Planet 13 (PLNH) 10-K/A 16 Feb 24 2022 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 23, 2023	Jun. 30, 2022
Document Information [Line Items]
Entity Central Index Key	0001813452
Entity Registrant Name	Planet 13 Holdings Inc.
Amendment Flag	true
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Type	10-K/A
Amendment Description	Amendment No. 1
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	000-56374
Entity Incorporation, State or Country Code	A1
Entity Tax Identification Number	83-2787199
Entity Address, Address Line One	2548 West Desert Inn Road, Suite 100
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89109
City Area Code	702
Local Phone Number	815-1313
Title of 12(g) Security	Common Shares
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 158,091,661
Entity Common Stock, Shares Outstanding		221,533,438
Auditor Firm ID	731
Auditor Name	DAVIDSON & COMPANY LLP
Auditor Location	Vancouver, Canada

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ / shares in Thousands	Dec. 31, 2022	Dec. 31, 2021
Common stock, par value (in dollars per share)	$ 0	$ 0
Current Assets:
Cash	$ 38,789,604	$ 58,586,952
Accounts Receivable	1,326,795	1,216,128
Inventory	13,004,839	14,225,369
Prepaid Expenses and Other Current Assets	3,810,394	3,977,524
Total Current Assets	56,931,632	78,005,973
Property and Equipment	71,466,051	50,778,277
Intangible Assets and Goodwill	69,288,007	63,398,007
Right of Use Assets - Operating	21,168,171	20,399,965
Long-term Deposits and Other Assets	862,545	1,061,879
Deferred Tax Asset	346,257	162,804
TOTAL ASSETS	220,062,663	213,806,905
Current:
Accounts Payable	3,112,820	3,266,783
Accrued Expenses	8,072,224	7,032,620
Income Taxes Payable	2,826,501	1,126,249
Notes Payable - Current Portion	884,000	884,000
Operating Lease Liabilities	479,161	423,573
Total Current Liabilities	15,374,706	12,733,225
Long-Term Liabilities:
Operating Lease Liabilities	25,833,071	23,134,012
Warranty Liability	18,127	7,206,049
Other Long-term Liabilities	28,000	28,000
Deferred Tax Liability	1,487,204	0
Total Liabilities	42,741,108	43,101,286
Shareholders' Equity
Common Shares	0	0
Additional Paid-In Capital	312,023,359	245,861,704
Deficit	(134,701,804)	(75,156,085)
Total Shareholders Equity	177,321,555	170,705,619
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 220,062,663	$ 213,806,905

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares $ / shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Common stock, par value (in dollars per share)	$ 0	$ 0
Common Stock, Shares Authorized	Unlimited	Unlimited
Common Stock, Shares, Issued (in shares)	220,470,061	198,687,950
Common Stock, Shares, Outstanding, Ending Balance (in shares)	220,470,061	198,687,950

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue, net of discounts	$ 104,574,377	$ 119,493,435
Cost of Goods Sold	(56,599,623)	(53,485,458)
Gross Profit	47,974,754	66,007,977
Expenses:
General and Administrative	49,395,500	59,928,356
Sales and Marketing	3,504,309	5,969,792
Lease Expense	2,744,532	2,608,016
Impairment loss	32,750,466	0
Depreciation and Amortization	8,337,476	5,335,055
Total Expenses	96,732,283	73,841,219
Loss From Operations	(48,757,529)	(7,833,242)
Other Income (Expense):
Interest income (expense), net	189,473	(18,875)
Foreign exchange gain (loss)	(25,528)	1,662,679
Transaction costs	0	(256,667)
Change in fair value of warrant liability	7,177,805	7,520
Gain on Sale-Leaseback	509,392	0
Provision for misappropriated funds	(10,300,000)	(3,000,000)
Other Income, net	413,029	454,300
Total Other Income	(2,035,829)	(1,151,043)
Loss Before Provision for Income Taxes	(50,793,358)	(8,984,285)
Provision For Income Taxes
Current Tax Expense	(10,672,538)	(13,954,784)
Deferred Tax Recovery	1,920,177	476,226
Income Tax Expense (Benefit)	(8,752,361)	(13,478,558)
Net Loss and Comprehensive Loss	$ (59,545,719)	$ (22,462,843)
Loss per Share
Basic and diluted loss per share (in dollars per share)	$ (0.27)	$ (0.12)
Weighted Average Number of Common Shares
Basic and diluted (in shares)	216,586,621	195,126,972

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders Equity - USD ($)	Restricted Stock Units (RSUs) [Member] Additional Paid-in Capital [Member]	Restricted Stock Units (RSUs) [Member] Retained Earnings [Member]	Restricted Stock Units (RSUs) [Member]	Broker Warrants [Member] Common Stock [Member]	Broker Warrants [Member] Class A Restricted Shares [Member]	Broker Warrants [Member] Warrants [Member]	Broker Warrants [Member] Additional Paid-in Capital [Member]	Broker Warrants [Member] Retained Earnings [Member]	Broker Warrants [Member]	Other Warrants [Member] Common Stock [Member]	Other Warrants [Member] Class A Restricted Shares [Member]	Other Warrants [Member] Warrants [Member]	Other Warrants [Member] Additional Paid-in Capital [Member]	Other Warrants [Member] Retained Earnings [Member]	Other Warrants [Member]	Share-Based Payment Arrangement, Option [Member] Common Stock [Member]	Share-Based Payment Arrangement, Option [Member] Class A Restricted Shares [Member]	Share-Based Payment Arrangement, Option [Member] Warrants [Member]	Share-Based Payment Arrangement, Option [Member] Additional Paid-in Capital [Member]	Share-Based Payment Arrangement, Option [Member] Retained Earnings [Member]	Share-Based Payment Arrangement, Option [Member]	Conversion of Class A Shares [Member] Common Stock [Member]	Conversion of Class A Shares [Member] Class A Restricted Shares [Member]	Conversion of Class A Shares [Member] Warrants [Member]	Conversion of Class A Shares [Member] Additional Paid-in Capital [Member]	Conversion of Class A Shares [Member] Retained Earnings [Member]	Conversion of Class A Shares [Member]	Common Stock [Member]	Class A Restricted Shares [Member]	Warrants [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2020																												126,573,250	55,232,940	150,963
Balance at Dec. 31, 2020																															$ 159,399,056	$ (52,693,242)	$ 106,705,814
Shares Issued on Settlement of RSUs (in shares)																												3,126,534	0	0			3,126,534
Shares Issued on Settlement of RSUs																															0	0	$ 0
Share based compensation	$ 15,573,539	$ 0	$ 15,573,539																$ 3,104	$ 0	$ 3,104
Share issued on exercise (in shares)				446,801	0	(446,801)				3,325,839	0	0				121,336	0	0
Share issued on exercise							$ 2,163,065	$ 0	$ 2,163,065				$ 20,906,989	$ 0	$ 20,906,989				86,216	0	86,216
Share based compensation	15,573,539	0	15,573,539																3,104	0	3,104
Shares Issued on Bought Deal Financings, net (in shares)																												9,861,250	0	591,676
Shares Issued on Bought Deal Financings, net																															47,729,735	0	$ 47,729,735
Shares Issued on Conversion of Class A Shares (in shares)																						55,232,940	(55,232,940)	0									55,232,940
Shares Issued on Conversion of Class A Shares																									$ 0	$ 0	$ 0
Net Loss for the Year																															0	(22,462,843)	$ (22,462,843)
Shares Issued on Acquisition (in shares)																																	0
Balance (in shares) at Dec. 31, 2021																												198,687,950	0	295,838
Balance at Dec. 31, 2021																															245,861,704	(75,156,085)	$ 170,705,619
Shares Issued on Settlement of RSUs (in shares)																												81,084	0	0			81,084
Shares Issued on Settlement of RSUs																															0	0	$ 0
Share based compensation	7,459,267	0	7,459,267
Share issued on exercise (in shares)										242,700	0	0				97,325	0	0
Share issued on exercise													$ 1,044,258	$ 0	$ 1,044,258				$ 97,980	$ 0	$ 97,980
Share based compensation	$ 7,459,267	$ 0	$ 7,459,267
Shares Issued on Conversion of Class A Shares (in shares)																																	0
Net Loss for the Year																															0	(59,545,719)	$ (59,545,719)
Shares Issued on Acquisition (in shares)																												21,361,002	0	0			21,361,002
Shares Issued on Acquisition																															56,320,332	0	$ 56,320,332
Replacement Options Issued on Acquisition																															1,239,818	0	1,239,818
Balance (in shares) at Dec. 31, 2022																												220,470,061	0	295,838
Balance at Dec. 31, 2022																															$ 312,023,359	$ (134,701,804)	$ 177,321,555

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES
Net loss	$ (59,545,719)	$ (22,462,843)
Adjustments for items not involving cash:
Shared based compensation expense	7,459,267	15,576,643
Non-cash lease expense	4,737,162	4,485,919
Depreciation	11,258,697	7,213,096
Amortization of intangibles	372,222	0
Change in fair value of warrant liability	(7,177,805)	(7,520)
(Gain) loss on translation of warrant liability	(10,117)	100,637
Transaction costs	0	256,667
Deferred tax recovery	(1,736,724)	(410,359)
Proceeds from lease incentive	1,100,000	0
Lease incentive amortization	(239,133)	0
Unrealized (gain) loss on foreign currency exchange	0	(185,916)
Impairment of goodwill	25,802,688	0
Impairment of intangible assets	6,947,778	0
Gain on sale leaseback	(509,392)	0
Loss on disposal of property and equipment	70,601	0
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities	(11,470,475)	4,566,324
Net Changes in Non-cash Working Capital Items	8,273,643	(4,589,077)
Repayment of lease liabilities	(3,566,817)	(3,359,021)
Total Operating	(6,763,649)	(3,381,774)
FINANCING ACTIVITIES
Proceeds from private placements	0	53,852,980
Proceeds from exercise of warrants and options	1,142,238	14,180,009
Financing issuance expenses	0	(3,494,930)
Total Financing	1,142,238	64,538,059
INVESTING ACTIVITIES
Purchase of property, plant and equipment	(16,674,704)	(25,909,880)
Net cash acquired through NGW acquisition	1,479,134	0
Proceeds from sale/lease back	1,049,633	0
Total Investing	(14,175,937)	(81,756,746)
Effect of foreign exchange on cash	0	186,563
NET CHANGE IN CASH DURING THE YEAR	(19,797,348)	(20,413,898)
CASH
Beginning of Year	58,586,952	79,000,850
End of Year	38,789,604	58,586,952
Internet Domain Names [Member]
INVESTING ACTIVITIES
Purchase of licenses	(30,000)	0
Licensing Agreements [Member]
INVESTING ACTIVITIES
Purchase of licenses	$ 0	$ (55,846,866)

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2022
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. None.
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 1 - Nature of Operations

Note 1 - Nature of Operations	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Nature of Operations [Text Block]	1. Planet 13 “P13” April 26, 2002 September 24, 2019. The Company is a vertically integrated cultivator and provider of cannabis and cannabis-infused products that is licensed under the laws of the States of Nevada, California, and Florida with a license lottery win-result in Illinois. We are licensed in these jurisdictions as follows: six three three six three three three one two two one one one one one one March 2, 2022, three one two one one one one P13 The Company’s registered office is located at Bentall 5, 550 2501, V6C 285, 2548 89109. While cannabis and CBD-infused products are legal under the laws of several U.S. states (with varying restrictions applicable), the United States Federal Controlled Substances Act classifies all “marijuana” as a Schedule I drug, whether for medical or recreational use. Under U.S. federal law, a Schedule I drug or substance has a high potential for abuse, no The federal government currently is prohibited from prosecuting businesses that operate in compliance with applicable state and local medical cannabis laws and regulations; however, this does not

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Basis of Accounting [Text Block]	2. These consolidated financial statements reflect the accounts of the Company and have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and pursuant to the rules and regulation of the U.S. Securities and Exchange Commission (“SEC”) for all periods presented. These consolidated financial statements have been prepared on a going concern basis, which assumes that the Company will continue in operation for the foreseeable future and, accordingly, will be able to realize its assets and discharge its liabilities in the normal course of operations as they come due, under the historical cost convention except for certain financial instruments that are measured at fair value, as detailed in the Company’s accounting policies. Failure to arrange adequate financing on acceptable terms and/or achieve profitability may not These consolidated financial statements were authorized for issuance by the Board of Directors of the Company on February 16, 2024 . i) Basis of consolidation The accompanying consolidated financial statements include the accounts of the Company and all subsidiaries. Subsidiaries are entities in which the Company has a controlling voting interest or is the primary beneficiary of a variable interest entity. Subsidiaries are fully consolidated from the date control is transferred to the Company and are deconsolidated from the date control ceases. All intercompany accounts and transactions have been eliminated upon consolidation. The consolidated financial statements include all the assets, liabilities, revenues, expenses and cash flows of the Company and its subsidiaries after eliminating intercompany balances and transactions. These consolidated financial statements include the accounts of the Company and the following entities which are subsidiaries of the Company: Subsidiaries as at December 31, 2022 Jurisdiction of Incorporation Ownership Interest 2022 Ownership Interest 2021 Nature of Business MM Development Company, Inc. ("MMDC") Nevada, USA 100 % 100 % Nevada license holding company; vertically integrated cannabis operations BLC Management Company LLC Nevada, USA 100 % 100 % Management/holding company LBC CBD LLC ("LBC") Nevada, USA 100 % 100 % CBD retail sales and marketing Newtonian Principles Inc. California, USA 100 % 100 % California license holding company; cannabis retail sales Crossgate Capital U.S. Holdings Corp. Nevada, USA 100 % 0 % Holding company Next Green Wave, LLC California, USA 100 % 0 % California license holding company; cannabis cultivation and processing Planet 13 Illinois, LLC Illinois, USA 49 % 49 % Illinois license holding company BLC NV Food, LLC Nevada, USA 100 % 100 % Holding company for By The Slice LLC By The Slice, LLC Nevada, USA 100 % 100 % Subsidiary of BLC NV Food, LLC; restaurant and retail operations Planet 13 Chicago, LLC Illinois, USA 100 % 100 % Holding company Planet 13 Florida, Inc. Florida, USA 100 % 100 % Florida license holding company Club One Three, LLC Nevada, USA 100 % N/A Inactive ii) Variable interest entities A variable interest entity (“VIE”) is an entity that does not not iii) Functional currency These consolidated financial statements are presented in U.S. dollars (“USD”), which is the Company’s and its subsidiaries functional currency. Foreign currency transactions are remeasured to the respective functional currencies of the Company’s entities at the exchange rates in effect on the date of the transactions. Monetary assets and liabilities denominated in foreign currencies are measured to functional currency at the foreign exchange rate applicable at the statement of balance sheets date. Non-monetary items are carried at historical rates. Non-monetary items carried at fair value denominated in foreign currencies are remeasured to the functional currency at the date when the fair value was determined. Realized and unrealized foreign exchange gains and losses are recognized through profit or loss. iv) Emerging growth company The Company is an “Emerging Growth Company”, as defined in Section 2 1933, 2012 not not not not 404 not Further, Section 102 1 not not not

