Clever Leaves (CLVR) POS AM 25 May 21 Prospectus update (post-effective amendment) Financial data

Document And Entity Information

Document And Entity Information	Mar. 31, 2021
Document Information Line Items
Entity Registrant Name	Clever Leaves Holdings Inc.
Document Type	POS AM
Amendment Flag	false
Entity Central Index Key	0001819615
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2021
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	A1

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Position - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current:
Cash and cash equivalents	$ 68,724	$ 79,107	$ 12,044
Restricted cash	451	353	1,154
Accounts receivable, net	1,737	1,676	526
Prepaids, advances and other	3,334	3,174	3,284
Other receivables	1,552	1,306	1,076
Inventories, net	11,555	10,190	5,416
Total current assets	87,353	95,806	23,500
Investment – Lift & Co			376
Investment – Cansativa	1,542	1,553	1,701
Property, plant and equipment, net of accumulated depreciation of $3,915 and $3,356 for the three months ended March 31, 2021 and December 31, 2020, respectively	27,336	25,680	24,374
Intangible assets, net	23,889	24,279	25,510
Goodwill	18,508	18,508	20,190
Other non-current assets	59	52	66
Total Assets	158,687	165,878	95,717
Current:
Accounts payable	3,430	4,429	3,373
Accrued expenses and other current liabilities	3,447	4,865	2,723
Warrant liability	23,912	19,061
Deferred revenue	218	870
Total current liabilities	31,007	29,225	6,096
Convertible notes	27,266	27,142	26,566
Loans and borrowings	7,924	6,701	7,162
Deferred revenue	1,782	1,167
Deferred tax liabilities	5,700	5,700	5,700
Other long-term liabilities	563	693
Total Liabilities	74,242	70,628	45,524
Shareholders’ equity
Contingencies and commitments
Shareholders’ equity
Common shares, without par value, unlimited shares authorized: 25,583,588 and 24,883,024 shares issued and outstanding as of March 31, 2021 and December 31, 2020, respectively
Preferred shares, without par value, unlimited shares authorized, nil shares issued and outstanding for each of March 31, 2021 and December 31, 2020
Additional paid-in capital	167,224	164,264	77,431
Accumulated deficit	(82,779)	(69,014)	(31,933)
Total equity attributable to shareholders	84,445	95,250	45,498
Non-controlling interest			4,695
Total shareholders’ equity	84,445	95,250	50,193
Total liabilities and shareholders’ equity	$ 158,687	$ 165,878	$ 95,717

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Financial Position (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Property, plant and equipment, accumulated depreciation (in Dollars)	$ 3,915	$ 3,356	$ 997
Common stock, shares issued	25,583,588	24,883,024	8,304,030
Common stock, shares outstanding	25,583,588	24,883,024	8,304,030
Preferred stock, shares issued
Preferred stock, shares outstanding

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020		Dec. 31, 2019
Income Statement [Abstract]
Revenue	$ 3,477	$ 2,914	$ 12,117		$ 7,834
Cost of sales	(1,246)	(753)	(4,704)		(4,732)
Gross profit	2,231	2,161	7,413		3,102
Expenses
General and administrative	8,742	8,120	29,828		34,979
Sales and marketing	678	1,181	2,577		3,183
Goodwill impairment		1,682	1,682			[1]
Depreciation and amortization	579	352	1,854		1,480
Total expenses	9,999	11,335	35,941		39,642
Loss from operations	(7,768)	(9,174)	(28,528)		(36,540)
Other Expense (Income), Net
Interest expense, net	978	836	4,455		2,684
Loss on remeasurement of warrant liability	4,851		(10,780)	[2]
Loss on investments		161	464		756
Loss on debt extinguishment			2,360		3,374
Loss on fair value of derivative instrument		13	657		421
Foreign exchange loss	759	48	491		1,575
Other (income) expenses, net	(602)	(57)	(284)		534
Total other expense, net	5,986	1,001	(2,637)		9,344
Loss before income taxes	(13,754)	(10,175)	(25,891)		(45,884)
Incomes taxes				[3]
Equity investment share of loss	11	11	4		96
Net loss	(13,765)	(10,186)	(25,895)	[2],[3],[4]	(45,980)	[1],[5]
Net loss attributable to non-controlling interest		(904)		[2]	(6,450)
Net loss attributable to Clever Leaves Holdings Inc. common shareholders	$ (13,765)	$ (9,282)	$ (25,895)		$ (39,530)
Net loss per share attributable to Clever Leaves Holdings Inc. common shareholders – basic and diluted (in Dollars per share)	$ (0.55)	$ (1.23)	$ (3.34)	[2]	$ (5.06)
Weighted-average common shares outstanding – basic and diluted (in Shares)	25,030,080	8,304,030	10,815,580	[2]	7,814,796
[1]	See Note 3. for information on the restatement adjustment as of December 31, 2020 and on the reclassification adjustment as of December 31, 2019.
[2]	See Note 3. for information on the restatement adjustment as of December 31, 2020.
[3]	Following the SEC statement in April 2021, the Company determined that the private warrants should be classified as a liability. Refer to Note 3. for more information and the impact on the Company’s financial statements.
[4]	Loss before income taxes of $25,891 plus loss from equity investment of $4.
[5]	Loss before income taxes of $45,884 plus loss from equity investment of $96.

Consolidated Statements of Shar

Consolidated Statements of Shareholders’ Equity (Unaudited) - USD ($) $ in Thousands		Common Share		Preferred Shares		Additional Paid-in Capital	Retained Earnings/(Deficit)	Accumulated Deficit Other Comprehensive Income	Attributable to Non- controlling Interest	Total
Balance, at Dec. 31, 2018		$ 2				$ 22,117	$ 6,407	$ 1,191	$ 12,896	$ 42,613
Balance, (in Shares) at Dec. 31, 2018		19,221,609
Retroactive application of recapitalization		$ (2)				2
Retroactive application of recapitalization (in Shares)		(12,901,544)
Balance, at Dec. 31, 2018						22,119	6,407	1,191	12,896	42,613
Balance, (in Shares) at Dec. 31, 2018		6,320,065
Conversion of Series C convertible debentures						22,364				22,364
Conversion of Series C convertible debentures (in Shares)		837,345
Class C preferred stock issuance						28,824				28,824
Class C preferred stock issuance (in Shares)		1,131,824
Stock-based compensation expenses						1,522				1,522
Stock option exercise						132				132
Stock option exercise (in Shares)		14,796
Investment in subsidiaries						1,752			(1,752)
Issuance of Rock Cliff Capital warrants						717				717
Other comprehensive income							1,191	(1,191)
Net loss							(39,530)		(6,450)	(45,980)	[1],[2]
Balance, at Dec. 31, 2019						77,431	(31,933)		4,695	50,193
Balance, (in Shares) at Dec. 31, 2019		8,304,030
Balance, at Dec. 31, 2019		$ 2		$ 1		77,428	(31,933)		4,695	50,193
Balance, (in Shares) at Dec. 31, 2019		19,266,609		5,988,957
Retroactive application of recapitalization		$ (2)		$ (1)		3
Retroactive application of recapitalization (in Shares)		(10,962,579)		(5,988,957)
Stock-based compensation expenses						416				416
Net loss							(9,282)		(904)	(10,186)
Balance, at Mar. 31, 2020						77,847	(41,215)		3,791	40,423
Balance, (in Shares) at Mar. 31, 2020		8,304,030
Balance, at Dec. 31, 2019		$ 2		$ 1		77,428	(31,933)		4,695	50,193
Balance, (in Shares) at Dec. 31, 2019		19,266,609		5,988,957
Retroactive application of recapitalization		$ (2)		$ (1)		3
Retroactive application of recapitalization (in Shares)		(10,962,579)		(5,988,957)
Balance, at Dec. 31, 2019						77,431	(31,933)		4,695	50,193
Balance, (in Shares) at Dec. 31, 2019		8,304,030
Stock issuances, Class D preferred shares						18,087				18,087
Stock issuances, Class D preferred shares (in Shares)		2,574,374
Stock-based compensation expenses						1,652				1,652
Purchase and cancellation of stock, Class C preferred shares						(6,250)				(6,250)
Purchase and cancellation of stock, Class C preferred shares (in Shares)		(233,788)
Stock option exercise						20				20
Stock option exercise (in Shares)		88,707
Issuance of common shares upon vesting of RSUs
Issuance of common shares upon vesting of RSUs (in Shares)		2,989
Net loss							(25,895)			(25,895)	[3],[4],[5]
Share exchange
Share exchange (in Shares)		717,085
Conversion of Convertible Debentures						9,850				9,850
Conversion of Convertible Debentures (in Shares)		984,567
Common shares issued for exercise of warrants						3				3
Common shares issued for exercise of warrants (in Shares)		300,000
Conversion of the redeemable non-controlling interest						4,695			(4,695)
Conversion of the redeemable non-controlling interest (in Shares)		1,562,339
Business combination and PIPE financing						47,794				47,794
Business combination and PIPE financing (in Shares)		10,582,721
Accretion of Class D preferred shares to liquidation preference on automatic conversion						10,219	(10,219)
Reclassifications and other						763	(967)			(204)
Balance, at Dec. 31, 2020			[5]		[5]	164,264	(69,014)			95,250
Balance, (in Shares) at Dec. 31, 2020	[5]	24,883,024
Stock-based compensation expenses						1,550				1,550
Issuance of common shares upon vesting of RSUs
Issuance of common shares upon vesting of RSUs (in Shares)		7,713
Founders earnout shares vested
Founders earnout shares vested (in Shares)		570,212
Net loss							(13,765)			(13,765)
Common shares issued for exercise of warrants						1,410				1,410
Common shares issued for exercise of warrants (in Shares)		122,639
Balance, at Mar. 31, 2021						$ 167,224	$ (82,779)			$ 84,445
Balance, (in Shares) at Mar. 31, 2021		25,583,588
[1]	Loss before income taxes of $45,884 plus loss from equity investment of $96.
[2]	See Note 3. for information on the restatement adjustment as of December 31, 2020 and on the reclassification adjustment as of December 31, 2019.
[3]	Following the SEC statement in April 2021, the Company determined that the private warrants should be classified as a liability. Refer to Note 3. for more information and the impact on the Company’s financial statements.
[4]	Loss before income taxes of $25,891 plus loss from equity investment of $4.
[5]	See Note 3. for information on the restatement adjustment as of December 31, 2020.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands		3 Months Ended				12 Months Ended
		Mar. 31, 2021		Mar. 31, 2020		Dec. 31, 2020		Dec. 31, 2019
Statement of Cash Flows [Abstract]
Net loss		$ (13,765)		$ (10,186)		$ (25,895)	[1],[2],[3]	$ (45,980)	[4],[5]
Adjustments to reconcile to net cash provided by operating activities:
Depreciation and amortization		795		352		3,590		1,480	[5]
Loss on remeasurement of warrant liability		4,851				(10,780)			[5]
Deferred tax									[5]
Foreign exchange loss		759		61		491		1,521	[5]
Share-based compensation expense		1,550		416		1,652		1,522	[5]
Goodwill impairment				1,682		1,682			[5]
Non-cash interest expense, net		430		836		3,852		552	[5]
Loss on investment				161		319		756	[5]
Loss on equity method investment, net		11		11		148		96	[5]
Loss on debt extinguishment						2,360		3,374	[5]
Loss on derivative instruments				13		657		421	[5]
Changes in operating assets and liabilities:
Decrease in other non-current liabilities and other items		(1,002)		(862)
Increase in accounts receivable		(61)		(51)		(1,150)		(526)	[5]
(Increase) decrease in prepaid expenses		(160)		777		118		(2,809)	[5]
(Increase) decrease in other receivable		(253)		225		(230)		19	[5]
Increase in inventory		(1,365)		(1,117)		(4,774)		(1,265)	[5]
(Decrease) increase in accounts payable and other current liabilities		(2,417)		461		3,198		1,674	[5]
Increase in deferred revenue and other items						2,801		2,113	[5]
Net cash used in operating activities		(10,627)		(7,221)		(21,961)		(37,052)	[5]
Investing Activities
Business acquisition, net of cash acquired	[5]							(13,429)
Investment in Cansativa	[5]							(1,797)
Purchase of property, plant and equipment		(2,216)		(1,655)		(3,665)		(18,675)	[5]
Net cash used in investing activities		(2,216)		(1,655)		(3,665)		(33,901)	[5]
Financing Activities
Proceeds from issuance of shares, net of issuance costs						18,021		28,574	[5]
Proceeds from issuance of long term debt, net of issuance costs				16,966		9,737		34,750	[5]
Other borrowings		1,223				992			[5]
Proceeds from exercise of warrants		1,410
Purchase and cancellation of shares						(6,250)			[5]
Repayment of debt						(4,191)		(622)	[5]
Business Combination and PIPE financing, net of costs paid						73,509			[5]
Stock option exercise						20		132	[5]
Net cash provided by financing activities		2,633		16,966		91,838		62,834	[5]
Effect of exchange rate changes on cash, cash equivalents & restricted cash		(75)		(13)		50		54	[5]
Increase (decrease) in cash, cash equivalents & restricted cash		(10,285)	[6]	8,077	[6]	66,262	[7]	(8,065)	[5],[7]
Cash, cash equivalents & restricted cash, beginning of period	[7]	79,460	[6]	13,198	[5],[6]	13,198	[5],[6]	21,263	[5]
Cash, cash equivalents & restricted cash end of period	[6]	69,175		21,275		79,460	[7]	13,198	[5],[7]
Supplemental schedule of cash flow information:
Cash paid for interest		548				603		2,132	[5]
Cash paid for income taxes, net of refunds									[5]
Supplemental disclosures for non-cash activity:
Non-cash exchange of redeemable non-controlling interest						4,695			[5]
Conversion of Convertible Debentures						9,850			[5]
Non-cash paid-in-kind interest						$ 2,881			[5]
[1]	Following the SEC statement in April 2021, the Company determined that the private warrants should be classified as a liability. Refer to Note 3. for more information and the impact on the Company’s financial statements.
[2]	Loss before income taxes of $25,891 plus loss from equity investment of $4.
[3]	See Note 3. for information on the restatement adjustment as of December 31, 2020.
[4]	Loss before income taxes of $45,884 plus loss from equity investment of $96.
[5]	See Note 3. for information on the restatement adjustment as of December 31, 2020 and on the reclassification adjustment as of December 31, 2019.
[6]	These amounts include restricted cash of $451 and $18,100 as of March 31, 2021 and March 31, 2020, respectively. The March 31, 2021 restricted cash is comprised primarily of cash on deposit for certain lease arrangements. March 31, 2020 balance represents amounts on deposit from investors pending closing of the tranche 1 of the Series E financing round, as well as cash on deposit for certain lease arrangements.
[7]	These amounts include restricted cash of $353 and $1,154 as of December 31, 2020 and December 31, 2019, respectively. The December 31, 2020 restricted cash is comprised primarily of cash on deposit for certain lease arrangements. December 31, 2019 balance represents cash on deposit for payments related to the Herbal Brands acquisition, and cash on deposit for certain lease arrangements.

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Unaudited) (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Statement of Cash Flows [Abstract]
Restricted cash	$ 353	$ 1,154

CORPORATE INFORMATION

CORPORATE INFORMATION	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
CORPORATE INFORMATION	1. CORPORATE INFORMATION Clever Leaves Holdings Inc., (the “Company”) is a multi -national -based -cannabinoid The mailing address of our principal executive office is 489 Fifth Avenue, 27 th Business Combination On December -owned Clever Leaves was deemed the accounting acquirer in the Business Combination based on an analysis of the criteria outlined in Accounting Standards Codification (“ASC”) 805. This determination was primarily based on Clever Leaves’ stockholders prior to the Business Combination having a majority of the voting interests in the combined company, Clever Leaves’ operations comprising the ongoing operations of the combined company, Clever Leaves’ board of directors comprising a majority of the board of directors of the combined company, and Clever Leaves’ senior management comprising the senior management of the combined company. Accordingly, for accounting purposes, the Business Combination was treated as the equivalent of Clever Leaves’ issuing stock for the net assets of SAMA, accompanied by a recapitalization. The net assets of SAMA are stated at historical cost, with no goodwill or other intangible assets recorded. While Holdco was the legal acquirer in the Business Combination, because Clever Leaves was deemed the accounting acquirer, the historical financial statements of Clever Leaves became the historical financial statements of the combined company upon the consummation of the Business Combination. As a result, the financial statements included in this report reflect (i) the historical operating results of Clever Leaves prior to the Business Combination; (ii) the combined results of the Company and Clever Leaves following the closing of the Business Combination; (iii) the assets and liabilities of Clever Leaves’ at their historical cost; and (iv) the Company’s equity structure before and after the Business Combination. In accordance with applicable guidance, the equity structure has been restated in all comparative periods to reflect the number of shares of the Company’s common shares, issued to Clever Leaves’ shareholders in connection with the recapitalization transaction. As such, the shares and corresponding capital amounts and earnings per share related to Clever Leaves’ convertible preferred shares and Clever Leaves’ common shares prior to the Business Combination have been retroactively restated as shares reflecting the exchange ratio of 0.3288	1. CORPORATE INFORMATION Clever Leaves Holdings Inc., (the “Company”) is a multi -national -based -cannabinoid The mailing address of our principal executive office is 489 Fifth Avenue, 27 th Business Combination On December -owned Clever Leaves was deemed the accounting acquirer in the Business Combination based on an analysis of the criteria outlined in Accounting Standards Codification (“ASC”) 805. This determination was primarily based on Clever Leaves’ stockholders prior to the Business Combination having a majority of the voting interests in the combined company, Clever Leaves’ operations comprising the ongoing operations of the combined company, Clever Leaves’ board of directors comprising a majority of the board of directors of the combined company, and Clever Leaves’ senior management comprising the senior management of the combined company. Accordingly, for accounting purposes, the Business Combination was treated as the equivalent of Clever Leaves’ issuing stock for the net assets of SAMA, accompanied by a recapitalization. The net assets of SAMA are stated at historical cost, with no goodwill or other intangible assets recorded. While Holdco was the legal acquirer in the Business Combination, because Clever Leaves was deemed the accounting acquirer, the historical financial statements of Clever Leaves became the historical financial statements of the combined company upon the consummation of the Business Combination. As a result, the financial statements included in this report reflect (i) the historical operating results of Clever Leaves prior to the Business Combination; (ii) the combined results of the Company and Clever Leaves following the closing of the Business Combination; (iii) the assets and liabilities of Clever Leaves’ at their historical cost; and (iv) the Company’s equity structure before and after the Business Combination. In accordance with applicable guidance, the equity structure has been restated in all comparative periods to reflect the number of shares of the Company’s common shares, issued to Clever Leaves’ shareholders in connection with the recapitalization transaction. As such, the shares and corresponding capital amounts and earnings per share related to Clever Leaves’ convertible preferred shares and Clever Leaves’ common shares prior to the Business Combination have been retroactively restated as shares reflecting the exchange ratio of 0.3288

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
BASIS OF PRESENTATION	2. BASIS OF PRESENTATION The accompanying interim condensed consolidated financial statements (“Financial Statements”) of the Company are unaudited. These Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) for interim financial statements and accordingly, do not include all disclosures required for annual financial statements. These Financial Statements reflect all adjustments, which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. All adjustments were of a normal recurring nature. Interim period results are not necessarily indicative of results to be expected for the full year. These Financial Statements should be read in conjunction with the Company’s 2020 audited consolidated financial statements and related notes in our Annual Report on Form 10 -K -K Going Concern These consolidated financial statements have been prepared in accordance with U.S. GAAP, which assumes that the Company will be able to meet its obligations and continue its operations for the next twelve months. As shown in the accompanying consolidated financial statements, the Company had an accumulated deficit as of March 31, 2021, as well as operating losses and negative cash flows from operations since inception and expects to continue to incur net losses for the foreseeable future until such time that it can generate significant revenues from the sale of its available inventories. The Company’s management believes that the Company’s current cash position, following the consummation of the Business Combination, and management’s plans to continue similar operations with increased marketing, which the Company believes will result in increased revenue and an improvement in net income, will satisfy the Company’s estimated liquidity needs during the twelve months from the issuance of the consolidated financial statements. Impact of COVID-19 Pandemic The Company expects its operations to continue to be affected by the ongoing outbreak of the 2019 coronavirus disease (“COVID -19 -19 -essential Governments and central banks have responded with monetary and fiscal interventions to stabilize economic conditions and the Company has taken steps to obtain financial assistance made available from jurisdictional governments, however the Company expects its 2021 financial performance to continue to be impacted and result in a delay of certain of its go -to-market The duration and impact of the COVID -19 We continue to monitor closely the impact of COVID -19 -production -critical effect. In addition, since our non -production -quarantines Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company and its consolidated subsidiaries. The following table provides a summary of the Company’s subsidiaries and respective ownership percentage at March 31, 2021: Subsidiaries Jurisdiction of incorporation Ownership Clever Leaves US, Inc. Delaware, United States 100% NS US Holdings, Inc. Delaware, United States 100% Herbal Brands, Inc. Delaware, United States 100% 1255096 B.C. Ltd. (“Newco”) British Columbia, Canada 100% Northern Swan International, Inc. (“NSI”) British Columbia, Canada 100% Northern Swan Management, Inc. British Columbia, Canada 100% Northern Swan Deutschland Holdings, Inc. British Columbia, Canada 100% Northern Swan Portugal Holdings, Inc. British Columbia, Canada 100% Clever Leaves Portugal Unipessoal LDA Portugal 100% Clever Leaves II Portugal Cultivation SA Portugal 100% Northern Swan Europe, Inc. British Columbia, Canada 100% Nordschwan Holdings, Inc. British Columbia, Canada 100% Clever Leaves Germany GmbH Frankfurt, Germany 100% NS Herbal Brands International, Inc. British Columbia, Canada 100% Herbal Brands, Ltd. London, United Kingdom 100% Clever Leaves International, Inc. British Columbia, Canada 100% Eagle Canada Holdings, Inc. (“Eagle Canada”) British Columbia, Canada 100% Ecomedics S.A.S. (“Ecomedics”) Bogota, Colombia 100% Clever Leaves UK Limited London, United Kingdom 100% The financial statements of the subsidiaries are prepared for the same reporting period as the parent company. All intra -group -group	2. BASIS OF PRESENTATION The accompanying consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission. Going Concern These consolidated financial statements have been prepared in accordance with U.S. GAAP, which assumes that the Company will be able to meet its obligations and continue its operations for the next twelve months. As shown in the accompanying consolidated financial statements, the Company had an accumulated deficit as of December The Company’s management believes that the Company’s current cash position, following the consummation of the Business Combination, and management’s plans to continue similar operations with increased marketing, which the Company believes will result in increased revenue and an improvement in net income, will satisfy the Company’s estimated liquidity needs during the twelve months from the issuance of the consolidated financial statements. At the time of issuance of these consolidated financial statements, the previously reported going concern has been alleviated based on the reasons above, and management does not have substantial doubt of the Company’s ability to continue as a going concern. Impact of COVID-19 Pandemic The Company expects its operations to continue to be affected by the recent and ongoing outbreak of the 2019 coronavirus disease (“COVID -19 -19 -essential Governments and central banks have responded with monetary and fiscal interventions to stabilize economic conditions and the Company has taken steps to obtain financial assistance made available from jurisdictional governments, however the Company expects its 2021 financial performance to continue to be impacted and result in a delay of certain of its go -to-market The duration and impact of the COVID -19 We continue to monitor closely the impact of COVID -19 -production -critical -production -quarantines As a result of the COVID -19 -cargo -19 Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its consolidated subsidiaries. The following table provides a summary of the Company’s subsidiaries and respective ownership percentage at December Subsidiaries Jurisdiction of incorporation Ownership Clever Leaves US, Inc. Delaware, United States 100% NS US Holdings, Inc. Delaware, United States 100% Herbal Brands, Inc. Delaware, United States 100% 1255096 B.C. Ltd. (“Newco”) British Columbia, Canada 100% Northern Swan International, Inc. (“NSI”) British Columbia, Canada 100% Northern Swan Management, Inc. British Columbia, Canada 100% Northern Swan Deutschland Holdings, Inc. British Columbia, Canada 100% Northern Swan Portugal Holdings, Inc. British Columbia, Canada 100% Clever Leaves Portugal Unipessoal LDA Portugal 100% Clever Leaves II Portugal Cultivation SA Portugal 100% Northern Swan Europe, Inc. British Columbia, Canada 100% Nordschwan Holdings, Inc. British Columbia, Canada 100% Clever Leaves Germany GmbH Frankfurt, Germany 100% NS Herbal Brands International, Inc. British Columbia, Canada 100% Herbal Brands, Ltd. London, United Kingdom 100% Clever Leaves International, Inc. British Columbia, Canada 100% Eagle Canada Holdings, Inc. (“Eagle Canada”) British Columbia, Canada 100% Ecomedics S.A.S. (“Ecomedics”) Bogota, Colombia 100% Clever Leaves UK Limited London, United Kingdom 100% The financial statements of the subsidiaries are prepared for the same reporting period as the parent company. All intra -group -group The following table provides a summary of the Clever Leaves’ subsidiaries and respective ownership percentage at December Subsidiaries Jurisdiction of incorporation Ownership NS US Holdings, Inc. Delaware, United States 100% Herbal Brands, Inc. Delaware, United States 100% Northern Swan International, Inc. British Columbia, Canada 100% Northern Swan Management, Inc. British Columbia, Canada 100% Northern Swan Deutschland Holdings, Inc. British Columbia, Canada 100% Northern Swan Portugal Holdings, Inc. British Columbia, Canada 100% Clever Leaves Portugal Unipessoal LDA Portugal 100% Clever Leaves II Portugal Cultivation SA Portugal 100% Northern Swan Europe, Inc. British Columbia, Canada 100% Nordschwan Holdings, Inc. British Columbia, Canada 100% Clever Leaves Germany GmbH (formerly Northern Swan Holdings GmbH) Frankfurt, Germany 100% NS Herbal Brands International, Inc. British Columbia, Canada 100% Herbal Brands, Ltd. London, United Kingdom 100% Eagle Canada Holdings, Inc. British Columbia, Canada 70% Ecomedics S.A.S. Bogota, Colombia 70% Clever Leaves UK Limited London, United Kingdom 70%

