Glass House Brands (GLASF) 40-F/A 1 Apr 24 2022 FY Annual report (Canada) (amended) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2022 shares
Document Information [Line Items]
Document Type	40-F/A
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Entity File Number	000-56261
Entity Registrant Name	Glass House Brands Inc.
Entity Primary SIC Number	2833
Entity Incorporation, State or Country Code	A1
Entity Tax Identification Number	87-4028335
Entity Address State Or Province	CA
Entity Address, Address Line One	3645 Long Beach Blvd.
Entity Address, City or Town	Long Beach
Entity Address, Postal Zip Code	90807
City Area Code	212
Local Phone Number	299-7670
Title of 12(g) Security	Subordinate, Restricted and Limited Voting Shares, without par value.
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 Central Index Key	0001848731
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Amendment Flag	true
Amendment Description	Amendment No. 2
Auditor Name	Macias Gini & O’Connell LLP
Auditor Location	Los Angeles, California
Auditor Firm ID	324
Business Contact
Document Information [Line Items]
Entity Address State Or Province	CA
Entity Address, Address Line One	3645 Long Beach Blvd.
Entity Address, City or Town	Long Beach
Entity Address, Postal Zip Code	90807
City Area Code	212
Local Phone Number	299-7670
Contact Personnel Name	Kyle Kazan
Multiple Voting Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	4,754,979
Subordinate, Restricted and Limited Voting Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	55,653,855

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current Assets:
Cash	$ 11,143,502	$ 51,066,831
Restricted Cash	3,000,000	3,000,000
Accounts Receivable, Net	4,788,748	2,464,514
Prepaid Expenses and Other Current Assets	7,756,072	5,562,963
Inventory	10,950,071	6,527,571
Notes Receivable	1,255,843	0
Total Current Assets	38,894,236	68,621,879
Operating Lease Right-of-Use Assets, Net	10,847,642	3,077,730
Finance Lease Right-of-Use Assets, net	285,971
Long Term Investments	4,246,192	7,196,359
Property, Plant and Equipment, Net	216,430,924	195,798,524
Intangible Assets, Net	35,921,835	5,629,833
Goodwill	37,797,301	4,918,823	$ 4,815,999
Deferred Tax Asset, Net	1,512,332
Other Assets	4,692,135	2,339,993
TOTAL ASSETS	350,628,568	287,583,141
Current Liabilities:
Accounts Payable and Accrued Liabilities	21,969,516	9,937,160
Income Taxes Payable	7,601,074	3,809,143
Contingent Shares and Earnout Liabilities	14,656,666	38,428,700
Shares Payable	8,588,915	2,756,830
Current Portion of Operating Lease Liabilities	1,077,971	269,154
Current Portion of Finance Lease Liabilities	66,790
Current Portion of Notes Payable	40,237	37,986
Total Current Liabilities	54,001,169	55,238,973
Operating Lease Liabilities, Net of Current Portion	9,859,232	2,865,480
Finance Lease Liabilities, Net of Current Portion	214,017
Other Non-Current Liabilities	2,800,823	1,449,045
Deferred Tax Liabilities, Net		1,275,291
Notes Payable, Net of Current Portion	62,618,711	44,817,436
TOTAL LIABILITIES	129,493,952	105,646,225
SHAREHOLDERS' EQUITY:
Additional Paid-In Capital	261,527,245	241,896,900
Accumulated Deficit	(92,665,231)	(59,762,210)
Total Shareholders' Equity Attributable to the Company	168,862,014	182,134,690	$ 26,274,924
Non-Controlling Interest	(4,261,516)	(197,774)
TOTAL SHAREHOLDERS' EQUITY	221,134,616	181,936,916
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	350,628,568	$ 287,583,141
Series B Preferred Stock
MEZZANINE NON-CONTROLLING INTEREST:
Preferred shares	51,774,193
Series C Preferred Stock
MEZZANINE NON-CONTROLLING INTEREST:
Preferred shares	$ 4,759,925

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Redeemable preferred shares, issued		0
Redeemable preferred shares, outstanding	49,969
Multiple voting shares, par value (in dollars per share)	$ 0	$ 0
Multiple voting shares, shares issued	4,754,979	4,754,979
Multiple voting shares, shares outstanding	4,754,979	4,754,979
Subordinate voting shares, par value (in dollars par share)	$ 0	$ 0
Subordinate voting shares, shares issued	55,653,855	38,563,405
Subordinate voting shares, shares outstanding	55,653,855	38,563,405
Exchangeable non-voting shares, par value (in dollars per share)	$ 0	$ 0
Exchangeable non-voting shares, shares issued	12,566,550	18,256,784
Exchangeable non-voting shares, shares outstanding	12,566,550	18,256,784
Redeemable noncontrolling interest, Preferred Series B
Redeemable preferred shares, par value (in dollars per share)	$ 0	$ 0
Redeemable preferred shares, shares authorized	55,000	55,000
Redeemable preferred shares, issued	49,969	0
Redeemable preferred shares, outstanding	49,969	0
Redeemable noncontrolling interest, Preferred Series C
Redeemable preferred shares, par value (in dollars per share)	$ 0	$ 0
Redeemable preferred shares, shares authorized	5,000	5,000
Redeemable preferred shares, issued	4,700	0
Redeemable preferred shares, outstanding	4,700	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)		3 Months Ended	12 Months Ended
	Jul. 28, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Consolidated Statements of Operations
Revenues, Net			$ 84,873,992	$ 63,192,506
Cost of Goods Sold (Exclusive of Depreciation and Amortization Shown Separately Below)			64,162,019	47,393,399
Gross Profit			20,711,973	15,799,107
Operating Expenses:
General and Administrative			45,574,365	33,780,783
Sales and Marketing			3,427,338	3,530,529
Professional Fees			9,951,482	9,078,289
Depreciation and Amortization			12,301,466	4,767,396
Impairment Expense - Investments		$ 817,875		817,875
Impairment Expense - Goodwill			5,850,772
Total Operating Expenses			77,105,423	51,974,872
Loss from Operations			(56,393,450)	(36,175,765)
Other Expense (Income):
Interest Expense			7,608,490	2,736,875
Interest Income			(56,468)	(64,837)
Loss on Equity Method Investments	$ (745,072)		2,006,639	1,089,047
Loss (Gain) on Change in Fair Value of Derivative Liabilities			29,863	(825,000)
(Gain) on Change in Fair Value of Contingent Liabilities and Shares Payable			(28,868,949)	(4,031,634)
Loss on Disposition of Subsidiary				6,090,337
Loss on Extinguishment of Debt			489,647
Other (Income) Expense, Net			(252,822)	117,216
Total Other (Income) Expense, Net			(19,043,600)	5,112,004
Loss from Operations Before Provision for Income Tax Expense			(37,349,850)	(41,287,769)
Provision for Income Tax Expense			(4,385,154)	2,012,737
Net Loss			(32,964,696)	(43,300,506)
Net Loss Attributable to Non-Controlling Interest			(61,675)	(197,774)
Net Loss Attributable to the Company			$ (32,903,021)	$ (43,102,732)
Loss Per Share - Basic and Diluted
Loss Per Share - Basic			$ (0.83)	$ (1.11)
Loss Earnings Per Share - Diluted			$ (0.83)	$ (1.11)
Weighted-Average Shares Outstanding - Basic and Diluted
Weighted-Average Shares Outstanding - Basic			64,182,436	40,280,639
Weighted-Average Shares Outstanding - Diluted			64,182,436	40,280,639

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity		Common Shares Class A Common shares Previously Reported USD ($) shares	Common Shares Class A Common shares Cumulative effect of retroactive application of recapitalization USD ($) shares	[1]	Common Shares Common Class B [Member] Previously Reported USD ($) shares	Common Shares Common Class B [Member] Cumulative effect of retroactive application of recapitalization USD ($) shares	[1]	Additional Paid-In Capital Redeemable noncontrolling interest, Preferred Series B USD ($)	Additional Paid-In Capital Redeemable noncontrolling interest, Preferred Series C USD ($)	Additional Paid-In Capital Previously Reported USD ($)	Additional Paid-In Capital Cumulative effect of retroactive application of recapitalization USD ($)	[1]	Additional Paid-In Capital USD ($)	Accumulated Deficit Previously Reported USD ($)	Accumulated Deficit USD ($)	TOTAL EQUITY ATTRIBUTABLE TO SHAREHOLDERS Redeemable noncontrolling interest, Preferred Series B USD ($)	TOTAL EQUITY ATTRIBUTABLE TO SHAREHOLDERS Redeemable noncontrolling interest, Preferred Series C USD ($)	TOTAL EQUITY ATTRIBUTABLE TO SHAREHOLDERS Previously Reported USD ($)	TOTAL EQUITY ATTRIBUTABLE TO SHAREHOLDERS USD ($)	Non-Controlling Interest Redeemable noncontrolling interest, Preferred Series B USD ($)	Non-Controlling Interest Redeemable noncontrolling interest, Preferred Series C USD ($)	Non-Controlling Interest USD ($)	Redeemable noncontrolling interest, Preferred Series B Redeemable noncontrolling interest, Preferred Series B USD ($)	Redeemable noncontrolling interest, Preferred Series B USD ($)	Redeemable noncontrolling interest, Preferred Series C Redeemable noncontrolling interest, Preferred Series C USD ($)	Redeemable noncontrolling interest, Preferred Series C USD ($)	Multiple Voting Shares shares	Subordinate Voting Shares. shares	Exchangeable Voting Shares Cumulative effect of retroactive application of recapitalization shares	[1]	Exchangeable Voting Shares shares	Redeemable noncontrolling interest, Preferred Series B USD ($)	Redeemable noncontrolling interest, Preferred Series C USD ($)	Previously Reported USD ($)	USD ($) shares
Balance at Dec. 31, 2020		$ 2,059	$ (2,059)		$ 323	$ (323)				$ 42,932,020	$ 2,382		$ 42,934,402	$ (16,659,478)	$ (16,659,478)			$ 26,274,924	$ 26,274,924															$ 26,274,924	$ 26,274,924
Balance (in shares) at Dec. 31, 2020 | shares		205,900,164	(205,900,164)		32,295,270	(32,295,270)																							23,191,563		23,191,563
Increase (Decrease) in Stockholders' Equity
Net Loss Attributable to the Company															(43,102,732)				(43,102,732)															(44,167,812)	(43,102,732)
Net Loss																																		(44,365,586)	(43,300,506)
Loss attributable to a non-controlling interest																						$ (197,774)												197,774	197,774
Share-Based Compensation from Options													88,654						88,654																88,654
Share-Based Compensation from Options (in shares) | shares																												479,195
Issuance for Business Acquisition	[1]												3,380,278						3,380,278																3,380,278
Issuance for business acquisition (in shares) | shares	[1]																														731,369
Issuance for Exercise of Warrants (in shares) | shares	[1]																														160,149
Issuance for Conversion of Preferred Shares (in shares) | shares	[1]																														2,577,227
Shares Issued in Business Combination for Cash													116,630,384						116,630,384																116,630,384
Shares Issued in Business Combination for Cash (in shares) | shares																											4,754,979	22,335,908
Fair Value of Warrants Issued in Connection with Debt													3,276,764						3,276,764																3,276,764
Share-Based Compensation from Options and RSU's													8,484,913						8,484,913																8,484,913
Share-Based Compensation from Common Shares	[1]												225,000						225,000																225,000
Share-Based Compensation from Common Shares (in shares) | shares	[1]																														48,682
Issuance for Conversion of Convertible Debt	[1]												1,925,000						1,925,000																1,925,000
Issuance for Conversion of Convertible Debt (in shares) | shares	[1]																														646,096
Preferred Shares of Subsidiary Issued for Conversion of Debt	[1]												31,285,258						31,285,258																31,285,258
Derivative Liability Reclassed to Equity Upon Conversion of Debt													6,722,000						6,722,000																6,722,000
Shares Payable for Asset Acquisition													748,500						748,500																748,500
Reclass of Shares Payable													(2,756,830)						(2,756,830)																(2,756,830)
Issuance for Conversion of Exchangeable Shares | shares																												9,098,302			(9,098,302)
Cash Received in Advance of Shares Issued													1,500,000						1,500,000																1,500,000
Cash Received in Advance of Shares Issued (in shares) | shares																												150,000
Shares Issued for the Purchase of Property and Equipment													29,250,000						29,250,000																29,250,000
Shares Issued for the Purchase of Property and Equipment (in shares) | shares																												6,500,000
Distributions to Preferred Shareholders													(1,797,423)						(1,797,423)																(1,797,423)
Balance at Dec. 31, 2021													241,896,900		(59,762,210)				182,134,690															181,069,610	182,134,690
Balance at Dec. 31, 2021													241,896,900		(59,762,210)																			180,871,836	181,936,916
Balance at Dec. 31, 2021																						(197,774)												(197,774)	$ (197,774)
Balance (in shares) at Dec. 31, 2021 | shares																											4,754,979	38,563,405			18,256,784
Increase (Decrease) in Stockholders' Equity
Recapitalization Transaction Ratio																																			10.27078
Net Loss Attributable to the Company															(32,903,021)				(32,903,021)			(61,675)												(35,534,892)	$ (32,903,021)
Net Loss																																		(35,596,567)	(32,964,696)
Loss attributable to a non-controlling interest																																		61,675	61,675
Share-Based Compensation from Options													12,755,681						12,755,681																$ 12,755,681
Share-Based Compensation from Options (in shares) | shares																																			227,116
Issuance for Business Acquisition													25,266,796						25,266,796																$ 25,266,796
Issuance for business acquisition (in shares) | shares																												8,417,325
Fair Value of Incentive Shares Issued in a Business Acquisition													188,122						188,122																188,122
Reclassification of Series A Preferred Shares to Non-Controlling Interests													(29,487,835)						(29,487,835)			29,487,835
Redemption of Series A Preferred Shares																						(772,718)													(772,718)
Issuance of Preferred Shares and Warrants								$ 7,790,939	$ 966,208							$ 7,790,939	$ 966,208						$ 19,467,011		$ 3,733,792							$ 27,257,950	$ 4,700,000
Exchange of Series A Preferred Shares and Warrants For Series B Shares and Preferred Warrants																						(17,082,976)		$ 17,082,976
Adjustment of Preferred Shares to Redemption Value																				$ (13,449,142)	$ (966,208)		$ 13,449,142		$ 966,208
Issuance for Payment of Interest on Convertible Debentures																																			$ 868,763
Issuance for Payment of Interest on Convertible Debentures (in Shares) | shares																																			347,108
Shares Issued for Exercise of Options													303,694						303,694																$ 303,694
Shares Issued for Exercise of Options (in shares) | shares																												227,116
Shares Issued for Exercise of Restricted Stock Units (in shares) | shares																												2,162,265							2,162,265
Contributions													888,727						888,727			4,616,273													$ 5,505,000
Fair Value of Warrants Issued in Connection with Debt													89,250						89,250																89,250
Issuance for Working Capital Adjustment | shares																															246,402
Dividends - Preferred Shareholders																						(5,835,131)		1,775,064		$ 59,925									(4,000,142)
Issuance for Conversion of Convertible Debt													868,763						868,763																$ 868,763
Issuance for Conversion of Convertible Debt (in shares) | shares																												347,108
Issuance for Conversion of Exchangeable Shares | shares																												5,936,636			(5,936,636)				5,936,636
Balance at Dec. 31, 2022																			$ 168,862,014															165,165,063	$ 168,862,014
Balance at Dec. 31, 2022													$ 261,527,245		$ (92,665,231)									$ 51,774,193		$ 4,759,925								217,437,665	221,134,616
Balance at Dec. 31, 2022																						$ (4,261,516)												$ (4,261,516)	$ (4,261,516)
Balance (in shares) at Dec. 31, 2022 | shares																											4,754,979	55,653,855			12,566,550
Increase (Decrease) in Stockholders' Equity
Recapitalization Transaction Ratio																																			10.27078
[1] Amounts shown have been retroactively restated to give effect to the recapitalization transaction at a rate of 1 to 10.27078 GH Group shares.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (32,964,696)	$ (43,300,506)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Deferred Tax (Benefit)	(11,538,095)	(145,293)
Bad Debt Expense	787,299	3,286,494
Interest Capitalized to Notes Payable		1,427,522
Interest Income Capitalized to Principal Balance		(64,085)
Depreciation and Amortization	12,301,466	4,767,396
Loss on Equity Method Investments	2,006,639	1,089,047
Impairment Expense - Investments		817,875
Impairment Expense - Goodwill	5,850,772
Loss on Disposition of Subsidiary		6,090,337
Loss on Extinguishment of Debt	489,647
Non-Cash Operating Lease Costs	844,995	730,881
Accretion of Debt Discount and Loan Origination Fees	1,521,638	953,549
Loss (Gain) on Change in Fair Value of Derivative Liabilities	29,863	(825,000)
(Gain) on Change in Fair Value of Contingent Liabilities and Shares Payable	(28,868,949)	(4,031,634)
Share-Based Compensation	12,755,681	8,709,913
Changes in Operating Assets and Liabilities:
Accounts Receivable	(1,578,992)	2,611,732
Prepaid Expenses and Other Current Assets	(1,566,054)	(2,915,401)
Inventory	(674,275)	681,720
Other Assets	(2,284,841)	(1,881,146)
Accounts Payable and Accrued Liabilities	473,073	2,964,345
Interest Payments on Finance Leases	(14,577)
Income Taxes Payable	1,993,543	(1,140,325)
Operating Lease Liabilities	(812,338)	(712,358)
Other Non-Current Liabilities	463,648	599,688
NET CASH USED IN OPERATING ACTIVITIES	(40,784,553)	(20,285,249)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of Property and Equipment	(27,765,732)	(108,495,825)
Issuance of Note Receivable	(6,717,100)	(2,274,167)
Contributions to Equity Method Investments	(513,343)	(787,502)
Distributions Received from Equity Method Investments	3,001,871	340,780
Cash Acquired in Business Acquisition, Net of Cash Paid	2,793,631	(284,028)
NET CASH USED IN INVESTING ACTIVITIES	(29,200,673)	(111,500,742)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the Issuance of Notes Payable, Third Parties and Related Parties	9,421,000	58,209,714
Proceeds from the Issuance of Preferred Shares	31,957,950
Payment on Finance Lease	(20,215)
Redemption of Preferred Shares	(772,718)
Payments on Notes Payable, Third Parties and Related Parties	(9,887,672)	(954,092)
Cash Received Upon Issuance of Equity	303,694	125,859,372
Contributions	3,060,000
Distributions to Preferred Shareholders	(4,000,142)	(1,797,423)
NET CASH PROVIDED BY FINANCING ACTIVITIES	30,061,897	181,317,571
NET (DECREASE) INCREASE IN CASH, RESTRICTED CASH AND CASH EQUIVALENTS	(39,923,329)	49,531,580
Cash, Restricted Cash and Cash Equivalents, Beginning of Year	54,066,831	4,535,251
CASH, RESTRICTED CASH AND CASH EQUIVALENTS, END OF YEAR	14,143,502	54,066,831
SUPPLEMENTAL DISCLOSURE FOR CASH FLOW INFORMATION
Cash Paid for Interest	4,713,783	379,956
Cash Paid for Taxes	4,129,492	2,643,093
Non-Cash Investing and Financing Activities:
Net Assets Acquired From an Acquisition, Excluding Cash Acquired	62,711,127	5,709,615
Proceeds Deposited Into Escrow Account		2,029,932
Purchase of Property and Equipment from Proceeds of Note Payable, Third Parties	242,868	255,757
Conversion of Convertible Debt and Derivative Liability to Equity		39,932,258
Shares Payable for Asset Acquisition		748,500
Issuance of Warrants for Relief of Liabilities	868,763
Recognition of Right-of-Use Assets for Finance Leases	301,022
Exchange of Series A Preferred Shares and Warrants For Series B Shares and Preferred Warrants	17,082,976
Adjustment of Series B and C Preferred Shares to Redemption Value	14,415,350
Recognition of Right-of-Use Assets for Operating Leases	8,614,907	1,419,650
Conversion of Note Receivable to Equity of Investee	5,461,257
Fair Value of Warrants Issued in Connection with Debt	$ 89,250	3,276,764
Derivative Liability Incurred Upon Issuance of Convertible Debt		182,000
Reclass of Shares Payable		$ 2,756,830
Non-Cash Investment and Non-Controlling Interest Addition	2,445,000	—
Interest Capitalized to Property and Equipment	$ 1,043,392
Shares Issued for the Purchase of Property and Equipment		$ 29,250,000
Contingent Liabilities Recognized for the Purchase of Property and Equipment		34,820,000
Contingent Earnout Recorded as a Liability		$ 7,640,334

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2022
NATURE OF OPERATIONS
NATURE OF OPERATIONS	1. Glass House Brands Inc. (the “Company”), formerly known as Mercer Park Brand Acquisition Corp. (“Mercer Park”), was incorporated under the Business Corporations Act Business Combination Transaction On January 31, 2020, pursuant to an Agreement and Plan of Merger (and various securities exchange agreements), a roll-up transaction (the “Roll-Up”) was consummated whereby the assets and liabilities of a combined group of investment fund entities were merged with and into GH Group, Inc., formerly known as California Cannabis Enterprises, Inc. (“GH Group”), whereby GH Group survived the merger and now owns and controls the assets from such merged out entities. On June 29, 2021, Mercer Park, a special purpose acquisition corporation (or “SPAC”) listed on the Neo Exchange Inc. in Canada, consummated its qualifying transaction (the “Business Combination”) pursuant to the terms of an Agreement and Plan of Merger dated as of April 8, 2021, as amended (the “Business Combination Agreement”), pursuant to which Mercer Park indirectly acquired 100% of the common equity interests of GH Group, which included all outstanding Class A and Class B common shares and a certain portion of Series A preferred shares (the “Preferred Shares”) which were converted to common equity interests of GH Group. In addition, Mercer Park assumed all outstanding common share purchase warrants and the Preferred Shares purchase warrants and assumed or exchanged or caused to be exchanged all qualified incentive stock options of GH Group. The Business Combination was effectuated by a reverse merger of an indirect subsidiary of Mercer Park with GH Group, with GH Group as the surviving entity that became a majority-owned indirect subsidiary of the Company. As a result of the Business Combination, GH Group’s shareholders became the controlling shareholders of Mercer Park, which changed its name to Glass House Brands Inc. concurrently with the closing of the Business Combination. Upon closing of the Business Combination, Mercer Park indirectly acquired all of the issued and outstanding securities of GH Group with the exception of a portion of GH Group’s Preferred Shares, in exchange for an aggregate of 50,151,101 Equity Shares of the Company (which in total includes, on an as-exchanged basis, the Equity Shares issuable upon exchange of outstanding exchangeable shares (the “Exchangeable Shares”) of the Company’s subsidiary, MPB Acquisition Corp. (“MPB”)). The Company also issued 4,754,979 Multiple Voting Shares to certain founders of GH Group. In addition, 28,489,500 of the common share purchase warrants previously issued and outstanding in the capital of Mercer Park were assumed and remain outstanding. Of the 50,151,101 Equity Shares (inclusive of the Exchangeable Shares on an as-exchanged basis) noted above, 731,369 Exchangeable Shares are held in escrow pending any final working capital adjustments. Additionally, 1,008,975 Equity Shares issued to the previous sponsor of Mercer Park are subject to a contractual lock-up with the Company. These shares are to be released from the lock-up restrictions based upon the amount of cash raised by the Company from certain debt and equity financings through June 2023. As of December 31, 2022, the Company released 392,819 Equity Shares that were originally subject to the lock-up restrictions, and 616,156 Equity Shares are subject to a capital-based earnout of permitted debt or equity financings within one year following the closing of the Business Combination. As of December 31, 2022, additional earnout payments consisting of up to an additional 6,306,095 Equity Shares were issuable to the previous sponsor of Mercer Park and all holders of record of the Company’s Equity Shares, the Exchangeable Shares, vested stock options and vested restricted stock units (“RSUs”) as of December 31, 2022, in the event the 20-day volume-weighted average price (“VWAP”) of the Equity Shares reaches $13.00 or $15.00 within two years of closing the Business Combination. In the event that the permitted debt or equity raised by the Company and the Equity Share price targets are not met, the earnout payments will be forfeited. ​ 1. (Continued) GH Group was deemed to be the acquirer in the Business Combination for accounting and financial reporting purposes based on an analysis of the criteria outlined in Accounting Standards Codification (“ASC”) 805 “Business Combinations” While Mercer Park was the legal acquirer in the Business Combination, because GH Group was deemed the accounting acquirer, the historical financial statements of GH Group became the historical financial statements of the Company upon the consummation of the Business Combination. As a result, the financial statements included in this report reflect (i) the historical operating results of GH Group prior to the Business Combination; (ii) the combined results of the Company and GH Group following the closing of the Business Combination; (iii) the assets and liabilities of GH Group at their historical cost; and (iv) the Company’s equity structure before and after the Business Combination. In accordance with applicable guidance, the equity structure of the Company has been restated in all comparative periods to reflect the number of Equity Shares (including the Exchangeable Shares on an as-exchanged basis) issued to GH Group’s shareholders in connection with the Business Combination on the statement of changes in shareholders equity and the footnotes to the Financial Statements. As such, the shares and corresponding capital amounts and earnings per share related to GH Group’s Class A and Class B common shares prior to the Business Combination have been retroactively restated to reflect an exchange ratio of 10.27078 Class A or Class B common shares of GH Group, as applicable, per 1 Equity Share of the Company, as established pursuant to the Business Combination Agreement. COVID-19 In response to the COVID-19 pandemic, governmental authorities have enacted and implemented various recommendations and safety measures in an attempt to limit the spread and magnitude of the pandemic. The COVID-19 pandemic, including government measures to limit the spread of COVID-19, did not have a material adverse impact on the Company’s results of operations during the current reporting period. While the ultimate severity of the outbreak and its impact on the economic environment remains uncertain, the Company continues to closely monitor the potential impact that a resurgence of the COVID-19 virus, including as a result of the emergence of new variants and strains, could have on the Company’s operations. In the event that the Company were to experience widespread transmission of the virus at one or more of the Company’s stores or other facilities, the Company could suffer reputational harm or other potential liabilities. Further, the Company’s business operations may be materially and adversely affected if a significant number of the Company’s employees are impacted by the virus. ​ 1. (Continued) Liquidity Historically, the Company’s primary source of liquidity has been its operations, capital contributions made by equity investors and debt issuances. The Company is meeting its current operational obligations as they become due from its current working capital and from operations. However, the Company has sustained losses since inception and may require additional capital in the future. As of and for the year ended December 31, 2022, the Company had an accumulated deficit of $92,665,231, a net loss attributable to the Company of $32,903,021 and net cash used in operating activities of $40,784,553. The Company estimates that based on current business operations and working capital, it will continue to meet its obligations as they become due in the short term. The Company is generating cash from revenues and deploying its capital reserves to acquire and develop assets capable of producing additional revenues and earnings over both the immediate and near term. Capital reserves are primarily being utilized for capital expenditures, facility improvements, product development and marketing. Liquidity risk is the risk that the Company will not be able to meet its financial obligations associated with financial liabilities. The Company manages its liquidity risk through the management of its capital structure. The Company’s approach to managing liquidity is to ensure that it will have sufficient liquidity to settle obligations and liabilities when due. In the event sufficient cash flow is not available from operating activities, the Company may continue to raise equity or debt capital from investors in order to meet liquidity needs. If the Company is not able to secure adequate additional funding, the Company may be forced to make reductions in spending, extend payment terms with suppliers, liquidate assets where possible, or suspend or curtail planned programs. Any of these actions could materially harm the Company’s business, results of operations and future prospects. There can be no assurance that such financing will be available or will be on terms acceptable to the Company.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. GH Group issued Series A Preferred Shares which were classified initially in error as additional paid-in-capital within shareholders’ equity whereas they should have been classified within shareholders’ equity as a non-controlling interest. The error resulted in an overstatement of total shareholders’ equity attributable to the Company of approximately $29,487,000 and a corresponding understatement of non-controlling interest of approximately $29,487,000 for the year ended December 31, 2021. An adjustment has been made to the Consolidated Balance Sheet and Consolidated Statement of Changes in Shareholders’ Equity as of and for the year ended December 31, 2022 to reclassify approximately $29,487,000 in shareholder’s equity. The reclassification was not considered material to any prior period. There were no changes to total current assets, total assets, total current liabilities, total liabilities, total shareholders’ equity, cash flows or profit and loss to any prior period as a result of this reclassification. Refer to “ Note 3 – Correction of Error in Previously Issued Financial Statements Basis of Preparation The accompanying Amended and Restated Consolidated Financial Statements have been prepared on a going concern basis in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and reflect the accounts and operations of the Company and those of the Company’s subsidiaries in which the Company has a controlling financial interest. Investments in entities in which the Company has significant influence, but less than a controlling financial interest, are accounted for using the equity method. 2. (Continued) All intercompany transactions and balances have been eliminated in consolidation. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation of the consolidated financial position of the Company as of December 31, 2022 and 2021, the consolidated results of operations and cash flows for the years ended December 31, 2022 and 2021 have been included. Consolidation of Variable Interest Entities (a “VIE”) ASC 810 “ Consolidation Basis of Consolidation These Amended and Restated Consolidated Financial Statements as of December 31, 2022 and 2021 include the accounts of the Company, its wholly-owned subsidiaries and entities over which the Company has control as defined in ASC 810. Subsidiaries over which the Company has control are fully consolidated from the date control commences until the date control ceases. Control exists when the Company has ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than fifty percent of the outstanding voting securities of another entity. In assessing control, potential voting rights that are currently exercisable are considered. The following are the Company’s principal wholly-owned or controlled subsidiaries and/or affiliates that are included in these consolidated financial statements as of and for the years ended December 31, 2022 and 2021: Corporate Entities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ownership Entity ​ Location ​ Purpose ​ 2022 2021 MPB Acquisition Corp Nevada Holding company 100 % 100 % GH Group Inc Long Beach, CA Holding company 100 % 100 % GHB Unsub LLC Long Beach, CA Holding company 100 % 100 % Glass House Retail, LLC Long Beach, CA Holding company 100 % 100 % Glass House Cultivation LLC Camarillo, CA Holding company 100 % 100 % Glass House Manufacturing LLC Lompoc, CA Holding company 100 % 100 % LOB Investment Co. LLC Long Beach, CA Holding company 100 % 100 % SoCal Hemp Co, LLC Long Beach, CA Holding company 0 % 100 % Plus Products Holding Inc. ​ Long Beach, CA ​ Holding company ​ 100 % 0 % Plus Products Nevada LLC ​ Long Beach, CA ​ Holding company ​ 100 % 0 % Plus Products Services LLC ​ Long Beach, CA ​ Holding company ​ 100 % 0 % Plus Products Wonders LLC ​ Long Beach, CA ​ Holding company ​ 100 % 0 % Uplift Services LLC Long Beach, CA Holding company 100 % 0 % Carberry LLC Long Beach, CA Holding company 100 % 0 % ​ ​ 2. (Continued) Management and Operating Entities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ownership Subsidiaries ​ Location ​ Purpose ​ 2022 2021 G&H Supply Company, LLC Carpinteria, CA Cultivation management 100 % 100 % Mission Health Associates, Inc. Carpinteria, CA Cannabis cultivation 100 % 100 % MGF Management LLC Carpinteria, CA Cultivation management 100 % 100 % G&K Produce LLC Carpinteria, CA Cannabis cultivation 100 % 100 % K&G Flowers LLC Carpinteria, CA Cannabis cultivation 100 % 100 % Glass House Camarillo Cultivation LLC Camarillo, CA Cannabis cultivation 100 % 100 % Lompoc Manufacturing GHG, LLC Lompoc, CA Cannabis processing 100 % 100 % Lompoc Management Co. LLC Lompoc, CA Manufacturing management 100 % 100 % CA Manufacturing Solutions LLC Lompoc, CA Cannabis manufacturing 100 % 100 % Bud and Bloom Inc Santa Ana, CA ​ Cannabis retail 100 % 100 % Farmacy SB Inc Santa Barbara, CA Cannabis retail 100 % 100 % ICANN LLC Berkeley, CA Cannabis retail 100 % 100 % Farmacy Isla Vista LLC Goleta, CA Cannabis retail 100 % 100 % SBDANK LLC Santa Ynez, CA Cannabis retail applicant 51 % 51 % E7 Eureka LLC Eureka, CA Cannabis retail applicant 100 % 100 % The Pottery Inc ​ Los Angeles, CA ​ Cannabis retail ​ 100 % 0 % Natural Healing Center LLC ​ Grover Beach, CA ​ Cannabis retail ​ 100 % 0 % NHC Lemoore LLC ​ Lemoore, CA ​ Cannabis retail ​ 100 % 0 % NHC-MB LLC ​ Morro Bay, CA ​ Cannabis retail ​ 100 % 0 % GHCC Management, LLC Carpinteria, CA Cultivation management 0 % 100 % Saint Gertrude Management Company, LLC Santa Ana, CA Retail Management 0 % 100 % ​ Real Estate Entities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ownership ​ Subsidiaries ​ Location ​ Purpose ​ 2022 2021 Glass House Farm LLC Carpinteria, CA Real Estate 100 % 100 % Magu Farm LLC Carpinteria, CA Real Estate 100 % 100 % East Saint Gertrude 1327 LLC Santa Ana, CA Real Estate 100 % 100 % GH Camarillo LLC Camarillo, CA Real Estate 100 % 100 % 2000 De La Vina LLC Santa Barbara, CA Real Estate 0 % 100 % ​ Non-Controlling Interest Non-controlling interest represents equity interests owned by parties that are not shareholders of the ultimate parent. The share of net assets attributable to non-controlling interests is presented as a component of equity. Their share of net income or loss is recognized directly in equity. Changes in the parent company’s ownership interest that do not result in a loss of control are accounted for as equity transactions. ​ 2. (Continued) Use of Estimates The preparation of the Amended and Restated Consolidated Financial Statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the dates of the Amended and Restated Consolidated Financial Statements and the reported amounts of total net revenue and expenses during the reporting period. The Company regularly evaluates significant estimates and assumptions related to the consolidation or non-consolidation of variable interest entities, estimated useful lives, depreciation of property and equipment, amortization of intangible assets, inventory valuation, share-based compensation, business combinations, goodwill impairment, long-lived asset impairment, purchased asset valuations, fair value of financial instruments, compound financial instruments, derivative liabilities, deferred income tax asset valuation allowances, incremental borrowing rates, lease terms applicable to lease contracts and going concern. These estimates and assumptions are based on current facts, historical experience and various other factors that the Company believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the recording of revenue, costs and expenses that are not readily apparent from other sources. The actual results the Company experiences may differ materially and adversely from these estimates. To the extent there are material differences between the estimates and actual results, the Company’s future results of operations could be negatively impacted. Segmented Information The Company currently operates in one segment, the production and sale of cannabis products, which is how the Company’s Chief Operating Decision Maker manages the business and makes operating decisions. All of the Company’s operations are in the United States of America in the State of California. Intercompany sales and transactions are eliminated in consolidation. Cash and Cash Equivalents Cash and cash equivalents are comprised of cash and highly liquid investments that are readily convertible into known amounts of cash with original maturities of three months or less. Restricted Cash Restricted cash balances are those which meet the definition of cash and cash equivalents but are not available for use by the Company. As of December 31, 2022 and 2021, restricted cash was $3.0 million and $3.0 million, respectively, which is held in an escrow account and used as an interest reserve for the Company’s senior term loan agreement. See “ Note 17 – Notes Payable and Convertible Debentures Accounts Receivable The Company extends non-interest-bearing trade credit to its customers in the ordinary course of business which is not collateralized. Accounts receivable are shown on the face of the Amended and Restated Consolidated Balance Sheets, net of an allowance for doubtful accounts. The Company analyzes the aging of accounts receivable, historical bad debts, customer creditworthiness and current economic trends in determining the allowance for doubtful accounts. The Company does not accrue interest receivable on past due accounts receivable. The reserve for doubtful accounts was $1,114,183 and $60,000 as of December 31, 2022 and 2021, respectively. ​ 2. (Continued) Inventory Inventory is comprised of raw materials, finished goods and work-in-process such as pre-harvested cannabis plants and by-products to be extracted. The costs of growing cannabis, including but not limited to labor, utilities, nutrition and supplies, are capitalized into inventory until the time of harvest. All direct and indirect costs, except depreciation and amortization related to inventory are capitalized when incurred, and subsequently classified to cost of goods sold in the Amended and Restated Consolidated Statements of Operations. Raw materials and work-in-process are stated at the lower of cost or net realizable value, determined using the weighted average cost. Finished goods inventory is stated at the lower of cost or net realizable value, with cost being determined on the first-in, first-out (“FIFO”) method of accounting. Net realizable value is determined as the estimated selling price in the ordinary course of business less estimated costs to sell. The Company periodically reviews physical inventory for excess, obsolete, and potentially impaired items and reserves. The Company reviews inventory for obsolete, redundant and slow-moving goods, and any such inventory is written down to net realizable value. Packaging and supplies are initially valued at cost. The reserve estimate for excess and obsolete inventory is based on expected future use. The reserve estimates have historically been consistent with actual experience as evidenced by actual sale or disposal of the goods. As of December 31, 2022 and 2021, the Company’s reserve was $353,994 and $784,289, respectively. Investments Long-term investments are related to investments in equity and debt securities of entities over which the Company does not have a controlling financial interest or significant influence and are accounted for at fair value in accordance with ASC 321, “ Investments—Equity Securities Equity investments without readily determinable fair values (which are classified as Level 3 investments in the fair value hierarchy) are measured at cost with adjustments for observable changes in price or impairments (referred to as the “measurement alternative”). In applying the measurement alternative, the Company performs a qualitative assessment on a quarterly basis and recognizes an impairment if there are sufficient indicators that the fair value of the equity investments is less than carrying values. Changes in value are recorded in Other (Income) Expense, Net in the Amended and Restated Consolidated Statement of Operations. Equity Method and Joint Venture Investments The Company accounts for investments in which it can exert significant influence but does not control as equity method investments in accordance with ASC 323, “ Investments—Equity Method and Joint Ventures Financial Instruments ​ ​ 2. (Continued) Property, Plant and Equipment Property, plant and equipment are stated at cost, net of accumulated depreciation and impairment losses, if any. Depreciation is calculated on a straight-line basis over the estimated useful life of the asset using the following terms and methods: ​ ​ ​ ​ Land Not Depreciated Buildings ​ 15 Years Furniture and Fixtures ​ 5 Years Leasehold Improvements ​ Shorter of Lease Term or Economic Life Equipment and Software ​ 3 – 5 Years Construction in Progress ​ Not Depreciated ​ The assets’ residual values, useful lives and methods of depreciation are reviewed at each reporting period and adjusted prospectively, if appropriate. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected from its use. Any gain or loss arising from de-recognition of the asset (calculated as the difference between the net disposal proceeds and the carrying value of the asset) is included in the Amended and Restated Consolidated Statements of Operations in the period the asset is derecognized. Intangible Assets Intangible assets are recorded at cost, less accumulated amortization and impairment losses, if any. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Intangible assets with a definite life are amortized on a straight-line basis over their estimated useful lives, which do not exceed the contractual period, if any. The estimated useful lives, residual values and amortization methods are reviewed at each reporting period, and any changes in estimates are accounted for prospectively. Intangible assets with an indefinite life or not yet available for use are not subject to amortization. Amortization is calculated on a straight-line basis over the estimated useful life of the asset using the following terms and methods: ​ ​ ​ ​ Dispensary Licenses Indefinite Intellectual Property ​ 5 10 ​ In accordance with ASC 350, “ Intangibles—Goodwill and Other Goodwill Goodwill is measured as the excess of consideration transferred over the net of the acquisition date fair value of assets acquired and liabilities assumed in a business acquisition. In accordance with ASC 350, goodwill and other intangible assets with indefinite lives are no longer subject to amortization. The Company reviews the goodwill and other intangible assets allocated to each of the Company’s reporting units for impairment on an annual basis as of year-end or whenever events or changes in circumstances indicate it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the carrying amount of a reporting unit is in excess of its fair value, the Company recognizes an impairment charge equal to the amount in excess. ​ 2. (Continued) The Company applies the guidance in Financial Accounting Standards Board (the “FASB”) Accounting Standards Update (“ASU”) 2011-08 “ Intangibles-Goodwill and Other-Testing Goodwill for Impairment During the years ended December 31, 2022 and 2021, the Company performed its annual impairment analysis for its goodwill impairment. Refer to “Note 12 – Goodwill” Impairment of Long-Lived Assets For purposes of the impairment test, long-lived assets such as property, plant and equipment, and definite-lived intangible assets are grouped with other assets and liabilities at the lowest level for which identifiable independent cash flows are available (“asset group”). In accordance with ASC 360, “ Property, Plant, and Equipment Leased Assets In accordance with ASU 2016-02, “ Leases (Topic 842) ROU assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. ROU assets are classified as a finance lease or an operating lease. A finance lease is a lease in which at least one of the following is true: 1) ownership of the property transfers to the lessee by the end of the lease term; 2) the lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise; 3) the lease is for a major part of the remaining economic life of the underlying asset; 4) the present value of the sum of the lease payments and any residual value guaranteed by the lessee that is not already included in the lease payments equals or exceeds substantially all of the fair value; or 5) the underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. The Company classifies a lease as an operating lease when it does not meet any one of these criteria. ​ 2. (Continued) The Company applies judgment in determining whether a contract contains a lease and if a lease is classified as an operating lease or a finance lease. The Company applies judgment in determining the lease term as the non-cancellable term of the lease, which may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. All relevant factors that create an economic incentive for it to exercise either the renewal or termination options are considered. The Company reassesses the lease term if there is a significant event or change in circumstances that is within its control and affects its ability to exercise or not to exercise the option to renew or to terminate. The Company applies judgment in allocating the consideration in a contract between lease and non-lease components. It considers whether the Company can benefit from the ROU asset either on its own or together with other resources and whether the asset is highly dependent on or highly interrelated with another ROU asset. In accordance with ASC 842, lease liability is initially measured at the present value of the lease payments, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. The Company applies judgment in determining the incremental borrowing rate using estimates which are based on the information available at commencement date. The Company initially measures the ROU asset at the initial amount of the lease liability, plus initial direct costs and lease payments at or before the commencement date, less any lease incentives received. Additionally, management monitors for events or changes in circumstances that may require a reassessment of one of its leases and determine if a remeasurement is required. Income Taxes Deferred tax assets and liabilities are recorded for the estimated future tax effects of temporary differences between the tax basis of assets and liabilities and amounts reported in the Amended and Restated Consolidated Balance Sheets. Effects of enacted tax law changes on deferred tax assets and liabilities are reflected as adjustments to tax expense in the period in which the law is enacted. Deferred tax assets may be reduced by a valuation allowance if it is deemed more likely than not that some or all of the deferred tax assets will not be realized. The Company follows accounting guidance issued by the FASB related to the application of accounting for uncertainty in income taxes. Under this guidance, the Company assesses the likelihood of the financial statement effect of a tax position that should be recognized when it is more likely than not that the position will be sustained upon examination by a taxing authority based on the technical merits of the tax position, circumstances, and information available as of the reporting date. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with ASC 815, “Accounting for Derivative Instruments and Hedging Activities” ​ 2. (Continued) The Company also assesses convertible instruments under ASU 2020-06, “ Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging— Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity Derivative Liabilities The Company evaluates its agreements to determine if such instruments have derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the Amended and Restated Consolidated Statements of Operations. In calculating the fair value of derivative liabilities, the Company uses a valuation model when Level 1 inputs are not available to estimate fair value at each reporting date. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the Amended and Restated Consolidated Balance Sheets as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within twelve months of the Amended and Restated Consolidated Balance Sheets dates. Critical estimates and assumptions used in the model are discussed in “ Note 14 - Derivative Liabilities Business Combinations Business combinations are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value at the date of acquisition. Acquisition related transaction costs are expensed as incurred and included in the Amended and Restated Consolidated Statements of Operations. Identifiable assets and liabilities, including intangible assets of acquired businesses, are recorded at their fair value at the date of acquisition. When the Company acquires control of a business, any previously held equity interest is also remeasured to fair value. The excess of the purchase consideration and any previously held equity interest over the fair value of identifiable net assets acquired is goodwill. If the fair value of identifiable net assets acquired exceeds the purchase consideration and any previously held equity interest, the difference is recognized in the Amended and Restated Consolidated Statements of Operations immediately as a gain on acquisition. See “Note 10 – Business Acquisitions” Contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. The Company allocates the total cost of the acquisition to the underlying net assets based on their respective estimated fair values. As part of this allocation process, the Company identifies and attributes values and estimated lives to the intangible assets acquired. These determinations involve significant estimates and assumptions regarding multiple, highly subjective variables, including those with respect to future cash flows, discount rates, asset lives, and the use of different valuation models, and therefore require considerable judgment. The Company’s estimates and assumptions are based, in part, on the availability of listed market prices or other transparent market data. These determinations affect the amount of amortization expense recognized in future periods. The Company bases its fair value estimates on assumptions it believes to be reasonable but are inherently uncertain. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates, and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with ASC 450, “Contingencies” ​ 2. (Continued) Revenue Recognition Revenue is recognized by the Company in accordance with ASC 606, “ Revenue from Contracts with Customers” (1) Identify a customer along with a corresponding contract; (2) Identify the performance obligation(s) in the contract to transfer goods or provide distinct services to a customer; (3) Determine the transaction price the Company expects to be entitled to in exchange for transferring promised goods or services to a customer; (4) Allocate the transaction price to the performance obligation(s) in the contract; and (5) Recognize revenue when or as the Company satisfies the performance obligation(s). Revenues consist of wholesale biomass and consumer packaged goods (“CPG”) and retail sales of cannabis, which are generally recognized at a point in time when control over the goods have been transferred to the customer and is recorded net of sales discounts. Payment is typically due upon transferring the goods to the customer or within a specified time period permitted under the Company’s credit policy. During the years ended December 31, 2022 and 2021, sales discounts were approximately $10.7 million and $4.0 million, respectively. Revenue is recognized upon the satisfaction of the performance obligations. The Company satisfies its performance obligations and transfers control upon delivery and acceptance by the customer. Dispensary Revenue The Company recognizes revenue from the sale of cannabis products for a fixed price upon delivery of goods to customers at the point of sale since at this time performance obligations are satisfied. Fees collected related to taxes that are required to be remitted to regulatory authorities are recorded as liabilities and are not included as a component of revenues. Cultivation and Wholesale CPG The Company recognizes revenue from the sale of cannabis products for a fixed price upon the shipment of cannabis goods as the Company has transferred to the buyer the significant risks and rewards of ownership of the goods. The Company does not retain either continuing material involvement to the degree usually associated with ownership or effective control over the goods sold. Excise taxes due upon sale are recorded as an expense in the accompanying Amended and Restated Consolidated Statements of Operations. Cost of Goods Sold Cost of goods sold includes the costs directly attributable to product sales and includes amounts paid for finished goods, such as flower, edibles and concentrates, packaging and other supplies, fees for services and processing, and allocated overhead, such as allocations of rent, administrative salaries, utilities and related costs. Cost of goods sold excludes depreciation and amortization. General and Administrative Expenses General and administrative expenses are comprised primarily of personnel costs, including salaries, incentive compensation, benefits, and share-based compensation, professional service costs, including legal, accounting, consulting and other professional fees, and corporate insurance and other facilities costs associated with the Company’s corporate offices. ​ 2. (Continued) Share-Based Compensation The Company has an amended and restated equity incentive plan comprised of stock options (“Options”), unrestricted stock bonus, restricted stock units and stock appreciation rights (the “SARs”). Options provide the right to the purchase of one Equity Share per Option. RSUs provide the right to receive one Equity Share per unit (or cash payment equal to the fair market value of an Equity Share). The SARs provide the right to receive cash from the exercise of such right based on the increase in value between the exercise price and the fair market value of the Equity Shares of the Company at the time of exercise. The Company accounts for its share-based awards in accordance with ASC 718, “Compensation – Stock Compensation” The fair value models require the input of certain assumptions that require the Company’s judgment, including the expected term and the expected share price volatility of the underlying share. The assumptions used in calculating the fair value of share-based compensation represent management’s best estimates, but these estimates involve inherent uncertainties and the application of judgment. As a result, if factors change resulting in the use of different assumptions, share-based compensation expense could be materially different in the future. In addition, the Company elected not to estimate the expected forfeiture rate and only recognize expense for those shares that actually vest. If the actual forfeiture rate is materially different from management’s estimates, the share-based compensation expense could be significantly different from what the Company has recorded in the current period. Financial Instruments Fair Value The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities that are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability. In accordance with the fair value accounting requirements, companies may choose to measure eligible financial instruments and certain other items at fair value. The Company has not elected the fair value option for any eligible financial instruments. There have been no transfers between fair value levels during the years ended December 31, 2022 and 2021. ​ 2. (Continued) Financial instruments are measured at amortized cost or at fair value. Financial instruments measured at amortized cost consist of accounts receivable, other liabilities, and accounts payable and accrued liabilities wherein the carrying value approximates fair value due to its short-term nature. Other financial instruments measured at amortized cost include notes payable wherein the carrying value at the effective interest rate approximates fair value as the interest rate for such notes payable. Cash and cash equivalents and restricted cash are measured at Level 1 inputs. Acquisition-related liabilities resulting from business combinations are measured at fair value using Level 1 or Level 3 inputs. Investments that are measured at fair value use Level 3 inputs. Refer to “Note 7 – Investments” Note 14 – Derivative Liabilities Note 15 – Contingent Shares and Earnout Liabilities The individual fair values attributed to the different components of a financing transaction, notably derivative financial in