Note 3 - Significant Accounting

Note 3 - Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	3. (a) Cash Cash is comprised of cash deposits in financial institutions plus cash held at its retail locations and other deposits that are readily convertible to cash. (b) Inventory Inventory is comprised of raw materials, finished goods and work-in-progress. Cost includes expenditures directly related to the cultivation and manufacturing process as well as suitable portions or related production overheads, based on normal operating capacity. Cannabis: Inventory cost includes pre-harvest, post-harvest and shipment and fulfillment, as well as related accessories. Pre-harvest costs include labor and direct materials to grow cannabis, which includes water, electricity, nutrients, integrated pest management, growing supplies and allocated overhead. Post-harvest costs include costs associated with drying, trimming, blending, extraction, purification, quality testing and allocated overhead. Shipment and fulfillment costs include the costs of packaging, labeling, courier services and allocated overhead. Inventory is stated at the lower of cost or net realizable value, determined using weighted average cost. Net realizable value is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. At the end of each reporting period, the Company performs an assessment of inventory and records write-downs for excess and obsolete inventories based on the Company’s estimated forecast of product demand, production requirements, market conditions, regulatory environment, and spoilage. Actual inventory losses may (c) Property and equipment Property and equipment are stated at cost, net of accumulated depreciation and impairment losses, if any. Additions and improvements that materially increase the life of the assets are capitalized while maintenance and repairs are expensed as incurred. Significant expenditures, which extend the useful lives of assets or increase productivity are capitalized. When significant parts of one Depreciation is calculated on a straight-line basis over the following expected useful lives: Land Not depreciated Land improvements (in years) 5 Building (in years) 5 – 40 Equipment (in years) 5 – 7 Leasehold improvements Shorter of estimated useful life or remaining lease term Construction in progress Not depreciated An assets residual value, useful life and depreciation method are reviewed at each reporting period with the effect of any changes in estimate accounted for on a prospective basis. Depreciation of property and equipment commences when the asset is available for use. Construction in progress includes construction progress payments, deposits, engineering costs and other costs directly related to the construction of the facilities. Expenditures are capitalized during the construction period and construction in progress in transferred to the relevant class of property and equipment when the assets are available for use, at which point in time the depreciation of the asset commences. Property and equipment acquired in a business combination is depreciated over the remaining useful life of the asset. (d) Intangible assets Intangible assets include licenses acquired as part of business combinations, asset acquisitions and other business transactions. The Company records intangible assets at cost, net of accumulated amortization and accumulated impairment losses, if any. Intangible assets acquired in a business combination are measured at fair value on the acquisition date. When there is no may may not The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. The Company's intangible assets have an indefinite life. (e) Goodwill impairment test In accordance with the accounting standards, an entity has the option first not not not 3 The Company performs an annual assessment of its goodwill as of December 31, not (f) Impairment of long-lived assets The Company reviews long-lived assets, including property and equipment and definite life intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying value of the asset may not (g) Share-based compensation The Company has an equity incentive plan which includes issuances of stock options and restricted share units (“RSUs”). From time to time, the Company also enters into share-based compensation agreements with non-employees. The accounting for these arrangements typically aligns with those of employees. The Company measures and recognizes compensation expense for stock options and RSUs to employees and non-employees on a straight-line basis over the vesting period based on their grant date fair values. Prior to the adoption of ASU 2018 07 January 1, 2019, one 2018 07 718, not, 805, The Company estimates the fair value of stock options on the date of grant using the Black-Scholes option pricing model. Determining the estimated fair value of at the grant date requires judgment in determining the appropriate valuation model and assumptions, including the fair value of shares on the grant date, risk-free rate, volatility rate, annual dividend yield and the expected term. The volatility rate is based on historical volatilities of public companies operating in a similar industry to the Company, as well as the Company’s historical volatility. The expected life in years represents the period of time that options granted are expected to be outstanding. The risk-free rate is based on the Government of Canada Bond yields on the date of the option grant with a remaining term equal to the expected life of the options. The Company estimates the fair value of RSUs to be the closing market price of the Company’s stock on the grant date. For stock options granted, the Company uses the fair value of common stock at the date of grant. The Company does not Fully vested, non-forfeitable equity instruments issued to parties other than employees are measured on the date they are issued where there is no (h) Warrant liability Warrants are accounted for in accordance with the authoritative accounting guidance in ASC Topic 815, Derivatives and Hedging Contracts in Entity s Own Equity 815” 11 (i) Revenue recognition The Company earns revenue primarily from the sale of cannabis to eligible retail customers at the Company-owned dispensaries, in addition to the wholesale of cannabis products to dispensary locations. The Company recognizes revenue to depict the transfer of promised goods or services to the customer in an amount that reflects the consideration to which the Company expects to be entitled in exchange for the performance obligations. In order to recognize revenue, the Company applies the following five 5 1 Identify the contract with the customer 2 Identify the performance obligation(s) 3 Determine the transaction price 4 Allocate the transaction price to the performance obligation(s) 5 Recognize revenue when/as performance obligation(s) are satisfied Revenue is recognized when control of the promised goods or services, through performance obligations by the Company, is transferred to the customer in an amount that reflects the consideration it expects to be entitled to in exchange for the performance obligations. More specifically, wholesale revenues are recognized upon delivery and acceptance by wholesale customers. Retail revenues are recognized at the point of sale. Discounts are recorded at the time of revenue recognition. Returns were not December 31, 2022, 2021, one not Sales taxes collected from customers are remitted to the appropriate taxing jurisdictions and are excluded from sales revenue as the Company considers itself a pass-through conduit for collecting and remitting sales taxes. Excise duties that are both imposed on and concurrent with a specific revenue-producing transaction, that are collected by the Company from a customer are included in revenue. Freight revenues on all product sales, when applicable, are also recognized, on a consistent manner, at a point in time. The term between invoicing and when payment is due is not one The following table represents the Company’s disaggregated revenue by sales channel: December 31, December 31, 2022 2021 Retail $ 90,363,557 $ 114,792,191 Wholesale 14,210,820 4,701,244 Net revenues $ 104,574,377 $ 119,493,435 Loyalty Points Reward Programs In certain of its markets, the Company offers a loyalty reward program to its dispensary customers that allows its customers to earn discounts on future purchases. Loyalty points are earned when a qualifying purchase is made. When a customer attains a certain number of points, the customer can redeem the credits on future in-store purchases. Loyalty points do not A portion of the revenue generated in a sale is allocated to the loyalty points earned. The amount allocated to the points earned is deferred until the loyalty points are redeemed. Deferred Income Deferred income represents cash payments received in advance of the Company’s transfer of control of products or services to its customers and generally consists of unearned revenue from the Company’s loyalty programs. The Company’s deferred income balances were $1,047,781 and $759,060 as of December 31, 2022 2021 December 31, 2022 2021 December 31, 2022 twelve The Company determined that no December 31, 2022 2021 (j) Cost of Sales Cost of sales represents costs directly related to manufacturing and distribution of the Company’s products. Primary costs include raw materials, packaging, direct labor, overhead, shipping and handling, the depreciation of certain property, plant and equipment, and tariffs. Manufacturing overhead and related expenses include salaries, wages, employee benefits, utilities, maintenance, and property taxes. Cost of sales also includes inventory valuation adjustments. The Company recognizes the cost of sales as the associated revenues are recognized. (k) Leases The Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets and right-of-use liabilities (current and non-current) in the balance sheets. Finance lease ROU assets and ROU liabilities (current and non-current), if any, are included finance lease in the balance sheets. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. ROU assets are classified as a finance lease or an operating lease. A finance lease is a lease in which 1 2 3 4 not 5 no not one ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not may For finance leases, lease expenses are the sum of interest on the lease obligations and amortization of the ROU assets, resulting in a front-loaded expense pattern. ROU assets are amortized based on the lesser of the lease term and the useful life of the leased asset according to the property and equipment accounting policy. If ownership of the ROU assets transfers to the Company at the end of the lease term or if the Company is reasonably certain to exercise a purchase option, amortization is calculated using the estimated useful life of the leased asset, according to the property and equipment accounting policy. For operating leases, the lease expenses are generally recognized on a straight-line basis over the lease term and recorded to lease expenses or, in the case of leases directly related to the cultivation of cannabis, in cost of goods sold in the statements of operations and comprehensive loss. The Company has elected to apply the practical expedient, for each class of underlying asset, except real estate leases, to not The Company has elected not 12 not not (l) Income taxes Income taxes are comprised of current and deferred taxes. These taxes are accounted for using the asset and liability method of accounting for income taxes under ASC 740 Income Taxes not not may not The Company recognizes uncertain income tax positions at the largest amount that is more-likely-than- not not 50% Interest and penalties in respect of income taxes are not As the Company operates in the cannabis industry, it is subject to the limits of U.S. Internal Revenue Code (“IRC”) Section 280E 280E” (m) Sales and marketing expenses The Company expenses sales and marketing costs when incurred. Sales and marketing expense was $3,504,309 for the year ended December 31, 2022 ( 2021 (n) Fair value measurements Fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. Fair value measurement for invested assets are categorized into levels within a fair value hierarchy based on the nature of the valuation inputs (Levels 1, 2 3 three ● Level 1: ● Level 2: 1 ● Level 3: one Determination of fair value and the resulting hierarchy requires the use of observable market data whenever available. The classification of an asset or liability in the hierarchy is based upon the lowest level of input that is significant to the measurement of fair value. The carrying value of the Company’s cash, accounts receivable, deposits, accounts payable, accrued expenses, and notes payable approximate their fair value due to their short-term nature. Warrant liability is measured based on level 1 11 The Company's prepaid and other current assets, long lived assets, including property and equipment, intangible assets and goodwill are measured at fair value when there is an indicator of impairment and are recorded at fair value only when an impairment charge is recognized. (o) Loss per share Basic net loss per share is computed by dividing reported net loss by the weighted average number of common shares outstanding for the reported period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock of the Company during the reporting period. Diluted earnings per share is computed by dividing net loss by the sum of the weighted average number of common shares and the number of potentially dilutive common share equivalents outstanding during the period. Potential dilutive common share equivalents consist of the incremental common shares issuable upon the exercise of vested share options. When the Company is incurring losses, basic and diluted loss per share are the same since including the exercise of outstanding options and warrants in the diluted loss per share calculation would be antidilutive. (p) Operating segments Operating segments are components of the Company that engage in business activities which generate revenues and incur expenses (including intercompany revenues and expenses related to transactions conducted with other components of the Company). The operations of an operating segment are distinct, and the operating results are regularly reviewed by the chief operating decision maker (“CODM”) for the purposes of resource allocation decisions and assessing its performance. The Company's Co-Chief Executive Officers are the Company's CODM. The Company determined that each of its locations represents an operating segment. These operating segments have been aggregated into a single reportable segment as the Company operates as a vertically integrated cannabis company with dispensary, cultivation, production and distribution operations in the state of Nevada and dispensary, cultivation and distribution operations in the state of California. As at December 31, 2022 2021 (q) Critical accounting estimates and judgements The preparation of consolidated financial statements in conformity with GAAP requires the Company’s management to make judgements, estimates and assumptions about future events that affect the amounts reported in the consolidated financial statements. Although these estimates are based on management’s best knowledge of the amount, event or actions, actual results may Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Financial statement areas that require significant judgments are as follows: Estimated useful lives and depreciation of property and equipment, right-of-use assets Depreciation and amortization of property and equipment, right-of-use assets and intangible assets are dependent upon estimates of useful lives, which are determined through the exercise of judgment. Impairment of definite long-lived assets is influenced by judgment in defining a an asset group and determining the indicators of impairment, and estimates used to measure impairment losses. Refer to Notes 6, 7 8 Leases The Company applies judgement in determining whether a contract contains a lease and if a lease is classified as an operating lease or a finance lease. The Company determines the lease term as the non-cancellable term of the lease, which may not The Company is required to discount lease payments using the rate implicit in the lease if that rate is readily available. If that rate cannot be readily determined, the lessee is required to use its incremental borrowing rate. The Company generally uses the incremental borrowing rate when initially recording real estate leases. Information from the lessor regarding the fair value of underlying assets and initial direct costs incurred by the lessor related to the leased assets is not Definition of a business Determination of what constitutes a business for purposes of acquisition accounting requires significant judgement. ASC 805 not not December 31, 2022, one 7. Asset Impairment Asset impairment tests require the allocation of assets to asset groups, where appropriate, which requires significant judgment and interpretation with respect to the integration between the assets and shared resources. Asset impairment tests require the determination of whether there is an indication of impairment. The assessment of whether an indication of impairment exists is performed at the end of each reporting period and requires the application of judgment, historical experience, and external and internal sources of information. Deferred tax assets and uncertain tax positions The Company recognizes deferred tax assets and liabilities based on the differences between the consolidated financial statement carrying amounts and the respective tax bases of its assets and liabilities. The Company measures deferred tax assets and liabilities using current enacted tax rates expected to apply to taxable income in the years in which the temporary differences are expected to reverse. The Company routinely evaluates the likelihood of realizing the benefit of its deferred tax assets and may not In evaluating the ability to recover deferred tax assets within the jurisdiction from which they arise, the Company considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax-planning strategies and results of operations. In projecting future taxable income, the Company considers historical results and incorporates assumptions about the amount of future pretax operating income adjusted for items that do not three 19 may Key estimates in these consolidated financial statements include: Share-based compensation The Company uses the Black-Scholes valuation model to determine the fair value of options and warrants granted to employees and non-employees under share-based payment arrangements, where appropriate. In estimating fair value, management is required to make certain assumptions and estimates such as the expected term of the instrument, volatility of the Company’s future share price, risk free rates, future dividend yields and estimated forfeitures at the initial grant date, by reference to the underlying terms of the instrument, and the Company’s experience with similar instruments. Changes in assumptions used to estimate fair value could result in materially different results. Refer to Note 12 Valuation of inventory Inventory is comprised of raw materials, work-in-progress and finished goods. Cannabis and hemp costs include expenditures directly related to the manufacturing process as well as suitable portions of related production overheads, based on normal operating capacity. At the end of each reporting period, the Company performs an assessment of inventory and records inventory valuation adjustments for excess and obsolete inventories based on the estimated forecast of product demand, production requirements, market conditions, regulatory environment, and spoilage. A reserve is estimated to ensure the inventory balance at the end of the year reflects the estimates of product the Company expects to sell in the next year. Changes in the regulatory structure, lack of retail distribution locations or lack of consumer demand could result in future inventory reserves. Impairment of indefinite life intangible assets and goodwill The assessment of whether an indication of impairment exists is performed at the end of each reporting period and requires the application of judgment, historical experience, and external and internal sources of information. The Company makes estimates in determining the future cash flows and discount rates in the quantitative impairment test to compare the fair value to the carrying value. (r) Accounting standards issued but not Business Combinations In October 2021, 2021 08, 2021 08” 805” 2021 08 606 2021 08 December 15, 2023 (s) Sale-leaseback transactions From time to time, the Company may third third 606. If the transfer of the asset is deemed to be a sale at market terms, the Company recognizes the transaction price for the sale based on the cash proceeds received, derecognizes the carrying amount of the underlying asset and recognizes a gain or loss in the consolidated statements of operations and comprehensive loss for any difference between the carrying value of the asset and the transaction price. The Company then accounts for the leaseback in accordance with its lease accounting policy. If the transfer of the asset is determined not no

Note 4 - Inventory

Note 4 - Inventory	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Inventory Disclosure [Text Block]	4. Finished goods inventory consists of dried cannabis, concentrates, edibles, and other products that are complete and available for sale (both internally generated inventory and third December 31, December 31, 2022 2021 Raw materials $ 5,209,667 $ 3,093,646 Packaging and miscellaneous 1,584,659 1,825,514 Work in progress 1,965,052 2,883,955 Finished goods 4,245,461 6,422,254 $ 13,004,839 $ 14,225,369 Cost of Inventory is recognized as an expense when sold and included in cost of goods sold. During the year ended December 31, 2022 2021

Note 5 - Prepaid Expenses and O

Note 5 - Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Prepaid Expenses and Other Current Assets [Text Block]	5. December 31, December 31, 2022 2021 Security deposits $ 1,399,424 $ 2,287,596 Advertising and Marketing - 306,415 Prepaid rent 348,433 218,599 Insurance 678,402 804,608 License fees 776,717 36,008 Miscellaneous 607,418 324,298 $ 3,810,394 $ 3,977,524

Note 6 - Property and Equipment

Note 6 - Property and Equipment	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	6. Land and Leasehold Construction Improvements Buildings Equipment Improvements in Progress Total Gross carrying amount At December 31, 2020 $ 625,146 $ 1,707,894 $ 6,237,256 $ 30,448,042 $ 3,367,255 $ 42,385,593 Additions 5,153 - 3,057,631 10,663,811 12,368,056 26,094,651 Transfers - - 1,927,109 13,680,522 (15,607,631 ) - Disposals - - (116,755 ) (74,004 ) - (190,759 ) At December 31, 2021 630,299 1,707,894 11,105,241 54,718,371 127,680 68,289,485 Additions 5,843,295 12,756,048 1,703,190 2,722,710 9,515,734 32,540,977 Transfers - - - 6,114,711 (6,114,711 ) - Disposals (99,083 ) (500,917 ) (8,786 ) - - (608,786 ) At December 31, 2022 $ 6,374,511 $ 13,963,025 $ 12,799,645 $ 63,555,792 $ 3,528,703 $ 100,221,676 Depreciation At December 31, 2020 $ 127,931 $ 203,750 $ 2,259,925 $ 7,720,062 $ - $ 10,311,668 Additions 51,366 42,697 1,542,438 5,576,595 - 7,213,096 Transfers & disposals - - (1,197 ) (12,359 ) - (13,556 ) At December 31, 2021 179,297 246,447 3,801,166 13,284,298 - 17,511,208 Additions 52,225 303,593 2,537,587 8,365,292 - 11,258,697 Transfers & disposals - (9,392 ) (4,888 ) - - (14,280 ) At December 31, 2022 $ 231,522 $ 540,648 $ 6,333,865 $ 21,649,590 $ - $ 28,755,625 Carrying amount At December 31, 2021 $ 451,002 $ 1,461,447 $ 7,304,075 $ 41,434,073 $ 127,680 $ 50,778,277 At December 31, 2022 $ 6,142,989 $ 13,422,377 $ 6,465,780 $ 41,906,202 $ 3,528,703 $ 71,466,051 For the year ended December 31, 2022 2021 2021 During the year ended December 31, 2022 2021 $nil 2021

