High Tide (HITI) 40-F 29 Jan 24 2023 FY Annual report (Canada) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Oct. 31, 2023 shares
Document Information [Line Items]
Document Type	40-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Oct. 31, 2023
Entity File Number	001-40258
Entity Registrant Name	HIGH TIDE INC.
Entity Incorporation, State or Country Code	A0
Entity Primary SIC Number	5990
Entity Tax Identification Number	00-0000000
Entity Address, Address Line One	Unit 112, 11127
Entity Address, Address Line Two	15 Street N.E
Entity Address, City or Town	Calgary
Entity Address State Or Province	AB
Entity Address, Country	CA
Entity Address, Postal Zip Code	T3K 2M4
City Area Code	403
Local Phone Number	770-9435
Title of 12(b) Security	Common Shares
Trading Symbol	HITI
Security Exchange Name	NASDAQ
Annual Information Form	true
Audited Annual Financial Statements	true
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding	71,021,233
ICFR Auditor Attestation Flag	false
Entity Central Index Key	0001847409
Current Fiscal Year End Date	--10-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false
Auditor Name	Ernst & Young LLP
Auditor Firm ID	1263
Auditor Location	Calgary, Canada
Business Contact
Document Information [Line Items]
Contact Personnel Name	CCS Global Solutions, Inc
Entity Address, Address Line One	530 Seventh Avenue
Entity Address, Address Line Two	Suite 508
Entity Address, City or Town	New York
Entity Address State Or Province	NY
Entity Address, Postal Zip Code	10018
City Area Code	800
Local Phone Number	300-5067

Consolidated Statements of Fina

Consolidated Statements of Financial Position - CAD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Current assets
Cash and cash equivalents	$ 30,121	$ 25,084
Marketable securities	141	195
Trade and other receivables	7,573	8,200
Inventory	25,974	23,414
Prepaid expenses and deposits	4,836	7,167
Total current assets	68,645	64,060
Non-current assets
Property and equipment	27,142	31,483
Net investment - lease	179	203
Right-of-use assets	30,643	30,519
Long term prepaid expenses and deposits	3,307	2,988
Intangible assets and goodwill	103,485	145,490
Total non-current assets	164,756	210,683
Total assets	233,401	274,743
Current liabilities
Accounts payables and accrued liabilities	20,902	26,246
Deferred revenue	1,361	641
Interest bearing loans and borrowings	16,141	16,393
Current portion of notes payable	136
Current portion of convertible debentures	8,708	2,696
Current portion of lease liabilities	7,214	7,629
Put option liability	3,675	6,336
Total current liabilities	58,137	59,941
Non-current liabilities
Notes payable	12,508	12,257
Convertible debentures		4,770
Lease liabilities	27,823	26,139
Deferred tax liability	1,267	9,603
Total non-current liabilities	41,598	52,769
Total liabilities	99,735	112,710
Shareholders' equity
Share capital	288,027	279,513
Warrants	12,740	15,497
Contributed surplus	30,749	23,051
Convertible debentures - equity	717	717
Accumulated other comprehensive income	5,257	5,665
Accumulated deficit	(205,934)	(168,093)
Equity attributable to owners of the Company	131,556	156,350
Non-controlling interest	2,110	5,683
Total shareholders' equity	133,666	162,033
Total liabilities and shareholders' equity	$ 233,401	$ 274,743

Consolidated Statements of Loss

Consolidated Statements of Loss and Comprehensive Loss - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Consolidated Statements of Loss and Comprehensive Loss
Revenue	$ 487,669	$ 356,852
Cost of sales	(356,355)	(255,900)
Gross profit	131,314	100,952
Expenses
Salaries, wages and benefits	(56,798)	(44,055)
Share-based compensation	(5,034)	(8,080)
General and administration	(26,888)	(25,973)
Professional fees	(8,350)	(4,920)
Advertising and promotion	(4,144)	(7,868)
Depreciation and amortization	(32,761)	(30,169)
Impairment loss	(34,265)	(48,681)
Interest and bank charges	(4,499)	(3,516)
Total expenses	(172,739)	(173,262)
Loss from operations	(41,425)	(72,310)
Other income (expenses)
Loss on extinguishment of financial liability		(418)
Loss on extinguishment of debenture		(354)
Gain (loss) on revaluation of debenture	505	0
Gain (loss) on revaluation of marketable securities	40	(489)
Finance and other costs	(9,727)	(10,379)
Gain on revaluation of put option liability	1,932	10,497
Other losses	(55)
Gain (loss) on foreign exchange	134	(310)
Total other expenses	(7,171)	(1,453)
Loss before taxes	(48,596)	(73,763)
Income tax recovery (expense)	922	(381)
Deferred income tax recovery	6,722	3,296
Net loss	(40,952)	(70,848)
Other comprehensive income (loss)
Translation difference on foreign subsidiary	2,027	6,313
Total comprehensive loss	(38,925)	(64,535)
Net (loss) income attributed to:
Owners of company	(39,310)	(71,756)
Non-controlling interest	(1,642)	908
Comprehensive loss attributed to:
Owners of company	(37,551)	(63,412)
Non-controlling interest	$ (1,374)	$ (1,123)
Loss per share
Basic loss per share (in dollars per share)	$ (0.53)	$ (1.14)
Diluted loss per share (in dollars per share)	$ (0.53)	$ (1.14)

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - CAD ($) $ in Thousands	Attributable to owners of the Company Fab Nutrition, LLC (FABCBD)	Attributable to owners of the Company NuLeaf Naturals, LLC	Attributable to owners of the Company Bud Room Inc.	Attributable to owners of the Company Boreal Cannabis Company	Attributable to owners of the Company Crossroads Cannabis	Attributable to owners of the Company Choom	Attributable to owners of the Company Bud Heaven	Attributable to owners of the Company Jimmy's Cannabis	Attributable to owners of the Company At the market offering	Attributable to owners of the Company	Share capital Fab Nutrition, LLC (FABCBD)	Share capital NuLeaf Naturals, LLC	Share capital Bud Room Inc.	Share capital Boreal Cannabis Company	Share capital Crossroads Cannabis	Share capital Choom	Share capital Bud Heaven	Share capital Jimmy's Cannabis	Share capital At the market offering	Share capital	Warrants	Contributed surplus Bud Room Inc.	Contributed surplus	Equity portion of convertible debt	Accumulated other comprehensive income (loss)	Accumulated deficit Fab Nutrition, LLC (FABCBD)	Accumulated deficit NuLeaf Naturals, LLC	Accumulated deficit	NCI Fab Nutrition, LLC (FABCBD)	NCI NuLeaf Naturals, LLC	NCI	Fab Nutrition, LLC (FABCBD)	NuLeaf Naturals, LLC	Bud Room Inc.	Boreal Cannabis Company	Crossroads Cannabis	Choom	Bud Heaven	Jimmy's Cannabis	At the market offering	Total
Opening balance at Oct. 31, 2021										$ 147,209										$ 208,904	$ 10,724		$ 15,162	$ 859	$ (648)			$ (87,792)			$ 4,795										$ 152,004
Acquisition of subsidiary	$ 313	$ 27,201	$ 3,738	$ 2,203	$ 2,189	$ 3,940	$ 1,986				$ 313	$ 35,527	$ 3,738	$ 2,203	$ 2,189	$ 3,940	$ 1,986										$ (8,326)			$ 1,726		$ 313	$ 28,927	$ 3,738	$ 2,203	$ 2,189	$ 3,940	$ 1,986
Equity portion of convertible debentures										(142)														(142)																	(142)
Warrants exercised										4,346										4,352	(6)																				4,346
Vesting Of RSUs																				247			(247)
Issued warrants										5,052											5,052																				5,052
Shares issued through equity financing									$ 8,807	6,768									$ 8,807	6,768																				$ 8,807	6,768
Daily High Club Escrow cancellation										(53)										(53)																					(53)
Smoke Cartel Earnout										940										940																					940
Issued to pay fees in shares										100										100																					100
Share-based compensation										8,080													8,080																		8,080
Share issuance costs										(974)										(974)																					(974)
Exercise options										309										526			(217)																		309
Warrants expired																					(273)		273
Partner distributions																															(1,961)										(1,961)
Cumulative translation adjustment										6,313															6,313																6,313
Net (loss) gain for the period										(71,975)																		(71,975)			1,123										(70,848)
Closing balance at Oct. 31, 2022										156,350										279,513	15,497		23,051	717	5,665			(168,093)			5,683										162,033
Acquisition of subsidiary	$ 2,198							$ 4,932			$ 729							$ 4,932								$ 1,469			$ (1,469)			$ 729							$ 4,932
Shares issued through equity financing										2,442									$ 2,442	2,442																					2,442
Issued to pay fees in shares		$ 278										$ 278								278													$ 278
Share-based compensation			$ 5,034																			$ 5,034												$ 5,034
Share issuance costs										(28)										(28)																					(28)
Exercise options										68										161			(93)																		68
Warrants expired																					(2,757)		2,757
Partner distributions																															(462)										(462)
Cumulative translation adjustment										2,027															2,027																2,027
Adjustment for Foreign exchange on impairment										(2,435)															(2,435)																(2,435)
Net (loss) gain for the period										(39,310)																		(39,310)			(1,642)										(40,952)
Closing balance at Oct. 31, 2023										$ 131,556										$ 288,027	$ 12,740		$ 30,749	$ 717	$ 5,257			$ (205,934)			$ 2,110										$ 133,666

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Operating activities
Net loss	$ (40,952)	$ (70,848)
Adjustments for items not effecting cash and cash equivalents
Income tax recovery	(922)	381
Deferred income tax recovery	(6,722)	(3,296)
Accretion expense	4,338	4,766
Fee for services and interest paid in shares and warrants	278	100
Depreciation and amortization	32,761	30,169
Revaluation of put option liability	(1,932)	(10,497)
Gain on revaluation of convertible debenture	(505)
Gain on extinguishment of debenture		354
Impairment loss	34,265	48,681
(Loss) gain on foreign exchange	(134)	310
Other losses	55
Share-based compensation	5,034	8,080
Loss on extinguishment financial liability		418
(Loss) gain on revaluation of marketable securities	(40)	489
Net cash flows used in operations	25,524	9,107
Changes in non-cash working capital
Trade and other receivables	627	(738)
Inventory	(2,867)	(2,865)
Loan receivable		(2,997)
Prepaid expenses and deposits	2,001	149
Accounts payable and accrued liabilities	(5,344)	1,198
Deferred revenue	720	641
Net cash provided by operating activities	20,661	4,495
Investing activities
Purchase of property and equipment	(5,786)	(7,759)
Purchase of intangible assets	(295)	(1,296)
Proceeds from the sale of marketable securities	95
Business Combinations, net of cash acquired	270	463
Net cash (used in) investing activities	(5,716)	(8,592)
Financing activities
Repayment of interest bearing loans and borrowings	(2,925)	(1,901)
Proceeds from interest bearing loans net of issue costs	2,673
Repayment of notes payable	(59)	(15,100)
Proceeds from notes payable		25,827
Repayment of convertible debentures		(2,794)
Lease liability payments	(11,065)	(9,831)
Share issuance costs	(28)	(974)
Partner distributions	(461)	(1,961)
Proceeds from equity financing		10,645
Proceeds from equity financing through ATM	2,442	8,807
Warrants exercised		2,140
Options exercised	161	309
Net cash (used in) provided by financing activities	(9,262)	15,167
Effect of foreign exchange on cash	(646)
Net increase in cash	5,037	11,070
Cash and cash equivalents, beginning of period	25,084	14,014
Cash and cash equivalents, end of period	$ 30,121	$ 25,084

Nature of operations

Nature of operations	12 Months Ended
	Oct. 31, 2023
Nature of operations
Nature of operations	1. Nature of operations High Tide Inc. (the “Company” or “High Tide”) is a retail-focused cannabis company enhanced by the manufacturing and distribution of consumption accessories. The Company’s shares are listed on the Nasdaq Capital Market (“Nasdaq”) under the symbol “HITI” (listed as of June 2, 2021), the TSX Venture Exchange (“TSXV”) under the symbol “HITI”, and on the Frankfurt Stock Exchange (“FSE”) under the securities identification code ‘WKN: A2PBPS’ and the ticker symbol “2LYA”. The address of the Company’s corporate and registered office is # 112 – 11127 15 Street NE, Calgary, Alberta T3K 2M4. High Tide does not engage in any U.S. cannabis-related activities as defined by the Canadian Securities Administrators Staff Notice 51-352. ​

Basis of preparation

Basis of preparation	12 Months Ended
	Oct. 31, 2023
Basis of preparation
Basis of preparation	2. Basis of preparation A. Statement of compliance These consolidated financial statements (“Financial Statements”) have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the IFRS Interpretations Committee (“IFRIC”). These consolidated financial statements were approved and authorized for issue by the Board of Directors on January 22, 2024. The Company has prepared the financial statement on the basis that it will continue to operate as a going concern. ​ B. Basis of measurement ​ The consolidated financial statements have been prepared on a historical cost basis, except financial assets and liabilities which are measured at fair value. The accounting policies set out below have been applied consistently by the Company and its wholly owned subsidiaries for the periods presented. ​ C. Currencies and foreign exchange The Company’s consolidated financial statements are presented in Canadian dollars, which is the functional and presentation currency of the Company and its Canadian subsidiaries. The functional currency of the Company’s United States (“U.S.”) subsidiaries is the U.S. dollar (“USD”), of the Company’s European subsidiaries is the Euro (“EUR”), and of the Company’s United Kingdom subsidiaries is the British Pound Sterling (“GBP”). Transactions denominated in currencies other than the functional currency are translated at the rate prevailing at the date of transaction. Monetary assets and liabilities that are denominated in foreign currencies are translated at the rate prevailing at each reporting date. Income and expense amounts are translated at the dates of the transactions. In preparing the Company’s consolidated financial statements, the financial statements of the foreign subsidiaries are translated into Canadian dollars. The assets and liabilities of foreign subsidiaries are translated into Canadian dollars using exchange rates at the reporting date. Revenues and expenses of foreign operations are translated into Canadian dollars using average foreign exchange rates. Translation gains and losses resulting from the consolidation of operations into the Company’s functional currency, are recognized in other comprehensive income in the statement of loss and other comprehensive loss and as a separate component of shareholders’ equity on the consolidated statement of changes in ​ D. Basis of consolidation Subsidiaries Subsidiaries are entities controlled by High Tide Inc. The control is achieved when the Company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The results of subsidiaries acquired or disposed of during the year are included in the consolidated statements of loss and other comprehensive loss from the effective date of acquisition and up to the effective date of disposal, as appropriate. Where necessary, adjustments are made to the consolidated financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. Intra-group balances and transactions, and any unrealized gains or losses or income and expenses arising from intra-group transactions are eliminated in preparing the consolidated financial statements. ​ ​ ​ ​ ​ ​ ​ Subsidiaries Percentage Ownership Functional Currency Canna Cabana Inc. ​ 100% ​ Canadian Dollar 2680495 Ontario Inc. ​ 100% ​ Canadian Dollar Saturninus Partners GP ​ 50% ​ Canadian Dollar Valiant Distribution Canada Inc. ​ 100% ​ Canadian Dollar META Growth Corp. ​ 100% ​ Canadian Dollar NAC Thompson North Ltd. Partnership ​ 49% ​ Canadian Dollar NAC OCN Ltd. Partnership ​ 49% ​ Canadian Dollar HT Global Imports Inc. ​ 100% ​ Canadian Dollar 2049213 Ontario Inc. ​ 100% ​ Canadian Dollar 1171882 B.C. Ltd. ​ 100% ​ Canadian Dollar High Tide BV (Grasscity) ​ 100% ​ European Euro Valiant Distribution Inc. ​ 100% ​ U.S. Dollar Smoke Cartel USA, Inc. ​ 100% ​ U.S. Dollar Fab Nutrition, LLC ​ 100% ​ U.S. Dollar Halo Kushbar Retail Inc. ​ 100% ​ Canadian Dollar Nuleaf Naturals LLC ​ 80% ​ U.S. Dollar DHC Supply, LLC ​ 100% ​ U.S. Dollar DS Distribution Inc. ​ 100% ​ U.S. Dollar Enigmaa Ltd. ​ 80% ​ British Pound Sterling ​

Accounting policies

Accounting policies	12 Months Ended
	Oct. 31, 2023
Accounting policies
Accounting policies	3. Accounting policies The accounting policies set out below have been applied consistently to all years presented in these consolidated financial statements and have been applied consistently by the Company and its subsidiaries. ​ A. Summary of significant accounting policies Cash and cash equivalents Cash and cash equivalents consist of bank balances, guaranteed investment certificates, and highly liquid short-term investments with a maturity date of 90 days or less which are convertible to known amounts of cash at any time by the Company without penalties. Marketable securities Marketable securities comprise of the Company’s investments in market equities. Such securities are measured at fair value through profit and loss (“FVTPL”) in the consolidated financial statements with unrealized gains or losses recognized in the consolidated statement of loss and other comprehensive loss. Fair values for marketable securities are estimated using quoted market prices in active markets, obtained from financial institutions. At the time securities are sold or otherwise disposed of, gains or losses are included in consolidated statement of loss and other comprehensive loss. Inventory Inventories are measured at the lower of cost and net realizable value. The cost of inventories is calculated on a weighted average cost basis and includes expenditures incurred in acquiring the inventories and other costs incurred in bringing them to their existing location and condition. Work-in-progress and finished goods that arise from the extraction process under NuLeaf include raw materials and manufacturing overheads. Manufacturing overheads such as labour and other manufacturing expenditures are allocated based on the normal operating capacity. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and costs necessary to make the sale. The Company reviews inventory for obsolete, redundant, and slow-moving inventory items and any such items are written down to net realizable value. Any write-downs of inventory to net realizable value are recorded in the consolidated statement of loss and other comprehensive loss of the related year. Property and equipment Property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. During the construction of leasehold improvements, items are classified as assets under construction. When the asset is available for use, it is transferred from assets under construction to the appropriate category of property and equipment, and depreciation on the item commences. Depreciation is provided using the following methods at rates intended to depreciate the costs of the assets over their estimated useful lives: ​ Asset Method Useful life Office equipment and computers Straight-line 3 to 5 years Leasehold improvements Straight-line Term of lease Vehicles Straight-line 5 years Buildings Straight-line 15 years Production Equipment Straight-line 7 years ​ ​ ​ ​ When a property and equipment asset includes significant components with different useful lives, each significant component is depreciated separately. The estimated useful lives and depreciation methods are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. An item of property and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in the consolidated statement of loss and other comprehensive loss of the related year. Assets under construction are not ready for use and are not depreciated. Repairs and maintenance costs that do not improve or extend productive life are recognized in the consolidated statement of loss and other comprehensive loss in the year in which the costs are incurred. Intangible assets Intangible assets acquired separately are initially recognized at cost, intangibles assets acquired through a business combination are initially recorded at fair value. Following initial recognition, intangible assets with a finite useful life are recorded at cost less accumulated amortization and accumulated impairment losses, if any. Intangible assets with an indefinite useful life are recorded at cost less accumulated impairment losses, if any. The cost of intangible assets acquired in an asset acquisition is initially measured using an allocation of the purchase consideration using a relative fair value approach. The useful lives of intangible assets are assessed as either finite or indefinite. Amortization of finite life intangible assets is provided, when the intangible asset is available for use, on a straight-line basis over their estimated useful lives. ​ Intangible asset Method Useful life Software Straight-line 5 years Licenses Straight-line Remaining term of the lease Brand names - Indefinite life ​ The estimated useful lives and amortization methods are reviewed at each year-end, and any changes in estimates are accounted for prospectively. Intangible assets not yet available for use are not subject to amortization. Intangible assets classified by the Company as having indefinite useful lives are comprised of brands from the e-commerce subsidiaries. The Company plans to use the brands for these different e-commerce entities indefinitely, as there is no foreseeable limit to the period over which the brands are expected to generate cash inflows for the Company. Furthermore, the Company will incur future expenditures to maintain these brands in order to maintain the standard of performance for each brand. Business combinations Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non-controlling interests in the acquiree. For each business combination, the Company elects to measure the non-controlling interests in the acquiree at proportionate share of the acquiree’s identifiable net assets. Acquisition-related costs are expensed as incurred and included in transaction costs. The Company determines that it has acquired a business when the acquired set of activities and assets include an input and a substantive process that together significantly contribute to the ability to create outputs. The acquired process is considered substantive if it is critical to the ability to continue producing outputs, and the inputs acquired include an organized workforce with the necessary skills, knowledge, or experience to perform that process or it significantly contributes to the ability to continue producing outputs and is considered unique or scarce or cannot be replaced without significant cost, effort, or delay in the ability to continue producing outputs. When the Company acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. This includes the separation of embedded derivatives in host contracts by the acquiree. Any contingent consideration to be transferred by the acquirer will be recognized at fair value at the acquisition date. Asset acquisitions Acquisitions that do not meet the definition of a business combination are accounted for as an asset acquisition. Consideration paid for an asset acquisition is allocated to the individual identifiable assets acquired and liabilities assumed based on their relative fair values. Asset acquisitions do not give rise to goodwill. Goodwill Goodwill arises on business combinations and is tested for impairment annually or more frequently if events or circumstances indicate that the carrying amount may not be recoverable. Goodwill is initially recognized as the excess of the purchase price over the fair value of the net assets acquired in a business combination. Subsequently, goodwill is measured at cost less accumulated impairment losses. During the year the Company completed its annual impairment tests as of August 1, 2023, which were previously tested as at August 1, 2022. Refer to Note 8. Impairment of non-financial assets At each reporting date, the Company reviews the carrying amounts of its property and equipment, right-of-use assets, and intangible assets with a finite useful life to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated in order to determine the extent of the impairment loss, if any. Goodwill and intangible assets with indefinite useful lives are tested annually and when circumstances indicate that the carrying amount may be impaired. For impairment testing assets, excluding goodwill, are grouped together into the smallest group of assets, cash generating units (“CGUs”), that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or CGUs. Testing goodwill for impairment is determined by assessing the recoverable amount for each group of CGUs to which the goodwill relates. An impairment loss is recognized for the amount by which the CGU or group of CGUs carrying amount exceeds its recoverable amount. The recoverable amount of the CGU or group of CGUs is the greater of its value in use and its fair value less costs of disposal (“FVLCD”). Value in use is based on the estimated future cash flows, discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the CGU or group of CGUs. The FVLCD is based on available data from binding sales transactions in an arm’s length transaction of similar assets or observable market prices less incremental costs for disposing of the asset. An impairment loss for property and equipment, intangible assets, and leases with a finite useful life is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized. Impairment losses relating to goodwill cannot be reversed in future periods. Revenue recognition Revenue recognition is based on a 5-step approach, under IFRS 15, which includes identifying the contract with the customer, identifying the performance obligations, determining the individual transaction price, allocating the transaction price to the performance obligations in the contract and recognizing revenue when the relevant performance obligations are satisfied. Revenue is recognized when the entity satisfies the performance obligation upon delivery and acceptance by the customer. Revenue in the consolidated financial statements is disaggregated into cannabis and CBD, consumption accessories, data analytics services, membership revenue and other revenue. Recognition ​ The nature, timing of recognition of satisfied performance obligations, and payment terms for the Company’s goods and services are described below: ​ For performance obligations related to merchandise sales, the Company typically transfers control, completes the performance obligation, and recognizes revenue at the point in time when delivery of the items to the customer occurs. Upon delivery the customer can obtain substantially all of the benefits from the items purchased. ​ For performance obligations related to data analytics contracts, the Company typically satisfies its performance obligations at a point in time, or over time as services are rendered, depending on the obligation and the specifics of the contract. Identification of performance obligations Where contracts contain multiple promises for goods or services, management exercises judgement in determining whether goods or services constitute distinct goods or services or a series of distinct goods that are substantially the same and that have the same pattern of transfer to the customer. The determination of a performance obligation affects whether the transaction price is recognized at a point in time or over time. Management considers both the mechanics of the contract and the economic and operating environment of the contract in determining whether the goods or services in a contract are distinct. Transaction price In determining the transaction price and estimates of variable consideration, management considers the history of the customer in estimating the goods and services to be provided to the customer as well as other variability in the contract. Allocation of transaction price to performance obligations The Company’s contracts generally outline a specific amount to be invoiced to a customer associated with each performance obligation in the contract. The Company allocates the transaction price to the individual performance obligations based on their standalone selling price, which is primarily estimated based on the amounts that would be charged to customers under similar market conditions. Satisfaction of performance obligations The satisfaction of performance obligations requires management to make judgments as to when control of the underlying good or service transfers to the customer. Determining when a performance obligation is satisfied affects the timing of revenue recognition. Management considers both customer acceptance of the good or service, and the impact of laws and regulations such as standard shipping practices, in determining when this transfer occurs. Merchandise sales Revenue consists of sales to customers through the Company’s network of retail stores, e-commerce platforms and through the wholesale distribution arm. Merchandise sales through retail stores are recognized at the time of delivery to the customer, which is generally at the point of sale. Merchandise sales through the Company’s e-commerce platforms and wholesale distribution arm are recognized upon date of receipt by the customer. Where the Company arranges the shipping of goods, revenue is recognized on the date of delivery of goods to the customer’s location (FOB destination). Data Analytics revenue The Company earns revenue by providing data analytics services. The performance obligation is fulfilled when the data and services agreed upon are delivered to the customer. Data analytics revenue is recognized in consolidated statement of loss and other comprehensive loss when earned. Sales returns The Company does allow returns. Defective products or products that get damaged upon shipping by the Company are considered for exchanges or refunds. In such cases revenue is recognized to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur. Consignment and principal versus agent considerations IFRS 15 focuses on recognizing revenue as an entity transfers control of a good or service to a customer which could affect how an entity evaluates its position in a transaction as either a principal or an agent. The standard provides that an entity is principal in a transaction if it controls the specified goods or services before they are transferred to the customer. Drop shipment and principal versus agent considerations In the merchandise sales transactions completed by some of the e-commerce platforms, the Company utilizes its drop shipment technology to complete the transaction. Drop-shipment allows customers to make a purchase through the Company’s e-commerce website which is fulfilled by a third-party supplier. The Company is the principal in the transaction, as the price setting, risks of shipment of the merchandise and provision of refunds are the responsibility of the Company. Membership revenue The Company accounts for membership fee revenue, net of refunds, on a deferred basis, ratably over the one-year membership period. The membership fee revenue is recognized when control of the promised goods or services is transferred to the member, which typically occurs over the membership period. The membership period is defined as the period over which the member is entitled to receive the benefits and services associated with their membership. Taxes Tax expenses are comprised of current and deferred tax. Tax is recognized in the consolidated statement of loss and other comprehensive loss except to the extent that it relates to items recognized in other comprehensive income (loss) or equity on the statement of financial position. Current tax Current tax is calculated using tax rates which are enacted or substantively enacted at the end of the reporting period. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulations are subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to taxation authorities. Deferred tax Deferred tax is recognized, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Deferred tax is determined using tax rates which are enacted or substantively enacted at the end of the reporting period and are expected to apply when the related deferred tax asset is realized, or the deferred tax liability is settled. Deferred tax liabilities are generally recognized for all taxable temporary differences, except for temporary differences that arise from goodwill, which is not deductible for tax purposes. Deferred tax liabilities are also recognized for taxable temporary differences arising on investments in subsidiaries except where the reversal of the temporary difference can be controlled, and it is probable that the difference will not reverse in the foreseeable future. Deferred tax assets are recognized to the extent it is probable that taxable profits will be available against which the deductible balances can be utilized. All deferred tax assets are analyzed at each reporting period and reduced to the extent that it is no longer probable that the asset will be recovered. Deferred tax assets and liabilities are not recognized with respect to temporary differences that arise on initial recognition of assets and liabilities acquired other than in a business combination. Share-based payments The fair value of stock options and restricted share units (“RSU”), here-after referred to collectively as “options”, issued to directors, employees and consultants under the Company’s “Ominibus plan” are estimated at the date of issue using the Black-Scholes option pricing model, and charged to consolidated statement of loss and other comprehensive loss and contributed surplus over their relevant vesting period. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. On the exercise of options, the cash consideration received and the fair value of the option previously credited to contributed surplus are credited to share capital. The fair value of options issued to advisors in conjunction with financing transactions is estimated at the date of issue using the fair value of the goods and services received first, if determinable, then by the Black-Scholes option pricing model, and charged to share capital and contributed surplus over the vesting period. On the exercise of advisor options, the cash consideration received and the fair value of the option previously credited to contributed surplus are credited to share capital. Where options are cancelled, it is treated as if the options had vested on the date of cancellation and any expense not yet recognized for the award is recognized immediately. However, if a new option is substituted for the cancelled option and is designated as a replacement option on the date that it is granted, the cancelled and the new options are treated as if they were a modification of the original option. Option pricing models require the input of assumptions, including the expected price volatility. Changes in these assumptions can materially affect the fair value estimate and, therefore, the existing models do not necessarily provide a reliable single measure of the fair value of the Company’s share purchase options. Forfeitures are estimated for each reporting period and adjusted as required to reflect actual forfeitures that have occurred in the period. Loss per share Basic loss per share is calculated by dividing the loss attributable to owners of the Company by the weighted average number of common shares outstanding during the year. A diluted loss per share is calculated by dividing the losses of the Company by the weighted average number of common shares outstanding, adjusted for the effects of all dilutive potential common shares. The weighted average number of common shares outstanding is increased by the total number of additional common shares that would have been issued by the Company assuming exercise of all convertible equity instruments with exercise prices below the average market price for the year. Segment reporting An operating segment is a component of the Company that engages in business activities from which it may earn revenues and incur expenses. The operating results of all operating segments for which discrete financial information is available are reviewed regularly by the Chief Operating Decision Maker (“CODM”), the Company’s executive management, to make decisions about resources to be allocated to the segments and assess their performance. Segment results that are important to executive management generally include items directly attributable to a segment. Leases At the lease possession date, the Company recognizes a lease liability reflecting its obligation for future lease payments and a right of use asset representing its right to use the underlying asset. Right of use assets are presented in the consolidated statement of financial position and are measured at cost, less any accumulated amortization and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right of use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right of use assets are amortized on a straight-line basis over the lease term. The Company also assesses the right of use asset for impairment when such indicators exist. Lease liabilities are presented in the consolidated statement of financial position and are measured at the present value of future lease payments discounted at the Company’s incremental borrowing rate. Lease payments included in the measurement of the lease liability are made up of fixed payments and variable lease payments that are based on an index or rate. Accretion expense is recognized on lease liabilities using the effective interest method. Leases that are subleased to a third party are presented on the statement of financial position as a net investment lease. Upon entering into a sublease agreement, the Company immediately de-recognizes the related right of use asset and recognizes a net investment lease. Net investment leases are measured at cost, which includes the present value of the lease at the time of inception of the sublease. Any differences between the right of use asset and the net investment lease are recognized in the statement of consolidated loss and other comprehensive loss. Lease income related to the sublease is recognized in the consolidated statement of loss and comprehensive loss. The Company has elected to account for short-term leases and leases of low value assets using the practical expedients. Instead of recognizing a right-of-use-asset and lease liability, the payments in relation to these are recognized as an expense in profit or loss on a straight-line basis over the lease term. Financial Instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. All financial instruments are required to be measured at fair value on initial recognition, and subsequently, measured at FVTPL or amortized cost. In the case of financial assets and financial liabilities not measured at FVTPL, transaction costs, that are directly attributable to the acquisition or issuance of the financial asset or financial liability are offset against the respective financial asset or financial liability. All other transaction costs are expensed in profit or loss. Classification and Measurement The following table summarizes the classification of the Company’s financial instruments under IFRS 9 Financial Instruments (“IFRS 9”) ​ Financial Instrument IFRS 9 Classification and measurement Cash and cash equivalents Amortized cost Marketable securities FVTPL Trade and other receivables Amortized cost Accounts payable and accrued liabilities Amortized cost Notes payable Amortized cost Convertible debenture Amortized cost Put option liability FVTPL Interest bearing loans and borrowings Amortized cost ​ ​ Financial assets Based on the Company’s assessment of its business model and for the purposes of subsequent measurement, financial assets are classified into two categories: ● The Company’s cash and cash equivalents and trade and other receivables are subsequently measured at amortized cost. These are assets that are held within a business model where the objective is to hold assets to collect contractual cash flows and its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. ● The Company’s marketable securities are subsequently measured at fair value through consolidated statement of loss and comprehensive loss. These are assets that are held within a business model where the objective is to hold assets to generate capital appreciation on the investments. The eventual cash flows will comprise of cost and gain or loss on the market value of the investment. The Company reclassifies financial assets when and only when its business model for managing those assets changes. Financial assets are derecognized when the rights to receive cash flows from the financial asset have expired or when the Company has transferred its rights to receive cash flows from the financial asset. Financial liabilities The classification of financial liabilities is determined by the Company at initial recognition. The classification categories are as follows: ● The Company’s accounts payables and accrued liabilities are measured at amortized cost. ● The Company’s convertible debenture and notes payable are subsequently measured at amortized cost using the effective interest method. Interest and accretion expense is recognized in the consolidated statement of loss and comprehensive loss. ● Put Options represent a non-derivative financial liability, which is remeasured each reporting period with changes in put option value recorded within ‘gain (loss) on revaluation of put option’ on the consolidated statements of loss. A financial liability is derecognized when the obligation under the liability is discharged, cancelled, or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the consolidated statement of loss and comprehensive loss. Financial liabilities are not reclassified. ​ Impairment of Financial Assets ​ At each reporting date, the Company assesses whether a financial asset or group of financial assets is impaired under the expected credit loss (“ECL”) model. For financial assets measured at amortized cost, the ECL model requires entities to account for expected credit losses on financial assets at the date of initial recognition, and to account for changes in expected credit losses at each reporting date to reflect changes in credit risk. The loss allowance for a financial asset is measured at an amount equal to the lifetime expected credit loss if its credit risk has increased significantly since initial recognition, or if the financial asset is a purchased or originated credit-impaired financial asset. If the credit risk on a financial asset has not increased significantly since initial recognition, its loss allowance is measured at an amount equal to the 12-month expected credit loss. The Company measures its trade receivables using the simplified approach. Therefore, the Company does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date. The Company has established a provision matrix based on its historical credit loss experience adjusted for forward-looking information including household consumption and consumer price indices, as well as real gross domestic product. The Company also contemplates the grouping of receivables into various customer segments that have similar loss patterns (e.g. by geography). The Company uses the general approach to measure the expected credit loss for certain loans receivable and lease receivables. ECLs are measured based all possible default events over the expected life of a financial instrument (“lifetime ELCs”). ​ B. Current accounting policy changes Classification of Liabilities as Current or Non-current - Amendments to IAS 1 In January 2020 and October 2022, the Board issued amendments to IAS 1 Presentation of Financial Statements to specify the requirements for classifying liabilities as current or non-current, effective for periods beginning on or after January 1, 2024. The amendments clarify: • What is meant by a right to defer settlement; • That a right to defer must exist at the end of the reporting period; • That classification is unaffected by the likelihood that an entity will exercise its deferral right; and • That only if an embedded derivative in a convertible liability is itself an equity instrument would the terms of a liability not impact its classification. The Board decided that if an entity’s right to defer settlement of a liability is subject to the entity complying with the required covenants at a date subsequent to the reporting period (“future covenants”), the entity has a right to defer settlement of the liability even if it does not comply with those covenants at the end of the reporting period. The amendments also clarify that the requirement for the right to exist at the end of the reporting period applies regardless of whether the lender tests for compliance at that date or at a later date. Management expectations IAS 1.75A has been added to clarify that the ‘classification of a liability is unaffected by the likelihood that the entity will exercise its right to defer settlement of the liability for at least twelve months after the reporting period’. That is, management’s intention to settle in the short run does not impact the classification. This applies even if the settlement has occurred when the financial statements are authorized for issuance. Meaning of the term ‘settlement’ The Board added two new paragraphs (paragraphs 76A and 76B) to IAS 1 to clarify what is meant by ‘settlement’ of a liability. The Board concluded that it was important to link the settlement of the liability with the outflow of resources of the entity. Settlement by way of an entity’s own equity instruments is considered settlement for the purpose of classification of liabilities as current or non-current, with one exception. In cases where a conversion option is classified as a liability or part of a liability, the transfer of equity instruments would constitute settlement of the liability for the purpose of classifying it as current or non-current. Only if the conversion option itself is classified as an equity instrument would settlement by way of own equity instruments be disregarded when determining whether the liability is current or non-current. While the amendment will impact the Company, the Company has elected not to be an early adopter. The Company is in the process o