CORRECTION OF ERROR IN PREVIOUS

CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2022
CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS
CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS	3. Subsequent to the issuance of the Consolidated Financial Statements as of, and for the years ended, December 31, 2022 and 2021 on March 31, 2023, the Company discovered misclassifications and oversights which impacted the presentation of financial statements in prior periods. In particular, the Company identified certain distributor fees from consumer packaged goods sales included in cost of goods sold which should have been direct reductions to revenues, certain intercompany sales transacted through third-party distributors that were presented as third-party sales, correction of purchase price allocations and impairment of goodwill for certain acquisitions recognized in the first quarter of fiscal year 2023 that have been recognized in fiscal year 2022. The Company has reviewed applicable accounting guidance and deemed these misclassifications and oversights as errors to previously issued financial statements under ASC 250 “ Accounting Changes and Error Corrections Adjustments and reclasses as noted in the following schedules are as follows: (1) Reclassifications to conform with current year presentation. (2) Correction of certain intercompany sales transacted through third-party distributors that were previously presented as third-party sales and not eliminated. (3) Correction of distributor fees from consumer packaged goods sales included in cost of goods which should have been a reduction in revenues. (4) Corrections of purchase price allocations and impairments related to inventory valuation and correction of slotting fees that were included as COGS which should have been a reduction in revenue. (5) Additional corrections as a result of further analysis related to inventory valuation and correction of slotting fees that were included as cost of goods sold which should have been a reduction of revenue. (6) Tax adjustments related to the above. ​ 3. CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Continue) The following tables present the summary impacts of the adjustments on our previously reported consolidated balance sheets as of December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2022 ​ As of December 31, 2021 ​ ​ Previously Reported ​ Reclassifications ​ Adjustment ​ As Corrected ​ Previously Reported ​ Adjustment ​ As Corrected ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current Assets: ​ ​ ​ ​ ​ ​ ​ Cash ​ $ 11,143,502 ​ $ — ​ $ — ​ $ 11,143,502 ​ $ 51,066,831 ​ $ — ​ $ 51,066,831 Restricted Cash ​ 3,000,000 ​ — ​ — ​ 3,000,000 ​ 3,000,000 ​ — ​ 3,000,000 Accounts Receivable, Net ​ 5,652,949 ​ — (1) (864,201) (2) 4,788,748 ​ 2,893,911 ​ (429,397) (2) 2,464,514 Prepaid Expenses and Other Current Assets ​ 8,347,055 ​ (590,983) (1) — ​ 7,756,072 ​ 5,562,963 ​ — ​ 5,562,963 Inventory ​ 12,057,570 ​ (450,682) ​ (656,817) (2)(4)(5) 10,950,071 ​ 6,596,302 ​ (68,731) (2) 6,527,571 Notes Receivable ​ 1,255,843 ​ — ​ — ​ 1,255,843 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Current Assets ​ 41,456,919 ​ (1,041,665) ​ (1,521,018) ​ 38,894,236 ​ 69,120,007 ​ (498,128) ​ 68,621,879 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Lease Right-of-Use Assets, Net ​ 10,847,642 ​ — ​ — ​ 10,847,642 ​ 3,077,730 ​ — ​ 3,077,730 Finance Lease Right-of-Use Assets, net ​ — ​ 285,971 (1) — ​ 285,971 ​ — ​ — ​ — Long Term Investments ​ 4,246,192 ​ — ​ — ​ 4,246,192 ​ 7,196,359 ​ — ​ 7,196,359 Property, Plant and Equipment, Net ​ 216,716,895 ​ (285,971) (1) — ​ 216,430,924 ​ 195,798,524 ​ — ​ 195,798,524 Intangible Assets, Net ​ 48,651,835 ​ — ​ (12,730,000) (4) 35,921,835 ​ 5,629,833 ​ — ​ 5,629,833 Goodwill ​ 21,808,566 ​ — ​ 15,988,735 (4) 37,797,301 ​ 4,918,823 ​ — ​ 4,918,823 Deferred Tax Asset, Net ​ 1,289,882 ​ — ​ 222,450 (6) 1,512,332 ​ — ​ — ​ — Other Assets ​ 3,650,468 ​ 1,041,665 (1) 2 ​ 4,692,135 ​ 2,339,993 ​ — ​ 2,339,993 TOTAL ASSETS ​ $ 348,668,399 ​ $ — ​ $ 1,960,169 ​ $ 350,628,568 ​ $ 288,081,269 ​ $ (498,128) ​ $ 287,583,141 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND SHAREHOLDERS’ EQUITY ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES: ​ ​ ​ ​ ​ ​ ​ Current Liabilities: ​ ​ ​ ​ ​ ​ ​ Accounts Payable and Accrued Liabilities ​ $ 22,333,788 ​ $ (66,790) (1) $ (297,482) (2) $ 21,969,516 ​ $ 10,215,004 ​ $ (277,844) (2) $ 9,937,160 Income Taxes Payable ​ 7,549,878 ​ — ​ 51,196 (6) 7,601,074 ​ 5,038,983 ​ (1,229,840) (6) 3,809,143 Contingent Shares and Earnout Liabilities ​ 14,656,666 ​ — ​ — ​ 14,656,666 ​ 38,428,700 ​ — ​ 38,428,700 Shares Payable ​ 8,588,915 ​ — ​ — ​ 8,588,915 ​ 2,756,830 ​ — ​ 2,756,830 Current Portion of Operating Lease Liabilities ​ 1,077,971 ​ — ​ — ​ 1,077,971 ​ 269,154 ​ — ​ 269,154 Current Portion of Finance Lease Liabilities ​ — ​ 66,790 (1) — ​ 66,790 ​ — ​ — ​ — Current Portion of Notes Payable ​ 40,237 ​ — ​ — ​ 40,237 ​ 37,986 ​ — ​ 37,986 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Current Liabilities ​ 54,247,455 ​ — ​ (246,286) ​ 54,001,169 ​ 56,746,657 ​ (1,507,684) ​ 55,238,973 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Lease Liabilities, Net of Current Portion ​ 9,859,232 ​ — ​ — ​ 9,859,232 ​ 2,865,480 ​ — ​ 2,865,480 Finance Lease Liabilities, Net of Current Portion ​ — ​ 214,017 (1) — ​ 214,017 ​ — ​ — ​ — Other Non-Current Liabilities ​ 4,505,336 ​ (214,017) (1) (1,490,496) (6) 2,800,823 ​ 1,449,045 ​ — ​ 1,449,045 Deferred Tax Liabilities, Net ​ — ​ — ​ — ​ — ​ 1,330,815 ​ (55,524) (6) 1,275,291 Notes Payable, Net of Current Portion ​ 62,618,711 ​ — ​ — ​ 62,618,711 ​ 44,817,436 ​ — ​ 44,817,436 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TOTAL LIABILITIES ​ 131,230,734 ​ — ​ (1,736,782) ​ 129,493,952 ​ 107,209,433 ​ (1,563,208) ​ 105,646,225 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ MEZZANINE NON-CONTROLLING INTEREST: ​ ​ ​ ​ ​ ​ ​ GH Group, Inc. Preferred Series B Shares ( no par value, 55,000 shares authorized, 49,969 and nil shares issued and outstanding as of December 31, 2022 and December 31, 2021, respectively) ​ 51,774,193 ​ — ​ — ​ 51,774,193 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ GH Group, Inc. Preferred Series C Shares ( no par value, 5,000 shares authorized, 4,700 and nil shares issued and outstanding as of December 31, 2022 and December 31, 2021, respectively) ​ 4,759,925 ​ — ​ — ​ 4,759,925 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ SHAREHOLDERS’ EQUITY: ​ — ​ — ​ — ​ ​ ​ ​ Multiple Voting Shares (No par value, unlimited shares authorized, 4,754,979 shares issued and outstanding as of December 31, 2022 and December 31, 2021) ​ — ​ — ​ — ​ — ​ — ​ ​ Subordinate Voting Shares ( No par value, unlimited shares authorized, 55,653,855 and 38,563,405 shares issued and outstanding as of December 31, 2022 and December 31, 2021, respectively) ​ — ​ — ​ — ​ — ​ — ​ ​ Exchangeable Shares ( No par value, unlimited shares authorized, 12,566,550 and 18,256,784 shares issued and outstanding as of December 31, 2022 and December 31, 2021, respectively) ​ — ​ — ​ — ​ — ​ — ​ ​ Additional Paid-In Capital ​ 261,527,245 ​ — ​ — ​ 261,527,245 ​ 241,896,900 ​ — ​ 241,896,900 Accumulated Deficit ​ (96,362,182) ​ — ​ 3,696,951 ​ (92,665,231) ​ (60,827,290) ​ 1,065,080 ​ (59,762,210) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Shareholders’ Equity Attributable to the Company ​ 165,165,063 ​ — ​ 3,696,951 ​ 168,862,014 ​ 181,069,610 ​ 1,065,080 ​ 182,134,690 Non-Controlling Interest ​ (4,261,516) ​ — ​ — ​ (4,261,516) ​ (197,774) ​ — ​ (197,774) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TOTAL SHAREHOLDERS’ EQUITY ​ 217,437,665 ​ — ​ 3,696,951 ​ 221,134,616 ​ 180,871,836 ​ 1,065,080 ​ 181,936,916 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY ​ $ 348,668,399 ​ $ — ​ $ 1,960,169 ​ $ 350,628,568 ​ $ 288,081,269 ​ $ (498,128) ​ $ 287,583,141 ​ 3. CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Continue) The following tables present the summary impacts of the adjustments on our previously reported consolidated statements of operations for the years ended December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended December 31, 2022 ​ For the Year Ended December 31, 2021 ​ ​ Previously Reported ​ Adjustment As Corrected ​ Previously Reported ​ Adjustment As Corrected Revenues, Net $ 90,891,087 $ (6,017,095) (2)(3)(5) $ 84,873,992 $ 69,446,852 $ (6,254,346) (2)(3) $ 63,192,506 Cost of Goods Sold (Exclusive of Depreciation and Amortization Shown Separately Below) ​ 69,352,692 ​ (5,190,673) (2)(3)(4)(5) ​ 64,162,019 ​ 53,427,461 ​ (6,034,062) (2)(3) ​ 47,393,399 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross Profit ​ 21,538,395 ​ (826,422) ​ 20,711,973 ​ 16,019,391 ​ (220,284) ​ 15,799,107 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Expenses: ​ ​ ​ ​ ​ ​ General and Administrative ​ 45,756,572 ​ (182,207) (4) ​ 45,574,365 ​ 33,780,783 ​ — ​ 33,780,783 Sales and Marketing ​ 3,427,338 ​ — ​ 3,427,338 ​ 3,530,529 ​ — ​ 3,530,529 Professional Fees ​ 9,951,482 ​ — ​ 9,951,482 ​ 9,078,289 ​ — ​ 9,078,289 Depreciation and Amortization ​ 12,301,466 ​ — ​ 12,301,466 ​ 4,767,396 ​ — ​ 4,767,396 Impairment Expense - Investments ​ ​ — ​ ​ — ​ ​ — ​ ​ 817,875 ​ ​ — ​ ​ 817,875 Impairment Expense - Goodwill ​ — ​ 5,850,772 (4) ​ 5,850,772 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Operating Expenses ​ 71,436,858 ​ 5,668,565 ​ ​ 77,105,423 ​ 51,974,872 ​ — ​ 51,974,872 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loss from Operations ​ (49,898,463) ​ (6,494,987) ​ (56,393,450) ​ (35,955,481) ​ (220,284) ​ (36,175,765) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other Expense (Income): ​ ​ ​ ​ ​ ​ Interest Expense ​ 7,608,490 ​ — ​ 7,608,490 ​ 2,736,875 ​ — ​ 2,736,875 Interest Income ​ (56,468) ​ — ​ (56,468) ​ (64,837) ​ — ​ (64,837) Loss on Equity Method Investments ​ 2,006,639 ​ — ​ 2,006,639 ​ 1,089,047 ​ — ​ 1,089,047 Loss (Gain) on Change in Fair Value of Derivative Liabilities ​ 29,863 ​ — ​ 29,863 ​ (825,000) ​ — ​ (825,000) (Gain) on Change in Fair Value of Contingent Liabilities and Shares Payable ​ (28,868,949) ​ — ​ (28,868,949) ​ (4,031,634) ​ — ​ (4,031,634) Loss on Disposition of Subsidiary ​ — ​ — ​ — ​ 6,090,337 ​ — ​ 6,090,337 Loss on Extinguishment of Debt ​ 489,647 ​ — ​ 489,647 ​ — ​ — ​ — Other (Income) Expense, Net ​ (252,822) ​ — ​ (252,822) ​ 117,216 ​ — ​ 117,216 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Other (Income) Expense, Net ​ (19,043,600) ​ — ​ (19,043,600) ​ 5,112,004 ​ — ​ 5,112,004 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loss from Operations Before Provision for Income Tax Expense ​ (30,854,863) ​ (6,494,987) ​ (37,349,850) ​ (41,067,485) ​ (220,284) ​ (41,287,769) Provision for Income Tax Expense ​ 4,741,704 ​ (9,126,858) (6) ​ (4,385,154) ​ 3,298,101 ​ (1,285,364) (6) ​ 2,012,737 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net Loss ​ (35,596,567) ​ 2,631,871 ​ (32,964,696) ​ (44,365,586) ​ 1,065,080 ​ (43,300,506) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net Loss Attributable to Non-Controlling Interest ​ (61,675) ​ — ​ (61,675) ​ (197,774) ​ — ​ (197,774) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net Loss Attributable to the Company ​ $ (35,534,892) ​ $ 2,631,871 ​ $ (32,903,021) ​ $ (44,167,812) ​ $ 1,065,080 ​ $ (43,102,732) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loss Per Share - Basic and Diluted ​ $ (0.87) ​ ​ ​ ​ $ (0.83) ​ $ (1.14) ​ ​ $ (1.11) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted-Average Shares Outstanding - Basic and Diluted ​ 64,182,436 ​ ​ ​ ​ 64,182,436 ​ 40,280,639 ​ ​ 40,280,639 ​ ​ 3. CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Continue) The following tables present the summary impacts of the adjustments on our previously reported consolidated statements of cash flows for the years ended December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended December 31, 2022 ​ For the Year Ended December 31, 2021 ​ ​ Previously Reported ​ Reclassifications ​ Adjustment ​ As Corrected ​ Previously Reported ​ Reclassifications ​ Adjustment ​ As Corrected CASH FLOWS FROM OPERATING ACTIVITIES: ​ ​ ​ ​ ​ ​ ​ ​ Net Loss ​ $ (35,596,567) ​ $ — ​ $ 2,631,871 ​ $ (32,964,696) ​ $ (44,365,586) ​ $ — ​ $ 1,065,080 ​ $ (43,300,506) Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities: ​ ​ ​ ​ ​ ​ ​ ​ Deferred Tax (Benefit) ​ (2,620,697) ​ — ​ (8,917,398) (6) (11,538,095) ​ (89,768) ​ — ​ (55,525) (6) (145,293) Bad Debt Expense ​ 969,501 ​ — ​ (182,202) (4) 787,299 ​ 3,286,494 ​ — ​ — ​ 3,286,494 Interest Capitalized to Notes Payable ​ — ​ — ​ — ​ — ​ 1,427,522 ​ — ​ — ​ 1,427,522 Interest Income Capitalized to Principal Balance ​ — ​ — ​ — ​ — ​ (64,085) ​ — ​ — ​ (64,085) Depreciation and Amortization ​ 12,301,466 ​ — ​ — ​ 12,301,466 ​ 4,767,396 ​ — ​ — ​ 4,767,396 Loss on Equity Method Investments ​ 2,006,639 ​ — ​ — ​ 2,006,639 ​ 1,089,047 ​ — ​ — ​ 1,089,047 Impairment Expense - Investments ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ 817,875 ​ ​ — ​ ​ — ​ ​ 817,875 Impairment Expense - Goodwill ​ — ​ — ​ 5,850,772 (4) 5,850,772 ​ — ​ — ​ — ​ — Loss on Disposition of Subsidiary ​ — ​ — ​ — ​ — ​ 6,090,337 ​ — ​ — ​ 6,090,337 Loss on Extinguishment of Debt ​ 489,647 ​ — ​ — ​ 489,647 ​ — ​ — ​ — ​ — Non-Cash Operating Lease Costs ​ 32,657 ​ 812,338 (1) — ​ 844,995 ​ 18,523 ​ 712,358 (1) — ​ 730,881 Accretion of Debt Discount and Loan Origination Fees ​ 1,521,638 ​ — ​ — ​ 1,521,638 ​ 953,549 ​ — ​ — ​ 953,549 (Gain) Loss on Change in Fair Value of Derivative Liabilities ​ 29,863 ​ — ​ — ​ 29,863 ​ (825,000) ​ — ​ — ​ (825,000) (Gain) on Change in Fair Value of Contingent Liabilities and Shares Payable ​ (28,868,949) ​ — ​ — ​ (28,868,949) ​ (4,031,634) ​ — ​ — ​ (4,031,634) Share-Based Compensation ​ 12,755,681 ​ — ​ — ​ 12,755,681 ​ 8,709,913 ​ — ​ — ​ 8,709,913 Changes in Operating Assets and Liabilities: ​ — ​ — ​ ​ ​ ​ ​ ​ Accounts Receivable ​ (2,013,793) ​ — ​ 434,801 (2)(4) (1,578,992) ​ 2,182,335 ​ — ​ 429,397 (2) 2,611,732 Prepaid Expenses and Other Current Assets ​ (2,157,037) ​ 590,983 (1) — ​ (1,566,054) ​ (2,915,401) ​ — ​ — ​ (2,915,401) Inventory ​ (1,536,213) ​ 450,682 (1) 411,256 (2)(4)(5) (674,275) ​ 612,989 ​ — ​ 68,731 (2) 681,720 Other Assets ​ (1,243,174) ​ (1,041,665) (1) (2) ​ (2,284,841) ​ (1,881,146) ​ — ​ — ​ (1,881,146) Accounts Payable and Accrued Liabilities ​ 559,501 ​ 20,215 (1) (106,643) (2) 473,073 ​ 3,242,190 ​ — ​ (277,845) (2) 2,964,345 Interest Payments on Finance Leases ​ (14,577) ​ — ​ — ​ (14,577) ​ — ​ — ​ — ​ — Income Taxes Payable ​ 712,507 ​ — ​ 1,281,036 (6) 1,993,543 ​ 89,514 ​ — ​ (1,229,839) (6) (1,140,325) Operating Lease Liabilities ​ — ​ (812,338) (1) — ​ (812,338) ​ — ​ (712,358) (1) — ​ (712,358) Other Non-Current Liabilities ​ 1,867,139 ​ — ​ (1,403,491) (6) 463,648 ​ 599,687 ​ — ​ 1 ​ 599,688 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET CASH USED IN OPERATING ACTIVITIES ​ (40,804,768) ​ 20,215 ​ — ​ (40,784,553) ​ (20,285,249) ​ — ​ — ​ (20,285,249) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ CASH FLOWS FROM INVESTING ACTIVITIES: ​ ​ ​ ​ ​ ​ ​ ​ Purchases of Property and Equipment ​ (27,765,732) ​ — ​ — ​ (27,765,732) ​ (108,495,825) ​ — ​ — ​ (108,495,825) Issuance of Note Receivable ​ (6,717,100) ​ — ​ — ​ (6,717,100) ​ (2,274,167) ​ — ​ — ​ (2,274,167) Contributions to Equity Method Investments ​ (513,343) ​ — ​ — ​ (513,343) ​ (787,502) ​ — ​ — ​ (787,502) Distributions Received from Equity Method Investments ​ 3,001,871 ​ — ​ — ​ 3,001,871 ​ 340,780 ​ — ​ — ​ 340,780 Cash Acquired in Business Acquisition, Net of Cash Paid ​ 2,793,631 ​ — ​ — ​ 2,793,631 ​ (284,028) ​ — ​ — ​ (284,028) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET CASH USED IN INVESTING ACTIVITIES ​ (29,200,673) ​ — ​ — ​ (29,200,673) ​ (111,500,742) ​ — ​ — ​ (111,500,742) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ CASH FLOWS FROM FINANCING ACTIVITIES: ​ ​ ​ ​ ​ ​ ​ ​ Proceeds from the Issuance of Notes Payable, Third Parties and Related Parties ​ 9,421,000 ​ — ​ — ​ 9,421,000 ​ 58,209,714 ​ — ​ — ​ 58,209,714 Proceeds from the Issuance of Preferred Shares ​ 31,957,950 ​ — ​ — ​ 31,957,950 ​ — ​ — ​ — ​ — Payment on Finance Lease ​ — ​ (20,215) (1) — ​ (20,215) ​ — ​ — ​ — ​ — Redemption of Preferred Shares ​ (772,718) ​ — ​ — ​ (772,718) ​ — ​ — ​ — ​ — Payments on Notes Payable, Third Parties and Related Parties ​ (9,887,672) ​ — ​ — ​ (9,887,672) ​ (954,092) ​ — ​ — ​ (954,092) Cash Received Upon Issuance of Equity ​ 303,694 ​ — ​ — ​ 303,694 ​ 125,859,372 ​ — ​ — ​ 125,859,372 Contributions ​ 3,060,000 ​ — ​ — ​ 3,060,000 ​ — ​ — ​ — ​ — Distributions to Preferred Shareholders ​ (4,000,142) ​ — ​ — ​ (4,000,142) ​ (1,797,423) ​ — ​ — ​ (1,797,423) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET CASH PROVIDED BY FINANCING ACTIVITIES ​ 30,082,112 ​ (20,215) ​ — ​ 30,061,897 ​ 181,317,571 ​ — ​ — ​ 181,317,571 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET (DECREASE) INCREASE IN CASH, RESTRICTED CASH AND CASH EQUIVALENTS ​ (39,923,329) ​ — ​ — ​ (39,923,329) ​ 49,531,580 ​ — ​ — ​ 49,531,580 Cash, Restricted Cash and Cash Equivalents, Beginning of Year ​ 54,066,831 ​ — ​ — ​ 54,066,831 ​ 4,535,251 ​ — ​ — ​ 4,535,251 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ CASH, RESTRICTED CASH AND CASH EQUIVALENTS, END OF YEAR ​ $ 14,143,502 ​ $ — ​ $ — ​ $ 14,143,502 ​ $ 54,066,831 ​ $ — ​ $ — ​ $ 54,066,831 ​

CONCENTRATIONS OF BUSINESS AND

CONCENTRATIONS OF BUSINESS AND CREDIT RISK	12 Months Ended
	Dec. 31, 2022
CONCENTRATIONS OF BUSINESS AND CREDIT RISK
CONCENTRATIONS OF BUSINESS AND CREDIT RISK	4 . The Company maintains cash balances at its physical locations, which are not currently insured, and with various U.S. banks and credit unions with balances in excess of the Federal Deposit Insurance Corporation and National Credit Union Share Insurance Fund limits, respectively. The failure of a bank or credit union where the Company has significant deposits could result in a loss of a portion of such cash balances in excess of the insured limit, which could materially and adversely affect the Company’s business, financial condition and results of operations. As of December 31, 2022 and 2021, the Company has not experienced any losses with regards to its cash balances. The Company provides certain credit terms in the normal course of business to customers located throughout California. The Company performs ongoing credit evaluations of its customers and maintains allowances for doubtful accounts based on factors surrounding the credit risk of specific customers, historical trends, and other information. There were two (2022) and one (2021) customer(s) for the year ended December 31, 2022 and 2021, respectively, that comprised 32% and 22%, respectively, of the Company’s revenues. As of December 31, 2022 and 2021, these same customers had a balance due to the Company of $5,240,179 and $2,403,097, respectively.