Note 7 - Intangible Assets and

Note 7 - Intangible Assets and Goodwill	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	7. Retail Dispensary Santa Ana Retail Dispensary Clark County Cultivation and Production Clark County Master License Florida Cultivation Coalinga CA Other Intangibles Cultivation Coalinga CA Goodwill Other Total Gross carrying amount Balance, December 31, 2020 $ 6,151,343 $ 690,000 $ 709,798 $ - $ - $ - $ - $ 7,551,141 Additions - - - 55,846,866 - - - 55,846,866 Balance at December 31, 2021 6,151,343 690,000 709,798 55,846,866 - - - 63,398,007 Additions - - - - 13,180,000 25,802,688 30,000 39,012,688 Impairment loss (6,947,778 ) (25,802,688 ) (32,750,466 ) Balance at December 31, 2022 $ 6,151,343 $ 690,000 $ 709,798 $ 55,846,866 $ 6,232,222 $ - $ 30,000 $ 69,660,229 Amortization At December 31, 2020 $ - $ - $ - $ - $ - $ - $ - $ - Transfers & disposals - - - - - - - - At December 31, 2021 - - - - - - - - Additions - - - - 372,222 - - 372,222 At December 31, 2022 $ - $ - $ - $ - $ 372,222 $ - $ - $ 372,222 Carrying amount Balance at December 31, 2021 $ 6,151,343 $ 690,000 $ 709,798 $ 55,846,866 $ - $ - $ - $ 63,398,007 Balance at December 31, 2022 $ 6,151,343 $ 690,000 $ 709,798 $ 55,846,866 $ 5,860,000 $ - $ 30,000 $ 69,288,007 NGW Acquisition On March 2, 2022, 805. NGW was incorporated in 2011 The aggregate purchase price for the NGW transaction was $57,574,938 and consisted of $14,788 in cash consideration, $1,239,818 in replacement options and $56,320,332 in share consideration. The share consideration was comprised of 21,361,002 common shares of the Company at a fair value of $C3.34 March 2, 2022. The following table summarizes the allocation of consideration exchanged to the estimated fair value of the tangible and intangible assets acquired: Consideration paid: Cash $ 14,788 Issuance of 21,361,002 56,320,332 Issuance of 1,106,925 1,239,818 $ 57,574,938 Fair value of net assets acquired: Cash $ 1,493,922 Inventory 3,077,367 Accounts Receivable 1,374,142 Property, plant and equipment 16,229,350 Intangible assets 13,180,000 Goodwill 25,802,688 Accounts Payable and Accrued Liabilities (233,158 ) Income taxes payable (125,445 ) Deferred tax liability (3,223,928 ) $ 57,574,938 The purchase price allocations for the NGW transaction reflect various fair value estimates and analyses relating to the determination of fair value of certain tangible and intangible assets acquired and residual goodwill. The Company determined the estimated fair value of the acquired working capital, and identifiable intangible assets and goodwill after review and consideration of relevant information including discounted cash flow analyses, market data and management’s estimates, prepared by an independent valuation firm. The estimated fair value of acquired working capital was determined to approximate carrying value. The goodwill arising from the NGW transaction consists of expected synergies from combining operations of the Company and NGW, and intangible assets not None NGW’s state cannabis licenses and brands represented identifiable intangible assets acquired in the amounts of $11,840,000 and $1,340,000, respectively. The NGW cannabis licenses acquired have an indefinite life and as such will not three December 31, 2022, In connection with the NGW transaction, the Company expensed $1,238,379 of acquisition-related costs, which have been included in general and administrative expenses on the Company’s consolidated statement of operations and comprehensive loss for the year ended December 31, 2022. NGW’s post-acquisition revenues, gross profit and net income included in the Company's results for the period since the closing of the transaction were $7,557,860, $373,025 and ($37,555). The following tables reflects the revenue, gross profit and comprehensive income (loss) that would have been reported if the acquisition had occurred at the beginning of the years indicated: Year Ended December 31, 2022 Year Ended December 31, 2021 As Reported NGW Pro Forma As Reported NGW Pro Forma Revenue, net of discounts $ 104,574,377 $ 870,651 $ 105,445,028 $ 119,493,435 $ 15,931,107 $ 135,424,542 Gross Profit 47,974,754 (131,700 ) 47,843,054 66,007,977 6,330,381 72,338,358 Comprehensive income (loss) for the year - Restated (Note 21) (59,545,719 ) (868,125 ) (60,413,844 ) (22,462,843 ) 1,254,529 (21,208,314 ) The carrying value of goodwill in each reporting unit is indicative of the expected growth and development of the business. In the fourth 2022, not zero December 31, 2022. The recoverable amount of the reporting unit to which goodwill is allocated and the asset group to which indefinite life intangibles are allocated were determined based on fair value using Level 3 ● Cash flows: Estimated cash flows were projected based on actual operating results from internal sources as well as industry and market trends. Estimated cash flows are primarily driven by sales volumes, selling prices and operating costs. The forecasts are extended to a total of six ● Terminal value growth rate: The terminal growth rate was based on historical and projected consumer price inflation, historical and projected economic indicators and projected industry growth; ● Post-tax discount rate: The post-tax discount rate is reflective of the reporting unit's Weighted Average Cost of Capital ("WACC"). The WACC was estimated based on the risk-free rate, equity risk premium, beta adjustment to the equity risk premium based on a direct comparison approach, an unsystematic risk premium, and after-tax cost of debt based on corporate bond yields; and ● Tax rate: The tax rates used in determining the future cash flows were those substantively enacted at the respective valuation date. The following table outlines the key assumptions used in calculating the recoverable amount for each CGU and operating segment tested for impairment as at December 31, 2022: Goodwill impairment testing Significant estimates used by management NGW Years of cash flows before terminal value 6 Discount rate 19.25% Terminal value multiple 5.8x Based on the results of the goodwill impairment test, the carrying value of the NGW reporting unit exceeded the fair value and the Company recognized a pre-tax impairment loss of $25,802,688 during the year ended December 31, 2022, Florida License Acquisition On September 28, 2021, October 1, 2021, The Company has capitalized $846,866 in costs incurred to secure the license pursuant to the license acquisition.

Note 8 - Leases

Note 8 - Leases	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Lessee, Finance and Operating Leases [Text Block]	8. The Company’s lease agreements are for cultivation, manufacturing, retail, and office premises and for vehicles. The property lease terms range between 7 years and 21 years depending on the facility and are subject to an average of 2 renewal periods of equal length as the original lease. Certain leases include escalation clauses or payment of executory costs such as property taxes, utilities, or insurance and maintenance. Rent expense for leases with escalation clauses is accounted for on a straight-line basis over the lease term. The Company’s lease agreements do not The following table provides the components of lease cost recognized in the consolidated statement of operations and comprehensive loss for 2022 2021 December 31, December 31, 2022 2021 Operating lease costs $ 4,584,550 $ 4,437,816 Finance lease costs: Amortization of lease assets - 44,672 Interest on lease liabilities - 3,431 Finance lease costs - 48,103 Short term lease expense 12,406 19,917 Total lease costs $ 4,596,956 $ 4,505,836 Other information related to operating and finance leases as of and for the year end December 31, 2022 2021 December 31, 2022 December 31, 2021 Finance Operating Finance Operating Lease Lease Lease Lease Weighted average discount rate 15.00 % 15.00 % 15.00 % 15.00 % Weighted average remaining lease term - 14.43 - 11.87 The maturity of the contractual undiscounted lease liabilities as of December 31, 2022 2021 2022 2021 Operating Operating Lease Lease 2022 $ - $ 3,595,030 2023 4,052,167 3,729,936 2024 4,214,502 3,870,217 2025 4,302,534 3,956,923 2026 4,303,434 3,880,082 2027 4,389,610 3,903,423 2028 4,566,581 4,054,970 Thereafter 53,708,289 46,179,762 Total undiscounted lease liabilities 79,537,117 73,170,343 Interest on lease liabilities (53,224,885 ) (49,612,758 ) Total present value of minimum lease payments 26,312,232 23,557,585 Lease liability - current portion (479,161 ) (423,573 ) Lease liability $ 25,833,071 $ 23,134,012 Principally, all leases relate to real estate. For the year ended December 31, 2022 2021 2021 On December 22, 2022, third ● Initial term: 15 years ● Renewal options: 3 additional terms of five ● Monthly payment: $7,847 ● Other: Triple net See Note 16

Note 9 - Notes Payable

Note 9 - Notes Payable	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Debt Disclosure [Text Block]	9. Non-related parties December 31, December 31, 2022 2021 Promissory note dated November 4, 2015, with semi-annual interest at 5.0% 884,000 884,000 $ 884,000 $ 884,000 Less current portion (884,000 ) (884,000 ) $ - $ - Stated maturities of debt obligations are as follow: Next 12 months Promissory Note $ 884,000

Note 10 - Share Capital

Note 10 - Share Capital	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Equity [Text Block]	10. The Company is authorized to issue an unlimited number of common shares and an unlimited number of Class A shares. Number of Common Shares December 31, December 31, 2022 2021 Common Shares Balance at January 1 198,687,950 126,573,250 Shares issued on settlement of RSUs i. 81,084 3,126,534 Shares issued on exercise of options ii. 97,325 121,336 Shares issued on exercise of warrants iii. 242,700 3,772,640 Shares issued on financing - February 2021 iv. - 9,861,250 Shares issued on conversion of Class A shares v. - 55,232,940 Shares issued on acquisition (Note 7) 21,361,002 - Total common shares outstanding on December 31 220,470,061 198,687,950 i. Shares issued for Restricted Share Units During the year ended December 31, 2022 not During the year ended December 31, 2021 not ii. Shares issued for Stock Options During the year ended December 31, 2022 CAD$1.31 CAD$127,496 During the year ended December 31, 2021 CAD$0.75 CAD$1.55 CAD$108,987 iii. Shares issued on the exercise of Warrants During the year ended December 31, 2022 CAD$1,407,660 During the year ended December 31, 2021 CAD$17,848,084 iv. Shares issued on Financing – February 2021 On February 2, 2021, CAD$69,028,750 CAD$7.00 one one CAD$9.00 The Company also issued 591,676 broker warrants that entitle the holder to purchase one common share for a period of 24 months from the closing of the offering at a price of CAD$7.00 The Company incurred $3,494,930 in cash share issuance costs and $1,296,170 in broker warrant costs. The warrants are initially measured at fair value (Note 11 Gross Proceeds Issuance Costs February 2, 2021 Financing Common shares (APIC) $ 50,967,999 $ (4,534,434 ) Warrant liability (Note 11) 2,884,981 (256,666 ) Total $ 53,852,980 $ (4,791,100 ) v. Shares issued on conversion of Class A Shares The Class A restricted shares have equal ratable rights as the Company’s common shares to dividends, all of the Company’s assets that are available for distribution upon liquidation, dissolution or winding up of the Company’s affairs, do not one one not (A) 50% or more of the holders of a company’s common voting shares are U.S. Persons; and either (B) (i) the majority of the executive officers or directors of the Issuer are United States citizens or residents; (ii) the company has 50% or more of its assets located in the United States; or (iii) the business of the company is principally administered in the United States. During fiscal 2021, January 1, 2022. On May 6, 2021, December 31, 2022 Number of Class A Shares December 31, December 31, 2022 2021 Class A Shares Balance at January 1 - 55,232,940 Conversion of Class A Shares to Common - (55,232,940 ) Total Class A Shares Outstanding - -

Note 11 - Warrants

Note 11 - Warrants	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Warrants [Text Block]	11. The following table summarizes the fair value of the warrant liability at December 31, 2022 2021 2022 2021 Opening balance as at January 1 $ 7,206,049 $ 13,204,211 Additions - 2,884,981 Exercises - (8,976,258 ) Foreign exchange (10,117 ) 100,635 Change in fair value (7,177,805 ) (7,520 ) Closing balance as at December 31 $ 18,127 $ 7,206,049 The warrant liability is adjusted to fair value on the date the warrants are exercised and at the end of each reporting period. The amount that is reclassified to equity on the date of exercise is the fair value at that date. The following table summarizes the number of warrants outstanding at December 31, 2022 2021 December 31, 2022 Weighted Average Exercise Price - CAD December 31, 2021 Weighted Average Exercise Price - CAD Balance - beginning of year 8,861,951 $ 7.46 7,158,337 $ 4.98 Issued - $ - 5,522,301 $ 8.79 Exercised (242,700 ) $ 5.80 (3,772,640 ) $ 4.73 Expired (3,412,788 ) $ 5.41 (46,047 ) $ 3.75 Balance - end of year 5,206,463 $ 8.88 8,861,951 $ 7.46 Fair values The Company complies with ASC 820, The following tables present information about the Company’s assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2022 2021 Quoted prices in active markets for identical asset (Level 1) Significant unobservable inputs (Level 3) Total December 31, 2022 Warrant liability $ (18,127 ) $ - $ (18,127 ) December 31, 2021 Warrant liability $ (7,206,049 ) $ - $ (7,206,049 )

Note 12 - Share-based Compensat

Note 12 - Share-based Compensation	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	12. (a) Stock options The Company has established an incentive stock option plan (the “Plan”) for employees, management, directors, and consultants of the Company, as designated and administered by a committee of the Company’s Board of Directors. Under the Plan, the Company may five During the years ended December 31, 2022 2021 No incentive stock options were granted during the years ended December 31, 2022 2021 7 The following table summarizes information about stock options outstanding at December 31, 2022 2021 Exercise price December 31, 2022 December 31, 2022 December 31, 2021 December 31, 2021 Expiry Date CAD$ Outstanding Exercisable Outstanding Exercisable November 21, 2024 $ 1.31 185,203 185,203 - - February 27, 2025 $ 1.31 51,525 51,525 - - December 15, 2025 $ 3.06 269,075 269,075 - - September 30, 2026 $ 4.37 120,222 120,222 - - July 6, 2025 $ 1.31 97,325 97,325 July 4, 2022 $ 2.65 - - 100,000 100,000 June 11, 2023 $ 0.80 61,668 61,668 61,668 61,668 June 30, 2024 $ 2.60 7,500 7,500 7,500 7,500 792,518 792,518 169,168 169,168 The following assumptions were used to arrive at the value ascribed to the options issued using a Black Scholes Option Pricing model: December 31, 2022 2021 Share price $ 3.34 $ - Risk-free rate 1.12 % - Expected dividend yield 0.00 % - Expected volatility 69.67 % - Option life in years 1.20 - Share based compensation expense attributable to employee options was $nil December 31, 2022 2021 7 December 31, 2022 2021 The outstanding options have a weighted average CAD$ exercise price of: $ 2.34 $ 2.01 Weighted average remaining life in years of outstanding options: 2.51 0.94 December 31, 2022 Weighted Average Exercise Price - CAD December 31, 2021 Weighted Average Exercise Price - CAD Balance - beginning of year 169,168 $ 2.01 293,838 $ 1.52 Issued 1,106,925 2.58 - - Exercised (97,325 ) 1.31 (121,336 ) 0.91 Expired (386,250 ) 3.11 (3,334 ) 0.80 Forfeited - - - - Balance - end of year 792,518 $ 2.34 169,168 $ 2.01 The total intrinsic value of stock options exercised, outstanding and exercisable as of December 31, 2022 $nil The total intrinsic value of stock options exercised, outstanding and exercisable as of December 31, 2021 (b) Restricted Share Units The Company has established a Restricted Share Unit incentive plan (the “RSU Plan”) for employees, management, directors, and consultants of the Company, as designated and administered by a committee of the Company’s Board of Directors. Under the RSU Plan, the Company may The following table summarizes the RSUs that are outstanding as at December 31, 2022 2021 December 31, 2022 December 31, 2021 Balance - beginning of year 2,591,929 1,764,250 Issued - 4,086,178 Exercised (81,084 ) (3,126,534 ) Expired (45,917 ) (131,965 ) Balance - end of year 2,464,928 2,591,929 The Company recognized $7,459,267 in share-based compensation expense attributable to RSUs vesting during the year ended December 31, 2022 December 31, 2021 During the year ended December 31, 2022 No RSUs were granted during the year ended December 31, 2022 The Company issued 81,084 common shares on the exercise of 81,084 RSUs during the year ended December 31, 2022 During the year ended December 31, 2022 During the year ended December 31, 2021 On April 19, 2021, three November 1, 2021, November 1, 2022, November 1, 2023, CAD$8.12. On June 10, 2021, CAD$8.51. June 10, 2021. The Company issued 3,126,534 common shares on the exercise of 3,126,534 RSUs during the year ended December 31, 2021.

Note 13 - Loss Per Share

Note 13 - Loss Per Share	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Earnings Per Share [Text Block]	13. December 31, December 31, 2022 2022 Restated (Note 21) Restated (Note 21) Loss available to common shareholders $ (59,545,719 ) $ (22,462,843 ) Weighted average number of shares outstanding, basic and diluted 216,586,621 195,126,972 Basic and diluted loss per share $ (0.27 ) $ (0.12 ) Approximately 8,463,909 and 11,623,051 of potentially dilutive securities for the years ended December 31, 2022 December 31, 2021

Note 14 - Income Taxes

Note 14 - Income Taxes	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	14. The components of income tax expense (benefit) of the Company are summarized as follows: December 31, 2022 December 31, 2021 Current tax expense (recovery) Current period $ 10,672,538 $ 13,954,784 Deferred tax expense (recovery) Origination and reversal of timing differences (5,492,926 ) (4,376,359 ) Change in unrecognized temporary differences 3,572,749 3,900,133 $ 8,752,361 $ 13,478,558 The actual income tax provision differs from the expected amount calculated by applying the statutory income tax rate to the loss before tax. These differences result from the following: December 31, December 31, 2022 2022 Restated (Note 21) Restated (Note 21) Loss before income tax $ (50,793,358 ) $ (8,984,285 ) Statutory income tax rate 21.0 % 21.0 % Income tax expense at statutory rate (10,666,605 ) (1,886,700 ) Increase (reduction) in income taxes resulting from: Change in fair value of warrant liability (1,507,339 ) (1,579 ) Other non-taxable amounts 16,761,004 12,650,117 Change in valuation allowance 3,572,749 3,900,133 Difference in rates (362,832 ) (1,159,859 ) Other 955,384 (23,554 ) Income tax expense (benefit) $ 8,752,361 $ 13,478,558 Section 280E 280E 280E 280E 280E 280E may Deferred tax assets and liabilities have been offset where they relate to income taxes levied by the same taxation authority and the Company has the legal right and intent to offset. Deferred tax assets (liabilities) are attributable to the following: December 31, 2022 December 31, 2021 Loss carryforwards $ 11,769,754 $ 9,094,791 Share issue costs 834,063 1,489,956 Stock compensation 2,203,368 657,647 Exchange rate difference on monetary assets 709,938 715,299 Accrued expenses 343,416 139,999 Property and equipment (1,842,051 ) (1,578,803 ) Licenses (1,774,379 ) (543,779 ) Deferred tax assets (liabilities) 12,244,109 9,975,111 Valuation allowance (13,385,056 ) (9,812,307 ) Net deferred tax liability $ (1,140,947 ) $ 162,804 As at December 31, 2022 December 31, 2021 2037 2042. December 31, 2022 December 31, 2021 2020 December 31, 2022 December 31, 2021 2040. In March 2020, five 30 50 not The Company believes that, pursuant to Section 7874 may no none no not not not may

Note 15 - General and Administr

Note 15 - General and Administrative	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
General and Administrative [Text Block]	15. December 31, 2022 2021 Salaries and wages $ 15,231,997 $ 21,902,505 Share based compensation 7,459,267 15,576,643 Executive compensation 3,008,508 2,039,174 Licenses and permits 2,900,282 3,217,834 Payroll taxes and benefits 4,124,049 3,953,034 Supplies and office expenses 1,480,108 3,638,097 Subcontractors 2,589,933 3,500,330 Professional fees (legal, audit and other) 6,524,583 5,015,903 Miscellaneous general and administrative expenses 6,076,773 1,084,836 $ 49,395,500 $ 59,928,356

Note 16 - Supplemental Cash Flo

Note 16 - Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Cash Flow, Supplemental Disclosures [Text Block]	16. December 31, Change in Working Capital 2022 2021 HST Receivable $ (79,012 ) $ (56,787 ) Accounts Receivable 1,342,487 (722,467 ) Inventory 4,297,897 (7,305,529 ) Prepaid Expenses and Other Assets 167,130 (1,780,041 ) Long-term Deposits and Other Assets 199,334 (7,436 ) Deferred Tax Assets (183,453 ) (162,804 ) Accounts Payable 127,789 1,578,349 Accrued Expenses 826,664 4,187,906 Income Taxes Payable 1,574,807 (320,268 ) $ 8,273,643 $ (4,589,077 ) Cash Paid Interest $ 3,720,587 $ 4,485,447 Income Taxes $ 7,925,000 $ 13,000,000 Non-cash Financing and Investing Activities Shares issued in business combination $ 56,320,332 $ - Issuance of NGW replacement options on acquisition $ 1,239,818 $ - Lease additions $ 2,972,252 $ 867,559 Lease terminations $ 371,381 $ - Fixed Asset Amounts in Accounts Payable $ - $ 363,077 Warrant liability reclassified to APIC on settlement $ - $ 6,347,946 Reclassification of long term lease liabilities to current $ 55,588 $ 216,180

Note 17 - Related Party Transac

Note 17 - Related Party Transactions and Balances	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	17. Related party transactions are summarized as follows: a) Building Lease The Company is the sub-lessee of approximately 2,000 square feet of office space and purchases certain printed marketing collateral and stationery items from a company owned by one December 31, 2022 2021 December 31, 2022 2021 The Company leased a cultivation facility from an entity owned by the Company’s co-CEOs. Rent paid for this facility for the years ended December 31, 2022 2021 $nil, April 30, 2021, third (b) Other A company owned by one December 31, 2022 2021, For the years ended December 31, 2022 2021, no

Note 18 - Commitments and Conti

Note 18 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	18. (a) Construction Commitments The Company had no outstanding construction commitments as of December 31, 2022 (b) Contingencies The Company's operations are subject to a variety of local and state regulation. Failure to comply with one December 31, 2022 may (c) Claims and Litigation From time to time, the Company may December 31, 2022 2021 no (d) Operating Licenses Although the possession, cultivation, and distribution of marijuana for medical and adult use is permitted in Nevada, California, Florida and Illinois, marijuana is a Schedule-I controlled substance and its use remains a violation of federal law. Since federal law criminalizing the use of marijuana pre-empts state laws that legalize its use, strict enforcement of federal law regarding marijuana would likely result in the Company’s inability to proceed with our business plans. In addition, the Company’s assets, including real property, cash, equipment, and other goods, could be subject to asset forfeiture because marijuana is still federally illegal.