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	3. ACCOUNTING PRONOUNCEMENTS Recently Adopted Accounting Pronouncements In December 2019, the FASB issued ASU No. 2019 -12 Income Taxes (Topic 740) — Simplifying the Accounting for Income Taxe -12 -12 -12 -12 In January 2020, the FASB issued ASU No. 2020 -01 Investments — Equity Securities (Topic 321), Investments — Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) -01 for under the equity method of accounting in Topic 323 and the accounting for certain forward contracts and purchased options accounted for under Topic 815. ASU No. 2020 -01 In October 2020, the FASB issued this ASU No. 2020 -09 Debt - (Topic 470) -09 -09 Recently Issued Accounting Pronouncements Not Yet Adopted In May 2021, the FASB issued ASU No. 2021 -04 , Earnings Per Share (Topic 260), Debt — Modifications and Extinguishments (Subtopic 470 -50 ), Compensation — Stock Compensation (Topic 718), and Derivatives and He dging — Contr acts in Entity’s Own Equity (Subtopic 815 -40 ): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity -Classified Written Call Options -04 -based -04 -classified -04 -04	3. SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make judgments, estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes in the reported period. While the significant estimates made by management in the preparation of the consolidated financial statements are reasonable, prudent, and evaluated on an ongoing basis, actual results may differ materially from those estimates. The information below outlines several accounting policies applied by the Company in preparing its consolidated financial statements that involve complex situations and judgment in the development of significant estimates and assumptions. Consolidation The determination of whether or not to consolidate entities under U.S. GAAP requires significant judgment. Subsidiaries are consolidated from the date of acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date when such control ceases. The Company treats transactions with non -controlling -controlling -controlling In regards to the Company’s interests in entities that do not meet the requirements for consolidation, refer to Investments Restatement of Previously Issued Financial Statements Following the Business Combination consummated on December The Company originally concluded that the warrants met the criteria to be classified as a component of equity. Subsequent to filing our Original Report on March -40 Derivatives and Hedging — Contracts in Entity’s Own Equity -in Fair Value Measurement -in-capital The table below sets forth the consolidated statement of financial position, including the balances originally reported as at December As at December 31, 2020 Reported Restated Warrant liabilities $ — $ 19,061 Current liabilities 10,164 29,225 Total liabilities 51,567 70,628 Additional paid-in capital 194,105 164,264 Accumulated deficit (79,794 ) (69,014 ) Total shareholders’ equity 114,311 95,250 The table below sets forth the consolidated statements of operations, including the amounts originally reported and the restated amounts for the year ended December Year Ended December 31, 2020 Reported Restated Revenue $ 12,117 $ 12,117 Loss from operations (28,528 ) (28,528 ) Gain on remeasurement of warrant liabilities — 10,780 Net loss (36,675 ) (25,895 ) Net loss attributable to common shareholder – basic and diluted (46,894 ) (36,114 ) Basic and diluted earnings per share (4.34 ) (3.34 ) The table below sets forth the consolidated statement of cash flows, including the amounts originally reported and the restated amounts for the year ended December Year Ended December 31, 2020 Reported Restated Net loss $ (36,675 ) $ (25,895 ) Gain on remeasurement of warrant liabilities — 10,780 Net cash used in operating activities (21,961 ) (21,961 ) The table below sets forth the consolidated statement of stockholders equity, including the amounts originally reported and the restated amounts for the year ended December Year Ended December 31, 2020 Reported Restated Business combination and PIPE financing $ 77,635 $ 47,794 Total shareholders’ equity 114,311 95,250 The Company determined the fair value of its private warrants using the Monte Carlo simulation model. The following assumptions were used to determine the fair value of the Private Warrants at December As at December 18, 2020 December 31, 2020 Risk-free interest rate 0.45 % 0.43 % Expected volatility 50 % 60 % Share price $ 13.00 $ 8.90 Exercise price $ 11.50 $ 11.50 Expiration date December 18, 2025 December 18, 2025 • -free • Correction of Statement of Cash Flows Classification Subsequent to the issuance of the Company’s financial statements for the year ended December Foreign Currencies The functional currency of the Company, and for each subsidiary, is the currency of the primary economic environment in which it operates. All figures presented in the consolidated financial statements are reflected in U.S. dollars, which is the functional currency of the Company and all of its subsidiaries. Once the Company determines the functional currency of a subsidiary, it is consistently used unless there are significant and clear indications that the functional currency has changed in economic facts and circumstances. Previously issued financial statements are not restated for any change in the functional currency. Any transactions not denominated in the Company’s functional currency are considered foreign currency transactions, and exchange differences arising from translation are recognized in profit or loss. Cash and Cash Equivalents Cash and cash equivalents are comprised of cash balances at financial institutions and highly liquid short -term Restricted Cash Restricted cash is comprised of cash on deposit for payments related to the Herbal Brands Inc. acquisition and cash on deposit for certain of the Company’s lease arrangements. Accounts Receivable Accounts receivable represent payments due to the Company for previously recognized net sales, reduced by an allowance for doubtful accounts for balances which are estimated to be uncollectible at period end. Concentrations of Credit Risk Three of the Company’s customers accounted for an aggregate of approximately 74% of the Company’s outstanding trade receivable at December Prepaid Expenses and Deposits Prepaid expenses, deposits, and advances primarily represent amounts previously paid to vendors for security deposits and supplies, leased premises, facility construction and expansion projects not yet delivered. Other Receivables Other receivables arise from transactions other than credit sales. Other receivables primarily relate to recoverable sales and other value added tax. Inventories Inventories consist of raw materials, work -in-progress Raw materials • • Work-in-progress • • Finished goods • • The Company writes down inventory for any obsolescence during the period or when the net realizable value of inventory is less than the carrying value. These adjustments are estimates, which could vary significantly, either favorably or unfavorably, from the amounts that the Company may ultimately realize upon the disposition of inventories if future economic conditions, customer inventory levels, product discontinuances, sales return levels or competitive conditions differ from the Company’s estimates and expectations. Any inventory write downs to net realizable value are not reversed for subsequent recoveries in value, except in cases of changes in exchange rates. Investments The Company determines the appropriate classification of its equity investments at the date of purchase and reevaluates the classification at the statement of financial position date. The Company measures equity instruments at fair value and recognizes any changes in fair value in its consolidated statement of operations. The Company measures equity investments without a readily determinable fair value that do not qualify for the net asset value practical expedient under Topic 820 at its cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. In regards to the Company’s interests in entities that do not meet the requirements for consolidation, the Company uses either the cost method of accounting whereby it records the investments at historical cost (as a policy choice in accordance with ASC 321 measurement alternative) or the equity method of accounting whereby it records its share of the underlying income or loss of these entities, as well as adjustments for basis differences. The evaluation of whether the Company exerts control or significant influence over the financial and operational policies of an entity requires judgment based on the facts and circumstances surrounding each individual entity. Fair Value of Financial Instruments The Company’s financial instruments are measured and reported at fair value, which is the price receivable upon sale of an asset or payable upon transfer of a liability in the principal or most advantageous market for the asset or liability, conducted in an orderly transaction between market participants at the measurement date. Carrying amounts of certain financial instruments, including cash and cash equivalents, accounts receivable, and accounts payable (trade and accrued liabilities) approximate their fair value, as the time between initiation and the eventual realization of their value is relatively short -term The fair value hierarchy is based on the lowest level input that is significant to the fair value measurement as a whole: • • • For assets and liabilities recognized at fair value on a recurring basis, the Company reassesses categorization to determine whether changes have occurred between the hierarchy levels at the end of each reporting period. Property, Plant and Equipment, Net Property, plant and equipment, net is recorded at cost, net of accumulated depreciation and any accumulated impairment losses, if applicable. Attributed costs include the original cost of the item, any direct materials and labor to bring the asset into working condition, borrowing costs, and costs of replacing parts if the recognition criteria are met. All other repair and maintenance costs are recognized in the consolidated statement of operations as incurred. Depreciation begins when the asset becomes available for use and is calculated on a straight -line Estimated Useful Life Land N/A – indefinite Buildings & warehouse 2 – 40 years Leasehold improvements Shorter of lease term or useful life Furniture and appliances 5 years Agricultural equipment 2 – 10 years Computer equipment & telecommunications networks 3 years Transport equipment 5 years Laboratory equipment 3 – 20 years The Company reviews the depreciation method, residual values, and useful lives of property, plant and equipment at least annually and adjusts prospectively, if appropriate. The carrying amount of an asset and any significant part is derecognized on disposal of the asset, or when no future economic benefits are expected from its continued use. Any gain or loss arising on derecognition of the asset (equal to the difference between the net disposal proceeds and the carrying amount) is included in the consolidated statement of operations in the period of derecognition. Long -lived -lived Borrowing costs, which consist of interest and other costs incurred by the Company in connection with the borrowing of funds, are capitalized as part of the cost of a qualifying asset if it is directly attributable to the acquisition, construction or production of the respective asset. All other borrowing costs are expensed in the period in which they are incurred. Intangible Assets Intangible assets include the licenses acquired as part of the acquisition of Herbal Brands and Clever Leaves through business combinations (Note 9.), as well as trade name, customer relationships, contracts and customer lists. Intangible assets acquired in a business combination are initially recognized as cost at their fair value based on the present value of expected future cash flows as at the date of acquisition. After initial measurement, intangible assets are carried at cost less accumulated amortization and any accumulated impairment losses. Costs of internally developed intangible assets are not capitalized, and related expenditures are recognized in profit or loss as incurred. Intangible assets are assessed to determine whether they have finite or indefinite useful lives, and the carrying values and remaining estimated useful lives are subject to impairment testing to determine if events or circumstances warrant a revision. Intangible Assets with Finite Useful Lives Intangible assets with finite lives are amortized over their respective useful economic lives and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The Company reviews the amortization period and the amortization method for an intangible asset with a finite useful life on an annual basis. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates to be applied prospectively. The amortization expense on intangible assets with finite lives is recognized in profit or loss. The finite lived intangible assets acquired in the Herbal Brands acquisition and the related estimated useful lives at time of acquisition were as follows: Remaining Useful (In Years) Finite-lived intangible assets: Customer contracts 8.7 Customer relationships 4 – 7 Customer list 5 Brand 10 Amortization of finite lived intangibles is calculated on a straight–line basis over the estimated useful lives of the assets. Intangible Assets with Indefinite Useful Lives Intangible assets with indefinite useful lives are not amortized but are subject to impairment testing at least annually. The assessment of indefinite life is reviewed on an annual basis to determine whether the indefinite life is still appropriate. If not, the change in useful life from indefinite to finite is made on a prospective basis as a change in accounting estimate. Intangible assets are not revalued subsequently. Intangible assets are subject to impairment testing at least annually and such test considers the estimated future cash flows expected to result from use of the intangible asset or asset group, and eventual disposal. An indefinite -life Business Combinations and Goodwill The Company accounts for an acquisition of a business using the acquisition method. When control of another entity is obtained, the Company measures the underlying transaction at fair value, and establishes the basis on which the assets, liabilities, and non -controlling To be considered a business combination, the acquired entity must meet the definition of a business under Topic 805, which states that a business must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs as a result of revenue -generating The consideration transferred to the acquirer is measured at fair value at the date of acquisition, and includes assets transferred and liabilities assumed by the Company upon acquisition. The identifiable assets and liabilities that are exchanged as part of the business combination, and which meet the definition of assets and liabilities, are recognized separately from goodwill at the date of acquisition and measured on the acquisition date at their fair values. The non -controlling Goodwill is initially measured as a residual, recognized as an asset and represents the excess of the aggregate of consideration transferred in the business combination, the amount of any non -controlling After initial recognition, goodwill is not subject to amortization but rather is tested for impairment at least annually, or when an event or change in circumstance indicates that the carrying value of the asset may not be recoverable. See Note 10. for the Company’s goodwill information. Equity Method Investments Investments are assessed to determine whether they qualify as an investment in an entity that does not represent a controlling financial interest but provides the Company with significant influence in the investee. The Company determines whether the equity investment is an in -substance Investments where the Company has the ability to exercise significant influence in the investee qualify for equity method accounting and are presented separately on the consolidated statements of financial position. The equity method investment is recognized using a cost accumulation model, based on the cost of consideration transferred and related transaction costs. Leases The determination of whether an arrangement is, or contains, a lease is based on the substance of the arrangement at inception and considers whether the arrangement is to be fulfilled through the use of a specific asset or assets, or whether the arrangement conveys a right to use the asset. Leases are classified as either operating leases or capital leases at lease inception, and this classification depends on the transfer of risks and rewards of ownership, along with several other criteria such as the transfer of ownership to the lessee, purchase options, or percentage of economic life of leased asset. This lease classification is not revised unless there is a modification to the lease agreement. At commencement, capital leases are recorded with a leased asset and a corresponding liability at an amount equal to the lower of the fair value of the leased assets at lease inception and the present value of the minimum lease payments (using the lower of the lessee’s incremental borrowing rate or interest rate implicit in the lease, if known). Operating leases do not recognize a leased asset or liability in the statement of financial position. Rather, a lessee recognizes the operating expense in the consolidated statement of operations on a straight -line Revenue Recognition On January -09 Revenue from Contracts with Customers (Topic 606) -09 In accordance with the guidance, the Company’s policy is to recognize revenue at an amount that reflects the consideration that the Company expects that it will be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer. The Company evaluates the transfer of control through evidence of the customer’s receipt and acceptance, transfer of title, the Company’s right to payment for those products and the customer’s ability to direct the use of those products upon receipt. Typically, the Company’s performance obligations are satisfied at a point in time, and revenue is recognized, either upon shipment or delivery of goods. In instances where control transfers upon customer acceptance, the Company estimates the time period it takes for the customer to take possession and the Company recognizes revenue based on such estimates. The transaction price is typically based on the amount billed to the customer and includes estimated variable consideration where applicable. In instances when the Company’s products are sold under consignment arrangements, the Company does not recognize revenue until control over such products has transferred to the end consumer. The Company’s net revenues are comprised of gross revenues from sales of products less expected product returns, trade discounts and customer allowances, which include costs associated with mark -downs The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. See Note 17. for disaggregated revenue data. The adoption of ASU No. 2014 -09 Share-Based Compensation The Company grants share -based -Scholes-Merton -free -free -point -point The fair value is recognized as compensation expense over the requisite service period for all awards that vest. For performance -based -line Reportable Segments Refer to Note 17. for more information on the Company’s operating segments. Income Taxes Current income tax assets and liabilities for the period are measured at the amount expected to be recovered from or paid to the taxation authorities and includes foreign income taxes from the Company’s operations that are consolidated, combined, for accounted for under the equity method. The tax rates and tax laws used to compute the amount are those that are enacted at the reporting date in the countries where the Company operates and generates taxable income. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial reporting and the tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Management makes an assessment of the likelihood that the resulting deferred tax assets will be realized. A valuation allowance is provided when it is more likely than not that some portion or all of a deferred tax asset will not be realized. The Company recognizes uncertain income tax positions at the largest amount that is more likely than not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Changes in recognition or measurement are reflected in the period in which judgment occurs. The Company recognizes any interest and penalties related to unrecognized tax benefits on the income tax expense line in the accompanying Consolidated Statements of Net Loss and Comprehensive Loss. Net Loss Per Share The Company applies the two -class -class -class Basic net loss per share attributable to Clever Leaves Holdings Inc. shareholders is computed by dividing net loss by the weighted -average Diluted net loss per share reflects the potential dilution that could occur if securities or other contracts to issue the Company’s common shares were exercised or converted into common shares or resulted in the issuance of common shares that then shared in the earnings of the Company unless inclusion of such shares would be anti -dilutive -dilutive Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes -Oxley -K Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non -emerging Recently Adopted Accounting Pronouncements In August 2018, the FASB issued ASU No. 2018 -15 Intangibles — Goodwill and Other — Internal -Use Software (Subtopic 350 -40 ) -15 -40 -15 -use -15 -40 -15 In October 2018, the FASB issued ASU No. 2018 -17 Consolidation (Topic 810) -17 -17 -17 -17 Recently Issued Accounting Pronouncements Not Yet Adopted In February 2016, the FASB issued ASU No. 2016 -02 Leases (Topic 842) -02 Leases -02 -of-use -term -line -loaded -02 -02 In December 2019, the FASB issued ASU No. 2019 -12 Income Taxes (Topic 740) — Simplifying the Accounting for Income Taxe -12 -12 -12 -12 In January 2020, the FASB issued ASU No. 2020 -01 Investments — Equity Securities (Topic 321), Investments — Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) -01 -01 -01 In August 2020, the FASB issued ASU No. 2020 -06 , Debt — (Topic 815) -06 -06 -06 In October 2020, the FASB issued ASU No. 2020 -08 Codification Improvement — (Topic 310) -08 -20-35-33 -08 -08 In October 2020, the FASB issued this ASU No. 2020 -09 Debt — (Topic 470) -09 conditions of the guarantees and how the legal obligations of the issuer and guarantor, as well as other factors, may affect payments to holders of the debt securities. The amendments in ASU No. 2020 -09 -09 In October 2020, the FASB issued ASU No. 2020 -10 odification Improvement — (Topic Various ) -10 -10 -10

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	4. FAIR VALUE MEASUREMENTS The following table provides the fair value measurement hierarchy of the Company’s assets and liabilities, except for those assets and liabilities that are short term in nature and approximate the fair values, as of the periods presented: Level 1 Level 2 Level 3 Total As of March 31, 2021 Assets: Investment – Cansativa — — 1,542 1,542 Total Assets — — 1,542 1,542 Liabilities: Loans and borrowings — 7,924 — 7,924 Warrant liability — — 23,912 23,912 Convertible notes — 27,266 — 27,266 Total Liabilities $ — $ 35,190 $ 23,912 $ 59,102 As of December 31, 2020 Assets: Investment – Cansativa — — 1,553 1,553 Total Assets $ — $ — $ 1,553 $ 1,553 Liabilities: Loans and borrowings $ — $ 6,701 $ — $ 6,701 Warrant liability — — 19,061 $ 19,061 Convertible notes — 27,142 — $ 27,142 Total Liabilities $ — $ 33,843 $ 19,061 $ 52,904 During the three months ended March 31, 2021 and December 31, 2020, there were no transfers between fair value measurement levels.	4. FAIR VALUE MEASUREMENTS The following table provides the fair value measurement hierarchy of the Company’s assets and liabilities, except for those assets and liabilities that are short term in nature and approximate the fair values, as of the periods presented: Level 1 Level 2 Level 3 Total As of December 31, 2020 Assets: Investment – Lift & Co $ — $ — $ — $ — Investment – Cansativa — — 1,553 1,553 Total Assets — — 1,553 1,553 Liabilities: Loans and borrowings — 6,701 — 6,701 Warrant liability — — 19,061 19,061 Convertible notes — 27,142 — 27,142 Total Liabilities (Restated) (a) $ — $ 33,843 $ 19,061 $ 52,904 As of December 31, 2019 Assets: Investment – Lift & Co $ 319 $ 57 $ — $ 376 Investment – Cansativa — — 1,701 1,701 Total Assets $ 319 $ 57 $ 1,701 $ 2,077 Liabilities: Loans and borrowings $ — $ 7,162 $ — $ 7,162 Convertible notes 26,566 $ 26,566 Total Liabilities $ — $ 33,728 $ — $ 33,728 (a) See Note 3. for information on the restatement adjustment as of December 31, 2020. In September 2020, Lift & Co. (“Lift”) filed for bankruptcy protection under Section 49 of the Bankruptcy and Insolvency Ac nil During the year ended December

INVENTORY

INVENTORY	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
INVENTORY	5. INVENTORY Inventories are comprised of the following items as of the periods presented: March 31, December 31, 2020 Raw materials $ 1,083 $ 1,148 Work in progress – cultivated cannabis 66 1,482 Work in progress – harvested cannabis and extracts 2,670 274 Finished goods – cannabis extracts 7,478 7,003 Finished goods – other 258 283 Total $ 11,555 $ 10,190	5. INVENTORY Inventories are comprised of the following items as of the periods presented: December 31, 2020 December 31, 2019 Raw materials $ 1,148 $ 1,022 Work in progress – cultivated cannabis 1,482 1,205 Work in progress – harvested cannabis and extracts 274 90 Finished goods – cannabis extracts 7,003 2,081 Finished goods – other 283 1,018 Total $ 10,190 $ 5,416 During the year ended December nil -downs

PREPAIDS, ADVANCES AND OTHER

PREPAIDS, ADVANCES AND OTHER	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
PREPAIDS, ADVANCES AND OTHER	6. PREPAIDS, ADVANCES AND OTHER Prepaids and advances are comprised of the following items as of the periods presented: December 31, 2020 December 31, 2019 Prepaid expenses $ 1,404 $ 281 Deposits 109 169 Other advances 1,661 2,834 Total $ 3,174 $ 3,284 Prepayments and advances represent amounts previously paid to vendors for security deposits and supplies, leased premises, facility construction and expansion projects not yet delivered.

INVESTMENTS

INVESTMENTS	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENTS	6. INVESTMENTS Cansativa On December -in -money Investments — Equity Method and Joint Ventures The Company recorded its investment in Cansativa at the cost basis of an aggregated amount of EUR 999.915, approximately $1,075, which is comprised of EUR 3.096 for the initial nominal amount of the Seed Financing Round and EUR 996.819 for the remaining Seed Financing Round (i.e., Capital Reserve Payment), with no transaction costs. Subsequent to the Seed Financing Round, the Company had an option, within 18 Investments — Equity Securities In accordance with the seed investment agreement, in September 2019, the Company made an additional investment of approximately EUR 650, or approximately $722, for 2,138 In December 2020, Cansativa allocated shares of its common stock to a newly -installed -stock -diluted -party For the three months ended March 31, 2021 the Company’s share of net losses from the investment were $11. For the three months ended March 31, 2020 the Company’s share of net earnings from the investment were $10.	7. INVESTMENTS Cansativa On December -in -money Investments — Equity Method and Joint Ventures -01 The Company recorded its investment in Cansativa at the cost basis of an aggregated amount of EUR 999.915, approximately $1,075, which is comprised of EUR 3.096 for the initial nominal amount of the Seed Financing Round and EUR 996.819 for the remaining Seed Financing Round (i.e., Capital Reserve Payment), with no transaction costs. Subsequent to the Seed Financing Round, the Company has an option, within 18 Investments — Equity Securities In accordance with the seed investment agreement, in September 2019, the Company made an additional investment of approximately EUR 650, or approximately $722, for 2,138 nil In December 2020, Cansativa allocated shares of its common stock to a newly -installed -stock -diluted -party For the year ended December Lift & Co. The Company has an equity investment comprised of common shares and warrants in Lift, a cannabis -focused The Company recorded the carrying amount of the equity method investment equal to the cost basis of approximately $923, the cost of the consideration transferred equal to approximately 14% share of the book value of Lift’s net assets of approximately $876, and approximately $800 of equity method goodwill. In September 2018, upon Lift’s initial public offering, the Company gave up its significant influence over Lift by forfeiting the board representation, and at such time the investment was no longer qualified to be accounted for under the equity method. As of December The Company has classified the investment as an equity instrument as of December -01 On January -imposed In September 2020, Lift filed for bankruptcy protection under Section 49 of the Bankruptcy and Insolvency Act nil

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Business Combinations [Abstract]
BUSINESS COMBINATIONS	7. BUSINESS COMBINATIONS 2020 Business Combination On December Pursuant to the Business Combination Agreement, each of the following transactions occurred in the following order: (i) pursuant to a court -approved -voting -voting -owned -owned -owned -owned In connection with the closing of the Business Combination, the Company’s bylaws were amended and restated to, among other things, provide for an unlimited number of common shares without par value, an unlimited number of non -voting In connection with the Business Combination, SAMA obtained commitments (the “Subscription Agreements”) from certain investors (the “Subscribers”) to purchase $8,881 in shares of SAMA common stock for a purchase price of $9.50 per share, in the SAMA PIPE. As part of the SAMA PIPE, certain Subscribers who are holders of the 2022 Convertible Notes agreed to purchase shares of SAMA common stock in exchange for the transfer of the PIK Notes received in satisfaction of approximately $2,881 of accrued and outstanding interest under the 2022 Convertible Notes from January 1 to December -for-one The Business Combination is accounted for as a recapitalization in accordance with U.S. GAAP. Under this method of accounting, SAMA was treated as the “acquired” company for financial reporting purposes (see Note 1.). Accordingly, for accounting purposes, the Business Combination was treated as the equivalent of Clever Leaves issuing shares for the net assets of SAMA, accompanied by a recapitalization. The net assets of SAMA are stated at historical cost, with no goodwill or other intangible assets recorded. The following table reconciles the elements of the Business Combination to the consolidated statement of cash flows and the consolidated statement of shareholders’ equity for the year ended December Recapitalization Cash – SAMA trust and cash, net of redemptions $ 86,644 Cash – SAMA PIPE 6,000 Non-cash PIK (2,881 ) Cash assumed from SAMA 698 Cash consideration to certain Clever Leaves shareholders (3,057 ) Less: transaction costs and advisory fees (13,895 ) Net Business Combination $ 73,509 Non-cash PIK 2,881 Deferred issuance costs 1,503 Warranty liability (29,841 ) Net liabilities assumed from SAMA (258 ) Net contributions from Business Combination $ 47,794 See Note11. for more information on all capital stock issuances.	8. BUSINESS COMBINATIONS 2020 Business Combination On December Pursuant to the Business Combination Agreement, each of the following transactions occurred in the following order: (i) pursuant to a court -approved -voting -voting -owned -owned -owned -owned In connection with the closing of the Business Combination, the Company’s bylaws were amended and restated to, among other things, provide for an unlimited number of common shares without par value, an unlimited number of non -voting In connection with the Business Combination, SAMA obtained commitments (the “Subscription Agreements”) from certain investors (the “Subscribers”) to purchase $8,881 in shares of SAMA common stock for a purchase price of $9.50 per share, in the SAMA PIPE. As part of the SAMA PIPE, certain Subscribers who are holders of the 2022 Convertible Notes agreed to purchase shares of SAMA common stock in exchange for the transfer of the PIK Notes received in satisfaction of approximately $2,881 of accrued and outstanding interest under the 2022 Convertible Notes from January 1 to December -for-one The Business Combination is accounted for as a recapitalization in accordance with U.S. GAAP. Under this method of accounting, SAMA was treated as the “acquired” company for financial reporting purposes (see Note 1.). Accordingly, for accounting purposes, the Business Combination was treated as the equivalent of Clever Leaves issuing shares for the net assets of SAMA, accompanied by a recapitalization. The net assets of SAMA are stated at historical cost, with no goodwill or other intangible assets recorded. The following table reconciles the elements of the Business Combination to the consolidated statement of cash flows and the consolidated statement of shareholders’ equity for the year ended December Recapitalization (Restated) (a) Cash – SAMA trust and cash, net of redemptions $ 86,644 Cash – SAMA PIPE 6,000 Non-cash PIK (2,881 ) Cash assumed from SAMA 698 Cash consideration to certain Clever Leaves shareholders (3,057 ) Less: transaction costs and advisory fees (13,895 ) Net Business Combination $ 73,509 Non-cash PIK 2,881 Deferred issuance costs 1,503 Warrant liability (29,841 ) Net liabilities assumed from SAMA (258 ) Net contributions from Business Combination $ 47,794 (a) Following the SEC statement in April 2021, the Company determined that the private warrants should be classified as a liability. Refer to Note 3. for more information and the impact on the Company’s financial statements. See Note 13. for more information on all capital stock issuances. 2019 Herbal Brands, Inc. Acquisition In order to expand in the U.S. market and gain manufacturing capabilities, on April and dietary supplements (the “Business”). Under this agreement, the Company agreed to purchase and assume from each Seller, substantially all the assets, and certain specified liabilities, of the Sellers’ Business for the purchase price of $13,429 in cash. The integrated set of inputs (acquired assets) and processes (workforce and intact processes) are capable of being conducted and managed as a business by the Company. And since the organized workforce obtained by the Company within the set have the required skills, knowledge, and experience to perform the process and convert acquired inputs into outputs, the set (acquired input and processes) is capable of being conducted and managed as a business to create outputs, the Company accounted for the transaction as a business combination. The Company partially financed the acquisition using the proceeds from a $8,500 non -revolving -year Amounts Current assets $ 293 Inventory 4,640 Capital assets 9 Intangible – Customer contract 925 Intangible – Customer relationships 1,000 Intangible – Customer list 650 Intangible – Brand name 4,500 Intangible – Product formulations 16 Goodwill 1,682 Total assets acquired 13,715 Current liabilities 286 Total liabilities acquired 286 Total consideration transferred $ 13,429 The fair values of the net assets acquired were based on management’s estimates of the respective fair values of net assets. Goodwill represents the excess of the consideration transferred over the fair value of the identifiable net assets acquired in the acquisition. Factors contributing to the recognition of goodwill include expanded product categories, channel diversification and a broader geographic footprint. The value of the acquiree’s workforce of approximately $550 was included in goodwill. In determining the fair values of net assets acquired in the acquisition and resulting goodwill, the Company considered, among other factors, historical financial performance and an estimate of the future performance of the acquired business, as well as the intended use of the acquired assets. The estimated fair value of inventory acquired in the acquisition was determined using a net realizable value approach, which calculates the estimated selling price of such inventory in the ordinary course of business, less the reasonable costs of completion, disposal and holding. None of the goodwill recognized was deductible for income tax purposes. The intangible assets acquired based on the estimate of the fair values of the identifiable intangible assets were as follows: Amounts recognized at April 30, 2019 Weighted-Average Remaining Useful Life at April 30, 2019 (in years) Finite-lived intangible assets: Customer contracts $ 925 8.7 Customer relationships 1,000 5.6 Customer list 650 5.0 Brand 4,500 10.0 Product formulations 16 5.0 Total finite-lived intangible $ 7,091 The Company reviewed the substance of the agreements, where applicable, and the projected cash flow expected from the intangible assets and based on this review it determined that straight -line -lived Unaudited Pro Forma Results The following table presents the Company’s pro forma consolidated net sales and loss from operations, before income taxes for the year ended December Unaudited Pro Forma Results Unaudited Net Sales $ 12,774 Loss from operations, before income taxes $ (43,432 ) The pro forma results, prepared in accordance with U.S. GAAP, include the following pro forma adjustments related to the Herbal Brands acquisition: (i) as a result of the increase in the fair value of acquired inventory at the Acquisition Date, the pro forma adjustments include an adjustment to reverse the $2.2 (ii) $0.9 -recurring (iii) a pro forma increase in interest expense of approximately $0.3 (iv) a pro forma increase in amortization of approx. $0.3 Eagle Canada Acquisition Changes in the ownership interest in a subsidiary while control was retained In January 2018, the Company entered into an agreement to invest in Ecomedics S.A.S., a start -up In January 2019, the Company made an additional capital injection of $3,000 into Eagle Canada. The Company invested an additional $5,000 on March -controlling -controlling On October -controlling -voting The Agreement concurrently granted both the non -controlling -controlling -controlling -controlling -controlling -controlling -controlling -controlling

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	8. INTANGIBLE ASSETS The Company has acquired cannabis -related -lived -lived The following tables present details of the Company’s total intangible assets as of March 31, 2021 and December 31, 2020. The value of product formulation intangible asset is included in the value of Brand: March 31, 2021 Gross Carrying Amount Accumulated Amortization Net Weighted- Finite-lived intangible assets: Customer contracts $ 925 $ 725 $ 200 0.2 Customer relationships 1,000 350 650 4.1 Customer list 650 249 401 3 Brand 4,516 878 3,638 8 Total finite-lived intangible assets $ 7,091 $ 2,202 $ 4,889 Indefinite-lived intangible assets: Licenses $ 19,000 N/A $ 19,000 Total indefinite-lived intangible assets $ 19,000 N/A $ 19,000 Total intangible assets $ 26,091 $ 2,202 $ 23,889 December 31, 2020 Gross Carrying Amount Accumulated Amortization Net Weighted- Average Useful Life (in Years) Finite-lived intangible assets: Customer contracts $ 925 $ 525 $ 400 0.5 Customer relationships 1,000 304 696 4.4 Customer list 650 217 433 3.3 Brand 4,516 766 3,750 8.3 Total finite-lived intangible assets $ 7,091 $ 1,812 $ 5,279 Indefinite-lived intangible assets: Licenses $ 19,000 N/A $ 19,000 Total indefinite-lived intangible assets $ 19,000 N/A $ 19,000 Total intangible assets $ 26,091 $ 1,812 $ 24,279 2020 Interim Impairment Testing In conjunction with the impairment testing performed as of March -lived -lived -lived For each of the three months ended March -lived Annual Impairment Testing In accordance with ASC Topic 350, “Intangibles — Goodwill and Other,” the Company performs its annual impairment test as of December 31 of each year. Refer to Note 9. for more detail. Amortization Expense The following table reflects the estimated future amortization expense for each period presented for the Company’s finite -lived Estimated Amortization Expense 2022 $ 1,728 2023 702 2024 585 2025 542 2026 542 Thereafter 790 Total $ 4,889	9. INTANGIBLE ASSETS The Company has acquired cannabis -related -lived -lived The following tables present details of the Company’s total intangible assets as of December The value of product formulation intangible asset is included in the value of Brand: December 31, 2020 Gross Accumulated Net Weighted- Finite-lived intangible assets: Customer contracts $ 925 $ 525 $ 400 0.5 Customer relationships 1,000 304 696 4.4 Customer list 650 217 433 3.3 Brand 4,516 766 3,750 8.3 Total finite-lived intangible assets $ 7,091 $ 1,812 $ 5,279 Indefinite-lived intangible assets: Licenses $ 19,000 N/A $ 19,000 Total indefinite-lived intangible $ 19,000 N/A $ 19,000 Total intangible assets $ 26,091 $ 1,812 $ 24,279 December 31, 2019 Gross Accumulated Net Weighted-Average Finite-lived intangible assets: Customer contracts $ 925 $ 71 $ 854 8.0 Customer relationships 1,000 122 878 5.2 Customer list 650 87 563 4.3 Brand 4,516 302 4,214 9.3 Total finite-lived intangible assets $ 7,091 $ 581 $ 6,510 Indefinite-lived intangible assets: Licenses $ 19,000 N/A $ 19,000 Total indefinite-lived intangible $ 19,000 N/A $ 19,000 Total intangible assets $ 26,091 $ 581 $ 25,510 Interim impairment Testing In conjunction with the impairment testing performed as of March -lived -lived Indefinite -lived The Company did not recognize an impairment related to the carrying value of any of the Company’s finite or indefinite -lived Annual impairment Testing In conjunction with the annual impairment testing, see Note 10., the Company reviewed finite -lived -lived Indefinite -lived For each of 2020 and 2019, no impairment was recognized related to the carrying value of any of the Company’s finite or indefinite -lived GNC Holdings, Inc. Bankruptcy On June -lived Amortization Expense The following table reflects the estimated future amortization expense for each period presented for the Company’s finite -lived Estimated 2021 $ 1,164 2022 764 2023 702 2024 585 2025 542 Thereafter 1,522 Total $ 5,279

GOODWILL

GOODWILL	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	9. GOODWILL The following table presents goodwill by segment: Cannabinoid Non- Cannabinoid Total Balance at December 31, 2020 $ 18,508 $ — $ 18,508 Balance at March 31, 2021 $ 18,508 $ — $ 18,508 Cumulative goodwill impairment charges (a) $ — $ 1,682 $ 1,682 ____________ (a) Amount refers to cumulative goodwill impairment charges related to impairments recognized in 2020; no impairment charges were recognized during the three months ended March 31, 2021. In accordance with ASC Topic 350, “ Intangibles — Goodwill and Other For 2020, the Company performed a qualitative assessment to determine whether indicators of impairment existed. The Company considered, among other factors, the financial performance, industry conditions, as well as macroeconomic developments. Based upon such assessment, the Company determined that it was not more -likely-than-not First quarter of 2020 Interim impairment Testing As of March -19 -cannabinoid Following the results of such assessment, the Company recorded an impairment for the full carrying value of the operating segment’s goodwill carrying value. The Company calculated the fair value of the operating segment using discounted estimated future cash flows. The weighted -average -cash -cannabinoid -cash nil	10. GOODWILL The following table presents the changes in goodwill by segment: Cost Cannabinoid Non- Cannabinoid Total Balance at December 31, 2018 $ 18,508 $ — $ 18,508 Additions — 1,682 1,682 Balance at December 31, 2019 $ 18,508 $ 1,682 $ 20,190 Impairment — (1,682 ) (1,682 ) Balance at December 31, 2020 $ 18,508 $ — $ 18,508 Interim impairment Testing The Company assesses whether there were events or changes in circumstances that would indicate that a reporting, or group of reporting units, were impaired. The Company considers external and internal factors, including overall financial performance and relevant entity specific factors, as part of this assessment. As of March -19 -cannabinoid Following the results of such assessment, the Company recorded an impairment for the full carrying value of the operating segment’s goodwill carrying value. The Company calculated the fair value of the operating segment using discounted estimated future cash flows. The weighted -average -cash -cannabinoid -cash nil Annual Impairment Testing For 2020, the Company performed a qualitative assessment to determine whether indicators of impairment existed. The Company considered, among other factors, the financial performance, industry conditions, as well as macroeconomic developments. Based upon such assessment, the Company determined that it was not more -likely-than-not

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	11. PROPERTY, PLANT AND EQUIPMENT, NET The Company has property, plant, and equipment related to land, buildings and warehouses, leasehold improvements, laboratory, and construction in progress. The additions, disposals, depreciation, and net book values are as follows: Cost Land Buildings & warehouse Laboratory equipment Agricultural equipment Computer equipment Furniture & appliances Construction- in-progress Other Total Balance at December 31, 2018 $ 1,439 $ 2,498 $ 1,573 $ 41 $ 324 $ 104 $ 624 $ 84 $ 6,688 Additions from business acquisitions — — — — — — — 9 9 Additions 3,259 2,815 1,763 1,863 875 588 6,826 687 18,675 Balance at December 31, 2019 $ 4,698 $ 5,313 $ 3,336 $ 1,904 $ 1,199 $ 692 $ 7,450 $ 780 $ 25,372 Additions, net 367 3,151 2,606 — 336 127 (3,162 ) 240 3,665 Balance at December 31, 2020 $ 5,065 $ 8,464 $ 5,942 $ 1,904 $ 1,535 $ 819 $ 4,288 $ 1,020 $ 29,037 Accumulated Depreciation Land Buildings & warehouse Laboratory equipment Agricultural equipment Computer equipment Furniture & appliances Construction- in-progress Other Total Balance at December 31, 2018 $ — $ 16 $ 10 $ 2 $ 52 $ 2 $ — $ 17 $ 99 Depreciation (b) — 111 301 170 180 100 — 37 898 Balance at December 31, 2019 $ — $ 127 $ 311 $ 172 $ 232 $ 102 $ — $ 54 $ 997 Depreciation (a) — 560 526 438 518 209 — 108 2,359 Balance at December 31, 2020 $ — $ 687 $ 837 $ 610 $ 750 $ 311 $ — $ 162 $ 3,356 Net Book Value Land Buildings & warehouse Laboratory equipment Agricultural equipment Computer equipment Furniture & appliances Construction- in-progress Other Total Balance at December 31, 2018 1,439 2,482 1,563 39 272 102 624 67 6,588 Balance at December 31, 2019 4,698 5,186 3,025 1,732 967 590 7,450 726 24,374 Balance at December 31, 2020 $ 5,065 $ 7,777 $ 5,105 $ 1,294 $ 785 $ 508 $ 4,288 $ 858 $ 25,680 ____________ (a) Includes approximately $1,050 and $685 of depreciation included in inventory and cost of goods sold, respectively. (b) Includes approximately $100 and $nil of depreciation included in inventory and cost of goods sold, respectively. Construction in progress primarily relate to on -going Certain amounts may not add due to rounding.