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2022
INVENTORY
INVENTORY	5 . As of December 31, 2022 and 2021, inventory consists of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Raw Materials $ 2,761,602 $ 1,325,590 Work-in-Process ​ ​ 3,977,761 ​ ​ 2,777,245 Finished Goods ​ ​ 4,210,708 ​ ​ 2,424,736 Total Inventory ​ $ 10,950,071 ​ $ 6,527,571 ​

NOTES RECEIVABLE

NOTES RECEIVABLE	12 Months Ended
	Dec. 31, 2022
NOTES RECEIVABLE
NOTES RECEIVABLE	6 . On May 12, 2022, the Company announced it executed definitive agreements (the “Agreements”) to acquire 100% of the equity interests in certain Natural Healing Center-branded and operated retail dispensaries. See “ Note 10 – Business Acquisitions The Company was issued senior secured promissory notes (the “Notes”) in conjunction with the Agreements. The Notes have an interest rate of 15% per annum with outstanding principal balance and accrued interest to be paid in full in cash 180 days following the closing of the plan of merger of Natural Healing Center, LLC, unless prepaid in whole or in part upon the closing of the transactions contemplated by the Agreements, as against the Merger Consideration (as defined in the Agreements). As of December 31, 2022 and 2021, the notes receivable balance is $1,255,843 and nil, respectively, and the Notes are included as Notes Receivable in the Amended and Restated Consolidated Balance Sheets.

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2022
INVESTMENTS
INVESTMENTS	7 . The Company has various investments in entities in which it holds a significant but non-controlling interest through voting equity or through representation on the entities’ board of directors or equivalent governing bodies. Accordingly, the Company was deemed to have significant influence resulting in the Company accounting for these investments under the equity method. On August 17, 2022, the Company, through its subsidiary, 5042 Venice, LLC, closed on the sale of the 50% held undivided tenancy-in-common interest in its equity method investment (the “TIC Interest”). As part of the transaction, the Company no longer has an equity interest in the TIC Interest. However, the Company became the manager of 5042 Real Estate Investment LLC which acquired 42.93% of the TIC Interest and the remaining 7.07% was acquired by a related party to senior management of the Company. On July 28, 2022, the Company acquired the remaining equity and property ownership interests of N.R.O Management, LLC and The Pottery, a retail dispensary located in Los Angeles, California. See “ Note 10 – Business Acquisitions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ N.R.O ​ ​ ​ ​ ​ 5042 Real ​ ​ ​ ​ ​ ​ LOB Group, ​ Management, ​ SoCal Hemp ​ ICANN, ​ 5042 Venice, ​ Estate Investment, ​ Lompoc TIC, ​ ​ ​ ​ ​ Inc. ​ LLC ​ JV, LLC ​ LLC ​ LLC ​ LLC ​ LLC ​ TOTAL Fair Value as of December 31, 2020 ​ $ 2,809,412 ​ $ 2,336,713 ​ $ 1,058,778 ​ $ 2,045,309 ​ $ 2,222,695 ​ $ — ​ $ 228,961 ​ $ 10,701,868 Additions ​ — ​ — ​ 701,254 ​ — ​ — ​ — ​ 86,248 ​ 787,502 Distribution ​ — ​ — ​ — ​ — ​ (243,880) ​ — ​ (96,900) ​ (340,780) Reclass of Investment for Acquisition ​ — ​ — ​ — ​ (2,045,309) ​ — ​ — ​ — ​ (2,045,309) Impairment Expense ​ ​ — ​ ​ — ​ ​ (817,875) ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ (817,875) (Loss) Gain on Equity Method Investments ​ (48,271) ​ (317,764) ​ (942,157) ​ — ​ 242,705 ​ — ​ (23,560) ​ (1,089,047) Fair Value as of December 31, 2021 ​ $ 2,761,141 ​ $ 2,018,949 ​ $ — ​ $ — ​ $ 2,221,520 ​ $ — ​ $ 194,749 ​ $ 7,196,359 Additions ​ — ​ 300,000 ​ 213,000 ​ — ​ 343 ​ 2,445,000 ​ — ​ 2,958,343 Distributions ​ — ​ — ​ — ​ — ​ (3,001,871) ​ — ​ — ​ (3,001,871) Acquisition of Equity Method Investment ​ — ​ (900,000) ​ — ​ — ​ — ​ — ​ — ​ (900,000) (Loss) Gain on Equity Method Investments ​ (457,671) ​ (1,418,949) ​ (213,000) ​ — ​ 780,008 ​ (665,401) ​ (31,626) ​ (2,006,639) Fair Value as of December 31, 2022 ​ $ 2,303,470 ​ $ — ​ $ — ​ $ — ​ $ — ​ $ 1,779,599 ​ $ 163,123 ​ $ 4,246,192 ​ During the years ended December 31, 2022 and 2021, the Company recorded net losses from equity method investments of $2,006,639 and $1,089,047, respectively. These investments are recorded at the amount of the Company’s initial investment and adjusted for the Company’s share of the investee’s income or loss and dividends paid. During the fourth quarter of the year ended December 31, 2021, the Company recognized $817,875 of other than temporary impairment as a result of the investee ceasing operations. The Company determined that the fair value of its investment in SoCal Hemp JV, LLC was nil as of December 31, 2021.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
PROPERTY, PLANT AND EQUIPMENT
PROPERTY, PLANT AND EQUIPMENT	8 . As of December 31, 2022 and 2021, property, plant and equipment consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 ​ ​ ​ ​ ​ ​ ​ Land ​ $ 70,888,383 ​ $ 70,782,068 Buildings ​ 140,042,534 ​ 108,024,254 Furniture and Fixtures ​ 471,696 ​ 316,395 Leasehold Improvements ​ 10,927,265 ​ 8,412,489 Equipment and Software ​ 8,050,827 ​ 5,712,519 Construction in Progress ​ 6,447,286 ​ 11,867,167 ​ ​ ​ ​ ​ ​ ​ Total Property, Plant and Equipment ​ 236,827,991 ​ 205,114,892 Less Accumulated Depreciation and Amortization ​ (20,397,067) ​ (9,316,368) Property, Plant and Equipment, Net ​ $ 216,430,924 ​ $ 195,798,524 ​ During the years ended December 31, 2022 and 2021, the Company recorded depreciation expense of $11,323,468 and $4,597,229, respectively. The amount of depreciation recognized for finance leases during the years ended December 31, 2022 and 2021 was $15,051 and nil, respectively, see “ Note 16 – Leases During the year ended December 31, 2021, the Company entered into a third amendment to its acquisition agreement (the “Camarillo Acquisition Agreement”) regarding the purchase of certain real property in Camarillo, California. The purchase price was amended to $93,000,000, payable in cash. The Company further entered into a fourth amendment to the Camarillo Acquisition Agreement in which certain fixed assets in the amount of $110,000 were added to the net assets acquired and consideration to be credited to the sellers at closing. In addition, the parties agreed to afford the sellers more time to obtain terminations to UCC-1 financing statements with respect to certain personal property conveyed as part of the asset acquisition. The Company paid the total cash purchase price upon closing on September 14, 2021 (the “Camarillo Closing Date”). The asset acquisition was accounted for in accordance with ASC 805-50, “Acquisition of Assets Rather than a Business” “Note 15 – Contingent Shares and Earnout Liabilities” The following is a summary of the total consideration paid in the above transaction: ​ ​ ​ ​ ​ Cash Payments $ 93,000,000 Survey and Other Fees ​ 262,875 Shares Issued for the Purchase of Real Property ​ 29,250,000 Fair Value of Contingent Consideration ​ 14,973,000 Fair Value of Earnout Payments ​ 19,847,000 Total Consideration in the Camarillo Transaction ​ $ 157,332,875 ​

DISPOSITION OF SUBSIDIARY

DISPOSITION OF SUBSIDIARY	12 Months Ended
	Dec. 31, 2022
DISPOSITION OF SUBSIDIARY
DISPOSITION OF SUBSIDIARY	9 . On March 3, 2021, the Company entered into an agreement to assign all of its limited liability company membership interests in Field Investment Co. LLC (“Field Investment Co.”), a Company subsidiary, and Field Investment Co.’s subsidiaries, Field Taste Matters, Inc., ATES Enterprises, LLC, and Zero One Seven Management, LLC, for de minimis consideration to an unrelated third party. On the same day, the Company immediately divested itself of Field Investment Co. and recognized a loss on disposition of a subsidiary in the amount of $6,090,337 for the year ended December 31, 2021. The subsidiary disposed of does not qualify as a discontinued operation in accordance with ASC 205 “Discontinued Operations” The net assets of the subsidiary that was disposed of consists of the following: ​ ​ ​ ​ ​ ASSETS: ​ ​ Accounts Receivable, Net ​ $ 21,067 Prepaid Expenses and Other Current Assets ​ 430,654 Operating Lease Right-of-Use Assets, Net ​ 976,417 Property, Plant and Equipment, Net ​ 310,501 Intangible Assets, Net ​ 3,727,500 Goodwill ​ 2,095,918 Other Assets ​ 95,419 TOTAL ASSETS ​ $ 7,657,476 LIABILITIES: ​ ​ ​ ​ ​ Accounts Payable and Accrued Liabilities ​ $ 473,500 Operating Lease Liabilities ​ 1,051,588 Notes Payable ​ 42,051 TOTAL LIABILITIES ​ $ 1,567,139 NET ASSETS DISPOSED ​ $ 6,090,337 ​

BUSINESS ACQUISITIONS

BUSINESS ACQUISITIONS	12 Months Ended
	Dec. 31, 2022
BUSINESS ACQUISITIONS
BUSINESS ACQUISITIONS	10 . The purchase price allocations for the business acquisitions completed during the year ended December 31, 2022, as set forth in the table below, reflect various preliminary fair value estimates and analyses that are subject to change within the measurement period as valuations are finalized. The primary areas of the preliminary purchase price allocations that are not yet finalized relate to the tax impact of the acquisitions, fair values of certain tangible assets, the valuation of intangible assets acquired and residual goodwill. The Company expects to continue to obtain information to assist in determining the fair value of the net assets acquired at the acquisition dates during the measurement periods. Measurement period adjustments that the Company determines to be material will be applied in the period the adjustment is determined to the acquisitions in the Company’s Amended and Restated Consolidated financial statements, and, depending on the nature of the adjustments, other periods subsequent to the period of acquisition could be affected. The acquisitions noted below were accounted for in accordance with ASC 805 “ Business Combinations The preliminary (2022) allocation of purchase prices of business acquisitions completed during the year ended December 31, 2022 and summary of allocation of purchase price of the business acquisition completed during the year ended December 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 Acquisitions ​ 2021 Acquisition ​ ​ ​ ​ ​ ​ ​ Natural ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Plus Products ​ The Pottery, ​ Healing ​ NHC Lemoore, ​ NHC-MB, ​ ​ ​ ​ ​ ​ ​ Holding Inc. Inc. Center, LLC LLC LLC Total iCANN, LLC Closing Date: ​ April 28, 2022 ​ July 28, 2022 ​ September 6, 2022 ​ September 6, 2022 ​ September 14, 2022 ​ ​ January 1, 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Consideration ​ ​ ​ ​ ​ ​ ​ Convertible Debenture Notes ​ $ 16,257,104 ​ $ — ​ $ — ​ $ — ​ $ — ​ $ 16,257,104 $ — Restricted Stock Units Issued ​ 188,122 ​ — ​ — ​ — ​ — ​ 188,122 — Derivative Asset ​ (251,020) ​ — ​ — ​ — ​ — ​ (251,020) — Contingent Restricted Stock Units ​ 5,460,000 ​ — ​ — ​ — ​ — ​ 5,460,000 — Fair Value of Equity Issued ​ 9,707,414 ​ 1,100,000 ​ 5,938,298 ​ 3,272,515 ​ 5,248,569 ​ 25,266,796 3,380,278 Shares Payable ​ — ​ — ​ 2,262,000 ​ 1,274,000 ​ 1,933,000 ​ 5,469,000 — Fair Value of Remaining 50% equity interest ​ — ​ 900,000 ​ — ​ — ​ — ​ 900,000 — Cash Payment ​ — ​ — ​ 590,795 ​ 1,642,522 ​ 305,427 ​ 2,538,744 442,956 Loan Forgiveness ​ — ​ — ​ 1,711,257 ​ 3,750,000 ​ — ​ 5,461,257 — Equity Investment Converted ​ — ​ — ​ — ​ — ​ — ​ — 2,045,309 Assumption of IRS Debt ​ — ​ — ​ 6,753,499 ​ — ​ — ​ 6,753,499 — Total Consideration ​ $ 31,361,620 ​ $ 2,000,000 ​ $ 17,255,849 ​ $ 9,939,037 ​ $ 7,486,996 ​ $ 68,043,502 $ 5,868,543 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net Assets Acquired (Liabilities Assumed) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current Assets (3) ​ $ 6,095,273 ​ $ 382,436 ​ $ 4,146,644 ​ $ 147,259 ​ $ 468,585 ​ $ 11,240,197 $ 562,221 Operating Right-of-Use Asset ​ 294,159 ​ 3,671,969 ​ 992,717 ​ 991,606 ​ 772,647 ​ 6,723,098 1,160,730 Property, Plant and Equipment ​ 789,779 ​ 37,201 ​ 273,679 ​ 1,788,166 ​ — ​ 2,888,825 692,645 Non-Current Assets ​ 93,662 ​ 3,500 ​ — ​ — ​ — ​ 97,162 — Current Liabilities Assumed ​ (1,157,112) ​ (2,854,242) ​ (2,496,552) ​ (706,487) ​ (655,334) ​ (7,869,727) (922,745) Lease Liabilities ​ ​ (294,159) ​ ​ (3,671,969) ​ ​ (832,060) ​ ​ (833,989) ​ ​ (652,654) ​ ​ (6,284,831) ​ ​ (1,113,584) Deferred Tax Liabilities, Net ​ ​ (2,154,737) ​ ​ (971,031) ​ ​ (3,665,852) ​ ​ (363,787) ​ ​ (1,595,065) ​ ​ (8,750,472) ​ ​ (209,466) Intangible Assets: ​ ​ ​ ​ ​ ​ ​ ​ Intellectual Property ​ 5,100,000 ​ 400,000 ​ 1,100,000 ​ 300,000 ​ 600,000 ​ 7,500,000 600,000 Customer Relationship ​ 2,600,000 ​ — ​ — ​ — ​ — ​ 2,600,000 — Cannabis License ​ — ​ 3,070,000 ​ 12,000,000 ​ 1,000,000 ​ 5,100,000 ​ 21,170,000 2,900,000 Total Intangible Assets ​ 7,700,000 ​ 3,470,000 ​ 13,100,000 ​ 1,300,000 ​ 5,700,000 ​ 31,270,000 3,500,000 Total Identifiable Net Assets Acquired (Net Liabilities Assumed) ​ 11,366,865 ​ 67,864 ​ 11,518,576 ​ 2,322,768 ​ 4,038,179 ​ 29,314,252 3,669,801 Goodwill (1) ​ 19,994,755 ​ 1,932,136 ​ 5,737,273 ​ 7,616,269 ​ 3,448,817 ​ 38,729,250 2,198,742 Total Net Assets Acquired ​ $ 31,361,620 ​ $ 2,000,000 ​ $ 17,255,849 ​ $ 9,939,037 ​ $ 7,486,996 ​ $ 68,043,502 $ 5,868,543 Revenues from Acquisition ​ $ 4,877,839 ​ $ 1,070,380 ​ $ 3,468,548 ​ $ 1,231,088 ​ $ 1,912,771 ​ $ 12,560,626 $ 6,819,012 Net Income (Loss) from Acquisition ​ $ 258,022 ​ $ (457,593) ​ $ 956,096 ​ $ (128,685) ​ $ 465,470 ​ $ 1,093,310 $ 60,834 Pro Forma Revenues (2) ​ $ 3,911,580 ​ $ 2,110,084 ​ $ 8,158,053 ​ $ 3,889,361 ​ $ 4,647,797 ​ $ 22,716,875 n/a Pro Forma Net Income (Loss) (2) ​ $ 1,067,848 ​ $ (1,287,036) ​ $ 551,711 ​ $ (231,069) ​ $ 289,561 ​ $ 391,015 ​ ​ n/a (1) Goodwill arising from acquisitions represent expected synergies, future income and growth, and other intangibles that do not qualify for separate recognition. Generally, goodwill related to dispensaries acquired within a state adds to the footprint of the Company’s dispensaries within the state, giving the Company’s customers more access to the Company’s branded stores. Goodwill related to cultivation and wholesale acquisitions provide for lower costs and synergies of the Company’s growing and wholesale distribution methods which allow for overall lower costs. (2) If the 2022 acquisitions had been completed on January 1, 2022, the Company estimates it would have recorded changes in revenues and changes in net (losses) income shown in the pro forma amounts noted above. As the 2021 acquisition was completed on January 1, 2021, no pro forma information is required. (3) Included in current assets acquired in the business combination was cash acquired, accounts receivable, other current assets and inventory as of the acquisition date. ​ 10. (Continued) On January 1, 2021, the Company completed an acquisition of 100% of the equity interests of iCANN, LLC dba Farmacy Berkeley (“iCANN”), a licensed retail cannabis company located in Berkeley, California. Pursuant to the terms of the merger agreement between a subsidiary of the Company and iCANN, the following occurred: (i) the Company elected to convert an earlier issued convertible note with an unpaid principal amount of $2,000,000 and accrued interest of $45,309 into equity interests of iCANN; (ii) the Company paid $400,000 in cash to four founder-holders of iCANN equity interests: (iii) the Company issued 7,511,725 shares of Class A Common Stock of GH Group (which were ultimately exchanged for 731,369 Exchangeable Shares) to holders of iCANN equity interests; and (iv) $42,956 in cash to the remaining holders of iCANN equity interests who were not accredited investors. In addition, during the year ended December 31, 2021, the Company granted 48,682 Exchangeable Shares to various brokers and consultants as finders’ fees and recorded $225,000 in share-based compensation. On April 28, 2022, the Company completed an acquisition of 100% of the equity interests in Plus Products Holdings, Inc. (“Plus Products”), a leading cannabis edibles company located in California. Pursuant to the terms of the acquisition agreement, the preliminary purchase price is for an aggregate consideration of $31,361,620 and is comprised of the following: (i) 20,005 unsecured convertible debenture notes, of which 8,003 may be issued in the form of alternative convertible debenture notes (see “Note 17 – Notes Payable and Convertible Debentures” On July 28, 2022, the Company acquired the remaining equity and other ownership interests of N.R.O Management, LLC and The Pottery, a retail dispensary located in Los Angeles, California. The Company previously owned 50% of the equity and other ownership interests prior to July 28, 2022. The preliminary purchase price is for an aggregate consideration of $2,000,000 and is comprised of the following: (i) 500,000 Equity Shares of the Company and (ii) the fair value of the remaining 50% of the equity interests held. The shares will have a one-year lock-up period through July 28, 2023. As of the date of the acquisition, the total fair value of the equity shares was determined to be $1,100,000, or approximately $2.20 per share. The fair value of the remaining 50% equity interests was determined to be $900,000 using the income approach based on Level 3 inputs on the fair value hierarchy framework. In addition, the Company, or its designee, had the option of acquiring all the remaining undivided ownership interests in the underlying real property for $3,000,000, in cash. The Company elected not to acquire the remaining undivided ownership interests of the underlying real property. On September 6, 2022, the Company completed the acquisition of Natural Healing Center, LLC. (“Grover Beach”), a retail dispensary located in Grover Beach, California, through GHG-NHC Grover Inc., a wholly owned subsidiary of the Company. Pursuant to the terms of the merger agreement, the preliminary purchase price is for an aggregate consideration of $17,255,849 and is comprised of the following: (i) $5,938,298 fair value of the Equity Shares of the Company and $2,262,000 fair value of deferred Equity Shares payable, (ii) cash payment, (iii) loan forgiveness and (iv) assumption of certain IRS debt. The Equity Shares issued were paid upon closing with fair value determined as the closing price of the Company’s stock as of September 7, 2022. The deferred Equity Shares payable are to be issued upon the earlier of: 1) the sixth calendar quarter following the opening of NHC Turlock, LLC (“Turlock”) or 2) September 7, 2024. As of the date of the issuance of these financial statements, the merger of Turlock has not closed. On September 6, 2022, the Company completed the acquisition of NHC Lemoore, LLC (“Lemoore”), a retail dispensary located in Lemoore, California, through GHG-NHC Lemoore Inc., a wholly owned subsidiary of the Company. Pursuant to the terms of the merger agreement, the preliminary purchase price is for an aggregate consideration of $9,939,037, and is comprised of the following: (i) $3,272,515 fair value of the Equity Shares of the Company and $1,274,000 fair value of deferred Equity Shares and (ii) a cash payment. The Equity Shares issued were paid upon closing with fair value determined as the closing price of the Company’s stock as of September 7, 2022. The deferred Equity Shares payable are to be issued upon the earlier of: 1) the sixth calendar quarter following the opening of Turlock or 2) September 7, 2024. 10. (Continued) On September 14, 2022, the Company completed the acquisition of NHC-MB LLC (“Morro Bay”), a retail dispensary in Morro Bay, California, through GHG-NHC Morro Inc., a wholly owned subsidiary of the Company. Pursuant to the terms of the merger agreement, the preliminary purchase price is for an aggregate consideration of $7,486,996 and is comprised of the following: (i) $5,248,569 fair value of the Equity Shares of the Company and $1,933,000 fair value of deferred Equity Shares and (ii) a cash payment. 80% of the Equity Shares issued were paid upon closing with fair value determined as the closing price of the Company’s stock as of September 14, 2022. The deferred Equity Shares payable are to be issued upon the earlier of: 1) the sixth calendar quarter following the opening of Turlock or 2) September 14, 2024. The full value of the Equity Shares issued were accounted as consideration and included as a component of shares payable in the accompanying Amended and Restated Consolidated Balance Sheets.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2022
INTANGIBLE ASSETS.
INTANGIBLE ASSETS	11. As of December 31, 2022 and 2021, intangible assets consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Definite Lived Intangible Assets ​ ​ Customer Relationships ​ $ 2,600,000 ​ $ — Intellectual Property ​ ​ 8,290,000 ​ ​ 790,000 ​ ​ ​ ​ ​ ​ ​ Total Definite Lived Intangible Assets ​ 10,890,000 ​ 790,000 Less Accumulated Amortization ​ (1,186,665) ​ (208,667) Definite Lived Intangible Assets, Net ​ 9,703,335 ​ 581,333 Indefinite Lived Intangible Assets ​ ​ Dispensary Licenses ​ 26,218,500 ​ 5,048,500 Total Indefinite Lived Intangible Assets ​ 26,218,500 ​ 5,048,500 Total Intangible Assets, Net ​ $ 35,921,835 ​ $ 5,629,833 ​ For the years ended December 31, 2022 and 2021, the Company recorded amortization expense related to intangible assets of $977,998 and $170,167, respectively. Additionally, during the years ended December 31, 2022 and 2021, management noted no indications of impairment on its intangible assets. The following is the future minimum amortization expense to be recognized for the years ended December 31: ​ ​ ​ ​ ​ December 31: ​ ​ 2023 ​ ​ 1,668,000 2024 ​ 1,655,333 2025 ​ 1,630,000 2026 ​ 1,510,000 2027 ​ ​ 1,030,002 Thereafter ​ ​ 2,210,000 Total Future Amortization Expense ​ $ 9,703,335 ​

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2022
GOODWILL.
GOODWILL	12. As of December 31, 2022 and 2021, goodwill was $37,797,301 and $4,918,823, respectively. See “ Note 9 – Disposition of Subsidiary Note 10 – Business Acquisitions The following are activities for goodwill for the year ended December 31: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Balance at Beginning of Year ​ $ 4,918,823 ​ $ 4,815,999 Acqusitions During the Year ​ 38,729,250 ​ 2,198,742 Disposal of Subsidiary ​ — ​ (2,095,918) Impairments During the Year ​ (5,850,772) ​ — Balance at End of Year ​ $ 37,797,301 ​ $ 4,918,823 ​ Goodwill is assigned to the reporting unit, which is the operating segment level or one level below the operating segment. Goodwill arises when the purchase price for acquired businesses exceeds the fair value of tangible and intangible assets acquired less assumed liabilities. Goodwill is reviewed annually for impairment or more frequently if impairment indicators arise. The goodwill impairment test compares the fair value of a reporting unit with its carrying amount. The amount by which the carrying amount exceeds the reporting unit’s fair value is recognized as a goodwill impairment loss. The Company conducts its annual goodwill impairment assessment as of the last day of the fiscal year. During the year ended December 31, 2022, management noted indications of impairment on the goodwill of its CPG reporting unit and recorded an impairment expense of $5,850,772 as a result of unforeseen market demand and updated earnings projections in the consumer packaged goods market. No such indicators of goodwill impairment were noted during the year ended December 31, 2021.

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2022
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES.
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	13. As of December 31, 2022 and 2021, accounts payable and accrued liabilities consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 ​ ​ ​ ​ ​ ​ ​ Accounts Payable ​ $ 6,005,745 ​ $ 4,342,622 Accrued Liabilities ​ 12,603,940 ​ 2,567,142 Accrued Payroll and Related Liabilities ​ 2,089,259 ​ 1,707,744 Sales Tax and Cannabis Taxes ​ 1,270,572 ​ 1,319,652 Total Accounts Payable and Accrued Liabilities ​ $ 21,969,516 ​ $ 9,937,160 ​ The Company offers a customer loyalty rewards program that allows members to earn discounts on future purchases. Unused discounts earned by loyalty rewards program members are included in accrued liabilities and recorded as a sales discount at the time a qualifying purchase is made. The value of points accrued as of December 31, 2022 and 2021, was approximately $999,000 and $380,000, respectively. ​

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Dec. 31, 2022
DERIVATIVE LIABILITIES
DERIVATIVE LIABILITIES	14. During the year ended December 31, 2021, the Company issued convertible debt to third parties and related parties, see “Note 17 – Notes Payable and Convertible Debentures” “Note 18 – Notes Payable – Related Parties” ​ ​ ​ ​ ​ ​ ​ 2021* ​ ​ ​ ​ ​ Weighted-Average Risk Free Annual Rate ​ 0.25 % Weighted-Average Average Probability at Maturity ​ 0.00 % Weighted-Average Average Probability Before Maturity ​ 100.00 % Weighted-Average Average Probability at Change of Control ​ 0.00 % Weighted-Average Expected Annual Dividend Yield ​ 0.0 % Weighted-Average Expected Stock Price Volatility ​ 0.0 % Weighted-Average Expected Life in Years ​ — * Represents inputs immediately prior to the conversion on June 29, 2021 ​ ​ A reconciliation of the beginning and ending balance of derivative liabilities and change in fair value of derivative liabilities for the year ended December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ 2021 Balance at Beginning of Year ​ $ 7,365,000 ​ ​ ​ ​ Derivative Liability Incurred Upon Issuance of Convertible Debt ​ 182,000 Change in Fair Value ​ (825,000) Reclassified to Equity Upon Conversion of Debt ​ (6,722,000) Balance at End of Year ​ $ — ​ Derivative liabilities are included in current liabilities as the holders of the convertible notes can convert at any time. During the year ended December 31, 2021, GH Group converted all its convertible debt with derivative conversion features to the Preferred Shares. As a result, the Company recorded adjustments to the fair value of the derivative through the date of conversion. The remaining derivative balance was reclassified to shareholders’ equity upon conversion of the related convertible debt. See “Note 17 – Notes Payable and Convertible Debentures” “Note 18 – Notes Payable – Related Parties” Debt

CONTINGENT SHARES AND EARNOUT L

CONTINGENT SHARES AND EARNOUT LIABILITIES	12 Months Ended
	Dec. 31, 2022
CONTINGENT SHARES AND EARNOUT LIABILITIES
CONTINGENT SHARES AND EARNOUT LIABILITIES	15. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 ​ Balance at Beginning of Year ​ $ 38,428,700 ​ $ — ​ Contingent Shares Issued Upon Closing of Business Combination ​ ​ 5,460,000 (iv) 7,640,334 (i) Contingent Earnout Issued for Option Right ​ ​ — ​ 19,847,000 (ii) Contingent Shares Issued for Option Right ​ ​ — ​ 14,973,000 (iii) Change in Fair Value of Contingent Liabilities ​ ​ (29,232,034) ​ (4,031,634) ​ Balance at End of Year ​ $ 14,656,666 ​ $ 38,428,700 ​ ​ (i) Contingent Earnout – Business Combination on June 29, 2021 Upon closing of the Business Combination, 1,008,975 Equity Shares issued to the sponsor of Mercer Park were locked up by the Company. These Equity Shares are to be released from the lock-up restrictions based upon the amount of cash raised by the Company from certain debt and equity financings through June 2023. During the year ended December 31, 2021, the Company released 392,819 Equity Shares that were originally subject to lock-up restrictions. In accordance with ASC 480, “ Distinguishing Liabilities from Equity ​ Additional earnout payments consisting of up to an additional 6,306,095 Equity Shares are issuable to the previous sponsor of Mercer Park and all holders of record of the Equity Shares, the Exchangeable Shares, vested stock options and vested RSUs as of December 31, 2022 in the event the 20-day VWAP of the Equity Shares reaches $13.00 or $15.00 within two years of closing of the Business Combination. In the event that the permitted debt or equity raised by the Company and the Equity Share price targets are not met, as described in the Investor Rights Agreement, the earnout payments will be forfeited. In accordance with ASC 480, management determined the provisions of these earnouts did not require liability treatment. As of December 31, 2022 and 2021, no Equity Shares were issued in connection with these earnouts. (ii) Contingent Earnout – Camarillo Transaction During the year ended December 31, 2021, the Company purchased certain real property in Camarillo, California (the “Camarillo Transaction”). As a consideration for the option right to purchase certain real property in conjunction with the Camarillo Transaction (the “Option Right”), the Company is obligated to pay a contingent earnout fee of up to $75,000,000, payable in the Equity Shares, if certain conditions and financial metrics are met. As of December 31, 2022 and 2021, the fair value of the contingent earnout was $4,041,000 and $22,571,000, respectively, and included as a component of contingent shares and earnout liabilities in the accompanying Amended and Restated Consolidated Balance Sheets. The decrease in fair value of $18,530,000 and increase in fair value $2,724,000 were recorded as components of the change in fair value of contingent liabilities during the years ended December 31, 2022 and 2021, respectively, and is included in the accompanying Amended and Restated Consolidated Statements of Operations. The value of the contingent consideration is based upon the potential earn-out of the facilities’ adjusted earnings during the earnout period and is measured at fair value using a discounted cash flow model that is based on unobservable inputs. ​ 15. (Continued) (iii) Contingent Shares – Camarillo Transaction As additional consideration for the Option Right, the Company issued 6,500,000 Equity Shares upon the closing of the Camarillo Transaction. The Company allocated the fair value of the Option Right to the assets acquired upon its exercise in September 2021. In addition to the Equity Shares issued for the Option Right, the Company is obligated to issue up to 3,500,000 Equity Shares as a contingent payment, which are subject to certain conditions and events following closing. As of December 31, 2022 and 2021, the fair value of the contingent payment was $6,860,000 and $13,485,500, respectively, and included as a component in contingent shares and earnout liabilities in the accompanying Amended and Restated Consolidated Balance Sheets. The Company recorded decreases in fair value of $6,625,500 and $1,487,500 during the years ended December 31, 2022 and 2021, respectively, and were included as components of the change in fair value of contingent liabilities in the accompanying Amended and Restated Consolidated Statements of Operations. The value of the contingent consideration is based upon the value of the Company’s Equity Shares, the probability of future events occurring and other unobservable inputs. (iv) Contingent RSUs – Plus Products As consideration for the acquisition of Plus Products, see “Note 10 – Business Acquisitions”

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
LEASES
LEASES	16. The Company leases buildings which it plans to use for corporate purposes and the production and sale of cannabis products. In accordance with ASC 842, lease liability is initially measured at the present value of total lease payments, discounted using a discount rate set to the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company uses an estimated incremental borrowing rate. Total lease payments are comprised of (i) fixed lease payments less any incentives; (ii) variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date; (iii) the amount expected to be payable by the lessee under residual value guarantees; (iv) the exercise of purchase options, if the lessee is reasonably certain to exercise the options; (v) payments of penalties for early termination of a lease unless the Company is reasonably certain not to terminate early. The incremental borrowing rate is determined using estimates which are based on the information available at commencement date. An ROU asset is measured at the initial amount of the lease liability, plus initial direct costs and lease payments at or before the commencement date, less any lease incentives received. Operating leases may contain renewal options that provide for rent increases based on prevailing market conditions. The terms used to calculate the ROU assets for these properties include the renewal options that the Company is reasonably certain to exercise. Both ROU assets and lease liabilities exclude variable payments not based on an index or rate, which are treated as period costs. The Company’s lease agreements do not contain significant residual value guarantees, restrictions or covenants. For finance leases, lease costs are comprised of straight-line amortization of the ROU asset and the interest portion of lease payments which are recorded to Depreciation and Amortization and Interest Expense, respectively, on the Amended and Restated Consolidated Statements of Operations. Finance lease ROU assets are amortized based on the lesser of the lease term and the useful life of the leased asset according to the capital asset accounting policy. If ownership of the ROU assets transfers to the Company at the end of the lease term or if the Company is reasonably certain to exercise a purchase option, amortization is calculated using the estimated useful life of the leased asset. The below are the details of the lease cost and other disclosures regarding the Company’s leases for the years ended December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 ​ ​ ​ ​ ​ ​ ​ Finance Lease Cost: ​ ​ ​ ​ ​ ​ Amortization of Finance Lease Right-of-Use Assets ​ $ 15,051 ​ $ — Interest on Lease Liabilities ​ ​ 14,577 ​ ​ — Operating Lease Cost ​ ​ 1,479,305 ​ ​ 730,881 Short-Term Lease Costs ​ 933,424 ​ 669,003 Total Lease Expenses ​ $ 2,442,357 ​ $ 1,399,884 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Cash Paid for Amounts Included in the Measurement of Lease Liabilities: ​ ​ ​ Operating Cash Flows from Finance Leases ​ $ 9,802 ​ $ — ​ Operating Cash Flows from Operating Leases ​ $ 1,446,649 ​ $ 712,358 ​ Financing Cash Flows from Finance Leases ​ $ 20,215 ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-Cash Additions to Right-of-Use Assets and Lease Liabilities: ​ ​ ​ Recognition of Right-of-Use Assets for Finance Leases ​ $ 301,022 ​ $ — ​ Recognition of Right-of-Use Assets for Operating Leases ​ $ 8,614,907 ​ $ 1,419,650 ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted-Average Remaining Lease Term (Years) - Finance Leases ​ ​ 3.00 ​ ​ — ​ Weighted-Average Remaining Lease Term (Years) - Operating Leases ​ ​ 7.00 ​ ​ 8.00 ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted-Average Discount Rate - Finance Leases ​ ​ 20.40 % ​ — ​ Weighted-Average Discount Rate - Operating Leases ​ ​ 12.02 % ​ 17.00 % ​ 16. (Continued) Future minimum lease payments under non-cancelable finance and operating leases as of December 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Leases ​ Finance Leases ​ ​ ​ December 31: Third Parties Related Parties Third Parties Total 2023 ​ $ 1,371,629 ​ $ 919,231 ​ $ 118,069 ​ $ 2,408,929 2024 ​ 1,399,456 ​ 931,720 ​ ​ 118,069 ​ 2,449,245 2025 ​ 1,399,104 ​ 874,271 ​ ​ 148,656 ​ 2,422,031 2026 ​ 1,372,745 ​ 890,899 ​ ​ — ​ 2,263,644 2027 ​ 1,126,862 ​ 908,026 ​ ​ — ​ 2,034,888 Thereafter ​ 2,138,205 ​ 3,166,607 ​ ​ — ​ 5,304,812 Total Future Minimum Lease Payments ​ 8,808,001 ​ 7,690,754 ​ ​ 384,794 ​ 16,883,549 Less Imputed Interest ​ (2,792,842) ​ (2,768,710) ​ ​ (103,987) ​ (5,665,539) Present Value of Lease Liability ​ 6,015,159 ​ 4,922,044 ​ ​ 280,807 ​ 11,218,010 Less Current Portion of Lease Liability ​ (710,793) ​ (367,178) ​ ​ (66,790) ​ (1,144,761) Present Value of Lease Liability, Net of Current Portion ​ $ 5,304,366 ​ $ 4,554,866 ​ $ 214,017 ​ $ 10,073,249 ​ On September 14, 2021, the Company entered into an agreement to lease out a portion of its real property at approximately $500,000 per month for 36 months. However, lease payments to the Company are abated if certain contingencies are met by the lessee. As of December 31, 2022, such contingencies are expected to be met, and as a result, no rental income was recognized by the Company. The Company leases certain business facilities from related parties and third parties under non-cancellable operating lease agreements that specify minimum rentals. The operating leases require monthly payments ranging from $800 to $56,000 and expire through November 2032. Certain lease monthly payments may escalate up to 5.0% each year. In such cases, the variability in lease payments is included within the current and noncurrent operating lease liabilities.

