to the consent of the lenders and satisfaction of certain other conditions. Principal will be repaid in quarterly payments, beginning at the end of the Company’s first fiscal quarter following the covenant conversion date of March 31, 2020, amortized over a 10-year period, with the balance of all borrowings outstanding being due and payable in full on August 27, 2021. Interest will be incurred at either (i) prime plus a margin between 1.25% to 2.5% or (ii) the one-month bankers acceptance rate plus 1%, plus a margin between 2.75% to 4.00%. The margin level is determined based on the Company’s senior funded debt to EBITDA ratio. Interest on prime loans accrues daily and is payable monthly on the last business day of each month. The Syndicated Credit Agreement is secured by a general security agreement over all present and after acquired personal property and a first floating charge over all other present and after acquired property in Alberta, British Columbia and other Canadian jurisdictions, subject to permitted encumbrances. As at December 31, 2019, the Company was required to maintain a cash balance of $10.0 million in accordance with the financial covenants contained in the Syndicated Credit Agreement, which has been classified as restricted cash on the statement of financial position. The Company has also classified funds held in trust in support of letters of credit of $5.3 million as restricted cash. The Syndicated Credit Agreement contained an interest coverage ratio to be maintained as at the end of the quarter ended September 30, 2019, which was subsequently removed from the agreement. At December 31, 2019, the Syndicated Credit Agreement, as written, contained certain financial covenants to maintain: (i) An available cash balance to March 31, 2020; (ii) A certain interest coverage ratio as at December 31, 2019; (iii) A certain senior funded debt to EBITDA ratio as at March 31, 2020 and as at the end of every fiscal quarter thereafter; and (iv) A fixed charge coverage ratio at March 31, 2020 and as at the end of every fiscal quarter thereafter. At December 31, 2019, the Company was not in compliance with the interest coverage ratio covenant under its Syndicated Credit Agreement, which caused a cross-acceleration under its Term Debt Facility. As a result, as at December 31, 2019, the full principal amount of the Syndicated Credit Agreement and the Term Debt Facility was classified as a current liability on the Company’s statement of financial position. Subsequent to December 31, 2019, the Company has obtained a waiver under the Syndicated Credit Agreement for the December 31, 2019 interest coverage ratio covenant breach and a waiver for any breaches of the Term Debt Facility. Under the terms of the waivers, the Company has agreed that on or before April 15, 2020 it will (i) enter into a definitive purchase agreement related to the sale of Bridge Farm and (ii) enter into term sheets with each of the respective lenders under the Syndicated Credit Agreement and Term Debt Facility that sets out a financing strategy for the Company. In addition, the requirement to maintain an interest reserve cash balance of $10.0 million was removed. The $10.0 million was applied as a permanent reduction to amounts outstanding under the Syndicated Credit Agreement on March 30, 2020. The Term Debt Facility lenders have also agreed to defer a minimum of $1.2 million of the $2.8 million interest payment due April 1, 2020 to April 20, 2020. In addition, we anticipate that we will not be in compliance with the covenants under our Syndicated Credit Agreement (and, thus, our Term Debt Facility) as of March 31, 2020. Under the terms of our debt documents, we have until May 15, 2020 to deliver our financial results for the three months ended March 31, 2020 and associated compliance certification, and if we do not obtain a waiver of covenant compliance or similar relief before then, we will be in default under such agreements. We are in active dialogue with our lenders and have been able to obtain similar waivers in the past; however, there is no guarantee that we will be able to do so in the future. (b) Credit Facilities As at December 31, 2018, the Credit Facilities were comprised of the following: • Facility 1 – $29.5 million non-revolving development term out facility • Facility 3 – $5.0 million term out facility • Facility 4 – $14.0 million term out facility As per the December 19, 2018 amended and restated commitment letter (the “Commitment Letter”), on June 1, 2019, Facilities 1 and 4 were refinanced through Facilities 5 and 7, while Facility 3 remained in place. The new Facilities can be summarized as follows: • Facility 3 – $5.0 million term out facility • Facility 5 – $29.5 million non-revolving development term out facility o To be used solely for the purpose of refinancing Facility 1 • Facility 7 – $14.0 million term out facility o To be used solely for the purpose of refinancing Facility 4 o Available subject to revenue being generated from two of the three pods in cluster 1 Following the advances of Facilities 5 and 7, interest was to be incurred at prime plus 2.25%. Interest (on Facilities 3, 5 and 7) and principal (on Facilities 5 and 7 only) were to be paid in quarterly payments at the end of the Company’s first fiscal quarter following such advance, amortized over a 5-year period, with the balance of all borrowings outstanding being due and payable in full on August 16, 2020. The facilities under the Commitment Letter were secured by a general security agreement over all present and after acquired personal property and a floating charge on all lands, subject to permitted encumbrances. The Company was subject to two financial covenants under these facilities as follows: (i) The Company had to maintain a Working Capital Ratio (current assets divided by current liabilities, net of Authorized Subordinated Debt) of at least 1.15 to 1.00 until April 1, 2019 and 1.25 to1.00 on or after April 1, 2019; and (ii) Beginning with the first full quarter following June 1, 2019, the Company had to maintain a fixed charge coverage ratio of at least 1.50 to 1.00. On August 29, 2019, the Credit Facilities of $49.0 million plus accrued interest were repaid in full using a portion of the proceeds from the Syndicated Credit Agreement described in section (a) above and are no longer available to the Company. (c) Term Debt Facility December 31, 2019 Principal value of debt 115,000 Transaction costs (9,461 ) Accretion 3,397 Fair value assigned to warrants, at issuance (13,933 ) 95,003 On June 27, 2019, the Company entered into a secured credit agreement (the “Term Debt Facility”) through SGI Partnership, a newly formed wholly owned subsidiary of the Company. The Term Debt Facility is secured on a second-priority basis over all assets of the Company except for the acquired Bridge Farm assets (note 5a), which are secured on a first priority basis. The Term Debt Facility consists of two tranches totalling $159.6 million, less (i) a 6% original issue discount and (ii) upfront fees totalling up to approximately $2.4 million. The first tranche of $115.0 million, less the original issue discount and upfront fees, was advanced on June 27, 2019 to fund the acquisition of Bridge Farm described in note 5(a). The second tranche was not advanced, and the deadline to advance it has passed. Amounts advanced under the Term Debt Facility bear interest at a rate of 9.75% per annum. Principal will be repaid in quarterly payments beginning June 30, 2020 with the first instalment based on 5% of the principal outstanding and subsequent quarters based on 1.25% of principal outstanding, with the balance of all borrowings outstanding being due and payable in full on July 27, 2023. In connection with each tranche advanced, the lender is entitled to receive warrants exercisable upon the earlier of (i) the completion of an initial public offering, (ii) December 31, 2020, or (iii) a default or event of default under the Term Debt Facility or certain other specified events. The number of warrants issuable and the exercise price of such warrants issued was indexed to the Company’s share price determined at the date of the completion of an initial public offering. Prior to the completion of the initial public offering, the warrants were classified as a derivative liability measured at FVTPL. The fair value of the warrants was estimated based on the Black-Scholes option pricing model. The measurements for the warrants were categorized as Level 3 fair values based on the inputs to the valuation technique used. In August 2019, upon completion of the initial public offering, 957,225 warrants with an exercise price of $21.63 and 1,495,665 warrants with an exercise price of $20.76 were issued. The Company recorded a fair value adjustment of $2.2 million to finance expense upon reclassification from a derivative liability to equity (note 19c). The Company is subject to three financial covenants under this facility, so long as the principal amount owing under the Term Debt Facility is greater than $75 million, as follows: (i) The Company must maintain, at all times, 60% of the square footage of the existing facilities in the United Kingdom dedicated to plant production and inventory and shall achieve a minimum 20% gross margin for both the quarter ending December 31, 2019 and the March 31, 2020 on said plant business; (ii) The Company’s UK leverage ratio is defined as the ratio of outstanding amounts under the Term Debt Facility to annualized bank EBITDA related to its United Kingdom operations. The UK leverage ratio shall not exceed: • 11.0 to 1.0, calculated at the end of each financial quarter for the four financial quarters then ended, commencing for the financial quarter ending June 30, 2020 and each financial quarter thereafter until and including March 31, 2021; and • 9.0 to 1.0, calculated at the end of each financial quarter for the four financial quarters then ended, commencing for the financial quarter ending June 30, 2021 and each financial quarter thereafter. (iii) The Company’s consolidated leverage ratio is defined as the ratio of outstanding amounts under the Term Debt Facility to annualized bank EBITDA related to its consolidated operations. The consolidated leverage ratio shall not exceed: • 6.0 to 1.00, calculated at the end of each financial quarter for the four financial quarters then ended, commencing for the financial quarter ending June 30, 2020 and each financial quarter thereafter until and including March 31, 2021; and • 4.5 to 1:0, calculated at the end of each financial quarter for the four financial quarters then ended, commencing for the financial quarter ending June 30, 2021 and each financial quarter thereafter. As at December 31, 2019, the Company was in compliance with all financial covenants under the Term Debt Facility. However, because, at December 31, 2019, the Company was not in compliance with the interest coverage ratio covenant under its Syndicated Credit Agreement, the full principal amount of the Syndicated Credit Agreement and the Term Debt Facility, which was cross-accelerated, was classified as a current liability on the Company’s statement of financial position. Subsequent to December 31, 2019, the Company has obtained a waiver under the Syndicated Credit Agreement for the December 31, 2019 interest coverage ratio covenant breach and a waiver for any breaches of the Term Debt Facility. Under the terms of the waivers, the Company has agreed that on or before April 15, 2020 it will (i) enter into a definitive purchase agreement related to the sale of Bridge Farm and (ii) enter into term sheets with each of the respective lenders under the Syndicated Credit Agreement and Term Debt Facility that sets out a financing strategy for the Company. In addition, the requirement to maintain an interest reserve cash balance of $10.0 million was removed. The $10.0 million was applied as a permanent reduction to amounts outstanding under the Syndicated Credit Agreement on March 30, 2020. The Term Debt Facility lenders have also agreed to defer a minimum of $1.2 million of the $2.8 million interest payment due April 1, 2020 to April 20, 2020. (d) Credit Agreement On February 22, 2019, the Company entered into a credit agreement with a Canadian financial institution to provide a $30 million non-revolving term-loan facility (the “Credit Agreement”). The Credit Agreement was secured by a second priority general security agreement over all present and after acquired personal property and a floating charge on all lands, subject to permitted encumbrances, as well as a first priority assignment of all net proceeds from certain future equity or debt offerings. Interest was accrued at 9.00% with principal and interest repayable on or before May 15, 2019 and later extended to May 22, 2019 where principal of $30 million plus accrued interest was repaid in full. The Credit Agreement is no longer available to the Company. The Credit Agreement was subject to various non-financial covenants, with which the Company was in compliance throughout the term of the Credit Agreement. (e) Loan Agreement On April 10, 2019, the Company signed an agreement to amend the Loan Agreement by extending the maturity from May 31, 2019 to September 30, 2019. In addition, the Company secured an additional loan in the principal amount of $3.0 million for a total of $10.0 million. The new loan was subject to interest at a rate of 9.5% payable monthly with the principal amount due on September 30, 2019. The agreement required monthly confirmation that all financial covenants under the Commitment Letter described in note 13(b) have been met. On June 27, 2019 the $10 million plus accrued interest was repaid in full. The Loan Agreement is no longer available to the Company. (f) Note Agreement On February 22, 2019, the Note Agreement was repaid in full using proceeds from the Credit Facilities described in note 13(b). The repayment consisted of $7.0 million in principal plus accumulated interest and an extension fee of $1.9 million. The Note Agreement is no longer available to the Company. (g) Promissory Note The Promissory Note matured on March 25, 2019 but was extended in accordance with the terms of the agreement. The balance of $6.9 million outstanding included principal and interest which accrued from the date of extension at a rate of 1% per month and was repaid in full on June 5, 2019. The Promissory Note is no longer available to the Company.

Senior Convertible Notes

Senior Convertible Notes	12 Months Ended
	Dec. 31, 2019
Senior Convertible Notes [Abstract]
Senior Convertible Notes	14. Senior Convertible Notes December 31, 2019 Senior Convertible Notes issued 93,192 Transaction costs (2,819 ) Fair value attributable to conversion feature (40,494 ) Balance attributable to debt portion upon issuance 49,879 Accretion of note obligation 1,223 Amortization of note issue costs 93 Accrued interest 1,903 Conversion to common shares (53,098 ) Balance, end of year — In May 2019, the Company closed a private placement of 8% senior unsecured convertible notes (“Senior Convertible Notes”) for gross proceeds of $92.6 million. In July 2019, an additional $0.6 million were issued. The Senior Convertible Notes bore interest at a rate of 8% per annum, compounded monthly. The Senior Convertible Notes and any accrued interest were repayable on the earlier of five years from date of issuance, the day the Company redeems the Senior Convertible Notes on certain conditions defined in the note agreement, or the day upon which the noteholder exercise their conversion rights as defined in the agreement. $0.1 million of the senior convertible notes were issued to a director of the Company. The Senior Convertible Notes were hybrid instruments consisting of a financial liability and an embedded conversion feature. The embedded conversion feature met the definition of an embedded derivative which was separated from the host contract and accounted for separately as the economic characteristics and risks of the host contract and the embedded derivative were not closely related. The conversion feature did not contain a fixed conversion price and was only exercisable in the event of an initial public offering and at the second anniversary following the closing date. Prior to the initial public offering and the subsequent conversion, the embedded conversion feature was carried at FVTPL. On August 14, 2019, Sundial received conversion notices from all holders of the 8% convertible notes. As a result, all principal and accrued interest was converted into 6.9 million common shares at a conversion price of $13.84 representing 80% of the initial public offering price converted to Canadian dollars.

Convertible Notes

Convertible Notes	12 Months Ended
	Dec. 31, 2019
Convertible Notes [Abstract]
Convertible Notes	15. Convertible notes December 31, 2019 December 31, 2018 Balance, beginning of year 25,449 — Convertible Notes issued - liability portion — 24,531 Unrealized foreign exchange gain (209 ) — Accrued interest (152 ) 152 Accretion 2,443 594 Amortization of note issue costs 745 172 Conversion to common shares (18,139 ) — Conversion to warrants (5,947 ) — Repayments (4,190 ) Balance, end of year — 25,449 In 2018, the Company closed three separate tranches of a private placement of 12% notes for gross proceeds of $28.9 million ($22.2 million from the CAD offering and $USD 5.0 from the USD offering), convertible into units consisting of 1.6 common shares and 0.8 of one common share purchase warrant at the option of the holder for up to twelve months. The Canadian dollar denominated offering was convertible into units at a price of $3.91 per unit. The U.S. dollar denominated offering was convertible into units at a price of $3.13 USD per unit. Interest was payable at 12% per annum, payable monthly, and maturing twelve months from the date of issuance. The convertible notes were segregated into their debt and equity components using the residual value approach, with $3.2 million being allocated to equity. During the year ended December 31, 2019, principal of $21.2 million convertible notes and USD$2.5 million convertible notes were converted into equity units, at the option of the holders. Equity units issued consisted of 6.2 million common shares and 3.6 million warrants. During the year ended December 31, 2019, principal of $1.0 million convertible notes and USD$2.4 million convertible notes were repaid to unit holders.

Lease obligations

Lease obligations	12 Months Ended
	Dec. 31, 2019
Lease Liabilities [Abstract]
Lease obligations	16. Lease obligations December 31, 2019 December 31, 2018 Balance, beginning of year 214 141 Adoption of IFRS 16 1,119 — Acquisitions (note 5a) 15,179 — Liabilities incurred 674 107 Lease payments (778 ) (34 ) Liabilities disposed of (468 ) — Interest expense 444 — Foreign currency translation 565 — Balance, end of year 16,949 214 Current portion 722 44 Long-term 16,227 170 On adoption of IFRS 16, the Company recognized lease liabilities of $1.1 million in relation to corporate office space and equipment at the present value of the remaining lease payments as at January 1, 2019, and discounted using the Company’s incremental borrowing rate of 5.95% for assets over a similar term with similar security, determined in accordance with IFRS 16. The associated right-of-use assets were measured at the amount equal to the lease liabilities on January 1, 2019. The Company’s minimum lease payments are as follows: December 31, 2019 Less than one year 1,563 One to three years 3,465 Three to five years 2,071 Thereafter 22,868 Minimum lease payments 29,967 Amounts representing finance charges (13,018 ) Net minimum lease payments 16,949 The Company has short-term leases with lease terms of 12 months or less as well as low-value leases. As these costs are incurred, they are recognized as general and administrative expense. These costs were immaterial in 2019.

Financial obligations

Financial obligations	12 Months Ended
	Dec. 31, 2019
Financial Obligations [Abstract]
Financial obligations	17. Financial obligations On January 15, 2018, the Company entered into the Investment and Royalty Agreement with a company controlled by the former Executive Chairman of the Company (the “Purchaser”). The Investment and Royalty Agreement was amended on August 16, 2018. Under the amended agreement, the Purchaser agreed to provide up to $11.0 million of equity financing for the construction of a portion of the Company’s facility in Olds, Alberta. As at December 31, 2018, a total of $10.9 million had been advanced under the amended agreement and was converted into 7,149,035 common shares. The difference between the estimated fair value of the shares at the time of issue and the amount based on the price per share as outlined in the credit agreement of $8.5 million was charged to finance expense in 2018. The Investment and Royalty Agreement was subject to various non-financial covenants, with which the Company was in compliance as a December 31, 2018, except for the growing capacity covenant. This covenant required that at least 25,000 square feet of defined space at the Olds facility be dedicated exclusively to and capable of producing flower. This covenant was waived by the Purchaser for the period from August 16, 2018 to October 1, 2019, as the use of that facility space for clones and vegetation plants was determined to be a superior allocation of productive capacity. In addition, pursuant to the terms of the Investment and Royalty Agreement, the Purchaser was entitled to quarterly royalty payments calculated based on the Company’s revenue from the facilities subject to the amended agreement for each fiscal quarter multiplied by 6.5% (the “Royalty Payment”). The Royalty Payments accrued beginning October 1, 2019 and were to be paid on the first business day of every subsequent fiscal quarter until September 30, 2028. The Company had estimated the present value of these payments at December 31, 2018 to be $18.5 million assuming a discount rate of 18%. The Company used a discounted cash flow methodology to estimate the value the royalty component of the financial obligation. The material assumptions used by the Company to estimate the valuation for the royalty and held constant for the 10-year term of the royalty payments, and assuming a discount rate of 18%, were as follows: December 31, 2018 Growing space related to royalty square feet 44,403 Average yield grams/square feet 45 Total cannabis production million grams/year 12.0 Average price $/gram 5.50 On July 17, 2019, the Company issued 50,963 shares to the Company’s former Executive Chairman in consideration for advancing the remaining funds available to be advanced under the financial obligation. In addition, the Company agreed to indirectly acquire the Investment and Royalty Agreement pursuant to a purchase agreement whereby the Company would purchase all of the outstanding shares of the Purchaser from the Company’s former Executive Chairman for aggregate consideration of 3,680,000 common shares, 480,000 share purchase warrants (each exercisable for one common share at an exercise price of $15.94 for a period of three years from the date of issue) and a cash payment of $9.5 million. Upon completion of the Company’s initial public offering, the Purchaser was acquired on August 6, 2019 resulting in a loss on financial obligation of $59.6 million based on the initial public offering price of $US13.00. The cash payment of $9.5 million under the purchase agreement was paid prior to September 30, 2019.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Major Components Of Tax Expense Income [Abstract]
Income taxes	18. Income taxes The following table reconciles the expected income tax expense (recovery) at the Canadian federal and provincial statutory income tax rates to the amounts recognized in the consolidated statements of loss and comprehensive loss for the year ended December 31, 2019 and ten months ended December 31, 2018: December 31, 2019 December 31, 2018 February 28, 2018 Loss before taxes (276,255 ) (56,526 ) (12,995 ) Statutory income tax rates 26.5 % 27 % 27 % Expected income tax recovery (73,208 ) (15,262 ) (3,509 ) Non-deductible goodwill impairment 26,581 — — Non-deductible share-based compensation 10,474 1,860 1,236 Non-deductible finance expense 15,981 2,304 — Other non-deductible expenses 4,101 — — Change in tax rates 3,988 — — Deferred tax benefits not recognized 7,457 11,098 2,273 Income tax (recovery) expense (4,626 ) — — Details of the deferred tax assets (liabilities) are as follows: December 31, 2019 December 31, 2018 Deferred tax assets (liabilities): Property, plant and equipment (3,490 ) — Inventory 1,881 (333 ) Biological assets (7,170 ) (236 ) Intangible assets (7,355 ) — Non-capital losses 12,769 569 Net deferred tax asset (liability) (3,365 ) — Deferred tax assets have not been recognized for the following deductible temporary differences: December 31, 2019 December 31, 2018 Unrecognized deductible temporary differences: Property, plant and equipment — 896 Intangible assets — 4,520 Share issue costs 16,779 1,880 Financial obligations and other 1,726 18,699 Convertible notes — 594 Non-capital losses 54,472 30,074 Unrecognized deductible temporary differences 72,977 56,663 The movement in deferred income tax liability during the year is as follows: December 31, 2019 Balance, beginning of year — Acquisition of Pathway Rx 3,609 Acquisition of Bridge Farm 4,355 Recognized in profit and loss (4,626 ) Recognized in other comprehensive income 27 Balance, end of year 3,365 The Company has $99.1 million (December 31, 2018 - $32.2 million) of non-capital losses available for future periods that will expire prior to 2038-2039. The Company has £8.1 million of non-capital losses available for future periods that do not expire.

Share Capital and Warrants

Share Capital and Warrants	12 Months Ended
	Dec. 31, 2019
Share Capital And Warrants [Abstract]
Share Capital and Warrants	19. Share capital and warrants (a) Authorized The authorized capital of the Company consists of an unlimited number of voting common shares and preferred shares with no par value. On July 12, 2019, the Company approved a 1.6 to 1 share split of the Company’s issued and outstanding common shares (the “Share Split”). Each shareholder of record of the Company as of the close of business on the record date on July 22, 2019 received 1.6 common shares for each share held on such date. All references to common shares, warrants, simple warrants and performance warrants have been retrospectively adjusted to reflect the Share Split. (b) Issued and outstanding December 31, 2019 December 31, 2018 Note Number of Shares Carrying Amount Number of Shares Carrying Amount Balance, beginning of year 68,648,984 65,133 62,204,846 25,769 Initial public offering 11,000,000 189,518 — — Shares issued for assets 5,28 797,952 6,537 — — Other shares issuances 394,926 2,323 7,040,714 17,344 Shares issued to related parties 27 3,730,963 63,460 5,549,037 16,474 Share issuance costs — (12,770 ) — (310 ) Business acquisitions 5 2,696,800 39,849 — — Convertible debt - conversions 14,15 13,108,676 113,526 — — Warrants exercised 19(c) 4,551,082 21,882 558,501 2,182 Shares issued for services 20 164,080 2,320 236,277 521 RSUs exercised 20(c) 57,960 195 — — Employee warrants exercised 20 2,029,000 17,681 2,875,310 3,980 Shares repurchased 27 — — (9,815,701 ) (827 ) Balance, end of year 107,180,423 509,654 68,648,984 65,133 On August 6, 2019, the Company closed its initial public offering of 11 million common shares at a price of US$13.00 per common share (Canadian equivalent of $17.23). Gross proceeds amounted to $189.5 million. (c) Common share purchase warrants Number of Warrants Carrying Amount Balance at February 28, 2018 — — Fair value assigned to common share purchase warrants 4,211,904 3,108 Balance at December 31, 2018 4,211,904 3,108 40% Warrants reclassified from derivative liability (i) 957,225 4,122 60% Warrants reclassified from derivative liability (i) 1,495,665 11,969 Warrants issued to related parties (ii) 480,000 5,833 Warrants issued on conversion of convertible notes (iii) 3,572,274 6,731 Warrants exercised (4,551,082 ) (3,931 ) Warrants expired (662 ) (1 ) Balance at December 31, 2019 6,165,324 27,831 (i) On August 1, 2019, the 40% and 60% warrants issued as part of the term debt financing (note 13c) and initially classified as derivative liabilities as at June 30, 2019, were reclassified to equity as the number of warrants issuable and the exercise price for each tranche of warrants became fixed in conjunction with the initial public offering date. The exercise price for the 40% and 60% warrants are $21.63 and $20.76 respectively. (ii) 480,000 warrants with an exercise price of $15.94 were issued to a director of the Company in relation to the acquisition of the financial obligation (notes 17 and 27). (iii) Equity units issued upon conversion of CAD denominated convertible notes included 3,095,386 warrants with an exercise price of $4.38 and vested immediately. Equity units issued upon conversion of USD denominated notes included 476,888 warrants with an exercise price of USD$3.75 and vested immediately. During the year ended December 31, 2019, a total of 4,551,082 warrants were exercised consisting of 4,211,242 warrants exercised at a price of $3.91 for gross proceeds of $16.5 million, 307,840 exercised for gross proceeds of $1.3 million of the warrants issued upon conversion of the CAD denominated convertible notes and 32,000 warrants exercised for gross proceeds of USD$120 thousand of the warrants issued upon conversion of the USD denominated convertible notes. 662 warrants expired unexercised in April 2019. The carrying value of the exercised warrants of $3.9 million was adjusted from warrants to share capital. The following table summarizes outstanding warrants as at December 31, 2019: Warrants outstanding and exercisable Issued in relation to Weighted average exercise price Number of warrants Weighted average contractual life (years) Convertible notes (USD) USD 3.75 444,888 0.8 Convertible notes (CAD) 4.38 2,787,546 0.7 Acquisition of financial obligation 15.94 480,000 2.5 Term debt financing (60%) 20.76 1,495,665 2.6 Term debt financing (40%) 21.63 957,225 2.6 11.97 6,165,324 1.6 (a) Contributed surplus Year ended December 31 Ten months ended December 31 2019 2018 Balance, beginning of year 9,493 4,551 Share-based compensation 37,009 6,889 Warrants forfeited — (82 ) Warrants exercised (16,310 ) (1,865 ) Balance, end of year 30,192 9,493