Note 19 - Risks

Note 19 - Risks	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Risk Disclosure [Text Block]	19. Credit risk Credit risk is the risk that a third not The Company evaluates the collectability of its accounts receivable and maintains an allowance for credit losses at an amount sufficient to absorb losses inherent in the existing accounts receivable portfolio as of the reporting dates based on the estimate of expected net credit losses. Interest rate risk Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company currently does not not Price risk Price risk is the risk that the trading price of the Company's shares will fluctuate and result in an increase or decrease in the fair value of the warrant liability. The Company is not Liquidity risk The Company’s approach to managing risk is to ensure that it will have sufficient liquidity to meet liabilities when due. As of December 31, 2022, no Concentration risk The Company operates primarily in Southern Nevada and Southern California. Should economic conditions deteriorate within that region, its results of operations and financial position would be negatively impacted. Banking Risk Notwithstanding that a majority of states have legalized medical marijuana, there has been no may Asset Forfeiture Risk Because the cannabis industry remains illegal under US federal law, any property owned by participants in the cannabis industry which are either used in the course of conducting such business, or are the proceeds of such business, could be subject to seizure by law enforcement and subsequent civil asset forfeiture. Even if the owner of the property was never charged with a crime, the property in question could still be seized and subject to an administrative proceeding by which with minimal due process, it could be subject to forfeiture. Currency rate risk As at December 31, 2022 2021 third not not The Company’s exposure to a 10% December 31, 2022

Note 20 - Subsequent Events

Note 20 - Subsequent Events	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Subsequent Events [Text Block]	20. On February 3, 2023, On February 7, 2023, 13 third August 4, 2022.

Note 21 - Restatement of Previo

Note 21 - Restatement of Previously Issued Consolidated Financial Statements	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Error Correction [Text Block]	21. As reported in a press release issued by the Company on November 17, 2023, June 20, 2021, El Capitan SEC WAB Casa Verde $35.0 WAB Funds Sheriff s Office September 21, 2023. On or around October 24, 2023, third WAB Claim The Company has secured a partial settlement with Casa Verde for the release of $3.4 million of the WAB Funds, which the Company received on January 31, 2024. Remaining Levied Funds not April 29, 2024. After filing the WAB Claim in November 2023, two Additional Funds On January 22, 2024, Defendants On January 25, 2024, 10 December 31, 2022 ( 2022 10 March 31, 2023, June 30, 2023 September 30, 2023 ( 2023 2022 Reports Affected Financials no The impact on the 2021 2022 Restatement 2021 As Filed Adjustments As Restated Consolidated Balance Sheet Cash $ 61,588,843 $ (3,001,891 ) $ 58,586,952 Current Assets $ 81,007,864 $ (3,001,891 ) $ 78,005,973 Total Assets $ 216,808,796 $ (3,001,891 ) $ 213,806,905 Deficit $ (72,154,194 ) $ (3,001,891 ) $ (75,156,085 ) Total Shareholders’ Equity $ 173,707,510 $ (3,001,891 ) $ 170,705,619 Total Liabilities and Shareholders’ Equity $ 216,808,796 $ (3,001,891 ) $ 213,806,905 Restatement 2021 As Filed Adjustments As Restated Consolidated Statement of Operations and Comprehensive Loss Interest Income (Expense), Net $ (16,984 ) $ (1,891 ) $ (18,875 ) Provision for Misappropriated Funds $ - $ (3,000,000 ) $ (3,000,000 ) Total Other Income (Expense) $ 1,850,848 $ (3,001,891 ) $ (1,151,043 ) Loss Before Provision for Income Taxes $ (5,982,394 ) $ (3,001,891 ) $ (8,984,285 ) Net Loss and Comprehensive Loss $ (19,460,952 ) $ (3,001,891 ) $ (22,462,843 ) Basic and diluted loss per share $ (0.10 ) $ (0.02 ) $ (0.12 ) Restatement 2021 As Filed Adjustments As Restated Consolidated Statement of Cash Flows Net loss $ (19,460,952 ) $ (3,001,891 ) $ (22,462,843 ) Total Operating $ (379,883 ) $ (3,001,891 ) $ (3,381,774 ) Net Change in Cash During the Year $ (17,412,007 ) $ (3,001,891 ) $ (20,413,898 ) Cash End of Year $ 61,588,843 $ (3,001,891 ) $ 58,586,952 Restatement 2022 As Filed Adjustments As Restated Consolidated Balance Sheet Cash $ 52,356,914 $ (13,567,310 ) $ 38,789,604 Current Assets $ 70,498,942 $ (13,567,310 ) $ 56,931,632 Total Assets $ 233,629,973 $ (13,567,310 ) $ 220,062,663 Deficit $ (121,134,494 ) $ (13,567,310 ) $ (134,701,804 ) Total Shareholders’ Equity $ 190,888,865 $ (13,567,310 ) $ 177,321,555 Total Liabilities and Shareholders’ Equity $ 233,629,973 $ (13,567,310 ) $ 220,062,663 Restatement 2022 As Filed Adjustments As Restated Consolidated Statement of Operations and Comprehensive Loss Interest Income (Expense), Net $ 454,892 $ (265,419 ) $ 189,473 Provision for Misappropriated Funds $ - $ (10,300,000 ) $ (10,300,000 ) Total Other Income (Expense) $ 8,529,590 $ (10,565,419 ) $ (2,035,829 ) Loss Before Provision for Income Taxes $ (40,227,939 ) $ (10,565,419 ) $ (50,793,358 ) Net Loss and Comprehensive Loss $ (48,980,300 ) $ (10,565,419 ) $ (59,545,719 ) Basic and diluted loss per share $ (0.23 ) $ (0.04 ) $ (0.27 ) Restatement 2022 As Filed Adjustments As Restated Consolidated Statement of Cash Flows Net loss $ (48,980,300 ) $ (10,565,419 ) $ (59,545,719 ) Total Operating $ 3,801,770 $ (10,565,419 ) $ (6,763,649 ) Net Change in Cash During the Year $ (9,231,929 ) $ (10,565,419 ) $ (19,797,348 ) Cash Beginning of Year $ 61,588,843 $ (3,001,891 ) $ 58,586,952 Cash End of Year $ 52,356,914 $ (13,567,310 ) $ 38,789,604 In addition, amounts were restated in the following: ● Note 7, Intangible Assets ● Note 13, Loss Per Share ● Note 14, Income Taxes

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Cash and Cash Equivalents, Policy [Policy Text Block]	(a) Cash Cash is comprised of cash deposits in financial institutions plus cash held at its retail locations and other deposits that are readily convertible to cash.
Inventory, Policy [Policy Text Block]	(b) Inventory Inventory is comprised of raw materials, finished goods and work-in-progress. Cost includes expenditures directly related to the cultivation and manufacturing process as well as suitable portions or related production overheads, based on normal operating capacity. Cannabis: Inventory cost includes pre-harvest, post-harvest and shipment and fulfillment, as well as related accessories. Pre-harvest costs include labor and direct materials to grow cannabis, which includes water, electricity, nutrients, integrated pest management, growing supplies and allocated overhead. Post-harvest costs include costs associated with drying, trimming, blending, extraction, purification, quality testing and allocated overhead. Shipment and fulfillment costs include the costs of packaging, labeling, courier services and allocated overhead. Inventory is stated at the lower of cost or net realizable value, determined using weighted average cost. Net realizable value is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. At the end of each reporting period, the Company performs an assessment of inventory and records write-downs for excess and obsolete inventories based on the Company’s estimated forecast of product demand, production requirements, market conditions, regulatory environment, and spoilage. Actual inventory losses may
Property, Plant and Equipment, Policy [Policy Text Block]	(c) Property and equipment Property and equipment are stated at cost, net of accumulated depreciation and impairment losses, if any. Additions and improvements that materially increase the life of the assets are capitalized while maintenance and repairs are expensed as incurred. Significant expenditures, which extend the useful lives of assets or increase productivity are capitalized. When significant parts of one Depreciation is calculated on a straight-line basis over the following expected useful lives: Land Not depreciated Land improvements (in years) 5 Building (in years) 5 – 40 Equipment (in years) 5 – 7 Leasehold improvements Shorter of estimated useful life or remaining lease term Construction in progress Not depreciated An assets residual value, useful life and depreciation method are reviewed at each reporting period with the effect of any changes in estimate accounted for on a prospective basis. Depreciation of property and equipment commences when the asset is available for use. Construction in progress includes construction progress payments, deposits, engineering costs and other costs directly related to the construction of the facilities. Expenditures are capitalized during the construction period and construction in progress in transferred to the relevant class of property and equipment when the assets are available for use, at which point in time the depreciation of the asset commences. Property and equipment acquired in a business combination is depreciated over the remaining useful life of the asset.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	(d) Intangible assets Intangible assets include licenses acquired as part of business combinations, asset acquisitions and other business transactions. The Company records intangible assets at cost, net of accumulated amortization and accumulated impairment losses, if any. Intangible assets acquired in a business combination are measured at fair value on the acquisition date. When there is no may may not The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. The Company's intangible assets have an indefinite life.
Impairment of Goodwill [Policy Text Block]	(e) Goodwill impairment test In accordance with the accounting standards, an entity has the option first not not not 3 The Company performs an annual assessment of its goodwill as of December 31, not
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]	(f) Impairment of long-lived assets The Company reviews long-lived assets, including property and equipment and definite life intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying value of the asset may not
Share-Based Payment Arrangement [Policy Text Block]	(g) Share-based compensation The Company has an equity incentive plan which includes issuances of stock options and restricted share units (“RSUs”). From time to time, the Company also enters into share-based compensation agreements with non-employees. The accounting for these arrangements typically aligns with those of employees. The Company measures and recognizes compensation expense for stock options and RSUs to employees and non-employees on a straight-line basis over the vesting period based on their grant date fair values. Prior to the adoption of ASU 2018 07 January 1, 2019, one 2018 07 718, not, 805, The Company estimates the fair value of stock options on the date of grant using the Black-Scholes option pricing model. Determining the estimated fair value of at the grant date requires judgment in determining the appropriate valuation model and assumptions, including the fair value of shares on the grant date, risk-free rate, volatility rate, annual dividend yield and the expected term. The volatility rate is based on historical volatilities of public companies operating in a similar industry to the Company, as well as the Company’s historical volatility. The expected life in years represents the period of time that options granted are expected to be outstanding. The risk-free rate is based on the Government of Canada Bond yields on the date of the option grant with a remaining term equal to the expected life of the options. The Company estimates the fair value of RSUs to be the closing market price of the Company’s stock on the grant date. For stock options granted, the Company uses the fair value of common stock at the date of grant. The Company does not Fully vested, non-forfeitable equity instruments issued to parties other than employees are measured on the date they are issued where there is no
Warrant Liability [Policy Text Block]	(h) Warrant liability Warrants are accounted for in accordance with the authoritative accounting guidance in ASC Topic 815, Derivatives and Hedging Contracts in Entity s Own Equity 815” 11
Revenue [Policy Text Block]	(i) Revenue recognition The Company earns revenue primarily from the sale of cannabis to eligible retail customers at the Company-owned dispensaries, in addition to the wholesale of cannabis products to dispensary locations. The Company recognizes revenue to depict the transfer of promised goods or services to the customer in an amount that reflects the consideration to which the Company expects to be entitled in exchange for the performance obligations. In order to recognize revenue, the Company applies the following five 5 1 Identify the contract with the customer 2 Identify the performance obligation(s) 3 Determine the transaction price 4 Allocate the transaction price to the performance obligation(s) 5 Recognize revenue when/as performance obligation(s) are satisfied Revenue is recognized when control of the promised goods or services, through performance obligations by the Company, is transferred to the customer in an amount that reflects the consideration it expects to be entitled to in exchange for the performance obligations. More specifically, wholesale revenues are recognized upon delivery and acceptance by wholesale customers. Retail revenues are recognized at the point of sale. Discounts are recorded at the time of revenue recognition. Returns were not December 31, 2022, 2021, one not Sales taxes collected from customers are remitted to the appropriate taxing jurisdictions and are excluded from sales revenue as the Company considers itself a pass-through conduit for collecting and remitting sales taxes. Excise duties that are both imposed on and concurrent with a specific revenue-producing transaction, that are collected by the Company from a customer are included in revenue. Freight revenues on all product sales, when applicable, are also recognized, on a consistent manner, at a point in time. The term between invoicing and when payment is due is not one The following table represents the Company’s disaggregated revenue by sales channel: December 31, December 31, 2022 2021 Retail $ 90,363,557 $ 114,792,191 Wholesale 14,210,820 4,701,244 Net revenues $ 104,574,377 $ 119,493,435 Loyalty Points Reward Programs In certain of its markets, the Company offers a loyalty reward program to its dispensary customers that allows its customers to earn discounts on future purchases. Loyalty points are earned when a qualifying purchase is made. When a customer attains a certain number of points, the customer can redeem the credits on future in-store purchases. Loyalty points do not A portion of the revenue generated in a sale is allocated to the loyalty points earned. The amount allocated to the points earned is deferred until the loyalty points are redeemed. Deferred Income Deferred income represents cash payments received in advance of the Company’s transfer of control of products or services to its customers and generally consists of unearned revenue from the Company’s loyalty programs. The Company’s deferred income balances were $1,047,781 and $759,060 as of December 31, 2022 2021 December 31, 2022 2021 December 31, 2022 twelve The Company determined that no December 31, 2022 2021
Cost of Goods and Service [Policy Text Block]	(j) Cost of Sales Cost of sales represents costs directly related to manufacturing and distribution of the Company’s products. Primary costs include raw materials, packaging, direct labor, overhead, shipping and handling, the depreciation of certain property, plant and equipment, and tariffs. Manufacturing overhead and related expenses include salaries, wages, employee benefits, utilities, maintenance, and property taxes. Cost of sales also includes inventory valuation adjustments. The Company recognizes the cost of sales as the associated revenues are recognized.
Lessee, Leases [Policy Text Block]	(k) Leases The Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets and right-of-use liabilities (current and non-current) in the balance sheets. Finance lease ROU assets and ROU liabilities (current and non-current), if any, are included finance lease in the balance sheets. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. ROU assets are classified as a finance lease or an operating lease. A finance lease is a lease in which 1 2 3 4 not 5 no not one ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not may For finance leases, lease expenses are the sum of interest on the lease obligations and amortization of the ROU assets, resulting in a front-loaded expense pattern. ROU assets are amortized based on the lesser of the lease term and the useful life of the leased asset according to the property and equipment accounting policy. If ownership of the ROU assets transfers to the Company at the end of the lease term or if the Company is reasonably certain to exercise a purchase option, amortization is calculated using the estimated useful life of the leased asset, according to the property and equipment accounting policy. For operating leases, the lease expenses are generally recognized on a straight-line basis over the lease term and recorded to lease expenses or, in the case of leases directly related to the cultivation of cannabis, in cost of goods sold in the statements of operations and comprehensive loss. The Company has elected to apply the practical expedient, for each class of underlying asset, except real estate leases, to not The Company has elected not 12 not not
Income Tax, Policy [Policy Text Block]	(l) Income taxes Income taxes are comprised of current and deferred taxes. These taxes are accounted for using the asset and liability method of accounting for income taxes under ASC 740 Income Taxes not not may not The Company recognizes uncertain income tax positions at the largest amount that is more-likely-than- not not 50% Interest and penalties in respect of income taxes are not As the Company operates in the cannabis industry, it is subject to the limits of U.S. Internal Revenue Code (“IRC”) Section 280E 280E”
Sales and Marketing [Policy Text Block]	(m) Sales and marketing expenses The Company expenses sales and marketing costs when incurred. Sales and marketing expense was $3,504,309 for the year ended December 31, 2022 ( 2021
Fair Value Measurement, Policy [Policy Text Block]	(n) Fair value measurements Fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. Fair value measurement for invested assets are categorized into levels within a fair value hierarchy based on the nature of the valuation inputs (Levels 1, 2 3 three ● Level 1: ● Level 2: 1 ● Level 3: one Determination of fair value and the resulting hierarchy requires the use of observable market data whenever available. The classification of an asset or liability in the hierarchy is based upon the lowest level of input that is significant to the measurement of fair value. The carrying value of the Company’s cash, accounts receivable, deposits, accounts payable, accrued expenses, and notes payable approximate their fair value due to their short-term nature. Warrant liability is measured based on level 1 11 The Company's prepaid and other current assets, long lived assets, including property and equipment, intangible assets and goodwill are measured at fair value when there is an indicator of impairment and are recorded at fair value only when an impairment charge is recognized.
Earnings Per Share, Policy [Policy Text Block]	(o) Loss per share Basic net loss per share is computed by dividing reported net loss by the weighted average number of common shares outstanding for the reported period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock of the Company during the reporting period. Diluted earnings per share is computed by dividing net loss by the sum of the weighted average number of common shares and the number of potentially dilutive common share equivalents outstanding during the period. Potential dilutive common share equivalents consist of the incremental common shares issuable upon the exercise of vested share options. When the Company is incurring losses, basic and diluted loss per share are the same since including the exercise of outstanding options and warrants in the diluted loss per share calculation would be antidilutive.
Segment Reporting, Policy [Policy Text Block]	(p) Operating segments Operating segments are components of the Company that engage in business activities which generate revenues and incur expenses (including intercompany revenues and expenses related to transactions conducted with other components of the Company). The operations of an operating segment are distinct, and the operating results are regularly reviewed by the chief operating decision maker (“CODM”) for the purposes of resource allocation decisions and assessing its performance. The Company's Co-Chief Executive Officers are the Company's CODM. The Company determined that each of its locations represents an operating segment. These operating segments have been aggregated into a single reportable segment as the Company operates as a vertically integrated cannabis company with dispensary, cultivation, production and distribution operations in the state of Nevada and dispensary, cultivation and distribution operations in the state of California. As at December 31, 2022 2021
Use of Estimates, Policy [Policy Text Block]	(q) Critical accounting estimates and judgements The preparation of consolidated financial statements in conformity with GAAP requires the Company’s management to make judgements, estimates and assumptions about future events that affect the amounts reported in the consolidated financial statements. Although these estimates are based on management’s best knowledge of the amount, event or actions, actual results may Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Financial statement areas that require significant judgments are as follows: Estimated useful lives and depreciation of property and equipment, right-of-use assets Depreciation and amortization of property and equipment, right-of-use assets and intangible assets are dependent upon estimates of useful lives, which are determined through the exercise of judgment. Impairment of definite long-lived assets is influenced by judgment in defining a an asset group and determining the indicators of impairment, and estimates used to measure impairment losses. Refer to Notes 6, 7 8 Leases The Company applies judgement in determining whether a contract contains a lease and if a lease is classified as an operating lease or a finance lease. The Company determines the lease term as the non-cancellable term of the lease, which may not The Company is required to discount lease payments using the rate implicit in the lease if that rate is readily available. If that rate cannot be readily determined, the lessee is required to use its incremental borrowing rate. The Company generally uses the incremental borrowing rate when initially recording real estate leases. Information from the lessor regarding the fair value of underlying assets and initial direct costs incurred by the lessor related to the leased assets is not Definition of a business Determination of what constitutes a business for purposes of acquisition accounting requires significant judgement. ASC 805 not not December 31, 2022, one 7. Asset Impairment Asset impairment tests require the allocation of assets to asset groups, where appropriate, which requires significant judgment and interpretation with respect to the integration between the assets and shared resources. Asset impairment tests require the determination of whether there is an indication of impairment. The assessment of whether an indication of impairment exists is performed at the end of each reporting period and requires the application of judgment, historical experience, and external and internal sources of information. Deferred tax assets and uncertain tax positions The Company recognizes deferred tax assets and liabilities based on the differences between the consolidated financial statement carrying amounts and the respective tax bases of its assets and liabilities. The Company measures deferred tax assets and liabilities using current enacted tax rates expected to apply to taxable income in the years in which the temporary differences are expected to reverse. The Company routinely evaluates the likelihood of realizing the benefit of its deferred tax assets and may not In evaluating the ability to recover deferred tax assets within the jurisdiction from which they arise, the Company considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax-planning strategies and results of operations. In projecting future taxable income, the Company considers historical results and incorporates assumptions about the amount of future pretax operating income adjusted for items that do not three 19 may Key estimates in these consolidated financial statements include: Share-based compensation The Company uses the Black-Scholes valuation model to determine the fair value of options and warrants granted to employees and non-employees under share-based payment arrangements, where appropriate. In estimating fair value, management is required to make certain assumptions and estimates such as the expected term of the instrument, volatility of the Company’s future share price, risk free rates, future dividend yields and estimated forfeitures at the initial grant date, by reference to the underlying terms of the instrument, and the Company’s experience with similar instruments. Changes in assumptions used to estimate fair value could result in materially different results. Refer to Note 12 Valuation of inventory Inventory is comprised of raw materials, work-in-progress and finished goods. Cannabis and hemp costs include expenditures directly related to the manufacturing process as well as suitable portions of related production overheads, based on normal operating capacity. At the end of each reporting period, the Company performs an assessment of inventory and records inventory valuation adjustments for excess and obsolete inventories based on the estimated forecast of product demand, production requirements, market conditions, regulatory environment, and spoilage. A reserve is estimated to ensure the inventory balance at the end of the year reflects the estimates of product the Company expects to sell in the next year. Changes in the regulatory structure, lack of retail distribution locations or lack of consumer demand could result in future inventory reserves. Impairment of indefinite life intangible assets and goodwill The assessment of whether an indication of impairment exists is performed at the end of each reporting period and requires the application of judgment, historical experience, and external and internal sources of information. The Company makes estimates in determining the future cash flows and discount rates in the quantitative impairment test to compare the fair value to the carrying value.
New Accounting Pronouncements, Policy [Policy Text Block]	(r) Accounting standards issued but not Business Combinations In October 2021, 2021 08, 2021 08” 805” 2021 08 606 2021 08 December 15, 2023
Sale Leaseback Transactions, Policy [Policy Text Block]	(s) Sale-leaseback transactions From time to time, the Company may third third 606. If the transfer of the asset is deemed to be a sale at market terms, the Company recognizes the transaction price for the sale based on the cash proceeds received, derecognizes the carrying amount of the underlying asset and recognizes a gain or loss in the consolidated statements of operations and comprehensive loss for any difference between the carrying value of the asset and the transaction price. The Company then accounts for the leaseback in accordance with its lease accounting policy. If the transfer of the asset is determined not no