NOTES PAYABLE AND CONVERTIBLE D

NOTES PAYABLE AND CONVERTIBLE DEBENTURES	12 Months Ended
	Dec. 31, 2022
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
NOTES PAYABLE AND CONVERTIBLE DEBENTURES	17. As of December 31, 2022 and 2021, notes payable consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Term loan payable maturing in November 30, 2026, bearing interest at 10.00 percent per annum ​ $ 50,000,000 ​ $ 50,000,000 Convertible Debentures ​ ​ 16,006,084 ​ ​ — Other ​ ​ 442,222 ​ ​ 238,835 Total Notes Payable ​ 66,448,306 ​ 50,238,835 Less Unamortized Debt Issuance Costs and Loan Origination Fees ​ (3,789,358) ​ (5,383,413) Net Amount ​ $ 62,658,948 ​ $ 44,855,422 Less Current Portion of Notes Payable ​ (40,237) ​ (37,986) Notes Payable, Net of Current Portion ​ $ 62,618,711 ​ $ 44,817,436 ​ In June 2021, GH Group completed a Series A Preferred Shares Financing at a face value of $12,530,963. The Series A Preferred Shares carried an annual 15.0 percent cumulative dividend in year 1. During March 2021, the Company raised $7,625,000 from unrelated third parties and recorded as debt. On June 29, 2021, all principal and accrued interest of such debt was converted to the Preferred Shares. See “Note 14 – Derivative Liabilities” “Note 19 – Shareholders’ Equity” ​ 17. (Continued) Senior Secured Credit Agreement On December 9, 2021 (the “Senior Secure Closing Date”), the Company entered into a senior secured term loan agreement, as amended (the “Credit Agreement”), for total available proceeds of up to $100,000,000 with funds managed by a U.S.-based private credit investment fund and other third-party lenders (together, the “Senior Secured Lender”). Effective December 10, 2021, the Company closed on an initial term loan through the Credit Agreement of $50,000,000. The principal amount under the Credit Agreement will be paid in monthly installments in an aggregate amount equal to 1.25% per annum of the original principal amount, 24 months following the Senior Secure Closing Date, with a maturity date through November 30, 2026. Interest will be paid, beginning December 31, 2021, in monthly installments equal to the floating base rate plus the applicable term margin, or 5.25%. The interest rate will not be less than 10% per annum or exceed 12% per annum. As of December 31, 2022 and 2021, the interest rate was 10% and 10%, respectively. Two additional delayed draw term loans may be requested by the Company in an amount equal to the principal amount of $25,000,000 (or such lesser amount as agreed) each. The Company has optional and mandatory prepayments. Mandatory prepayments include any voluntary and involuntary sale or disposition of assets by the Company or any restricted subsidiaries. The outstanding principal amount of the obligation will be repaid by 100% of cash proceeds received from the sale or disposition of assets with certain exemptions as defined in the Credit Agreement. As of the Senior Secure Closing Date, the Company deposited an interest reserve in the amount of $3,000,000 into an escrow account and included as restricted cash in the Amended and Restated Consolidated Balance Sheets as of December 31, 2022 and 2021. Additionally, the Company’s real properties held in Glass House Farm LLC, Magu Farm LLC and GH Camarillo LLC were pledged as security. The Credit Agreement contains a financial covenant which requires the Company to maintain liquidity in excess of $10,000,000 at all times. As of December 31, 2022 and 2021, the Company was in compliance with such financial covenant. Additionally, there are certain covenants which will require the Company to maintain a specific minimum debt service coverage ratio (“DSCR”) which will be measured quarterly beginning with the quarter ending December 31, 2022. Such covenants were not in effect as of December 31, 2021. As of December 31, 2022, the Company was in violation of one or more debt covenants and the Credit Agreement was subsequently amended to waive such violations. See “ Note – 26 – Subsequent Events Amendments to the Senior Secured Credit Agreement On January 21, 2022, the Company amended and restated the Credit Agreement (the “1st Amendment”) wherein certain events of default were waived. ​ 17. (Continued) On May 12, 2022, the Company amended and restated the Credit Agreement (the “2 nd On August 30, 2022, the Company repaid the $10,000,000 Incremental Term Loan in cash. In accordance with ASC 470 “ Modifications and Extinguishments Convertible Debentures On April 28, 2022, the Company completed the Plus Products acquisition in which the purchase price was payable in part through an aggregate of 20,005 unsecured convertible debenture notes which consist of 12,003 debenture notes (the “Series A Notes”) and 8,002 debenture notes (the “Series B Notes”) (collectively, the “Plus Convertible Notes”). The Plus Convertible Notes accrue interest at 8.00% per annum payable in semi-annual arrears until April 15, 2027 (the “Maturity Date”). Interest is payable in cash, by the issuance of the Company’s Equity Shares or a combination of both at the sole discretion of the Company, based on the 10-day VWAP of the Equity Shares ending 5 trading days prior to the interest payment date with a fixed exchange rate of USD$1.00 to CAD$1.27. The Series A Notes are redeemable, at the sole option of the Company, in full or in part on a pro rata basis, and payable in cash, by the issuance of the Company’s Equity Shares, or a combination of both, at any time through the Maturity Date based on the higher of (i) the 10-day VWAP of the Equity Shares ending 5 trading days prior to the redemption date, or (ii) $4.08. The Series B Notes are redeemable, at the sole option of the Company, in full or in part on a pro rata basis, and payable in cash, by the issuance of the Company’s Equity Shares, or a combination of both, at any time through the Maturity Date based on the lower of (i) the 10-day VWAP of the Equity Shares ending 5 trading days prior to the redemption date, or (ii) $10.00 per Equity Share. In the event the Company’s Equity Shares achieve a closing price of $10.00 per share over any period greater than or equal to 20 consecutive trading days, each holder of the Series B Notes may elect to convert all or a portion of their holdings into the Company’s Equity Shares based on a conversion price of $10.00 per Equity Share. As of December 31, 2022, the Company recorded $11,894,989 and $4,111,095 for the Series A Notes and Series B Notes, respectively. The conversion features of the Series A Notes and Series B Notes were bifurcated from the related notes and classified as derivatives due to the variability of price in accordance with ASC 815. Accordingly, the fair value of the conversion features for the Series A Notes and Series B Notes were measured at fair value using a discounted cash flow model that is based on unobservable inputs. During the years ended December 31, 2022 and 2021, the Company recorded a change in derivative asset of approximately $30,000 and nil, respectively, as a component of change in fair value of derivatives in the Amended and Restated Consolidated Statements of Operations. ​ 17. (Continued) Scheduled maturities of notes payable for the years ended December 31: ​ ​ ​ ​ ​ ​ Principal December 31: ​ Payments 2023 ​ $ 668,955 2024 ​ 7,546,530 2025 ​ 7,549,256 2026 ​ 34,427,142 2027 ​ 16,256,423 Thereafter ​ — Total Future Minimum Principal Payments ​ $ 66,448,306 ​

NOTES PAYABLE - RELATED PARTIES

NOTES PAYABLE - RELATED PARTIES	12 Months Ended
	Dec. 31, 2022
NOTES PAYABLE - RELATED PARTIES
NOTES PAYABLE - RELATED PARTIES	18. As of December 31, 2022 and 2021, the Company had nil notes payable outstanding from related parties. ​ Senior Convertible Notes Effective January 8, 2020, the board of directors of GH Group approved approximately $17,500,000 in a private placement of Senior Convertible Notes. On January 4, 2021, the board of directors of GH Group approved an increase of the Senior Convertible Notes offering to $22,599,844. On June 29, 2021, the Senior Convertible Notes were automatically converted into the Preferred Shares of GH Group following the occurrence of a Qualified Equity Financing (the “QEF”) at a conversion price equal to the lesser of 80% of the cash price paid per Preferred Share or the quotient resulting from dividing $250,000,000 by the number of outstanding shares of Common Stock of GH Group immediately prior to the QEF. Prior to conversion, the Senior Convertible Notes bore cash interest at a rate of 4% per year paid quarterly and generally accrue interest at a rate of 4.3% per year. The Senior Convertible Note holders were also issued a security interest in the stock and membership interests held by GH Group and its subsidiaries. As noted above, on June 29, 2021, all principal and accrued interest under the Senior Convertible Notes were converted into Preferred Shares. See “Note 14 – Derivative Liabilities” “Note 19 – Shareholders’ Equity” Secured Convertible Promissory Notes During the year ended December 31, 2018, Magu Farm LLC (“Magu Farm”) issued approximately $9,925,000 in secured promissory notes convertible into equity interests (collectively, the “Magu Farm Convertible Notes”) in Magu Investment Fund LLC (“Magu Investment Fund”) to certain lenders who are affiliates of shareholders of the Company (collectively, the “Magu Farm Lenders,” and individually, a “Magu Farm Lender”). ​ 18. (Continued) On October 7, 2019, Magu Farm and Magu Investment Fund notified each Magu Farm Lender of Magu Investment Fund’s intention to merge with and into the Company at the closing of the Roll-Up. Subsequent to such notification, effective as of October 7, 2019, each Magu Farm Lender other than Kings Bay Investment Company Ltd., a Cayman Islands company (“KBIC”), entered into a letter agreement pursuant to which such Magu Farm Lender, among other things, (a) converted its respective Magu Farm Convertible Note with an aggregate value of $8,000,000 into equity interests in Magu Investment Fund and (b) agreed to terminate both the Co-Lending Agreement and its respective security interest as defined in the agreement. All accrued and unpaid interest were paid prior to conversion. Effective March 1, 2020, KBIC assigned the balance of its respective Magu Farm Convertible Note (the “Kings Bay Note”) to Kings Bay Capital Management Ltd., a Cayman Islands company (“KBCM”). Effective as of April 10, 2020, KBCM and the Company entered into an Assignment, Novation and Note Modification Agreement and a Security Agreement, pursuant to which, among other things, (a) the Company assumed all of Magu Farm’s rights, duties, liabilities and obligations under the Kings Bay Note, (b) the Kings Bay Note was modified to, among other things, provide KBCM with the right to convert the Kings Bay Note into Class A Common Stock at the same conversion price accorded to the other Magu Farm Lenders, and (c) the obligations under the Kings Bay Note were secured by a pledge of the securities of the Company’s subsidiaries but expressly subordinated to the holders of the Senior Convertible Notes. On June 29, 2021, all principal and accrued interest under the Kings Bay Note was converted into the Preferred Shares, and the Kings Bay security interest was terminated by filing of a UCC-3 termination statement. See “Note 19 – Shareholders’ Equity” In February 2021, GH Group issued a $2,000,000 unsecured promissory note in favor of Beach Front Properties, LLC. The debt was scheduled to mature in February 2022 bearing interest at fifteen percent (15%) per year. On June 29, 2021, all principal and accrued interest under such promissory note was converted to the Preferred Shares. See “Note 14 – Derivative Liabilities” “Note 19 – Shareholders’ Equity” In June 2021, GH Group completed a QEF for the offering and sale of the Preferred Shares having a face value of $12,530,963. The Preferred Shares carry an annual fifteen percent (15%) cumulative dividend in year 1, which is increased by 5% in the year following the first anniversary of the date of issuance. On June 29, 2021, all principal and accrued interest from GH Group’s convertible debt was converted into the Preferred Shares. See “Note 14 – Derivative Liabilities” “Note 19 – Shareholders’ Equity”

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2022
SHARE-BASED COMPENSATION
SHARE-BASED COMPENSATION	20 . The Company has an amended and restated equity incentive plan (the “Incentive Plan”) under which the Company may issue various types of equity instruments or instruments that track to equity, more particularly the Equity Shares, to employees, officers, consultants and non-employee directors. The types of equity instruments issuable under the Incentive Plan encompass, among other things, stock options, unrestricted stock bonus, and restricted stock units (together, the “Awards”). The Awards are expensed and recorded as a component of general and administrative costs. The maximum number of the Awards that may be issued under the Incentive Plan is 10% of the fully-diluted Equity Shares of the Company (inclusive of the Equity Shares issuable in exchange for unrestricted Exchangeable Shares) as calculated using the treasury method. The Incentive Plan is an “evergreen” plan, meaning that if an Award expires, becomes un-exercisable, or is cancelled, forfeited or otherwise terminated without having been exercised or settled in full, as the case may be, the Equity Shares allocable to the unexercised portion of an Award shall again become available for future grant or sale under the Incentive Plan (unless the Incentive Plan has terminated by its terms), and the number of the Awards available for grant will increase as the number of issued and outstanding Equity Shares increases. Granting and vesting of the Awards are determined by and recommended to the Board for approval by the Compensation, Nomination and Corporate Governance Committee of the Board of Directors. The exercise price for options (if applicable) will generally not be less than the fair market value of the Award at the time of grant and will generally expire after 5 years. Stock Options Immediately prior to the close of the Business Combination during the year ended December 31, 2021, GH Group had 31,403,186 outstanding vested options with a blended average exercise price of $0.23 and 29,294,324 outstanding unvested options with a blended average exercise price of $0.26. Incident to the close, 5,392,564 options were exercised resulting in the issuance of 479,195 Subordinate Voting Shares. Of the remaining options, the vested GH Group non-qualified stock options (“NQSOs”) were paid the net-value of their outstanding options at close by reserving 1,433,793 Subordinate Voting Shares to be issued on or before June 29, 2024. As these shares have not been issued and are payable on June 29, 2024, the Company reclassified $2,756,830 from equity to shares payable. Unvested NQSOs were exchanged for RSUs of the Company on substantially similar terms to the NQSO grants equal to the net-value of such options at close using a Company share price of $10. As a result, the Company issued 1,076,499 RSUs. 20. (Continued) Vested and unvested GH Group incentive stock options (“ISOs”) were exchanged for Company incentive stock options using an exchange ratio of 10.27078 to 1. This resulted in the exchange of 21,065,367 ISOs for 2,051,000 Company incentive stock options. A reconciliation of the beginning and ending balance of stock options outstanding is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ Number of Stock ​ Average Exercise ​ ​ Options ​ Price Balance as of December 31, 2020 48,403,624 ​ $ 0.23 Granted Prior to Business Combination 12,182,545 ​ $ 0.30 Forfeited Prior to Business Combination (296,350) ​ $ 0.24 Exercised Prior to Business Combination (4,921,707) ​ $ 0.26 Exchanged for Subordinate Shares At Business Combination (19,320,935) ​ $ 0.26 Converted to RSU’s At Business Combination (14,886,359) ​ $ 0.26 Effect on Conversion related to the Business Combination (19,108,791) ​ $ 0.28 Granted After Business Combination 108,695 ​ $ 4.60 Forfeited After Business Combination (72,938) ​ $ 2.36 Balance as of December 31, 2021 2,087,784 ​ $ 2.78 Exercised ​ (227,116) ​ $ 2.30 Forfeited ​ (407,781) ​ $ 2.82 Balance as of December 31, 2022 1,452,887 ​ $ 2.84 ​ The following table summarizes the stock options that remain outstanding as of December 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Exercise ​ Stock Options Security Issuable ​ Price ​ Expiration Date ​ Outstanding Equity Shares ​ $ 2.26 October 2024 629,641 Equity Shares ​ $ 3.08 April 2025 115,917 Equity Shares ​ $ 3.08 January 2026 598,634 Equity Shares ​ $ 4.60 October 2026 108,695 ​ ​ ​ ​ ​ ​ 1,452,887 ​ As of December 31, 2022 and 2021, options vested and exercisable were 1,400,593 and 1,000,717, respectively. There were no stock options granted for the year ended December 31, 2022. For the year ended December 31, 2021, the fair value of stock options granted with a fixed exercise price was determined using the Black-Scholes option-pricing model with the following assumptions at the time of grant: ​ ​ ​ ​ ​ ​ 2021 Weighted-Average Risk-Free Annual Interest Rate 0.29 % Weighted-Average Expected Annual Dividend Yield 0.0 % Weighted-Average Expected Stock Price Volatility 84.6 % Weighted-Average Expected Life in Years 4.00 ​ Weighted-Average Estimated Forfeiture Rate 0.0 % ​ Stock price volatility was estimated by using the average historical volatility of comparable companies from a representative peer group of publicly-traded cannabis companies. The expected life represents the period of time that stock options granted are expected to be outstanding. The risk-free rate was based on the United States Treasury zero coupon bond with a remaining term equal to the expected life of the options. During the year ended December 31, 2021, the weighted-average fair value of stock options granted was $0.34 per option. As of December 31, 2022 and 2021, stock options outstanding have a weighted-average remaining contractual life of 2.4 years and 3.4 years, respectively. 20. (Continued) For the years ended December 31, 2022 and 2021, the Company recognized $1,934,561 and $4,442,223, respectively, of share-based compensation expense related to these stock options and is included as a component of general and administrative expense in the Amended and Restated Consolidated Statements of Operations. Restricted Stock Units As previously noted, 1,076,499 RSUs were issued for the exchange of 14,886,359 GH Group ISOs held immediately prior to the Business Combination. An additional grant of 2,591,584 RSUs was made to certain members of the Company’s senior management team which vest over three years and is subject to accelerated vesting if certain performance metrics are achieved. A reconciliation of the beginning and ending balance of RSUs outstanding is as follows: ​ ​ ​ ​ ​ ​ Number of ​ ​ Units Balance as of December 31, 2020 — ​ ​ ​ Granted 2,591,584 Exchanged and Converted from Options 1,076,499 Forfeited ​ (437,135) ​ ​ ​ Balance as of December 31, 2021 ​ 3,230,948 ​ ​ ​ Granted ​ 1,968,837 Converted ​ (2,162,265) Forfeited ​ (1,036,986) ​ ​ ​ Balance as of December 31, 2022 2,000,534 ​ During the years ended December 31, 2022 and 2021, the Company recognized $10,821,120 and $4,042,690, respectively, in stock-based compensation related to RSUs and is included as a component of general and administrative expense in the Amended and Restated Consolidated Statements of Operations. The fair value of the RSUs issued during the years ended December 31, 2022 and 2021 were determined using the value of the Equity Shares at the time of grant. Stock Appreciation Right Units During the year ended December 31, 2021, GH Group issued 230,752 SARs to various employees of the Company. The SARs vest 33% one year after the grant date and the remaining 67% vest monthly over two years. Vested and exercised SARs will receive cash in the amount of the SARs exercised multiplied by the excess of the fair market value of an Equity Share over the stated strike price of the SAR. As the SARs are cash-settled, the Company recognizes the value of the SAR as liabilities which are included in accounts payable and accrued liabilities in the Amended and Restated Consolidated Balance Sheets. As of December 31, 2022 and 2021, the Company recorded a liability of nil and $35,442, respectively. ​ 20. (Continued) A reconciliation of the beginning and ending balance of the SARs outstanding is as follows: ​ ​ ​ ​ ​ Number of ​ ​ Stock ​ ​ Appreciation ​ ​ Rights Units Balance as of December 31, 2020 — Granted 230,752 Forfeited (71,016) ​ ​ ​ Balance as of December 31, 2021 ​ 159,736 ​ ​ ​ Forfeited ​ (59,875) ​ ​ ​ Balance as of December 31, 2022 99,861 ​ During the years ended December 31, 2022 and 2021, the Company recognized a gain of $35,000 and an expense of $35,000, respectively, related to the SARs. Warrants A reconciliation of the beginning and ending balance of warrants outstanding is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ Number of ​ Average Exercise ​ Warrants Price Balance as of December 31, 2020 1,968,300 ​ $ 0.16 Exercised (1,968,300) ​ $ 0.16 Assumed from the Business Combination 28,489,500 ​ $ 11.50 Granted 6,928,578 ​ $ 10.43 Balance as of December 31, 2021 35,418,078 ​ $ 11.29 Granted ​ 11,114,937 ​ $ 5.10 Cancelled ​ (2,274,133) ​ $ 10.00 Balance as of December 31, 2022 ​ 44,258,882 ​ $ 9.80 ​ The following table summarizes the warrants that remain outstanding as of December 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants Warrants Security Issuable Exercise Price Expiration Date Outstanding Exercisable Equity Shares ​ $ 11.50 June 2026 30,664,500 30,664,500 Equity Shares ​ $ 10.00 June 2024 2,654,445 2,654,445 Equity Shares ​ $ 5.00 August 2027 10,939,937 10,939,937 ​ ​ ​ ​ ​ ​ 44,258,882 44,258,882 ​ ​ 20. (Continued) For the year ended December 31, 2022, the fair value of the warrants granted with a fixed exercise price and fair valued using level 3 inputs was determined using the Black-Scholes option-pricing model with the following assumptions at the time of grant: ​ ​ ​ ​ ​ ​ 2022 Weighted-Average Risk-Free Annual Interest Rate ​ 3.42 % Weighted-Average Expected Annual Dividend Yield ​ 0.0 % Weighted-Average Expected Stock Price Volatility ​ 103.74 % Weighted-Average Expected Life in Years ​ 5.00 ​ Weighted-Average Estimated Forfeiture Rate ​ 0.0 % ​ There were no warrants issued during the year ended December 31, 2021 that required fair valuing using level 3 inputs. During the years ended December 31, 2022 and 2021, the weighted-average fair value of warrants granted was $1.83 and $1.64, respectively, per warrant. As of December 31, 2022 and 2021, warrants outstanding have a weighted-average remaining contractual life of 3.6 years and 4.2 years, respectively.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2022
SHAREHOLDERS' EQUITY
SHAREHOLDERS' EQUITY	19. As of December 31, 2022 and 2021, the authorized share capital of the Company is comprised of an unlimited number of (i) the Subordinate Voting Shares, (ii) the Restricted Voting Shares, (iii) the Limited Voting Shares, (iv) the Multiple Voting Shares and (v) the Preferred Shares. Multiple Voting Shares The Company is authorized to issue an unlimited number of Multiple Voting Shares without nominal or par value. Holders of Multiple Voting Shares are entitled to receive notice of any meeting of shareholders of the Company, and to attend, vote and speak at such meetings, except those meetings at which only holders of a specific class of shares are entitled to vote separately as a class under the Business Corporations Act ​ 19. (Continued) Equity Shares The holders of each class of the Equity Shares are entitled to receive notice of, to attend (if applicable, virtually) and to vote at all meetings of shareholders of the Company, except that they are not able to vote (but are entitled to receive notice of, to attend and to speak) at those meetings at which the holders of a specific class are entitled to vote separately as a class under the Business Corporations Act In the case of liquidation, dissolution or winding-up of the Company, whether voluntary or involuntary, or in the event of any other distribution of assets of the Company among its shareholders for the purpose of winding up its affairs, the holders of the Equity Shares are entitled, subject to the prior rights of the holders of any shares of the Company ranking in priority to the Equity Shares (including any liquidation preference on any issued and outstanding Multiple Voting Shares and/or Preferred Shares), to participate ratably the Company’s remaining property along with all holders of the other classes of the Equity Shares (on a per share basis). Exchangeable Shares of MPB Acquisition Corp. Exchangeable Shares are part of the authorized share capital of MPB, a wholly-owned subsidiary of the Company, which entitle their holders to rights that are comparable to those rights attached to the Equity Shares. The Exchangeable Shares carry one vote per share, and the aggregate voting power of the Exchangeable Shares must not exceed 49.9% of the total voting power of all classes of shares of MPB. Until a holder exchanges their Exchangeable Shares for the Equity Shares, the holder of such Exchangeable Shares will not have the right to vote at meetings of the shareholders of the Company, though they will have the right to vote at meetings of the shareholders of MPB, including with respect to altering the rights of holders of any of the Exchangeable Shares, or if MPB decides to take certain actions without fully protecting the holders of any of the Exchangeable Shares, or as otherwise required by law. The Exchangeable Shares are exchangeable at any time, on a one-for-one basis, for the Equity Shares at the option of the holder. The Company treats the Exchangeable Shares as options, each with a value equal to an Equity Share, which represents the holder’s claim on the equity of the Company. Pursuant to the terms of the Exchangeable Shares, the Company and MPB are required to maintain the economic equivalency of such Exchangeable Shares with the publicly traded Equity Shares of the Company. This means the Exchangeable Shares are required to share the same economic benefits and retain the same proportionate ownership in the assets of the Company as the holders of the Equity Shares. The Company has presented these Exchangeable Shares as a part of shareholders’ equity within these Amended and Restated Consolidated Financial Statements due to (i) the fact that they are economically equivalent to the Equity Shares, and (ii) the holders of the Exchangeable Shares are subject to restrictions on transfer under US securities laws but may dispose of the Exchangeable Shares without such restriction by exchanging them for Equity Shares. Changes in these assumptions would affect the presentation of the Exchangeable Shares from shareholders’ equity to non-controlling interests; however, there would be no impact on earnings per share. ​ 19. (Continued) Preferred Shares GH Group, Inc. The authorized total number of preferred shares (the “GH Group Preferred Shares”) of GH Group is 50,000,000 of which 45,000,000 shares are designated as shares of Series A Preferred Shares (“GH Group Series A Preferred”) and 55,000 shares are designated as shares of Series B Preferred Shares (“GH Group Series B Preferred”). On December 30, 2022, GH Group amended and restated its Certificate of Incorporation, to authorize 5,000 shares of Series C Preferred Shares (“GH Group Series C Preferred”). Holders of the GH Group Preferred Shares are entitled to receive notice of and attend any meeting of the shareholders of GH Group but are not entitled to vote. The GH Group Preferred Shares do not carry any voting rights and are not convertible. In the event of a liquidation, voluntary or involuntary, dissolution or winding-up of GH Group, the holders of outstanding GH Group Preferred Shares are entitled to be paid out of the assets of GH Group available for distribution to it stockholders, before any payment shall be made to the holders of GH Group common stock, of which holders of GH Group Series B Preferred are to receive payment prior to holders of GH Group Series A Preferred and GH Group Series C Preferred. GH Group has the right to redeem all or a portion of the GH Group Preferred Shares from a holder for an amount equal to the liquidation value and all unpaid accrued and accumulated dividends. The GH Group Series A Preferred carries a 15% cumulative dividend rate, which increases by 5% in the year following the first anniversary of the date of issuance. The GH Group Series B Preferred and the GH Group Series C Preferred carry a 20% cumulative annually There were nil and 18,515,491 shares of the GH Group Series A Preferred issued outstanding issued outstanding issued outstanding Non-Controlling Interest Non-controlling interest represents equity interests owned by parties that are not shareholders of the ultimate parent. The share of net assets attributable to non-controlling interests is presented as a component of equity. Their share of net income or loss is recognized directly in equity. Changes in the parent company’s ownership interest that do not result in a loss of control are accounted for as equity transactions. The Company recorded a loss attributable to a non-controlling interest during the years ended December 31, 2022 and 2021, of $61,675 and $197,774, respectively. The value of the equity issuances issued to non-controlling interest members were determined using the estimated fair value of the equity of the Company. Transactions Prior to the Business Combination January 1, 2021 through June 29, 2021 (GH Group) On January 1, 2021, GH Group issued the Class A Common Stock which was ultimately exchanged into 731,369 Exchangeable Shares valued at $3,380,278 related to an acquisition, see “Note 10 – Business Acquisitions”. In June 2021, GH Group issued Class A Common Stock which was ultimately exchanged into 646,096 Exchangeable Shares in conversion of $1,925,000 in the Senior Convertible Notes. ​ 19. (Continued) In June 2021, GH Group issued Class A Common Stock which was ultimately exchanged into 160,149 Exchangeable Shares for the cashless exercise of 1,968,300 warrants. Transactions Contemporaneous to the Business Combination (June 29, 2021) and through December 31, 2021 On June 29, 2021, contemporaneously with the Business Combination, the Company issued 4,754,979 Multiple Voting Shares to the founders of GH Group and issued 22,335,908 Subordinate Voting Shares to investors for approximately $124,359,000 in cash, net of fees but before the value of the earnout liability recorded of $7,640,334, see “Note 15 – Contingent Shares and Earnout Liabilities” During the year ended December 31, 2021, the Company, through GH Group, issued 38,808,618 Preferred Shares in connection with the Series A Preferred Shares financing and conversion of the Senior Convertible Notes into the Preferred Shares with an aggregate value of $31,285,258, net of the value of the initial derivative liability. In conjunction with these transactions, the Company issued 4,928,578, as converted, Company warrants with an exercise price of $10.00 per warrant which expire in June 2024. Simultaneously, certain holders of the Preferred Shares holding 20,293,127 Preferred Shares elected to convert their Preferred Shares to 2,577,227 Exchangeable Shares. On June 29, 2021, certain holders of 5,392,564 vested options of GH Group exercised their options (some on a cashless basis and cash exercise) and were issued Subordinate Voting Shares. As a result, the Company issued 479,195 Subordinate Voting Shares with an aggregate value of $88,654. On September 14, 2021, in conjunction with the closing pursuant to the Camarillo Acquisition Agreement for the purchase of certain real property, the Company issued 6,500,000 Subordinate Voting Shares with an aggregate value of $29,250,000, see “Note 8 – Property, Plant and Equipment” On August 23, 2021, the Company received $1,500,000 from an investor prior to receiving Subordinate Voting Shares. During the year ended December 31, 2021, the Company issued 150,000 Subordinate Voting Shares to said investor. In October 2021, the Company agreed to issue 150,000 Subordinate Voting Shares at a per value price of $4.99 per share having an aggregate value of $748,500 to Element 7. Such shares are still pending delivery as of December 31, 2022. See “Note 23 – Commitments and Contingencies” On December 9, 2021, the Company issued 2,000,000 Company warrants with an exercise price of $11.50 per warrant which will expire in June 2026. See “ Note 17 – Notes Payable” During the year ended December 31, 2021, the Company’s Exchangeable Voting Shareholders exchanged 9,098,302 of their Exchangeable Shares for Subordinate Voting Shares in accordance with their agreements. Share and Equity Transactions During the Year Ended December 31, 2022 During the year ended December 31, 2022, the Company issued 2,311,213 Equity Shares to the sellers of Plus Products valued at $9,707,414, see “Note 10 – Business Acquisitions” During the year ended December 31, 2022, the Company issued 347,108 Equity Shares to certain convertible note holders for interest payments valued at $868,763. During the year ended December 31, 2022, the Company issued 227,116 Equity Shares to various individuals for the exercise of stock options. In exchange for the exercise of stock options, the Company received $303,694 in cash. ​ 19. (Continued) During the year ended December 31, 2022, the Company issued 2,162,265 Equity Shares to various individuals for the conversion of Restricted Stock Units. During the year ended December 31, 2022, certain holders of Exchangeable Shares exchanged 5,936,636 Exchangeable Shares for a like number of Equity Shares. During the year ended December 31, 2022, the Company received $5,505,000 in contributions from controlling and non-controlling interests. During the year ended December 31, 2022, the Company issued 500,000 Equity Shares in connection with The Pottery acquisition valued at $1,100,000 at the time of issuance, see “Note 10 – Business Acquisitions” During the year ended December 31, 2022, the Company issued 5,606,112 Equity Shares to the sellers of the Natural Healing Centers retail dispensaries located in Grover Beach, Lemoore and Morro Bay valued at $14,459,382, see “Note 10 – Business Acquisitions” During the year ended December 31, 2022, the Company through its subsidiary, GH Group, issued 49,969 GH Group Series B Preferred Shares in connection with the GH Group Series B Preferred Shares financing with an aggregate value of $49,999,906 comprised of the following: (i) existing GH Group Series A Preferred Shares with a face value of $22,741,956 were exchanged for 22,712 GH Group Series B Preferred Shares and (ii) a new private placement of 27,257 GH Group Series B Preferred Shares with a face value of $27,257,950. In conjunction with these transactions, the Company cancelled 2,274,133 existing Company warrants and issued 9,999,937 Company warrants comprised of the following: (i) 4,548,347 replacement Company warrants and (ii) 5,451,590 Company warrants. The warrants have an exercise price of $5.00 per warrant and expire on August 31, 2027. The Company recorded the fair value of the Series B Preferred Shares as mezzanine non-controlling Interest in the amount of $36,549,987, which is net of the value allocated to the replacement warrants of $5,658,502 and newly issued warrants of $7,790,939. The Series B Preferred Shares are accounted for as mezzanine non-controlling Interest as the Series B Preferred Shares redemption feature is not in the sole control of the Company. The Series B Preferred Shares were recorded to its redemption value as of December 31, 2022 with an adjustment of $13,449,142. During the year ended December 31, 2022, the remaining, unexchanged GH Group Series A Preferred Shares were redeemed by the Company for $772,718, in cash. During the year ended December 31, 2022, the Company through its subsidiary, GH Group, closed on an additional private placement financing of 4,700 GH Group Series C Preferred Shares with an aggregate face value of $4,700,000. In conjunction with these transactions, the Company issued 940,000 Company warrants. The warrants have an exercise price of $5.00 per warrant which expire in August 2027. The Company recorded the fair value of the Series C Preferred Shares as mezzanine non-controlling Interest in the amount of $3,733,792, which is net of the value allocated to the newly issued warrants of $966,208. The Series C Preferred Shares are accounted for as mezzanine non-controlling Interest as the Series C Preferred Shares redemption feature is not in the sole control of the Company. The Series C Preferred Shares were recorded to its redemption value as of December 31, 2022 with an adjustment of $966,208. Variable Interest Entity On June 30, 2022, the Company transferred certain tenant improvements with a net book value of $762,095 to 2000 De La Vina LLC (“2000 DLV”), a wholly-owned subsidiary, and simultaneously sold 100% of its limited liability company membership interest in 2000 DLV for a cash payment of $3,060,000 upon closing to an entity in which certain executives and board members of the Company are members. As part of the transaction, the Company no longer has capital and profits interests in the Company; provided, however, the Company’s affiliate, GH Group, was appointed the manager and received a 20% carried interest or profits interest in 2000 DLV. Thus, the Company indirectly retains control of 2000 DLV under the First Amended and Restated Operating Agreement dated May 1, 2022 between the Company and members of 2000 DLV. Accordingly, 2000 DLV became a VIE of the Company. ​ 19. (Continued) The below table summarizes information for entities the Company has concluded to be VIE’s as the Company possesses the power to direct activities through various agreements. Through these agreements, the Company can significantly impact the VIE and thus holds a controlling financial interest. This information represents amounts before intercompany eliminations. As of and for the year ended December 31, 2022, the aggregate balances of the VIE included in the accompanying Amended and Restated Consolidated Balance Sheet and Amended and Restated Consolidated Statements of Operations are as follows: ​ ​ ​ ​ ​ ​ 2022 ​ ​ ​ ​ Current Assets ​ $ 111,686 Non-Current Assets ​ $ 2,357,957 Total Assets ​ $ 2,469,643 ​ ​ ​ ​ Non-Current Liabilities ​ $ 241,373 Total Liabilities ​ $ 241,373 ​ ​ ​ ​ Revenues, Net ​ $ 139,500 Net Income Attributable to Non-Controlling Interest ​ $ 56,997 ​

LOSS PER SHARE

LOSS PER SHARE	12 Months Ended
	Dec. 31, 2022
LOSS PER SHARE
LOSS PER SHARE	21. The following is a reconciliation for the calculation of net loss attributable to the Company and the basic and diluted loss per share for the years ended December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Net Loss Attributable to the Company ​ $ (32,903,021) ​ $ (43,102,732) Less Dividends and Increase in Redemption Values of GH Group Preferred Shares ​ (20,250,481) ​ (1,797,423) Net Loss Attributable to the Company ​ ​ (53,153,502) ​ ​ (44,900,155) Weighted-Average Shares Outstanding - Basic and Diluted ​ ​ 64,182,436 ​ ​ 40,280,639 Loss Per Share Attributable to the Company - Basic and Diluted ​ $ (0.83) ​ $ (1.11) ​ Net income attributable to the Company, as reported, is adjusted for dividends and various other adjustments as defined in ASC 260 “Earnings Per Share”. After adjustments as defined in ASC 260, if the Company is in a net loss position, diluted loss per share is the same as basic loss per share when the issuance of shares on the exercise of convertible debentures, warrants, RSU’s and share options are anti-dilutive. After adjustments, as defined in ASC 260, if the Company is in a net income position, diluted earnings per share includes options, warrants, RSUs, convertible debt and contingently issuable shares that are determined to be dilutive using the treasury stock method for all equity instruments issuable in equity units and the “if converted” method for the Company’s convertible debt.