Share-based Compensation

Share-based Compensation	12 Months Ended
	Dec. 31, 2019
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Abstract]
Share-based Compensation	20. Share-based compensation The Company has a number of equity-settled share-based compensation plans which include simple and performance warrants, stock options, restricted share units (“RSUs”) and deferred share units (“DSUs”). Further detail on each of these plans is outlined below. Subsequent to the Company’s initial public offering, the Company established the stock option, RSU and DSU plans to replace the granting of simple warrants and performance warrants. The components of share-based compensation expense are as follows: Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Simple warrants (a) 24,741 5,029 1,086 Performance warrants (a) 11,023 1,860 3,465 Stock options (b) 101 — — Restricted share units (c) 220 — — Deferred share units (c) 1,119 — — Shares issued for services 2,320 521 25 39,524 7,410 4,576 In determining the amount of share-based compensation, the Company used the Black-Scholes option pricing model to estimate the fair value of units granted during the year ended December 31, 2019 and ten months ended December 31, 2018 through application of the following assumptions: December 31, 2019 December 31, 2018 February 28, 2018 Risk-free interest rate 1.41% - 1.88% 1.65% - 2.05% 1.13% Expected life of units (years) 2 - 10 0.5 – 14 2 – 8 Expected annualized volatility 97% - 116% 80% - 106% 80% Expected dividend yield Nil Nil Nil Weighted average Black-Scholes value of each unit $0.67 - $23.55 $1.76 - $3.81 $0.52 - $2.09 Volatility was estimated by using the historical volatility of peer companies that the Company considers comparable, which have trading and volatility history. The expected life in years represents the period of time that the units granted are expected to be outstanding. The risk-free rate was based on Government of Canada bond rates of comparable duration. a) Simple and performance warrants The Company issued simple warrants and performance warrants to employees, directors and others at the discretion of the Board. Simple and performance warrants granted generally vest annually in thirds over a three-year period and expire five years after the grant date. The following table summarizes changes in the simple and performance warrants during the year ended December 31, 2019: Simple warrants outstanding Weighted average exercise price Performance warrants outstanding Weighted average exercise price Balance at December 31, 2018 6,129,866 $ 1.80 7,094,822 $ 2.04 Granted 4,795,200 6.32 723,200 12.23 Cancelled (733,866 ) 2.32 (366,400 ) 1.21 Exercised (376,200 ) 0.85 (1,652,800 ) 0.63 Balance at December 31, 2019 9,815,000 $ 4.01 5,798,822 $ 2.66 The following table summarizes changes in the simple and performance warrants during the ten months ended December 31, 2018: Simple warrants outstanding Weighted average exercise price Performance warrants outstanding Weighted average exercise price Balance at February 28, 2018 2,904,000 $ 0.82 8,125,334 $ 1.39 Granted 3,535,200 2.61 2,188,800 2.48 Cancelled (293,334 ) 0.94 (360,002 ) — Exercised (16,000 ) 0.63 (2,859,310 ) 0.71 Balance at December 31, 2018 6,129,866 $ 1.80 7,094,822 $ 2.04 The following table summarizes changes in the simple and performance warrants during the year ended February 28, 2018: Simple warrants outstanding Weighted average exercise price Performance warrants outstanding Weighted average exercise price Balance at February 28, 2017 — $ — — $ — Granted 2,904,000 0.82 8,125,334 1.39 Balance at February 28, 2018 2,904,000 $ 0.82 8,125,334 $ 1.39 The following table summarizes outstanding simple and performance warrants as at December 31, 2019: Warrants outstanding Warrants exercisable Range of exercise prices Number of warrants Weighted average exercise price Weighted average contractual life (years) Number of warrants Weighted average exercise price Weighted average contractual life (years) Simple warrants $0.63 - $0.94 4,019,000 0.68 5.62 3,635,000 0.68 5.62 $1.25 - $1.88 560,000 1.50 10.18 560,000 1.50 10.18 $2.97 - $4.53 1,232,000 3.18 5.62 848,000 3.10 5.11 $6.25 - $9.38 3,462,400 6.37 4.50 80,000 6.25 4.44 $12.50 - $37.50 541,600 18.08 7.87 9,600 21.88 9.05 9,815,000 $ 4.01 5.61 5,132,600 $ 1.29 6.02 Performance warrants $0.63 - $0.94 3,700,690 0.64 n/a 3,546,022 0.64 n/a $1.25 - $1.88 646,933 1.52 n/a 381,334 1.48 n/a $2.97 - $4.53 788,000 3.09 n/a 490,666 3.08 n/a $6.25 - $9.38 362,933 6.97 n/a 38,400 6.25 n/a $12.50 - $37.50 300,266 23.72 n/a — — n/a 5,798,822 $ 2.66 n/a 4,456,422 $ 1.02 n/a The following table summarizes outstanding simple and performance warrants as at December 31, 2018: Warrants outstanding Warrants exercisable Range of exercise prices Number of warrants Weighted average exercise price Weighted average contractual life (years) Number of warrants Weighted average exercise price Weighted average contractual life (years) Simple warrants $0.63 - $0.94 3,629,866 0.73 5.46 1,765,331 0.73 5.46 $1.25 - $1.88 880,000 1.52 11.25 — — — $2.97 - $4.53 1,331,200 3.24 6.78 328,000 2.97 6.59 $6.25 - $9.38 190,400 7.16 5.20 80,000 6.25 4.00 $12.50 - $15.63 98,400 13.87 9.46 — — — 6,129,866 $ 1.80 6.63 2,173,331 $ 1.28 5.58 Performance warrants $0.63 - $1.25 4,053,222 0.68 n/a 1,924,690 0.64 n/a $1.56 - $3.13 1,221,600 2.50 n/a 120,000 2.97 n/a $3.75 - $5.00 1,640,000 4.36 n/a — — n/a $6.25 - $21.88 180,000 8.33 n/a — — n/a 7,094,822 $ 2.04 n/a 2,044,690 $ 0.78 n/a The following table summarizes outstanding simple and performance warrants as at February 28, 2018: Warrants outstanding Warrants exercisable Range of exercise prices Number of warrants Weighted average exercise price Weighted average contractual life (years) Number of warrants Weighted average exercise price Weighted average contractual life (years) Simple warrants $0.63 2,096,000 5.26 350,400 5.26 $0.94 696,000 6.79 — — $1.25 112,000 7.51 — — 2,904,000 $ 0.82 6.20 350,400 $ 0.63 5.26 Performance warrants $0.63 5,853,333 n/a 3,432,000 n/a $0.94 210,667 n/a — n/a $1.25 210,667 n/a — n/a $1.56 - $1.88 250,667 n/a — n/a $3.75 - $5.00 1,600,000 n/a — n/a 8,125,334 $ 1.39 n/a 3,432,000 $ 0.63 n/a During the year ended December 31, 2019, the Company granted 4,795,200 simple warrants with an average exercise price of $6.32 (ten months ended December 31, 2018 – 3,535,200 simple warrants with an average exercise price of $2.61, year ended February 28, 2018 – 2,904,000 simple warrants with an average exercise price of $0.82) and 723,200 performance warrants with an average exercise price of $12.23 (ten months ended December 31, 2018 – 2,188,800 performance warrants with an average exercise price of $2.48, year ended February 28, 2018 – 8,125,334 performance warrants with an average exercise price of $1.39). During year ended December 31, 2019, 376,200 simple warrants were exercised at a weighted average price of $0.85 (ten months ended December 31, 2018 – 16,000 simple warrants were exercised at a weighted average price of $0.63, year ended February 28, 2018 - nil) and 1,652,800 performance warrants were exercised at a weighted average price of $0.63 (ten months ended December 31, 2018 – 2,859,310 performance warrants were exercised at a weighted average price of $0.71, year ended February 28, 2018 - nil). As a result of the warrant exercises, a total of $16.3 million was transferred from contributed surplus to share capital. b) Stock options The Company issues stock options to employees, directors and others at the discretion of the Board. Stock options granted generally vest annually in thirds over a three-year period and expire ten years after the grant date. The following table summarizes changes in the stock options during the year ended December 31, 2019: Stock options outstanding Weighted average exercise price Balance at December 31, 2018 — $ — Granted 623,850 4.33 Balance at December 31, 2019 623,850 $ 4.33 The following table summarizes outstanding stock options as at December 31, 2019: Stock options outstanding Stock options exercisable Range of exercise prices Number of options Weighted average exercise price Weighted average contractual life (years) Number of options Weighted average exercise price Weighted average contractual life (years) $3.12 - $5.80 373,850 3.12 9.21 22,500 3.12 4.97 $5.81 - $5.86 250,000 5.86 6.37 — — — 623,850 $ 4.33 7.97 22,500 $ 3.12 4.97 During the year ended December 31, 2019, the Company granted 623,850 stock options with an average exercise price of $4.33. c) Restricted and deferred share units RSUs are granted to employees and the vesting requirements and maximum term are at the discretion of the Board. DSUs are granted to directors and generally vest in equal quarterly instalments over a one year. RSUs and DSUs are exchangeable for an equal number of common shares. The following table summarizes changes in the RSUs and DSUs as at December 31, 2019: RSUs outstanding DSUs outstanding Balance at December 31, 2018 — — Granted 107,543 378,080 Cancelled (700 ) (7,617 ) Settled — (2,539 ) Exercised (57,960 ) — Balance at December 31, 2019 48,883 367,924

Revenue

Revenue	12 Months Ended
	Dec. 31, 2019
Revenue [Abstract]
Revenue	21. Revenue The Company’s revenue is solely from contracts with customers and is comprised of revenue from the sale of cannabis and ornamental flowers. Cannabis revenue is comprised of sales to Provincial boards that sell cannabis through their respective distribution models, sales to licensed producers for further processing, and sales to medical customers. Ornamental flower revenue is comprised of sales of ornamental flowers and herbs to customers. Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Cannabis revenue Provincial boards 13,386 — — Medical 24 — — Licensed producers 53,517 — — Cannabis revenue 66,927 — — Ornamental flower revenue 12,298 — — Gross revenue 79,225 — — (1) The Company had four major customers each with revenue in excess of 10% of total cannabis revenue. Sales to major customers totaled $40.7 million for the year ended December 31, 2019 (2018 - $nil). (2) Cannabis revenue recognized during the year ended December 31, 2019 is attributed to Canada and Ornamental flower revenue for the year ended December 31, 2019 is attributed to the United Kingdom. The Company has recognized the following receivables from contracts with customers: December 31, 2019 December 31, 2018 February 28, 2018 Receivables, included in 'trade receivables' (note 7) 24,684 209 — Receivables from contracts with customers are typically settled within 30 days. As at December 31, 2019, an impairment loss of $0.6 million has been recognized on receivables from contracts with customers (note 26).

Other Operating Expenses

Other Operating Expenses	12 Months Ended
	Dec. 31, 2019
Expense By Nature [Abstract]
Other operating expenses	22. Other operating expenses a) General and administrative expense Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Salaries and wages 17,527 3,847 859 Consulting fees 6,896 1,647 828 Office and general 10,599 1,738 495 Professional fees 5,419 877 673 Director fees 188 30 60 Other 3,820 170 229 44,449 8,309 3,144 b) Sales and marketing expense Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Marketing 3,913 1,733 1,176 Events 2,961 — — Research 199 24 — Media 1,815 623 98 8,888 2,380 1,274

Finance expense

Finance expense	12 Months Ended
	Dec. 31, 2019
Disclosure Of Finance Cost [Abstract]
Finance expense	23. Finance expense Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Cash finance expense Interest on Syndicated Credit Agreement 1,746 — — Interest on Credit Facilities 1,818 437 — Interest on Term Debt Facility 5,714 — — Interest on Senior Convertible Notes 375 — — Interest on Convertible Notes 2,574 421 — Interest on other debt 1,651 1,659 — Other finance costs 2,659 399 75 16,537 2,916 75 Non-cash finance expense Accretion 6,696 594 — Amortization of debt issue costs 1,730 172 — Interest on Senior Convertible Notes 1,903 — — Loss on derivative liabilities 1,649 — — Loss on extinguishment of debt issue costs 488 — — Other 475 151 — 12,941 917 — Less: interest capitalized relating to CIP (note 10) (1,280 ) (2,036 ) — 28,198 1,797 75

Supplemental Cash Flow Disclosu

Supplemental Cash Flow Disclosures	12 Months Ended
	Dec. 31, 2019
Supplemental Cash Flow Disclosure [Abstract]
Supplemental cash flow disclosures	24. Supplemental cash flow disclosures Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Cash provided by (used in): Accounts receivable (15,267 ) (2,469 ) 118 Biological assets 18,659 (2,102 ) — Inventory (57,985 ) (923 ) — Prepaid expenses and deposits (7,213 ) 1,072 (3,726 ) Accounts payable and accrued liabilities 18,476 14,421 4,823 Convertible notes (152 ) — — Deferred tax (115 ) — — Contingent consideration (582 ) — — Finance leases — 107 — (44,179 ) 10,106 1,215 Changes in non-cash working capital relating to: Operating (47,403 ) 1,217 910 Investing 1,077 10,282 (2,121 ) Financing 2,147 (1,393 ) 2,426 (44,179 ) 10,106 1,215 Cash interest paid 13,753 919 — The following table reconciles long-term debt to cash flows arising from financing activities: Long-term debt (1) Balance at February 28, 2017 — Cash changes: Proceeds from Note Agreement 7,000 Balance at February 28, 2018 7,000 Cash changes: Proceeds from Credit Facilities 32,159 Proceeds from other debt instruments 8,546 Non-cash changes: Promissory Note issued to repurchase shares 6,931 Balance at December 31, 2018 (note 13) 54,636 Cash changes: Proceeds from Syndicated Credit Agreement, net of costs 82,687 Repayment of Credit Facilities (32,871 ) Proceeds from Term Debt Facility, net of costs 105,539 Repayment of other debt instruments (56,173 ) Debt acquired through acquisitions 33,618 Non-cash changes: Accretion 3,030 Amortization of debt issue costs 892 Extinguishment of debt issue costs 488 Reclassification to derivative liability (13,933 ) Balance at December 31, 2019 (note 13) 177,913 (1) Long-term debt, including the current portion of long-term debt

Loss per share

Loss per share	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Loss per share	25. Loss per share Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Net loss (271,629 ) (56,526 ) (12,995 ) Weighted average shares outstanding (000s) Basic and dilutive (1) 85,750 69,203 56,922 Loss per share – basic and dilutive $ (3.17 ) $ (0.82 ) $ (0.23 ) (1) For the year ended December 31, 2019, there were 6.2 million warrants exercisable, 5.1 million simple warrants exercisable and 4.5 million performance warrants exercisable that were excluded from the calculation as the impact was anti-dilutive (ten months ended December 31, 2018 – 2.2 million simple warrants and 2.0 million performance warrants, year ended February 28, 2018 – 0.4 million simple warrants and 3.4 million performance warrants).

Financial instruments

Financial instruments	12 Months Ended
	Dec. 31, 2019
Disclosure Of Financial Instruments [Abstract]
Financial instruments	26. Financial instruments The financial instruments recognized on the consolidated statement of financial position are comprised of cash and cash equivalents, restricted cash, accounts receivable, accounts payable and accrued liabilities, long-term debt, convertible notes and contingent consideration. (a) Fair value The carrying value of cash and cash equivalents, restricted cash, accounts receivable and accounts payable and accrued liabilities approximate the fair value of the respective assets and liabilities due to the short-term nature of those instruments. Fair value measurements of long-term debt, convertible notes and contingent consideration are as follows: Fair value measurements using December 31, 2019 Carrying amount Level 1 Level 2 Level 3 Recurring measurements: Financial liabilities Long-term debt 177,913 — 177,913 — Contingent consideration 32,501 — — 32,501 Fair value measurements using December 31, 2018 Carrying amount Level 1 Level 2 Level 3 Recurring measurements: Financial liabilities Long-term debt 54,636 — 54,636 — Convertible Notes 25,449 — 25,449 — Level 1 – unadjusted quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. As at December 31, 2019, the Company did not have any financial instruments measured at Level 1 fair value. Level 2 – quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. The fair value of long-term debt approximates it carrying value as it bears a floating rate of interest (Syndicated Credit Agreement) and interest at a fixed rate of 9.75% which approximates a market rate for comparable transactions (Term Debt Facility). The convertible notes bear interest at a fixed rate of 12%, however the carrying value has been determined using an interest rate of 18% which approximates a market rate for comparable financing transactions. Level 3 – unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Contingent consideration classified as liabilities as part of the consideration paid for Bridge Farm (note 5a) is a Level 3 financial liability that is re-measured each reporting period. Contingent consideration was estimated by discounting to present value the probability-weighted contingent payments expected to be made. Assumptions used in these calculations include expected future share price, discount rate and various probability factors. The settlement of contingent consideration could differ from current estimated based on the actual results of these financial measures. • At December 31, 2019, a US$0.50 change in the expected future share price would change the earn out share portion of the contingent consideration by approximately $1.5 million and would change the additional share portion of the contingent consideration by approximately $1.9 million. There were no transfers between levels 1, 2 and 3 inputs during the period. (b) Interest rate risk management The Company is exposed to interest rate risk in that changes in market interest rates will cause fluctuations in the fair value of future cash flows. The Company is exposed to interest rate risk through its Syndicated Credit Agreement which has a variable interest rate. The Company was exposed to interest rate risk through its Credit Facilities which had a variable interest rate and were repaid in full during 2019. For the year ended December 31, 2019, a 1% increase in the prime interest rate would result in additional interest expense of $0.6 million (2018 - $47 thousand). (c) Credit risk management Credit risk is the risk of financial loss if the counterparty to a financial transaction fails to meet its obligations. The Company manages risk over its accounts receivable by issuing credit only to credit worthy counterparties. The Company considers financial instruments to have low credit risk when its credit risk rating is equivalent to investment grade. The Company assumes that the credit risk on a financial asset has increased significantly if it is outstanding past the contractual payment terms. The Company considers a financial asset to be in default when the debtor is unlikely to pay its credit obligations to the Company. The Company applies the simplified approach under IFRS 9 and has calculated ECLs based on lifetime expected credit losses, taking into consideration historical credit loss experience and financial factors specific to the debtors and general economic conditions. Impairment losses on accounts receivable recognized in profit or loss were as follows: December 31, 2019 Impairment loss on trade receivables 582 Impairment loss on other receivables 170 752 The movement in the allowance for impairment in respect of accounts receivable during the year was as follows: December 31, 2019 Balance, beginning of year — Loss allowance for accounts receivable 752 Balance, end of year 752 The maximum amount of the Company’s credit risk exposure is the carrying amounts of cash and cash equivalents and accounts receivable. The Company attempts to mitigate such exposure to its cash by investing only in financial institutions with investment grade credit ratings. During 2019, four customers of the Company accounted for more than 10% each of total revenue. (d) Foreign currency risk management The Company is exposed to risks arising from fluctuations in currency exchange rates between the Canadian dollar, Pound Sterling and United States dollar. At December 31, 2019, the Company’s primary currency exposure related to the Pound Sterling (“GBP”) and United States dollar (“USD”) balances. The following table summarizes the Company’s foreign currency exchange risk for each of the currencies indicated: As at December 31, 2019 GBP USD Cash and cash equivalents 1,418 22,088 Accounts receivable 3,071 — Accounts payable and accrued liabilities (6,254 ) (2,150 ) Net foreign exchange exposure (1,765 ) 19,938 Translation to CAD 1.7174 1.2988 CAD equivalent at period end exchange rate (3,031 ) 25,895 As at December 31, 2018 GBP USD Cash and cash equivalents — 3,148 Accounts receivable — — Accounts payable and accrued liabilities — — Net foreign exchange exposure — 3,148 Translation to CAD 1.7439 1.3642 CAD equivalent at period end exchange rate — 4,295 Based on the net foreign exchange exposure at the end of the year, if these currencies had strengthened or weakened by 10% compared to the Canadian dollar and all other variables were held constant, the after-tax earnings would have decreased or increased by approximately the following amounts: Year ended December 31 Ten months ended December 31 Pound sterling (GBP) (303 ) — United States dollar (USD) 2,590 429 Impact on profit (loss) 2,287 429 (e) Liquidity risk management Liquidity risk is the risk that the Company cannot meet its financial obligations when due. The Company manages liquidity risk by monitoring operating and growth requirements. Management believes its current capital resources and its ability to manage cash flow and working capital levels will require the Company to seek future additional financing to allow it to meet its obligations, to make debt service requirements, and to fund the other needs of its business. However, no assurance can be given that future sources of capital will be available. The ability of the Company to continue as a going concern is dependent on raising capital to fund its business plan and ultimately to attain profitable operations. Any delay or failure to complete any additional financing would have a significant negative impact on the Company’s business, results of operations and financial condition, and the Company may be forced to reduce or cease its operations or seek relief under applicable bankruptcy laws. The timing of expected cash outflows relating to financial liabilities at December 31, 2019 is as follows: Less than one year One to three years Three to five years Thereafter Total Accounts payable and accrued liabilities 58,110 — — — 58,110 Syndicated Credit Agreement (1) 84,000 — — — 84,000 Term Debt Facility (1) 115,000 — — — 115,000 Deferred consideration 32,501 — — — 32,501 Lease obligations 722 1,902 683 13,642 16,949 Balance, end of period 290,333 1,902 683 13,642 306,560 (1) At face value, excludes interest (2) The Syndicated Credit Agreement and Term Debt Facility have been classified as current in the statement of financial position, see note 13

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	27. Related Party Transactions a) Related party transactions and balances The Company has outstanding amounts receivable from and payable to related parties, including employees, directors and corporations related to those individuals. As at December 31, 2019, the Company was owed $0.2 million (December 31, 2018 - $0.5 million) from related parties and owed $1.0 million (December 31, 2018 - $0.8 million) to related parties. The amounts owing from related parties are both interest bearing and non-interest bearing and have various repayment terms. Loan Receivable Agreements On April 6, 2018, the Company issued 40,000 common shares to an officer of the Company at a fair value of $2.97, in accordance with an employment agreement. On April 6, 2018, the Company and this officer also entered into a shareholder loan agreement that provides a loan facility of up to $510 thousand to the officer. The loan bore interest at a rate of 2.5% per annum, had a term of three years, and was secured against the officer’s shareholdings in the Company. The loan was repayable in full upon the officer’s departure, a change of control of the Company or sale of the Company. As at December 31, 2018, $245 thousand had been advanced under this shareholder loan agreement. In July 2019, the loan was extinguished against performance bonuses declared in the form of salary compensation such that no amount remains outstanding under the shareholder loan agreement. The Company has entered into separate shareholder loan agreements with two (December 31, 2018 – three) employees of the Company. The loans bear interest at rates ranging from 0-1.5% per annum and are secured by the employees’ shareholdings in the Company. The loans are each repayable in full upon an employees’ departure from employment, a change of control of the Company or sale of the Company. As at December 31, 2019, $200 thousand (December 31, 2018 - $190 thousand), had been advanced under these loan agreements. On February 15, 2018, the Company and an officer entered into a shareholder loan agreement that provides for a loan of up to $200 thousand per year. The loan bore interest at a rate of 2.5% per annum and was secured by the officer’s shareholdings in the Company. The loan was repayable in full upon the officer’s departure, a change of control of the Company or sale of the Company. During 2019, $400 thousand was advanced under this loan agreement. In July 2019, the loan was extinguished against performance bonuses declared in the form of salary compensation such that no amount remains outstanding under the shareholder loan agreement. Promissory note During the ten months ended December 31, 2018, the Company entered into an agreement with a former officer of the Company to repurchase a total of 9,815,701 common shares at a weighted average price of $1.69 per common share for total consideration of $16.6 million. A balance of $6.9 million remained unpaid under the agreement and was converted to an Unsecured Subordinated Promissory Note (the “Promissory Note”) as described under note 13(g). The Promissory Note matured on March 25, 2019 but was extended in accordance with the terms of the Note. The balance of $6.9 million outstanding included principal and interest which accrued from the date of extension at a rate of 1% per month and was repaid in full on June 5, 2019. Transactions Marketing, brand research and development and promotional costs totalling $3.1 million for the year ended December 31, 2019, (ten months ended December 31, 2018 - $2.3 million, year ended February 28, 2018 - $1.0 million) were paid to a company controlled by a shareholder, officer and director of the Company. At December 31, 2019, the Company owed a balance of $0.3 million (December 31, 2018 - $0.3 million) relating to services under this contract. Land lease costs related to our Bridge Farm operations, at an annual amount of £600,000, were paid to a family member of a former executive officer. Consulting services were provided to the Company by an officer, including services related to private placements completed. For the year ended December 31, 2019, consulting and commission expenses totalled nil (ten months ended December 31, 2018 - $1.5 thousand, year ended February 28, 2018 - $399.3 thousand). The Company has two contracts with companies in which an officer (who is not considered a member of key management) of the Company maintains influence. The contracts relate to research and development services being provided to the Company and its ability to access and license certain strains of cannabis for research purposes. For the year ended December 31, 2019, the fees paid totaled $334.5 thousand (ten months ended December 31, 2018 - $229.4 thousand, year ended February 28, 2018 - $97.6 thousand). At December 31, 2019, the Company owed a balance of $60 thousand (December 31, 2018 - $19 thousand) relating to services under these contracts. A member of the Board of Directors is a partner at a law firm which provides legal services to the Company. For the year ended December 31, 2019, professional fees totalling $3.9 million (ten months ended December 31, 2018 - $0.6 million, year ended February 28, 2018 - $0.2 million) were incurred for services provided by this firm. At December 31, 2019, the Company owed $0.4 million (December 31, 2018 - $0.3 million) relating to various corporate matters and financings. During the year ended December 31, 2019, the Company entered into an agreement with an employee to acquire certain equipment for $0.9 million. During the ten months ended December 31, 2018, the Company forgave $5 thousand in debt owed by a former officer of the Company. During the ten months ended December 31, 2018, a now former officer of Sundial was paid $7 thousand with respect to accommodations for staff housing (year ended February 28, 2018 - $6 thousand). Included in the asset impairment for the year ended February 28, 2018, was $75 thousand related to farm and shop equipment that was previously purchased from the same officer. During the ten months ended December 31, 2018, a now former member of the Board of Directors provided consulting services to the Company for which she was paid nil (year ended February 28, 2018 - $29.6 thousand). In addition, director fees of nil and $60.0 thousand were paid during the respective periods. The Company also forgave $20.0 thousand in debt owed by this former member of the Board of Directors. This director resigned from the Board effective January 15, 2018. All transactions were conducted at the exchange amount agreed to between related parties. b) Compensation of key management personnel The Company considers directors and officers of the Company as key management personnel. Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Salaries and short-term benefits 3,295 1,237 320 Share-based compensation 23,715 2,414 4,173 27,010 3,651 4,493 As at December 31, 2019, $nil (December 31, 2018 - $367 thousand) was owed to the Company from key management personnel.

