4Front Ventures (FFNTF) 10-K 6 Apr 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Apr. 05, 2021	Jun. 30, 2020
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity File Number	000-56075
Entity Registrant Name	4Front Ventures Corp.
Entity Incorporation, State or Country Code	A1
Entity Tax Identification Number	83-4168417
Entity Address, Address Line One	5060 N. 40th Street
Entity Address, Address Line Two	Suite 120
Entity Address, City or Town	Phoenix
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85018
City Area Code	602
Local Phone Number	633-3067
Trading Symbol	FFNT
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		566,186,697
Entity Central Index Key	0001783875
Amendment Flag	false
Entity Public Float			$ 212,679,364
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
ICFR Auditor Attestation Flag	false
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE: None.
Class A Subordinate Voting Shares
Document Information [Line Items]
Trading Symbol	FFNTF
Title of 12(g) Security	Class A Subordinate Voting Shares, no par value

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash	$ 18,932	$ 5,789
Accounts receivable	437	597
Other receivables	1,341	405
Current portion of lease receivables	3,450	9,556
Inventory	18,037	9,825
Current portion of notes receivable	264	1,871
Prepaid expenses	2,275	2,198
Total current assets	44,736	30,241
Restricted cash		2,352
Property and equipment, net	33,618	41,822
Notes receivable and accrued interest	91	1,049
Lease receivables	7,595	23,944
Intangible assets, net	28,790	35,147
Goodwill	23,155	40,283
Right-of-use assets	62,466	20,757
Investments		759
Deposits	4,305	6,347
TOTAL ASSETS	204,756	202,701
Current liabilities:
Accounts payable	4,722	5,866
Accrued expenses and other current liabilities	6,427	3,465
Taxes payable	11,502	1,609
Derivative liability	5,807
Current portion of convertible notes	1,652
Current portion of lease liability	1,909	972
Current portion of contingent consideration payable	2,393	750
Current portion of notes payable and accrued interest	3,372	6,190
Total current liabilities	37,784	18,852
Convertible notes	14,722	35,607
Notes payable and accrued interest from related party	45,362	44,289
Long term notes payable	1,907	1,903
Long term accounts payable	1,600	1,600
Contingent consideration payable	3,103	4,714
Deferred tax liability	6,530
Lease liability	51,545	20,976
TOTAL LIABILITIES	162,553	127,941
SHAREHOLDERS' EQUITY
Equity attributable to 4Front Ventures Corp.	250,583	252,656
Additional paid-in capital	42,116	25,618
Deficit	(250,548)	(203,497)
Non-controlling interest	52	(17)
TOTAL SHAREHOLDERS' EQUITY	42,203	74,760
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 204,756	$ 202,701

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
REVENUE
Revenue from sale of goods	$ 46,616	$ 14,812
Real estate income	11,019	4,220
Total revenues	57,635	19,032
Gross profit	36,511	8,181
OPERATING EXPENSES
Selling and marketing expenses	23,174	9,038
General and administrative expenses	20,494	24,984
Depreciation and amortization	4,061	3,163
Equity based compensation	5,306	5,913
Impairment of goodwill and intangible assets	16,748	145,203
Foreign exchange (gain) loss	(19)	57
Accretion	(643)	(337)
Total operating expenses	69,121	188,021
Loss from operations	(32,610)	(179,840)
Other income (expense)
Interest income	77	85
Interest expense	(15,779)	(5,559)
Change in fair value of derivative liability	(1,578)	5,317
Gain on sale leaseback transactions	3,345
Gain on restructuring of notes payable	380
Gain on extinguishment of debt	1,218
Loss on investments	(759)	(529)
Other	763	2,500
Total other income (expense)	(12,333)	1,814
Net loss before income taxes	(44,943)	(178,026)
Income tax expense	(15,049)	(966)
Net loss from continuing operations	(59,992)	(178,992)
Net income (loss) from discontinued operations, net of taxes	12,987	(3,133)
Net loss	(47,005)	(182,125)
Net income (loss) attributable to non-controlling interest	46	(115)
Net loss attributable to shareholders	$ (47,051)	$ (182,010)
Basic and diluted loss per share	$ (0.09)	$ (0.43)
Weighted average number of shares outstanding, basic and diluted	520,563,800	420,306,991
Grown and manufactured products
REVENUE
Cost of goods sold	$ (11,973)	$ (6,844)
Purchased products
REVENUE
Cost of goods sold	$ (9,151)	$ (4,007)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders Equity - USD ($) $ in Thousands	Total	Advisors	LI Lending LLC	Cannex Capital Holdings Inc	Class F Units	Class F UnitsPHX Interactive LLC	Class F UnitsOm of Medicine LLC	Share Capital	Share CapitalCannex Capital Holdings Inc	Share CapitalClass F Units	Share CapitalClass F UnitsPHX Interactive LLC	Share CapitalClass F UnitsOm of Medicine LLC	Share CapitalClass F UnitsCannex Capital Holdings Inc	Additional Paid-In Capital	Additional Paid-In CapitalAdvisors	Additional Paid-In CapitalLI Lending LLC	Additional Paid-In CapitalCannex Capital Holdings Inc	Deficit	Total 4Front Ventures Corp. Shareholders' Equity	Total 4Front Ventures Corp. Shareholders' EquityAdvisors	Total 4Front Ventures Corp. Shareholders' EquityLI Lending LLC	Total 4Front Ventures Corp. Shareholders' EquityCannex Capital Holdings Inc	Total 4Front Ventures Corp. Shareholders' EquityClass F Units	Total 4Front Ventures Corp. Shareholders' EquityClass F UnitsPHX Interactive LLC	Total 4Front Ventures Corp. Shareholders' EquityClass F UnitsOm of Medicine LLC	Noncontrolling Interest
Beginning Balance at Dec. 31, 2018	$ 48,031							$ 68,959						$ 2,227				$ (21,487)	$ 49,699							$ (1,668)
Beginning balance, Number of units at Dec. 31, 2018								803,591
Class F Units of Holdings for Acquisition				$ 187,935		$ 2,676	$ 4,400		$ 181,110		$ 2,676	$ 4,400					$ 6,825					$ 187,935		$ 2,676	$ 4,400
Class F Units of Holdings for Acquisition, Units									190,482,146		5,496	9,040	3,901
Class F Units of Holdings for acquisition of non-controlling interests					$ 7,989					$ 7,989													$ 7,989
Class F Units of Holdings for acquisition of non-controlling interests, units										11,642
Purchase of non-controlling interests	(8,390)							$ (10,156)											(10,156)							1,766
Issuance of Class F units to brokers					$ 115					$ 115													$ 115
Insuance of Class F units to brokers, units										236
Share issuance costs	(115)							$ (115)											(115)
Share-based compensation through July 31, 2019	3,776													3,776					3,776
Share-based compensation through July 31, 2019, units								34,572
Conversion of 4Front Holdings units to 4Front Ventures Corp, units								(868,478)
Conversion of 4Front Holdings units to 4Front Ventures Corp, shares								340,370,271
GGP warrants acquired with Cannex	5,779													5,779					5,779
Issuance of broker warrants	1,823													1,823					1,823
Share issuance costs	(1,823)													(1,823)					(1,823)
Issuance of shares to brokers	420							$ 420											420
Issuance of shares to brokers, shares								1,035,456
Share issuance costs	(420)							$ (420)											(420)
Conversion option on GGP notes transferred to equity	4,874													4,874					4,874
Purchase of non-controlling interests in Arkansas entities	(2,322)							$ (2,322)											(2,322)
Share-based compensation after July 31, 2019	2,137													2,137					2,137
Return of treasury shares								(365,054)
Net loss	(182,125)																	(182,010)	(182,010)							(115)
Ending Balance at Dec. 31, 2019	74,760							$ 252,656						25,618				(203,497)	74,777							(17)
Ending Balance, Shares at Dec. 31, 2019								531,522,819
Conversion option and warrants with notes transferred to equity	411													411					411
Conversion option for convertible notes transferred to equity	5,163													5,163					5,163
Shares issued for Pure Ratios earnout	94							$ 94											94
Shares issued for Pure Ratios earnout, shares								223,145
Share-based compensation	5,306													5,306					5,306
Exchange of stock for convertible swap notes	(13,661)							$ (13,661)											(13,661)
Exchange of stock for convertible swap notes, shares								(29,448,468)
Conversion of notes to equity	1,939							$ 1,939											1,939
Conversion of notes to equity, shares								4,479,113
Shares issued with exercise of warrants	1,352							$ 1,352											1,352
Shares issued with exercise of warrants, shares								2,686,463
Shares issued for services	644							$ 644											644
Shares issued for services, shares								1,192,640
Issuance of stock for purchase of non-controlling interests								$ 231											231							(231)
Issuance of stock for purchase of non-controlling interests, shares								3,551,040
Derecognition of NCI with the sale of Maryland entities	254																									254
Issuance of stock for bought deal	8,018							$ 8,018											8,018
Issuance of stock for bought deal, shares								24,644,500
Share issuance costs for bought deal	(690)							$ (690)											(690)
Issuance of warrants		$ 381	$ 4,660												$ 381	$ 4,660				$ 381	$ 4,660
Issuance of broker warrants	577													577					577
Net loss	(47,005)																	(47,051)	(47,051)							46
Ending Balance at Dec. 31, 2020	$ 42,203							$ 250,583						$ 42,116				$ (250,548)	$ 42,151							$ 52
Ending Balance, Shares at Dec. 31, 2020	538,851,252							538,851,252

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (47,005)	$ (182,125)
Adjustments to reconcile net loss to net cash used by operating activities
Depreciation and amortization	8,563	4,171
Equity based compensation	5,306	5,913
Change in fair value of derivative liability	1,578	(5,317)
Accretion of lease liability	(107)	(958)
Write-off of investment	759	529
Write-off of receivable	518
Write-off of deposit	424
Impairment of inventory		483
Accrued interest income on notes receivable		(97)
Change in contingent consideration payable	774	214
Accretion of contingent consideration	758
Accretion of convertible debenture and interest	1,009	1,553
Accrued interest on notes payable	3,073
Interest accrued - lease receivable	(312)	(308)
Deferred taxes	6,530	(232)
Impairment of goodwill and intangibles	16,748	145,203
Tax adjustment to goodwill	(1,406)
Gain on sale of dispensaries	(13,454)
Gain on sales lease back	(3,345)
Equity issued to pay consulting fees	644
Changes in operating assets and liabilities	5,531	1,572
NET CASH PROVIDED BY (USED IN) CONTINUED OPERATING ACTIVITIES	(13,414)	(29,399)
Net cash provided by (used in) discontinued operating activities	(627)	2,005
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(14,041)	(27,394)
CASH FLOWS FROM INVESTING ACTIVITIES
Long term deposits		(2,507)
Issuance of notes receivable, net of repayments	(3,503)	802
Advances to discontinued operations		(7,504)
Notes receivable repayments	782
Purchase of non-controlling interest		(400)
Sale of dispensaries and interests in cannabis licenses	25,423
Sale lease back transactions	32,189
Purchases of property and equipment	(13,875)	(20,906)
NET CASH PROVIDED BY (USED IN) CONTINUED INVESTING ACTIVITIES	41,016	(21,572)
Net cash provided by (used in) discontinued investing activities	(1,679)	2,073
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	39,337	(19,499)
CASH FLOWS FROM FINANCING ACTIVITIES
Notes payable received (repaid), net of costs	(317)	46,113
Cannex loan		12,497
Sale of stock with warrants, net of issuance costs	12,134
Issuance of convertible notes	8,636
Proceeds from the exercise of warrants	1,352
Repayment of convertible debentures	(37,813)	(953)
Repayment of notes payable	(2,000)	(4,058)
NET CASH PROVIDED BY (USED IN) CONTINUED FINANCING ACTIVITIES	(18,008)	53,599
Net cash provided by discontinued financing activities	3,503
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	(14,505)	53,599
NET INCREASE (DECREASE) IN CASH	10,791	6,706
CASH, BEGINNING OF YEAR	8,141	1,435
CASH, END OF YEAR	$ 18,932	8,141
Cannex Capital Holdings Inc
CASH FLOWS FROM INVESTING ACTIVITIES
Business combination, net cash acquired		9,119
Om of Medicine LLC
CASH FLOWS FROM INVESTING ACTIVITIES
Business combination, net cash acquired		$ (176)

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Nature of Operations	4Front Ventures Corp. (“4Front” or the “Company”) exists pursuant to the provisions of the British Columbia Corporations Act. On July 31, 2019, 4Front Holdings LLC (“Holdings”) completed a Reverse Takeover Transaction (“RTO”) with Cannex Capital Holdings Inc. (“Cannex”) whereby Holdings acquired Cannex and the shareholders of Holdings became the controlling shareholders of the Company (Note 11). Following the RTO, the Company’s SVS are listed on the Canadian Securities Exchange (“CSE”) under the ticker “FFNT” and are quoted on the OTC (OTCQX: FFNTF). As of December 31, 2020, the Company operates five dispensaries in Massachusetts, Illinois, and Michigan. The Company operates two production facilities in Massachusetts and one in Illinois. The Company produces the majority of products that are sold at its Massachusetts and Illinois dispensaries. The Company leases real estate and sells equipment, supplies and intellectual property to cannabis producers in the state of Washington. The Company also owns and operates Pure Ratios (which was acquired by Cannex in June 2019), a CBD-focused wellness company in California, that sells non-THC products throughout the United States. While marijuana is legal under the laws of several U.S. states (with varying restrictions), the United States Federal Controlled Substances Act classifies all “marijuana” as a Schedule I drug, whether for medical or recreational use. Under U.S. federal law, a Schedule I drug or substance has a high potential for abuse, no accepted medical use in the United States, and a lack of safety for the use of the drug under medical supervision. The head office address of the Company is 5060 North 40 th

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Significant Accounting Policies	2. SIGNIFICANT ACCOUNTING POLICIES (a) Basis of Presentation and Statement of Compliance The accompanying consolidated financial statements as of December 31, 2020 and 2019 (the “consolidated financial statements”), have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). (b) Basis of Measurement These consolidated financial statements have been prepared on the going concern basis, under the historical cost convention, except for certain financial instruments that are measured at fair value as described herein. (c) Functional and Presentation Currency The Company’s, and its subsidiaries’, functional currency, as determined by management, is the United States (“U.S.”) dollar. These consolidated financial statements are presented in U.S. dollars. (d) Basis of Consolidation The accompanying consolidated financial statements are comprised of the over which the Company is exposed to, or has rights to, variable returns the ability to affect these returns through the power to direct the the are fully consolidated from the date control and deconsolidated from the date control ceases. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. The following are the Company’s wholly owned subsidiaries and entities that are controlled by the Company that are included in these consolidated financial statements as of and for the years ended December 31, 2020 and 2019: State of Ownership % Business Name Entity Type Operations 2020 2019 4Front Holdings, LLC Holding Company DE 100% 100% 4Front Advisors, LLC Consulting Company AZ 100% 100% Mission Partners USA, LLC Investment Company DE 100% 100% Linchpin Investors, LLC Finance Company DE 100% 100% Healthy Pharms Inc. Collocated Cultivation / Production / Dispensary MA 100% 100% MMA Capital, LLC Finance Company MA 95.0% 85.3% IL Grown Medicine, LLC Cultivation IL 100% 100% Harborside Illinois Grown Medicine, Inc. Dispensary (allowing for the operation of 2 dispensaries) IL 100% 100% Om of Medicine, LLC Co-located Medical Provisioning Center (Dispensary); Co-located Adult-Use Dispensary MI 100% 100% Mission MA, Inc. Collocated Cultivation / Production / Dispensary MA 100% 100% Real Estate Properties LLC Real Estate Holding WA 100% 100% Fuller Hill Development Co, LLC Real Estate Holding WA 100% 100% Ag-Grow Imports LLC Importer of Equipment WA 100% 100% Pure Ratios Holdings, Inc. Online CBD Retail DE 100% 100% 4Front California Capital Holdings Inc. Real Estate Holding CA 100% 100% 4Front Nevada Corp. Holding Company NV 100% 100% Brightleaf Development LLC Holding Company WA 100% 100% Mission Partners IP, LLC IP Holding Company DE 100% 100% 4Front US Holdings, Inc. Holding Company DE 100% 100% 4Front Management Associates, LLC Management Company MA 95% 76% 4Front Ventures Corp. Holding Company Canada 100% 100% (e) Cash and Cash Equivalents Cash and cash equivalents include cash deposits in financial institutions, other deposits that are readily convertible into cash, with original maturities of three months or less, and cash held at retail locations. For the years presented, the Company did not have any cash equivalents. (f) Inventories Raw material consists of unharvested cannabis plants, and materials used to manufacture CBD and cannabis products. Work in process is harvested cannabis, processed cannabis oil, and manufactured products that are not complete. Finished goods are cultivation supplies to be sold to cultivators, purchased and manufactured packaged flower, pre-rolls, vape cartridges, edibles, CBD products, and paraphernalia. Inventories of purchased finished goods and packing materials are initially valued at cost and subsequently at the lower of cost or net realizable value. Costs incurred during the growing and production process are capitalized as incurred to the extent that cost is less than net realizable value. These costs include materials, labor and manufacturing overhead used in the growing and production processes. 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. Cost is determined using the weighted average cost basis. Products for resale and supplies and consumables are valued at lower of cost and net realizable value. The Company reviews inventory for obsolete, redundant and slow-moving goods and any such inventories are written down to net realizable value. (g) Property and Equipment Property and equipment are stated at cost, including capitalized borrowing costs, net of accumulated depreciation and impairment losses, if any. Expenditures that materially increase the life of the assets are capitalized. Ordinary repairs and maintenance are expensed as incurred. Depreciation is calculated on a straight-line basis over the estimated useful life of the asset using the following terms and methods: Land/ Assets Under Construction Not Depreciated Buildings and Improvements 10 – 39 Years Furniture and Fixtures 5 – 7 Years Equipment 7 years Software 5 Years Leasehold Improvements Lesser of Remaining Life of Lease or Useful Life The assets’ residual values, useful lives and methods of depreciation are reviewed at each financial year-end and adjusted prospectively if appropriate. An item of equipment is derecognized upon disposal or when no future economic benefits are expected from its use. Any gain or loss arising on de-recognition of the asset (calculated as the difference between the net disposal proceeds and the carrying value of the asset) is included in operations in the year the asset is derecognized. The Company evaluates the recoverability of other long-lived assets, including property, plant and equipment, and certain identifiable intangible assets, whenever events or changes in circumstances indicate that the carrying value of an asset or asset group may not be recoverable. The Company performs impairment tests of indefinite-lived intangible assets on an annual basis or more frequently in certain circumstances. Factors which could trigger an impairment review include significant underperformance relative to historical or projected future operating results, significant changes in the manner of use of the assets or the strategy for the overall business, a significant decrease in the market value of the assets or significant negative industry or economic trends. When the Company determines that the carrying value of long-lived assets may not be recoverable based upon the existence of one or more of the indicators, the assets are assessed for impairment based on the estimated future undiscounted cash flows expected to result from the use of the asset and its eventual disposition. If the carrying value of an asset exceeds its estimated future undiscounted cash flows, an impairment loss is recorded for the excess of the asset’s carrying value over its fair value. (h) Impairment of non-financial assets The Company evaluates the recoverability of other long-lived assets, including property, plant and equipment, and certain identifiable intangible assets, whenever events or changes in circumstances indicate that the carrying value of an asset or asset group may not be recoverable. The Company performs impairment tests of indefinite-lived intangible assets on an annual basis or more frequently in certain circumstances. Factors which could trigger an impairment review include significant underperformance relative to historical or projected future operating results, significant changes in the manner of use of the assets or the strategy for the overall business, a significant decrease in the market value of the assets or significant negative industry or economic trends. When the Company determines that the carrying value of long-lived assets may not be recoverable based upon the existence of one or more of the indicators, the assets are assessed for impairment based on the estimated future undiscounted cash flows expected to result from the use of the asset and its disposition, an impairment loss is recorded for the excess of the asset’s carrying value over its fair value. (i) Intangible Assets Intangible assets are recorded at cost less accumulated amortization and impairment losses, if any. estimates at the date of acquisition and were as follows for each class of intangible asset as of Intangible assets estimated useful life: Customer Relationships 5 years Tradenames 1-10 years Non-competition Agreement 2-3 years Know-how (trade secrets) 5 years Intangible assets with finite lives are amortized over their estimated useful lives. The estimated useful lives, residual values, and amortization methods are reviewed at each year end, and any changes in estimates are accounted for prospectively. (j) Goodwill Goodwill arises from business combinations and is generally determined as the excess of the fair value of the consideration transferred, plus the fair value of any non-controlling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill acquired in a business combination is not amortized but tested for impairment at least annually or more frequently if events and circumstances exist that indicate that a goodwill impairment test should be performed. The Company tests impairment of goodwill in two steps: 1. Indicators of impairment – a qualitative test to determine whether indicators of impairment (or conversely indicators of non-impairment), collectively “trigger events”, are present by assessing the below. If there is no negative trigger event, no further analysis is necessary. a. Macroeconomic conditions such as a deterioration in general economic conditions, limitations on accessing capital, fluctuations in foreign exchange rates, or other developments in equity and credit markets. b. Industry and market considerations such as a deterioration in the environment in which an entity operates, an increased competitive environment, a decline in market-dependent multiples or metrics (consider in both absolute terms and relative to peers), a change in the market for an entity’s products or services, or a regulatory or political development. c. Cost factors such as increases in raw materials, labor, or other costs that have a negative effect on earnings and cash flows. d. Overall financial performance such as negative or declining cash flows or a decline in actual or planned revenue or earnings compared with actual and projected results of relevant prior periods. In this case we have selected a 2019 to 2020 EBITDA comparative. e. Other relevant entity-specific events such as changes in management, key personnel, strategy, or customers; contemplation of bankruptcy; or litigation f. Events affecting a Reporting Unit such as a change in the composition or carrying amount of its net assets, a more-likely-than-not expectation of selling or disposing all, or a portion, of a Reporting Unit, the testing for recoverability of a significant asset group within a Reporting Unit, or recognition of a goodwill impairment loss in the financial statements of a subsidiary that is a component of a Reporting Unit g. If applicable, a sustained decrease in share price (consider in both absolute terms and relative to peers). 2. Quantitative Assessment - If the qualitative assessment above indicates that it is more likely than not that the fair value of the indefinite-lived intangible asset or the reporting unit (for goodwill) is less than its carrying value, a quantitative impairment test to compare the fair value to the carrying value. An impairment charge is recorded if the carrying value exceeds the fair value. (k) Income Taxes Deferred taxes are provided using an asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are measured using the enacted taxes rates. The effect on deferred tax assets and liabilities of a change in tax law or tax rates is recognized in income in the period that enactment occurs. As discussed further in Note 24, the Company is subject to the limitations of IRC Section 280E. (l) Revenue Recognition Revenue is recognized by the Company in accordance with ASU 2014-09, Revenue from Contracts with Customers (Topic 606). In order to recognize revenue under ASU 2014-09, the Company applies the following five steps: • Identify a customer along with a corresponding contract; • Identify the performance obligation(s) in the contract to transfer goods or provide distinct services to a customer; • Determine the transaction price the Company expects to be entitled to in exchange for transferring promised goods or services to a customer; • Allocate the transaction price to the performance obligation(s) in the contract; • Recognize revenue when or as the Company satisfies the performance obligation(s). Real estate income The Company accounts for leases and subleases with its tenants as finance leases. At the inception of a finance lease, the Company recognizes a lease receivable for the net present value of the future lease payments, derecognizes the underlying assets from property and equipment and derecognize the right-of-use-asset for the lease on any subleased facility. Lease payments received are primarily recognized as real estate income in the Consolidated Statements of Operations and Comprehensive Loss. A portion of the lease payment amortizes the lease receivable. Sale of goods Revenues consist of consumer packaged goods and retail sales of cannabis, which are generally recognized at a point in time when control over the goods have been transferred to the customer and is recorded net of sales discounts. Payment is typically due upon transferring the goods to the customer or within a specified time period permitted under the Company’s credit policy. Sales discounts were not material during the years ended December 31, 2020 and 2019. Revenue is recognized upon the satisfaction of the performance obligation. The Company satisfies its performance obligation and transfers control upon delivery and acceptance by the customer. The Company treats shipping and handling activities as a fulfillment cost, classified as cost of sales. Accordingly, the Company accrues all fulfillment costs related to the shipping and handling of consumer goods at the time of shipment. For some of its locations, the Company offers a loyalty reward program to its dispensary customers. A portion of the revenue generated in a sale is allocated to the loyalty points earned. The amount allocated to the points earned is deferred until the loyalty points are redeemed or expire. As of December 31, 2020 and 2019, the loyalty liability totaled $417 and $nil, respectively, and is included in accrued liabilities on the consolidated balance sheets. (m) Share-based compensation The stock option plan (Note 18) allows Company directors, employees and consultants to acquire shares of the Company. The Company measures the fair value of services received in exchange for all options granted based on the fair market value of the award as of the grant date. Consideration paid on the exercise of stock options is credited to share capital and the fair value of the options is reclassified from reserves to capital stock. The fair value is measured at grant date and each tranche is recognized over the period during which the options vest. The fair value of the options granted is measured using the Black-Scholes option pricing model taking into account the terms and conditions upon which the options were granted. At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the number of stock options that are expected to vest. (n) Fair Value of Financial Instruments (See Note 21) The Company applies fair value accounting for all financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities that are required to be recorded at fair value, the Company considers all related factors of the asset by market participants in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions, and credit risk. The Company provides information about its financial instruments measured at fair value at one of three levels according to the relative reliability of the inputs used to estimate the fair value: Level 1 quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices); and Level 3 inputs for the asset or liability that are not based on observable market data (unobservable inputs). (o) Provisions Provisions are recognized for liabilities of uncertain timing or amount that have arisen as a result of past transactions, including legal or constructive obligations. The provision is measured at the best estimate of the expenditure required to settle the obligation at the reporting date. Contingent consideration is measured upon acquisition and is estimated using probability weighting of potential payouts. Subsequent changes in the estimated contingent consideration from the final purchase price allocation are recognized in the Company’s consolidated statement of operations. (p) Share Capital Financial instruments issued by the Company are classified as equity only to the extent that they do not meet the definition of a financial liability or financial asset. The Company’s common shares, share options and warrants are classified as equity instruments. Incremental costs directly attributable to the issue of new shares, warrants or options are shown in equity as a deduction from the proceeds. The proceeds from the exercise of stock options are recorded as share capital. Income tax relating to transaction costs of an equity transaction is accounted for in accordance with Accounting Standards Codification (ASC) 740, Income Taxes. (q) Loss per Share Basic loss per share is calculated using the weighted average number of common shares outstanding during the year. Diluted loss per share has been calculated using the weighted average number of common shares that would have been outstanding during the respective period had all stock options and warrants outstanding and having a dilutive effect been converted into shares at the beginning of the period and the proceeds used to repurchase the Company’s common shares at the average market price for the period. If these computations prove to be anti-dilutive, diluted loss per share is the same as the basic loss per share. (r) Business Combinations Acquisitions of subsidiaries and businesses are accounted for using the acquisition method. The Company measures goodwill as the fair value of the consideration, less the net recognized amount of the identifiable assets and liabilities assumed, all measured at fair value as of the acquisition date. Any excess of the fair value of the net assets acquired over the consideration, is a gain on business acquisition and would be recognized as a gain in the consolidated statement of operations and comprehensive loss. In determining the fair value of all identifiable assets, liabilities and contingent liabilities acquired, the most significant estimates relate to contingent consideration and intangible assets. Management exercises judgement in estimating the probability and timing of when earn-outs are expected to be achieved, which is used as the basis for estimating fair value. (s) Foreign Currency At the transaction date, each asset, liability, revenue and expense denominated in a foreign currency is translated into the entity’s functional currency by the use of the exchange rate in effect at that date. At the period-end date, unsettled monetary assets and liabilities are translated into the functional currency by using the exchange rate in effect at the period-end date and the related translation differences are recognized in net income. ( t ) Use of Estimates The preparation of the consolidated financial statements and accompanying notes in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported. Actual results can differ from these estimates. ( u ) Recent Accounting Pronouncements Recently Adopted (i) In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02 “Leases (Topic 842)” (“ASU 2016-02”), which requires lessees to record most leases on the balance sheet but recognize expense on the income statement in a manner similar to current accounting. For lessors, ASU 2016-02 also modifies the classification criteria and the accounting for sales-type and direct financing leases. The standard requires a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements and was effective in the first quarter of 2019. Upon adoption of ASU 2016-02, the Company recorded right-of-use assets of $5,580 and corresponding lease liabilities of $5,897 with the difference of $317 recorded in opening retained earnings. The adoption did not have a material impact on consolidated net earnings or cash flows. See Note 12 for additional information. (ii) In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. ASU 2016-13 requires the measurement of current expected credit losses for financial assets held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. Adoption of ASU 2016-13 requires financial institutions and other organizations to use forward-looking information to better formulate their credit loss estimates. In addition, the ASU amends the accounting for credit losses on available for sale debt securities and purchased financial assets with credit deterioration. This update was effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company adopted the provisions of ASU 2016-13 as of January 1, 2020. The adoption did not have a material impact on the Company’s consolidated financial statements. (iii) In January 2017, the FASB issued ASU No. 2017-04 “Intangibles— Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment”, which simplifies the accounting for goodwill impairment. ASU 2017-04 requires entities to record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value (Step 1 under the current impairment test). The standard eliminates Step 2 from the current goodwill impairment test, which included determining the implied fair value of goodwill and comparing it with the carrying amount of that goodwill. ASU 2017-04 is applied prospectively and the Company adopted the new standard in the first quarter of 2020. The adoption did not have a material impact on the Company’s consolidated financial statements. (iv) In August 2018, the FASB issued ASU 2018-13, “Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement (Topic 820)”. ASU 2018-13 adds, modifies, and removes certain fair value measurement disclosure requirements. ASU 2018-13 is effective for annual and interim periods beginning after December 15, 2019. ASU 2018-13 is applied prospectively and the Company adopted the new standard in the first quarter of 2020. The adoption did not have a material impact on the Company’s consolidated financial statements. Accounting Pronouncements Not Yet Adopted (i) In December 2019, the FASB issued ASU 2019-12, “Income Taxes (Topic 740) - Simplifying the Accounting for Income Taxes”, which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. ASU 2019-12 is effective for the Company beginning January 1, 2021. The Company is currently evaluating the effect of adopting this ASU on the Company’s financial statements. (ii) In January 2020, the FASB issued ASU 2020-01, “Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)”, which is intended to clarify the interaction of the accounting for equity securities under Topic 321 and investments accounted for under the equity method of accounting in Topic 323 and the accounting for certain forward contracts and purchased options accounted for under Topic 815. ASU 2020-01 is effective for the Company beginning January 1, 2021. The Company is currently evaluating the effect of adopting this ASU on the Company’s financial statements. (iii) In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40)”. ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. ASU 2020-06 is effective for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years. The Company is currently evaluating the impact of adopting this ASU on the Company’s financial statements.