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Subsidiaries [Table Text Block]	Subsidiaries as at December 31, 2022 Jurisdiction of Incorporation Ownership Interest 2022 Ownership Interest 2021 Nature of Business MM Development Company, Inc. ("MMDC") Nevada, USA 100 % 100 % Nevada license holding company; vertically integrated cannabis operations BLC Management Company LLC Nevada, USA 100 % 100 % Management/holding company LBC CBD LLC ("LBC") Nevada, USA 100 % 100 % CBD retail sales and marketing Newtonian Principles Inc. California, USA 100 % 100 % California license holding company; cannabis retail sales Crossgate Capital U.S. Holdings Corp. Nevada, USA 100 % 0 % Holding company Next Green Wave, LLC California, USA 100 % 0 % California license holding company; cannabis cultivation and processing Planet 13 Illinois, LLC Illinois, USA 49 % 49 % Illinois license holding company BLC NV Food, LLC Nevada, USA 100 % 100 % Holding company for By The Slice LLC By The Slice, LLC Nevada, USA 100 % 100 % Subsidiary of BLC NV Food, LLC; restaurant and retail operations Planet 13 Chicago, LLC Illinois, USA 100 % 100 % Holding company Planet 13 Florida, Inc. Florida, USA 100 % 100 % Florida license holding company Club One Three, LLC Nevada, USA 100 % N/A Inactive

Note 3 - Significant Accounti_2

Note 3 - Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Expected Lives of Property and Equipment [Table Text Block]	Land Not depreciated Land improvements (in years) 5 Building (in years) 5 – 40 Equipment (in years) 5 – 7 Leasehold improvements Shorter of estimated useful life or remaining lease term Construction in progress Not depreciated
Disaggregation of Revenue [Table Text Block]	December 31, December 31, 2022 2021 Retail $ 90,363,557 $ 114,792,191 Wholesale 14,210,820 4,701,244 Net revenues $ 104,574,377 $ 119,493,435

Note 4 - Inventory (Tables)

Note 4 - Inventory (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, December 31, 2022 2021 Raw materials $ 5,209,667 $ 3,093,646 Packaging and miscellaneous 1,584,659 1,825,514 Work in progress 1,965,052 2,883,955 Finished goods 4,245,461 6,422,254 $ 13,004,839 $ 14,225,369

Note 5 - Prepaid Expenses and_2

Note 5 - Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	December 31, December 31, 2022 2021 Security deposits $ 1,399,424 $ 2,287,596 Advertising and Marketing - 306,415 Prepaid rent 348,433 218,599 Insurance 678,402 804,608 License fees 776,717 36,008 Miscellaneous 607,418 324,298 $ 3,810,394 $ 3,977,524

Note 6 - Property and Equipme_2

Note 6 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	Land and Leasehold Construction Improvements Buildings Equipment Improvements in Progress Total Gross carrying amount At December 31, 2020 $ 625,146 $ 1,707,894 $ 6,237,256 $ 30,448,042 $ 3,367,255 $ 42,385,593 Additions 5,153 - 3,057,631 10,663,811 12,368,056 26,094,651 Transfers - - 1,927,109 13,680,522 (15,607,631 ) - Disposals - - (116,755 ) (74,004 ) - (190,759 ) At December 31, 2021 630,299 1,707,894 11,105,241 54,718,371 127,680 68,289,485 Additions 5,843,295 12,756,048 1,703,190 2,722,710 9,515,734 32,540,977 Transfers - - - 6,114,711 (6,114,711 ) - Disposals (99,083 ) (500,917 ) (8,786 ) - - (608,786 ) At December 31, 2022 $ 6,374,511 $ 13,963,025 $ 12,799,645 $ 63,555,792 $ 3,528,703 $ 100,221,676 Depreciation At December 31, 2020 $ 127,931 $ 203,750 $ 2,259,925 $ 7,720,062 $ - $ 10,311,668 Additions 51,366 42,697 1,542,438 5,576,595 - 7,213,096 Transfers & disposals - - (1,197 ) (12,359 ) - (13,556 ) At December 31, 2021 179,297 246,447 3,801,166 13,284,298 - 17,511,208 Additions 52,225 303,593 2,537,587 8,365,292 - 11,258,697 Transfers & disposals - (9,392 ) (4,888 ) - - (14,280 ) At December 31, 2022 $ 231,522 $ 540,648 $ 6,333,865 $ 21,649,590 $ - $ 28,755,625 Carrying amount At December 31, 2021 $ 451,002 $ 1,461,447 $ 7,304,075 $ 41,434,073 $ 127,680 $ 50,778,277 At December 31, 2022 $ 6,142,989 $ 13,422,377 $ 6,465,780 $ 41,906,202 $ 3,528,703 $ 71,466,051

Note 7 - Intangible Assets an_2

Note 7 - Intangible Assets and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Retail Dispensary Santa Ana Retail Dispensary Clark County Cultivation and Production Clark County Master License Florida Cultivation Coalinga CA Other Intangibles Cultivation Coalinga CA Goodwill Other Total Gross carrying amount Balance, December 31, 2020 $ 6,151,343 $ 690,000 $ 709,798 $ - $ - $ - $ - $ 7,551,141 Additions - - - 55,846,866 - - - 55,846,866 Balance at December 31, 2021 6,151,343 690,000 709,798 55,846,866 - - - 63,398,007 Additions - - - - 13,180,000 25,802,688 30,000 39,012,688 Impairment loss (6,947,778 ) (25,802,688 ) (32,750,466 ) Balance at December 31, 2022 $ 6,151,343 $ 690,000 $ 709,798 $ 55,846,866 $ 6,232,222 $ - $ 30,000 $ 69,660,229 Amortization At December 31, 2020 $ - $ - $ - $ - $ - $ - $ - $ - Transfers & disposals - - - - - - - - At December 31, 2021 - - - - - - - - Additions - - - - 372,222 - - 372,222 At December 31, 2022 $ - $ - $ - $ - $ 372,222 $ - $ - $ 372,222 Carrying amount Balance at December 31, 2021 $ 6,151,343 $ 690,000 $ 709,798 $ 55,846,866 $ - $ - $ - $ 63,398,007 Balance at December 31, 2022 $ 6,151,343 $ 690,000 $ 709,798 $ 55,846,866 $ 5,860,000 $ - $ 30,000 $ 69,288,007
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Consideration paid: Cash $ 14,788 Issuance of 21,361,002 56,320,332 Issuance of 1,106,925 1,239,818 $ 57,574,938
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Fair value of net assets acquired: Cash $ 1,493,922 Inventory 3,077,367 Accounts Receivable 1,374,142 Property, plant and equipment 16,229,350 Intangible assets 13,180,000 Goodwill 25,802,688 Accounts Payable and Accrued Liabilities (233,158 ) Income taxes payable (125,445 ) Deferred tax liability (3,223,928 ) $ 57,574,938
Business Acquisition, Pro Forma Information [Table Text Block]	Year Ended December 31, 2022 Year Ended December 31, 2021 As Reported NGW Pro Forma As Reported NGW Pro Forma Revenue, net of discounts $ 104,574,377 $ 870,651 $ 105,445,028 $ 119,493,435 $ 15,931,107 $ 135,424,542 Gross Profit 47,974,754 (131,700 ) 47,843,054 66,007,977 6,330,381 72,338,358 Comprehensive income (loss) for the year - Restated (Note 21) (59,545,719 ) (868,125 ) (60,413,844 ) (22,462,843 ) 1,254,529 (21,208,314 )
Impairment Testing Assumptions [Table Text Block]	Goodwill impairment testing Significant estimates used by management NGW Years of cash flows before terminal value 6 Discount rate 19.25% Terminal value multiple 5.8x

Note 8 - Leases (Tables)

Note 8 - Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Lease, Cost [Table Text Block]	December 31, December 31, 2022 2021 Operating lease costs $ 4,584,550 $ 4,437,816 Finance lease costs: Amortization of lease assets - 44,672 Interest on lease liabilities - 3,431 Finance lease costs - 48,103 Short term lease expense 12,406 19,917 Total lease costs $ 4,596,956 $ 4,505,836 December 31, 2022 December 31, 2021 Finance Operating Finance Operating Lease Lease Lease Lease Weighted average discount rate 15.00 % 15.00 % 15.00 % 15.00 % Weighted average remaining lease term - 14.43 - 11.87
Lessee, Lease, Liability, Maturity [Table Text Block]	2022 2021 Operating Operating Lease Lease 2022 $ - $ 3,595,030 2023 4,052,167 3,729,936 2024 4,214,502 3,870,217 2025 4,302,534 3,956,923 2026 4,303,434 3,880,082 2027 4,389,610 3,903,423 2028 4,566,581 4,054,970 Thereafter 53,708,289 46,179,762 Total undiscounted lease liabilities 79,537,117 73,170,343 Interest on lease liabilities (53,224,885 ) (49,612,758 ) Total present value of minimum lease payments 26,312,232 23,557,585 Lease liability - current portion (479,161 ) (423,573 ) Lease liability $ 25,833,071 $ 23,134,012

Note 9 - Notes Payable (Tables)

Note 9 - Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Debt [Table Text Block]	December 31, December 31, 2022 2021 Promissory note dated November 4, 2015, with semi-annual interest at 5.0% 884,000 884,000 $ 884,000 $ 884,000 Less current portion (884,000 ) (884,000 ) $ - $ - Stated maturities of debt obligations are as follow: Next 12 months Promissory Note $ 884,000

Note 10 - Share Capital (Tables

Note 10 - Share Capital (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Common Stock Outstanding Roll Forward [Table Text Block]	Number of Common Shares December 31, December 31, 2022 2021 Common Shares Balance at January 1 198,687,950 126,573,250 Shares issued on settlement of RSUs i. 81,084 3,126,534 Shares issued on exercise of options ii. 97,325 121,336 Shares issued on exercise of warrants iii. 242,700 3,772,640 Shares issued on financing - February 2021 iv. - 9,861,250 Shares issued on conversion of Class A shares v. - 55,232,940 Shares issued on acquisition (Note 7) 21,361,002 - Total common shares outstanding on December 31 220,470,061 198,687,950
Schedule of Allocation of Net Proceeds from Financing [Table Text Block]	Gross Proceeds Issuance Costs February 2, 2021 Financing Common shares (APIC) $ 50,967,999 $ (4,534,434 ) Warrant liability (Note 11) 2,884,981 (256,666 ) Total $ 53,852,980 $ (4,791,100 )
Common Class A [Member]
Notes Tables
Schedule of Stock by Class [Table Text Block]	Number of Class A Shares December 31, December 31, 2022 2021 Class A Shares Balance at January 1 - 55,232,940 Conversion of Class A Shares to Common - (55,232,940 ) Total Class A Shares Outstanding - -

Note 11 - Warrants (Tables)

