4Front Ventures (FFNTF) 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 11, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
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	7010 E. Chauncey Lane
Entity Address, Address Line Two	Suite 235
Entity Address, City or Town	Phoenix
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85054
City Area Code	602
Local Phone Number	428-5337
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		913,928,993
Entity Central Index Key	0001783875
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONDENSED CONSOLIDATED INTERIM

CONDENSED CONSOLIDATED INTERIM BALANCE SHEETS (unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash	$ 1,246	$ 3,398
Accounts receivable, net	5,707	3,682
Other receivables	1,819	735
Current portion of lease receivables	4,125	3,990
Inventory	19,613	17,087
Prepaid expenses and other assets	4,617	3,324
Assets held for sale or disposal	956	1,696
Total current assets	38,083	33,912
Property, plant, and equipment, net	36,457	36,549
Lease receivables	2,303	3,963
Intangible assets, net	25,669	26,793
Goodwill	41,807	41,807
Right-of-use assets	131,280	118,511
Deposits	2,484	2,419
TOTAL ASSETS	278,083	263,954
Current liabilities:
Accounts payable	16,229	11,415
Accrued expenses and other current liabilities	10,172	9,014
Taxes payable	42,375	39,634
Derivative liability	2,834	4,550
Current portion of convertible notes	17,331	15,818
Current portion of lease liability	1,694	1,720
Current portion of finance lease liability	46	0
Current portion of notes payable and accrued interest	11,371	9,812
Current liabilities held for sale or disposal	10,833	12,037
Total current liabilities	112,885	104,000
Notes payable and accrued interest from related party	28,767	47,491
Long term notes payable	11,480	11,052
Long term accounts payable	2,062	977
Construction finance liability	16,000	16,000
Deferred tax liability	11,882	11,882
Lease liability	143,460	123,946
TOTAL LIABILITIES	326,536	315,348
SHAREHOLDERS' DEFICIT
Multiple Voting Shares and Subordinate Voting Shares (no par value, unlimited shares authorized, 915,200,201 and 669,519,349 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively)	337,222	308,952
Additional paid-in capital	71,342	66,948
Accumulated deficit	(457,125)	(427,402)
Equity attributable to 4Front Ventures Corp.	(48,561)	(51,502)
Non-controlling interest	108	108
TOTAL SHAREHOLDERS' DEFICIT	(48,453)	(51,394)
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT	$ 278,083	$ 263,954

CONDENSED CONSOLIDATED INTERI_2

CONDENSED CONSOLIDATED INTERIM BALANCE SHEETS (unaudited) (Parenthetical) - shares	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Common stock, shares issued (in shares)	915,200,201	669,519,349
Common stock, shares outstanding (in shares)	915,200,201	669,519,349

CONDENSED CONSOLIDATED INTERI_3

CONDENSED CONSOLIDATED INTERIM STATEMENTS OF OPERATIONS (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
REVENUE
Revenue from sale of goods	$ 15,292	$ 20,110	$ 49,005	$ 67,709
Real estate income	1,840	2,892	5,625	8,747
Total revenues	17,132	23,002	54,630	76,456
Cost of goods sold	(13,468)	(13,722)	(36,053)	(38,884)
Gross profit	3,664	9,280	18,577	37,572
OPERATING EXPENSES
Selling, general and administrative expenses	9,919	22,407	32,718	49,423
Depreciation and amortization	325	817	1,600	2,406
(Gain) Loss on disposal	(1,213)	160	(1,208)	160
Transaction and restructuring related expenses	0	195	0	212
Total operating expenses	9,031	23,579	33,110	52,201
Income (loss) from continuing operations	(5,367)	(14,299)	(14,533)	(14,629)
Other income (expense):
Interest income	5	(21)	15	0
Interest expense	(2,141)	(3,322)	(6,332)	(9,561)
Change in fair value of derivative liability	2,403	(11,931)	4,033	(11,931)
Loss on extinguishment of debt	(1,343)	0	(13,095)	0
Loss on litigation settlement	0	0	0	(3)
Other	(20)	(1,054)	(141)	(2,621)
Total other expense, net	(1,096)	(16,328)	(15,520)	(24,116)
Net loss from continuing operations before income taxes	(6,463)	(30,627)	(30,053)	(38,745)
Income tax benefit (expense)	0	4,199	0	(818)
Net loss from continuing operations	(6,463)	(26,428)	(30,053)	(39,563)
Net income (loss) from discontinued operations, net of taxes	60	(35,668)	330	(45,389)
Net loss	(6,403)	(62,096)	(29,723)	(84,952)
Net income attributable to non-controlling interest	0	5	0	15
Net loss attributable to shareholders	$ (6,403)	$ (62,101)	$ (29,723)	$ (84,967)
Basic loss per share - continuing operations (in USD per share)	$ (0.01)	$ (0.04)	$ (0.03)	$ (0.06)
Diluted loss per share - continuing operations (in USD per share)	(0.01)	(0.04)	(0.03)	(0.06)
Basic loss per share - discontinued operations (in USD per share)	0	(0.05)	0	(0.07)
Diluted loss per share - discontinued operations (in USD per share)	$ 0	$ (0.05)	$ 0	$ (0.07)
Weighted average number of shares outstanding, basic (in shares)	913,923,993	653,080,343	886,589,101	647,329,688
Weighted average number of shares outstanding, diluted (in shares)	913,923,993	653,080,343	886,589,101	647,329,688

CONDENSED CONSOLIDATED INTERI_4

CONDENSED CONSOLIDATED INTERIM STATEMENTS OF CHANGES IN SHAREHOLDERS' DEFICIT (unaudited) - USD ($) $ in Thousands	Total	Total 4Front Ventures Corp. Shareholders' Equity	Common Stock	Additional Paid-In Capital	Deficit	Non-Controlling Interest
Beginning balance (in shares) at Dec. 31, 2022			643,416,275
Beginning balance at Dec. 31, 2022	$ 28,351	$ 28,258	$ 304,602	$ 59,411	$ (335,755)	$ 93
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation	1,020	1,020		1,020
Net loss	(11,392)	(11,397)			(11,397)	5
Ending balance (in shares) at Mar. 31, 2023			643,416,275
Ending balance at Mar. 31, 2023	17,979	17,881	$ 304,602	60,431	(347,152)	98
Beginning balance (in shares) at Dec. 31, 2022			643,416,275
Beginning balance at Dec. 31, 2022	28,351	28,258	$ 304,602	59,411	(335,755)	93
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(84,952)
Ending balance (in shares) at Sep. 30, 2023			659,159,977
Ending balance at Sep. 30, 2023	(50,592)	(50,700)	$ 306,561	63,461	(420,722)	108
Beginning balance (in shares) at Mar. 31, 2023			643,416,275
Beginning balance at Mar. 31, 2023	17,979	17,881	$ 304,602	60,431	(347,152)	98
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation	214	214		214
Shares issued for asset acquisition (in shares)			2,380,952
Shares issued for asset acquisition	447	447	$ 447
Shares issued to settle payables (in shares)			4,062,500
Shares issued to settle payables	650	650	$ 650
Net loss	(11,464)	(11,469)			(11,469)	5
Ending balance (in shares) at Jun. 30, 2023			649,859,727
Ending balance at Jun. 30, 2023	7,826	7,723	$ 305,699	60,645	(358,621)	103
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation	2,634	2,634		2,634
Warrants issued	182	182		182
Shares issued for executive compensation (in shares)			9,300,250
Shares issued for executive compensation	862	862	$ 862
Net loss	(62,096)	(62,101)			(62,101)	5
Ending balance (in shares) at Sep. 30, 2023			659,159,977
Ending balance at Sep. 30, 2023	$ (50,592)	(50,700)	$ 306,561	63,461	(420,722)	108
Beginning balance (in shares) at Dec. 31, 2023	669,519,349		669,519,349
Beginning balance at Dec. 31, 2023	$ (51,394)	(51,502)	$ 308,952	66,948	(427,402)	108
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Conversion of debt to equity (in shares)			244,680,852
Conversion of debt to equity	28,270	28,270	$ 28,270
Share-based compensation	1,008	1,008		1,008
Net loss	(18,453)	(18,453)			(18,453)
Ending balance (in shares) at Mar. 31, 2024			914,200,201
Ending balance at Mar. 31, 2024	$ (40,569)	(40,677)	$ 337,222	67,956	(445,855)	108
Beginning balance (in shares) at Dec. 31, 2023	669,519,349		669,519,349
Beginning balance at Dec. 31, 2023	$ (51,394)	(51,502)	$ 308,952	66,948	(427,402)	108
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued to settle payables (in shares)	245,680,852
Net loss	$ (29,723)
Ending balance (in shares) at Sep. 30, 2024	915,200,201		915,200,201
Ending balance at Sep. 30, 2024	$ (48,453)	(48,561)	$ 337,222	71,342	(457,125)	108
Beginning balance (in shares) at Mar. 31, 2024			914,200,201
Beginning balance at Mar. 31, 2024	(40,569)	(40,677)	$ 337,222	67,956	(445,855)	108
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation	786	786		786
Shares issued for executive compensation (in shares)			1,000,000
Shares issued for executive compensation	112	112		112
Net loss	(4,867)	(4,867)			(4,867)
Ending balance (in shares) at Jun. 30, 2024			915,200,201
Ending balance at Jun. 30, 2024	(44,538)	(44,646)	$ 337,222	68,854	(450,722)	108
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation	688	688		688
Warrants issued	267	267		267
Equity component of debt	1,533	1,533		1,533
Net loss	$ (6,403)	(6,403)			(6,403)
Ending balance (in shares) at Sep. 30, 2024	915,200,201		915,200,201
Ending balance at Sep. 30, 2024	$ (48,453)	$ (48,561)	$ 337,222	$ 71,342	$ (457,125)	$ 108

CONDENSED CONSOLIDATED INTERI_5

CONDENSED CONSOLIDATED INTERIM STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss from continuing operations	$ (30,053)	$ (39,563)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	3,751	4,222
Equity based compensation	2,861	4,912
Change in fair value of derivative liability	(4,033)	11,931
Accretion of lease liability	6,719	4,502
(Gain) Loss on disposal	(1,208)	160
Loss on extinguishment of debt	13,095	0
Accretion of debt discount	628	355
Accrued interest on convertible debenture and interest	1,194	678
Accrued interest on notes payable	4,515	7,261
Interest accrued - lease receivable	1,525	1,040
Deferred taxes	0	1,196
Changes in operating assets and liabilities:
Accounts receivable, net	(2,025)	1,240
Other receivables	(1,084)	(129)
Prepaid expenses and other assets	(1,293)	(824)
Inventory	(2,526)	1,726
Accounts payable	5,899	1,869
Accrued expenses and other current liabilities	1,158	(143)
Taxes payable	2,767	1,962
Deposits	(64)	977
Net cash provided by continuing operating activities	1,826	3,372
Net cash provided by (used in) discontinued operating activities	483	(7,443)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	2,309	(4,071)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for asset acquisitions and business combinations, net of cash received	0	(250)
Purchases of property and equipment	(1,924)	(267)
Net cash used in continuing investing activities	(1,924)	(517)
Net cash used in discontinued investing activities	0	(284)
NET CASH USED IN INVESTING ACTIVITIES	(1,924)	(801)
CASH FLOWS FROM FINANCING ACTIVITIES
Notes payable issued	800	0
Repayments of notes payable	(3,337)	(6,634)
Net cash used in continuing financing activities	(2,537)	(6,634)
NET CASH USED IN FINANCING ACTIVITIES	(2,537)	(6,634)
NET DECREASE IN CASH	(2,152)	(11,506)
CASH, BEGINNING OF PERIOD	3,398	14,271
CASH, END OF PERIOD	1,246	2,765
Non-cash investing and financing activities:
Issuance of warrants for debt amendments	0	4,165
Issuance of restricted stock units	241	0
Issuance of equity for asset acquisition	0	447
Shares issued to settle payables	0	650
Transfers of property and equipment from assets related to discontinued operations to continuing operations	$ 0	$ 5,498