Capital Management

Capital Management	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Capital Management	3. CAPITAL MANAGEMENT The Company’s primary objectives, when managing its capital, are to maintain adequate levels of funding to ensure the Company’s ability to continue as a going concern, support the operations of the Company and to maintain corporate and administrative functions. The Company defines capital as notes payable, convertible notes and equity, consisting of the issued units of the Company. The capital structure of the Company is managed to provide sufficient funding for planned operating activities of the Company. Funds are primarily secured through a combination of equity capital raised by way of private placements and debt. There can be no assurances that the Company will be able to continue raising equity capital and debt in this manner. Capital is comprised of the Company’s shareholders’ equity. As of December 31, 2020, the Company’s shareholders’ equity was $42,151. There were no changes to the Company’s approach to capital management during the twelve months ended December 31, 2020.

Cash and Restricted Cash

Cash and Restricted Cash	12 Months Ended
	Dec. 31, 2020
Cash And Cash Equivalents [Abstract]
Cash and Restricted Cash	4. CASH AND RESTRICTED CASH Cash at banks earns interest at floating rates based on daily bank deposit rates. The Company had $nil and $2,352 in restricted cash at December 31, 2020 and 2019, respectively, held under the terms of a debt facility.

Deposits

Deposits	12 Months Ended
	Dec. 31, 2020
Long Term Deposits [Abstract]
Deposits	5. DEPOSITS Long-term deposits are made up of the following: December 31, 2020 December 31, 2019 Deposits on equipment $ 1,156 $ 3,505 Deposits on construction — 1,500 Other long-term deposits 3,149 1,342 Total $ 4,305 $ 6,347

Inventory

Inventory	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventory	6. INVENTORY The Company’s inventories include the following at December 31, 2020 and December 31, 2019: December 31,2020 December 31,2019 Raw materials – harvested cannabis $ 4,693 $ 687 Raw materials – CBD and ingredients 214 76 Work in process – flower and extract 9,454 6,757 Finished goods – cultivation supplies 886 677 Finished goods – packaged products 2,790 1,628 Total $ 18,037 $ 9,825 During 2020 and 2019, no inventory was pledged as collateral.

Notes Receivable

Notes Receivable	12 Months Ended
	Dec. 31, 2020
Receivables [Abstract]
Notes Receivable	7. NOTES RECEIVABLE December 31, 2020 December 31, 2019 Accucanna Note (1) $ — $ 1,597 NWCS and 7 Point Notes (2) 355 586 Related Party Notes (3) — 696 Other — 41 Total $ 355 $ 2,920 Less: notes receivable, current (264 ) (1,871 ) Notes receivable, long term $ 91 $ 1,049 (1) Accucanna Note The Company, as part of the Cannex acquisition (Note 11), acquired a loan receivable from Accucanna, LLC (“Accucanna”), a California cannabis dispensary licensee which shared significant common ownership with Pure Ratios. The $1,500 loan was evidenced by a secured convertible promissory note. The note bore interest of 10% for the first six months and 18% thereafter. The loan was restructured in 2020 and the remaining balance was repaid prior to December 31, 2020. (2) NWCS and 7Point Notes The Company acquired three notes receivable in the Cannex business combination (Note 11). The notes bear interest ranging from 10% - 13% per annum and are repayable in installments totaling $22 per month, maturing in 2022. (3) Related Party Notes The Company held various loans totaling $nil and $696 at December 31, 2020, and December 31, 2019, respectively, from related parties that hold cannabis licenses, have applied for cannabis licenses, or control real estate that can be used for a cannabis facility. The parties are related because a Company executive is a member of the Board of Managers of the party, or employees of the Company have a significant ownership of the party. The loans are unsecured, non-interest bearing, and are payable on demand. The loans were written-off during 2020.

Investments

Investments	12 Months Ended
	Dec. 31, 2020
Investments Debt And Equity Securities [Abstract]
Investments	8. INVESTMENTS As of December 31, 2020 and 2019 the Company holds investments of equity in private companies as follows: December 31, 2020 December 31, 2019 HelloMe Inc., a California-based company focused on products on the beauty and wellness industry. $ — $ 509 LemonHaze Inc., a Washington-based private cannabis event company. — 150 Retail Education Tools, Inc., a Washington-based start-up application company focused on marketing tools for emerging cannabis companies. — 100 Total investments $ — $ 759 During 2020, the Company determined that the value of these investments is $nil due to a lack of revenue growth and no evidence of future profitability. Accordingly, a loss on investments of $759 has been recorded on the consolidated statement of operations and comprehensive loss.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2020
Property Plant And Equipment [Abstract]
Property and Equipment	9 . PROPERTY AND EQUIPMENT Property and equipment and related depreciation are summarized in the table below: As of December 31, 2020 2019 Land $ 150 $ 1,636 Buildings & improvements 3,745 11,157 Construction in process 19,934 8,561 Furniture, equipment & other 9,968 7,504 Leasehold improvements 5,839 16,057 Total 39,636 44,915 Less: accumulated depreciation (6,018 ) (3,093 ) Total property and equipment, net $ 33,618 $ 41,822 On December 17, 2020, the Company closed two sale and lease back transactions to sell its Olympia, Washington cultivation and processing facility and its Georgetown, Massachusetts combination cultivation, production and dispensary to Innovative Industrial Properties, Inc. (“IIPR”) . Under the long-term agreements, the Company will lease back the facilities and continue to operate and manage them. As a result of the sale, the Company disposed of $12,665 of land, buildings, building improvements, and equipment. The Company recognized a gain of $3,345 on the transactions. For further information regarding these transactions, see Note 12 - Leases. Approximately $33,000 of property and equipment is secured by LI Lending as collateral on the LI Lending note (Note 13). There were no significant contractual commitments for future capital expenditures as of December 31, 2020 and 2019. Depreciation of property and equipment is computed using the straight-line method over the asset’s estimated useful life. Depreciation expense for the year ended December 31, 2020 and 2019 was $1,052 and $2,553 respectively, of which $3,769 and $1,700 respectively is included in cost of goods sold.

Intangible Assets and Goodwill

Intangible Assets and Goodwill	12 Months Ended
	Dec. 31, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets and Goodwill	10. INTANGIBLE ASSETS AND GOODWILL Intangible Assets Intangible assets are recorded at cost less accumulated amortization and impairment losses. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Amortization of definite life intangibles is recognized on a straight-line basis over their estimated useful lives. The estimated useful lives, residual values, and amortization methods are reviewed at each year end, and any changes in estimates are accounted for prospectively. Licenses Customer Relationships Non- Competition Agreements Trademarks Know-How Total Balance, December 31, 2018 $ 18,741 $ 2,827 $ 237 $ 88 $ — $ 21,893 Cannex acquisition (Note 11) — — — 3,900 9,700 13,600 Om of Medicine acquisition (Note 11) 7,700 — — — — 7,700 Accumulated amortization — (580 ) (100 ) (263 ) (808 ) (1,751 ) Impairment (6,295 ) — — — — (6,295 ) Balance, December 31, 2019 $ 20,146 $ 2,247 $ 137 $ 3,725 $ 8,892 $ 35,147 Amortization expense — (579 ) (94 ) (377 ) (1,959 ) (3,009 ) Impairment — — — (3,348 ) — (3,348 ) Balance, December 31, 2020 $ 20,146 $ 1,668 $ 43 $ — $ 6,933 $ 28,790 Goodwill Balance, December 31, 2018 $ 6,065 Cannex acquisition (Note 11) 166,557 Om acquisition (Note 11) 1,435 PHX/Greens Goddess acquisition (Note 11) 6,225 Impairment of PHX/Greens Goddess goodwill (1,091 ) Impairment of continuing operations goodwill (138,908 ) Balance, December 31, 2019 $ 40,283 Disposal of PHX/Greens Goddess (Note 25) (5,134 ) Tax adjustment to goodwill from Cannex acquisition 1,406 Impairment (13,400 ) Balance, December 31, 2020 $ 23,155 For the year ended December 31, 2020, the Company recorded a decrease of $5,134, from the disposal of PHX Interactive LLC/Greens Goddess Inc. (Note 25) Goodwill is tested for impairment annually, or more frequently when events or circumstances indicate that impairment may have occurred. The Company tests impairment of goodwill in line with the two steps summarized below and further described in “Footnote 2. Significant Accounting Policies (j) Goodwill”: 1. Indicators of impairment – a qualitative test to determine if indicators of impairment (or conversely indicators of non-impairment), collectively “trigger events”, are present by assessing macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, other relevant entity-specific events, events affecting a Reporting Unit, and a sustained decrease in share price (if applicable). 2. One-Step Quantitative Test – The quantitative test compares the reporting unit’s fair value to its carrying value. An impairment is recorded for any excess carrying value above the reporting unit’s fair value, not to exceed the amount of goodwill. Year ended December 31, 2020 In 2020, management assessed indicators of impairment and concluded the below for the respective reporting units: Retail, Production and Ancillary Cannabis Reporting Units’ Management has not identified any significant negative triggering events that would suggest it is more likely than not that impairment exists. Therefore, further analysis is not required for these Reporting Units. Pure Ratios RU Management has identified negative trigger events regarding its online CBD business. Management has concluded that the overall financial performance of the entity continues to be worse than expectation, including revenue growth, EBITDA/cash flows, and future growth projections. The Pure Ratio’s business operates at a breakeven (i.e.. Zero) profit level and is not expected to improve in the near term. As such, management has determined that the Goodwill and remaining Intangible assets associated with the Pure Ratio’s RU are impaired. The business was purchased by 4Front in 2019 with $32,376 in goodwill allocated to the entity. An impairment charge of $18,876 was recorded against Goodwill allocated to the reporting unit in 2019 due to triggers existing that identified future financial performance would be worse than projected. As a result of the same triggers in 2020, the remaining goodwill of $13,400 and $3,348 in Trademarks were written off as of December 31, 2020 Year ended December 31, 2019 In 2019, management assessed indicators of impairment and concluded the below for the respective reporting units: Retail Reporting Unit The Retail unit represented retail stores with direct sales to end consumers in multiple states. As a result of the impairment test, management concluded that the carrying value was higher than the fair value and recorded impairment losses of $13,797 during the year ended December 31, 2019 ($nil for the year ended December 31, 2018). The Company allocated the impairment loss to cannabis licenses held by continuing operations, and the remainder was fully allocated to goodwill. Greens Goddess represents a cannabis dispensary in Arizona that was acquired by the Company in 2019. Greens Goddess was sold in 2020 for $6,000, and presented as discontinued operations. The Company used the sale price, less disposal costs as the recoverable amount at December 31, 2019. As a result of the impairment test, management concluded that the carrying value was higher than the fair value and recorded impairment losses of $1,091 during the year ended December 31, 2019. The impairment loss was fully allocated to goodwill. Ancillary Cannabis Reporting Unit Management concluded that the fair value was higher than the carrying value at December 31, 2019, and no impairment was recognized for the Ancillary Cannabis RU. Production Reporting Unit The production unit represents the Company’s operations Cannex Holdings California Inc., Illinois Grown Medicine, LLC, the production division of Healthy Pharms Inc., and the production division of Mission Massachusetts Inc. As a result of the impairment test, management concluded that the carrying value was higher than the fair value and recorded impairment losses of $112,530 during the year ended December 31, 2019. The impairment loss was fully allocated to goodwill. Pure Ratios RU Pure Ratios represents the operations of a CBD-focused wellness company. As a result of the impairment test, management concluded that the carrying value was higher than the fair value and recorded impairment losses of $18,876 during the year ended December 31, 2019. The impairment loss was fully allocated to goodwill.

Acquisitions and Business Combi

Acquisitions and Business Combinations	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Acquisitions and Business Combinations	1 1 . ACQUISITIONS AND BUSINESS COMBINATIONS Cannex Capital Holdings Inc. On July 31, 2019, 4Front Holdings LLC (“Holdings”) and Cannex Capital Holdings, Inc. (“Cannex”) completed their business combination and the creation of 4Front Ventures Corp. The acquisition combined Cannex’s understanding of large-scale cultivation and manufacturing operations with 4Front’s existing asset base and its retail and regulatory capabilities. The business combination was completed by way of a plan of arrangement agreement under the Business Corporations Act (British Columbia) pursuant to the terms of the business combination agreement among Holdings, Cannex, 4Front and 1196260 B.C. Ltd. dated March 1, 2019, as amended (the “Arrangement Agreement”). Pursuant to the terms of the Arrangement Agreement, the former owners of Holdings exchanged, through a series of transactions, their respective interests in Holdings in exchange for a total of 340.4 million shares in 4Front when calculated as if all share classes were converted to Subordinate Voting Shares. Holdings has been identified for accounting purposes as the acquirer, and accordingly 4Front is considered a continuation of Holdings and the net assets of Cannex on July 31, 2019, the date of the business combination, are deemed to have been acquired by Holdings. The acquisition was accounted for in accordance with ASC The Company recorded the acquired balances at fair value as determined by third party valuation firms. The following table summarizes the purchase price allocation: Consideration transferred: Equity issued (1) $ 181,110 Fair value of GGP warrants (2) 5,779 Replacement warrants (3) 5,317 Replacement stock options (4) 6,825 Total $ 199,031 Fair value of net assets acquired: Cash $ 9,119 Accounts receivable 1,869 Prepaid expenses 352 Inventory 527 Property and equipment 1,230 Notes receivable 2,233 Notes receivable – 4Front (5) 12,497 Deposits – equipment 2,182 Deposits – real estate 820 Right-of-use assets 15,160 Investments 759 Lease receivables 33,192 Intangible assets 13,600 Goodwill 166,557 Accounts payable and accrued liabilities (3,042 ) Notes payable (201 ) Contingent consideration payable – Pure Ratios (1,500 ) Convertible notes (39,881 ) Lease liability (16,442 ) $ 199,031 (1) As part of the business combination, 190,482,146 shares were issued to Cannex investors with a value of $0.95 per share ($1.25 CAD). (2) On July 31, 2019, 13,521,328 warrants that were held by Gotham Green Partners (the “GGP Warrants”) were replaced with warrants with the same terms in 4Front Ventures Corp, with a fair value of $5,779. In determining the fair value of the warrants issued to GGP, the Company used the Black-Scholes option pricing model with the following weighted average assumptions: July 31, 2019 Risk-Free Interest Rate 1.84 % Expected Life of Options (years) 2.31 Expected Annualized Volatility 89 % Expected Forfeiture Rate nil Expected Dividend Yield nil Black-Scholes Value of Each Option $ 0.43 (3) On July 31, 2019, 25,251,757 warrants that were held by third parties, were replaced with warrants with the same terms in 4Front Ventures Corp, which had a total fair value of $5,317 determined using the Black-Scholes valuation model (Note 16). The value of these warrants is recorded as derivative liability, as the exercise price of these warrants are denominated in a foreign currency, Canadian Dollars. (4) On July 31, 2019, 16,346,665 stock options held by Cannex shareholders were replaced with stock options of 4Front. These replacement options had the same terms as the original options. The fair value of the replacement options was $9,098, determined using the Black-Scholes model. The consideration for the business combination includes $6,825 for replacement options, relating to past service with the remaining $2,273 recognized over the vesting period. (5) As of July 31, 2019, Cannex had advanced the Company $12,497. The note was eliminated upon consolidation. Intangible assets comprise of trademarks with a fair value of $3,900 and know-how with a fair value of $9,700. The goodwill of $166,557 is attributable mainly to the skills and technical expertise of Cannex’s work force and the synergies expected to be achieved from integrating Cannex into 4Front’s existing Cannabis business. None of the goodwill recognized is expected to be deductible for tax purposes. For further details on intangible assets and goodwill, see Note 10. In 2020, an adjustment to the purchase price accounting was made to record a deferred tax liability of $1,406 and to increase goodwill. See Note 24. Acquisition costs of $2,324, were excluded from the consideration transferred, and were included in general and administrative expenses in the year ended December 31, 2019. Om of Medicine LLC On April 15, 2019, the Company acquired 100% of Om of Medicine LLC (“OM of Medicine”), a dispensary in Michigan. The purpose of the acquisition was to expand the Company’s presence to Michigan. The acquisition was accounted for in accordance with AS Goodwill arose because the consideration paid for the business acquisition reflected the benefit of expected revenue growth and future market development. None of the goodwill is expected to be deductible for tax purposes. During the fourth quarter of 2019, management performed its annual impairment test and concluded that the carrying value was higher than the recoverable amount and recorded impairment losses to goodwill and intangibles assets of $2,651. The following table summarizes the purchase price allocation: Consideration transferred: Cash $ 227 Contingent consideration (1) 3,750 Payables issued (2) 1,058 Equity paid (3) 4,400 Total $ 9,435 Fair value of net assets acquired are: Fair value of net assets acquired: Cash $ 51 Inventory 298 Property and equipment 192 Right-of-use assets 574 Goodwill 1,435 Intangible assets 7,700 Accounts payable and accrued liabilities (161 ) Notes payable (80 ) Lease liability (574 ) $ 9,435 (1) (2) Consists of $1,058 held back by the Company to pay future taxes, other expenses or payments to the sellers. (3) As part of the business combination, 9,040 Class F shares were issued which were valued at $4,400. Acquisition costs of $29, were excluded from the consideration transferred, and were included in general and administrative expenses in the period in which they were incurred. PHX Interactive, LLC On February 22, 2019, the Company completed an acquisition of 100% of PHX Interactive, LLC (“PHX”), an entity that operated Greens Goddess Products, Inc., a cannabis license holder and dispensary operator in Phoenix, Arizona. The purpose of the acquisition was to expand the Company’s operations to Arizona. The acquisition was accounted for in accordance with ASC Goodwill arose because the consideration paid for the business acquisition reflected the benefit of expected revenue growth and future market development. These benefits were not recognized separately from goodwill because they do not meet the recognition criteria for identifiable intangible assets. Goodwill is not expected to be deductible for tax purposes. On March 30, 2020, the Company completed the sale of PHX and Green Goddess to a third party for $6,000 in cash. The following table summarizes the purchase price allocation: Consideration transferred: Cash $ 3,360 Payables issued (1) 304 Equity paid (2) 2,676 Total $ 6,340 Fair value of net assets acquired: Cash $ 102 Inventory 91 Property and equipment 72 Deposits 2 Goodwill 6,225 Accounts payable and accrued liabilities (152 ) 6,340 (1) Consists of $304 held back by the Company to pay certain vendor payables. (2) As part of the business combination, 5,496 Class F shares were issued which were valued at $2,676.