PROVISION FOR INCOME TAXES AND

PROVISION FOR INCOME TAXES AND DEFERRED INCOME TAXES	12 Months Ended
	Dec. 31, 2022
PROVISION FOR INCOME TAXES AND DEFERRED INCOME TAXES
PROVISION FOR INCOME TAXES AND DEFERRED INCOME TAXES	22. Provision for income taxes consists of the following for the years ended December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Current: ​ ​ Federal ​ $ 5,549,824 ​ $ 2,229,468 State ​ 1,603,117 ​ (71,438) Total Current ​ ​ 7,152,941 ​ ​ 2,158,030 Deferred: ​ ​ Federal ​ (7,949,438) ​ (362,055) State ​ (3,588,657) ​ 216,762 Total Deferred ​ (11,538,095) ​ (145,293) Total Provision for Income Taxes ​ $ (4,385,154) ​ $ 2,012,737 ​ As of December 31, 2022 and 2021, the components of deferred tax assets and liabilities were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Deferred Tax Assets: ​ ​ Allowance for Doubtful Accounts ​ $ 998,674 ​ $ 984,437 Inventory Reserve ​ 99,060 ​ 219,474 Deferred Rent ​ 13,511 ​ 18,978 Accrued Expenses ​ ​ 183,965 ​ ​ 131,916 Operating Lease Liabilities ​ ​ 1,918,288 ​ ​ 606,718 Non-qualified Stock Options ​ 863,726 ​ 863,726 Stock-based Compensation ​ ​ 3,465,882 ​ ​ — Loss on Disposal of Subsidiary ​ ​ 1,600,209 ​ ​ 1,720,979 Operating Losses ​ 39,244,750 ​ 19,527,783 Property and Euipment ​ ​ 86,553 ​ ​ — Total Deferred Tax Assets ​ ​ 48,474,618 ​ 24,074,011 Valuation Allowance ​ (36,303,097) ​ (22,588,540) Net Deferred Tax Assets ​ $ 12,171,521 ​ $ 1,485,471 ​ ​ 22. PROVISION FOR INCOME TAXES AND DEFERRED INCOME TAXES (Continued) ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Deferred Tax Liabilities: ​ ​ Contingent Consideration ​ $ — ​ $ (1,203,039) Property, Plant & Equipment and Intangibles ​ ​ (8,750,472) ​ ​ (882,277) Right-of-Use Assets ​ ​ (1,908,717) ​ ​ (598,774) State Taxes ​ ​ — ​ ​ (76,672) Total Deferred Tax Liabilities ​ (10,659,189) ​ (2,760,762) Net Deferred Tax Assets (Liabilities) ​ $ (1,512,332) ​ $ (1,275,291) ​ The reconciliation between the effective tax rate on income and the statutory tax rate is as follows for the years ended December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Income Tax Benefit at Federal Rate ​ $ (7,804,993) ​ $ (8,670,431) State Taxes and Fees ​ 1,808,339 ​ 1,200,910 IRS Section 280E Disallowance ​ 1,624,120 ​ 1,076,911 Uncertain Tax Position ​ 463,647 ​ 420,976 Overaccrual of Prior Year Taxes ​ 123,775 ​ — Change in Valuation Allowance ​ 13,714,557 ​ 15,935,965 Change in Fair Value of Contingent Consideration ​ (7,265,518) ​ — Stock-based Compensation ​ ​ 186,107 ​ ​ — State Tax Carryforwards ​ ​ (8,230,418) ​ ​ (3,986,266) Goodwill Impairment ​ ​ 1,228,662 ​ ​ — Excess Accrual of Prior Year Taxes ​ ​ — ​ ​ (3,425,023) Other Permanent Differences ​ ​ (233,432) ​ ​ (540,305) ​ ​ ​ ​ ​ ​ ​ Reported Income Tax Expense ​ $ (4,385,154) ​ $ 2,012,737 ​ The Company has used a discrete effective tax rate method to calculate taxes for the years ended December 31, 2022 and 2021. The Company determined that since small changes in estimated ordinary income would result in significant changes in the estimated annual effective tax rate, the historical method would not provide a reliable estimate for the fiscal years ended December 31, 2022 and 2021. As the Company operates in the legalized cannabis industry, it is subject to the limits of IRC Section 280E (“Section 280E”) for U.S. federal income tax purposes under which the Company is only allowed to deduct expenses directly related to the cost of goods sold of its product. This results in permanent differences between ordinary and necessary business expenses deemed nonallowable under Section 280E, whereas the Company deducts all operating expenses on its state tax returns for which there is no comparable provision of Section 280E under the California Revenue and Taxation Code. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination. ​ 22. PROVISION FOR INCOME TAXES AND DEFERRED INCOME TAXES (Continued) A reconciliation of the beginning and ending amount of total unrecognized tax benefits for years ended December 31, 2022 and 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Balance at Beginning of Year ​ $ 1,449,046 ​ $ 849,358 IRS Section 280E Positions Acquired ​ 888,130 ​ 178,712 IRS Section 280E Positions ​ ​ 463,647 ​ 420,976 Balance at End of Year ​ $ 2,800,823 ​ $ 1,449,046 ​ The Company has determined that the tax impact of its corporate overhead allocation was not more likely than not to be sustained on the merits as required under ASC 740 “Income Taxes” The Company’s evaluation of tax positions was performed for those tax years which remain open for audit. The Company may from time to time, be assessed interest or penalties by the taxing authorities, although any such assessments historically have been minimal and immaterial to the Company’s financial results. In the event the Company is assessed for interest and/or penalties, such amounts will be classified as income tax expense in the financial statements. As of December 31, 2022, the Company’s federal tax returns since 2019 and state tax returns since 2018 are still subject to adjustment upon audit. The 2020 and 2021 tax returns for SoCal Hemp JV, LLC are currently under examination by the IRS. No other Company-related tax returns are currently being examined by any taxing authorities. While it is reasonably possible that certain portions of the unrecognized tax benefit may change from a lapse in applicable statute of limitations, it is not possible to reasonably estimate the effect of any amount of such a change to previously recorded uncertain tax positions in the next 12 months. ​

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	23. Contingencies The Company’s operations are subject to a variety of local and state regulations. Failure to comply with one or more of these regulations could result in fines, restrictions on its operations, or revocation, cancellation, non-renewal or other losses of permits, licensed and entitlements that could result in the Company ceasing operations. While management of the Company believes that the Company is in compliance with applicable local and state statues, regulations, and ordinances as of December 31, 2022 and 2021, cannabis laws and regulations continue to evolve and are subject to differing interpretations. As a result, the Company may be subject to regulatory fines, penalties or restrictions in the future. Royalty Effective as of May 9, 2019, Sweet & Salty, Inc., a California corporation (“Lender”), and GH Brands LLC, a California limited liability company and subsidiary of the Company (“GH Brands”), entered into a License and Services Agreement, pursuant to which Lender granted to GH Brands an exclusive, transferable, sublicensable, right and license to use, exploit and incorporate the name, nicknames, initials, signature, voice, image, likeness, and photographic or graphic representations of likeness, statements and biography of the artist Annabella Avery Thorne, professionally known as Bella Thorne, for all purposes relating to or in connection with the development, quality control, cultivation, extraction, manufacture, production, branding, testing, advertising, marketing, promotion, commercialization, packaging, distribution, exploitation and/or sale of the products of GH Brands and its affiliates. The term of the License and Service Agreement is 3 years, with the right to renew upon 60 days prior notice for an additional 2-year st st nd st nd rd 2-year th th 23. COMMITMENTS AND CONTINGENCIES (Continued) Claims and Litigation From time to time, the Company may be involved in litigation relating to claims arising out of operations in the normal course of business. As of December 31, 2022 and 2021, there were no pending or threatening lawsuits that could be reasonably assessed to have resulted in a probable loss to the Company in an amount that can be reasonably estimated. As such, no accrual has been made in the Amended and Restated Consolidated Financial Statements relating to claims and litigations. As of December 31, 2022 and 2021, there were also no proceedings in which any of the Company’s directors, officers or affiliates were an adverse party to the Company or had a material interest adverse to the Company’s interest. Element 7 Transaction and Litigation Effective February 23, 2021, GH Group entered into a Merger and Exchange Agreement (the “E7 Merger Agreement”) with Element 7 CA, LLC (“E7”) whereby GH Group had the right, subject to satisfactory completion of due diligence and other conditions, to obtain all of the limited liability company membership or other equity interests held by E7 in seventeen holding companies that hold the rights to certain in-process state and local cannabis retail licenses or license applications, some of which are partially owned. In addition, GH Group entered into a License Development and Consulting Agreement (the “E7 License Agreement”, and together with the E7 Merger Agreement, the “E7 Agreements”) with E7 to provide certain retail consulting services to develop and obtain up to thirty-four cannabis retail licenses in exchange for the payment of certain fees as set forth in the E7 License Agreement. In November 2021, GH Group terminated the E7 Agreements based on a breach of contractual terms by E7, and as of December 31, 2021, GH Group had converted certain pre-closing financing payments and consulting fees into notes receivable in the amount of $2,274,167. As of December 31, 2022 and 2021, the notes receivable was fully reserved by the Company. As of December 31, 2021, the Company had received certain limited liability company membership or other equity interests in one E7 entity out of seventeen entities that were contractually committed to be transferred under the E7 Merger Agreement. On November 4, 2021, GH Group filed a lawsuit in the Superior Court for the County of Los Angeles, Central District (Case No. 21STCV40401) against E7 and its principals and owners Josh Black and Robert “Bobby” DiVito (together, “Element 7”) for a variety of claims, including fraud and breach of contract and demanded performance under the E7 Agreements. The court proceeding was subsequently withdrawn by the Company without prejudice, and on March 13, 2022, GH Group entered into an agreement with American Patriot Brands, Inc. (“APB”) to jointly file suit against Element 7 to enforce the transfer of certain contractually committed licenses (the “Joint Litigation Agreement”). GH Group and APB jointly refiled a complaint against Element 7 in the Superior Court of California, County of Los Angeles (Case No. 22STCV09323). The Superior Court severed the claims of GH Group and APB, which resulted in APB’s claims remaining in Superior Court and GH Group’s claims being adjudicated in Signature Arbitration (Case No. LQMGL) (collectively, the “Element 7 Proceeding”). Under the terms of the Joint Litigation Agreement, GH Group will pay all legal fees for GH Group and APB’s joint litigation against Element 7. GH Group will have the option to purchase any E7 license or licensed entity interests recovered by APB from Element 7 that were included in the E7 Merger Agreement, that either have a state or local permit and a valid lease, or a local permit that is without a real property site but is in a competitive license jurisdiction, in each case at a valuation of $750,000 per E7 license or licensed entity, paid in Equity Shares at the 10-day

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
NOTES PAYABLE - RELATED PARTIES
RELATED PARTY TRANSACTIONS	24. Leases Neo Street Partners LLC, a company partially owned by an executive and board member of the Company, entered into a five-year lease with a subsidiary of the Company. The lease, which commenced in October 2018, provides for an initial annual base rent payment of $213,049 increasing to $243,491 for years two to five. Rent expense for the years ended December 31, 2022 and 2021 were $243,491 and $243,491, respectively. 3645 Long Beach LLC, a company partially owned by an executive and board member of the Company, entered into a five-year lease with a subsidiary of the Company. The lease, which commenced in December 2019, provides for an initial annual base rent payment of $64,477 increasing to $69,352 for year two and increasing five percent per annum thereafter. Rent expense for the years ended December 31, 2022 and 2021 were $73,412 and $69,352, respectively. Isla Vista GHG LLC, a company partially owned by executives and board members of the Company, entered into a ten-year lease with a subsidiary of the Company. The lease, which commences on the first calendar day after the Company publicly announces the opening of the retail location at the leased property (the “Commencement Date”), provides for an initial monthly rent of $5,000 starting April 19, 2022 until the Commencement Date. Effective on the Commencement Date, the initial annual base rent payment will be $144,000 and increasing three percent per annum thereafter. Rent expense for the years ended December 31, 2022 and 2021 were $59,417 and nil, respectively. In August 2022, the Kazan Trust dated December 10, 2004, a trust owned by an executive and board member of the Company, acquired partial ownership of a real estate entity that entered into a ten-year lease with a subsidiary of the Company. The lease, which commenced in July 2022, provides for an initial annual base rent payment of $36,489 increasing three percent per annum thereafter. Rent expense for the years ended December 31, 2022 and 2021 were $12,163 and nil, respectively. Consulting Agreement Beach Front Property Management Inc., a company that is majority-owned by an executive and board member of the Company, entered into a consulting agreement with the Company dated September 28, 2020. The monthly consulting fee is $10,860 for M&A advisory and assistance and real estate acquisition and financing services. The agreement may be terminated by either party for any/or no reason without penalty upon seven days written notice. Consulting fees for the years ended December 31, 2022 and 2021 were $130,320 and $130,320, respectively. Refer to “ Note 18– Notes Payable - Related Parties

REVENUES, NET

REVENUES, NET	12 Months Ended
	Dec. 31, 2022
REVENUES, NET
REVENUES, NET	25. Revenues are disaggregated as follows for the years ended December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Retail ​ $ 26,730,846 ​ $ 21,734,403 Wholesale ​ 58,143,146 ​ 41,458,103 Revenues, Net ​ $ 84,873,992 ​ $ 63,192,506 ​

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	26. Banking Environment Silicon Valley Bank (“SVB”) was closed on March 10, 2023 by the California Department of Financial Protection and Innovation, which appointed the Federal Deposit Insurance Corporation (“FDIC”) as receiver. At the time of closing, the Company did not maintain any of its cash and cash equivalents with SVB. The Company maintains cash balances at its physical locations, which are not currently insured, and with various U.S. banks and credit unions with balances in excess of the Federal Deposit Insurance Corporation and National Credit Union Share Insurance Fund limits, respectively. The Company does not believe it will be impacted by the closure of SVB and will continue to monitor the situation as it evolves. Senior Secured Credit Agreement Amendment As of the date of the issuance of these financial statements, the Company entered into an amendment to the Credit Agreement by which the Senior Secured Lender waived the violations and agreed to extend the DSCR covenant for each fiscal quarter beginning on June 30, 2023. In connection with the amendment to the Credit Agreement, the Company will pay an amount equal to 2% of the aggregate principal amount of the loan outstanding on August 1, 2023. Acquisition of Turlock On April 21, 2023, the Company completed the acquisition of NHC Turlock, LLC, a California retail dispensary, through GHG-NHC Turlock Inc., a wholly-owned subsidiary of the Company. Pursuant to the terms of the merger agreement, calculation and payment of consideration for the acquisition of NHC Turlock will occur at the end of its sixth full quarter of operations (“Turlock Earnout Date”), at twenty-four times its annualized EBITDA in that quarter (“Turlock Contingent Consideration”) offset by the amount owed by the seller of NHC Turlock to the Company under a note receivable. The Turlock Contingent Consideration is comprised of 80% in deferred Equity Shares and 20% in long-term debt. The deferred Equity Shares payable are to be issued upon the earlier of: 1) the Turlock Earnout Date or 2) April 21, 2025. The fair value of the deferred Equity Shares payable is to be determined using the volume-weighted average price (VWAP) for the day immediately preceding the date of issuance. The long-term debt portion of the Turlock Contingent Consideration will be in the form of an unsecured, subordinated promissory note bearing interest of 8% annually and maturing after the four-year anniversary of the closing date. As of the date of acquisition, the fair value of the Turlock Contingent Consideration was determined to be nil based on the Company’s forecasts of future EBITDA, and as a result, the total consideration was estimated to be the balance of the note receivable of $1,578,428. The Company recorded $250,000 in inventory and $1,328,428 of intangible assets for NHC Turlock’s cannabis license and assumed the lease related to this entity. The Company analyzed the transaction under ASC 805 “Business Combination” Issuance of Series C and D Preferred Shares Subsequent to December 31, 2022, the Company through its subsidiary, GH Group, closed on a private placement financing of 300 GH Group Series C Preferred Shares with an aggregate face value of $300,000. In conjunction with these transactions, the Company issued 60,000 Company warrants. The warrants have an exercise price of $5.00 per warrant which expire in August 2027. The Company recorded the fair value of the Series C Preferred Shares in the amount of $215,826, which is net of the value allocated to the newly issued warrants of $84,174. The Series C Preferred Shares are accounted for as mezzanine non-controlling Interest as the Series C Preferred Shares redemption feature is not in the sole control of the Company. The Series C Preferred Shares were accreted by accrued but unpaid dividends and were therefore adjusted to their redemption value as of December 31, 2023 with an adjustment of $84,174. During the year ended December 31, 2023, the Company issued 1,300,006 Equity Shares in relief of the shares payable as contractually required. Accordingly, the Company reclassified $4,446,000 of shares payable to equity. 26. (Continued) During the year ended December 31, 2023, the Company through its subsidiary, GH Group, closed on a private placement financing of 15,000 GH Group Series D Preferred Shares with an aggregate face value of $15,000,000. In conjunction with these transactions, the Company issued 3,000,000 Company warrants. The warrants have an exercise price of $6.00 per warrant which expire in August 2028. The Company recorded the fair value of the Series D Preferred Shares in the amount of $6,974,262, which is net of the value allocated to the newly issued warrants of $5,709,193. The Series D Preferred Shares are accounted for as mezzanine non-controlling Interest as the Series D Preferred Shares redemption feature is not in the sole control of the Company. ATES Enterprises, LLC Lease Settlement On November 2, 2023, GH Group entered into a settlement agreement and general release with respect to a lawsuit that was filed on August 16, 2023, against ATES Enterprises, LLC (“ATES”), a former subsidiary of the GH Group, concerning a breach of contract and breach of personal guaranty relating to a lease for certain real property located at 2040-2050 W. 16th Street in Long Beach, California. While GH Group was not a party to the lease and ATES was previously divested by GH Group, GH Group maintained certain indemnity obligations related to the lease. In the lawsuit, the landlords were claiming over $750,000 in damages. GH Group ultimately agreed to pay the landlords $400,000 to settle the case. During December 31, 2023, the Company accrued the $400,000 settlement which has been paid in full as of December 31, 2023. Catalyst During 2023, the Company became the plaintiff in litigation in the Central District Superior Court of the County of Los Angeles against Elliot Lewis (“Lewis”), Damian Martin (“Martin”), South Cord Holdings LLC (“SCH”), and South Cord Management LLC (“SCM”) (collectively, “Catalyst Defendants”) following various public, false, and defamatory statements by Lewis and Martin, co-founders of SCM and SCH, that the Company is the “largest black marketeer” of cannabis in the history of the United States, only 25% of the Company’s cultivated cannabis is sold through legal channels, and therefore 70-80% is sold illegally, and that the Company is engaging in illicit conduct to avoid taxes. The Company continues to vigorously pursue its defamation claims and otherwise assert its rights with respect to the outrageous and defamatory statements of the Catalyst Defendants. The Company also became the defendant in litigation in the Central District Superior Court of the County of Los Angeles filed by 562 Discount Med, Inc. (“Discount Med”), an affiliate of SCH and SCM. Discount Med has asserted claims against the Company for violation of California Business & Professions Code Section 17200 et seq., California’s Unfair Competition Law. Discount Med similarly alleged, like the Catalyst Defendants, that the Company is the “largest black marketeer” of cannabis in California and has purposefully structured its business to profit from the illicit market. The Company has denied all such allegations and asserted affirmative defenses. Element 7 On September 19, 2023, Element 7, APB and GH Group entered into a Settlement and General Mutual Release Agreement (the “Element 7 Settlement”), where Element 7 agreed to pay GH Group $2,865,000 to settle the Element 7 Proceeding; provided, that if Element 7 pays GH Group $1,865,250 by December 15, 2023, then Element 7 shall be entitled to a credit of $999,750 towards the $2,865,000 payment. In addition, Element 7 would retain ownership of its retail licenses. On March 6, 2024, the Superior Court of Los Angeles entered into a Final Judgment and Order against Element 7 for the amount of $2,865,000 in favor of GH Group. Other On January 30, 2024, the Company announced that it has begun cultivation in its newly retrofitted Greenhouse 5 at the SoCal Facility. On February 8, 2024, the Company announced that John Pérez has stepped down from the Board due to increasing commitments with his current employer. On February 23, 2024, the Company entered into Amendment Number Five to Credit Agreement, Waiver, and Consent with the Senior Secured Lender to among other things approve of the Series C and D Offerings and to amend the Credit Agreement to change the Minimum EBITDA requirement to have an annualized EBITDA of $20 million for the fiscal quarter period ending December 31, 2023, a LTM EBITDA of $20 million for the fiscal quarter period ending March 31, 2024 and June 30, 2024, and a LTM EBITDA of $22.5 million for each month ending on July 31, 2024 and for each month ending thereafter.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Reclassifications	Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. GH Group issued Series A Preferred Shares which were classified initially in error as additional paid-in-capital within shareholders’ equity whereas they should have been classified within shareholders’ equity as a non-controlling interest. The error resulted in an overstatement of total shareholders’ equity attributable to the Company of approximately $29,487,000 and a corresponding understatement of non-controlling interest of approximately $29,487,000 for the year ended December 31, 2021. An adjustment has been made to the Consolidated Balance Sheet and Consolidated Statement of Changes in Shareholders’ Equity as of and for the year ended December 31, 2022 to reclassify approximately $29,487,000 in shareholder’s equity. The reclassification was not considered material to any prior period. There were no changes to total current assets, total assets, total current liabilities, total liabilities, total shareholders’ equity, cash flows or profit and loss to any prior period as a result of this reclassification. Refer to “ Note 3 – Correction of Error in Previously Issued Financial Statements
Consolidation of Variable Interest Entities ("VIE")	Consolidation of Variable Interest Entities (a “VIE”) ASC 810 “ Consolidation
Basis of Consolidation	Basis of Consolidation These Amended and Restated Consolidated Financial Statements as of December 31, 2022 and 2021 include the accounts of the Company, its wholly-owned subsidiaries and entities over which the Company has control as defined in ASC 810. Subsidiaries over which the Company has control are fully consolidated from the date control commences until the date control ceases. Control exists when the Company has ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than fifty percent of the outstanding voting securities of another entity. In assessing control, potential voting rights that are currently exercisable are considered. The following are the Company’s principal wholly-owned or controlled subsidiaries and/or affiliates that are included in these consolidated financial statements as of and for the years ended December 31, 2022 and 2021: Corporate Entities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ownership Entity ​ Location ​ Purpose ​ 2022 2021 MPB Acquisition Corp Nevada Holding company 100 % 100 % GH Group Inc Long Beach, CA Holding company 100 % 100 % GHB Unsub LLC Long Beach, CA Holding company 100 % 100 % Glass House Retail, LLC Long Beach, CA Holding company 100 % 100 % Glass House Cultivation LLC Camarillo, CA Holding company 100 % 100 % Glass House Manufacturing LLC Lompoc, CA Holding company 100 % 100 % LOB Investment Co. LLC Long Beach, CA Holding company 100 % 100 % SoCal Hemp Co, LLC Long Beach, CA Holding company 0 % 100 % Plus Products Holding Inc. ​ Long Beach, CA ​ Holding company ​ 100 % 0 % Plus Products Nevada LLC ​ Long Beach, CA ​ Holding company ​ 100 % 0 % Plus Products Services LLC ​ Long Beach, CA ​ Holding company ​ 100 % 0 % Plus Products Wonders LLC ​ Long Beach, CA ​ Holding company ​ 100 % 0 % Uplift Services LLC Long Beach, CA Holding company 100 % 0 % Carberry LLC Long Beach, CA Holding company 100 % 0 % Management and Operating Entities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ownership Subsidiaries ​ Location ​ Purpose ​ 2022 2021 G&H Supply Company, LLC Carpinteria, CA Cultivation management 100 % 100 % Mission Health Associates, Inc. Carpinteria, CA Cannabis cultivation 100 % 100 % MGF Management LLC Carpinteria, CA Cultivation management 100 % 100 % G&K Produce LLC Carpinteria, CA Cannabis cultivation 100 % 100 % K&G Flowers LLC Carpinteria, CA Cannabis cultivation 100 % 100 % Glass House Camarillo Cultivation LLC Camarillo, CA Cannabis cultivation 100 % 100 % Lompoc Manufacturing GHG, LLC Lompoc, CA Cannabis processing 100 % 100 % Lompoc Management Co. LLC Lompoc, CA Manufacturing management 100 % 100 % CA Manufacturing Solutions LLC Lompoc, CA Cannabis manufacturing 100 % 100 % Bud and Bloom Inc Santa Ana, CA ​ Cannabis retail 100 % 100 % Farmacy SB Inc Santa Barbara, CA Cannabis retail 100 % 100 % ICANN LLC Berkeley, CA Cannabis retail 100 % 100 % Farmacy Isla Vista LLC Goleta, CA Cannabis retail 100 % 100 % SBDANK LLC Santa Ynez, CA Cannabis retail applicant 51 % 51 % E7 Eureka LLC Eureka, CA Cannabis retail applicant 100 % 100 % The Pottery Inc ​ Los Angeles, CA ​ Cannabis retail ​ 100 % 0 % Natural Healing Center LLC ​ Grover Beach, CA ​ Cannabis retail ​ 100 % 0 % NHC Lemoore LLC ​ Lemoore, CA ​ Cannabis retail ​ 100 % 0 % NHC-MB LLC ​ Morro Bay, CA ​ Cannabis retail ​ 100 % 0 % GHCC Management, LLC Carpinteria, CA Cultivation management 0 % 100 % Saint Gertrude Management Company, LLC Santa Ana, CA Retail Management 0 % 100 % ​ Real Estate Entities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ownership ​ Subsidiaries ​ Location ​ Purpose ​ 2022 2021 Glass House Farm LLC Carpinteria, CA Real Estate 100 % 100 % Magu Farm LLC Carpinteria, CA Real Estate 100 % 100 % East Saint Gertrude 1327 LLC Santa Ana, CA Real Estate 100 % 100 % GH Camarillo LLC Camarillo, CA Real Estate 100 % 100 % 2000 De La Vina LLC Santa Barbara, CA Real Estate 0 % 100 %
Non-Controlling Interest	Non-Controlling Interest Non-controlling interest represents equity interests owned by parties that are not shareholders of the ultimate parent. The share of net assets attributable to non-controlling interests is presented as a component of equity. Their share of net income or loss is recognized directly in equity. Changes in the parent company’s ownership interest that do not result in a loss of control are accounted for as equity transactions.
Use of Estimates	Use of Estimates The preparation of the Amended and Restated Consolidated Financial Statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the dates of the Amended and Restated Consolidated Financial Statements and the reported amounts of total net revenue and expenses during the reporting period. The Company regularly evaluates significant estimates and assumptions related to the consolidation or non-consolidation of variable interest entities, estimated useful lives, depreciation of property and equipment, amortization of intangible assets, inventory valuation, share-based compensation, business combinations, goodwill impairment, long-lived asset impairment, purchased asset valuations, fair value of financial instruments, compound financial instruments, derivative liabilities, deferred income tax asset valuation allowances, incremental borrowing rates, lease terms applicable to lease contracts and going concern. These estimates and assumptions are based on current facts, historical experience and various other factors that the Company believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the recording of revenue, costs and expenses that are not readily apparent from other sources. The actual results the Company experiences may differ materially and adversely from these estimates. To the extent there are material differences between the estimates and actual results, the Company’s future results of operations could be negatively impacted.
Segmented Information	Segmented Information The Company currently operates in one segment, the production and sale of cannabis products, which is how the Company’s Chief Operating Decision Maker manages the business and makes operating decisions. All of the Company’s operations are in the United States of America in the State of California. Intercompany sales and transactions are eliminated in consolidation.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents are comprised of cash and highly liquid investments that are readily convertible into known amounts of cash with original maturities of three months or less.
Restricted Cash	Restricted Cash Restricted cash balances are those which meet the definition of cash and cash equivalents but are not available for use by the Company. As of December 31, 2022 and 2021, restricted cash was $3.0 million and $3.0 million, respectively, which is held in an escrow account and used as an interest reserve for the Company’s senior term loan agreement. See “ Note 17 – Notes Payable and Convertible Debentures
Accounts Receivable	Accounts Receivable The Company extends non-interest-bearing trade credit to its customers in the ordinary course of business which is not collateralized. Accounts receivable are shown on the face of the Amended and Restated Consolidated Balance Sheets, net of an allowance for doubtful accounts. The Company analyzes the aging of accounts receivable, historical bad debts, customer creditworthiness and current economic trends in determining the allowance for doubtful accounts. The Company does not accrue interest receivable on past due accounts receivable. The reserve for doubtful accounts was $1,114,183 and $60,000 as of December 31, 2022 and 2021, respectively.
Inventory	Inventory Inventory is comprised of raw materials, finished goods and work-in-process such as pre-harvested cannabis plants and by-products to be extracted. The costs of growing cannabis, including but not limited to labor, utilities, nutrition and supplies, are capitalized into inventory until the time of harvest. All direct and indirect costs, except depreciation and amortization related to inventory are capitalized when incurred, and subsequently classified to cost of goods sold in the Amended and Restated Consolidated Statements of Operations. Raw materials and work-in-process are stated at the lower of cost or net realizable value, determined using the weighted average cost. Finished goods inventory is stated at the lower of cost or net realizable value, with cost being determined on the first-in, first-out (“FIFO”) method of accounting. Net realizable value is determined as the estimated selling price in the ordinary course of business less estimated costs to sell. The Company periodically reviews physical inventory for excess, obsolete, and potentially impaired items and reserves. The Company reviews inventory for obsolete, redundant and slow-moving goods, and any such inventory is written down to net realizable value. Packaging and supplies are initially valued at cost. The reserve estimate for excess and obsolete inventory is based on expected future use. The reserve estimates have historically been consistent with actual experience as evidenced by actual sale or disposal of the goods. As of December 31, 2022 and 2021, the Company’s reserve was $353,994 and $784,289, respectively.
Investments	Investments Long-term investments are related to investments in equity and debt securities of entities over which the Company does not have a controlling financial interest or significant influence and are accounted for at fair value in accordance with ASC 321, “ Investments—Equity Securities Equity investments without readily determinable fair values (which are classified as Level 3 investments in the fair value hierarchy) are measured at cost with adjustments for observable changes in price or impairments (referred to as the “measurement alternative”). In applying the measurement alternative, the Company performs a qualitative assessment on a quarterly basis and recognizes an impairment if there are sufficient indicators that the fair value of the equity investments is less than carrying values. Changes in value are recorded in Other (Income) Expense, Net in the Amended and Restated Consolidated Statement of Operations. Equity Method and Joint Venture Investments The Company accounts for investments in which it can exert significant influence but does not control as equity method investments in accordance with ASC 323, “ Investments—Equity Method and Joint Ventures Financial Instruments ​
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are stated at cost, net of accumulated depreciation and impairment losses, if any. Depreciation is calculated on a straight-line basis over the estimated useful life of the asset using the following terms and methods: ​ ​ ​ ​ Land Not Depreciated Buildings ​ 15 Years Furniture and Fixtures ​ 5 Years Leasehold Improvements ​ Shorter of Lease Term or Economic Life Equipment and Software ​ 3 – 5 Years Construction in Progress ​ Not Depreciated ​ The assets’ residual values, useful lives and methods of depreciation are reviewed at each reporting period and adjusted prospectively, if appropriate. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected from its use. Any gain or loss arising from de-recognition of the asset (calculated as the difference between the net disposal proceeds and the carrying value of the asset) is included in the Amended and Restated Consolidated Statements of Operations in the period the asset is derecognized.
Intangible Assets	Intangible Assets Intangible assets are recorded at cost, less accumulated amortization and impairment losses, if any. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Intangible assets with a definite life are amortized on a straight-line basis over their estimated useful lives, which do not exceed the contractual period, if any. The estimated useful lives, residual values and amortization methods are reviewed at each reporting period, and any changes in estimates are accounted for prospectively. Intangible assets with an indefinite life or not yet available for use are not subject to amortization. Amortization is calculated on a straight-line basis over the estimated useful life of the asset using the following terms and methods: ​ ​ ​ ​ Dispensary Licenses Indefinite Intellectual Property ​ 5 10 ​ In accordance with ASC 350, “ Intangibles—Goodwill and Other
Goodwill	Goodwill Goodwill is measured as the excess of consideration transferred over the net of the acquisition date fair value of assets acquired and liabilities assumed in a business acquisition. In accordance with ASC 350, goodwill and other intangible assets with indefinite lives are no longer subject to amortization. The Company reviews the goodwill and other intangible assets allocated to each of the Company’s reporting units for impairment on an annual basis as of year-end or whenever events or changes in circumstances indicate it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the carrying amount of a reporting unit is in excess of its fair value, the Company recognizes an impairment charge equal to the amount in excess. The Company applies the guidance in Financial Accounting Standards Board (the “FASB”) Accounting Standards Update (“ASU”) 2011-08 “ Intangibles-Goodwill and Other-Testing Goodwill for Impairment During the years ended December 31, 2022 and 2021, the Company performed its annual impairment analysis for its goodwill impairment. Refer to “Note 12 – Goodwill”
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets For purposes of the impairment test, long-lived assets such as property, plant and equipment, and definite-lived intangible assets are grouped with other assets and liabilities at the lowest level for which identifiable independent cash flows are available (“asset group”). In accordance with ASC 360, “ Property, Plant, and Equipment
Leased Assets	Leased Assets In accordance with ASU 2016-02, “ Leases (Topic 842) ROU assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. ROU assets are classified as a finance lease or an operating lease. A finance lease is a lease in which at least one of the following is true: 1) ownership of the property transfers to the lessee by the end of the lease term; 2) the lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise; 3) the lease is for a major part of the remaining economic life of the underlying asset; 4) the present value of the sum of the lease payments and any residual value guaranteed by the lessee that is not already included in the lease payments equals or exceeds substantially all of the fair value; or 5) the underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. The Company classifies a lease as an operating lease when it does not meet any one of these criteria. The Company applies judgment in determining whether a contract contains a lease and if a lease is classified as an operating lease or a finance lease. The Company applies judgment in determining the lease term as the non-cancellable term of the lease, which may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. All relevant factors that create an economic incentive for it to exercise either the renewal or termination options are considered. The Company reassesses the lease term if there is a significant event or change in circumstances that is within its control and affects its ability to exercise or not to exercise the option to renew or to terminate. The Company applies judgment in allocating the consideration in a contract between lease and non-lease components. It considers whether the Company can benefit from the ROU asset either on its own or together with other resources and whether the asset is highly dependent on or highly interrelated with another ROU asset. In accordance with ASC 842, lease liability is initially measured at the present value of the lease payments, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. The Company applies judgment in determining the incremental borrowing rate using estimates which are based on the information available at commencement date. The Company initially measures the ROU asset at the initial amount of the lease liability, plus initial direct costs and lease payments at or before the commencement date, less any lease incentives received. Additionally, management monitors for events or changes in circumstances that may require a reassessment of one of its leases and determine if a remeasurement is required.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recorded for the estimated future tax effects of temporary differences between the tax basis of assets and liabilities and amounts reported in the Amended and Restated Consolidated Balance Sheets. Effects of enacted tax law changes on deferred tax assets and liabilities are reflected as adjustments to tax expense in the period in which the law is enacted. Deferred tax assets may be reduced by a valuation allowance if it is deemed more likely than not that some or all of the deferred tax assets will not be realized. The Company follows accounting guidance issued by the FASB related to the application of accounting for uncertainty in income taxes. Under this guidance, the Company assesses the likelihood of the financial statement effect of a tax position that should be recognized when it is more likely than not that the position will be sustained upon examination by a taxing authority based on the technical merits of the tax position, circumstances, and information available as of the reporting date.
Convertible Instruments	Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with ASC 815, “Accounting for Derivative Instruments and Hedging Activities” The Company also assesses convertible instruments under ASU 2020-06, “ Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging— Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity
Derivative Liabilities	Derivative Liabilities The Company evaluates its agreements to determine if such instruments have derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the Amended and Restated Consolidated Statements of Operations. In calculating the fair value of derivative liabilities, the Company uses a valuation model when Level 1 inputs are not available to estimate fair value at each reporting date. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the Amended and Restated Consolidated Balance Sheets as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within twelve months of the Amended and Restated Consolidated Balance Sheets dates. Critical estimates and assumptions used in the model are discussed in “ Note 14 - Derivative Liabilities
Business Combinations	Business Combinations Business combinations are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value at the date of acquisition. Acquisition related transaction costs are expensed as incurred and included in the Amended and Restated Consolidated Statements of Operations. Identifiable assets and liabilities, including intangible assets of acquired businesses, are recorded at their fair value at the date of acquisition. When the Company acquires control of a business, any previously held equity interest is also remeasured to fair value. The excess of the purchase consideration and any previously held equity interest over the fair value of identifiable net assets acquired is goodwill. If the fair value of identifiable net assets acquired exceeds the purchase consideration and any previously held equity interest, the difference is recognized in the Amended and Restated Consolidated Statements of Operations immediately as a gain on acquisition. See “Note 10 – Business Acquisitions” Contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. The Company allocates the total cost of the acquisition to the underlying net assets based on their respective estimated fair values. As part of this allocation process, the Company identifies and attributes values and estimated lives to the intangible assets acquired. These determinations involve significant estimates and assumptions regarding multiple, highly subjective variables, including those with respect to future cash flows, discount rates, asset lives, and the use of different valuation models, and therefore require considerable judgment. The Company’s estimates and assumptions are based, in part, on the availability of listed market prices or other transparent market data. These determinations affect the amount of amortization expense recognized in future periods. The Company bases its fair value estimates on assumptions it believes to be reasonable but are inherently uncertain. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates, and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with ASC 450, “Contingencies”
Revenue Recognition	Revenue Recognition Revenue is recognized by the Company in accordance with ASC 606, “ Revenue from Contracts with Customers” (1) Identify a customer along with a corresponding contract; (2) Identify the performance obligation(s) in the contract to transfer goods or provide distinct services to a customer; (3) Determine the transaction price the Company expects to be entitled to in exchange for transferring promised goods or services to a customer; (4) Allocate the transaction price to the performance obligation(s) in the contract; and (5) Recognize revenue when or as the Company satisfies the performance obligation(s). Revenues consist of wholesale biomass and consumer packaged goods (“CPG”) and retail sales of cannabis, which are generally recognized at a point in time when control over the goods have been transferred to the customer and is recorded net of sales discounts. Payment is typically due upon transferring the goods to the customer or within a specified time period permitted under the Company’s credit policy. During the years ended December 31, 2022 and 2021, sales discounts were approximately $10.7 million and $4.0 million, respectively. Revenue is recognized upon the satisfaction of the performance obligations. The Company satisfies its performance obligations and transfers control upon delivery and acceptance by the customer. Dispensary Revenue The Company recognizes revenue from the sale of cannabis products for a fixed price upon delivery of goods to customers at the point of sale since at this time performance obligations are satisfied. Fees collected related to taxes that are required to be remitted to regulatory authorities are recorded as liabilities and are not included as a component of revenues. Cultivation and Wholesale CPG The Company recognizes revenue from the sale of cannabis products for a fixed price upon the shipment of cannabis goods as the Company has transferred to the buyer the significant risks and rewards of ownership of the goods. The Company does not retain either continuing material involvement to the degree usually associated with ownership or effective control over the goods sold. Excise taxes due upon sale are recorded as an expense in the accompanying Amended and Restated Consolidated Statements of Operations.
Cost of Goods Sold	Cost of Goods Sold Cost of goods sold includes the costs directly attributable to product sales and includes amounts paid for finished goods, such as flower, edibles and concentrates, packaging and other supplies, fees for services and processing, and allocated overhead, such as allocations of rent, administrative salaries, utilities and related costs. Cost of goods sold excludes depreciation and amortization.
General and Administrative Expenses	General and Administrative Expenses General and administrative expenses are comprised primarily of personnel costs, including salaries, incentive compensation, benefits, and share-based compensation, professional service costs, including legal, accounting, consulting and other professional fees, and corporate insurance and other facilities costs associated with the Company’s corporate offices.
Share-Based Compensation	Share-Based Compensation The Company has an amended and restated equity incentive plan comprised of stock options (“Options”), unrestricted stock bonus, restricted stock units and stock appreciation rights (the “SARs”). Options provide the right to the purchase of one Equity Share per Option. RSUs provide the right to receive one Equity Share per unit (or cash payment equal to the fair market value of an Equity Share). The SARs provide the right to receive cash from the exercise of such right based on the increase in value between the exercise price and the fair market value of the Equity Shares of the Company at the time of exercise. The Company accounts for its share-based awards in accordance with ASC 718, “Compensation – Stock Compensation” The fair value models require the input of certain assumptions that require the Company’s judgment, including the expected term and the expected share price volatility of the underlying share. The assumptions used in calculating the fair value of share-based compensation represent management’s best estimates, but these estimates involve inherent uncertainties and the application of judgment. As a result, if factors change resulting in the use of different assumptions, share-based compensation expense could be materially different in the future. In addition, the Company elected not to estimate the expected forfeiture rate and only recognize expense for those shares that actually vest. If the actual forfeiture rate is materially different from management’s estimates, the share-based compensation expense could be significantly different from what the Company has recorded in the current period.
Financial Instruments	Financial Instruments Fair Value The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities that are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability. In accordance with the fair value accounting requirements, companies may choose to measure eligible financial instruments and certain other items at fair value. The Company has not elected the fair value option for any eligible financial instruments. There have been no transfers between fair value levels during the years ended December 31, 2022 and 2021. Financial instruments are measured at amortized cost or at fair value. Financial instruments measured at amortized cost consist of accounts receivable, other liabilities, and accounts payable and accrued liabilities wherein the carrying value approximates fair value due to its short-term nature. Other financial instruments measured at amortized cost include notes payable wherein the carrying value at the effective interest rate approximates fair value as the interest rate for such notes payable. Cash and cash equivalents and restricted cash are measured at Level 1 inputs. Acquisition-related liabilities resulting from business combinations are measured at fair value using Level 1 or Level 3 inputs. Investments that are measured at fair value use Level 3 inputs. Refer to “Note 7 – Investments” Note 14 – Derivative Liabilities Note 15 – Contingent Shares and Earnout Liabilities The individual fair values attributed to the different components of a financing transaction, notably derivative financial instruments, convertible debentures and loans, are determined using valuation techniques. The Company uses judgment to select the methods used to make certain assumptions and derive estimates. Significant judgment is also used when attributing fair values to each component of a transaction upon initial recognition, measuring fair values for certain instruments on a recurring basis and disclosing the fair values of financial instruments subsequently carried at amortized cost. These valuation estimates could be significantly different because of the use of judgment and the inherent uncertainty in estimating the fair value of instruments that are not quoted or observable in an active market. Impairment The Company assesses all information available, including on a forward-looking basis, related to the expected credit loss associated with its assets carried at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. To assess whether there is a significant increase in credit risk, the Company compares the risk of a default occurring on the asset at the reporting date with the risk of default at the date of initial recognition based on available information, and forward-looking information that is reasonable and supportive. For accounts receivable only, the Company applies the simplified approach as permitted by ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”
Loss Per Share	Loss per Share The Company calculates basic earnings or loss per share by dividing net earnings or loss by the weighted-average number of the Equity Shares (including the Exchangeable Shares, as defined herein, on an as-exchanged basis) outstanding during the period. Multiple Voting Shares, as defined herein, are excluded in calculating earnings or loss per share as they do not participate in earnings or losses. Diluted loss per share is the same as basic loss per share if the issuance of shares on the exercise of convertible debentures, contingent shares, warrants, restricted stock units and share options are anti-dilutive. Diluted earnings per share includes options, warrants, restricted stock units, and contingently issuable shares that are determined to be dilutive using the treasury stock method for all equity instruments issuable in equity units and the “if converted” method for the Company’s convertible debentures. See “Note 21 – Loss Per Share”
Recently Adopted Accounting Standards and Recently Issued Accounting Standards	Recently Adopted Accounting Standards In May 2021, the FASB issued ASU 2021-04, “ Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)” Recently Issued Accounting Standards In March 2020, the FASB issued ASU 2020-04, “ Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting In October 2021, the FASB issued ASU 2021-08, “ Business Combinations (Subtopic 805), Accounting for Contract Assets and Contract Liabilities from Contracts with Customers” On March 31, 2022, the FASB issued ASU 2022-02, “Financial Instruments—Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures”