Capital management

Capital management	12 Months Ended
	Dec. 31, 2019
Disclosure Of Objectives Policies And Processes For Managing Capital [Abstract]
Capital management	28. Capital management The Company defines its capital as its shareholder’s equity and debt. Except as otherwise disclosed in these consolidated financial statements, there are no restrictions on the Company’s capital. The Company’s objectives with respect to the management of capital are to: • Maintain financial flexibility in order to preserve its ability to meet financial obligations; • Deploy capital to provide an appropriate investment return to its shareholders; and, • Maintain a capital structure that allows various financing alternatives to the Company as required. The Company is an early-stage company and has accumulated significant losses. Furthermore, the Company and certain of its subsidiaries have a limited operating history and a history of negative cash flow from operating activities. During the year ended December 31, 2019, the Company sourced the capital and liquidity to advance its strategic growth initiatives by way of the following capital transactions: • Completed an initial public offering of 11 million common shares for gross proceeds of $189.5 million (note 19b); • Entered a $115 million Term Debt Facility (note 13c) to fund the acquisition of Bridge Farm (note 5a), repay Bridge Farm debt and fund capital expenditures in the UK; • Issued $93.2 million of Senior Convertible Notes which were converted into common shares following the initial public offering (note 14); • Converted $21.2 million and USD$2.5 million principal number of convertible notes into equity units consisting of 6.2 million common shares and 3.6 million warrants (note 19) and; • Entered into a new $90 million Syndicated Credit Agreement whereby a portion of the proceeds were used to repay all amounts outstanding under the Credit Facilities (note 13). As disclosed in note 1, the Company’s ability to continue as a going concern is dependent upon its ability to raise additional capital, continued support from its lenders, its ability to successfully obtain or maintain licenses to produce and sell cannabis, its ability to achieve sustainable revenues and profitable operations and, in the meantime, its ability to obtain the necessary financing to meet its obligations and repay its liabilities when they become due.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Disclosure Of Commitments And Contingencies [Abstract]
Commitments and contingencies	29. Commitments and contingencies (a) Commitments The Company has entered into certain supply agreements to provide dried cannabis and cannabis products to third parties. The contracts require the provision of various amounts of dried cannabis on or before certain dates. Should the Company not deliver the product in the agreed timeframe, financial penalties apply which may be paid either in product in-kind or cash. Under these agreements, the Company has accrued financial penalties payable as at December 31, 2019 of $1.5 million (December 31, 2018 - $3.3 million). Commitments related to the license agreement with Pathway and Sun 8 have been disclosed in note 5(c) and note 11 respectively. Under employment agreements with certain management personnel, the Company has commitments to those management personnel in the event of termination of employment. (b) Contingencies From time to time, the Company is involved in various claims and legal actions which occurred in the ordinary course of operations, the losses from which, if any, are not anticipated to be material to the financial statements.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent events	30. Subsequent events The global impact of Covid-19 has resulted in significant declines in global stock markets and has contributed to a great deal of uncertainty as to the health of the global economy over the next 12 to 18 months. The Company has at least one employee at Bridge Farm who has tested positive for the COVID-19 virus and is being attended to by health professionals. Although we do not expect to close the Bridge Farm facilities, we have taken additional precautions and plan to reduce operations at Bridge Farm starting April 1, 2020. There can be no guarantee that we will not have to suspend operations at Bridge Farm for a significant period of time The impact of COVID-19 is likely to have a negative impact on the Company’s ability to raise financing in the near future or on terms favourable to the Company (see Note 1). The potential impact that Covid-19 will have on the Company’s business or financial results cannot be reasonably estimated at this time. However, any shutdowns requested or mandated by government authorities in response to the outbreak of COVID-19 that may affect the Company, its suppliers, distribution channels or customers may have a material impact to the Company’s planned operations.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounting Policies [Abstract]
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents include cash on hand, deposits held with banks and other short-term liquid investments with maturities of less than 90 days.
Restricted cash and cash equivalents	Restricted cash and cash equivalents Restricted cash is recorded as current assets representing the minimum balance required in accordance with the Syndicated Credit Agreement for interest coverage and funds held in trust by the Town of Olds, Alberta in accordance with municipal regulations related to the granting of a building permit.
Biological assets	Biological assets The Company’s biological assets consist of cannabis plants and ornamental flowers. The Company capitalizes all direct and indirect costs related to the biological transformation of the biological assets between the point of initial recognition and the point of harvest, including labour related costs, grow consumables, materials, utilities, facilities costs, depreciation and quality and testing costs. Biological assets are then recorded at fair value and consist of cannabis plants in various stages of vegetation, including cannabis clones which have not been harvested. Net unrealized changes in fair value of biological assets less cost to sell during the period are included in the results of operations for the related period. Biological assets are valued in accordance with IAS 41 and are presented at their fair values less costs to sell up to the point of harvest. The fair values are determined using a model which estimates the expected harvest yield in grams for plants currently being cultivated, and then adjusts the amount for the expected selling price less costs to sell per gram. The fair value measurements for biological assets have been categorized as Level 3 fair values based on the inputs to the valuation technique used. Our method of accounting for biological assets attributes value accretion on a straight-line basis throughout the life of the biological asset from initial cloning to the point of harvest. The estimated expected harvest yield is based on assumptions of the estimated yield per plant and the weighted average number of growing weeks completed as a percentage of total expected growing weeks as at year end. These estimates are subject to volatility in market prices and several uncontrollable factors, which could significantly affect the fair value of biological assets in future periods. Differences from the anticipated yield will be reflected in the net change in fair value of biological assets in future periods.
Inventory	Inventory Inventories of harvested cannabis are valued at the lower of cost and net realizable value. Inventories of harvested cannabis are transferred from biological assets at their fair value less cost to sell up to the point of harvest, which becomes the initial deemed cost. All subsequent direct and indirect post-harvest costs are capitalized to inventory as incurred, including labor related costs, consumables, materials, packaging supplies, utilities, facilities costs, as well as quality and testing costs. Net realizable value is determined as the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Inventories for resale and cannabis supplies and consumables are initially valued at cost and subsequently at the lower of cost and net realizable value. The valuation of biological assets at the point of harvest is used as the measurement basis for all cannabis-based inventory and, thus, any critical estimates and judgements related to the valuation of biological assets are also applicable to inventory. The valuation of work-in-progress and finished goods also requires the estimate of conversion costs incurred, which become part of the carrying amount of the inventory. We must also determine if the cost of any inventory exceeds its net realizable value, such as cases where prices have decreased, or inventory has spoiled or has otherwise been damaged.
Property, plant, and equipment	Property, plant, and equipment Property, plant and equipment are carried at cost less accumulated depreciation, less any recognized impairment losses. The cost of additions, betterments, renewals, and interest during construction is capitalized. Each part of an component of property, plant and equipment with a cost that is significant in relation to the total cost of the component is depreciated separately. When the cost of replacing a portion of a component of property and equipment is capitalized, the carrying amount of the replaced component is derecognized. Depreciation of construction in progress assets commences when the assets are ready for their intended use or when a Health Canada producer’s license is granted. The assets’ residual values and useful lives are reviewed, and adjusted as appropriate, at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are accounted for by adjusting the depreciation period or method, as appropriate, and are treated as changes in accounting estimates. Any gain or loss arising on the disposal or retirement of a component of property and equipment is determined as the difference between the sale proceeds and the carrying amount of the asset and is recognized in the consolidated statements of loss and comprehensive loss. Property, plant and equipment are depreciated as they become available for use. Buildings are not depreciated until a producer’s license is obtained. For assets available for use, depreciation is computed using the straight-line method over the estimated useful life of the assets, as described below: Land n/a Production facilities 20 years Equipment 2 to 10 years Right-of-use assets Lease term Construction in progress n/a
Intangible assets	Intangible assets Intangible assets are recorded at cost less accumulated amortization and impairment losses, if any. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Amortization of definite life intangibles is provided on a straight-line basis over their estimated useful lives, once the intangible asset is available for use, as described below. If the intangible asset is not yet available for use it will be tested for impairment on an annual basis in accordance with IAS 38. The Company’s intangible assets are comprised of the following: • Intellectual property purchased from Sun 8 Holdings Inc. consisting of world-wide proprietary rights to certain cannabis brands, including patents, copyrights and trademarks with a useful life of 15 years. • Intellectual property acquired through the acquisition of Pathway RX Inc. consisting of proprietary rights to certain technology, copyrights and trademarks with a useful life of 20 years. • Intellectual property acquired through the acquisition of Bridge Farm consisting of customer relationships and brands with useful lives of 3 to 20 years.
Impairment of assets	Impairment of assets Management assesses and continually monitors internal and external indicators of impairment relating to our assets. The assessment of indicators of impairment takes into account various factors including the likelihood of obtaining future licenses from Health Canada, the demand for cannabis for medical and adult-use purposes, the price of cannabis, and changes in market discount rates. (i) Financial assets We apply an expected credit loss, or ECL, model to all debt financial assets not held at fair value through profit and loss, or “FVTPL”, where credit losses that are expected to transpire in futures years are provided for, irrespective of whether a loss event has occurred or not as at the statement of financial position date. For trade receivables, we have applied the simplified approach under IFRS 9 and have calculated ECLs based on lifetime expected credit losses, taking into consideration historical credit loss experience and financial factors specific to the debtors and general economic conditions. ECL’s are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of the difference between the cash flows due in accordance with the contract and the cash flow we expect to receive. ECL’s are discounted at the effective interest rate of the financial asset. (ii) Non-financial assets The carrying amounts of our property, plant and equipment and intangible assets are assessed for impairment indicators at each reporting period end to determine whether there is an indication that such assets have experienced impairment. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss, if any. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s or group of assets estimated fair value less costs to sell and its value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable independent cash inflows (a cash generating unit, or CGU). Where an impairment loss is subsequently determined to have reversed, the carrying amount of the asset (or CGU) is adjusted to the revised estimate of its recoverable amount but limited to the carrying amount that would have been determined had no impairment loss been recognized for the asset (or CGU) previously. A reversal of an impairment loss is recognized immediately in the statements of comprehensive loss.
Financial instruments	Financial instruments The Company classifies the fair value of financial instruments according to the following hierarchy based on the amount of observable inputs used to value the instruments: Level 1 – unadjusted quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2 – quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Financial assets and liabilities are recognized when the Company becomes a party to the contractual provisions of the instrument. A financial asset or liability is measured initially at fair value plus, for an item not measured at FVTPL, transaction costs that are directly attributable to its acquisition or issuance. (i) Financial assets At initial recognition, a financial asset is classified and measured at: amortized cost, FVTPL or Fair Value Through Other Comprehensive Income depending on the business model and contractual cash flows of the instrument. Financial assets are derecognized when the rights to receive cash flows from the assets have expired or have been transferred and the Company has transferred substantially all risks and rewards of ownership. A substantial modification to the terms of an existing financial asset results in the derecognition of the financial asset and the recognition of a new financial asset at fair value. In the event that the modification to the terms of an existing financial asset do not result in a substantial difference in the contractual cash flows the gross carrying amount of the financial asset is recalculated and the difference resulting from the adjustment in the gross carrying amount is recognized in earnings or loss. The Company’s cash and cash equivalents, restricted cash and accounts receivable are measured at amortized cost. The Company has no financial assets measured at FVTPL or Fair Value Through Other Comprehensive Income. (ii) Financial liabilities Financial liabilities are initially measured at amortized cost or FVTPL. Accounts payable and accrued liabilities are initially recognized at the amount required to be paid less any required discount to reduce the payables to fair value. Long-term debt is recognized initially at fair value, net of any transaction costs incurred, and subsequently at amortized cost using the effective interest method. Financial liabilities are derecognized when the liability is extinguished. A substantial modification of the terms of an existing financial liability is recorded as an extinguishment of the original financial liability and the recognition of a new financial liability. The difference between the carrying amount of a financial liability extinguished and the consideration paid is recognized in earnings or loss. Where a financial liability is modified in a way that does not constitute an extinguishment, the modified cash flows are discounted at the liability’s original effective interest rate. Transaction costs paid to third parties in a modification are amortized over the remaining term of the modified debt. The Company’s accounts payable and accrued liabilities and long-term debt are measured at amortized cost. The Company’s convertible notes were designated as FVTPL upon initial recognition as the notes contained multiple embedded derivatives. The Company’s contingent consideration is designated as FVTPL.
Non-monetary transactions	Non-monetary transactions All non-monetary transactions are measured at the fair value of the asset surrendered or the asset received, whichever is more reliable, unless the transaction lacks commercial substance, or the fair value cannot be reliably established. The lack of commercial substance requirement is met when the future cash flows are expected to change significantly as a result of the transaction. When the fair value of a non-monetary transaction cannot be reliably measured, it is recorded at the carrying amount (after reduction, when appropriate, for impairment) of the asset given up, adjusted by the fair value of any monetary consideration received or given. When the asset received or the consideration given consists of shares in an actively traded market, the value of those shares will be considered fair value.
Repurchase of common shares	Repurchase of common shares The repurchase of common shares are recorded at the value of the consideration given. All common shares repurchased are cancelled. Any excess of the purchase price over the carrying amount will be charged to accumulated deficit as share repurchase premiums.
Compound financial instruments	Compound financial instruments The liability component of a compound financial instrument is recognized initially at the fair value of a similar liability which does not have an equity conversion option. The equity component is recognized initially as the difference between the fair value of the compound financial instrument taken as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to initial recognition, the liability component of a compound financial instrument is measured at amortized cost using the effective interest method. The equity component of a compound financial instrument is not re-measured subsequent to initial recognition. Interest and losses and gains relating to the financial liability are recognized in the consolidated statements of loss and comprehensive loss. On conversion, the financial liability is reclassified to equity; no gain or loss is recognized on conversion. Convertible notes are compound financial instruments which are accounted for separately by their components: a financial liability and an equity instrument. The financial liability, which represents the obligation to pay coupon interest on the convertible notes in the future, is initially measured at its fair value and subsequently measured at amortized cost. The residual amount is accounted for as an equity instrument at issuance. The identification of the components of convertible notes is based on interpretations of the substance of the contractual arrangement and therefore requires judgement from management. The determination of the fair value of the liability is also based on various assumptions, including contractual future cash flows, discount rates and the presence of any derivative financial instruments.
Revenue	Revenue Under IFRS 15, to determine the amount and timing of revenue to be recognized, we follow a five-step model: 1. Identifying the contract with a customer 2. Identifying the performance obligations 3. Determining the transaction price 4. Allocating the transaction price to the performance obligations 5. Recognizing revenue when/as performance obligations are satisfied Gross revenue from the direct sale of cannabis for a fixed price is recognized when we transfer control of the goods to the customer. The transfer of control is specific to each contract and can range from the point of delivery to a specified length of time for the customer to accept the goods. Gross revenue from the sale of ornamental flowers and herbs is recognized when we transfer control of the goods to the customer, which is at the point of delivery. For contracts that permit the customer to return goods, revenue is recognized to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur. Therefore, the amount of revenue recognized is adjusted for expected returns, which are estimated based on historical data and management’s expectation of future returns. In these circumstances, a refund liability and a right to recover returned goods asset are recognized. The right to recover returned goods asset is measured at the former carrying amount of the inventory less any expected costs to recover goods. The refund liability is included in accounts payable and accrued liabilities and the right to recover returned goods is included in inventory. The Company reviews its estimate of expected returns at each reporting date and updates the amounts of the asset and liability accordingly. Gross revenue earned in Canada includes excise taxes, which we pay as principal, but excludes duties and taxes collected on behalf of third parties. Net revenue is gross revenue less excise taxes. Gross revenue is recognized to the extent that it is highly probable that a significant reversal will not occur. Therefore, gross revenue is stated net of expected price discounts, allowances for customer returns and certain promotional activities and similar items. Generally, payment of the transaction price is due within credit terms that are consistent with industry practices, with no element of financing.
Research and development	Research and development Research costs are expensed in the period incurred. Development costs are expensed in the period incurred unless the Company believes a development project meets the generally accepted criteria for deferral and amortization of IAS 38 “Intangible Assets”. Research and development costs comprise consulting fees and license acquisition fees. No development costs have been capitalized as at December 31, 2019 or December 31, 2018.
Share-based compensation	Share-based compensation The fair value of share-based compensation expenses is estimated using the Black-Scholes pricing model and relies on a number of estimates, such as the expected life of the warrant, the volatility of the underlying share price, the risk-free rate of return and the estimated rate of forfeiture of warrants granted. Share-based compensation expense includes the expense for the issue of simple and performance warrants to employees, directors, and others at the discretion of our board of directors. Given the absence of an active trading market for the Company’s common shares prior to its initial public offering, determining the fair value of the Company’s common shares required our board of directors to make complex and subjective judgments. Our board of directors, with input from management, exercised significant judgment and considered numerous objective and subjective factors to determine the fair value of the Company’s common shares as of the date of each grant. For periods prior to January 1, 2019, the fair value of share-based compensation expense was primarily estimated using the value of the equity or convertible security issued to third parties for cash within a reasonable period of time of the grant to the employee. Subsequent to January 1, 2019, the fair value of share-based compensation expenses was estimated using the value of the equity or convertible security issued to third parties for cash within a reasonable period of time of the grant to the employee, as well as, other factors, including: the Company’s stage of development; the impact of significant corporate events, operational changes or milestones; material risks related to the business; the Company’s financial condition and operating results, including its revenue, history of net losses and levels of available capital resources; equity market conditions affecting comparable public companies; general U.S. market conditions; the likelihood and potential timing of achieving a liquidity event or completing an offering of common shares, such as an initial public offering; and the instruments involved illiquid securities of a private company. Subsequent to the Company’s IPO on August 6, 2019, the fair value of the Company’s shares is based on public trading data. In determining the amount of share-based compensation expense, the Company utilized the Black-Scholes pricing model and relies on a number of estimates, such as the expected life of the warrant, the volatility of the underlying share price, the risk-free rate of return and the estimated rate of forfeiture of warrants granted.
Income taxes	Income taxes Income taxes are recognized in the consolidated statements of loss and comprehensive loss, except to the extent that they relate to items recognized directly in equity, in which case the tax is recognized in equity. Current taxes are generally the expected income tax payable on taxable income for the reporting period, calculated using rates enacted or substantively enacted at the consolidated statements of financial position dates, and includes any adjustment to income tax payable or recoverable in respect of previous periods. Uncertain income tax positions are accounted for using the standards applicable to current income tax assets and liabilities. Liabilities and assets are recorded to the extent they are deemed to be probable. Deferred tax is recognized using the asset and liability method, based on temporary differences between financial statement carrying amounts of assets and liabilities, and their respective income tax bases. Deferred tax is determined using tax rates that have been enacted or substantively enacted by the consolidated statements of financial position date and are expected to apply when the related deferred tax asset is realized, or the deferred tax liability is settled. Deferred tax is not accounted for where it arises from initial recognition of an asset or liability in a transaction other than a business combination which, at the time of the transaction, affects neither accounting nor taxable income (loss). The amount of deferred tax recognized is based on the expected manner and timing of realization or settlement of the carrying amount of assets and liabilities. Deferred tax assets are recognized only to the extent that it is probable that future taxable income will be available for which the temporary differences can be utilized. Deferred tax assets are reviewed at each consolidated statements of financial position date and adjusted to the extent that it is no longer probable that the related tax benefit will be realized. Current tax assets and liabilities are offset when the Company has a legally enforceable right to offset the recognized amounts and intends either to settle on a net basis or to realize the asset and settle the liability simultaneously.
Business combinations	Business combinations Business combinations are accounted for using the acquisition method of accounting when the acquired assets meet the definition of a business. The acquired identifiable assets and liabilities and contingent liabilities assumed in a business combination are measured at their fair values at the acquisition date. The cost of an acquisition is measured as cash paid and the fair value of assets given, equity instruments issued and liabilities incurred or assumed at the acquisition date. Any excess of the cost of acquisition over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recorded as goodwill. If the cost of the acquisition is less than the fair value of the net assets acquired, the difference is recognized immediately in net income. Transactions costs associated with business combinations are expensed as incurred.
Goodwill	Goodwill The Company records goodwill relating to a business combination when the purchase price exceeds the fair value of the net identifiable assets and liabilities of the acquired business. The goodwill balance is assessed for impairment annually or when facts and circumstances indicate that it is impaired. Goodwill is tested for impairment at a CGU level by comparing the carrying amount to the recoverable amount, which is determined as the greater of fair value less costs of disposal and value in use. Any excess of the carrying amount over the recoverable amount is the impaired amount. The recoverable amount estimates are categorized as Level 3 according to the fair value hierarchy. Impairment charges are recognized in net income. Goodwill is reported at cost less any accumulated impairment. Goodwill impairments are not reversed.
Non-controlling Interests	Non-controlling interests The Company recognizes non-controlling interests in an acquired entity either at fair value or at the non-controlling interest’s proportionate share of the acquired entity’s net identifiable assets, determined on an acquisition-by-acquisition basis.
New accounting standards	New accounting standards The Company has adopted the following standards effective January 1, 2019: (a) IFRS 16, Leases On January 1, 2019, the Company adopted IFRS 16, “Leases” using the modified retrospective approach which replaces IAS 17 Leases, which came into effect for annual periods beginning on or after January 1, 2019. The modified retrospective approach does not require restatement of comparative financial information as it recognizes the cumulative effect on transition as an adjustment to opening retained earnings and applies the standard prospectively. Comparative information in the Company's consolidated statements of financial position, consolidated statements of loss and comprehensive loss, consolidated statements of changes in equity, and consolidated statements of cash flows has not been restated. Under the new standard, a contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company recognizes a right-of-use asset and a lease obligation at the lease commencement date. The right-of-use asset is initially measured at cost, and subsequently at cost less any accumulated depreciation and impairment losses and adjusted for certain remeasurements of the lease obligation. Depreciation is recognized on the lease asset over the shorter of the estimated useful life of the asset or the lease term. The lease obligation is initially measured at the present value of the lease payments that have not been paid at the commencement date, discounted at the rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. The lease obligation is subsequently increased by the interest cost on the lease obligation and decreased by lease payments made. Lease payments are allocated between the liability and interest expense. Interest expense is recognized on the lease obligation using the effective interest rate method and payments are applied against the lease obligation. The carrying amounts of the right-of-use assets, lease obligations, and the resulting interest and depreciation expense are based on the implicit interest rate within the lease arrangement or, if this information is unavailable, the incremental borrowing rate. Incremental borrowing rates are based on judgments including economic environment, term, and the underlying risk inherent to the asset. Impacts on Transition The lease assets were initially recognized at an amount equal to the discounted lease payments using an incremental borrowing rate of 5.95%. The adoption of IFRS 16 using the modified retrospective approach allowed the Company to use the following practical expedients in determining the opening transition adjustment: • The weighted average incremental borrowing rate in effect at January 1, 2019 was used as opposed to the rate in effect at inception of the lease; • Leases with a term of less than 12 months as at January 1, 2019 were accounted for as short-term leases; • Leases with an underlying asset of low value are recorded as an expense and not recognized as a lease asset; and • Leases with similar characteristics were accounted for as a portfolio using a single discount rate. The cumulative effect of initial application of the standard was to recognize a $1.3 million increase to right-of-use assets ("Lease assets"), and a $1.3 million increase to lease obligations. The impact on transition is summarized below: January 1, 2019 Lease assets 1,333 Lease obligations 1,333 On transition to IFRS 16, a reconciliation of the lease assets and lease obligations recognized by the Company is as follows: Lease assets January 1, 2019 Net book value of lease assets recognized at December 31, 2018 227 Discounted using the implicit rate at January 1, 2019 212 Add: Lease assets recognized at January 1, 2019 1,121 Lease assets recognized at January 1, 2019 1,333 Lease obligations January 1, 2019 Operating lease commitment at December 31, 2018 1,144 Discounted using the implicit rate at January 1, 2019 1,121 Add: Finance lease liabilities recognized at January 1, 2019 212 Lease obligations recognized at January 1, 2019 1,333 (b) Amendments to definition of a business under IFRS 3 In October 2018, the International Accounting Standards Board (IASB) issued amendments to the definition of a business in IFRS 3 Business Combinations. These amendments are intended to assist entities to determine whether a transaction should be accounted for as a business combination or as an asset acquisition. IFRS 3 continues to adopt a market participant’s perspective to determine whether an acquired set of activities and assets is a business. The amendments include the following: • Clarify the minimum requirements for a business; • Remove the assessment of whether market participants are capable of replacing any missing elements; • Add guidance to help entities assess whether an acquired process is substantive; • Narrow the definition of a business and of outputs; and • Introduce an optional fair value concentration test. The IASB also added examples to illustrate the application of the guidance in IFRS on the definition of a business. The amendments to IFRS 3 are effective for annual reporting periods beginning on or after January 1, 2020 with early adoption permitted.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Basis Of Presentation [Abstract]
Summary of Subsidiaries	Subsidiaries Jurisdiction of incorporation Percentage ownership Sprout Technologies Inc. Alberta, Canada 100 % KamCan Products Inc. British Columbia, Canada 100 % 2011296 Alberta Inc. Alberta, Canada 100 % Sundial Deutschland GmbH Germany 100 % Sundial Portugal, Unipessoal LDA Portugal 100 % Pathway Rx Inc. Alberta, Canada 50 % 2082033 Alberta Ltd. Alberta, Canada 100 % SGI Managing Partner Inc. Alberta, Canada 100 % SGI Partnership Alberta, Canada 99.99 % Sundial UK Limited England and Wales 100 % Project Seed Topco England and Wales 100 % Project Seed Bidco England and Wales 100 % Bridge Farm Nurseries Limited England and Wales 100 % Neame Lea Nursery Limited England and Wales 100 % Neame Lea Marketing Limited England and Wales 100 % Neame Lea Fresh Limited England and Wales 100 % Zyon UK Flowers and Plants Limited England and Wales 100 %