Leases

Leases	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Leases	12. LEASES In February 2016, the FASB issued Accounting Standards Update No. 2016-02 “Leases (Topic 842)” (“ASU 2016-02”), which requires lessees to put most leases on the balance sheet but recognize expense on the income statement in a manner similar to current accounting. On January 1, 2019, the Company adopted the standard and all related amendments, using the optional transition method (modified retrospective approach) applied to leases at the adoption date. Under the modified retrospective approach, comparative periods have not been restated and continue to be reported under the accounting standards in effect for those periods. Additionally, an adjustment was recorded to retrained earnings to account for the initial adoption of the standard. The Company elected the optional package of practical expedients to not reassess prior conclusions related to contracts containing leases, lease classification and initial direct costs. The Company also elected the practical expedient to not separate lease components from non-lease components for real estate leases. As a result of the adoption of ASU 2016-02, the Company recorded right-of-use (“ROU”) assets of $5,580 and corresponding lease liabilities of $5,897 with the difference of $317 recorded in opening retained earnings. Upon adoption of ASU 2016-02, ROU assets were adjusted for deferred rent and prepaids as of January 1, 2019. Lease expense is recognized on a straight-line basis over the expected lease term. The Company’s incremental borrowing rate is used in determining the present value of future payments at the commencement date of the lease, or for the adoption of ASU 2016-02, at January 1, 2019. Balances related to operating leases are included in ROU assets and noncurrent lease liabilities on the consolidated balance sheet. All real estate leases are recorded on the balance sheet. Equipment and other non-real estate leases with an initial term of twelve months or less are not recorded on the balance sheet. Lease agreements for some locations provide for rent escalations and renewal options. Many leases include one or more options to renew the lease at the end of the initial term. The Company considered renewals in its ROU assets and operating lease liabilities. Certain real estate leases require payment for taxes, insurance and maintenance which are considered non-lease components. The Company accounts for real estate leases and the related fixed non-lease components together as a single component. The Company determines if an arrangement is a lease at inception. The Company must consider whether the contract conveys the right to control the use of an identified asset. Certain arrangements require significant judgment to determine if an asset is specified in the contract and if the Company directs how and for what purpose the asset is used during the term of the contract. For the year ended December 31, 2020 and 2019 the Company recorded $4,872 and $2,204 in operating lease expense respectively. Other information related to operating leases as of and for the year ended December 31, 2020 were as follows: Year Ended December 31, 2020 Weighted average remaining lease term (in years) $ 16.1 Weighted average discount rate 14.4 % (a) The Company as a Lessee The following table summarizes the Company’s operating leases: Classification - Consolidated Balance Sheets December 31, 2020 December 31, 2019 Assets Operating lease assets Operating lease assets $ 62,466 $ 20,757 Liabilities Current Operating Current portion of operating lease liabilities 1,909 972 Noncurrent Operating Operating lease liabilities 51,545 20,976 Total lease liabilities $ 53,454 $ 21,948 Maturities of lease liabilities for third-party operating leases as of December 31, 2020 were as follows: Year Ending December 31 Third-Party Maturities of Lease Liability 2021 $ 8,987 2022 9,220 2023 9,397 2024 9,445 2025 9,599 2026 and thereafter 128,067   Total lease payments $ 174,715 Future minimum lease payments (principal and interest) on the leases are as follows: The Company has right-of-use assets and lease liabilities for leased real estate for dispensaries, cultivation and production facilities and office space. The incremental borrowing rate used for leases for 2019 was 10.25% and was 15-18% for 2020. Disclosures related to period prior to adoption of ASU 2016-02 Future minimum rental commitments under non-cancelable operating leases as of December 31, 2019 were expected to be as follows: Year Ending December 31, Total 2020 $ 3,734 2021 3,805 2022 3,845 2023 3,701 2024 3,507 2025 and Thereafter 15,778 Total Future Minimum Lease Payments $ 34,370 (b) The Company as a Lessor: (b) The Company as a Lessor: The Company is a landlord for a lease in Olympia, Washington. The Company is a landlord through a sublease in Tumwater, Washington. The Company acquired these leases in the Cannex business combination. The Company applied ASC 842 to these leases when acquired on July 31, 2019 and determined that both leases should be classified as direct finance leases. Lease receivables were recorded for these leases for the future lease payments by the tenants and for the residual value of the leased assets at the end of the leases. On December 17, 2020, the Company sold the Olympia building and other assets as part of a sales lease back transaction and the lease where the Company is the landlord was cancelled. The Company applied ASC 842 to the new sublease and classified the new sublease as an operating lease. The lease receivable was sold to the purchaser of the assets as part of the sales lease back transaction. The following table summarizes changes in the Company’s lease receivables: December 31, 2020 December 31, 2019 Balance, beginning of the year $ 33,500 $ — Acquisitions — 33,192 Sale of assets in sale lease back (22,508 ) — Interest 11,019 4,528 Lease payments received (10,966 ) (4,220 ) Balance, end of the period $ 11,045 $ 33,500 Less current portion (3,450 ) (9,556 ) Long-term lease receivables $ 7,595 $ 23,944 Future minimum lease payments receivable (principal and interest) on the leases are as follows: As of December 31, 2020 2021 $ 11,846 2022 12,725 2023 1,575 2024 — 2025 — Thereafter — Total minimum lease payments 26,146 Less Olympia operating lease payments (17,491 ) Total minimum lease payments for Elma 8,655 Effect of discounting (2,434 ) Present value of minimum lease payments 6,221 Present value of residual value of leased property 4,824 Total lease receivable $ 11,045 Current portion lease receivable (3,450 ) Long-term lease receivable $ 7,595

Notes Payable and Convertible N

Notes Payable and Convertible Notes	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Notes Payable and Convertible Notes	13. NOTES PAYABLE AND CONVERTIBLE NOTES The Company’s notes payable and convertible notes are as follows Gotham Green Convertible Partners, LLC LI Lending, LLC Convertible Notes Notes (Swap) Other Loans Total Balance, December 31, 2018 $ — $ — $ — $ — $ 9,198 $ 9,198 Acquisitions (Note 11) 39,881 — — — — 39,881 Equity component (4,874 ) — — — — (4,874 ) Loans advanced, net — 44,194 — — 2,953 47,147 Loan payments (953 ) — — — (4,058 ) (5,011 ) Accretion income (337 ) — — — — (337 ) Accrued interest 1,890 95 — — — 1,985 Balance, December 31, 2019 35,607 44,289 — — 8,093 87,989 Loans advanced, net 2,810 — 5,827 — 509 9,146 Equity exchanged — — — 13,661 — 13,661 Equity component (692 ) — (3,982 ) — (1,168 ) (5,842 ) Accretion income (643 ) (643 ) Loan payments (39,855 ) (6,840 ) — — (685 ) (47,380 ) Gain on extinguishment of debt (1,218 ) (1,218 ) Converted to equity — — (145 ) (1,794 ) — (1,939 ) Accrued interest 3,991 7,913 1,155 — 182 13,241 Balance, December 31, 2020 — 45,362 2,855 11,867 6,931 67,015 Less current portion — — — — (5,024 ) (5,024 ) Long-term portion $ — $ 45,362 $ 2,855 $ 11,867 $ 1,907 $ 61,991 Gotham Green Partners, LLC LI Lending, LLC Convertible Notes Convertible Notes (Swap) Other Payables Total Balance, December 31, 2019 $ 35,607 $ 44,289 $ — $ — $ 8,093 $ 87,989 Less current portion — — — — (6,190 ) (6,190 ) Long-term portion 35,607 44,289 — — 1,903 81,799 Balance, December 31, 2020 — 45,362 2,855 11,867 6,931 67,015 Less current portion — — — — (5,024 ) (5,024 ) Long-term portion $ — $ 45,362 $ 2,855 $ 11,867 $ 1,907 $ 61,991 Convertible Notes On May 14, 2020, the Company issued $5,827 in convertible notes to existing investors in the Company. The notes pay interest of 5% per annum and have a maturity date of February 28, 2022. The notes can be converted into Class A Subordinate Voting Shares of the Company for $0.25 per share at any time at the option of the holder. The Company can require mandatory conversion at any time after November 14, 2020 if that the Company’s stock price remains above $0.50 for 45 consecutive days. In 2021, the Company enacted the mandatory conversion feature and converted all remaining debt to equity. One investor elected to convert their note in 2020. As part of issuing the convertible notes, the investors were given the right to exchange stock in the Company into separate convertible notes (swap notes). In total 29,448,468 shares with a value of $13,661 were exchanged for $13,661 in convertible notes. These notes were effective May 28, 2020, have a maturity date of May 28, 2025, and can be converted into Class A Subordinate Voting Shares of the Company for $0.46 per share at any time at the option of the holder. The notes pay no interest if the Company’s annual revenue is greater than $15,000, and 3% annually otherwise. The Company can require mandatory conversion at any time that the Company’s stock price remains above $0.92 for 45 consecutive days. Gotham Green Partners LLC Through the Cannex business combination (Note 11), the Company assumed senior secured convertible notes issued to Gotham Green Partners LLC (“GGP”). The convertible loan had a fair value on acquisition of $39,881 which was determined as the present value of the loan and the fair value of the conversion feature. The fair value of the conversion feature was determined to be $4,874 based on the acquisition date intrinsic value of the option. Upon acquisition, the Company reclassified the fair value of the conversion feature to equity. The Company used an independent valuation company to value the notes as of July 31, 2019 using a 10.25% discount rate which management determined was the rate for similar notes with no conversion feature or warrants. The notes were repaid in full in December 2020. On January 29, 2020, the Company issued convertible secured promissory notes for a total of $3,000 to entities associated with GGP. These notes were due on July 29, 2020 and accrued interest at 15% per annum due LI Lending LLC On May 10, 2019, the Company entered into a loan agreement with LI Lending LLC, a related party, for $50,000. LI Lending LLC is related because an officer of the Company is a part-owner of LI Lending LLC. As of December 31, 2019, the Company had drawn $45,000 on the loan in two amounts, an initial $35,000 and a final $10,000, both bearing a 10.25% interest rate. In April 2020, the loan was amended. In exchange for consent to allow the sale of the Pennsylvania and Maryland assets and the release of related collateral, the Company agreed to make prepayments of principal to LI Lending in the amount of $250 per month for an eight-month period beginning on May 1, 2020. The $2,000 prepayment was applied to the initial $35,000 amount decreasing the balance to $33,000. Additionally, the Company agreed to pay an increased interest rate of 12.25% on the final $10,000 of the loan until such time as this amount has been paid down with the initial $33,000 amount continuing to be subject to the original 10.25% interest rate. In December 2020, the loan was amended to allow for the release of collateral for the sale lease back transactions with Innovative Industrial Properties, Inc. (“IIPR”). The amendment increased both interest rates by 2.5% on the loan amounts but allowed the payments resulting from the incremental interest to be deferred until January 1, 2022. The Company elected to defer payment, and the additional 2.5% interest is accrued each month and added to the balance of the loan. The Company is still required to make interest-only payments monthly of 10.25% on the initial $33,000 and 12.25% on the final $10,000 of the loan until January 1, 2022 when the interest rates of 12.75% for the initial $33,000 and 14.75% for the final $10,000 will take effect for the remaining term. The loan matures on May 10, 2024. An exit fee of 20% of the principal balance will be due as principal is repaid. Monthly interest-only payments are required and the Company has paid all interest due as of December 31, 2020. The Company is subject to certain restrictions under the loan agreement, which include the segregation of the proceeds, the use of the funds for permitted uses, and providing security interest on assets acquired with the proceeds. On December 31, 2019, $2,352 of the funds advanced were shown as Restricted Cash on the Consolidated Balance Sheets. Other Outstanding as of December 31, 2020 December 31, December 31, Subsidiary Terms 2020 2019 Healthy Pharms Inc. Secured promissory note due December 18, 2020, interest at 15% paid in-kind. $ — $ 5,429 Healthy Pharms Inc. Unsecured convertible note at $0.50 per share, due November 18, 2021 at 12% per annum 1,652 — Healthy Pharms Inc. Unsecured promissory note, due June 18, 2021 at 12% per annum 2,823 — Arkansas Entities Unsecured promissory note, monthly interest payments at 12% per annum — 561 Arkansas Entities Unsecured promissory note, monthly interest payments at 14% per annum 1,907 1,738 Equipment Loans Secured by equipment, monthly payments beginning in 2021 at 15% per annum 512 — Other Various 37 365 Total Notes Payable and Convertible Notes $ 6,931 $ 8,093 Future minimum payments on the notes payable and convertible debt are as follows: December 31, 2020 2021 $ 6,156 2022 7,589 2023 — 2024 43,000 2025 11,867 Thereafter — Total minimum payments 68,612 Effect of discounting (1,597 ) Present value of minimum payments 67,015 Current portion (5,024 ) Long-term portion $ 61,991

General and Administrative Expe

General and Administrative Expenses	12 Months Ended
	Dec. 31, 2020
General And Administrative Expense [Abstract]
General and Administrative Expenses	1 4 . GENERAL AND ADMINISTRATIVE EXPENSES For the year ended December 31, 2020 and 2019, general and administrative expenses were comprised of: As of December 31, 2020 2019 Salaries and benefits $ 8,008 $ 10,184 Professional services 6,628 7,985 Other general and administrative 5,858 6,815 $ 20,494 $ 24,984

Share Capital and Equity

Share Capital and Equity	12 Months Ended
	Dec. 31, 2020
Stockholders Equity Note [Abstract]
Share Capital and Equity	15 . SHARE CAPITAL AND EQUITY The Company has authorized an unlimited number of Class A Subordinate Voting Shares (“SVS”) and Class C Multiple Voting Shares (“MVS”), all with no par value. In December 2020, the shareholders of the Company passed a resolution to permit the Company to convert all Class B Subordinate Voting Shares (“PVS”) shares into Class A shares and cancel the Class B PVS equity class, which occurred in 2020 All share classes are included within share capital in the consolidated statements of shareholder’s equity on an as converted basis. Each share class is entitled to notice of and to attend at any meeting of the shareholders, except a meeting of which only holders of another particular class of shares will have the right to vote. All share classes are entitled to receive dividends, as and when declared by the Company, on an as-converted basis, and no dividends will be declared by the Company on any individual class unless the Company simultaneously declares or pays dividends on all share classes. No subdivision or consolidation of any share class shall be made without simultaneously subdividing or consolidating all share classes in the same manner. Class A Subordinate Voting Shares Holders of Class A Subordinate Voting Shares are entitled to one vote in respect of each SVS. Class C Multiple Voting Shares Holders of Class C Multiple Voting Shares are entitled to 800 votes in respect of each MVS. One MVS can convert to one SVS but are not convertible until the later of the date that (i) the aggregate number of PVS and MVS held by the Initial Holders (being the MVS holders on their initial issuance) are reduced to a number which is less than 50% of the aggregate number of PVS and MVS held by the Initial Holders on the date of completion of the Business Combination with Cannex, and (ii) 3 years following the date of the business combination with Cannex. Series Shares outstanding as of December 31, 2020 As converted to SVS Shares Class A – Subordinate Voting Shares 537,575,044 537,575,044 Class C – Multiple Voting Shares 1,276,208 1,276,208 538,851,252 538,851,252 On November 23, 2020, the Company closed a brokered private placement and issued 24,644,500 Units at a price of C$ 0.70 per Unit. Each Unit is comprised of one subordinate voting share of the Company and one-half of a subordinate voting share purchase warrant. Each whole warrant entitles the holder to purchase one subordinate voting share for a period of two years from the date of issuance at an exercise price of C$ 0.90 per subordinate voting share. Net proceeds from this transaction were $11,557 net of share issuance costs of $690. Because of the Canadian dollar denominated exercise price, these warrants do not qualify to be classified within equity and are therefore classified as derivative liabilities at fair value through profit or loss “FVTPL”. On November 23, 2020, the warrants were valued using the Black Scholes option pricing model at $4,229 using the following assumptions: Share Price: C$0.94; Exercise Price: C$0.90; Expected Life: 2 years; Annualized Volatility: 87.73%; Dividend yield: 0%; Discount Rate: 0.16%; C$ Exchange Rate: 1.31. On December 31, 2020, the warrants were revalued using the Black Scholes option pricing model, using the following assumptions: Share Price: C$1.15; Expected Life: 1.89 years; Annualized Volatility: 87.73%; Dividend yield: 0%; Discount Rate: 0.13%; C$ Exchange Rate: 1.27. The increase in the value of the derivative liability of $1,578 is reflected in the statement of comprehensive loss as a $1,578 loss on the change in fair value of the derivative liability.

Warrants

Warrants	12 Months Ended
	Dec. 31, 2020
Warrants And Rights Note Disclosure [Abstract]
Warrants	16. WARRANTS As of December 31, 2020, there were share purchase warrants outstanding to purchase up to 42,772,992 SVS shares: Series Number of warrants Weighted- average exercise price Balance, December 31, 2018 — — Issued - Acquisition of Cannex 42,186,503 1.14 Balance, December 31, 2019 42,186,503 1.14 Issued 29,291,614 0.72 Exercised (2,686,463 ) 0.53 Expired (26,018,662 ) 1.10 Balance, December 31, 2020 42,772,992 $ 0.90 As of December 31, 2020, the Company has the following warrants outstanding and exercisable. Warrants Outstanding Exercise Price Expiry Date 7,000,000 $ 1.00 November 21, 2021 4,511,278 $ 1.33 November 21, 2021 2,010,050 $ 1.99 November 21, 2021 12,322,250 $ C0.90 November 23, 2022 1,438,412 $ C0.70 November 23, 2022 12,135,922 $ 0.82 December 17, 2022 2,230,080 $ 0.67 January 29, 2023 625,000 * $ C0.80 October 6, 2024 500,000 * $ C0.80 October 6, 2025 42,772,992 * Unvested as of December 31, 2020

Non-Controlling Interests

Non-Controlling Interests	12 Months Ended
	Dec. 31, 2020
Noncontrolling Interest [Abstract]
Non-Controlling Interests	1 7 . NON-CONTROLLING INTERESTS The non-controlling interests of the Company for each affiliate before intercompany elimination are summarized in the tables below: As of December 31, 2019 Summarized statements of financial position MMA Capital 4Front Management Associates Total Current assets $ — $ — $ — Current liabilities — — — Current net assets — — — Non-current assets 13,807 — 13,807 Non-current liabilities — — — Non-current net assets $ 13,807 $ — $ 13,807 Premium Medicine of Maryland Silver Spring Consulting Group Mission MA Illinois Grown Medicine Chesapeake Integrated Health Institute Harborside Illinois Grown Medicine Adroit Consulting Group Mission Maryland MMA Capital Other Total Balance at December 31, 2018 $ (444 ) $ (37 ) $ (663 ) $ (600 ) $ (267 ) $ (212 ) $ 12 $ 60 $ 45 $ 438 $ (1,668 ) Purchase price of non- controlling interest — — 663 600 267 308 (12 ) (53 ) (52 ) 45 1,766 Net income attributable to NCI 94 182 — — — (96 ) — (7 ) 195 (483 ) (115 ) Balance at December 31, 2019 (350 ) 145 — — — — — — 188 — (17 ) Purchase price of non- controlling interest 390 (136 ) — — — — — — (231 ) — 23 Net income attributable to NCI (40 ) (9 ) — — — — — — 95 — 46 Balance at December 31, 2020 $ — $ — $ — $ — $ — $ — $ — $ — $ 52 $ — $ 52

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-Based Compensation	18. SHARE-BASED COMPENSATION The Company adopted two equity incentive plans where the Company may grant Class A stock options. Under the terms of the plans, the maximum number of stock options which may be granted are a total of ten percent of the number of shares outstanding assuming conversion of all shares to SVS. The exercise price for stock options issued under the plans will be set by the compensation committee of the board of directors but will not be less than 100% of the fair market value of the Company’s shares on the grant date. Stock options have a maximum term of 10 years from the date of grant. Stock options vest at the discretion of the Board. As of December 31, 2020, the Company had the following options outstanding and exercisable on an as-converted basis: Strike Price in Options Exercisable Life Remaining Grant Date CAD$ Outstanding Options (years) July 31, 2019 1.00 8,883,332 8,883,332 1.95 July 31, 2019 1.00 1,166,667 1,166,667 2.76 July 31, 2019 1.50 516,666 344,444 3.45 July 31, 2019 1.50 800,000 333,334 3.46 July 31, 2019 0.10 6,245,840 6,245,840 3.71 August 22, 2019 0.80 6,358,600 2,922,737 3.64 August 22, 2019 1.00 6,150,000 1,881,450 3.64 November 1, 2019 0.80 1,200,000 400,000 3.84 November 6, 2019 0.80 15,040 5,013 3.85 February 3, 2020 0.80 425,000 25,000 4.10 June 8, 2020 0.80 25,000 - 4.44 July 31, 2020 0.80 1,500,000 933,344 4.58 September 15, 2020 0.86 8,265,920 - 4.71 October 2, 2020 0.77 3,000,000 - 4.76 November 24, 2020 0.94 1,775,000 1,331,250 4.90 December 2, 2020 1.11 2,900,000 - 4.92 December 21, 2020 1.06 1,200,000 - 4.98 50,427,065 24,472,411 3.75 Stock option activity is summarized as follows: Number of Weighted Average Weighted Average Options Price CAD$ Years Balance December 31, 2018 — — — Granted 40,028,465 0.86 — Exercised — — — Forfeited/Expired — — — Balance December 31, 2019 40,028,465 0.86 4.12 Granted 19,190,960 0.90 — Exercised — — — Forfeited/Expired (8,792,360 ) 1.04 — Balance December 31, 2020 50,427,065 0.84 3.72 Through December 31, 2020, 8,792,360 stock options were expired, cancelled or forfeited. During the year ended In determining the amount of equity-based compensation during the year, the Company used the Black-Scholes option pricing model to establish fair value of options granted during the year with the following key assumption: Risk-Free Interest Rate 0.38 % Expected Life (years) 5 Expected Annualized Volatility 87.73 % Expected Dividend Yield nil

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Parties	19. RELATED PARTIES Certain subsidiaries which were acquired in the business combination with Cannex have contractual relationships with two licensed Washington cannabis producer/processors: Superior Gardens LLC (d/b/a Northwest Cannabis Solutions) (“NWCS”) and 7Point Holdings LLC (“7Point”). The sole owner of NWCS was a related party of Cannex. However, upon the acquisition on July 31, 2019, management determined the sole owner did not have significant influence in the Company thus removing consideration of NWCS as a related party. The sole owner of 7Point was an executive of the Company during 2019. As a result of his departure, 7Point is no longer considered a related party. NWCS and the Company are parties to a commercial gross lease expiring December 31, 2022 with two five-year renewal options. For the twelve months ended December 31, 2019 the Company recognized $3,338 from interest revenue on the lease receivable for this lease. 7Point and the Company are parties to a commercial sublease expiring May 31, 2023 with one five-year renewal option. For the twelve months ended December 31, 2020 the Company recognized $1,190 from interest revenue on lease receivable for this lease. The Company has entered into a service agreement with NWCS to provide consulting and personnel services for growing and processing cannabis for $30 per month and to act as exclusive purchasing agent for equipment, machinery, and other supplies for $20 per month for a three-year term that expired on January 1, 2021 and automatically renewed for an additional three-year term. The Company recognized a total of $250 for the year ended December 31, 2019. NWCS and the Company have entered into a packaging supply agreement under commercially reasonable pricing terms by which NWCS submits packaging and equipment orders for Company-designed packaging sold by NWCS under an exclusive license to use Company brands and recipes in the state of Washington. The packaging supply agreement had an initial term of three years and expired on January 1, 2021 and automatic renewal for additional three-year periods. The Company recognized total of $3,703 in revenue for the year ended December 31, 2019 under the packaging supply agreement. As of December 31, 2019, the Company held three notes receivable from these related parties with a balance of $586. As of December 31, 2020, $597 of the Company’s trade receivables were due from NWCS and 7Point (collected in the following year). An officer of the Company is a part-owner of a LI Lending LLC which extended the Company a real estate improvement/development loan of $45,000 of which $43,000 was outstanding as of December 31, 2020. An officer of the Company holds an interest in an online marketing company serving the online CBD market which provides online marketing services for Pure Ratios. Pure Ratios paid $4,875 (2019 - $1,101) for the year ended December 31, 2020 to this vendor for management fees, pass through marketing costs and customer service. The Company has issued notes receivable to related parties that hold or have applied for cannabis licenses or that have secured real estate that can be used for a cannabis facility. The Company had $nil and $696 in such notes at December 31, 2020 and 2019, respectively.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
Contingencies	20 . CONTINGENCIES (a) Cannabis Industry Cannabis is still considered a Schedule 1 substance under the Controlled Substance Act. As such, there is an inherent risk related to the federal government’s position on cannabis; additionally, the risk exists, due to the Company’s business in cannabis, that third party service providers could suspend or withdraw services and as well as the risk that regulatory bodies could impose certain restrictions on the issuer’s ability to operate in the U.S.; however, the Company has deemed it not reasonable to estimate a potential liability related to the possible enforcement of laws against the medical cannabis industry. (b) Contingent consideration payable As part of the acquisition of Om of Medicine, LLC and Cannex’s prior acquisition of Pure Ratios, the Company is subject to contingent consideration payable to the sellers. The fair value of the contingent consideration, which is based on specific revenue levels achieved over a 2-3-year period, is as follows: Om of Medicine Pure Ratios Total Balance, December 31, 2018 $ — $ — $ — Acquisitions 3,750 1,500 5,250 Accretion 214 — 214 Balance, December 31, 2019 3,964 1,500 5,464 Accretion 758 — 758 Changes in fair value 774 — 774 Payments and settlements — (1,500 ) (1,500 ) Balance, December 31, 2020 5,496 — 5,496 Less: current portion (2,393 ) — (2,393 ) Long-term portion $ 3,103 $ — $ 3,103 The contingent consideration payable is measured at fair value based on unobservable inputs and is considered a Level 3 financial instrument. The determination of the fair value of these liabilities is primarily driven by the Company’s expectations of the respective subsidiaries achieving certain milestones. The expected milestones were assigned probabilities and the expected related cash flows were discounted to derive the fair value of the contingent consideration. OM of Medicine: The contingent consideration payable is determined as the amount in excess of gross sales of $3,400 (for fiscal 2020 and 2021) and $3,500 (2022) to a maximum payable of $6,000. At December 31, 2019, the probability of achieving all milestones to Om of Medicine’s contingent consideration payable was estimated to be 57%. During 2020, the probability was increased to 100% and the contingent liability was increased by $774 and a loss on the fair value adjustment was recorded to Other in Other Income (Expense) on the Consolidated Statements of Operations and Comprehensive Loss. Pure Ratios: Contingent consideration of $750 was earned during 2019 due to CBD sales reaching a milestone, and stock was issued to the seller with a value of $94 . Per an amendment to the agreement, $656 of the earned consideration was used to reduce the principal of the Accucanna note receivable. In 2020 an additional $750 was earned due to CBD sales and was used to pay down the Accucanna note. (c) Legal Matters In June 2020, the Company sold a legal claim on a consulting client to a third party for $2,480 in cash. Under certain circumstances, the Company will receive additional consideration. The Company is unable to estimate the value of this contingent consideration. The Company recorded a gain of $2,480 that was recorded to Other in Other Income (Expense) on the Consolidated Statements of Operations and Comprehensive Loss. From time to time, the Company may be involved in certain disputes arising in the ordinary course of business. Such disputes, taken in the aggregate, are not expected to have a material adverse effect on the Company. As of December 31, 2020, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on the results of the Company’s operations. There are also no proceedings in which any of the Company’s directors, officers, or affiliates is an adverse party or has a material interest adverse to the Company’s interest. In August 2019, the Company received a $2,500 payment that was related to certain contract disputes from consulting contracts that were executed prior to 2016, which was recorded as other income in profit or loss.