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Summary of principle wholly-owned or controlled subsidiaries and affiliates	Corporate Entities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ownership Entity ​ Location ​ Purpose ​ 2022 2021 MPB Acquisition Corp Nevada Holding company 100 % 100 % GH Group Inc Long Beach, CA Holding company 100 % 100 % GHB Unsub LLC Long Beach, CA Holding company 100 % 100 % Glass House Retail, LLC Long Beach, CA Holding company 100 % 100 % Glass House Cultivation LLC Camarillo, CA Holding company 100 % 100 % Glass House Manufacturing LLC Lompoc, CA Holding company 100 % 100 % LOB Investment Co. LLC Long Beach, CA Holding company 100 % 100 % SoCal Hemp Co, LLC Long Beach, CA Holding company 0 % 100 % Plus Products Holding Inc. ​ Long Beach, CA ​ Holding company ​ 100 % 0 % Plus Products Nevada LLC ​ Long Beach, CA ​ Holding company ​ 100 % 0 % Plus Products Services LLC ​ Long Beach, CA ​ Holding company ​ 100 % 0 % Plus Products Wonders LLC ​ Long Beach, CA ​ Holding company ​ 100 % 0 % Uplift Services LLC Long Beach, CA Holding company 100 % 0 % Carberry LLC Long Beach, CA Holding company 100 % 0 % Management and Operating Entities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ownership Subsidiaries ​ Location ​ Purpose ​ 2022 2021 G&H Supply Company, LLC Carpinteria, CA Cultivation management 100 % 100 % Mission Health Associates, Inc. Carpinteria, CA Cannabis cultivation 100 % 100 % MGF Management LLC Carpinteria, CA Cultivation management 100 % 100 % G&K Produce LLC Carpinteria, CA Cannabis cultivation 100 % 100 % K&G Flowers LLC Carpinteria, CA Cannabis cultivation 100 % 100 % Glass House Camarillo Cultivation LLC Camarillo, CA Cannabis cultivation 100 % 100 % Lompoc Manufacturing GHG, LLC Lompoc, CA Cannabis processing 100 % 100 % Lompoc Management Co. LLC Lompoc, CA Manufacturing management 100 % 100 % CA Manufacturing Solutions LLC Lompoc, CA Cannabis manufacturing 100 % 100 % Bud and Bloom Inc Santa Ana, CA ​ Cannabis retail 100 % 100 % Farmacy SB Inc Santa Barbara, CA Cannabis retail 100 % 100 % ICANN LLC Berkeley, CA Cannabis retail 100 % 100 % Farmacy Isla Vista LLC Goleta, CA Cannabis retail 100 % 100 % SBDANK LLC Santa Ynez, CA Cannabis retail applicant 51 % 51 % E7 Eureka LLC Eureka, CA Cannabis retail applicant 100 % 100 % The Pottery Inc ​ Los Angeles, CA ​ Cannabis retail ​ 100 % 0 % Natural Healing Center LLC ​ Grover Beach, CA ​ Cannabis retail ​ 100 % 0 % NHC Lemoore LLC ​ Lemoore, CA ​ Cannabis retail ​ 100 % 0 % NHC-MB LLC ​ Morro Bay, CA ​ Cannabis retail ​ 100 % 0 % GHCC Management, LLC Carpinteria, CA Cultivation management 0 % 100 % Saint Gertrude Management Company, LLC Santa Ana, CA Retail Management 0 % 100 % ​ Real Estate Entities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ownership ​ Subsidiaries ​ Location ​ Purpose ​ 2022 2021 Glass House Farm LLC Carpinteria, CA Real Estate 100 % 100 % Magu Farm LLC Carpinteria, CA Real Estate 100 % 100 % East Saint Gertrude 1327 LLC Santa Ana, CA Real Estate 100 % 100 % GH Camarillo LLC Camarillo, CA Real Estate 100 % 100 % 2000 De La Vina LLC Santa Barbara, CA Real Estate 0 % 100 % ​
Schedule of estimated useful lives	​ ​ ​ ​ Land Not Depreciated Buildings ​ 15 Years Furniture and Fixtures ​ 5 Years Leasehold Improvements ​ Shorter of Lease Term or Economic Life Equipment and Software ​ 3 – 5 Years Construction in Progress ​ Not Depreciated
Schedule of useful lives of intangible assets	​ ​ ​ ​ Dispensary Licenses Indefinite Intellectual Property ​ 5 10

CORRECTION OF ERROR IN PREVIO_2

CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS
Schedule of impacts of the adjustments on the Company's previously reported financial statements	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2022 ​ As of December 31, 2021 ​ ​ Previously Reported ​ Reclassifications ​ Adjustment ​ As Corrected ​ Previously Reported ​ Adjustment ​ As Corrected ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current Assets: ​ ​ ​ ​ ​ ​ ​ Cash ​ $ 11,143,502 ​ $ — ​ $ — ​ $ 11,143,502 ​ $ 51,066,831 ​ $ — ​ $ 51,066,831 Restricted Cash ​ 3,000,000 ​ — ​ — ​ 3,000,000 ​ 3,000,000 ​ — ​ 3,000,000 Accounts Receivable, Net ​ 5,652,949 ​ — (1) (864,201) (2) 4,788,748 ​ 2,893,911 ​ (429,397) (2) 2,464,514 Prepaid Expenses and Other Current Assets ​ 8,347,055 ​ (590,983) (1) — ​ 7,756,072 ​ 5,562,963 ​ — ​ 5,562,963 Inventory ​ 12,057,570 ​ (450,682) ​ (656,817) (2)(4)(5) 10,950,071 ​ 6,596,302 ​ (68,731) (2) 6,527,571 Notes Receivable ​ 1,255,843 ​ — ​ — ​ 1,255,843 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Current Assets ​ 41,456,919 ​ (1,041,665) ​ (1,521,018) ​ 38,894,236 ​ 69,120,007 ​ (498,128) ​ 68,621,879 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Lease Right-of-Use Assets, Net ​ 10,847,642 ​ — ​ — ​ 10,847,642 ​ 3,077,730 ​ — ​ 3,077,730 Finance Lease Right-of-Use Assets, net ​ — ​ 285,971 (1) — ​ 285,971 ​ — ​ — ​ — Long Term Investments ​ 4,246,192 ​ — ​ — ​ 4,246,192 ​ 7,196,359 ​ — ​ 7,196,359 Property, Plant and Equipment, Net ​ 216,716,895 ​ (285,971) (1) — ​ 216,430,924 ​ 195,798,524 ​ — ​ 195,798,524 Intangible Assets, Net ​ 48,651,835 ​ — ​ (12,730,000) (4) 35,921,835 ​ 5,629,833 ​ — ​ 5,629,833 Goodwill ​ 21,808,566 ​ — ​ 15,988,735 (4) 37,797,301 ​ 4,918,823 ​ — ​ 4,918,823 Deferred Tax Asset, Net ​ 1,289,882 ​ — ​ 222,450 (6) 1,512,332 ​ — ​ — ​ — Other Assets ​ 3,650,468 ​ 1,041,665 (1) 2 ​ 4,692,135 ​ 2,339,993 ​ — ​ 2,339,993 TOTAL ASSETS ​ $ 348,668,399 ​ $ — ​ $ 1,960,169 ​ $ 350,628,568 ​ $ 288,081,269 ​ $ (498,128) ​ $ 287,583,141 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND SHAREHOLDERS’ EQUITY ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES: ​ ​ ​ ​ ​ ​ ​ Current Liabilities: ​ ​ ​ ​ ​ ​ ​ Accounts Payable and Accrued Liabilities ​ $ 22,333,788 ​ $ (66,790) (1) $ (297,482) (2) $ 21,969,516 ​ $ 10,215,004 ​ $ (277,844) (2) $ 9,937,160 Income Taxes Payable ​ 7,549,878 ​ — ​ 51,196 (6) 7,601,074 ​ 5,038,983 ​ (1,229,840) (6) 3,809,143 Contingent Shares and Earnout Liabilities ​ 14,656,666 ​ — ​ — ​ 14,656,666 ​ 38,428,700 ​ — ​ 38,428,700 Shares Payable ​ 8,588,915 ​ — ​ — ​ 8,588,915 ​ 2,756,830 ​ — ​ 2,756,830 Current Portion of Operating Lease Liabilities ​ 1,077,971 ​ — ​ — ​ 1,077,971 ​ 269,154 ​ — ​ 269,154 Current Portion of Finance Lease Liabilities ​ — ​ 66,790 (1) — ​ 66,790 ​ — ​ — ​ — Current Portion of Notes Payable ​ 40,237 ​ — ​ — ​ 40,237 ​ 37,986 ​ — ​ 37,986 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Current Liabilities ​ 54,247,455 ​ — ​ (246,286) ​ 54,001,169 ​ 56,746,657 ​ (1,507,684) ​ 55,238,973 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Lease Liabilities, Net of Current Portion ​ 9,859,232 ​ — ​ — ​ 9,859,232 ​ 2,865,480 ​ — ​ 2,865,480 Finance Lease Liabilities, Net of Current Portion ​ — ​ 214,017 (1) — ​ 214,017 ​ — ​ — ​ — Other Non-Current Liabilities ​ 4,505,336 ​ (214,017) (1) (1,490,496) (6) 2,800,823 ​ 1,449,045 ​ — ​ 1,449,045 Deferred Tax Liabilities, Net ​ — ​ — ​ — ​ — ​ 1,330,815 ​ (55,524) (6) 1,275,291 Notes Payable, Net of Current Portion ​ 62,618,711 ​ — ​ — ​ 62,618,711 ​ 44,817,436 ​ — ​ 44,817,436 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TOTAL LIABILITIES ​ 131,230,734 ​ — ​ (1,736,782) ​ 129,493,952 ​ 107,209,433 ​ (1,563,208) ​ 105,646,225 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ MEZZANINE NON-CONTROLLING INTEREST: ​ ​ ​ ​ ​ ​ ​ GH Group, Inc. Preferred Series B Shares ( no par value, 55,000 shares authorized, 49,969 and nil shares issued and outstanding as of December 31, 2022 and December 31, 2021, respectively) ​ 51,774,193 ​ — ​ — ​ 51,774,193 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ GH Group, Inc. Preferred Series C Shares ( no par value, 5,000 shares authorized, 4,700 and nil shares issued and outstanding as of December 31, 2022 and December 31, 2021, respectively) ​ 4,759,925 ​ — ​ — ​ 4,759,925 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ SHAREHOLDERS’ EQUITY: ​ — ​ — ​ — ​ ​ ​ ​ Multiple Voting Shares (No par value, unlimited shares authorized, 4,754,979 shares issued and outstanding as of December 31, 2022 and December 31, 2021) ​ — ​ — ​ — ​ — ​ — ​ ​ Subordinate Voting Shares ( No par value, unlimited shares authorized, 55,653,855 and 38,563,405 shares issued and outstanding as of December 31, 2022 and December 31, 2021, respectively) ​ — ​ — ​ — ​ — ​ — ​ ​ Exchangeable Shares ( No par value, unlimited shares authorized, 12,566,550 and 18,256,784 shares issued and outstanding as of December 31, 2022 and December 31, 2021, respectively) ​ — ​ — ​ — ​ — ​ — ​ ​ Additional Paid-In Capital ​ 261,527,245 ​ — ​ — ​ 261,527,245 ​ 241,896,900 ​ — ​ 241,896,900 Accumulated Deficit ​ (96,362,182) ​ — ​ 3,696,951 ​ (92,665,231) ​ (60,827,290) ​ 1,065,080 ​ (59,762,210) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Shareholders’ Equity Attributable to the Company ​ 165,165,063 ​ — ​ 3,696,951 ​ 168,862,014 ​ 181,069,610 ​ 1,065,080 ​ 182,134,690 Non-Controlling Interest ​ (4,261,516) ​ — ​ — ​ (4,261,516) ​ (197,774) ​ — ​ (197,774) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TOTAL SHAREHOLDERS’ EQUITY ​ 217,437,665 ​ — ​ 3,696,951 ​ 221,134,616 ​ 180,871,836 ​ 1,065,080 ​ 181,936,916 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY ​ $ 348,668,399 ​ $ — ​ $ 1,960,169 ​ $ 350,628,568 ​ $ 288,081,269 ​ $ (498,128) ​ $ 287,583,141 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended December 31, 2022 ​ For the Year Ended December 31, 2021 ​ ​ Previously Reported ​ Adjustment As Corrected ​ Previously Reported ​ Adjustment As Corrected Revenues, Net $ 90,891,087 $ (6,017,095) (2)(3)(5) $ 84,873,992 $ 69,446,852 $ (6,254,346) (2)(3) $ 63,192,506 Cost of Goods Sold (Exclusive of Depreciation and Amortization Shown Separately Below) ​ 69,352,692 ​ (5,190,673) (2)(3)(4)(5) ​ 64,162,019 ​ 53,427,461 ​ (6,034,062) (2)(3) ​ 47,393,399 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross Profit ​ 21,538,395 ​ (826,422) ​ 20,711,973 ​ 16,019,391 ​ (220,284) ​ 15,799,107 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Expenses: ​ ​ ​ ​ ​ ​ General and Administrative ​ 45,756,572 ​ (182,207) (4) ​ 45,574,365 ​ 33,780,783 ​ — ​ 33,780,783 Sales and Marketing ​ 3,427,338 ​ — ​ 3,427,338 ​ 3,530,529 ​ — ​ 3,530,529 Professional Fees ​ 9,951,482 ​ — ​ 9,951,482 ​ 9,078,289 ​ — ​ 9,078,289 Depreciation and Amortization ​ 12,301,466 ​ — ​ 12,301,466 ​ 4,767,396 ​ — ​ 4,767,396 Impairment Expense - Investments ​ ​ — ​ ​ — ​ ​ — ​ ​ 817,875 ​ ​ — ​ ​ 817,875 Impairment Expense - Goodwill ​ — ​ 5,850,772 (4) ​ 5,850,772 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Operating Expenses ​ 71,436,858 ​ 5,668,565 ​ ​ 77,105,423 ​ 51,974,872 ​ — ​ 51,974,872 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loss from Operations ​ (49,898,463) ​ (6,494,987) ​ (56,393,450) ​ (35,955,481) ​ (220,284) ​ (36,175,765) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other Expense (Income): ​ ​ ​ ​ ​ ​ Interest Expense ​ 7,608,490 ​ — ​ 7,608,490 ​ 2,736,875 ​ — ​ 2,736,875 Interest Income ​ (56,468) ​ — ​ (56,468) ​ (64,837) ​ — ​ (64,837) Loss on Equity Method Investments ​ 2,006,639 ​ — ​ 2,006,639 ​ 1,089,047 ​ — ​ 1,089,047 Loss (Gain) on Change in Fair Value of Derivative Liabilities ​ 29,863 ​ — ​ 29,863 ​ (825,000) ​ — ​ (825,000) (Gain) on Change in Fair Value of Contingent Liabilities and Shares Payable ​ (28,868,949) ​ — ​ (28,868,949) ​ (4,031,634) ​ — ​ (4,031,634) Loss on Disposition of Subsidiary ​ — ​ — ​ — ​ 6,090,337 ​ — ​ 6,090,337 Loss on Extinguishment of Debt ​ 489,647 ​ — ​ 489,647 ​ — ​ — ​ — Other (Income) Expense, Net ​ (252,822) ​ — ​ (252,822) ​ 117,216 ​ — ​ 117,216 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Other (Income) Expense, Net ​ (19,043,600) ​ — ​ (19,043,600) ​ 5,112,004 ​ — ​ 5,112,004 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loss from Operations Before Provision for Income Tax Expense ​ (30,854,863) ​ (6,494,987) ​ (37,349,850) ​ (41,067,485) ​ (220,284) ​ (41,287,769) Provision for Income Tax Expense ​ 4,741,704 ​ (9,126,858) (6) ​ (4,385,154) ​ 3,298,101 ​ (1,285,364) (6) ​ 2,012,737 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net Loss ​ (35,596,567) ​ 2,631,871 ​ (32,964,696) ​ (44,365,586) ​ 1,065,080 ​ (43,300,506) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net Loss Attributable to Non-Controlling Interest ​ (61,675) ​ — ​ (61,675) ​ (197,774) ​ — ​ (197,774) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net Loss Attributable to the Company ​ $ (35,534,892) ​ $ 2,631,871 ​ $ (32,903,021) ​ $ (44,167,812) ​ $ 1,065,080 ​ $ (43,102,732) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loss Per Share - Basic and Diluted ​ $ (0.87) ​ ​ ​ ​ $ (0.83) ​ $ (1.14) ​ ​ $ (1.11) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted-Average Shares Outstanding - Basic and Diluted ​ 64,182,436 ​ ​ ​ ​ 64,182,436 ​ 40,280,639 ​ ​ 40,280,639 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended December 31, 2022 ​ For the Year Ended December 31, 2021 ​ ​ Previously Reported ​ Reclassifications ​ Adjustment ​ As Corrected ​ Previously Reported ​ Reclassifications ​ Adjustment ​ As Corrected CASH FLOWS FROM OPERATING ACTIVITIES: ​ ​ ​ ​ ​ ​ ​ ​ Net Loss ​ $ (35,596,567) ​ $ — ​ $ 2,631,871 ​ $ (32,964,696) ​ $ (44,365,586) ​ $ — ​ $ 1,065,080 ​ $ (43,300,506) Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities: ​ ​ ​ ​ ​ ​ ​ ​ Deferred Tax (Benefit) ​ (2,620,697) ​ — ​ (8,917,398) (6) (11,538,095) ​ (89,768) ​ — ​ (55,525) (6) (145,293) Bad Debt Expense ​ 969,501 ​ — ​ (182,202) (4) 787,299 ​ 3,286,494 ​ — ​ — ​ 3,286,494 Interest Capitalized to Notes Payable ​ — ​ — ​ — ​ — ​ 1,427,522 ​ — ​ — ​ 1,427,522 Interest Income Capitalized to Principal Balance ​ — ​ — ​ — ​ — ​ (64,085) ​ — ​ — ​ (64,085) Depreciation and Amortization ​ 12,301,466 ​ — ​ — ​ 12,301,466 ​ 4,767,396 ​ — ​ — ​ 4,767,396 Loss on Equity Method Investments ​ 2,006,639 ​ — ​ — ​ 2,006,639 ​ 1,089,047 ​ — ​ — ​ 1,089,047 Impairment Expense - Investments ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ 817,875 ​ ​ — ​ ​ — ​ ​ 817,875 Impairment Expense - Goodwill ​ — ​ — ​ 5,850,772 (4) 5,850,772 ​ — ​ — ​ — ​ — Loss on Disposition of Subsidiary ​ — ​ — ​ — ​ — ​ 6,090,337 ​ — ​ — ​ 6,090,337 Loss on Extinguishment of Debt ​ 489,647 ​ — ​ — ​ 489,647 ​ — ​ — ​ — ​ — Non-Cash Operating Lease Costs ​ 32,657 ​ 812,338 (1) — ​ 844,995 ​ 18,523 ​ 712,358 (1) — ​ 730,881 Accretion of Debt Discount and Loan Origination Fees ​ 1,521,638 ​ — ​ — ​ 1,521,638 ​ 953,549 ​ — ​ — ​ 953,549 (Gain) Loss on Change in Fair Value of Derivative Liabilities ​ 29,863 ​ — ​ — ​ 29,863 ​ (825,000) ​ — ​ — ​ (825,000) (Gain) on Change in Fair Value of Contingent Liabilities and Shares Payable ​ (28,868,949) ​ — ​ — ​ (28,868,949) ​ (4,031,634) ​ — ​ — ​ (4,031,634) Share-Based Compensation ​ 12,755,681 ​ — ​ — ​ 12,755,681 ​ 8,709,913 ​ — ​ — ​ 8,709,913 Changes in Operating Assets and Liabilities: ​ — ​ — ​ ​ ​ ​ ​ ​ Accounts Receivable ​ (2,013,793) ​ — ​ 434,801 (2)(4) (1,578,992) ​ 2,182,335 ​ — ​ 429,397 (2) 2,611,732 Prepaid Expenses and Other Current Assets ​ (2,157,037) ​ 590,983 (1) — ​ (1,566,054) ​ (2,915,401) ​ — ​ — ​ (2,915,401) Inventory ​ (1,536,213) ​ 450,682 (1) 411,256 (2)(4)(5) (674,275) ​ 612,989 ​ — ​ 68,731 (2) 681,720 Other Assets ​ (1,243,174) ​ (1,041,665) (1) (2) ​ (2,284,841) ​ (1,881,146) ​ — ​ — ​ (1,881,146) Accounts Payable and Accrued Liabilities ​ 559,501 ​ 20,215 (1) (106,643) (2) 473,073 ​ 3,242,190 ​ — ​ (277,845) (2) 2,964,345 Interest Payments on Finance Leases ​ (14,577) ​ — ​ — ​ (14,577) ​ — ​ — ​ — ​ — Income Taxes Payable ​ 712,507 ​ — ​ 1,281,036 (6) 1,993,543 ​ 89,514 ​ — ​ (1,229,839) (6) (1,140,325) Operating Lease Liabilities ​ — ​ (812,338) (1) — ​ (812,338) ​ — ​ (712,358) (1) — ​ (712,358) Other Non-Current Liabilities ​ 1,867,139 ​ — ​ (1,403,491) (6) 463,648 ​ 599,687 ​ — ​ 1 ​ 599,688 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET CASH USED IN OPERATING ACTIVITIES ​ (40,804,768) ​ 20,215 ​ — ​ (40,784,553) ​ (20,285,249) ​ — ​ — ​ (20,285,249) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ CASH FLOWS FROM INVESTING ACTIVITIES: ​ ​ ​ ​ ​ ​ ​ ​ Purchases of Property and Equipment ​ (27,765,732) ​ — ​ — ​ (27,765,732) ​ (108,495,825) ​ — ​ — ​ (108,495,825) Issuance of Note Receivable ​ (6,717,100) ​ — ​ — ​ (6,717,100) ​ (2,274,167) ​ — ​ — ​ (2,274,167) Contributions to Equity Method Investments ​ (513,343) ​ — ​ — ​ (513,343) ​ (787,502) ​ — ​ — ​ (787,502) Distributions Received from Equity Method Investments ​ 3,001,871 ​ — ​ — ​ 3,001,871 ​ 340,780 ​ — ​ — ​ 340,780 Cash Acquired in Business Acquisition, Net of Cash Paid ​ 2,793,631 ​ — ​ — ​ 2,793,631 ​ (284,028) ​ — ​ — ​ (284,028) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET CASH USED IN INVESTING ACTIVITIES ​ (29,200,673) ​ — ​ — ​ (29,200,673) ​ (111,500,742) ​ — ​ — ​ (111,500,742) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ CASH FLOWS FROM FINANCING ACTIVITIES: ​ ​ ​ ​ ​ ​ ​ ​ Proceeds from the Issuance of Notes Payable, Third Parties and Related Parties ​ 9,421,000 ​ — ​ — ​ 9,421,000 ​ 58,209,714 ​ — ​ — ​ 58,209,714 Proceeds from the Issuance of Preferred Shares ​ 31,957,950 ​ — ​ — ​ 31,957,950 ​ — ​ — ​ — ​ — Payment on Finance Lease ​ — ​ (20,215) (1) — ​ (20,215) ​ — ​ — ​ — ​ — Redemption of Preferred Shares ​ (772,718) ​ — ​ — ​ (772,718) ​ — ​ — ​ — ​ — Payments on Notes Payable, Third Parties and Related Parties ​ (9,887,672) ​ — ​ — ​ (9,887,672) ​ (954,092) ​ — ​ — ​ (954,092) Cash Received Upon Issuance of Equity ​ 303,694 ​ — ​ — ​ 303,694 ​ 125,859,372 ​ — ​ — ​ 125,859,372 Contributions ​ 3,060,000 ​ — ​ — ​ 3,060,000 ​ — ​ — ​ — ​ — Distributions to Preferred Shareholders ​ (4,000,142) ​ — ​ — ​ (4,000,142) ​ (1,797,423) ​ — ​ — ​ (1,797,423) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET CASH PROVIDED BY FINANCING ACTIVITIES ​ 30,082,112 ​ (20,215) ​ — ​ 30,061,897 ​ 181,317,571 ​ — ​ — ​ 181,317,571 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET (DECREASE) INCREASE IN CASH, RESTRICTED CASH AND CASH EQUIVALENTS ​ (39,923,329) ​ — ​ — ​ (39,923,329) ​ 49,531,580 ​ — ​ — ​ 49,531,580 Cash, Restricted Cash and Cash Equivalents, Beginning of Year ​ 54,066,831 ​ — ​ — ​ 54,066,831 ​ 4,535,251 ​ — ​ — ​ 4,535,251 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ CASH, RESTRICTED CASH AND CASH EQUIVALENTS, END OF YEAR ​ $ 14,143,502 ​ $ — ​ $ — ​ $ 14,143,502 ​ $ 54,066,831 ​ $ — ​ $ — ​ $ 54,066,831 ​

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2022
INVENTORY
Schedule of inventory	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Raw Materials $ 2,761,602 $ 1,325,590 Work-in-Process ​ ​ 3,977,761 ​ ​ 2,777,245 Finished Goods ​ ​ 4,210,708 ​ ​ 2,424,736 Total Inventory ​ $ 10,950,071 ​ $ 6,527,571 ​

INVESTMENTS (Tables)

INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
INVESTMENTS
Schedule of fair value of the equity method investment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ N.R.O ​ ​ ​ ​ ​ 5042 Real ​ ​ ​ ​ ​ ​ LOB Group, ​ Management, ​ SoCal Hemp ​ ICANN, ​ 5042 Venice, ​ Estate Investment, ​ Lompoc TIC, ​ ​ ​ ​ ​ Inc. ​ LLC ​ JV, LLC ​ LLC ​ LLC ​ LLC ​ LLC ​ TOTAL Fair Value as of December 31, 2020 ​ $ 2,809,412 ​ $ 2,336,713 ​ $ 1,058,778 ​ $ 2,045,309 ​ $ 2,222,695 ​ $ — ​ $ 228,961 ​ $ 10,701,868 Additions ​ — ​ — ​ 701,254 ​ — ​ — ​ — ​ 86,248 ​ 787,502 Distribution ​ — ​ — ​ — ​ — ​ (243,880) ​ — ​ (96,900) ​ (340,780) Reclass of Investment for Acquisition ​ — ​ — ​ — ​ (2,045,309) ​ — ​ — ​ — ​ (2,045,309) Impairment Expense ​ ​ — ​ ​ — ​ ​ (817,875) ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ (817,875) (Loss) Gain on Equity Method Investments ​ (48,271) ​ (317,764) ​ (942,157) ​ — ​ 242,705 ​ — ​ (23,560) ​ (1,089,047) Fair Value as of December 31, 2021 ​ $ 2,761,141 ​ $ 2,018,949 ​ $ — ​ $ — ​ $ 2,221,520 ​ $ — ​ $ 194,749 ​ $ 7,196,359 Additions ​ — ​ 300,000 ​ 213,000 ​ — ​ 343 ​ 2,445,000 ​ — ​ 2,958,343 Distributions ​ — ​ — ​ — ​ — ​ (3,001,871) ​ — ​ — ​ (3,001,871) Acquisition of Equity Method Investment ​ — ​ (900,000) ​ — ​ — ​ — ​ — ​ — ​ (900,000) (Loss) Gain on Equity Method Investments ​ (457,671) ​ (1,418,949) ​ (213,000) ​ — ​ 780,008 ​ (665,401) ​ (31,626) ​ (2,006,639) Fair Value as of December 31, 2022 ​ $ 2,303,470 ​ $ — ​ $ — ​ $ — ​ $ — ​ $ 1,779,599 ​ $ 163,123 ​ $ 4,246,192

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
PROPERTY, PLANT AND EQUIPMENT
Schedule of property, plant and equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 ​ ​ ​ ​ ​ ​ ​ Land ​ $ 70,888,383 ​ $ 70,782,068 Buildings ​ 140,042,534 ​ 108,024,254 Furniture and Fixtures ​ 471,696 ​ 316,395 Leasehold Improvements ​ 10,927,265 ​ 8,412,489 Equipment and Software ​ 8,050,827 ​ 5,712,519 Construction in Progress ​ 6,447,286 ​ 11,867,167 ​ ​ ​ ​ ​ ​ ​ Total Property, Plant and Equipment ​ 236,827,991 ​ 205,114,892 Less Accumulated Depreciation and Amortization ​ (20,397,067) ​ (9,316,368) Property, Plant and Equipment, Net ​ $ 216,430,924 ​ $ 195,798,524
Schedule of total consideration paid in an asset acquisition	​ ​ ​ ​ ​ Cash Payments $ 93,000,000 Survey and Other Fees ​ 262,875 Shares Issued for the Purchase of Real Property ​ 29,250,000 Fair Value of Contingent Consideration ​ 14,973,000 Fair Value of Earnout Payments ​ 19,847,000 Total Consideration in the Camarillo Transaction ​ $ 157,332,875 ​