Note 11 - Warrants (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	December 31, 2022 Weighted Average Exercise Price - CAD December 31, 2021 Weighted Average Exercise Price - CAD Balance - beginning of year 8,861,951 $ 7.46 7,158,337 $ 4.98 Issued - $ - 5,522,301 $ 8.79 Exercised (242,700 ) $ 5.80 (3,772,640 ) $ 4.73 Expired (3,412,788 ) $ 5.41 (46,047 ) $ 3.75 Balance - end of year 5,206,463 $ 8.88 8,861,951 $ 7.46
Warrants [Member]
Notes Tables
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	2022 2021 Opening balance as at January 1 $ 7,206,049 $ 13,204,211 Additions - 2,884,981 Exercises - (8,976,258 ) Foreign exchange (10,117 ) 100,635 Change in fair value (7,177,805 ) (7,520 ) Closing balance as at December 31 $ 18,127 $ 7,206,049
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	Quoted prices in active markets for identical asset (Level 1) Significant unobservable inputs (Level 3) Total December 31, 2022 Warrant liability $ (18,127 ) $ - $ (18,127 ) December 31, 2021 Warrant liability $ (7,206,049 ) $ - $ (7,206,049 )

Note 12 - Share-based Compens_2

Note 12 - Share-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Exercise price December 31, 2022 December 31, 2022 December 31, 2021 December 31, 2021 Expiry Date CAD$ Outstanding Exercisable Outstanding Exercisable November 21, 2024 $ 1.31 185,203 185,203 - - February 27, 2025 $ 1.31 51,525 51,525 - - December 15, 2025 $ 3.06 269,075 269,075 - - September 30, 2026 $ 4.37 120,222 120,222 - - July 6, 2025 $ 1.31 97,325 97,325 July 4, 2022 $ 2.65 - - 100,000 100,000 June 11, 2023 $ 0.80 61,668 61,668 61,668 61,668 June 30, 2024 $ 2.60 7,500 7,500 7,500 7,500 792,518 792,518 169,168 169,168
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	December 31, 2022 2021 Share price $ 3.34 $ - Risk-free rate 1.12 % - Expected dividend yield 0.00 % - Expected volatility 69.67 % - Option life in years 1.20 -
Schedule of Stock Options Roll Forward [Table Text Block]	December 31, 2022 2021 The outstanding options have a weighted average CAD$ exercise price of: $ 2.34 $ 2.01 Weighted average remaining life in years of outstanding options: 2.51 0.94 December 31, 2022 Weighted Average Exercise Price - CAD December 31, 2021 Weighted Average Exercise Price - CAD Balance - beginning of year 169,168 $ 2.01 293,838 $ 1.52 Issued 1,106,925 2.58 - - Exercised (97,325 ) 1.31 (121,336 ) 0.91 Expired (386,250 ) 3.11 (3,334 ) 0.80 Forfeited - - - - Balance - end of year 792,518 $ 2.34 169,168 $ 2.01
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	December 31, 2022 December 31, 2021 Balance - beginning of year 2,591,929 1,764,250 Issued - 4,086,178 Exercised (81,084 ) (3,126,534 ) Expired (45,917 ) (131,965 ) Balance - end of year 2,464,928 2,591,929

Note 13 - Loss Per Share (Table

Note 13 - Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	December 31, December 31, 2022 2022 Restated (Note 21) Restated (Note 21) Loss available to common shareholders $ (59,545,719 ) $ (22,462,843 ) Weighted average number of shares outstanding, basic and diluted 216,586,621 195,126,972 Basic and diluted loss per share $ (0.27 ) $ (0.12 )

Note 14 - Income Taxes (Tables)

Note 14 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	December 31, 2022 December 31, 2021 Current tax expense (recovery) Current period $ 10,672,538 $ 13,954,784 Deferred tax expense (recovery) Origination and reversal of timing differences (5,492,926 ) (4,376,359 ) Change in unrecognized temporary differences 3,572,749 3,900,133 $ 8,752,361 $ 13,478,558
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	December 31, December 31, 2022 2022 Restated (Note 21) Restated (Note 21) Loss before income tax $ (50,793,358 ) $ (8,984,285 ) Statutory income tax rate 21.0 % 21.0 % Income tax expense at statutory rate (10,666,605 ) (1,886,700 ) Increase (reduction) in income taxes resulting from: Change in fair value of warrant liability (1,507,339 ) (1,579 ) Other non-taxable amounts 16,761,004 12,650,117 Change in valuation allowance 3,572,749 3,900,133 Difference in rates (362,832 ) (1,159,859 ) Other 955,384 (23,554 ) Income tax expense (benefit) $ 8,752,361 $ 13,478,558
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2022 December 31, 2021 Loss carryforwards $ 11,769,754 $ 9,094,791 Share issue costs 834,063 1,489,956 Stock compensation 2,203,368 657,647 Exchange rate difference on monetary assets 709,938 715,299 Accrued expenses 343,416 139,999 Property and equipment (1,842,051 ) (1,578,803 ) Licenses (1,774,379 ) (543,779 ) Deferred tax assets (liabilities) 12,244,109 9,975,111 Valuation allowance (13,385,056 ) (9,812,307 ) Net deferred tax liability $ (1,140,947 ) $ 162,804

Note 15 - General and Adminis_2

Note 15 - General and Administrative (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of General and Administrative Expense [Table Text Block]	December 31, 2022 2021 Salaries and wages $ 15,231,997 $ 21,902,505 Share based compensation 7,459,267 15,576,643 Executive compensation 3,008,508 2,039,174 Licenses and permits 2,900,282 3,217,834 Payroll taxes and benefits 4,124,049 3,953,034 Supplies and office expenses 1,480,108 3,638,097 Subcontractors 2,589,933 3,500,330 Professional fees (legal, audit and other) 6,524,583 5,015,903 Miscellaneous general and administrative expenses 6,076,773 1,084,836 $ 49,395,500 $ 59,928,356

Note 16 - Supplemental Cash F_2

Note 16 - Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	December 31, Change in Working Capital 2022 2021 HST Receivable $ (79,012 ) $ (56,787 ) Accounts Receivable 1,342,487 (722,467 ) Inventory 4,297,897 (7,305,529 ) Prepaid Expenses and Other Assets 167,130 (1,780,041 ) Long-term Deposits and Other Assets 199,334 (7,436 ) Deferred Tax Assets (183,453 ) (162,804 ) Accounts Payable 127,789 1,578,349 Accrued Expenses 826,664 4,187,906 Income Taxes Payable 1,574,807 (320,268 ) $ 8,273,643 $ (4,589,077 ) Cash Paid Interest $ 3,720,587 $ 4,485,447 Income Taxes $ 7,925,000 $ 13,000,000 Non-cash Financing and Investing Activities Shares issued in business combination $ 56,320,332 $ - Issuance of NGW replacement options on acquisition $ 1,239,818 $ - Lease additions $ 2,972,252 $ 867,559 Lease terminations $ 371,381 $ - Fixed Asset Amounts in Accounts Payable $ - $ 363,077 Warrant liability reclassified to APIC on settlement $ - $ 6,347,946 Reclassification of long term lease liabilities to current $ 55,588 $ 216,180

Note 21 - Restatement of Prev_2

Note 21 - Restatement of Previously Issued Consolidated Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Condensed Balance Sheet [Table Text Block]	Restatement 2021 As Filed Adjustments As Restated Consolidated Balance Sheet Cash $ 61,588,843 $ (3,001,891 ) $ 58,586,952 Current Assets $ 81,007,864 $ (3,001,891 ) $ 78,005,973 Total Assets $ 216,808,796 $ (3,001,891 ) $ 213,806,905 Deficit $ (72,154,194 ) $ (3,001,891 ) $ (75,156,085 ) Total Shareholders’ Equity $ 173,707,510 $ (3,001,891 ) $ 170,705,619 Total Liabilities and Shareholders’ Equity $ 216,808,796 $ (3,001,891 ) $ 213,806,905 Restatement 2022 As Filed Adjustments As Restated Consolidated Balance Sheet Cash $ 52,356,914 $ (13,567,310 ) $ 38,789,604 Current Assets $ 70,498,942 $ (13,567,310 ) $ 56,931,632 Total Assets $ 233,629,973 $ (13,567,310 ) $ 220,062,663 Deficit $ (121,134,494 ) $ (13,567,310 ) $ (134,701,804 ) Total Shareholders’ Equity $ 190,888,865 $ (13,567,310 ) $ 177,321,555 Total Liabilities and Shareholders’ Equity $ 233,629,973 $ (13,567,310 ) $ 220,062,663
Condensed Income Statement [Table Text Block]	Restatement 2021 As Filed Adjustments As Restated Consolidated Statement of Operations and Comprehensive Loss Interest Income (Expense), Net $ (16,984 ) $ (1,891 ) $ (18,875 ) Provision for Misappropriated Funds $ - $ (3,000,000 ) $ (3,000,000 ) Total Other Income (Expense) $ 1,850,848 $ (3,001,891 ) $ (1,151,043 ) Loss Before Provision for Income Taxes $ (5,982,394 ) $ (3,001,891 ) $ (8,984,285 ) Net Loss and Comprehensive Loss $ (19,460,952 ) $ (3,001,891 ) $ (22,462,843 ) Basic and diluted loss per share $ (0.10 ) $ (0.02 ) $ (0.12 ) Restatement 2022 As Filed Adjustments As Restated Consolidated Statement of Operations and Comprehensive Loss Interest Income (Expense), Net $ 454,892 $ (265,419 ) $ 189,473 Provision for Misappropriated Funds $ - $ (10,300,000 ) $ (10,300,000 ) Total Other Income (Expense) $ 8,529,590 $ (10,565,419 ) $ (2,035,829 ) Loss Before Provision for Income Taxes $ (40,227,939 ) $ (10,565,419 ) $ (50,793,358 ) Net Loss and Comprehensive Loss $ (48,980,300 ) $ (10,565,419 ) $ (59,545,719 ) Basic and diluted loss per share $ (0.23 ) $ (0.04 ) $ (0.27 )
Condensed Cash Flow Statement [Table Text Block]	Restatement 2021 As Filed Adjustments As Restated Consolidated Statement of Cash Flows Net loss $ (19,460,952 ) $ (3,001,891 ) $ (22,462,843 ) Total Operating $ (379,883 ) $ (3,001,891 ) $ (3,381,774 ) Net Change in Cash During the Year $ (17,412,007 ) $ (3,001,891 ) $ (20,413,898 ) Cash End of Year $ 61,588,843 $ (3,001,891 ) $ 58,586,952 Restatement 2022 As Filed Adjustments As Restated Consolidated Statement of Cash Flows Net loss $ (48,980,300 ) $ (10,565,419 ) $ (59,545,719 ) Total Operating $ 3,801,770 $ (10,565,419 ) $ (6,763,649 ) Net Change in Cash During the Year $ (9,231,929 ) $ (10,565,419 ) $ (19,797,348 ) Cash Beginning of Year $ 61,588,843 $ (3,001,891 ) $ 58,586,952 Cash End of Year $ 52,356,914 $ (13,567,310 ) $ 38,789,604

Note 1 - Nature of Operations (

Note 1 - Nature of Operations (Details Textual)	Dec. 31, 2022	Mar. 02, 2022
NEVADA
Number of Licenses for Cultivation, Total	6
Number of Licenses for Cultivation, Medical	3
Number of Licenses for Cultivation, Adult Use	3
Number of Licenses for Production, Total	6
Number of Licenses for Production, Medical	3
Number of Licenses for Production, Adult Use	3
Number of Licenses for Dispensary, Total	3
Number of Licenses for Dispensary, Medical	1
Number of Licenses for Dispensary, Adult Use	2
Number of Licenses for Distribution, Total	2
Number of Licenses for Distribution, Active	1
Number of Licenses for Distribution, Conditional	1
CALIFORNIA
Number of Licenses for Cultivation, Total		3
Number of Licenses for Cultivation, Medical		1
Number of Licenses for Cultivation, Adult Use		2
Number of Licenses for Dispensary, Adult Use	1
Number of Licenses for Distribution, Total	1	1
Number of Licenses for Cultivation Nursey		1
Number of Licenses for Manufacture, Adult Use		1
Number of Pending Licenses for Cultivation, Packaging		1
FLORIDA
Number of Licenses for Medical Marijuana Treatment Center	1
ILLINOIS
Number of Licenses for Dispensary, Adult Use	1

Note 2 - Basis of Presentatio_2

Note 2 - Basis of Presentation - Subsidiaries (Details)	Dec. 31, 2022	Dec. 31, 2021
MM Development Company, Inc. ("MMDC") [Member]
Ownership Interest	100%	100%
BLC Management Company LLC [Member]
Ownership Interest	100%	100%
LBC CBD LLC ("LBC") [Member]
Ownership Interest	100%	100%
Newtonian Principles Inc. [Member]
Ownership Interest	100%	100%
Crossgate Capital U.S. Holdings Corp [Member]
Ownership Interest	100%	0%
Next Green Wave, LLC [Member]
Ownership Interest	100%	0%
Planet 13 Illinois, LLC [Member]
Ownership Interest	49%	49%
BLC NV Food, LLC [Member]
Ownership Interest	100%	100%
By The Slice, LLC [Member]
Ownership Interest	100%	100%
Planet 13 Chicago, LLC [Member]
Ownership Interest	100%	100%
Planet 13 Florida, Inc [Member]
Ownership Interest	100%	100%
Club One Three, LLC [Member]
Ownership Interest	100%

Note 3 - Significant Accounti_3

Note 3 - Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Deferred Income	$ 1,047,781	$ 759,060
Deferred Revenue, Revenue Recognized	$ 1,082,994	1,136,135
Deferred Revenue, Period for Recognition (Month)	12 months
Selling and Marketing Expense, Total	$ 3,504,309	$ 5,969,792
Revenue Benchmark [Member] | Geographic Concentration Risk [Member] | UNITED STATES
Concentration Risk, Percentage	100%	100%

Note 3 - Significant Accounti_4

Note 3 - Significant Accounting Policies - Expected Useful Lives (Details)	Dec. 31, 2022
Land Improvements [Member]
Useful lives (Year)	5 years
Building [Member] | Minimum [Member]
Useful lives (Year)	5 years
Building [Member] | Maximum [Member]
Useful lives (Year)	40 years
Equipment [Member] | Minimum [Member]
Useful lives (Year)	5 years
Equipment [Member] | Maximum [Member]
Useful lives (Year)	7 years

Note 3 - Significant Accounti_5

Note 3 - Significant Accounting Policies - Disaggregated Revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net revenues	$ 104,574,377	$ 119,493,435
Sales Channel, Through Intermediary [Member]
Net revenues	90,363,557	114,792,191
Sales Channel, Directly to Consumer [Member]
Net revenues	$ 14,210,820	$ 4,701,244

Note 4 - Inventory (Details Tex

Note 4 - Inventory (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cost of Goods and Services Sold, Total	$ 56,599,623	$ 53,485,458

Note 4 - Inventory - Components

Note 4 - Inventory - Components of Inventory (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Raw materials	$ 5,209,667	$ 3,093,646
Packaging and miscellaneous	1,584,659	1,825,514
Work in progress	1,965,052	2,883,955
Finished goods	4,245,461	6,422,254
Inventory, Net	$ 13,004,839	$ 14,225,369

Note 5 - Prepaid Expenses and_3

Note 5 - Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Security deposits	$ 1,399,424	$ 2,287,596
Advertising and Marketing	0	306,415
Prepaid rent	348,433	218,599
Insurance	678,402	804,608
License fees	776,717	36,008
Miscellaneous	607,418	324,298
Prepaid Expense and Other Assets, Current	$ 3,810,394	$ 3,977,524

Note 6 - Property and Equipme_3

Note 6 - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Depreciation, Total	$ 11,258,697	$ 7,213,096
Construction in Progress [Member]
Depreciation, Total	0	0
Property, Plant and Equipment, Transfers on Completion of Projects	6,114,711	(13,680,522)
Leasehold Improvements [Member]
Depreciation, Total	8,365,292	5,576,595
Property, Plant and Equipment, Transfers on Completion of Projects	0	1,927,109
Cost of Sales [Member]
Depreciation, Total	$ 3,293,443	$ 1,922,713

Note 6 - Property and Equipme_4

Note 6 - Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Gross carrying amount	$ 68,289,485	$ 42,385,593
Additions, Gross carrying amount	32,540,977	26,094,651
Transfers, Gross carrying amount	0	0
Disposals, Gross carrying amount	(608,786)	(190,759)
Gross carrying amount	100,221,676	68,289,485
Depreciation	17,511,208	10,311,668
Depreciation, Total	11,258,697	7,213,096
Transfers & disposals, Depreciation	(14,280)	(13,556)
Depreciation	28,755,625	17,511,208
Carrying amount	71,466,051	50,778,277
Land and Land Improvements [Member]
Gross carrying amount	630,299	625,146
Additions, Gross carrying amount	5,843,295	5,153
Transfers, Gross carrying amount	0	0
Disposals, Gross carrying amount	(99,083)	0
Gross carrying amount	6,374,511	630,299
Depreciation	179,297	127,931
Depreciation, Total	52,225	51,366
Transfers & disposals, Depreciation	0	0
Depreciation	231,522	179,297
Carrying amount	6,142,989	451,002
Building [Member]
Gross carrying amount	1,707,894	1,707,894
Additions, Gross carrying amount	12,756,048	0
Transfers, Gross carrying amount	0	0
Disposals, Gross carrying amount	(500,917)	0
Gross carrying amount	13,963,025	1,707,894
Depreciation	246,447	203,750
Depreciation, Total	303,593	42,697
Transfers & disposals, Depreciation	(9,392)	0
Depreciation	540,648	246,447
Carrying amount	13,422,377	1,461,447
Equipment [Member]
Gross carrying amount	11,105,241	6,237,256
Additions, Gross carrying amount	1,703,190	3,057,631
Transfers, Gross carrying amount	0	1,927,109
Disposals, Gross carrying amount	(8,786)	(116,755)
Gross carrying amount	12,799,645	11,105,241
Depreciation	3,801,166	2,259,925
Depreciation, Total	2,537,587	1,542,438
Transfers & disposals, Depreciation	(4,888)	(1,197)
Depreciation	6,333,865	3,801,166
Carrying amount	6,465,780	7,304,075
Leasehold Improvements [Member]
Gross carrying amount	54,718,371	30,448,042
Additions, Gross carrying amount	2,722,710	10,663,811
Transfers, Gross carrying amount	6,114,711	13,680,522
Disposals, Gross carrying amount	0	(74,004)
Gross carrying amount	63,555,792	54,718,371
Depreciation	13,284,298	7,720,062
Depreciation, Total	8,365,292	5,576,595
Transfers & disposals, Depreciation	0	(12,359)
Depreciation	21,649,590	13,284,298
Carrying amount	41,906,202	41,434,073
Construction in Progress [Member]
Gross carrying amount	127,680	3,367,255
Additions, Gross carrying amount	9,515,734	12,368,056
Transfers, Gross carrying amount	(6,114,711)	(15,607,631)
Disposals, Gross carrying amount	0	0
Gross carrying amount	3,528,703	127,680
Depreciation	0	0
Depreciation, Total	0	0
Transfers & disposals, Depreciation	0	0
Depreciation	0	0
Carrying amount	$ 3,528,703	$ 127,680