NATURE OF OPERATIONS

NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NATURE OF OPERATIONS 4Front Ventures Corp. (“4Front Ventures”) exists pursuant to the provisions of the British Columbia Corporations Act and issues Class A Subordinate Voting Shares (“SVS”) and Class C Multiple Voting Shares (“MVS”). As of September 30, 2024, subsidiaries of 4Front Ventures operate five cannabis dispensaries and four cannabis production and cultivation facilities across Illinois and Massachusetts. The Company's five "MISSION" branded dispensaries are located in: Georgetown, MA; Worcester, MA; South Shore (Chicago), IL; Calumet City, IL; and Norridge, IL. In the state of Massachusetts, the Company has a cultivation facility in Worcester, and cultivation and production facilities in Georgetown and Holliston. In the state of Illinois, the Company has a cultivation and production facility in Matteson. The Company also sells non-THC hemp derived products across the United States. As part of its corporate segment, subsidiaries of 4Front Ventures lease real estate and sell equipment and supplies to cannabis producers in the state of Washington. Together, 4Front Ventures and its subsidiaries are referred to in this report as “4Front” or the “Company.” The unaudited condensed consolidated interim financial statements include the accounts of 4Front and all entities in which the Company either has a controlling voting interest or is the primary beneficiary of a variable interest entity in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP"). The Company has prepared these statements pursuant to the rules and regulations of the United States Securities and Exchange Commission ("SEC") and U.S. GAAP. Certain information related to the organization, significant accounting policies, and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed, or omitted. In the opinion of management, the financial statements include all adjustments necessary for the fair presentation of the results of the interim periods presented. All adjustments are of a normal recurring nature, except as otherwise noted below. Operating results for interim periods are not necessarily indicative of results you can expect for a full year. These financials should be read in conjunction with our audited consolidated financial statements and notes thereto appearing in our Annual Report on Form 10-K for the fiscal year ended December 31, 2023. Going Concern As of September 30, 2024, the Company had cash of $1.2 million and working capital deficit of $74.8 million. The Company incurred net losses from continuing operations of $6.5 million and $26.4 million for the three months ended September 30, 2024 and 2023, respectively, and $30.1 million and $39.6 million for the nine months ended September 30, 2024 and 2023, respectively. The conditions described above raise substantial doubt with respect to the Company’s ability to meet its obligations for at least one year from the issuance of these consolidated financial statements, and therefore, to continue as a going concern. The Company plans to continue to fund its operations through cash generated from sales and is deploying its capital reserves to acquire and develop assets capable of producing additional revenues and earnings over both the immediate and near term. Capital reserves are being utilized for capital expenditures and improvements in existing facilities, product development and marketing, as well as customer, supplier and investor and industry relations. The Company has raised capital as needed, however there is no guarantee the Company will be able to continue to raise funds in the same manner it has historically. Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications did not affect net loss, revenues and stockholders’ equity. Management's Estimates and Assumptions The preparation of the Company’s financial statements requires management to make judgments, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, and revenue and expenses. We cannot predict what future laws and regulations might be passed that could have a material effect on our results of operations. We assess the impact of significant changes in laws and regulations on a regular basis and update the assumptions and estimates used to prepare our financial statements when we deem it necessary. Actual results may differ from these estimates. The most critical and subjective areas are discussed in detail in the notes in our Annual Report on Form 10-K for the fiscal year ended December 31, 2023. There have been no changes to the Company's accounting policies since the Annual Report. New Accounting Pronouncements Recently Adopted In June 2022, the FASB issued ASU 2022-03, "Fair Value Measurements - Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions (Topic 820) ". ASU 2022-03 clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. It also clarifies that an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. For public business entities, the ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The adoption of the standard on January 1, 2024 did not have a material impact on the Company’s consolidated financial statements. In March 2023, the FASB issued ASU 2023-01, “ Leases (Topic 842) – Common Control Arrangement s”, which require that leasehold improvements associated with common control leases be amortized by the lessee over the useful life of the leasehold improvements to the common control group (regardless of the lease term) as long as the lessee controls the use of the underlying asset. It also requires such leasehold improvements to be accounted for as a transfer between entities under common control through an adjustment to entity if, and when, the lessee no longer controls the use of the underlying asset. ASU 2023-01 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The adoption of the standard on January 1, 2024 did not have a material impact on the Company’s consolidated financial statements. Issued but Not Yet Adopted In October 2023, the FASB issued ASU 2023-06, " Disclosure Improvements, " which incorporates certain existing or incremental disclosures and presentation requirements of SEC Regulations S-X and S-K into the FASB Accounting Standards Codification (the “Codification”). ASU 2023-06 is effective for the Company as of the effective date to remove the existing disclosure requirement from Regulations S-X and S-K. Early adoption is not permitted. The Company is currently assessing the impact of adopting ASU 2023-06 on the consolidated financial statements. In November 2023, the FASB issued ASU 2023-07, " Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures ," which requires that a public entity provide all annual disclosures about a reportable segment’s profit or loss and assets currently required by Topic 280 in interim periods, including those that have a single reportable segment. It also requires all public entities, including those with a single reportable segment, to disclose significant segment expenses and other segment items for each reportable segment. In addition, the ASU requires entities to disclose information about the chief operating decision maker ("CODM") and an explanation of how the CODM uses the reported measures. For public business entities, the ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently assessing the impact of adopting ASU 2023-07 on the consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, " Income Taxes (Topic 740): Improvements to Income Tax Disclosures ," which requires public business entities to disclose additional information in specified categories with respect to the reconciliation of the effective tax rate to the statutory rate (the rate reconciliation) for federal, state, and foreign income taxes. It also requires greater detail about individual reconciling items in the rate reconciliation to the extent the impact of those items exceeds a specified threshold. In addition, the ASU requires information pertaining to taxes paid (net of refunds received) to be disaggregated for federal, state, and foreign taxes and further disaggregated for specific jurisdictions to the extent the related amounts exceed a quantitative threshold. For public business entities, the ASU is effective for fiscal years beginning after December 15, 2024. The Company is currently assessing the impact of adopting ASU 2023-09 on the consolidated financial statements.

INVENTORY

INVENTORY	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
INVENTORY	INVENTORY The Company’s inventories are summarized in the table below: September 30, 2024 December 31, 2023 Raw materials - unharvested cannabis $ 4,507 $ 2,268 Raw materials - harvested and purchased cannabis 4,904 5,745 Packaging and other non-finished goods 1,152 1,072 Work in process - manufactured and purchased extracts 2,509 1,790 Finished goods 6,541 6,212 Total inventory $ 19,613 $ 17,087

PROPERTY, PLANT, AND EQUIPMENT

PROPERTY, PLANT, AND EQUIPMENT	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT, AND EQUIPMENT	PROPERTY, PLANT, AND EQUIPMENT Property, plant, and equipment and related depreciation are summarized in the table below: September 30, 2024 December 31, 2023 Land $ 774 $ 774 Buildings & improvements 12,584 12,584 Construction in process 120 7,165 Furniture, equipment & other 12,964 8,855 Leasehold improvements 24,309 19,966 Total $ 50,751 $ 49,344 Less: accumulated depreciation (14,294) (12,795) Total property, plant, and equipment, net $ 36,457 $ 36,549 Depreciation expense related to continuing operations for the three months ended September 30, 2024 and 2023 was $0.9 million and $0.8 million, respectively, of which $0.7 million and $0.6 million, respectively, is included in cost of goods sold. Depreciation expense related to continuing operations for the nine months ended September 30, 2024 and 2023 was $2.6 million and $2.3 million, respectively, of which $2.2 million and $1.8 million, respectively, is included in cost of goods sold.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL Intangible Assets Intangible assets and related amortization are summarized in the table below: Licenses Know-How Total Gross Carrying Amount, September 30, 2024 and December 31, 2023 $ 25,661 $ 9,700 $ 35,361 Accumulated Amortization, December 31, 2023 $ — $ (8,568) $ (8,568) Amortization expense — (1,124) (1,124) Accumulated Amortization, September 30, 2024 $ — $ (9,692) $ (9,692) Intangible Assets, Net at December 31, 2023 $ 25,661 $ 1,132 $ 26,793 Intangible Assets, Net at September 30, 2024 $ 25,661 $ 8 $ 25,669 During fiscal year 2023, the Company entered into agreements to acquire dispensary licenses from Euphoria, LLC and Westside Visionaries. Refer to Note 5 for further details on the transaction. Goodwill Balance, December 31, 2023 and September 30, 2024 $ 41,807 Impairment of Intangible Assets and Goodwill Goodwill as of September 30, 2024 and December 31, 2023 is related to the Massachusetts segment in which there is no accumulated impairment within this segment. Goodwill and infinite lived assets are assessed on an annual basis for impairment, or more frequently, if circumstances indicate an impairment to the carrying value may have occurred. As of September 30, 2024, the Company believes the carrying amounts of the long-lived assets, including finite-lived intangible assets (licenses), are recoverable and there were no events or circumstances that indicated impairment. However, if adverse events were to occur or circumstances were to change indicating the carrying amount of such assets may not be fully recoverable, the assets would be reviewed for impairment. Refer to Note 17 for discussion of intangible assets and goodwill related to the Company's operations in California classified as discontinued operations.

ASSET ACQUISITIONS

ASSET ACQUISITIONS	9 Months Ended
	Sep. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
ASSET ACQUISITIONS	ASSET ACQUISITIONS Euphoria, LLC On March 27, 2023, the Company entered into a Membership Interest Purchase Agreement to acquire 100% of the issued and outstanding equity interests in Euphoria, LLC ("Euphoria") for a total purchase price of $4.5 million to be paid in cash, promissory notes, and SVS. In addition, Euphoria has agreed to reimburse a subsidiary of the Company for the lesser of $2.0 million or actual expenditures to build out the dispensary. As of September 30, 2024, the Company has paid $0.7 million in cash and issued 2,380,952 SVS valued at $0.4 million based on the closing stock price of the SVS on the issuance date, which is included as a component of prepaid expenses and other assets on the consolidated balance sheet as of September 30, 2024. In certain events as defined in this agreement, such as, but not limited to the inability to obtain regulatory approval, all consideration paid by the Company to the sellers are refundable. The remaining consideration will be due upon regulatory approval at the closing date. In the event of termination by the Company under certain circumstances, the Company shall pay a breakup fee of $3.5 million to the sellers, less any portion of the purchase price already paid. Conversely, in the event of termination by the sellers under certain circumstances, the sellers shall pay a breakup fee of $3.5 million to the Company. Euphoria holds a final adult use dispensary license in the state of Illinois. The transfer of the license is subject to regulatory approval. Subject to pending regulatory approval, a subsidiary of the Company entered into a management services agreement to manage the operations of Euphoria until the transfer is approved. Westside Visionaries On November 17, 2023, a subsidiary of the Company entered into a Membership Interest Purchase Agreement to acquire 100% of the issued and outstanding equity interests in Westside Visionaries, LLC ("Westside") for a total purchase price of $2.4 million of which $1.1 million shall be paid in cash, $1.2 million shall be in the form of a promissory note, and $0.1 million in the form of SVS. In addition, Westside has agreed to reimburse a subsidiary of the Company for the lesser of $2.0 million or actual expenditures to build out the dispensary. In the event of termination by mutual written consent of both parties or by the sellers based on the Company's breach, then any portion of the purchase price paid as of the termination date may be retained by the sellers. As of September 30, 2024, the Company has paid $0.6 million in cash which is included as a component of prepaid expenses and other assets on the consolidated balance sheet as of September 30, 2024. Westside holds a conditional adult use dispensary license in the state of Illinois which shall convert to a final license upon regulatory approval. The transfer of the license is subject to regulatory approval. A subsidiary of the Company entered into a conditional management services agreement to manage the operations of Westside until a final license is issued.

ASSETS HELD FOR SALE

ASSETS HELD FOR SALE	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
ASSETS HELD FOR SALE	ASSETS HELD FOR SALE On November 8, 2023, Om of Medicine, LLC ("Om of Medicine"), a subsidiary of the Company, ceased operations at its retail dispensary located in Ann Arbor, Michigan. The assets were classified as held for sale as of September 30, 2024 and December 31, 2023 and did not meet the criteria for discontinued operations under ASC Subtopic 205-20. In May 2023, the Company entered into an Asset Purchase Agreement to sell the assets related to Om of Medicine, which was amended in January 2024. In January 2024, the Company received confirmation of the legal dissolution of the entity. The transaction closed during the third fiscal quarter of 2024. As of September 30, 2024, all assets and liabilities related to Om of Medicine were deconsolidated from the consolidated balance sheet, with the exception of taxes payable, and the Company recorded a gain on disposal of $0.6 million during the three and nine months ended September 30, 2024. During the fiscal quarter ended September 30, 2023, the Company ceased its cultivation and production operations in the state of California (together, the "California operations") as reported under the THC Cannabis segment. The Company concluded that the abandonment of its California operations represented a strategic shift and thus all assets and liabilities to the operations within the state of California were classified as discontinued operations. Long-lived assets related to the California operations ceased to be used as of September 30, 2023 and thus considered disposed of other than by sale as of September 30, 2023. The assets associated with the California operations were measured at the lower of their carrying amount or fair value less costs to sell. The Company does not have significant continuing involvement with the California operations outside of the litigation matters disclosed in Note 15. Revenue and expenses, gains or losses relating to the discontinuation of California operations were eliminated from profit or loss from the Company’s continuing operations and are shown as a single line item in the consolidated statements of operations for all periods presented. The operating results of the discontinued operations are summarized as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 REVENUE Revenue from sale of goods $ — $ 1,566 $ 3 $ 9,033 Real estate income — 260 — 411 Total revenues — 1,826 3 9,444 Cost of goods sold — (6,666) (5) (21,992) Gross profit — (4,840) (2) (12,548) OPERATING EXPENSES Selling, general and administrative expenses 6 1,310 (266) 4,703 Depreciation and amortization — 42 — 189 Transaction and restructuring related expenses — 942 — 942 Impairment of goodwill and intangible assets — 12,856 — 12,856 (Gain) Loss on disposal — 12,747 — 12,747 Total operating expenses 6 27,897 (266) 31,437 Income (loss) from operations (6) (32,737) 264 (43,985) Other income (expense) Interest expense — — — (32) Other 66 (2,930) 66 (1,371) Total other income (expense), net 66 (2,930) 66 (1,403) Net income (loss) from discontinued operations before income taxes 60 (35,667) 330 (45,388) Income tax expense — (1) — (1) Net income (loss) on discontinued operations $ 60 $ (35,668) $ 330 $ (45,389) The carrying amounts of assets and liabilities in the disposal group are summarized as follows: September 30, 2024 December 31, 2023 Carrying amount of the assets included in discontinued operations: Current assets: Cash $ — $ 63 Accounts receivable, net 31 (49) Other receivables 108 16 Inventory 30 33 Prepaid expenses and other assets 35 — Total current assets (1) 204 63 Intangible assets, net 738 738 Deposits 14 14 Total non-current assets (1) 752 752 TOTAL ASSETS OF THE DISPOSAL GROUP $ 956 $ 815 Carrying amount of the liabilities included in discontinued operations: Current liabilities: Accounts payable 3,397 3,552 Accrued expenses and other current liabilities 4,756 4,752 Taxes payable 72 72 Current portion of contract liabilities 903 48 Total current liabilities (1) 9,128 8,424 Long term notes payable (1) 5 Long term accounts payable 255 330 Contract liabilities 1,425 2,280 Total non-current liabilities (1) 1,679 2,615 TOTAL LIABILITIES OF THE DISPOSAL GROUP $ 10,807 $ 11,039 (1) The assets and liabilities of the disposal group are classified as current on the consolidated balance sheets as of September 30, 2024 and December 31, 2023 because the disposal had already occurred as of the reporting date.