Financial Instruments and Finan

Financial Instruments and Financial Risk Management	12 Months Ended
	Dec. 31, 2020
Investments All Other Investments [Abstract]
Financial Instruments and Financial Risk Management	21 . FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT The Company’s financial instruments consist of cash, accounts receivable, other receivables, notes receivable, restricted cash, investments, Financial instruments recorded at fair value are classified using a fair value hierarchy that reflects the significance of the inputs to fair value measurements. The three levels of hierarchy are: Level 1 Quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices); and Level 3 Inputs for the asset or liability that are not based on observable market data (unobservable inputs). The fair value of the Company’s cash, accounts receivable, other receivables, accounts payable and accrued expenses approximates carrying value due to their short-term nature. The Company’s restricted cash, and investments approximate fair value due to the nature of the instruments. The Company’s notes receivable, convertible notes payable, and notes payable approximate fair value due to the instruments bearing market rate of interest. There were no transfers between fair value levels during the three and years ended December 31, 2020 and the year ending December 31, 2019. (a) Financial Risk Management The Company is exposed in varying degrees to a variety of financial instruments related risks. The Board mitigates these risks by assessing, monitoring and approving the Company’s risk management processes. (b) Credit Risk Credit risk is the risk of loss associated with counterparty’s inability to fulfill its payment obligations. The Company’s credit risk is primarily attributable to cash, lease receivables, other receivables, and notes receivable. The Company’s maximum credit risk exposure is equivalent to the carrying value of these instruments. The risk exposure is limited to the carrying amounts at the statement of financial position date. The risk to cash deposits is mitigated by holding these instruments with regulated financial institutions. Lease receivables, notes receivables and other receivables credit risk arises from the possibility that principal and interest due may become uncollectible. The Company mitigates this risk by managing and monitoring the underlying business relationships. The Company maintains cash with federally insured financial institutions. As of December 31, 2020 and 2019, the Company exceeded federally insured limits by approximately $5,000 in 2020 and $10,000 in 2019. The Company has historically not experienced any losses in such accounts. As of December 31, 2020, the Company held approximately $12,000 in cash in Canadian bank accounts. These funds were transferred to U.S. federally insured financial institutions subsequent to December 31, 2020. As of December 31, 2020 and 2019, the maximum credit exposure related to the carrying amounts of accounts receivable, notes receivable and lease receivables was $13,178 and $37,422 respectively. (c) Liquidity Risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations associated with financial liabilities. The Company manages liquidity risk through the management of its capital structure. The Company’s approach to managing liquidity is to raise sufficient capital to settle obligations and liabilities when due. The Company has the following gross contractual obligations as of December 31, 2020, which are expected to be payable in the following respective periods: Less than 1 year 1 to 3 years 3 to 5 years Greater than 5 years Total Accounts payable and accrued liabilities $ 11,149 $ 1,600 $ — $ — $ 12,749 Convertible notes, notes payable and accrued interest 5,024 16,629 45,362 — 67,015 Contingent consideration payable 2,393 3,103 — — 5,496 Total $ 18,566 $ 21,332 $ 45,362 $ — $ 85,260 (d) Interest Rate Risk Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company’s secured convertible notes with GGP (Note 11) had variable interest rates as of December 31, 2019. The GGP notes were paid in full in December 2020. (e) Foreign Exchange Risk The Company is exposed to exchange rate fluctuations between United States and Canadian dollars. The Company’s share price is denominated in Canadian dollars. If the Canadian dollar declines against the United States dollar, the United States dollar amounts available to fund the Company through the exercise of stock options or warrants will be less. The Company also has bank accounts with balances in Canadian dollars. The value of these bank balances if converted to U.S. dollars will fluctuate. While the Company maintains a head office in Canada where it incurs expenses primarily denominated in Canadian dollars, such expenses are a small portion of overall expenses incurred by the Company. The Company does not have a practice of trading derivatives and does not engage in “natural hedging” for funds held in Canada. (f ) Other Price Risk Price risk is the risk of variability in fair value due to movements in equity or market prices. The Company is subject to risk of prices to its products due to competitive or regulatory pressures.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Segment Information	22 . SEGMENT INFORMATION Reportable Segments The Company generates revenue from two reportable segments: • THC Cannabis – Production and cultivation of THC cannabis, manufacturing and distribution of cannabis products to own dispensaries and third party retail customers, ancillary services supporting wholesale operations, and retail sales direct to end consumers • CBD Wellness – Pure Ratios which encompasses the production and sale of CBD products to third-party customers The results of each segment are regularly reviewed by the Company’s Chief Executive Officer, who is the Company’s chief operating decision maker, to assess the performance of the segment and make decisions regarding the allocation of resources. The Company’s chief operating decision maker uses revenue and adjusted EBITDA as measure of segment performance. The accounting policies of each segment are the same as those set out under the summary of significant accounting policies in Note 2. There are no intersegment sales or transfers. All revenues are derived from customers domiciled in the United States and all assets are located in the United States. The below table presents revenues by type for the years ended December 31, 2020 and 2019: 2020 2019 Net Revenues THC Cannabis $ 50,041 $ 17,825 CBD Wellness 7,594 1,207 Corporate — — Total Net Revenues $ 57,635 $ 19,032 Depreciation and Amortization THC Cannabis $ 3,982 $ 1,314 CBD Wellness 79 31 Corporate — 1,818 Total Depreciation and amortization $ 4,061 $ 3,163 Assets THC Cannabis $ 186,899 $ 155,653 CBD Wellness 2,198 18,020 Corporate 15,659 29,028 Total Assets $ 204,756 $ 202,701 Goodwill assigned to the THC Cannabis segment as of December 31, 2020 and December 31, 2019 was $21,749 and $26,883, respectively. Intangible assets, net assigned to the THC Cannabis segment as of December 31, 2020 and December 31, 2019 was $28,790 and $31,422, respectively. Goodwill assigned to the CBD Wellness segment as of December 31, 2020 and December 31, 2019 was $nil and $13,400, respectively. Intangible assets, net assigned to the CBD segment as of December 31, 2020 and December 31, 2019 was $nil and $3,725, respectively.

Supplementary Cash Flow Informa

Supplementary Cash Flow Information	12 Months Ended
	Dec. 31, 2020
Supplemental Cash Flow Information [Abstract]
Supplementary Cash Flow Information	23 . SUPPLEMENTARY CASH FLOW INFORMATION Changes in non-cash working capital: December 31, 2020 December 31, 2019 Changes in operating assets and liabilities Accounts receivable $ (781 ) $ 1,192 Other receivables — 3,079 Inventory (9,159 ) (4,076 ) Prepaid expenses 298 (1,628 ) Deposits 1,506 — Accounts payable and accrued liabilities 3,078 2,345 Taxes payable 10,589 660 $ 5,531 $ 1,572 • Cash paid for interest in for the years ended December 31, 2020 and 2019 was $6,655 and $1,023 respectively. • Cash paid for income taxes for the year ended December 31, 2020 and 2019 was $nil for 2020 and $648 for 2019.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	2 4 . INCOME TAXES On July 31, 2019, the Company converted to a C corporation in the province of British Columbia for US tax purposes due to the reverse takeover of Cannex. Prior to July 31, 2019, the Company was classified as a Limited Liability Company (“LLC”) for US tax purposes. As such, prior to July 31, 2019, losses generated from operations were passed through to individual members. The Company’s statutory U.S. federal income tax rate is 21% The Company’s provision for income taxes differs from applying the U.S. federal income tax rate to income before taxes primarily due to the effect of IRC Section 280E, state income taxes, certain share-based compensation, interest accretion on debt, and miscellaneous permanent differences. Internal Revenue Code (“IRC”) Section 280E denies, at the U.S. federal level, deductions and credits attributable to a trade or business trafficking in controlled substances. Because the Company is subject to IRC Section 280E, the Company has computed its U.S. tax based on gross receipts less cost of goods sold. The tax provision for the years ended December 31, 2020 and 2019, have been prepared based on the assumption that cost of goods sold is a valid expense for income tax purposes. Income tax expense is comprised of: December 31, 2020 December 31, 2019 Net current taxes: U.S. Federal $ 7,587 $ 1,221 U.S. State 2,750 388 Deferred taxes: U.S. Federal 3,749 (171 ) U.S. State 1,375 (61 ) Total $ 15,461 $ 1,377 A reconciliation of income taxes at statutory rates is as follows: December 31, 2020 December 31, 2019 Loss before income taxes (continuing and discontinued operations) $ (31,544 ) $ (180,748 ) Statutory tax rate 21.00 % 21.00 % Expense based on statutory rates (6,624 ) (37,957 ) Permanent non-deductible items 14,036 48,200 Non-controlling interests 315 342 State taxes 1,650 (12,023 ) Change in state rate reconciliation (14 ) (20 ) Change in valuation allowance 119 738 Canadian losses (330 ) (389 ) Pre-acquisition partnership income — 3,169 Net changes in deferred tax liabilities 305 (683 ) Intangibles adjustment 6,004 — Less taxes on discontinued operations (412 ) (411 ) Income tax expense $ 15,049 $ 966 The components of deferred tax assets and liabilities were as follows: December 31, 2020 December 31, 2019 Deferred tax assets Net loss $ 1,403 $ 738 Net right-of-use assets and liabilities 9,660 4,588 Interest accretion on convertible debt — — Other 177 363 Total deferred tax assets — 475 Valuation allowance (771 ) (873 ) Total net deferred tax assets 10,469 5,291 Deferred tax liabilities Property and equipment (1,299 ) (822 ) Intangible assets (5,859 ) — Total deferred tax liabilities (9,841 ) (4,469 ) Total net deferred tax liabilities (16,999 ) (5,291 ) Total adjusted deferred tax liabilities $ (6,530 ) $ — Deferred tax assets and liabilities have been offset where they relate to income taxes levied by the same taxation authority and the Company has the legal right and intent to offset. Movement in net deferred tax liabilities: December 31, 2020 December 31, 2019 Balance at the beginning of the year $ — $ 232 Recognized in profit/loss (5,124 ) (232 ) Acquired in business combination (1,406 ) — Balance at the end of the year $ (6,530 ) $ — Deferred taxes are provided as a result of temporary differences that arise due to the differences between the income tax values and the carrying amount of assets and liabilities. Deferred tax assets have not been recognized in respect of the following deductible temporary differences: Net operating losses - US Federal $ 3,009 Net operating losses - US States 742 Non-capital losses carried forward – Canada 2,664 The Company’s US net operating losses expire as follows: 2040 – California $ 742 The Company’s Canadian non-capital income tax losses totaling $2,664 expire in 2039.

Disposals and Discontinued Oper

Disposals and Discontinued Operations	12 Months Ended
	Dec. 31, 2020
Discontinued Operations And Disposal Groups [Abstract]
Disposals and Discontinued Operations	25 . DISPOSALS AND DISCONTINUED OPERATIONS On January 21, 2020, the Company sold two management companies that controlled two Arkansas cannabis licenses to a third party for $2,000. A gain of $2,000 is included in gain on sale of subsidiaries in the consolidated statements of operations and comprehensive loss. The entities sold had no operations through the sale date. On February 22, 2019, the Company acquired PHX Interactive LLC and control of Greens Goddess Inc., an Arizona cannabis dispensary. On March 20, 2020, the Company completed the divestiture of these entities through a sale to a third party for $6,000 in cash. On December 31, 2019, the Company tested the Greens Goddess goodwill for impairment and based on the sale price, recorded $1,092 in goodwill impairment. The Company paid a $348 fee to a lender in exchange for allowing the Company to sell the dispensary. This fee is recorded as a disposal cost and is netted with gains as part of gain on sale of subsidiaries in the Consolidated Statements of Operations and Comprehensive Loss. Revenue and expenses, gains or losses relating to the discontinuation of these operations have been eliminated from the profit or loss from the Company’s continuing operations and are shown as part of a single line item for net loss from discontinued operations in the condensed consolidated statements of operations and comprehensive loss. The following sales of the Company’s dispensaries and management companies were recorded as gains on sale of subsidiaries in the condensed consolidated statements of operations and comprehensive loss. Revenue and expenses, and gains or losses relating to the discontinuation of these operations have been eliminated from profit or loss from the Company’s continuing operations for all periods presented and are shown as part of a single line item in the condensed consolidated statements of operations and comprehensive loss. On May 7, 2020, the Company completed the sale of the Mission Pennsylvania II LLC dispensary to a third party for $10,550 in cash. On September 1, 2020, the Company completed the sale of the Company’s 79.5% interest in Arkansas Natural Products Management LLC, that manages an Arkansas dispensary. The Company received $1,384 in cash and a note receivable for $1,065 that was fully paid in 2021 On September 23, 2020, the Company completed the sale of one Maryland dispensary and two management companies that manage two additional Maryland dispensaries to a third party for $5,500 in cash. On September 30, 2020, the Company completed the sale of the Company’s 80% interest in a Maryland management company that manages a Maryland dispensary. The buyer is the owner of the dispensary and paid $1,200 in cash. Below is a summary of the net income or loss from discontinued operations that is shown as a single line item for the years ended December 31, 2020 and 2019: Twelve months ended December 31, 2020 2019 REVENUE $ 12,482 $ 12,094 Cost of goods sold (8,057 ) (7,758 ) Gross profit 4,425 4,336 OPERATING EXPENSES Selling and marketing expenses 3,899 5,274 Depreciation and amortization 472 692 Total operating expenses 4,371 5,966 Income (loss) from operations 54 (1,630 ) Interest expense (109 ) — Goodwill impairment — (1,092 ) Gain on sale of subsidiaries 13,454 — Net income (loss) before income taxes 13,399 (2,722 ) Income tax expense (412 ) (411 ) Net income (loss) after income tax expense $ 12,987 $ (3,133 ) Cash flows generated by the discontinued operations are reported as single line items in each section of the condensed consolidated interim statements of cash flows and are summarized as follows: Year ended December 31, 2020 2019 Net cash provided by (used in) operating activities $ (627 ) $ 2,005 Net cash provided by (used in) investing activities (1,679 ) 2,073 Net cash provided by financing activities 3,503 — Cash flows from discontinued operations $ 1,197 $ 4,078

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	26. SUBSEQUENT EVENTS Brookline, MA Construction Subsequent to December 31, 2020, the Company announced that it continues to expand into the Massachusetts market and has received approval from the Brookline, Massachusetts Planning Board to start construction of a new Mission branded dispensary. The location will initially serve adult-use customers and is scheduled to open in Q2 2021. Land and Funding for Illinois Cultivation and Production Facility On March 15, 2021, the Company announced that it had entered into definitive agreements with the landowner and an affiliate of Innovative Industrial Properties, Inc. (“IIPR”) to build a cultivation and production facility in Illinois. The agreements provide for IIPR to acquire the land for $6,500 and fund the approximately $45,000 buildout of phase one of the facility which will be leased back to the Company in the form of a 20-year lease with two five-year extensions at the Company’s option.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation and Statement of Compliance	(a) Basis of Presentation and Statement of Compliance The accompanying consolidated financial statements as of December 31, 2020 and 2019 (the “consolidated financial statements”), have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
Basis of Measurement	(b) Basis of Measurement These consolidated financial statements have been prepared on the going concern basis, under the historical cost convention, except for certain financial instruments that are measured at fair value as described herein.
Functional and Presentation Currency	(c) Functional and Presentation Currency The Company’s, and its subsidiaries’, functional currency, as determined by management, is the United States (“U.S.”) dollar. These consolidated financial statements are presented in U.S. dollars.
Basis of Consolidation	(d) Basis of Consolidation The accompanying consolidated financial statements are comprised of the over which the Company is exposed to, or has rights to, variable returns the ability to affect these returns through the power to direct the the are fully consolidated from the date control and deconsolidated from the date control ceases. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. The following are the Company’s wholly owned subsidiaries and entities that are controlled by the Company that are included in these consolidated financial statements as of and for the years ended December 31, 2020 and 2019: State of Ownership % Business Name Entity Type Operations 2020 2019 4Front Holdings, LLC Holding Company DE 100% 100% 4Front Advisors, LLC Consulting Company AZ 100% 100% Mission Partners USA, LLC Investment Company DE 100% 100% Linchpin Investors, LLC Finance Company DE 100% 100% Healthy Pharms Inc. Collocated Cultivation / Production / Dispensary MA 100% 100% MMA Capital, LLC Finance Company MA 95.0% 85.3% IL Grown Medicine, LLC Cultivation IL 100% 100% Harborside Illinois Grown Medicine, Inc. Dispensary (allowing for the operation of 2 dispensaries) IL 100% 100% Om of Medicine, LLC Co-located Medical Provisioning Center (Dispensary); Co-located Adult-Use Dispensary MI 100% 100% Mission MA, Inc. Collocated Cultivation / Production / Dispensary MA 100% 100% Real Estate Properties LLC Real Estate Holding WA 100% 100% Fuller Hill Development Co, LLC Real Estate Holding WA 100% 100% Ag-Grow Imports LLC Importer of Equipment WA 100% 100% Pure Ratios Holdings, Inc. Online CBD Retail DE 100% 100% 4Front California Capital Holdings Inc. Real Estate Holding CA 100% 100% 4Front Nevada Corp. Holding Company NV 100% 100% Brightleaf Development LLC Holding Company WA 100% 100% Mission Partners IP, LLC IP Holding Company DE 100% 100% 4Front US Holdings, Inc. Holding Company DE 100% 100% 4Front Management Associates, LLC Management Company MA 95% 76% 4Front Ventures Corp. Holding Company Canada 100% 100%
Cash and Cash Equivalents	(e) Cash and Cash Equivalents Cash and cash equivalents include cash deposits in financial institutions, other deposits that are readily convertible into cash, with original maturities of three months or less, and cash held at retail locations. For the years presented, the Company did not have any cash equivalents.
Inventories	(f) Inventories Raw material consists of unharvested cannabis plants, and materials used to manufacture CBD and cannabis products. Work in process is harvested cannabis, processed cannabis oil, and manufactured products that are not complete. Finished goods are cultivation supplies to be sold to cultivators, purchased and manufactured packaged flower, pre-rolls, vape cartridges, edibles, CBD products, and paraphernalia. Inventories of purchased finished goods and packing materials are initially valued at cost and subsequently at the lower of cost or net realizable value. Costs incurred during the growing and production process are capitalized as incurred to the extent that cost is less than net realizable value. These costs include materials, labor and manufacturing overhead used in the growing and production processes. 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. Cost is determined using the weighted average cost basis. Products for resale and supplies and consumables are valued at lower of cost and net realizable value. The Company reviews inventory for obsolete, redundant and slow-moving goods and any such inventories are written down to net realizable value.
Property and Equipment	(g) Property and Equipment Property and equipment are stated at cost, including capitalized borrowing costs, net of accumulated depreciation and impairment losses, if any. Expenditures that materially increase the life of the assets are capitalized. Ordinary repairs and maintenance are expensed as incurred. Depreciation is calculated on a straight-line basis over the estimated useful life of the asset using the following terms and methods: Land/ Assets Under Construction Not Depreciated Buildings and Improvements 10 – 39 Years Furniture and Fixtures 5 – 7 Years Equipment 7 years Software 5 Years Leasehold Improvements Lesser of Remaining Life of Lease or Useful Life The assets’ residual values, useful lives and methods of depreciation are reviewed at each financial year-end and adjusted prospectively if appropriate. An item of equipment is derecognized upon disposal or when no future economic benefits are expected from its use. Any gain or loss arising on de-recognition of the asset (calculated as the difference between the net disposal proceeds and the carrying value of the asset) is included in operations in the year the asset is derecognized. The Company evaluates the recoverability of other long-lived assets, including property, plant and equipment, and certain identifiable intangible assets, whenever events or changes in circumstances indicate that the carrying value of an asset or asset group may not be recoverable. The Company performs impairment tests of indefinite-lived intangible assets on an annual basis or more frequently in certain circumstances. Factors which could trigger an impairment review include significant underperformance relative to historical or projected future operating results, significant changes in the manner of use of the assets or the strategy for the overall business, a significant decrease in the market value of the assets or significant negative industry or economic trends. When the Company determines that the carrying value of long-lived assets may not be recoverable based upon the existence of one or more of the indicators, the assets are assessed for impairment based on the estimated future undiscounted cash flows expected to result from the use of the asset and its eventual disposition. If the carrying value of an asset exceeds its estimated future undiscounted cash flows, an impairment loss is recorded for the excess of the asset’s carrying value over its fair value.
Impairment of Non-Financial Assets	(h) Impairment of non-financial assets The Company evaluates the recoverability of other long-lived assets, including property, plant and equipment, and certain identifiable intangible assets, whenever events or changes in circumstances indicate that the carrying value of an asset or asset group may not be recoverable. The Company performs impairment tests of indefinite-lived intangible assets on an annual basis or more frequently in certain circumstances. Factors which could trigger an impairment review include significant underperformance relative to historical or projected future operating results, significant changes in the manner of use of the assets or the strategy for the overall business, a significant decrease in the market value of the assets or significant negative industry or economic trends. When the Company determines that the carrying value of long-lived assets may not be recoverable based upon the existence of one or more of the indicators, the assets are assessed for impairment based on the estimated future undiscounted cash flows expected to result from the use of the asset and its disposition, an impairment loss is recorded for the excess of the asset’s carrying value over its fair value.
Intangible Assets	(i) Intangible Assets Intangible assets are recorded at cost less accumulated amortization and impairment losses, if any. estimates at the date of acquisition and were as follows for each class of intangible asset as of Intangible assets estimated useful life: Customer Relationships 5 years Tradenames 1-10 years Non-competition Agreement 2-3 years Know-how (trade secrets) 5 years Intangible assets with finite lives are amortized over their estimated useful lives. The estimated useful lives, residual values, and amortization methods are reviewed at each year end, and any changes in estimates are accounted for prospectively.
Goodwill	(j) Goodwill Goodwill arises from business combinations and is generally determined as the excess of the fair value of the consideration transferred, plus the fair value of any non-controlling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill acquired in a business combination is not amortized but tested for impairment at least annually or more frequently if events and circumstances exist that indicate that a goodwill impairment test should be performed. The Company tests impairment of goodwill in two steps: 1. Indicators of impairment – a qualitative test to determine whether indicators of impairment (or conversely indicators of non-impairment), collectively “trigger events”, are present by assessing the below. If there is no negative trigger event, no further analysis is necessary. a. Macroeconomic conditions such as a deterioration in general economic conditions, limitations on accessing capital, fluctuations in foreign exchange rates, or other developments in equity and credit markets. b. Industry and market considerations such as a deterioration in the environment in which an entity operates, an increased competitive environment, a decline in market-dependent multiples or metrics (consider in both absolute terms and relative to peers), a change in the market for an entity’s products or services, or a regulatory or political development. c. Cost factors such as increases in raw materials, labor, or other costs that have a negative effect on earnings and cash flows. d. Overall financial performance such as negative or declining cash flows or a decline in actual or planned revenue or earnings compared with actual and projected results of relevant prior periods. In this case we have selected a 2019 to 2020 EBITDA comparative. e. Other relevant entity-specific events such as changes in management, key personnel, strategy, or customers; contemplation of bankruptcy; or litigation f. Events affecting a Reporting Unit such as a change in the composition or carrying amount of its net assets, a more-likely-than-not expectation of selling or disposing all, or a portion, of a Reporting Unit, the testing for recoverability of a significant asset group within a Reporting Unit, or recognition of a goodwill impairment loss in the financial statements of a subsidiary that is a component of a Reporting Unit g. If applicable, a sustained decrease in share price (consider in both absolute terms and relative to peers). 2. Quantitative Assessment - If the qualitative assessment above indicates that it is more likely than not that the fair value of the indefinite-lived intangible asset or the reporting unit (for goodwill) is less than its carrying value, a quantitative impairment test to compare the fair value to the carrying value. An impairment charge is recorded if the carrying value exceeds the fair value.
Income Taxes	(k) Income Taxes Deferred taxes are provided using an asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are measured using the enacted taxes rates. The effect on deferred tax assets and liabilities of a change in tax law or tax rates is recognized in income in the period that enactment occurs. As discussed further in Note 24, the Company is subject to the limitations of IRC Section 280E.
Revenue Recognition	(l) Revenue Recognition Revenue is recognized by the Company in accordance with ASU 2014-09, Revenue from Contracts with Customers (Topic 606). In order to recognize revenue under ASU 2014-09, the Company applies the following five steps: • Identify a customer along with a corresponding contract; • Identify the performance obligation(s) in the contract to transfer goods or provide distinct services to a customer; • Determine the transaction price the Company expects to be entitled to in exchange for transferring promised goods or services to a customer; • Allocate the transaction price to the performance obligation(s) in the contract; • Recognize revenue when or as the Company satisfies the performance obligation(s). Real estate income The Company accounts for leases and subleases with its tenants as finance leases. At the inception of a finance lease, the Company recognizes a lease receivable for the net present value of the future lease payments, derecognizes the underlying assets from property and equipment and derecognize the right-of-use-asset for the lease on any subleased facility. Lease payments received are primarily recognized as real estate income in the Consolidated Statements of Operations and Comprehensive Loss. A portion of the lease payment amortizes the lease receivable. Sale of goods Revenues consist of consumer packaged goods and retail sales of cannabis, which are generally recognized at a point in time when control over the goods have been transferred to the customer and is recorded net of sales discounts. Payment is typically due upon transferring the goods to the customer or within a specified time period permitted under the Company’s credit policy. Sales discounts were not material during the years ended December 31, 2020 and 2019. Revenue is recognized upon the satisfaction of the performance obligation. The Company satisfies its performance obligation and transfers control upon delivery and acceptance by the customer. The Company treats shipping and handling activities as a fulfillment cost, classified as cost of sales. Accordingly, the Company accrues all fulfillment costs related to the shipping and handling of consumer goods at the time of shipment. For some of its locations, the Company offers a loyalty reward program to its dispensary customers. A portion of the revenue generated in a sale is allocated to the loyalty points earned. The amount allocated to the points earned is deferred until the loyalty points are redeemed or expire. As of December 31, 2020 and 2019, the loyalty liability totaled $417 and $nil, respectively, and is included in accrued liabilities on the consolidated balance sheets.
Share-based Compensation	(m) Share-based compensation The stock option plan (Note 18) allows Company directors, employees and consultants to acquire shares of the Company. The Company measures the fair value of services received in exchange for all options granted based on the fair market value of the award as of the grant date. Consideration paid on the exercise of stock options is credited to share capital and the fair value of the options is reclassified from reserves to capital stock. The fair value is measured at grant date and each tranche is recognized over the period during which the options vest. The fair value of the options granted is measured using the Black-Scholes option pricing model taking into account the terms and conditions upon which the options were granted. At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the number of stock options that are expected to vest.
Fair Value of Financial Instruments	(n) Fair Value of Financial Instruments (See Note 21) The Company applies fair value accounting for all financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities that are required to be recorded at fair value, the Company considers all related factors of the asset by market participants in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions, and credit risk. The Company provides information about its financial instruments measured at fair value at one of three levels according to the relative reliability of the inputs used to estimate the fair value: Level 1 quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices); and Level 3 inputs for the asset or liability that are not based on observable market data (unobservable inputs).
Provisions	(o) Provisions Provisions are recognized for liabilities of uncertain timing or amount that have arisen as a result of past transactions, including legal or constructive obligations. The provision is measured at the best estimate of the expenditure required to settle the obligation at the reporting date. Contingent consideration is measured upon acquisition and is estimated using probability weighting of potential payouts. Subsequent changes in the estimated contingent consideration from the final purchase price allocation are recognized in the Company’s consolidated statement of operations.
Share Capital	(p) Share Capital Financial instruments issued by the Company are classified as equity only to the extent that they do not meet the definition of a financial liability or financial asset. The Company’s common shares, share options and warrants are classified as equity instruments. Incremental costs directly attributable to the issue of new shares, warrants or options are shown in equity as a deduction from the proceeds. The proceeds from the exercise of stock options are recorded as share capital. Income tax relating to transaction costs of an equity transaction is accounted for in accordance with Accounting Standards Codification (ASC) 740, Income Taxes.
Loss per Share	(q) Loss per Share Basic loss per share is calculated using the weighted average number of common shares outstanding during the year. Diluted loss per share has been calculated using the weighted average number of common shares that would have been outstanding during the respective period had all stock options and warrants outstanding and having a dilutive effect been converted into shares at the beginning of the period and the proceeds used to repurchase the Company’s common shares at the average market price for the period. If these computations prove to be anti-dilutive, diluted loss per share is the same as the basic loss per share.
Business Combinations	(r) Business Combinations Acquisitions of subsidiaries and businesses are accounted for using the acquisition method. The Company measures goodwill as the fair value of the consideration, less the net recognized amount of the identifiable assets and liabilities assumed, all measured at fair value as of the acquisition date. Any excess of the fair value of the net assets acquired over the consideration, is a gain on business acquisition and would be recognized as a gain in the consolidated statement of operations and comprehensive loss. In determining the fair value of all identifiable assets, liabilities and contingent liabilities acquired, the most significant estimates relate to contingent consideration and intangible assets. Management exercises judgement in estimating the probability and timing of when earn-outs are expected to be achieved, which is used as the basis for estimating fair value.
Foreign Currency	(s) Foreign Currency At the transaction date, each asset, liability, revenue and expense denominated in a foreign currency is translated into the entity’s functional currency by the use of the exchange rate in effect at that date. At the period-end date, unsettled monetary assets and liabilities are translated into the functional currency by using the exchange rate in effect at the period-end date and the related translation differences are recognized in net income.
Use of Estimates	( t ) Use of Estimates The preparation of the consolidated financial statements and accompanying notes in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported. Actual results can differ from these estimates.
Recent Accounting Pronouncements	( u ) Recent Accounting Pronouncements Recently Adopted (i) In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02 “Leases (Topic 842)” (“ASU 2016-02”), which requires lessees to record most leases on the balance sheet but recognize expense on the income statement in a manner similar to current accounting. For lessors, ASU 2016-02 also modifies the classification criteria and the accounting for sales-type and direct financing leases. The standard requires a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements and was effective in the first quarter of 2019. Upon adoption of ASU 2016-02, the Company recorded right-of-use assets of $5,580 and corresponding lease liabilities of $5,897 with the difference of $317 recorded in opening retained earnings. The adoption did not have a material impact on consolidated net earnings or cash flows. See Note 12 for additional information. (ii) In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. ASU 2016-13 requires the measurement of current expected credit losses for financial assets held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. Adoption of ASU 2016-13 requires financial institutions and other organizations to use forward-looking information to better formulate their credit loss estimates. In addition, the ASU amends the accounting for credit losses on available for sale debt securities and purchased financial assets with credit deterioration. This update was effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company adopted the provisions of ASU 2016-13 as of January 1, 2020. The adoption did not have a material impact on the Company’s consolidated financial statements. (iii) In January 2017, the FASB issued ASU No. 2017-04 “Intangibles— Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment”, which simplifies the accounting for goodwill impairment. ASU 2017-04 requires entities to record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value (Step 1 under the current impairment test). The standard eliminates Step 2 from the current goodwill impairment test, which included determining the implied fair value of goodwill and comparing it with the carrying amount of that goodwill. ASU 2017-04 is applied prospectively and the Company adopted the new standard in the first quarter of 2020. The adoption did not have a material impact on the Company’s consolidated financial statements. (iv) In August 2018, the FASB issued ASU 2018-13, “Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement (Topic 820)”. ASU 2018-13 adds, modifies, and removes certain fair value measurement disclosure requirements. ASU 2018-13 is effective for annual and interim periods beginning after December 15, 2019. ASU 2018-13 is applied prospectively and the Company adopted the new standard in the first quarter of 2020. The adoption did not have a material impact on the Company’s consolidated financial statements. Accounting Pronouncements Not Yet Adopted (i) In December 2019, the FASB issued ASU 2019-12, “Income Taxes (Topic 740) - Simplifying the Accounting for Income Taxes”, which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. ASU 2019-12 is effective for the Company beginning January 1, 2021. The Company is currently evaluating the effect of adopting this ASU on the Company’s financial statements. (ii) In January 2020, the FASB issued ASU 2020-01, “Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)”, which is intended to clarify the interaction of the accounting for equity securities under Topic 321 and investments accounted for under the equity method of accounting in Topic 323 and the accounting for certain forward contracts and purchased options accounted for under Topic 815. ASU 2020-01 is effective for the Company beginning January 1, 2021. The Company is currently evaluating the effect of adopting this ASU on the Company’s financial statements. (iii) In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40)”. ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. ASU 2020-06 is effective for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years. The Company is currently evaluating the impact of adopting this ASU on the Company’s financial statements.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Wholly Owned Subsidiaries Included in Consolidated Financial Statements	The following are the Company’s wholly owned subsidiaries and entities that are controlled by the Company that are included in these consolidated financial statements as of and for the years ended December 31, 2020 and 2019: State of Ownership % Business Name Entity Type Operations 2020 2019 4Front Holdings, LLC Holding Company DE 100% 100% 4Front Advisors, LLC Consulting Company AZ 100% 100% Mission Partners USA, LLC Investment Company DE 100% 100% Linchpin Investors, LLC Finance Company DE 100% 100% Healthy Pharms Inc. Collocated Cultivation / Production / Dispensary MA 100% 100% MMA Capital, LLC Finance Company MA 95.0% 85.3% IL Grown Medicine, LLC Cultivation IL 100% 100% Harborside Illinois Grown Medicine, Inc. Dispensary (allowing for the operation of 2 dispensaries) IL 100% 100% Om of Medicine, LLC Co-located Medical Provisioning Center (Dispensary); Co-located Adult-Use Dispensary MI 100% 100% Mission MA, Inc. Collocated Cultivation / Production / Dispensary MA 100% 100% Real Estate Properties LLC Real Estate Holding WA 100% 100% Fuller Hill Development Co, LLC Real Estate Holding WA 100% 100% Ag-Grow Imports LLC Importer of Equipment WA 100% 100% Pure Ratios Holdings, Inc. Online CBD Retail DE 100% 100% 4Front California Capital Holdings Inc. Real Estate Holding CA 100% 100% 4Front Nevada Corp. Holding Company NV 100% 100% Brightleaf Development LLC Holding Company WA 100% 100% Mission Partners IP, LLC IP Holding Company DE 100% 100% 4Front US Holdings, Inc. Holding Company DE 100% 100% 4Front Management Associates, LLC Management Company MA 95% 76% 4Front Ventures Corp. Holding Company Canada 100% 100%
Summary of Property and Equipment Estimated Useful Lives	Depreciation is calculated on a straight-line basis over the estimated useful life of the asset using the following terms and methods: Land/ Assets Under Construction Not Depreciated Buildings and Improvements 10 – 39 Years Furniture and Fixtures 5 – 7 Years Equipment 7 years Software 5 Years Leasehold Improvements Lesser of Remaining Life of Lease or Useful Life
Summary of Estimated Amortization Periods of Intangible Assets with Finite Lives At Acquisition Date	Amortization periods of assets with finite lives are based on management’s estimates at the date of acquisition and were as follows for each class of intangible asset as of Intangible assets estimated useful life: Customer Relationships 5 years Tradenames 1-10 years Non-competition Agreement 2-3 years Know-how (trade secrets) 5 years