Note 7 - Intangible Assets an_3

Note 7 - Intangible Assets and Goodwill (Details Textual)			12 Months Ended
	Mar. 02, 2022 USD ($) shares	Oct. 01, 2021 USD ($)	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Mar. 02, 2022 $ / shares
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable			$ 1,239,818	$ 0
Stock Issued During Period, Shares, Acquisitions (in shares) | shares			21,361,002	0
Impairment of Intangible Assets (Excluding Goodwill), Total			$ 6,947,778	$ 0
Asset Impairment Charges, Total			32,750,466	$ 0
Florida License Acquisition [Member]
Payments to Acquire Productive Assets, Total		$ 55,000,000
Capitalized Cost to Acquire License		$ 846,866
Next Green Wave Holdings Inc.(“NGW”) [Member]
Asset Impairment Charges, Total			(25,802,688)
Next Green Wave Holdings Inc.(“NGW”) [Member]
Business Acquisition, Percentage of Voting Interests Acquired	100%
Business Combination, Consideration Transferred, Total	$ 57,574,938
Payments to Acquire Businesses, Gross	14,788
Impairment of Intangible Assets (Excluding Goodwill), Total			6,947,778
Business Combination, Acquisition Related Costs	1,238,379
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual			7,557,860
Business Combination, Pro Forma Information, Gross Profit of Acquiree since Acquisition Date, Actual			373,025
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual			$ (37,555)
Next Green Wave Holdings Inc.(“NGW”) [Member] | Trade Names [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 1,340,000
Finite-Lived Intangible Asset, Useful Life (Year)	3 years
Next Green Wave Holdings Inc.(“NGW”) [Member] | Canabis Licenses [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets	$ 11,840,000
Next Green Wave Holdings Inc.(“NGW”) [Member] | Options [Member]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	1,239,818
Next Green Wave Holdings Inc.(“NGW”) [Member] | Common Stock [Member]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 56,320,332
Stock Issued During Period, Shares, Acquisitions (in shares) | shares	21,361,002
Business Acquisition, Share Price (in CAD per share) | $ / shares					$ 3.34

Note 7 - Intangible Assets - Sc

Note 7 - Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible assets, gross	$ 63,398,007	$ 7,551,141
Intangible assets, net	63,398,007
Additions	39,012,688	55,846,866
Impairment loss	(32,750,466)	0
Intangible assets, gross	69,660,229	63,398,007
Intangible assets, net	69,288,007	63,398,007
Amortization of intangibles	0	0
Transfers & disposals		0
Amortization of intangibles	372,222	0
Amortization of intangibles	372,222	0
Intangible assets, net	69,288,007	63,398,007
Intangible assets, net	69,288,007	63,398,007
Cultivation Coalinga, CA Goodwill [Member]
Intangible assets, net	0	0
Additions	25,802,688	0
Impairment loss	(25,802,688)
Intangible assets, net	0	0
Intangible assets, net	0	0
Retail Dispensary Santa Ana [Member]
Intangible assets, gross	6,151,343	6,151,343
Additions	0	0
Impairment loss
Intangible assets, gross	6,151,343	6,151,343
Amortization of intangibles	0	0
Transfers & disposals		0
Amortization of intangibles	0
Amortization of intangibles	0	0
Intangible assets, net	6,151,343	6,151,343
Retail Dispensary Clark County [Member]
Intangible assets, gross	690,000	690,000
Additions	0	0
Impairment loss
Intangible assets, gross	690,000	690,000
Amortization of intangibles	0	0
Transfers & disposals		0
Amortization of intangibles	0
Amortization of intangibles	0	0
Intangible assets, net	690,000	690,000
Cultivation and Production Clark County [Member]
Intangible assets, gross	709,798	709,798
Additions	0	0
Impairment loss
Intangible assets, gross	709,798	709,798
Amortization of intangibles	0	0
Transfers & disposals		0
Amortization of intangibles	0
Amortization of intangibles	0	0
Intangible assets, net	709,798	709,798
Master License Florida [Member]
Intangible assets, gross	55,846,866	0
Additions	0	55,846,866
Impairment loss
Intangible assets, gross	55,846,866	55,846,866
Amortization of intangibles	0	0
Transfers & disposals		0
Amortization of intangibles	0
Amortization of intangibles	0	0
Intangible assets, net	55,846,866	55,846,866
Cultivation Coalinga, CA, Other Intangibles [Member]
Intangible assets, gross	0	0
Additions	13,180,000	0
Impairment loss	(6,947,778)
Intangible assets, gross	6,232,222	0
Amortization of intangibles	0	0
Transfers & disposals		0
Amortization of intangibles	372,222
Amortization of intangibles	372,222	0
Intangible assets, net	5,860,000	0
Other Intangible Assets [Member]
Intangible assets, gross	0	0
Additions	30,000	0
Impairment loss
Intangible assets, gross	30,000	0
Amortization of intangibles	0	0
Transfers & disposals		0
Amortization of intangibles	0
Amortization of intangibles	0	0
Intangible assets, net	$ 30,000	$ 0

Note 7 - Intangible Assets - Su

Note 7 - Intangible Assets - Summary of Allocation of Consideration Exchanged (Details) - USD ($)		12 Months Ended
	Mar. 02, 2022	Dec. 31, 2022	Dec. 31, 2021
Equity issued		$ 1,239,818	$ 0
Next Green Wave Holdings Inc.(“NGW”) [Member]
Cash	$ 14,788
Business Combination, Consideration Transferred	57,574,938
Next Green Wave Holdings Inc.(“NGW”) [Member] | Common Stock [Member]
Equity issued	56,320,332
Next Green Wave Holdings Inc.(“NGW”) [Member] | Options [Member]
Equity issued	$ 1,239,818

Note 7 - Intangible Assets - _2

Note 7 - Intangible Assets - Summary of Allocation of Consideration Exchanged (Details) (Parentheticals) - shares		12 Months Ended
	Mar. 02, 2022	Dec. 31, 2022	Dec. 31, 2021
Shares Issued on Acquisition (in shares)		21,361,002	0
Next Green Wave Holdings Inc.(“NGW”) [Member] | Common Stock [Member]
Shares Issued on Acquisition (in shares)	21,361,002
Next Green Wave Holdings Inc.(“NGW”) [Member] | Options [Member]
Options granted (in shares)	1,106,925

Note 7 - Intangible Assets - _3

Note 7 - Intangible Assets - Schedule of Assets and Liabilities Acquired (Details) - Next Green Wave Holdings Inc.(“NGW”) [Member]	Mar. 02, 2022 USD ($)
Cash	$ 1,493,922
Inventory	3,077,367
Accounts Receivable	1,374,142
Property, plant and equipment	16,229,350
Intangible assets	13,180,000
Goodwill	25,802,688
Accounts Payable and Accrued Liabilities	(233,158)
Income taxes payable	(125,445)
Deferred tax liability	(3,223,928)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net	$ 57,574,938

Note 7 - Intangible Assets- Pro

Note 7 - Intangible Assets- Pro Forma Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue, net of discounts	$ 104,574,377	$ 119,493,435
Gross Profit	47,974,754	66,007,977
Comprehensive income (loss) for the year - Restated (Note 21)	(59,545,719)	(22,462,843)
Pro Forma [Member]
Revenue, net of discounts	105,445,028	135,424,542
Gross Profit	47,843,054	72,338,358
Comprehensive income (loss) for the year - Restated (Note 21)	(60,413,844)	(21,208,314)
Next Green Wave Holdings Inc.(“NGW”) [Member]
Revenue, net of discounts	870,651	15,931,107
Gross Profit	(131,700)	6,330,381
Comprehensive income (loss) for the year - Restated (Note 21)	$ (868,125)	$ 1,254,529

Note 7 - Intangible Assets - Im

Note 7 - Intangible Assets - Impairment Testing Assumptions (Details)	12 Months Ended
	Dec. 31, 2022
Years of cash flows before terminal value (Year)	6 years
Discount rate	19.25%
Terminal value multiple	5.8

Note 8 - Leases (Details Textua

Note 8 - Leases (Details Textual)		12 Months Ended
	Dec. 22, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Lessee, Operating Lease, Term of Contract, Renewal Periods		2
Operating Lease, Cost		$ 4,584,550	$ 4,437,816
Operating Lease Cost, Capitalized to Inventory		1,840,018	1,829,800
Proceeds from Lease Payment, Sales-Type and Direct Financing Leases, Investing Activity	$ 1,049,633	1,049,633	0
Sale and Leaseback Transaction, Gain (Loss), Net	$ 509,392	$ 509,392	$ 0
Sale-Leaseback Transaction, Term of Contract (Year)	15 years
Sale Leaseback Transaction, Number of Renewal Options	3
Sale Leaseback Transaction, Renewal Term (Year)	5 years
Sale Leaseback Transaction, Monthly Payment	$ 7,847
Building [Member] | Minimum [Member]
Lessee, Operating Lease, Term of Contract (Year)		7 years
Building [Member] | Maximum [Member]
Lessee, Operating Lease, Term of Contract (Year)		21 years

Note 8 - Leases - Lease Cost (D

Note 8 - Leases - Lease Cost (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating lease costs	$ 4,584,550	$ 4,437,816
Amortization of lease assets	0	44,672
Interest on lease liabilities	0	3,431
Finance lease costs	0	48,103
Short term lease expense	12,406	19,917
Total lease costs	$ 4,596,956	$ 4,505,836
Weighted average discount rate, finance lease	15%	15%
Weighted average discount rate, operating lease	15%	15%
Weighted average remaining lease term, operating lease (Year)	14 years 5 months 4 days	11 years 10 months 13 days

Note 8 - Leases - Maturity of C

Note 8 - Leases - Maturity of Contractual Undiscounted Lease Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
2022, operating lease	$ 0	$ 3,595,030
2023, operating lease	4,052,167	3,729,936
2024, operating lease	4,214,502	3,870,217
2025, operating lease	4,302,534	3,956,923
2026, operating lease	4,303,434	3,880,082
2027, operating lease	4,389,610	3,903,423
2028, operating lease	4,566,581	4,054,970
Thereafter, operating lease	53,708,289	46,179,762
Total undiscounted lease liabilities, operating lease	79,537,117	73,170,343
Interest on lease liabilities, operating lease	(53,224,885)	(49,612,758)
Total present value of minimum lease payments, operating lease	26,312,232	23,557,585
Lease liability - current portion, operating lease	(479,161)	(423,573)
Lease liability, operating lease	$ 25,833,071	$ 23,134,012

Note 9 - Notes Payable - Notes

Note 9 - Notes Payable - Notes Payable to Non-related Parties (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Promissory note	$ 884,000	$ 884,000
Less current portion	(884,000)	(884,000)
Promissory note dated November 4, 2015 [Member]
Promissory note	$ 884,000	884,000
Next 12 months Promissory Note		$ 884,000

Note 9 - Notes Payable - Note_2

Note 9 - Notes Payable - Notes Payable to Non-related Parties (Details) (Parentheticals)	Dec. 31, 2022	Dec. 31, 2021
Promissory note dated November 4, 2015 [Member]
Interest rate	5%	5%

Note 10 - Share Capital (Detail

Note 10 - Share Capital (Details Textual)				12 Months Ended
	May 06, 2021 shares	Feb. 02, 2021 USD ($) shares	Feb. 02, 2021 CAD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2022 CAD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2021 CAD ($) $ / shares shares	Feb. 02, 2021 $ / shares	Dec. 31, 2020 $ / shares shares
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures, Total (in shares)				81,084	81,084	3,126,534	3,126,534
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)				97,325	97,325	121,336	121,336
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price (in CAD per share) | $ / shares					$ 1.31		$ 0.91
Proceeds from Stock Options Exercised				$ 97,980	$ 127,496	$ 86,216	$ 108,987
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in CAD per share) | $ / shares							$ 0.75
Share-Based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in CAD per share) | $ / shares							$ 1.55
Stock Issued During Period, Shares, Exercise of Warrants (in shares)				242,700	242,700	3,772,640	3,772,640
Class of Warrant or Right, Exercised During Period (in shares)				242,700	242,700	3,772,640	3,772,640
Proceeds from Warrant Exercises				$ 1,044,258	$ 1,407,660	$ 14,093,793	$ 17,848,084
Class of Warrant or Right, Exercise Price of Warrants or Rights (in CAD per share) | $ / shares				$ 8.88		$ 7.46			$ 4.98
Class of Warrant or Right, Issued During Period (in shares)				0	0	5,522,301	5,522,301
Payments of Stock Issuance Costs | $				$ 0		$ 3,494,930
Common Stock, Shares, Outstanding, Ending Balance (in shares)				220,470,061		198,687,950			126,573,250
Common Class A [Member]
Common Stock, Shares, Outstanding, Ending Balance (in shares)				0		0			55,232,940
Conversion of Common Class A to Common Stock [Member]
Conversion of Stock, Shares Issued (in shares)	55,232,940
Conversion of Stock, Shares Converted (in shares)	55,232,940
Geographic Concentration Risk [Member] | Common Voting Shares [Member] | UNITED STATES
Concentration Risk, Percentage				50%	50%
Geographic Concentration Risk [Member] | Assets, Total [Member] | UNITED STATES
Concentration Risk, Percentage				50%	50%
February 2, 2021 Financing [Member]
Proceeds from Issuance or Sale of Equity, Total		$ 53,852,980	$ 69,028,750
Equity Issued, Price Per Unit (in CAD per share) | $ / shares			$ 7
Equity Offering, Number of Units Issued (in shares)		9,861,250	9,861,250
Number of Shares Per Unit Issued (in shares)		1	1
Number of Warrants Per Unit (in shares)		0.5	0.5
Payments of Stock Issuance Costs | $		$ 3,494,930
Deferred Offering Costs | $		$ 4,791,100
February 2, 2021 Financing [Member] | Warrants Issued with Financing [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)		1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in CAD per share) | $ / shares								$ 9
Warrants and Rights Outstanding, Term (Month)		24 months
February 2, 2021 Financing [Member] | Broker Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)		1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in CAD per share) | $ / shares								$ 7
Warrants and Rights Outstanding, Term (Month)		24 months
Class of Warrant or Right, Issued During Period (in shares)		591,676	591,676
Deferred Offering Costs | $		$ 1,296,170

Note 10 - Share Capital - Numbe

Note 10 - Share Capital - Number of Common Shares (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance at January 1 (in shares)	198,687,950	126,573,250
Shares Issued on Settlement of RSUs (in shares)	81,084	3,126,534
Shares issued on exercise of options (in shares)	97,325	121,336
Shares issued on exercise of warrants (in shares)	242,700	3,772,640
Shares Issued on Conversion of Class A Shares (in shares)	0	55,232,940
Shares Issued on Acquisition (in shares)	21,361,002	0
Balance at December 31 (in shares)	220,470,061	198,687,950
February 2, 2021 Financing [Member]
Shares Issued on Bought Deal Financings, net (in shares)	0	9,861,250

Note 10 - Share Capital - Net P

Note 10 - Share Capital - Net Proceeds on Financing (Details) - Feb. 02, 2021 - February 2, 2021 Financing [Member]	USD ($)	CAD ($)
Common shares (APIC)	$ 50,967,999
Issuance Costs	(4,791,100)
Warrant liability (Note 11)	2,884,981
Total	53,852,980	$ 69,028,750
Common Stock [Member]
Issuance Costs	(4,534,434)
Warrants [Member]
Issuance Costs	$ (256,666)

Note 10 - Share Capital - Class

Note 10 - Share Capital - Class A Shares Outstanding (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance at January 1 (in shares)	198,687,950	126,573,250
Conversion of Class A Shares to Common (in shares)	0	(55,232,940)
Balance at December 31 (in shares)	220,470,061	198,687,950
Common Class A [Member]
Balance at January 1 (in shares)	0	55,232,940
Conversion of Class A Shares to Common (in shares)	0	(55,232,940)
Balance at December 31 (in shares)	0	0

Note 11 - Warrants - Summary of

Note 11 - Warrants - Summary of Fair Value of Warrant Liability (Details) - Warrants [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Opening balance as at January 1	$ 7,206,049	$ 13,204,211
Additions	0	2,884,981
Exercises	0	(8,976,258)
Foreign exchange	(10,117)	100,635
Change in fair value	(7,177,805)	(7,520)
Closing balance as at December 31	$ 18,127	$ 7,206,049