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE LIABILITY	DERIVATIVE LIABILITY A reconciliation of the changes in fair value of derivative liabilities for the three and nine months ended September 30, 2024 is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Balance, beginning of period $ 5,478 $ — $ 4,550 $ — Issuance of derivative liability — 4,165 2,558 4,165 Cancellation of restricted stock units (241) — (241) — Change in fair value of derivative liability (2,403) 11,931 (4,033) 11,931 Balance, end of period $ 2,834 $ 16,096 $ 2,834 $ 16,096 See Note 11 for warrants classified within equity. In connection with the amendment of the senior secured debt with LI Lending LLC in July 2023, the Company issued warrants to purchase a variable number of SVS on August 10, 2023 wherein each warrant shall be exercisable into one SVS at an exercise price of $0.17 through May 1, 2026. If 4Front obtains a bona fide offer from a third party to refinance the loan within six months from the amendment date, the lender will have the option to match the proposed terms of the offer or keep the loan in force; upon exercise of either option, the lender's warrant coverage will be reduced from 33% to 30% of the loan balance divided by the exercise price as of the current maturity date. If 4Front obtains permitted secured debt senior to the loan up to $8.0 million, 75% of the warrants will become exercisable by cashless exercise. If 4Front obtains permitted secured debt senior to the loan in excess of $8.0 million (up to the $10.0 million maximum), 100% of the warrants will become exercisable by cashless exercise. The warrants met the criteria in ASC 480 due to the variability of the number of issuable shares, and are therefore classified as liabilities at fair value with changes being reported through the statement of operations. The fair value of the warrants classified as liabilities was determined using the Black-Scholes simulation model based on Level 3 inputs on the fair value hierarchy. The following weighted average assumptions were used for the periods presented: Issuance Date September 30, 2024 Share Price $ 0.10 $ 0.05 Exercise Price $ 0.17 $ 0.17 Expected Life (in Years) 2.7 years 1.6 years Annualized Volatility 84.5 % 139.7 % Risk-Free Annual Interest Rate 4.5 % 3.7 % In connection with the Second Amendment to the loan agreement with LI Lending on January 29, 2024, the Company issued a warrant to purchase 36,702,127 SVS at a price of C$0.14. These warrants were determined to be a derivative liability under ASC 815. Accordingly, the Company recorded an initial value of $2.6 million as a derivative liability on the date of grant. The fair value of the January 2024 warrants was determined using the Black-Scholes simulation model based on Level 3 inputs on the fair value hierarchy. The following weighted average assumptions were used for the periods presented: Issuance Date September 30, 2024 Share Price $ 0.12 $ 0.05 Exercise Price $ 0.11 $ 0.11 Expected Life (in Years) 2.3 years 1.6 years Annualized Volatility 104.3 % 140.1 % Risk-Free Annual Interest Rate 4.3 % 3.7 % In connection with the senior secured credit facility with Alt Debt II, LP, the Company entered into a restricted stock unit (“RSU”) agreement (the “RSU Agreement”) dated November 13, 2023 wherein the Company granted 15,900,000 RSUs to the lender at an issue price of CAD$0.31. Each RSU represents an unsecured promise to issue one SVS upon the earliest of certain distribution events. If at the time of the distribution event, the number of SVS underlying the RSUs is less than 2.12% of the fully diluted SVS of the Company, an additional number of RSUs will be issuable to the lender at the closing market price on the Canadian Securities Exchange on the trading day prior to issuance. On September 20, 2024, the RSU Agreement dated November 13, 2023 was voided and the Company entered into a new RSU Agreement dated September 20, 2024 wherein the Company granted 49,957,714 RSUs to the lender at an issue price of CAD$0.08. Each RSU represents an unsecured promise to issue one SVS upon the earliest of certain distribution events. If at the time of the distribution event, the number of SVS underlying the RSUs is less than 4.24% of the fully diluted SVS of the Company, an additional number of RSUs will be issuable to the lender at the closing market price on the Canadian Securities Exchange on the trading day prior to issuance. The additional RSUs met the criteria in ASC 480 due to the variability of the number of issuable shares, and are therefore classified as liabilities at fair value with changes being reported through the statement of operations. The fair value of the RSUs classified as liabilities was determined using the Company's share price which is considered a Level 1 input on the fair value hierarchy. On January 29, 2024, the Company entered into an RSU agreement with LI Lending, LLC providing that, in the event of a financing by the Company at less than C$0.125 per SVS on or before July 29, 2024, LI Lending, LLC shall be entitled to receive a number of shares necessary to restore it to 18.43% of the voting interests of the Company. The RSUs met the criteria in ASC 480 due to the variability of the number of issuable shares, and are therefore classified as liabilities at fair value with changes being reported through the statement of operations. No financing that would trigger the RSU had occurred as of July 29, 2024 and the RSU was forfeited as of September 30, 2024. As of the issuance date and September 30, 2024, the fair value of the RSUs classified as liabilities was determined to be nil.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
LEASES	LEASES New Lease Agreement On February 14, 2024, the Company entered into a guaranty of a lease agreement for a fourth dispensary location in Illinois. Rent payments commence on the earlier of one year after the commencement date or the date on which business opens. As of September 30, 2024, the Company recognized an initial right of use asset and lease liability of $1.2 million in connection with the lease agreement. Lease Modifications On April 10, 2024, the Company amended its lease agreement for the cultivation and production facility in Matteson, Illinois to increase the tenant improvement allowance under the lease by $1.6 million, to increase the base rent by $20,000 per month, and to increase the annual rent escalation to 3.5%. The modification resulted in an increase in right-of-use asset and lease liability of $14.5 million during the fiscal second quarter of 2024. The Company as a Lessor: Lease income for operating and direct financing leases for the periods presented are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Real estate income: Operating leases $ 850 $ 2,318 $ 2,655 $ 6,952 Direct financing leases 990 574 2,970 1,795 Total real estate income $ 1,840 $ 2,892 $ 5,625 $ 8,747 The Company leases buildings in Olympia, Washington and Elk Grove, Illinois that are subleased or partly subleased to a third party. The subleases are classified as operating leases under ASC 842. The underlying assets are presented in the condensed consolidated balances sheets as follows: September 30, 2024 December 31, 2023 Right-of-use assets $ 24,885 $ 25,249 Current portion of lease liability $ 282 $ 289 Long-term portion of lease liability $ 22,566 $ 22,380 The Company also leases a building in Elma, Washington that is subleased to a third party. This sublease is classified as a finance lease. A reconciliation of the lease receivables is as follows: September 30, 2024 December 31, 2023 Balance, beginning of period $ 7,953 $ 9,421 Interest 1,445 2,342 Lease payments transferred to accounts receivable (2,970) (3,810) Balance, end of period 6,428 7,953 Less current portion (4,125) (3,990) Long-term lease receivables $ 2,303 $ 3,963
LEASES	LEASES New Lease Agreement On February 14, 2024, the Company entered into a guaranty of a lease agreement for a fourth dispensary location in Illinois. Rent payments commence on the earlier of one year after the commencement date or the date on which business opens. As of September 30, 2024, the Company recognized an initial right of use asset and lease liability of $1.2 million in connection with the lease agreement. Lease Modifications On April 10, 2024, the Company amended its lease agreement for the cultivation and production facility in Matteson, Illinois to increase the tenant improvement allowance under the lease by $1.6 million, to increase the base rent by $20,000 per month, and to increase the annual rent escalation to 3.5%. The modification resulted in an increase in right-of-use asset and lease liability of $14.5 million during the fiscal second quarter of 2024. The Company as a Lessor: Lease income for operating and direct financing leases for the periods presented are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Real estate income: Operating leases $ 850 $ 2,318 $ 2,655 $ 6,952 Direct financing leases 990 574 2,970 1,795 Total real estate income $ 1,840 $ 2,892 $ 5,625 $ 8,747 The Company leases buildings in Olympia, Washington and Elk Grove, Illinois that are subleased or partly subleased to a third party. The subleases are classified as operating leases under ASC 842. The underlying assets are presented in the condensed consolidated balances sheets as follows: September 30, 2024 December 31, 2023 Right-of-use assets $ 24,885 $ 25,249 Current portion of lease liability $ 282 $ 289 Long-term portion of lease liability $ 22,566 $ 22,380 The Company also leases a building in Elma, Washington that is subleased to a third party. This sublease is classified as a finance lease. A reconciliation of the lease receivables is as follows: September 30, 2024 December 31, 2023 Balance, beginning of period $ 7,953 $ 9,421 Interest 1,445 2,342 Lease payments transferred to accounts receivable (2,970) (3,810) Balance, end of period 6,428 7,953 Less current portion (4,125) (3,990) Long-term lease receivables $ 2,303 $ 3,963

NOTES PAYABLE AND CONVERTIBLE N

NOTES PAYABLE AND CONVERTIBLE NOTES	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE AND CONVERTIBLE NOTES	NOTES PAYABLE AND CONVERTIBLE NOTES The Company’s notes payable and convertible notes are as follows: Terms September 30, 2024 December 31, 2023 Secured promissory notes dated May 10, 2019, as subsequently amended, with a related party which mature on May 1, 2026 and bear interest at a rate of 16.5% per annum through May 1, 2024 and 12% per annum thereafter $ 28,767 $ 47,491 Convertible promissory note dated October 6, 2021, which matures on October 6, 2024 and bears interest at a rate of 10% per annum 17,331 15,818 Promissory note dated October 13, 2023, as subsequently amended, under the senior secured credit facility which matures on December 31, 2024 and bears interest at a rate of 18.5% per annum. 4,261 3,410 Unsecured convertible promissory note at $0.50 per share due December 18, 2024 at 12% per annum with monthly cash payments of $50,000 beginning January 15, 2024 through maturity 2,203 2,051 Promissory note issued for the acquisition of Island due October 25, 2026 at 6% per annum 11,480 11,030 Secured promissory note due January 1, 2024 at 1.5% monthly interest through November 30, 2022 and 2% monthly interest through maturity 3,268 2,734 Unsecured promissory note due November 30, 2024 with monthly interest payments at 12% per annum through September 2023 and 11% per annum through November 2024 1,639 1,630 Various — 9 Total Notes Payable and Convertible Notes $ 68,949 $ 84,173 Senior Secured Credit Facility On October 13, 2023, the Company entered into a senior secured credit facility agreement (the "Facility") for an aggregate principal up to $10.0 million in which a term loan in the amount of $3.4 million was drawn on the closing date and a second tranche of $4.0 million is available to be drawn through July 13, 2024. On September 20, 2024, the Company amended the Facility and a term loan of $0.9 million was drawn. The maturity date of the term loans under the Facility was extended to December 31, 2024 and shall accrue interest paid monthly in arrears at a rate equal to the greater of (a) the sum of the prime rate and 10.0% and (b) 18.5% per annum. In addition, the amendment includes a paid-in-full fee provision in the amount of $0.5 million minimum, payable at maturity. The amendment of the Facility was deemed to be a substantial modification under ASC Subtopic 470-50 and a loss on extinguishment of $1.34 million was recorded in the consolidated statement of operations for the three and nine months ended September 30, 2024. In connection with the amendment, the Company voided the original restricted stock unit agreement dated November 13, 2023 and entered into a restricted stock unit agreement dated September 20, 2024 wherein the Company issued 49,957,714 RSUs to the lender at an issue price of CAD$0.08. Each RSU represents an unsecured promise to issue one SVS upon the earliest of certain distribution events. Refer to Note 7 for information on additional RSUs to be issued which are classified as a derivative liability. LI Lending LLC On May 10, 2019, the Company entered into a loan agreement with LI Lending LLC ("LI Lending"), a related party, for $50.0 million, of which $45.0 million was drawn as of September 30, 2024. On January 29, 2024, the Company entered into the second amendment to the restated loan agreement to convert $23.0 million of the loan into 244,680,852 SVS and issued LI Lending a warrant to purchase 36,702,127 SVS at a price of C$0.14, reducing the loan to $28.9 million. The warrant was determined to be a derivative liability under ASC 815, see Note 7 for further information. In addition, the Company issued LI Lending an RSU agreement providing that, in the event of a financing by the Company on or before July 29, 2024 at less than C$0.125 per SVS, LI Lending would be entitled to receive a number of shares necessary to restore it to 18.43% of the voting interests of the Company. See Note 7 for further information regarding the fair value of the restricted stock units. The parties agreed that accrued interest in the amount of $0.2 million would be paid-in-kind. The second amendment was deemed to be a substantial modification under ASC Subtopic 470-50 and a loss on extinguishment of debt of $11.8 million was recorded in the consolidated statement of operations for the nine months ended September 30, 2024. For the three months ended September 30, 2024 and 2023, the Company recognized accrued interest expense of $0.9 million and $2.0 million, respectively, on the related party loan and made $1.2 million and $1.6 million, respectively, in cash payments of principal and interest to the related party. For the nine months ended September 30, 2024 and 2023, the Company recognized accrued interest expense of $2.6 million and $5.8 million, respectively, on the related party loan and made $2.6 million and $4.8 million, respectively, in cash payments of principal and interest to the related party. See Note 14 for further discussion of this related party transaction. October 2021 Convertible Note On October 6, 2021, the Company entered into a convertible promissory note for $15.0 million that is exercisable into SVS for $1.03 per share at any time at the option of the holder. The notes bear interest at 6.0% per annum and mature on October 6, 2024 upon which any remaining balance is payable in cash. All accrued and unpaid interest is payable in cash on an annual basis beginning on October 6, 2022. On October 6, 2023, the Company amended the October 2021 Convertible Note to defer payment of accrued interest until the earlier of the maturity date, a change of control, or event of default under the loan. In addition, the outstanding balance, including any deferred interest payments, accrues interest at a rate of 10.0% per annum through maturity, and the conversion price was amended to $0.23 per share. As of September 30, 2024, payments of principal and interest totaling $1.1 million have been made for this loan. As of September 30, 2024 and December 31, 2023, the unamortized discount balance related to the October 2021 Convertible Note was $0.1 million and $0.5 million, respectively, with a remaining amortization period of 0.00 years and 0.75 years, respectively. For the three months ended September 30, 2024 and 2023, the Company recognized interest expense of $0.4 million and $0.2 million, respectively, and accretion of debt discount of $0.1 million and $0.1 million, respectively, related to the October 2021 Convertible Note. For the nine months ended September 30, 2024 and 2023, the Company recognized interest expense of $1.2 million and $0.7 million, respectively, and accretion of debt discount of $0.3 million and $0.2 million, respectively, related to the October 2021 Convertible Note. Subsequent to September 30, 2024, management is renegotiating the terms of the October 2021 Convertible Note as of the date of these consolidated financial statements.