Significant accounting judgemen

Significant accounting judgement, estimates and assumptions	12 Months Ended
	Oct. 31, 2023
Significant accounting judgement, estimates and assumptions
Significant accounting judgement, estimates and assumptions	4. Significant accounting judgement, estimates and assumptions Use of significant estimates & accounting judgements The preparation of these consolidated financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the reported amounts of assets, liabilities, and shareholders’ equity at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the year. Although these estimates are based on management’s best knowledge of the amount, event or actions, actual results ultimately may differ from those estimates. The estimates and assumptions are reviewed on an ongoing basis. Revisions in accounting estimates are recognized in the year in which the estimate is revised if the revision affects only that year, or in the year of the revision and future years if the revision affects both current and future years. ​ A. Use of significant estimates Significant accounting estimates are those that require management to make assumptions about matters that are highly uncertain at the time the estimate or assumption is made. Significant accounting estimates are also those that could potentially have a material impact on the Company’s financial results where a different estimate or assumption is used. The significant areas of estimation uncertainty are: Expected credit losses The Company’s trade receivables are typically short-term in nature and the Company recognizes an amount equal to the lifetime expected credit losses (“ECL”). The Company measures lifetime ECLs based on historical experience and including forecasted economic conditions. The amount of ECLs is sensitive to changes in circumstances of forecast economic conditions. Inventory valuation Inventory is carried at the lower of cost and net realizable value; in estimating net realizable value, the Company makes estimates related to obsolescence, future selling prices, seasonality, customer behavior, and fluctuations in inventory levels. Business combinations In a business combination, all identifiable assets, liabilities and contingent liabilities acquired are recorded at their fair values. One of the most significant estimates relates to the determination of the fair value of these assets and liabilities such as intangible assets and goodwill. For any intangible asset identified, depending on the type of intangible asset and the complexity of determining its fair value, an independent valuation expert or management develop the fair value, using valuation techniques, which are generally based on a forecast of the total expected future cash flows. The valuations are linked closely to the assumptions made by management regarding the future performance of the assets concerned and the discount rate applied. Certain fair values may be estimated at the acquisition date pending confirmation or completion of the valuation process. When provisional values are used in accounting for a business combination, they may be adjusted retrospectively in subsequent periods. However, the measurement period will last for up to one year from the acquisition date. Taxation The calculations for current and deferred taxes require management’s interpretation of tax regulations and legislation in the various tax jurisdictions in which the Company operates, which are subject to change. The measurement of deferred tax assets and liabilities requires estimates of the timing of the reversal of temporary differences identified and management’s assessment of the Company’s ability to utilize the underlying future tax deductions against future taxable income before they expire, which involves estimating future taxable income. The Company is subject to assessments by various taxation authorities in the tax jurisdictions in which it operates, and these taxation authorities may interpret the tax legislation and regulations differently. In addition, the calculation of income taxes involves many complex factors. As such, income taxes are subject to measurement uncertainty and actual amounts of taxes may vary from the estimates made by management. Deferred tax assets Deferred tax assets, including those arising from tax loss carry-forwards, require management to assess the likelihood that the Company will generate sufficient taxable income in future periods in order to utilize recognized deferred tax assets. Assumptions about the generation of future taxable profits depend on management’s estimates of future cash flows. In addition, future changes in tax laws could limit the ability of the Company to obtain tax deductions in future periods. To the extent that future cash flows and Impairments The recoverable amounts of a Cash Generating Unit (“CGU”) and individual assets have been determined as the higher of the CGU or the asset’s fair value less costs to sell and its value in use. These calculations require the use of estimates and assumptions and are subject to changes, as new information becomes available including information on the likelihood of obtaining future licences, total addressable market, market share escalation factor, gross margin escalation factor, terminal multiple and discount rates. Changes in assumptions used in determining the recoverable amount could affect the carrying value of the related assets and CGU’s. ​ B. Judgements Judgement is used in situations when there is a choice and/or assessment required by management. The following are critical judgements apart from those involving estimations, that management has made in the process of applying the Company’s accounting policies and that have a significant effect on the amounts recognized in the consolidated financial statements. Determination of CGUs For the purposes of assessing impairment of non-financial assets, the Company must determine CGUs. Assets are allocated to CGUs based on the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or CGUs. Determination of what constitutes a CGU is subject to management judgement. The asset composition of a CGU can directly impact the recoverability of assets included within the CGU. The determination of the Company’s CGUs was based on management’s judgement in regards to the generation of cash inflows from continuing use that are largely independent of the cash inflows of other assets or CGUs. For the Company, this is store level for bricks and mortar retail sales and subsidiaries for e-commerce. For the purposes of assessing impairment for goodwill, the Company groups CGUs on the basis of which CGUs utilize and benefit from the goodwill acquired in the business combinations. For the Company, this includes all bricks & mortar retail as one CGU and subsidiaries for e-commerce as one CGU. Estimated useful lives, residual values and depreciation of property and equipment Depreciation of property and equipment is dependent upon estimates of useful lives and residual values, which are determined through the exercise of judgement. Estimated useful lives of intangibles Amortization of intangible assets is dependent upon estimates of useful lives, lease terms and residual values which are determined through the exercise of judgement. Fair value of financial instruments The individual fair values attributed to different components of a financing transaction are determined using valuation techniques. The Company uses judgement to select the methods used to make certain assumptions and in performing the fair value calculations in order to determine; (a) the values attributable to each component of a transaction at the time of their issuance; (b) the fair value measurement for certain instruments that require subsequent measurement at fair value on a recurring basis; and (c) for disclosing the fair value of financial instruments subsequently carried at amortized cost. These valuation estimates could be significantly different because of the use of judgement and the inherent uncertainty in estimating the fair value of these instruments that are not quoted in an active market. Consolidation The determination of which entities require consolidation is subject to management judgement regarding levels of control, assumptions of risk and other factors that may ultimately include or exclude an entity from the classification of a subsidiary or other entity requiring consolidation. Contingencies Management uses judgement to assess the existence of contingencies. By their nature, contingencies will only be resolved when one or more future events occur or fail to occur. Management also uses judgement to assess the likelihood of the occurrence of one or more future events. ​

Business combinations

Business combinations	12 Months Ended
	Oct. 31, 2023
Business combinations
Business combinations	Business combinations In accordance with IFRS 3, Business Combinations, these transactions meet the definition of a business combination and, accordingly, the assets acquired, and the liabilities assumed have been recorded at their respective estimated fair values as of the acquisition date. A. Jimmy’s Cannabis acquisition ​ ​ ​ ​ Total consideration $ Common shares ​ 4,932 Working Capital Adjustment ​ 352 ​ 5,284 Purchase price allocation Cash 622 Inventory ​ 308 Prepaid expenses ​ 11 Property, plant and equipment ​ 111 Right of use asset ​ 129 Intangible assets - business license rights ​ 1,487 Goodwill ​ 3,416 Accounts payable and accrued liabilities ​ (318) Lease liabilities (130) Income tax payables (110) Deferred tax liability ​ (242) ​ 5,284 ​ ​ In accordance with IFRS 3, Business Combinations (“IFRS 3”), the substance of this transaction constituted a business combination. The purchase price was allocated based on the Company’s estimated fair value of the identifiable net assets acquired on the acquisition date. Management finalized its purchase price allocation for the fair value of identifiable intangible assets, income taxes and the allocation of goodwill. The goodwill is primarily related to the opportunities to grow the business, expanded access to capital and greater financial flexibility. Goodwill is not deductible for tax purposes. For the year ended October 31, 2023, Jimmy accounted for $4,660 in revenues and $203 in net loss. If the acquisition had been completed on November 1, 2022, the Company estimates it would have recorded an increase of $5,475 in revenues and a decrease of $531 in net loss for the year ended October 31, 2023. ​ B. NuLeaf Naturals, LLC acquisition (prior year) ​ ​ ​ ​ Total consideration $ Common shares ​ 35,527 ​ 35,527 Purchase price allocation Cash 564 Accounts receivable ​ 216 Other receivables ​ 21 Inventory ​ 2,058 Prepaid expenses ​ 305 Property, plant and equipment ​ 4,190 Right of use asset ​ 3,144 Intangible assets - software ​ 211 Intangible assets - brand 10,168 Goodwill 28,622 Accounts payable and accrued liabilities (6,140) Lease liabilities (2,984) Deferred tax liability (3,122) Non-controlling interest ​ (1,726) ​ 35,527 ​ On November 29, 2021, the Company closed the acquisition of 80% of the outstanding common shares of NuLeaf Naturals LLC. (“NuLeaf”). Pursuant to the terms of the Arrangement, the consideration was comprised of 4,429,809 common shares of High Tide, having an aggregate value of $35,527. The acquisition agreement also includes a call and put option that could result in the Company acquiring the remaining 20% of common shares in NuLeaf not acquired upon initial acquisition. The Company analyzed the value in the call option and considers it to be at fair value, and therefore has no value related to the acquisition. As the put option is a contractual obligation, it gives rise to a financial liability calculated with reference to the agreement and is discounted to its present value at each reporting date using the discounted cash flow model. The initial obligation under the put option was recorded as a liability with the offset recorded as equity at its fair value at acquisition of $8,326 with an exercise date of May 29, 2023. In accordance with IFRS 3, Business Combinations (“IFRS 3”), the substance of this transaction constituted a business combination. The purchase price was allocated based on the Company’s estimated fair value of the identifiable assets acquired on the acquisition date. Management finalized its purchase price allocation. The goodwill is primarily related to the opportunities to grow the business, expanded access to capital and greater financial flexibility. For the year ended October 31, 2022, NuLeaf accounted for $15,657 in revenues and $518 in net income. If the acquisition had been completed on November 1, 2021, the Company estimates it would have recorded an increase of $1,474 in revenues and a decrease of $797 in net loss for the year ended October 31, 2022. The Company also incurred $89 in transaction costs for the year ended October 31, 2022, which have been expensed to finance and other costs during the period. ​ C. Bud Room Inc. acquisition (prior year) ​ ​ ​ ​ Total consideration $ Common shares ​ 3,738 Working Capital Adjustment ​ 12 ​ 3,750 Purchase price allocation Cash 63 Inventory 40 Prepaid expenses ​ 31 Property and equipment 120 Right of use asset ​ 200 Goodwill 3,707 Lease liability ​ (365) Accounts payable and accrued liabilities (46) ​ 3,750 ​ On February 9, 2022, the Company closed the acquisition of 100% of the outstanding common shares of Bud Room Inc. (“Bud Room”). Pursuant to the terms of the Arrangement, the consideration was comprised of 674,650 common shares of High Tide, having an aggregate value of $3,738 and working capital adjustment of $12, and acquired all rights to the customized Fastendr™ retail kiosk and smart locker technology and Bud Room’s retail cannabis store located at 1910 St. Laurent Blvd in Ottawa, Ontario. In accordance with IFRS 3, Business Combinations (“IFRS 3”), the substance of this transaction constituted a business combination. The purchase price was allocated based on the Company’s estimated fair value of the identifiable assets acquired on the acquisition date. The goodwill is primarily related to the opportunities to grow the business, expanded access to capital and greater financial flexibility. For the year ended October 31, 2022, Bud Room accounted for $2,305 in revenues and $186 in net income. If the acquisition had been completed on November 1, 2021, the Company estimates it would have recorded an increase of $611 in revenues and a decrease of $23 in net loss for the year ended October 31, 2022. The Company also incurred $30 in transaction costs for the year ended October 31, 2022, which have been expensed to finance and other costs during the period. ​ D. 2080791 Alberta Ltd. acquisition (prior year) ​ ​ ​ ​ Total consideration $ Cash 200 Common shares ​ 2,203 ​ 2,403 Purchase price allocation Cash 250 Inventory 182 Prepaid expenses ​ 8 Property and equipment 161 Right of use asset ​ 160 Goodwill 1,830 Accounts payable and accrued liabilities (28) Lease liability ​ (160) ​ 2,403 ​ On April 21, 2022, the Company closed the acquisition of 100% of the outstanding common shares of 2080791 Alberta Ltd. operating as Boreal Cannabis Company (“Boreal”) which operates two retail cannabis stores in Alberta. Pursuant to the terms of the Arrangement, the consideration was comprised of $200 in cash and 443,301 common shares of High Tide, having an aggregate value of $2,203. In accordance with IFRS 3, Business Combinations (“IFRS 3”), the substance of this transaction constituted a business combination. The initial purchase price was allocated based on the Company’s estimated fair value of the identifiable assets acquired on the acquisition date. The goodwill is primarily related to the opportunities to grow the business, expanded access to capital and greater financial flexibility. For the year ended October 31, 2022, Boreal accounted for $1,873 in revenues and $162 in net income. If the acquisition had been completed on November 1, 2021, the Company estimates it would have recorded an increase of $1,861 in revenues and a decrease of $132 in net loss for the year ended October 31, 2022. The Company also incurred $9 in transaction costs for the year ended October 31, 2022, which have been expensed to finance and other costs during the period. ​ E. Crossroads Cannabis acquisition (prior year) ​ ​ ​ ​ Total consideration $ Common shares ​ 2,189 ​ 2,189 Purchase price allocation Cash 3 Inventory 284 Property and equipment 606 Right of use assets 751 Goodwill 1,296 Lease liabilities ​ (751) ​ 2,189 ​ On April 26, 2022, the Company closed the acquisition of three retail cannabis stores in Ontario operating as Crossroads Cannabis (“Crossroads”). Pursuant to the terms of the Arrangement, the consideration was comprised of 378,079 common shares of High Tide, having an aggregate value of $1,777. On May 17, the Company closed the acquisition of an additional retail cannabis store operating as Crossroads Cannabis, the consideration was comprised of 138,656 common shares of High Tide having an aggregate value of $412 for the total cash consideration of $2,189. In accordance with IFRS 3, Business Combinations (“IFRS 3”), the substance of this transaction constituted a business combination. The purchase price was allocated based on the Company’s estimated fair value of the identifiable assets acquired on the acquisition date. The goodwill is primarily related to the opportunities to grow the business, expanded access to capital and greater financial flexibility. For the year ended October 31, 2022, Crossroads accounted for $3,505 in revenues and $87 in net income. If the acquisition had been completed on November 1, 2021, the Company estimates it would have recorded an increase of $3,076 in revenues and a decrease of $132 in net loss for the year ended October 31, 2022. The Company also incurred $44 in transaction costs for the year ended October 31, 2022, which have been expensed to finance and other costs during the period. ​ ​ F. Ontario Lottery Winner acquisition (prior year) ​ ​ ​ ​ Total consideration $ Cash 176 Loan Receivable - Settlement ​ 3,463 ​ 3,639 Purchase price allocation Cash and cash equivalents 12 Inventory 426 Prepaid Expenses 2 Property and equipment 512 Goodwill 2,687 ​ 3,639 ​ On May 10, 2022, the Company closed the acquisition of two Ontario Lottery Winner retail cannabis locations. On August 2, 2022, the Company completed its asset acquisition of the third store of the Ontario Lottery Winner retail cannabis location. Pursuant to the terms of the Arrangement, the consideration was comprised of $176 in cash and settlement of a $3,463 Loan Receivable. In accordance with IFRS 3, Business Combinations (“IFRS 3”), the substance of this transaction constituted a business combination. The purchase price was allocated based on the Company’s estimated fair value of the identifiable assets acquired on the acquisition date. The goodwill is primarily related to the opportunities to grow the business, expanded access to capital and greater financial flexibility. For the year ended October 31, 2022, Ontario Lottery Winner accounted for $4,254 in revenues and $55 in net income. If the acquisition had been completed on November 1, 2021, the Company estimates it would have recorded an increase of $6,427 in revenues and an increase of $152 in net loss for the year ended October 31, 2022. The Company also incurred $62 in transaction costs for the year ended October 31, 2022, which have been expensed to finance and other costs during the period. G. Bud Heaven acquisition (prior year) ​ ​ ​ ​ ​ ​ ​ ​ ​ Total consideration $ Cash True-up Payable ​ 992 Common Shares ​ 1,986 ​ 2,978 Purchase price allocation Cash 41 Inventory 102 Trade and other receivables 13 Prepaid Expenses 37 Property and equipment ​ 240 Right-of-use-assets 250 Goodwill ​ 2,657 Accounts payable and accrued liabilities (112) Lease Liabilities (250) ​ 2,978 ​ On June 1, 2022, the Company acquired all of the issued and outstanding shares of Livonit Foods Inc. operating as Bud Heaven (“Bud Heaven”) which operates two retail cannabis stores in Ontario. The consideration was comprised of 564,092 Common Shares, having an aggregate value of $1,986 and cash of $992. ​ In accordance with IFRS 3, Business Combinations (“IFRS 3”), the substance of this transaction constituted a business combination. The purchase price was allocated based on the Company’s estimated fair value of the identifiable assets acquired on the acquisition date. The goodwill is primarily related to the opportunities to grow the business, expanded access to capital and greater financial flexibility. For the year ended October 31, 2022, Bud Heaven accounted for $1,977 in revenues and $258 in net income. If the acquisition had been completed on November 1, 2021, the Company estimates it would have recorded an increase of $2,170 in revenues and a decrease of $419 in net loss for the year ended October 31, 2022. The Company also incurred $9 in transaction costs for the year ended October 31, 2022, which have been expensed to finance and other costs during the period. ​ ​ H. Kensington acquisition (prior year) ​ ​ ​ ​ Total consideration $ Cash 160 Loan Receivable - Settlement ​ 523 ​ 683 Purchase price allocation Cash 3 Inventory 21 Property and equipment 185 Goodwill 474 ​ 683 ​ On June 4, 2022, the Company purchased a retail cannabis store location in Alberta (previously a franchisee). The consideration was comprised of $160 in cash and settlement of a $523 Loan Receivable. ​ In accordance with IFRS 3, Business Combinations (“IFRS 3”), the substance of this transaction constituted a business combination. The purchase price was allocated based on the Company’s estimated fair value of the identifiable assets acquired on the acquisition date. ​ I. Halo Kushbar acquisition (prior year) ​ ​ ​ ​ Total consideration $ Note Receivable - Settled ​ 810 Working Capital Adjustment ​ 109 ​ 919 Purchase price allocation Cash 160 Trade and other receivables 37 Inventory 205 Prepaid Expenses 14 Property and equipment ​ 530 Right-of-use assets ​ 718 Accounts payable and accrued liabilities (27) Lease liabilities ​ (718) ​ 919 ​ On July 15, 2022, The Company took control of the shares of Halo Kushbar Retail Inc (“Halo Kushbar”), which owns three operating cannabis retail stores in Alberta. The consideration received was the settlement of a convertible promissory note that was revalued to a principal amount of $810 (the “Note”) and working capital adjustment of $109. ​ In accordance with IFRS 3, Business Combinations (“IFRS 3”), the substance of this transaction constituted a business combination. The purchase price was allocated based on the Company’s estimated fair value of the identifiable assets acquired on the acquisition date ​ J. Choom acquisition (prior year) ​ ​ ​ ​ Total consideration $ Cash 100 Common Shares ​ 3,940 ​ 4,040 Purchase price allocation Inventory 190 Property and equipment 962 Right-of-use assets 2,520 Goodwill 2,861 Intangible Asset - Business Licenses Rights ​ 27 Lease liabilities (2,520) ​ 4,040 ​ On August 2, 2022, the Company closed the acquisition of assets of Choom stores located in Alberta and British Columbia. On August 25, 2022, the Company closed the acquisition of assets of a Choom store located in Ontario. The consideration was comprised of 2,147,023 common shares of the Company having an aggregate value of $3,940 and $100 cash. ​ In accordance with IFRS 3, Business Combinations (“IFRS 3”), the substance of this transaction constituted a business combination. The purchase price was allocated based on the Company’s estimated fair value of the identifiable assets acquired on the acquisition date ​ ​

Revenue from contracts with cus

Revenue from contracts with customers	12 Months Ended
	Oct. 31, 2023
Revenue from contracts with customers.
Revenue from contracts with customers	6. Revenue from contracts with customers ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended October 31 2023 2022 2023 2022 2023 2022 2023 2022 ​ ​ Retail ​ Retail ​ Wholesale ​ Wholesale ​ Corporate ​ Corporate ​ Total ​ Total ​ ​ $ ​ $ ​ $ ​ $ ​ $ ​ $ ​ $ ​ $ Primary geographical markets (i) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Canada ​ 430,448 ​ 288,685 ​ 829 ​ 1,629 ​ 417 ​ 122 ​ 431,694 ​ 290,436 USA ​ 51,922 ​ 56,680 ​ 858 ​ 2,643 ​ - ​ - ​ 52,780 ​ 59,323 International ​ 3,195 ​ 7,093 ​ - ​ - ​ - ​ - ​ 3,195 ​ 7,093 Total revenue ​ 485,565 ​ 352,458 ​ 1,687 ​ 4,272 ​ 417 ​ 122 ​ 487,669 ​ 356,852 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Major products and services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cannabis ​ 416,512 ​ 288,291 ​ - ​ - ​ - ​ - ​ 416,512 ​ 288,291 Consumption accessories 42,126 ​ 40,902 ​ 1,618 ​ 4,248 ​ - ​ - ​ 43,744 ​ 45,150 Data analytics services 26,250 ​ 21,653 ​ - ​ - ​ - ​ - ​ 26,250 ​ 21,653 Other revenue 677 ​ 1,612 ​ 69 ​ 24 ​ 417 ​ 122 ​ 1,163 ​ 1,758 Total revenue 485,565 ​ 352,458 ​ 1,687 ​ 4,272 ​ 417 ​ 122 ​ 487,669 ​ 356,852 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Timing of revenue recognition ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Transferred at a point in time 485,565 ​ 352,458 ​ 1,687 ​ 4,272 ​ 417 ​ 122 ​ 487,669 ​ 356,852 Total revenue 485,565 ​ 352,458 ​ 1,687 ​ 4,272 ​ 417 ​ 122 ​ 487,669 ​ 356,852 ​ (i) Represents revenue based on geographical locations of the customers who have contributed to the revenue generated in the applicable segment.