DEBT

DEBT	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
DEBT	10. DEBT March 31, December 31, 2020 Series D Convertible Notes due March 2022 (a) $ 27,266 $ 27,142 Herbal Brands Loan due May 2023 and other borrowings 7,924 6,701 Ending balance $ 35,190 $ 33,843 ____________ (a) Net of debt issuance costs of $608 and $741 in 2021 and 2020, respectively. Series D Convertible Notes due March 2022 In March 2019 and in connection with the Company’s Series D fundraising, the Company issued secured convertible notes totaling $27,750, with maturity date of March A noteholder may convert the principal amount, in whole or in part, at a minimum of $1,000 into common shares at a conversion price of $11.00 per share. The Company may issue financing securities (common shares) upon the exercise of the conversion options within each convertible note, in part or in whole, at the option of the holder at any time or at the option of the issuer subsequent to a trigger event (i.e., a qualified IPO at greater than or equal to $13.54 per common share, or a non -qualified -day In its assessment to determine the accounting treatment for the Class C Preferred Shares and 2022 Convertible Notes, the Company reviewed the guidance in ASC 480 — Distinguishing Liabilities from Equity. Based on the analysis the Company deemed that the: 1) Class C Preferred Shares meet the criteria for a freestanding equity classified instrument that are initially measured at fair value sand subsequent changes to their fair are not recognized; and 2) 2022 Convertible Notes are debt -like In March 2020, the Company amended certain terms of its 2022 Convertible Notes. As a result of this amendment the Company amended the 2022 Convertible Notes to provide for an increase in the rate of interest payable on the principal amount to 10% and to provide that such interest may be payable in -kind amended the restrictive covenants to allow for the creation, incurrence or assumption of certain additional debt, as well as to extend the date on which the Company is required to deliver its audited year -end In connection with the Business Combination (Note 7.) and effective on the Closing Date, Clever Leaves and the holders of the 2022 Convertible Notes agreed to amend the terms of the 2022 Convertible Notes as follows: (i) decrease the interest rate to 8%, commencing January -day -Day -Day -Day -of-pocket In connection with the November 2020 Amendments, the Required Holders (as that term is defined in the amended and restated intercreditor and collateral agency agreement, dated as of May In accordance with the terms of the 2022 Convertible Notes and in connection with the November 2020 Amendments, Holdco, 1255096 B.C. Ltd. and SAMA (as the surviving corporation of the Merger) each entered into a guarantee agreement in favor of the collateral agent in respect of the 2022 Convertible Notes (the “Guarantees”) and become guarantors thereunder. Further, the terms of the amended and restated pledge agreement, dated as of May Herbal Brands Loan due May 2023 In April 2019 and in connection with the Herbal Brands acquisition, the Company entered into a loan agreement with Rock Cliff Capital under which the Company secured a non -revolving In connection with the Herbal Brands Loan, the Company issued equity -classified -in The Herbal Brands Loan and Rock Cliff Warrants were deemed freestanding financial instruments with the loan accounted for as debt, subsequently measured using amortized cost, and the Rock Cliff Warrants, representing a written call option, accounted for as an equity -classified -in In August 2020, the Company amended certain terms of the Herbal Brands Loan to provide for additional interest of 4.00% per annum, compounding quarterly and payable in -kind -line Following the closing of the Business Combination and pursuant to the terms, the holder of the Rock Cliff Warrants can purchase 63,597 of the Company’s common shares at a strike price of $26.73 per share. For the three months ended March 31, 2021 and 2020, the Company recognized interest expense of approximately $202 and $157, respectively, and repaid approximately $ nil nil Other Borrowings Portugal line of credit In January 2021, Clever Leaves Portugal Unipessoal LDA borrowed EUR 1.00 million (the “Portugal Line of Credit”), from a local lender (the “Portugal Lender”) under the terms of its credit line agreement. The Portugal Line of Credit pays interest quarterly at a rate of Euribor plus 3.0 percentage points. Principal will be repaid through quarterly installments of approximately EUR 62,500 beginning February	12. DEBT December 31, 2020 December 31, 2019 Series D Convertible Notes due March 2022 (a) $ 27,142 $ 26,566 Herbal Brands Loan due May 2023 and other borrowings 6,701 7,162 Ending balance $ 33,843 $ 33,728 ____________ (a) Net of debt issuance costs of $741 and $1,183 in 2020 and 2019. Series C Convertible Debentures In October 2018, the Company completed a private placement of Convertible Debentures as part of its Series C round of fundraising. This financing was a non -brokered -interest Each debenture was convertible upon the following events: • -money • The conversion price was at a 20% discount (or 30% subsequent to the penalty date starting on September The conversion feature was considered an embedded derivative (“Series C derivative”) within the Series C convertible debenture with the debt instrument being the host instrument. The fair value of the derivative feature was estimated at approximately $3,900, considering the conversion probability at 80%. The difference between the proceeds allocated to the hybrid debt instrument and the fair value of the embedded derivative instrument was assigned as the carrying value of the host debt instrument, which at the date of issuance was approximately $14,000. As of December The issuance of Series D’s Class C Preferred Shares and convertible notes met the definition of a qualified financing trigger event under the terms of the Series C non -interest -money As a result of this transaction, the Company recognized approximately $300 of interest expense on its Series C debt for the year ended December In addition, the Company remeasured to fair value immediately prior to extinguishment of the Series C derivative, which resulted in approximately $133 of loss on fair value measurement. Further, upon conversion the Company reclassified into equity the carrying amount of the derivative instrument of approximately $4,475. Series D Convertible Notes due March 2022 In March 2019 and in connection with the Company’s Series D fundraising, the Company issued secured convertible notes totaling $27,750, with maturity date of March A noteholder may convert the principal amount, in whole or in part, at a minimum of $1,000 into common shares at a conversion price of $11 per share. The Company may issue financing securities (common shares) upon the exercise of the conversion options within each convertible note, in part or in whole, at the option of the holder at any time or at the option of the issuer subsequent to a trigger event (i.e., a qualified IPO at greater than or equal to $13.54 per common share, or a non -qualified -day In its assessment to determine the accounting treatment for the Class C Preferred Shares and 2022 Convertible Notes, the Company reviewed the guidance in ASC 480 — Distinguishing Liabilities from Equity. Based on the analysis the Company deemed that the: 1) Class C Preferred Shares meet the criteria for a freestanding equity classified instrument that are initially measured at fair value sand subsequent changes to their fair are not recognized; and 2) 2022 Convertible Notes are debt -like In March 2020, the Company amended certain terms of its 2022 Convertible Notes. As a result of this amendment the Company amended the 2022 Convertible Notes to provide for an increase in the rate of interest payable on the principal amount to 10% and to provide that such interest may be payable in -kind -end In connection with the Business Combination (Note 8.) and effective on the Closing Date, Clever Leaves and the holders of the 2022 Convertible Notes agreed to amend the terms of the notes as follows: (i) decrease the interest rate to 8%, commencing January -day -Day -Day -Day -of-pocket then Clever Leaves shall be required to repay, in cash within five (5) business days following the closing of such Equity Financing, an amount equal to the noteholder’s pro rata share of 25% of the total net proceeds raised from such Equity Financing (collectively, the “November 2020 Amendments”). The amendments were accounted as debt modification. As of closing of the Business Combination, the conversion price was changed from $11 to $30.62 per share. In connection with the November 2020 Amendments, the Required Holders (as that term is defined in the amended and restated intercreditor and collateral agency agreement, dated as of May In accordance with the terms of the 2022 Convertible Notes and in connection with the November 2020 Amendments, Holdco, 1255096 B.C. Ltd. and SAMA (as the surviving corporation of the Merger) each entered into a guarantee agreement in favor of the collateral agent in respect of the 2022 Convertible Notes (the “Guarantees”) and become guarantors thereunder. Further, the terms of the amended and restated pledge agreement, dated as of May Herbal Brands Loan due May 2023 In April 2019 and in connection with the Herbal Brands acquisition (see Note 8.), the Company entered into a loan agreement with Rock Cliff Capital under which the Company secured a non -revolving In connection with the Herbal Brands Loan, the Company issued equity -classified -in The Herbal Brands Loan and Rock Cliff Warrants were deemed freestanding financial instruments with the loan accounted for as debt, subsequently measured using amortized cost, and the Rock Cliff Warrants, representing a written call option, accounted for as an equity -classified -in In August 2020, the Company amended certain terms of the Herbal Brands Loan to provide for additional interest of 4.00% per annum, compounding quarterly and payable in -kind approximately $400 of additional debt issuance costs related to the increase in the fair value of the warrants in its statement of financial position. Such costs will be amortized on a straight -line Following the closing of the Business Combination and pursuant to the terms, the holder of the Rock Cliff Warrants can purchase 63,597 of the Company’s common shares at a strike price of $26.73 per share. For the year ended December Series E Convertible Debentures In July 2020 and in connection with its Series E fundraising, the Company issued convertible debentures in an aggregate principal amount of $4,162 (the “Series E Convertible Debentures”). The Series E Convertible Debentures mature on June -annually At any time prior to the Maturity Date or a Debenture Liquidity Event, a holder of the Series E Convertible Debentures may elect to convert the principal amount of the Series E Convertible Debentures and accrued and unpaid interest thereon into common shares of Clever Leaves, at a price per share equal to $5.95. The Series E Convertible Debentures, including any accrued and unpaid interest, will be automatically converted into Clever Leaves common shares at a price per Clever Leaves common share equal to 70% of the price attributable to the Clever Leaves common shares upon occurrence of a Debenture Liquidity Event (“Redemption Feature”), subject to adjustment in the event of the subdivision or consolidation of the outstanding Clever Leaves common shares, the issue of Clever Leaves common shares or securities convertible into Clever Leaves common shares by stock dividend or distribution, or the issue or distribution of rights, options, or warrants to all or substantially all of the holders of Clever Leaves common shares in certain circumstances. For purposes of the Series E Convertible Debentures, a “Liquidity Event” means (1) the listing of Clever Leaves common shares on a recognized securities exchange or market, either by way of initial public offering or direct listing, (2) any transaction whereby all of the outstanding Clever Leaves common shares are sold, transferred, or exchanged for listed securities of a resulting issuer whose equity securities are listed on recognized securities exchange or market, (3) any merger, plan of arrangement, or any other similar business combination or transaction whereby the Company merges or combines with an entity whose securities are listed for trading on a recognized securities exchange or market and all of the outstanding Clever Leaves common shares are sold, transferred or exchanged for such listed securities, or (4) any event as a result of or following which any person or group beneficially owns over an aggregate of more than 50% of the then outstanding Clever Leaves common shares or the sale or other transfer of all or substantially all of the consolidated assets of the Company. The Company incurred approximately $181 in debt issuance costs related to the Series E Convertible Debentures. The embedded conversion feature was not deemed to be a derivative instrument and as a result no portion of the proceeds from the debt issuance were allocated to the conversion feature at issuance. The Redemption Feature within Series E Convertible Debentures was considered an embedded derivative with the debt instrument being the host instrument. Under ASC 815, redemption features such as the one in the June 2023 Convertible Debentures, which may accelerate the repayment of principal on debt would also not be considered clearly and closely related to the debt host because the debt involves a substantial premium (resulting from the 30% discount on future conversion price). ASC 815 requires embedded derivatives that do not meet requirements for hedge accounting to be recorded as a liability at fair value in accordance with ASC 820. The fair value of the derivative was estimated at approximately $1,705, considering the conversion probability at 90%. The difference between the proceeds allocated to the hybrid debt instrument and the fair value of the embedded derivative instrument was assigned as the carrying value of the host debt instrument, which at the date of issuance was approximately $2,457. The Business Combination qualified as a Debenture Liquidity Event and the $4,162 in Series E Convertible Debentures converted to Clever Leaves class A common shares at a conversion price of $2.303 per share, which were exchanged for Holdco common shares at the Exchange Rate. Upon redemption of the convertible debentures through conversion into and settlement in Clever Leaves class A common shares, the Company issues a total fair value of $5,950 in common shares. The Company accounted for the conversion of the Series E Convertible Debentures as a debt extinguishment and recognized a non -cash October 2020 Convertible Debenture Financing In October 2020, the Company completed the first tranche of a financing pursuant to which it issued $1,230 aggregate principal amount of convertible debentures due September -annually In November 2020 in connection with the Business Combination, certain subscribers in the SAMA PIPE signed subscription agreements with Clever Leaves to invest $1,500 in the aggregate in additional September 2023 Convertible Debentures (the “September 2023 Convertible Debenture Investment”). The two issuances were completed very close to one another and had identical terms. The embedded conversion feature was not deemed to be a derivative instrument and as a result no portion of the proceeds from the debt issuance were allocated to the conversion feature at issuance. The redemption feature within the September 2023 Convertible Debentures was considered an embedded derivative with the debt instrument being the host instrument. The fair value of the derivative feature was estimated at approximately $570, considering the conversion probability of approximately 43%. The difference between the proceeds allocated to the hybrid debt instrument and the fair value of the embedded derivative instrument was assigned as the carrying value of the host debt instrument, which at the date of issuance was approximately $2,160. The Business Combination qualified as a Debenture Liquidity Event and the $2,730 in September 2023 Convertible Debentures converted to Clever Leaves class A common shares at a conversion price of $2.303 per share, which were exchanged for Holdco common shares at the Exchange Rate. The Company accounted for the conversion of the September 2023 Convertible Debentures as a debt extinguishment and recognized a non -cash Neem Holdings Convertible Note and Neem Holdings Warrants On November -assessable In addition, the Company issued to Neem Holdings, as part of the Neem Holdings Convertible Note, a warrant (the “Neem Holdings Warrants”) to purchase the number of common shares (the “Warrant Shares”) that would entitle Neem Holdings to receive 300,000 common shares in the Arrangement for an aggregate purchase price of $3. The Neem Holdings Warrants are exercisable for all, but not less than all, of the Warrant Shares and expire at the earlier of (i) the date and time that the Business Combination Agreement is terminated in accordance with its terms; and (ii) the Arrangement Effective Time. The Neem Holdings Warrants were exercised prior to the Arrangement Effective Time. The two instruments were deemed freestanding as they were legally detachable and separately exercisable. The allocation of the proceeds to the two instruments was based on their respective fair values at issuance. At the time of issuance, the Company determined that the fair value of the debt instrument was $3,000 and as a result the initial carrying amounts of Neem Holdings Convertible Note and Neem Holdings Warrants were $3,000 and $nil, respectively. Upon consummation of the Business Combination, the Company repaid the Neem Holdings Convertible Note in full and Neem Holdings exercised the Neem Holdings Warrants.

CAPITAL STOCK

CAPITAL STOCK	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
CAPITAL STOCK	11. CAPITAL STOCK Common Shares As of March 31, 2021, the Company’s amended and restated articles provided for an unlimited number of voting common shares without par value and an unlimited number of non -voting Preferred Shares As of March 31, 2021, the Company’s amended and restated certificate of incorporation provided for an unlimited number of preferred shares without par value. As of March 31, 2021, the Company had no preferred shares issued and outstanding. Business Combination In connection with the Business Combination, the consolidated statement of shareholders’ equity has been retroactively restated to reflect the number of shares received in the Business Combination. The consolidated statement of shareholders’ equity as of December -controlling -for-one In addition, SAMA founders received 1,140,423 common shares in exchange for their SAMA common stock as earnout shares. Under the terms these shares would be released from escrow as follows: (i) shares constituting 50% of the common shares reserve will be released to the Sponsor if the closing price of the Company’s common shares on Nasdaq equals or exceeds $12.50 per share (as adjusted for shares splits, reverse splits, stock dividends, reorganizations, recapitalizations) for any 20 trading days within any consecutive 30 trading day period on or before the second anniversary of the Closing, and (ii) shares constituting the remaining 50% of the common shares reserve will be released to the Sponsor if the closing price of the Company’s common shares on Nasdaq equals or exceeds $15.00 per share (as adjusted for stock splits, reverse splits, stock dividends, reorganizations, recapitalizations) for any 20 trading days within any consecutive 30 trading day period on or before the fourth anniversary of the Closing. As of December Warrants As of March 31, 2021, excluding the Rock Cliff warrants, the Company had outstanding 12,877,360 of its public warrants classified as a component of equity and 4,900,000 of its private warrants recognized as liability. Each warrant entitles the holder to purchase one common share at an exercise price of $11.50 per share commencing 30 days after the closing of the Business Combination and will expire on December the like) for any 20 trading days within a 30 trading day period ending on the third trading day prior to the date on which the Company will send the notice of redemption to the warrant holders. The private warrants were issued in the same form as the public warrants but they (i) are not redeemable by the Company and (ii) may be exercised for cash or on a cashless basis at the holder’s option, in either case as long as they are held by the initial purchasers or their permitted transferees (as defined in the warrant agreement). Once a private warrant is transferred to a holder other than an affiliate or permitted transferee, it is treated as a public warrant for all purposes. The terms of the warrants may be amended in a manner that may be adverse to holders with the approval of the holders of at least a majority 50.1% of the then outstanding warrants. As of March 31, 2021, the Company received total proceeds of $1,410 from the exercise of 122,640 of its public warrants by their holders. The private warrants are recorded as liabilities, with the offset to additional paid -in Fair Value Measurement The Company determined the fair value of its private warrants using the Monte Carlo simulation model. The following assumptions were used to determine the fair value of the Private Warrants at March 31, 2021: March 31, 2021 Risk-free interest rate 1.00 % Expected volatility 60 % Share price $ 10.29 Exercise price $ 11.50 Expiration date December 18, 2025 • -free • Series D Convertible Notes due March 2022 In connection with the issuance of the 2022 Convertible Notes, Clever Leaves issued 9,509 warrants to acquire Clever Leaves common shares to one of the noteholders. The warrants vest when the 2022 Convertible Note issued to the warrantholder is converted into shares and expire on March Herbal Brands Acquisition In April 2019, the Company issued the Rock Cliff Warrants to purchase 193,402 Clever Leaves Class C convertible preferred shares on a 1:1 basis, at a strike price of $8.79 per share. The fair value of the Rock Cliff Warrants was $717. The warrants can be exercised in part or in whole at any time prior to the expiration date of May In August 2020 and in connection with the Company’s modification to the Herbal Brands Loan, the Company extended the expiration date of the Rock Cliff Warrants to May	13. CAPITAL STOCK Common Shares As of December -voting Preferred Shares As of December In April 2020 and in connection with the initial closing of the Series E fundraising, Clever Leaves issued 1,308,733 Class D convertible preferred shares (“Class D Preferred Shares”) (2,015,449 -converted -Exchange -converted -Exchange In April 2020, the investor exercised the Put Right in full and the Company paid the investor $6,250 in exchange for the Company’s purchase and cancellation of 711,035 Class C convertible preferred shares (233,788 Holdco common shares on an as -converted -Exchange In July 2020 and in connection with a subsequent closing of the Series E fundraising, the Company issued 363,636 Class D Preferred Shares (559,999 Holdco common shares on an as -converted -Exchange -converted -Exchange -converted -Exchange Class D Preferred Shares vote together with the Clever Leaves common shares, and are not considered a separate class for voting purposes, except as required by law or in cases of dissolution, liquidation, windup or bankruptcy proceedings which require the consent of a majority of the shareholders of Class D Preferred Shares. The Class D Preferred Shares carries a liquidation preference (the “Class D Liquidation Preference”) of 1.4 times the original issue price of $11.00 for the one -year -dilution -dilution The Business Combination qualified as an automatic conversion and the Class D Preferred Shares were converted into 3,571,591 Holdco common shares in accordance with the terms of the agreement. As a result of this conversion, the Company recognized approximately $10,219 of non -cash -in Business Combination In connection with the Business Combination, the consolidated statement of shareholders’ equity has been retroactively restated to reflect the number of shares received in the Business Combination. The consolidated statement of shareholders’ equity as of December -controlling -for-one of the Neem Holdings Warrants for 300,000 of the Company’s common shares, and (vi) the recapitalization of 1,168,421 In addition, SAMA founders received 1,140,423 common shares in exchange for their SAMA common stock as earnout shares. Under the terms these shares would be released from escrow as follows: (i) shares constituting 50% of the common shares reserve will be released to the Sponsor if the closing price of the Company’s common shares on Nasdaq equals or exceeds $12.50 per share (as adjusted for shares splits, reverse splits, stock dividends, reorganizations, recapitalizations) for any 20 trading days within any consecutive 30 trading day period on or before the second anniversary of the Closing, and (ii) shares constituting the remaining 50% of the common shares reserve will be released to the Sponsor if the closing price of the Company’s common shares on Nasdaq equals or exceeds $15.00 per share (as adjusted for stock splits, reverse splits, stock dividends, reorganizations, recapitalizations) for any 20 trading days within any consecutive 30 trading day period on or before the fourth anniversary of the Closing. As of December st Warrants As of December Following the SEC statement in April 2021, the Company determined that the private warrants should be classified as a liability. Refer to Note 3. for more information and the impact on the Company’s financial statements. As of Mar 26 th Herbal Brands Acquisition In April 2019, the Company issued the Rock Cliff Warrants to purchase 193,402 Clever Leaves Class C convertible preferred shares on a 1:1 basis, at a strike price of $8.79 per share. The fair value of the Rock Cliff Warrants was $717. The warrants can be exercised in part or in whole at any time prior to the expiration date of May In August 2020 and in connection with the Company’s modification to the Herbal Brands Loan, the Company extended the expiration date of the Rock Cliff Warrants to May Neem Holdings Warrants In November 2020, Clever Leaves issued to Neem Holdings Warrants to purchase the number of Clever Leaves common shares that would entitle Neem Holdings to receive 300,000 Holdco common shares. Warrants were exercisable for all, but not less than all, of the Warrant Shares and expire at the earlier of (i) the date and time that the Business Combination Agreement is terminated in accordance with its terms; and (ii) the Closing Date. Following the successful closing of the Business Combination Agreement, Neem Holdings exercised their right and as a result the Company issued 300,000 Holdco common shares for an aggregate purchase price of $3. Refer to Note 12. for more information on the Neem Holdings Convertible Note.

GENERAL AND ADMINISTRATION

GENERAL AND ADMINISTRATION	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
General And Administration [Abstract]
GENERAL AND ADMINISTRATION	12. GENERAL AND ADMINISTRATION The components of general and administrative expenses were as follows: Three months ended March 31, 2021 March 31, 2020 Salaries and benefits $ 3,326 $ 4,546 Office and administration 1,186 628 Professional fees 2,234 1,396 Share based compensation 1,550 416 Rent 260 465 Other 186 669 Total $ 8,742 $ 8,120	14. GENERAL AND ADMINISTRATION The components of general and administrative expenses were as follows: Year ended December 31, 2020 December 31, 2019 Salaries and benefits $ 13,354 $ 15,238 Office and administration 3,319 4,167 Professional fees 6,985 10,295 Share based compensation 1,652 1,522 Rent 1,700 1,692 Other 2,818 2,065 Total $ 29,828 $ 34,979

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	13. SHARE-BASED COMPENSATION Clever Leaves Holdings Inc. 2020 Incentive Award Plan In connection with the Business Combination, the Company adopted the Clever Leaves Holdings Inc. 2020 Incentive Award Plan (the “2020 Plan”) which provides for the Company to grant incentive stock options, nonqualified stock options, restricted share units and other shares -based -employee As of March 31, 2021, the Company has reserved 2,813,215 common shares for issuance to its employees, directors, outside advisors and non -employee Clever Leaves Holdings Inc. 2020 Earnout Award Plan In connection with the Business Combination, the Company adopted the Clever Leaves Holdings Inc. 2020 Earnout Award Plan (the “Earnout Plan”). The purpose of the Earnout Plan is to provide equity awards following the Closing Date to certain directors, employees and consultants that have contributed to the Business Combination. Under the Earnout Plan, (i) shares constituting 50% of the share reserve will be issued only if the closing price of the Company’s common shares on Nasdaq equals or exceeds $12.50 per share (as adjusted for shares splits, reverse splits, stock dividends, reorganizations, recapitalizations or any similar event) for any 20 trading days within any consecutive 30 trading day period on or before the second anniversary of the Closing, and (ii) shares constituting the remaining 50% of the share reserve will be issued only if the closing price of the Company’s common shares on Nasdaq equals or exceeds $15.00 per share (as adjusted for stock splits, reverse splits, stock dividends, reorganizations, recapitalizations or any similar event) for any 20 trading days within any consecutive 30 trading day period on or before the fourth anniversary of the Closing. Equity awards granted prior to these hurdles being met will vest only if the applicable hurdles are achieved; equity awards granted following the hurdles being achieved need not include the hurdles. In addition, the Company’s board of directors may choose to impose additional vesting conditions. As of March 31, 2021 and December 31, 2020, 401,282 and 1,440,000 The 2018 Plan, 2020 Plan, and Earnout Plan are administered by the Company’s board of directors or, at the discretion of the Company’s board of directors, by a committee thereof. The exercise prices, vesting and other restrictions are determined at the discretion of the Company’s board of directors, or its committee if so delegated. The Company’s board of directors values the Company’s common shares, taking into consideration the most recently available valuation thereof performed by third parties, as well as additional factors which may have changed since the date of the most recent contemporaneous valuation through the date of grant. Share-Based Award Valuation The following table presents the weighted -average -Scholes-Merton Three Months Ended March 31, 2021 Expected term 5.00 – 6.25 Risk-free interest rate 0.78 – 1.02 % Expected dividend yield 0.0 % Expected volatility 90 % Stock Options The following table summarizes the Company’s stock option activity since December 31, 2020: Stock Options Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term (Years) Aggregate Balance as at December 31, 2020 896,888 $ 5.22 3.96 $ 2,889 Granted 51,434 $ 14.40 9.92 Exercised — $ — — $ — Forfeited — $ — — Balance as at March 31, 2021 948,322 $ 6.15 4.06 $ 3,922 Vested and expected to vest as at March 31, 2021 937,041 $ 6.10 4.07 $ 3,923 Vested and exercisable as at March 31, 2021 494,776 $ 6.17 3.71 $ 2,102 The aggregate intrinsic value of stock options is calculated as the difference between the exercise price of the stock options and the fair value of the Company’s common shares for all stock options that had exercise prices lower than the fair value of the Company’s common shares. The weighted -average -date -based Restricted Share Units Time-based Restricted Share Units The fair value for time -based The following table summarizes the changes in the Company’s time -based Restricted Share Units Weighted-Average Grant Date Fair Value Unvested as of December 31, 2020 78,634 $ 3.25 Granted 338,393 14.33 Vested (7,713) 14.40 Canceled/forfeited — — Unvested as of March 31, 2021 409,314 $ 12.47 The total fair value of time -based nil Market-based Restricted Share Units During the three months ended March 31, 2021, the Company granted RSUs with both a market condition and a service condition (market -based -based -based -based The following table presents the weighted -average -based Three Months Ended March 31, 2021 Grant date share price $ 14.40 Risk-free interest rate 0.5 % Expected dividend yield 0.0 % Expected volatility 90 % Expected life (in years) 1.8 – 3.8 The following table summarizes the changes in the Company’s market -based Restricted Share Units Weighted-Average Grant Date Fair Value Unvested as of December 31, 2020 — $ — Granted 1,038,718 13.89 Vested — — Canceled/forfeited — — Unvested as of March 31, 2021 1,038,718 $ 13.89 No market -based Share-Based Compensation Expense During the three months ended March 31, 2021 and 2020, the Company recognized share -based -based -average During the three months ended March 31, 2021 and 2020, the Company recognized share -based nil nil -average The Company recognized total share -based -based	15. SHARE-BASED COMPENSATION Northern Swan Holdings, Inc. 2018 Omnibus Incentive Compensation Plan The Northern Swan Holdings, Inc. 2018 Omnibus Incentive Compensation Plan, as amended (the “2018 Plan”) provides for the Company to grant incentive stock options, nonqualified stock options, restricted share units (“RSUs”) and other stock -based -employee As of December -employee Clever Leaves Holdings Inc. 2020 Incentive Award Plan In connection with the Business Combination, the Company adopted the Clever Leaves Holdings Inc. 2020 Incentive Award Plan (the “2020 Plan”) which provides for the Company to grant incentive stock options, nonqualified stock options, restricted share units and other shares -based -employee As of December -employee nil Clever Leaves Holdings Inc. 2020 Earnout Award Plan In connection with the Business Combination, the Company adopted the Clever Leaves Holdings Inc. 2020 Earnout Award Plan (the “Earnout Plan”). The purpose of the Earnout Plan is to provide equity awards following the Closing Date to certain directors, employees and consultants that have contributed to the Business Combination. Under the Earnout Plan, (i) shares constituting 50% of the share reserve will be issued only if the closing price of the Company’s common shares on Nasdaq equals or exceeds $12.50 per share (as adjusted for shares splits, reverse splits, stock dividends, reorganizations, recapitalizations or any similar event) for any 20 trading days within any consecutive 30 trading day period on or before the second anniversary of the Closing, and (ii) shares constituting the remaining 50% of the share reserve will be issued only if the closing price of the Company’s common shares on Nasdaq equals or exceeds $15.00 per share (as adjusted for stock splits, reverse splits, stock dividends, reorganizations, recapitalizations or any similar event) for any 20 trading days within any consecutive 30 trading day period on or before the fourth anniversary of the Closing. Equity awards granted prior to these hurdles being met will vest only if the applicable hurdles are achieved; equity awards granted following the hurdles being achieved need not include the hurdles. In addition, the Company’s board of directors may choose to impose additional vesting conditions. As of December The 2018 Plan, 2020 Plan, and Earnout Plan are administered by the Company’s board of directors or, at the discretion of the Company’s board of directors, by a committee thereof. The exercise prices, vesting and other restrictions are determined at the discretion of the Company’s board of directors, or its committee if so delegated. The Company’s board of directors values the Company’s common shares, taking into consideration the most recently available valuation thereof performed by third parties, as well as additional factors which may have changed since the date of the most recent contemporaneous valuation through the date of grant. Stock Option Valuation The following table presents the weighted -average -Scholes-Merton Year Ended December 31, 2020 December 31, 2019 Expected term 0.14 – 5.00 2.79 – 5.00 Risk-free interest rate 0.22 – 0.41% 1.3 – 2.7 % Expected dividend yield 0.0% 0.0 % Expected volatility 85% – 90% 80 % Stock Options The following table summarizes the Company’s stock option activity since December Stock Weighted-Average Exercise Weighted-Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance as at December 31, 2019 1,195,544 $ 14.18 3.21 $ 3,194 Granted 121,291 $ 6.71 3.64 Exercised (88,706 ) $ 0.24 — $ 705 Forfeited (331,241 ) $ 11.86 — Balance as at December 31, 2020 896,888 $ 5.22 3.96 $ 2,889 Vested and expected to vest as at December 31, 2020 885,607 $ 5.60 3.97 $ 2,906 Vested and exercisable as at December 31, 2020 419,498 $ 6.80 3.78 $ 944 The aggregate intrinsic value of stock options is calculated as the difference between the exercise price of the stock options and the fair value of the Company’s common shares for all stock options that had exercise prices lower than the fair value of the Company’s common shares. The weighted -average -date Restricted Share Units The following table summarizes the Company’s restricted share unit activity since December Restricted Weighted-Average Grant Date Unvested as of December 31, 2019 — $ — Granted 83,715 3.25 Vested (2,989 ) 3.25 Canceled/forfeited (2,092 ) 3.25 Unvested as of December 31, 2020 78,634 $ 3.25 The total fair value of restricted share units vested during the year ended December nil Share-Based Compensation Expense During the year ended December -based -based -average During the year ended December -based nil consolidated statement of operations. The total compensation cost related to unvested restricted share unit awards not yet recognized as of December nil -average The Company recognized total share -based -based