SHAREHOLDERS' DEFICIT

SHAREHOLDERS' DEFICIT	9 Months Ended
	Sep. 30, 2024
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' DEFICIT	SHAREHOLDERS' DEFICIT The Company has authorized an unlimited number of SVS and MVS, all with no par value. All share classes are included within share capital in the consolidated statements of shareholders’ equity on an as- converted basis. Each share class is entitled to notice of and to attend 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. Voting shares activity for the periods presented is summarized as follows: Class A Subordinate Voting Shares Class C Multiple Voting Shares Total Balance, December 31, 2023 668,243,141 1,276,208 669,519,349 Share capital issuances 245,680,852 — 245,680,852 Balance, September 30, 2024 913,923,993 1,276,208 915,200,201 Class A Subordinate Voting Shares Holders of SVS are entitled to one vote in respect of each SVS. Class C Multiple Voting Shares Holders of MVS are entitled to 800 votes in respect of each MVS. One MVS can convert to one SVS but are not convertible until the aggregate number of 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 MVS held by the Initial Holders on the date of completion of the business combination with Cannex. Series September 30, 2024 Class A - Subordinate Voting Shares 913,923,993 Class C - Multiple Voting Shares 1,276,208 Total shares outstanding 915,200,201

WARRANTS

WARRANTS	9 Months Ended
	Sep. 30, 2024
Warrants and Rights Note Disclosure [Abstract]
WARRANTS	WARRANTS A reconciliation of the beginning and ending balance of outstanding share purchase warrants classified as equity is as follows: Number of Warrants Weight-Average Exercise Price Balance, December 31, 2023 6,783,400 $ 0.61 Issued 5,483,600 $ 0.07 Expired (2,999,975) $ 1.00 Balance, September 30, 2024 9,267,025 $ 0.16 As of September 30, 2024, the Company had the following warrants classified as equity outstanding: Warrants Outstanding Exercise Price Expiration Date 625,000 * C$ 0.80 October 6, 2024 500,000 * C$ 0.80 October 6, 2025 625,000 C$ 0.23 May 10, 2027 750,000 $ 0.10 September 1, 2027 1,283,425 $ 0.20 October 17, 2027 5,483,600 $ 0.07 July 9, 2034 9,267,025 *Represents warrants that were exercisable as of September 30, 2024. Refer to Note 7 for warrants classified as liability.

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	SHARE-BASED COMPENSATION The Company has adopted a stock option plan under which the Company may grant SVS stock options. Under the terms of the plan, the maximum number of stock options which may be granted are a total of 15% of the number of shares outstanding assuming conversion of all shares to SVS. The exercise price for stock options issued under the plans is set by the Board of Directors but will not be less than the greater of the closing price of the Company’s SVS on the Canadian Securities Exchange on the grant date or the trading day before 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 September 30, 2024, the Company had 50,916,209 options exercisable and 82,483,506 options outstanding, with exercise prices ranging from C$0.10 to C$1.63. The following table summarizes the Company’s stock option activity and related information: Number of Options Weighted Average Price (CAD$) Weighted Average Years Balance, December 31, 2023 91,702,766 $ 0.34 3.78 Granted 1,730,000 $ 0.14 3.48 Forfeited/Expired (10,949,260) $ 0.49 — Balance, September 30, 2024 82,483,506 $ 0.31 4.56 During the three months ended September 30, 2024 and 2023, the Company recognized share-based compensation of $0.7 million and $2.6 million, respectively. During the nine months ended September 30, 2024 and 2023, the Company recognized share-based compensation of $2.5 million and $3.9 million, respectively. In determining the amount of share-based compensation during the nine months ended September 30, 2024 and 2023, the Company used the Black-Scholes option pricing model to establish the fair value of options granted with the following key assumptions: Nine Months Ended September 30, 2024 2023 Risk-Free Interest Rate 3.78 % 4.02 % Expected Life (in Years) 3.5 years 3.4 years Expected Annualized Volatility 96.50 % 86.62 % Forfeiture Rate — % — % Expected Dividend Yield — —

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The following table summarizes the Company's income tax expense: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Net loss from continuing operations before income taxes $ (6,463) $ (30,627) $ (30,053) $ (38,745) Income tax benefit (expense) $ — $ 4,199 $ — $ (818) The Company has computed its provision for income taxes under the discrete method which treats the year-to-date period as if it were the annual period and determines the income tax expense or benefit on that basis. The discrete method is applied when application of the estimated annual effective tax rate is impractical because it is not possible to reliably estimate the annual effective tax rate. At this time, there is a high degree of uncertainty in estimating the Company’s annual pre-tax income and significant non-deductible expenses so the Company cannot reliably estimate the annual effective tax rate. Due to its cannabis operations, the Company is subject to the U.S. Internal Revenue Code (“IRC”) Section 280E under which the Company is only allowed to deduct expenses directly related to sales of product. This results in permanent differences between ordinary and necessary business expenses deemed non-allowable under IRC Section 280E. Therefore, the effective tax rate can be highly variable and may not necessarily correlate with pre-tax income and provides for effective tax rates that are well in excess of statutory tax rates. The Company files income tax returns in the U.S. and various state jurisdictions and is subject to examination of its income tax returns by tax authorities in these jurisdictions who may challenge any item on these returns. The corporate statute of limitations for these jurisdictions remains open for the 2019 tax year to the present. Prior to July 31, 2019, the Company was treated as a partnership for income tax purposes and tax income and losses generated from operations were passed through to the Company’s individual members.

RELATED PARTIES

RELATED PARTIES	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTIES	RELATED PARTIES LI Lending LLC As discussed in Note 9 above, Linchpin Investors LLC (“Linchpin”), a subsidiary of the Company, and LI Lending LLC entered into a loan agreement dated May 10, 2019, later amended, whereby Linchpin received an up-to $50.0 million lo an from LI Lending, of which $45.0 million was drawn as of September 30, 2024. Mr. Gontmakher, a director of the Company and the former Chief Executive Officer, and Roman Tkachenko, a director of the Company, each holds a 14.28% ownership interest in LI Lending. The outstanding balance as of September 30, 2024 of $28.8 million includes notes payable and accrued interest of $29.5 million less debt discount of $0.7 million. See Note 9 for details on the outstanding note payable. In August 2023, the Company issued warrants to LI Lending to purchase a variable number of SVS wherein each warrant shall be exercisable into one SVS at an exercise price of $0.17 through May 1, 2026. See Note 7 for warrant terms.

CONTINGENCIES

CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES (a) Cannabis Industry While marijuana is legal under the laws of several U.S. states (with varying restrictions), the United States 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 supervi sion. As such, there is an inherent risk related to the federal government’s position on cannabis. There is additional risk associated with the Company’s business in cannabis that third-party service providers could suspend or withdraw services and regulatory bodies could impose certain restrictions on the issuer’s ability to operate in the U.S. As of September 30, 2024 , Company has not estimated a potential liability related to the possible enforcement of laws against the cannabis industry. (b) Legal Matters 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. 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. On May 9, 2023, Florival LLC (“Florival”) sued 4Front Ventures in the California Superior Court for the County of Santa Cruz. The lawsuit alleged 4Front Ventures had breached an agreement with Florival under which Island Global Holdings, Inc. (“Island”), a subsidiary of the Company, agreed to purchase the membership interests of licensed cannabis cultivator Gold Coast Gardens, LLC. Florival claimed damages of $0.85 million. 4Front Ventures denied it had any direct liability under the agreement, which was executed two years before 4Front Ventures’ acquisition of Island, and asserted an unclean hands defense on behalf of both 4Front Ventures and Island based on Florival’s inequitable conduct during the litigation. On November 7, 2023, the court entered summary judgment against 4Front Ventures and Island. The Company has appealed the decision. Management has accrued $0.9 million related to this matter as of September 30, 2024. On September 29, 2023, Teichman Enterprises, Inc. (“Teichman”) sued 4Front California Capital Holdings, Inc. (“4Front CA”), a subsidiary of the Company, and 4Front Ventures in the Superior Court for the County of Los Angeles. The lawsuit alleged 4Front CA had breached a lease agreement ending January 31, 2029 and 4Front Ventures breached its guarantee of the lease. Teichman seeks damages for unpaid rent, marketing expenses, and other amounts totaling $15.5 million. 4Front CA and 4Front Ventures denied the allegations in the complaint and denied that Teichman was entitled to the full amount of damages claimed due to Teichman's obligation to mitigate. The case is in discovery. Based on management's review of the matter, the Company has accrued $2.7 million associated with this legal liability as of September 30, 2024.

FINANCIAL INSTRUMENTS AND FINAN

FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT	9 Months Ended
	Sep. 30, 2024
Investments, All Other Investments [Abstract]
FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT	FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT 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 lease receivables, convertible notes payable, and notes payable approximate fair value due to the instruments bearing market rates of interest. These measurements were identified as Level 1 measurements, due to the proximity of fair value to carrying values. The fair value of stock options granted were estimated based on a Black-Scholes model. The estimated fair value of the derivative liabilities, which represent warrants classified as liabilities, represent Level 1 and 3 measurements. There were no transfers between fair value levels for the three and nine months ended September 30, 2024 and the year ended December 31, 2023. (a) Financial Risk Management The Company is exposed in varying degrees to a variety of financial instruments related risks. The Company's board of directors mitigate 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, accounts receivable, lease receivables, and other receivables. The risk to cash deposits is mitigated by holding these instruments with regulated financial institutions. Accounts receivable, lease 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. A s of September 30, 2024 and December 31, 2023 , the Company exceeded federally insured limits by nil and $0.3 million, respectively. The Company has historically not experienced any losses in such accounts. As of September 30, 2024 and December 31, 2023 , the Company held an immaterial amount of cash in a Canadian account that is denominated in C$. As of September 30, 2024 and December 31, 2023, the maximum credit exposure related to the carrying amounts of accounts receivable, other receivable, and lease receivables was $14.0 million and $12.4 million, respectively. (c) Liquidity Risk 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 raised capital as needed, however there is no guarantee the company will be able to continue to raise funds in the same manner it has historically. The Company has the following gross contractual obligations as of September 30, 2024, 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 $ 26,401 $ 2,062 $ — $ — $ 28,463 Convertible notes, notes payable and accrued interest 28,702 40,247 — — 68,949 Construction finance liability — 16,000 — — 16,000 Total $ 55,103 $ 58,309 $ — $ — $ 113,412 (d) 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 reduced. The Company also has bank accounts with immaterial 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.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	ASSETS HELD FOR SALE On November 8, 2023, Om of Medicine, LLC ("Om of Medicine"), a subsidiary of the Company, ceased operations at its retail dispensary located in Ann Arbor, Michigan. The assets were classified as held for sale as of September 30, 2024 and December 31, 2023 and did not meet the criteria for discontinued operations under ASC Subtopic 205-20. In May 2023, the Company entered into an Asset Purchase Agreement to sell the assets related to Om of Medicine, which was amended in January 2024. In January 2024, the Company received confirmation of the legal dissolution of the entity. The transaction closed during the third fiscal quarter of 2024. As of September 30, 2024, all assets and liabilities related to Om of Medicine were deconsolidated from the consolidated balance sheet, with the exception of taxes payable, and the Company recorded a gain on disposal of $0.6 million during the three and nine months ended September 30, 2024. During the fiscal quarter ended September 30, 2023, the Company ceased its cultivation and production operations in the state of California (together, the "California operations") as reported under the THC Cannabis segment. The Company concluded that the abandonment of its California operations represented a strategic shift and thus all assets and liabilities to the operations within the state of California were classified as discontinued operations. Long-lived assets related to the California operations ceased to be used as of September 30, 2023 and thus considered disposed of other than by sale as of September 30, 2023. The assets associated with the California operations were measured at the lower of their carrying amount or fair value less costs to sell. The Company does not have significant continuing involvement with the California operations outside of the litigation matters disclosed in Note 15. Revenue and expenses, gains or losses relating to the discontinuation of California operations were eliminated from profit or loss from the Company’s continuing operations and are shown as a single line item in the consolidated statements of operations for all periods presented. The operating results of the discontinued operations are summarized as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 REVENUE Revenue from sale of goods $ — $ 1,566 $ 3 $ 9,033 Real estate income — 260 — 411 Total revenues — 1,826 3 9,444 Cost of goods sold — (6,666) (5) (21,992) Gross profit — (4,840) (2) (12,548) OPERATING EXPENSES Selling, general and administrative expenses 6 1,310 (266) 4,703 Depreciation and amortization — 42 — 189 Transaction and restructuring related expenses — 942 — 942 Impairment of goodwill and intangible assets — 12,856 — 12,856 (Gain) Loss on disposal — 12,747 — 12,747 Total operating expenses 6 27,897 (266) 31,437 Income (loss) from operations (6) (32,737) 264 (43,985) Other income (expense) Interest expense — — — (32) Other 66 (2,930) 66 (1,371) Total other income (expense), net 66 (2,930) 66 (1,403) Net income (loss) from discontinued operations before income taxes 60 (35,667) 330 (45,388) Income tax expense — (1) — (1) Net income (loss) on discontinued operations $ 60 $ (35,668) $ 330 $ (45,389) The carrying amounts of assets and liabilities in the disposal group are summarized as follows: September 30, 2024 December 31, 2023 Carrying amount of the assets included in discontinued operations: Current assets: Cash $ — $ 63 Accounts receivable, net 31 (49) Other receivables 108 16 Inventory 30 33 Prepaid expenses and other assets 35 — Total current assets (1) 204 63 Intangible assets, net 738 738 Deposits 14 14 Total non-current assets (1) 752 752 TOTAL ASSETS OF THE DISPOSAL GROUP $ 956 $ 815 Carrying amount of the liabilities included in discontinued operations: Current liabilities: Accounts payable 3,397 3,552 Accrued expenses and other current liabilities 4,756 4,752 Taxes payable 72 72 Current portion of contract liabilities 903 48 Total current liabilities (1) 9,128 8,424 Long term notes payable (1) 5 Long term accounts payable 255 330 Contract liabilities 1,425 2,280 Total non-current liabilities (1) 1,679 2,615 TOTAL LIABILITIES OF THE DISPOSAL GROUP $ 10,807 $ 11,039 (1) The assets and liabilities of the disposal group are classified as current on the consolidated balance sheets as of September 30, 2024 and December 31, 2023 because the disposal had already occurred as of the reporting date.