Property and equipment

Property and equipment	12 Months Ended
	Oct. 31, 2023
Property and equipment
Property and equipment	7. Property and equipment ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Office equipment ​ Production Leasehold ​ ​ ​ ​ ​ and computers ​ equipment ​ improvements ​ Vehicles ​ Buildings ​ Total Cost ​ $ ​ $ ​ $ ​ $ ​ $ ​ $ Opening balance, November 1, 2021 ​ 3,100 ​ - ​ 27,224 ​ 16 ​ 2,800 ​ 33,140 Additions ​ 541 ​ 34 ​ 7,163 ​ 21 ​ - ​ 7,759 Additions from business combinations ​ 854 ​ 2,692 ​ 3,960 ​ - ​ - ​ 7,506 Foreign currency translation ​ 19 ​ 189 ​ 4 ​ - ​ - ​ 212 Balance, October 31, 2022 4,514 ​ 2,915 ​ 38,351 ​ 37 ​ 2,800 ​ 48,617 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Additions (i) 1,068 ​ - ​ 4,718 ​ - ​ - ​ 5,786 Additions from business combinations (Note 5) - ​ - ​ 111 ​ - ​ - ​ 111 Transfers ​ ​ ​ ​ ​ (775) ​ - ​ 775 ​ - Impairment loss (ii) ​ - ​ - ​ (126) ​ - ​ - ​ (126) Foreign currency translation ​ 157 ​ 944 ​ 54 ​ 1 ​ - ​ 1,156 Balance, October 31, 2023 5,739 ​ 3,859 ​ 42,333 ​ 38 ​ 3,575 ​ 55,544 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Opening balance, November 1, 2021 1,206 ​ - ​ 7,113 ​ 9 ​ 56 ​ 8,384 Depreciation 925 ​ 486 ​ 7,117 ​ 5 ​ 217 ​ 8,750 Balance, October 31, 2022 2,131 ​ 486 ​ 14,230 ​ 14 ​ 273 ​ 17,134 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Depreciation 992 ​ 539 ​ 8,820 ​ 1 ​ 217 ​ 10,569 Foreign currency translation ​ 44 ​ 604 ​ 51 ​ - ​ - ​ 699 Balance, October 31, 2023 3,167 ​ 1,629 ​ 23,101 ​ 15 ​ 490 ​ 28,402 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, October 31, 2022 ​ 2,383 ​ 2,429 ​ 24,121 ​ 23 ​ 2,527 ​ 31,483 Balance, October 31, 2023 ​ 2,572 ​ 2,230 ​ 19,232 ​ 23 ​ 3,085 ​ 27,142 ​ (i) During the year ended October 31, 2023, the Company had a balance of $711 (2022 - $178 ) in assets under construction, largely related to cannabis retail locations not yet in operations. (ii) The Company determined several leasehold improvements that were impaired because of closure of stores or expiration of lease term which result in an impairment $ 126 .

Intangible assets and goodwill

Intangible assets and goodwill	12 Months Ended
	Oct. 31, 2023
Intangible assets and goodwill.
Intangible assets and goodwill	8. Intangible assets and goodwill ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Software Licenses Brand Name Goodwill Total Cost ​ $ ​ $ ​ $ ​ $ ​ $ Opening balance, November 1, 2021 ​ 9,463 ​ 44,762 ​ 21,075 ​ 79,946 ​ 155,246 Additions and reclasses ​ 905 ​ - ​ 308 ​ 83 ​ 1,296 Additions from business combinations ​ 338 ​ 20 ​ 10,047 ​ 43,967 ​ 54,372 Impairment loss ​ (89) ​ - ​ (1,365) ​ (45,077) ​ (46,531) Foreign currency translation ​ 42 ​ - ​ 2,508 ​ 4,500 ​ 7,050 Balance, October 31, 2022 ​ 10,659 ​ 44,782 ​ 32,573 ​ 83,419 ​ 171,433 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Additions 273 ​ - ​ 22 ​ - 295 Additions from business combinations (Note 5) - ​ 1,487 ​ - ​ 3,416 4,903 Impairment Loss ​ ​ ​ ​ ​ (23,257) ​ (10,292) ​ (33,549) Foreign currency translation ​ 378 ​ - ​ (390) ​ (340) ​ (352) Balance, October 31, 2023 11,310 ​ 46,269 ​ 8,948 ​ 76,203 142,730 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Opening balance, November 1, 2021 1,776 ​ 11,189 ​ - ​ - 12,965 Amortization 2,412 ​ 10,672 ​ - ​ - 13,084 Foreign currency translation ​ (106) ​ - ​ - ​ - (106) Balance, October 31, 2022 4,082 ​ 21,861 ​ - ​ - 25,943 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amortization 2,131 ​ 11,093 ​ - ​ - 13,224 Foreign currency translation ​ 78 ​ - ​ - ​ - ​ 78 Balance, October 31, 2023 6,291 ​ 32,954 ​ - ​ - 39,245 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, October 31, 2022 6,577 ​ 22,921 ​ 32,573 ​ 83,419 145,490 Balance, October 31, 2023 5,019 ​ 13,315 ​ 8,948 ​ 76,203 103,485 ​ The carrying values of goodwill are tested for impairment annually. During the year the Company completed its annual impairment tests as of August 1, 2023, which was previously tested as of August 1, 2022, and has included a summary of key inputs below for each CGU to which goodwill has been allocated. Management performs a review of impairment indicators as of October 31, 2023, to determine if additional testing is required, no such indicators were present at year end. For all impairment tests performed for the year ended October 31, 2023, the Company completed the testing using the FVLCD. The fair value calculation requires level 3 inputs such as forecasted future cashflows of the Company’s cash generating units (“CGU”) over a period of five years, growth rate percentages and terminal growth rates. Goodwill The Company completed impairment testing over the group of CGUs to which goodwill had been allocated. Goodwill arising from business combinations is allocated either to the bricks and mortar retail locations (CGUs) or to e-commerce retail subsidiaries (CGUs), as each group of CGUs benefit from synergies created through these business combinations based on whether they are retail locations or e-commerce platforms. Included in the CGU group for bricks and mortar are all retail locations in addition to the acquisitions of Jimmy. Total goodwill allocated to this group of CGUs for the year ended October 31, 2023 is $58,239 (October 31, 2022: $54,882) Included in the CGU group for e-commerce are all of the e-commerce subsidiaries. With the reduction caused by the impairment, the goodwill remaining that is allocated to this group of CGUs for the year ended October 31, 2023 is $17,905 (October 31, 2022: $28,537). ​ Bricks & mortar retail The recoverable amount of the group of CGUs included in bricks and mortar retail, was determined based on a FVLCD model. The model was built using 5-year As a result of the impairment test performed, the recoverable amount was determined to be higher than the carrying value of the group of CGUs, which did not result in an impairment (2022 - $nil). E-commerce retail The recoverable amount of the e-commerce aggregate group of CGUs was determined based on a FVLCD model. The recoverable amount of the e-commerce aggregated group of CGU’s was determined using 5-year As a result of the impairment test performed, the recoverable amount was determined to be less than the carrying value of the group of CGUs, which resulted in an impairment of $10,292 (2022 - $45,077). The most sensitive inputs to the fair value model are the revenue growth rate and discount rate. Indefinite life intangible assets The Company performed impairment testing over indefinite life intangible which consists of brand intangibles for it’s e-commerce entities. The recoverable amount was determined based on a revenue royalty rate model. Revenues and discount rate used in the models were based on the same assumptions noted above for the ecommerce retail CGU by entity and royalty rates ranging from 0.6% - 5.8%. ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss Brands ​ 2023 ​ 2022 ​ ​ $ ​ $ Blessed CBD ​ 2,772 ​ - Daily High Club ​ 33 ​ 564 DankStop ​ 769 ​ - FABCBD ​ 7,257 ​ 331 GC ​ 749 ​ 470 Nuleaf ​ 8,796 ​ - Smoke Cartel ​ 2,881 ​ - Total ​ 23,257 ​ 1,365 ​ Finite life intangible assets For the year-ended October 31, 2023, the Company performed indicator assessments over CGUs with property and equipment, right-of-use assets, and finite intangible assets, over all retail locations (CGUs). The Company did not identify any indicator of potential impairment for retail location CGUs.

Prepaid expenses and deposits

Prepaid expenses and deposits	12 Months Ended
	Oct. 31, 2023
Prepaid expenses and deposits
Prepaid expenses and deposits	9. Prepaid expenses and deposits ​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Deposits on cannabis retail outlets ​ 1,640 ​ 1,417 Prepaid insurance and other 3,847 5,160 Prepayment on inventory 2,656 3,578 Total 8,143 10,155 Less current portion (4,836) (7,167) Long-term 3,307 2,988 ​

Inventory

Inventory	12 Months Ended
	Oct. 31, 2023
Inventory
Inventory	10. Inventory ​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Finished goods ​ 25,470 ​ 23,393 Work in process ​ 16 ​ 56 Raw materials ​ 626 ​ 492 Provision for obsolescence (138) (527) Total 25,974 23,414 ​

Trade and other receivables

Trade and other receivables	12 Months Ended
	Oct. 31, 2023
Trade and other receivables
Trade and other receivables	11. Trade and other receivables ​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Trade accounts receivable ​ 7,471 ​ 7,916 Sales tax receivable 102 284 Total 7,573 8,200 ​

Put option liability

Put option liability	12 Months Ended
	Oct. 31, 2023
Put option liability
Put option liability	12. Put option liability ​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ FABCBD Put Option liability (i) ​ - ​ 763 Blessed Put Option liability (ii) ​ 1,490 ​ 2,899 NuLeaf Put Option liability (iii) 2,185 ​ 2,674 Total 3,675 6,336 Less current portion (3,675) (6,336) Long-term obligation - - ​ The Company recognizes call options in accordance with IFRS 10 - Consolidated Financial Statements (i) On May 10, 2021, the Company acquired 80% of the outstanding shares of FABCBD. The acquisition agreement also included a call and put option that could result in the Company acquiring the remaining 20% of common shares in FABCBD not acquired upon initial acquisition. The initial obligation under the put option was valued at $3,722 . On September 20, 2022, the Company received a notice to exercise the put option related to FABCBD and on May 24, 2023, the Company issued 423,587 shares valued at $729 to obtain the remaining 20% of FABCBD. A revaluation gains of $34 (2022: $1,874 ) on put option has been realized in the statement of net loss and comprehensive loss. (ii) On October 19, 2021, the Company acquired 80% of the outstanding shares of Blessed. The acquisition agreement also included a call and put option that could result in the Company acquiring the remaining 20% of common shares of Blessed not acquired upon initial acquisition. The put option is valued based on the 12 trailing months of sales times a pre-determined multiple of 2.2 times. The initial obligation under the put option was valued at $4,323 . On October 31, 2023, the Company revalued the fair value of the put options and recognized an unrealized gain of $1,409 (2022: $1,415 ) on the consolidated statements of loss and comprehensive loss. (iii) On November 29, 2021, the Company acquired 80% of the outstanding shares of NuLeaf. The acquisition agreement also included a call and put option that could result in the Company acquiring the remaining 20% of common shares of NuLeaf not acquired upon initial acquisition. The initial obligation under the put option was valued at $8,326 . On October 31, 2023, the Company revalued the fair value of the put option and recognized an unrealized gain of $489 (2022: $5,652 ), on the consolidated statements of net loss and comprehensive loss . On May 29, 2023, the Company received a notice to exercise the put option related to Nuleaf and purchase the remaining 20% ownership of NuLeaf . As of October 31, 2023, the Company and NuLeaf have agreed to the settlement value as presented in these financial statements. The put option has not been settled, due to administrative hurdles which are not expected to impact the Company’s exposure to future liabilities associated with settlement of the put option .

Accounts payable and accrued li

Accounts payable and accrued liabilities	12 Months Ended
	Oct. 31, 2023
Accounts payable and accrued liabilities.
Accounts payable and accrued liabilities	​ 13. Accounts payable and accrued liabilities ​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Accounts payable ​ 8,353 ​ 7,670 Accrued liabilities ​ 8,486 ​ 7,021 Income tax payable 1,631 ​ 3,212 Sales tax payable 2,432 ​ 8,343 Total 20,902 26,246 ​

Notes payable

Notes payable	12 Months Ended
	Oct. 31, 2023
Notes payable
Notes payable	14. Notes payable ​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Other 215 ​ 245 Notes payable (i) 12,429 ​ 12,012 Total 12,644 12,257 Less current portion (136) - Long-term 12,508 12,257 (i) On November 18, 2020, the Company acquired all of the issued and outstanding shares of Meta which included notes payable to Opaskwayak Cree Nation (“OCN”). Notes payable were valued at $12,783 at the date of acquisition by discounting it over two years at market interest rate of 14% . On January 6, 2021, the Company entered into another Amended Loan Agreement with OCN to remove the annual administration fee and extend the maturity date of the loan until December 31, 2024. As a result of the debt restructuring, the Company recognized a $1,145 debt restructuring gain in the statement of net loss and comprehensive loss for the year ended October 31, 2021. The Company incurred interest in the amount of $1,300 (2022: $1901 ) and accretion expense in the amount of $ 111 (2022: $512 ) in relation to the outstanding loan.

Interest bearing loans and borr

Interest bearing loans and borrowings	12 Months Ended
	Oct. 31, 2023
Interest bearing loans and borrowings
Interest bearing loans and borrowings	15. Interest bearing loans and borrowings ​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ connectFirst loan ​ 16,141 ​ 16,393 Total 16,141 16,393 ​ On August 15, 2022, the Company entered into a $19,000 demand term loan with connectFirst credit union (the "Credit Facility") with Tranche 1 - $12,100 available in a single advance, and Tranche 2 - $6,900 available in multiple draws subject to pre-disbursement conditions set. The demand loan bears interest at the Credit Union’s prime lending rate plus 2.50% per annum and is set to mature on September 5, 2027. Tranche 1, is repayable on demand, but until demand is made this Credit Facility shall be repaid in monthly blended payments of principal and interest of $241. Blended payments may be adjusted from time to time, if necessary, on the basis of the Credit Union’s Prime Lending Rate and the principal outstanding. The Company received the inflow on October 7, 2022. The balance as at the year ended October 31, 2023 is $10,224. Tranche 2, is repayable on demand, but until demand is made this Credit Facility shall be repaid in monthly blended payments of principal and interest of $147. Blended payments may be adjusted from time to time, if necessary, on the basis of Prime, the principal outstanding and the amortization period remaining, the Company received the inflow of $4,226 on October 25, 2022 and received the remaining inflow of $2,673 on March 8, 2023. The balance as at the year ended October 31, 2023 is $5,917. Attached to the loan is a general security agreement comprising a first charge security interest over all present and after acquired personal property, registered at Personal Property Registry for the assets of Canna Cabana Inc., Meta Growth Corp., 2680495 Ontario Inc., Valiant Distribution Canada Inc., High Tide USA Inc., Smoke Cartel USA Inc., DHC Supply LLC., DS Distribution Inc., Enigmaa Ltd., High Tide Inc. BV., SJV2 BV., SJV BV o/a Grasscity., and a limited recourse guarantee against $5,000 worth of High Tide Inc. shares held by Harkirat Singh Grover, and affiliates, to be pledged in favor of connectFirst. During the year ended, October 31, 2023, the Company incurred and paid interest in the amount of $1,497 (2022: nil) and paid $2,925 (2022: nil) as principal in relation to the outstanding interest bearing loans and borrowings. Covenants attached to the loan: (i) The Company’s debt service coverage ratio shall be not less than 1.40 :1, to be tested at the end of each fiscal quarter of the Company based on a trailing four-quarters basis using consolidated financial statements. As of October 31, 2023, the Company was in compliance with the debt service coverage ratio. (ii) The Company shall at all times maintain in the Company’s account with connectFirst the greater of $7,500 and 50% of the aggregate debt of the Company to connectFirst. A five-business day cure period is permitted. Included in the Cash and cash equivalents is $8,197 held in the Company’s account with connectFirst. (iii) The Company shall at all times maintain a current ratio of not less than 1.25 :1, to be tested monthly using consolidated financial statements. As at October 31, 2023, the Company was in compliance with the current ratio. (iv) The Company shall at all times maintain a funded debt to EBITDA ratio of not more than 3 :1, to be tested quarterly on a consolidated basis beginning January 31, 2023. As of October 31, 2023, the Company was in compliance with the funded debt to EBITDA ratio.

Convertible debentures

Convertible debentures	12 Months Ended
	Oct. 31, 2023
Convertible debentures
Convertible debentures	16. Convertible debentures ​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Convertible debentures, beginning of period ​ 7,466 ​ 8,163 Loss on extinguishment and modifications - 354 Conversion of debenture into equity - 108 Gain (loss) on debenture (505) - Repayment of debt ​ - ​ (2,794) Accretion on convertible debentures 1,747 1,635 Total 8,708 7,466 Less current portion (8,708) (2,696) Long-term - 4,770 ​ (i) On November 28, 2018, the Company entered into an agreement for a brokered private placement for the sale of up to 20,000 unsecured convertible debentures of the Company, at a price of $1 per debenture for gross proceeds of up to $20,000 . The debentures bear interest at a rate of 8.5% per annum, payable on the last business day of each calendar quarter. The debentures are convertible to common shares of the Company at a price of $0.75 pre-consolidation ( $11.25 post-consolidation) per common share and mature two years from the closing of the offering. The first closing occurred on December 13, 2018 issuing 11,330 debentures at a price of $1 per debenture for gross proceeds of $11,330 . The Company incurred $618 in issue costs in relation to the first closing which included the 504,733 broker warrants valued at $93 using Black-Scholes model. Each broker warrant is exercisable for one common share of the Company at a price of $0.75 per share until December 11, 2020. Management calculated the fair value of the liability component as $8,907 using a discount rate of 22% , with the residual amount of $2,422 net of deferred tax of $654 being allocated to the conversion feature recorded in equity. The Company incurred $618 in debt issuance cost, $486 was allocated to debt component and the remaining $132 to the equity. On July 24, 2020, the Company entered into a debt restructuring agreement of $10,808 of the Company’s outstanding debt held by a key industry investor under an 8.5% senior unsecured convertible debenture issued in December 2018. The Company agreed to pay to the key investor certain structured installment payments over a period of over approximately three years , beginning on November 1, 2021, the parties have agreed to amend the original debenture into a secured convertible debenture of the Company in the principal amount equal to the $10,808 (the “Deferred Amount “). The Structured Payments, which start in November 2021, will be credited toward the Deferred Amount. As part of the Debt Restructuring, the parties have also (i) extended the maturity date of the amended debenture to January 1, 2025, (ii) amended the conversion price such that the Deferred Amount is convertible into common shares of High Tide (“HITI Shares“) at a conversion price of $0.425 pre-consolidation ( $6.375 post-consolidation) per HITI Share, and (iii) amended the interest provisions such that the Deferred Amount will not bear any interest until maturity, with the portion of the Deferred Amount outstanding on maturity bearing interest on and from the maturity date at a rate of 8.5% per annum. Upon extinguishment of the original debenture $1,445 conversion option was moved to contributed surplus. Management calculated the fair value of the liability component as $5,069 using a discount rate of 22% along with forecasted scheduled payments, with the residual amount of $1,072 net of deferred tax of $247 being allocated to equity. For the year ended October 31, 2020 the Company recognized $3,808 as a gain on extinguishment of debenture. During the year ended October 31, 2023, the Company made no repayments (2022: $1,340 ) and recognized a loss of nil (2022: $222 ) in the statement of loss and comprehensive loss. As of October 31, 2023, the Convertible debenture balance is $8,708 (2022: $7,466 ). During the year, the convertible debentures were subject to revaluation due to a change in future payments. The revaluation resulted in a gain of $505 (2022: nil).

Finance and other costs

Finance and other costs	12 Months Ended
	Oct. 31, 2023
Finance and other costs.
Finance and other costs	17. Finance and other costs ​ ​ ​ ​ ​ ​ For the year ended October 31 2023 2022 ​ ​ $ ​ $ Accretion on convertible debentures ​ 1,747 ​ 1,635 Accretion on notes payable ​ 112 ​ 512 Accretion on lease liabilities ​ 2,480 ​ 2,384 Interest on notes payable ​ 1,300 ​ 1,901 Interest on interest bearing borrowings ​ 1,497 ​ — Transaction and other costs ​ 2,591 ​ 3,947 Total 9,727 10,379 ​

Taxes

Taxes	12 Months Ended
	Oct. 31, 2023
Taxes
Taxes	18. Taxes Income tax expense varies from the amount that would result from applying the Canadian federal and provincial statutory income tax rates to income or loss before income taxes. These differences result from the following: ​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Accounting Loss before income taxes ​ (48,596) ​ (73,763) Canadian Statutory tax rate 23% 23% Expected income tax recovery based on statutory rates (11,177) (16,965) ​ ​ ​ ​ ​ Increase (decrease) in taxes resulting from: ​ ​ ​ ​ Non-deductible items ​ 3,423 ​ (979) Tax on dispositions ​ - ​ - Change in tax rates and subsidiary rate differential ​ (1,077) ​ (2,532) Revaluation of tax estimates ​ (1,374) ​ (3,798) Goodwill Impairment ​ - ​ 12,134 Change in unrecognized deferred tax assets ​ 2,916 ​ 7,796 Other items (354) 1,429 Tax expense (recovery) (7,644) (2,915) ​ The following items constitute the components of the deferred tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended October 31, 2023 ​ Deferred income tax asset (liability) beginning of year ​ Acquired business combination ​ Recognized in earnings OCI ​ Deferred income tax asset (liability) end of year ​ ​ $ ​ $ ​ $ ​ ​ ​ $ Capital assets ​ 5,048 ​ (276) ​ 1,491 ​ (390) ​ 5,873 Goodwill ​ (666) ​ - ​ 1,063 ​ - ​ 397 Intangible assets ​ (15,389) ​ - ​ 9,146 ​ - ​ (6,243) Right-of-use assets/liabilities ​ 824 ​ 35 ​ 292 ​ - ​ 1,151 Other ​ 2,406 ​ - ​ (961) ​ - ​ 1,445 Non-capital loss carry-forwards ​ 26,305 ​ - ​ 58 ​ - ​ 26,363 Tax benefits not recognized ​ (28,131) ​ - ​ (2,122) - ​ (30,253) Total ​ (9,603) ​ (241) ​ 8,967 (390) ​ (1,267) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-capital loss carry-forwards ​ - ​ - ​ - ​ - ​ - Provision for obsolescence ​ (9,603) ​ (241) ​ 8,967 (390) ​ (1,267) Total ​ (9,603) ​ (241) ​ 8,967 (390) ​ (1,267) ​ ​ ​ As at October 31, 2023, the Company had approximately $103,957 of non-capital income tax losses carried forward, which will begin to expire starting in 2037. The Company also had approximately $1,094 of capital losses carried forward, which do not expire. Deferred tax assets have not been recognized in respect of those losses for which there currently is no expectation of future loss utilization as they may not be used to offset taxable profits in the near future, as they have arisen in subsidiaries that have been loss-making for some time, and there are no other tax planning opportunities or other evidence of recoverability in the near future. If the consolidated financials were able to recognize all such unrecognized deferred tax assets, the profit after tax would increase in concurrence with the income tax recoverable in the future periods.

Share capital

Share capital	12 Months Ended
	Oct. 31, 2023
Share capital.
Share capital	19. Share capital ​ ​ ​ ​ ​ Common shares: ​ ​ ​ ​ ​ Number of shares ​ Amount ​ # $ Opening balance, November 1, 2021 54,360,028 ​ 208,904 Acquisition - FABCBD ​ - ​ 313 Acquisition - NuLeaf 4,429,809 ​ 35,527 Acquisition - Budroom ​ 674,650 ​ 3,738 Acquisition - Boreal Cannabis ​ 443,301 ​ 2,203 Acquisition - Crossroads Cannabis ​ 516,735 ​ 2,189 Acquisition - Choom ​ 2,147,023 ​ 3,940 Acquisition - Budheaven ​ 564,092 ​ 1,986 Issuance of shares through ATM ​ 1,758,167 ​ 8,807 Share issuance costs ​ - ​ (974) Vested restricted share units (Note 20) ​ 82,976 ​ 247 Issued to pay fees via shares ​ 15,122 ​ 100 Shares issued through equity financing ​ 4,956,960 ​ 6,768 Exercise options (Note 20) ​ 70,500 ​ 526 Exercise warrants (Note 21) ​ 530,423 ​ 4,352 Daily High Club Escrow cancellation ​ (28,553) ​ (53) Smoke Cartel Earnout ​ 500,000 ​ 940 Balance, October 31, 2022 71,021,233 ​ 279,513 Acquisition - Jimmy's (Note 5) ​ 2,595,533 ​ 4,932 Issuance of shares through ATM (i) ​ 1,055,861 ​ 2,442 Share issuance costs ​ - ​ (28) Vested restricted share units (RSU) (note 20) ​ 66,667 ​ 161 Issued to pay fees in shares ​ 136,266 ​ 278 Issuance of shares due to put option exercise (note 12) ​ 423,587 ​ 729 Balance, October 31, 2023 75,299,147 ​ 288,027 (i) On August 31, 2023, the Company announced that it established a new at-the-market equity offering (“the ATM Program”) that allows the Company to issue up to $30,000 (or the equivalent in U.S. dollars) of common shares from treasury to the public from time to time at the Company’s discretion and subject to regulatory requirements. During the year ended October 31, 2023, a total of $2,442 has been raised through the program .