DISPOSITION OF SUBSIDIARY (Tabl

DISPOSITION OF SUBSIDIARY (Tables)	12 Months Ended
	Dec. 31, 2022
DISPOSITION OF SUBSIDIARY
Summary of net assets of the subsidiary disposed of	​ ​ ​ ​ ​ ASSETS: ​ ​ Accounts Receivable, Net ​ $ 21,067 Prepaid Expenses and Other Current Assets ​ 430,654 Operating Lease Right-of-Use Assets, Net ​ 976,417 Property, Plant and Equipment, Net ​ 310,501 Intangible Assets, Net ​ 3,727,500 Goodwill ​ 2,095,918 Other Assets ​ 95,419 TOTAL ASSETS ​ $ 7,657,476 LIABILITIES: ​ ​ ​ ​ ​ Accounts Payable and Accrued Liabilities ​ $ 473,500 Operating Lease Liabilities ​ 1,051,588 Notes Payable ​ 42,051 TOTAL LIABILITIES ​ $ 1,567,139 NET ASSETS DISPOSED ​ $ 6,090,337 ​

BUSINESS ACQUISITIONS (Tables)

BUSINESS ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2022
BUSINESS ACQUISITIONS
Summary of business acquisitions	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 Acquisitions ​ 2021 Acquisition ​ ​ ​ ​ ​ ​ ​ Natural ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Plus Products ​ The Pottery, ​ Healing ​ NHC Lemoore, ​ NHC-MB, ​ ​ ​ ​ ​ ​ ​ Holding Inc. Inc. Center, LLC LLC LLC Total iCANN, LLC Closing Date: ​ April 28, 2022 ​ July 28, 2022 ​ September 6, 2022 ​ September 6, 2022 ​ September 14, 2022 ​ ​ January 1, 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Consideration ​ ​ ​ ​ ​ ​ ​ Convertible Debenture Notes ​ $ 16,257,104 ​ $ — ​ $ — ​ $ — ​ $ — ​ $ 16,257,104 $ — Restricted Stock Units Issued ​ 188,122 ​ — ​ — ​ — ​ — ​ 188,122 — Derivative Asset ​ (251,020) ​ — ​ — ​ — ​ — ​ (251,020) — Contingent Restricted Stock Units ​ 5,460,000 ​ — ​ — ​ — ​ — ​ 5,460,000 — Fair Value of Equity Issued ​ 9,707,414 ​ 1,100,000 ​ 5,938,298 ​ 3,272,515 ​ 5,248,569 ​ 25,266,796 3,380,278 Shares Payable ​ — ​ — ​ 2,262,000 ​ 1,274,000 ​ 1,933,000 ​ 5,469,000 — Fair Value of Remaining 50% equity interest ​ — ​ 900,000 ​ — ​ — ​ — ​ 900,000 — Cash Payment ​ — ​ — ​ 590,795 ​ 1,642,522 ​ 305,427 ​ 2,538,744 442,956 Loan Forgiveness ​ — ​ — ​ 1,711,257 ​ 3,750,000 ​ — ​ 5,461,257 — Equity Investment Converted ​ — ​ — ​ — ​ — ​ — ​ — 2,045,309 Assumption of IRS Debt ​ — ​ — ​ 6,753,499 ​ — ​ — ​ 6,753,499 — Total Consideration ​ $ 31,361,620 ​ $ 2,000,000 ​ $ 17,255,849 ​ $ 9,939,037 ​ $ 7,486,996 ​ $ 68,043,502 $ 5,868,543 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net Assets Acquired (Liabilities Assumed) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current Assets (3) ​ $ 6,095,273 ​ $ 382,436 ​ $ 4,146,644 ​ $ 147,259 ​ $ 468,585 ​ $ 11,240,197 $ 562,221 Operating Right-of-Use Asset ​ 294,159 ​ 3,671,969 ​ 992,717 ​ 991,606 ​ 772,647 ​ 6,723,098 1,160,730 Property, Plant and Equipment ​ 789,779 ​ 37,201 ​ 273,679 ​ 1,788,166 ​ — ​ 2,888,825 692,645 Non-Current Assets ​ 93,662 ​ 3,500 ​ — ​ — ​ — ​ 97,162 — Current Liabilities Assumed ​ (1,157,112) ​ (2,854,242) ​ (2,496,552) ​ (706,487) ​ (655,334) ​ (7,869,727) (922,745) Lease Liabilities ​ ​ (294,159) ​ ​ (3,671,969) ​ ​ (832,060) ​ ​ (833,989) ​ ​ (652,654) ​ ​ (6,284,831) ​ ​ (1,113,584) Deferred Tax Liabilities, Net ​ ​ (2,154,737) ​ ​ (971,031) ​ ​ (3,665,852) ​ ​ (363,787) ​ ​ (1,595,065) ​ ​ (8,750,472) ​ ​ (209,466) Intangible Assets: ​ ​ ​ ​ ​ ​ ​ ​ Intellectual Property ​ 5,100,000 ​ 400,000 ​ 1,100,000 ​ 300,000 ​ 600,000 ​ 7,500,000 600,000 Customer Relationship ​ 2,600,000 ​ — ​ — ​ — ​ — ​ 2,600,000 — Cannabis License ​ — ​ 3,070,000 ​ 12,000,000 ​ 1,000,000 ​ 5,100,000 ​ 21,170,000 2,900,000 Total Intangible Assets ​ 7,700,000 ​ 3,470,000 ​ 13,100,000 ​ 1,300,000 ​ 5,700,000 ​ 31,270,000 3,500,000 Total Identifiable Net Assets Acquired (Net Liabilities Assumed) ​ 11,366,865 ​ 67,864 ​ 11,518,576 ​ 2,322,768 ​ 4,038,179 ​ 29,314,252 3,669,801 Goodwill (1) ​ 19,994,755 ​ 1,932,136 ​ 5,737,273 ​ 7,616,269 ​ 3,448,817 ​ 38,729,250 2,198,742 Total Net Assets Acquired ​ $ 31,361,620 ​ $ 2,000,000 ​ $ 17,255,849 ​ $ 9,939,037 ​ $ 7,486,996 ​ $ 68,043,502 $ 5,868,543 Revenues from Acquisition ​ $ 4,877,839 ​ $ 1,070,380 ​ $ 3,468,548 ​ $ 1,231,088 ​ $ 1,912,771 ​ $ 12,560,626 $ 6,819,012 Net Income (Loss) from Acquisition ​ $ 258,022 ​ $ (457,593) ​ $ 956,096 ​ $ (128,685) ​ $ 465,470 ​ $ 1,093,310 $ 60,834 Pro Forma Revenues (2) ​ $ 3,911,580 ​ $ 2,110,084 ​ $ 8,158,053 ​ $ 3,889,361 ​ $ 4,647,797 ​ $ 22,716,875 n/a Pro Forma Net Income (Loss) (2) ​ $ 1,067,848 ​ $ (1,287,036) ​ $ 551,711 ​ $ (231,069) ​ $ 289,561 ​ $ 391,015 ​ ​ n/a (1) Goodwill arising from acquisitions represent expected synergies, future income and growth, and other intangibles that do not qualify for separate recognition. Generally, goodwill related to dispensaries acquired within a state adds to the footprint of the Company’s dispensaries within the state, giving the Company’s customers more access to the Company’s branded stores. Goodwill related to cultivation and wholesale acquisitions provide for lower costs and synergies of the Company’s growing and wholesale distribution methods which allow for overall lower costs. (2) If the 2022 acquisitions had been completed on January 1, 2022, the Company estimates it would have recorded changes in revenues and changes in net (losses) income shown in the pro forma amounts noted above. As the 2021 acquisition was completed on January 1, 2021, no pro forma information is required.

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
INTANGIBLE ASSETS
Summary of intangible assets	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Definite Lived Intangible Assets ​ ​ Customer Relationships ​ $ 2,600,000 ​ $ — Intellectual Property ​ ​ 8,290,000 ​ ​ 790,000 ​ ​ ​ ​ ​ ​ ​ Total Definite Lived Intangible Assets ​ 10,890,000 ​ 790,000 Less Accumulated Amortization ​ (1,186,665) ​ (208,667) Definite Lived Intangible Assets, Net ​ 9,703,335 ​ 581,333 Indefinite Lived Intangible Assets ​ ​ Dispensary Licenses ​ 26,218,500 ​ 5,048,500 Total Indefinite Lived Intangible Assets ​ 26,218,500 ​ 5,048,500 Total Intangible Assets, Net ​ $ 35,921,835 ​ $ 5,629,833
Summary of expected future amortization expense of intangible assets	​ ​ ​ ​ ​ December 31: ​ ​ 2023 ​ ​ 1,668,000 2024 ​ 1,655,333 2025 ​ 1,630,000 2026 ​ 1,510,000 2027 ​ ​ 1,030,002 Thereafter ​ ​ 2,210,000 Total Future Amortization Expense ​ $ 9,703,335 ​

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2022
GOODWILL.
Schedule of activities for goodwill	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Balance at Beginning of Year ​ $ 4,918,823 ​ $ 4,815,999 Acqusitions During the Year ​ 38,729,250 ​ 2,198,742 Disposal of Subsidiary ​ — ​ (2,095,918) Impairments During the Year ​ (5,850,772) ​ — Balance at End of Year ​ $ 37,797,301 ​ $ 4,918,823

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES.
Schedule of accounts payable and accrued liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 ​ ​ ​ ​ ​ ​ ​ Accounts Payable ​ $ 6,005,745 ​ $ 4,342,622 Accrued Liabilities ​ 12,603,940 ​ 2,567,142 Accrued Payroll and Related Liabilities ​ 2,089,259 ​ 1,707,744 Sales Tax and Cannabis Taxes ​ 1,270,572 ​ 1,319,652 Total Accounts Payable and Accrued Liabilities ​ $ 21,969,516 ​ $ 9,937,160

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
DERIVATIVE LIABILITIES
Schedule of weighted average upon conversion	​ ​ ​ ​ ​ ​ ​ 2021* ​ ​ ​ ​ ​ Weighted-Average Risk Free Annual Rate ​ 0.25 % Weighted-Average Average Probability at Maturity ​ 0.00 % Weighted-Average Average Probability Before Maturity ​ 100.00 % Weighted-Average Average Probability at Change of Control ​ 0.00 % Weighted-Average Expected Annual Dividend Yield ​ 0.0 % Weighted-Average Expected Stock Price Volatility ​ 0.0 % Weighted-Average Expected Life in Years ​ — * Represents inputs immediately prior to the conversion on June 29, 2021 ​
Schedule of Derivative Liabilities based on change in fair value	​ ​ ​ ​ ​ ​ 2021 Balance at Beginning of Year ​ $ 7,365,000 ​ ​ ​ ​ Derivative Liability Incurred Upon Issuance of Convertible Debt ​ 182,000 Change in Fair Value ​ (825,000) Reclassified to Equity Upon Conversion of Debt ​ (6,722,000) Balance at End of Year ​ $ —

CONTINGENT SHARES AND EARNOUT_2

CONTINGENT SHARES AND EARNOUT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
CONTINGENT SHARES AND EARNOUT LIABILITIES
Schedule of Contingent Shares	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 ​ Balance at Beginning of Year ​ $ 38,428,700 ​ $ — ​ Contingent Shares Issued Upon Closing of Business Combination ​ ​ 5,460,000 (iv) 7,640,334 (i) Contingent Earnout Issued for Option Right ​ ​ — ​ 19,847,000 (ii) Contingent Shares Issued for Option Right ​ ​ — ​ 14,973,000 (iii) Change in Fair Value of Contingent Liabilities ​ ​ (29,232,034) ​ (4,031,634) ​ Balance at End of Year ​ $ 14,656,666 ​ $ 38,428,700 ​

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
LEASES
Summary of lease cost and other disclosure	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 ​ ​ ​ ​ ​ ​ ​ Finance Lease Cost: ​ ​ ​ ​ ​ ​ Amortization of Finance Lease Right-of-Use Assets ​ $ 15,051 ​ $ — Interest on Lease Liabilities ​ ​ 14,577 ​ ​ — Operating Lease Cost ​ ​ 1,479,305 ​ ​ 730,881 Short-Term Lease Costs ​ 933,424 ​ 669,003 Total Lease Expenses ​ $ 2,442,357 ​ $ 1,399,884
Summary of future minimum financial lease payments under non-cancelable financial lease	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Leases ​ Finance Leases ​ ​ ​ December 31: Third Parties Related Parties Third Parties Total 2023 ​ $ 1,371,629 ​ $ 919,231 ​ $ 118,069 ​ $ 2,408,929 2024 ​ 1,399,456 ​ 931,720 ​ ​ 118,069 ​ 2,449,245 2025 ​ 1,399,104 ​ 874,271 ​ ​ 148,656 ​ 2,422,031 2026 ​ 1,372,745 ​ 890,899 ​ ​ — ​ 2,263,644 2027 ​ 1,126,862 ​ 908,026 ​ ​ — ​ 2,034,888 Thereafter ​ 2,138,205 ​ 3,166,607 ​ ​ — ​ 5,304,812 Total Future Minimum Lease Payments ​ 8,808,001 ​ 7,690,754 ​ ​ 384,794 ​ 16,883,549 Less Imputed Interest ​ (2,792,842) ​ (2,768,710) ​ ​ (103,987) ​ (5,665,539) Present Value of Lease Liability ​ 6,015,159 ​ 4,922,044 ​ ​ 280,807 ​ 11,218,010 Less Current Portion of Lease Liability ​ (710,793) ​ (367,178) ​ ​ (66,790) ​ (1,144,761) Present Value of Lease Liability, Net of Current Portion ​ $ 5,304,366 ​ $ 4,554,866 ​ $ 214,017 ​ $ 10,073,249
Schedule of lease measurement of lease liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Cash Paid for Amounts Included in the Measurement of Lease Liabilities: ​ ​ ​ Operating Cash Flows from Finance Leases ​ $ 9,802 ​ $ — ​ Operating Cash Flows from Operating Leases ​ $ 1,446,649 ​ $ 712,358 ​ Financing Cash Flows from Finance Leases ​ $ 20,215 ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-Cash Additions to Right-of-Use Assets and Lease Liabilities: ​ ​ ​ Recognition of Right-of-Use Assets for Finance Leases ​ $ 301,022 ​ $ — ​ Recognition of Right-of-Use Assets for Operating Leases ​ $ 8,614,907 ​ $ 1,419,650 ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted-Average Remaining Lease Term (Years) - Finance Leases ​ ​ 3.00 ​ ​ — ​ Weighted-Average Remaining Lease Term (Years) - Operating Leases ​ ​ 7.00 ​ ​ 8.00 ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted-Average Discount Rate - Finance Leases ​ ​ 20.40 % ​ — ​ Weighted-Average Discount Rate - Operating Leases ​ ​ 12.02 % ​ 17.00 %

NOTES PAYABLE AND CONVERTIBLE_2

NOTES PAYABLE AND CONVERTIBLE DEBENTURES (Tables)	12 Months Ended
	Dec. 31, 2022
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Summary of notes payable	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Term loan payable maturing in November 30, 2026, bearing interest at 10.00 percent per annum ​ $ 50,000,000 ​ $ 50,000,000 Convertible Debentures ​ ​ 16,006,084 ​ ​ — Other ​ ​ 442,222 ​ ​ 238,835 Total Notes Payable ​ 66,448,306 ​ 50,238,835 Less Unamortized Debt Issuance Costs and Loan Origination Fees ​ (3,789,358) ​ (5,383,413) Net Amount ​ $ 62,658,948 ​ $ 44,855,422 Less Current Portion of Notes Payable ​ (40,237) ​ (37,986) Notes Payable, Net of Current Portion ​ $ 62,618,711 ​ $ 44,817,436
Schedule of maturities of notes payable	​ ​ ​ ​ ​ ​ Principal December 31: ​ Payments 2023 ​ $ 668,955 2024 ​ 7,546,530 2025 ​ 7,549,256 2026 ​ 34,427,142 2027 ​ 16,256,423 Thereafter ​ — Total Future Minimum Principal Payments ​ $ 66,448,306 ​

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2022
SHAREHOLDERS' EQUITY
Schedule of aggregate balances of the VIE	​ ​ ​ ​ ​ ​ 2022 ​ ​ ​ ​ Current Assets ​ $ 111,686 Non-Current Assets ​ $ 2,357,957 Total Assets ​ $ 2,469,643 ​ ​ ​ ​ Non-Current Liabilities ​ $ 241,373 Total Liabilities ​ $ 241,373 ​ ​ ​ ​ Revenues, Net ​ $ 139,500 Net Income Attributable to Non-Controlling Interest ​ $ 56,997 ​

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2022
SHARE-BASED COMPENSATION
Schedule of reconciliation of the beginning and ending balance of stock options outstanding	​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ Number of Stock ​ Average Exercise ​ ​ Options ​ Price Balance as of December 31, 2020 48,403,624 ​ $ 0.23 Granted Prior to Business Combination 12,182,545 ​ $ 0.30 Forfeited Prior to Business Combination (296,350) ​ $ 0.24 Exercised Prior to Business Combination (4,921,707) ​ $ 0.26 Exchanged for Subordinate Shares At Business Combination (19,320,935) ​ $ 0.26 Converted to RSU’s At Business Combination (14,886,359) ​ $ 0.26 Effect on Conversion related to the Business Combination (19,108,791) ​ $ 0.28 Granted After Business Combination 108,695 ​ $ 4.60 Forfeited After Business Combination (72,938) ​ $ 2.36 Balance as of December 31, 2021 2,087,784 ​ $ 2.78 Exercised ​ (227,116) ​ $ 2.30 Forfeited ​ (407,781) ​ $ 2.82 Balance as of December 31, 2022 1,452,887 ​ $ 2.84
Summary of the stock options that remain outstanding	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Exercise ​ Stock Options Security Issuable ​ Price ​ Expiration Date ​ Outstanding Equity Shares ​ $ 2.26 October 2024 629,641 Equity Shares ​ $ 3.08 April 2025 115,917 Equity Shares ​ $ 3.08 January 2026 598,634 Equity Shares ​ $ 4.60 October 2026 108,695 ​ ​ ​ ​ ​ ​ 1,452,887
Schedule of the assumptions to determine the fair value of stock options granted with a fixed exercise price	​ ​ ​ ​ ​ ​ 2021 Weighted-Average Risk-Free Annual Interest Rate 0.29 % Weighted-Average Expected Annual Dividend Yield 0.0 % Weighted-Average Expected Stock Price Volatility 84.6 % Weighted-Average Expected Life in Years 4.00 ​ Weighted-Average Estimated Forfeiture Rate 0.0 %
Reconciliation of the beginning and ending balance of restricted stock units outstanding	​ ​ ​ ​ ​ ​ Number of ​ ​ Units Balance as of December 31, 2020 — ​ ​ ​ Granted 2,591,584 Exchanged and Converted from Options 1,076,499 Forfeited ​ (437,135) ​ ​ ​ Balance as of December 31, 2021 ​ 3,230,948 ​ ​ ​ Granted ​ 1,968,837 Converted ​ (2,162,265) Forfeited ​ (1,036,986) ​ ​ ​ Balance as of December 31, 2022 2,000,534
Reconciliation of the beginning and ending balance of SARs units outstanding	​ ​ ​ ​ ​ Number of ​ ​ Stock ​ ​ Appreciation ​ ​ Rights Units Balance as of December 31, 2020 — Granted 230,752 Forfeited (71,016) ​ ​ ​ Balance as of December 31, 2021 ​ 159,736 ​ ​ ​ Forfeited ​ (59,875) ​ ​ ​ Balance as of December 31, 2022 99,861
Reconciliation of the beginning and ending balance of warrants outstanding	​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ Number of ​ Average Exercise ​ Warrants Price Balance as of December 31, 2020 1,968,300 ​ $ 0.16 Exercised (1,968,300) ​ $ 0.16 Assumed from the Business Combination 28,489,500 ​ $ 11.50 Granted 6,928,578 ​ $ 10.43 Balance as of December 31, 2021 35,418,078 ​ $ 11.29 Granted ​ 11,114,937 ​ $ 5.10 Cancelled ​ (2,274,133) ​ $ 10.00 Balance as of December 31, 2022 ​ 44,258,882 ​ $ 9.80
Summary of warrants that remain outstanding	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants Warrants Security Issuable Exercise Price Expiration Date Outstanding Exercisable Equity Shares ​ $ 11.50 June 2026 30,664,500 30,664,500 Equity Shares ​ $ 10.00 June 2024 2,654,445 2,654,445 Equity Shares ​ $ 5.00 August 2027 10,939,937 10,939,937 ​ ​ ​ ​ ​ ​ 44,258,882 44,258,882
Schedule of the assumptions to determine the fair value of warrants options granted with a fixed exercise price and fair valued using level 3 inputs	​ ​ ​ ​ ​ ​ 2022 Weighted-Average Risk-Free Annual Interest Rate ​ 3.42 % Weighted-Average Expected Annual Dividend Yield ​ 0.0 % Weighted-Average Expected Stock Price Volatility ​ 103.74 % Weighted-Average Expected Life in Years ​ 5.00 ​ Weighted-Average Estimated Forfeiture Rate ​ 0.0 %

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2022
LOSS PER SHARE
Reconciliation for the calculation of basic and diluted loss per share	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Net Loss Attributable to the Company ​ $ (32,903,021) ​ $ (43,102,732) Less Dividends and Increase in Redemption Values of GH Group Preferred Shares ​ (20,250,481) ​ (1,797,423) Net Loss Attributable to the Company ​ ​ (53,153,502) ​ ​ (44,900,155) Weighted-Average Shares Outstanding - Basic and Diluted ​ ​ 64,182,436 ​ ​ 40,280,639 Loss Per Share Attributable to the Company - Basic and Diluted ​ $ (0.83) ​ $ (1.11)

PROVISION FOR INCOME TAXES AN_2

PROVISION FOR INCOME TAXES AND DEFERRED INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
PROVISION FOR INCOME TAXES AND DEFERRED INCOME TAXES
Schedule of the provision for income taxes	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Current: ​ ​ Federal ​ $ 5,549,824 ​ $ 2,229,468 State ​ 1,603,117 ​ (71,438) Total Current ​ ​ 7,152,941 ​ ​ 2,158,030 Deferred: ​ ​ Federal ​ (7,949,438) ​ (362,055) State ​ (3,588,657) ​ 216,762 Total Deferred ​ (11,538,095) ​ (145,293) Total Provision for Income Taxes ​ $ (4,385,154) ​ $ 2,012,737
Schedule of the components of deferred tax assets and liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Deferred Tax Assets: ​ ​ Allowance for Doubtful Accounts ​ $ 998,674 ​ $ 984,437 Inventory Reserve ​ 99,060 ​ 219,474 Deferred Rent ​ 13,511 ​ 18,978 Accrued Expenses ​ ​ 183,965 ​ ​ 131,916 Operating Lease Liabilities ​ ​ 1,918,288 ​ ​ 606,718 Non-qualified Stock Options ​ 863,726 ​ 863,726 Stock-based Compensation ​ ​ 3,465,882 ​ ​ — Loss on Disposal of Subsidiary ​ ​ 1,600,209 ​ ​ 1,720,979 Operating Losses ​ 39,244,750 ​ 19,527,783 Property and Euipment ​ ​ 86,553 ​ ​ — Total Deferred Tax Assets ​ ​ 48,474,618 ​ 24,074,011 Valuation Allowance ​ (36,303,097) ​ (22,588,540) Net Deferred Tax Assets ​ $ 12,171,521 ​ $ 1,485,471 ​ ​ 22. PROVISION FOR INCOME TAXES AND DEFERRED INCOME TAXES (Continued) ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Deferred Tax Liabilities: ​ ​ Contingent Consideration ​ $ — ​ $ (1,203,039) Property, Plant & Equipment and Intangibles ​ ​ (8,750,472) ​ ​ (882,277) Right-of-Use Assets ​ ​ (1,908,717) ​ ​ (598,774) State Taxes ​ ​ — ​ ​ (76,672) Total Deferred Tax Liabilities ​ (10,659,189) ​ (2,760,762) Net Deferred Tax Assets (Liabilities) ​ $ (1,512,332) ​ $ (1,275,291)
Reconciliation between the effective tax rate on income and the statutory tax rate	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Income Tax Benefit at Federal Rate ​ $ (7,804,993) ​ $ (8,670,431) State Taxes and Fees ​ 1,808,339 ​ 1,200,910 IRS Section 280E Disallowance ​ 1,624,120 ​ 1,076,911 Uncertain Tax Position ​ 463,647 ​ 420,976 Overaccrual of Prior Year Taxes ​ 123,775 ​ — Change in Valuation Allowance ​ 13,714,557 ​ 15,935,965 Change in Fair Value of Contingent Consideration ​ (7,265,518) ​ — Stock-based Compensation ​ ​ 186,107 ​ ​ — State Tax Carryforwards ​ ​ (8,230,418) ​ ​ (3,986,266) Goodwill Impairment ​ ​ 1,228,662 ​ ​ — Excess Accrual of Prior Year Taxes ​ ​ — ​ ​ (3,425,023) Other Permanent Differences ​ ​ (233,432) ​ ​ (540,305) ​ ​ ​ ​ ​ ​ ​ Reported Income Tax Expense ​ $ (4,385,154) ​ $ 2,012,737
Reconciliation of the beginning and ending amount of total unrecognized tax benefits	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Balance at Beginning of Year ​ $ 1,449,046 ​ $ 849,358 IRS Section 280E Positions Acquired ​ 888,130 ​ 178,712 IRS Section 280E Positions ​ ​ 463,647 ​ 420,976 Balance at End of Year ​ $ 2,800,823 ​ $ 1,449,046

REVENUES, NET (Tables)

REVENUES, NET (Tables)	12 Months Ended
	Dec. 31, 2022
REVENUES, NET
Summary of disaggregated revenues	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Retail ​ $ 26,730,846 ​ $ 21,734,403 Wholesale ​ 58,143,146 ​ 41,458,103 Revenues, Net ​ $ 84,873,992 ​ $ 63,192,506 ​

NATURE OF OPERATIONS (Details)

NATURE OF OPERATIONS (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) shares	Jun. 29, 2021 shares	Apr. 08, 2021 shares
Business Acquisition [Line Items]
Common share purchase warrants	44,258,882
Recapitalization Transaction Ratio	10.27078	10.27078
Accumulated deficit | $	$ 92,665,231	$ 59,762,210
Net loss from operations | $	32,903,021	43,102,732
Net cash used in operating activities | $	$ (40,784,553)	$ (20,285,249)
Mercer Park
Business Acquisition [Line Items]
Equity shares	616,156		1,008,975
Number Of Shares Contingently Issuable	6,306,095
Mercer Park | Minimum
Business Acquisition [Line Items]
Shares Issuable Volume-weighted Average Price Trigger | $ / shares	$ 13
Mercer Park | Maximum
Business Acquisition [Line Items]
Shares Issuable Volume-weighted Average Price Trigger | $ / shares	$ 15
Mercer Park | Restricted Shares
Business Acquisition [Line Items]
Number Of Shares Contingently Issuable		392,819
GH Group
Business Acquisition [Line Items]
Percentage Of Indirect Ownership				100
GH Group | MPB Acquisition
Business Acquisition [Line Items]
Equity shares issued and outstanding acquired				50,151,101
GH Group | Mercer Park
Business Acquisition [Line Items]
Common share purchase warrants				28,489,500
GH Group | Mercer Park | Restricted Shares
Business Acquisition [Line Items]
Equity shares	392,819			1,008,975
GH Group | Mercer Park | Exchangeable Shares
Business Acquisition [Line Items]
Shares Held In Escrow				731,369
GH Group | Mercer Park | Founders | Multiple Voting Shares
Business Acquisition [Line Items]
Equity shares				4,754,979

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Accounting Policies [Line Items]
Number of operating segments | segment	1
Restricted Cash	$ 3,000,000	$ 3,000,000
Reserve for doubtful accounts	1,114,183	60,000
Inventory valuation reserve	353,994	784,289
Sales discount	10,700,000	4,000,000
Fair value transfers between measurement levels	0	0
Overstatement of shareholders' equity on issuance of preferred shares		29,487,000
Understatement of non-controlling interest on issuance of preferred shares		29,487,000
Shareholders' equity	168,862,014	$ 182,134,690	$ 26,274,924
Reclassification from additional paid in capital to non-controlling interest
Accounting Policies [Line Items]
Shareholders' equity	$ 29,487,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Wholly-owned or controlled subsidiaries and or affiliates (Details)	Dec. 31, 2022	Dec. 31, 2021
MPB Acquisition
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
GH Group
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
GHB Unsub LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
Glass House Retail, LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
Glass House Cultivation, LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
Glass House Manufacturing, LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
LOB Investment Co. LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
SoCal Hemp Co, LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	0	100
Plus Products Holdings Inc
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	0
Plus Products Nevada LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	0
Plus Products Services LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	0
Plus Products Wonders LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	0
Uplift Services LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	0
Carberry LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	0
G&H Supply Company, LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
Mission Health Associates, Inc.
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
MGF Management LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
G&K Produce LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
K&G Flowers LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
GHCC Management LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	0	100
Glass House Camarillo Cultivation LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
Lompoc Manufacturing GHG, LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
Lompoc Management Co. LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
CA Manufacturing Solutions LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
Saint Gertrude Management Company LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	0	100
Bud and Bloom
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
Farmacy SB, Inc
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
ICANN, LLC [Member]
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
Farmacy Isla Vista, LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
SBDANK LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	51	51
E7 Eureka LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
The Pottery Inc
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	0
Natural Healing Center LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	0
NHC Lemoore LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	0
NHC-MB LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	0
Glass House Farm LLC [Member]
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
Magu Farm LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
East Saint Gertrube 1327 LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
GH Camarillo LLC
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	100	100
De La Vina LLC 2000
Subsidiary or Equity Method Investee [Line Items]
Controlled interest ownership percentage by parent	0	100

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property, Plant and Equipment (Details)	Dec. 31, 2022
Buildings
Property, Plant and Equipment [Line Items]
Useful life	15 years
Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Useful life	5 years
Equipment and Software | Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Equipment and Software | Maximum
Property, Plant and Equipment [Line Items]
Useful life	5 years

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Intangible Assets (Details) - Intellectual Property	Dec. 31, 2022
Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life	5 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life	10 years

CORRECTION OF ERROR IN PREVIO_3

CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Summary impacts of the adjustments on previously reported consolidated balance sheets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current Assets:
Cash	$ 11,143,502	$ 51,066,831
Restricted Cash	3,000,000	3,000,000
Accounts Receivable, Net	4,788,748	2,464,514
Prepaid Expenses and Other Current Assets	7,756,072	5,562,963
Inventory	10,950,071	6,527,571
Notes Receivable	1,255,843	0
Total Current Assets	38,894,236	68,621,879
Operating Lease Right-of-Use Assets, Net	10,847,642	3,077,730
Finance Lease Right-of-Use Assets, net	285,971
Long Term Investments	4,246,192	7,196,359
Property, Plant and Equipment, Net	216,430,924	195,798,524
Intangible Assets, Net	35,921,835	5,629,833
Goodwill	37,797,301	4,918,823	$ 4,815,999
Deferred Tax Asset, Net	1,512,332
Other Assets	4,692,135	2,339,993
TOTAL ASSETS	350,628,568	287,583,141
Current Liabilities:
Accounts Payable and Accrued Liabilities	21,969,516	9,937,160
Income Taxes Payable	7,601,074	3,809,143
Contingent Shares and Earnout Liabilities	14,656,666	38,428,700
Shares Payable	8,588,915	2,756,830
Current Portion of Operating Lease Liabilities	1,077,971	269,154
Current Portion of Finance Lease Liabilities	66,790
Current Portion of Notes Payable	40,237	37,986
Total Current Liabilities	54,001,169	55,238,973
Operating Lease Liabilities, Net of Current Portion	9,859,232	2,865,480
Finance Lease Liabilities, Net of Current Portion	214,017
Other Non-Current Liabilities	2,800,823	1,449,045
Deferred Tax Liabilities, Net		1,275,291
Notes Payable, Net of Current Portion	62,618,711	44,817,436
TOTAL LIABILITIES	129,493,952	105,646,225
SHAREHOLDERS' EQUITY:
Additional Paid-In Capital	261,527,245	241,896,900
Accumulated Deficit	(92,665,231)	(59,762,210)
Total Shareholders' Equity Attributable to the Company	168,862,014	182,134,690	26,274,924
Non-Controlling Interest	(4,261,516)	(197,774)
TOTAL SHAREHOLDERS' EQUITY	221,134,616	181,936,916
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	350,628,568	287,583,141
Series B Preferred Stock
MEZZANINE NON-CONTROLLING INTEREST:
Preferred shares	51,774,193
Series C Preferred Stock
MEZZANINE NON-CONTROLLING INTEREST:
Preferred shares	4,759,925
Previously Reported
Current Assets:
Cash	11,143,502	51,066,831
Restricted Cash	3,000,000	3,000,000
Accounts Receivable, Net	5,652,949	2,893,911
Prepaid Expenses and Other Current Assets	8,347,055	5,562,963
Inventory	12,057,570	6,596,302
Notes Receivable	1,255,843
Total Current Assets	41,456,919	69,120,007
Operating Lease Right-of-Use Assets, Net	10,847,642	3,077,730
Long Term Investments	4,246,192	7,196,359
Property, Plant and Equipment, Net	216,716,895	195,798,524
Intangible Assets, Net	48,651,835	5,629,833
Goodwill	21,808,566	4,918,823
Deferred Tax Asset, Net	1,289,882
Other Assets	3,650,468	2,339,993
TOTAL ASSETS	348,668,399	288,081,269
Current Liabilities:
Accounts Payable and Accrued Liabilities	22,333,788	10,215,004
Income Taxes Payable	7,549,878	5,038,983
Contingent Shares and Earnout Liabilities	14,656,666	38,428,700
Shares Payable	8,588,915	2,756,830
Current Portion of Operating Lease Liabilities	1,077,971	269,154
Current Portion of Notes Payable	40,237	37,986
Total Current Liabilities	54,247,455	56,746,657
Operating Lease Liabilities, Net of Current Portion	9,859,232	2,865,480
Other Non-Current Liabilities	4,505,336	1,449,045
Deferred Tax Liabilities, Net		1,330,815
Notes Payable, Net of Current Portion	62,618,711	44,817,436
TOTAL LIABILITIES	131,230,734	107,209,433
SHAREHOLDERS' EQUITY:
Additional Paid-In Capital	261,527,245	241,896,900
Accumulated Deficit	(96,362,182)	(60,827,290)
Total Shareholders' Equity Attributable to the Company	165,165,063	181,069,610	$ 26,274,924
Non-Controlling Interest	(4,261,516)	(197,774)
TOTAL SHAREHOLDERS' EQUITY	217,437,665	180,871,836
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	348,668,399	288,081,269
Previously Reported | Series B Preferred Stock
MEZZANINE NON-CONTROLLING INTEREST:
Preferred shares	51,774,193
Previously Reported | Series C Preferred Stock
MEZZANINE NON-CONTROLLING INTEREST:
Preferred shares	4,759,925
Reclassifications
Current Assets:
Prepaid Expenses and Other Current Assets	(590,983)
Inventory	(450,682)
Total Current Assets	(1,041,665)
Finance Lease Right-of-Use Assets, net	285,971
Property, Plant and Equipment, Net	(285,971)
Other Assets	1,041,665
Current Liabilities:
Accounts Payable and Accrued Liabilities	(66,790)
Current Portion of Finance Lease Liabilities	66,790
Finance Lease Liabilities, Net of Current Portion	214,017
Other Non-Current Liabilities	(214,017)
Adjustment
Current Assets:
Accounts Receivable, Net	(864,201)	(429,397)
Inventory	(656,817)	(68,731)
Total Current Assets	(1,521,018)	(498,128)
Intangible Assets, Net	(12,730,000)
Goodwill	15,988,735
Deferred Tax Asset, Net	222,450
Other Assets	2
TOTAL ASSETS	1,960,169	(498,128)
Current Liabilities:
Accounts Payable and Accrued Liabilities	(297,482)	(277,844)
Income Taxes Payable	51,196	(1,229,840)
Total Current Liabilities	(246,286)	(1,507,684)
Other Non-Current Liabilities	(1,490,496)
Deferred Tax Liabilities, Net		(55,524)
TOTAL LIABILITIES	(1,736,782)	(1,563,208)
SHAREHOLDERS' EQUITY:
Accumulated Deficit	3,696,951	1,065,080
Total Shareholders' Equity Attributable to the Company	3,696,951	1,065,080
TOTAL SHAREHOLDERS' EQUITY	3,696,951	1,065,080
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 1,960,169	$ (498,128)