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	16. RELATED PARTY TRANSACTIONS The Company entered into a guaranty (the “Guaranty”) in favor of Rock Cliff on May -of-pocket As part of the Herbal Brands acquisition financing, the Company also issued warrants to Rock Cliff, to purchase 193,402 Class C preferred shares of Clever Leaves on a 1:1 basis, at a strike price of $8.79 per share, with a relative fair value of approximately $717. The warrants can be exercised in part or in whole at any time prior to the expiration date of May Refer to Note 8., Note 12., and Note 13. for more information on the Herbal Brands acquisition and related financing. On November On October

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Segment Reporting [Abstract]
SEGMENT REPORTING	14. SEGMENT REPORTING Operating segments include components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (the Company’s Chief Executive Officer, “CEO”) in deciding how to allocate resources and in assessing the Company’s performance. Operating segments for the Company are organized by product type and managed by segment managers who are responsible for the operating and financial results of each segment. Due to the similarities in the manufacturing and distribution processes for the Company’s products, much of the information provided in these consolidated financial statements and the footnotes to the consolidated financial statements, is similar to, or the same as, that information reviewed on a regular basis by the Company’s CEO. The Company’s management evaluates segment profit/loss for each of the Company’s operating segments. The Company defines segment profit/loss as income from continuing operations before interest, taxes, depreciation, amortization, share -based -segment As of March 31, 2021, the Company’s operations were organized in the following two reportable segments: 1. The Cannabinoid operating segment: comprised of the Company’s cultivation, extraction, manufacturing and commercialization of cannabinoid products. This operating segment is in the early stages of commercializing cannabinoid products internationally pursuant to applicable international and domestic legislation, regulations, and other permits. The Company’s principal customers and sales for its products will initially be outside of the U.S. 2. Non -Cannabinoid The following table is a comparative summary of the Company’s net sales and segment profit by reportable segment for the periods presented: Three months ended March 31, March 31, Segment Net Sales: Cannabinoid $ 677 $ 242 Non-Cannabinoid 2,800 2,672 Total Net Sales 3,477 2,914 Segment Profit (Loss): Cannabinoid (2,864 ) (5,401 ) Non-Cannabinoid 612 480 Total Segment Loss $ (2,252) $ (4,921) Reconciliation: Total Segment Loss (2,252 ) (4,921 ) Unallocated corporate expenses (3,387 ) (1,804 ) Non-cash share based compensation (1,550 ) (416 ) Depreciation and amortization (579 ) (352 ) Goodwill impairment — (1,682 ) Loss from operations $ (7,768) $ (9,174) Loss on fair value of derivative instrument — 13 Loss(gain) on remeasurement of warrant liability 4,851 — Loss on investments — 161 Foreign exchange loss 759 48 Interest expense 978 836 Miscellaneous, net (602 ) (57 ) Loss from operations before income taxes $ (13,754 ) $ (10,175 ) During the three months ended March 31, 2021 and 2020, revenues from GNC and its affiliates accounted for approximately 19% and 36% of the Company’s net sales; the net sales attributable to the GNC are reflected in the non -cannabinoid -cannabinoid March 31, 2021 December 31, 2020 Long-lived assets Cannabinoid $ 27,148 $ 25,485 Non-Cannabinoid 162 176 Other (a) 26 19 $ 27,336 $ 25,680 ____________ (a) “Other” includes long -lived Long -lived -current -lived The following table disaggregates the Company’s revenues by channel for the for the periods presented: Three months ended March 31, March 31, Mass retail $ 1,888 $ 1,021 Specialty, health and other retail 225 312 Distributors 1,232 1,339 E-commerce 132 242 $ 3,477 $ 2,914	17. SEGMENT REPORTING Operating segments include components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (the Company’s Chief Executive Officer, “CEO”) in deciding how to allocate resources and in assessing the Company’s performance. Operating segments for the Company are organized by product type and managed by segment managers who are responsible for the operating and financial results of each segment. Due to the similarities in the manufacturing and distribution processes for the Company’s products, much of the information provided in these consolidated financial statements and the footnotes to the consolidated financial statements, is similar to, or the same as, that information reviewed on a regular basis by the Company’s CEO. The Company’s management evaluates segment profit/loss for each of the Company’s operating segments. The Company defines segment profit/loss as income from continuing operations before interest, taxes, depreciation, amortization, share -based -segment As of December 1. The Cannabinoid operating segment: comprised of the Company’s cultivation, extraction, manufacturing and commercialization of cannabinoid products. This operating segment is in the early stages of commercializing cannabinoid products internationally pursuant to applicable international and domestic legislation, regulations, and other permits. The Company’s principal customers and sales for its products will initially be outside of the U.S. 2. Non -Cannabinoid The following table is a comparative summary of the Company’s net sales and segment profit for by reportable segment for the periods presented: Year ended December 31, 2020 (Restated) (a) December 31, 2019 Segment Net Sales: Cannabinoid $ 2,511 $ 133 Non-Cannabinoid 9,606 7,701 Total Net Sales 12,117 7,834 Segment Profit (Loss): Cannabinoid (18,798 ) (25,250 ) Non-Cannabinoid 1,863 614 Total Loss $ (16,935 ) $ (24,636 ) Reconciliation: Total Segment Loss (16,935 ) (24,636 ) Unallocated corporate expenses (6,405 ) (5,887 ) Non-cash share based compensation (1,652 ) (1,522 ) Depreciation and amortization (1,854 ) (1,480 ) Herbal Brands acquisition related charges — (3,015 ) Goodwill impairment (1,682 ) — Loss from operations $ (28,528 ) $ (36,540 ) Loss on debt extinguishment 2,360 3,374 Gain on remeasurement of warrant liability (10,780 ) — Loss on fair value of derivative instrument 657 421 Loss on investments 464 756 Foreign exchange loss 491 1,575 Interest expense 4,455 2,684 Miscellaneous, net (284 ) 534 Loss from operations before income taxes $ ( 25,891 ) $ (45,884 ) During 2020, revenues from GNC and its affiliates accounted for approximately 10.1% of the Company’s net sales; the net sales attributable to the GNC are reflected in the non -cannabinoid -cannabinoid -cannabinoid December 31, 2020 December 31, 2019 Long-lived assets Cannabinoid $ 25,485 $ 24,209 Non-Cannabinoid 176 207 Other (a) 19 16 $ 25,680 $ 24,432 ____________ (a) “Other” includes long -lived Long -lived -current -lived The following table disaggregates the Company’s revenues by channel for the for the periods presented: Year ended December 31, 2020 December 31, 2019 Mass retail $ 6,879 $ 3,318 Specialty, health and other retail 689 1,235 Distributors 4,036 2,397 E-commerce 513 885 $ 12,117 $ 7,834

INCOME TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAX	18. INCOME TAX Income tax recognized in the statement of operations: 2020 2019 Current tax Current tax expense in respect of the current year $ — $ — Deferred tax Deferred tax expense (recovery) in the current year — — Total income tax expense recognized in the current year $ — $ — The reconciliation of income tax expense attributable to loss before income taxes differs from the amounts computed by applying the combined federal and provincial combined tax rate of 27% (2019 – 27%) of pre -tax 2020 (Restated) (d) 2019 Loss before income taxes $ ( 25,895 ) (a) $ (45,980 ) (b) Expected federal income tax recovery calculated at 27% (c) ( 6,992 ) (12,415 ) Effect of income/expenses, net, that are not (taxable)/deductible (permanent differences) in determining taxable profit ( 1,45 4 ) 2,019 Tax rates differences applicable to foreign subsidiaries (143 ) (632 ) Adjustments related to prior years 958 — Change valuation allowance 8,009 10,150 Foreign exchange (378 ) 878 Income tax expense $ — $ — ____________ (a) Loss before income taxes of $25,891 plus loss from equity investment of $4. (b) Loss before income taxes of $45,884 plus loss from equity investment of $96. (c) Due to the substantial alignment of the taxable income base between Canada and its provinces, the combined federal and provincial rate has been used as the reconciliation rate. (d) Following the SEC statement in April 2021, the Company determined that the private warrants should be classified as a liability. Refer to Note 3. for more information and the impact on the Company’s financial statements. The following net deferred tax assets are not recognized in the consolidated financial statements due to the unpredictability of future income as of the periods presented: 2020 2019 Deferred tax asset (liability) Non-capital losses carry forward $ 18,436 $ 11,909 Capital losses carryforward 98 — Other 1,697 1,567 Property, plant and equipment 279 — Intangibles 441 — Deferred tax assets $ 20,951 $ 13,476 Valuation allowance (20,525 ) (12,515 ) Intangible assets (5,700 ) (5,713 ) Other (426 ) (948 ) Net deferred tax liability $ (5,700 ) $ (5,700 ) As at December Canada United Colombia United Portugal Germany 2030 $ — $ — $ 3,176 $ — $ — $ — 2031 14,635 2,150 2032 7,048 5,157 2037 75 641 — 2038 323 — — 2039 3,914 2040 11,519 Indefinite — 11,963 — 1,761 7,824 Total $ 15,831 $ 12,604 $ 24,859 $ 1,761 $ 7,307 $ 7,824 Should all of the deferred tax assets be recognized as an asset in the future, approximately $390 of the benefit would be credited to share capital. Due to the losses sustained by the Company in the current and prior periods, no amount of deferred tax related to investments in subsidiaries has been recognized. Uncertain Tax Benefits The Company has recorded no provisions for, or reserved amounts related to unrecognized deferred tax assets in respect of, uncertain tax benefits (2019 — $0) and there are no foreseeable changes for the twelve months following December

NET LOSS PER SHARE

NET LOSS PER SHARE	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
NET LOSS PER SHARE	15. NET LOSS PER SHARE Basic net loss per share is calculated by dividing net loss by the weighted -average -average -stock The following table sets forth the computation of basic and diluted net loss and the weighted average number of shares used in computing basic and diluted net loss per share: Three Months Ended March 31, March 31, Numerator: Net loss $ (13,765 ) $ (10,186 ) Denominator: Weighted-average common shares outstanding – basic and diluted 25,030,080 8,304,030 Net loss per share attributable to Clever Leaves Holdings Inc. common shareholders – basic and diluted $ (0.55 ) $ (1.23 ) The Company’s potentially dilutive securities, which include common stock warrants, stock options, and unvested restricted stock have been excluded from the computation of diluted net loss per share as the effect would be to reduce the net loss per share. Therefore, the weighted -average The Company excluded the following potential common shares, presented based on amounts outstanding at March 31, 2021 and 2020, from the computation of diluted net loss per share attributable to common shareholders because including them would have had an anti -dilutive March 31, March 31, Common stock warrants 17,850,460 — SAMA earnout shares 570,211 — Stock options 948,322 1,195,024 Unvested restricted share units 1,448,032 — Total 20,817,025 1,195,024	19. NET LOSS PER SHARE Basic net loss per share is calculated by dividing net loss by the weighted -average -average -stock The following table sets forth the computation of basic and diluted net loss and the weighted average number of shares used in computing basic and diluted net loss per share: Year Ended December 31, 2020 (Restated) (a) December 31, 2019 Numerator: Net loss $ ( 25,895 ) $ (45,980 ) Adjustments to reconcile to net loss available to common stockholders: Accretion of Class D preferred shares to liquidation preference on automatic conversion 10,219 — Net loss attributable to non-controlling interests — (6,450 ) Net loss attributable to Clever Leaves Holdings Inc. common shareholders – basic and diluted $ ( 36,114 ) $ (39,530 ) Denominator: Weighted-average common shares outstanding – basic and diluted 10,815,580 7,814,796 Net loss per share attributable to Clever Leaves Holdings Inc. common shareholders – basic and diluted $ ( 3.34 ) $ (5.06 ) (a) See Note 3. for information on the restatement adjustment as of December 31, 2020. The Company’s potentially dilutive securities, which include common stock warrants, stock options, and unvested restricted stock have been excluded from the computation of diluted net loss per share as the effect would be to reduce the net loss per share. Therefore, the weighted -average The Company excluded the following potential common shares, presented based on amounts outstanding at December -dilutive December 31, 2020 December 31, 2019 Common stock warrants 17,963,591 63,597 SAMA earnout shares 1,140,423 — Stock options 896,888 1,195,544 Unvested restricted share units 78,634 — Total 20,079,536 1,259,141

CONTINGENCIES AND COMMITMENTS

CONTINGENCIES AND COMMITMENTS	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES AND COMMITMENTS	20. CONTINGENCIES AND COMMITMENTS Lease Commitments The Company and its subsidiaries lease its office facilities and cannabis related facilities in Canada, the United States and Colombia under non -cancellable Undiscounted future minimum annual lease payments for the next five years and thereafter are as follows: Lease Commitments 2021 $ 2,319 2022 1,771 2023 1,225 2024 590 2025 189 Thereafter 70 Total $ 6,164 Purchase Commitments The Company does not have any commitments to purchase raw materials at specific prices under any supplier contracts. Additionally the Company is committed to pay approximately $2,800 on account of insurance coverage. See Note 12. for information on the Company’s debt obligations.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Use of Estimates		Use of Estimates The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make judgments, estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes in the reported period. While the significant estimates made by management in the preparation of the consolidated financial statements are reasonable, prudent, and evaluated on an ongoing basis, actual results may differ materially from those estimates. The information below outlines several accounting policies applied by the Company in preparing its consolidated financial statements that involve complex situations and judgment in the development of significant estimates and assumptions.
Consolidation		Consolidation The determination of whether or not to consolidate entities under U.S. GAAP requires significant judgment. Subsidiaries are consolidated from the date of acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date when such control ceases. The Company treats transactions with non -controlling -controlling -controlling In regards to the Company’s interests in entities that do not meet the requirements for consolidation, refer to Investments
Restatement of Previously Issued Financial Statements		Restatement of Previously Issued Financial Statements Following the Business Combination consummated on December The Company originally concluded that the warrants met the criteria to be classified as a component of equity. Subsequent to filing our Original Report on March -40 Derivatives and Hedging — Contracts in Entity’s Own Equity -in Fair Value Measurement -in-capital The table below sets forth the consolidated statement of financial position, including the balances originally reported as at December As at December 31, 2020 Reported Restated Warrant liabilities $ — $ 19,061 Current liabilities 10,164 29,225 Total liabilities 51,567 70,628 Additional paid-in capital 194,105 164,264 Accumulated deficit (79,794 ) (69,014 ) Total shareholders’ equity 114,311 95,250 The table below sets forth the consolidated statements of operations, including the amounts originally reported and the restated amounts for the year ended December Year Ended December 31, 2020 Reported Restated Revenue $ 12,117 $ 12,117 Loss from operations (28,528 ) (28,528 ) Gain on remeasurement of warrant liabilities — 10,780 Net loss (36,675 ) (25,895 ) Net loss attributable to common shareholder – basic and diluted (46,894 ) (36,114 ) Basic and diluted earnings per share (4.34 ) (3.34 ) The table below sets forth the consolidated statement of cash flows, including the amounts originally reported and the restated amounts for the year ended December Year Ended December 31, 2020 Reported Restated Net loss $ (36,675 ) $ (25,895 ) Gain on remeasurement of warrant liabilities — 10,780 Net cash used in operating activities (21,961 ) (21,961 ) The table below sets forth the consolidated statement of stockholders equity, including the amounts originally reported and the restated amounts for the year ended December Year Ended December 31, 2020 Reported Restated Business combination and PIPE financing $ 77,635 $ 47,794 Total shareholders’ equity 114,311 95,250 The Company determined the fair value of its private warrants using the Monte Carlo simulation model. The following assumptions were used to determine the fair value of the Private Warrants at December As at December 18, 2020 December 31, 2020 Risk-free interest rate 0.45 % 0.43 % Expected volatility 50 % 60 % Share price $ 13.00 $ 8.90 Exercise price $ 11.50 $ 11.50 Expiration date December 18, 2025 December 18, 2025 • -free •
Correction of Statement of Cash Flows Classification		Correction of Statement of Cash Flows Classification Subsequent to the issuance of the Company’s financial statements for the year ended December
Foreign Currencies		Foreign Currencies The functional currency of the Company, and for each subsidiary, is the currency of the primary economic environment in which it operates. All figures presented in the consolidated financial statements are reflected in U.S. dollars, which is the functional currency of the Company and all of its subsidiaries. Once the Company determines the functional currency of a subsidiary, it is consistently used unless there are significant and clear indications that the functional currency has changed in economic facts and circumstances. Previously issued financial statements are not restated for any change in the functional currency. Any transactions not denominated in the Company’s functional currency are considered foreign currency transactions, and exchange differences arising from translation are recognized in profit or loss.
Cash and Cash Equivalents		Cash and Cash Equivalents Cash and cash equivalents are comprised of cash balances at financial institutions and highly liquid short -term
Restricted Cash		Restricted Cash Restricted cash is comprised of cash on deposit for payments related to the Herbal Brands Inc. acquisition and cash on deposit for certain of the Company’s lease arrangements.
Accounts Receivable		Accounts Receivable Accounts receivable represent payments due to the Company for previously recognized net sales, reduced by an allowance for doubtful accounts for balances which are estimated to be uncollectible at period end.
Concentrations of Credit Risk		Concentrations of Credit Risk Three of the Company’s customers accounted for an aggregate of approximately 74% of the Company’s outstanding trade receivable at December
Prepaid Expenses and Deposits		Prepaid Expenses and Deposits Prepaid expenses, deposits, and advances primarily represent amounts previously paid to vendors for security deposits and supplies, leased premises, facility construction and expansion projects not yet delivered.
Other Receivables		Other Receivables Other receivables arise from transactions other than credit sales. Other receivables primarily relate to recoverable sales and other value added tax.
Inventories		Inventories Inventories consist of raw materials, work -in-progress Raw materials • • Work-in-progress • • Finished goods • • The Company writes down inventory for any obsolescence during the period or when the net realizable value of inventory is less than the carrying value. These adjustments are estimates, which could vary significantly, either favorably or unfavorably, from the amounts that the Company may ultimately realize upon the disposition of inventories if future economic conditions, customer inventory levels, product discontinuances, sales return levels or competitive conditions differ from the Company’s estimates and expectations. Any inventory write downs to net realizable value are not reversed for subsequent recoveries in value, except in cases of changes in exchange rates.
Investments		Investments The Company determines the appropriate classification of its equity investments at the date of purchase and reevaluates the classification at the statement of financial position date. The Company measures equity instruments at fair value and recognizes any changes in fair value in its consolidated statement of operations. The Company measures equity investments without a readily determinable fair value that do not qualify for the net asset value practical expedient under Topic 820 at its cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. In regards to the Company’s interests in entities that do not meet the requirements for consolidation, the Company uses either the cost method of accounting whereby it records the investments at historical cost (as a policy choice in accordance with ASC 321 measurement alternative) or the equity method of accounting whereby it records its share of the underlying income or loss of these entities, as well as adjustments for basis differences. The evaluation of whether the Company exerts control or significant influence over the financial and operational policies of an entity requires judgment based on the facts and circumstances surrounding each individual entity.
Fair Value of Financial Instruments		Fair Value of Financial Instruments The Company’s financial instruments are measured and reported at fair value, which is the price receivable upon sale of an asset or payable upon transfer of a liability in the principal or most advantageous market for the asset or liability, conducted in an orderly transaction between market participants at the measurement date. Carrying amounts of certain financial instruments, including cash and cash equivalents, accounts receivable, and accounts payable (trade and accrued liabilities) approximate their fair value, as the time between initiation and the eventual realization of their value is relatively short -term The fair value hierarchy is based on the lowest level input that is significant to the fair value measurement as a whole: • • • For assets and liabilities recognized at fair value on a recurring basis, the Company reassesses categorization to determine whether changes have occurred between the hierarchy levels at the end of each reporting period.
Property, Plant and Equipment, Net		Property, Plant and Equipment, Net Property, plant and equipment, net is recorded at cost, net of accumulated depreciation and any accumulated impairment losses, if applicable. Attributed costs include the original cost of the item, any direct materials and labor to bring the asset into working condition, borrowing costs, and costs of replacing parts if the recognition criteria are met. All other repair and maintenance costs are recognized in the consolidated statement of operations as incurred. Depreciation begins when the asset becomes available for use and is calculated on a straight -line Estimated Useful Life Land N/A – indefinite Buildings & warehouse 2 – 40 years Leasehold improvements Shorter of lease term or useful life Furniture and appliances 5 years Agricultural equipment 2 – 10 years Computer equipment & telecommunications networks 3 years Transport equipment 5 years Laboratory equipment 3 – 20 years The Company reviews the depreciation method, residual values, and useful lives of property, plant and equipment at least annually and adjusts prospectively, if appropriate. The carrying amount of an asset and any significant part is derecognized on disposal of the asset, or when no future economic benefits are expected from its continued use. Any gain or loss arising on derecognition of the asset (equal to the difference between the net disposal proceeds and the carrying amount) is included in the consolidated statement of operations in the period of derecognition. Long -lived -lived Borrowing costs, which consist of interest and other costs incurred by the Company in connection with the borrowing of funds, are capitalized as part of the cost of a qualifying asset if it is directly attributable to the acquisition, construction or production of the respective asset. All other borrowing costs are expensed in the period in which they are incurred.
Intangible Assets		Intangible Assets Intangible assets include the licenses acquired as part of the acquisition of Herbal Brands and Clever Leaves through business combinations (Note 9.), as well as trade name, customer relationships, contracts and customer lists. Intangible assets acquired in a business combination are initially recognized as cost at their fair value based on the present value of expected future cash flows as at the date of acquisition. After initial measurement, intangible assets are carried at cost less accumulated amortization and any accumulated impairment losses. Costs of internally developed intangible assets are not capitalized, and related expenditures are recognized in profit or loss as incurred. Intangible assets are assessed to determine whether they have finite or indefinite useful lives, and the carrying values and remaining estimated useful lives are subject to impairment testing to determine if events or circumstances warrant a revision. Intangible Assets with Finite Useful Lives Intangible assets with finite lives are amortized over their respective useful economic lives and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The Company reviews the amortization period and the amortization method for an intangible asset with a finite useful life on an annual basis. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates to be applied prospectively. The amortization expense on intangible assets with finite lives is recognized in profit or loss. The finite lived intangible assets acquired in the Herbal Brands acquisition and the related estimated useful lives at time of acquisition were as follows: Remaining Useful (In Years) Finite-lived intangible assets: Customer contracts 8.7 Customer relationships 4 – 7 Customer list 5 Brand 10 Amortization of finite lived intangibles is calculated on a straight–line basis over the estimated useful lives of the assets. Intangible Assets with Indefinite Useful Lives Intangible assets with indefinite useful lives are not amortized but are subject to impairment testing at least annually. The assessment of indefinite life is reviewed on an annual basis to determine whether the indefinite life is still appropriate. If not, the change in useful life from indefinite to finite is made on a prospective basis as a change in accounting estimate. Intangible assets are not revalued subsequently. Intangible assets are subject to impairment testing at least annually and such test considers the estimated future cash flows expected to result from use of the intangible asset or asset group, and eventual disposal. An indefinite -life
Business Combinations and Goodwill		Business Combinations and Goodwill The Company accounts for an acquisition of a business using the acquisition method. When control of another entity is obtained, the Company measures the underlying transaction at fair value, and establishes the basis on which the assets, liabilities, and non -controlling To be considered a business combination, the acquired entity must meet the definition of a business under Topic 805, which states that a business must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs as a result of revenue -generating The consideration transferred to the acquirer is measured at fair value at the date of acquisition, and includes assets transferred and liabilities assumed by the Company upon acquisition. The identifiable assets and liabilities that are exchanged as part of the business combination, and which meet the definition of assets and liabilities, are recognized separately from goodwill at the date of acquisition and measured on the acquisition date at their fair values. The non -controlling Goodwill is initially measured as a residual, recognized as an asset and represents the excess of the aggregate of consideration transferred in the business combination, the amount of any non -controlling After initial recognition, goodwill is not subject to amortization but rather is tested for impairment at least annually, or when an event or change in circumstance indicates that the carrying value of the asset may not be recoverable. See Note 10. for the Company’s goodwill information.
Equity Method Investments		Equity Method Investments Investments are assessed to determine whether they qualify as an investment in an entity that does not represent a controlling financial interest but provides the Company with significant influence in the investee. The Company determines whether the equity investment is an in -substance Investments where the Company has the ability to exercise significant influence in the investee qualify for equity method accounting and are presented separately on the consolidated statements of financial position. The equity method investment is recognized using a cost accumulation model, based on the cost of consideration transferred and related transaction costs.
Leases		Leases The determination of whether an arrangement is, or contains, a lease is based on the substance of the arrangement at inception and considers whether the arrangement is to be fulfilled through the use of a specific asset or assets, or whether the arrangement conveys a right to use the asset. Leases are classified as either operating leases or capital leases at lease inception, and this classification depends on the transfer of risks and rewards of ownership, along with several other criteria such as the transfer of ownership to the lessee, purchase options, or percentage of economic life of leased asset. This lease classification is not revised unless there is a modification to the lease agreement. At commencement, capital leases are recorded with a leased asset and a corresponding liability at an amount equal to the lower of the fair value of the leased assets at lease inception and the present value of the minimum lease payments (using the lower of the lessee’s incremental borrowing rate or interest rate implicit in the lease, if known). Operating leases do not recognize a leased asset or liability in the statement of financial position. Rather, a lessee recognizes the operating expense in the consolidated statement of operations on a straight -line
Revenue Recognition		Revenue Recognition On January -09 Revenue from Contracts with Customers (Topic 606) -09 In accordance with the guidance, the Company’s policy is to recognize revenue at an amount that reflects the consideration that the Company expects that it will be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer. The Company evaluates the transfer of control through evidence of the customer’s receipt and acceptance, transfer of title, the Company’s right to payment for those products and the customer’s ability to direct the use of those products upon receipt. Typically, the Company’s performance obligations are satisfied at a point in time, and revenue is recognized, either upon shipment or delivery of goods. In instances where control transfers upon customer acceptance, the Company estimates the time period it takes for the customer to take possession and the Company recognizes revenue based on such estimates. The transaction price is typically based on the amount billed to the customer and includes estimated variable consideration where applicable. In instances when the Company’s products are sold under consignment arrangements, the Company does not recognize revenue until control over such products has transferred to the end consumer. The Company’s net revenues are comprised of gross revenues from sales of products less expected product returns, trade discounts and customer allowances, which include costs associated with mark -downs The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. See Note 17. for disaggregated revenue data. The adoption of ASU No. 2014 -09
Share-Based Compensation		Share-Based Compensation The Company grants share -based -Scholes-Merton -free -free -point -point The fair value is recognized as compensation expense over the requisite service period for all awards that vest. For performance -based -line
Reportable Segments		Reportable Segments Refer to Note 17. for more information on the Company’s operating segments.
Income Taxes		Income Taxes Current income tax assets and liabilities for the period are measured at the amount expected to be recovered from or paid to the taxation authorities and includes foreign income taxes from the Company’s operations that are consolidated, combined, for accounted for under the equity method. The tax rates and tax laws used to compute the amount are those that are enacted at the reporting date in the countries where the Company operates and generates taxable income. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial reporting and the tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Management makes an assessment of the likelihood that the resulting deferred tax assets will be realized. A valuation allowance is provided when it is more likely than not that some portion or all of a deferred tax asset will not be realized. The Company recognizes uncertain income tax positions at the largest amount that is more likely than not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Changes in recognition or measurement are reflected in the period in which judgment occurs. The Company recognizes any interest and penalties related to unrecognized tax benefits on the income tax expense line in the accompanying Consolidated Statements of Net Loss and Comprehensive Loss.
Net Loss Per Share		Net Loss Per Share The Company applies the two -class -class -class Basic net loss per share attributable to Clever Leaves Holdings Inc. shareholders is computed by dividing net loss by the weighted -average Diluted net loss per share reflects the potential dilution that could occur if securities or other contracts to issue the Company’s common shares were exercised or converted into common shares or resulted in the issuance of common shares that then shared in the earnings of the Company unless inclusion of such shares would be anti -dilutive -dilutive
Emerging Growth Company		Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes -Oxley -K Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non -emerging
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In December 2019, the FASB issued ASU No. 2019 -12 Income Taxes (Topic 740) — Simplifying the Accounting for Income Taxe -12 -12 -12 -12 In January 2020, the FASB issued ASU No. 2020 -01 Investments — Equity Securities (Topic 321), Investments — Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) -01 for under the equity method of accounting in Topic 323 and the accounting for certain forward contracts and purchased options accounted for under Topic 815. ASU No. 2020 -01 In October 2020, the FASB issued this ASU No. 2020 -09 Debt - (Topic 470) -09 -09	Recently Adopted Accounting Pronouncements In August 2018, the FASB issued ASU No. 2018 -15 Intangibles — Goodwill and Other — Internal -Use Software (Subtopic 350 -40 ) -15 -40 -15 -use -15 -40 -15 In October 2018, the FASB issued ASU No. 2018 -17 Consolidation (Topic 810) -17 -17 -17 -17
Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Issued Accounting Pronouncements Not Yet Adopted In May 2021, the FASB issued ASU No. 2021 -04 , Earnings Per Share (Topic 260), Debt — Modifications and Extinguishments (Subtopic 470 -50 ), Compensation — Stock Compensation (Topic 718), and Derivatives and He dging — Contr acts in Entity’s Own Equity (Subtopic 815 -40 ): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity -Classified Written Call Options -04 -based -04 -classified -04 -04	Recently Issued Accounting Pronouncements Not Yet Adopted In February 2016, the FASB issued ASU No. 2016 -02 Leases (Topic 842) -02 Leases -02 -of-use -term -line -loaded -02 -02 In December 2019, the FASB issued ASU No. 2019 -12 Income Taxes (Topic 740) — Simplifying the Accounting for Income Taxe -12 -12 -12 -12 In January 2020, the FASB issued ASU No. 2020 -01 Investments — Equity Securities (Topic 321), Investments — Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) -01 -01 -01 In August 2020, the FASB issued ASU No. 2020 -06 , Debt — (Topic 815) -06 -06 -06 In October 2020, the FASB issued ASU No. 2020 -08 Codification Improvement — (Topic 310) -08 -20-35-33 -08 -08 In October 2020, the FASB issued this ASU No. 2020 -09 Debt — (Topic 470) -09 conditions of the guarantees and how the legal obligations of the issuer and guarantor, as well as other factors, may affect payments to holders of the debt securities. The amendments in ASU No. 2020 -09 -09 In October 2020, the FASB issued ASU No. 2020 -10 odification Improvement — (Topic Various ) -10 -10 -10