Share - based compensation

Share - based compensation	12 Months Ended
	Oct. 31, 2023
Share - based compensation
Share - based compensation	20. Share – based compensation A. Stock Option Plan: On April 19, 2022, the directors of the Company approved the 2022 equity incentive plan of the Company (the “Omnibus Plan”), which was effective upon the Company receiving disinterested shareholder approval at the annual general meeting and special meetings of shareholders of the Company on June 2, 2022. The maximum number of common shares available and reserved for issuance, at any time, under the Omnibus Plan, together with any other security-based compensation arrangements adopted by the Company, including the Predecessor Plans, has been fixed at 20% of the issued and outstanding common shares June 2, 2022. The maximum share options that can be issued is 12,617,734 Common Shares. The Company’s previous stock option plan limited the number of common shares reserved under the plan from exceeding a “rolling maximum” of ten (10%) percent of the Company’s issued and outstanding common shares from time to time. The stock options vest at the discretion of the Board of Directors, upon grant to directors, officers, employees and consultants of the Company and its subsidiaries. It is the Company’s intention for the stock options it grants to generally vest one-fourth Changes in the number of stock options, with their weighted average exercise prices, are summarized below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As at October 31 2023 ​ 2022 ​ ​ Number of ​ Weighted Average ​ Number of ​ Weighted Average ​ ​ options Exercise Price ($) options Exercise Price ($) Opening balance, November 1, 2022 2,250,082 6.16 1,906,129 6.51 Granted 2,666,457 2.61 554,122 4.99 Forfeited or expired (325,559) 8.30 (154,669) 5.25 Exercised ​ — ​ — ​ (55,500) ​ 5.93 Balance, October 31, 2023 4,590,980 3.94 2,250,082 6.16 Exercisable, end of year 1,909,963 5.68 1,349,450 6.19 ​ For the year ended October 31, 2023, the Company recorded share-based compensation related to options of $848 (2022 - $2,882). ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Range of Exercise Price ​ Outstanding Options ​ Exercisable Options ​ ​ Number of Options Outstanding ​ Weighted Average Remaining Life (years) ​ Weighted Average Exercise Price ​ Number of Options Outstanding ​ Weighted Average Exercise Price ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $0.00 - $16.67 ​ 4,590,980 ​ 1.82 ​ $ 3.99 ​ 1,909,963 ​ $ 5.68 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ 2022 Share Price ​ 2.40 ​ 8.02 Exercise Price ​ 2.61 ​ 8.05 Volatility ​ 69% ​ 85% Expected option life (years) ​ 2.16 ​ 2.00 Weighted average fair value ​ 1.85 ​ 5.90 Risk-free interest rate ​ 4.73% ​ 2.60% ​ B. Restricted Share Units (“RSUs”) plan During the year ended October 31, 2023, the Company recorded share-based compensation related to RSUs of $649 (2022 –$532). The number of RSUs outstanding at October 31, 2023 amounts to 486,335 (2022: 132,143). During the year ended October 31, 2023, the weighted-average fair value of RSUs granted was $1.45 per unit (2022 –$5.90 per unit). The fair value of RSUs is determined based on the preceding 5-day volume weighted average trading price of the Company common shares on the TSX from their grant date. The RSUs are equity-settled and each RSU settled by one Company common share for no consideration. The following provides information with respect to RSU transactions: ​ ​ ​ ​ ​ ​ As at October 31 2023 ​ 2022 Opening balance, November 1, 2022 132,143 ​ 84,167 Granted 486,335 ​ 65,476 Forfeited or expired — ​ — Exercised ​ (132,143) ​ (17,500) Balance, October 31, 2023 486,335 ​ 132,143 ​ C. Escrow Shares For the year ended October 31, 2023, the Company recorded share-based compensation related to the Escrow Shares of $3,537 (2022 - $4,666). These shares were granted as part of a compensation plan and are released based on the employment agreement. The following provides information with respect to escrow shares transactions: ​ ​ ​ ​ ​ ​ As at October 31 2023 ​ 2022 Opening balance, November 1, 2022 3,161 ​ 2,770 Granted — ​ 2,723 Forfeited or expired — ​ (57) Released from escrow ​ (2,619) ​ (2,275) Balance, October 31, 2023 542 ​ 3,161 ​

Warrants

Warrants	12 Months Ended
	Oct. 31, 2023
Warrants.
Warrants	21. Warrants ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ Number of ​ Warrants ​ Put option ​ Weighted ​ average ​ ​ ​ ​ warrants ​ amount ​ liability ​ average ​ number of ​ Expiry dates ​ ​ ​ ​ ​ ​ amount ​ exercise price ​ years to ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ expiry ​ ​ ​ # $ $ $ ​ ​ Opening balance, November 1, 2022 111,242,184 ​ 10,724 ​ 1,693 ​ 2.60 ​ 2.01 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Revaluation of put option liability — ​ — ​ 220 ​ — ​ — ​ ​ Warrants cancelled or expired ​ (17,248,015) ​ (274) ​ — ​ — ​ — ​ ​ Warrants exercised ​ (7,956,345) ​ (6) ​ (1,913) ​ — ​ — ​ ​ Issued warrants - Promissory note (i) 700,000 ​ 321 ​ — ​ 4.98 ​ 0.33 ​ June 21, 2023 Issued warrants - Bought deal (ii) 4,956,960 ​ 4,732 ​ — ​ 2.73 ​ 0.05 ​ July 22, 2027 Balance, October 31, 2022 91,694,784 ​ 15,497 ​ — ​ 2.58 ​ 2.39 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants expired (iii) ​ (39,619,252) ​ (2,437) ​ — ​ 0.43 ​ — ​ ​ Warrants cancelled (iii) ​ (809,010) ​ (320) ​ — ​ 0.43 ​ — ​ ​ Balance, October 31, 2023 51,266,522 ​ 12,740 ​ — ​ 5.61 ​ 0.75 ​ ​ As at October 31, 2023, 46,309,562 (2022: 86,037,824) warrants were exercisable on a basis of 15 warrants for 1 common share. (i) The Company issued 300,000 warrants for business development consultancy. Fifteen warrants will allow the holder to acquire one common share at $0.38 per warrant. The warrants were valued at $64 using the Black ‐ Scholes model, as the fair value of the services provided cannot be measured reliably and the following assumptions were used: stock price of $0.37 pre ‐ consolidation; expected life of two years; $nil dividends; expected volatility of 111% based on comparable companies; exercise price of $0.38 ; and a risk ‐ free interest rate of 1.6% . (ii) The Company issued 3,500,000 warrants for business development consultancy. Fifteen warrants will allow the holder to acquire one common share at $0.30 per warrant. The warrants were valued at $204 using the Black ‐ Scholes model, as the fair value of the services provided cannot be measured reliably and the following assumptions were used: stock price of $0.22 pre ‐ consolidation; expected life of two years; $nil dividends; expected volatility of 70% based on comparable companies; exercise price of $0.30 ; and a risk ‐ free interest rate of 1.6% . (iii) During the year ended 2023, the remaining unexercised warrants issued in connections to the META acquisition expired.

Loss per share

Loss per share	12 Months Ended
	Oct. 31, 2023
Loss per share.
Loss per share	22. Loss per share ​ ​ ​ ​ ​ ​ For the year ended October 31 2023 2022 ​ $ $ Net loss for the period ​ (40,952) ​ (70,848) Non-controlling interest portion of net loss ​ (1,642) ​ 908 Net loss for the period attributable to owners of the Company ​ (39,310) ​ (71,756) ​ ​ # ​ # Weighted average number of common shares - basic ​ 74,329,171 ​ 62,775,446 Basic and diluted loss per share ​ (0.53) ​ (1.14) ​ ​ ​ During the year 2023, the company has reported net loss for the year therefore, for the computation of diluted loss per share, common share equivalents are not considered, as the inclusion of the common share equivalents are anti-dilutive for the year.

Financial instruments and risk

Financial instruments and risk management	12 Months Ended
	Oct. 31, 2023
Financial instruments and risk management
Financial instruments and risk management	23. Financial instruments and risk management The Company’s activities expose it to a variety of financial risks. The Company is exposed to credit, liquidity, interest and market risk due to holding certain financial instruments. This note presents information about changes to the Company’s exposure to each of these risks, its objectives, policies, and processes for measuring and managing risk, and its management of capital during the year. Further quantitative disclosure is included throughout these consolidated financial statements. The Company’s overall risk management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Company’s financial performance. Risk management is carried out by senior management in conjunction with the Board of Directors. Fair value The Company classifies fair value measurements using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. The fair value hierarchy has the following levels: (i) Level 1 – Quoted prices (unadjusted) in active markets for identical assets and liabilities; (ii) Level 2 – Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and (iii) Level 3 – Inputs for the asset or liability that are not based on observable market data (unobservable inputs). The Company assessed that the fair values of cash and cash equivalents, accounts receivable, loans receivable, accounts payable and accrued liabilities, and other current liabilities approximate their carrying amounts largely due to the short-term nature of these instruments. The following methods and assumptions were used to estimate the fair value: (i) Marketable securities are determined based on level 1 inputs, as the prices for the marketable securities are quoted in public exchanges. (ii) The Convertible debentures are evaluated by the Company based on level 2 inputs such as the effective interest rate and the market rates of comparable securities. The convertible debentures are initially measured at FVTPL and subsequently valued at amortized cost. After initial recognition, the convertible debentures are carried at amortized cost. At each reporting period accretion incurred in the period is recorded to transaction costs on the consolidated statement of loss and comprehensive loss. Credit risk Credit risk arises when a party to a financial instrument will cause a financial loss for the counter party by failing to fulfill its obligation. The maximum exposure to credit risk is equal to the carrying value (net of allowances) of the financial assets. The objective of managing credit risk is to prevent losses on financial assets. The Company assesses the credit quality of counterparties, considering their financial position, past experience, and other factors. Cash and cash equivalents consist of bank balances. Credit risk associated with cash is minimized substantially by ensuring that these financial assets are held in highly rated financial institutions. The Company holds all cash and cash equivalents with large commercial banks or credit unions, which minimizes credit risk. The following table sets forth details of the aging profile of accounts receivable and the allowance for expected credit loss. ​ The following table sets forth details of the aging profile of accounts receivable and the allowance for expected credit loss: ​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Current (for less than 30 days) 2,449 5,435 31 – 60 days 1,234 420 61 – 90 days 934 568 Greater than 90 days 3,390 2,148 Less allowance (536) (655) ​ 7,471 7,916 ​ Accounts receivable consist primarily of accounts receivable from invoicing for products and services rendered. The Company’s credit risk arises from the possibility that a customer which owes the Company money is unable or unwilling to meet its obligations in accordance with the terms and conditions in the contracts with the Company, which would result in a financial loss for the Company. This risk is mitigated through established credit management techniques, including monitoring customer’s creditworthiness, setting exposure limits and monitoring exposure against these customer credit limits. ​ For the year ended October 31 2023, the Company received $2,554 subsequent to year end which was outstanding greater than 90 days as of October 31, 2023. ​ For the year ended October 31, 2023, $1,102 in trade receivables were written off against the loss allowance due to bad debts (year ended October 31, 2022 – $142). Individual receivables which are known to be uncollectible are written off by reducing the carrying amount directly. The remaining accounts receivable are evaluated by the Company based on parameters such as interest rates, specific country risk factors, and individual creditworthiness of the customer. Based on this evaluation, allowances are taken into account for the estimated losses of these receivables. The Company performs a regular assessment of collectability of accounts receivables. In determining the expected credit loss amount, the Company considers the customer’s financial position, payment history and economic conditions. For the year ended October 31, 2023, management reviewed the estimates and have created an additional loss allowance on trade receivables as a result of changes in market conditions, in addition to an increase in account receivable balance. ​ Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due. The Company’s objective in managing liquidity risk is to maintain sufficient readily available reserves in order to meet its liquidity requirements at any point in time. The Company generally relies on funds generated from operations, equity and debt financing to provide sufficient liquidity to meet budgeted operating requirements and to supply capital to expand its operations. The Company continues to seek capital to meet current and future obligations as they come due. The Company’s ability to manage its liquidity risk going forward will require some or all of the following: the ability to generate positive cash flows from operations and to secure capital or credit facilities on reasonable terms. Maturities of the Company’s financial liabilities are as follows ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ October 31, 2023 Contractual cash flows Less than one year 1-3 years 4-5 years Greater than 5 years ​ ​ $ ​ $ ​ $ ​ $ ​ $ Accounts payable and accrued liabilities ​ 20,902 20,902 ​ - ​ - - Notes payable ​ 12,644 137 ​ 12,428 ​ - 79 Interest bearing loans and borrowings ​ 16,141 ​ 16,141 ​ - ​ - - Put option liability ​ 3,675 3,675 ​ - ​ - - Convertible debentures ​ 8,708 ​ 8,708 ​ - ​ - - Undiscounted lease obligations ​ 39,333 ​ 9,627 ​ 14,747 ​ 9,333 5,626 Total ​ 101,403 ​ 59,190 ​ 27,175 ​ 9,333 5,705 ​ Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company’s exposure to the risk of changes in the market interest rate related primarily to the Company’s current credit facility with variable interest rates. At October 31, 2023, approximately 45% of the Company’s borrowings are at a fixed rate of interest (2022: 58%). Assuming all other variables remain constant, a fluctuation of + + Foreign currency risk Foreign currency risk is defined as the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Company maintains cash balances and enters into transactions denominated in foreign currencies, which exposes the Company to fluctuating balances and cash flows due to variations in foreign exchange rates. The Canadian dollar equivalent carrying amounts of the Company’s foreign currency denominated monetary assets and monetary liabilities as at October 31, 2023 was as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As at October 31 2023 2023 2023 2023 ​ 2022 (Canadian dollar equivalent amounts of GBP, EUR and USD balances) ​ (GBP) ​ (EUR) ​ (USD) ​ Total ​ Total ​ ​ $ ​ $ ​ $ $ ​ $ Cash ​ 909 ​ 322 2,888 ​ 4,119 ​ 4,391 Accounts receivable ​ 363 ​ 68 553 ​ 984 ​ 1,754 Accounts payable and accrued liabilities ​ (637) ​ (682) (4,547) ​ (5,866) ​ (11,542) Net monetary assets ​ 635 ​ (292) (1,106) ​ (763) ​ (5,397) ​ Assuming all other variables remain constant, a fluctuation of +/- 5.0 percent + 2022 percent + 2022 percent + 2022

Segmented information

Segmented information	12 Months Ended
	Oct. 31, 2023
Segmented information
Segmented information	24. Segmented information Segments are identified by management based on the allocation of resources, which is done on a basis of selling channel rather than by legal entity. As such, the Company has established two main segments, being retail and wholesale, with a Corporate segment which includes oversight and startup operations of new entities until such time as revenue generation commences. The reportable segments are managed separately because of the unique characteristics and requirements of each business. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Retail ​ Retail ​ Wholesale ​ Wholesale ​ Corporate ​ Corporate ​ Total ​ Total For the year ended October 31 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ ​ ($) ($) ($) ($) ($) ($) ($) ($) Total revenue 485,565 352,458 1,687 4,272 417 122 487,669 356,852 Gross profit (loss) 131,788 99,454 (882) 1,379 408 119 131,314 100,952 (Loss) income from operations (9,559) (47,010) (4,678) (1,668) (27,188) (23,632) (41,425) (72,310) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As at October 31, ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current assets ​ 48,789 ​ 32,672 ​ 5,747 ​ 11,703 ​ 14,109 ​ 19,685 ​ 68,645 ​ 64,060 Current liabilities ​ 22,459 ​ 29,594 ​ 1,321 ​ 2,599 ​ 34,357 ​ 27,748 ​ 58,137 ​ 59,941 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Canada Canada USA USA International International Total Total For the year ended October 31 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ ​ ($) ​ ($) ​ ($) ​ ($) ​ ($) ​ ($) ​ ($) ​ ($) Total revenue 431,694 ​ 290,437 ​ 52,780 ​ 59,870 ​ 3,195 ​ 6,545 ​ 487,669 ​ 356,852 Gross profit 104,827 ​ 66,997 ​ 24,576 ​ 29,724 ​ 1,911 ​ 4,231 ​ 131,314 ​ 100,952 (Loss) income from operations (8,659) ​ (28,833) ​ (30,137) ​ (46,527) ​ (2,629) ​ 3,050 ​ (41,425) ​ (72,310) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As at October 31, ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current assets ​ 55,787 ​ 43,786 ​ 11,386 ​ 18,482 ​ 1,472 ​ 1,791 ​ 68,645 ​ 64,060 Non-current assets ​ 126,579 ​ 139,854 ​ 34,006 ​ 58,765 ​ 4,171 ​ 12,064 ​ 164,756 ​ 210,683 Current liabilities ​ 50,968 ​ 37,064 ​ 5,958 ​ 20,947 ​ 1,211 ​ 1,930 ​ 58,137 ​ 59,941 Non-current liabilities ​ 37,308 ​ 48,861 ​ 3,814 ​ 3,908 ​ 475 ​ — ​ 41,598 ​ 52,769 ​

Related party transactions

Related party transactions	12 Months Ended
	Oct. 31, 2023
Related party transactions
Related party transactions	25. Related party transactions As at October 31, 2023, the Company had the following transactions with related parties as defined in IAS 24 – Related Party Disclosures Operational transactions An office and warehouse unit has been developed by Grover Properties Inc., a company that is related through a common controlling shareholder and the President & CEO of the Company. The office and warehouse space were leased to High Tide to accommodate the Company’s operational expansion. The lease was established by an independent real estate valuations services company at prevailing market rates and has annual lease payments totaling $386 per annum. The primary lease term is 5 years with two additional 5-year term extensions exercisable at the option of the Company. Financing transactions On July 22, 2022, the Company issued, on a bought deal basis post-consolidation, 4,956,960 units of the Company at a price of $2.32 per unit post-consolidation. The corporate secretary of the Company, collectively participated in the offering and acquired an aggregate of 130,800 units post-consolidation. ​ On August 15, 2022, the Company entered into a $19,000 demand term loan with Connect First credit union (the "Credit Facility") with Tranche 1 - $12,100 available in a single advance, and Tranche 2 - $6,900 available in multiple draws subject to pre-disbursement conditions set. To facilitate the credit facility, the president and CEO of the company provided a limited Recourse Guarantee against $5,000 worth of High Tide Inc. shares held by the CEO, and affiliates, to be pledged in favor of the Credit Union until the earlier of: ​ (i) 12 months following initial funding, provided all covenants of High Tide Inc. are in good standing; and ​ (ii) The CEO no longer being an officer of High Tide Inc. ​ The parties agree that this Personal Guarantee will only be available after all collection efforts against High Tide Inc. have been exhausted, including the sale of High Tide Inc. ​ Key management personnel Key management personnel is comprised of Company’s Executive Team and Board of Directors. Key management compensation for the years ended October 31 as follows: ​ ​ ​ ​ ​ ​ ​ 2023 2022 ​ ​ $ ​ $ Short-term compensation ​ 2,896 ​ 2,408 Share-based compensation 2,452 1,479 Total 5,348 3,887 ​

Right of use assets and lease o

Right of use assets and lease obligations	12 Months Ended
	Oct. 31, 2023
Right of use assets and lease obligations
Right of use assets and lease obligations	26. Right of use assets and lease obligations The Company entered into various lease agreements predominantly to execute its retail platform strategy. The Company leases properties such as various retail stores and offices. Lease contracts are typically made for fixed periods of 5 to 10 years but may have extension options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. ​ ​ ​ ​ Right of use assets Total ​ $ Opening balance, November 1, 2022 ​ 30,519 Net additions ​ 9,851 Terminations ​ (169) Impairment loss ​ (590) Depreciation expense for the period ​ (8,968) Balance, October 31, 2023 ​ 30,643 ​ ​ ​ ​ Lease Liabilities Total ​ ​ $ Opening balance, November 1, 2022 ​ 33,768 Additions ​ 9,921 Terminations ​ (163) Adjustments ​ 96 Cash outflows in the year ​ (11,065) Accretion expense for the year ended (Note 17) ​ 2,480 Balance, October 31, 2023 ​ 35,037 Current portion ​ (7,214) Non-current ​ 27,823 ​ During the year ended October 31, 2023, the Company also paid $4,806 (2022: $3,420) in variable operating costs associated to the leases which are expensed under general and administrative expenses. The company identified several right of use assets that were impaired because of closure of stores which result in an impairment of $590.

Capital management

Capital management	12 Months Ended
	Oct. 31, 2023
Share capital.
Capital management	27. Capital management The Company’s objectives when managing capital resources are to: (i) Explore profitable growth opportunities; (ii) Deploy capital to provide an appropriate return on investment for shareholders; (iii) Maintain financial flexibility to preserve the ability to meet financial obligations; and (iv) Maintain a capital structure that provides financial flexibility to executed on strategic opportunities. The Company’s strategy is formulated to maintain a flexible capital structure consistent with the objectives stated above as well to respond to changes in economic conditions and to the risks inherent in its underlying assets. The Board of Directors does not establish quantitative return on capital criteria for management, but rather promotes year-over-year sustainable profitable growth. The Company is not subject to any externally imposed capital requirements. The Company’s capital structure consists of equity and working capital. To maintain or alter the capital structure, the Company may adjust capital spending, take on new debt and issue share capital. The Company anticipates that it will have adequate liquidity to fund future working capital, commitments, and forecasted capital expenditures through a combination of cash flow, cash-on-hand and financings as required.

Contingent liabilities

Contingent liabilities	12 Months Ended
	Oct. 31, 2023
Contingent liabilities
Contingent liabilities	28. Contingent liabilities In the normal course of business, the Company and its subsidiaries may become defendants in certain employment claims and other litigation. The Company records a liability when it is probable that a loss has been incurred and the amount can be reasonably estimated. The Company is not involved in any legal proceedings other than routine litigation arising in the normal course of business, none of which the Company believes will have a material adverse effect on the Company’s business, financial condition, or results of the operations.

Non-controlling interest

Non-controlling interest	12 Months Ended
	Oct. 31, 2023
Non-controlling interest.
Non-controlling interest	29. Non-controlling interest The following table presents the summarized financial information for the Company’s subsidiaries which have non-controlling interests. This information represents amounts before intercompany eliminations. ​ ​ ​ ​ ​ ​ As at October 31, 2023 2022 ​ ​ $ ​ $ Total current assets 3,017 12,471 Total non-current assets 21,085 85,035 Total current liabilities (4,128) (16,175) Total non-current liabilities ​ (4,891) ​ (3,366) Revenues for the year ended ​ 31,723 ​ 45,184 Net income for the year ended ​ (13,252) ​ 3,971 Total Comprehensive income/loss (10,672) 5,291 ​ The net change in non-controlling interests is as follows: ​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Opening balance, November 1, 2022 ​ 5,683 ​ 4,795 Share of loss (gain) for the period - Saturninus Partners ​ 245 ​ (110) Share of loss (gain) for the period - Meta ​ 597 ​ (136) Share of loss (gain) for the period - Blessed ​ (524) ​ 305 Share of loss (gain) for the period - NuLeaf ​ (1,960) ​ 563 Purchase of NuLeaf ​ - ​ 1,726 Distribution - Saturninus Partners ​ - ​ (749) Distribution - FABCBD ​ - ​ (372) Distribution - Blessed ​ (358) ​ (569) Distribution - NuLeaf ​ - ​ (270) Distribution - Meta ​ (104) ​ - Purchase of minority interest and closing of NCI balance - FABCBD ​ (1,469) ​ 500 Balance, October 31, 2023 ​ 2,110 ​ 5,683 ​

Subsequent events

Subsequent events	12 Months Ended
	Oct. 31, 2023
Subsequent events
Subsequent events	30. Subsequent events During the year 2023, the Company has re-negotiated its convertible debenture (Note 16). On November 8, 2023, the Company repaid $5,025 by issuing 2,491,345 common shares. On December 30, 2023, the company made a cash payment of $2,792 . The remaining balance of $1,041 will be repaid on July 1, 2024.

Comparative information

Comparative information	12 Months Ended
	Oct. 31, 2023
Comparative information
Comparative information	31. Comparative information For comparative purposes, the Company has reclassified certain items on the comparative annual consolidated financial statements of loss and comprehensive loss to confirm with current period’s presentation.

Accounting policies (Policies)