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounting Policies [Abstract]
Summary of Estimated Use Full Life of Asset	For assets available for use, depreciation is computed using the straight-line method over the estimated useful life of the assets, as described below: Land n/a Production facilities 20 years Equipment 2 to 10 years Right-of-use assets Lease term Construction in progress n/a
Summary of Right-of-use Assets Increase Lease Obligations	The cumulative effect of initial application of the standard was to recognize a $1.3 million increase to right-of-use assets ("Lease assets"), and a $1.3 million increase to lease obligations. The impact on transition is summarized below: January 1, 2019 Lease assets 1,333 Lease obligations 1,333 On transition to IFRS 16, a reconciliation of the lease assets and lease obligations recognized by the Company is as follows: Lease assets January 1, 2019 Net book value of lease assets recognized at December 31, 2018 227 Discounted using the implicit rate at January 1, 2019 212 Add: Lease assets recognized at January 1, 2019 1,121 Lease assets recognized at January 1, 2019 1,333 Lease obligations January 1, 2019 Operating lease commitment at December 31, 2018 1,144 Discounted using the implicit rate at January 1, 2019 1,121 Add: Finance lease liabilities recognized at January 1, 2019 212 Lease obligations recognized at January 1, 2019 1,333

Business acquisitions (Tables)

Business acquisitions (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Business Combinations [Line Items]
Summary of Fair Value of Assets and Liabilities Acquired	The purchase price was as follows: Issuance of common shares 2,601 Contingent consideration (i) 2,279 4,880 Contingent consideration valued at $2.3 million representing the granting of up to 280,000 warrants to purchase common shares of the Company at an exercise price of $1.81 per share, subject to the achievement of certain milestone gross revenue derived from the Pathway Royalty Activities, which has been presented on the consolidated statement of financial position as contingent consideration in the form of equity.
Pathway Rx Inc
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Price Allocated	The purchase price was allocated as follows: March 13, 2019 Adjustments December 31, 2019 Intangible assets 13,368 184 13,552 Accounts payable and accrued liabilities — (184 ) (184 ) Deferred tax liability (3,609 ) — (3,609 ) Non-controlling interest (50%) (4,879 ) — (4,879 ) 4,880 — 4,880
Sundial U K Limited | Bridge Farm
Disclosure Of Business Combinations [Line Items]
Summary of Fair Value of Assets and Liabilities Acquired	The fair value of the assets and liabilities acquired was as follows: July 2, 2019 Adjustments December 31, 2019 Cash 77,023 — 77,023 Issuance of common shares 37,248 — 37,248 Contingent consideration 15,630 361 15,991 129,901 361 130,262
Summary of Purchase Price Allocated	The purchase price was allocated as follows: July 2, 2019 Adjustments December 31, 2019 Accounts receivable 7,403 — 7,403 Inventory 469 1 470 Biological assets 1,233 55 1,288 Property, plant and equipment 57,717 651 58,368 Intangible assets 25,636 (165 ) 25,471 Accounts payable (14,293 ) — (14,293 ) Long term debt (33,618 ) — (33,618 ) Lease obligations (15,567 ) 388 (15,179 ) Deferred income tax liability (3,038 ) (1,317 ) (4,355 ) Goodwill 103,959 748 104,707 129,901 361 130,262

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Operating Segments [Abstract]
Summary of Segment Information	Error extracting Word contentError extracting Word content As at December 31, 2019 Cannabis Ornamental Flowers Corporate Total Total assets 375,849 134,187 — 510,036 Total liabilities 227,024 61,814 — 288,838 Capital expenditures 110,271 27,864 — 138,135 Year ended December 31, 2019 Net revenue 63,562 12,298 — 75,860 Cost of sales 46,721 9,426 — 56,147 Gross margin before fair value adjustments 16,841 2,872 — 19,713 Change in fair value of biological assets 30,340 386 — 30,726 Change in fair value of biological assets realized through inventory sold (10,685 ) — — (10,685 ) Gross margin 36,496 3,258 — 39,754 General and administrative 35,639 5,515 3,295 44,449 Other expenses 11,417 (959 ) — 10,458 Depreciation and amortization 595 3,482 — 4,077 Share-based compensation 15,809 — 23,715 39,524 Asset impairment 162 — — 162 Goodwill impairment — 100,305 — 100,305 Loss from operations (27,126 ) (105,085 ) (27,010 ) (159,221 ) Transaction costs — — (10,069 ) (10,069 ) Finance costs (27,781 ) (417 ) — (28,198 ) Loss on financial obligation (60,308 ) — — (60,308 ) Other 8 (18,467 ) — (18,459 ) Loss before tax (115,207 ) (123,969 ) (37,079 ) (276,255 )

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2019
Subclassifications Of Assets Liabilities And Equities [Abstract]
Summary of Accounts Receivable	December 31, 2019 December 31, 2018 Trade receivables 24,684 209 Other receivables 2,954 2,529 27,638 2,738

Biological Assets (Tables)

Biological Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Changes In Biological Assets [Abstract]
Summary of Change in Carrying Value of Biological Assets	The Company’s biological assets consist of cannabis plants in various stages of vegetation, including plants which have not been harvested, and a variety of flowers in various stages of growth. The change in carrying value of biological assets are as follows: December 31, 2019 December 31, 2018 Balance, beginning of year 876 54 Increase in biological assets due to capitalized costs 62,331 2,537 Net change in fair value of biological assets 30,726 (1,280 ) Transferred to inventory upon harvest (80,991 ) (435 ) Acquisitions (note 5a) 1,288 — Foreign currency translation 79 — Balance, end of year 14,309 876
Summary of Significant Unobservable Inputs and Impact on Fair Value of Biological Assets	Management believes the most significant unobservable inputs and their impact on fair value of biological assets are as follows: Assumption Input Weighted average input Effect of 10% change ($000s) December 31 2019 December 31 2018 December 31 2019 December 31 2018 Yield per square foot of growing space (1) Grams 47 45 1,183 87 Average net selling price (2) $/gram 5.47 5.25 3,021 294 After harvest cost to complete and sell $/gram 2.34 0.70 267 39 (1) Varies by strain; obtained through historical growing results or grower estimate if historical results are not available. (2) Varies by strain and sales market; obtained through average selling prices or estimated future selling prices if historical results are not available.

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2019
Classes Of Inventories [Abstract]
Summary of Inventories	December 31, 2019 December 31, 2018 Harvested cannabis 50,403 435 Cannabis supplies and consumables 8,808 799 Ornamental flowers, supplies and consumables 731 — 59,942 1,234

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property Plant And Equipment [Abstract]
Schedule of Property Plant and Equipment	Land Production facilities Equipment Right of use assets Construction in progress (“CIP”) Total Cost Balance at February 28, 2018 4,029 3,272 2,976 — 3,316 13,593 Additions 1,217 20,064 4,295 — 50,745 76,321 Dispositions — — (17 ) — — (17 ) Balance at December 31, 2018 5,246 23,336 7,254 — 54,061 89,897 Adoption of IFRS 16 — — (327 ) 1,333 — 1,006 Acquisitions (note 5a) 15,860 21,294 247 14,648 6,360 58,409 Additions 1,517 283 3,393 687 134,183 140,063 Transfers from CIP 3,406 120,724 13,603 — (137,733 ) — Dispositions (31 ) — (159 ) (700 ) — (890 ) Foreign currency translation 608 805 10 541 1,160 3,124 Balance at December 31, 2019 26,606 166,442 24,021 16,509 58,031 291,609 Accumulated amortization Balance at February 28, 2018 — 84 402 — — 486 Depreciation — 228 692 — — 920 Balance at December 31, 2018 — 312 1,094 — — 1,406 Adoption of IFRS 16 — — (100 ) — — (100 ) Depreciation 3 5,026 2,833 610 — 8,472 Impairment — — — — 162 162 Dispositions — — (130 ) (248 ) — (378 ) Foreign currency translation — 62 — 1 — 63 Balance at December 31, 2019 3 5,400 3,697 363 162 9,625 Net book value Balance at December 31, 2018 5,246 23,024 6,160 — 54,061 88,491 Balance at December 31, 2019 26,603 161,042 20,324 16,146 57,869 281,984

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Intangible Assets [Abstract]
Summary of Reconciliation of Changes in Intangible Assets and Goodwill	Brands and trademarks Patents Customer relationships Other Total Cost Balance at February 28, 2018 — — — 523 523 Balance at December 31, 2018 — — — 523 523 Additions 5,295 — — — 5,295 Acquisitions (note 5) 2,977 13,551 18,855 3,639 39,022 Foreign currency translation 114 — 723 139 976 Balance at December 31, 2019 8,386 13,551 19,578 4,301 45,816 Accumulated amortization Balance at February 28, 2018 — — — — — Impairment — — — 523 523 Balance at December 31, 2018 — — — 523 523 Depreciation 132 — 982 192 1,306 Foreign currency translation (1 ) — (6 ) (1 ) (8 ) Balance at December 31, 2019 131 — 976 714 1,821 Net book value Balance at December 31, 2018 — — — — — Balance at December 31, 2019 8,255 13,551 18,602 3,587 43,995

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Subclassifications Of Assets Liabilities And Equities [Abstract]
Summary of Accounts Payable and Accrued Liabilities	December 31, 2019 December 31, 2018 Trade payables 20,228 11,070 Accrued and other liabilities 37,882 8,254 58,110 19,324

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2019
Borrowings [Abstract]
Summary of Debt	Interest rate Maturity Principal December 31, 2019 December 31, 2018 Syndicated Credit Agreement (a) Syndicated facility Prime + 2.5% Aug 27, 2021 84,000 82,910 — Operating facility Prime + 2.5% Aug 27, 2021 6,000 — — Credit Facilities (b) Facility 1, 3 & 4 Prime + 2.75% Aug 16, 2020 5,000 — 32,159 Facility 5 & 7 Prime + 2.25% Aug 16, 2020 43,500 — — Term Debt Facility (c) First tranche 9.75% Jul 27, 2023 115,000 95,003 — Credit Agreement (d) 9.00% May 15, 2019 30,000 — — Loan Agreement (e) 9.50% Sep 30, 2019 10,000 — 7,000 Note Agreement (f) Feb 22, 2019 7,000 — 8,546 Promissory Note (g) 1.0% per month Mar 25, 2019 6,931 — 6,931 177,913 54,636 Current portion 177,913 22,477 Long term — 32,159
Summary of Syndicated Credit Agreement	(a) Syndicated Credit Agreement December 31, 2019 Principal value of debt 84,000 Transaction costs (1,313 ) Accretion 223 82,910
Summary of Term Debt Facility	December 31, 2019 Principal value of debt 115,000 Transaction costs (9,461 ) Accretion 3,397 Fair value assigned to warrants, at issuance (13,933 ) 95,003

Senior Convertible notes (Table

Senior Convertible notes (Table)	12 Months Ended
	Dec. 31, 2019
Senior Convertible Notes [Abstract]
Summary of Senior Convertible Notes	December 31, 2019 Senior Convertible Notes issued 93,192 Transaction costs (2,819 ) Fair value attributable to conversion feature (40,494 ) Balance attributable to debt portion upon issuance 49,879 Accretion of note obligation 1,223 Amortization of note issue costs 93 Accrued interest 1,903 Conversion to common shares (53,098 ) Balance, end of year —

Convertible Notes (Tables)

Convertible Notes (Tables)	12 Months Ended
	Dec. 31, 2019
Convertible Notes [Abstract]
Schedule of Convertible Notes	December 31, 2019 December 31, 2018 Balance, beginning of year 25,449 — Convertible Notes issued - liability portion — 24,531 Unrealized foreign exchange gain (209 ) — Accrued interest (152 ) 152 Accretion 2,443 594 Amortization of note issue costs 745 172 Conversion to common shares (18,139 ) — Conversion to warrants (5,947 ) — Repayments (4,190 ) Balance, end of year — 25,449

Lease obligations (Tables)

Lease obligations (Tables)	12 Months Ended
	Dec. 31, 2019
Lease Liabilities [Abstract]
Summary of Lease Obligations	December 31, 2019 December 31, 2018 Balance, beginning of year 214 141 Adoption of IFRS 16 1,119 — Acquisitions (note 5a) 15,179 — Liabilities incurred 674 107 Lease payments (778 ) (34 ) Liabilities disposed of (468 ) — Interest expense 444 — Foreign currency translation 565 — Balance, end of year 16,949 214 Current portion 722 44 Long-term 16,227 170
Summary of Minimum Lease Payments	The Company’s minimum lease payments are as follows: December 31, 2019 Less than one year 1,563 One to three years 3,465 Three to five years 2,071 Thereafter 22,868 Minimum lease payments 29,967 Amounts representing finance charges (13,018 ) Net minimum lease payments 16,949

Financial Obligations (Tables)

Financial Obligations (Tables)	12 Months Ended
	Dec. 31, 2019
Financial Obligations [Abstract]
Summary of Valuation of Royalty Payments	The Company used a discounted cash flow methodology to estimate the value the royalty component of the financial obligation. The material assumptions used by the Company to estimate the valuation for the royalty and held constant for the 10-year term of the royalty payments, and assuming a discount rate of 18%, were as follows: December 31, 2018 Growing space related to royalty square feet 44,403 Average yield grams/square feet 45 Total cannabis production million grams/year 12.0 Average price $/gram 5.50

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Major Components Of Tax Expense Income [Abstract]
Summary of Income Tax Expense (Recovery)	The following table reconciles the expected income tax expense (recovery) at the Canadian federal and provincial statutory income tax rates to the amounts recognized in the consolidated statements of loss and comprehensive loss for the year ended December 31, 2019 and ten months ended December 31, 2018: December 31, 2019 December 31, 2018 February 28, 2018 Loss before taxes (276,255 ) (56,526 ) (12,995 ) Statutory income tax rates 26.5 % 27 % 27 % Expected income tax recovery (73,208 ) (15,262 ) (3,509 ) Non-deductible goodwill impairment 26,581 — — Non-deductible share-based compensation 10,474 1,860 1,236 Non-deductible finance expense 15,981 2,304 — Other non-deductible expenses 4,101 — — Change in tax rates 3,988 — — Deferred tax benefits not recognized 7,457 11,098 2,273 Income tax (recovery) expense (4,626 ) — —
Summary of Deferred Tax Assets (Liabilities)	Details of the deferred tax assets (liabilities) are as follows: December 31, 2019 December 31, 2018 Deferred tax assets (liabilities): Property, plant and equipment (3,490 ) — Inventory 1,881 (333 ) Biological assets (7,170 ) (236 ) Intangible assets (7,355 ) — Non-capital losses 12,769 569 Net deferred tax asset (liability) (3,365 ) —
Summary of Unrecognized Deductible Temporary Differences	Deferred tax assets have not been recognized for the following deductible temporary differences: December 31, 2019 December 31, 2018 Unrecognized deductible temporary differences: Property, plant and equipment — 896 Intangible assets — 4,520 Share issue costs 16,779 1,880 Financial obligations and other 1,726 18,699 Convertible notes — 594 Non-capital losses 54,472 30,074 Unrecognized deductible temporary differences 72,977 56,663
Summary of Movement in Deferred Income Tax Liability	The movement in deferred income tax liability during the year is as follows: December 31, 2019 Balance, beginning of year — Acquisition of Pathway Rx 3,609 Acquisition of Bridge Farm 4,355 Recognized in profit and loss (4,626 ) Recognized in other comprehensive income 27 Balance, end of year 3,365

Share Capital and Warrants (Tab

Share Capital and Warrants (Tables)	12 Months Ended
	Dec. 31, 2019
Share Capital And Warrants [Abstract]
Summary of Issued and Outstanding	(b) Issued and outstanding December 31, 2019 December 31, 2018 Note Number of Shares Carrying Amount Number of Shares Carrying Amount Balance, beginning of year 68,648,984 65,133 62,204,846 25,769 Initial public offering 11,000,000 189,518 — — Shares issued for assets 5,28 797,952 6,537 — — Other shares issuances 394,926 2,323 7,040,714 17,344 Shares issued to related parties 27 3,730,963 63,460 5,549,037 16,474 Share issuance costs — (12,770 ) — (310 ) Business acquisitions 5 2,696,800 39,849 — — Convertible debt - conversions 14,15 13,108,676 113,526 — — Warrants exercised 19(c) 4,551,082 21,882 558,501 2,182 Shares issued for services 20 164,080 2,320 236,277 521 RSUs exercised 20(c) 57,960 195 — — Employee warrants exercised 20 2,029,000 17,681 2,875,310 3,980 Shares repurchased 27 — — (9,815,701 ) (827 ) Balance, end of year 107,180,423 509,654 68,648,984 65,133
Summary of Common Share Purchase Warrants	(c) Common share purchase warrants Number of Warrants Carrying Amount Balance at February 28, 2018 — — Fair value assigned to common share purchase warrants 4,211,904 3,108 Balance at December 31, 2018 4,211,904 3,108 40% Warrants reclassified from derivative liability (i) 957,225 4,122 60% Warrants reclassified from derivative liability (i) 1,495,665 11,969 Warrants issued to related parties (ii) 480,000 5,833 Warrants issued on conversion of convertible notes (iii) 3,572,274 6,731 Warrants exercised (4,551,082 ) (3,931 ) Warrants expired (662 ) (1 ) Balance at December 31, 2019 6,165,324 27,831 (i) On August 1, 2019, the 40% and 60% warrants issued as part of the term debt financing (note 13c) and initially classified as derivative liabilities as at June 30, 2019, were reclassified to equity as the number of warrants issuable and the exercise price for each tranche of warrants became fixed in conjunction with the initial public offering date. The exercise price for the 40% and 60% warrants are $21.63 and $20.76 respectively. (ii) 480,000 warrants with an exercise price of $15.94 were issued to a director of the Company in relation to the acquisition of the financial obligation (notes 17 and 27). (iii) Equity units issued upon conversion of CAD denominated convertible notes included 3,095,386 warrants with an exercise price of $4.38 and vested immediately. Equity units issued upon conversion of USD denominated notes included 476,888 warrants with an exercise price of USD$3.75 and vested immediately.
Summary of Outstanding Warrants	The following table summarizes outstanding warrants as at December 31, 2019: Warrants outstanding and exercisable Issued in relation to Weighted average exercise price Number of warrants Weighted average contractual life (years) Convertible notes (USD) USD 3.75 444,888 0.8 Convertible notes (CAD) 4.38 2,787,546 0.7 Acquisition of financial obligation 15.94 480,000 2.5 Term debt financing (60%) 20.76 1,495,665 2.6 Term debt financing (40%) 21.63 957,225 2.6 11.97 6,165,324 1.6
Summary of Contributed Surplus	(a) Contributed surplus Year ended December 31 Ten months ended December 31 2019 2018 Balance, beginning of year 9,493 4,551 Share-based compensation 37,009 6,889 Warrants forfeited — (82 ) Warrants exercised (16,310 ) (1,865 ) Balance, end of year 30,192 9,493

Share-based Compensation (Table

Share-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Abstract]
Components of Share-based Compensation Expense	The components of share-based compensation expense are as follows: Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Simple warrants (a) 24,741 5,029 1,086 Performance warrants (a) 11,023 1,860 3,465 Stock options (b) 101 — — Restricted share units (c) 220 — — Deferred share units (c) 1,119 — — Shares issued for services 2,320 521 25 39,524 7,410 4,576
Black-Scholes Option Pricing Model to Estimate the Fair Value of Units Granted	In determining the amount of share-based compensation, the Company used the Black-Scholes option pricing model to estimate the fair value of units granted during the year ended December 31, 2019 and ten months ended December 31, 2018 through application of the following assumptions: December 31, 2019 December 31, 2018 February 28, 2018 Risk-free interest rate 1.41% - 1.88% 1.65% - 2.05% 1.13% Expected life of units (years) 2 - 10 0.5 – 14 2 – 8 Expected annualized volatility 97% - 116% 80% - 106% 80% Expected dividend yield Nil Nil Nil Weighted average Black-Scholes value of each unit $0.67 - $23.55 $1.76 - $3.81 $0.52 - $2.09
Summary of Changes in Simple and Performance Warrants	The following table summarizes changes in the simple and performance warrants during the year ended December 31, 2019: Simple warrants outstanding Weighted average exercise price Performance warrants outstanding Weighted average exercise price Balance at December 31, 2018 6,129,866 $ 1.80 7,094,822 $ 2.04 Granted 4,795,200 6.32 723,200 12.23 Cancelled (733,866 ) 2.32 (366,400 ) 1.21 Exercised (376,200 ) 0.85 (1,652,800 ) 0.63 Balance at December 31, 2019 9,815,000 $ 4.01 5,798,822 $ 2.66 The following table summarizes changes in the simple and performance warrants during the ten months ended December 31, 2018: Simple warrants outstanding Weighted average exercise price Performance warrants outstanding Weighted average exercise price Balance at February 28, 2018 2,904,000 $ 0.82 8,125,334 $ 1.39 Granted 3,535,200 2.61 2,188,800 2.48 Cancelled (293,334 ) 0.94 (360,002 ) — Exercised (16,000 ) 0.63 (2,859,310 ) 0.71 Balance at December 31, 2018 6,129,866 $ 1.80 7,094,822 $ 2.04 The following table summarizes changes in the simple and performance warrants during the year ended February 28, 2018: Simple warrants outstanding Weighted average exercise price Performance warrants outstanding Weighted average exercise price Balance at February 28, 2017 — $ — — $ — Granted 2,904,000 0.82 8,125,334 1.39 Balance at February 28, 2018 2,904,000 $ 0.82 8,125,334 $ 1.39
Summarizes Outstanding Simple and Performance Warrants	The following table summarizes outstanding simple and performance warrants as at December 31, 2019: Warrants outstanding Warrants exercisable Range of exercise prices Number of warrants Weighted average exercise price Weighted average contractual life (years) Number of warrants Weighted average exercise price Weighted average contractual life (years) Simple warrants $0.63 - $0.94 4,019,000 0.68 5.62 3,635,000 0.68 5.62 $1.25 - $1.88 560,000 1.50 10.18 560,000 1.50 10.18 $2.97 - $4.53 1,232,000 3.18 5.62 848,000 3.10 5.11 $6.25 - $9.38 3,462,400 6.37 4.50 80,000 6.25 4.44 $12.50 - $37.50 541,600 18.08 7.87 9,600 21.88 9.05 9,815,000 $ 4.01 5.61 5,132,600 $ 1.29 6.02 Performance warrants $0.63 - $0.94 3,700,690 0.64 n/a 3,546,022 0.64 n/a $1.25 - $1.88 646,933 1.52 n/a 381,334 1.48 n/a $2.97 - $4.53 788,000 3.09 n/a 490,666 3.08 n/a $6.25 - $9.38 362,933 6.97 n/a 38,400 6.25 n/a $12.50 - $37.50 300,266 23.72 n/a — — n/a 5,798,822 $ 2.66 n/a 4,456,422 $ 1.02 n/a The following table summarizes outstanding simple and performance warrants as at December 31, 2018: Warrants outstanding Warrants exercisable Range of exercise prices Number of warrants Weighted average exercise price Weighted average contractual life (years) Number of warrants Weighted average exercise price Weighted average contractual life (years) Simple warrants $0.63 - $0.94 3,629,866 0.73 5.46 1,765,331 0.73 5.46 $1.25 - $1.88 880,000 1.52 11.25 — — — $2.97 - $4.53 1,331,200 3.24 6.78 328,000 2.97 6.59 $6.25 - $9.38 190,400 7.16 5.20 80,000 6.25 4.00 $12.50 - $15.63 98,400 13.87 9.46 — — — 6,129,866 $ 1.80 6.63 2,173,331 $ 1.28 5.58 Performance warrants $0.63 - $1.25 4,053,222 0.68 n/a 1,924,690 0.64 n/a $1.56 - $3.13 1,221,600 2.50 n/a 120,000 2.97 n/a $3.75 - $5.00 1,640,000 4.36 n/a — — n/a $6.25 - $21.88 180,000 8.33 n/a — — n/a 7,094,822 $ 2.04 n/a 2,044,690 $ 0.78 n/a The following table summarizes outstanding simple and performance warrants as at February 28, 2018: Warrants outstanding Warrants exercisable Range of exercise prices Number of warrants Weighted average exercise price Weighted average contractual life (years) Number of warrants Weighted average exercise price Weighted average contractual life (years) Simple warrants $0.63 2,096,000 5.26 350,400 5.26 $0.94 696,000 6.79 — — $1.25 112,000 7.51 — — 2,904,000 $ 0.82 6.20 350,400 $ 0.63 5.26 Performance warrants $0.63 5,853,333 n/a 3,432,000 n/a $0.94 210,667 n/a — n/a $1.25 210,667 n/a — n/a $1.56 - $1.88 250,667 n/a — n/a $3.75 - $5.00 1,600,000 n/a — n/a 8,125,334 $ 1.39 n/a 3,432,000 $ 0.63 n/a
Summary of Changes in Stock Options	The following table summarizes changes in the stock options during the year ended December 31, 2019: Stock options outstanding Weighted average exercise price Balance at December 31, 2018 — $ — Granted 623,850 4.33 Balance at December 31, 2019 623,850 $ 4.33
Summary of Outstanding Stock Options	The following table summarizes outstanding stock options as at December 31, 2019: Stock options outstanding Stock options exercisable Range of exercise prices Number of options Weighted average exercise price Weighted average contractual life (years) Number of options Weighted average exercise price Weighted average contractual life (years) $3.12 - $5.80 373,850 3.12 9.21 22,500 3.12 4.97 $5.81 - $5.86 250,000 5.86 6.37 — — — 623,850 $ 4.33 7.97 22,500 $ 3.12 4.97
Summary of Changes in RSUs and DSUs	The following table summarizes changes in the RSUs and DSUs as at December 31, 2019: RSUs outstanding DSUs outstanding Balance at December 31, 2018 — — Granted 107,543 378,080 Cancelled (700 ) (7,617 ) Settled — (2,539 ) Exercised (57,960 ) — Balance at December 31, 2019 48,883 367,924