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2020
Long Term Deposits [Abstract]
Summary of Long-term Deposits	Long-term deposits are made up of the following: December 31, 2020 December 31, 2019 Deposits on equipment $ 1,156 $ 3,505 Deposits on construction — 1,500 Other long-term deposits 3,149 1,342 Total $ 4,305 $ 6,347

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Summary of Inventory	December 31,2020 December 31,2019 Raw materials – harvested cannabis $ 4,693 $ 687 Raw materials – CBD and ingredients 214 76 Work in process – flower and extract 9,454 6,757 Finished goods – cultivation supplies 886 677 Finished goods – packaged products 2,790 1,628 Total $ 18,037 $ 9,825

Notes Receivable (Tables)

Notes Receivable (Tables)	12 Months Ended
	Dec. 31, 2020
Receivables [Abstract]
Schedule of Notes Receivable	December 31, 2020 December 31, 2019 Accucanna Note (1) $ — $ 1,597 NWCS and 7 Point Notes (2) 355 586 Related Party Notes (3) — 696 Other — 41 Total $ 355 $ 2,920 Less: notes receivable, current (264 ) (1,871 ) Notes receivable, long term $ 91 $ 1,049 (1) Accucanna Note The Company, as part of the Cannex acquisition (Note 11), acquired a loan receivable from Accucanna, LLC (“Accucanna”), a California cannabis dispensary licensee which shared significant common ownership with Pure Ratios. The $1,500 loan was evidenced by a secured convertible promissory note. The note bore interest of 10% for the first six months and 18% thereafter. The loan was restructured in 2020 and the remaining balance was repaid prior to December 31, 2020. (2) NWCS and 7Point Notes The Company acquired three notes receivable in the Cannex business combination (Note 11). The notes bear interest ranging from 10% - 13% per annum and are repayable in installments totaling $22 per month, maturing in 2022. (3) Related Party Notes The Company held various loans totaling $nil and $696 at December 31, 2020, and December 31, 2019, respectively, from related parties that hold cannabis licenses, have applied for cannabis licenses, or control real estate that can be used for a cannabis facility. The parties are related because a Company executive is a member of the Board of Managers of the party, or employees of the Company have a significant ownership of the party. The loans are unsecured, non-interest bearing, and are payable on demand. The loans were written-off during 2020.

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2020
Investments Debt And Equity Securities [Abstract]
Schedule of Investments of Equity	As of December 31, 2020 and 2019 the Company holds investments of equity in private companies as follows: December 31, 2020 December 31, 2019 HelloMe Inc., a California-based company focused on products on the beauty and wellness industry. $ — $ 509 LemonHaze Inc., a Washington-based private cannabis event company. — 150 Retail Education Tools, Inc., a Washington-based start-up application company focused on marketing tools for emerging cannabis companies. — 100 Total investments $ — $ 759

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property Plant And Equipment [Abstract]
Summary of Property and Equipment and Related Depreciation	Property and equipment and related depreciation are summarized in the table below: As of December 31, 2020 2019 Land $ 150 $ 1,636 Buildings & improvements 3,745 11,157 Construction in process 19,934 8,561 Furniture, equipment & other 9,968 7,504 Leasehold improvements 5,839 16,057 Total 39,636 44,915 Less: accumulated depreciation (6,018 ) (3,093 ) Total property and equipment, net $ 33,618 $ 41,822

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Summary of Intangible Assets	Licenses Customer Relationships Non- Competition Agreements Trademarks Know-How Total Balance, December 31, 2018 $ 18,741 $ 2,827 $ 237 $ 88 $ — $ 21,893 Cannex acquisition (Note 11) — — — 3,900 9,700 13,600 Om of Medicine acquisition (Note 11) 7,700 — — — — 7,700 Accumulated amortization — (580 ) (100 ) (263 ) (808 ) (1,751 ) Impairment (6,295 ) — — — — (6,295 ) Balance, December 31, 2019 $ 20,146 $ 2,247 $ 137 $ 3,725 $ 8,892 $ 35,147 Amortization expense — (579 ) (94 ) (377 ) (1,959 ) (3,009 ) Impairment — — — (3,348 ) — (3,348 ) Balance, December 31, 2020 $ 20,146 $ 1,668 $ 43 $ — $ 6,933 $ 28,790
Summary of Goodwill	Balance, December 31, 2018 $ 6,065 Cannex acquisition (Note 11) 166,557 Om acquisition (Note 11) 1,435 PHX/Greens Goddess acquisition (Note 11) 6,225 Impairment of PHX/Greens Goddess goodwill (1,091 ) Impairment of continuing operations goodwill (138,908 ) Balance, December 31, 2019 $ 40,283 Disposal of PHX/Greens Goddess (Note 25) (5,134 ) Tax adjustment to goodwill from Cannex acquisition 1,406 Impairment (13,400 ) Balance, December 31, 2020 $ 23,155

Acquisitions and Business Com_2

Acquisitions and Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2020
Business Acquisition [Line Items]
Schedule of Measurement of Fair Value of the Warrants Issued	In determining the fair value of the warrants issued to GGP, the Company used the Black-Scholes option pricing model with the following weighted average assumptions: July 31, 2019 Risk-Free Interest Rate 1.84 % Expected Life of Options (years) 2.31 Expected Annualized Volatility 89 % Expected Forfeiture Rate nil Expected Dividend Yield nil Black-Scholes Value of Each Option $ 0.43
Cannex Capital Holdings Inc
Business Acquisition [Line Items]
Summary of Purchase Price Allocation	The Company recorded the acquired balances at fair value as determined by third party valuation firms. The following table summarizes the purchase price allocation: Consideration transferred: Equity issued (1) $ 181,110 Fair value of GGP warrants (2) 5,779 Replacement warrants (3) 5,317 Replacement stock options (4) 6,825 Total $ 199,031 Fair value of net assets acquired: Cash $ 9,119 Accounts receivable 1,869 Prepaid expenses 352 Inventory 527 Property and equipment 1,230 Notes receivable 2,233 Notes receivable – 4Front (5) 12,497 Deposits – equipment 2,182 Deposits – real estate 820 Right-of-use assets 15,160 Investments 759 Lease receivables 33,192 Intangible assets 13,600 Goodwill 166,557 Accounts payable and accrued liabilities (3,042 ) Notes payable (201 ) Contingent consideration payable – Pure Ratios (1,500 ) Convertible notes (39,881 ) Lease liability (16,442 ) $ 199,031 (1) As part of the business combination, 190,482,146 shares were issued to Cannex investors with a value of $0.95 per share ($1.25 CAD). (2) On July 31, 2019, 13,521,328 warrants that were held by Gotham Green Partners (the “GGP Warrants”) were replaced with warrants with the same terms in 4Front Ventures Corp, with a fair value of $5,779. (3) On July 31, 2019, 25,251,757 warrants that were held by third parties, were replaced with warrants with the same terms in 4Front Ventures Corp, which had a total fair value of $5,317 determined using the Black-Scholes valuation model (Note 16). The value of these warrants is recorded as derivative liability, as the exercise price of these warrants are denominated in a foreign currency, Canadian Dollars. (4) On July 31, 2019, 16,346,665 stock options held by Cannex shareholders were replaced with stock options of 4Front. These replacement options had the same terms as the original options. The fair value of the replacement options was $9,098, determined using the Black-Scholes model. The consideration for the business combination includes $6,825 for replacement options, relating to past service with the remaining $2,273 recognized over the vesting period. (5) As of July 31, 2019, Cannex had advanced the Company $12,497. The note was eliminated upon consolidation.
Om of Medicine LLC
Business Acquisition [Line Items]
Summary of Purchase Price Allocation	The following table summarizes the purchase price allocation: Consideration transferred: Cash $ 227 Contingent consideration (1) 3,750 Payables issued (2) 1,058 Equity paid (3) 4,400 Total $ 9,435 Fair value of net assets acquired are: Fair value of net assets acquired: Cash $ 51 Inventory 298 Property and equipment 192 Right-of-use assets 574 Goodwill 1,435 Intangible assets 7,700 Accounts payable and accrued liabilities (161 ) Notes payable (80 ) Lease liability (574 ) $ 9,435 (1) (2) Consists of $1,058 held back by the Company to pay future taxes, other expenses or payments to the sellers. (3) As part of the business combination, 9,040 Class F shares were issued which were valued at $4,400.
PHX Interactive LLC
Business Acquisition [Line Items]
Summary of Purchase Price Allocation	The following table summarizes the purchase price allocation: Consideration transferred: Cash $ 3,360 Payables issued (1) 304 Equity paid (2) 2,676 Total $ 6,340 Fair value of net assets acquired: Cash $ 102 Inventory 91 Property and equipment 72 Deposits 2 Goodwill 6,225 Accounts payable and accrued liabilities (152 ) 6,340 (1) Consists of $304 held back by the Company to pay certain vendor payables. (2) As part of the business combination, 5,496 Class F shares were issued which were valued at $2,676.

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Other Information Related To Operating Leases	Other information related to operating leases as of and for the year ended December 31, 2020 were as follows: Year Ended December 31, 2020 Weighted average remaining lease term (in years) $ 16.1 Weighted average discount rate 14.4 %
Summary of Company's Operating Leases	The following table summarizes the Company’s operating leases: Classification - Consolidated Balance Sheets December 31, 2020 December 31, 2019 Assets Operating lease assets Operating lease assets $ 62,466 $ 20,757 Liabilities Current Operating Current portion of operating lease liabilities 1,909 972 Noncurrent Operating Operating lease liabilities 51,545 20,976 Total lease liabilities $ 53,454 $ 21,948
Summary of Maturities Lease Liabilities For Third-Party Operating Leases	Maturities of lease liabilities for third-party operating leases as of December 31, 2020 were as follows: Year Ending December 31 Third-Party Maturities of Lease Liability 2021 $ 8,987 2022 9,220 2023 9,397 2024 9,445 2025 9,599 2026 and thereafter 128,067   Total lease payments $ 174,715
Summary of Future Minimum Rental Commitments Under Non-Cancelable Operating Leases	Future minimum rental commitments under non-cancelable operating leases as of December 31, 2019 were expected to be as follows: Year Ending December 31, Total 2020 $ 3,734 2021 3,805 2022 3,845 2023 3,701 2024 3,507 2025 and Thereafter 15,778 Total Future Minimum Lease Payments $ 34,370
Summary of Changes in Lease Receivables	The following table summarizes changes in the Company’s lease receivables: December 31, 2020 December 31, 2019 Balance, beginning of the year $ 33,500 $ — Acquisitions — 33,192 Sale of assets in sale lease back (22,508 ) — Interest 11,019 4,528 Lease payments received (10,966 ) (4,220 ) Balance, end of the period $ 11,045 $ 33,500 Less current portion (3,450 ) (9,556 ) Long-term lease receivables $ 7,595 $ 23,944
Summary of Future Minimum Lease Payments (Principal and Interest) on Leases (Lessor)	Future minimum lease payments receivable (principal and interest) on the leases are as follows: As of December 31, 2020 2021 $ 11,846 2022 12,725 2023 1,575 2024 — 2025 — Thereafter — Total minimum lease payments 26,146 Less Olympia operating lease payments (17,491 ) Total minimum lease payments for Elma 8,655 Effect of discounting (2,434 ) Present value of minimum lease payments 6,221 Present value of residual value of leased property 4,824 Total lease receivable $ 11,045 Current portion lease receivable (3,450 ) Long-term lease receivable $ 7,595

Notes Payable and Convertible_2

Notes Payable and Convertible Notes (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Summary of Notes Payable and Convertible Notes	The Company’s notes payable and convertible notes are as follows Gotham Green Convertible Partners, LLC LI Lending, LLC Convertible Notes Notes (Swap) Other Loans Total Balance, December 31, 2018 $ — $ — $ — $ — $ 9,198 $ 9,198 Acquisitions (Note 11) 39,881 — — — — 39,881 Equity component (4,874 ) — — — — (4,874 ) Loans advanced, net — 44,194 — — 2,953 47,147 Loan payments (953 ) — — — (4,058 ) (5,011 ) Accretion income (337 ) — — — — (337 ) Accrued interest 1,890 95 — — — 1,985 Balance, December 31, 2019 35,607 44,289 — — 8,093 87,989 Loans advanced, net 2,810 — 5,827 — 509 9,146 Equity exchanged — — — 13,661 — 13,661 Equity component (692 ) — (3,982 ) — (1,168 ) (5,842 ) Accretion income (643 ) (643 ) Loan payments (39,855 ) (6,840 ) — — (685 ) (47,380 ) Gain on extinguishment of debt (1,218 ) (1,218 ) Converted to equity — — (145 ) (1,794 ) — (1,939 ) Accrued interest 3,991 7,913 1,155 — 182 13,241 Balance, December 31, 2020 — 45,362 2,855 11,867 6,931 67,015 Less current portion — — — — (5,024 ) (5,024 ) Long-term portion $ — $ 45,362 $ 2,855 $ 11,867 $ 1,907 $ 61,991 Gotham Green Partners, LLC LI Lending, LLC Convertible Notes Convertible Notes (Swap) Other Payables Total Balance, December 31, 2019 $ 35,607 $ 44,289 $ — $ — $ 8,093 $ 87,989 Less current portion — — — — (6,190 ) (6,190 ) Long-term portion 35,607 44,289 — — 1,903 81,799 Balance, December 31, 2020 — 45,362 2,855 11,867 6,931 67,015 Less current portion — — — — (5,024 ) (5,024 ) Long-term portion $ — $ 45,362 $ 2,855 $ 11,867 $ 1,907 $ 61,991
Summary of Convertible Debt	Outstanding as of December 31, 2020 December 31, December 31, Subsidiary Terms 2020 2019 Healthy Pharms Inc. Secured promissory note due December 18, 2020, interest at 15% paid in-kind. $ — $ 5,429 Healthy Pharms Inc. Unsecured convertible note at $0.50 per share, due November 18, 2021 at 12% per annum 1,652 — Healthy Pharms Inc. Unsecured promissory note, due June 18, 2021 at 12% per annum 2,823 — Arkansas Entities Unsecured promissory note, monthly interest payments at 12% per annum — 561 Arkansas Entities Unsecured promissory note, monthly interest payments at 14% per annum 1,907 1,738 Equipment Loans Secured by equipment, monthly payments beginning in 2021 at 15% per annum 512 — Other Various 37 365 Total Notes Payable and Convertible Notes $ 6,931 $ 8,093
Summary of Future Minimum Payments of Notes and Convertible Notes	Future minimum payments on the notes payable and convertible debt are as follows: December 31, 2020 2021 $ 6,156 2022 7,589 2023 — 2024 43,000 2025 11,867 Thereafter — Total minimum payments 68,612 Effect of discounting (1,597 ) Present value of minimum payments 67,015 Current portion (5,024 ) Long-term portion $ 61,991

General and Administrative Ex_2

General and Administrative Expenses (Tables)	12 Months Ended
	Dec. 31, 2020
General And Administrative Expense [Abstract]
Schedule of General and Administrative Expenses	For the year ended December 31, 2020 and 2019, general and administrative expenses were comprised of: As of December 31, 2020 2019 Salaries and benefits $ 8,008 $ 10,184 Professional services 6,628 7,985 Other general and administrative 5,858 6,815 $ 20,494 $ 24,984

Share Capital and Equity (Table

Share Capital and Equity (Tables)	12 Months Ended
	Dec. 31, 2020
Stockholders Equity Note [Abstract]
Summary of Share Capital and Equity	Series Shares outstanding as of December 31, 2020 As converted to SVS Shares Class A – Subordinate Voting Shares 537,575,044 537,575,044 Class C – Multiple Voting Shares 1,276,208 1,276,208 538,851,252 538,851,252