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of consolidated entity	Subsidiaries Jurisdiction of incorporation Ownership Clever Leaves US, Inc. Delaware, United States 100% NS US Holdings, Inc. Delaware, United States 100% Herbal Brands, Inc. Delaware, United States 100% 1255096 B.C. Ltd. (“Newco”) British Columbia, Canada 100% Northern Swan International, Inc. (“NSI”) British Columbia, Canada 100% Northern Swan Management, Inc. British Columbia, Canada 100% Northern Swan Deutschland Holdings, Inc. British Columbia, Canada 100% Northern Swan Portugal Holdings, Inc. British Columbia, Canada 100% Clever Leaves Portugal Unipessoal LDA Portugal 100% Clever Leaves II Portugal Cultivation SA Portugal 100% Northern Swan Europe, Inc. British Columbia, Canada 100% Nordschwan Holdings, Inc. British Columbia, Canada 100% Clever Leaves Germany GmbH Frankfurt, Germany 100% NS Herbal Brands International, Inc. British Columbia, Canada 100% Herbal Brands, Ltd. London, United Kingdom 100% Clever Leaves International, Inc. British Columbia, Canada 100% Eagle Canada Holdings, Inc. (“Eagle Canada”) British Columbia, Canada 100% Ecomedics S.A.S. (“Ecomedics”) Bogota, Colombia 100% Clever Leaves UK Limited London, United Kingdom 100%	Subsidiaries Jurisdiction of incorporation Ownership Clever Leaves US, Inc. Delaware, United States 100% NS US Holdings, Inc. Delaware, United States 100% Herbal Brands, Inc. Delaware, United States 100% 1255096 B.C. Ltd. (“Newco”) British Columbia, Canada 100% Northern Swan International, Inc. (“NSI”) British Columbia, Canada 100% Northern Swan Management, Inc. British Columbia, Canada 100% Northern Swan Deutschland Holdings, Inc. British Columbia, Canada 100% Northern Swan Portugal Holdings, Inc. British Columbia, Canada 100% Clever Leaves Portugal Unipessoal LDA Portugal 100% Clever Leaves II Portugal Cultivation SA Portugal 100% Northern Swan Europe, Inc. British Columbia, Canada 100% Nordschwan Holdings, Inc. British Columbia, Canada 100% Clever Leaves Germany GmbH Frankfurt, Germany 100% NS Herbal Brands International, Inc. British Columbia, Canada 100% Herbal Brands, Ltd. London, United Kingdom 100% Clever Leaves International, Inc. British Columbia, Canada 100% Eagle Canada Holdings, Inc. (“Eagle Canada”) British Columbia, Canada 100% Ecomedics S.A.S. (“Ecomedics”) Bogota, Colombia 100% Clever Leaves UK Limited London, United Kingdom 100% Subsidiaries Jurisdiction of incorporation Ownership NS US Holdings, Inc. Delaware, United States 100% Herbal Brands, Inc. Delaware, United States 100% Northern Swan International, Inc. British Columbia, Canada 100% Northern Swan Management, Inc. British Columbia, Canada 100% Northern Swan Deutschland Holdings, Inc. British Columbia, Canada 100% Northern Swan Portugal Holdings, Inc. British Columbia, Canada 100% Clever Leaves Portugal Unipessoal LDA Portugal 100% Clever Leaves II Portugal Cultivation SA Portugal 100% Northern Swan Europe, Inc. British Columbia, Canada 100% Nordschwan Holdings, Inc. British Columbia, Canada 100% Clever Leaves Germany GmbH (formerly Northern Swan Holdings GmbH) Frankfurt, Germany 100% NS Herbal Brands International, Inc. British Columbia, Canada 100% Herbal Brands, Ltd. London, United Kingdom 100% Eagle Canada Holdings, Inc. British Columbia, Canada 70% Ecomedics S.A.S. Bogota, Colombia 70% Clever Leaves UK Limited London, United Kingdom 70%

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of consolidated statement of financial position	As at December 31, 2020 Reported Restated Warrant liabilities $ — $ 19,061 Current liabilities 10,164 29,225 Total liabilities 51,567 70,628 Additional paid-in capital 194,105 164,264 Accumulated deficit (79,794 ) (69,014 ) Total shareholders’ equity 114,311 95,250 Year Ended December 31, 2020 Reported Restated Revenue $ 12,117 $ 12,117 Loss from operations (28,528 ) (28,528 ) Gain on remeasurement of warrant liabilities — 10,780 Net loss (36,675 ) (25,895 ) Net loss attributable to common shareholder – basic and diluted (46,894 ) (36,114 ) Basic and diluted earnings per share (4.34 ) (3.34 ) Year Ended December 31, 2020 Reported Restated Net loss $ (36,675 ) $ (25,895 ) Gain on remeasurement of warrant liabilities — 10,780 Net cash used in operating activities (21,961 ) (21,961 ) Year Ended December 31, 2020 Reported Restated Business combination and PIPE financing $ 77,635 $ 47,794 Total shareholders’ equity 114,311 95,250
Schedule of fair value of its private warrants using the monte carlo simulation model	As at December 18, 2020 December 31, 2020 Risk-free interest rate 0.45 % 0.43 % Expected volatility 50 % 60 % Share price $ 13.00 $ 8.90 Exercise price $ 11.50 $ 11.50 Expiration date December 18, 2025 December 18, 2025
Schedule of straight-line basis over the estimated useful lives of the assets	Estimated Useful Life Land N/A – indefinite Buildings & warehouse 2 – 40 years Leasehold improvements Shorter of lease term or useful life Furniture and appliances 5 years Agricultural equipment 2 – 10 years Computer equipment & telecommunications networks 3 years Transport equipment 5 years Laboratory equipment 3 – 20 years
Schedule of intangible assets with finite useful lives	Remaining Useful (In Years) Finite-lived intangible assets: Customer contracts 8.7 Customer relationships 4 – 7 Customer list 5 Brand 10

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of fair value, assets and liabilities measured on recurring basis	Level 1 Level 2 Level 3 Total As of March 31, 2021 Assets: Investment – Cansativa — — 1,542 1,542 Total Assets — — 1,542 1,542 Liabilities: Loans and borrowings — 7,924 — 7,924 Warrant liability — — 23,912 23,912 Convertible notes — 27,266 — 27,266 Total Liabilities $ — $ 35,190 $ 23,912 $ 59,102 As of December 31, 2020 Assets: Investment – Cansativa — — 1,553 1,553 Total Assets $ — $ — $ 1,553 $ 1,553 Liabilities: Loans and borrowings $ — $ 6,701 $ — $ 6,701 Warrant liability — — 19,061 $ 19,061 Convertible notes — 27,142 — $ 27,142 Total Liabilities $ — $ 33,843 $ 19,061 $ 52,904	Level 1 Level 2 Level 3 Total As of December 31, 2020 Assets: Investment – Lift & Co $ — $ — $ — $ — Investment – Cansativa — — 1,553 1,553 Total Assets — — 1,553 1,553 Liabilities: Loans and borrowings — 6,701 — 6,701 Warrant liability — — 19,061 19,061 Convertible notes — 27,142 — 27,142 Total Liabilities (Restated) (a) $ — $ 33,843 $ 19,061 $ 52,904 As of December 31, 2019 Assets: Investment – Lift & Co $ 319 $ 57 $ — $ 376 Investment – Cansativa — — 1,701 1,701 Total Assets $ 319 $ 57 $ 1,701 $ 2,077 Liabilities: Loans and borrowings $ — $ 7,162 $ — $ 7,162 Convertible notes 26,566 $ 26,566 Total Liabilities $ — $ 33,728 $ — $ 33,728 (a) See Note 3. for information on the restatement adjustment as of December 31, 2020.

INVENTORY (Tables)

INVENTORY (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Schedule of inventories	March 31, December 31, 2020 Raw materials $ 1,083 $ 1,148 Work in progress – cultivated cannabis 66 1,482 Work in progress – harvested cannabis and extracts 2,670 274 Finished goods – cannabis extracts 7,478 7,003 Finished goods – other 258 283 Total $ 11,555 $ 10,190	December 31, 2020 December 31, 2019 Raw materials $ 1,148 $ 1,022 Work in progress – cultivated cannabis 1,482 1,205 Work in progress – harvested cannabis and extracts 274 90 Finished goods – cannabis extracts 7,003 2,081 Finished goods – other 283 1,018 Total $ 10,190 $ 5,416

PREPAIDS, ADVANCES AND OTHER (T

PREPAIDS, ADVANCES AND OTHER (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of prepaids and advances	December 31, 2020 December 31, 2019 Prepaid expenses $ 1,404 $ 281 Deposits 109 169 Other advances 1,661 2,834 Total $ 3,174 $ 3,284

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Business Combinations [Abstract]
Schedule of reconciliation of elements of business combination	Recapitalization Cash – SAMA trust and cash, net of redemptions $ 86,644 Cash – SAMA PIPE 6,000 Non-cash PIK (2,881 ) Cash assumed from SAMA 698 Cash consideration to certain Clever Leaves shareholders (3,057 ) Less: transaction costs and advisory fees (13,895 ) Net Business Combination $ 73,509 Non-cash PIK 2,881 Deferred issuance costs 1,503 Warranty liability (29,841 ) Net liabilities assumed from SAMA (258 ) Net contributions from Business Combination $ 47,794	Recapitalization (Restated) (a) Cash – SAMA trust and cash, net of redemptions $ 86,644 Cash – SAMA PIPE 6,000 Non-cash PIK (2,881 ) Cash assumed from SAMA 698 Cash consideration to certain Clever Leaves shareholders (3,057 ) Less: transaction costs and advisory fees (13,895 ) Net Business Combination $ 73,509 Non-cash PIK 2,881 Deferred issuance costs 1,503 Warrant liability (29,841 ) Net liabilities assumed from SAMA (258 ) Net contributions from Business Combination $ 47,794
Schedule of recognized identified assets acquired and liabilities assumed		Amounts Current assets $ 293 Inventory 4,640 Capital assets 9 Intangible – Customer contract 925 Intangible – Customer relationships 1,000 Intangible – Customer list 650 Intangible – Brand name 4,500 Intangible – Product formulations 16 Goodwill 1,682 Total assets acquired 13,715 Current liabilities 286 Total liabilities acquired 286 Total consideration transferred $ 13,429
Schedule of finite-lived intangible assets acquired as part of business combination		Amounts recognized at April 30, 2019 Weighted-Average Remaining Useful Life at April 30, 2019 (in years) Finite-lived intangible assets: Customer contracts $ 925 8.7 Customer relationships 1,000 5.6 Customer list 650 5.0 Brand 4,500 10.0 Product formulations 16 5.0 Total finite-lived intangible $ 7,091
Schedule of business acquisition, pro forma information		Unaudited Pro Forma Results Unaudited Net Sales $ 12,774 Loss from operations, before income taxes $ (43,432 )

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of finite-lived and indefinite-lived intangible assets	March 31, 2021 Gross Carrying Amount Accumulated Amortization Net Weighted- Finite-lived intangible assets: Customer contracts $ 925 $ 725 $ 200 0.2 Customer relationships 1,000 350 650 4.1 Customer list 650 249 401 3 Brand 4,516 878 3,638 8 Total finite-lived intangible assets $ 7,091 $ 2,202 $ 4,889 Indefinite-lived intangible assets: Licenses $ 19,000 N/A $ 19,000 Total indefinite-lived intangible assets $ 19,000 N/A $ 19,000 Total intangible assets $ 26,091 $ 2,202 $ 23,889 December 31, 2020 Gross Carrying Amount Accumulated Amortization Net Weighted- Average Useful Life (in Years) Finite-lived intangible assets: Customer contracts $ 925 $ 525 $ 400 0.5 Customer relationships 1,000 304 696 4.4 Customer list 650 217 433 3.3 Brand 4,516 766 3,750 8.3 Total finite-lived intangible assets $ 7,091 $ 1,812 $ 5,279 Indefinite-lived intangible assets: Licenses $ 19,000 N/A $ 19,000 Total indefinite-lived intangible assets $ 19,000 N/A $ 19,000 Total intangible assets $ 26,091 $ 1,812 $ 24,279	December 31, 2020 Gross Accumulated Net Weighted- Finite-lived intangible assets: Customer contracts $ 925 $ 525 $ 400 0.5 Customer relationships 1,000 304 696 4.4 Customer list 650 217 433 3.3 Brand 4,516 766 3,750 8.3 Total finite-lived intangible assets $ 7,091 $ 1,812 $ 5,279 Indefinite-lived intangible assets: Licenses $ 19,000 N/A $ 19,000 Total indefinite-lived intangible $ 19,000 N/A $ 19,000 Total intangible assets $ 26,091 $ 1,812 $ 24,279 December 31, 2019 Gross Accumulated Net Weighted-Average Finite-lived intangible assets: Customer contracts $ 925 $ 71 $ 854 8.0 Customer relationships 1,000 122 878 5.2 Customer list 650 87 563 4.3 Brand 4,516 302 4,214 9.3 Total finite-lived intangible assets $ 7,091 $ 581 $ 6,510 Indefinite-lived intangible assets: Licenses $ 19,000 N/A $ 19,000 Total indefinite-lived intangible $ 19,000 N/A $ 19,000 Total intangible assets $ 26,091 $ 581 $ 25,510
Schedule of finite-lived intangible assets amortization expense	Estimated Amortization Expense 2022 $ 1,728 2023 702 2024 585 2025 542 2026 542 Thereafter 790 Total $ 4,889	Estimated 2021 $ 1,164 2022 764 2023 702 2024 585 2025 542 Thereafter 1,522 Total $ 5,279

GOODWILL (Tables)

GOODWILL (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in goodwill	Cannabinoid Non- Cannabinoid Total Balance at December 31, 2020 $ 18,508 $ — $ 18,508 Balance at March 31, 2021 $ 18,508 $ — $ 18,508 Cumulative goodwill impairment charges (a) $ — $ 1,682 $ 1,682 (a) Amount refers to cumulative goodwill impairment charges related to impairments recognized in 2020; no impairment charges were recognized during the three months ended March 31, 2021.	Cost Cannabinoid Non- Cannabinoid Total Balance at December 31, 2018 $ 18,508 $ — $ 18,508 Additions — 1,682 1,682 Balance at December 31, 2019 $ 18,508 $ 1,682 $ 20,190 Impairment — (1,682 ) (1,682 ) Balance at December 31, 2020 $ 18,508 $ — $ 18,508

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Cost Land Buildings & warehouse Laboratory equipment Agricultural equipment Computer equipment Furniture & appliances Construction- in-progress Other Total Balance at December 31, 2018 $ 1,439 $ 2,498 $ 1,573 $ 41 $ 324 $ 104 $ 624 $ 84 $ 6,688 Additions from business acquisitions — — — — — — — 9 9 Additions 3,259 2,815 1,763 1,863 875 588 6,826 687 18,675 Balance at December 31, 2019 $ 4,698 $ 5,313 $ 3,336 $ 1,904 $ 1,199 $ 692 $ 7,450 $ 780 $ 25,372 Additions, net 367 3,151 2,606 — 336 127 (3,162 ) 240 3,665 Balance at December 31, 2020 $ 5,065 $ 8,464 $ 5,942 $ 1,904 $ 1,535 $ 819 $ 4,288 $ 1,020 $ 29,037 Accumulated Depreciation Land Buildings & warehouse Laboratory equipment Agricultural equipment Computer equipment Furniture & appliances Construction- in-progress Other Total Balance at December 31, 2018 $ — $ 16 $ 10 $ 2 $ 52 $ 2 $ — $ 17 $ 99 Depreciation (b) — 111 301 170 180 100 — 37 898 Balance at December 31, 2019 $ — $ 127 $ 311 $ 172 $ 232 $ 102 $ — $ 54 $ 997 Depreciation (a) — 560 526 438 518 209 — 108 2,359 Balance at December 31, 2020 $ — $ 687 $ 837 $ 610 $ 750 $ 311 $ — $ 162 $ 3,356 Net Book Value Land Buildings & warehouse Laboratory equipment Agricultural equipment Computer equipment Furniture & appliances Construction- in-progress Other Total Balance at December 31, 2018 1,439 2,482 1,563 39 272 102 624 67 6,588 Balance at December 31, 2019 4,698 5,186 3,025 1,732 967 590 7,450 726 24,374 Balance at December 31, 2020 $ 5,065 $ 7,777 $ 5,105 $ 1,294 $ 785 $ 508 $ 4,288 $ 858 $ 25,680

DEBT (Tables)

DEBT (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of debt	March 31, December 31, 2020 Series D Convertible Notes due March 2022 (a) $ 27,266 $ 27,142 Herbal Brands Loan due May 2023 and other borrowings 7,924 6,701 Ending balance $ 35,190 $ 33,843	December 31, 2020 December 31, 2019 Series D Convertible Notes due March 2022 (a) $ 27,142 $ 26,566 Herbal Brands Loan due May 2023 and other borrowings 6,701 7,162 Ending balance $ 33,843 $ 33,728

GENERAL AND ADMINISTRATION (Tab

GENERAL AND ADMINISTRATION (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
General And Administration [Abstract]
Schedule of general and administrative expenses	Three months ended March 31, 2021 March 31, 2020 Salaries and benefits $ 3,326 $ 4,546 Office and administration 1,186 628 Professional fees 2,234 1,396 Share based compensation 1,550 416 Rent 260 465 Other 186 669 Total $ 8,742 $ 8,120	Year ended December 31, 2020 December 31, 2019 Salaries and benefits $ 13,354 $ 15,238 Office and administration 3,319 4,167 Professional fees 6,985 10,295 Share based compensation 1,652 1,522 Rent 1,700 1,692 Other 2,818 2,065 Total $ 29,828 $ 34,979

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of share-based payment award, stock options, valuation assumptions	Three Months Ended March 31, 2021 Expected term 5.00 – 6.25 Risk-free interest rate 0.78 – 1.02 % Expected dividend yield 0.0 % Expected volatility 90 % Three Months Ended March 31, 2021 Grant date share price $ 14.40 Risk-free interest rate 0.5 % Expected dividend yield 0.0 % Expected volatility 90 % Expected life (in years) 1.8 – 3.8	Year Ended December 31, 2020 December 31, 2019 Expected term 0.14 – 5.00 2.79 – 5.00 Risk-free interest rate 0.22 – 0.41% 1.3 – 2.7 % Expected dividend yield 0.0% 0.0 % Expected volatility 85% – 90% 80 %
Schedule of share-based payment arrangement, option, activity	Stock Options Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term (Years) Aggregate Balance as at December 31, 2020 896,888 $ 5.22 3.96 $ 2,889 Granted 51,434 $ 14.40 9.92 Exercised — $ — — $ — Forfeited — $ — — Balance as at March 31, 2021 948,322 $ 6.15 4.06 $ 3,922 Vested and expected to vest as at March 31, 2021 937,041 $ 6.10 4.07 $ 3,923 Vested and exercisable as at March 31, 2021 494,776 $ 6.17 3.71 $ 2,102	Stock Weighted-Average Exercise Weighted-Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance as at December 31, 2019 1,195,544 $ 14.18 3.21 $ 3,194 Granted 121,291 $ 6.71 3.64 Exercised (88,706 ) $ 0.24 — $ 705 Forfeited (331,241 ) $ 11.86 — Balance as at December 31, 2020 896,888 $ 5.22 3.96 $ 2,889 Vested and expected to vest as at December 31, 2020 885,607 $ 5.60 3.97 $ 2,906 Vested and exercisable as at December 31, 2020 419,498 $ 6.80 3.78 $ 944
Schedule of unvested restricted stock units roll forward	Restricted Share Units Weighted-Average Grant Date Fair Value Unvested as of December 31, 2020 78,634 $ 3.25 Granted 338,393 14.33 Vested (7,713) 14.40 Canceled/forfeited — — Unvested as of March 31, 2021 409,314 $ 12.47 Restricted Share Units Weighted-Average Grant Date Fair Value Unvested as of December 31, 2020 — $ — Granted 1,038,718 13.89 Vested — — Canceled/forfeited — — Unvested as of March 31, 2021 1,038,718 $ 13.89	Restricted Weighted-Average Grant Date Unvested as of December 31, 2019 — $ — Granted 83,715 3.25 Vested (2,989 ) 3.25 Canceled/forfeited (2,092 ) 3.25 Unvested as of December 31, 2020 78,634 $ 3.25

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Segment Reporting [Abstract]
Schedule of segment reporting information, by segment	Three months ended March 31, March 31, Segment Net Sales: Cannabinoid $ 677 $ 242 Non-Cannabinoid 2,800 2,672 Total Net Sales 3,477 2,914 Segment Profit (Loss): Cannabinoid (2,864 ) (5,401 ) Non-Cannabinoid 612 480 Total Segment Loss $ (2,252) $ (4,921) Reconciliation: Total Segment Loss (2,252 ) (4,921 ) Unallocated corporate expenses (3,387 ) (1,804 ) Non-cash share based compensation (1,550 ) (416 ) Depreciation and amortization (579 ) (352 ) Goodwill impairment — (1,682 ) Loss from operations $ (7,768) $ (9,174) Loss on fair value of derivative instrument — 13 Loss(gain) on remeasurement of warrant liability 4,851 — Loss on investments — 161 Foreign exchange loss 759 48 Interest expense 978 836 Miscellaneous, net (602 ) (57 ) Loss from operations before income taxes $ (13,754 ) $ (10,175 ) March 31, 2021 December 31, 2020 Long-lived assets Cannabinoid $ 27,148 $ 25,485 Non-Cannabinoid 162 176 Other (a) 26 19 $ 27,336 $ 25,680 (a) “Other” includes long -lived	Year ended December 31, 2020 (Restated) (a) December 31, 2019 Segment Net Sales: Cannabinoid $ 2,511 $ 133 Non-Cannabinoid 9,606 7,701 Total Net Sales 12,117 7,834 Segment Profit (Loss): Cannabinoid (18,798 ) (25,250 ) Non-Cannabinoid 1,863 614 Total Loss $ (16,935 ) $ (24,636 ) Reconciliation: Total Segment Loss (16,935 ) (24,636 ) Unallocated corporate expenses (6,405 ) (5,887 ) Non-cash share based compensation (1,652 ) (1,522 ) Depreciation and amortization (1,854 ) (1,480 ) Herbal Brands acquisition related charges — (3,015 ) Goodwill impairment (1,682 ) — Loss from operations $ (28,528 ) $ (36,540 ) Loss on debt extinguishment 2,360 3,374 Gain on remeasurement of warrant liability (10,780 ) — Loss on fair value of derivative instrument 657 421 Loss on investments 464 756 Foreign exchange loss 491 1,575 Interest expense 4,455 2,684 Miscellaneous, net (284 ) 534 Loss from operations before income taxes $ ( 25,891 ) $ (45,884 ) December 31, 2020 December 31, 2019 Long-lived assets Cannabinoid $ 25,485 $ 24,209 Non-Cannabinoid 176 207 Other (a) 19 16 $ 25,680 $ 24,432
Schedule of disaggregation of revenue by channel	Three months ended March 31, March 31, Mass retail $ 1,888 $ 1,021 Specialty, health and other retail 225 312 Distributors 1,232 1,339 E-commerce 132 242 $ 3,477 $ 2,914	Year ended December 31, 2020 December 31, 2019 Mass retail $ 6,879 $ 3,318 Specialty, health and other retail 689 1,235 Distributors 4,036 2,397 E-commerce 513 885 $ 12,117 $ 7,834

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of components of income tax expense (Recovery)	2020 2019 Current tax Current tax expense in respect of the current year $ — $ — Deferred tax Deferred tax expense (recovery) in the current year — — Total income tax expense recognized in the current year $ — $ —
Schedule of effective income tax rate reconciliation	2020 (Restated) (d) 2019 Loss before income taxes $ ( 25,895 ) (a) $ (45,980 ) (b) Expected federal income tax recovery calculated at 27% (c) ( 6,992 ) (12,415 ) Effect of income/expenses, net, that are not (taxable)/deductible (permanent differences) in determining taxable profit ( 1,45 4 ) 2,019 Tax rates differences applicable to foreign subsidiaries (143 ) (632 ) Adjustments related to prior years 958 — Change valuation allowance 8,009 10,150 Foreign exchange (378 ) 878 Income tax expense $ — $ —
Schedule of deferred tax assets and liabilities	2020 2019 Deferred tax asset (liability) Non-capital losses carry forward $ 18,436 $ 11,909 Capital losses carryforward 98 — Other 1,697 1,567 Property, plant and equipment 279 — Intangibles 441 — Deferred tax assets $ 20,951 $ 13,476 Valuation allowance (20,525 ) (12,515 ) Intangible assets (5,700 ) (5,713 ) Other (426 ) (948 ) Net deferred tax liability $ (5,700 ) $ (5,700 )
Schedule of summary of operating loss carryforwards	Canada United Colombia United Portugal Germany 2030 $ — $ — $ 3,176 $ — $ — $ — 2031 14,635 2,150 2032 7,048 5,157 2037 75 641 — 2038 323 — — 2039 3,914 2040 11,519 Indefinite — 11,963 — 1,761 7,824 Total $ 15,831 $ 12,604 $ 24,859 $ 1,761 $ 7,307 $ 7,824

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Schedule of earnings per share, Basic and diluted	Three Months Ended March 31, March 31, Numerator: Net loss $ (13,765 ) $ (10,186 ) Denominator: Weighted-average common shares outstanding – basic and diluted 25,030,080 8,304,030 Net loss per share attributable to Clever Leaves Holdings Inc. common shareholders – basic and diluted $ (0.55 ) $ (1.23 )	Year Ended December 31, 2020 (Restated) (a) December 31, 2019 Numerator: Net loss $ ( 25,895 ) $ (45,980 ) Adjustments to reconcile to net loss available to common stockholders: Accretion of Class D preferred shares to liquidation preference on automatic conversion 10,219 — Net loss attributable to non-controlling interests — (6,450 ) Net loss attributable to Clever Leaves Holdings Inc. common shareholders – basic and diluted $ ( 36,114 ) $ (39,530 ) Denominator: Weighted-average common shares outstanding – basic and diluted 10,815,580 7,814,796 Net loss per share attributable to Clever Leaves Holdings Inc. common shareholders – basic and diluted $ ( 3.34 ) $ (5.06 )
Schedule of antidilutive securities excluded from computation of earnings per share	March 31, March 31, Common stock warrants 17,850,460 — SAMA earnout shares 570,211 — Stock options 948,322 1,195,024 Unvested restricted share units 1,448,032 — Total 20,817,025 1,195,024	December 31, 2020 December 31, 2019 Common stock warrants 17,963,591 63,597 SAMA earnout shares 1,140,423 — Stock options 896,888 1,195,544 Unvested restricted share units 78,634 — Total 20,079,536 1,259,141

CONTINGENCIES AND COMMITMENTS (

CONTINGENCIES AND COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Schedule of lessee, Operating lease, Liability, Maturity	Lease Commitments 2021 $ 2,319 2022 1,771 2023 1,225 2024 590 2025 189 Thereafter 70 Total $ 6,164

CAPITAL STOCK (Tables)

CAPITAL STOCK (Tables)	3 Months Ended
	Mar. 31, 2021
Stockholders' Equity Note [Abstract]
Schedule of assumptions were used to determine the fair value of the private warrants	March 31, 2021 Risk-free interest rate 1.00 % Expected volatility 60 % Share price $ 10.29 Exercise price $ 11.50 Expiration date December 18, 2025

CORPORATE INFORMATION (Details)

CORPORATE INFORMATION (Details)	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Business acquisition, stock, conversion ratio		0.3288
Conversion description	As such, the shares and corresponding capital amounts and earnings per share related to Clever Leaves’ convertible preferred shares and Clever Leaves’ common shares prior to the Business Combination have been retroactively restated as shares reflecting the exchange ratio of 0.3288 shares (the “Exchange Rate”) established in the Business Combination Agreement.

BASIS OF PRESENTATION (Details)

BASIS OF PRESENTATION (Details) - Schedule of consolidated entity	Mar. 31, 2021	Dec. 31, 2020
Clever Leaves US, Inc.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
NS US Holdings, Inc.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Herbal Brands, Inc.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
1255096 B.C. Ltd. (“Newco”)
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Northern Swan International, Inc.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Northern Swan Management, Inc.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Northern Swan Deutschland Holdings, Inc.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Northern Swan Portugal Holdings, Inc.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Clever Leaves Portugal Unipessoal LDA
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Clever Leaves II Portugal Cultivation SA
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Northern Swan Europe, Inc.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Nordschwan Holdings, Inc.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Clever Leaves Germany GmbH
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
NS Herbal Brands International, Inc.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Herbal Brands, Ltd.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Clever Leaves International, Inc.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Eagle Canada Holdings, Inc. (“Eagle Canada”)
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Ecomedics S.A.S. (“Ecomedics”)
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Clever Leaves UK Limited
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Eagle Canada Holdings, Inc.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage		70.00%
Ecomedics S.A.S.
Condensed Financial Statements, Captions [Line Items]
Ownership percentage		70.00%
Clever Leaves UK Limited
Condensed Financial Statements, Captions [Line Items]
Ownership percentage		70.00%

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	[1]	Dec. 18, 2020
SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Assets or Liabilities that Relate to Transferor's Continuing Involvement in Securitized or Asset-backed Financing Assets, Policy [Policy Text Block]			$29,841
Recognition of Asset and Liability for Lease of Acquiree [Policy Text Block]			$10,780
Derivatives, Methods of Accounting, Hedge Effectiveness [Policy Text Block]			zero
Net cash used in operating activities	$ (10,627)	$ (7,221)	$ (21,961)	$ (37,052)
Net cash used in investing activities	$ (2,216)	$ (1,655)	(3,665)	$ (33,901)
Revision of Prior Period, Error Correction, Inventory Acquired As Part Of The Herbal Brands Acquisition Adjustment [Member]
SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Net cash used in operating activities			3,800
Net cash used in investing activities			$ 3,800
Public warrants [Member]
SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Outstanding shares						13,000,000
Private warrants [Member]
SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Outstanding shares						4,900,000
Customer Concentration Risk [Member] | Accounts Receivable [Member]
SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration risk, percentage			74.00%
[1]	See Note 3. for information on the restatement adjustment as of December 31, 2020 and on the reclassification adjustment as of December 31, 2019.