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2019
Revenue [Abstract]
Disaggregation of Revenue from Contracts with Customers	Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Cannabis revenue Provincial boards 13,386 — — Medical 24 — — Licensed producers 53,517 — — Cannabis revenue 66,927 — — Ornamental flower revenue 12,298 — — Gross revenue 79,225 — — (1) The Company had four major customers each with revenue in excess of 10% of total cannabis revenue. Sales to major customers totaled $40.7 million for the year ended December 31, 2019 (2018 - $nil). (2) Cannabis revenue recognized during the year ended December 31, 2019 is attributed to Canada and Ornamental flower revenue for the year ended December 31, 2019 is attributed to the United Kingdom.
Summary of Receivables from Contracts with Customers	The Company has recognized the following receivables from contracts with customers: December 31, 2019 December 31, 2018 February 28, 2018 Receivables, included in 'trade receivables' (note 7) 24,684 209 —

Other Operating Expenses (Table

Other Operating Expenses (Tables)	12 Months Ended
	Dec. 31, 2019
Expense By Nature [Abstract]
Summary of General and Administrative Expense	a) General and administrative expense Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Salaries and wages 17,527 3,847 859 Consulting fees 6,896 1,647 828 Office and general 10,599 1,738 495 Professional fees 5,419 877 673 Director fees 188 30 60 Other 3,820 170 229 44,449 8,309 3,144
Summary of Sales and Marketing Expense	b) Sales and marketing expense Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Marketing 3,913 1,733 1,176 Events 2,961 — — Research 199 24 — Media 1,815 623 98 8,888 2,380 1,274

Finance expense (Tables)

Finance expense (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Finance Cost [Abstract]
Summary of Finance Expense	Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Cash finance expense Interest on Syndicated Credit Agreement 1,746 — — Interest on Credit Facilities 1,818 437 — Interest on Term Debt Facility 5,714 — — Interest on Senior Convertible Notes 375 — — Interest on Convertible Notes 2,574 421 — Interest on other debt 1,651 1,659 — Other finance costs 2,659 399 75 16,537 2,916 75 Non-cash finance expense Accretion 6,696 594 — Amortization of debt issue costs 1,730 172 — Interest on Senior Convertible Notes 1,903 — — Loss on derivative liabilities 1,649 — — Loss on extinguishment of debt issue costs 488 — — Other 475 151 — 12,941 917 — Less: interest capitalized relating to CIP (note 10) (1,280 ) (2,036 ) — 28,198 1,797 75

Supplemental Cash Flow Disclo_2

Supplemental Cash Flow Disclosures (Tables)	12 Months Ended
	Dec. 31, 2019
Supplemental Cash Flow Disclosure [Abstract]
Summary of Changes in Non-cash Working Capital	Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Cash provided by (used in): Accounts receivable (15,267 ) (2,469 ) 118 Biological assets 18,659 (2,102 ) — Inventory (57,985 ) (923 ) — Prepaid expenses and deposits (7,213 ) 1,072 (3,726 ) Accounts payable and accrued liabilities 18,476 14,421 4,823 Convertible notes (152 ) — — Deferred tax (115 ) — — Contingent consideration (582 ) — — Finance leases — 107 — (44,179 ) 10,106 1,215 Changes in non-cash working capital relating to: Operating (47,403 ) 1,217 910 Investing 1,077 10,282 (2,121 ) Financing 2,147 (1,393 ) 2,426 (44,179 ) 10,106 1,215 Cash interest paid 13,753 919 —
Summary of Reconciliation of Long Term Debt to Cash Flows Arising from Financing Activities	The following table reconciles long-term debt to cash flows arising from financing activities: Long-term debt (1) Balance at February 28, 2017 — Cash changes: Proceeds from Note Agreement 7,000 Balance at February 28, 2018 7,000 Cash changes: Proceeds from Credit Facilities 32,159 Proceeds from other debt instruments 8,546 Non-cash changes: Promissory Note issued to repurchase shares 6,931 Balance at December 31, 2018 (note 13) 54,636 Cash changes: Proceeds from Syndicated Credit Agreement, net of costs 82,687 Repayment of Credit Facilities (32,871 ) Proceeds from Term Debt Facility, net of costs 105,539 Repayment of other debt instruments (56,173 ) Debt acquired through acquisitions 33,618 Non-cash changes: Accretion 3,030 Amortization of debt issue costs 892 Extinguishment of debt issue costs 488 Reclassification to derivative liability (13,933 ) Balance at December 31, 2019 (note 13) 177,913 (1) Long-term debt, including the current portion of long-term debt

Loss per share (Tables)

Loss per share (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Summary of Loss Per Share	Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Net loss (271,629 ) (56,526 ) (12,995 ) Weighted average shares outstanding (000s) Basic and dilutive (1) 85,750 69,203 56,922 Loss per share – basic and dilutive $ (3.17 ) $ (0.82 ) $ (0.23 ) (1) For the year ended December 31, 2019, there were 6.2 million warrants exercisable, 5.1 million simple warrants exercisable and 4.5 million performance warrants exercisable that were excluded from the calculation as the impact was anti-dilutive (ten months ended December 31, 2018 – 2.2 million simple warrants and 2.0 million performance warrants, year ended February 28, 2018 – 0.4 million simple warrants and 3.4 million performance warrants).

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Financial Instruments [Abstract]
Summary of Fair Value Measurements of Long-term Debt, Convertible Notes and Contingent Consideration	Fair value measurements of long-term debt, convertible notes and contingent consideration are as follows: Fair value measurements using December 31, 2019 Carrying amount Level 1 Level 2 Level 3 Recurring measurements: Financial liabilities Long-term debt 177,913 — 177,913 — Contingent consideration 32,501 — — 32,501 Fair value measurements using December 31, 2018 Carrying amount Level 1 Level 2 Level 3 Recurring measurements: Financial liabilities Long-term debt 54,636 — 54,636 — Convertible Notes 25,449 — 25,449 —
Summary of Impairment Losses on Accounts Receivable Recognized in Profit or Loss	Impairment losses on accounts receivable recognized in profit or loss were as follows: December 31, 2019 Impairment loss on trade receivables 582 Impairment loss on other receivables 170 752
Summary of Movement in Allowance for Impairment in Respect of Accounts Receivable	The movement in the allowance for impairment in respect of accounts receivable during the year was as follows: December 31, 2019 Balance, beginning of year — Loss allowance for accounts receivable 752 Balance, end of year 752
Summary of Company's Foreign Currency Exchange Risk	The following table summarizes the Company’s foreign currency exchange risk for each of the currencies indicated: As at December 31, 2019 GBP USD Cash and cash equivalents 1,418 22,088 Accounts receivable 3,071 — Accounts payable and accrued liabilities (6,254 ) (2,150 ) Net foreign exchange exposure (1,765 ) 19,938 Translation to CAD 1.7174 1.2988 CAD equivalent at period end exchange rate (3,031 ) 25,895 As at December 31, 2018 GBP USD Cash and cash equivalents — 3,148 Accounts receivable — — Accounts payable and accrued liabilities — — Net foreign exchange exposure — 3,148 Translation to CAD 1.7439 1.3642 CAD equivalent at period end exchange rate — 4,295
Schedule of Net Foreign Exchange Exposure at End of Year After-tax Earnings Decreased or Increased by Approximately the Following Amounts	Based on the net foreign exchange exposure at the end of the year, if these currencies had strengthened or weakened by 10% compared to the Canadian dollar and all other variables were held constant, the after-tax earnings would have decreased or increased by approximately the following amounts: Year ended December 31 Ten months ended December 31 Pound sterling (GBP) (303 ) — United States dollar (USD) 2,590 429 Impact on profit (loss) 2,287 429
Timing of Expected Cash Outflows Relating to Financial Liabilities	The timing of expected cash outflows relating to financial liabilities at December 31, 2019 is as follows: Less than one year One to three years Three to five years Thereafter Total Accounts payable and accrued liabilities 58,110 — — — 58,110 Syndicated Credit Agreement (1) 84,000 — — — 84,000 Term Debt Facility (1) 115,000 — — — 115,000 Deferred consideration 32,501 — — — 32,501 Lease obligations 722 1,902 683 13,642 16,949 Balance, end of period 290,333 1,902 683 13,642 306,560 (1) At face value, excludes interest (2) The Syndicated Credit Agreement and Term Debt Facility have been classified as current in the statement of financial position, see note 13

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Compensation of Key Management Personnel	The Company considers directors and officers of the Company as key management personnel. Year ended December 31 Ten months ended December 31 Year ended February 28 2019 2018 2018 Salaries and short-term benefits 3,295 1,237 320 Share-based compensation 23,715 2,414 4,173 27,010 3,651 4,493

Description of business - Addit

Description of business - Additional Information (Details) $ in Thousands	Jun. 27, 2019	Dec. 31, 2019CAD ($)Facility
Description Of Business [Line Items]
Number of licensed facilities | Facility		2
Interest payment		$ 5,714
Syndicated Credit Agreement
Description Of Business [Line Items]
Restricted cash		10,000
Term Debt Facility
Description Of Business [Line Items]
Restricted cash		10,000
Minimum amount of defer interest payment		1,200
Interest payment		$ 2,800
Maturity	July 27, 2023
Term Debt Facility | Bottom of Range
Description Of Business [Line Items]
Maturity		April 1, 2020
Term Debt Facility | Top of Range
Description Of Business [Line Items]
Maturity		April 20, 2020

Basis of Presentation - Summary

Basis of Presentation - Summary of Subsidiaries (Details)	12 Months Ended
	Dec. 31, 2019
Sprout Technologies Inc.
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	Sprout Technologies Inc.
Jurisdiction of incorporation	Alberta, Canada
Percentage ownership	100.00%
KamCan Products Inc.
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	KamCan Products Inc.
Jurisdiction of incorporation	British Columbia, Canada
Percentage ownership	100.00%
2011296 Alberta Inc.
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	2011296 Alberta Inc.
Jurisdiction of incorporation	Alberta, Canada
Percentage ownership	100.00%
Sundial Deutschland GmbH
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	Sundial Deutschland GmbH
Jurisdiction of incorporation	Germany
Percentage ownership	100.00%
Sundial Portugal, Unipessoal LDA
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	Sundial Portugal, Unipessoal LDA
Jurisdiction of incorporation	Portugal
Percentage ownership	100.00%
Pathway Rx Inc
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	Pathway Rx Inc.
Jurisdiction of incorporation	Alberta, Canada
Percentage ownership	50.00%
2082033 Alberta Ltd.
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	2082033 Alberta Ltd.
Jurisdiction of incorporation	Alberta, Canada
Percentage ownership	100.00%
SGI Managing Partner Inc.
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	SGI Managing Partner Inc.
Jurisdiction of incorporation	Alberta, Canada
Percentage ownership	100.00%
SGI Partnership
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	SGI Partnership
Jurisdiction of incorporation	Alberta, Canada
Percentage ownership	99.99%
Sundial U K Limited
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	Sundial UK Limited
Jurisdiction of incorporation	England and Wales
Percentage ownership	100.00%
Project Seed Topco
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	Project Seed Topco
Jurisdiction of incorporation	England and Wales
Percentage ownership	100.00%
Project Seed Bidco
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	Project Seed Bidco
Jurisdiction of incorporation	England and Wales
Percentage ownership	100.00%
Bridge Farm Nurseries Limited
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	Bridge Farm Nurseries Limited
Jurisdiction of incorporation	England and Wales
Percentage ownership	100.00%
Neame Lea Nursery Limited
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	Neame Lea Nursery Limited
Jurisdiction of incorporation	England and Wales
Percentage ownership	100.00%
Neame Lea Marketing Limited
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	Neame Lea Marketing Limited
Jurisdiction of incorporation	England and Wales
Percentage ownership	100.00%
Neame Lea Fresh Limited
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	Neame Lea Fresh Limited
Jurisdiction of incorporation	England and Wales
Percentage ownership	100.00%
Zyon UK Flowers and Plants Limited
Disclosure of Basis of Presentation [Line Items]
Subsidiaries	Zyon UK Flowers and Plants Limited
Jurisdiction of incorporation	England and Wales
Percentage ownership	100.00%

Significant Accounting Polici_4

Significant Accounting Policies - Additional Information (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2019	Feb. 28, 2018
Disclosure Of Significant Accounting Policies [Line Items]
Depreciation method, property, plant and equipment	straight-line method
Gain loss on conversion of financial liability reclassified to equity	$ 0
Development costs capitalized	0	$ 0
Lease assets		227,000
lease obligations		1,144,000
IFRS 16
Disclosure Of Significant Accounting Policies [Line Items]
Incremental borrowing rate			5.95%
Lease assets			$ 1,333,000
lease obligations	$ 16,949,000	$ 214,000	$ 1,333,000	$ 141,000
Sun 8 Holdings Inc
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful life of intangible assets	15 years
Pathway Rx Inc
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful life of intangible assets	20 years
Bottom of Range | Bridge Farm
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful life of intangible assets	3 years
Top of Range
Disclosure Of Significant Accounting Policies [Line Items]
Cash and cash equivalents maturities period	90 days
Top of Range | Bridge Farm
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful life of intangible assets	20 years

Significant Accounting Polici_5

Significant Accounting Policies - Schedule of Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2019
Land
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful life of property plant and equipment	n/a
Production Facilities
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful life of property plant and equipment	20 years
Equipment | Bottom of Range
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful life of property plant and equipment	2 years
Equipment | Top of Range
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful life of property plant and equipment	10 years
Right of Use Assets
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful life of property plant and equipment	Lease term
Construction in Progress
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful life of property plant and equipment	n/a

Significant Accounting Polici_6

Significant Accounting Policies - Impact on Transition of Lease Assets and Lease Obligations (Details) - CAD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Feb. 28, 2018
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Lease assets			$ 227
lease obligations			1,144
IFRS 16
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Lease assets		$ 1,333
lease obligations	$ 16,949	$ 1,333	$ 214	$ 141

Significant Accounting Polici_7

Significant Accounting Policies - Reconciliation of Lease Assets (Details) $ in Thousands	Jan. 01, 2019CAD ($)
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Net book value of lease assets recognized at December 31, 2018	$ 227
IFRS 16
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Discounted using the implicit rate at January 1, 2019	212
Add: Lease assets recognized at January 1, 2019	1,121
Lease assets recognized at January 1, 2019	$ 1,333

Significant Accounting Polici_8

Significant Accounting Policies - Reconciliation of Lease Obligations (Details) - CAD ($) $ in Thousands	Jan. 01, 2019	Dec. 31, 2018
Disclosure Of Quantitative Information About Lease Obligations [Line Items]
Operating lease commitment at December 31, 2018	$ 1,144
Add: Finance lease liabilities recognized at January 1, 2019		$ 107
Lease obligations recognized at January 1, 2019		1,144
IFRS 16
Disclosure Of Quantitative Information About Lease Obligations [Line Items]
Operating lease commitment at December 31, 2018	214	141
Discounted using the implicit rate at January 1, 2019	1,121
Add: Finance lease liabilities recognized at January 1, 2019	212
Lease obligations recognized at January 1, 2019	$ 1,333	$ 214

Business Acquisitions - Additio

Business Acquisitions - Additional Information (Details) $ / shares in Units, £ in Millions	Oct. 10, 2019shares	Mar. 13, 2019CAD ($)shares$ / shares	Feb. 22, 2019CAD ($)shares	Dec. 31, 2019CAD ($)	Jul. 01, 2019CAD ($)	Dec. 31, 2019CAD ($)	Jul. 02, 2019CAD ($)	May 01, 2019CAD ($)	Feb. 22, 2019GBP (£)shares
Disclosure Of Business Combinations [Line Items]
Contingent consideration		$ 2,300,000						$ 5,300
Goodwill impairment						$ 100,305,000
Quarterly installments payable		$ 87,500,000
Non-controlling interest						$ (165,000)
Pathway Rx Inc
Disclosure Of Business Combinations [Line Items]
Percentage of voting equity interests acquired		50.00%		50.00%		50.00%
Issuance of common shares | shares		296,800
Issuance of common shares, value		$ 2,601,000
Contingent consideration		$ 2,279,000
Issuance of common shares, fair value per share | $ / shares		$ 8.76
Royalty percentage on gross revenue rate of increase		5.00%
Royalty payments for acquisition		$ 4,880,000		$ 4,880,000		$ 4,880,000
Proportion of ownership interests held by non-controlling interests		50.00%
Non-controlling interest				165,000
Pathway Rx Inc | Sale of Licensed Products
Disclosure Of Business Combinations [Line Items]
Percentage of net revenue		50.00%
Pathway Rx Inc | License Agreement
Disclosure Of Business Combinations [Line Items]
Royalty percentage on gross revenue		3.00%
Royalty payments for acquisition		$ 1,400,000
Period of royalty payments		4 years
Bridge Farm
Disclosure Of Business Combinations [Line Items]
Revenues				12,300,000
Net loss				124,500,000
Goodwill impairment				100,300,000		100,300,000
Revenue increased amount					$ 23,700,000
Net loss increased amount					$ 19,500,000
Bridge Farm | Sundial U K Limited
Disclosure Of Business Combinations [Line Items]
Date of acquisition			Feb. 22, 2019
Cash consideration			$ 77,000,000	77,023,000		77,023,000	$ 77,023,000		£ 45
Issuance of common shares | shares			2,400,000						2,400,000
Issuance of common shares, value			$ 37,200,000	37,248,000		37,248,000	37,248,000
Contingent consideration				15,991,000		15,991,000	15,630,000
Fair value of incremental share portion of contingent consideration, adjusted value				27,500,000		27,500,000
Contingent consideration earn out, adjusted fair value				5,000,000		5,000,000
Gain (loss) on contingent consideration						18,600,000
Royalty payments for acquisition				$ 130,262,000		$ 130,262,000	$ 129,901,000
Bridge Farm | Sundial U K Limited | Potential Incremental Common Shares
Disclosure Of Business Combinations [Line Items]
Contingent consideration			8,400,000
Bridge Farm | Sundial U K Limited | Earnout Payments
Disclosure Of Business Combinations [Line Items]
Contingent consideration			$ 7,200,000
Bridge Farm | Sundial U K Limited | Lay Lake Phase Two
Disclosure Of Business Combinations [Line Items]
Earn-out payments | shares	320,000
Bridge Farm | Sundial U K Limited | Clay Lake Phase Two
Disclosure Of Business Combinations [Line Items]
Earn-out payments | shares	320,000
Bridge Farm | Sundial U K Limited | Clay Lake Phase Three
Disclosure Of Business Combinations [Line Items]
Earn-out payments | shares	320,000
Bridge Farm | Sundial U K Limited | Zyon Plants And Flowers Limited
Disclosure Of Business Combinations [Line Items]
Earn-out payments | shares	320,000
Bridge Farm | Sundial U K Limited | 18 Months from Passage of Amendment date
Disclosure Of Business Combinations [Line Items]
Earn-out payments | shares	320,000
Bridge Farm | Sundial U K Limited | Top of Range
Disclosure Of Business Combinations [Line Items]
Earn-out payments | shares	1,600,000		1,600,000

Business Acquisitions - Summary

Business Acquisitions - Summary of Fair Value of Assets and Liabilities Acquired (Details) £ in Millions	Dec. 31, 2019CAD ($)	Jul. 02, 2019CAD ($)	May 01, 2019CAD ($)	Mar. 13, 2019CAD ($)	Feb. 22, 2019CAD ($)	Feb. 22, 2019GBP (£)
Disclosure Of Business Combinations [Line Items]
Contingent consideration			$ 5,300	$ 2,300,000
Sundial U K Limited | Bridge Farm
Disclosure Of Business Combinations [Line Items]
Cash consideration	$ 77,023,000	$ 77,023,000			$ 77,000,000	£ 45
Issuance of common shares	37,248,000	37,248,000			$ 37,200,000
Contingent consideration	15,991,000	15,630,000
Total Purchase Price	130,262,000	$ 129,901,000
Sundial U K Limited | Adjustments | Bridge Farm
Disclosure Of Business Combinations [Line Items]
Contingent consideration	361,000
Total Purchase Price	$ 361,000

Business Acquisitions - Summa_2

Business Acquisitions - Summary of Purchase Price Allocated (Details) - CAD ($) $ in Thousands	Dec. 31, 2019	Jul. 02, 2019	Mar. 13, 2019
Pathway Rx Inc
Disclosure Of Business Combinations [Line Items]
Intangible assets	$ 13,552		$ 13,368
Accounts payable and accrued liabilities	(184)
Deferred income tax liability	(3,609)		(3,609)
Non-controlling interest (50%)	(4,879)		(4,879)
Total Purchase Price	4,880		$ 4,880
Adjustments | Pathway Rx Inc
Disclosure Of Business Combinations [Line Items]
Intangible assets	184
Accounts payable and accrued liabilities	(184)
Sundial U K Limited | Bridge Farm
Disclosure Of Business Combinations [Line Items]
Accounts receivable	7,403	$ 7,403
Inventory	470	469
Biological assets	1,288	1,233
Property, plant and equipment	58,368	57,717
Intangible assets	25,471	25,636
Accounts payable	(14,293)	(14,293)
Long term debt	(33,618)	(33,618)
Lease obligations	(15,179)	(15,567)
Deferred income tax liability	(4,355)	(3,038)
Goodwill	104,707	103,959
Total Purchase Price	130,262	$ 129,901
Sundial U K Limited | Adjustments | Bridge Farm
Disclosure Of Business Combinations [Line Items]
Inventory	1
Biological assets	55
Property, plant and equipment	651
Intangible assets	(165)
Lease obligations	388
Deferred income tax liability	(1,317)
Goodwill	748
Total Purchase Price	$ 361

Business Acquisitions - Summa_3

Business Acquisitions - Summary of Preliminary Value Allocated to Purchase Price (Details) - CAD ($)	Dec. 31, 2019	May 01, 2019	Mar. 13, 2019
Disclosure Of Business Combinations [Line Items]
Contingent consideration		$ 5,300	$ 2,300,000
Pathway Rx Inc
Disclosure Of Business Combinations [Line Items]
Issuance of common shares			2,601,000
Contingent consideration			2,279,000
Total Purchase Price	$ 4,880,000		$ 4,880,000

Business Acquisitions - Summa_4

Business Acquisitions - Summary of Preliminary Value Allocated to Purchase Price (Parenthetical) (Details) - CAD ($)	Mar. 13, 2019	May 01, 2019
Disclosure Of Business Combinations [Abstract]
Contingent consideration	$ 2,300,000	$ 5,300
Warrants to purchase common shares	280,000
Exercise price of common shares	$ 1.81