Accounting policies (Policies)	12 Months Ended
	Oct. 31, 2023
Accounting policies
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents consist of bank balances, guaranteed investment certificates, and highly liquid short-term investments with a maturity date of 90 days or less which are convertible to known amounts of cash at any time by the Company without penalties.
Marketable securities	Marketable securities Marketable securities comprise of the Company’s investments in market equities. Such securities are measured at fair value through profit and loss (“FVTPL”) in the consolidated financial statements with unrealized gains or losses recognized in the consolidated statement of loss and other comprehensive loss. Fair values for marketable securities are estimated using quoted market prices in active markets, obtained from financial institutions. At the time securities are sold or otherwise disposed of, gains or losses are included in consolidated statement of loss and other comprehensive loss.
Inventory	Inventory Inventories are measured at the lower of cost and net realizable value. The cost of inventories is calculated on a weighted average cost basis and includes expenditures incurred in acquiring the inventories and other costs incurred in bringing them to their existing location and condition. Work-in-progress and finished goods that arise from the extraction process under NuLeaf include raw materials and manufacturing overheads. Manufacturing overheads such as labour and other manufacturing expenditures are allocated based on the normal operating capacity. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and costs necessary to make the sale. The Company reviews inventory for obsolete, redundant, and slow-moving inventory items and any such items are written down to net realizable value. Any write-downs of inventory to net realizable value are recorded in the consolidated statement of loss and other comprehensive loss of the related year.
Property and equipment	Property and equipment Property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. During the construction of leasehold improvements, items are classified as assets under construction. When the asset is available for use, it is transferred from assets under construction to the appropriate category of property and equipment, and depreciation on the item commences. Depreciation is provided using the following methods at rates intended to depreciate the costs of the assets over their estimated useful lives: ​ Asset Method Useful life Office equipment and computers Straight-line 3 to 5 years Leasehold improvements Straight-line Term of lease Vehicles Straight-line 5 years Buildings Straight-line 15 years Production Equipment Straight-line 7 years ​ ​ ​ ​ When a property and equipment asset includes significant components with different useful lives, each significant component is depreciated separately. The estimated useful lives and depreciation methods are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. An item of property and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in the consolidated statement of loss and other comprehensive loss of the related year. Assets under construction are not ready for use and are not depreciated. Repairs and maintenance costs that do not improve or extend productive life are recognized in the consolidated statement of loss and other comprehensive loss in the year in which the costs are incurred.
Intangible assets	Intangible assets Intangible assets acquired separately are initially recognized at cost, intangibles assets acquired through a business combination are initially recorded at fair value. Following initial recognition, intangible assets with a finite useful life are recorded at cost less accumulated amortization and accumulated impairment losses, if any. Intangible assets with an indefinite useful life are recorded at cost less accumulated impairment losses, if any. The cost of intangible assets acquired in an asset acquisition is initially measured using an allocation of the purchase consideration using a relative fair value approach. The useful lives of intangible assets are assessed as either finite or indefinite. Amortization of finite life intangible assets is provided, when the intangible asset is available for use, on a straight-line basis over their estimated useful lives. ​ Intangible asset Method Useful life Software Straight-line 5 years Licenses Straight-line Remaining term of the lease Brand names - Indefinite life ​ The estimated useful lives and amortization methods are reviewed at each year-end, and any changes in estimates are accounted for prospectively. Intangible assets not yet available for use are not subject to amortization. Intangible assets classified by the Company as having indefinite useful lives are comprised of brands from the e-commerce subsidiaries. The Company plans to use the brands for these different e-commerce entities indefinitely, as there is no foreseeable limit to the period over which the brands are expected to generate cash inflows for the Company. Furthermore, the Company will incur future expenditures to maintain these brands in order to maintain the standard of performance for each brand.
Business combinations	Business combinations Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non-controlling interests in the acquiree. For each business combination, the Company elects to measure the non-controlling interests in the acquiree at proportionate share of the acquiree’s identifiable net assets. Acquisition-related costs are expensed as incurred and included in transaction costs. The Company determines that it has acquired a business when the acquired set of activities and assets include an input and a substantive process that together significantly contribute to the ability to create outputs. The acquired process is considered substantive if it is critical to the ability to continue producing outputs, and the inputs acquired include an organized workforce with the necessary skills, knowledge, or experience to perform that process or it significantly contributes to the ability to continue producing outputs and is considered unique or scarce or cannot be replaced without significant cost, effort, or delay in the ability to continue producing outputs. When the Company acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. This includes the separation of embedded derivatives in host contracts by the acquiree. Any contingent consideration to be transferred by the acquirer will be recognized at fair value at the acquisition date.
Asset acquisitions	Asset acquisitions Acquisitions that do not meet the definition of a business combination are accounted for as an asset acquisition. Consideration paid for an asset acquisition is allocated to the individual identifiable assets acquired and liabilities assumed based on their relative fair values. Asset acquisitions do not give rise to goodwill.
Goodwill	Goodwill Goodwill arises on business combinations and is tested for impairment annually or more frequently if events or circumstances indicate that the carrying amount may not be recoverable. Goodwill is initially recognized as the excess of the purchase price over the fair value of the net assets acquired in a business combination. Subsequently, goodwill is measured at cost less accumulated impairment losses. During the year the Company completed its annual impairment tests as of August 1, 2023, which were previously tested as at August 1, 2022. Refer to Note 8.
Impairment of non-financial assets	Impairment of non-financial assets At each reporting date, the Company reviews the carrying amounts of its property and equipment, right-of-use assets, and intangible assets with a finite useful life to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated in order to determine the extent of the impairment loss, if any. Goodwill and intangible assets with indefinite useful lives are tested annually and when circumstances indicate that the carrying amount may be impaired. For impairment testing assets, excluding goodwill, are grouped together into the smallest group of assets, cash generating units (“CGUs”), that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or CGUs. Testing goodwill for impairment is determined by assessing the recoverable amount for each group of CGUs to which the goodwill relates. An impairment loss is recognized for the amount by which the CGU or group of CGUs carrying amount exceeds its recoverable amount. The recoverable amount of the CGU or group of CGUs is the greater of its value in use and its fair value less costs of disposal (“FVLCD”). Value in use is based on the estimated future cash flows, discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the CGU or group of CGUs. The FVLCD is based on available data from binding sales transactions in an arm’s length transaction of similar assets or observable market prices less incremental costs for disposing of the asset. An impairment loss for property and equipment, intangible assets, and leases with a finite useful life is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized. Impairment losses relating to goodwill cannot be reversed in future periods.
Revenue recognition	Revenue recognition Revenue recognition is based on a 5-step approach, under IFRS 15, which includes identifying the contract with the customer, identifying the performance obligations, determining the individual transaction price, allocating the transaction price to the performance obligations in the contract and recognizing revenue when the relevant performance obligations are satisfied. Revenue is recognized when the entity satisfies the performance obligation upon delivery and acceptance by the customer. Revenue in the consolidated financial statements is disaggregated into cannabis and CBD, consumption accessories, data analytics services, membership revenue and other revenue. Recognition ​ The nature, timing of recognition of satisfied performance obligations, and payment terms for the Company’s goods and services are described below: ​ For performance obligations related to merchandise sales, the Company typically transfers control, completes the performance obligation, and recognizes revenue at the point in time when delivery of the items to the customer occurs. Upon delivery the customer can obtain substantially all of the benefits from the items purchased. ​ For performance obligations related to data analytics contracts, the Company typically satisfies its performance obligations at a point in time, or over time as services are rendered, depending on the obligation and the specifics of the contract. Identification of performance obligations Where contracts contain multiple promises for goods or services, management exercises judgement in determining whether goods or services constitute distinct goods or services or a series of distinct goods that are substantially the same and that have the same pattern of transfer to the customer. The determination of a performance obligation affects whether the transaction price is recognized at a point in time or over time. Management considers both the mechanics of the contract and the economic and operating environment of the contract in determining whether the goods or services in a contract are distinct. Transaction price In determining the transaction price and estimates of variable consideration, management considers the history of the customer in estimating the goods and services to be provided to the customer as well as other variability in the contract. Allocation of transaction price to performance obligations The Company’s contracts generally outline a specific amount to be invoiced to a customer associated with each performance obligation in the contract. The Company allocates the transaction price to the individual performance obligations based on their standalone selling price, which is primarily estimated based on the amounts that would be charged to customers under similar market conditions. Satisfaction of performance obligations The satisfaction of performance obligations requires management to make judgments as to when control of the underlying good or service transfers to the customer. Determining when a performance obligation is satisfied affects the timing of revenue recognition. Management considers both customer acceptance of the good or service, and the impact of laws and regulations such as standard shipping practices, in determining when this transfer occurs. Merchandise sales Revenue consists of sales to customers through the Company’s network of retail stores, e-commerce platforms and through the wholesale distribution arm. Merchandise sales through retail stores are recognized at the time of delivery to the customer, which is generally at the point of sale. Merchandise sales through the Company’s e-commerce platforms and wholesale distribution arm are recognized upon date of receipt by the customer. Where the Company arranges the shipping of goods, revenue is recognized on the date of delivery of goods to the customer’s location (FOB destination). Data Analytics revenue The Company earns revenue by providing data analytics services. The performance obligation is fulfilled when the data and services agreed upon are delivered to the customer. Data analytics revenue is recognized in consolidated statement of loss and other comprehensive loss when earned. Sales returns The Company does allow returns. Defective products or products that get damaged upon shipping by the Company are considered for exchanges or refunds. In such cases revenue is recognized to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur. Consignment and principal versus agent considerations IFRS 15 focuses on recognizing revenue as an entity transfers control of a good or service to a customer which could affect how an entity evaluates its position in a transaction as either a principal or an agent. The standard provides that an entity is principal in a transaction if it controls the specified goods or services before they are transferred to the customer. Drop shipment and principal versus agent considerations In the merchandise sales transactions completed by some of the e-commerce platforms, the Company utilizes its drop shipment technology to complete the transaction. Drop-shipment allows customers to make a purchase through the Company’s e-commerce website which is fulfilled by a third-party supplier. The Company is the principal in the transaction, as the price setting, risks of shipment of the merchandise and provision of refunds are the responsibility of the Company. Membership revenue The Company accounts for membership fee revenue, net of refunds, on a deferred basis, ratably over the one-year membership period. The membership fee revenue is recognized when control of the promised goods or services is transferred to the member, which typically occurs over the membership period. The membership period is defined as the period over which the member is entitled to receive the benefits and services associated with their membership.
Taxes	Taxes Tax expenses are comprised of current and deferred tax. Tax is recognized in the consolidated statement of loss and other comprehensive loss except to the extent that it relates to items recognized in other comprehensive income (loss) or equity on the statement of financial position. Current tax Current tax is calculated using tax rates which are enacted or substantively enacted at the end of the reporting period. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulations are subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to taxation authorities. Deferred tax Deferred tax is recognized, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Deferred tax is determined using tax rates which are enacted or substantively enacted at the end of the reporting period and are expected to apply when the related deferred tax asset is realized, or the deferred tax liability is settled. Deferred tax liabilities are generally recognized for all taxable temporary differences, except for temporary differences that arise from goodwill, which is not deductible for tax purposes. Deferred tax liabilities are also recognized for taxable temporary differences arising on investments in subsidiaries except where the reversal of the temporary difference can be controlled, and it is probable that the difference will not reverse in the foreseeable future. Deferred tax assets are recognized to the extent it is probable that taxable profits will be available against which the deductible balances can be utilized. All deferred tax assets are analyzed at each reporting period and reduced to the extent that it is no longer probable that the asset will be recovered. Deferred tax assets and liabilities are not recognized with respect to temporary differences that arise on initial recognition of assets and liabilities acquired other than in a business combination.
Share-based payments	Share-based payments The fair value of stock options and restricted share units (“RSU”), here-after referred to collectively as “options”, issued to directors, employees and consultants under the Company’s “Ominibus plan” are estimated at the date of issue using the Black-Scholes option pricing model, and charged to consolidated statement of loss and other comprehensive loss and contributed surplus over their relevant vesting period. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. On the exercise of options, the cash consideration received and the fair value of the option previously credited to contributed surplus are credited to share capital. The fair value of options issued to advisors in conjunction with financing transactions is estimated at the date of issue using the fair value of the goods and services received first, if determinable, then by the Black-Scholes option pricing model, and charged to share capital and contributed surplus over the vesting period. On the exercise of advisor options, the cash consideration received and the fair value of the option previously credited to contributed surplus are credited to share capital. Where options are cancelled, it is treated as if the options had vested on the date of cancellation and any expense not yet recognized for the award is recognized immediately. However, if a new option is substituted for the cancelled option and is designated as a replacement option on the date that it is granted, the cancelled and the new options are treated as if they were a modification of the original option. Option pricing models require the input of assumptions, including the expected price volatility. Changes in these assumptions can materially affect the fair value estimate and, therefore, the existing models do not necessarily provide a reliable single measure of the fair value of the Company’s share purchase options. Forfeitures are estimated for each reporting period and adjusted as required to reflect actual forfeitures that have occurred in the period.
Loss per share	Loss per share Basic loss per share is calculated by dividing the loss attributable to owners of the Company by the weighted average number of common shares outstanding during the year. A diluted loss per share is calculated by dividing the losses of the Company by the weighted average number of common shares outstanding, adjusted for the effects of all dilutive potential common shares. The weighted average number of common shares outstanding is increased by the total number of additional common shares that would have been issued by the Company assuming exercise of all convertible equity instruments with exercise prices below the average market price for the year.
Segment reporting	Segment reporting An operating segment is a component of the Company that engages in business activities from which it may earn revenues and incur expenses. The operating results of all operating segments for which discrete financial information is available are reviewed regularly by the Chief Operating Decision Maker (“CODM”), the Company’s executive management, to make decisions about resources to be allocated to the segments and assess their performance. Segment results that are important to executive management generally include items directly attributable to a segment.
Leases	Leases At the lease possession date, the Company recognizes a lease liability reflecting its obligation for future lease payments and a right of use asset representing its right to use the underlying asset. Right of use assets are presented in the consolidated statement of financial position and are measured at cost, less any accumulated amortization and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right of use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right of use assets are amortized on a straight-line basis over the lease term. The Company also assesses the right of use asset for impairment when such indicators exist. Lease liabilities are presented in the consolidated statement of financial position and are measured at the present value of future lease payments discounted at the Company’s incremental borrowing rate. Lease payments included in the measurement of the lease liability are made up of fixed payments and variable lease payments that are based on an index or rate. Accretion expense is recognized on lease liabilities using the effective interest method. Leases that are subleased to a third party are presented on the statement of financial position as a net investment lease. Upon entering into a sublease agreement, the Company immediately de-recognizes the related right of use asset and recognizes a net investment lease. Net investment leases are measured at cost, which includes the present value of the lease at the time of inception of the sublease. Any differences between the right of use asset and the net investment lease are recognized in the statement of consolidated loss and other comprehensive loss. Lease income related to the sublease is recognized in the consolidated statement of loss and comprehensive loss. The Company has elected to account for short-term leases and leases of low value assets using the practical expedients. Instead of recognizing a right-of-use-asset and lease liability, the payments in relation to these are recognized as an expense in profit or loss on a straight-line basis over the lease term.
Financial Instruments	Financial Instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. All financial instruments are required to be measured at fair value on initial recognition, and subsequently, measured at FVTPL or amortized cost. In the case of financial assets and financial liabilities not measured at FVTPL, transaction costs, that are directly attributable to the acquisition or issuance of the financial asset or financial liability are offset against the respective financial asset or financial liability. All other transaction costs are expensed in profit or loss. Classification and Measurement The following table summarizes the classification of the Company’s financial instruments under IFRS 9 Financial Instruments (“IFRS 9”) ​ Financial Instrument IFRS 9 Classification and measurement Cash and cash equivalents Amortized cost Marketable securities FVTPL Trade and other receivables Amortized cost Accounts payable and accrued liabilities Amortized cost Notes payable Amortized cost Convertible debenture Amortized cost Put option liability FVTPL Interest bearing loans and borrowings Amortized cost ​ ​ Financial assets Based on the Company’s assessment of its business model and for the purposes of subsequent measurement, financial assets are classified into two categories: ● The Company’s cash and cash equivalents and trade and other receivables are subsequently measured at amortized cost. These are assets that are held within a business model where the objective is to hold assets to collect contractual cash flows and its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. ● The Company’s marketable securities are subsequently measured at fair value through consolidated statement of loss and comprehensive loss. These are assets that are held within a business model where the objective is to hold assets to generate capital appreciation on the investments. The eventual cash flows will comprise of cost and gain or loss on the market value of the investment. The Company reclassifies financial assets when and only when its business model for managing those assets changes. Financial assets are derecognized when the rights to receive cash flows from the financial asset have expired or when the Company has transferred its rights to receive cash flows from the financial asset. Financial liabilities The classification of financial liabilities is determined by the Company at initial recognition. The classification categories are as follows: ● The Company’s accounts payables and accrued liabilities are measured at amortized cost. ● The Company’s convertible debenture and notes payable are subsequently measured at amortized cost using the effective interest method. Interest and accretion expense is recognized in the consolidated statement of loss and comprehensive loss. ● Put Options represent a non-derivative financial liability, which is remeasured each reporting period with changes in put option value recorded within ‘gain (loss) on revaluation of put option’ on the consolidated statements of loss. A financial liability is derecognized when the obligation under the liability is discharged, cancelled, or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the consolidated statement of loss and comprehensive loss. Financial liabilities are not reclassified. ​ Impairment of Financial Assets ​ At each reporting date, the Company assesses whether a financial asset or group of financial assets is impaired under the expected credit loss (“ECL”) model. For financial assets measured at amortized cost, the ECL model requires entities to account for expected credit losses on financial assets at the date of initial recognition, and to account for changes in expected credit losses at each reporting date to reflect changes in credit risk. The loss allowance for a financial asset is measured at an amount equal to the lifetime expected credit loss if its credit risk has increased significantly since initial recognition, or if the financial asset is a purchased or originated credit-impaired financial asset. If the credit risk on a financial asset has not increased significantly since initial recognition, its loss allowance is measured at an amount equal to the 12-month expected credit loss. The Company measures its trade receivables using the simplified approach. Therefore, the Company does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date. The Company has established a provision matrix based on its historical credit loss experience adjusted for forward-looking information including household consumption and consumer price indices, as well as real gross domestic product. The Company also contemplates the grouping of receivables into various customer segments that have similar loss patterns (e.g. by geography). The Company uses the general approach to measure the expected credit loss for certain loans receivable and lease receivables. ECLs are measured based all possible default events over the expected life of a financial instrument (“lifetime ELCs”).
Current accounting policy changes	B. Current accounting policy changes Classification of Liabilities as Current or Non-current - Amendments to IAS 1 In January 2020 and October 2022, the Board issued amendments to IAS 1 Presentation of Financial Statements to specify the requirements for classifying liabilities as current or non-current, effective for periods beginning on or after January 1, 2024. The amendments clarify: • What is meant by a right to defer settlement; • That a right to defer must exist at the end of the reporting period; • That classification is unaffected by the likelihood that an entity will exercise its deferral right; and • That only if an embedded derivative in a convertible liability is itself an equity instrument would the terms of a liability not impact its classification. The Board decided that if an entity’s right to defer settlement of a liability is subject to the entity complying with the required covenants at a date subsequent to the reporting period (“future covenants”), the entity has a right to defer settlement of the liability even if it does not comply with those covenants at the end of the reporting period. The amendments also clarify that the requirement for the right to exist at the end of the reporting period applies regardless of whether the lender tests for compliance at that date or at a later date. Management expectations IAS 1.75A has been added to clarify that the ‘classification of a liability is unaffected by the likelihood that the entity will exercise its right to defer settlement of the liability for at least twelve months after the reporting period’. That is, management’s intention to settle in the short run does not impact the classification. This applies even if the settlement has occurred when the financial statements are authorized for issuance. Meaning of the term ‘settlement’ The Board added two new paragraphs (paragraphs 76A and 76B) to IAS 1 to clarify what is meant by ‘settlement’ of a liability. The Board concluded that it was important to link the settlement of the liability with the outflow of resources of the entity. Settlement by way of an entity’s own equity instruments is considered settlement for the purpose of classification of liabilities as current or non-current, with one exception. In cases where a conversion option is classified as a liability or part of a liability, the transfer of equity instruments would constitute settlement of the liability for the purpose of classifying it as current or non-current. Only if the conversion option itself is classified as an equity instrument would settlement by way of own equity instruments be disregarded when determining whether the liability is current or non-current. While the amendment will impact the Company, the Company has elected not to be an early adopter. The Company is in the process of assessing the impact of these changes.

Basis of preparation (Tables)

Basis of preparation (Tables)	12 Months Ended
	Oct. 31, 2023
Basis of preparation
Schedule of ownership interest	​ ​ ​ ​ ​ ​ Subsidiaries Percentage Ownership Functional Currency Canna Cabana Inc. ​ 100% ​ Canadian Dollar 2680495 Ontario Inc. ​ 100% ​ Canadian Dollar Saturninus Partners GP ​ 50% ​ Canadian Dollar Valiant Distribution Canada Inc. ​ 100% ​ Canadian Dollar META Growth Corp. ​ 100% ​ Canadian Dollar NAC Thompson North Ltd. Partnership ​ 49% ​ Canadian Dollar NAC OCN Ltd. Partnership ​ 49% ​ Canadian Dollar HT Global Imports Inc. ​ 100% ​ Canadian Dollar 2049213 Ontario Inc. ​ 100% ​ Canadian Dollar 1171882 B.C. Ltd. ​ 100% ​ Canadian Dollar High Tide BV (Grasscity) ​ 100% ​ European Euro Valiant Distribution Inc. ​ 100% ​ U.S. Dollar Smoke Cartel USA, Inc. ​ 100% ​ U.S. Dollar Fab Nutrition, LLC ​ 100% ​ U.S. Dollar Halo Kushbar Retail Inc. ​ 100% ​ Canadian Dollar Nuleaf Naturals LLC ​ 80% ​ U.S. Dollar DHC Supply, LLC ​ 100% ​ U.S. Dollar DS Distribution Inc. ​ 100% ​ U.S. Dollar Enigmaa Ltd. ​ 80% ​ British Pound Sterling ​

Accounting policies (Tables)

Accounting policies (Tables)	12 Months Ended
	Oct. 31, 2023
Accounting policies
Schedule of useful life of property and equipment	​ Asset Method Useful life Office equipment and computers Straight-line 3 to 5 years Leasehold improvements Straight-line Term of lease Vehicles Straight-line 5 years Buildings Straight-line 15 years Production Equipment Straight-line 7 years ​ ​ ​
Schedule of useful life of intangible asset	​ Intangible asset Method Useful life Software Straight-line 5 years Licenses Straight-line Remaining term of the lease Brand names - Indefinite life
Schedule of classification of financial instruments	​ Financial Instrument IFRS 9 Classification and measurement Cash and cash equivalents Amortized cost Marketable securities FVTPL Trade and other receivables Amortized cost Accounts payable and accrued liabilities Amortized cost Notes payable Amortized cost Convertible debenture Amortized cost Put option liability FVTPL Interest bearing loans and borrowings Amortized cost

Business combinations (Tables)

Business combinations (Tables)	12 Months Ended
	Oct. 31, 2023
Jimmy's
Business Combinations
Schedule of assets acquired and liabilities assumed in business combination	​ ​ ​ ​ Total consideration $ Common shares ​ 4,932 Working Capital Adjustment ​ 352 ​ 5,284 Purchase price allocation Cash 622 Inventory ​ 308 Prepaid expenses ​ 11 Property, plant and equipment ​ 111 Right of use asset ​ 129 Intangible assets - business license rights ​ 1,487 Goodwill ​ 3,416 Accounts payable and accrued liabilities ​ (318) Lease liabilities (130) Income tax payables (110) Deferred tax liability ​ (242) ​ 5,284
Nuleaf Naturals, LLC
Business Combinations
Schedule of assets acquired and liabilities assumed in business combination	​ ​ ​ ​ Total consideration $ Common shares ​ 35,527 ​ 35,527 Purchase price allocation Cash 564 Accounts receivable ​ 216 Other receivables ​ 21 Inventory ​ 2,058 Prepaid expenses ​ 305 Property, plant and equipment ​ 4,190 Right of use asset ​ 3,144 Intangible assets - software ​ 211 Intangible assets - brand 10,168 Goodwill 28,622 Accounts payable and accrued liabilities (6,140) Lease liabilities (2,984) Deferred tax liability (3,122) Non-controlling interest ​ (1,726) ​ 35,527
Bud Room Inc
Business Combinations
Schedule of assets acquired and liabilities assumed in business combination	​ ​ ​ ​ Total consideration $ Common shares ​ 3,738 Working Capital Adjustment ​ 12 ​ 3,750 Purchase price allocation Cash 63 Inventory 40 Prepaid expenses ​ 31 Property and equipment 120 Right of use asset ​ 200 Goodwill 3,707 Lease liability ​ (365) Accounts payable and accrued liabilities (46) ​ 3,750
2080791 Alberta Ltd.
Business Combinations
Schedule of assets acquired and liabilities assumed in business combination	​ ​ ​ ​ Total consideration $ Cash 200 Common shares ​ 2,203 ​ 2,403 Purchase price allocation Cash 250 Inventory 182 Prepaid expenses ​ 8 Property and equipment 161 Right of use asset ​ 160 Goodwill 1,830 Accounts payable and accrued liabilities (28) Lease liability ​ (160) ​ 2,403
Crossroads Cannabis
Business Combinations
Schedule of assets acquired and liabilities assumed in business combination	​ ​ ​ ​ Total consideration $ Common shares ​ 2,189 ​ 2,189 Purchase price allocation Cash 3 Inventory 284 Property and equipment 606 Right of use assets 751 Goodwill 1,296 Lease liabilities ​ (751) ​ 2,189
Ontario Lottery Winner
Business Combinations
Schedule of assets acquired and liabilities assumed in business combination	​ ​ ​ ​ Total consideration $ Cash 176 Loan Receivable - Settlement ​ 3,463 ​ 3,639 Purchase price allocation Cash and cash equivalents 12 Inventory 426 Prepaid Expenses 2 Property and equipment 512 Goodwill 2,687 ​ 3,639
Bud Heaven
Business Combinations
Schedule of assets acquired and liabilities assumed in business combination	​ ​ ​ ​ Total consideration $ Cash True-up Payable ​ 992 Common Shares ​ 1,986 ​ 2,978 Purchase price allocation Cash 41 Inventory 102 Trade and other receivables 13 Prepaid Expenses 37 Property and equipment ​ 240 Right-of-use-assets 250 Goodwill ​ 2,657 Accounts payable and accrued liabilities (112) Lease Liabilities (250) ​ 2,978
Kensington
Business Combinations
Schedule of assets acquired and liabilities assumed in business combination	​ ​ ​ ​ Total consideration $ Cash 160 Loan Receivable - Settlement ​ 523 ​ 683 Purchase price allocation Cash 3 Inventory 21 Property and equipment 185 Goodwill 474 ​ 683
Halo Kushbar
Business Combinations
Schedule of assets acquired and liabilities assumed in business combination	​ ​ ​ ​ Total consideration $ Note Receivable - Settled ​ 810 Working Capital Adjustment ​ 109 ​ 919 Purchase price allocation Cash 160 Trade and other receivables 37 Inventory 205 Prepaid Expenses 14 Property and equipment ​ 530 Right-of-use assets ​ 718 Accounts payable and accrued liabilities (27) Lease liabilities ​ (718) ​ 919
Choom
Business Combinations
Schedule of assets acquired and liabilities assumed in business combination	​ ​ ​ ​ Total consideration $ Cash 100 Common Shares ​ 3,940 ​ 4,040 Purchase price allocation Inventory 190 Property and equipment 962 Right-of-use assets 2,520 Goodwill 2,861 Intangible Asset - Business Licenses Rights ​ 27 Lease liabilities (2,520) ​ 4,040

Revenue from contracts with c_2

Revenue from contracts with customers (Tables)	12 Months Ended
	Oct. 31, 2023
Revenue from contracts with customers.
Schedule of revenue from contracts with customers	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended October 31 2023 2022 2023 2022 2023 2022 2023 2022 ​ ​ Retail ​ Retail ​ Wholesale ​ Wholesale ​ Corporate ​ Corporate ​ Total ​ Total ​ ​ $ ​ $ ​ $ ​ $ ​ $ ​ $ ​ $ ​ $ Primary geographical markets (i) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Canada ​ 430,448 ​ 288,685 ​ 829 ​ 1,629 ​ 417 ​ 122 ​ 431,694 ​ 290,436 USA ​ 51,922 ​ 56,680 ​ 858 ​ 2,643 ​ - ​ - ​ 52,780 ​ 59,323 International ​ 3,195 ​ 7,093 ​ - ​ - ​ - ​ - ​ 3,195 ​ 7,093 Total revenue ​ 485,565 ​ 352,458 ​ 1,687 ​ 4,272 ​ 417 ​ 122 ​ 487,669 ​ 356,852 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Major products and services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cannabis ​ 416,512 ​ 288,291 ​ - ​ - ​ - ​ - ​ 416,512 ​ 288,291 Consumption accessories 42,126 ​ 40,902 ​ 1,618 ​ 4,248 ​ - ​ - ​ 43,744 ​ 45,150 Data analytics services 26,250 ​ 21,653 ​ - ​ - ​ - ​ - ​ 26,250 ​ 21,653 Other revenue 677 ​ 1,612 ​ 69 ​ 24 ​ 417 ​ 122 ​ 1,163 ​ 1,758 Total revenue 485,565 ​ 352,458 ​ 1,687 ​ 4,272 ​ 417 ​ 122 ​ 487,669 ​ 356,852 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Timing of revenue recognition ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Transferred at a point in time 485,565 ​ 352,458 ​ 1,687 ​ 4,272 ​ 417 ​ 122 ​ 487,669 ​ 356,852 Total revenue 485,565 ​ 352,458 ​ 1,687 ​ 4,272 ​ 417 ​ 122 ​ 487,669 ​ 356,852 ​ (i) Represents revenue based on geographical locations of the customers who have contributed to the revenue generated in the applicable segment.

Property and equipment (Tables)

Property and equipment (Tables)	12 Months Ended
	Oct. 31, 2023
Property and equipment
Schedule of property, plant, equipment and depreciation	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Office equipment ​ Production Leasehold ​ ​ ​ ​ ​ and computers ​ equipment ​ improvements ​ Vehicles ​ Buildings ​ Total Cost ​ $ ​ $ ​ $ ​ $ ​ $ ​ $ Opening balance, November 1, 2021 ​ 3,100 ​ - ​ 27,224 ​ 16 ​ 2,800 ​ 33,140 Additions ​ 541 ​ 34 ​ 7,163 ​ 21 ​ - ​ 7,759 Additions from business combinations ​ 854 ​ 2,692 ​ 3,960 ​ - ​ - ​ 7,506 Foreign currency translation ​ 19 ​ 189 ​ 4 ​ - ​ - ​ 212 Balance, October 31, 2022 4,514 ​ 2,915 ​ 38,351 ​ 37 ​ 2,800 ​ 48,617 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Additions (i) 1,068 ​ - ​ 4,718 ​ - ​ - ​ 5,786 Additions from business combinations (Note 5) - ​ - ​ 111 ​ - ​ - ​ 111 Transfers ​ ​ ​ ​ ​ (775) ​ - ​ 775 ​ - Impairment loss (ii) ​ - ​ - ​ (126) ​ - ​ - ​ (126) Foreign currency translation ​ 157 ​ 944 ​ 54 ​ 1 ​ - ​ 1,156 Balance, October 31, 2023 5,739 ​ 3,859 ​ 42,333 ​ 38 ​ 3,575 ​ 55,544 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Opening balance, November 1, 2021 1,206 ​ - ​ 7,113 ​ 9 ​ 56 ​ 8,384 Depreciation 925 ​ 486 ​ 7,117 ​ 5 ​ 217 ​ 8,750 Balance, October 31, 2022 2,131 ​ 486 ​ 14,230 ​ 14 ​ 273 ​ 17,134 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Depreciation 992 ​ 539 ​ 8,820 ​ 1 ​ 217 ​ 10,569 Foreign currency translation ​ 44 ​ 604 ​ 51 ​ - ​ - ​ 699 Balance, October 31, 2023 3,167 ​ 1,629 ​ 23,101 ​ 15 ​ 490 ​ 28,402 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, October 31, 2022 ​ 2,383 ​ 2,429 ​ 24,121 ​ 23 ​ 2,527 ​ 31,483 Balance, October 31, 2023 ​ 2,572 ​ 2,230 ​ 19,232 ​ 23 ​ 3,085 ​ 27,142 ​ (i) During the year ended October 31, 2023, the Company had a balance of $711 (2022 - $178 ) in assets under construction, largely related to cannabis retail locations not yet in operations. (ii) The Company determined several leasehold improvements that were impaired because of closure of stores or expiration of lease term which result in an impairment $ 126 .