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of consolidated statement of financial position $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)$ / shares
Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Warrant liabilities
Current liabilities	10,164
Total liabilities	51,567
Additional paid-in capital	194,105
Accumulated deficit	(79,794)
Total shareholders’ equity	114,311
Revenue	12,117
Loss from operations	(28,528)
Gain on remeasurement of warrant liabilities
Net loss	(36,675)
Net loss attributable to common shareholder – basic and diluted	$ (46,894)
Basic and diluted earnings per share (in Dollars per share) | $ / shares	$ (4.34)
Net cash used in operating activities	$ (21,961)
Business combination and PIPE financing	77,635
Restated [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Warrant liabilities	19,061
Current liabilities	29,225
Total liabilities	70,628
Additional paid-in capital	164,264
Accumulated deficit	(69,014)
Total shareholders’ equity	95,250
Revenue	12,117
Loss from operations	(28,528)
Gain on remeasurement of warrant liabilities	10,780
Net loss	(25,895)
Net loss attributable to common shareholder – basic and diluted	$ (36,114)
Basic and diluted earnings per share (in Dollars per share) | $ / shares	$ (3.34)
Net cash used in operating activities	$ (21,961)
Business combination and PIPE financing	$ 47,794

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of fair value of its private warrants using the monte carlo simulation model - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 18, 2020	Dec. 31, 2019
Schedule of fair value of its private warrants using the monte carlo simulation model [Abstract]
Risk-free interest rate	0.43%	0.45%
Expected volatility	60.00%	50.00%	80.00%
Share price	$ 8.90	$ 13
Exercise price	$ 11.50	$ 11.50
Expiration date	Dec. 18, 2025	Dec. 18, 2025

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of straight-line basis over the estimated useful lives of the assets	12 Months Ended
	Dec. 31, 2020
Land [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	N/A – indefinite
Buildings & warehouse [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	2 years
Buildings & warehouse [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	40 years
Leasehold improvements [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	Shorter of lease term or useful life
Furniture and appliances [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Agricultural equipment [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	2 years
Agricultural equipment [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	10 years
Computer equipment & telecommunications networks [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Transport equipment [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Laboratory equipment [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Laboratory equipment [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	20 years

SIGNIFICANT ACCOUNTING POLICI_7

SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of intangible assets with finite useful lives	12 Months Ended
	Dec. 31, 2020
Customer contracts [Member]
Finite-Lived Intangible Assets [Line Items]
Remaining Useful Life at the Acquisition Date	8 years 8 months 12 days
Customer relationships [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Remaining Useful Life at the Acquisition Date	4 years
Customer relationships [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Remaining Useful Life at the Acquisition Date	7 years
Customer list [Member]
Finite-Lived Intangible Assets [Line Items]
Remaining Useful Life at the Acquisition Date	5 years
Brand [Member]
Finite-Lived Intangible Assets [Line Items]
Remaining Useful Life at the Acquisition Date	10 years

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details)	12 Months Ended
	Dec. 31, 2020USD ($)
Fair Value Disclosures [Abstract]
Common stock and warrant ownership

FAIR VALUE MEASUREMENTS (Deta_2

FAIR VALUE MEASUREMENTS (Details) - Schedule of fair value, assets and liabilities measured on recurring basis - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020		Dec. 31, 2019
Assets:
Total Assets	$ 1,542	$ 1,553		$ 2,077
Liabilities:
Loans and borrowings	7,924	6,701		7,162
Warrant liability	23,912	19,061
Convertible notes	27,266	27,142		26,566
Total Liabilities	59,102	52,904	[1]	33,728
Fair Value, Inputs, Level 1 [Member]
Assets:
Total Assets				319
Liabilities:
Loans and borrowings
Warrant liability
Convertible notes
Total Liabilities			[1]
Fair Value, Inputs, Level 2 [Member]
Assets:
Total Assets				57
Liabilities:
Loans and borrowings	7,924	6,701		7,162
Warrant liability
Convertible notes	27,266	27,142		26,566
Total Liabilities	35,190	33,843	[1]	33,728
Fair Value, Inputs, Level 3 [Member]
Assets:
Total Assets	1,542	1,553		1,701
Liabilities:
Loans and borrowings
Warrant liability	23,912	19,061
Convertible notes
Total Liabilities	$ 23,912	19,061	[1]
Lift & Co [Member]
Assets:
Investment				376
Lift & Co [Member] | Fair Value, Inputs, Level 1 [Member]
Assets:
Investment				319
Lift & Co [Member] | Fair Value, Inputs, Level 2 [Member]
Assets:
Investment				57
Lift & Co [Member] | Fair Value, Inputs, Level 3 [Member]
Assets:
Investment
Cansativa [Member]
Assets:
Investment		1,553		1,701
Cansativa [Member] | Fair Value, Inputs, Level 1 [Member]
Assets:
Investment
Cansativa [Member] | Fair Value, Inputs, Level 2 [Member]
Assets:
Investment
Cansativa [Member] | Fair Value, Inputs, Level 3 [Member]
Assets:
Investment		$ 1,553		$ 1,701
[1]	See Note 3. for information on the restatement adjustment as of December 31, 2020.

INVENTORY (Details)

INVENTORY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Inventory write-downs in cost	$ 399

INVENTORY (Details) - Schedule

INVENTORY (Details) - Schedule of inventories - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Inventory [Line Items]
Raw materials	$ 1,083	$ 1,148	$ 1,022
Total	11,555	10,190	5,416
Cultivated Cannabis [Member]
Inventory [Line Items]
Work in progress	66	1,482	1,205
Harvested Cannabis And Extracts [Member]
Inventory [Line Items]
Work in progress	2,670	274	90
Cannabis Extracts [Member]
Inventory [Line Items]
Finished goods	7,478	7,003	2,081
Other [Member]
Inventory [Line Items]
Finished goods	$ 258	$ 283	$ 1,018

PREPAIDS, ADVANCES AND OTHER (D

PREPAIDS, ADVANCES AND OTHER (Details) - Schedule of prepaids and advances - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule of prepaids and advances [Abstract]
Prepaid expenses		$ 1,404	$ 281
Deposits		109	169
Other advances		1,661	2,834
Total	$ 3,334	$ 3,174	$ 3,284

INVESTMENTS (Details)

INVESTMENTS (Details) € / shares in Units, $ / shares in Units, $ in Thousands

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Jan. 31, 2019EUR (€)

Jan. 19, 2019USD ($)

Dec. 31, 2018EUR (€)

Mar. 31, 2021USD ($)$ / shares

Mar. 31, 2020USD ($)

Sep. 30, 2020USD ($)

Dec. 31, 2020USD ($)shares

Dec. 31, 2019USD ($)

Dec. 31, 2020€ / shares

Dec. 01, 2020

Nov. 30, 2020

Sep. 30, 2020EUR (€)

Sep. 30, 2019USD ($)shares

Sep. 30, 2019EUR (€)shares

Dec. 31, 2018USD ($)$ / sharesshares

Dec. 31, 2018EUR (€)€ / sharesshares

Aug. 31, 2017USD ($)

INVESTMENTS (Details) [Line Items]

Share Price (in Euro per share) | $ / shares

$ 10.29

Equity Method Investments

$ 376

Goodwill

$ 18,508

18,508

20,190

$ 18,508

Gain (Loss) on Investments

$ 161

464

756

Income (Loss) from Equity Method Investments

11

11

4

96

Gain (Loss) on Derivative Instruments, Net, Pretax

13

$ 657

421

Class of Warrant or Right, Exercised (in Shares) | shares

0

Net earnings from the investment

$ 10

Common Shares

INVESTMENTS (Details) [Line Items]

Other comprehensive income

Preferred Stock

INVESTMENTS (Details) [Line Items]

Other comprehensive income

Retained Earnings/(Deficit)

INVESTMENTS (Details) [Line Items]

Other comprehensive income

1,191

Seed Financing Round

INVESTMENTS (Details) [Line Items]

Percentage of interest held

10.53%

10.53%

Cansativa

INVESTMENTS (Details) [Line Items]

Equity Method Investments

1,542

$ 1,553

$ 923

Gain (Loss) on Investments

211

Income (Loss) from Equity Method Investments

$ 11

$ 4

96

Cansativa | Tranche Two

INVESTMENTS (Details) [Line Items]

Equity Method Investments, Initial Amount, Fair Value | €

€ 322

Cansativa | Investment, Tranche One [Member]

INVESTMENTS (Details) [Line Items]

Investments, Gross | €

€ 1,000

Cansativa | Common Shares

INVESTMENTS (Details) [Line Items]

Number of shares registered and fully paid-in capital (in Shares) | shares

26,318

26,318

Cansativa | Preferred Stock

INVESTMENTS (Details) [Line Items]

Shares issued, price per share | € / shares

€ 543.31

Cansativa | Seed Financing Round

INVESTMENTS (Details) [Line Items]

Investments, net (in Euro) | €

€ 7,000

Number of investment tranches

3

3

Percentage of interest held

10.53%

10.53%

Payments to Acquire Investments (in Euro) | €

€ 996.819

€ 3.1

Share Price (in Euro per share) | € / shares

€ 1

Equity Method Investments

$ 1,075

€ 999.915

Investments, initial amount (in Euro) | €

3.096

Equity Method Investments (in Euro) | €

996.819

Investments, increase investment for equity, option duration

18 months

Net Assets

€ 1,233

1,122

1,100

Goodwill | €

465

Equity Method Investments

$ 722

€ 650

Equity Method Investments, Additional, Shares (in Shares) | shares

2,138

2,138

Equity Method Investments, Consideration Transferred, Net Assets

16.60%

16.60%

Cansativa | Seed Financing Round | Tranche Two

INVESTMENTS (Details) [Line Items]

Investments, Gross | €

3,000

Equity Method Investments, Initial Amount, Fair Value

(450)

419

Gain (Loss) on Investments

$ 370

Cansativa | Seed Financing Round | Investment, Tranche Three [Member]

INVESTMENTS (Details) [Line Items]

Investments, Gross | €

3,000

Cansativa | Seed Financing Round | Investment, Tranche One [Member]

INVESTMENTS (Details) [Line Items]

Investments, Gross

$ 1,075

€ 999.915

Cansativa | Seed Financing Round | Preferred Stock

INVESTMENTS (Details) [Line Items]

Percentage of interest held

14.22%

Cansativa | Seed Financing Round | Preferred Stock | Tranche Two

INVESTMENTS (Details) [Line Items]

Shares issued, price per share | $ / shares

$ 322.97

Share Price (in Euro per share) | € / shares

€ 1

Investment, option, stock issued for additional investment, shares, new issues (in Shares) | shares

9,289

9,289

Investment, option, stock issued for additional investment, amount, new issues (in Euro) | €

€ 3,000.06833

Equity Method Investments, Option Exercised, Entitled To Subscribe To Additional Shares (in Shares) | shares

578

578

Seed Financing Round | Cansativa | Preferred Stock

INVESTMENTS (Details) [Line Items]

Percentage of interest held

15.80%

Lift & Co | Warrant

INVESTMENTS (Details) [Line Items]

Derivative Asset

$ 598

Lift & Co | Northern Swan Holdings, Inc

INVESTMENTS (Details) [Line Items]

Sale of Stock, Percentage of Ownership after Transaction

8.00%

Lift & Co | Common Shares

INVESTMENTS (Details) [Line Items]

Gain (Loss) on Derivative Instruments, Net, Pretax

$ 319

Cansativa, Employee Stock Ownership Plan (ESOP) | Cansativa | Seed Financing Round

INVESTMENTS (Details) [Line Items]

Percentage of interest held

15.80%

16.59%

Cansativa | Seed Financing Round

INVESTMENTS (Details) [Line Items]

Shares issued (in Shares) | shares

3,096

3,096

Investments, fully diluted pre-money valuation (in Euro) | €

€ 8,500

Cansativa | Seed Financing Round | Preferred Stock

INVESTMENTS (Details) [Line Items]

Shares issued, price per share | € / shares

€ 322.97

Lift & Co

INVESTMENTS (Details) [Line Items]

Equity Method Investments

Net Assets

876

Goodwill

$ 800

Equity Method Investments, Consideration Transferred, Net Assets

14.00%

Gain (Loss) on Investments

756

Gain (Loss) on Derivative Instruments, Net, Pretax

308

Warrants and Rights Outstanding

57

Lift & Co | Warrant

INVESTMENTS (Details) [Line Items]

Gain (Loss) on Investments

$ 233

Lift & Co | Accounting Standards Update 2016-01 | Retained Earnings/(Deficit)

INVESTMENTS (Details) [Line Items]

Other comprehensive income

$ 1,191

BUSINESS COMBINATIONS (Details)

BUSINESS COMBINATIONS (Details) $ / shares in Units, $ in Thousands	Dec. 18, 2020USD ($)$ / shares	Aug. 15, 2019USD ($)	Jun. 05, 2019USD ($)	Apr. 30, 2019USD ($)	Apr. 04, 2019USD ($)	Mar. 18, 2019USD ($)	Dec. 18, 2020USD ($)$ / shares	Jan. 31, 2019USD ($)	Mar. 31, 2021USD ($)$ / sharesshares	Mar. 31, 2020USD ($)	Apr. 30, 2019USD ($)	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)	Nov. 09, 2020USD ($)	Jul. 31, 2020USD ($)	Oct. 31, 2019
BUSINESS COMBINATIONS (Details) [Line Items]
Total consideration transferred				$ 13,429
Business acquisition, stock, conversion ratio												0.3288
Debt instrument, face amount									$ 608	$ 741				$ 3,000	$ 4,162
Interest expense, net									978	836		$ 4,455	$ 2,684
Amortization of intangible assets									390	$ 217		1,231	581
Non-controlling interest
Clever Leaves [Member]
BUSINESS COMBINATIONS (Details) [Line Items]
Total consideration transferred	$ 3,100						$ 3,100
Herbal Brands, Inc.
BUSINESS COMBINATIONS (Details) [Line Items]
Total consideration transferred				13,429
Goodwill, expected tax deductible amount				0							$ 0
Herbal Brands, Inc. | Herbal Brands Loan, non-revolving
BUSINESS COMBINATIONS (Details) [Line Items]
Debt instrument, face amount				$ 8,500							$ 8,500
Debt instrument, term				4 years
Interest rate				8.00%							8.00%
Herbal Brands, Inc. | GoodWill
BUSINESS COMBINATIONS (Details) [Line Items]
Acquired workforce				$ 550							$ 550
Eagle Canada Holdings, Inc. (“Eagle Canada”)
BUSINESS COMBINATIONS (Details) [Line Items]
Percentage ownership		70.00%
NS US Holdings, Inc. [Member]
BUSINESS COMBINATIONS (Details) [Line Items]
Percentage of contributed stock, issued and outstanding	100.00%						100.00%
Pro Forma | Herbal Brands, Inc.
BUSINESS COMBINATIONS (Details) [Line Items]
Cost of sales													2,200
Acquisition related costs													$ 900
Interest expense, net											300
Amortization of intangible assets											$ 300
Schultze Special Purpose Acquisition Corp. [Member] | Clever Leaves [Member]
BUSINESS COMBINATIONS (Details) [Line Items]
Percentage of contributed stock, issued and outstanding	100.00%						100.00%
Schultze Special Purpose Acquisition Corp. [Member] | Clever Leaves [Member] | Private Investment in Public Equity [Member]
BUSINESS COMBINATIONS (Details) [Line Items]
Purchase of shares	$ 8,881						$ 8,881		$ 8,881
Purchase of shares (in Dollars per share) | $ / shares	$ 9.50						$ 9.50		$ 9.50
Satisfaction, accrued and outstanding interest									$ 2,881
Shares issued (in Shares) | shares									934,819			934,819
Business acquisition, stock, conversion ratio												1
Schultze Special Purpose Acquisition Corp. [Member] | Clever Leaves [Member] | Private Investment in Public Equity [Member] | Convertible Notes, 2022
BUSINESS COMBINATIONS (Details) [Line Items]
Satisfaction, accrued and outstanding interest												$ 2,881
NS US Holdings, Inc. [Member] | Clever Leaves [Member]
BUSINESS COMBINATIONS (Details) [Line Items]
Percentage of contributed stock, issued and outstanding	100.00%						100.00%
Northern Swan International, Inc. (“NSI”) | Eagle Canada Holdings, Inc. (“Eagle Canada”)
BUSINESS COMBINATIONS (Details) [Line Items]
Payments to acquire businesses and interest in affiliates		$ 5,000	$ 6,400		$ 2,000	$ 5,000		$ 3,000
Adjustment to non-controlling interest		1,752
Adjustment to non-controlling interest, consideration paid		$ 19,648										$ 10,928
Triggering event, percentage of offered shares to purchase																10.00%
Conversion of common stock (in Shares) | shares												1,562,339
Conversion of common stock, secondary sale (in Shares) | shares												287,564
Non-controlling interest												$ 4,695

BUSINESS COMBINATIONS (Detail_2

BUSINESS COMBINATIONS (Details) - Schedule of reconciliation of elements of business combination - Clever Leaves [Member] - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
		Mar. 31, 2021	Dec. 31, 2020
BUSINESS COMBINATIONS (Details) - Schedule of reconciliation of elements of business combination [Line Items]
Cash – SAMA trust and cash, net of redemptions		$ 86,644	$ 86,644	[1]
Cash – SAMA PIPE		6,000	6,000	[1]
Non-cash PIK		(2,881)	(2,881)	[1]
Cash assumed from SAMA		698	698	[1]
Cash consideration to certain Clever Leaves shareholders	[1]		(3,057)
Less: transaction costs and advisory fees		(13,895)	(13,895)	[1]
Net Business Combination		73,509	73,509	[1]
Non-cash PIK	[1]		2,881
Deferred issuance costs		1,503	1,503	[1]
Warrant liability		(29,841)	(29,841)	[1]
Net liabilities assumed from SAMA		$ (258)	(258)	[1]
Net contributions from Business Combination	[1]		$ 47,794
[1]	Following the SEC statement in April 2021, the Company determined that the private warrants should be classified as a liability. Refer to Note 3. for more information and the impact on the Company’s financial statements.

BUSINESS COMBINATIONS (Detail_3

BUSINESS COMBINATIONS (Details) - Schedule of recognized identified assets acquired and liabilities assumed - Herbal Brands, Inc. [Member] $ in Thousands	Apr. 30, 2019USD ($)
BUSINESS COMBINATIONS (Details) - Schedule of recognized identified assets acquired and liabilities assumed [Line Items]
Current assets	$ 293
Inventory	4,640
Capital assets	9
Goodwill	1,682
Total assets acquired	13,715
Current liabilities	286
Total liabilities acquired	286
Total consideration transferred	13,429
Customer Contracts [Member]
BUSINESS COMBINATIONS (Details) - Schedule of recognized identified assets acquired and liabilities assumed [Line Items]
Intangible	925
Customer Relationships [Member]
BUSINESS COMBINATIONS (Details) - Schedule of recognized identified assets acquired and liabilities assumed [Line Items]
Intangible	1,000
Customer Lists [Member]
BUSINESS COMBINATIONS (Details) - Schedule of recognized identified assets acquired and liabilities assumed [Line Items]
Intangible	650
Brands [Member]
BUSINESS COMBINATIONS (Details) - Schedule of recognized identified assets acquired and liabilities assumed [Line Items]
Intangible	4,500
Product Formulations [Member]
BUSINESS COMBINATIONS (Details) - Schedule of recognized identified assets acquired and liabilities assumed [Line Items]
Intangible	$ 16

BUSINESS COMBINATIONS (Detail_4

BUSINESS COMBINATIONS (Details) - Schedule of finite-lived intangible assets acquired as part of business combination - Herbal Brands, Inc. [Member] $ in Thousands	12 Months Ended
	Apr. 30, 2019USD ($)
Finite-lived intangible assets:
Finite-lived intangible assets acquired	$ 7,091
Customer Contracts [Member]
Finite-lived intangible assets:
Finite-lived intangible assets acquired	$ 925
Weighted- Average Remaining Useful Life	8 years 8 months 12 days
Customer Relationships [Member]
Finite-lived intangible assets:
Finite-lived intangible assets acquired	$ 1,000
Weighted- Average Remaining Useful Life	5 years 7 months 6 days
Customer Lists [Member]
Finite-lived intangible assets:
Finite-lived intangible assets acquired	$ 650
Weighted- Average Remaining Useful Life	5 years
Brand [Member]
Finite-lived intangible assets:
Finite-lived intangible assets acquired	$ 4,500
Weighted- Average Remaining Useful Life	10 years
Product Formulations [Member]
Finite-lived intangible assets:
Finite-lived intangible assets acquired	$ 16
Weighted- Average Remaining Useful Life	5 years

BUSINESS COMBINATIONS (Detail_5

BUSINESS COMBINATIONS (Details) - Schedule of business acquisition, pro forma information $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Schedule of business acquisition, pro forma information [Abstract]
Net Sales	$ 12,774
Loss from operations, before income taxes	$ (43,432)

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2020
INTANGIBLE ASSETS (Details) [Line Items]
Amortization of intangible assets	$ 390	$ 217	$ 1,231	$ 581
Asset impairment charges			0	0
Licenses [Member[
INTANGIBLE ASSETS (Details) [Line Items]
Indefinite-lived intangible assets acquired	$ 19,000		$ 19,000
Herbal Brands [Member]
INTANGIBLE ASSETS (Details) [Line Items]
Finite-lived intangible assets acquired				$ 7,091
GNC Holdings, Inc. [Member]
INTANGIBLE ASSETS (Details) [Line Items]
Inventory reserve					$ 86

INTANGIBLE ASSETS (Details) - S

INTANGIBLE ASSETS (Details) - Schedule of finite-lived and indefinite-lived intangible assets - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Finite-lived intangible assets:
Gross Carrying Amount	$ 26,091	$ 26,091	$ 26,091
Accumulated Amortization	2,202	1,812	581
Net Carrying Amount	23,889	24,279	25,510
Finite-Lived Intangible Assets [Member]
Finite-lived intangible assets:
Gross Carrying Amount	7,091	7,091	7,091
Accumulated Amortization	2,202	1,812	581
Net Carrying Amount	4,889	5,279	6,510
Finite-Lived Intangible Assets [Member] | Customer Contracts [Member]
Finite-lived intangible assets:
Gross Carrying Amount	925	925	925
Accumulated Amortization	725	525	71
Net Carrying Amount	$ 200	$ 400	$ 854
Weighted-Average Useful Life (in Years)	2 months 12 days	6 months	8 years
Finite-Lived Intangible Assets [Member] | Customer Relationships [Member]
Finite-lived intangible assets:
Gross Carrying Amount	$ 1,000	$ 1,000	$ 1,000
Accumulated Amortization	350	304	122
Net Carrying Amount	$ 650	$ 696	$ 878
Weighted-Average Useful Life (in Years)	4 years 1 month 6 days	4 years 4 months 24 days	5 years 2 months 12 days
Finite-Lived Intangible Assets [Member] | Customer Lists [Member]
Finite-lived intangible assets:
Gross Carrying Amount	$ 650	$ 650	$ 650
Accumulated Amortization	249	217	87
Net Carrying Amount	$ 401	$ 433	$ 563
Weighted-Average Useful Life (in Years)	3 years	3 years 3 months 18 days	4 years 3 months 18 days
Finite-Lived Intangible Assets [Member] | Brand [Member]
Finite-lived intangible assets:
Gross Carrying Amount	$ 4,516	$ 4,516	$ 4,516
Accumulated Amortization	878	766	302
Net Carrying Amount	$ 3,638	$ 3,750	$ 4,214
Weighted-Average Useful Life (in Years)	8 years	8 years 3 months 18 days	9 years 3 months 18 days
Indefinite-lived Intangible Assets [Member]
Finite-lived intangible assets:
Gross Carrying Amount	$ 19,000	$ 19,000
Accumulated Amortization
Net Carrying Amount	$ 19,000	19,000
Licensing Agreements [Member] | Indefinite-lived Intangible Assets [Member]
Finite-lived intangible assets:
Gross Carrying Amount		19,000	$ 19,000
Accumulated Amortization
Net Carrying Amount		$ 19,000	$ 19,000

INTANGIBLE ASSETS (Details) -_2

INTANGIBLE ASSETS (Details) - Schedule of finite-lived intangible assets amortization expense - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Schedule of finite-lived intangible assets amortization expense [Abstract]
2021		$ 1,164
2022	$ 1,728	764
2023	702	702
2024	585	585
2025	542	542
Thereafter	790	1,522
Total	$ 4,889	$ 5,279

GOODWILL (Details)

GOODWILL (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018
GOODWILL (Details) [Line Items]
Goodwill impairment		$ 1,682	$ 1,682		[1]
Good will	18,508		18,508	20,190		$ 18,508
Non-Cannabinoid [Member]
GOODWILL (Details) [Line Items]
Goodwill impairment		1,682	1,682
Good will				$ 1,682
Discounted Future Cash Flow [Member]
GOODWILL (Details) [Line Items]
Impairment analysis, weighted-average cost of capital		19.00%	19.00%
Impairment analysis, perpetual growth rate		2.00%	2.00%
[1]	See Note 3. for information on the restatement adjustment as of December 31, 2020 and on the reclassification adjustment as of December 31, 2019.

GOODWILL (Details) - Schedule o

GOODWILL (Details) - Schedule of changes in goodwill - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Goodwill [Line Items]
Beginning balance	$ 18,508	$ 20,190	$ 20,190	$ 18,508
Additions				1,682
Impairment		(1,682)	(1,682)		[1]
Ending balance	18,508		18,508	20,190
Cannabinoid [Member]
Goodwill [Line Items]
Beginning balance	18,508	18,508	18,508	18,508
Additions
Impairment
Ending balance	18,508		18,508	18,508
Non- Cannabinoid [Member]
Goodwill [Line Items]
Beginning balance		1,682	1,682
Additions				1,682
Impairment		(1,682)	(1,682)
Ending balance				$ 1,682
[1]	See Note 3. for information on the restatement adjustment as of December 31, 2020 and on the reclassification adjustment as of December 31, 2019.

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - Schedule of property, plant and equipment - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020		Dec. 31, 2019		Mar. 31, 2021	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property, plant and equipment, cost, beginning balance	$ 25,372		$ 6,688
Additions from business acquisitions			9
Additions			18,675
Property, plant and equipment, cost, ending balance	29,037		25,372
Property, plant and equipment, accumulated depreciation, beginning balance	997		99
Depreciation(a)	2,359	[1]	898	[2]
Property, plant and equipment, accumulated depreciation, ending balance	3,356		997
Property, plant and equipment, net book value	25,680		24,374		$ 27,336	$ 6,588
Additions, net	3,665
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, cost, beginning balance	4,698		1,439
Additions from business acquisitions
Additions			3,259
Property, plant and equipment, cost, ending balance	5,065		4,698
Property, plant and equipment, accumulated depreciation, beginning balance
Depreciation(a)		[1]		[2]
Property, plant and equipment, accumulated depreciation, ending balance
Property, plant and equipment, net book value	5,065		4,698			1,439
Additions, net	367
Buildings & warehouse
Property, Plant and Equipment [Line Items]
Property, plant and equipment, cost, beginning balance	5,313		2,498
Additions from business acquisitions
Additions			2,815
Property, plant and equipment, cost, ending balance	8,464		5,313
Property, plant and equipment, accumulated depreciation, beginning balance	127		16
Depreciation(a)	560	[1]	111	[2]
Property, plant and equipment, accumulated depreciation, ending balance	687		127
Property, plant and equipment, net book value	7,777		5,186			2,482
Additions, net	3,151
Laboratory equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, cost, beginning balance	3,336		1,573
Additions from business acquisitions
Additions			1,763
Property, plant and equipment, cost, ending balance	5,942		3,336
Property, plant and equipment, accumulated depreciation, beginning balance	311		10
Depreciation(a)	526	[1]	301	[2]
Property, plant and equipment, accumulated depreciation, ending balance	837		311
Property, plant and equipment, net book value	5,105		3,025			1,563
Additions, net	2,606
Agricultural equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, cost, beginning balance	1,904		41
Additions from business acquisitions
Additions			1,863
Property, plant and equipment, cost, ending balance	1,904		1,904
Property, plant and equipment, accumulated depreciation, beginning balance	172		2
Depreciation(a)	438	[1]	170	[2]
Property, plant and equipment, accumulated depreciation, ending balance	610		172
Property, plant and equipment, net book value	1,294		1,732			39
Additions, net
Computer equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, cost, beginning balance	1,199		324
Additions from business acquisitions
Additions			875
Property, plant and equipment, cost, ending balance	1,535		1,199
Property, plant and equipment, accumulated depreciation, beginning balance	232		52
Depreciation(a)	518	[1]	180	[2]
Property, plant and equipment, accumulated depreciation, ending balance	750		232
Property, plant and equipment, net book value	785		967			272
Additions, net	336
Furniture & appliances
Property, Plant and Equipment [Line Items]
Property, plant and equipment, cost, beginning balance	692		104
Additions from business acquisitions
Additions			588
Property, plant and equipment, cost, ending balance	819		692
Property, plant and equipment, accumulated depreciation, beginning balance	102		2
Depreciation(a)	209	[1]	100	[2]
Property, plant and equipment, accumulated depreciation, ending balance	311		102
Property, plant and equipment, net book value	508		590			102
Additions, net	127
Construction- in-progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, cost, beginning balance	7,450		624
Additions from business acquisitions
Additions			6,826
Property, plant and equipment, cost, ending balance	4,288		7,450
Property, plant and equipment, accumulated depreciation, beginning balance
Depreciation(a)		[1]		[2]
Property, plant and equipment, accumulated depreciation, ending balance
Property, plant and equipment, net book value	4,288		7,450			624
Additions, net	(3,162)
Other
Property, Plant and Equipment [Line Items]
Property, plant and equipment, cost, beginning balance	780		84
Additions from business acquisitions			9
Additions			687
Property, plant and equipment, cost, ending balance	1,020		780
Property, plant and equipment, accumulated depreciation, beginning balance	54		17
Depreciation(a)	108	[1]	37	[2]
Property, plant and equipment, accumulated depreciation, ending balance	162		54
Property, plant and equipment, net book value	858		$ 726			$ 67
Additions, net	$ 240
[1]	Includes approximately $1,050 and $685 of depreciation included in inventory and cost of goods sold, respectively.
[2]	Includes approximately $100 and $nil of depreciation included in inventory and cost of goods sold, respectively.