Business Acquisitions - Summa_5

Business Acquisitions - Summary of Purchase Price Allocated (Parenthetical) (Details)	Dec. 31, 2019	Mar. 13, 2019
Pathway Rx Inc
Disclosure Of Business Combinations [Line Items]
Percentage of voting equity interests acquired	50.00%	50.00%

Segment Information - Additiona

Segment Information - Additional Information (Details)	10 Months Ended
	Dec. 31, 2018Segment
Disclosure Of Operating Segments [Abstract]
Number of operating segments	1

Segment Information - Summary o

Segment Information - Summary of Segment Information (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Disclosure Of Operating Segments [Line Items]
Total assets	$ 110,200	$ 510,036
Total liabilities	118,108	288,838
Capital expenditures		138,135
Net revenue		75,860
Cost of sales		56,147
Gross margin before fair value adjustments		19,713
Change in fair value of biological assets	(1,280)	30,726	$ 366
Change in fair value of biological assets realized through inventory sold		(10,685)
Gross margin	(1,280)	39,754	366
General and administrative	8,309	44,449	3,144
Other expenses		10,458
Depreciation and amortization	920	4,077	411
Share-based compensation	7,410	39,524	4,576
Asset impairment		162
Goodwill impairment		100,305
Loss from operations	(27,695)	(159,221)	(12,885)
Transaction costs		(10,069)
Finance costs	(1,797)	(28,198)	(75)
Loss on financial obligation	(27,017)	(60,308)
Other		(18,459)
Loss before income tax	$ (56,526)	(276,255)	$ (12,995)
Corporate
Disclosure Of Operating Segments [Line Items]
General and administrative		3,295
Share-based compensation		23,715
Loss from operations		(27,010)
Transaction costs		(10,069)
Loss before income tax		(37,079)
Cannabis
Disclosure Of Operating Segments [Line Items]
Total assets		375,849
Total liabilities		227,024
Capital expenditures		110,271
Net revenue		63,562
Cost of sales		46,721
Gross margin before fair value adjustments		16,841
Change in fair value of biological assets		30,340
Change in fair value of biological assets realized through inventory sold		(10,685)
Gross margin		36,496
General and administrative		35,639
Other expenses		11,417
Depreciation and amortization		595
Share-based compensation		15,809
Asset impairment		162
Loss from operations		(27,126)
Finance costs		(27,781)
Loss on financial obligation		(60,308)
Other		8
Loss before income tax		(115,207)
Ornamental Flowers
Disclosure Of Operating Segments [Line Items]
Total assets		134,187
Total liabilities		61,814
Capital expenditures		27,864
Net revenue		12,298
Cost of sales		9,426
Gross margin before fair value adjustments		2,872
Change in fair value of biological assets		386
Gross margin		3,258
General and administrative		5,515
Other expenses		(959)
Depreciation and amortization		3,482
Goodwill impairment		100,305
Loss from operations		(105,085)
Finance costs		(417)
Other		(18,467)
Loss before income tax		$ (123,969)

Accounts Receivable - Summary o

Accounts Receivable - Summary of Accounts Receivable (Details) - CAD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Subclassifications Of Assets Liabilities And Equities [Abstract]
Trade receivables	$ 24,684	$ 209
Other receivables	2,954	2,529
Accounts receivable	$ 27,638	$ 2,738

Biological Assets - Summary of

Biological Assets - Summary of Change in Carrying Value of Biological Assets (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019
Changes In Biological Assets [Abstract]
Balance, beginning of year	$ 54	$ 876
Increase in biological assets due to capitalized costs	2,537	62,331
Net change in fair value of biological assets	(1,280)	30,726
Transferred to inventory upon harvest	(435)	(80,991)
Acquisitions (note 5a)		1,288
Foreign currency translation		79
Balance, end of year	$ 876	$ 14,309

Biological Assets - Summary o_2

Biological Assets - Summary of Significant Unobservable Inputs and Impact on Fair Value of Biological Assets (Details) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018CAD ($)g$ / kg	Dec. 31, 2019CAD ($)g$ / kg
Yield per Square Foot of Growing Space
Disclosure Of Reconciliation Of Changes In Biological Assets [Line Items]
Effect of change	$ 87	$ 1,183
Average Net Selling Price
Disclosure Of Reconciliation Of Changes In Biological Assets [Line Items]
Effect of change	294	3,021
After Harvest Cost to Complete and Sell
Disclosure Of Reconciliation Of Changes In Biological Assets [Line Items]
Effect of change	$ 39	$ 267
Weighted Average Input
Disclosure Of Reconciliation Of Changes In Biological Assets [Line Items]
Yield per square foot of growing space | g	45	47
Average net selling price | $ / kg	5.25	5.47
After harvest cost to complete and sell | $ / kg	0.70	2.34

Biological Assets - Summary o_3

Biological Assets - Summary of Significant Unobservable Inputs and Impact on Fair Value of Biological Assets (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2019
Changes In Biological Assets [Abstract]
Percentage of assumption of effect change	10.00%

Biological Assets - Additional

Biological Assets - Additional Information (Details) - kg	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019
Changes In Biological Assets [Abstract]
Estimated biological assets to be harvested	2,800	10,455
Harvested biological assets	337	34,012

Inventory - Summary of Inventor

Inventory - Summary of Inventories (Details) - CAD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Inventories [Line Items]
Inventory	$ 59,942	$ 1,234
Harvested Cannabis
Disclosure Of Inventories [Line Items]
Inventory	50,403	435
Cannabis Supplies and Consumables
Disclosure Of Inventories [Line Items]
Inventory	8,808	$ 799
Ornamental Flowers Supplies and Consumables
Disclosure Of Inventories [Line Items]
Inventory	$ 731

Inventory - Additional Informat

Inventory - Additional Information (Details) gram in Thousands, $ in Millions	10 Months Ended	12 Months Ended
	Dec. 31, 2018CAD ($)gram	Dec. 31, 2019CAD ($)gram
Classes Of Inventories [Abstract]
Harvested cannabis stock, quantity | gram	303	8,380
Inventories recognized as expense | $		$ 45.8

Property Plant and Equipment -

Property Plant and Equipment - Schedule of Property Plant and Equipment (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019
Disclosure Of Property Plant And Equipment [Line Items]
Net book value		$ 88,491
Net book value	$ 88,491	281,984
Cost
Disclosure Of Property Plant And Equipment [Line Items]
Net book value	13,593	89,897
Adoption of IFRS 16		1,006
Acquisitions (note 4a)		58,409
Additions	76,321	140,063
Dispositions	(17)	(890)
Foreign currency translation		3,124
Net book value	89,897	291,609
Accumulated Amortization
Disclosure Of Property Plant And Equipment [Line Items]
Net book value	486	1,406
Adoption of IFRS 16		(100)
Depreciation	920	8,472
Dispositions		(378)
Foreign currency translation		63
Impairment		162
Net book value	1,406	9,625
Right of Use Assets
Disclosure Of Property Plant And Equipment [Line Items]
Net book value		16,146
Right of Use Assets | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Adoption of IFRS 16		1,333
Acquisitions (note 4a)		14,648
Additions		687
Dispositions		(700)
Foreign currency translation		541
Net book value		16,509
Right of Use Assets | Accumulated Amortization
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation		610
Dispositions		(248)
Foreign currency translation		1
Net book value		363
Land
Disclosure Of Property Plant And Equipment [Line Items]
Net book value		5,246
Net book value	5,246	26,603
Land | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Net book value	4,029	5,246
Acquisitions (note 4a)		15,860
Additions	1,217	1,517
Transfers from CIP		3,406
Dispositions		(31)
Foreign currency translation		608
Net book value	5,246	26,606
Land | Accumulated Amortization
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation		3
Net book value		3
Production Facilities
Disclosure Of Property Plant And Equipment [Line Items]
Net book value		23,024
Net book value	23,024	161,042
Production Facilities | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Net book value	3,272	23,336
Acquisitions (note 4a)		21,294
Additions	20,064	283
Transfers from CIP		120,724
Foreign currency translation		805
Net book value	23,336	166,442
Production Facilities | Accumulated Amortization
Disclosure Of Property Plant And Equipment [Line Items]
Net book value	84	312
Depreciation	228	5,026
Foreign currency translation		62
Net book value	312	5,400
Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Net book value		6,160
Net book value	6,160	20,324
Equipment | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Net book value	2,976	7,254
Adoption of IFRS 16		(327)
Acquisitions (note 4a)		247
Additions	4,295	3,393
Transfers from CIP		13,603
Dispositions	(17)	(159)
Foreign currency translation		10
Net book value	7,254	24,021
Equipment | Accumulated Amortization
Disclosure Of Property Plant And Equipment [Line Items]
Net book value	402	1,094
Adoption of IFRS 16		(100)
Depreciation	692	2,833
Dispositions		(130)
Net book value	1,094	3,697
Construction in Progress
Disclosure Of Property Plant And Equipment [Line Items]
Net book value		54,061
Net book value	54,061	57,869
Construction in Progress | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Net book value	3,316	54,061
Acquisitions (note 4a)		6,360
Additions	50,745	134,183
Transfers from CIP		(137,733)
Foreign currency translation		1,160
Net book value	$ 54,061	58,031
Construction in Progress | Accumulated Amortization
Disclosure Of Property Plant And Equipment [Line Items]
Impairment		162
Net book value		$ 162

Property Plant and Equipment _2

Property Plant and Equipment - Additional Information (Details) - CAD ($) $ in Millions	3 Months Ended	10 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2018	Dec. 31, 2019
Disclosure Of Property Plant And Equipment [Line Items]
Capitalized salaries and benefits		$ 0.8	$ 0.6
Construction in progress		0.3	0.6
Interest associated with construction in progress		$ 2	$ 1.3
Other Disposals of Assets | Cannabis
Disclosure Of Property Plant And Equipment [Line Items]
Proceeds from sales of non-core assets	$ 2.1
Sale of property closing date			Mar. 27, 2020

Intangible Assets - Summary of

Intangible Assets - Summary of Reconciliation of Changes in Intangible Assets and Goodwill (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Disclosure Of Intangible Assets [Line Items]
Depreciation and amortization	$ 920	$ 4,077	$ 411
Ending Balance		43,995
Cost
Disclosure Of Intangible Assets [Line Items]
Beginning Balance	523	523
Additions		5,295
Acquisitions (note 5)		39,022
Foreign currency translation		976
Ending Balance	523	45,816	523
Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Beginning Balance		523
Impairment	523
Depreciation and amortization		1,306
Foreign currency translation		(8)
Ending Balance	523	1,821
Brands and Trademarks
Disclosure Of Intangible Assets [Line Items]
Ending Balance		8,255
Brands and Trademarks | Cost
Disclosure Of Intangible Assets [Line Items]
Additions		5,295
Acquisitions (note 5)		2,977
Foreign currency translation		114
Ending Balance		8,386
Brands and Trademarks | Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Depreciation and amortization		132
Foreign currency translation		(1)
Ending Balance		131
Patents
Disclosure Of Intangible Assets [Line Items]
Ending Balance		13,551
Patents | Cost
Disclosure Of Intangible Assets [Line Items]
Acquisitions (note 5)		13,551
Ending Balance		13,551
Customer Relationships
Disclosure Of Intangible Assets [Line Items]
Ending Balance		18,602
Customer Relationships | Cost
Disclosure Of Intangible Assets [Line Items]
Acquisitions (note 5)		18,855
Foreign currency translation		723
Ending Balance		19,578
Customer Relationships | Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Depreciation and amortization		982
Foreign currency translation		(6)
Ending Balance		976
Other
Disclosure Of Intangible Assets [Line Items]
Ending Balance		3,587
Other | Cost
Disclosure Of Intangible Assets [Line Items]
Beginning Balance	523	523
Acquisitions (note 5)		3,639
Foreign currency translation		139
Ending Balance	523	4,301	$ 523
Other | Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Beginning Balance		523
Impairment	523
Depreciation and amortization		192
Foreign currency translation		(1)
Ending Balance	$ 523	$ 714

Intangible Assets - Additional

Intangible Assets - Additional Information (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	May 01, 2019	Mar. 13, 2019
Disclosure Of Intangible Assets [Line Items]
Contingent consideration		$ 5,300	$ 2,300,000
Consideration paid as shares		480,000
Common shares , Price per share		$ 11.03
Common shares, exercise price per share		$ 0.94
Intangible assets with remaining useful life	15 years
Maximum
Disclosure Of Intangible Assets [Line Items]
Warrants to acquire common shares		1,800,000
Maximum | Harvested Cannabis
Disclosure Of Intangible Assets [Line Items]
Royalty payments range	$ 0.25
Maximum | Cannabis
Disclosure Of Intangible Assets [Line Items]
Royalty payments range	0.05
Maximum | Cannabis Supplies and Consumables
Disclosure Of Intangible Assets [Line Items]
Royalty payments range	0.15
Minimum | Harvested Cannabis
Disclosure Of Intangible Assets [Line Items]
Royalty payments range	0.35
Minimum | Cannabis
Disclosure Of Intangible Assets [Line Items]
Royalty payments range	0.20
Minimum | Cannabis Supplies and Consumables
Disclosure Of Intangible Assets [Line Items]
Royalty payments range	$ 0.15

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities - Summary of Accounts Payable and Accrued Liabilities (Details) - CAD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Subclassifications Of Assets Liabilities And Equities [Abstract]
Trade payables	$ 20,228	$ 11,070
Accrued and other liabilities	37,882	8,254
Accounts payable and accrued liabilities	$ 58,110	$ 19,324

Debt - Summary of Debt (Details

Debt - Summary of Debt (Details) - CAD ($) $ in Thousands	Jun. 27, 2019	Dec. 31, 2019	Aug. 29, 2019	Jun. 05, 2019	Apr. 10, 2019	Feb. 22, 2019	Dec. 31, 2018	Feb. 28, 2018
Disclosure Of Detailed Information About Borrowings [Line Items]
Debt		$ 177,913					$ 54,636	$ 7,000
Current portion of long-term debt		$ 177,913					22,477
Long-term debt							32,159
Promissory Note
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate		1.0% per month
Maturity		Mar 25, 2019
Principal		$ 6,931
Debt							6,931
Interest rate				1.00%
Credit Agreement
Disclosure Of Detailed Information About Borrowings [Line Items]
Maturity		May 15, 2019
Principal		$ 30,000				$ 30,000
Interest rate		9.00%				9.00%
Loan Agreement
Disclosure Of Detailed Information About Borrowings [Line Items]
Maturity		Sep 30, 2019
Principal		$ 10,000			$ 10,000
Debt							7,000
Interest rate		9.50%
Note Agreement
Disclosure Of Detailed Information About Borrowings [Line Items]
Maturity		Feb 22, 2019
Principal		$ 7,000
Debt							8,546
Syndicated Credit Agreement
Disclosure Of Detailed Information About Borrowings [Line Items]
Principal		$ 90,000	$ 90,000
Syndicated Credit Agreement | Syndicated Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate		Prime + 2.5%
Maturity		Aug 27, 2021
Principal		$ 84,000	84,000
Debt		$ 82,910
Syndicated Credit Agreement | Operating Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate		Prime + 2.5%
Maturity		Aug 27, 2021
Principal		$ 6,000	$ 6,000
Syndicated Credit Agreement | Facility 5 & 7
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate		prime plus 2.25%
Credit Facilities
Disclosure Of Detailed Information About Borrowings [Line Items]
Maturity		P5Y
Credit Facilities | Facility 1, 3 & 4
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate		Prime + 2.75%
Maturity		Aug 16, 2020
Principal		$ 5,000
Debt							$ 32,159
Credit Facilities | Facility 5 & 7
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate		Prime + 2.25%
Maturity		Aug 16, 2020
Principal		$ 43,500
Term Debt Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Maturity	July 27, 2023
Principal		115,000
Debt		$ 95,003
Interest rate	9.75%	9.75%
Term Debt Facility | First Tranche
Disclosure Of Detailed Information About Borrowings [Line Items]
Maturity		Jul 27, 2023
Principal	$ 115,000	$ 115,000
Debt		$ 95,003
Interest rate		9.75%

Debt - Additional Information (

Debt - Additional Information (Details)

Aug. 29, 2019CAD ($)

Jun. 27, 2019CAD ($)Tranche

Jun. 05, 2019CAD ($)

May 22, 2019CAD ($)

Apr. 01, 2019

Feb. 22, 2019CAD ($)

Aug. 31, 2019CAD ($)

Mar. 31, 2020

Dec. 31, 2019CAD ($)

Mar. 31, 2019

Jun. 30, 2019

Dec. 31, 2019CAD ($)Financial_covenant

Mar. 31, 2022

Dec. 31, 2021

Sep. 30, 2021

Jun. 30, 2021

Mar. 31, 2021

Dec. 31, 2020

Sep. 30, 2020

Jun. 30, 2020

Aug. 31, 2019$ / sharesshares

Jun. 01, 2019CAD ($)

Apr. 10, 2019CAD ($)

Dec. 31, 2018CAD ($)

Disclosure Of Detailed Information About Borrowings [Line Items]

Interest payment

$ 5,714,000

Repayment of principal

32,871,000

Credit Agreement

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 30,000,000

$ 30,000,000

$ 30,000,000

Interest rate

9.00%

9.00%

9.00%

Maturity

May 15, 2019

Repayment of principal

$ 30,000,000

Loan Agreement

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 10,000,000

$ 10,000,000

$ 10,000,000

Interest rate

9.50%

9.50%

Maturity

Sep 30, 2019

Repayment of principal

$ 10,000,000

Loan Agreement | New Loan

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 3,000,000

Interest rate

9.50%

Note Agreement

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 7,000,000

$ 7,000,000

Maturity

Feb 22, 2019

Repayment of principal

$ 7,000,000

Extension fee

$ 1,900,000

Promissory Note

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

6,931,000

$ 6,931,000

Interest rate

1.00%

Maturity

Mar 25, 2019

Interest rate

1.0% per month

Repayment of principal

$ 6,900,000

Syndicated Credit Agreement

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 90,000,000

90,000,000

$ 90,000,000

Bankers acceptance rate

1.00%

Debt repayment period

10 years

Restricted cash

10,000,000

10,000,000

Syndicated Credit Agreement | Syndicated Facility

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 84,000,000

84,000,000

$ 84,000,000

Maturity

Aug 27, 2021

Interest rate

Prime + 2.5%

Syndicated Credit Agreement | Operating Facility

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

6,000,000

6,000,000

$ 6,000,000

Maturity

Aug 27, 2021

Interest rate

Prime + 2.5%

Syndicated Credit Agreement | Facility 5 & 7

Disclosure Of Detailed Information About Borrowings [Line Items]

Interest rate

prime plus 2.25%

Credit Facilities

Disclosure Of Detailed Information About Borrowings [Line Items]

Maturity

P5Y

Number of financial covenants | Financial_covenant

2

Credit facilities repaid

$ 49,000,000

Credit Facilities | Facility 1

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 29,500,000

Credit Facilities | Facility 3

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 5,000,000

5,000,000

Credit Facilities | Facility 4

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 14,000,000

Credit Facilities | Facility 5

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

29,500,000

Credit Facilities | Facility 7

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 14,000,000

Credit Facilities | Facility 5 & 7

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

43,500,000

$ 43,500,000

Maturity

Aug 16, 2020

Interest rate

Prime + 2.25%

Letters of Credit

Disclosure Of Detailed Information About Borrowings [Line Items]

Restricted cash

5,300,000

$ 5,300,000

Term Debt Facility

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 115,000,000

$ 115,000,000

Interest rate

9.75%

9.75%

9.75%

Restricted cash

$ 10,000,000

$ 10,000,000

Maturity

July 27, 2023

Interest payment

2,800,000

Minimum amount of defer interest payment

1,200,000

$ 1,200,000

Number of financial covenants | Financial_covenant

3

Number of tranches | Tranche

2

Fair value adjustment to finance expense upon reclassification from a derivative liability to equity

$ 2,200,000

Term Debt Facility | First tranche and second tranche

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 159,600,000

Debt original issue discount

6.00%

Debt upfront fees

$ 2,400,000

Term Debt Facility | First Tranche

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 115,000,000

$ 115,000,000

$ 115,000,000

Interest rate

9.75%

9.75%

Maturity

Jul 27, 2023

Number of warrants issued | shares

957,225

Warrant exercise price | $ / shares

$ 21.63

Term Debt Facility | First Installment

Disclosure Of Detailed Information About Borrowings [Line Items]

Borrowings outstanding repayment percentage

5.00%

Term Debt Facility | Second Installment

Disclosure Of Detailed Information About Borrowings [Line Items]

Borrowings outstanding repayment percentage

1.25%

Term Debt Facility | Second Tranche

Disclosure Of Detailed Information About Borrowings [Line Items]

Number of warrants issued | shares

1,495,665

Warrant exercise price | $ / shares

$ 20.76

Term Debt Facility | Financial Covenants 1

Disclosure Of Detailed Information About Borrowings [Line Items]

Percentage of square footage of existing facilities need to maintain

60.00%

Top of Range | Syndicated Credit Agreement

Disclosure Of Detailed Information About Borrowings [Line Items]

Interest rate

4.00%

Top of Range | Syndicated Credit Agreement | Syndicated Facility

Disclosure Of Detailed Information About Borrowings [Line Items]

Interest rate

2.50%

Top of Range | Credit Facilities

Disclosure Of Detailed Information About Borrowings [Line Items]

Principal amount

$ 50,000,000

Top of Range | Term Debt Facility

Disclosure Of Detailed Information About Borrowings [Line Items]

Maturity

April 20, 2020

Bottom of Range | Syndicated Credit Agreement

Disclosure Of Detailed Information About Borrowings [Line Items]

Interest rate

2.75%

Bottom of Range | Syndicated Credit Agreement | Syndicated Facility

Disclosure Of Detailed Information About Borrowings [Line Items]

Interest rate

1.25%

Bottom of Range | Credit Facilities | Covenant one

Disclosure Of Detailed Information About Borrowings [Line Items]

Working capital ratio required

1.25

1.15

Bottom of Range | Credit Facilities | Covenant two

Disclosure Of Detailed Information About Borrowings [Line Items]

Fixed charge coverage ratio required

1.50

Bottom of Range | Term Debt Facility

Disclosure Of Detailed Information About Borrowings [Line Items]

Maturity

April 1, 2020

Principal amount of debt

$ 75,000,000

$ 75,000,000

Bottom of Range | Term Debt Facility | Financial Covenants 1

Disclosure Of Detailed Information About Borrowings [Line Items]

Percentage of gross margin

20.00%

Bottom of Range | Term Debt Facility | Financial Covenants 1 | Plant Business

Disclosure Of Detailed Information About Borrowings [Line Items]

Percentage of gross margin

20.00%

Bottom of Range | Term Debt Facility | Financial Covenants 2 | Major business combination | U K

Disclosure Of Detailed Information About Borrowings [Line Items]

Leverage ratio

9.00%

9.00%

9.00%

9.00%

11.00%

11.00%

11.00%

11.00%

Bottom of Range | Term Debt Facility | Financial Covenants 3 | Major business combination | Consolidated Operations

Disclosure Of Detailed Information About Borrowings [Line Items]

Leverage ratio

4.50%

4.50%

4.50%

4.50%

6.00%

6.00%

6.00%

6.00%

Debt - Summary of Syndicated Cr

Debt - Summary of Syndicated Credit Agreement (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Feb. 28, 2018
Disclosure Of Detailed Information About Borrowings [Line Items]
Debt	$ 177,913	$ 54,636	$ 7,000
Syndicated Credit Agreement | Syndicated Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Principal value of debt	84,000
Transaction costs	(1,313)
Accretion	223
Debt	$ 82,910

Debt - Summary of Term Debt Fac

Debt - Summary of Term Debt Facility (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Feb. 28, 2018
Disclosure Of Detailed Information About Borrowings [Line Items]
Debt	$ 177,913	$ 54,636	$ 7,000
Term Debt Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Principal value of debt	115,000
Transaction costs	(9,461)
Accretion	3,397
Fair value assigned to warrants, at issuance	(13,933)
Debt	$ 95,003

Senior Convertible Notes - Summ

Senior Convertible Notes - Summary of Senior Convertible Notes (Details) - CAD ($) $ in Thousands	1 Months Ended	10 Months Ended	12 Months Ended
	Jul. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Senior Convertible Note [Line Items]
Equity component of convertible notes		$ 3,232		$ 24,531
8% Senior Unsecured Convertible Notes
Senior Convertible Note [Line Items]
Equity component of convertible notes	$ 600		$ 93,192
Transaction costs			(2,819)
Fair value attributable to conversion feature			(40,494)
Balance attributable to debt portion upon issuance			49,879
Accretion of note obligation			1,223
Amortization of note issue costs			93
Accrued interest			1,903
Conversion to common shares			$ (53,098)