Intangible assets and goodwill

Intangible assets and goodwill (Tables)	12 Months Ended
	Oct. 31, 2023
Intangible assets and goodwill.
Schedule of intangible assets and goodwill	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Software Licenses Brand Name Goodwill Total Cost ​ $ ​ $ ​ $ ​ $ ​ $ Opening balance, November 1, 2021 ​ 9,463 ​ 44,762 ​ 21,075 ​ 79,946 ​ 155,246 Additions and reclasses ​ 905 ​ - ​ 308 ​ 83 ​ 1,296 Additions from business combinations ​ 338 ​ 20 ​ 10,047 ​ 43,967 ​ 54,372 Impairment loss ​ (89) ​ - ​ (1,365) ​ (45,077) ​ (46,531) Foreign currency translation ​ 42 ​ - ​ 2,508 ​ 4,500 ​ 7,050 Balance, October 31, 2022 ​ 10,659 ​ 44,782 ​ 32,573 ​ 83,419 ​ 171,433 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Additions 273 ​ - ​ 22 ​ - 295 Additions from business combinations (Note 5) - ​ 1,487 ​ - ​ 3,416 4,903 Impairment Loss ​ ​ ​ ​ ​ (23,257) ​ (10,292) ​ (33,549) Foreign currency translation ​ 378 ​ - ​ (390) ​ (340) ​ (352) Balance, October 31, 2023 11,310 ​ 46,269 ​ 8,948 ​ 76,203 142,730 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Opening balance, November 1, 2021 1,776 ​ 11,189 ​ - ​ - 12,965 Amortization 2,412 ​ 10,672 ​ - ​ - 13,084 Foreign currency translation ​ (106) ​ - ​ - ​ - (106) Balance, October 31, 2022 4,082 ​ 21,861 ​ - ​ - 25,943 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amortization 2,131 ​ 11,093 ​ - ​ - 13,224 Foreign currency translation ​ 78 ​ - ​ - ​ - ​ 78 Balance, October 31, 2023 6,291 ​ 32,954 ​ - ​ - 39,245 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, October 31, 2022 6,577 ​ 22,921 ​ 32,573 ​ 83,419 145,490 Balance, October 31, 2023 5,019 ​ 13,315 ​ 8,948 ​ 76,203 103,485
Schedule of indefinite life intangible assets	​ ​ ​ ​ ​ ​ ​ ​ Impairment loss Brands ​ 2023 ​ 2022 ​ ​ $ ​ $ Blessed CBD ​ 2,772 ​ - Daily High Club ​ 33 ​ 564 DankStop ​ 769 ​ - FABCBD ​ 7,257 ​ 331 GC ​ 749 ​ 470 Nuleaf ​ 8,796 ​ - Smoke Cartel ​ 2,881 ​ - Total ​ 23,257 ​ 1,365

Prepaid expenses and deposits (

Prepaid expenses and deposits (Tables)	12 Months Ended
	Oct. 31, 2023
Prepaid expenses and deposits
Schedule of prepaid expenses and deposits	​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Deposits on cannabis retail outlets ​ 1,640 ​ 1,417 Prepaid insurance and other 3,847 5,160 Prepayment on inventory 2,656 3,578 Total 8,143 10,155 Less current portion (4,836) (7,167) Long-term 3,307 2,988 ​

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Oct. 31, 2023
Inventory
Schedule of inventory	​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Finished goods ​ 25,470 ​ 23,393 Work in process ​ 16 ​ 56 Raw materials ​ 626 ​ 492 Provision for obsolescence (138) (527) Total 25,974 23,414 ​

Trade and other receivables (Ta

Trade and other receivables (Tables)	12 Months Ended
	Oct. 31, 2023
Trade and other receivables
Schedule of trade and other receivables	​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Trade accounts receivable ​ 7,471 ​ 7,916 Sales tax receivable 102 284 Total 7,573 8,200 ​

Put option liability (Tables)

Put option liability (Tables)	12 Months Ended
	Oct. 31, 2023
Put option liability
Schedule of sensitivity analysis	​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ FABCBD Put Option liability (i) ​ - ​ 763 Blessed Put Option liability (ii) ​ 1,490 ​ 2,899 NuLeaf Put Option liability (iii) 2,185 ​ 2,674 Total 3,675 6,336 Less current portion (3,675) (6,336) Long-term obligation - -

Accounts payable and accrued _2

Accounts payable and accrued liabilities (Tables)	12 Months Ended
	Oct. 31, 2023
Accounts payable and accrued liabilities.
Summary of accounts payable and accrued liabilities	​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Accounts payable ​ 8,353 ​ 7,670 Accrued liabilities ​ 8,486 ​ 7,021 Income tax payable 1,631 ​ 3,212 Sales tax payable 2,432 ​ 8,343 Total 20,902 26,246 ​

Notes payable (Tables)

Notes payable (Tables)	12 Months Ended
	Oct. 31, 2023
Notes payable
Schedule of borrowings	​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Other 215 ​ 245 Notes payable (i) 12,429 ​ 12,012 Total 12,644 12,257 Less current portion (136) - Long-term 12,508 12,257 (i) On November 18, 2020, the Company acquired all of the issued and outstanding shares of Meta which included notes payable to Opaskwayak Cree Nation (“OCN”). Notes payable were valued at $12,783 at the date of acquisition by discounting it over two years at market interest rate of 14% . On January 6, 2021, the Company entered into another Amended Loan Agreement with OCN to remove the annual administration fee and extend the maturity date of the loan until December 31, 2024. As a result of the debt restructuring, the Company recognized a $1,145 debt restructuring gain in the statement of net loss and comprehensive loss for the year ended October 31, 2021. The Company incurred interest in the amount of $1,300 (2022: $1901 ) and accretion expense in the amount of $ 111 (2022: $512 ) in relation to the outstanding loan.

Interest bearing loans and bo_2

Interest bearing loans and borrowings (Tables)	12 Months Ended
	Oct. 31, 2023
Interest bearing loans and borrowings
Schedule of interest bearing loans and borrowings	​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ connectFirst loan ​ 16,141 ​ 16,393 Total 16,141 16,393

Convertible Debentures (Tables)

Convertible Debentures (Tables)	12 Months Ended
	Oct. 31, 2023
Convertible debentures
Schedule of convertible debentures	​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Convertible debentures, beginning of period ​ 7,466 ​ 8,163 Loss on extinguishment and modifications - 354 Conversion of debenture into equity - 108 Gain (loss) on debenture (505) - Repayment of debt ​ - ​ (2,794) Accretion on convertible debentures 1,747 1,635 Total 8,708 7,466 Less current portion (8,708) (2,696) Long-term - 4,770

Finance and other costs (Tables

Finance and other costs (Tables)	12 Months Ended
	Oct. 31, 2023
Finance and other costs.
Schedule of finance and other costs	​ ​ ​ ​ ​ ​ For the year ended October 31 2023 2022 ​ ​ $ ​ $ Accretion on convertible debentures ​ 1,747 ​ 1,635 Accretion on notes payable ​ 112 ​ 512 Accretion on lease liabilities ​ 2,480 ​ 2,384 Interest on notes payable ​ 1,300 ​ 1,901 Interest on interest bearing borrowings ​ 1,497 ​ — Transaction and other costs ​ 2,591 ​ 3,947 Total 9,727 10,379 ​

Taxes (Tables)

Taxes (Tables)	12 Months Ended
	Oct. 31, 2023
Taxes
Schedule of reconciliation of effective tax rate	​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Accounting Loss before income taxes ​ (48,596) ​ (73,763) Canadian Statutory tax rate 23% 23% Expected income tax recovery based on statutory rates (11,177) (16,965) ​ ​ ​ ​ ​ Increase (decrease) in taxes resulting from: ​ ​ ​ ​ Non-deductible items ​ 3,423 ​ (979) Tax on dispositions ​ - ​ - Change in tax rates and subsidiary rate differential ​ (1,077) ​ (2,532) Revaluation of tax estimates ​ (1,374) ​ (3,798) Goodwill Impairment ​ - ​ 12,134 Change in unrecognized deferred tax assets ​ 2,916 ​ 7,796 Other items (354) 1,429 Tax expense (recovery) (7,644) (2,915)
Components of the Deferred tax	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended October 31, 2023 ​ Deferred income tax asset (liability) beginning of year ​ Acquired business combination ​ Recognized in earnings OCI ​ Deferred income tax asset (liability) end of year ​ ​ $ ​ $ ​ $ ​ ​ ​ $ Capital assets ​ 5,048 ​ (276) ​ 1,491 ​ (390) ​ 5,873 Goodwill ​ (666) ​ - ​ 1,063 ​ - ​ 397 Intangible assets ​ (15,389) ​ - ​ 9,146 ​ - ​ (6,243) Right-of-use assets/liabilities ​ 824 ​ 35 ​ 292 ​ - ​ 1,151 Other ​ 2,406 ​ - ​ (961) ​ - ​ 1,445 Non-capital loss carry-forwards ​ 26,305 ​ - ​ 58 ​ - ​ 26,363 Tax benefits not recognized ​ (28,131) ​ - ​ (2,122) - ​ (30,253) Total ​ (9,603) ​ (241) ​ 8,967 (390) ​ (1,267) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-capital loss carry-forwards ​ - ​ - ​ - ​ - ​ - Provision for obsolescence ​ (9,603) ​ (241) ​ 8,967 (390) ​ (1,267) Total ​ (9,603) ​ (241) ​ 8,967 (390) ​ (1,267)

Share capital (Tables)

Share capital (Tables)	12 Months Ended
	Oct. 31, 2023
Share capital.
Schedule of share capital	​ ​ ​ ​ ​ Common shares: ​ ​ ​ ​ ​ Number of shares ​ Amount ​ # $ Opening balance, November 1, 2021 54,360,028 ​ 208,904 Acquisition - FABCBD ​ - ​ 313 Acquisition - NuLeaf 4,429,809 ​ 35,527 Acquisition - Budroom ​ 674,650 ​ 3,738 Acquisition - Boreal Cannabis ​ 443,301 ​ 2,203 Acquisition - Crossroads Cannabis ​ 516,735 ​ 2,189 Acquisition - Choom ​ 2,147,023 ​ 3,940 Acquisition - Budheaven ​ 564,092 ​ 1,986 Issuance of shares through ATM ​ 1,758,167 ​ 8,807 Share issuance costs ​ - ​ (974) Vested restricted share units (Note 20) ​ 82,976 ​ 247 Issued to pay fees via shares ​ 15,122 ​ 100 Shares issued through equity financing ​ 4,956,960 ​ 6,768 Exercise options (Note 20) ​ 70,500 ​ 526 Exercise warrants (Note 21) ​ 530,423 ​ 4,352 Daily High Club Escrow cancellation ​ (28,553) ​ (53) Smoke Cartel Earnout ​ 500,000 ​ 940 Balance, October 31, 2022 71,021,233 ​ 279,513 Acquisition - Jimmy's (Note 5) ​ 2,595,533 ​ 4,932 Issuance of shares through ATM (i) ​ 1,055,861 ​ 2,442 Share issuance costs ​ - ​ (28) Vested restricted share units (RSU) (note 20) ​ 66,667 ​ 161 Issued to pay fees in shares ​ 136,266 ​ 278 Issuance of shares due to put option exercise (note 12) ​ 423,587 ​ 729 Balance, October 31, 2023 75,299,147 ​ 288,027 (i) On August 31, 2023, the Company announced that it established a new at-the-market equity offering (“the ATM Program”) that allows the Company to issue up to $30,000 (or the equivalent in U.S. dollars) of common shares from treasury to the public from time to time at the Company’s discretion and subject to regulatory requirements. During the year ended October 31, 2023, a total of $2,442 has been raised through the program .

Share - based compensation (Tab

Share - based compensation (Tables)	12 Months Ended
	Oct. 31, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Schedule of changes in number of stock options with their weighted average exercise prices	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As at October 31 2023 ​ 2022 ​ ​ Number of ​ Weighted Average ​ Number of ​ Weighted Average ​ ​ options Exercise Price ($) options Exercise Price ($) Opening balance, November 1, 2022 2,250,082 6.16 1,906,129 6.51 Granted 2,666,457 2.61 554,122 4.99 Forfeited or expired (325,559) 8.30 (154,669) 5.25 Exercised ​ — ​ — ​ (55,500) ​ 5.93 Balance, October 31, 2023 4,590,980 3.94 2,250,082 6.16 Exercisable, end of year 1,909,963 5.68 1,349,450 6.19
Schedule of range of exercise prices of outstanding share options and exercisable share options	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Range of Exercise Price ​ Outstanding Options ​ Exercisable Options ​ ​ Number of Options Outstanding ​ Weighted Average Remaining Life (years) ​ Weighted Average Exercise Price ​ Number of Options Outstanding ​ Weighted Average Exercise Price ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $0.00 - $16.67 ​ 4,590,980 ​ 1.82 ​ $ 3.99 ​ 1,909,963 ​ $ 5.68
Schedule of assumptions used for options granted valued using the Black-Scholes	​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ 2022 Share Price ​ 2.40 ​ 8.02 Exercise Price ​ 2.61 ​ 8.05 Volatility ​ 69% ​ 85% Expected option life (years) ​ 2.16 ​ 2.00 Weighted average fair value ​ 1.85 ​ 5.90 Risk-free interest rate ​ 4.73% ​ 2.60%
RSU
Disclosure of terms and conditions of share-based payment arrangement [line items]
Schedule of number of share and weighted average exercise prices	​ ​ ​ ​ ​ ​ As at October 31 2023 ​ 2022 Opening balance, November 1, 2022 132,143 ​ 84,167 Granted 486,335 ​ 65,476 Forfeited or expired — ​ — Exercised ​ (132,143) ​ (17,500) Balance, October 31, 2023 486,335 ​ 132,143
Escrow Shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Schedule of number of share and weighted average exercise prices	​ ​ ​ ​ ​ ​ As at October 31 2023 ​ 2022 Opening balance, November 1, 2022 3,161 ​ 2,770 Granted — ​ 2,723 Forfeited or expired — ​ (57) Released from escrow ​ (2,619) ​ (2,275) Balance, October 31, 2023 542 ​ 3,161 ​

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Oct. 31, 2023
Warrants.
Schedule of activity of warrants	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ Number of ​ Warrants ​ Put option ​ Weighted ​ average ​ ​ ​ ​ warrants ​ amount ​ liability ​ average ​ number of ​ Expiry dates ​ ​ ​ ​ ​ ​ amount ​ exercise price ​ years to ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ expiry ​ ​ ​ # $ $ $ ​ ​ Opening balance, November 1, 2022 111,242,184 ​ 10,724 ​ 1,693 ​ 2.60 ​ 2.01 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Revaluation of put option liability — ​ — ​ 220 ​ — ​ — ​ ​ Warrants cancelled or expired ​ (17,248,015) ​ (274) ​ — ​ — ​ — ​ ​ Warrants exercised ​ (7,956,345) ​ (6) ​ (1,913) ​ — ​ — ​ ​ Issued warrants - Promissory note (i) 700,000 ​ 321 ​ — ​ 4.98 ​ 0.33 ​ June 21, 2023 Issued warrants - Bought deal (ii) 4,956,960 ​ 4,732 ​ — ​ 2.73 ​ 0.05 ​ July 22, 2027 Balance, October 31, 2022 91,694,784 ​ 15,497 ​ — ​ 2.58 ​ 2.39 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants expired (iii) ​ (39,619,252) ​ (2,437) ​ — ​ 0.43 ​ — ​ ​ Warrants cancelled (iii) ​ (809,010) ​ (320) ​ — ​ 0.43 ​ — ​ ​ Balance, October 31, 2023 51,266,522 ​ 12,740 ​ — ​ 5.61 ​ 0.75 ​

Loss per share (Tables)

Loss per share (Tables)	12 Months Ended
	Oct. 31, 2023
Loss per share.
Loss per share	​ ​ ​ ​ ​ ​ For the year ended October 31 2023 2022 ​ $ $ Net loss for the period ​ (40,952) ​ (70,848) Non-controlling interest portion of net loss ​ (1,642) ​ 908 Net loss for the period attributable to owners of the Company ​ (39,310) ​ (71,756) ​ ​ # ​ # Weighted average number of common shares - basic ​ 74,329,171 ​ 62,775,446 Basic and diluted loss per share ​ (0.53) ​ (1.14)

Financial instruments and ris_2

Financial instruments and risk management (Tables)	12 Months Ended
	Oct. 31, 2023
Financial instruments and risk management
Schedule of aging profile of accounts receivable and allowance for expected credit loss	​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Current (for less than 30 days) 2,449 5,435 31 – 60 days 1,234 420 61 – 90 days 934 568 Greater than 90 days 3,390 2,148 Less allowance (536) (655) ​ 7,471 7,916
Schedule of maturities of financial liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ October 31, 2023 Contractual cash flows Less than one year 1-3 years 4-5 years Greater than 5 years ​ ​ $ ​ $ ​ $ ​ $ ​ $ Accounts payable and accrued liabilities ​ 20,902 20,902 ​ - ​ - - Notes payable ​ 12,644 137 ​ 12,428 ​ - 79 Interest bearing loans and borrowings ​ 16,141 ​ 16,141 ​ - ​ - - Put option liability ​ 3,675 3,675 ​ - ​ - - Convertible debentures ​ 8,708 ​ 8,708 ​ - ​ - - Undiscounted lease obligations ​ 39,333 ​ 9,627 ​ 14,747 ​ 9,333 5,626 Total ​ 101,403 ​ 59,190 ​ 27,175 ​ 9,333 5,705
Schedule of carrying amounts of foreign currency denominated monetary assets and monetary liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As at October 31 2023 2023 2023 2023 ​ 2022 (Canadian dollar equivalent amounts of GBP, EUR and USD balances) ​ (GBP) ​ (EUR) ​ (USD) ​ Total ​ Total ​ ​ $ ​ $ ​ $ $ ​ $ Cash ​ 909 ​ 322 2,888 ​ 4,119 ​ 4,391 Accounts receivable ​ 363 ​ 68 553 ​ 984 ​ 1,754 Accounts payable and accrued liabilities ​ (637) ​ (682) (4,547) ​ (5,866) ​ (11,542) Net monetary assets ​ 635 ​ (292) (1,106) ​ (763) ​ (5,397)

Segmented information (Tables)

Segmented information (Tables)	12 Months Ended
	Oct. 31, 2023
Segmented information
Summary of segmented information based on segments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Retail ​ Retail ​ Wholesale ​ Wholesale ​ Corporate ​ Corporate ​ Total ​ Total For the year ended October 31 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ ​ ($) ($) ($) ($) ($) ($) ($) ($) Total revenue 485,565 352,458 1,687 4,272 417 122 487,669 356,852 Gross profit (loss) 131,788 99,454 (882) 1,379 408 119 131,314 100,952 (Loss) income from operations (9,559) (47,010) (4,678) (1,668) (27,188) (23,632) (41,425) (72,310) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As at October 31, ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current assets ​ 48,789 ​ 32,672 ​ 5,747 ​ 11,703 ​ 14,109 ​ 19,685 ​ 68,645 ​ 64,060 Current liabilities ​ 22,459 ​ 29,594 ​ 1,321 ​ 2,599 ​ 34,357 ​ 27,748 ​ 58,137 ​ 59,941
Summary of segmented information based on geographical areas	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Canada Canada USA USA International International Total Total For the year ended October 31 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ ​ ($) ​ ($) ​ ($) ​ ($) ​ ($) ​ ($) ​ ($) ​ ($) Total revenue 431,694 ​ 290,437 ​ 52,780 ​ 59,870 ​ 3,195 ​ 6,545 ​ 487,669 ​ 356,852 Gross profit 104,827 ​ 66,997 ​ 24,576 ​ 29,724 ​ 1,911 ​ 4,231 ​ 131,314 ​ 100,952 (Loss) income from operations (8,659) ​ (28,833) ​ (30,137) ​ (46,527) ​ (2,629) ​ 3,050 ​ (41,425) ​ (72,310) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As at October 31, ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current assets ​ 55,787 ​ 43,786 ​ 11,386 ​ 18,482 ​ 1,472 ​ 1,791 ​ 68,645 ​ 64,060 Non-current assets ​ 126,579 ​ 139,854 ​ 34,006 ​ 58,765 ​ 4,171 ​ 12,064 ​ 164,756 ​ 210,683 Current liabilities ​ 50,968 ​ 37,064 ​ 5,958 ​ 20,947 ​ 1,211 ​ 1,930 ​ 58,137 ​ 59,941 Non-current liabilities ​ 37,308 ​ 48,861 ​ 3,814 ​ 3,908 ​ 475 ​ — ​ 41,598 ​ 52,769 ​

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Oct. 31, 2023
Related party transactions
Schedule of key management compensation	​ ​ ​ ​ ​ ​ ​ 2023 2022 ​ ​ $ ​ $ Short-term compensation ​ 2,896 ​ 2,408 Share-based compensation 2,452 1,479 Total 5,348 3,887 ​

Right of use assets and lease_2

Right of use assets and lease obligations (Tables)	12 Months Ended
	Oct. 31, 2023
Right of use assets and lease obligations
Summary of right of use assets	​ ​ ​ ​ Right of use assets Total ​ $ Opening balance, November 1, 2022 ​ 30,519 Net additions ​ 9,851 Terminations ​ (169) Impairment loss ​ (590) Depreciation expense for the period ​ (8,968) Balance, October 31, 2023 ​ 30,643
Summary of lease liabilities	​ ​ ​ ​ Lease Liabilities Total ​ ​ $ Opening balance, November 1, 2022 ​ 33,768 Additions ​ 9,921 Terminations ​ (163) Adjustments ​ 96 Cash outflows in the year ​ (11,065) Accretion expense for the year ended (Note 17) ​ 2,480 Balance, October 31, 2023 ​ 35,037 Current portion ​ (7,214) Non-current ​ 27,823

Non-controlling interest (Table

Non-controlling interest (Tables)	12 Months Ended
	Oct. 31, 2023
Non-controlling interest.
Schedule of summarized financial information for the Company's subsidiaries which have non-controlling interests	​ ​ ​ ​ ​ ​ As at October 31, 2023 2022 ​ ​ $ ​ $ Total current assets 3,017 12,471 Total non-current assets 21,085 85,035 Total current liabilities (4,128) (16,175) Total non-current liabilities ​ (4,891) ​ (3,366) Revenues for the year ended ​ 31,723 ​ 45,184 Net income for the year ended ​ (13,252) ​ 3,971 Total Comprehensive income/loss (10,672) 5,291
Schedule of net change in non-controlling interests	​ ​ ​ ​ ​ ​ As at October 31 2023 2022 ​ ​ $ ​ $ Opening balance, November 1, 2022 ​ 5,683 ​ 4,795 Share of loss (gain) for the period - Saturninus Partners ​ 245 ​ (110) Share of loss (gain) for the period - Meta ​ 597 ​ (136) Share of loss (gain) for the period - Blessed ​ (524) ​ 305 Share of loss (gain) for the period - NuLeaf ​ (1,960) ​ 563 Purchase of NuLeaf ​ - ​ 1,726 Distribution - Saturninus Partners ​ - ​ (749) Distribution - FABCBD ​ - ​ (372) Distribution - Blessed ​ (358) ​ (569) Distribution - NuLeaf ​ - ​ (270) Distribution - Meta ​ (104) ​ - Purchase of minority interest and closing of NCI balance - FABCBD ​ (1,469) ​ 500 Balance, October 31, 2023 ​ 2,110 ​ 5,683 ​

Basis of preparation (Details)

Basis of preparation (Details)	12 Months Ended
	Oct. 31, 2023
Canna Cabana Inc.
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
2680495 Ontario Inc.
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
Saturninus Partners GP
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	50%
Valiant Distribution Canada Inc.
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
Meta Growth Corp.
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
NAC Thompson North Ltd. Partnership
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	49%
NAC OCN Ltd. Partnership
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	49%
HT Global Imports Inc.
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
2049213 Ontario Inc.
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
1171882 B.C. Ltd.
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
High Tide BV (Grasscity)
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
Valiant Distributions Inc.
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
Smoke Cartel USA, Inc.
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
Fab Nutrition, LLC (FABCBD)
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
Halo Kushbar Retail Inc.
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
Nuleaf Naturals, LLC
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	80%
DHC Supply, LLC
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
DS Distribution Inc.
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	100%
Fab Nutrition, LLC (FABCBD)
Disclosure of subsidiaries [line items]
Proportion of interest held in subsidiary	80%

Accounting policies - Useful li

Accounting policies - Useful life of property and equipment (Details)	12 Months Ended
	Oct. 31, 2023
Office equipment and computers | Minimum
Disclosure of detailed information about property, plant and equipment [line items]
Useful life (in years)	3 years
Office equipment and computers | Maximum
Disclosure of detailed information about property, plant and equipment [line items]
Useful life (in years)	5 years
Vehicles
Disclosure of detailed information about property, plant and equipment [line items]
Useful life (in years)	5 years
Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Useful life (in years)	15 years
Production equipment
Disclosure of detailed information about property, plant and equipment [line items]
Useful life (in years)	7 years

Accounting policies - Useful _2

Accounting policies - Useful life of intangible assets (Details)	12 Months Ended
	Oct. 31, 2023
Software
Disclosure of detailed information about intangible assets [line items]
Useful life (in years)	5 years

Business combinations (Details)

Business combinations (Details) - CAD ($) $ in Thousands	Dec. 29, 2022	Aug. 25, 2022	Aug. 02, 2022	Jul. 15, 2022	Jun. 04, 2022	Jun. 01, 2022	May 10, 2022	Apr. 26, 2022	Apr. 21, 2022	Feb. 09, 2022	Nov. 29, 2021
Jimmy's
Total consideration
Common shares	$ 4,932
Working Capital Adjustment	352
Total consideration	5,284
Purchase price allocation
Cash / Cash and cash equivalents	622
Inventory	308
Prepaid expenses	11
Property and equipment	111
Right of use asset	129
Intangible assets - business license rights	1,487
Goodwill	3,416
Accounts payable and accrued liabilities	(318)
Lease liabilities	(130)
Income tax payables	(110)
Deferred tax liability	(242)
Total consideration	$ 5,284
NuLeaf Naturals, LLC
Total consideration
Common shares											$ 35,527
Total consideration											35,527
Purchase price allocation
Cash / Cash and cash equivalents											564
Accounts receivable											216
Other receivables											21
Inventory											2,058
Prepaid expenses											305
Property and equipment											4,190
Right of use asset											3,144
Intangible assets - Software											211
Intangible assets - Brand											10,168
Goodwill											28,622
Accounts payable and accrued liabilities											(6,140)
Lease liabilities											(2,984)
Deferred tax liability											(3,122)
Non-controlling interest											(1,726)
Total consideration											$ 35,527
Bud Room Inc.
Total consideration
Common shares										$ 3,738
Working Capital Adjustment										12
Total consideration										3,750
Purchase price allocation
Cash / Cash and cash equivalents										63
Inventory										40
Prepaid expenses										31
Property and equipment										120
Right of use asset										200
Goodwill										3,707
Accounts payable and accrued liabilities										(46)
Lease liabilities										(365)
Total consideration										$ 3,750
2080791 Alberta Ltd.
Total consideration
Cash									$ 200
Common shares									2,203
Total consideration									2,403
Purchase price allocation
Cash / Cash and cash equivalents									250
Inventory									182
Prepaid expenses									8
Property and equipment									161
Right of use asset									160
Goodwill									1,830
Accounts payable and accrued liabilities									(28)
Lease liabilities									(160)
Total consideration									$ 2,403
Crossroads Cannabis
Total consideration
Common shares								$ 2,189
Total consideration								2,189
Purchase price allocation
Cash / Cash and cash equivalents								3
Inventory								284
Property and equipment								606
Right of use asset								751
Goodwill								1,296
Lease liabilities								(751)
Total consideration								$ 2,189
Ontario Lottery Winner
Total consideration
Cash			$ 176				$ 176
Loan Receivable - Settlement			3,463				3,463
Total consideration							3,639
Purchase price allocation
Cash / Cash and cash equivalents							12
Inventory							426
Prepaid expenses							2
Property and equipment							512
Goodwill							2,687
Total consideration							$ 3,639
Bud Heaven
Total consideration
Cash						$ 992
Cash True-up Payable						992
Common shares						1,986
Total consideration						2,978
Purchase price allocation
Cash / Cash and cash equivalents						41
Trade and other receivables						13
Inventory						102
Prepaid expenses						37
Property and equipment						240
Right of use asset						250
Goodwill						2,657
Accounts payable and accrued liabilities						(112)
Lease liabilities						(250)
Total consideration						$ 2,978
Kensington
Total consideration
Cash					$ 160
Loan Receivable - Settlement					523
Total consideration					683
Purchase price allocation
Cash / Cash and cash equivalents					3
Inventory					21
Property and equipment					185
Goodwill					474
Total consideration					$ 683
Halo Kushbar
Total consideration
Note Receivable - Settled				$ 810
Working Capital Adjustment				109
Total consideration				919
Purchase price allocation
Cash / Cash and cash equivalents				160
Trade and other receivables				37
Inventory				205
Prepaid expenses				14
Property and equipment				530
Right of use asset				718
Accounts payable and accrued liabilities				(27)
Lease liabilities				(718)
Total consideration				$ 919
Choom
Total consideration
Cash		$ 100	100
Common shares		$ 3,940	3,940
Total consideration			4,040
Purchase price allocation
Inventory			190
Property and equipment			962
Right of use asset			2,520
Intangible assets - business license rights			27
Goodwill			2,861
Lease liabilities			(2,520)
Total consideration			$ 4,040