DEBT (Details)

DEBT (Details) $ / shares in Units, $ in Thousands	Dec. 18, 2020USD ($)$ / shares	Nov. 09, 2020USD ($)shares	May 03, 2019USD ($)$ / sharesshares	Jan. 31, 2021EUR (€)	Nov. 30, 2020USD ($)shares	Oct. 31, 2020USD ($)$ / shares	Aug. 31, 2020USD ($)$ / sharesshares	Jul. 31, 2020USD ($)$ / shares	Sep. 30, 2019	Apr. 30, 2019USD ($)$ / sharesshares	Oct. 31, 2018USD ($)shares	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)		Dec. 17, 2020$ / shares	Mar. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)
DEBT (Details) [Line Items]
Debt issuance costs, net														$ 741	$ 1,183
Debt instrument, face amount		$ 3,000						$ 4,162				$ 608	$ 741
Aggregate gross proceeds											$ 5,000
Percentage of conversion price									30.00%		20.00%
Derivative liability, redemption feature probability											80.00%
Embedded derivative, carrying value											$ 14,000
Loss on debt extinguishment														(2,360)	(3,374)	[1]
Loans and borrowings												35,190		33,843	33,728
Convertible Debt												27,266		27,142	26,566
Option, equity financing, pro rata share of total securities issued	25.00%
Loans and borrowings												7,924		$ 6,701	7,162
Strike price (in Dollars per share) | $ / shares	$ 13													$ 8.90
Repayments of debt
Loss on fair value of derivative instrument													$ 13	$ 657	421
Series C Convertible Debentures
DEBT (Details) [Line Items]
Debt instrument, qualified financing, gross proceeds											5,000
Series D Convertible Notes Due March 2022
DEBT (Details) [Line Items]
Quarterly interest, satisfaction of payment through issued of common stock, percentage	95.00%
September 2023 Convertible Debentures
DEBT (Details) [Line Items]
Debt instrument, face amount						$ 1,230
Derivative instrument liability						$ 570
Derivative liability, redemption feature probability						43.00%
Embedded derivative, carrying value						$ 2,160
Loss on debt extinguishment						$ 570
Interest rate						8.00%
Election to convert accrued and unpaid interest to common stock (in Dollars per share) | $ / shares						$ 5.95
Accrued and unpaid interest to common stock, redemption feature						70.00%
Loss on fair value of derivative instrument						$ 600
Series C Financing
DEBT (Details) [Line Items]
Debt instrument, face amount											$ 18,000
Maturity date											Sep. 30, 2021
Derivative instrument liability											$ 3,900
Series C Financing | Series C Convertible Debentures
DEBT (Details) [Line Items]
Derivative instrument liability																			$ 4,400
Series D Financing | Series D Convertible Notes Due March 2022
DEBT (Details) [Line Items]
Debt instrument, face amount																		$ 27,750
Interest rate													10.00%					8.00%
Common stock shares, guaranteed and secured (in Shares) | shares																		1,300,002
Convertible, common shares, minimum																		$ 1,000
Convertible, conversion price (in Dollars per share) | $ / shares	$ 30.62																$ 11	$ 11
Share price, trigger event (in Dollars per share) | $ / shares																		13.54
Series D Financing | Minimum [Member] | Series D Convertible Notes Due March 2022
DEBT (Details) [Line Items]
Share price, trigger event (in Dollars per share) | $ / shares																		$ 13.54
Convertible Notes2022 Amendment | Series D Convertible Notes Due March 2022
DEBT (Details) [Line Items]
Interest rate	8.00%
Quarterly interest, satisfaction of payment through issued of common stock, percentage	95.00%
Option, equity financing, issuance of equity securities, net proceeds	$ 25,000
Option, equity financing, pro rata share of total securities issued	25.00%
Convertible Notes2022 Amendment | Maximum [Member] | Series D Convertible Notes Due March 2022
DEBT (Details) [Line Items]
Periodic payment, interest	$ 2,000
Series E Financing | Series E Convertible Debenture
DEBT (Details) [Line Items]
Debt issuance costs, net								181
Debt instrument, face amount								4,162
Derivative instrument liability								$ 1,705
Derivative liability, redemption feature probability								90.00%
Embedded derivative, carrying value								$ 2,457
Loss on debt extinguishment								$ 1,705
Convertible, conversion price (in Dollars per share) | $ / shares								$ 0.0800
Election to convert accrued and unpaid interest to common stock (in Dollars per share) | $ / shares								$ 5.95
Accrued and unpaid interest to common stock, redemption feature								70.00%
Percentage ownership following redemption feature								50.00%
Future conversion price, discount, redemption feature								30.00%
Loss on fair value of derivative instrument								$ 85
Neem Holdings Warrants
DEBT (Details) [Line Items]
Debt instrument, face amount		$ 3,000
Number of securities called by warrants or rights (in Shares) | shares		300,000
Aggregate purchase price		$ 3
Portugal Line of Credit [Member]
DEBT (Details) [Line Items]
Interest rate				3.00%
Borrowing amount (in Euro) | €				€ 1,000,000
Repayment of principal amount (in Euro) | €				€ 62,500
Neem Holdings
DEBT (Details) [Line Items]
Number of securities called by warrants or rights (in Shares) | shares					300,000
Neem Holdings | Neem Holdings Convertible Note
DEBT (Details) [Line Items]
Debt instrument, face amount		$ 3,000
Neem Holdings | Neem Holdings Warrants
DEBT (Details) [Line Items]
Number of securities called by warrants or rights (in Shares) | shares					300,000									300,000
Aggregate purchase price					$ 3
Herbal Brands, Inc. [Member] | Non-Revolving Credit Facility [Member]
DEBT (Details) [Line Items]
Debt issuance costs, net							$ 400
Debt instrument, face amount										$ 8,500
Interest expense, debt												202	$ 157	$ 704	456
Interest rate										8.00%
Percentage of repayment of positive operating cash flow										85.00%
Prepayment option, interest payments										$ 2,338
Incremental interest rate							4.00%
Repayments of debt														1,191	622
Herbal Brands, Inc. [Member] | Non-Revolving Credit Facility [Member] | Minimum [Member]
DEBT (Details) [Line Items]
Repayments of debt, expected to be paid												1,000		1,000
Herbal Brands, Inc. [Member] | Non-Revolving Credit Facility [Member] | Maximum [Member]
DEBT (Details) [Line Items]
Repayments of debt, expected to be paid												$ 1,300		$ 1,300
Herbal Brands, Inc. [Member] | Rock Cliff
DEBT (Details) [Line Items]
Number of securities called by warrants or rights (in Shares) | shares							63,597
Strike price (in Dollars per share) | $ / shares							$ 26.73
Clever Leaves | September 2023 Convertible Debentures
DEBT (Details) [Line Items]
Debt instrument, face amount						$ 2,730
Schultze Special Purpose Acquisition Corp. (SAMA) | Clever Leaves | Private Investment in Public Equity (PIPE) | September 2023 Convertible Debentures
DEBT (Details) [Line Items]
Investment commitment					$ 1,500
Series C Preferred Stock [Member] | Series D Convertible Notes Due March 2022
DEBT (Details) [Line Items]
Loans and borrowings																		$ 30,258
Series C Preferred Stock [Member] | Series D Financing
DEBT (Details) [Line Items]
Embedded derivative, carrying value															4,475
Conversion											$ 17,890
Conversion (in Shares) | shares											2,546,670
Interest expense, debt															300
Loss on debt extinguishment															3,374
Embedded derivative, loss on embedded derivative															$ 133
Series C Preferred Stock [Member] | Herbal Brands, Inc. [Member] | Rock Cliff
DEBT (Details) [Line Items]
Class of warrant or right, fair value			$ 717							$ 717
Number of securities called by warrants or rights (in Shares) | shares			193,402							193,402
Strike price (in Dollars per share) | $ / shares			$ 8.79							$ 8.79
Series C Preferred Stock [Member] | Herbal Brands, Inc. [Member] | Rock Cliff | Warrant
DEBT (Details) [Line Items]
Class of warrant or right, fair value										$ 717
Loans and borrowings										$ 7,783
Series D convertible debt | Series D Convertible Notes Due March 2022
DEBT (Details) [Line Items]
Convertible Debt																		$ 27,750
Series D convertible debt | Neem Holdings Convertible Note
DEBT (Details) [Line Items]
Debt, termination of business combination, issuance of preferred shares (in Shares) | shares		194,805
Class A | September 2023 Convertible Debentures
DEBT (Details) [Line Items]
Convertible, conversion price (in Dollars per share) | $ / shares						$ 2.303
Class A | Series E Financing | Series E Convertible Debenture
DEBT (Details) [Line Items]
Convertible, conversion price (in Dollars per share) | $ / shares								$ 2.303
Aggregate purchase price								$ 5,950
[1]	See Note 3. for information on the restatement adjustment as of December 31, 2020 and on the reclassification adjustment as of December 31, 2019.

DEBT (Details) - Schedule of de

DEBT (Details) - Schedule of debt - USD ($) $ in Thousands	Mar. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
DEBT (Details) - Schedule of debt [Line Items]
Long-term debt	$ 35,190		$ 33,843		$ 33,728
Series D Due March 2022
DEBT (Details) - Schedule of debt [Line Items]
Long-term debt	27,266	[1]	27,142	[2]	26,566	[2]
Loan due May 2023 and other borrowings
DEBT (Details) - Schedule of debt [Line Items]
Long-term debt	$ 7,924		$ 6,701		$ 7,162
[1]	Net of debt issuance costs of $608 and $741 in 2021 and 2020, respectively.
[2]	Net of debt issuance costs of $741 and $1,183 in 2020 and 2019.

CAPITAL STOCK (Details)

CAPITAL STOCK (Details)

Nov. 09, 2020USD ($)shares

May 03, 2019USD ($)$ / sharesshares

Mar. 26, 2021USD ($)shares

Nov. 30, 2020USD ($)shares

Jul. 31, 2020USD ($)$ / sharesshares

Jul. 30, 2020

Apr. 30, 2020USD ($)$ / sharesshares

Apr. 30, 2019USD ($)$ / sharesshares

Mar. 31, 2021USD ($)$ / sharesshares

Dec. 31, 2020USD ($)$ / sharesshares

Dec. 31, 2019USD ($)$ / shares

Dec. 31, 2017

Dec. 31, 2016

Dec. 18, 2020$ / shares

Aug. 31, 2020$ / sharesshares

Aug. 31, 2019$ / sharesshares

CAPITAL STOCK (Details) [Line Items]

Accretion of Class D preferred shares to liquidation preference on automatic conversion (in Dollars) | $

$ 10,219,000

[1]

Share price (in Dollars per share) | $ / shares

$ 10.29

Number of trading days where price is exceeded

20 days

Number of consecutive trading days where price is exceeded

30 days

Outstanding Warrant

17,900,000

Exercise price (in Dollars per share) | $ / shares

$ 11.50

Commencement period

30 days

Redemption price of outstanding warrants (in Dollars per share) | $ / shares

$ 0.01

Adverse effect to holders, amendment, percentage of approval

50.10%

Total proceeds (in Dollars) | $

$ 1,410,000

$ 1,410,000

Exercise price (in Dollars per share) | $ / shares

$ 8.90

$ 13

Shares issued

570,212

Warrants price (in Dollars per share) | $ / shares

$ 0.01

Warrant price exceeds (in Dollars per share) | $ / shares

$ 18

Warrant outstanding percentage

50.10%

Exercise public warrant

122,640

Remeasurement gain loss (in Dollars) | $

$ 4,851

Neem Holdings Warrants [Member]

CAPITAL STOCK (Details) [Line Items]

Number of securities called by warrants or rights

300,000

Aggregate purchase price (in Dollars) | $

$ 3,000

Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member]

CAPITAL STOCK (Details) [Line Items]

Share price (in Dollars per share) | $ / shares

$ 15

Number of trading days where price is exceeded

20 days

30 days

30 days

20 days

Number of consecutive trading days where price is exceeded

30 days

Percentage of remaining share reserved for issuance

50.00%

Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member] | Share-based Payment Arrangement, Tranche Five [Member]

CAPITAL STOCK (Details) [Line Items]

Percentage of share reserved for issuance

50.00%

50.00%

Share price (in Dollars per share) | $ / shares

$ 12.50

Performance condition met, shares issued

0

Performance condition met, percentage of share reserved

50.00%

Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member] | Share-based Payment Arrangement, Tranche Six [Member]

CAPITAL STOCK (Details) [Line Items]

Percentage of remaining share reserved for issuance

50.00%

50.00%

Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member] | Maximum [Member]

CAPITAL STOCK (Details) [Line Items]

Number of trading days where price is exceeded

30 days

Number of consecutive trading days where price is exceeded

30 days

Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member] | Minimum [Member]

CAPITAL STOCK (Details) [Line Items]

Number of trading days where price is exceeded

20 days

Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member] | Minimum [Member] | Share-based Payment Arrangement, Tranche Five [Member]

CAPITAL STOCK (Details) [Line Items]

Share price (in Dollars per share) | $ / shares

$ 12.50

$ 12.50

$ 12.50

Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member] | Minimum [Member] | Share-based Payment Arrangement, Tranche Six [Member]

CAPITAL STOCK (Details) [Line Items]

Share price (in Dollars per share) | $ / shares

$ 15

$ 15

Neem Holdings [Member] | Neem Holdings Warrants [Member]

CAPITAL STOCK (Details) [Line Items]

Number of securities called by warrants or rights

300,000

Neem Holdings [Member]

CAPITAL STOCK (Details) [Line Items]

Number of securities called by warrants or rights

300,000

Neem Holdings [Member] | Neem Holdings Warrants [Member]

CAPITAL STOCK (Details) [Line Items]

Number of securities called by warrants or rights

300,000

300,000

Aggregate purchase price (in Dollars) | $

$ 3,000

Series D Preferred Stock [Member]

CAPITAL STOCK (Details) [Line Items]

Conversion of common stock

3,571,591

Preferred shares, liquidation preference multiplier

1.4

Preferred stock, conversion price per share (in Dollars per share) | $ / shares

$ 3.288

Series C Preferred Stock [Member]

CAPITAL STOCK (Details) [Line Items]

Conversion of common stock

1,456,439

Preferred stock, conversion basis

one

Series D Convertible Notes due March 2022 [Member]

CAPITAL STOCK (Details) [Line Items]

Issued warrant acquired

9,509

Series E Convertible Debenture [Member] | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Issued

984,567

Preferred Shares | Series C Preferred Stock [Member] | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Purchase and cancellation of stock

711,035

Common Stock [Member]

CAPITAL STOCK (Details) [Line Items]

Purchase and cancellation of stock

(233,788)

Issued warrant acquired

1

Common Stock [Member] | Series C Preferred Stock [Member] | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Issued

233,788

Common Shares, Earnout [Member] | Schultze Special Purpose Acquisition Corp. [Member] | Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member]

CAPITAL STOCK (Details) [Line Items]

Conversion of common stock

1,140,423

1,140,423

Warrant [Member]

CAPITAL STOCK (Details) [Line Items]

Number of trading days where price is exceeded

20 days

Number of consecutive trading days where price is exceeded

30 days

Warrant [Member] | Minimum [Member]

CAPITAL STOCK (Details) [Line Items]

Share price (in Dollars per share) | $ / shares

$ 18

Public Warrants [Member]

CAPITAL STOCK (Details) [Line Items]

Outstanding Warrant

12,877,360

Eagle Canada Holdings, Inc. (“Eagle Canada”) [Member] | Northern Swan International, Inc. (“NSI”) [Member]

CAPITAL STOCK (Details) [Line Items]

Conversion of common stock

1,562,339

Conversion of common stock, secondary sale

287,564

Clever Leaves [Member] | Founders Stock [Member] | Schultze Special Purpose Acquisition Corp. [Member]

CAPITAL STOCK (Details) [Line Items]

Recapitalization of stock

1,168,421

Clever Leaves [Member] | Common Stock [Member]

CAPITAL STOCK (Details) [Line Items]

Recapitalization of stock

9,654,721

Clever Leaves [Member] | Common Stock [Member] | Schultze Special Purpose Acquisition Corp. [Member]

CAPITAL STOCK (Details) [Line Items]

Shares of outstanding

8,486,300

Herbal Brands, Inc. | Rock Cliff [Member]

CAPITAL STOCK (Details) [Line Items]

Number of securities called by warrants or rights

63,597

Exercise price (in Dollars per share) | $ / shares

$ 26.73

Herbal Brands, Inc. | Series C Preferred Stock [Member] | Rock Cliff [Member]

CAPITAL STOCK (Details) [Line Items]

Number of securities called by warrants or rights

193,402

193,402

Conversion ratio

1

1

Exercise price (in Dollars per share) | $ / shares

$ 8.79

$ 8.79

Class of warrant or right, fair value (in Dollars) | $

$ 717,000

$ 717,000

Herbal Brands, Inc. | Warrant [Member] | Series C Preferred Stock [Member] | Rock Cliff [Member]

CAPITAL STOCK (Details) [Line Items]

Class of warrant or right, fair value (in Dollars) | $

$ 717,000

Herbal Brands Acquisition [Member]

CAPITAL STOCK (Details) [Line Items]

Issued warrant acquired

63,597

Shares issued

193,402

Strike price (in Dollars per share) | $ / shares

$ 8.79

$ 26.73

Herbal Brands Acquisition [Member] | Series C Preferred Stock [Member] | Rock Cliff [Member]

CAPITAL STOCK (Details) [Line Items]

Class of warrant or right, fair value (in Dollars) | $

$ 717,000

Private Placement [Member]

CAPITAL STOCK (Details) [Line Items]

Outstanding Warrant

4,900,000

Private Placement [Member] | Series D Preferred Stock [Member]

CAPITAL STOCK (Details) [Line Items]

Preferred stock, liquidation preference, multiplier

1.4

Preferred stock, liquidation preference, initial period, multiplier

1 year

Preferred stock, liquidation preference, quarterly increase, multiplier

0.02

Private Placement [Member] | Series D Preferred Stock [Member] | Maximum [Member]

CAPITAL STOCK (Details) [Line Items]

Preferred stock, liquidation preference, multiplier

1.75

Private Placement [Member] | Series D Preferred Stock [Member] | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Consideration received on transaction (in Dollars) | $

$ 4,000,000

$ 14,396,000

Sale of stock, consideration received per transaction (in Dollars) | $

7,771,000

Private Placement [Member] | Series C Preferred Stock [Member] | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Payments for repurchase of redeemable preferred stock (in Dollars) | $

$ 6,250,000

Private Placement [Member] | Preferred Shares | Three Investors | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Number of investors

3

Private Placement [Member] | Preferred Shares | Series D Preferred Stock [Member]

CAPITAL STOCK (Details) [Line Items]

Price per share (in Dollars per share) | $ / shares

$ 11

Private Placement [Member] | Preferred Shares | Series D Preferred Stock [Member] | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Number of shares issued in transaction

363,636

1,308,733

Price per share (in Dollars per share) | $ / shares

$ 11

$ 11

Payments of stock issuance costs (in Dollars) | $

$ 375,000

Private Placement [Member] | Preferred Shares | Series D Preferred Stock [Member] | Three Investors | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Conversion of common stock

646,846

Private Placement [Member] | Preferred Shares | Series C Preferred Stock [Member] | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Price per share (in Dollars per share) | $ / shares

$ 8.79

Purchase and cancellation of stock

711,035

Private Placement [Member] | Preferred Shares | Series C Preferred Stock [Member] | Three Investors | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Conversion of common stock

848,363

Private Placement [Member] | Common Stock [Member]

CAPITAL STOCK (Details) [Line Items]

Conversion ratio

1

Private Placement [Member] | Common Stock [Member] | Series D Preferred Stock [Member]

CAPITAL STOCK (Details) [Line Items]

Conversion of common stock

3,571,591

Private Placement [Member] | Common Stock [Member] | Series D Preferred Stock [Member] | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Issued

559,999

2,015,449

Private Placement [Member] | Common Stock [Member] | Series D Preferred Stock [Member] | Three Investors | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Issued

996,143

Private Placement [Member] | Common Stock [Member] | Series C Preferred Stock [Member] | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Purchase and cancellation of stock

233,788

Private Placement [Member] | Common Stock [Member] | Series C Preferred Stock [Member] | Three Investors | Series E Financing [Member]

CAPITAL STOCK (Details) [Line Items]

Issued

278,942

Private Placement [Member] | Additional Paid-in Capital

CAPITAL STOCK (Details) [Line Items]

Accretion of Class D preferred shares to liquidation preference on automatic conversion (in Dollars) | $

$ 10,219,000

Warrant [Member]

CAPITAL STOCK (Details) [Line Items]

Exercise price (in Dollars per share) | $ / shares

$ 11.50

Stock exercised or called during period

122,640

[1]

See Note 3. for information on the restatement adjustment as of December 31, 2020.

GENERAL AND ADMINISTRATION (Det

GENERAL AND ADMINISTRATION (Details) - Schedule of general and administrative expenses - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Schedule of general and administrative expenses [Abstract]
Salaries and benefits	$ 3,326	$ 4,546	$ 13,354	$ 15,238
Office and administration	1,186	628	3,319	4,167
Professional fees	2,234	1,396	6,985	10,295
Share based compensation	1,550	416	1,652	1,522
Rent	260	465	1,700	1,692
Other	186	669	2,818	2,065
Total	$ 8,742	$ 8,120	$ 29,828	$ 34,979

SHARE-BASED COMPENSATION (Detai

SHARE-BASED COMPENSATION (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017	Dec. 31, 2016
SHARE-BASED COMPENSATION (Details) [Line Items]
Share price (in Dollars per share)	$ 10.29
Number of consecutive trading days where price is exceeded			20 days
Share based compensation	$ 1,550	$ 416	$ 1,652	$ 1,522
Cost not yet recognized, period for recognition	3 years 2 months 12 days	0 years
Market-based restricted share units, description	The market-based condition for these awards requires that the Company’s common shares maintain a closing price equal to or greater than $12.50 or $15.00 per share for any 20 trading days within any consecutive 30 trading day period on or before December 18, 2022 or December 18, 2024, respectively.
Compensation cost related to unvested RSU	$ 18,602
Stock Option
SHARE-BASED COMPENSATION (Details) [Line Items]
Share based compensation			$ 1,366	$ 1,522
Northern Swan Holdings, Inc. 2018 Omnibus Incentive Compensation Plan
SHARE-BASED COMPENSATION (Details) [Line Items]
Issuance of common shares upon vesting of RSUs (in Shares)			4,500,000
Northern Swan Holdings, Inc. 2018 Omnibus Incentive Compensation Plan | Common Stock [Member]
SHARE-BASED COMPENSATION (Details) [Line Items]
Expiration period			10 years
Vesting period			4 years
Northern Swan Holdings, Inc. 2018 Omnibus Incentive Compensation Plan | Common Stock [Member] | Northern Swan Holdings, Inc. 2018 Omnibus Incentive Compensation Plan
SHARE-BASED COMPENSATION (Details) [Line Items]
Vesting percentage			25.00%
Clever Leaves Holdings Inc. 2020 Incentive Award Plan [Member]
SHARE-BASED COMPENSATION (Details) [Line Items]
Issuance of common shares upon vesting of RSUs (in Shares)	2,813,215		2,813,215
Clever Leaves Holdings Inc. 2020 Incentive Award Plan [Member] | Share Based Payment Arrangement Tranche Five
SHARE-BASED COMPENSATION (Details) [Line Items]
Percentage of share reserved for issuance				50.00%
Clever Leaves Holdings Inc. 2020 Incentive Award Plan [Member] | Common Stock [Member]
SHARE-BASED COMPENSATION (Details) [Line Items]
Expiration period	10 years		10 years
Vesting period	4 years		4 years
Shares available for grant (in Shares)	2,423,388		2,813,215
Clever Leaves Holdings Inc. 2020 Incentive Award Plan [Member] | Common Stock [Member] | Installment Four [Member]
SHARE-BASED COMPENSATION (Details) [Line Items]
Vesting percentage	25.00%		25.00%
Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member]
SHARE-BASED COMPENSATION (Details) [Line Items]
Share price (in Dollars per share)	$ 15
Number of consecutive trading days where price is exceeded			20 days	30 days	30 days	20 days
Percentage of share reserved for issuance	50.00%
Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member] | Share Based Payment Arrangement Tranche Five
SHARE-BASED COMPENSATION (Details) [Line Items]
Percentage of share reserved for issuance	50.00%		50.00%
Share price (in Dollars per share)	$ 12.50
Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member] | Threshold, Two
SHARE-BASED COMPENSATION (Details) [Line Items]
Percentage of share reserved for issuance	50.00%		50.00%
Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member] | Minimum [Member]
SHARE-BASED COMPENSATION (Details) [Line Items]
Number of consecutive trading days where price is exceeded	20 days
Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member] | Minimum [Member] | Share Based Payment Arrangement Tranche Five
SHARE-BASED COMPENSATION (Details) [Line Items]
Share price (in Dollars per share)	$ 12.50		$ 12.50	$ 12.50
Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member] | Minimum [Member] | Threshold, Two
SHARE-BASED COMPENSATION (Details) [Line Items]
Share price (in Dollars per share)	$ 15		$ 15
Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member] | Maximum [Member]
SHARE-BASED COMPENSATION (Details) [Line Items]
Number of consecutive trading days where price is exceeded	30 days
Clever Leaves Holdings Inc. 2020 Earnout Award Plan [Member] | Common Stock [Member]
SHARE-BASED COMPENSATION (Details) [Line Items]
Shares available for grant (in Shares)	401,282		1,440,000	0
Shares granted (in Shares)	1,038,718			0
General and Administrative Expense [Member]
SHARE-BASED COMPENSATION (Details) [Line Items]
Share based compensation			$ 1,652	$ 1,522
Total share based compensation expense	$ 1,550	416
Stock Option [Member]
SHARE-BASED COMPENSATION (Details) [Line Items]
Weighted-average grant date, fair value (in Dollars per share)	$ 10.60		$ 2.02	$ 2.64
RSU [Member]
SHARE-BASED COMPENSATION (Details) [Line Items]
Fair value of units vested during period	$ 111		$ 51
Share based compensation	356	416	286
Cost not yet recognized, amount	$ 2,472	$ 370	$ 521
RSU [Member] | Weighted Average [Member]
SHARE-BASED COMPENSATION (Details) [Line Items]
Cost not yet recognized, period for recognition	1 year 9 months 18 days	2 years 6 months	1 year 3 months 18 days	0 years
RSU [Member] | General and Administrative Expense [Member]
SHARE-BASED COMPENSATION (Details) [Line Items]
Share based compensation	$ 1,194
RSU
SHARE-BASED COMPENSATION (Details) [Line Items]
Share based compensation
Cost not yet recognized, amount			$ 2,276	$ 4,477
Cost not yet recognized, period for recognition			1 year 10 months 24 days	2 years 8 months 12 days

SHARE-BASED COMPENSATION (Det_2

SHARE-BASED COMPENSATION (Details) - Schedule of share-based payment award, stock options, valuation assumptions	12 Months Ended
	Dec. 31, 2020	Dec. 18, 2020	Dec. 31, 2019
SHARE-BASED COMPENSATION (Details) - Schedule of share-based payment award, stock options, valuation assumptions [Line Items]
Risk-free interest rate	0.43%	0.45%
Expected dividend yield	0.00%		0.00%
Expected volatility	60.00%	50.00%	80.00%
Minimum
SHARE-BASED COMPENSATION (Details) - Schedule of share-based payment award, stock options, valuation assumptions [Line Items]
Expected term	1 month 20 days		2 years 9 months 14 days
Risk-free interest rate	0.22%		1.30%
Expected volatility	85.00%
Maximum
SHARE-BASED COMPENSATION (Details) - Schedule of share-based payment award, stock options, valuation assumptions [Line Items]
Expected term	5 years		5 years
Risk-free interest rate	0.41%		2.70%
Expected volatility	90.00%

SHARE-BASED COMPENSATION (Det_3

SHARE-BASED COMPENSATION (Details) - Schedule of share-based payment arrangement, option, activity - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Schedule of share-based payment arrangement, option, activity [Abstract]
Stock Options Outstanding, beginning balance	896,888	1,195,544
Weighted-Average Exercise Outstanding, beginning	$ 5.22	$ 14.18
Weighted-Average Remaining Contractual Term (Years), Outstanding term, beginning	3 years 11 months 15 days	3 years 2 months 15 days
Aggregate Intrinsic Value, Outstanding beginning	$ 2,889	$ 3,194
Stock Options Outstanding, ending balance		896,888
Weighted-Average Exercise Price Outstanding, ending balance	$ 6.15	$ 5.22
Weighted-Average Remaining Contractual Term (Years) Outstanding, term, ending	4 years 21 days	3 years 11 months 15 days
Aggregate Intrinsic Value, Outstanding, ending		$ 2,889
Stock Options, Vested and expected to vest	937,041	885,607
Weighted-Average Exercise Price, Vested and expected to vest	$ 6.10	$ 5.60
Weighted-Average Remaining Contractual Term (Years), Vested and expected to vest	4 years 25 days	3 years 11 months 19 days
Aggregate Intrinsic Value, Vested and expected to vest	$ 3,923	$ 2,906
Stock Options, Vested and exercisable	494,776	419,498
Weighted-Average Exercise Price, Vested and exercisable	$ 6.17	$ 6.80
Weighted-Average Remaining Contractual Term (Years), Vested and exercisable	3 years 8 months 15 days	3 years 9 months 10 days
Aggregate Intrinsic Value, Vested and exercisable	$ 2,102	$ 944
Stock Options, Granted	51,434	121,291
Weighted-Average Exercise Price, Granted	$ 14.40	$ 6.71
Weighted-Average Remaining Contractual Term (Years), Granted	9 years 11 months 1 day	3 years 7 months 20 days
Stock Options, Exercised		(88,706)
Weighted-Average Exercise Price, Exercised		$ 0.24
Aggregate Intrinsic Value, Exercised		$ 705
Stock Options, Forfeited		(331,241)
Weighted-Average Exercise Price. Forfeited		$ 11.86

SHARE-BASED COMPENSATION (Det_4

SHARE-BASED COMPENSATION (Details) - Schedule of unvested restricted stock units roll forward	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Schedule of unvested restricted stock units roll forward [Abstract]
Restricted Share Units, Unvested, beginning balance | shares
Weighted-Average Grant Date Fair Value, Unvested, beginning price | $ / shares
Restricted Share Units, Unvested, ending balance | shares	78,634
Weighted-Average Grant Date Fair Value, Unvested, ending balance | $ / shares	$ 3.25
Restricted Share Units, Granted | shares	83,715
Weighted-Average Grant Date Fair Value, Granted | $ / shares	$ 3.25
Restricted Share Units, Vested | shares	(2,989)
Weighted-Average Grant Date Fair Value, Vested | $ / shares	$ 3.25
Restricted Share Units, Canceled/forfeited | shares	(2,092)
Weighted-Average Grant Date Fair Value, Canceled/forfeited | $ / shares	$ 3.25

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - Herbal Brands, Inc. $ / shares in Units, $ in Thousands	May 03, 2019USD ($)$ / sharesshares	Apr. 30, 2019USD ($)$ / sharesshares	Aug. 31, 2020$ / sharesshares
Rock Cliff, Herbal Brands Loan
Related Party Transaction [Line Items]
Repayments of related party debt | $	$ 8,500
Interest rate	8.00%
Rock Cliff
Related Party Transaction [Line Items]
Number of securities called by warrants or rights | shares			63,597
Strike price | $ / shares			$ 26.73
Series C Preferred Stock | Rock Cliff
Related Party Transaction [Line Items]
Number of securities called by warrants or rights | shares	193,402	193,402
Conversion ratio	1	1
Strike price | $ / shares	$ 8.79	$ 8.79
Class of warrant or right, fair value | $	$ 717	$ 717

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
SEGMENT REPORTING (Details) [Line Items]
Number of reportable segments	2		2
Customer Concentration Risk [Member] | Non-Cannabinoid [Member] | Revenue Benchmark [Member]
SEGMENT REPORTING (Details) [Line Items]
Concentration risk, percentage	19.00%	36.00%
Customer Concentration Risk [Member] | Non-Cannabinoid [Member] | GNC Holdings, Inc. | Revenue Benchmark [Member]
SEGMENT REPORTING (Details) [Line Items]
Concentration risk, percentage			10.10%
Customer Concentration Risk [Member] | Non-Cannabinoid [Member] | Pattern, Inc. | Revenue Benchmark [Member]
SEGMENT REPORTING (Details) [Line Items]
Concentration risk, percentage			32.00%	12.00%