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Dec. 31, 2020
Warrants And Rights Note Disclosure [Abstract]
Summary of Warrants Outstanding to Purchase Shares	As of December 31, 2020, there were share purchase warrants outstanding to purchase up to 42,772,992 SVS shares: Series Number of warrants Weighted- average exercise price Balance, December 31, 2018 — — Issued - Acquisition of Cannex 42,186,503 1.14 Balance, December 31, 2019 42,186,503 1.14 Issued 29,291,614 0.72 Exercised (2,686,463 ) 0.53 Expired (26,018,662 ) 1.10 Balance, December 31, 2020 42,772,992 $ 0.90
Summary of Warrants Outstanding And Exercisable	As of December 31, 2020, the Company has the following warrants outstanding and exercisable. Warrants Outstanding Exercise Price Expiry Date 7,000,000 $ 1.00 November 21, 2021 4,511,278 $ 1.33 November 21, 2021 2,010,050 $ 1.99 November 21, 2021 12,322,250 $ C0.90 November 23, 2022 1,438,412 $ C0.70 November 23, 2022 12,135,922 $ 0.82 December 17, 2022 2,230,080 $ 0.67 January 29, 2023 625,000 * $ C0.80 October 6, 2024 500,000 * $ C0.80 October 6, 2025 42,772,992 * Unvested as of December 31, 2020

Non-Controlling Interests (Tabl

Non-Controlling Interests (Tables)	12 Months Ended
	Dec. 31, 2020
Noncontrolling Interest [Abstract]
Schedule of Non Controlling Interests of the Company in Each Affiliate Before Intercompany Elimination	The non-controlling interests of the Company for each affiliate before intercompany elimination are summarized in the tables below: As of December 31, 2019 Summarized statements of financial position MMA Capital 4Front Management Associates Total Current assets $ — $ — $ — Current liabilities — — — Current net assets — — — Non-current assets 13,807 — 13,807 Non-current liabilities — — — Non-current net assets $ 13,807 $ — $ 13,807 Premium Medicine of Maryland Silver Spring Consulting Group Mission MA Illinois Grown Medicine Chesapeake Integrated Health Institute Harborside Illinois Grown Medicine Adroit Consulting Group Mission Maryland MMA Capital Other Total Balance at December 31, 2018 $ (444 ) $ (37 ) $ (663 ) $ (600 ) $ (267 ) $ (212 ) $ 12 $ 60 $ 45 $ 438 $ (1,668 ) Purchase price of non- controlling interest — — 663 600 267 308 (12 ) (53 ) (52 ) 45 1,766 Net income attributable to NCI 94 182 — — — (96 ) — (7 ) 195 (483 ) (115 ) Balance at December 31, 2019 (350 ) 145 — — — — — — 188 — (17 ) Purchase price of non- controlling interest 390 (136 ) — — — — — — (231 ) — 23 Net income attributable to NCI (40 ) (9 ) — — — — — — 95 — 46 Balance at December 31, 2020 $ — $ — $ — $ — $ — $ — $ — $ — $ 52 $ — $ 52

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2020
Summary of Options Outstanding and Exercisable on an As-Converted Basis	As of December 31, 2020, the Company had the following options outstanding and exercisable on an as-converted basis: Strike Price in Options Exercisable Life Remaining Grant Date CAD$ Outstanding Options (years) July 31, 2019 1.00 8,883,332 8,883,332 1.95 July 31, 2019 1.00 1,166,667 1,166,667 2.76 July 31, 2019 1.50 516,666 344,444 3.45 July 31, 2019 1.50 800,000 333,334 3.46 July 31, 2019 0.10 6,245,840 6,245,840 3.71 August 22, 2019 0.80 6,358,600 2,922,737 3.64 August 22, 2019 1.00 6,150,000 1,881,450 3.64 November 1, 2019 0.80 1,200,000 400,000 3.84 November 6, 2019 0.80 15,040 5,013 3.85 February 3, 2020 0.80 425,000 25,000 4.10 June 8, 2020 0.80 25,000 - 4.44 July 31, 2020 0.80 1,500,000 933,344 4.58 September 15, 2020 0.86 8,265,920 - 4.71 October 2, 2020 0.77 3,000,000 - 4.76 November 24, 2020 0.94 1,775,000 1,331,250 4.90 December 2, 2020 1.11 2,900,000 - 4.92 December 21, 2020 1.06 1,200,000 - 4.98 50,427,065 24,472,411 3.75
Summary of Stock Option Activity	Stock option activity is summarized as follows: Number of Weighted Average Weighted Average Options Price CAD$ Years Balance December 31, 2018 — — — Granted 40,028,465 0.86 — Exercised — — — Forfeited/Expired — — — Balance December 31, 2019 40,028,465 0.86 4.12 Granted 19,190,960 0.90 — Exercised — — — Forfeited/Expired (8,792,360 ) 1.04 — Balance December 31, 2020 50,427,065 0.84 3.72
Equity Based Compensation Options | 4Front Holdings LLC
Summary of Stock Options Values using Black-Scholes Model with Key Assumptions	In determining the amount of equity-based compensation during the year, the Company used the Black-Scholes option pricing model to establish fair value of options granted during the year with the following key assumption: Risk-Free Interest Rate 0.38 % Expected Life (years) 5 Expected Annualized Volatility 87.73 % Expected Dividend Yield nil

Contingencies (Tables)

Contingencies (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
Schedule of Fair Value of Contingent Consideration	The fair value of the contingent consideration, which is based on specific revenue levels achieved over a 2-3-year period, is as follows: Om of Medicine Pure Ratios Total Balance, December 31, 2018 $ — $ — $ — Acquisitions 3,750 1,500 5,250 Accretion 214 — 214 Balance, December 31, 2019 3,964 1,500 5,464 Accretion 758 — 758 Changes in fair value 774 — 774 Payments and settlements — (1,500 ) (1,500 ) Balance, December 31, 2020 5,496 — 5,496 Less: current portion (2,393 ) — (2,393 ) Long-term portion $ 3,103 $ — $ 3,103

Financial Instruments and Fin_2

Financial Instruments and Financial Risk Management (Tables)	12 Months Ended
	Dec. 31, 2020
Investments All Other Investments [Abstract]
Schedule of Gross Contractual Obligations	The Company has the following gross contractual obligations as of December 31, 2020, which are expected to be payable in the following respective periods: Less than 1 year 1 to 3 years 3 to 5 years Greater than 5 years Total Accounts payable and accrued liabilities $ 11,149 $ 1,600 $ — $ — $ 12,749 Convertible notes, notes payable and accrued interest 5,024 16,629 45,362 — 67,015 Contingent consideration payable 2,393 3,103 — — 5,496 Total $ 18,566 $ 21,332 $ 45,362 $ — $ 85,260

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Summary of Revenue By Type	The below table presents revenues by type for the years ended December 31, 2020 and 2019: 2020 2019 Net Revenues THC Cannabis $ 50,041 $ 17,825 CBD Wellness 7,594 1,207 Corporate — — Total Net Revenues $ 57,635 $ 19,032 Depreciation and Amortization THC Cannabis $ 3,982 $ 1,314 CBD Wellness 79 31 Corporate — 1,818 Total Depreciation and amortization $ 4,061 $ 3,163 Assets THC Cannabis $ 186,899 $ 155,653 CBD Wellness 2,198 18,020 Corporate 15,659 29,028 Total Assets $ 204,756 $ 202,701

Supplementary Cash Flow Infor_2

Supplementary Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2020
Supplemental Cash Flow Information [Abstract]
Summary of Changes in Non-Cash Working Capital	Changes in non-cash working capital: December 31, 2020 December 31, 2019 Changes in operating assets and liabilities Accounts receivable $ (781 ) $ 1,192 Other receivables — 3,079 Inventory (9,159 ) (4,076 ) Prepaid expenses 298 (1,628 ) Deposits 1,506 — Accounts payable and accrued liabilities 3,078 2,345 Taxes payable 10,589 660 $ 5,531 $ 1,572

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Summary of Income Tax Expense	Income tax expense is comprised of: December 31, 2020 December 31, 2019 Net current taxes: U.S. Federal $ 7,587 $ 1,221 U.S. State 2,750 388 Deferred taxes: U.S. Federal 3,749 (171 ) U.S. State 1,375 (61 ) Total $ 15,461 $ 1,377
Summary of Reconciliation of Income Taxes at Statutory Rates	A reconciliation of income taxes at statutory rates is as follows: December 31, 2020 December 31, 2019 Loss before income taxes (continuing and discontinued operations) $ (31,544 ) $ (180,748 ) Statutory tax rate 21.00 % 21.00 % Expense based on statutory rates (6,624 ) (37,957 ) Permanent non-deductible items 14,036 48,200 Non-controlling interests 315 342 State taxes 1,650 (12,023 ) Change in state rate reconciliation (14 ) (20 ) Change in valuation allowance 119 738 Canadian losses (330 ) (389 ) Pre-acquisition partnership income — 3,169 Net changes in deferred tax liabilities 305 (683 ) Intangibles adjustment 6,004 — Less taxes on discontinued operations (412 ) (411 ) Income tax expense $ 15,049 $ 966
Components of Deferred Tax Assets and Liabilities	The components of deferred tax assets and liabilities were as follows: December 31, 2020 December 31, 2019 Deferred tax assets Net loss $ 1,403 $ 738 Net right-of-use assets and liabilities 9,660 4,588 Interest accretion on convertible debt — — Other 177 363 Total deferred tax assets — 475 Valuation allowance (771 ) (873 ) Total net deferred tax assets 10,469 5,291 Deferred tax liabilities Property and equipment (1,299 ) (822 ) Intangible assets (5,859 ) — Total deferred tax liabilities (9,841 ) (4,469 ) Total net deferred tax liabilities (16,999 ) (5,291 ) Total adjusted deferred tax liabilities $ (6,530 ) $ —
Summary of Movement in Net Deferred Tax Liabilities	Movement in net deferred tax liabilities: December 31, 2020 December 31, 2019 Balance at the beginning of the year $ — $ 232 Recognized in profit/loss (5,124 ) (232 ) Acquired in business combination (1,406 ) — Balance at the end of the year $ (6,530 ) $ —
Summary of Deferred Tax Assets Not Recognized in Respect of Deductible Temporary Differences	Deferred taxes are provided as a result of temporary differences that arise due to the differences between the income tax values and the carrying amount of assets and liabilities. Deferred tax assets have not been recognized in respect of the following deductible temporary differences: Net operating losses - US Federal $ 3,009 Net operating losses - US States 742 Non-capital losses carried forward – Canada 2,664
Summary of US Net Operating Losses Expire	The Company’s US net operating losses expire as follows: 2040 – California $ 742

Disposals and Discontinued Op_2

Disposals and Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2020
Discontinued Operations And Disposal Groups [Abstract]
Summary of Net Income or Loss from Discontinued Operations	Below is a summary of the net income or loss from discontinued operations that is shown as a single line item for the years ended December 31, 2020 and 2019: Twelve months ended December 31, 2020 2019 REVENUE $ 12,482 $ 12,094 Cost of goods sold (8,057 ) (7,758 ) Gross profit 4,425 4,336 OPERATING EXPENSES Selling and marketing expenses 3,899 5,274 Depreciation and amortization 472 692 Total operating expenses 4,371 5,966 Income (loss) from operations 54 (1,630 ) Interest expense (109 ) — Goodwill impairment — (1,092 ) Gain on sale of subsidiaries 13,454 — Net income (loss) before income taxes 13,399 (2,722 ) Income tax expense (412 ) (411 ) Net income (loss) after income tax expense $ 12,987 $ (3,133 )
Summary of Cash Flows Generated by Discontinued Operations	Cash flows generated by the discontinued operations are reported as single line items in each section of the condensed consolidated interim statements of cash flows and are summarized as follows: Year ended December 31, 2020 2019 Net cash provided by (used in) operating activities $ (627 ) $ 2,005 Net cash provided by (used in) investing activities (1,679 ) 2,073 Net cash provided by financing activities 3,503 — Cash flows from discontinued operations $ 1,197 $ 4,078

Nature of Operations - Addition

Nature of Operations - Additional Information (Details)	12 Months Ended
	Dec. 31, 2020DispensaryFacility
Nature Of Operations [Line Items]
Number of dispensaries | Dispensary	5
Massachusetts
Nature Of Operations [Line Items]
Number of production facilities	2
Illinois
Nature Of Operations [Line Items]
Number of production facilities	1

Significant Accounting Polici_4

Significant Accounting Policies - Schedule of Wholly Owned Subsidiaries Included in Consolidated Financial Statements (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
4Front Holdings LLC
Subsidiary Or Equity Method Investee [Line Items]
Business Name	4Front Holdings, LLC
Entity Type	Holding Company
State of Operations	DE
Ownership %	100.00%	100.00%
4Front Advisors, LLC
Subsidiary Or Equity Method Investee [Line Items]
Business Name	4Front Advisors, LLC
Entity Type	Consulting Company
State of Operations	AZ
Ownership %	100.00%	100.00%
Mission Partners USA, LLC
Subsidiary Or Equity Method Investee [Line Items]
Business Name	Mission Partners USA, LLC
Entity Type	Investment Company
State of Operations	DE
Ownership %	100.00%	100.00%
Linchpin Investors, LLC
Subsidiary Or Equity Method Investee [Line Items]
Business Name	Linchpin Investors, LLC
Entity Type	Finance Company
State of Operations	DE
Ownership %	100.00%	100.00%
Healthy Pharms Inc.
Subsidiary Or Equity Method Investee [Line Items]
Business Name	Healthy Pharms Inc.
Entity Type	Collocated Cultivation / Production / Dispensary
State of Operations	MA
Ownership %	100.00%	100.00%
MMA Capital, LLC
Subsidiary Or Equity Method Investee [Line Items]
Business Name	MMA Capital, LLC
Entity Type	Finance Company
State of Operations	MA
Ownership %	95.00%	85.30%
IL Grown Medicine, LLC
Subsidiary Or Equity Method Investee [Line Items]
Business Name	IL Grown Medicine, LLC
Entity Type	Cultivation
State of Operations	IL
Ownership %	100.00%	100.00%
Harborside Illinois Grown Medicine, Inc.
Subsidiary Or Equity Method Investee [Line Items]
Business Name	Harborside Illinois Grown Medicine, Inc.
Entity Type	Dispensary (allowing for the operation of 2 dispensaries)
State of Operations	IL
Ownership %	100.00%	100.00%
Om of Medicine LLC
Subsidiary Or Equity Method Investee [Line Items]
Business Name	Om of Medicine, LLC
Entity Type	Co-located Medical Provisioning Center (Dispensary); Co-located Adult-Use Dispensary
State of Operations	MI
Ownership %	100.00%	100.00%
Mission MA, Inc.
Subsidiary Or Equity Method Investee [Line Items]
Business Name	Mission MA, Inc.
Entity Type	Collocated Cultivation / Production / Dispensary
State of Operations	MA
Ownership %	100.00%	100.00%
Real Estate Properties LLC
Subsidiary Or Equity Method Investee [Line Items]
Business Name	Real Estate Properties LLC
Entity Type	Real Estate Holding
State of Operations	WA
Ownership %	100.00%	100.00%
Fuller Hill Development Co, LLC
Subsidiary Or Equity Method Investee [Line Items]
Business Name	Fuller Hill Development Co, LLC
Entity Type	Real Estate Holding
State of Operations	WA
Ownership %	100.00%	100.00%
Ag-Grow Imports LLC
Subsidiary Or Equity Method Investee [Line Items]
Business Name	Ag-Grow Imports LLC
Entity Type	Importer of Equipment
State of Operations	WA
Ownership %	100.00%	100.00%
Pure Ratios Holdings, Inc.
Subsidiary Or Equity Method Investee [Line Items]
Business Name	Pure Ratios Holdings, Inc.
Entity Type	Online CBD Retail
State of Operations	DE
Ownership %	100.00%	100.00%
4Front California Capital Holdings Inc.
Subsidiary Or Equity Method Investee [Line Items]
Business Name	4Front California Capital Holdings Inc.
Entity Type	Real Estate Holding
State of Operations	CA
Ownership %	100.00%	100.00%
4Front Nevada Corp.
Subsidiary Or Equity Method Investee [Line Items]
Business Name	4Front Nevada Corp.
Entity Type	Holding Company
State of Operations	NV
Ownership %	100.00%	100.00%
Brightleaf Development LLC
Subsidiary Or Equity Method Investee [Line Items]
Business Name	Brightleaf Development LLC
Entity Type	Holding Company
State of Operations	WA
Ownership %	100.00%	100.00%
Mission Partners IP, LLC
Subsidiary Or Equity Method Investee [Line Items]
Business Name	Mission Partners IP, LLC
Entity Type	IP Holding Company
State of Operations	DE
Ownership %	100.00%	100.00%
4Front US Holdings, Inc.
Subsidiary Or Equity Method Investee [Line Items]
Business Name	4Front US Holdings, Inc.
Entity Type	Holding Company
State of Operations	DE
Ownership %	100.00%	100.00%
4Front Management Associates, LLC
Subsidiary Or Equity Method Investee [Line Items]
Business Name	4Front Management Associates, LLC
Entity Type	Management Company
State of Operations	MA
Ownership %	95.00%	76.00%
4Front Ventures Corp.
Subsidiary Or Equity Method Investee [Line Items]
Business Name	4Front Ventures Corp.
Entity Type	Holding Company
State of Operations	Canada
Ownership %	100.00%	100.00%

Significant Accounting Polici_5

Significant Accounting Policies - Summary of Property and Equipment Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2020
Land/ Assets Under Construction
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful life description	Not Depreciated
Buildings and Improvements | Minimum
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful life	10 years
Buildings and Improvements | Maximum
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful life	39 years
Furniture and Fixtures | Minimum
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful life	5 years
Furniture and Fixtures | Maximum
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful life	7 years
Equipment
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful life	7 years
Software
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful life	5 years
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful life description	Lesser of Remaining Life of Lease or Useful Life

Significant Accounting Polici_6

Significant Accounting Policies - Summary of Estimated Amortization Periods of Intangible Assets with Finite Lives At Acquisition Date (Details)	12 Months Ended
	Dec. 31, 2020
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Finite-lived intangible assets, amortization period	5 years
Know-how (trade secrets)
Finite Lived Intangible Assets [Line Items]
Finite-lived intangible assets, amortization period	5 years
Minimum | Tradenames
Finite Lived Intangible Assets [Line Items]
Finite-lived intangible assets, amortization period	1 year
Minimum | Non-competition Agreement
Finite Lived Intangible Assets [Line Items]
Finite-lived intangible assets, amortization period	2 years
Maximum | Tradenames
Finite Lived Intangible Assets [Line Items]
Finite-lived intangible assets, amortization period	10 years
Maximum | Non-competition Agreement
Finite Lived Intangible Assets [Line Items]
Finite-lived intangible assets, amortization period	3 years

Significant Accounting Polici_7

Significant Accounting Policies - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Feb. 29, 2016
Summary Of Significant Accounting Policies [Line Items]
Loyalty liability	$ 417
Right-of-use assets	62,466		20,757	$ 5,580	$ 5,580
Lease liability	53,454		21,948	$ 5,897	5,897
Deficit	$ (250,548)		$ (203,497)		$ 317
Accounting Standards Update No. 2016-02
Summary Of Significant Accounting Policies [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adopted				true
Deficit				$ 317
Accounting Standards Update No. 2016-13
Summary Of Significant Accounting Policies [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adoption Date	Jan. 1, 2020
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect	true
Accounting Standards Update No. 2017-04
Summary Of Significant Accounting Policies [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adopted		true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect		true
Accounting Standards Update No. 2018-13
Summary Of Significant Accounting Policies [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adopted		true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect		true

Capital Management - Additional

Capital Management - Additional Information (Details) $ in Thousands	Dec. 31, 2020USD ($)
Equity [Abstract]
Shareholders’ equity	$ 42,151

Cash and Restricted Cash - Addi

Cash and Restricted Cash - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Cash And Cash Equivalents [Abstract]
Restricted cash		$ 2,352

Deposits - Summary of Long-term

Deposits - Summary of Long-term Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Long Term Deposits [Line Items]
Long term deposits	$ 4,305	$ 6,347
Deposits on Equipment
Long Term Deposits [Line Items]
Long term deposits	1,156	3,505
Deposits on Construction
Long Term Deposits [Line Items]
Long term deposits		1,500
Other Long-term Deposits
Long Term Deposits [Line Items]
Long term deposits	$ 3,149	$ 1,342

Inventory - Summary of Inventor

Inventory - Summary of Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Inventory [Line Items]
Total	$ 18,037	$ 9,825
Harvested Cannabis
Inventory [Line Items]
Raw materials	4,693	687
CBD and Ingredients
Inventory [Line Items]
Raw materials	214	76
Flower and Extract
Inventory [Line Items]
Work in process	9,454	6,757
Cultivation Supplies
Inventory [Line Items]
Finished goods	886	677
Packaged Products
Inventory [Line Items]
Finished goods	$ 2,790	$ 1,628

Inventory - Additional Informat

Inventory - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Inventory was pledged as collateral	$ 0	$ 0

Notes Receivable - Summary of N

Notes Receivable - Summary of Notes Receivable (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Accounts Notes And Loans Receivable [Line Items]
Debt instruments held	$ 355	$ 2,920
Less: notes receivable, current	(264)	(1,871)
Notes receivable, long term	91	1,049
Accucanna Note
Accounts Notes And Loans Receivable [Line Items]
Debt instruments held		1,597
NWCS and Seven Point Notes
Accounts Notes And Loans Receivable [Line Items]
Debt instruments held	$ 355	586
Related Party Notes
Accounts Notes And Loans Receivable [Line Items]
Debt instruments held		696
Other Notes
Accounts Notes And Loans Receivable [Line Items]
Debt instruments held		$ 41

Notes Receivable, - Additional

Notes Receivable, - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Accounts Notes And Loans Receivable [Line Items]
Notes receivable		$ 355	$ 2,920
Accucanna Note
Accounts Notes And Loans Receivable [Line Items]
Promissory note receivable		$ 1,500
Notes receivable, interest rate	10.00%	18.00%
Notes receivable			1,597
NWCS and Seven Point Notes
Accounts Notes And Loans Receivable [Line Items]
Notes receivable, periodic payment		$ 22
Notes receivable		$ 355	586
NWCS and Seven Point Notes | Minimum
Accounts Notes And Loans Receivable [Line Items]
Notes receivable, interest rate		10.00%
NWCS and Seven Point Notes | Maximum
Accounts Notes And Loans Receivable [Line Items]
Notes receivable, interest rate		13.00%
Related Party Notes
Accounts Notes And Loans Receivable [Line Items]
Notes receivable			$ 696

Investments - Schedule of Inves

Investments - Schedule of Investments of Equity (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Schedule Of Trading Securities And Other Trading Assets [Line Items]
Total investments		$ 759
HelloMe Inc
Schedule Of Trading Securities And Other Trading Assets [Line Items]
Total investments		509
LemonHaze Inc
Schedule Of Trading Securities And Other Trading Assets [Line Items]
Total investments		150
Retail Education Tools Inc
Schedule Of Trading Securities And Other Trading Assets [Line Items]
Total investments		$ 100

Investments - Additional Inform

Investments - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Investments Debt And Equity Securities [Abstract]
Investments		$ 759
Loss on investments	$ 759	$ 529

Property and Equipment - Summar

Property and Equipment - Summary of Property and Equipment and Related Depreciation (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 39,636	$ 44,915
Less: accumulated depreciation	(6,018)	(3,093)
Total property and equipment, net	33,618	41,822
Land
Property Plant And Equipment [Line Items]
Property and equipment, gross	150	1,636
Buildings & Improvements
Property Plant And Equipment [Line Items]
Property and equipment, gross	3,745	11,157
Construction in Process
Property Plant And Equipment [Line Items]
Property and equipment, gross	19,934	8,561
Furniture, Equipment & Other
Property Plant And Equipment [Line Items]
Property and equipment, gross	9,968	7,504
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 5,839	$ 16,057

Property and Equipment - Additi

Property and Equipment - Additional Information (Details) - USD ($)	Dec. 17, 2020	Dec. 31, 2020	Dec. 31, 2019
Property Plant And Equipment [Line Items]
Disposal of land, buildings, building improvements and equipment	$ 12,665,000
Gain on disposition of property plant equipment	$ 3,345,000
Property, plant and equipment, pledged as security		$ 33,000,000
Contractual commitments for future capital expenditures		0	$ 0
Depreciation expense		1,052,000	2,553,000
Cost of Goods Sold
Property Plant And Equipment [Line Items]
Depreciation expense		$ 3,769,000	$ 1,700,000

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Finite Lived Intangible Assets [Line Items]
Balance	$ 35,147	$ 21,893
Accumulated amortization		(1,751)
Amortization expense	(3,009)
Impairment	(3,348)	(6,295)
Balance	28,790	35,147
Cannex Capital Holdings Inc
Finite Lived Intangible Assets [Line Items]
Acquisition		13,600
Om of Medicine LLC
Finite Lived Intangible Assets [Line Items]
Acquisition		7,700
Licenses
Finite Lived Intangible Assets [Line Items]
Balance	20,146	18,741
Impairment		(6,295)
Balance	20,146	20,146
Licenses | Om of Medicine LLC
Finite Lived Intangible Assets [Line Items]
Acquisition		7,700
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Balance	2,247	2,827
Accumulated amortization		(580)
Amortization expense	(579)
Balance	1,668	2,247
Non-competition Agreement
Finite Lived Intangible Assets [Line Items]
Balance	137	237
Accumulated amortization		(100)
Amortization expense	(94)
Balance	43	137
Trademarks
Finite Lived Intangible Assets [Line Items]
Balance	3,725	88
Accumulated amortization		(263)
Amortization expense	(377)
Impairment	(3,348)
Balance		3,725
Trademarks | Cannex Capital Holdings Inc
Finite Lived Intangible Assets [Line Items]
Acquisition		3,900
Know-how (trade secrets)
Finite Lived Intangible Assets [Line Items]
Balance	8,892
Accumulated amortization		(808)
Amortization expense	(1,959)
Balance	$ 6,933	8,892
Know-how (trade secrets) | Cannex Capital Holdings Inc
Finite Lived Intangible Assets [Line Items]
Acquisition		$ 9,700