Note 11 - Warrants - Summary _2

Note 11 - Warrants - Summary of the Number of Warrants Outstanding (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance - beginning of year, warrants (in shares)	8,861,951	7,158,337
Balance - beginning of year, weighted average exercise price (in dollars per share)	$ 7.46	$ 4.98
Issued, warrants (in shares)	0	5,522,301
Issued, weighted average exercise price (in dollars per share)	$ 0	$ 8.79
Exercised, warrants (in shares)	(242,700)	(3,772,640)
Exercised, weighted average exercise price (in dollars per share)	$ 5.8	$ 4.73
Expired, warrants (in shares)	(3,412,788)	(46,047)
Expired, weighted average exercise price (in dollars per share)	$ 5.41	$ 3.75
Balance - end of year, warrants (in shares)	5,206,463	8,861,951
Balance - end of year, weighted average exercise price (in dollars per share)	$ 8.88	$ 7.46

Note 11 - Warrants - Assets and

Note 11 - Warrants - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Warrant liability	$ (18,127)	$ (7,206,049)
Fair Value, Inputs, Level 1 [Member]
Warrant liability	(18,127)	(7,206,049)
Fair Value, Inputs, Level 3 [Member]
Warrant liability	$ 0	$ 0

Note 12 - Share-based Compens_3

Note 12 - Share-based Compensation (Details Textual)				12 Months Ended
	Mar. 02, 2022 USD ($) shares	Jun. 10, 2021 $ / shares shares	Apr. 19, 2021 $ / shares shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)				1,106,925	0
Share-Based Payment Arrangement, Expense | $				$ 7,459,267	$ 15,576,643
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable | $				$ 1,239,818	$ 0
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures, Total (in shares)				81,084	3,126,534
Next Green Wave Holdings Inc.(“NGW”) [Member] | Options [Member]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable | $	$ 1,239,818
Share-Based Payment Arrangement, Option [Member] | Next Green Wave Holdings Inc.(“NGW”) [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	1,106,925
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)				0	4,086,178
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Exercised (in shares)				81,084	3,126,534
The Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)				0	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value | $				$ 0	$ 274,611
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value | $				0	238,010
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Intrinsic Value | $				$ 0	238,010
The Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Percentage of Outstanding Stock Maximum				10%
Share-Based Payment Arrangement, Expense | $				$ 0	3,104
The Plan [Member] | Share-Based Payment Arrangement, Option [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)				5 years
The RSU Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Percentage of Outstanding Stock Maximum				10%
Share-Based Payment Arrangement, Expense | $				$ 7,459,267	$ 15,573,539
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)				0
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures, Total (in shares)				81,084	3,126,534
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Exercised (in shares)				81,084	3,126,534
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)				45,917
The RSU Plan [Member] | Restricted Stock Units (RSUs) [Member] | Officers, Directors, and Employees [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)			4,082,474
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in CAD per share) | $ / shares			$ 8.12
The RSU Plan [Member] | Restricted Stock Units (RSUs) [Member] | Consultant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)		3,704
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in CAD per share) | $ / shares		$ 8.51

Note 12 - Share-based Compens_4

Note 12 - Share-based Compensation - Summary of Stock Options Outstanding (Details)	Dec. 31, 2022 $ / shares shares	Dec. 31, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares	Dec. 31, 2020 $ / shares shares
Exercise price (in CAD per share) | $ / shares		$ 2.34	$ 2.01	$ 1.52
Outstanding (in shares)	792,518	792,518	169,168	293,838
Exercisable (in shares)	792,518	792,518	169,168
Expires November 21, 2024 [Member]
Exercise price (in CAD per share) | $ / shares		$ 1.31
Outstanding (in shares)	185,203	185,203	0
Exercisable (in shares)	185,203	185,203	0
Expires February 27 ,2025 [Member]
Exercise price (in CAD per share) | $ / shares	$ 1.31
Outstanding (in shares)	51,525	51,525	0
Exercisable (in shares)	51,525	51,525	0
Expires December 15, 2025 [Member]
Exercise price (in CAD per share) | $ / shares		$ 3.06
Outstanding (in shares)	269,075	269,075	0
Exercisable (in shares)	269,075	269,075	0
Expires in September 30, 2026 [Member]
Exercise price (in CAD per share) | $ / shares		$ 4.37
Outstanding (in shares)	120,222	120,222	0
Exercisable (in shares)	120,222	120,222	0
Expires in July 6, 2025 [Member]
Exercise price (in CAD per share) | $ / shares		$ 1.31
Outstanding (in shares)	97,325	97,325
Exercisable (in shares)	97,325	97,325
Expires July 4, 2022 [Member]
Exercise price (in CAD per share) | $ / shares		$ 2.65
Outstanding (in shares)	0	0	100,000
Exercisable (in shares)	0	0	100,000
Expires June 11, 2023 [Member]
Exercise price (in CAD per share) | $ / shares	$ 0.8
Outstanding (in shares)	61,668	61,668	61,668
Exercisable (in shares)	61,668	61,668	61,668
Expires June 30, 2024 [Member]
Exercise price (in CAD per share) | $ / shares	$ 2.6
Outstanding (in shares)	7,500	7,500	7,500
Exercisable (in shares)	7,500	7,500	7,500

Note 12 - Share-based Compens_5

Note 12 - Share-based Compensation - Assumptions (Details) - Share-Based Payment Arrangement, Option [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share price (in dollars per share)	$ 3.34	$ 0
Risk-free rate	1.12%	0%
Expected dividend yield	0%	0%
Expected volatility	69.67%	0%
Option life in years (Year)	1 year 2 months 12 days

Note 12 - Share-based Compens_6

Note 12 - Share-based Compensation - Options Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Exercise price (in CAD per share)	$ 2.34	$ 2.01
Weighted average remaining life in years of outstanding options: (Year)	2 years 6 months 3 days	11 months 8 days
Balance - beginning of year, options (in shares)	169,168	293,838
Balance - beginning of year, weighted average exercise price (in CAD per share)	$ 2.01	$ 1.52
Issued, options (in shares)	1,106,925	0
Issued, weighted average exercise price (in CAD per share)	$ 2.58	$ 0
Exercised, options (in shares)	(97,325)	(121,336)
Exercised, weighted average exercise price (in CAD per share)	$ 1.31	$ 0.91
Expired, options (in shares)	(386,250)	(3,334)
Expired, weighted average exercise price (in CAD per share)	$ 3.11	$ 0.8
Forfeited, options (in shares)	0	0
Forfeited, weighted average exercise price (in CAD per share)	$ 0	$ 0
Balance - end of year, options (in shares)	792,518	169,168
Balance - end of year, weighted average exercise price (in CAD per share)	$ 2.34	$ 2.01

Note 12 - Share-based Compens_7

Note 12 - Share-based Compensation - Summary of RSUs Outstanding (Details) - Restricted Stock Units (RSUs) [Member] - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance - beginning of year (in shares)	2,591,929	1,764,250
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)	0	4,086,178
Exercised (in shares)	(81,084)	(3,126,534)
Expired (in shares)	(45,917)	(131,965)
Balance - end of year (in shares)	2,464,928	2,591,929

Note 13 - Loss Per Share (Detai

Note 13 - Loss Per Share (Details Textual) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	8,463,909	11,623,051

Note 13 - Loss Per Share - Sche

Note 13 - Loss Per Share - Schedule of Loss Per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loss available to common shareholders	$ (59,545,719)	$ (22,462,843)
Basic and diluted (in shares)	216,586,621	195,126,972
Basic and diluted loss per share (in dollars per share)	$ (0.27)	$ (0.12)

Note 14 - Income Taxes (Details

Note 14 - Income Taxes (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Domestic Tax Authority [Member] | Canada Revenue Agency [Member]
Operating Loss Carryforwards	$ 29,518,011	$ 19,139,273
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Operating Loss Carryforwards	60,454,476	49,079,058
State and Local Jurisdiction [Member] | California Franchise Tax Board [Member]
Operating Loss Carryforwards	$ 10,626,327	$ 6,529,220

Note 14 - Income Taxes - Compon

Note 14 - Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current tax expense (recovery)
Current period	$ 10,672,538	$ 13,954,784
Deferred tax expense (recovery)
Origination and reversal of timing differences	(5,492,926)	(4,376,359)
Change in unrecognized temporary differences	3,572,749	3,900,133
Income Tax Expense (Benefit)	$ 8,752,361	$ 13,478,558

Note 14 - Income Taxes - Reconc

Note 14 - Income Taxes - Reconciliation of Income Tax Provision (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loss Before Provision for Income Taxes	$ (50,793,358)	$ (8,984,285)
Statutory income tax rate	21%	21%
Income tax expense at statutory rate	$ (10,666,605)	$ (1,886,700)
Change in fair value of warrant liability	(1,507,339)	(1,579)
Other non-taxable amounts	16,761,004	12,650,117
Change in valuation allowance	3,572,749	3,900,133
Difference in rates	(362,832)	(1,159,859)
Other	955,384	(23,554)
Income Tax Expense (Benefit)	$ 8,752,361	$ 13,478,558

Note 14 - Income Taxes - Deferr

Note 14 - Income Taxes - Deferred Tax Assets (Liabilities) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Loss carryforwards	$ 11,769,754	$ 9,094,791
Share issue costs	834,063	1,489,956
Stock compensation	2,203,368	657,647
Exchange rate difference on monetary assets	709,938	715,299
Accrued expenses	343,416	139,999
Property and equipment	(1,842,051)	(1,578,803)
Licenses	(1,774,379)	(543,779)
Deferred tax assets (liabilities)	12,244,109	9,975,111
Valuation allowance	(13,385,056)	(9,812,307)
Net deferred tax liability	$ (1,140,947)
Net deferred tax assets		$ 162,804

Note 15 - General and Adminis_3

Note 15 - General and Administrative - Schedule of General and Administrative Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Salaries and wages	$ 15,231,997	$ 21,902,505
Share-Based Payment Arrangement, Expense	7,459,267	15,576,643
Executive compensation	3,008,508	2,039,174
Licenses and permits	2,900,282	3,217,834
Payroll taxes and benefits	4,124,049	3,953,034
Supplies and office expenses	1,480,108	3,638,097
Subcontractors	2,589,933	3,500,330
Professional fees (legal, audit and other)	6,524,583	5,015,903
Miscellaneous general and administrative expenses	6,076,773	1,084,836
General and Administrative Expense	$ 49,395,500	$ 59,928,356

Note 16 - Supplemental Cash F_3

Note 16 - Supplemental Cash Flow Information - Schedule of Supplemental Cash Flow Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
HST Receivable	$ (79,012)	$ (56,787)
Accounts Receivable	1,342,487	(722,467)
Inventory	4,297,897	(7,305,529)
Prepaid Expenses and Other Assets	167,130	(1,780,041)
Long-term Deposits and Other Assets	199,334	(7,436)
Deferred Tax Assets	(183,453)	(162,804)
Accounts Payable	127,789	1,578,349
Accrued Expenses	826,664	4,187,906
Income Taxes Payable	1,574,807	(320,268)
Increase (Decrease) in Operating Capital	8,273,643	(4,589,077)
Interest	3,720,587	4,485,447
Income Taxes	7,925,000	13,000,000
Non-cash Financing and Investing Activities
Shares issued in business combination	56,320,332	0
Equity issued	1,239,818	0
Lease additions	2,972,252	867,559
Lease terminations	371,381	0
Fixed Asset Amounts in Accounts Payable	0	363,077
Warrant liability reclassified to APIC on settlement	0	6,347,946
Reclassification of long term lease liabilities to current	$ 55,588	$ 216,180

Note 17 - Related Party Trans_2

Note 17 - Related Party Transactions and Balances (Details Textual)	12 Months Ended
	Dec. 31, 2022 USD ($) ft²	Dec. 31, 2021 USD ($)
Revenues	$ 104,574,377	$ 119,493,435
CoCEO [Member]
Payments for Rent	183,914
Marketing Expense		450,692
Executive Officer [Member] | Storage Space [Member]
Revenues	$ 5,968	171,895
Office Building [Member]
Area of Real Estate Property (Square Foot) | ft²	2,000
Office Building [Member] | CoCEO [Member]
Payments for Rent	$ 6,010	16,027
Cultivation Facility [Member] | CoCEO [Member]
Payments for Rent	$ 0	$ 301,894

Note 18 - Commitments and Con_2

Note 18 - Commitments and Contingencies (Details Textual) Pure in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021
Loss Contingency, Pending Claims, Number	0	0
Capital Addition Purchase Commitments [Member]
Long-Term Purchase Commitment, Amount	$ 0

Note 19 - Risks (Details Textua

Note 19 - Risks (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Cash	$ 1,172,859	$ 165,943
Sensitivity Analysis of Foreign Currency, Impact of 10 Percent Adverse Change in Conversion Rate	$ 117,286

Note 20 - Subsequent Events (De

Note 20 - Subsequent Events (Details Textual) - USD ($)			12 Months Ended
	Feb. 07, 2023	Feb. 03, 2023	Dec. 31, 2022	Dec. 31, 2021
Payments to Acquire Property, Plant, and Equipment, Total			$ 16,674,704	$ 25,909,880
Subsequent Event [Member]
Payments to Acquire Property, Plant, and Equipment, Total		$ 2,183,000
Subsequent Event [Member] | Planet 13 Illinois, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51%
Payments to Acquire Businesses, Gross	$ 866,250
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	1,063,377

Note 21 - Restatement of Prev_3

Note 21 - Restatement of Previously Issued Consolidated Financial Statements (Details Textual) - Forecast [Member] - Misappropriation By El Capitan [Member] - USD ($)			1 Months Ended
	Jan. 31, 2024	Jan. 22, 2024	Nov. 30, 2023	Jan. 25, 2024	Sep. 21, 2023
Restricted Cash	$ 2,000,000				$ 5,400,000
Restricted Cash, Released	$ 3,400,000
Loss Contingency, Damages Sought, Value			$ 16,283,225
Loss Contingency, Estimate of Possible Loss				$ 22,000,000
El Capitan Lawsuit [Member]
Loss Contingency, Damages Sought, Value		$ 16,500,000	$ 16,500,000

Note 21 - Restatement of Prev_4

Note 21 - Restatement of Previously Issued Consolidated Financial Statements - Consolidated Balance Sheet (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash	$ 38,789,604	$ 58,586,952
Current Assets	56,931,632	78,005,973
Total Assets	220,062,663	213,806,905
Deficit	(134,701,804)	(75,156,085)
Total Shareholders’ Equity	177,321,555	170,705,619	$ 106,705,814
Total Liabilities and Shareholders’ Equity	220,062,663	213,806,905
Previously Reported [Member]
Cash	52,356,914	61,588,843
Current Assets	70,498,942	81,007,864
Total Assets	233,629,973	216,808,796
Deficit	(121,134,494)	(72,154,194)
Total Shareholders’ Equity	190,888,865	173,707,510
Total Liabilities and Shareholders’ Equity	233,629,973	216,808,796
Revision of Prior Period, Adjustment [Member]
Cash	(13,567,310)	(3,001,891)
Current Assets	(13,567,310)	(3,001,891)
Total Assets	(13,567,310)	(3,001,891)
Deficit	(13,567,310)	(3,001,891)
Total Shareholders’ Equity	(13,567,310)	(3,001,891)
Total Liabilities and Shareholders’ Equity	$ (13,567,310)	$ (3,001,891)

Note 21 - Restatement of Prev_5

Note 21 - Restatement of Previously Issued Consolidated Financial Statements - Consolidated Statement of Operations and Comprehensive Loss (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Interest Income (Expense), Net	$ 189,473	$ (18,875)
Provision for Misappropriated Funds	(10,300,000)	(3,000,000)
Total Other Income (Expense)	(2,035,829)	(1,151,043)
Loss Before Provision for Income Taxes	(50,793,358)	(8,984,285)
Net Loss and Comprehensive Loss	$ (59,545,719)	$ (22,462,843)
Basic and diluted loss per share (in dollars per share)	$ (0.27)	$ (0.12)
Previously Reported [Member]
Interest Income (Expense), Net	$ 454,892	$ (16,984)
Provision for Misappropriated Funds	0	0
Total Other Income (Expense)	8,529,590	1,850,848
Loss Before Provision for Income Taxes	(40,227,939)	(5,982,394)
Net Loss and Comprehensive Loss	$ (48,980,300)	$ (19,460,952)
Basic and diluted loss per share (in dollars per share)	$ (0.23)	$ (0.1)
Revision of Prior Period, Adjustment [Member]
Interest Income (Expense), Net	$ (265,419)	$ (1,891)
Provision for Misappropriated Funds	(10,300,000)	(3,000,000)
Total Other Income (Expense)	(10,565,419)	(3,001,891)
Loss Before Provision for Income Taxes	(10,565,419)	(3,001,891)
Net Loss and Comprehensive Loss	$ (10,565,419)	$ (3,001,891)
Basic and diluted loss per share (in dollars per share)	$ (0.04)	$ (0.02)

Note 21 - Restatement of Prev_6

Note 21 - Restatement of Previously Issued Consolidated Financial Statements - Consolidated Statements of Cash Flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net Loss and Comprehensive Loss	$ (59,545,719)	$ (22,462,843)
Total Operating	(6,763,649)	(3,381,774)
Net Change in Cash During the Year	(19,797,348)	(20,413,898)
Cash End of Year	38,789,604	58,586,952
Beginning of Year	58,586,952	79,000,850
End of Year	38,789,604	58,586,952
Previously Reported [Member]
Net Loss and Comprehensive Loss	(48,980,300)	(19,460,952)
Total Operating	3,801,770	(379,883)
Net Change in Cash During the Year	(9,231,929)	(17,412,007)
Cash End of Year	52,356,914	61,588,843
Beginning of Year	61,588,843
End of Year	52,356,914	61,588,843
Revision of Prior Period, Adjustment [Member]
Net Loss and Comprehensive Loss	(10,565,419)	(3,001,891)
Total Operating	(10,565,419)	(3,001,891)
Net Change in Cash During the Year	(10,565,419)	(3,001,891)
Cash End of Year	(13,567,310)	(3,001,891)
Beginning of Year	(3,001,891)
End of Year	$ (13,567,310)	$ (3,001,891)