Business combinations - Additio

Business combinations - Additional Information (Details) $ in Thousands								12 Months Ended
	May 29, 2023	Dec. 29, 2022 CAD ($) shares store	Jun. 01, 2022 CAD ($) EquityInstruments store	May 10, 2022 CAD ($) location	Apr. 26, 2022 CAD ($) shares store	Apr. 21, 2022 CAD ($) EquityInstruments store	Nov. 29, 2021 CAD ($) shares	Oct. 31, 2023 CAD ($)	Oct. 31, 2022 CAD ($)	Aug. 25, 2022 CAD ($) EquityInstruments	Aug. 02, 2022 CAD ($)	Jul. 15, 2022 CAD ($) store	Jun. 04, 2022 CAD ($)	May 17, 2022 CAD ($) EquityInstruments	Feb. 09, 2022 CAD ($) shares
Business Combinations
Contingent consideration obligation									$ 940
Gain (loss) included in 'Gain (loss) on revaluation of derivative liability'								$ 1,932	10,497
Jimmy's
Business Combinations
Percentage of acquisition		100%
Number of Retail Cannabis Stores Acquired | store		2
Pre-consolidation shares issued | shares		2,595,533
Aggregate value of common shares		$ 4,932
Total cash consideration		5,284
Revenues								4,660
Net (loss) income								203
Increase in revenues								5,475
Increase (decrease) in net income (loss)								$ 531
Working Capital Adjustment		$ 352
NuLeaf Naturals, LLC
Business Combinations
Percentage of acquisition							80%
Pre-consolidation shares issued | shares							4,429,809
Aggregate value of common shares							$ 35,527
Total cash consideration							$ 35,527
Remaining percentage of the outstanding shares acquired	20%						20%
Derivative liability							$ 8,326
Revenues									15,657
Net (loss) income									518
Increase in revenues									1,474
Increase (decrease) in net income (loss)									(797)
Transaction costs									89
Bud Room Inc.
Business Combinations
Percentage of acquisition															100%
Pre-consolidation shares issued | shares															674,650
Aggregate value of common shares															$ 3,738
Total cash consideration															3,750
Revenues									2,305
Net (loss) income									186
Increase in revenues									611
Increase (decrease) in net income (loss)									(23)
Transaction costs									30
Working Capital Adjustment															$ 12
2080791 Alberta Ltd.
Business Combinations
Percentage of acquisition						100%
Number of Retail Cannabis Stores Acquired | store						2
Pre-consolidation shares issued | EquityInstruments						443,301
Aggregate value of common shares						$ 2,203
Total cash consideration						2,403
Cash consideration						$ 200
Revenues									1,873
Net (loss) income									162
Increase in revenues									1,861
Increase (decrease) in net income (loss)									(132)
Transaction costs									9
Crossroads Cannabis
Business Combinations
Number of Retail Cannabis Stores Acquired | store					3
Pre-consolidation shares issued					378,079									138,656
Aggregate value of common shares					$ 2,189
Total cash consideration					2,189
Revenues									3,505
Net (loss) income									87
Increase in revenues									3,076
Increase (decrease) in net income (loss)									(132)
Transaction costs									44
Three retail cannabis stores acquired
Business Combinations
Aggregate value of common shares					$ 1,777
Additional retail cannabis stores acquired
Business Combinations
Aggregate value of common shares														$ 412
Ontario Lottery Winner
Business Combinations
Loan Receivable - Settlement				$ 3,463							$ 3,463
Number of Retail Cannabis Locations Acquired | location				2
Total cash consideration				$ 3,639
Cash consideration				$ 176							176
Revenues									4,254
Net (loss) income									55
Increase in revenues									6,427
Increase (decrease) in net income (loss)									152
Transaction costs									62
Bud Heaven
Business Combinations
Number of Retail Cannabis Stores Acquired | store			2
Pre-consolidation shares issued | EquityInstruments			564,092
Aggregate value of common shares			$ 1,986
Total cash consideration			2,978
Cash consideration			$ 992
Revenues									1,977
Net (loss) income									258
Increase in revenues									2,170
Increase (decrease) in net income (loss)									(419)
Transaction costs									9
Kensington
Business Combinations
Loan Receivable - Settlement													$ 523
Total cash consideration													683
Cash consideration													$ 160
Revenues									436
Net (loss) income									23
Increase in revenues									447
Increase (decrease) in net income (loss)									156
Transaction costs									7
Halo Kushbar
Business Combinations
Number of operating cannabis retail stores owned | store												3
Total cash consideration												$ 919
Contingent consideration												810
Revenues									1,164
Net (loss) income									42
Increase in revenues									2,213
Increase (decrease) in net income (loss)									10
Transaction costs									16
Working Capital Adjustment												$ 109
Choom
Business Combinations
Pre-consolidation shares issued | EquityInstruments										2,147,023
Aggregate value of common shares										$ 3,940	3,940
Total cash consideration											4,040
Cash consideration										$ 100	$ 100
Revenues									2,443
Net (loss) income									132
Increase in revenues									5,429
Increase (decrease) in net income (loss)									(659)
Transaction costs									$ 40

Revenue from contracts with c_3

Revenue from contracts with customers (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	$ 487,669	$ 356,852
Revenue	487,669	356,852
Transferred at a point in time
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	487,669	356,852
Cannabis and CBD
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	416,512	288,291
Consumption accessories
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	43,744	45,150
Data analytics services
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	26,250	21,653
Other revenue
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	1,163	1,758
Canada
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	431,694	290,436
Revenue	431,694	290,437
USA
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	52,780	59,323
Revenue	52,780	59,870
International
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	3,195	7,093
Retail
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	485,565	352,458
Revenue	485,565	352,458
Retail | Transferred at a point in time
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	485,565	352,458
Retail | Cannabis and CBD
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	416,512	288,291
Retail | Consumption accessories
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	42,126	40,902
Retail | Data analytics services
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	26,250	21,653
Retail | Other revenue
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	677	1,612
Retail | Canada
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	430,448	288,685
Retail | USA
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	51,922	56,680
Retail | International
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	3,195	7,093
Wholesale
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	1,687	4,272
Revenue	1,687	4,272
Wholesale | Transferred at a point in time
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	1,687	4,272
Wholesale | Consumption accessories
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	1,618	4,248
Wholesale | Other revenue
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	69	24
Wholesale | Canada
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	829	1,629
Wholesale | USA
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	858	2,643
Corporate
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	417	122
Revenue	417	122
Corporate | Transferred at a point in time
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	417	122
Corporate | Other revenue
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	417	122
Corporate | Canada
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	$ 417	$ 122

Property and equipment - Cost a

Property and equipment - Cost and accumulated depreciation (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	$ 31,483
Ending Balance	27,142	$ 31,483
Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	48,617	33,140
Additions	5,786	7,759
Additions from business combinations (Note 5)	111	7,506
Impairment loss	(126)
Foreign currency translation	1,156	212
Ending Balance	55,544	48,617
Accumulated depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	(17,134)	(8,384)
Depreciation	10,569	8,750
Foreign currency translation	699
Ending Balance	(28,402)	(17,134)
Office equipment and computers
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	2,383
Ending Balance	2,572	2,383
Office equipment and computers | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	4,514	3,100
Additions	1,068	541
Additions from business combinations (Note 5)		854
Foreign currency translation	157	19
Ending Balance	5,739	4,514
Office equipment and computers | Accumulated depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	(2,131)	(1,206)
Depreciation	992	925
Foreign currency translation	44
Ending Balance	(3,167)	(2,131)
Production equipment
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	2,429
Ending Balance	2,230	2,429
Production equipment | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	2,915
Additions		34
Additions from business combinations (Note 5)		2,692
Foreign currency translation	944	189
Ending Balance	3,859	2,915
Production equipment | Accumulated depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	(486)
Depreciation	539	486
Foreign currency translation	604
Ending Balance	(1,629)	(486)
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	24,121
Ending Balance	19,232	24,121
Leasehold improvements | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	38,351	27,224
Additions	4,718	7,163
Transfers	(775)
Additions from business combinations (Note 5)	111	3,960
Impairment loss	(126)
Foreign currency translation	54	4
Ending Balance	42,333	38,351
Leasehold improvements | Accumulated depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	(14,230)	(7,113)
Depreciation	8,820	7,117
Foreign currency translation	51
Ending Balance	(23,101)	(14,230)
Vehicles
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	23
Ending Balance	23	23
Vehicles | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	37	16
Additions		21
Foreign currency translation	1
Ending Balance	38	37
Vehicles | Accumulated depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	(14)	(9)
Depreciation	1	5
Ending Balance	(15)	(14)
Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	2,527
Ending Balance	3,085	2,527
Buildings | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	2,800	2,800
Transfers	775
Ending Balance	3,575	2,800
Buildings | Accumulated depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning Balance	(273)	(56)
Depreciation	217	217
Ending Balance	$ (490)	$ (273)

Property and equipment - Narrat

Property and equipment - Narratives (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Disclosure of detailed information about property, plant and equipment [line items]
Assets under construction	$ 711	$ 178
Impairment loss	34,265	$ 48,681
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Impairment loss	$ 126

Intangible assets and goodwil_2

Intangible assets and goodwill (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Intangible Assets and Goodwill
Intangible assets and goodwill at beginning of period	$ 145,490
Intangible assets and goodwill at end of period	103,485	$ 145,490
Cost
Intangible Assets and Goodwill
Intangible assets and goodwill at beginning of period	171,433	155,246
Additions and Reclasses	295	1,296
Additions from business combinations (Note 5)	4,903	54,372
Impairment loss	(33,549)	(46,531)
Foreign currency translation	(352)	7,050
Intangible assets and goodwill at end of period	142,730	171,433
Accumulated depreciation
Intangible Assets and Goodwill
Intangible assets and goodwill at beginning of period	(25,943)	(12,965)
Amortization	13,224	13,084
Foreign currency translation	78	(106)
Intangible assets and goodwill at end of period	(39,245)	(25,943)
Software
Intangible Assets and Goodwill
Intangible assets and goodwill at beginning of period	6,577
Intangible assets and goodwill at end of period	5,019	6,577
Software | Cost
Intangible Assets and Goodwill
Intangible assets and goodwill at beginning of period	10,659	9,463
Additions and Reclasses	273	905
Additions from business combinations (Note 5)		338
Impairment loss		(89)
Foreign currency translation	378	42
Intangible assets and goodwill at end of period	11,310	10,659
Software | Accumulated depreciation
Intangible Assets and Goodwill
Intangible assets and goodwill at beginning of period	(4,082)	(1,776)
Amortization	2,131	2,412
Foreign currency translation	78	(106)
Intangible assets and goodwill at end of period	(6,291)	(4,082)
Licenses
Intangible Assets and Goodwill
Intangible assets and goodwill at beginning of period	22,921
Intangible assets and goodwill at end of period	13,315	22,921
Licenses | Cost
Intangible Assets and Goodwill
Intangible assets and goodwill at beginning of period	44,782	44,762
Additions from business combinations (Note 5)	1,487	20
Intangible assets and goodwill at end of period	46,269	44,782
Licenses | Accumulated depreciation
Intangible Assets and Goodwill
Intangible assets and goodwill at beginning of period	(21,861)	(11,189)
Amortization	11,093	10,672
Intangible assets and goodwill at end of period	(32,954)	(21,861)
Brand Name
Intangible Assets and Goodwill
Intangible assets and goodwill at beginning of period	32,573
Intangible assets and goodwill at end of period	8,948	32,573
Brand Name | Cost
Intangible Assets and Goodwill
Intangible assets and goodwill at beginning of period	32,573	21,075
Additions and Reclasses	22	308
Additions from business combinations (Note 5)		10,047
Impairment loss	(23,257)	(1,365)
Foreign currency translation	(390)	2,508
Intangible assets and goodwill at end of period	8,948	32,573
Goodwill
Intangible Assets and Goodwill
Intangible assets and goodwill at beginning of period	83,419
Intangible assets and goodwill at end of period	76,203	83,419
Goodwill | Cost
Intangible Assets and Goodwill
Intangible assets and goodwill at beginning of period	83,419	79,946
Additions and Reclasses		83
Additions from business combinations (Note 5)	3,416	43,967
Impairment loss	(10,292)	(45,077)
Foreign currency translation	(340)	4,500
Intangible assets and goodwill at end of period	$ 76,203	$ 83,419

Intangible assets and goodwil_3

Intangible assets and goodwill - Cash-generating units (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Cash-generating units
Impairment	$ 34,265	$ 48,681
Brand Name
Cash-generating units
Impairment	$ 23,257	1,365
Minimum
Cash-generating units
Percentage of royalty on forecasted revenue	0.60%
Maximum
Cash-generating units
Percentage of royalty on forecasted revenue	5.80%
Bricks And Mortar Retail
Cash-generating units
Goodwill	$ 58,239	54,882
Period of cash flow projections	5 years
Average growth rate used to forecast revenue	2%
Terminal growth rate	2%
After-tax discount rate	14%
Impairment	$ 0	0
Ecommerce Retail
Cash-generating units
Goodwill	$ 17,905	28,537
Period of cash flow projections	5 years
Average growth rate used to forecast revenue	2%
Terminal growth rate	2%
After-tax discount rate	15%
Impairment	$ 10,292	45,077
Blessed CBD | Brand Name
Cash-generating units
Impairment	2,772
Grasscity | Brand Name
Cash-generating units
Impairment	749	470
Smoke Cartel Inc, | Brand Name
Cash-generating units
Impairment	2,881
Fab Nutrition, LLC (FABCBD) | Brand Name
Cash-generating units
Impairment	7,257	331
Daily High Club | Brand Name
Cash-generating units
Impairment	33	$ 564
DankStop | Brand Name
Cash-generating units
Impairment	769
NuLeaf Naturals, LLC | Brand Name
Cash-generating units
Impairment	$ 8,796

Prepaid expenses and deposits_2

Prepaid expenses and deposits (Details) - CAD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Prepaid expenses and deposits
Deposits on cannabis retail outlets	$ 1,640	$ 1,417
Prepaid insurance and other	3,847	5,160
Prepayment on inventory	2,656	3,578
Total	8,143	10,155
Less current portion	(4,836)	(7,167)
Long-term	$ 3,307	$ 2,988

Inventory (Details)

Inventory (Details) - CAD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Inventory
Finished goods	$ 25,470	$ 23,393
Work in process	16	56
Raw materials	626	492
Provision for obsolescence	(138)	(527)
Total	$ 25,974	$ 23,414

Trade and other receivables (De

Trade and other receivables (Details) - CAD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Trade and other receivables
Trade accounts receivable	$ 7,471	$ 7,916
Sales tax receivable	102	284
Total	$ 7,573	$ 8,200

Put option liability (Details)

Put option liability (Details) - CAD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022	Nov. 29, 2021	Oct. 19, 2021	May 10, 2021
Disclosure of nature and extent of risks arising from financial instruments [line items]
Less current portion	$ (3,675)	$ (6,336)
Put option
Disclosure of nature and extent of risks arising from financial instruments [line items]
Total	3,675	6,336
Less current portion	(3,675)	(6,336)
Fab Nutrition, LLC (FABCBD)
Disclosure of nature and extent of risks arising from financial instruments [line items]
Total					$ 3,722
Fab Nutrition, LLC (FABCBD) | Put option
Disclosure of nature and extent of risks arising from financial instruments [line items]
Total		763
Enigmaa Ltd. (Blessed CBD)
Disclosure of nature and extent of risks arising from financial instruments [line items]
Total				$ 4,323
Enigmaa Ltd. (Blessed CBD) | Put option
Disclosure of nature and extent of risks arising from financial instruments [line items]
Total	1,490	2,899
Nuleaf Naturals, LLC
Disclosure of nature and extent of risks arising from financial instruments [line items]
Total			$ 8,326
Nuleaf Naturals, LLC | Put option
Disclosure of nature and extent of risks arising from financial instruments [line items]
Total	$ 2,185	$ 2,674

Put option liability - Narrativ

Put option liability - Narratives (Details) - CAD ($) $ in Thousands						12 Months Ended
	May 29, 2023	May 24, 2023	Nov. 29, 2021	Oct. 19, 2021	May 10, 2021	Oct. 31, 2023	Oct. 31, 2022
Disclosure of maturity analysis for derivative financial liabilities [line items]
Valuation of put option pre-determined multiple of sales				2.2
Gain on revaluation of put option liability						$ 1,932	$ 10,497
Shares issued through equity financing						2,442	6,768
Put option
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative financial liabilities						3,675	6,336
Enigmaa Ltd. (Blessed CBD)
Disclosure of maturity analysis for derivative financial liabilities [line items]
Percentage of acquisition				80%
Remaining percentage of the outstanding shares acquired				20%
Derivative financial liabilities				$ 4,323
Enigmaa Ltd. (Blessed CBD) | Put option
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative financial liabilities						1,490	2,899
Gain on revaluation of put option liability						1,409	1,415
Nuleaf Naturals, LLC
Disclosure of maturity analysis for derivative financial liabilities [line items]
Percentage of acquisition			80%
Remaining percentage of the outstanding shares acquired	20%		20%
Derivative financial liabilities			$ 8,326
Nuleaf Naturals, LLC | Put option
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative financial liabilities						2,185	2,674
Gain on revaluation of put option liability						489	5,652
Fab Nutrition, LLC (FABCBD)
Disclosure of maturity analysis for derivative financial liabilities [line items]
Percentage of acquisition					80%
Remaining percentage of the outstanding shares acquired		20%			20%
Derivative financial liabilities					$ 3,722
Gain on revaluation of put option liability						$ 34	1,874
Shares issued		423,587
Shares issued through equity financing		$ 729
Fab Nutrition, LLC (FABCBD) | Put option
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative financial liabilities							$ 763

Accounts payable and accrued _3

Accounts payable and accrued liabilities (Details) - CAD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Accounts payable and accrued liabilities.
Accounts payable	$ 8,353	$ 7,670
Accrued liabilities	8,486	7,021
Income tax payable	1,631	3,212
Sales tax payable	2,432	8,343
Total	$ 20,902	$ 26,246

Notes payable (Details)

Notes payable (Details) - CAD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Disclosure of detailed information about borrowings [line items]
Total	$ 12,644	$ 12,257
Less current portion	(136)
Long-term	12,508	12,257
Other
Disclosure of detailed information about borrowings [line items]
Total	215	245
Notes payable
Disclosure of detailed information about borrowings [line items]
Total	$ 12,429	$ 12,012

Notes payable - Notes payable w

Notes payable - Notes payable with Third Parties (Details) - CAD ($) $ in Thousands		12 Months Ended
	Nov. 18, 2020	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Disclosure of detailed information about borrowings [line items]
Accretion expense for the year ended (Note 17)		$ 2,480
Interest expense		1,300	$ 1,901
Amended Loan Agreement
Disclosure of detailed information about borrowings [line items]
Accretion expense for the year ended (Note 17)		$ 111	$ 512
Gain on debt restructuring				$ 1,145
Meta Growth Corp. | Notes payable
Disclosure of detailed information about borrowings [line items]
Notes payable valued at the acquisition date	$ 12,783
Term of loan	2 years
Interest rate	14%

Interest bearing loans and bo_3

Interest bearing loans and borrowings (Details) - CAD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Disclosure of detailed information about borrowings [line items]
Short term loan	$ 16,141	$ 16,393
connectFirst loan
Disclosure of detailed information about borrowings [line items]
Short term loan	$ 16,141	$ 16,393

Interest bearing loans and bo_4

Interest bearing loans and borrowings - Narratives (Details) - CAD ($)				12 Months Ended
	Mar. 08, 2023	Oct. 25, 2022	Aug. 15, 2022	Oct. 31, 2023	Oct. 31, 2022
Disclosure of detailed information about borrowings [line items]
Interest bearing loans and borrowings				$ 16,141,000	$ 16,393,000
Demand Term Loan, Credit Facility
Disclosure of detailed information about borrowings [line items]
Principal amount of loan			$ 19,000,000
Demand Term Loan, Credit Facility | Prime rate
Disclosure of detailed information about borrowings [line items]
Borrowings, adjustment to interest rate basis			2.50%
Demand Term Loan, Credit Facility Tranche One
Disclosure of detailed information about borrowings [line items]
Principal amount of loan			$ 12,100,000
Borrowings, blended periodic payment			241,000
Interest bearing loans and borrowings				10,224,000
Demand Term Loan, Credit Facility Tranche Two
Disclosure of detailed information about borrowings [line items]
Principal amount of loan			6,900,000
Borrowings, blended periodic payment			$ 147,000
Amount inflow	$ 2,673,000	$ 4,226,000		5,917,000
connectFirst loan
Disclosure of detailed information about borrowings [line items]
Interest bearing loans and borrowings				16,141,000	16,393,000
Interest incurred and paid				1,497,000	0
Amount paid in relation to the outstanding interest				2,925,000	$ 0
Covenant, minimum borrowings balance				$ 7,500
Covenant, minimum borrowings balance percentage of total debt				50%
Covenant, current ratio				1.25%
Covenant, EBITDA ratio				3%
Amount pledged				$ 5,000,000
Borrowing balance included in cash and cash equivalents held				$ 8,197
connectFirst loan | Maximum
Disclosure of detailed information about borrowings [line items]
Covenant, debt service coverage ratio				1.40%

Convertible Debentures - Reconc

Convertible Debentures - Reconciliation of convertible debentures (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Disclosure of detailed information about borrowings [line items]
Gain (loss) on debenture	$ (505)	$ 0
Less current portion	(8,708)	(2,696)
Long-term		4,770
Unsecured convertible debentures
Disclosure of detailed information about borrowings [line items]
Convertible debentures, beginning of period	7,466	8,163
Loss on extinguishment and modifications		354
Conversion of debenture into equity		108
Gain (loss) on debenture	(505)
Repayment of convertible debentures		(2,794)
Accretion on convertible debentures	(1,747)	(1,635)
Total	8,708	7,466
Less current portion	$ (8,708)	(2,696)
Long-term		$ 4,770

Convertible Debentures (Details

Convertible Debentures (Details) $ / shares in Units, $ in Thousands					12 Months Ended
	Nov. 01, 2021 CAD ($) $ / shares	Jul. 24, 2020 CAD ($)	Dec. 13, 2018 CAD ($) $ / shares shares	Nov. 28, 2018 CAD ($) $ / shares shares	Oct. 31, 2023 CAD ($) $ / shares	Oct. 31, 2022 CAD ($) $ / shares	Oct. 31, 2021 CAD ($) $ / shares
Disclosure of detailed information about borrowings [line items]
Warrants exercise price | $ / shares					$ 5.61	$ 2.58	$ 2.60
Equity component					$ 717	$ 717
Outstanding debt					12,644	12,257
Net loss					(40,952)	(70,848)
Gain (loss) on revaluation of debenture					505	0
Broker Warrants
Disclosure of detailed information about borrowings [line items]
Debt issuance costs			$ 618
Warrants issued | shares			504,733
Fair value of warrants			$ 93
Number of common shares for each warrant | shares			1
Warrants exercise price | $ / shares			$ 0.75
Fair value liability component			$ 8,907
Deferred tax			654
Equity component			2,422
Debt issuance costs debt component			132
Debt issuance costs equity component			$ 486
Risk free interest rate | Broker Warrants
Disclosure of detailed information about borrowings [line items]
Warrant, measurement input			0.22
Unsecured convertible debentures
Disclosure of detailed information about borrowings [line items]
Number of convertible debentures under private placement | shares				20,000
Issue price | $ / shares			$ 1	$ 1
Amount of convertible debentures				$ 20,000
Interest rate		8.50%		8.50%
Maturity period		3 years		2 years
Number of convertible debentures issued | shares			11,330
Proceeds from convertible debentures			$ 11,330
Outstanding debt		$ 10,808
Repayment of principle amount						2,794
Convertible Debentures					8,708	7,466	$ 8,163
Gain (loss) on revaluation of debenture					505
Unsecured convertible debentures | Pre-consolidation
Disclosure of detailed information about borrowings [line items]
Conversion price | $ / shares				$ 0.75
Unsecured convertible debentures | Post-consolidation
Disclosure of detailed information about borrowings [line items]
Conversion price | $ / shares				$ 11.25
Secured Convertible Debenture
Disclosure of detailed information about borrowings [line items]
Interest rate	8.50%
Fair value liability component	$ 5,069
Deferred tax	1,072
Equity component	247
Outstanding debt	10,808
Conversion option transfer to contributed surplus	1,445
Gain loss on extinguishment of debenture	$ 3,808					(222)
Repayment of principle amount						1,340
Convertible Debentures					$ 8,708	$ 7,466
Secured Convertible Debenture | Pre-consolidation
Disclosure of detailed information about borrowings [line items]
Conversion price | $ / shares	$ 0.425
Secured Convertible Debenture | Post-consolidation
Disclosure of detailed information about borrowings [line items]
Conversion price | $ / shares	$ 6.375
Secured Convertible Debenture | Risk Adjusted discount rate
Disclosure of detailed information about borrowings [line items]
Warrant, measurement input	22

Finance and other costs (Detail

Finance and other costs (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Finance and other costs.
Accretion on convertible debentures	$ 1,747	$ 1,635
Accretion on notes payable	112	512
Accretion on lease liabilities	2,480	2,384
Interest on notes payable	1,300	1,901
Interest on interest bearing borrowings	1,497
Transaction and other costs	2,591	3,947
Total	$ 9,727	$ 10,379

Taxes - Income Tax reconciliati

Taxes - Income Tax reconciliation (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Taxes
Accounting Loss before income taxes	$ (48,596)	$ (73,763)
Canadian Statutory tax rate	23%	23%
Expected income tax recovery based on statutory rates	$ (11,177)	$ (16,965)
Increase (decrease) in taxes resulting from:
Non-deductible items		(979)
Non-deductible items	3,423
Change in tax rates and subsidiary rate differential	(1,077)	(2,532)
Revaluation of tax estimates	(1,374)	(3,798)
Goodwill Impairment		12,134
Change in unrecognized deferred tax assets	2,916	7,796
Other items	(354)	1,429
Total	$ (7,644)	$ (2,915)

Taxes - Components of the defer

Taxes - Components of the deferred tax (Details) $ in Thousands	12 Months Ended
	Oct. 31, 2023 CAD ($)
Components of the deferred tax
Deferred income tax asset (liability) beginning of year	$ (9,603)
Acquired business combination	(241)
Recognized in earnings	8,967
OCI	(390)
Deferred income tax asset (liability) end of year	(1,267)
Capital assets
Components of the deferred tax
Deferred income tax asset (liability) beginning of year	5,048
Acquired business combination	(276)
Recognized in earnings	1,491
OCI	(390)
Deferred income tax asset (liability) end of year	5,873
Goodwill
Components of the deferred tax
Deferred income tax asset (liability) beginning of year	(666)
Recognized in earnings	1,063
Deferred income tax asset (liability) end of year	397
Intangible assets
Components of the deferred tax
Deferred income tax asset (liability) beginning of year	(15,389)
Recognized in earnings	9,146
Deferred income tax asset (liability) end of year	(6,243)
Right-of-use assets/liabilities
Components of the deferred tax
Deferred income tax asset (liability) beginning of year	824
Acquired business combination	35
Recognized in earnings	292
Deferred income tax asset (liability) end of year	1,151
Other
Components of the deferred tax
Deferred income tax asset (liability) beginning of year	2,406
Recognized in earnings	(961)
Deferred income tax asset (liability) end of year	1,445
Non-capital loss carry-forwards
Components of the deferred tax
Deferred income tax asset (liability) beginning of year	26,305
Recognized in earnings	58
Deferred income tax asset (liability) end of year	26,363
Tax benefits not recognized
Components of the deferred tax
Deferred income tax asset (liability) beginning of year	(28,131)
Recognized in earnings	(2,122)
Deferred income tax asset (liability) end of year	(30,253)
Provision for obsolescence
Components of the deferred tax
Deferred income tax asset (liability) beginning of year	(9,603)
Acquired business combination	(241)
Recognized in earnings	8,967
OCI	(390)
Deferred income tax asset (liability) end of year	$ (1,267)