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill - Summary of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Goodwill [Line Items]
Balance	$ 40,283	$ 6,065
Impairment	(13,400)	(138,908)
Balance	23,155	40,283
Cannex Capital Holdings Inc
Goodwill [Line Items]
Acquisition		166,557
Tax adjustment to goodwill from acquisition	1,406
Om of Medicine LLC
Goodwill [Line Items]
Acquisition		1,435
PHX/Greens Goddess Acquisition
Goodwill [Line Items]
Acquisition		6,225
Impairment		$ (1,091)
Disposal	$ (5,134)

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill - Additional Information (Details) - USD ($) $ in Thousands	Mar. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Intangible Assets And Goodwill [Line Items]
Goodwill impairment		$ 13,400	$ 138,908
Intangible assets impairment written off		3,348	6,295
Trademarks
Disclosure Of Intangible Assets And Goodwill [Line Items]
Intangible assets impairment written off		3,348
Pure Ratios RU
Disclosure Of Intangible Assets And Goodwill [Line Items]
Goodwill acquired during period			32,376
Goodwill impairment		13,400	18,876
Pure Ratios RU | Trademarks
Disclosure Of Intangible Assets And Goodwill [Line Items]
Intangible assets impairment written off		3,348
Retail Reporting Unit
Disclosure Of Intangible Assets And Goodwill [Line Items]
Goodwill impairment			13,797	$ 0
Retail Reporting Unit Greens Goddess Inc
Disclosure Of Intangible Assets And Goodwill [Line Items]
Sale of equity method investments		6,000
Retail Reporting Unit Greens Goddess Inc | Discontinued Operations
Disclosure Of Intangible Assets And Goodwill [Line Items]
Goodwill impairment			1,091
Ancillary Cannabis Reporting Unit
Disclosure Of Intangible Assets And Goodwill [Line Items]
Goodwill impairment			0
Production Reporting Unit
Disclosure Of Intangible Assets And Goodwill [Line Items]
Goodwill impairment			112,530
PHX/Greens Goddess Acquisition
Disclosure Of Intangible Assets And Goodwill [Line Items]
Disposal		$ 5,134
Goodwill acquired during period			6,225
Goodwill impairment			$ 1,091
Sale of equity method investments	$ 6,000

Acquisitions and Business Com_3

Acquisitions and Business Combinations - Additional Information (Details) - USD ($) $ in Thousands	Mar. 30, 2020	Jul. 31, 2019	Apr. 15, 2019	Feb. 22, 2019	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Goodwill					$ 40,283	$ 23,155	$ 40,283	$ 6,065
Impairment of goodwill and intangibles						16,748	145,203
Cannex Capital Holdings Inc
Business Acquisition [Line Items]
Business combination, completion date		Jul. 31, 2019
Business combination, shares issued		190,482,146
Intangible assets		$ 13,600
Goodwill		166,557
Goodwill expected tax deductible amount		0
Deferred tax liability, goodwill						$ 1,406
Cannex Capital Holdings Inc | General and Administrative Expenses
Business Acquisition [Line Items]
Acquisition costs							$ 2,324
Cannex Capital Holdings Inc | Trademarks
Business Acquisition [Line Items]
Intangible assets		3,900
Cannex Capital Holdings Inc | Know-how (trade secrets)
Business Acquisition [Line Items]
Intangible assets		$ 9,700
4Front Holdings LLC
Business Acquisition [Line Items]
Business combination, shares issued		340,400,000
Om of Medicine LLC
Business Acquisition [Line Items]
Business combination, shares issued			9,040
Intangible assets			$ 7,700
Goodwill			$ 1,435
Percentage of voting equity interests acquired			100.00%
Impairment of goodwill and intangibles					$ 2,651
Om of Medicine LLC | General and Administrative Expenses
Business Acquisition [Line Items]
Acquisition costs			$ 29
PHX Interactive LLC
Business Acquisition [Line Items]
Business combination, shares issued				5,496
Goodwill				$ 6,225
Percentage of voting equity interests acquired				100.00%
PHX and Green Goddess
Business Acquisition [Line Items]
Sale of equity method investments	$ 6,000

Acquisitions and Business Com_4

Acquisitions and Business Combinations - Summary of Purchase Price Allocation (Details) - USD ($) $ in Thousands	Jul. 31, 2019	Apr. 15, 2019	Feb. 22, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Fair value of net assets acquired:
Goodwill				$ 23,155	$ 40,283	$ 6,065
Cannex Capital Holdings Inc
Consideration transferred:
Equity issued	$ 181,110
Total	199,031
Fair value of net assets acquired:
Cash	9,119
Accounts receivable	1,869
Prepaid expenses	352
Inventory	527
Property and equipment	1,230
Notes receivable	2,233
Right-of-use assets	15,160
Investments	759
Lease receivables	33,192
Intangible assets	13,600
Goodwill	166,557
Accounts payable and accrued liabilities	(3,042)
Notes payable	(201)
Contingent consideration payable – Pure Ratios	(1,500)
Convertible notes	(39,881)
Lease liability	(16,442)
Total	199,031
Cannex Capital Holdings Inc | Deposits – Equipment
Fair value of net assets acquired:
Deposits – equipment	2,182
Cannex Capital Holdings Inc | Deposits – Real Estate
Fair value of net assets acquired:
Deposits – equipment	820
Cannex Capital Holdings Inc | 4Front Ventures Corp.
Fair value of net assets acquired:
Notes receivable	12,497
Cannex Capital Holdings Inc | Fair Value of GGP Warrants
Consideration transferred:
Liabilities incurred	5,779
Cannex Capital Holdings Inc | Replacement Warrants
Consideration transferred:
Liabilities incurred	5,317
Cannex Capital Holdings Inc | Replacement Stock Options
Consideration transferred:
Liabilities incurred	$ 6,825
Om of Medicine LLC
Consideration transferred:
Cash		$ 227
Contingent consideration		3,750
Equity issued		4,400
Liabilities incurred		1,058
Total		9,435
Fair value of net assets acquired:
Cash		51
Inventory		298
Property and equipment		192
Right-of-use assets		574
Intangible assets		7,700
Goodwill		1,435
Accounts payable and accrued liabilities		(161)
Notes payable		(80)
Lease liability		(574)
Total		$ 9,435
PHX Interactive LLC
Consideration transferred:
Cash			$ 3,360
Equity issued			2,676
Liabilities incurred			304
Total			6,340
Fair value of net assets acquired:
Cash			102
Inventory			91
Property and equipment			72
Deposits – equipment			2
Goodwill			6,225
Accounts payable and accrued liabilities			(152)
Total			$ 6,340

Acquisitions and Business Com_5

Acquisitions and Business Combinations - Summary of Purchase Price Allocation (Parenthetical) (Details) $ / shares in Units, $ in Thousands	Jul. 31, 2019USD ($)$ / sharesshares	Apr. 15, 2019USD ($)shares	Feb. 22, 2019USD ($)shares	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jul. 31, 2019$ / sharesshares
Business Acquisition [Line Items]
Contingent consideration payments				$ 5,496	$ 5,464
Cannex Capital Holdings Inc
Business Acquisition [Line Items]
Business combination, shares issued | shares	190,482,146
Business combination, shares issue price | (per share)	$ 0.95					$ 1.25
Advances to related party	$ 12,497
Cannex Capital Holdings Inc | Fair Value of GGP Warrants
Business Acquisition [Line Items]
Number of warrants issued | shares	13,521,328					13,521,328
Liabilities incurred	$ 5,779
Cannex Capital Holdings Inc | Replacement Warrants
Business Acquisition [Line Items]
Number of warrants issued | shares	25,251,757					25,251,757
Liabilities incurred	$ 5,317
Cannex Capital Holdings Inc | Replacement Stock Options
Business Acquisition [Line Items]
Liabilities incurred	$ 6,825
Number of options issued | shares	16,346,665
Fair value of options issued	$ 9,098
Fair value of options issued not yet recognized	$ 2,273
Om of Medicine LLC
Business Acquisition [Line Items]
Business combination, shares issued | shares		9,040
Liabilities incurred		$ 1,058
Contingent consideration payments		3,750
Equity issued		$ 4,400
PHX Interactive LLC
Business Acquisition [Line Items]
Business combination, shares issued | shares			5,496
Liabilities incurred			$ 304
Equity issued			$ 2,676

Acquisitions and Business Com_6

Acquisitions and Business Combinations - Schedule of Measurement of Fair Value of the Warrants Issued (Details)	Jul. 31, 2020$ / shares
Business Acquisition [Line Items]
Expected Life of Options (years)	2 years 3 months 21 days
Risk-Free Interest Rate
Business Acquisition [Line Items]
Warrants measurement input	0.0184
Expected Annualized Volatility
Business Acquisition [Line Items]
Warrants measurement input	0.89
Black-Scholes Value of Each Option
Business Acquisition [Line Items]
Warrants measurement input	$ 0.43

Leases - Additional Information

Leases - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Feb. 29, 2016
Leases [Line Items]
Right-of-use assets	$ 62,466	$ 20,757	$ 5,580	$ 5,580
Lease liability	53,454	21,948	$ 5,897	5,897
Retained earnings	(250,548)	(203,497)		$ 317
Operating lease expense	$ 4,872	$ 2,204
Lessor, operating lease options to renew	true
Lessee incremental borrowing rate percentage		10.25%
Minimum
Leases [Line Items]
Lessee incremental borrowing rate percentage	15.00%
Maximum
Leases [Line Items]
Lessee incremental borrowing rate percentage	18.00%

Leases - Other Information Rela

Leases - Other Information Related To Operating Leases (Details)	Dec. 31, 2020
Leases [Abstract]
Weighted average remaining lease term (in years)	16 years 1 month 6 days
Weighted average discount rate	14.40%

Leases - Summary of Company's O

Leases - Summary of Company's Operating Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Feb. 29, 2016
Assets
Operating lease assets	$ 62,466	$ 20,757	$ 5,580	$ 5,580
Liabilities
Current portion of operating lease liabilities	1,909	972
Noncurrent portion of operating lease liabilities	51,545	20,976
Total lease liabilities	$ 53,454	$ 21,948	$ 5,897	$ 5,897

Leases - Summary of Maturities

Leases - Summary of Maturities Lease Liabilities For Third-Party Operating Leases (Details) $ in Thousands	Dec. 31, 2020USD ($)
Leases [Abstract]
2021	$ 8,987
2022	9,220
2023	9,397
2024	9,445
2025	9,599
2026 and thereafter	128,067
Total lease payments	$ 174,715

Leases - Summary of Future Mini

Leases - Summary of Future Minimum Rental Commitments Under Non-Cancelable Operating Leases (Details) $ in Thousands	Dec. 31, 2019USD ($)
Leases [Abstract]
2020	$ 3,734
2021	3,805
2022	3,845
2023	3,701
2024	3,507
2025 and Thereafter	15,778
Total Future Minimum Lease Payments	$ 34,370

Leases - Summary of Changes in

Leases - Summary of Changes in Lease Receivables (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Beginning balance	$ 33,500
Acquisitions		$ 33,192
Sale of assets in sale lease back	(22,508)
Interest	11,019	4,528
Lease payments received	(10,966)	(4,220)
Ending balance	11,045	33,500
Less current portion	(3,450)	(9,556)
Long-term lease receivables	$ 7,595	$ 23,944

Leases - Summary of Future Mi_2

Leases - Summary of Future Minimum Lease Payments (Principal and Interest) on Leases (Lessor) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Schedule Of Operating Leases Future Minimum Payments Receivable [Line Items]
2021	$ 11,846
2022	12,725
2023	1,575
Total minimum lease payments	26,146
Effect of discounting	(2,434)
Present value of minimum lease payments	6,221
Present value of residual value of leased property	4,824
Total lease receivable	11,045	$ 33,500
Current portion lease receivable	(3,450)	(9,556)
Long-term lease receivables	7,595	$ 23,944
Olympia
Schedule Of Operating Leases Future Minimum Payments Receivable [Line Items]
Less Olympia operating lease payments	(17,491)
Elma
Schedule Of Operating Leases Future Minimum Payments Receivable [Line Items]
Total minimum lease payments	$ 8,655

Notes Payable and Convertible_3

Notes Payable and Convertible Notes - Summary of Notes Payable and Convertible Notes (Details) - USD ($) $ in Thousands	May 28, 2020	May 14, 2020	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Beginning Balance			$ 87,989	$ 9,198
Acquisitions (Note 11)				39,881
Equity exchanged			13,661
Equity component			(5,842)	(4,874)
Loans advanced, net			9,146	47,147
Loan payments			(47,380)	(5,011)
Gain on extinguishment of debt			(1,218)
Accretion			(643)	(337)
Conversion to equity			(1,939)
Accrued interest			13,241	1,985
Ending Balance			67,015	87,989
Less current portion			(5,024)	(6,190)
Long-term portion			61,991	81,799
Gotham Green Partners LLC
Debt Instrument [Line Items]
Beginning Balance			35,607
Acquisitions (Note 11)				39,881
Equity component			(692)	(4,874)
Loans advanced, net			2,810
Loan payments			(39,855)	(953)
Gain on extinguishment of debt			(1,218)
Accretion			(643)	(337)
Accrued interest			3,991	1,890
Ending Balance				35,607
Long-term portion				35,607
LI Lending LLC
Debt Instrument [Line Items]
Beginning Balance			44,289
Loans advanced, net				44,194
Loan payments			(6,840)
Accrued interest			7,913	95
Ending Balance			45,362	44,289
Long-term portion			45,362	44,289
Convertible Notes
Debt Instrument [Line Items]
Equity component			(3,982)
Loans advanced, net		$ 5,827	5,827
Conversion to equity			(145)
Accrued interest			1,155
Ending Balance			2,855
Long-term portion			2,855
Convertible Notes (Swap)
Debt Instrument [Line Items]
Equity exchanged	$ 13,661		13,661
Conversion to equity			(1,794)
Ending Balance			11,867
Long-term portion			11,867
Other Loans
Debt Instrument [Line Items]
Beginning Balance			8,093	9,198
Equity component			(1,168)
Loans advanced, net			509	2,953
Loan payments			(685)	(4,058)
Accrued interest			182
Ending Balance			6,931	8,093
Less current portion			(5,024)	(6,190)
Long-term portion			$ 1,907	$ 1,903

Notes Payable and Convertible_4

Notes Payable and Convertible Notes - Summary of Classification of Notes Payable and Convertible Notes (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Long-term debt	$ 67,015	$ 87,989	$ 9,198
Less current portion	(5,024)	(6,190)
Long-term portion	61,991	81,799
Gotham Green Partners LLC
Debt Instrument [Line Items]
Long-term debt		35,607
Long-term portion		35,607
LI Lending LLC
Debt Instrument [Line Items]
Long-term debt	45,362	44,289
Long-term portion	45,362	44,289
Convertible Notes
Debt Instrument [Line Items]
Long-term debt	2,855
Long-term portion	2,855
Convertible Notes (Swap)
Debt Instrument [Line Items]
Long-term debt	11,867
Long-term portion	11,867
Other Loans
Debt Instrument [Line Items]
Long-term debt	6,931	8,093	$ 9,198
Less current portion	(5,024)	(6,190)
Long-term portion	$ 1,907	$ 1,903

Notes Payable and Convertible_5

Notes Payable and Convertible Notes - Additional Information (Details)	Jan. 01, 2022USD ($)	May 28, 2020USD ($)Day$ / sharesshares	May 14, 2020USD ($)Day$ / shares	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Apr. 30, 2020USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jan. 29, 2020USD ($)$ / sharesshares	Jul. 31, 2019	May 10, 2019USD ($)
Debt Instrument [Line Items]
Issuance of notes payable							$ 9,146,000	$ 47,147,000
Issued debt in exchange of convertible equity							13,661,000
Fair of convertible issued on acquisition								39,881,000
Fair of convertible equity component							5,842,000	4,874,000
Restricted cash								2,352,000
Other payables					6,931		6,931
Gotham Green Partners LLC
Debt Instrument [Line Items]
Issuance of notes payable							2,810,000
Fair of convertible issued on acquisition								39,881,000
Fair of convertible equity component							$ 692,000	4,874,000
Gotham Green Partners LLC | Secured Debt
Debt Instrument [Line Items]
Interest rate, stated percentage									15.00%
Debt instrument, maturity date							Jul. 29, 2020
Debt instrument, convertible, conversion price | $ / shares									$ 0.65
Debt instrument, interest rate terms							accrued interest at 15% per annum with no payments due until the maturity date
Short term payables									$ 3,000,000
Convertible notes include number warrants to purchase shares | shares									2,230,080
Warrants purchase price per share | $ / shares									$ 0.67
Gotham Green Partners LLC | Measurement Input, Discount Rate
Debt Instrument [Line Items]
Debt Instrument, discount rate										10.25
LI Lending LLC
Debt Instrument [Line Items]
Issuance of notes payable								$ 44,194,000
Interest rate, stated percentage						10.25%		10.25%
Maximum borrowing capacity under credit facility											$ 50,000,000
Amount drawn under credit facility								$ 45,000,000
Debt instrument, monthly interest-only payments				$ 35,000,000	33,000,000	$ 33,000,000		35,000,000
Debt instrument, final interest-only payments					$ 10,000,000	10,000,000		$ 10,000,000
Agreed prepayment principal for month						$ 250,000
Principal amount prepayment period						8 months
Prepayment beginning date						May 1, 2020
Additional Interest rate on final loan amount						12.25%
Debt prepayment						$ 2,000,000
Increase in interest rate					2.50%
Interest rate on initial loan amount					10.25%		10.25%
Interest rate on final loan amount					12.25%		12.25%
Credit facility maturity date							May 10, 2024
Percentage of exit fee of the principal balance							20.00%
LI Lending LLC | Forecast
Debt Instrument [Line Items]
Debt instrument, monthly interest-only payments	$ 33,000,000
Debt instrument, final interest-only payments	$ 10,000,000
Interest rate on initial loan amount	12.75%
Interest rate on final loan amount	14.75%
Convertible Notes
Debt Instrument [Line Items]
Issuance of notes payable			$ 5,827,000				$ 5,827,000
Interest rate, stated percentage			5.00%
Debt instrument, issuance date			May 14, 2020
Debt instrument, maturity date			Feb. 28, 2022
Debt instrument, convertible, conversion price | $ / shares			$ 0.25
Debt instrument, convertible, earliest date			Nov. 14, 2020
Debt instrument, convertible, stock price trigger | $ / shares			$ 0.50
Debt instrument, convertible, threshold consecutive trading days | Day			45
Fair of convertible equity component							$ 3,982,000
Convertible Notes (Swap)
Debt Instrument [Line Items]
Debt instrument, maturity date							May 28, 2025
Debt instrument, convertible, conversion price | $ / shares		$ 0.46
Debt instrument, convertible, stock price trigger | $ / shares		$ 0.92
Debt instrument, convertible, threshold consecutive trading days | Day		45
Issued debt in exchange of convertible equity		$ 13,661,000					$ 13,661,000
Number of shares exchanged in debt | shares		29,448,468
Exchanged shares value		$ 13,661,000
Debt instrument, interest rate terms							The notes pay no interest if the Company’s annual revenue is greater than $15,000, and 3% annually otherwise
Minimum required annual revenue for interest payment		$ 15,000,000
Minimum required percentage of annual revenue for interest payment		3.00%

Notes Payable and Convertible_6

Notes Payable and Convertible Notes - Summary of Convertible Debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Total Notes Payable and Convertible Notes	$ 6,931	$ 8,093
Healthy Pharms Inc. | Secured Debt
Debt Instrument [Line Items]
Terms	Secured promissory note due December 18, 2020, interest at 15% paid in-kind.
Total Notes Payable and Convertible Notes		5,429
Healthy Pharms Inc. | Convertible Notes
Debt Instrument [Line Items]
Terms	Unsecured convertible note at $0.50 per share, due November 18, 2021 at 12% per annum
Total Notes Payable and Convertible Notes	$ 1,652
Healthy Pharms Inc. | Unsecured Debt
Debt Instrument [Line Items]
Terms	Unsecured promissory note, due June 18, 2021 at 12% per annum
Total Notes Payable and Convertible Notes	$ 2,823
Arkansas Entities | Unsecured Debt | 12% Unsecured Promissory Note
Debt Instrument [Line Items]
Terms	Unsecured promissory note, monthly interest payments at 12% per annum
Total Notes Payable and Convertible Notes		561
Arkansas Entities | Unsecured Debt | 14% Unsecured Promissory Note
Debt Instrument [Line Items]
Terms	Unsecured promissory note, monthly interest payments at 14% per annum
Total Notes Payable and Convertible Notes	$ 1,907	1,738
Equipment Loans | Secured Debt
Debt Instrument [Line Items]
Terms	Secured by equipment, monthly payments beginning in 2021 at 15% per annum
Total Notes Payable and Convertible Notes	$ 512
Other
Debt Instrument [Line Items]
Terms	Various
Total Notes Payable and Convertible Notes	$ 37	$ 365

Notes Payable and Convertible_7

Notes Payable and Convertible Notes - Summary of Convertible Debt (Parenthetical) (Details) - $ / shares	May 14, 2020	Dec. 31, 2020
Convertible Notes
Debt Instrument [Line Items]
Debt instrument, maturity date	Feb. 28, 2022
Debt instrument, convertible, conversion price	$ 0.25
Interest rate, stated percentage	5.00%
Healthy Pharms Inc. | Secured Debt
Debt Instrument [Line Items]
Percentage of paid in kind interest rate		15.00%
Debt instrument, maturity date		Dec. 18, 2020
Healthy Pharms Inc. | Convertible Notes
Debt Instrument [Line Items]
Debt instrument, maturity date		Nov. 18, 2021
Debt instrument, convertible, conversion price		$ 0.50
Interest rate, stated percentage		12.00%
Healthy Pharms Inc. | Unsecured Debt
Debt Instrument [Line Items]
Debt instrument, maturity date		Jun. 18, 2021
Interest rate, stated percentage		12.00%
Arkansas Entities | Unsecured Debt | 12% Unsecured Promissory Note
Debt Instrument [Line Items]
Interest rate, stated percentage		12.00%
Arkansas Entities | Unsecured Debt | 14% Unsecured Promissory Note
Debt Instrument [Line Items]
Interest rate, stated percentage		14.00%
Equipment Loans | Secured Debt
Debt Instrument [Line Items]
Interest rate, stated percentage		15.00%
Debt monthly payment beginning year		2021

Notes Payable and Convertible_8

Notes Payable and Convertible Notes - Summary of Future Minimum Payments of Notes and Convertible Notes (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
2021	$ 6,156
2022	7,589
2024	43,000
2025	11,867
Total minimum payments	68,612
Effect of discounting	(1,597)
Long-term debt	67,015	$ 87,989	$ 9,198
Less current portion	(5,024)	(6,190)
Long-term portion	$ 61,991	$ 81,799

General and Administrative Ex_3

General and Administrative Expenses - Schedule of General and Administrative expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
General And Administrative Expense [Abstract]
Salaries and benefits	$ 8,008	$ 10,184
Professional services	6,628	7,985
Other general and administrative	5,858	6,815
General and administrative expense	$ 20,494	$ 24,984

Share Capital and Equity - Addi

Share Capital and Equity - Additional Information (Details) $ in Thousands	Nov. 23, 2020USD ($)shares	Dec. 31, 2020USD ($)$ / shares	Dec. 31, 2019USD ($)	Nov. 23, 2020$ / shares	Jul. 31, 2020
Class Of Stock [Line Items]
Expected Life					2 years 3 months 21 days
Change in fair value of derivative liability | $		$ 1,578	$ (5,317)
Expected Annualized Volatility
Class Of Stock [Line Items]
Warrants measurement input					0.89
Option Pricing Model
Class Of Stock [Line Items]
Warrants classified as derivative liability value | $	$ 4,229
Expected Life	2 years	1 year 10 months 20 days
Option Pricing Model | Share Price
Class Of Stock [Line Items]
Warrants measurement input		1.15		0.94
Option Pricing Model | Exercise Price
Class Of Stock [Line Items]
Warrants measurement input				0.90
Option Pricing Model | Exchange Rate
Class Of Stock [Line Items]
Warrants measurement input		1.27		1.31
Option Pricing Model | Expected Annualized Volatility
Class Of Stock [Line Items]
Warrants measurement input	87.73	87.73
Option Pricing Model | Expected Dividend Yield
Class Of Stock [Line Items]
Warrants measurement input	0	0
Option Pricing Model | Measurement Input, Discount Rate
Class Of Stock [Line Items]
Warrants measurement input	0.16	0.13
Brokered Private Placement
Class Of Stock [Line Items]
Share capital units description		Each Unit is comprised of one subordinate voting share of the Company and one-half of a subordinate voting share purchase warrant.
Number of voting shares for each unit | shares	1
Number of warrants for each unit | shares	1.5
Number of shares called by each warrant | shares	1
Class of warrant year from which warrants exercisable	2 years
Warrants purchase price per share				$ 0.90
Net proceeds from issuance of stock with warrants | $	$ 12,247
Payments of share issuance costs | $	$ 690
Brokered Private Placement | Share Capital with Unit Price of C$0.70
Class Of Stock [Line Items]
Units issued | shares	24,644,500
Units issued, price per unit				$ 0.70
Class A Subordinate Voting Shares
Class Of Stock [Line Items]
Description of rights attached to each class of capital		one vote
Class C Multiple Voting Shares
Class Of Stock [Line Items]
Description of rights attached to each class of capital		800
Number of shares into which each class of another share is convertible		1.00%
Percentage of shares of one class held as a percentage of shares of another class		50.00%
Period when the convertibility of shares from one class to another become exercisable		3 years