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION During the third fiscal quarter of 2024, the Company changed its reportable segments to better align with segment information provided to its chief operating decision maker and to reflect the regulatory environments in each state that the Company operates in. In accordance with ASC 280, all previously reported information as presented herein has been restated to conform to the current period presentation. As of September 30, 2024, the Company had three reportable segments as follows: • Illinois – Cultivation, manufacturing, distribution and retail of cannabis and cannabis derived goods within the state of Illinois, providing a vertically integrated supply chain to serve both medical and recreational markets; • Massachusetts – Cultivation, manufacturing, distribution and retail of cannabis and cannabis derived goods within the state of Massachusetts, providing a vertically integrated supply chain to serve both medical and recreational markets; and • Corporate – The aggregation of all other operating segments, including the following: sale of CBD products to third-party consumers, leasing of real estate in the state of Washington, and other corporate activities. The below table presents financial results of each segment for the three and nine months ended September 30, 2024 and 2023, as well as total assets as of September 30, 2024 and December 31, 2023: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Net Revenues Illinois $ 7,255 9,058 $ 23,969 $ 29,172 Massachusetts 7,883 10,455 24,117 34,794 Corporate 1,994 3,489 6,544 12,490 Total Net Revenues $ 17,132 23,002 $ 54,630 $ 76,456 Net Income (Loss) Attributable to Shareholders Illinois $ (1,429) (1,242) $ (716) $ (3,604) Massachusetts (350) (563) (1,838) 6,288 Corporate (4,684) (24,623) (27,499) (42,247) Total Net Loss From Continuing Operations $ (6,463) (26,428) $ (30,053) $ (39,563) September 30, 2024 December 31, 2023 Assets Illinois $ 125,770 $ 104,333 Massachusetts 117,369 121,274 Corporate 34,944 38,347 Total Assets $ 278,083 $ 263,954

SELLING, GENERAL AND ADMINISTRA

SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	9 Months Ended
	Sep. 30, 2024
Other Income and Expenses [Abstract]
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	SELLING, GENERAL AND ADMINISTRATIVE EXPENSES The below table presents detailed information of selling, general and administrative expenses for the three and nine months ended September 30, 2024 and 2023: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Rent and lease related expenses $ 1,471 $ 5,204 $ 7,766 $ 13,591 Salaries and benefits 3,626 6,788 10,911 13,610 Share-based compensation 688 3,678 2,594 4,912 Professional services 1,811 651 4,650 2,781 Bad debt expense 68 6,523 (84) 6,852 Licenses, fees and taxes 365 900 957 1,307 Advertising and promotions 475 225 1,025 1,160 Security expenses 380 343 1,068 1,029 Other general and administrative expenses 1,035 (1,905) 3,831 4,181 Total Selling, General, and Administrative $ 9,919 $ 22,407 $ 32,718 $ 49,423

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS The Company has evaluated subsequent events through November 14, 2024, which is the date these condensed consolidated interim financial statements were issued, and has concluded that no subsequent events have occurred that would require recognition in the condensed consolidated financial statements or disclosure in the notes to the condensed consolidated interim financial statements.

NATURE OF OPERATIONS (Policies)

NATURE OF OPERATIONS (Policies)	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reclassifications	Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications did not affect net loss, revenues and stockholders’ equity.
Management's Estimates and Assumptions	Management's Estimates and Assumptions
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In June 2022, the FASB issued ASU 2022-03, "Fair Value Measurements - Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions (Topic 820) ". ASU 2022-03 clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. It also clarifies that an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. For public business entities, the ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The adoption of the standard on January 1, 2024 did not have a material impact on the Company’s consolidated financial statements. In March 2023, the FASB issued ASU 2023-01, “ Leases (Topic 842) – Common Control Arrangement s”, which require that leasehold improvements associated with common control leases be amortized by the lessee over the useful life of the leasehold improvements to the common control group (regardless of the lease term) as long as the lessee controls the use of the underlying asset. It also requires such leasehold improvements to be accounted for as a transfer between entities under common control through an adjustment to entity if, and when, the lessee no longer controls the use of the underlying asset. ASU 2023-01 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The adoption of the standard on January 1, 2024 did not have a material impact on the Company’s consolidated financial statements. Issued but Not Yet Adopted In October 2023, the FASB issued ASU 2023-06, " Disclosure Improvements, " which incorporates certain existing or incremental disclosures and presentation requirements of SEC Regulations S-X and S-K into the FASB Accounting Standards Codification (the “Codification”). ASU 2023-06 is effective for the Company as of the effective date to remove the existing disclosure requirement from Regulations S-X and S-K. Early adoption is not permitted. The Company is currently assessing the impact of adopting ASU 2023-06 on the consolidated financial statements. In November 2023, the FASB issued ASU 2023-07, " Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures ," which requires that a public entity provide all annual disclosures about a reportable segment’s profit or loss and assets currently required by Topic 280 in interim periods, including those that have a single reportable segment. It also requires all public entities, including those with a single reportable segment, to disclose significant segment expenses and other segment items for each reportable segment. In addition, the ASU requires entities to disclose information about the chief operating decision maker ("CODM") and an explanation of how the CODM uses the reported measures. For public business entities, the ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently assessing the impact of adopting ASU 2023-07 on the consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, " Income Taxes (Topic 740): Improvements to Income Tax Disclosures ," which requires public business entities to disclose additional information in specified categories with respect to the reconciliation of the effective tax rate to the statutory rate (the rate reconciliation) for federal, state, and foreign income taxes. It also requires greater detail about individual reconciling items in the rate reconciliation to the extent the impact of those items exceeds a specified threshold. In addition, the ASU requires information pertaining to taxes paid (net of refunds received) to be disaggregated for federal, state, and foreign taxes and further disaggregated for specific jurisdictions to the extent the related amounts exceed a quantitative threshold. For public business entities, the ASU is effective for fiscal years beginning after December 15, 2024. The Company is currently assessing the impact of adopting ASU 2023-09 on the consolidated financial statements.

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
Schedule of Inventory	The Company’s inventories are summarized in the table below: September 30, 2024 December 31, 2023 Raw materials - unharvested cannabis $ 4,507 $ 2,268 Raw materials - harvested and purchased cannabis 4,904 5,745 Packaging and other non-finished goods 1,152 1,072 Work in process - manufactured and purchased extracts 2,509 1,790 Finished goods 6,541 6,212 Total inventory $ 19,613 $ 17,087

PROPERTY, PLANT, AND EQUIPMENT

PROPERTY, PLANT, AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment and Related Depreciation	Property, plant, and equipment and related depreciation are summarized in the table below: September 30, 2024 December 31, 2023 Land $ 774 $ 774 Buildings & improvements 12,584 12,584 Construction in process 120 7,165 Furniture, equipment & other 12,964 8,855 Leasehold improvements 24,309 19,966 Total $ 50,751 $ 49,344 Less: accumulated depreciation (14,294) (12,795) Total property, plant, and equipment, net $ 36,457 $ 36,549

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Indefinite-Lived Intangible Assets	Intangible assets and related amortization are summarized in the table below: Licenses Know-How Total Gross Carrying Amount, September 30, 2024 and December 31, 2023 $ 25,661 $ 9,700 $ 35,361 Accumulated Amortization, December 31, 2023 $ — $ (8,568) $ (8,568) Amortization expense — (1,124) (1,124) Accumulated Amortization, September 30, 2024 $ — $ (9,692) $ (9,692) Intangible Assets, Net at December 31, 2023 $ 25,661 $ 1,132 $ 26,793 Intangible Assets, Net at September 30, 2024 $ 25,661 $ 8 $ 25,669
Schedule of Finite-Lived Intangible Assets	Intangible assets and related amortization are summarized in the table below: Licenses Know-How Total Gross Carrying Amount, September 30, 2024 and December 31, 2023 $ 25,661 $ 9,700 $ 35,361 Accumulated Amortization, December 31, 2023 $ — $ (8,568) $ (8,568) Amortization expense — (1,124) (1,124) Accumulated Amortization, September 30, 2024 $ — $ (9,692) $ (9,692) Intangible Assets, Net at December 31, 2023 $ 25,661 $ 1,132 $ 26,793 Intangible Assets, Net at September 30, 2024 $ 25,661 $ 8 $ 25,669
Schedule of Goodwill	Balance, December 31, 2023 and September 30, 2024 $ 41,807

DERIVATIVE LIABILITY (Tables)

DERIVATIVE LIABILITY (Tables)	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	A reconciliation of the changes in fair value of derivative liabilities for the three and nine months ended September 30, 2024 is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Balance, beginning of period $ 5,478 $ — $ 4,550 $ — Issuance of derivative liability — 4,165 2,558 4,165 Cancellation of restricted stock units (241) — (241) — Change in fair value of derivative liability (2,403) 11,931 (4,033) 11,931 Balance, end of period $ 2,834 $ 16,096 $ 2,834 $ 16,096
Schedule of Measurement Input Valuation Techniques	The fair value of the warrants classified as liabilities was determined using the Black-Scholes simulation model based on Level 3 inputs on the fair value hierarchy. The following weighted average assumptions were used for the periods presented: Issuance Date September 30, 2024 Share Price $ 0.10 $ 0.05 Exercise Price $ 0.17 $ 0.17 Expected Life (in Years) 2.7 years 1.6 years Annualized Volatility 84.5 % 139.7 % Risk-Free Annual Interest Rate 4.5 % 3.7 % The fair value of the January 2024 warrants was determined using the Black-Scholes simulation model based on Level 3 inputs on the fair value hierarchy. The following weighted average assumptions were used for the periods presented: Issuance Date September 30, 2024 Share Price $ 0.12 $ 0.05 Exercise Price $ 0.11 $ 0.11 Expected Life (in Years) 2.3 years 1.6 years Annualized Volatility 104.3 % 140.1 % Risk-Free Annual Interest Rate 4.3 % 3.7 %

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Schedule of Direct Financing Lease, Lease Income	Lease income for operating and direct financing leases for the periods presented are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Real estate income: Operating leases $ 850 $ 2,318 $ 2,655 $ 6,952 Direct financing leases 990 574 2,970 1,795 Total real estate income $ 1,840 $ 2,892 $ 5,625 $ 8,747
Schedule of Balance Sheet Information	The underlying assets are presented in the condensed consolidated balances sheets as follows: September 30, 2024 December 31, 2023 Right-of-use assets $ 24,885 $ 25,249 Current portion of lease liability $ 282 $ 289 Long-term portion of lease liability $ 22,566 $ 22,380
Schedule of Changes in Lease Receivables	A reconciliation of the lease receivables is as follows: September 30, 2024 December 31, 2023 Balance, beginning of period $ 7,953 $ 9,421 Interest 1,445 2,342 Lease payments transferred to accounts receivable (2,970) (3,810) Balance, end of period 6,428 7,953 Less current portion (4,125) (3,990) Long-term lease receivables $ 2,303 $ 3,963

NOTES PAYABLE AND CONVERTIBLE_2

NOTES PAYABLE AND CONVERTIBLE NOTES (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Debt	The Company’s notes payable and convertible notes are as follows: Terms September 30, 2024 December 31, 2023 Secured promissory notes dated May 10, 2019, as subsequently amended, with a related party which mature on May 1, 2026 and bear interest at a rate of 16.5% per annum through May 1, 2024 and 12% per annum thereafter $ 28,767 $ 47,491 Convertible promissory note dated October 6, 2021, which matures on October 6, 2024 and bears interest at a rate of 10% per annum 17,331 15,818 Promissory note dated October 13, 2023, as subsequently amended, under the senior secured credit facility which matures on December 31, 2024 and bears interest at a rate of 18.5% per annum. 4,261 3,410 Unsecured convertible promissory note at $0.50 per share due December 18, 2024 at 12% per annum with monthly cash payments of $50,000 beginning January 15, 2024 through maturity 2,203 2,051 Promissory note issued for the acquisition of Island due October 25, 2026 at 6% per annum 11,480 11,030 Secured promissory note due January 1, 2024 at 1.5% monthly interest through November 30, 2022 and 2% monthly interest through maturity 3,268 2,734 Unsecured promissory note due November 30, 2024 with monthly interest payments at 12% per annum through September 2023 and 11% per annum through November 2024 1,639 1,630 Various — 9 Total Notes Payable and Convertible Notes $ 68,949 $ 84,173

SHAREHOLDERS' DEFICIT (Tables)

SHAREHOLDERS' DEFICIT (Tables)	9 Months Ended
	Sep. 30, 2024
Stockholders' Equity Note [Abstract]
Schedule of Voting Shares Activity	Voting shares activity for the periods presented is summarized as follows: Class A Subordinate Voting Shares Class C Multiple Voting Shares Total Balance, December 31, 2023 668,243,141 1,276,208 669,519,349 Share capital issuances 245,680,852 — 245,680,852 Balance, September 30, 2024 913,923,993 1,276,208 915,200,201
Schedule of Share Capital and Equity	Series September 30, 2024 Class A - Subordinate Voting Shares 913,923,993 Class C - Multiple Voting Shares 1,276,208 Total shares outstanding 915,200,201

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2024
Warrants and Rights Note Disclosure [Abstract]
Schedule of Warrants Outstanding to Purchase Shares	A reconciliation of the beginning and ending balance of outstanding share purchase warrants classified as equity is as follows: Number of Warrants Weight-Average Exercise Price Balance, December 31, 2023 6,783,400 $ 0.61 Issued 5,483,600 $ 0.07 Expired (2,999,975) $ 1.00 Balance, September 30, 2024 9,267,025 $ 0.16
Schedule of Warrants Outstanding And Exercisable	As of September 30, 2024, the Company had the following warrants classified as equity outstanding: Warrants Outstanding Exercise Price Expiration Date 625,000 * C$ 0.80 October 6, 2024 500,000 * C$ 0.80 October 6, 2025 625,000 C$ 0.23 May 10, 2027 750,000 $ 0.10 September 1, 2027 1,283,425 $ 0.20 October 17, 2027 5,483,600 $ 0.07 July 9, 2034 9,267,025 *Represents warrants that were exercisable as of September 30, 2024.