Senior Convertible Notes - Addi

Senior Convertible Notes - Additional Information (Details) - CAD ($) $ / shares in Units, $ in Thousands	Aug. 14, 2019	Jul. 31, 2019	May 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Senior Convertible Note [Line Items]
Proceeds from closure of private placement				$ 27,764	$ 90,373
Issue of convertible notes				$ 3,232		$ 24,531
Convertible debt converted into shares	$ 6,900
Conversion of debt conversion price	$ 13.84
Percentage of debt converted into shares	80.00%
Directors and Officers
Senior Convertible Note [Line Items]
Issue of convertible notes						$ 7,000
8% Senior Unsecured Convertible Notes
Senior Convertible Note [Line Items]
Interest rate		8.00%	8.00%
Proceeds from closure of private placement			$ 92,600
Issue of convertible notes		$ 600			$ 93,192
8% Senior Unsecured Convertible Notes | Directors and Officers
Senior Convertible Note [Line Items]
Issue of convertible notes		$ 100
8% Senior Convertible Notes
Senior Convertible Note [Line Items]
Interest rate	8.00%

Convertible Notes - Summary of

Convertible Notes - Summary of Convertible Notes (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Convertible Notes [Abstract]
Balance, beginning of year		$ 25,449
Equity component of convertible notes	$ 3,232		$ 24,531
Unrealized foreign exchange gain		(209)
Accrued interest		(152)	152
Accretion		2,443	594
Amortization of note issue costs		745	172
Conversion to common shares		(18,139)
Conversion to warrants		(5,947)
Repayments		$ (4,190)
Balance, end of year	$ 25,449		$ 25,449

Convertible Notes - Additional

Convertible Notes - Additional Information (Details) $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Millions	10 Months Ended	12 Months Ended
	Dec. 31, 2018CAD ($)	Dec. 31, 2018CAD ($)Tranche$ / sharesshares	Dec. 31, 2018USD ($)Tranche$ / sharesshares	Dec. 31, 2019CAD ($)shares	Dec. 31, 2019USD ($)shares
Disclosure Of Detailed Information Of Convertible Notes [Line Items]
Number of closed tranches of private placement | Tranche		3	3
Private placement of note, percentage		12.00%	12.00%
Proceeds from private placement of notes		$ 28,900
Number of each convertible into units consisting of common shares | shares		1.6	1.6
Number of each convertible into units consisting of common share purchase warrant | shares		0.8	0.8
Convertible notes maturing period		12 months	12 months
Convertible notes allocated to equity		$ 3,200
Issue of convertible notes	$ 3,232	$ 24,531
Convertible notes, principal amount				$ 21,200	$ 2.5
Convertible notes, principal amount repaid to unit holders				$ 1,000	$ 2.4
Ordinary Shares
Disclosure Of Detailed Information Of Convertible Notes [Line Items]
Equity units issued | shares				6,200,000	6,200,000
Warrants
Disclosure Of Detailed Information Of Convertible Notes [Line Items]
Equity units issued | shares				3,600,000	3,600,000
Convertible Notes
Disclosure Of Detailed Information Of Convertible Notes [Line Items]
Interest rate payable, percent	12.00%	12.00%	12.00%
Issue of convertible notes	$ 3,232
Top of Range
Disclosure Of Detailed Information Of Convertible Notes [Line Items]
Common share purchase warrant holding period		12 months	12 months
CAD Offering
Disclosure Of Detailed Information Of Convertible Notes [Line Items]
Proceeds from private placement of notes		$ 22,200
USD Offering
Disclosure Of Detailed Information Of Convertible Notes [Line Items]
Proceeds from private placement of notes			$ 5
CAD Denominated Convertible Notes
Disclosure Of Detailed Information Of Convertible Notes [Line Items]
Offering convertible price per unit | $ / shares		$ 3.91
USD Denominated Convertible Notes
Disclosure Of Detailed Information Of Convertible Notes [Line Items]
Offering convertible price per unit | $ / shares			$ 3.13
Directors and Officers
Disclosure Of Detailed Information Of Convertible Notes [Line Items]
Issue of convertible notes		$ 7,000

Lease Obligations - Summary of

Lease Obligations - Summary of Lease Obligations (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Disclosure Of Lease Obligations [Line Items]
Operating lease commitment at December 31, 2018		$ 1,144
Acquisitions (note 5a)		47,007
Payments on lease obligations	$ (34)	(791)	$ (109)
Lease obligations recognized at January 1, 2019	1,144
Current portion	44	722
Long-term	170	16,227
IFRS 16
Disclosure Of Lease Obligations [Line Items]
Operating lease commitment at December 31, 2018	141	214
Adoption of IFRS 16		1,119
Acquisitions (note 5a)		15,179
Liabilities incurred	107	674
Payments on lease obligations	(34)	(778)
Liabilities disposed of		(468)
Interest expense		444
Foreign currency translation		565
Lease obligations recognized at January 1, 2019	214	16,949	$ 141
Current portion	44	722
Long-term	$ 170	$ 16,227

Lease Obligations - Additional

Lease Obligations - Additional Information (Details) - IFRS 16 - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Jan. 01, 2019
Disclosure Of Lease Obligations [Line Items]
Adoption of IFRS 16	$ 1,119
Incremental borrowing rate		5.95%

Lease Obligations - Summary o_2

Lease Obligations - Summary of Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2019CAD ($)
Disclosure Of Maturity Analysis Of Finance Lease Payments Receivable [Line Items]
Minimum lease payments	$ 29,967
Amounts representing finance charges	(13,018)
Net minimum lease payments	16,949
Less Than One Year
Disclosure Of Maturity Analysis Of Finance Lease Payments Receivable [Line Items]
Minimum lease payments	1,563
One to Three Years
Disclosure Of Maturity Analysis Of Finance Lease Payments Receivable [Line Items]
Minimum lease payments	3,465
Three to Five Years
Disclosure Of Maturity Analysis Of Finance Lease Payments Receivable [Line Items]
Minimum lease payments	2,071
Thereafter
Disclosure Of Maturity Analysis Of Finance Lease Payments Receivable [Line Items]
Minimum lease payments	$ 22,868

Financial Obligations - Additio

Financial Obligations - Additional Information (Details) $ / shares in Units, $ in Thousands	Sep. 29, 2019CAD ($)	Aug. 06, 2019CAD ($)shares	Aug. 06, 2019$ / sharesshares	Jul. 17, 2019CAD ($)$ / sharesshares	Aug. 16, 2018CAD ($)ft²	Dec. 31, 2018CAD ($)ft²shares	Dec. 31, 2019CAD ($)shares
Financial Obligations [Line Items]
Shares issued | shares		11,000,000	11,000,000				11,000,000
Loss on financial obligation						$ 18,485	$ 60,308
Former Executive Chairman
Financial Obligations [Line Items]
Shares issued | shares				50,963
Aggregate consideration of common shares | shares				3,680,000
Share purchase warrants | shares				480,000
Warrant exercise price | $ / shares				$ 15.94
Warrants exercise period				3 years
Cash to be paid for indirect acquisition of investment and royalty agreement				$ 9,500
Loss on financial obligation		$ 59,600
Initial public offering price | $ / shares			$ 13
Cash payment for the indirect acquisition of the investment and royalty agreement	$ 9,500
Investment and Royalty Agreement
Financial Obligations [Line Items]
Advance amount under investment and royalty agreement						$ 10,900
Amount converted to common shares | shares						7,149,035
Difference of estimated fair value and price per share in credit agreement charged to finance expense					$ 8,500
Area of land used for agriculture | ft²					25,000	44,403
Description of royalty payments agreement							Purchaser was entitled to quarterly royalty payments calculated based on the Company’s revenue from the facilities subject to the amended agreement for each fiscal quarter multiplied by 6.5%
Present value of royalty payments						$ 18,500
Discount rate of present value calculation of royalty payments						18.00%
Term of valuation for royalty payments						10 years
Discount rate of estimate value calculation of royalty payments						18.00%
Top of Range | Investment and Royalty Agreement
Financial Obligations [Line Items]
Equity financing to be received under investment and royalty agreement					$ 11,000

Financial Obligations - Summary

Financial Obligations - Summary of Valuation of Royalty Payments (Details) - Investment and Royalty Agreement	10 Months Ended
	Dec. 31, 2018CAD ($)ft²g	Aug. 16, 2018ft²
Financial Obligations [Line Items]
Growing space related to royalty | ft²	44,403	25,000
Average yield, grams/square feet	45
Total cannabis production, million grams/year	12,000,000
Average price/gram | $	$ 5,500

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Expense (Recovery) (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Disclosure Of Income Taxes [Line Items]
Loss before taxes	$ (56,526)	$ (276,255)	$ (12,995)
Income Tax Expense Recovery
Disclosure Of Income Taxes [Line Items]
Loss before taxes	$ (56,526)	$ (276,255)	$ (12,995)
Statutory income tax rates	27.00%	26.50%	27.00%
Expected income tax recovery	$ (15,262)	$ (73,208)	$ (3,509)
Non-deductible goodwill impairment		26,581
Non-deductible share-based compensation	1,860	10,474	1,236
Non-deductible finance expense	2,304	15,981
Other non-deductible expenses		4,101
Change in tax rates		3,988
Deferred tax benefits not recognized	$ 11,098	7,457	$ 2,273
Income tax (recovery) expense		$ (4,626)

Income Taxes - Summary of Defer

Income Taxes - Summary of Deferred Tax Assets (Liabilities) (Details) - CAD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred Tax Assets And Liabilities [Line Items]
Net deferred tax asset (liability)	$ (3,365)	$ 0
Deferred Tax Assets and Liabilities
Deferred Tax Assets And Liabilities [Line Items]
Net deferred tax asset (liability)	(3,490)
Inventory
Deferred Tax Assets And Liabilities [Line Items]
Net deferred tax asset (liability)	1,881	(333)
Deferred Biological Tax Assets
Deferred Tax Assets And Liabilities [Line Items]
Net deferred tax asset (liability)	(7,170)	(236)
Intangible Assets
Deferred Tax Assets And Liabilities [Line Items]
Net deferred tax asset (liability)	(7,355)
Non Capital Losses
Deferred Tax Assets And Liabilities [Line Items]
Net deferred tax asset (liability)	$ 12,769	$ 569

Income Taxes -Summary of Unreco

Income Taxes -Summary of Unrecognized Deductible Temporary Differences (Details) - CAD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Abstract]
Property, plant and equipment		$ 896
Intangible assets		4,520
Share issue costs	$ 16,779	1,880
Financial obligations and other	1,726	18,699
Convertible notes		594
Non-capital losses	54,472	30,074
Unrecognized deductible temporary differences	$ 72,977	$ 56,663

Income Taxes - Summary of Movem

Income Taxes - Summary of Movement in Deferred Income Tax Liability (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019CAD ($)
Deferred Tax Assets And Liabilities [Line Items]
Balance, beginning of year	$ 0
Recognized in profit and loss	(4,626)
Recognized in other comprehensive income	27
Balance, end of year	3,365
Pathway Rx
Deferred Tax Assets And Liabilities [Line Items]
Acquisition	3,609
Bridge Farm
Deferred Tax Assets And Liabilities [Line Items]
Acquisition	$ 4,355

Income Taxes -Additional Inform

Income Taxes -Additional Information (Details) - CAD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Major Components Of Tax Expense Income [Abstract]
Non-capital losses available for future periods	$ 99.1	$ 32.2
Non capital losses available for future period do not expire	$ 8.1

Share Capital and Warrants - Ad

Share Capital and Warrants - Additional Information (Details) $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Thousands	Aug. 06, 2019CAD ($)$ / sharesshares	Apr. 30, 2019CAD ($)shares	Dec. 31, 2019CAD ($)$ / sharesshares	Dec. 31, 2019USD ($)shares	Dec. 31, 2019$ / shares	Aug. 06, 2019$ / sharesshares	Jul. 22, 2019	Dec. 31, 2018CAD ($)	Feb. 28, 2018CAD ($)	Feb. 28, 2017CAD ($)
Share Capital And Warrants [Line Items]
Price per common share | (per share)	$ 17.23				$ 0	$ 13
Share split ratio							1.6
Initial public offering of common shares | shares	11,000,000		11,000,000			11,000,000
Gross proceeds from common shares | $	$ 189,500		$ 189,500
Carrying Amount warrants | $			$ 221,198					$ (7,908)	$ 13,710	$ 11,521
Warrants
Share Capital And Warrants [Line Items]
Warrants exercised | shares			4,551,082	4,551,082
Warrants expired | shares		662	662	662
Carrying Amount warrants | $		$ 3,900	$ 27,831					$ 3,108
Exercise Price of $3.91 | Warrants
Share Capital And Warrants [Line Items]
Warrants exercised | shares			4,211,242	4,211,242
Gross proceeds from warrants | $			$ 16,500
Warrant exercise price | $ / shares			$ 3.91
CAD Denominated Convertible Notes | Warrants
Share Capital And Warrants [Line Items]
Warrants exercised | shares			307,840	307,840
Gross proceeds from warrants | $			$ 1,300
Warrant exercise price | $ / shares			$ 4.38
USD Denominated Convertible Notes | Warrants
Share Capital And Warrants [Line Items]
Warrants exercised | shares			32,000	32,000
Gross proceeds from warrants | $				$ 120
Warrant exercise price | $ / shares					$ 3.75

Share Capital and Warrants - Su

Share Capital and Warrants - Summary of Issued and Outstanding (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance	$ 13,710	$ (7,908)	$ 11,521
Shares issued to related parties	16,474	69,293	3,000
Share issuance costs	(310)	(12,770)	(515)
Business acquisitions		47,007
Convertible debt - conversions		117,025
Warrants exercised	2,182	17,950
Employee warrants exercised	2,033	1,371
Share repurchase	(16,565)
Ending balance	$ (7,908)	$ 221,198	$ 13,710
Share Capital
Disclosure Of Classes Of Share Capital [Line Items]
Balance, beginning of year, shares	62,204,846	68,648,984
Initial public offering, shares		11,000,000
Shares issued for assets, shares		797,952
Other shares issuances, shares	7,040,714	394,926
Shares issued to related parties, shares	5,549,037	3,730,963
Business acquisitions, shares		2,696,800
Convertible debt - conversions, shares		13,108,676
Warrants exercised, shares	558,501	4,551,082
Shares issued for services, shares	236,277	164,080
RSUs exercised, shares		57,960
Employee warrants exercised, shares	2,875,310	2,029,000
Shares repurchased, shares	(9,815,701)
Balance, end of year, shares	68,648,984	107,180,423	62,204,846
Beginning balance	$ 25,769	$ 65,133	$ 15,136
Initial public offering, carrying amount		189,518
Shares issued for assets, carrying amount		6,537
Other shares issuances, carrying amount	17,344	2,323
Shares issued to related parties	16,474	63,460	3,000
Share issuance costs	(310)	(12,770)	(515)
Business acquisitions		39,849
Convertible debt - conversions		113,526
Warrants exercised	2,182	21,882
Shares issued for services, carrying amount	521	2,320
RSUs exercised, carrying amount		195
Employee warrants exercised	3,980	17,681
Share repurchase	(827)
Ending balance	$ 65,133	$ 509,654	$ 25,769

Share Capital and Warrants - _2

Share Capital and Warrants - Summary of Common Share Purchase Warrants (Details) - CAD ($) $ in Thousands	1 Months Ended	10 Months Ended	12 Months Ended
	Apr. 30, 2019	Dec. 31, 2018	Dec. 31, 2019
Disclosure Of Common Share Purchase Warrants [Line Items]
Beginning balance		$ 13,710	$ (7,908)
Ending balance		$ (7,908)	$ 221,198
Warrants
Disclosure Of Common Share Purchase Warrants [Line Items]
Beginning balance, Number of Warrants			4,211,904
Fair value assigned to common share purchase warrants, Number of Warrants		4,211,904
Warrants issued to related parties, Number of Warrants			480,000
Warrants issued on conversion of convertible notes, Number of Warrants			3,572,274
Warrants exercised, Number of Warrants			(4,551,082)
Warrants expired, Number of Warrants	(662)		(662)
Ending balance, Number of Warrants		4,211,904	6,165,324
Beginning balance			$ 3,108
Fair value assigned to common share purchase warrants, Carrying Amount		$ 3,108
Warrants issued to related parties, Carrying Amount			5,833
Warrants issued on conversion of convertible notes, Carrying Amount			6,731
Warrants exercised, Carrying Amount			(3,931)
Warrants expired, Carrying Amount			(1)
Ending balance	$ 3,900	$ 3,108	$ 27,831
Warrants | 40% Warrants
Disclosure Of Common Share Purchase Warrants [Line Items]
Warrants reclassified from derivative liability, Number of Warrants			957,225
Warrants reclassified from derivative liability, Carrying Amount			$ 4,122
Warrants | 60% Warrants
Disclosure Of Common Share Purchase Warrants [Line Items]
Warrants reclassified from derivative liability, Number of Warrants			1,495,665
Warrants reclassified from derivative liability, Carrying Amount			$ 11,969

Share Capital and Warrants - _3

Share Capital and Warrants - Summary of Common Share Purchase Warrants (Parenthetical) (Details)	Aug. 01, 2019$ / shares	Dec. 31, 2019$ / sharesshares	Dec. 31, 2019$ / shares
Warrants | CAD Denominated Convertible Notes
Disclosure Of Common Share Purchase Warrants [Line Items]
Warrant exercise price		$ 4.38
Warrants issued on conversion of convertible notes | shares		3,095,386
Warrants | USD Denominated Convertible Notes
Disclosure Of Common Share Purchase Warrants [Line Items]
Warrant exercise price			$ 3.75
Warrants issued on conversion of convertible notes | shares		476,888
Director
Disclosure Of Common Share Purchase Warrants [Line Items]
Share purchase warrants | shares		480,000
Warrant exercise price		$ 15.94
60% Warrants
Disclosure Of Common Share Purchase Warrants [Line Items]
Percentage of warrants	60.00%	60.00%
Exercise price of warrants	$ 20.76
40% Warrants
Disclosure Of Common Share Purchase Warrants [Line Items]
Percentage of warrants	40.00%	40.00%
Exercise price of warrants	$ 21.63

Share Capital And Warrants - _4

Share Capital And Warrants - Summary of Outstanding Warrants (Details) - Warrants	12 Months Ended
	Dec. 31, 2019shares$ / shares
Disclosure Of Exercise Price Number And Weighted Average Contractual Life Of Outstanding Share Options [Line Items]
Warrants outstanding and exercisable, Weighted average exercise price | $ / shares	$ 11.97
Warrants outstanding and exercisable, Number of warrants | shares	6,165,324
Warrants outstanding and exercisable, Weighted average contractual life (years)	1 year 7 months 6 days
USD Denominated Convertible Notes
Disclosure Of Exercise Price Number And Weighted Average Contractual Life Of Outstanding Share Options [Line Items]
Warrants outstanding and exercisable, Weighted average exercise price | $ / shares	$ 3.75
Warrants outstanding and exercisable, Number of warrants | shares	444,888
Warrants outstanding and exercisable, Weighted average contractual life (years)	9 months 18 days
CAD Denominated Convertible Notes
Disclosure Of Exercise Price Number And Weighted Average Contractual Life Of Outstanding Share Options [Line Items]
Warrants outstanding and exercisable, Weighted average exercise price | $ / shares	$ 4.38
Warrants outstanding and exercisable, Number of warrants | shares	2,787,546
Warrants outstanding and exercisable, Weighted average contractual life (years)	8 months 12 days
Acquisition of Financial Obligation
Disclosure Of Exercise Price Number And Weighted Average Contractual Life Of Outstanding Share Options [Line Items]
Warrants outstanding and exercisable, Weighted average exercise price | $ / shares	$ 15.94
Warrants outstanding and exercisable, Number of warrants | shares	480,000
Warrants outstanding and exercisable, Weighted average contractual life (years)	2 years 6 months
Term debt financing (60%)
Disclosure Of Exercise Price Number And Weighted Average Contractual Life Of Outstanding Share Options [Line Items]
Warrants outstanding and exercisable, Weighted average exercise price | $ / shares	$ 20.76
Warrants outstanding and exercisable, Number of warrants | shares	1,495,665
Warrants outstanding and exercisable, Weighted average contractual life (years)	2 years 7 months 6 days
Term debt financing (40%)
Disclosure Of Exercise Price Number And Weighted Average Contractual Life Of Outstanding Share Options [Line Items]
Warrants outstanding and exercisable, Weighted average exercise price | $ / shares	$ 21.63
Warrants outstanding and exercisable, Number of warrants | shares	957,225
Warrants outstanding and exercisable, Weighted average contractual life (years)	2 years 7 months 6 days

Share Capital And Warrants - _5

Share Capital And Warrants - Summary of Contributed Surplus (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Disclosure Of Contributed Surplus [Line Items]
Beginning balance	$ 13,710	$ (7,908)	$ 11,521
Share-based compensation	7,410	39,524	4,576
Warrants exercised	2,182	17,950
Ending balance	(7,908)	221,198	13,710
Contributed Surplus
Disclosure Of Contributed Surplus [Line Items]
Beginning balance	4,551	9,493
Share-based compensation	6,889	37,009	4,551
Warrants forfeited	(82)
Warrants exercised	(1,865)	(16,310)
Ending balance	$ 9,493	$ 30,192	$ 4,551

Share-based Compensation - Comp

Share-based Compensation - Components of Share-based Compensation Expense (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based compensation	$ 7,410	$ 39,524	$ 4,576
Simple Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based compensation	5,029	24,741	1,086
Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based compensation	1,860	11,023	3,465
Stock Options
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based compensation		101
Restricted Share Units
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based compensation		220
Shares Issued for Services
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based compensation	$ 521	2,320	$ 25
Deferred Share Units
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based compensation		$ 1,119

Share-based Compensation - Blac

Share-based Compensation - Black-Scholes Option Pricing Model to Estimate the Fair Value of Units Granted (Details) - $ / shares	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Risk-free interest rate			1.13%
Expected annualized volatility			80.00%
Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Risk-free interest rate	1.65%	1.41%
Expected life of units (years)	6 months	2 years	2 years
Expected annualized volatility	80.00%	97.00%
Weighted average Black-Scholes value of each unit	$ 1.76	$ 0.67	$ 0.52
Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Risk-free interest rate	2.05%	1.88%
Expected life of units (years)	14 years	10 years	8 years
Expected annualized volatility	106.00%	116.00%
Weighted average Black-Scholes value of each unit	$ 3.81	$ 23.55	$ 2.09

Share-based Compensation - Addi

Share-based Compensation - Additional Information (Details) $ / shares in Units, $ in Millions	10 Months Ended	12 Months Ended
	Dec. 31, 2018shares$ / shares	Dec. 31, 2019CAD ($)shares$ / shares	Feb. 28, 2018shares$ / shares
Simple and Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period		3 years
Maturity period		5 years
Simple Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Granted	3,535,200	4,795,200	2,904,000
Weighted average exercise price, Granted | $ / shares	$ 2.61	$ 6.32	$ 0.82
Number of warrants, exercised	16,000	376,200
Weighted average exercise price, Exercised | $ / shares	$ 0.63	$ 0.85
Reclassification from contributed surplus to share capital on warrant exercises | $		$ 16.3
Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Granted	2,188,800	723,200	8,125,334
Weighted average exercise price, Granted | $ / shares	$ 2.48	$ 12.23	$ 1.39
Number of warrants, exercised	2,859,310	1,652,800
Weighted average exercise price, Exercised | $ / shares	$ 0.71	$ 0.63
Stock Options
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period		3 years
Maturity period		10 years
Stock options granted		623,850
Weighted average exercise price of stock options granted | $ / shares		$ 4.33
Deferred Share Units
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Granted		378,080
Vesting term		DSUs are granted to directors and generally vest in equal quarterly instalments over a one year.
Vesting period		1 year

Share-based Compensation - Summ

Share-based Compensation - Summary of Changes in Simple and Performance Warrants (Details)	10 Months Ended	12 Months Ended
	Dec. 31, 2018shares$ / shares	Dec. 31, 2019shares$ / shares	Feb. 28, 2018shares$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance | shares	8,125,334
Ending balance | shares			8,125,334
Weighted average exercise price, beginning balance | $ / shares	$ 1.39
Weighted average exercise price, ending balance | $ / shares			$ 1.39
Simple Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance | shares	2,904,000	6,129,866
Granted | shares	3,535,200	4,795,200	2,904,000
Cancelled | shares	(293,334)	(733,866)
Exercised | shares	(16,000)	(376,200)
Ending balance | shares	6,129,866	9,815,000	2,904,000
Weighted average exercise price, beginning balance | $ / shares	$ 0.82	$ 1.80
Weighted average exercise price, Granted | $ / shares	2.61	6.32	$ 0.82
Weighted average exercise price, Cancelled | $ / shares	0.94	2.32
Weighted average exercise price, Exercised | $ / shares	0.63	0.85
Weighted average exercise price, ending balance | $ / shares	$ 1.80	$ 4.01	$ 0.82
Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance | shares	8,125,334	7,094,822
Granted | shares	2,188,800	723,200	8,125,334
Cancelled | shares	(360,002)	(366,400)
Exercised | shares	(2,859,310)	(1,652,800)
Ending balance | shares	7,094,822	5,798,822	8,125,334
Weighted average exercise price, beginning balance | $ / shares	$ 1.39	$ 2.04
Weighted average exercise price, Granted | $ / shares	2.48	12.23	$ 1.39
Weighted average exercise price, Cancelled | $ / shares		1.21
Weighted average exercise price, Exercised | $ / shares	0.71	0.63
Weighted average exercise price, ending balance | $ / shares	$ 2.04	$ 2.66	$ 1.39