Share Capital and Equity - Summ

Share Capital and Equity - Summary of Share Capital and Equity (Details)	Dec. 31, 2020shares
Class Of Stock [Line Items]
Number of shares outstanding	538,851,252
Class A Shares
Class Of Stock [Line Items]
Number of shares outstanding	537,575,044
Class C Shares
Class Of Stock [Line Items]
Number of shares outstanding	1,276,208
Class A Subordinate Voting Shares
Class Of Stock [Line Items]
Number of shares outstanding	537,575,044
Class C Multiple Voting Shares
Class Of Stock [Line Items]
Number of shares outstanding	1,276,208

Warrants - Additional Informati

Warrants - Additional Information (Details) - shares	Dec. 31, 2020	Dec. 31, 2019
Warrants And Rights Note Disclosure [Abstract]
Share purchase warrants outstanding	42,772,992	42,186,503

Warrants - Summary of Warrants

Warrants - Summary of Warrants Outstanding to Purchase Shares (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Class Of Warrant Or Right [Line Items]
Number of warrants, Beginning balance	42,186,503
Number of warrants, Issued	29,291,614
Number of warrants, Exercised	(2,686,463)
Number of warrants, Expired	(26,018,662)
Number of warrants, Ending balance	42,772,992	42,186,503
Weighted average exercise price, Beginning balance	$ 1.14
Weighted average exercise price, Issued	0.72
Weighted average exercise price, Exercised	0.53
Weighted average exercise price, Expired	1.10
Weighted average exercise price, Ending balance	$ 0.90	$ 1.14
Cannex Capital Holdings Inc
Class Of Warrant Or Right [Line Items]
Number of warrants, Issued		42,186,503
Weighted average exercise price, Issued		$ 1.14

Warrants - Summary of Warrant_2

Warrants - Summary of Warrants Outstanding And Exercisable (Details)	Dec. 31, 2020$ / sharesshares	Dec. 31, 2020$ / sharesshares	Dec. 31, 2019shares
Class Of Warrant Or Right [Line Items]
Warrants Outstanding	42,772,992	42,772,992	42,186,503
Exercise Price $1.00
Class Of Warrant Or Right [Line Items]
Warrants Outstanding	7,000,000	7,000,000
Exercise Price | $ / shares	$ 1
Expiry Date	Nov. 21, 2021	Nov. 21, 2021
Exercise Price $1.33
Class Of Warrant Or Right [Line Items]
Warrants Outstanding	4,511,278	4,511,278
Exercise Price | $ / shares	$ 1.33
Expiry Date	Nov. 21, 2021	Nov. 21, 2021
Exercise Price $1.99
Class Of Warrant Or Right [Line Items]
Warrants Outstanding	2,010,050	2,010,050
Exercise Price | $ / shares	$ 1.99
Expiry Date	Nov. 21, 2021	Nov. 21, 2021
Exercise Price CAD 0.90
Class Of Warrant Or Right [Line Items]
Warrants Outstanding	12,322,250	12,322,250
Exercise Price | $ / shares		$ 0.90
Expiry Date	Nov. 23, 2022	Nov. 23, 2022
Exercise Price CAD 0.70
Class Of Warrant Or Right [Line Items]
Warrants Outstanding	1,438,412	1,438,412
Exercise Price | $ / shares		$ 0.70
Expiry Date	Nov. 23, 2022	Nov. 23, 2022
Exercise Price $0.82
Class Of Warrant Or Right [Line Items]
Warrants Outstanding	12,135,922	12,135,922
Exercise Price | $ / shares	$ 0.82
Expiry Date	Dec. 17, 2022	Dec. 17, 2022
Exercise Price $0.67
Class Of Warrant Or Right [Line Items]
Warrants Outstanding	2,230,080	2,230,080
Exercise Price | $ / shares	$ 0.67
Expiry Date	Jan. 29, 2023	Jan. 29, 2023
Exercise Price CAD 0.80
Class Of Warrant Or Right [Line Items]
Warrants Outstanding	625,000	625,000
Exercise Price | $ / shares		$ 0.80
Expiry Date	Oct. 6, 2024	Oct. 6, 2024
Exercise Price CAD 0.80
Class Of Warrant Or Right [Line Items]
Warrants Outstanding	500,000	500,000
Exercise Price | $ / shares		$ 0.80
Expiry Date	Oct. 6, 2025	Oct. 6, 2025

Non-Controlling Interests - Sum

Non-Controlling Interests - Summary of Non-Controlling Interests in Each Affiliate Before Intercompany Elimination (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure detail of non controlling interests of the company in each affiliate [line items]
Current assets	$ 44,736	$ 30,241
Current liabilities	(37,784)	(18,852)
Beginning Balance	(17)	(1,668)
Purchase price of non- controlling interest	23	1,766
Net income attributable to NCI	46	(115)
Ending Balance	52	(17)
MMA Capital, LLC
Disclosure detail of non controlling interests of the company in each affiliate [line items]
Beginning Balance	188	45
Purchase price of non- controlling interest	(231)	(52)
Net income attributable to NCI	95	195
Ending Balance	52	188
Premium Medicine of Maryland
Disclosure detail of non controlling interests of the company in each affiliate [line items]
Beginning Balance	(350)	(444)
Purchase price of non- controlling interest	390
Net income attributable to NCI	(40)	94
Ending Balance		(350)
Mission Maryland
Disclosure detail of non controlling interests of the company in each affiliate [line items]
Beginning Balance		60
Purchase price of non- controlling interest		(53)
Net income attributable to NCI		(7)
Silver Spring Consulting Group
Disclosure detail of non controlling interests of the company in each affiliate [line items]
Beginning Balance	145	(37)
Purchase price of non- controlling interest	(136)
Net income attributable to NCI	$ (9)	182
Ending Balance		145
Other
Disclosure detail of non controlling interests of the company in each affiliate [line items]
Beginning Balance		438
Purchase price of non- controlling interest		45
Net income attributable to NCI		(483)
Mission MA, Inc.
Disclosure detail of non controlling interests of the company in each affiliate [line items]
Beginning Balance		(663)
Purchase price of non- controlling interest		663
Illinois Grown Medicine
Disclosure detail of non controlling interests of the company in each affiliate [line items]
Beginning Balance		(600)
Purchase price of non- controlling interest		600
Chesapeake Integrated Health Institute
Disclosure detail of non controlling interests of the company in each affiliate [line items]
Beginning Balance		(267)
Purchase price of non- controlling interest		267
Harborside Illinois Grown Medicine, Inc.
Disclosure detail of non controlling interests of the company in each affiliate [line items]
Beginning Balance		(212)
Purchase price of non- controlling interest		308
Net income attributable to NCI		(96)
Adroit Consulting Group
Disclosure detail of non controlling interests of the company in each affiliate [line items]
Beginning Balance		12
Purchase price of non- controlling interest		(12)
Noncontrolling Interest
Disclosure detail of non controlling interests of the company in each affiliate [line items]
Non-current assets		13,807
Non-current net assets		13,807
Noncontrolling Interest | MMA Capital, LLC
Disclosure detail of non controlling interests of the company in each affiliate [line items]
Non-current assets		13,807
Non-current net assets		$ 13,807

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options expired, cancelled or forfeited	8,792,360
Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Recognized share-based compensation	$ 5,306	$ 5,913
Equity Incentive Plan | Class A Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Maximum number of stock options available for grant, percentage of number of outstanding shares	10.00%
Minimum exercise price of stock options issued, percentage of fair market value of shares on grant date	100.00%
Maximum term of stock options granted	10 years

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Options Outstanding and Exercisable on an As-Converted Basis (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options Outstanding	50,427,065	40,028,465
Life Remaining (years)	3 years 8 months 19 days	4 years 1 month 13 days
Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options Outstanding	50,427,065
Exercisable Options	24,472,411
Life Remaining (years)	3 years 9 months
Stock Options Granted on July 31, 2019, One | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 1
Options Outstanding	8,883,332
Exercisable Options	8,883,332
Life Remaining (years)	1 year 11 months 12 days
Stock Options Granted on July 31, 2019, Two | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 1
Options Outstanding	1,166,667
Exercisable Options	1,166,667
Life Remaining (years)	2 years 9 months 3 days
Stock Options Granted on July 31, 2019, Three | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 1.50
Options Outstanding	516,666
Exercisable Options	344,444
Life Remaining (years)	3 years 5 months 12 days
Stock Options Granted on July 31, 2019, Four | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 1.50
Options Outstanding	800,000
Exercisable Options	333,334
Life Remaining (years)	3 years 5 months 15 days
Stock Options Granted on July 31, 2019, Five | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 0.10
Options Outstanding	6,245,840
Exercisable Options	6,245,840
Life Remaining (years)	3 years 8 months 15 days
Stock Options Granted on August 22, 2019, One | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 0.80
Options Outstanding	6,358,600
Exercisable Options	2,922,737
Life Remaining (years)	3 years 7 months 20 days
Stock Options Granted on August 22, 2019, Two | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 1
Options Outstanding	6,150,000
Exercisable Options	1,881,450
Life Remaining (years)	3 years 7 months 20 days
Stock Options Granted on November 1, 2019 | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 0.80
Options Outstanding	1,200,000
Exercisable Options	400,000
Life Remaining (years)	3 years 10 months 2 days
Stock Options Granted on November 6, 2019 | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 0.80
Options Outstanding	15,040
Exercisable Options	5,013
Life Remaining (years)	3 years 10 months 6 days
Stock Options Granted on February 3, 2020 | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 0.80
Options Outstanding	425,000
Exercisable Options	25,000
Life Remaining (years)	4 years 1 month 6 days
Stock Options Granted on June 8, 2020 | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 0.80
Options Outstanding	25,000
Life Remaining (years)	4 years 5 months 8 days
Stock Options Granted on July 31, 2020 | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 0.80
Options Outstanding	1,500,000
Exercisable Options	933,344
Life Remaining (years)	4 years 6 months 29 days
Stock Options Granted on September 15, 2020 | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 0.86
Options Outstanding	8,265,920
Life Remaining (years)	4 years 8 months 15 days
Stock Options Granted on October 2, 2020 | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 0.77
Options Outstanding	3,000,000
Life Remaining (years)	4 years 9 months 3 days
Stock Options Granted on November 24, 2020 | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 0.94
Options Outstanding	1,775,000
Exercisable Options	1,331,250
Life Remaining (years)	4 years 10 months 24 days
Stock Options Granted on December 2, 2020 | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 1.11
Options Outstanding	2,900,000
Life Remaining (years)	4 years 11 months 1 day
Stock Options Granted on December 21, 2020 | Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike Price	$ 1.06
Options Outstanding	1,200,000
Life Remaining (years)	4 years 11 months 23 days

Share-Based Compensation - Su_2

Share-Based Compensation - Summary of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of Options, Beginning Balance	40,028,465
Number of Options, Granted	19,190,960	40,028,465
Number of Options, Forfeited/Expired	(8,792,360)
Number of Options, Ending Balance	50,427,065	40,028,465
Weighted Average Price, Beginning Balance	$ 0.86
Weighted Average Price, Granted	0.90	$ 0.86
Weighted Average Price, Forfeited/Expired	1.04
Weighted Average Price, Ending Balance	$ 0.84	$ 0.86
Weighted Average Years	3 years 8 months 19 days	4 years 1 month 13 days

Share-Based Compensation - Su_3

Share-Based Compensation - Summary of Stock Options Values using Black-Scholes Model with Key Assumptions (Details) - Equity Based Compensation Options - 4Front Holdings LLC	12 Months Ended
	Dec. 31, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-Free Interest Rate	0.38%
Expected Life (years)	5 years
Expected Annualized Volatility	87.73%

Related Parties - Additional In

Related Parties - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	May 10, 2019
Related Party Transaction [Line Items]
Notes receivable from related parties		$ 586
LI Lending LLC
Related Party Transaction [Line Items]
Outstanding amount under credit facility	$ 43,000		$ 45,000
Northwest Cannabis Solutions
Related Party Transaction [Line Items]
Commercial gross lease expiration date	Dec. 31, 2022
Lessor commercial gross lease, renewal option description	two five-year renewal options
Lessor commercial gross lease, renewal term	5 years
Interest revenue on lease receivable		3,338
Notes receivable from related parties	$ 0	696
Trade receivables due from related parties	597
Northwest Cannabis Solutions | Service Agreement
Related Party Transaction [Line Items]
Consulting and personnel services for growing and processing fee per month	30
Purchasing agent for equipment, machinery, and other supplies fee per month	$ 20
Term of initial agreement.	3 years
Agreement expiration date	Jan. 1, 2021
Agreement renewal term	3 years
Revenue from services to related party		250
Northwest Cannabis Solutions | Packaging Supply Agreement
Related Party Transaction [Line Items]
Term of initial agreement.	3 years
Agreement expiration date	Jan. 1, 2021
Agreement renewal term	3 years
Revenue from services to related party		3,703
7Point Holdings LLC
Related Party Transaction [Line Items]
Interest revenue on lease receivable	$ 1,190
Commercial sublease expiration date	May 31, 2023
Commercial sublease, renewal option description	one five-year renewal option
Commercial sublease, renewal term	5 years
Pure Ratios | Online CBD Market
Related Party Transaction [Line Items]
Revenue from services to related party	$ 4,875	$ 1,101

Contingencies - Summary of Fair

Contingencies - Summary of Fair Value of Contingent Consideration (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Loss Contingencies [Line Items]
Beginning Balance	$ 5,464
Acquisitions		$ 5,250
Accretion	758	214
Changes in fair value	774
Payments and settlements	(1,500)
Ending Balance	5,496	5,464
Less: current portion	(2,393)	(750)
Contingent consideration payable	3,103	4,714
Om of Medicine
Loss Contingencies [Line Items]
Beginning Balance	3,964
Acquisitions		3,750
Accretion	758	214
Changes in fair value	774
Ending Balance	5,496	3,964
Less: current portion	(2,393)
Contingent consideration payable	3,103
Pure Ratios
Loss Contingencies [Line Items]
Beginning Balance	1,500
Acquisitions		1,500
Payments and settlements	$ (1,500)
Ending Balance		$ 1,500

Contingencies - Additional Info

Contingencies - Additional Information (Details)	1 Months Ended		12 Months Ended
	Jun. 30, 2020USD ($)	Aug. 31, 2019USD ($)	Dec. 31, 2020USD ($)Claim	Dec. 31, 2019USD ($)
Loss Contingencies [Line Items]
Estimated revenue to be attained			$ 57,635,000	$ 19,032,000
Legal claim sold to third party in cash	$ 2,480,000
Number of pending lawsuits | Claim			0
Payment received related to certain contract disputes		$ 2,500,000
Other Income
Loss Contingencies [Line Items]
Gain on legal claim sold to third party	$ 2,480,000
Om of Medicine
Loss Contingencies [Line Items]
Probability of achieving milestones contingent consideration payable percentage high				57.00%
Increase contingent liability			$ 774,000
Om of Medicine | Revenue Milestone One
Loss Contingencies [Line Items]
Probability increase in percentage terms of the milestone revenue to be attained			100.00%
Om of Medicine | Revenue Milestone One | Minimum
Loss Contingencies [Line Items]
Estimated revenue to be attained			$ 3,400,000
Om of Medicine | Revenue Milestone Two
Loss Contingencies [Line Items]
Probability increase in percentage terms of the milestone revenue to be attained			100.00%
Om of Medicine | Revenue Milestone Two | Minimum
Loss Contingencies [Line Items]
Estimated revenue to be attained			$ 3,500,000
Om of Medicine | Revenue Milestone Two | Maximum
Loss Contingencies [Line Items]
Business combination contingent consideration payable			6,000,000
Pure Ratios
Loss Contingencies [Line Items]
Contingent consideration earned				$ 750,000
Contingent consideration stock issued per an amendment to the agreement				94,000
Contingent consideration to reduce principal of note receivable				$ 656,000
Contingent consideration additional earned			$ 750,000

Financial Instruments and Fin_3

Financial Instruments and Financial Risk Management - Additional information (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Investments All Other Investments [Abstract]
Fair value, assets, level 1 to level 2 transfers, amount	$ 0	$ 0	$ 0
Fair value, assets, level 2 to level 1 transfers, amount	0	0	0
Fair value, liabilities, level 1 to level 2 transfers, amount	0	0	0
Fair value, liabilities, level 2 to level 1 transfers, amount	0	0	0
Fair value, equity, level 1 to level 2 transfers, amount	0	0	0
Fair value, equity, level to level 1 transfers, amount	0	0	0
Fair value, transfers into (out of) level 3	0	0	0
Federally insured limits exceeded amount	5,000,000	5,000,000	10,000,000
Cash held with bank accounts	$ 12,000,000	12,000,000
Maximum credit exposure		$ 13,178,000	$ 37,422,000

Financial Instruments and Fin_4

Financial Instruments and Financial Risk Management - Schedule of Gross Contractual Obligations (Details) $ in Thousands	Dec. 31, 2020USD ($)
Financial Instruments [Line Items]
Less than 1 year	$ 18,566
1 to 3 years	21,332
3 to 5 years	45,362
Total	85,260
Accounts Payable and Accrued Liabilities
Financial Instruments [Line Items]
Less than 1 year	11,149
1 to 3 years	1,600
Total	12,749
Convertible Notes, Notes Payable and Accrued Interest
Financial Instruments [Line Items]
Less than 1 year	5,024
1 to 3 years	16,629
3 to 5 years	45,362
Total	67,015
Contingent Consideration Payable
Financial Instruments [Line Items]
Less than 1 year	2,393
1 to 3 years	3,103
Total	$ 5,496

Segment Information - Additiona

Segment Information - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)Segment	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Segment Information [Line Items]
Number of reportable segments | Segment	2
Goodwill	$ 23,155	$ 40,283	$ 6,065
Intangible assets, net	28,790	35,147
THC Cannabis
Segment Information [Line Items]
Goodwill	21,749	26,883
Intangible assets, net	28,790	31,422
CBD Wellness
Segment Information [Line Items]
Goodwill	0	13,400
Intangible assets, net	$ 0	$ 3,725

Segment Information - Summary o

Segment Information - Summary of Revenues By Type (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Total Net Revenues	$ 57,635	$ 19,032
Total Depreciation and amortization	4,061	3,163
Total Assets	204,756	202,701
THC Cannabis
Segment Reporting Information [Line Items]
Total Net Revenues	50,041	17,825
Total Depreciation and amortization	3,982	1,314
Total Assets	186,899	155,653
CBD Wellness
Segment Reporting Information [Line Items]
Total Net Revenues	7,594	1,207
Total Depreciation and amortization	79	31
Total Assets	2,198	18,020
Corporate
Segment Reporting Information [Line Items]
Total Depreciation and amortization		1,818
Total Assets	$ 15,659	$ 29,028

Supplementary Cash Flow Infor_3

Supplementary Cash Flow Information - Summary of Changes in Non-Cash Working Capital (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Changes in operating assets and liabilities
Accounts receivable	$ (781)	$ 1,192
Other receivables		3,079
Inventory	(9,159)	(4,076)
Prepaid expenses	298	(1,628)
Deposits	1,506
Accounts payable and accrued liabilities	3,078	2,345
Taxes payable	10,589	660
Changes in operating assets and liabilities	$ 5,531	$ 1,572

Supplementary Cash Flow Infor_4

Supplementary Cash Flow Information - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Supplemental Cash Flow Information [Abstract]
Cash paid for interest	$ 6,655,000	$ 1,023,000
Cash paid for income taxes	$ 0	$ 648,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Federal income tax rate	21.00%	21.00%
Canadian non-capital income tax losses	$ 2,664
Canadian non-capital income tax losses expiry year	2039

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Net current taxes:
U.S. Federal	$ 7,587	$ 1,221
U.S. State	2,750	388
Deferred taxes:
U.S. Federal	3,749	(171)
U.S. State	1,375	(61)
Income tax expense	$ 15,461	$ 1,377

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Income Taxes at Statutory Rates (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Loss before income taxes (continuing and discontinued operations)	$ (31,544)	$ (180,748)
Statutory tax rate	21.00%	21.00%
Expense based on statutory rates	$ (6,624)	$ (37,957)
Permanent non-deductible items	14,036	48,200
Non-controlling interests	315	342
State taxes	1,650	(12,023)
Change in state rate reconciliation	(14)	(20)
Change in valuation allowance	119	738
Canadian losses	(330)	(389)
Pre-acquisition partnership income		3,169
Net changes in deferred tax liabilities	305	(683)
Intangibles adjustment	6,004
Less taxes on discontinued operations	(412)	(411)
Income tax expense	$ 15,049	$ 966

Income Taxes - Components of De

Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets
Net loss	$ 1,403	$ 738
Net right-of-use assets and liabilities	9,660	4,588
Other	177	363
Total deferred tax assets		475
Valuation allowance	(771)	(873)
Total net deferred tax assets	10,469	5,291
Deferred tax liabilities
Property and equipment	(1,299)	(822)
Intangible assets	(5,859)
Total deferred tax liabilities	(9,841)	(4,469)
Total net deferred tax liabilities	(16,999)	$ (5,291)
Total adjusted deferred tax liabilities	$ (6,530)

Income Taxes - Summary of Movem

Income Taxes - Summary of Movement in Net Deferred Tax Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Balance at the beginning of the year		$ 232
Recognized in profit/loss	$ (5,124)	$ (232)
Acquired in business combination	(1,406)
Balance at the end of the year	$ (6,530)

Income Taxes - Summary of Defer

Income Taxes - Summary of Deferred Tax Assets Not Recognized in Respect of Deductible Temporary Differences (Details) $ in Thousands	Dec. 31, 2020USD ($)
Income Tax Disclosure [Abstract]
Net operating losses - US Federal	$ 3,009
Net operating losses - US States	742
Non-capital losses carried forward – Canada	$ 2,664

Income Taxes - Summary of US Ne

Income Taxes - Summary of US Net Operating Losses Expire (Details) $ in Thousands	Dec. 31, 2020USD ($)
Domestic Tax Authority | California
Operating Loss Carryforwards [Line Items]
US net operating losses subject to expire	$ 742

Income Taxes - Summary of US _2

Income Taxes - Summary of US Net Operating Losses Expire (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2020
Domestic Tax Authority | California
Operating Loss Carryforwards [Line Items]
Net operating loss expiration year	2040

Disposals and Discontinued Op_3

Disposals and Discontinued Operations - Additional Information (Details) $ in Thousands	Sep. 30, 2020USD ($)	Sep. 23, 2020USD ($)DispensaryCompany	Sep. 01, 2020USD ($)	Jan. 21, 2020USD ($)Company	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	May 07, 2020USD ($)	Mar. 20, 2020USD ($)
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Goodwill impairment					$ 13,400	$ 138,908
Two Management Companies
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of management companies sold | Company				2
Consideration				$ 2,000
Gain on sale of management companies				$ 2,000
PHX Interactive LLC and Control of Greens Goddess Inc.
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Consideration								$ 6,000
Goodwill impairment						1,092
Fee paid to lender						$ 348
Mission Pennsylvania II LLC
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Consideration							$ 10,550
Arkansas Natural Products Management LLC
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Consideration			$ 1,384
Notes receivable			$ 1,065
Ownership interest sold			79.50%
Maryland Dispensary and Two Management Companies
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of management companies sold | Company		2
Consideration		$ 5,500
Number of dispensary sold | Dispensary		1
Maryland Management Company
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Consideration	$ 1,200
Ownership interest sold	80.00%

Disposals and Discontinued Op_4

Disposals and Discontinued Operations - Summary of Net Income or Loss from Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Discontinued Operations And Disposal Groups [Abstract]
REVENUE	$ 12,482	$ 12,094
Cost of goods sold	(8,057)	(7,758)
Gross profit	4,425	4,336
OPERATING EXPENSES
Selling and marketing expenses	3,899	5,274
Depreciation and amortization	472	692
Total operating expenses	4,371	5,966
Income (loss) from operations	54	(1,630)
Interest expense	(109)
Goodwill impairment		(1,092)
Gain on sale of subsidiaries	13,454
Net income (loss) before income taxes	13,399	(2,722)
Income tax expense	(412)	(411)
Net income (loss) after income tax expense	$ 12,987	$ (3,133)

Disposals and Discontinued Op_5

Disposals and Discontinued Operations - Summary of Cash Flows Generated by Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Discontinued Operations And Disposal Groups [Abstract]
Net cash provided by (used in) operating activities	$ (627)	$ 2,005
Net cash provided by (used in) investing activities	(1,679)	2,073
Net cash provided by financing activities	3,503
Cash flows from discontinued operations	$ 1,197	$ 4,078

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - Definitive Agreements with Land Owner and Innovative Industrial Properties, Inc. - Subsequent Event $ in Thousands	Mar. 15, 2021USD ($)
Subsequent Event [Line Items]
Payments to acquire land for cultivation and production	$ 6,500
Purchase obligation, funding amount	$ 45,000
Lessee operating lease term of contract	20 years
Lessee operating lease renewal term	25 years
Lessee operating lease option to extend	true