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of Stock Option Activity	The following table summarizes the Company’s stock option activity and related information: Number of Options Weighted Average Price (CAD$) Weighted Average Years Balance, December 31, 2023 91,702,766 $ 0.34 3.78 Granted 1,730,000 $ 0.14 3.48 Forfeited/Expired (10,949,260) $ 0.49 — Balance, September 30, 2024 82,483,506 $ 0.31 4.56
Schedule of Stock Options Values using Black-Scholes Model with Key Assumptions	In determining the amount of share-based compensation during the nine months ended September 30, 2024 and 2023, the Company used the Black-Scholes option pricing model to establish the fair value of options granted with the following key assumptions: Nine Months Ended September 30, 2024 2023 Risk-Free Interest Rate 3.78 % 4.02 % Expected Life (in Years) 3.5 years 3.4 years Expected Annualized Volatility 96.50 % 86.62 % Forfeiture Rate — % — % Expected Dividend Yield — —

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The following table summarizes the Company's income tax expense: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Net loss from continuing operations before income taxes $ (6,463) $ (30,627) $ (30,053) $ (38,745) Income tax benefit (expense) $ — $ 4,199 $ — $ (818)

FINANCIAL INSTRUMENTS AND FIN_2

FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (Tables)	9 Months Ended
	Sep. 30, 2024
Investments, All Other Investments [Abstract]
Schedule of Gross Contractual Obligations	The Company has the following gross contractual obligations as of September 30, 2024, 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 $ 26,401 $ 2,062 $ — $ — $ 28,463 Convertible notes, notes payable and accrued interest 28,702 40,247 — — 68,949 Construction finance liability — 16,000 — — 16,000 Total $ 55,103 $ 58,309 $ — $ — $ 113,412

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Operating Results and Carrying Value of Assets and Liabilities of Discontinued Operations	The operating results of the discontinued operations are summarized as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 REVENUE Revenue from sale of goods $ — $ 1,566 $ 3 $ 9,033 Real estate income — 260 — 411 Total revenues — 1,826 3 9,444 Cost of goods sold — (6,666) (5) (21,992) Gross profit — (4,840) (2) (12,548) OPERATING EXPENSES Selling, general and administrative expenses 6 1,310 (266) 4,703 Depreciation and amortization — 42 — 189 Transaction and restructuring related expenses — 942 — 942 Impairment of goodwill and intangible assets — 12,856 — 12,856 (Gain) Loss on disposal — 12,747 — 12,747 Total operating expenses 6 27,897 (266) 31,437 Income (loss) from operations (6) (32,737) 264 (43,985) Other income (expense) Interest expense — — — (32) Other 66 (2,930) 66 (1,371) Total other income (expense), net 66 (2,930) 66 (1,403) Net income (loss) from discontinued operations before income taxes 60 (35,667) 330 (45,388) Income tax expense — (1) — (1) Net income (loss) on discontinued operations $ 60 $ (35,668) $ 330 $ (45,389) The carrying amounts of assets and liabilities in the disposal group are summarized as follows: September 30, 2024 December 31, 2023 Carrying amount of the assets included in discontinued operations: Current assets: Cash $ — $ 63 Accounts receivable, net 31 (49) Other receivables 108 16 Inventory 30 33 Prepaid expenses and other assets 35 — Total current assets (1) 204 63 Intangible assets, net 738 738 Deposits 14 14 Total non-current assets (1) 752 752 TOTAL ASSETS OF THE DISPOSAL GROUP $ 956 $ 815 Carrying amount of the liabilities included in discontinued operations: Current liabilities: Accounts payable 3,397 3,552 Accrued expenses and other current liabilities 4,756 4,752 Taxes payable 72 72 Current portion of contract liabilities 903 48 Total current liabilities (1) 9,128 8,424 Long term notes payable (1) 5 Long term accounts payable 255 330 Contract liabilities 1,425 2,280 Total non-current liabilities (1) 1,679 2,615 TOTAL LIABILITIES OF THE DISPOSAL GROUP $ 10,807 $ 11,039 (1) The assets and liabilities of the disposal group are classified as current on the consolidated balance sheets as of September 30, 2024 and December 31, 2023 because the disposal had already occurred as of the reporting date.

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Revenue By Type	The below table presents financial results of each segment for the three and nine months ended September 30, 2024 and 2023, as well as total assets as of September 30, 2024 and December 31, 2023: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Net Revenues Illinois $ 7,255 9,058 $ 23,969 $ 29,172 Massachusetts 7,883 10,455 24,117 34,794 Corporate 1,994 3,489 6,544 12,490 Total Net Revenues $ 17,132 23,002 $ 54,630 $ 76,456 Net Income (Loss) Attributable to Shareholders Illinois $ (1,429) (1,242) $ (716) $ (3,604) Massachusetts (350) (563) (1,838) 6,288 Corporate (4,684) (24,623) (27,499) (42,247) Total Net Loss From Continuing Operations $ (6,463) (26,428) $ (30,053) $ (39,563) September 30, 2024 December 31, 2023 Assets Illinois $ 125,770 $ 104,333 Massachusetts 117,369 121,274 Corporate 34,944 38,347 Total Assets $ 278,083 $ 263,954

SELLING, GENERAL AND ADMINIST_2

SELLING, GENERAL AND ADMINISTRATIVE EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2024
Other Income and Expenses [Abstract]
Schedule of Selling, General and Administrative Expenses	The below table presents detailed information of selling, general and administrative expenses for the three and nine months ended September 30, 2024 and 2023: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Rent and lease related expenses $ 1,471 $ 5,204 $ 7,766 $ 13,591 Salaries and benefits 3,626 6,788 10,911 13,610 Share-based compensation 688 3,678 2,594 4,912 Professional services 1,811 651 4,650 2,781 Bad debt expense 68 6,523 (84) 6,852 Licenses, fees and taxes 365 900 957 1,307 Advertising and promotions 475 225 1,025 1,160 Security expenses 380 343 1,068 1,029 Other general and administrative expenses 1,035 (1,905) 3,831 4,181 Total Selling, General, and Administrative $ 9,919 $ 22,407 $ 32,718 $ 49,423

NATURE OF OPERATIONS (Details)

NATURE OF OPERATIONS (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) facility Dispensary	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Variable Interest Entity [Line Items]
Cash	$ 1,246		$ 1,246		$ 3,398
Working capital deficit	74,800		74,800
Net loss from continuing operations	$ 6,463	$ 26,428	$ 30,053	$ 39,563
Illinois
Variable Interest Entity [Line Items]
Number of dispensaries | Dispensary			5
Number of production facilities | facility			4

INVENTORY (Details)

INVENTORY (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Inventory [Line Items]
Packaging and other non-finished goods	$ 1,152	$ 1,072
Work in process - manufactured and purchased extracts	2,509	1,790
Finished goods	6,541	6,212
Total inventory	19,613	17,087
Raw materials - unharvested cannabis
Inventory [Line Items]
Raw materials	4,507	2,268
Raw materials - harvested and purchased cannabis
Inventory [Line Items]
Raw materials	$ 4,904	$ 5,745

PROPERTY, PLANT, AND EQUIPMEN_2

PROPERTY, PLANT, AND EQUIPMENT - Schedule of Property and Equipment and Related Depreciation (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 50,751	$ 49,344
Less: accumulated depreciation	(14,294)	(12,795)
Total property, plant, and equipment, net	36,457	36,549
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	774	774
Buildings & improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	12,584	12,584
Construction in process
Property, Plant and Equipment [Line Items]
Property and equipment, gross	120	7,165
Furniture, equipment & other
Property, Plant and Equipment [Line Items]
Property and equipment, gross	12,964	8,855
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 24,309	$ 19,966

PROPERTY, PLANT, AND EQUIPMEN_3

PROPERTY, PLANT, AND EQUIPMENT - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 0.9	$ 0.8	$ 2.6	$ 2.3
Depreciation in COGS	$ 0.7	$ 0.6	$ 2.2	$ 1.8

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL - Schedule of Indefinite-Lived and Finite-Lived Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Roll Forward]
Accumulated amortization, beginning balance	$ (8,568)
Amortization expense	(1,124)
Accumulated amortization, ending balance	(9,692)
Total
Intangible assets, gross	35,361	$ 35,361
Intangible assets, net	25,669	$ 26,793
Know-How
Finite-Lived Intangible Assets [Roll Forward]
Beginning balance, gross	9,700
Ending balance, gross	9,700
Accumulated amortization, beginning balance	(8,568)
Amortization expense	(1,124)
Accumulated amortization, ending balance	(9,692)
Beginning balance, net	1,132
Ending balance, net	8
Licenses
Indefinite-Lived Intangible Assets [Roll Forward]
Beginning balance	25,661
Ending balance	$ 25,661

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL - Schedule of Goodwill (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 41,807	$ 41,807

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL - Additional Information (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Massachusetts
Disclosure Of Intangible Assets And Goodwill [Line Items]
Impairment	$ 0	$ 0

ASSET ACQUISITIONS (Details)

ASSET ACQUISITIONS (Details) - USD ($) $ in Millions			6 Months Ended
	Nov. 17, 2023	Mar. 27, 2023	Sep. 30, 2024
Euphoria, LLC
Asset Acquisition [Line Items]
Asset acquisition, percentage of voting interests acquired		100%
Asset acquisition, purchase price		$ 4.5
Asset acquisition, contingent consideration, liability		2
Payments for asset acquisitions			$ 0.7
Asset acquisition, stock consideration (in shares)			2,380,952
Asset acquisition, consideration transferred, equity interest value			$ 0.4
Breakup fee in case of buyer termination		3.5
Breakup fee in case of seller termination		$ 3.5
Westside
Asset Acquisition [Line Items]
Asset acquisition, percentage of voting interests acquired	100%
Asset acquisition, purchase price	$ 2.4
Asset acquisition, contingent consideration, liability	2
Asset acquisition, consideration transferred, equity interest value	0.1
Payments to acquire equipment	1.1
Asset acquisition, promissory note assumed	$ 1.2
Asset acquisition, transfer of license subject to regulatory approval			$ 0.6

ASSETS HELD FOR SALE (Details)

ASSETS HELD FOR SALE (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on disposal	$ 0.6
Disposal Group, Held-for-Sale | Om Of Medicine
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on disposal		$ 0.6

DERIVATIVE LIABILITY - Schedule

DERIVATIVE LIABILITY - Schedule of Changes in Fair Value of the Derivative Liabilities Measured on a Recurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]			Change in fair value of derivative liability
Derivative Financial Instruments, Liabilities
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance, beginning of period	$ 5,478	$ 0	$ 4,550	$ 0
Cancellation of restricted stock units	(241)	0	(241)	0
Change in fair value of derivative liability	(2,403)	11,931	(4,033)	11,931
Balance, end of period	2,834	16,096	2,834	16,096
Warrant Liabilities
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Issuance of derivative liability	$ 0	$ 4,165	$ 2,558	$ 4,165

DERIVATIVE LIABILITY - Addition

DERIVATIVE LIABILITY - Additional Information (Details) $ / shares in Units, $ in Millions							9 Months Ended
	Sep. 20, 2024 $ / shares shares	Sep. 20, 2024 $ / shares shares	Jan. 29, 2024 USD ($)	Jan. 29, 2024 $ / shares shares	Nov. 13, 2023 $ / shares shares	Aug. 10, 2023 USD ($) $ / shares shares	Sep. 30, 2024 $ / shares	Aug. 09, 2023
Derivative [Line Items]
Weighted Average Price, Granted (in CAD per share) | $ / shares							$ 0.14
Restricted Stock Units (RSUs)
Derivative [Line Items]
Awards issued (in shares) | shares	49,957,714	49,957,714			15,900,000
Number of voting shares in each unit (in shares) | shares	1	1			1
Weighted Average Price, Granted (in CAD per share) | (per share)	$ 0.08	$ 0.08			$ 0.31
Minimum exercise price of stock options issued, percentage of fair market value of shares on grant date					2.12%
Minimum exercise price of stock options issued, svs percentage of fair market value of shares on grant date	4.24%	4.24%
Permitted Secured Debt Senior To The Loan Up To US$8 million
Derivative [Line Items]
Debt refinance bona fide offer, permitted secured debt senior to the loan amount | $						$ 8
Permitted Secured Debt Senior To The Loan Up To US$10 million
Derivative [Line Items]
Debt refinance bona fide offer, permitted secured debt senior to the loan amount | $						$ 10
First Amendment To LI Lending LLC Loan Agreement
Derivative [Line Items]
Debt refinance bona fide offer, period from amendment date						6 months
LI Lending LLC Loan Agreement
Derivative [Line Items]
Debt instrument, convertible, stock price trigger (in dollars per share) | $ / shares				$ 0.125
Debt conversion, restoring of voting interest percentage				18.43%
Warrants Exercisable Through May 1, 2026
Derivative [Line Items]
Number of securities called by each warrant (in shares) | shares						1
Warrants exercise price (in dollar per share) | $ / shares						$ 0.17
Warrant coverage percentage of loan balance upon exercise of option						30%		33%
Warrants Exercisable Through May 1, 2026 | Permitted Secured Debt Senior To The Loan Up To US$8 million
Derivative [Line Items]
Percentage of warrant exercised by cashless exercise						75%
Warrants Exercisable Through May 1, 2026 | Permitted Secured Debt Senior To The Loan Up To US$10 million
Derivative [Line Items]
Percentage of warrant exercised by cashless exercise						100%
Loan Conversion Warrants | LI Lending LLC Loan Agreement
Derivative [Line Items]
Warrants exercise price (in dollar per share) | $ / shares				$ 0.14
Issuance of warrant purchase (in shares) | shares				36,702,127
Issuance of derivative liability | $			$ 2.6