Taxes - Narratives (Details)

Taxes - Narratives (Details) $ in Thousands	Oct. 31, 2023 CAD ($)
Taxes
Non capital income tax losses carry forward	$ 103,957
Capital loss carryforward	$ 1,094

Share capital - Schedule of sha

Share capital - Schedule of share capital (Details) - CAD ($) $ in Thousands		12 Months Ended
	May 24, 2023	Oct. 31, 2023	Oct. 31, 2022
Share capital
Beginning balance		$ 279,513
Issued to pay fees in shares			$ 100
Shares issued through equity financing		2,442	6,768
Escrow cancellation			53
Contingent consideration obligation			940
Board Compensation			8,080
Share issuance costs		(28)	(974)
Exercise options		68	309
Exercise warrants			4,346
Ending balance		288,027	279,513
At the market offering
Share capital
Shares issued through equity financing			8,807
Fab Nutrition, LLC (FABCBD)
Share capital
Acquisition of subsidiary		729	313
Shares issued through equity financing	$ 729
Nuleaf Naturals, LLC
Share capital
Issued to pay fees in shares		278
Acquisition of subsidiary			28,927
Bud Room Inc
Share capital
Acquisition of subsidiary			3,738
Board Compensation		5,034
Boreal Cannabis Company
Share capital
Acquisition of subsidiary			2,203
Crossroads Cannabis
Share capital
Acquisition of subsidiary			2,189
Bud Heaven
Share capital
Acquisition of subsidiary			1,986
Share capital
Share capital
Beginning balance		$ 279,513	$ 208,904
Beginning balance (in shares)		71,021,233	54,360,028
Issued to pay fees in shares		$ 278	$ 100
Issued to pay fees in shares (in shares)		136,266	15,122
Shares issued through equity financing		$ 2,442	$ 6,768
Shares issued through equity financing (in shares)			4,956,960
Escrow cancellation			$ 53
Contingent consideration obligation			940
Share issuance costs		(28)	(974)
Exercise options		161	$ 526
Exercise options (in shares)			70,500
Exercise warrants			$ 4,352
Exercise warrants (in shares)			530,423
Vested restricted share units		$ 161	$ 247
Vested restricted share units (in shares)		66,667	82,976
Issuance of shares due to put option exercise (in shares)		423,587
Issuance of shares due to put option exercise		$ 729
Ending balance		$ 288,027	$ 279,513
Ending balance (in shares)		75,299,147	71,021,233
Share capital | At the market offering
Share capital
Shares issued through equity financing		$ 2,442	$ 8,807
Shares issued through equity financing (in shares)		1,055,861	1,758,167
Share capital | Smoke Cartel, Inc.
Share capital
Contingent consideration obligation			$ 940
Contingent consideration obligation (in shares)			500,000
Share capital | Fab Nutrition, LLC (FABCBD)
Share capital
Acquisition of subsidiary		$ 729	$ 313
Share capital | Nuleaf Naturals, LLC
Share capital
Issued to pay fees in shares		278
Acquisition of subsidiary			$ 35,527
Acquisition (in shares)			4,429,809
Share capital | Bud Room Inc
Share capital
Acquisition of subsidiary			$ 3,738
Acquisition (in shares)			674,650
Share capital | Boreal Cannabis Company
Share capital
Acquisition of subsidiary			$ 2,203
Acquisition (in shares)			443,301
Share capital | Crossroads Cannabis
Share capital
Acquisition of subsidiary			$ 2,189
Acquisition (in shares)			516,735
Share capital | Choom
Share capital
Acquisition of subsidiary			$ 3,940
Acquisition (in shares)			2,147,023
Share capital | Bud Heaven
Share capital
Acquisition of subsidiary			$ 1,986
Acquisition (in shares)			564,092
Share capital | DHC Supply LLC.
Share capital
Escrow cancellation			$ (53)
Escrow cancellation (in shares)			(28,553)
Share capital | Jimmy's
Share capital
Acquisition of subsidiary		$ 4,932
Acquisition (in shares)		2,595,533

Share capital - Narratives (Det

Share capital - Narratives (Details) - At the market offering - CAD ($) $ in Thousands		12 Months Ended
	Aug. 31, 2023	Oct. 31, 2023
Ifrs Class of Warrant or Right [Line Items]
Gross proceeds		$ 2,442
Maximum
Ifrs Class of Warrant or Right [Line Items]
Value of shares issuable	$ 30,000

Share - based compensation - St

Share - based compensation - Stock Option Plan (Details) - Stock Options	12 Months Ended
	Oct. 31, 2023 shares $ / shares	Oct. 31, 2022 shares $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance, beginning of year (in shares) | shares	2,250,082	1,906,129
Granted | shares	2,666,457	554,122
Forfeited or expired | shares	(325,559)	(154,669)
Exercised | shares		(55,500)
Balance, end of year | shares	4,590,980	2,250,082
Exercisable, end of year | shares	1,909,963	1,349,450
Balance, beginning of year (in dollars per share) | $ / shares	$ 6.16	$ 6.51
Granted | $ / shares	2.61	4.99
Forfeited or expired | $ / shares	8.30	5.25
Exercised | $ / shares		5.93
Balance, end of year | $ / shares	3.94	6.16
Exercisable, end of year | $ / shares	$ 5.68	$ 6.19

Share - based compensation - Ra

Share - based compensation - Range of Exercise Price (Details) - $0.00 - $16.67	12 Months Ended
	Oct. 31, 2023 shares $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of Options Outstanding | shares	4,590,980
Weighted Average Remaining Life (years)	1 year 9 months 25 days
Weighted Average Exercise Price	$ 3.99
Number of Options Outstanding | shares	1,909,963
Weighted Average Exercise Price	$ 5.68
Minimum
Disclosure of terms and conditions of share-based payment arrangement [line items]
Range of Exercise Price	0
Maximum
Disclosure of terms and conditions of share-based payment arrangement [line items]
Range of Exercise Price	$ 16.67

Share - based compensation - Bl

Share - based compensation - Black-Scholes Option Pricing Model (Details)	12 Months Ended
	Oct. 31, 2023 Y $ / shares	Oct. 31, 2022 Y $ / shares
Share - based compensation
Share Price	$ 2.40	$ 8.02
Exercise Price	$ 2.61	$ 8.05
Votality	69%	85%
Expected option life (years) | Y	2.16	2
Weighted average fair value	$ 1.85	$ 5.90
Risk free interest rate	4.73%	2.60%

Share - based compensation - RS

Share - based compensation - RSU Transactions (Details) - RSU - shares	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance, beginning of period	132,143	84,167
Granted	486,335	65,476
Exercised	(132,143)	(17,500)
Balance, end of the period	486,335	132,143

Share - based compensation - Es

Share - based compensation - Escrow Shares (Details) - Escrow Shares - shares	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance, beginning of period	3,161	2,770
Granted		2,723
Forfeited or expired		(57)
Released from escrow	(2,619)	(2,275)
Balance, end of the period	542	3,161

Share - based compensation - Na

Share - based compensation - Narratives (Details) $ / shares in Units, $ in Thousands		12 Months Ended
	Apr. 19, 2022	Oct. 31, 2023 CAD ($) shares $ / shares	Oct. 31, 2022 CAD ($) shares $ / shares	Oct. 31, 2021 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock options, vesting percentage		0.25%
Share-based compensation		$ 5,034	$ 8,080
Stock Options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of outstanding stock maximum	20%	10%
Maximum number share options can be issued | shares		12,617,734
Exercisable period of stock options		10 years
Share-based compensation		$ 848	2,882
RSU
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based compensation expense - Equity settled RSU		$ 649	$ 532
Number of RSU's outstanding | shares		486,335	132,143	84,167
Weighted-average fair value of RSUs granted | $ / shares		$ 1.45	$ 5.90
Term of volume weighted average trading price		5 days
Escrow Shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based compensation		$ 3,537	$ 4,666
Number of RSU's outstanding | shares		542	3,161	2,770

Warrants (Details)

Warrants (Details)	12 Months Ended
	Oct. 31, 2023 CAD ($) $ / shares shares	Oct. 31, 2022 CAD ($) $ / shares shares	Oct. 31, 2021 CAD ($) $ / shares shares
Class of Warrant Outstanding [Abstract]
Number of warrants outstanding, beginning balance	91,694,784	111,242,184
Number of warrants expired	(39,619,252)
Number of warrants cancelled or expired		(17,248,015)
Number of warrants cancelled	(809,010)
Number of warrants exercised		(7,956,345)
Number of warrants outstanding, Ending balance	51,266,522	91,694,784	111,242,184
Class of Warrant Outstanding, Value [Abstract]
Warrants cancelled or expired, value | $		$ (274,000)
Warrants expired, value | $	$ (2,437,000)
Warrants cancelled, value | $	(320,000)
Warrants exercised, value | $		(6,000)
Derivative financial liabilities on warrant exercise | $		(1,913,000)
Warrants outstanding amount, ending balance | $	$ 12,740,000	15,497,000	$ 10,724,000
Put option liability amount | $		$ 220,000	$ 1,693,000
Weighted average exercise price, Revaluation of put option liability | $ / shares	$ 5.61	$ 2.58	$ 2.60
Weighted average exercise price, expired | $ / shares	0.43
Weighted average exercise price, cancelled | $ / shares	$ 0.43
Weighted average number of years to expiry	9 months	2 years 4 months 20 days	2 years 3 days
Number of warrants exercisable	46,309,562	86,037,824
Number of warrants converted	15
Number of securities into which the warrant or right may be converted	1
Expected term
Class of Warrant Outstanding, Value [Abstract]
Warrant, measurement input | $	2
Warrants expiring on September 3, 2021
Class of Warrant Outstanding [Abstract]
Number of issued warrants - Bought Deal	300,000
Class of Warrant Outstanding, Value [Abstract]
Weighted average exercise price, Revaluation of put option liability | $ / shares	$ 0.38
Number of warrants converted	15
Number of securities into which the warrant or right may be converted	1
Fair value of warrants | $	$ 64,000
Warrants expiring on September 3, 2021 | Share price | Pre-consolidation
Class of Warrant Outstanding, Value [Abstract]
Warrant, measurement input | $	0.37
Warrants expiring on September 3, 2021 | Exercise price
Class of Warrant Outstanding, Value [Abstract]
Warrant, measurement input | $ / shares	0.38
Warrants expiring on September 3, 2021 | Volatility
Class of Warrant Outstanding, Value [Abstract]
Warrant, measurement input	111
Warrants expiring on September 3, 2021 | Risk free interest rate
Class of Warrant Outstanding, Value [Abstract]
Warrant, measurement input	1.6
Warrants expiring on November 12, 2021 One
Class of Warrant Outstanding [Abstract]
Number of issued warrants - Bought Deal	3,500,000
Class of Warrant Outstanding, Value [Abstract]
Issued warrants - Bought Deal, value | $	$ 204,000
Weighted average exercise price, Revaluation of put option liability | $ / shares	$ 0.30
Number of warrants converted	15
Number of securities into which the warrant or right may be converted	1
Warrants expiring on November 12, 2021 One | Share price | Pre-consolidation
Class of Warrant Outstanding, Value [Abstract]
Warrant, measurement input | $ / shares	0.22
Warrants expiring on November 12, 2021 One | Exercise price
Class of Warrant Outstanding, Value [Abstract]
Warrant, measurement input | $ / shares	0.30
Warrants expiring on November 12, 2021 One | Expected term
Class of Warrant Outstanding, Value [Abstract]
Warrant, measurement input | $	2
Warrants expiring on November 12, 2021 One | Volatility
Class of Warrant Outstanding, Value [Abstract]
Warrant, measurement input	70
Warrants expiring on November 12, 2021 One | Risk free interest rate
Class of Warrant Outstanding, Value [Abstract]
Warrant, measurement input	1.6
Warrants expiring on June 21, 2023
Class of Warrant Outstanding [Abstract]
Number of warrants issued - Promissory note		700,000
Class of Warrant Outstanding, Value [Abstract]
Issued warrants - Promissory note, value | $		$ 321,000
Weighted average exercise price, Revaluation of put option liability | $ / shares		$ 4.98
Weighted average number of years to expiry		3 months 29 days
Warrants expiring on July 22, 2027
Class of Warrant Outstanding [Abstract]
Number of issued warrants - Bought Deal		4,956,960
Class of Warrant Outstanding, Value [Abstract]
Issued warrants - Bought Deal, value | $		$ 4,732,000
Weighted average exercise price, Revaluation of put option liability | $ / shares		$ 2.73
Weighted average number of years to expiry		18 days

Loss per share (Details)

Loss per share (Details) - CAD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Disclosure of analysis of other comprehensive income by item [line items]
Net loss	$ (40,952)	$ (70,848)
Non-controlling interest portion of net loss	(1,642)	908
Net loss for the period attributable to owners of the Company	$ (39,310)	$ (71,756)
Weighted average number of common shares - basic	74,329,171	62,775,446
Basic loss per share	$ (0.53)	$ (1.14)
Dilutive loss per share	$ (0.53)	$ (1.14)
Attributable to owners of the Company
Disclosure of analysis of other comprehensive income by item [line items]
Net loss	$ (39,310)	$ (71,975)

Financial instruments and ris_3

Financial instruments and risk management - Aging profile (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Disclosure of financial assets that are either past due or impaired [line items]
Bad debts written off	$ 1,102	$ 142
Accounts receivable | Credit risk
Disclosure of financial assets that are either past due or impaired [line items]
Allowance for expected credit loss	(536)	(655)
Total	7,471	7,916
Accounts receivable | Current (for less than 30 days) | Credit risk
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	2,449	5,435
Accounts receivable | 31 - 60 days | Credit risk
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	1,234	420
Accounts receivable | 61 - 90 days | Credit risk
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	934	568
Accounts receivable | Greater than 90 days | Changes in accounts receivable
Disclosure of financial assets that are either past due or impaired [line items]
Proceeds from financial assets	2,554
Accounts receivable | Greater than 90 days | Credit risk
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	$ 3,390	$ 2,148

Financial instruments and ris_4

Financial instruments and risk management - Maturities of financial liabilities (Details) - Liquidity risk $ in Thousands	Oct. 31, 2023 CAD ($)
Maturities of financial liabilities
Contractual cash flows	$ 101,403
Accounts payable and accrued liabilities
Maturities of financial liabilities
Contractual cash flows	20,902
Notes payable
Maturities of financial liabilities
Contractual cash flows	12,644
Interest bearing loans and borrowings.
Maturities of financial liabilities
Contractual cash flows	16,141
Put option liability
Maturities of financial liabilities
Contractual cash flows	3,675
Convertible debentures
Maturities of financial liabilities
Contractual cash flows	8,708
Undiscounted lease obligations
Maturities of financial liabilities
Contractual cash flows	39,333
Less than one year
Maturities of financial liabilities
Contractual cash flows	59,190
Less than one year | Accounts payable and accrued liabilities
Maturities of financial liabilities
Contractual cash flows	20,902
Less than one year | Notes payable
Maturities of financial liabilities
Contractual cash flows	137
Less than one year | Interest bearing loans and borrowings.
Maturities of financial liabilities
Contractual cash flows	16,141
Less than one year | Put option liability
Maturities of financial liabilities
Contractual cash flows	3,675
Less than one year | Convertible debentures
Maturities of financial liabilities
Contractual cash flows	8,708
Less than one year | Undiscounted lease obligations
Maturities of financial liabilities
Contractual cash flows	9,627
1-3 years
Maturities of financial liabilities
Contractual cash flows	27,175
1-3 years | Notes payable
Maturities of financial liabilities
Contractual cash flows	12,428
1-3 years | Undiscounted lease obligations
Maturities of financial liabilities
Contractual cash flows	14,747
3-5 years
Maturities of financial liabilities
Contractual cash flows	9,333
3-5 years | Undiscounted lease obligations
Maturities of financial liabilities
Contractual cash flows	9,333
Greater than five years
Maturities of financial liabilities
Contractual cash flows	5,705
Greater than five years | Notes payable
Maturities of financial liabilities
Contractual cash flows	79
Greater than five years | Undiscounted lease obligations
Maturities of financial liabilities
Contractual cash flows	$ 5,626

Financial instruments and ris_5

Financial instruments and risk management - Foreign currency risk (Details) € in Thousands, £ in Thousands, $ in Thousands, $ in Thousands	12 Months Ended
	Oct. 31, 2023 CAD ($)	Oct. 31, 2022 CAD ($)	Oct. 31, 2023 GBP (£)	Oct. 31, 2023 EUR (€)	Oct. 31, 2023 USD ($)
Disclosure of nature and extent of risks arising from financial instruments [line items]
Percentage of fixed interest rate borrowings	45%	58%	45%	45%	45%
Accounts receivable	$ 7,471	$ 7,916
Accounts payables and accrued liabilities	20,902	26,246
Foreign currency risk | Currency in which supplementary information is displayed
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash	4,119	4,391	£ 909	€ 322	$ 2,888
Accounts receivable	984	1,754	363	68	553
Accounts payables and accrued liabilities	(5,866)	(11,542)	(637)	(682)	(4,547)
Net monetary assets	$ (763)	(5,397)	£ 635	€ (292)	$ (1,106)
Interest rate risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Percentage of increase in interest rate	1%
Percentage of decrease in interest rate	1%
Increase in interest payment due to possible increase in interest rate	$ 161
Decrease in interest payment due to possible increase in interest rate	$ 161
United States dollars | Foreign currency risk | Currency in which supplementary information is displayed
Disclosure of nature and extent of risks arising from financial instruments [line items]
Percentage of increase in exchange rate	5%
Percentage of decrease in exchange rate	5%
Increase in impact of carrying value of net monetary assets	$ 55	34
Decrease in impact of carrying value of net monetary assets	$ 55	34
Euro | Foreign currency risk | Currency in which supplementary information is displayed
Disclosure of nature and extent of risks arising from financial instruments [line items]
Percentage of increase in exchange rate	5%
Percentage of decrease in exchange rate	5%
Increase in impact of carrying value of net monetary assets	$ 15	38
Decrease in impact of carrying value of net monetary assets	$ 15	38
GBP | Foreign currency risk | Currency in which supplementary information is displayed
Disclosure of nature and extent of risks arising from financial instruments [line items]
Percentage of increase in exchange rate	5%
Percentage of decrease in exchange rate	5%
Increase in impact of carrying value of net monetary assets	$ 32	42
Decrease in impact of carrying value of net monetary assets	$ 32	$ 42

Segmented information (Details)

Segmented information (Details) $ in Thousands	12 Months Ended
	Oct. 31, 2023 CAD ($) segment	Oct. 31, 2022 CAD ($)
Segmented Information
Number of operating segments | segment	2
Revenue	$ 487,669	$ 356,852
Gross profit (loss)	131,314	100,952
(Loss) income from operations	(41,425)	(72,310)
Current assets	68,645	64,060
Non-current assets	164,756	210,683
Current liabilities	58,137	59,941
Non-current liabilities	41,598	52,769
Canada
Segmented Information
Revenue	431,694	290,437
Gross profit (loss)	104,827	66,997
(Loss) income from operations	(8,659)	(28,833)
Current assets	55,787	43,786
Non-current assets	126,579	139,854
Current liabilities	50,968	37,064
Non-current liabilities	37,308	48,861
USA
Segmented Information
Revenue	52,780	59,870
Gross profit (loss)	24,576	29,724
(Loss) income from operations	(30,137)	(46,527)
Current assets	11,386	18,482
Non-current assets	34,006	58,765
Current liabilities	5,958	20,947
Non-current liabilities	3,814	3,908
International.
Segmented Information
Revenue	3,195	6,545
Gross profit (loss)	1,911	4,231
(Loss) income from operations	(2,629)	3,050
Current assets	1,472	1,791
Non-current assets	4,171	12,064
Current liabilities	1,211	1,930
Non-current liabilities	475
Retail
Segmented Information
Revenue	485,565	352,458
Gross profit (loss)	131,788	99,454
(Loss) income from operations	(9,559)	(47,010)
Current assets	48,789	32,672
Current liabilities	22,459	29,594
Wholesale
Segmented Information
Revenue	1,687	4,272
Gross profit (loss)	(882)	1,379
(Loss) income from operations	(4,678)	(1,668)
Current assets	5,747	11,703
Current liabilities	1,321	2,599
Corporate
Segmented Information
Revenue	417	122
Gross profit (loss)	408	119
(Loss) income from operations	(27,188)	(23,632)
Current assets	14,109	19,685
Current liabilities	$ 34,357	$ 27,748

Related party transactions (Det

Related party transactions (Details)		12 Months Ended
	Jul. 22, 2022 $ / shares shares	Oct. 31, 2023 CAD ($) item	Aug. 15, 2022 CAD ($)
Connect First credit union - The Credit Facility
Related Party Transactions
Line of Credit			$ 19,000,000
Post-consolidation
Related Party Transactions
Number of units issued | shares	4,956,960
Issued price per share (in $/share) | $ / shares	$ 2.32
Tranche 1 | Connect First credit union - The Credit Facility
Related Party Transactions
Line of Credit			12,100,000
Tranche 2 | Connect First credit union - The Credit Facility
Related Party Transactions
Line of Credit			6,900,000
Grover Properties Inc.
Related Party Transactions
Annual lease payments		$ 386,000
Term of lease contract		5 years
Number of times the term of lease contract can be extended | item		2
Renewal term of lease contract		5 years
Director | Post-consolidation
Related Party Transactions
Number of units issued | shares	130,800
The President and CEO | Connect First credit union - The Credit Facility
Related Party Transactions
Limited recourse guarantee given by company			$ 5,000,000

Related party transactions - Ke

Related party transactions - Key management personnel (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Related party transactions
Short-term compensation	$ 2,896	$ 2,408
Share-based compensation	2,452	1,479
Total	$ 5,348	$ 3,887

Right of use assets and lease_3

Right of use assets and lease obligations (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Right of use assets
Opening balance, November 1, 2022	$ 30,519
Net additions	9,851
Terminations	(169)
Impairment loss	(590)
Depreciation expense for the period	(8,968)
Balance at October 31, 2023	30,643	$ 30,519
Lease Liabilities
Opening balance, November 1, 2022	33,768
Additions	9,921
Terminations	(163)
Adjustments	96
Cash outflows in the year	(11,065)
Accretion expense for the year ended (Note 17)	2,480
Balance at October 31, 2023	35,037	33,768
Current portion	(7,214)	(7,629)
Non-current	$ 27,823	$ 26,139

Right of use assets and lease_4

Right of use assets and lease obligations - Narratives (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Disclosure of quantitative information about right-of-use assets [line items]
Impairment loss	$ 590
Minimum
Disclosure of quantitative information about right-of-use assets [line items]
Term of lease contract	5 years
Maximum
Disclosure of quantitative information about right-of-use assets [line items]
Term of lease contract	10 years
General and administrative expenses
Disclosure of quantitative information about right-of-use assets [line items]
Variable lease operating costs	$ 4,806	$ 3,420

Non-controlling interest - Summ

Non-controlling interest - Summarized financial information (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Ifrs Noncontrolling Interest [Line Items]
Total current assets	$ 68,645	$ 64,060
Total non-current assets	164,756	210,683
Total current liabilities	(58,137)	(59,941)
Total non-current liabilities	(41,598)	(52,769)
Revenues for the year ended	487,669	356,852
Net (loss) gain for the period	(40,952)	(70,848)
Total Comprehensive income/loss	(38,925)	(64,535)
Non-controlling interest
Ifrs Noncontrolling Interest [Line Items]
Total current assets	3,017	12,471
Total non-current assets	21,085	85,035
Total current liabilities	(4,128)	(16,175)
Total non-current liabilities	(4,891)	(3,366)
Revenues for the year ended	31,723	45,184
Net (loss) gain for the period	(13,252)	3,971
Total Comprehensive income/loss	$ (10,672)	$ 5,291

Non-controlling interest - Net

Non-controlling interest - Net change in non-controlling interests (Details) - CAD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Nov. 29, 2021
Ifrs Noncontrolling Interest [Line Items]
Balance, beginning of year	$ 5,683
Share of loss (gain) for the period	(1,642)	$ 908
Balance, ending of year	2,110	5,683
Nuleaf Naturals, LLC
Ifrs Noncontrolling Interest [Line Items]
Purchase of minority interest			$ 1,726
Non-controlling interest
Ifrs Noncontrolling Interest [Line Items]
Balance, beginning of year	5,683	4,795
Balance, ending of year	2,110	5,683
Non-controlling interest | Saturninus Partners GP
Ifrs Noncontrolling Interest [Line Items]
Share of loss (gain) for the period	245	(110)
Distribution		(749)
Non-controlling interest | Meta
Ifrs Noncontrolling Interest [Line Items]
Share of loss (gain) for the period	597	(136)
Distribution	(104)
Non-controlling interest | Fab Nutrition, LLC (FABCBD)
Ifrs Noncontrolling Interest [Line Items]
Purchase of minority interest	(1,469)	500
Distribution		(372)
Non-controlling interest | Enigmaa Ltd. (Blessed CBD)
Ifrs Noncontrolling Interest [Line Items]
Share of loss (gain) for the period	(524)	305
Distribution	(358)	(569)
Non-controlling interest | Nuleaf Naturals, LLC
Ifrs Noncontrolling Interest [Line Items]
Share of loss (gain) for the period	$ (1,960)	563
Purchase of minority interest		1,726
Distribution		$ (270)

Subsequent events (Details)

Subsequent events (Details) - CAD ($) $ in Thousands			12 Months Ended
	Dec. 30, 2023	Nov. 08, 2023	Oct. 31, 2022	Jul. 01, 2024	Oct. 31, 2023	Jul. 24, 2020
Subsequent events (Placeholder)
Outstanding debt			$ 12,257		$ 12,644
Unsecured convertible debentures
Subsequent events (Placeholder)
Repayment of principle amount			$ 2,794
Outstanding debt						$ 10,808
Re-negotiated its convertible debenture | Unsecured convertible debentures
Subsequent events (Placeholder)
Repayment of principle amount		$ 5,025
Shares issued for debt		2,491,345
Cash payment	$ 2,792
Outstanding debt				$ 1,041

Convertible Debentures - First

Convertible Debentures - First and final tranche (Details) - CAD ($) $ / shares in Units, $ in Thousands	Jul. 24, 2020	Dec. 13, 2018	Nov. 28, 2018	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Disclosure of detailed information about borrowings [line items]
Warrants exercise price				$ 5.61	$ 2.58	$ 2.60
Equity component				$ 717	$ 717
Outstanding debt				$ 12,644	$ 12,257
Unsecured convertible debentures
Disclosure of detailed information about borrowings [line items]
Proceeds from convertible debentures		$ 11,330
Maturity period	3 years		2 years
Interest rate	8.50%		8.50%
Outstanding debt	$ 10,808
Unsecured convertible debentures | Pre-consolidation
Disclosure of detailed information about borrowings [line items]
Conversion price			$ 0.75
Unsecured convertible debentures | Post-consolidation
Disclosure of detailed information about borrowings [line items]
Conversion price			$ 11.25

Convertible Debentures - Windso

Convertible Debentures - Windsor Private Capital (Details) - CAD ($)	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Disclosure of detailed information about borrowings [line items]
Warrants exercise price	$ 5.61	$ 2.58	$ 2.60
Outstanding debt	$ 12,644,000	$ 12,257,000
Derivative liability	12,740,000	15,497,000	$ 10,724,000
Equity component	$ 717,000	$ 717,000
Expected term
Disclosure of detailed information about borrowings [line items]
Warrant, measurement input	2

Convertible Debentures - META G

Convertible Debentures - META Growth (Details) - Unsecured convertible debentures	Nov. 28, 2018 $ / shares
Pre-consolidation
Disclosure of detailed information about borrowings [line items]
Conversion price	$ 0.75
Post-consolidation
Disclosure of detailed information about borrowings [line items]
Conversion price	$ 11.25