SEGMENT REPORTING (Details) - S

SEGMENT REPORTING (Details) - Schedule of segment reporting information, by segment - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Mar. 31, 2021		Mar. 31, 2020		Dec. 31, 2020		Dec. 31, 2019
Segment Net Sales:
Total Net Sales	$ 3,477		$ 2,914		$ 12,117		$ 7,834
Segment Profit (Loss):
Gross profit	2,231		2,161		7,413		3,102
Non-cash share based compensation	(1,550)		(416)		(1,652)		(1,522)	[1]
Depreciation and amortization	(579)		(352)		(1,854)		(1,480)
Goodwill impairment			(1,682)		(1,682)			[1]
Loss from operations	7,768		9,174		28,528		36,540
Loss on debt extinguishment					(2,360)		(3,374)	[1]
Gain on remeasurement of warrant liability	4,851				(10,780)	[2]
Loss on fair value of derivative instrument			13		657		421
Loss on investments			161		464		756
Foreign exchange loss	759		48		491		1,575
Interest expense	978		836		4,455		2,684
Miscellaneous, net	(602)		(57)		(284)		534
Loss from operations before income taxes	13,754		10,175		25,891		45,884
Long-lived assets
Long-lived assets	27,336		25,680
Operating Segments
Segment Net Sales:
Total Net Sales					12,117	[2]	7,834
Segment Profit (Loss):
Gross profit	(2,252)		(4,921)		(16,935)	[2]	(24,636)
Long-lived assets
Long-lived assets					25,680	[2]	24,432
Reconciliation
Segment Profit (Loss):
Gross profit	(2,252)		(4,921)		(16,935)	[2]	(24,636)
Unallocated corporate expenses	3,387		1,804		(6,405)	[2]	(5,887)
Non-cash share based compensation	1,550		416		(1,652)	[2]	(1,522)
Depreciation and amortization	579		352		(1,854)	[2]	(1,480)
Herbal Brands acquisition related charges						[2]	(3,015)
Goodwill impairment			1,682		(1,682)	[2]
Loss from operations	7,768		9,174		(28,528)	[2]	(36,540)
Loss on debt extinguishment					2,360	[2]	3,374
Loss on fair value of derivative instrument			13		657	[2]	421
Loss on investments					464	[2]	756
Foreign exchange loss					491	[2]	1,575
Interest expense					4,455	[2]	2,684
Miscellaneous, net	(602)		(57)		(284)	[2]	534
Loss from operations before income taxes	13,754		10,175		(25,891)	[2]	(45,884)
Cannabinoid
Segment Profit (Loss):
Goodwill impairment
Cannabinoid | Operating Segments
Segment Net Sales:
Total Net Sales					2,511	[2]	133
Segment Profit (Loss):
Gross profit	(2,864)		(5,401)		(18,798)	[2]	(25,250)
Long-lived assets
Long-lived assets	27,148		25,485		25,485	[2]	24,209
Non-Cannabinoid
Segment Profit (Loss):
Goodwill impairment			(1,682)		(1,682)
Non-Cannabinoid | Operating Segments
Segment Net Sales:
Total Net Sales					9,606	[2]	7,701
Segment Profit (Loss):
Gross profit	612		480		1,863	[2]	614
Long-lived assets
Long-lived assets	162		176		176	[2]	207
Other | Operating Segments
Long-lived assets
Long-lived assets	$ 26	[3]	$ 19	[3]	$ 19	[2]	$ 16	[2]
[1]	See Note 3. for information on the restatement adjustment as of December 31, 2020 and on the reclassification adjustment as of December 31, 2019.
[2]	See Note 3. for information on the restatement adjustment as of December 31, 2020.
[3]	“Other” includes long -lived

SEGMENT REPORTING (Details) -_2

SEGMENT REPORTING (Details) - Schedule of disaggregation of revenue by channel - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Revenue	$ 3,477	$ 2,914	$ 12,117	$ 7,834
Mass retail
Disaggregation of Revenue [Line Items]
Revenue			6,879	3,318
Specialty, health and other retail
Disaggregation of Revenue [Line Items]
Revenue			689	1,235
Distributors
Disaggregation of Revenue [Line Items]
Revenue			4,036	2,397
E-commerce
Disaggregation of Revenue [Line Items]
Revenue			$ 513	$ 885

INCOME TAX (Details)

INCOME TAX (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
INCOME TAX (Details) [Line Items]
Federal and provincial combined tax rate			27.00%	27.00%
Loss before income taxes	$ (13,754)	$ (10,175)	$ (25,891)	$ (45,884)
Loss from equity investment	$ 11	$ 11	4	96
Deferred tax assets, recognition of asset in future, share capital			390
Unrecognized tax benefits				0
Unrecognized tax benefits, income tax penalties and interest accrued				0
Investment
INCOME TAX (Details) [Line Items]
Loss before income taxes			25,891	45,884
Loss from equity investment			$ 4	$ 96

INCOME TAX (Details) - Schedule

INCOME TAX (Details) - Schedule of components of income tax expense (Recovery) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020		Dec. 31, 2019
Current tax
Current tax expense in respect of the current year
Deferred tax
Deferred tax expense (recovery) in the current year						[1]
Total income tax expense recognized in the current year				[2]
[1]	See Note 3. for information on the restatement adjustment as of December 31, 2020 and on the reclassification adjustment as of December 31, 2019.
[2]	Following the SEC statement in April 2021, the Company determined that the private warrants should be classified as a liability. Refer to Note 3. for more information and the impact on the Company’s financial statements.

INCOME TAX (Details) - Schedu_2

INCOME TAX (Details) - Schedule of effective income tax rate reconciliation - USD ($) $ in Thousands		3 Months Ended		12 Months Ended
		Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	[1]	Dec. 31, 2019
Schedule of effective income tax rate reconciliation [Abstract]
Loss before income taxes		$ (13,765)	$ (10,186)	$ (25,895)	[2],[3]	$ (45,980)	[4],[5]
Expected federal income tax recovery calculated at 27%	[6]			(6,992)		(12,415)
Effect of income/expenses, net, that are not (taxable)/deductible (permanent differences) in determining taxable profit				(1,454)		2,019
Tax rates differences applicable to foreign subsidiaries				(143)		(632)
Adjustments related to prior years				958
Change valuation allowance				8,009		10,150
Foreign exchange				(378)		878
Income tax expense
[1]	Following the SEC statement in April 2021, the Company determined that the private warrants should be classified as a liability. Refer to Note 3. for more information and the impact on the Company’s financial statements.
[2]	Loss before income taxes of $25,891 plus loss from equity investment of $4.
[3]	See Note 3. for information on the restatement adjustment as of December 31, 2020.
[4]	Loss before income taxes of $45,884 plus loss from equity investment of $96.
[5]	See Note 3. for information on the restatement adjustment as of December 31, 2020 and on the reclassification adjustment as of December 31, 2019.
[6]	Due to the substantial alignment of the taxable income base between Canada and its provinces, the combined federal and provincial rate has been used as the reconciliation rate.

INCOME TAX (Details) - Schedu_3

INCOME TAX (Details) - Schedule of deferred tax assets and liabilities - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Deferred tax asset (liability)
Non-capital losses carry forward	$ 18,436	$ 11,909
Capital losses carryforward	98
Other	1,697	1,567
Property, plant and equipment	279
Intangibles	441
Deferred tax assets	20,951	13,476
Valuation allowance	(20,525)	(12,515)
Intangible assets	(5,700)	(5,713)
Other	(426)	(948)
Net deferred tax liability	$ (5,700)	$ (5,700)

INCOME TAX (Details) - Schedu_4

INCOME TAX (Details) - Schedule of summary of operating loss carryforwards $ in Thousands	Dec. 31, 2020USD ($)
Canada
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 15,831
United States
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	12,604
Colombia
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	24,859
United Kingdom
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	1,761
Portugal
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	7,307
Germany
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	7,824
2030 | Canada
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
2030 | United States
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
2030 | Colombia
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	3,176
2030 | United Kingdom
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
2030 | Portugal
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
2030 | Germany
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
2031 | Colombia
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	14,635
2031 | Portugal
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	2,150
2032 | Colombia
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	7,048
2032 | Portugal
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	5,157
2037 | Canada
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	75
2037 | United States
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	641
2037 | Colombia
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
2038 | Canada
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	323
2038 | United States
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
2038 | Colombia
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
2039 | Canada
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	3,914
2040 | Canada
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	11,519
Indefinite [Member] | Canada
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
Indefinite [Member] | United States
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	11,963
Indefinite [Member] | Colombia
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
Indefinite [Member] | United Kingdom
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	1,761
Indefinite [Member] | Germany
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 7,824

NET LOSS PER SHARE (Details) -

NET LOSS PER SHARE (Details) - Schedule of earnings per share, Basic and diluted - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	[3]	Dec. 31, 2019
Numerator:
Net loss	$ (13,765)	$ (10,186)	$ (25,895)	[1],[2]	$ (45,980)	[4],[5]
Accretion of Class D preferred shares to liquidation preference on automatic conversion			10,219
Net loss attributable to non-controlling interests		$ (904)			(6,450)
Net loss attributable to Clever Leaves Holdings Inc. common shareholders – basic and diluted			$ (36,114)		$ (39,530)
Denominator:
Weighted-average common shares outstanding – basic and diluted (in Shares)	25,030,080	8,304,030	10,815,580		7,814,796
Net loss per share attributable to Clever Leaves Holdings Inc. common shareholders – basic and diluted (in Dollars per share)	$ (0.55)	$ (1.23)	$ (3.34)		$ (5.06)
[1]	Following the SEC statement in April 2021, the Company determined that the private warrants should be classified as a liability. Refer to Note 3. for more information and the impact on the Company’s financial statements.
[2]	Loss before income taxes of $25,891 plus loss from equity investment of $4.
[3]	See Note 3. for information on the restatement adjustment as of December 31, 2020.
[4]	Loss before income taxes of $45,884 plus loss from equity investment of $96.
[5]	See Note 3. for information on the restatement adjustment as of December 31, 2020 and on the reclassification adjustment as of December 31, 2019.

NET LOSS PER SHARE (Details) _2

NET LOSS PER SHARE (Details) - Schedule of antidilutive securities excluded from computation of earnings per share - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	20,817,025	1,195,024	20,079,536	1,259,141
Common stock warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	17,850,460		17,963,591	63,597
SAMA earnout shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	570,211		1,140,423
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	948,322	1,195,024	896,888	1,195,544
Unvested restricted share units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	1,448,032		78,634

CONTINGENCIES AND COMMITMENTS_2

CONTINGENCIES AND COMMITMENTS (Details) $ in Thousands	Dec. 31, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
Insurance commitment	$ 2,800

CONTINGENCIES AND COMMITMENTS_3

CONTINGENCIES AND COMMITMENTS (Details) - Schedule of lessee, Operating lease, Liability, Maturity $ in Thousands	Dec. 31, 2020USD ($)
Schedule of lessee, Operating lease, Liability, Maturity [Abstract]
2021	$ 2,319
2022	1,771
2023	1,225
2024	590
2025	189
Thereafter	70
Total	$ 6,164

BASIS OF PRESENTATION (Detail_2

BASIS OF PRESENTATION (Details) - Schedule of consolidated entity	Mar. 31, 2021	Dec. 31, 2020
Clever Leaves US, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
NS US Holdings, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Herbal Brands, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
1255096 B.C. Ltd. ("Newco") [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Northern Swan International, Inc. (“NSI”) [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Northern Swan Management, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Northern Swan Deutschland Holdings, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Northern Swan Portugal Holdings, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Clever Leaves Portugal Unipessoal LDA [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Clever Leaves II Portugal Cultivation SA [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Northern Swan Europe, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Nordschwan Holdings, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Clever Leaves Germany GmbH [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
NS Herbal Brands International, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Herbal Brands, Ltd. [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Clever Leaves International, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Eagle Canada Holdings, Inc. (“Eagle Canada”) [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Ecomedics S.A.S. (“Ecomedics”) [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%
Clever Leaves UK Limited [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%	100.00%

FAIR VALUE MEASUREMENTS (Deta_3

FAIR VALUE MEASUREMENTS (Details) - Schedule of fair value measurement hierarchy of the company’s assets and liabilities - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020		Dec. 31, 2019	Aug. 31, 2017
Assets:
Investment – Cansativa				$ 376
Total Assets	$ 1,542	1,553		2,077
Liabilities:
Loans and borrowings	7,924	6,701		7,162
Warrant liability	23,912	19,061
Convertible notes	27,266	27,142		26,566
Total Liabilities	59,102	52,904	[1]	33,728
Level 1 [Member]
Assets:
Total Assets				319
Liabilities:
Loans and borrowings
Warrant liability
Convertible notes
Total Liabilities			[1]
Level 2 [Member]
Assets:
Total Assets				57
Liabilities:
Loans and borrowings	7,924	6,701		7,162
Warrant liability
Convertible notes	27,266	27,142		26,566
Total Liabilities	35,190	33,843	[1]	33,728
Level 3 [Member]
Assets:
Total Assets	1,542	1,553		1,701
Liabilities:
Loans and borrowings
Warrant liability	23,912	19,061
Convertible notes
Total Liabilities	23,912	19,061	[1]
Cansativa [Member]
Assets:
Investment – Cansativa	1,542	1,553			$ 923
Cansativa [Member] | Level 1 [Member]
Assets:
Investment – Cansativa
Cansativa [Member] | Level 2 [Member]
Assets:
Investment – Cansativa
Cansativa [Member] | Level 3 [Member]
Assets:
Investment – Cansativa	$ 1,542	$ 1,553
[1]	See Note 3. for information on the restatement adjustment as of December 31, 2020.

INVENTORY (Details) - Schedul_2

INVENTORY (Details) - Schedule of Inventories - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Inventory [Line Items]
Raw materials	$ 1,083	$ 1,148	$ 1,022
Total	11,555	10,190	5,416
Cultivated Cannabis [Member]
Inventory [Line Items]
Work in progress	66	1,482	1,205
Harvested Cannabis And Extracts [Member]
Inventory [Line Items]
Work in progress	2,670	274	90
Cannabis Extracts [Member]
Inventory [Line Items]
Finished goods	7,478	7,003	2,081
Other Inventory [Member]
Inventory [Line Items]
Finished goods	$ 258	$ 283	$ 1,018

BUSINESS COMBINATIONS (Detail_6

BUSINESS COMBINATIONS (Details) - Schedule of reconciles the elements of the Business Combination - Clever Leaves [Member] - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	[1]
BUSINESS COMBINATIONS (Details) - Schedule of reconciles the elements of the Business Combination [Line Items]
Cash – SAMA trust and cash, net of redemptions	$ 86,644	$ 86,644
Cash – SAMA PIPE	6,000	6,000
Non-cash PIK	(2,881)	(2,881)
Cash assumed from SAMA	698	698
Cash consideration to certain Clever Leaves shareholders	(3,057)
Less: transaction costs and advisory fees	(13,895)	(13,895)
Net Business Combination	73,509	73,509
Non-cash PIK	2,881
Deferred issuance costs	1,503	1,503
Warranty liability	(29,841)	(29,841)
Net liabilities assumed from SAMA	(258)	$ (258)
Net contributions from Business Combination	$ 47,794
[1]	Following the SEC statement in April 2021, the Company determined that the private warrants should be classified as a liability. Refer to Note 3. for more information and the impact on the Company’s financial statements.

INTANGIBLE ASSETS (Details) -_3

INTANGIBLE ASSETS (Details) - Schedule of finite-lived and indefinite-lived intangible assets - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Finite-lived intangible assets:
Gross Carrying Amount	$ 26,091	$ 26,091	$ 26,091
Accumulated Amortization	2,202	1,812	581
Net Carrying Amount	23,889	24,279	25,510
Finite-Lived Intangible Assets [Member]
Finite-lived intangible assets:
Gross Carrying Amount	7,091	7,091	7,091
Accumulated Amortization	2,202	1,812	581
Net Carrying Amount	4,889	5,279	6,510
Indefinite-lived Intangible Assets [Member]
Finite-lived intangible assets:
Gross Carrying Amount	19,000	19,000
Accumulated Amortization
Net Carrying Amount	19,000	19,000
Customer Contracts [Member] | Finite-Lived Intangible Assets [Member]
Finite-lived intangible assets:
Gross Carrying Amount	925	925	925
Accumulated Amortization	725	525	71
Net Carrying Amount	$ 200	$ 400	$ 854
Weighted- Average Useful Life (in Years)	2 months 12 days	6 months	8 years
Customer Relationships [Member] | Finite-Lived Intangible Assets [Member]
Finite-lived intangible assets:
Gross Carrying Amount	$ 1,000	$ 1,000	$ 1,000
Accumulated Amortization	350	304	122
Net Carrying Amount	$ 650	$ 696	$ 878
Weighted- Average Useful Life (in Years)	4 years 1 month 6 days	4 years 4 months 24 days	5 years 2 months 12 days
Customer List [Member] | Finite-Lived Intangible Assets [Member]
Finite-lived intangible assets:
Gross Carrying Amount	$ 650	$ 650	$ 650
Accumulated Amortization	249	217	87
Net Carrying Amount	$ 401	$ 433	$ 563
Weighted- Average Useful Life (in Years)	3 years	3 years 3 months 18 days	4 years 3 months 18 days
Brand [Member] | Finite-Lived Intangible Assets [Member]
Finite-lived intangible assets:
Gross Carrying Amount	$ 4,516	$ 4,516	$ 4,516
Accumulated Amortization	878	766	302
Net Carrying Amount	$ 3,638	$ 3,750	$ 4,214
Weighted- Average Useful Life (in Years)	8 years	8 years 3 months 18 days	9 years 3 months 18 days
Licenses [Member] | Finite-Lived Intangible Assets [Member]
Finite-lived intangible assets:
Gross Carrying Amount	$ 19,000	$ 19,000
Accumulated Amortization
Net Carrying Amount	$ 19,000	$ 19,000

INTANGIBLE ASSETS (Details) -_4

INTANGIBLE ASSETS (Details) - Schedule of finite-lived intangible assets amortization expense - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Schedule of finite-lived intangible assets amortization expense [Abstract]
2022	$ 1,728	$ 764
2023	702	702
2024	585	585
2025	542	542
2026	542
Thereafter	790	1,522
Total	$ 4,889	$ 5,279

GOODWILL (Details) - Schedule_2

GOODWILL (Details) - Schedule of changes in goodwill $ in Thousands	Mar. 31, 2021USD ($)	[1]
Goodwill [Line Items]
Cumulative goodwill impairment charges	$ 1,682
Cannabinoid [Member]
Goodwill [Line Items]
Cumulative goodwill impairment charges
Non-Cannabinoid [Member]
Goodwill [Line Items]
Cumulative goodwill impairment charges	$ 1,682
[1]	Amount refers to cumulative goodwill impairment charges related to impairments recognized in 2020; no impairment charges were recognized during the three months ended March 31, 2021.

DEBT (Details) - Schedule of _2

DEBT (Details) - Schedule of debt - USD ($) $ in Thousands	Mar. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
DEBT (Details) - Schedule of debt [Line Items]
Long-term debt	$ 35,190		$ 33,843		$ 33,728
Series D Due March 2022
DEBT (Details) - Schedule of debt [Line Items]
Long-term debt	27,266	[1]	27,142	[2]	26,566	[2]
Loan due May 2023 and other borrowings
DEBT (Details) - Schedule of debt [Line Items]
Long-term debt	$ 7,924		$ 6,701		$ 7,162
[1]	Net of debt issuance costs of $608 and $741 in 2021 and 2020, respectively.
[2]	Net of debt issuance costs of $741 and $1,183 in 2020 and 2019.

CAPITAL STOCK (Details) - Sched

CAPITAL STOCK (Details) - Schedule of assumptions were used to determine the fair value of the private warrants	3 Months Ended
	Mar. 31, 2021$ / shares
Schedule of assumptions were used to determine the fair value of the private warrants [Abstract]
Risk-free interest rate	1.00%
Expected volatility	60.00%
Share price	$ 10.29
Exercise price	$ 11.50
Expiration date	Dec. 18, 2025

GENERAL AND ADMINISTRATION (D_2

GENERAL AND ADMINISTRATION (Details) - Schedule of general and administrative expenses - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Schedule of general and administrative expenses [Abstract]
Salaries and benefits	$ 3,326	$ 4,546	$ 13,354	$ 15,238
Office and administration	1,186	628	3,319	4,167
Professional fees	2,234	1,396	6,985	10,295
Share based compensation	1,550	416	1,652	1,522
Rent	260	465	1,700	1,692
Other	186	669	2,818	2,065
Total	$ 8,742	$ 8,120	$ 29,828	$ 34,979

SHARE-BASED COMPENSATION (Det_5

SHARE-BASED COMPENSATION (Details) - Schedule of share-based payment award, stock options, valuation assumptions	3 Months Ended
	Mar. 31, 2021$ / shares
Share-Based Award Valuation [Member]
SHARE-BASED COMPENSATION (Details) - Schedule of share-based payment award, stock options, valuation assumptions [Line Items]
Expected dividend yield	0.00%
Expected volatility	90.00%
Share-Based Award Valuation [Member] | Minimum [Member]
SHARE-BASED COMPENSATION (Details) - Schedule of share-based payment award, stock options, valuation assumptions [Line Items]
Expected term (life)	5 years
Risk-free interest rate	0.78%
Share-Based Award Valuation [Member] | Maximum [Member]
SHARE-BASED COMPENSATION (Details) - Schedule of share-based payment award, stock options, valuation assumptions [Line Items]
Expected term (life)	6 years 3 months
Risk-free interest rate	1.02%
Market-based Restricted Share Units [Member]
SHARE-BASED COMPENSATION (Details) - Schedule of share-based payment award, stock options, valuation assumptions [Line Items]
Risk-free interest rate	0.50%
Expected dividend yield	0.00%
Expected volatility	90.00%
Grant date share price (in Dollars per share)	$ 14.40
Market-based Restricted Share Units [Member] | Minimum [Member]
SHARE-BASED COMPENSATION (Details) - Schedule of share-based payment award, stock options, valuation assumptions [Line Items]
Expected term (life)	1 year 9 months 18 days
Market-based Restricted Share Units [Member] | Maximum [Member]
SHARE-BASED COMPENSATION (Details) - Schedule of share-based payment award, stock options, valuation assumptions [Line Items]
Expected term (life)	3 years 9 months 18 days

SHARE-BASED COMPENSATION (Det_6

SHARE-BASED COMPENSATION (Details) - Schedule of share-based payment arrangement, option, activity - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Schedule of share-based payment arrangement, option, activity [Abstract]
Stock Options Outstanding, beginning balance	896,888
Weighted-Average Exercise Outstanding, beginning	$ 5.22	$ 14.18
Weighted-Average Remaining Contractual Term (Years), Outstanding term, beginning	3 years 11 months 15 days	3 years 2 months 15 days
Aggregate Intrinsic Value, Outstanding beginning	$ 2,889
Stock Options, Granted	51,434	121,291
Weighted-Average Exercise Price, Granted	$ 14.40	$ 6.71
Weighted-Average Remaining Contractual Term (Years), Granted	9 years 11 months 1 day	3 years 7 months 20 days
Stock Options, Exercised		88,706
Weighted-Average Exercise Price, Exercised		$ 0.24
Aggregate Intrinsic Value, Exercised		$ 705
Stock Options, Forfeited		331,241
Weighted-Average Exercise Price, Forfeited		$ 11.86
Stock Options Outstanding, ending balance	948,322	896,888
Weighted-Average Exercise Price Outstanding, ending balance	$ 6.15	$ 5.22
Weighted-Average Remaining Contractual Term (Years) Outstanding, term, ending	4 years 21 days	3 years 11 months 15 days
Aggregate Intrinsic Value, Outstanding, ending	$ 3,922	$ 2,889
Stock Options, Vested and expected to vest	937,041	885,607
Weighted-Average Exercise Price, Vested and expected to vest	$ 6.10	$ 5.60
Weighted-Average Remaining Contractual Term (Years), Vested and expected to vest	4 years 25 days	3 years 11 months 19 days
Aggregate Intrinsic Value, Vested and expected to vest	$ 3,923	$ 2,906
Stock Options, Vested and exercisable	494,776	419,498
Weighted-Average Exercise Price, Vested and exercisable	$ 6.17	$ 6.80
Weighted-Average Remaining Contractual Term (Years), Vested and exercisable	3 years 8 months 15 days	3 years 9 months 10 days
Aggregate Intrinsic Value, Vested and exercisable	$ 2,102	$ 944

SHARE-BASED COMPENSATION (Det_7

SHARE-BASED COMPENSATION (Details) - Schedule of unvested restricted stock units roll forward	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Time-based Restricted Share Units [Member]
SHARE-BASED COMPENSATION (Details) - Schedule of unvested restricted stock units roll forward [Line Items]
Restricted Share Units, Unvested, beginning balance | shares	78,634
Weighted-Average Grant Date Fair Value, Unvested, beginning price | $ / shares	$ 3.25
Restricted Share Units, Granted | shares	338,393
Weighted-Average Grant Date Fair Value, Granted | $ / shares	$ 14.33
Restricted Share Units, Vested | shares	(7,713)
Weighted-Average Grant Date Fair Value, Vested | $ / shares	$ 14.40
Restricted Share Units, Canceled/forfeited | shares
Weighted-Average Grant Date Fair Value, Canceled/forfeited | $ / shares
Restricted Share Units, Unvested, ending balance | shares	409,314
Weighted-Average Grant Date Fair Value, Unvested, ending balance | $ / shares	$ 12.47
Market-based Restricted Share Units [Member]
SHARE-BASED COMPENSATION (Details) - Schedule of unvested restricted stock units roll forward [Line Items]
Restricted Share Units, Unvested, beginning balance | shares
Weighted-Average Grant Date Fair Value, Unvested, beginning price | $ / shares
Restricted Share Units, Granted | shares	1,038,718
Weighted-Average Grant Date Fair Value, Granted | $ / shares	$ 13.89
Restricted Share Units, Vested | shares
Weighted-Average Grant Date Fair Value, Vested | $ / shares
Restricted Share Units, Canceled/forfeited | shares
Weighted-Average Grant Date Fair Value, Canceled/forfeited | $ / shares
Restricted Share Units, Unvested, ending balance | shares	1,038,718
Weighted-Average Grant Date Fair Value, Unvested, ending balance | $ / shares	$ 13.89

SEGMENT REPORTING (Details) -_3

SEGMENT REPORTING (Details) - Schedule of segment reporting information, by segment - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Mar. 31, 2021		Mar. 31, 2020		Dec. 31, 2020		Dec. 31, 2019
Segment Profit (Loss):
Gross profit	$ 2,231		$ 2,161		$ 7,413		$ 3,102
Non-cash share based compensation	1,550		416		1,652		1,522	[1]
Depreciation and amortization	579		352		1,854		1,480
Goodwill impairment			1,682		1,682			[1]
Loss from operations	(7,768)		(9,174)		(28,528)		(36,540)
Loss on fair value of derivative instrument			13		657		421
Loss on investments			161		319		756	[1]
Foreign exchange loss	759		61		491		1,521	[1]
Miscellaneous, net	(602)		(57)		(284)		534
Loss from operations before income taxes	(13,754)		(10,175)		(25,891)		(45,884)
Long-lived assets
Long-lived assets	27,336		25,680
Operating Segments
Segment Net Sales:
Total Net Sales	3,477		2,914
Segment Profit (Loss):
Gross profit	(2,252)		(4,921)		(16,935)	[2]	(24,636)
Long-lived assets
Long-lived assets					25,680	[2]	24,432
Segment Reconciling Items
Segment Profit (Loss):
Gross profit	(2,252)		(4,921)		(16,935)	[2]	(24,636)
Unallocated corporate expenses	(3,387)		(1,804)		6,405	[2]	5,887
Non-cash share based compensation	(1,550)		(416)		1,652	[2]	1,522
Depreciation and amortization	(579)		(352)		1,854	[2]	1,480
Goodwill impairment			(1,682)		1,682	[2]
Loss from operations	(7,768)		(9,174)		28,528	[2]	36,540
Loss on fair value of derivative instrument			13		657	[2]	421
Loss(gain) on remeasurement of warrant liability	4,851
Loss on investments			161
Foreign exchange loss	759		48
Interest expense	978		836
Miscellaneous, net	(602)		(57)		(284)	[2]	534
Loss from operations before income taxes	(13,754)		(10,175)		25,891	[2]	45,884
Cannabinoid
Segment Profit (Loss):
Goodwill impairment
Cannabinoid | Operating Segments
Segment Net Sales:
Total Net Sales	677		242
Segment Profit (Loss):
Gross profit	(2,864)		(5,401)		(18,798)	[2]	(25,250)
Long-lived assets
Long-lived assets	27,148		25,485		25,485	[2]	24,209
Non-Cannabinoid
Segment Profit (Loss):
Goodwill impairment			1,682		1,682
Non-Cannabinoid | Operating Segments
Segment Net Sales:
Total Net Sales	2,800		2,672
Segment Profit (Loss):
Gross profit	612		480		1,863	[2]	614
Long-lived assets
Long-lived assets	162		176		176	[2]	207
Other | Operating Segments
Long-lived assets
Long-lived assets	$ 26	[3]	$ 19	[3]	$ 19	[2]	$ 16	[2]
[1]	See Note 3. for information on the restatement adjustment as of December 31, 2020 and on the reclassification adjustment as of December 31, 2019.
[2]	See Note 3. for information on the restatement adjustment as of December 31, 2020.
[3]	“Other” includes long -lived

SEGMENT REPORTING (Details) -_4

SEGMENT REPORTING (Details) - Schedule of disaggregation of revenue by channel - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disaggregation of Revenue [Line Items]
Revenue	$ 3,477	$ 2,914
Mass retail
Disaggregation of Revenue [Line Items]
Revenue	1,888	1,021
Specialty, health and other retail
Disaggregation of Revenue [Line Items]
Revenue	225	312
Distributors
Disaggregation of Revenue [Line Items]
Revenue	1,232	1,339
E-commerce
Disaggregation of Revenue [Line Items]
Revenue	$ 132	$ 242

NET LOSS PER SHARE (Details) _3

NET LOSS PER SHARE (Details) - Schedule of basic and diluted net loss per share - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	[3]	Dec. 31, 2019
Numerator:
Net loss	$ (13,765)	$ (10,186)	$ (25,895)	[1],[2]	$ (45,980)	[4],[5]
Denominator:
Weighted-average common shares outstanding – basic and diluted	25,030,080	8,304,030	10,815,580		7,814,796
Net loss per share attributable to Clever Leaves Holdings Inc. common shareholders – basic and diluted	$ (0.55)	$ (1.23)	$ (3.34)		$ (5.06)
[1]	Following the SEC statement in April 2021, the Company determined that the private warrants should be classified as a liability. Refer to Note 3. for more information and the impact on the Company’s financial statements.
[2]	Loss before income taxes of $25,891 plus loss from equity investment of $4.
[3]	See Note 3. for information on the restatement adjustment as of December 31, 2020.
[4]	Loss before income taxes of $45,884 plus loss from equity investment of $96.
[5]	See Note 3. for information on the restatement adjustment as of December 31, 2020 and on the reclassification adjustment as of December 31, 2019.

NET LOSS PER SHARE (Details) _4

NET LOSS PER SHARE (Details) - Schedule of antidilutive securities excluded from computation of earnings per share - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	20,817,025	1,195,024	20,079,536	1,259,141
Common stock warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	17,850,460		17,963,591	63,597
SAMA earnout shares [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	570,211		1,140,423
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	948,322	1,195,024	896,888	1,195,544
Unvested restricted share units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	1,448,032		78,634