DERIVATIVE LIABILITY - Schedu_2

DERIVATIVE LIABILITY - Schedule of Warrants Classified as Liabilities using Black-Scholes Model with Key Assumptions (Details) - Level 3	Sep. 30, 2024 yr $ / shares	Jan. 29, 2024 $ / shares yr	Aug. 10, 2023 yr $ / shares
Share Price
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Warrants measurement input	0.05		0.10
Share Price | January 2024 Warrants
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Warrants measurement input	0.05	0.12
Exercise Price
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Warrants measurement input	0.17		0.17
Exercise Price | January 2024 Warrants
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Warrants measurement input	0.11	0.11
Expected Life (in Years)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Warrants measurement input | yr	1.6		2.7
Expected Life (in Years) | January 2024 Warrants
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Warrants measurement input | yr	1.6	2.3
Annualized Volatility
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Warrants measurement input	1.397		0.845
Annualized Volatility | January 2024 Warrants
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Warrants measurement input	1.401	1.043
Risk-Free Annual Interest Rate
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Warrants measurement input	0.037		0.045
Risk-Free Annual Interest Rate | January 2024 Warrants
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Warrants measurement input	0.037	0.043

LEASES - Additional Information

LEASES - Additional Information (Details) - USD ($) $ in Thousands		3 Months Ended
	Feb. 14, 2024	Jun. 30, 2024	Sep. 30, 2024	Apr. 10, 2024	Dec. 31, 2023
Leases [Line Items]
Right-of-use assets			$ 131,280		$ 118,511
Increase in tenant improvement allowance				$ 1,600
Increase in the monthly base rent				$ 20
Percent increase in annual rent escalation				3.50%
Right-of-use asset obtained in exchange for operating lease liability		$ 14,500
Fourth Dispensary location
Leases [Line Items]
Rent payment commencement, period after commencement date	1 year
Operating lease liability			1,200
Right-of-use assets			$ 1,200

LEASES - Schedule of Lease Inco

LEASES - Schedule of Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating leases	$ 850	$ 2,318	$ 2,655	$ 6,952
Direct financing leases	990	574	2,970	1,795
Total real estate income	$ 1,840	$ 2,892	$ 5,625	$ 8,747

LEASES - Schedule of Underlying

LEASES - Schedule of Underlying Assets Leased (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Leases [Line Items]
Right-of-use assets	$ 131,280	$ 118,511
Current portion of lease liability	1,694	1,720
Long-term portion of lease liability	143,460	123,946
Building
Leases [Line Items]
Right-of-use assets	24,885	25,249
Current portion of lease liability	282	289
Long-term portion of lease liability	$ 22,566	$ 22,380

LEASES - Schedule of Changes in

LEASES - Schedule of Changes in Lease Receivables (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Sales-type and Direct Financing Leases, Lease Receivable [Roll Forward]
Balance, beginning of period	$ 7,953	$ 9,421
Interest	1,445	2,342
Lease payments transferred to accounts receivable	(2,970)	(3,810)
Balance, end of period	6,428	7,953
Less current portion	(4,125)	(3,990)
Long-term lease receivables	$ 2,303	$ 3,963

NOTES PAYABLE AND CONVERTIBLE_3

NOTES PAYABLE AND CONVERTIBLE NOTES - Schedule of Convertible Debt (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Debt, net amount	$ 68,949	$ 84,173
Secured promissory notes dated May 10, 2019, as subsequently amended, with a related party which mature on May 1, 2026 and bear interest at a rate of 16.5% per annum through May 1, 2024 and 12% per annum thereafter
Debt Instrument [Line Items]
Debt, net amount	$ 28,767	47,491
Secured promissory notes dated May 10, 2019, as subsequently amended, with a related party which mature on May 1, 2026 and bear interest at a rate of 16.5% per annum through May 1, 2024 and 12% per annum thereafter | Interest Rate, Period One
Debt Instrument [Line Items]
Debt stated Interest rate	16.50%
Secured promissory notes dated May 10, 2019, as subsequently amended, with a related party which mature on May 1, 2026 and bear interest at a rate of 16.5% per annum through May 1, 2024 and 12% per annum thereafter | Interest Rate, Period Two
Debt Instrument [Line Items]
Debt stated Interest rate	12%
Convertible promissory note dated October 6, 2021, which matures on October 6, 2024 and bears interest at a rate of 10% per annum
Debt Instrument [Line Items]
Debt stated Interest rate	10%
Debt, net amount	$ 17,331	15,818
Promissory note dated October 13, 2023, as subsequently amended, under the senior secured credit facility which matures on December 31, 2024 and bears interest at a rate of 18.5% per annum.
Debt Instrument [Line Items]
Debt instrument, convertible, conversion price (in dollars per share)	$ 0.185
Debt, net amount	$ 4,261	3,410
Unsecured convertible promissory note at $0.50 per share due December 18, 2024 at 12% per annum with monthly cash payments of $50,000 beginning January 15, 2024 through maturity
Debt Instrument [Line Items]
Debt, net amount	$ 2,203	2,051
Unsecured convertible promissory note at $0.50 per share due December 18, 2024 at 12% per annum with monthly cash payments of $50,000 beginning January 15, 2024 through maturity | Unsecured Debt
Debt Instrument [Line Items]
Debt stated Interest rate	12%
Debt instrument, convertible, conversion price (in dollars per share)	$ 0.50
Debt instrument monthly cash payable	$ 50
Promissory note issued for the acquisition of Island due October 25, 2026 at 6% per annum
Debt Instrument [Line Items]
Debt stated Interest rate	6%
Debt, net amount	$ 11,480	11,030
Secured promissory note due January 1, 2024 at 1.5% monthly interest through November 30, 2022 and 2% monthly interest through maturity
Debt Instrument [Line Items]
Debt, net amount	$ 3,268	2,734
Secured promissory note due January 1, 2024 at 1.5% monthly interest through November 30, 2022 and 2% monthly interest through maturity | Interest Rate, Period One
Debt Instrument [Line Items]
Debt stated Interest rate	1.50%
Secured promissory note due January 1, 2024 at 1.5% monthly interest through November 30, 2022 and 2% monthly interest through maturity | Interest Rate, Period Two
Debt Instrument [Line Items]
Debt stated Interest rate	2%
Unsecured promissory note due November 30, 2024 with monthly interest payments at 12% per annum through September 2023 and 11% per annum through November 2024
Debt Instrument [Line Items]
Debt, net amount	$ 1,639	1,630
Unsecured promissory note due November 30, 2024 with monthly interest payments at 12% per annum through September 2023 and 11% per annum through November 2024 | Interest Rate, Period One
Debt Instrument [Line Items]
Debt stated Interest rate	12%
Unsecured promissory note due November 30, 2024 with monthly interest payments at 12% per annum through September 2023 and 11% per annum through November 2024 | Interest Rate, Period Two
Debt Instrument [Line Items]
Debt stated Interest rate	11%
Various
Debt Instrument [Line Items]
Debt, net amount	$ 0	$ 9

NOTES PAYABLE AND CONVERTIBLE_4

NOTES PAYABLE AND CONVERTIBLE NOTES - Senior Secured Credit Facility Additional Information (Details) $ / shares in Units, $ in Thousands					3 Months Ended		9 Months Ended
	Sep. 20, 2024 USD ($) $ / shares shares	Sep. 20, 2024 $ / shares	Nov. 13, 2023 $ / shares shares	Oct. 13, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 $ / shares	Sep. 30, 2023 USD ($)
Debt Instrument [Line Items]
Loss on extinguishment of debt					$ 1,343	$ 0	$ 13,095		$ 0
Weighted average price, granted (in canadian dollars per share) | $ / shares								$ 0.14
Restricted Stock Units (RSUs)
Debt Instrument [Line Items]
Awards issued (in shares) | shares	49,957,714		15,900,000
Weighted average price, granted (in canadian dollars per share) | (per share)	$ 0.08	$ 0.08	$ 0.31
Senior Secured Credit Facility | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity under credit facility				$ 10,000
Proceeds from long-term line of credit	$ 900			3,400
Remaining borrowing facility				$ 4,000
Basis spread on variable rate	10%
Debt stated Interest rate	18.50%	18.50%
Paid-in-full fee provision	$ 500
Loss on extinguishment of debt					$ 1,340		$ 1,340

NOTES PAYABLE AND CONVERTIBLE_5

NOTES PAYABLE AND CONVERTIBLE NOTES - LI Lending LLC Additional Information (Details) $ in Thousands		3 Months Ended		9 Months Ended
	Jan. 29, 2024 USD ($) shares $ / shares	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Jan. 29, 2024 $ / shares	May 10, 2019 USD ($)
Debt Instrument [Line Items]
Loss on extinguishment of debt		$ 1,343	$ 0	$ 13,095	$ 0
LI Lending LLC Loan Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity under credit facility	$ 28,900						$ 50,000
Proceeds from long-term line of credit				45,000
Debt amount agreed to convert	$ 23,000
Debt instrument agreed to be converted into equity instruments (in shares) | shares	244,680,852
Debt instrument, convertible, stock price trigger (in dollars per share) | $ / shares	$ 0.125
Debt conversion, restoring of voting interest percentage	18.43%
Interest payable	$ 200
Loss on extinguishment of debt				11,800
Interest expense, debt		900	2,000	2,600	5,800
Repayments of debt		$ 1,200	$ 1,600	$ 2,600	$ 4,800
LI Lending LLC Loan Agreement | Loan Conversion Warrants
Debt Instrument [Line Items]
Issuance of warrant purchase (in shares) | shares	36,702,127
Warrants exercise price (in dollar per share) | $ / shares						$ 0.14

NOTES PAYABLE AND CONVERTIBLE_6

NOTES PAYABLE AND CONVERTIBLE NOTES - Convertible Notes Additional Information (Details) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Oct. 06, 2023 $ / shares	Oct. 06, 2021 USD ($) $ / shares
Debt Instrument [Line Items]
Loan discount accretion expense			$ 628	$ 355
Restricted Stock Units (RSUs)
Debt Instrument [Line Items]
Conversion ratio	1		1
October 2021 Convertible Note | Convertible Note
Debt Instrument [Line Items]
Debt instrument, face amount							$ 15,000
Debt instrument, convertible, conversion price (in dollars per share) | $ / shares						$ 0.23	$ 1.03
Debt stated Interest rate						10%	6%
Repayments of debt			$ 1,100
Debt instrument, unamortized discount	$ 100		$ 100		$ 500
Debt instrument, convertible, remaining discount amortization period	0 years		0 years		9 months
Interest expense, debt	$ 400	$ 200	$ 1,200	700
Loan discount accretion expense	$ 100	$ 100	$ 300	$ 200

SHAREHOLDERS' DEFICIT - Schedul

SHAREHOLDERS' DEFICIT - Schedule of Voting Shares Activity (Details)	9 Months Ended
	Sep. 30, 2024 shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	669,519,349
Share capital issuances (in shares)	245,680,852
Ending balance (in shares)	915,200,201
Class A Subordinate Voting Shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	668,243,141
Share capital issuances (in shares)	245,680,852
Ending balance (in shares)	913,923,993
Class C Multiple Voting Shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	1,276,208
Share capital issuances (in shares)	0
Ending balance (in shares)	1,276,208

SHAREHOLDERS' DEFICIT - Additio

SHAREHOLDERS' DEFICIT - Additional Information (Details)	9 Months Ended
	Sep. 30, 2024 vote
Class A Subordinate Voting Shares
Class Of Stock [Line Items]
Number of votes each shareholder is entitled to for each share	1
Class C Multiple Voting Shares
Class Of Stock [Line Items]
Number of votes each shareholder is entitled to for each share	800
Common stock, conversion ratio	1
Percentage of shares of one class held as a percentage of shares of another class	50%

SHAREHOLDERS' DEFICIT - Sched_2

SHAREHOLDERS' DEFICIT - Schedule of Share Capital and Equity (Details) - shares	Sep. 30, 2024	Dec. 31, 2023
Class Of Stock [Line Items]
Number of shares outstanding (in shares)	915,200,201	669,519,349
Class A Shares
Class Of Stock [Line Items]
Number of shares outstanding (in shares)	913,923,993
Class C Shares
Class Of Stock [Line Items]
Number of shares outstanding (in shares)	1,276,208