Share-based Compensation - Su_2

Share-based Compensation - Summarizes Outstanding Simple and Performance Warrants (Details)	10 Months Ended	12 Months Ended
	Dec. 31, 2018shares$ / shares	Dec. 31, 2019shares$ / shares	Feb. 28, 2018shares$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding			8,125,334
Weighted average exercise price, Warrants outstanding | $ / shares			$ 1.39
Number of warrants, Warrants exercisable			3,432,000
Weighted average exercise price, Warrants exercisable | $ / shares			$ 0.63
Simple Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding	6,129,866	9,815,000	2,904,000
Weighted average exercise price, Warrants outstanding | $ / shares	$ 1.80	$ 4.01	$ 0.82
Weighted average contractual life, Warrants outstanding (years)	6 years 7 months 17 days	5 years 7 months 9 days	5 years 8 months 15 days
Number of warrants, Warrants exercisable	2,173,331	5,132,600	350,400
Weighted average exercise price, Warrants exercisable | $ / shares	$ 1.28	$ 1.29	$ 0.63
Weighted average contractual life, Warrants exercisable (years)	5 years 6 months 29 days	6 years	5 years 3 months 3 days
Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding	7,094,822	5,798,822	8,125,334
Weighted average exercise price, Warrants outstanding | $ / shares	$ 2.04	$ 2.66	$ 1.39
Number of warrants, Warrants exercisable	2,044,690	4,456,422
Weighted average exercise price, Warrants exercisable | $ / shares	$ 0.78	$ 1.02
$0.63 - $0.94 | Simple Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding	3,629,866	4,019,000
Weighted average exercise price, Warrants outstanding | $ / shares	$ 0.73	$ 0.68
Weighted average contractual life, Warrants outstanding (years)	5 years 5 months 15 days	5 years 7 months 13 days
Number of warrants, Warrants exercisable	1,765,331	3,635,000
Weighted average exercise price, Warrants exercisable | $ / shares	$ 0.73	$ 0.68
Weighted average contractual life, Warrants exercisable (years)	5 years 5 months 15 days	5 years 7 months 9 days
$0.63 - $0.94 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding		3,700,690
Weighted average exercise price, Warrants outstanding | $ / shares		$ 0.64
Number of warrants, Warrants exercisable		3,546,022
Weighted average exercise price, Warrants exercisable | $ / shares		$ 0.64
$1.25 - $1.88 | Simple Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding	880,000	560,000
Weighted average exercise price, Warrants outstanding | $ / shares	$ 1.52	$ 1.50
Weighted average contractual life, Warrants outstanding (years)	11 years 3 months	10 years 2 months 4 days
Number of warrants, Warrants exercisable		560,000
Weighted average exercise price, Warrants exercisable | $ / shares		$ 1.50
Weighted average contractual life, Warrants exercisable (years)		10 years 2 months 4 days
$1.25 - $1.88 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding		646,933
Weighted average exercise price, Warrants outstanding | $ / shares		$ 1.52
Number of warrants, Warrants exercisable		381,334
Weighted average exercise price, Warrants exercisable | $ / shares		$ 1.48
$2.97 - $4.53 | Simple Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding	1,331,200	1,232,000
Weighted average exercise price, Warrants outstanding | $ / shares	$ 3.24	$ 3.18
Weighted average contractual life, Warrants outstanding (years)	6 years 9 months 10 days	5 years 7 months 13 days
Number of warrants, Warrants exercisable	328,000	848,000
Weighted average exercise price, Warrants exercisable | $ / shares	$ 2.97	$ 3.10
Weighted average contractual life, Warrants exercisable (years)	6 years 7 months 2 days	4 years 11 months 12 days
$2.97 - $4.53 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding		788,000
Weighted average exercise price, Warrants outstanding | $ / shares		$ 3.09
Number of warrants, Warrants exercisable		490,666
Weighted average exercise price, Warrants exercisable | $ / shares		$ 3.08
$6.25 - $9.38 | Simple Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding	190,400	3,462,400
Weighted average exercise price, Warrants outstanding | $ / shares	$ 7.16	$ 6.37
Weighted average contractual life, Warrants outstanding (years)	5 years 2 months 12 days	4 years 6 months
Number of warrants, Warrants exercisable	80,000	80,000
Weighted average exercise price, Warrants exercisable | $ / shares	$ 6.25	$ 6.25
Weighted average contractual life, Warrants exercisable (years)	4 years	4 years 5 months 8 days
$6.25 - $9.38 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding		362,933
Weighted average exercise price, Warrants outstanding | $ / shares		$ 6.97
Number of warrants, Warrants exercisable		38,400
Weighted average exercise price, Warrants exercisable | $ / shares		$ 6.25
$12.50 - $37.50 | Simple Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding		541,600
Weighted average exercise price, Warrants outstanding | $ / shares		$ 18.08
Weighted average contractual life, Warrants outstanding (years)		7 years 10 months 13 days
Number of warrants, Warrants exercisable		9,600
Weighted average exercise price, Warrants exercisable | $ / shares		$ 21.88
Weighted average contractual life, Warrants exercisable (years)		9 years 18 days
$12.50 - $37.50 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding		300,266
Weighted average exercise price, Warrants outstanding | $ / shares		$ 23.72
$12.50 - $15.63 | Simple Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding	98,400
Weighted average exercise price, Warrants outstanding | $ / shares	$ 13.87
Weighted average contractual life, Warrants outstanding (years)	9 years 5 months 15 days
$0.63 - $1.25 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding	4,053,222
Weighted average exercise price, Warrants outstanding | $ / shares	$ 0.68
Number of warrants, Warrants exercisable	1,924,690
Weighted average exercise price, Warrants exercisable | $ / shares	$ 0.64
$1.56 - $3.13 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding	1,221,600
Weighted average exercise price, Warrants outstanding | $ / shares	$ 2.50
Number of warrants, Warrants exercisable	120,000
Weighted average exercise price, Warrants exercisable | $ / shares	$ 2.97
$3.75 - $5.00 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding	1,640,000
Weighted average exercise price, Warrants outstanding | $ / shares	$ 4.36
$6.25 - $21.88 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding	180,000
Weighted average exercise price, Warrants outstanding | $ / shares	$ 8.33
$0.63 | Simple Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding			2,096,000
Weighted average contractual life, Warrants outstanding (years)			5 years 3 months 3 days
Number of warrants, Warrants exercisable			350,400
Weighted average contractual life, Warrants exercisable (years)			5 years 3 months 3 days
$0.94 | Simple Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding			696,000
Weighted average contractual life, Warrants outstanding (years)			6 years 9 months 14 days
$1.25 | Simple Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding			112,000
Weighted average contractual life, Warrants outstanding (years)			7 years 6 months 3 days
$0.63 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding			5,853,333
Number of warrants, Warrants exercisable			3,432,000
$0.94 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding			210,667
$1.25 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding			210,667
$1.56 - $1.88 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding			250,667
$3.75 - $5.00 | Performance Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of warrants, Warrants outstanding			1,600,000

Share-based Compensation - Su_3

Share-based Compensation - Summary of Changes in Stock Options (Details) - Stock Options	12 Months Ended
	Dec. 31, 2019shares$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Granted | shares	623,850
Ending balance | shares	623,850
Weighted average exercise price, Granted | $ / shares	$ 4.33
Weighted average exercise price, ending balance | $ / shares	$ 4.33

Share-based Compensation - Su_4

Share-based Compensation - Summary of Outstanding Stock Options (Details) - Stock Options	12 Months Ended
	Dec. 31, 2019shares$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Warrants outstanding and exercisable, Number of warrants | shares	623,850
Weighted average exercise price, Stock options outstanding | $ / shares	$ 4.33
Warrants outstanding and exercisable, Weighted average contractual life (years)	7 years 11 months 19 days
Number of options, Stock options exercisable | shares	22,500
Weighted average exercise price, Stock options exercisable | $ / shares	$ 3.12
Weighted average contractual life, Stock options exercisable (years)	4 years 11 months 19 days
$3.12 - $5.80
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Warrants outstanding and exercisable, Number of warrants | shares	373,850
Weighted average exercise price, Stock options outstanding | $ / shares	$ 3.12
Warrants outstanding and exercisable, Weighted average contractual life (years)	9 years 2 months 15 days
Number of options, Stock options exercisable | shares	22,500
Weighted average exercise price, Stock options exercisable | $ / shares	$ 3.12
Weighted average contractual life, Stock options exercisable (years)	4 years 11 months 19 days
$5.81 - $5.86
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Warrants outstanding and exercisable, Number of warrants | shares	250,000
Weighted average exercise price, Stock options outstanding | $ / shares	$ 5.86
Warrants outstanding and exercisable, Weighted average contractual life (years)	6 years 4 months 13 days

Share-based Compensation - Su_5

Share-based Compensation - Summary of Changes in RSUs and DSUs (Details) - shares	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	8,125,334
Ending balance
Restricted Share Units
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Granted		107,543
Cancelled		(700)
Exercised		(57,960)
Ending balance		48,883
Deferred Share Units
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Granted		378,080
Cancelled		(7,617)
Settled		(2,539)
Ending balance		367,924

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenue from Contracts with Customers (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019CAD ($)
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Gross revenue	$ 79,225
Cannabis
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Gross revenue	66,927
Cannabis | Provincial Boards
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Gross revenue	13,386
Cannabis | Medical
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Gross revenue	24
Cannabis | Licensed Producers
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Gross revenue	53,517
Ornamental Flowers
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Gross revenue	$ 12,298

Revenue - Disaggregation of R_2

Revenue - Disaggregation of Revenue from Contracts with Customers (Parenthetical) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019CAD ($)Customer
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Number of major customers | Customer	4
Sales	$ 79,225
Major Customer
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Sales	$ 40,700

Revenue - Summary of Receivable

Revenue - Summary of Receivables from Contracts with Customers (Details) - CAD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Trade Receivables
Revenue [Line Items]
Receivables, included in trade receivables (note 7)	$ 24,684	$ 209

Revenue - Additional Informatio

Revenue - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019CAD ($)
Revenue [Abstract]
Maximum period to settle receivables from contracts with customers	30 days
Impairment loss on receivables from contracts with customers	$ 0.6

Other Operating Expenses - Summ

Other Operating Expenses - Summary of General and Administrative Expense (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Expense By Nature [Abstract]
Salaries and wages	$ 3,847	$ 17,527	$ 859
Consulting fees	1,647	6,896	828
Office and general	1,738	10,599	495
Professional fees	877	5,419	673
Director fees	30	188	60
Other	170	3,820	229
General and administrative expense	$ 8,309	$ 44,449	$ 3,144

Other Operating Expenses - Su_2

Other Operating Expenses - Summary of Sales and Marketing Expense (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Expense By Nature [Abstract]
Marketing	$ 1,733	$ 3,913	$ 1,176
Events		2,961
Research	24	199
Media	623	1,815	98
Sales and marketing expense	$ 2,380	$ 8,888	$ 1,274

Finance Expense - Summary of Fi

Finance Expense - Summary of Finance Expense (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Cash finance expense
Interest on Syndicated Credit Agreement		$ 1,746
Interest on Credit Facilities	$ 437	1,818
Interest payment		5,714
Interest on Senior Convertible Notes		375
Interest on Convertible Notes	421	2,574
Interest on other debt	1,659	1,651
Other finance costs	399	2,659	$ 75
Interest expense	2,916	16,537	75
Non-cash finance expense
Accretion	594	6,696
Amortization of debt issue costs	172	1,730
Interest on Senior Convertible Notes		1,903
Loss on derivative liabilities		1,649
Loss on extinguishment of debt issue costs		488
Other	151	475
Non cash finance expense	917	12,941
Less: interest capitalized relating to CIP (note 10)	(2,036)	(1,280)
Finance costs	$ 1,797	$ 28,198	$ 75

Supplemental Cash Flow Disclo_3

Supplemental Cash Flow Disclosures - Summary of Changes in Non-cash Working Capital (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Cash provided by (used in):
Accounts receivable	$ (2,469)	$ (15,267)	$ 118
Biological assets	(2,102)	18,659
Inventory	(923)	(57,985)
Prepaid expenses and deposits	1,072	(7,213)	(3,726)
Accounts payable and accrued liabilities	14,421	18,476	4,823
Convertible notes		(152)
Deferred tax		(115)
Contingent consideration		(582)
Finance leases	107
Changes in non cash working capital	10,106	(44,179)	1,215
Changes in non-cash working capital relating to:
Operating	1,217	(47,403)	910
Investing	10,282	1,077	(2,121)
Financing	(1,393)	2,147	2,426
Changes in non cash working capital	10,106	(44,179)	$ 1,215
Cash interest paid	$ 919	$ 13,753

Supplemental Cash Flow Disclo_4

Supplemental Cash Flow Disclosures - Summary of Reconciliation of Long Term Debt to Cash Flows Arising from Financing Activities (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Supplemental Cash Flow Disclosure [Abstract]
Beginning balance	$ 7,000	$ 54,636
Proceeds from Note Agreement			$ 7,000
Proceeds from Credit Facilities	32,159	82,687
Repayment of credit facilities		(32,871)
Proceeds from term debt facility, net of costs		105,539
Proceeds from other debt instruments	8,546
Repayment of other debt instruments		(56,173)
Promissory note issued to repurchase shares	6,931
Debt acquired through acquisitions		33,618
Accretion		3,030
Amortization of debt issue costs		892
Extinguishment of debt issue costs		488
Reclassification to derivative liability		(13,933)
Ending balance	$ 54,636	$ 177,913	$ 7,000

Loss Per Share - Summary of Los

Loss Per Share - Summary of Loss Per Share (Details) - CAD ($) $ / shares in Units, $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Earnings Per Share [Abstract]
Net loss	$ (56,526)	$ (271,629)	$ (12,995)
Weighted average shares outstanding (000s)
Basic and dilutive	69,203	85,750	56,922
Loss per share – basic and dilutive	$ (0.82)	$ (3.17)	$ (0.23)

Loss Per Share - Summary of L_2

Loss Per Share - Summary of Loss Per Share (Parenthetical) (Details) - shares shares in Millions	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Earnings Per Share [Abstract]
Warrants exercisable		6.2
Simple warrants exercisable	2.2	5.1	0.4
Performance warrants exercisable	2	4.5	3.4

Financial Instruments - Summary

Financial Instruments - Summary of Fair Value Measurements of Long-term Debt, Convertible Notes and Contingent Consideration (Details) - Recurring Measurements - CAD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Long-term Debt
Disclosure Of Financial Instruments [Line Items]
Financial liabilities	$ 177,913	$ 54,636
Contingent Consideration
Disclosure Of Financial Instruments [Line Items]
Financial liabilities	32,501
Convertible Notes
Disclosure Of Financial Instruments [Line Items]
Financial liabilities		25,449
Level 2 | Long-term Debt
Disclosure Of Financial Instruments [Line Items]
Financial liabilities	177,913	54,636
Level 2 | Convertible Notes
Disclosure Of Financial Instruments [Line Items]
Financial liabilities		$ 25,449
Level 3 | Contingent Consideration
Disclosure Of Financial Instruments [Line Items]
Financial liabilities	$ 32,501

Financial Instruments - Additio

Financial Instruments - Additional Information (Details)	12 Months Ended
	Dec. 31, 2019CAD ($)Customer	Dec. 31, 2018CAD ($)	Jun. 27, 2019
Disclosure Of Financial Instruments [Line Items]
Carrying value of convertible notes, interest rate	18.00%
Additional interest expense, effect of 1% increase in prime interest rate	$ 600,000	$ 47,000
customers of the Company accounted for more than 10% | Customer	4
Contingent Consideration
Disclosure Of Financial Instruments [Line Items]
Effect of a US$0.50 change in the expected future share price on the earn out share portion of the contingent consideration	$ 1,500,000
Effect of a US$0.50 change in the expected future share price on additional share portion of the contingent consideration	$ 1,900,000
Fixed Interest Rate
Disclosure Of Financial Instruments [Line Items]
Convertible notes interest rate	12.00%
Term Debt Facility
Disclosure Of Financial Instruments [Line Items]
Interest rate	9.75%		9.75%

Financial Instruments - Summa_2

Financial Instruments - Summary of Impairment Losses on Accounts Receivable Recognized in Profit or Loss (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019CAD ($)
Disclosure Of Financial Instruments [Abstract]
Impairment loss on trade receivables	$ 582
Impairment loss on other receivables	170
Impairment loss on accounts receivable	$ 752

Financial Instruments - Summa_3

Financial Instruments - Summary of Movement in Allowance for Impairment in Respect of Accounts Receivable (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019CAD ($)
Disclosure Of Financial Instruments [Abstract]
Loss allowance for accounts receivable	$ 752
Balance, end of year	$ 752

Financial Instruments - Summa_4

Financial Instruments - Summary of Company's Foreign Currency Exchange Risk (Details) £ in Thousands, $ in Thousands	Dec. 31, 2019CAD ($)	Dec. 31, 2019GBP (£)	Dec. 31, 2019USD ($)	Dec. 31, 2018CAD ($)	Dec. 31, 2018USD ($)	Feb. 28, 2018CAD ($)	Feb. 28, 2017CAD ($)
Disclosure Of Nature And Extent Of Risks Arising From Financial Instruments [Line Items]
Cash and cash equivalents	$ 45,337,000			$ 14,121,000		$ 7,678,000	$ 3,716,000
Foreign Currency Risk | GBP
Disclosure Of Nature And Extent Of Risks Arising From Financial Instruments [Line Items]
Cash and cash equivalents | £		£ 1,418
Accounts receivable | £		3,071
Accounts payable and accrued liabilities | £		(6,254)
Net foreign exchange exposure	$ (3,031,000)	£ (1,765)
Translation to CAD	1.7174			1.7439
Foreign Currency Risk | USD
Disclosure Of Nature And Extent Of Risks Arising From Financial Instruments [Line Items]
Cash and cash equivalents			$ 22,088		$ 3,148
Accounts payable and accrued liabilities			(2,150)
Net foreign exchange exposure	$ 25,895,000		$ 19,938	$ 4,295,000	$ 3,148
Translation to CAD	1.2988			1.3642

Financial Instruments - Schedul

Financial Instruments - Schedule of Net Foreign Exchange Exposure at End of Year After-tax Earnings Decreased or Increased by Approximately the Following Amounts (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019
Disclosure Of Nature And Extent Of Risks Arising From Financial Instruments [Line Items]
Impact on profit (loss)	$ 429
Foreign exchange exposure sensitivity		$ 2,287
GBP
Disclosure Of Nature And Extent Of Risks Arising From Financial Instruments [Line Items]
Impact on profit (loss)		(303)
USD
Disclosure Of Nature And Extent Of Risks Arising From Financial Instruments [Line Items]
Impact on profit (loss)	$ 429	$ 2,590

Financial Instruments - Timing

Financial Instruments - Timing of Expected Cash Outflows Relating to Financial Liabilities (Details) - CAD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Financial Instruments [Line Items]
Accounts payable and accrued liabilities	$ 58,110	$ 19,324
lease obligations		$ 1,144
Liquidity Risk Management
Disclosure Of Financial Instruments [Line Items]
Accounts payable and accrued liabilities	58,110
Deferred consideration	32,501
lease obligations	16,949
Balance, end of period	306,560
Liquidity Risk Management | Syndicated Credit Agreement
Disclosure Of Financial Instruments [Line Items]
Debt instruments	84,000
Liquidity Risk Management | Term Debt Facility
Disclosure Of Financial Instruments [Line Items]
Debt instruments	115,000
Liquidity Risk Management | Less Than One Year
Disclosure Of Financial Instruments [Line Items]
Accounts payable and accrued liabilities	58,110
Deferred consideration	32,501
lease obligations	722
Balance, end of period	290,333
Liquidity Risk Management | Less Than One Year | Syndicated Credit Agreement
Disclosure Of Financial Instruments [Line Items]
Debt instruments	84,000
Liquidity Risk Management | Less Than One Year | Term Debt Facility
Disclosure Of Financial Instruments [Line Items]
Debt instruments	115,000
Liquidity Risk Management | One to Three Years
Disclosure Of Financial Instruments [Line Items]
lease obligations	1,902
Balance, end of period	1,902
Liquidity Risk Management | Three to Five Years
Disclosure Of Financial Instruments [Line Items]
lease obligations	683
Balance, end of period	683
Liquidity Risk Management | Thereafter
Disclosure Of Financial Instruments [Line Items]
lease obligations	13,642
Balance, end of period	$ 13,642

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) $ / shares in Units, € in Thousands	Apr. 06, 2018CAD ($)$ / sharesshares	Dec. 31, 2018CAD ($)EMP$ / sharesshares	Dec. 31, 2019CAD ($)ContractEMPshares	Dec. 31, 2019EUR (€)EMP	Feb. 28, 2018CAD ($)	Dec. 31, 2019$ / shares	Aug. 06, 2019$ / sharesshares	Aug. 06, 2019$ / sharesshares	Jul. 31, 2019CAD ($)	Feb. 15, 2018CAD ($)
Disclosure Of Transactions Between Related Parties [Line Items]
Related party receivable		$ 500,000	$ 200,000
Related party payables		800,000	$ 1,000,000
Shares issued | shares			11,000,000				11,000,000	11,000,000
Price per common share | (per share)						$ 0	$ 17.23	$ 13
Share issuances		20,452,000	$ 198,378,000		$ 8,123,000
Marketing research and development and promotional cost		2,300,000	3,100,000		1,000,000
Services received under contract		300,000	$ 300,000
Consulting and commission expenses		1,500			399,300
Number of contract | Contract			2
Professional fees		877,000	$ 5,419,000		673,000
Payment of corporate matters and financing in progress		300,000	400,000
Director fees		30,000	188,000		60,000
Compensation from key management personnel		367,000
Bridge Farm
Disclosure Of Transactions Between Related Parties [Line Items]
Land lease costs | €				€ 600,000
Officer
Disclosure Of Transactions Between Related Parties [Line Items]
Shares issued | shares	40,000
Price per common share | $ / shares	$ 2.97
Services received under contract		19,000	60,000
Fee paid		229,400	334,500		97,600
Officer | Shareholder loan agreement
Disclosure Of Transactions Between Related Parties [Line Items]
Interest rate	2.50%									2.50%
Shareholder loan agreement term	3 years
Loans and receivables	$ 245,000		400,000
Current loans and receivables			0						$ 0
Officer | Shareholder loan agreement | Top of Range
Disclosure Of Transactions Between Related Parties [Line Items]
Loans and receivables available	$ 510,000									$ 200,000
Employees | Shareholder loan agreement
Disclosure Of Transactions Between Related Parties [Line Items]
Loans and receivables		$ 190,000	$ 200,000
Number of employees on loan agreement | EMP		3	2	2
Employees | Shareholder loan agreement | Top of Range
Disclosure Of Transactions Between Related Parties [Line Items]
Interest rate			1.50%
Employees | Shareholder loan agreement | Bottom of Range
Disclosure Of Transactions Between Related Parties [Line Items]
Interest rate			0.00%
Former Officer
Disclosure Of Transactions Between Related Parties [Line Items]
Forgave of debt owned		$ 5,000
Accommodation expense to related party		$ 7,000			6,000
Asset impairment expense					75,000
Former Officer | Promissory Note
Disclosure Of Transactions Between Related Parties [Line Items]
Repurchase of common shares | shares		9,815,701
Weighted average price of common share | $ / shares		$ 1.69
Share issuances		$ 16,600,000
Shares issued unpaid		$ 6,900,000
Maturity date of promissory note		Mar. 25, 2019
Monthly outstanding principal and interest of note accrued percentage		1.00%
Of Board Of Directors
Disclosure Of Transactions Between Related Parties [Line Items]
Professional fees		$ 600,000	$ 3,900,000		200,000
Employee
Disclosure Of Transactions Between Related Parties [Line Items]
Payment to acquire equipment			$ 900,000
Former Member of Board Of Directors
Disclosure Of Transactions Between Related Parties [Line Items]
Forgave of debt owned		20,000
Consulting services related party		0			29,600
Director fees		$ 0			$ 60,000

Related Party Transactions - Co

Related Party Transactions - Compensation of Key Management Personnel (Details) - CAD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Feb. 28, 2018
Disclosure Of Transactions Between Related Parties [Abstract]
Salaries and short-term benefits	$ 1,237	$ 3,295	$ 320
Share-based compensation	2,414	23,715	4,173
Key management personnel compensation	$ 3,651	$ 27,010	$ 4,493

Capital Management - Additional

Capital Management - Additional Information (Detail) $ in Thousands, $ in Millions	Aug. 06, 2019CAD ($)shares	Dec. 31, 2019CAD ($)shares	Dec. 31, 2019USD ($)shares	Aug. 29, 2019CAD ($)
Disclosure Of Objectives Policies And Processes For Managing Capital [Line Items]
Initial public offering of common shares | shares	11,000,000	11,000,000	11,000,000
Gross proceeds from common shares	$ 189,500	$ 189,500
Senior Convertible Notes issued		93,200
Convertible notes, principal amount		$ 21,200	$ 2.5
Common Shares
Disclosure Of Objectives Policies And Processes For Managing Capital [Line Items]
Convertible notes, converted instrument, equity issued | shares		6,200,000
Warrants
Disclosure Of Objectives Policies And Processes For Managing Capital [Line Items]
Convertible notes, converted instrument, equity issued | shares		3,600,000
Term Debt Facility
Disclosure Of Objectives Policies And Processes For Managing Capital [Line Items]
Principal value of debt		$ 115,000
Syndicated Credit Agreement
Disclosure Of Objectives Policies And Processes For Managing Capital [Line Items]
Principal value of debt		$ 90,000		$ 90,000

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - CAD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Commitments And Contingencies [Abstract]
Accrued financial penalties payable	$ 1.5	$ 3.3