WARRANTS - Schedule of Warrants

WARRANTS - Schedule of Warrants Outstanding to Purchase Shares (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Number of Warrants
Number of warrants, beginning balance (in shares) | shares	6,783,400
Number of warrants, issued (in shares) | shares	5,483,600
Number of warrants, expired (in shares) | shares	(2,999,975)
Number of warrants, ending balance (in shares) | shares	9,267,025
Weight-Average Exercise Price
Weighted average exercise price, Beginning balance (in dollars per share) | $ / shares	$ 0.61
Weighted average exercise price, Issued (in dollars per share) | $ / shares	0.07
Weighted average exercise price, Expired (in dollars per share) | $ / shares	1
Weighted average exercise price, Ending balance (in dollars per share) | $ / shares	$ 0.16

WARRANTS - Schedule of Warran_2

WARRANTS - Schedule of Warrants Outstanding And Exercisable (Details)	Sep. 30, 2024 $ / shares shares	Sep. 30, 2024 $ / shares shares	Dec. 31, 2023 shares
Class Of Warrant Or Right [Line Items]
Warrants outstanding (in shares)	9,267,025	9,267,025	6,783,400
Exercise Price $1.00
Class Of Warrant Or Right [Line Items]
Warrants outstanding (in shares)	625,000	625,000
Warrants purchase price per share (in USD/CAD per share) | $ / shares		$ 0.80
Exercise Price C$ 0.80
Class Of Warrant Or Right [Line Items]
Warrants outstanding (in shares)	500,000	500,000
Warrants purchase price per share (in USD/CAD per share) | $ / shares		$ 0.80
Exercise Price C$ 0.80
Class Of Warrant Or Right [Line Items]
Warrants outstanding (in shares)	625,000	625,000
Warrants purchase price per share (in USD/CAD per share) | $ / shares		$ 0.23
Exercise Price C$ 0.14
Class Of Warrant Or Right [Line Items]
Warrants outstanding (in shares)	750,000	750,000
Warrants purchase price per share (in USD/CAD per share) | $ / shares	$ 0.10
Exercise Price $ 0.23
Class Of Warrant Or Right [Line Items]
Warrants outstanding (in shares)	1,283,425	1,283,425
Warrants purchase price per share (in USD/CAD per share) | $ / shares	$ 0.20
Exercise Price $ 0.07
Class Of Warrant Or Right [Line Items]
Warrants outstanding (in shares)	5,483,600	5,483,600
Warrants purchase price per share (in USD/CAD per share) | $ / shares	$ 0.07

SHARE-BASED COMPENSATION - Addi

SHARE-BASED COMPENSATION - Additional Information (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 $ / shares shares	Dec. 31, 2023 shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercisable options (in shares) | shares					50,916,209
Outstanding options (in shares) | shares					82,483,506	91,702,766
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike price (in CAD per share) | $ / shares					$ 0.10
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Strike price (in CAD per share) | $ / shares					$ 1.63
Equity Incentive Plan
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			15%
Awards expiration period			10 years
Recognized share-based compensation expense | $	$ 0.7	$ 2.6	$ 2.5	$ 3.9

SHARE-BASED COMPENSATION - Sche

SHARE-BASED COMPENSATION - Schedule of Stock Option Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Number of Options
Number of options, beginning balance (in shares)	91,702,766
Number of options, granted (in shares)	1,730,000
Number of options, forfeited/ expired (in shares)	(10,949,260)
Number of options, ending balance (in shares)	82,483,506	91,702,766
Weighted Average Price (CAD$)
Weighted Average Price, Beginning Balance (in CAD per share)	$ 0.34
Weighted Average Price, Granted (in CAD per share)	0.14
Weighted Average Price, Forfeited/ Expired (in CAD per share)	0.49
Weighted Average Price, Ending Balance (in CAD per share)	$ 0.31	$ 0.34
Weighted Average Years
Weighted average years	4 years 6 months 21 days	3 years 9 months 10 days
Weighted average years, granted	3 years 5 months 23 days

SHARE-BASED COMPENSATION - Sc_2

SHARE-BASED COMPENSATION - Schedule of Stock Options Values using Black-Scholes Model with Key Assumptions (Details) - Share-Based Payment Arrangement, Option	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-Free Interest Rate	3.78%	4.02%
Expected Life (in Years)	3 years 6 months	3 years 4 months 24 days
Expected Annualized Volatility	96.50%	86.62%
Forfeiture Rate	0%	0%
Expected Dividend Yield	0%	0%

INCOME TAXES - (Details)

INCOME TAXES - (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Net loss from continuing operations before income taxes	$ (6,463)	$ (30,627)	$ (30,053)	$ (38,745)
Income tax benefit (expense)	$ 0	$ 4,199	$ 0	$ (818)

RELATED PARTIES (Details)

RELATED PARTIES (Details)		1 Months Ended
	Jan. 29, 2024 $ / shares	Jan. 31, 2024 $ / shares shares	Sep. 30, 2024 USD ($)	Jan. 29, 2024 USD ($) shares	Dec. 31, 2023 USD ($)	Aug. 31, 2023 $ / shares shares	Aug. 10, 2023 $ / shares shares	May 10, 2019 USD ($)
Related Party Transaction [Line Items]
Debt, net amount			$ 68,949,000		$ 84,173,000
Warrants Exercisable Through May 1, 2026
Related Party Transaction [Line Items]
Number of securities called by each warrant (in shares) | shares							1
Warrants exercise price (in dollar per share) | $ / shares							$ 0.17
Secured promissory notes dated May 10, 2019, as subsequently amended, with a related party which mature on May 1, 2026 and bear interest at a rate of 16.5% per annum through May 1, 2024 and 12% per annum thereafter
Related Party Transaction [Line Items]
Debt, net amount			$ 28,767,000		$ 47,491,000
LI Lending LLC Loan Agreement
Related Party Transaction [Line Items]
Maximum borrowing capacity under credit facility				$ 28,900,000				$ 50,000,000
Debt instrument, convertible, stock price trigger (in dollars per share) | $ / shares	$ 0.125
Debt conversion, restoring of voting interest percentage				18.43%
LI Lending LLC Loan Agreement | Loan Conversion Warrants
Related Party Transaction [Line Items]
Warrants exercise price (in dollar per share) | $ / shares	$ 0.14
Issuance of warrant purchase (in shares) | shares				36,702,127
Related Party | Warrants Exercisable Through May 1, 2026
Related Party Transaction [Line Items]
Number of securities called by each warrant (in shares) | shares						1
Warrants exercise price (in dollar per share) | $ / shares						$ 0.17
Related Party | LI Lending LLC | Director
Related Party Transaction [Line Items]
Ownership percentage by noncontrolling owner			14.28%
Related Party | LI Lending LLC | Chief Executive Officer
Related Party Transaction [Line Items]
Ownership percentage by noncontrolling owner			14.28%
Related Party | Secured promissory notes dated May 10, 2019, as subsequently amended, with a related party which mature on May 1, 2026 and bear interest at a rate of 16.5% per annum through May 1, 2024 and 12% per annum thereafter
Related Party Transaction [Line Items]
Maximum borrowing capacity under credit facility								$ 50,000,000
Long-term line of credit			$ 45,000,000
Debt, net amount			28,800,000
Long-term debt, gross			29,500,000
Debt instrument, unamortized discount			$ 700,000
Related Party | LI Lending LLC Loan Agreement
Related Party Transaction [Line Items]
Debt instrument, convertible, stock price trigger (in dollars per share) | $ / shares		$ 0.125
Debt conversion, restoring of voting interest percentage		18.43%
Related Party | LI Lending LLC Loan Agreement | Loan Conversion Warrants
Related Party Transaction [Line Items]
Warrants exercise price (in dollar per share) | $ / shares		$ 0.14
Issuance of warrant purchase (in shares) | shares		36,702,127

CONTINGENCIES (Details)

CONTINGENCIES (Details) - USD ($) $ in Thousands	Sep. 29, 2023	May 09, 2023	Sep. 30, 2024
Litigation Sued By Florival
Loss Contingencies [Line Items]
Loss contingency damages sought value		$ 850
Acquisition execution period		2 years
Loss contingency accrual			$ 900
Litigation Sued By Teichman September 29, 2023
Loss Contingencies [Line Items]
Loss contingency damages sought value	$ 15,500
Loss contingency accrual			$ 2,700

FINANCIAL INSTRUMENTS AND FIN_3

FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT - Additional information (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Investments, All Other Investments [Abstract]
Cash, uninsured amount	$ 0	$ 0.3
Maximum credit exposure	$ 14	$ 12.4

FINANCIAL INSTRUMENTS AND FIN_4

FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT - Schedule of Gross Contractual Obligations (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Financial Instruments [Line Items]
Less than 1 year	$ 55,103
1 to 3 years	58,309
3 to 5 years	0
Greater than 5 years	0
Total	113,412
Accounts payable and accrued liabilities
Financial Instruments [Line Items]
Less than 1 year	26,401
1 to 3 years	2,062
3 to 5 years	0
Greater than 5 years	0
Total	28,463
Convertible notes, notes payable and accrued interest
Financial Instruments [Line Items]
Less than 1 year	28,702
1 to 3 years	40,247
3 to 5 years	0
Greater than 5 years	0
Total	68,949
Construction finance liability
Financial Instruments [Line Items]
Less than 1 year	0
1 to 3 years	16,000
3 to 5 years	0
Greater than 5 years	0
Total	$ 16,000

DISCONTINUED OPERATIONS - Sched

DISCONTINUED OPERATIONS - Schedule of Operating Results (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Other income (expense)
Net income (loss) on discontinued operations	$ 60	$ (35,668)	$ 330	$ (45,389)
California Operations | Discontinued Operations, Disposed of by Means Other than Sale, Abandonment
REVENUE
Revenue from sale of goods	0	1,566	3	9,033
Real estate income	0	260	0	411
Total revenues	0	1,826	3	9,444
Cost of goods sold	0	(6,666)	(5)	(21,992)
Gross profit	0	(4,840)	(2)	(12,548)
OPERATING EXPENSES
Selling, general and administrative expenses	6	1,310	(266)	4,703
Depreciation and amortization	0	42	0	189
Transaction and restructuring related expenses	0	942	0	942
Impairment of goodwill and intangible assets	0	12,856	0	12,856
(Gain) Loss on disposal	0	12,747	0	12,747
Total operating expenses	6	27,897	(266)	31,437
Income (loss) from operations	(6)	(32,737)	264	(43,985)
Other income (expense)
Interest expense	0	0	0	(32)
Other	66	(2,930)	66	(1,371)
Total other income (expense), net	66	(2,930)	66	(1,403)
Net income (loss) from discontinued operations before income taxes	60	(35,667)	330	(45,388)
Income tax expense	0	(1)	0	(1)
Net income (loss) on discontinued operations	$ 60	$ (35,668)	$ 330	$ (45,389)

DISCONTINUED OPERATIONS - Sch_2

DISCONTINUED OPERATIONS - Schedule of Carrying Amount of Assets and Liabilities in the Disposal Group (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Total current assets	$ 956	$ 1,696
Current liabilities:
Total current liabilities	10,833	12,037
California Operations | Discontinued Operations, Disposed of by Means Other than Sale, Abandonment
Current assets:
Cash	0	63
Accounts receivable, net	31	(49)
Other receivables	108	16
Inventory	30	33
Prepaid expenses and other assets	35	0
Total current assets	204	63
Intangible assets, net	738	738
Deposits	14	14
Total non-current assets	752	752
TOTAL ASSETS OF THE DISPOSAL GROUP	956	815
Current liabilities:
Accounts payable	3,397	3,552
Accrued expenses and other current liabilities	4,756	4,752
Taxes payable	72	72
Current portion of contract liabilities	903	48
Total current liabilities	9,128	8,424
Long term notes payable	(1)	5
Long term accounts payable	255	330
Contract liabilities	1,425	2,280
Total non-current liabilities	1,679	2,615
TOTAL LIABILITIES OF THE DISPOSAL GROUP	$ 10,807	$ 11,039

SEGMENT INFORMATION - Additiona

SEGMENT INFORMATION - Additional Information (Details)	9 Months Ended
	Sep. 30, 2024 segment
Segment Reporting [Abstract]
Number of reportable segments	3

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Revenues By Type (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Total Net Revenues	$ 17,132	$ 23,002	$ 54,630	$ 76,456
Net Income (Loss) Attributable to Shareholders	(6,463)	(26,428)	(30,053)	(39,563)
Total Assets	278,083		278,083		$ 263,954
Illinois
Segment Reporting Information [Line Items]
Total Net Revenues	7,255	9,058	23,969	29,172
Net Income (Loss) Attributable to Shareholders	(1,429)	(1,242)	(716)	(3,604)
Total Assets	125,770		125,770		104,333
Massachusetts
Segment Reporting Information [Line Items]
Total Net Revenues	7,883	10,455	24,117	34,794
Net Income (Loss) Attributable to Shareholders	(350)	(563)	(1,838)	6,288
Total Assets	117,369		117,369		121,274
Corporate
Segment Reporting Information [Line Items]
Total Net Revenues	1,994	3,489	6,544	12,490
Net Income (Loss) Attributable to Shareholders	(4,684)	$ (24,623)	(27,499)	$ (42,247)
Total Assets	$ 34,944		$ 34,944		$ 38,347

SELLING, GENERAL AND ADMINIST_3

SELLING, GENERAL AND ADMINISTRATIVE EXPENSES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Other Income and Expenses [Abstract]
Rent and lease related expenses	$ 1,471	$ 5,204	$ 7,766	$ 13,591
Salaries and benefits	3,626	6,788	10,911	13,610
Share-based compensation	688	3,678	2,594	4,912
Professional services	1,811	651	4,650	2,781
Bad debt expense	68	6,523	(84)	6,852
Licenses, fees and taxes	365	900	957	1,307
Advertising and promotions	475	225	1,025	1,160
Security expenses	380	343	1,068	1,029
Other general and administrative expenses	1,035	(1,905)	3,831	4,181
Total Selling, General, and Administrative	$ 9,919	$ 22,407	$ 32,718	$ 49,423