CORRECTION OF ERROR IN PREVIO_4

CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Summary impacts of the adjustments on previously reported consolidated balance sheets (Parenthetical) (Details) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Redeemable preferred shares, issued		0
Redeemable preferred shares, outstanding	49,969
Multiple voting shares, par value (in dollars per share)	$ 0	$ 0
Multiple voting shares, shares issued	4,754,979	4,754,979
Multiple voting shares, shares outstanding	4,754,979	4,754,979
Subordinate voting shares, par value (in dollars par share)	$ 0	$ 0
Subordinate voting shares, shares issued	55,653,855	38,563,405
Subordinate voting shares, shares outstanding	55,653,855	38,563,405
Exchangeable non-voting shares, par value (in dollars per share)	$ 0	$ 0
Exchangeable non-voting shares, shares issued	12,566,550	18,256,784
Exchangeable non-voting shares, shares outstanding	12,566,550	18,256,784
Redeemable noncontrolling interest, Preferred Series B
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Redeemable preferred shares, par value (in dollars per share)	$ 0	$ 0
Redeemable preferred shares, shares authorized	55,000	55,000
Redeemable preferred shares, issued	49,969	0
Redeemable preferred shares, outstanding	49,969	0
Redeemable noncontrolling interest, Preferred Series C
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Redeemable preferred shares, par value (in dollars per share)	$ 0	$ 0
Redeemable preferred shares, shares authorized	5,000	5,000
Redeemable preferred shares, issued	4,700	0
Redeemable preferred shares, outstanding	4,700	0

CORRECTION OF ERROR IN PREVIO_5

CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Summary impacts of the adjustments on previously reported consolidated statements of operations (Details) - USD ($)		3 Months Ended	12 Months Ended
	Jul. 28, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS
Revenues, Net			$ 84,873,992	$ 63,192,506
Cost of Goods Sold (Exclusive of Depreciation and Amortization Shown Separately Below)			64,162,019	47,393,399
Gross Profit			20,711,973	15,799,107
Operating Expenses:
General and Administrative			45,574,365	33,780,783
Sales and Marketing			3,427,338	3,530,529
Professional Fees			9,951,482	9,078,289
Depreciation and Amortization			12,301,466	4,767,396
Impairment Expense - Investments		$ 817,875		817,875
Impairment Expense - Goodwill			5,850,772
Total Operating Expenses			77,105,423	51,974,872
Loss from Operations			(56,393,450)	(36,175,765)
Other Expense (Income):
Interest Expense			7,608,490	2,736,875
Interest Income			(56,468)	(64,837)
Loss on Equity Method Investments	$ (745,072)		2,006,639	1,089,047
Loss (Gain) on Change in Fair Value of Derivative Liabilities			29,863	(825,000)
(Gain) on Change in Fair Value of Contingent Liabilities and Shares Payable			(28,868,949)	(4,031,634)
Loss on Disposition of Subsidiary				6,090,337
Loss on Extinguishment of Debt			489,647
Other (Income) Expense, Net			(252,822)	117,216
Total Other (Income) Expense, Net			(19,043,600)	5,112,004
Loss from Operations Before Provision for Income Tax Expense			(37,349,850)	(41,287,769)
Provision for Income Tax Expense			(4,385,154)	2,012,737
Net Loss			(32,964,696)	(43,300,506)
Net Loss Attributable to Non-Controlling Interest			(61,675)	(197,774)
Net Loss Attributable to the Company			$ (32,903,021)	$ (43,102,732)
Loss Per Share - Basic and Diluted
Loss Per Share - Basic			$ (0.83)	$ (1.11)
Loss Earnings Per Share - Diluted			$ (0.83)	$ (1.11)
Weighted-Average Shares Outstanding - Basic and Diluted
Weighted-Average Shares Outstanding - Basic			64,182,436	40,280,639
Weighted-Average Shares Outstanding - Diluted			64,182,436	40,280,639
Previously Reported
CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS
Revenues, Net			$ 90,891,087	$ 69,446,852
Cost of Goods Sold (Exclusive of Depreciation and Amortization Shown Separately Below)			69,352,692	53,427,461
Gross Profit			21,538,395	16,019,391
Operating Expenses:
General and Administrative			45,756,572	33,780,783
Sales and Marketing			3,427,338	3,530,529
Professional Fees			9,951,482	9,078,289
Depreciation and Amortization			12,301,466	4,767,396
Impairment Expense - Investments				817,875
Total Operating Expenses			71,436,858	51,974,872
Loss from Operations			(49,898,463)	(35,955,481)
Other Expense (Income):
Interest Expense			7,608,490	2,736,875
Interest Income			(56,468)	(64,837)
Loss on Equity Method Investments			2,006,639	1,089,047
Loss (Gain) on Change in Fair Value of Derivative Liabilities			29,863	(825,000)
(Gain) on Change in Fair Value of Contingent Liabilities and Shares Payable			(28,868,949)	(4,031,634)
Loss on Disposition of Subsidiary				6,090,337
Loss on Extinguishment of Debt			489,647
Other (Income) Expense, Net			(252,822)	117,216
Total Other (Income) Expense, Net			(19,043,600)	5,112,004
Loss from Operations Before Provision for Income Tax Expense			(30,854,863)	(41,067,485)
Provision for Income Tax Expense			4,741,704	3,298,101
Net Loss			(35,596,567)	(44,365,586)
Net Loss Attributable to Non-Controlling Interest			(61,675)	(197,774)
Net Loss Attributable to the Company			$ (35,534,892)	$ (44,167,812)
Loss Per Share - Basic and Diluted
Loss Per Share - Basic			$ (0.87)	$ (1.14)
Weighted-Average Shares Outstanding - Basic and Diluted
Weighted-Average Shares Outstanding - Basic			64,182,436	40,280,639
Adjustment
CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS
Revenues, Net			$ (6,017,095)	$ (6,254,346)
Cost of Goods Sold (Exclusive of Depreciation and Amortization Shown Separately Below)			(5,190,673)	(6,034,062)
Gross Profit			(826,422)	(220,284)
Operating Expenses:
General and Administrative			(182,207)
Impairment Expense - Goodwill			5,850,772
Total Operating Expenses			5,668,565
Loss from Operations			(6,494,987)	(220,284)
Other Expense (Income):
Loss from Operations Before Provision for Income Tax Expense			(6,494,987)	(220,284)
Provision for Income Tax Expense			(9,126,858)	(1,285,364)
Net Loss			2,631,871	1,065,080
Net Loss Attributable to the Company			$ 2,631,871	$ 1,065,080

CORRECTION OF ERROR IN PREVIO_6

CORRECTION OF ERROR IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Summary impacts of the adjustments on previously reported consolidated statements of cash flows (Details) - USD ($)		3 Months Ended	12 Months Ended
	Jul. 28, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss			$ (32,964,696)	$ (43,300,506)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Deferred Tax (Benefit)			(11,538,095)	(145,293)
Bad Debt Expense			787,299	3,286,494
Interest Capitalized to Notes Payable				1,427,522
Interest Income Capitalized to Principal Balance				(64,085)
Depreciation and Amortization			12,301,466	4,767,396
Loss on Equity Method Investments	$ (745,072)		2,006,639	1,089,047
Impairment Expense - Investments		$ 817,875		817,875
Impairment Expense - Goodwill			5,850,772
Loss on Disposition of Subsidiary				6,090,337
Loss on Extinguishment of Debt			489,647
Non-Cash Operating Lease Costs			844,995	730,881
Accretion of Debt Discount and Loan Origination Fees			1,521,638	953,549
Loss (Gain) on Change in Fair Value of Derivative Liabilities			29,863	(825,000)
(Gain) on Change in Fair Value of Contingent Liabilities and Shares Payable			(28,868,949)	(4,031,634)
Share-Based Compensation			12,755,681	8,709,913
Changes in Operating Assets and Liabilities:
Accounts Receivable			(1,578,992)	2,611,732
Prepaid Expenses and Other Current Assets			(1,566,054)	(2,915,401)
Inventory			(674,275)	681,720
Other Assets			(2,284,841)	(1,881,146)
Accounts Payable and Accrued Liabilities			473,073	2,964,345
Interest Payments on Finance Leases			(14,577)
Income Taxes Payable			1,993,543	(1,140,325)
Operating Lease Liabilities			(812,338)	(712,358)
Other Non-Current Liabilities			463,648	599,688
NET CASH USED IN OPERATING ACTIVITIES			(40,784,553)	(20,285,249)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of Property and Equipment			(27,765,732)	(108,495,825)
Issuance of Note Receivable			(6,717,100)	(2,274,167)
Contributions to Equity Method Investments			(513,343)	(787,502)
Distributions Received from Equity Method Investments			3,001,871	340,780
Cash Acquired in Business Acquisition, Net of Cash Paid			2,793,631	(284,028)
NET CASH USED IN INVESTING ACTIVITIES			(29,200,673)	(111,500,742)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the Issuance of Notes Payable, Third Parties and Related Parties			9,421,000	58,209,714
Proceeds from the Issuance of Preferred Shares			31,957,950
Payment on Finance Lease			(20,215)
Redemption of Preferred Shares			(772,718)
Payments on Notes Payable, Third Parties and Related Parties			(9,887,672)	(954,092)
Cash Received Upon Issuance of Equity			303,694	125,859,372
Contributions			3,060,000
Distributions to Preferred Shareholders			(4,000,142)	(1,797,423)
NET CASH PROVIDED BY FINANCING ACTIVITIES			30,061,897	181,317,571
NET (DECREASE) INCREASE IN CASH, RESTRICTED CASH AND CASH EQUIVALENTS			(39,923,329)	49,531,580
Cash, Restricted Cash and Cash Equivalents, Beginning of Year			54,066,831	4,535,251
CASH, RESTRICTED CASH AND CASH EQUIVALENTS, END OF YEAR		54,066,831	14,143,502	54,066,831
Previously Reported
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss			(35,596,567)	(44,365,586)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Deferred Tax (Benefit)			(2,620,697)	(89,768)
Bad Debt Expense			969,501	3,286,494
Interest Capitalized to Notes Payable				1,427,522
Interest Income Capitalized to Principal Balance				(64,085)
Depreciation and Amortization			12,301,466	4,767,396
Loss on Equity Method Investments			2,006,639	1,089,047
Impairment Expense - Investments				817,875
Loss on Disposition of Subsidiary				6,090,337
Loss on Extinguishment of Debt			489,647
Non-Cash Operating Lease Costs			32,657	18,523
Accretion of Debt Discount and Loan Origination Fees			1,521,638	953,549
Loss (Gain) on Change in Fair Value of Derivative Liabilities			29,863	(825,000)
(Gain) on Change in Fair Value of Contingent Liabilities and Shares Payable			(28,868,949)	(4,031,634)
Share-Based Compensation			12,755,681	8,709,913
Changes in Operating Assets and Liabilities:
Accounts Receivable			(2,013,793)	2,182,335
Prepaid Expenses and Other Current Assets			(2,157,037)	(2,915,401)
Inventory			(1,536,213)	612,989
Other Assets			(1,243,174)	(1,881,146)
Accounts Payable and Accrued Liabilities			559,501	3,242,190
Interest Payments on Finance Leases			(14,577)
Income Taxes Payable			712,507	89,514
Other Non-Current Liabilities			1,867,139	599,687
NET CASH USED IN OPERATING ACTIVITIES			(40,804,768)	(20,285,249)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of Property and Equipment			(27,765,732)	(108,495,825)
Issuance of Note Receivable			(6,717,100)	(2,274,167)
Contributions to Equity Method Investments			(513,343)	(787,502)
Distributions Received from Equity Method Investments			3,001,871	340,780
Cash Acquired in Business Acquisition, Net of Cash Paid			2,793,631	(284,028)
NET CASH USED IN INVESTING ACTIVITIES			(29,200,673)	(111,500,742)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the Issuance of Notes Payable, Third Parties and Related Parties			9,421,000	58,209,714
Proceeds from the Issuance of Preferred Shares			31,957,950
Redemption of Preferred Shares			(772,718)
Payments on Notes Payable, Third Parties and Related Parties			(9,887,672)	(954,092)
Cash Received Upon Issuance of Equity			303,694	125,859,372
Contributions			3,060,000
Distributions to Preferred Shareholders			(4,000,142)	(1,797,423)
NET CASH PROVIDED BY FINANCING ACTIVITIES			30,082,112	181,317,571
NET (DECREASE) INCREASE IN CASH, RESTRICTED CASH AND CASH EQUIVALENTS			(39,923,329)	49,531,580
Cash, Restricted Cash and Cash Equivalents, Beginning of Year			54,066,831	4,535,251
CASH, RESTRICTED CASH AND CASH EQUIVALENTS, END OF YEAR		$ 54,066,831	14,143,502	54,066,831
Reclassifications
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Non-Cash Operating Lease Costs			812,338	712,358
Changes in Operating Assets and Liabilities:
Prepaid Expenses and Other Current Assets			590,983
Inventory			450,682
Other Assets			(1,041,665)
Accounts Payable and Accrued Liabilities			20,215
Operating Lease Liabilities			(812,338)	(712,358)
NET CASH USED IN OPERATING ACTIVITIES			20,215
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment on Finance Lease			(20,215)
NET CASH PROVIDED BY FINANCING ACTIVITIES			(20,215)
Adjustment
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss			2,631,871	1,065,080
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Deferred Tax (Benefit)			(8,917,398)	(55,525)
Bad Debt Expense			(182,202)
Impairment Expense - Goodwill			5,850,772
Changes in Operating Assets and Liabilities:
Accounts Receivable			434,801	429,397
Inventory			411,256	68,731
Other Assets			(2)
Accounts Payable and Accrued Liabilities			(106,643)	(277,845)
Income Taxes Payable			1,281,036	(1,229,839)
Other Non-Current Liabilities			$ (1,403,491)	$ 1

CONCENTRATIONS OF BUSINESS AN_2

CONCENTRATIONS OF BUSINESS AND CREDIT RISK (Details) - Customer Concentration Risk - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable
Accounts Receivable	$ 5,240,179
One Customer 2021 | Revenue Benchmark
Concentration Risk, Percentage	32%	22%
One Customer 2021 | Accounts Receivable
Accounts Receivable		$ 2,403,097

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
INVENTORY
Raw Materials	$ 2,761,602	$ 1,325,590
Work-in-Process	3,977,761	2,777,245
Finished Goods	4,210,708	2,424,736
Total Inventory	$ 10,950,071	$ 6,527,571

NOTES RECEIVABLE (Details)

NOTES RECEIVABLE (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) item	May 12, 2022	Dec. 31, 2021 USD ($)
NOTES RECEIVABLE
Ratio of EBITDA	6
Stock price (as a percent)	80%
Number of days VWAP of equity shares	25 days
Unsecured promissory note (as a percent)	20%
Term of anniversary	4 years
Notes receivable annual interest rate	15%
Term of accrued interest payment	180 days
Notes receivable | $	$ 1,255,843		$ 0
Subordinated promissory note
NOTES RECEIVABLE
Note bearing interest	8%
Natural Healing Center, LLC
NOTES RECEIVABLE
Notes receivable reclassified | $	$ 5,461,255
Number of acquisitions related to retail dispensaries closed | item	3
California
NOTES RECEIVABLE
Number of dispensaries to be acquired | item	1
Executed Definitive Agreements | Natural Healing Center, LLC
NOTES RECEIVABLE
Percentage of equity interests acquired		100%

INVESTMENTS (Details)

INVESTMENTS (Details) - USD ($)			3 Months Ended	12 Months Ended
	Aug. 17, 2022	Jul. 28, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
INVESTMENTS
Total Investments - Beginning Balance				$ 7,196,359	$ 10,701,868
Additions				2,958,343	787,502
Distribution				(3,001,871)	(340,780)
Reclass of Investment for Acquisition					(2,045,309)
Impairment Expense			$ (817,875)		(817,875)
Acquisition of Equity Method Investment				(900,000)
(Loss) Gain on Equity Method Investments		$ 745,072		(2,006,639)	(1,089,047)
Total Investments - Ending Balance			7,196,359	4,246,192	7,196,359
LOB Group, Inc
INVESTMENTS
Total Investments - Beginning Balance				2,761,141	2,809,412
(Loss) Gain on Equity Method Investments				(457,671)	(48,271)
Total Investments - Ending Balance			2,761,141	2,303,470	2,761,141
N.R.O Management, LLC
INVESTMENTS
Total Investments - Beginning Balance				2,018,949	2,336,713
Additions				300,000
Acquisition of Equity Method Investment				(900,000)
(Loss) Gain on Equity Method Investments				(1,418,949)	(317,764)
Total Investments - Ending Balance			2,018,949		2,018,949
SoCal Hemp JV, LLC
INVESTMENTS
Total Investments - Beginning Balance					1,058,778
Additions				213,000	701,254
Impairment Expense					(817,875)
(Loss) Gain on Equity Method Investments				(213,000)	(942,157)
Total Investments - Ending Balance				0
ICANN, LLC
INVESTMENTS
Total Investments - Beginning Balance					2,045,309
Reclass of Investment for Acquisition					(2,045,309)
5042 Venice, LLC
INVESTMENTS
Total Investments - Beginning Balance				2,221,520	2,222,695
Additions				343
Distribution				(3,001,871)	(243,880)
(Loss) Gain on Equity Method Investments				780,008	242,705
Total Investments - Ending Balance			2,221,520		2,221,520
Ownership interest sold (as a percent)	50%
Lompoc TIC, LLC
INVESTMENTS
Total Investments - Beginning Balance				194,749	228,961
Additions					86,248
Distribution					(96,900)
(Loss) Gain on Equity Method Investments				(31,626)	(23,560)
Total Investments - Ending Balance			$ 194,749	163,123	$ 194,749
5042 Real Estate Investment LLC
INVESTMENTS
Additions				2,445,000
(Loss) Gain on Equity Method Investments				(665,401)
Total Investments - Ending Balance				$ 1,779,599
TIC Interest
INVESTMENTS
Ownership interest acquired (as a percent)	42.93%
Ownership interest acquired by related party (as a percent)	7.07%

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
PROPERTY, PLANT AND EQUIPMENT
Total Property, Plant and Equipment	$ 236,827,991	$ 205,114,892
Less Accumulated Depreciation and Amortization	(20,397,067)	(9,316,368)
Property, Plant and Equipment, Net	216,430,924	195,798,524
Depreciation expense	11,323,468	4,597,229
Capitalized interest	1,043,392	0
Land
PROPERTY, PLANT AND EQUIPMENT
Total Property, Plant and Equipment	70,888,383	70,782,068
Buildings
PROPERTY, PLANT AND EQUIPMENT
Total Property, Plant and Equipment	140,042,534	108,024,254
Finance Leases
PROPERTY, PLANT AND EQUIPMENT
Depreciation expense	15,051	0
Furniture and Fixtures
PROPERTY, PLANT AND EQUIPMENT
Total Property, Plant and Equipment	471,696	316,395
Leasehold Improvements
PROPERTY, PLANT AND EQUIPMENT
Total Property, Plant and Equipment	10,927,265	8,412,489
Equipment and Software
PROPERTY, PLANT AND EQUIPMENT
Total Property, Plant and Equipment	8,050,827	5,712,519
Construction in Progress
PROPERTY, PLANT AND EQUIPMENT
Total Property, Plant and Equipment	$ 6,447,286	$ 11,867,167

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Narratives (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
PROPERTY, PLANT AND EQUIPMENT
Fixed assets	$ 216,430,924	$ 195,798,524
Camarillo acquisition
PROPERTY, PLANT AND EQUIPMENT
Purchase price	93,000,000
Fixed assets	$ 110,000
Equity shares	6,500,000
Value of shares issued	$ 29,250,000
Equity shares issuable	3,500,000
Potential earnout fee	$ 75,000,000

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT - Summary of the total consideration paid (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
PROPERTY, PLANT AND EQUIPMENT
Cash Payments	$ 27,765,732	$ 108,495,825
Fair Value of Contingent Consideration		34,820,000
Camarillo
PROPERTY, PLANT AND EQUIPMENT
Cash Payments		93,000,000
Survey and Other Fees		262,875
Shares Issued for the Purchase of Real Property		29,250,000
Fair Value of Contingent Consideration		14,973,000
Fair Value of Earnout Payments		19,847,000
Total Consideration		$ 157,332,875

DISPOSITION OF SUBSIDIARY (Deta

DISPOSITION OF SUBSIDIARY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 03, 2021
DISPOSITION OF SUBSIDARY
Loss on Disposition of Subsidiary	$ 6,090,337
Field Investment Co. | Disposal Group
DISPOSITION OF SUBSIDARY
Loss on Disposition of Subsidiary	$ 6,090,337
ASSETS:
Accounts Receivable, Net		$ 21,067
Prepaid Expenses and Other Current Assets		430,654
Operating Lease Right-of-Use Assets, Net		976,417
Property, Plant and Equipment, Net		310,501
Intangible Assets, Net		3,727,500
Goodwill		2,095,918
Other Assets		95,419
TOTAL ASSETS		7,657,476
LIABILITIES:
Accounts Payable and Accrued Liabilities		473,500
Operating Lease Liabilities		1,051,588
Notes Payable		42,051
TOTAL LIABILITIES		1,567,139
NET ASSETS DISPOSED		$ 6,090,337

BUSINESS ACQUISITIONS (Details)

BUSINESS ACQUISITIONS (Details) - USD ($)				12 Months Ended
	Sep. 14, 2022	Sep. 07, 2022	Jan. 01, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Intangible Assets:
Goodwill				$ 37,797,301	$ 4,918,823	$ 4,815,999
i CANN | Founder-holders of i CANN equity interests
Total Consideration
Cash Payment			$ 400,000
i CANN | Holders of i CANN equity interests who were not accredited investors
Total Consideration
Cash Payment			$ 42,956
2022 Acquisitions
Total Consideration
Convertible Debenture Notes				16,257,104
Restricted Stock Units Issued				188,122
Derivative Asset				(251,020)
Contingent Restricted Stock Units				5,460,000
Fair Value of equity issued				25,266,796
Shares Payable				5,469,000
Fair Value of Remaining 50% equity interest				900,000
Cash Payment				2,538,744
Loan Forgiveness				5,461,257
Assumption of IRS Debt				6,753,499
Total Consideration				68,043,502
Net Assets Acquired (Liabilities Assumed)
Current Assets				11,240,197
Operating Lease Right-of-Use Asset				6,723,098
Property, Plant and Equipment				2,888,825
Non-Current Assets				97,162
Current Liabilities Assumed				(7,869,727)
Lease Liabilities				(6,284,831)
Deferred Tax Liabilities, Net				(8,750,472)
Intangible Assets:
Intangible Assets				31,270,000
Total Identifiable Net Assets Acquired (Net Liabilities Assumed)				29,314,252
Goodwill				38,729,250
Total Net Assets Acquired				68,043,502
Revenues from Acquisition				12,560,626
Net Income (Loss) from Acquisition				1,093,310
Pro Forma Revenues				22,716,875
Pro Forma Net Income (Loss)				391,015
2022 Acquisitions | Intellectual Property
Intangible Assets:
Intangible Assets				7,500,000
2022 Acquisitions | Customer Relationships
Intangible Assets:
Intangible Assets				2,600,000
2022 Acquisitions | Cannabis License
Intangible Assets:
Intangible Assets				21,170,000
Plus Point Holding Inc, Acquisition
Total Consideration
Convertible Debenture Notes				16,257,104
Restricted Stock Units Issued				188,122
Derivative Asset				(251,020)
Contingent Restricted Stock Units				5,460,000
Fair Value of equity issued				9,707,414
Total Consideration				31,361,620
Net Assets Acquired (Liabilities Assumed)
Current Assets				6,095,273
Operating Lease Right-of-Use Asset				294,159
Property, Plant and Equipment				789,779
Non-Current Assets				93,662
Current Liabilities Assumed				(1,157,112)
Lease Liabilities				(294,159)
Deferred Tax Liabilities, Net				(2,154,737)
Intangible Assets:
Intangible Assets				7,700,000
Total Identifiable Net Assets Acquired (Net Liabilities Assumed)				11,366,865
Goodwill				19,994,755
Total Net Assets Acquired				31,361,620
Revenues from Acquisition				4,877,839
Net Income (Loss) from Acquisition				258,022
Pro Forma Revenues				3,911,580
Pro Forma Net Income (Loss)				1,067,848
Plus Point Holding Inc, Acquisition | Intellectual Property
Intangible Assets:
Intangible Assets				5,100,000
Plus Point Holding Inc, Acquisition | Customer Relationships
Intangible Assets:
Intangible Assets				2,600,000
The Pottery Inc, Acquisition
Total Consideration
Fair Value of equity issued				1,100,000
Fair Value of Remaining 50% equity interest				900,000
Total Consideration				2,000,000
Net Assets Acquired (Liabilities Assumed)
Current Assets				382,436
Operating Lease Right-of-Use Asset				3,671,969
Property, Plant and Equipment				37,201
Non-Current Assets				3,500
Current Liabilities Assumed				(2,854,242)
Lease Liabilities				(3,671,969)
Deferred Tax Liabilities, Net				(971,031)
Intangible Assets:
Intangible Assets				3,470,000
Total Identifiable Net Assets Acquired (Net Liabilities Assumed)				67,864
Goodwill				1,932,136
Total Net Assets Acquired				2,000,000
Revenues from Acquisition				1,070,380
Net Income (Loss) from Acquisition				(457,593)
Pro Forma Revenues				2,110,084
Pro Forma Net Income (Loss)				(1,287,036)
The Pottery Inc, Acquisition | Intellectual Property
Intangible Assets:
Intangible Assets				400,000
The Pottery Inc, Acquisition | Cannabis License
Intangible Assets:
Intangible Assets				3,070,000
Natural Healing Centre LLC, Acquisition
Total Consideration
Fair Value of equity issued				5,938,298
Shares Payable				2,262,000
Cash Payment				590,795
Loan Forgiveness				1,711,257
Assumption of IRS Debt				6,753,499
Total Consideration				17,255,849
Net Assets Acquired (Liabilities Assumed)
Current Assets				4,146,644
Operating Lease Right-of-Use Asset				992,717
Property, Plant and Equipment				273,679
Current Liabilities Assumed				(2,496,552)
Lease Liabilities				(832,060)
Deferred Tax Liabilities, Net				(3,665,852)
Intangible Assets:
Intangible Assets				13,100,000
Total Identifiable Net Assets Acquired (Net Liabilities Assumed)				11,518,576
Goodwill				5,737,273
Total Net Assets Acquired				17,255,849
Revenues from Acquisition				3,468,548
Net Income (Loss) from Acquisition				956,096
Pro Forma Revenues				8,158,053
Pro Forma Net Income (Loss)				551,711
Natural Healing Centre LLC, Acquisition | Intellectual Property
Intangible Assets:
Intangible Assets				1,100,000
Natural Healing Centre LLC, Acquisition | Cannabis License
Intangible Assets:
Intangible Assets				12,000,000
NHC Lemoore LLC, Acquisition
Total Consideration
Fair Value of equity issued				3,272,515
Shares Payable		$ 3,272,515		1,274,000
Cash Payment				1,642,522
Loan Forgiveness				3,750,000
Total Consideration		$ 9,939,037		9,939,037
Net Assets Acquired (Liabilities Assumed)
Current Assets				147,259
Operating Lease Right-of-Use Asset				991,606
Property, Plant and Equipment				1,788,166
Current Liabilities Assumed				(706,487)
Lease Liabilities				(833,989)
Deferred Tax Liabilities, Net				(363,787)
Intangible Assets:
Intangible Assets				1,300,000
Total Identifiable Net Assets Acquired (Net Liabilities Assumed)				2,322,768
Goodwill				7,616,269
Total Net Assets Acquired				9,939,037
Revenues from Acquisition				1,231,088
Net Income (Loss) from Acquisition				(128,685)
Pro Forma Revenues				3,889,361
Pro Forma Net Income (Loss)				(231,069)
NHC Lemoore LLC, Acquisition | Intellectual Property
Intangible Assets:
Intangible Assets				300,000
NHC Lemoore LLC, Acquisition | Cannabis License
Intangible Assets:
Intangible Assets				1,000,000
NH-MB LLC, Acquisition
Total Consideration
Fair Value of equity issued				5,248,569
Shares Payable	$ 5,248,569			1,933,000
Cash Payment				305,427
Total Consideration	$ 7,486,996			7,486,996
Net Assets Acquired (Liabilities Assumed)
Current Assets				468,585
Operating Lease Right-of-Use Asset				772,647
Current Liabilities Assumed				(655,334)
Lease Liabilities				(652,654)
Deferred Tax Liabilities, Net				(1,595,065)
Intangible Assets:
Intangible Assets				5,700,000
Total Identifiable Net Assets Acquired (Net Liabilities Assumed)				4,038,179
Goodwill				3,448,817
Total Net Assets Acquired				7,486,996
Revenues from Acquisition				1,912,771
Net Income (Loss) from Acquisition				465,470
Pro Forma Revenues				4,647,797
Pro Forma Net Income (Loss)				289,561
NH-MB LLC, Acquisition | Intellectual Property
Intangible Assets:
Intangible Assets				600,000
NH-MB LLC, Acquisition | Cannabis License
Intangible Assets:
Intangible Assets				5,100,000
iCANN, LLC
Total Consideration
Fair Value of equity issued				3,380,278
Cash Payment				442,956
Equity Investment Converted				2,045,309
Total Consideration				5,868,543
Net Assets Acquired (Liabilities Assumed)
Current Assets				562,221
Operating Lease Right-of-Use Asset				1,160,730
Property, Plant and Equipment				692,645
Current Liabilities Assumed				(922,745)
Lease Liabilities				(1,113,584)
Deferred Tax Liabilities, Net				(209,466)
Intangible Assets:
Intangible Assets				3,500,000
Total Identifiable Net Assets Acquired (Net Liabilities Assumed)				3,669,801
Goodwill				2,198,742
Total Net Assets Acquired				5,868,543
Revenues from Acquisition				6,819,012
Net Income (Loss) from Acquisition				60,834
iCANN, LLC | Intellectual Property
Intangible Assets:
Intangible Assets				600,000
iCANN, LLC | Cannabis License
Intangible Assets:
Intangible Assets				$ 2,900,000

BUSINESS ACQUISITIONS - Additio

BUSINESS ACQUISITIONS - Additional Information (Details) - USD ($)							12 Months Ended
	Sep. 14, 2022	Sep. 07, 2022	Jul. 28, 2022	May 30, 2022	Apr. 28, 2022	Jan. 01, 2021	Dec. 31, 2022	Dec. 31, 2021
BUSINESS ACQUISITION
Conversion of convertible note unpaid principal						$ 2,000,000
Conversion of convertible note accrued interest						$ 45,309
Shares issued as a finder's fee						7,511,725		48,682
Share-based compensation								$ 225,000
Unsecured convertible debenture note					20,005
Alternative convertible debenture note					8,003
Equity in shares					2,102,578
Vesting period					1 year
Subordinated promissory note
BUSINESS ACQUISITION
Stated interest rate							8%
Tranche one
BUSINESS ACQUISITION
Vesting percentage					33%
Tranche two
BUSINESS ACQUISITION
Vesting percentage					67%
Restricted Stock Units (RSUs)
BUSINESS ACQUISITION
Share-based compensation							$ 10,821,120	$ 4,042,690
Incentive Shares					44,751
Incentive RSUs
BUSINESS ACQUISITION
Incentive Shares					208,635
RSUs contingent on revenue earnout provisions
BUSINESS ACQUISITION
Incentive RSUs				1,300,000			1,300,000
Retention RSUs
BUSINESS ACQUISITION
Incentive RSUs					450,000
The fair value of the Retention RSUs					$ 1,890,000
ICANN, LLC
BUSINESS ACQUISITION
Percentage of equity interest acquired						100%
Consideration, Number of Shares Issued						731,369
N.R.O Management, LLC
BUSINESS ACQUISITION
Percentage of ownership interest held prior to acquisition			50%
Purchase price			$ 2,000,000
Percentage of equity interest acquired			50%
Consideration, Number of Shares Issued			500,000
Lock-up period of shares			1 year
Fair Value of shares			$ 1,100,000
Fair value per share			$ 2.20
Option to acquire the remaining undivided ownership interest, value			$ 3,000,000
N.R.O Management, LLC | Level 3
BUSINESS ACQUISITION
Percentage of equity interest acquired			50%
Fair Value of Remaining 50% equity interest			$ 900,000
Natural Healing Center, LLC
BUSINESS ACQUISITION
Purchase price		$ 17,255,849
Equity Shares		5,938,298
Deferred shares payable		2,262,000
NHC Lemoore LLC
BUSINESS ACQUISITION
Purchase price		9,939,037					$ 9,939,037
Equity Shares		3,272,515					1,274,000
Deferred shares payable		$ 1,274,000
Cash Payment							1,642,522
NHC-MB LLC
BUSINESS ACQUISITION
Purchase price	$ 7,486,996						7,486,996
Equity Shares	5,248,569						1,933,000
Deferred shares payable	$ 1,933,000
Percentage of equity interest acquired	80%
Cash Payment							$ 305,427
Plus Products
BUSINESS ACQUISITION
Purchase price					$ 31,361,620
Percentage of equity interest acquired					100%

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Definite Lived Intangible Assets
Total Definite Lived Intangible Assets	$ 10,890,000	$ 790,000
Less Accumulated Amortization	(1,186,665)	(208,667)
Total Future Amortization Expense	9,703,335	581,333
Total Indefinite Lived Intangible Assets	26,218,500	5,048,500
Total Intangible Assets, Net	35,921,835	5,629,833
Amortization
Amortization Expense	977,998	170,167
Dispensary Licenses
Definite Lived Intangible Assets
Total Indefinite Lived Intangible Assets	26,218,500	5,048,500
Intellectual Property
Definite Lived Intangible Assets
Total Definite Lived Intangible Assets	8,290,000	$ 790,000
Customer Relationships
Definite Lived Intangible Assets
Total Definite Lived Intangible Assets	$ 2,600,000

INTANGIBLE ASSETS - Expected Fu

INTANGIBLE ASSETS - Expected Future Amortization Expense (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Future Amortization Expense
2023	$ 1,668,000
2024	1,655,333
2025	1,630,000
2026	1,510,000
2027	1,030,002
Thereafter	2,210,000
Total Future Amortization Expense	$ 9,703,335	$ 581,333

GOODWILL (Details)

GOODWILL (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Line Items]
Goodwill	$ 37,797,301	$ 4,918,823	$ 4,815,999
Goodwill, Impairment Loss	5,850,772
Consumer package goods
Goodwill [Line Items]
Goodwill, Impairment Loss	$ 5,850,772	$ 0

GOODWILL - Activities for goodw

GOODWILL - Activities for goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Balance at Beginning of Year	$ 4,918,823	$ 4,815,999
Acqusitions During the Year	38,729,250	2,198,742
Disposal of Subsidiary		(2,095,918)
Impairments During the Year	(5,850,772)
Balance at End of Year	$ 37,797,301	$ 4,918,823

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES.
Accounts Payable	$ 6,005,745	$ 4,342,622
Accrued Liabilities	12,603,940	2,567,142
Accrued Payroll and Related Liabilities	2,089,259	1,707,744
Sales Tax and Cannabis Taxes	1,270,572	1,319,652
Total Accounts Payable and Accrued Liabilities	21,969,516	9,937,160
Accrued loyalty rewards program	$ 999,000	$ 380,000

DERIVATIVE LIABILITIES - Weight

DERIVATIVE LIABILITIES - Weighted Average Upon Conversion (Details)	Dec. 31, 2021
Weighted-Average Risk Free Annual Rate
DERIVATIVE LIABILITIES
Fair value measurement	0.0025
Weighted-Average Average Probability at Maturity
DERIVATIVE LIABILITIES
Fair value measurement	0
Weighted-Average Average Probability Before Maturity
DERIVATIVE LIABILITIES
Fair value measurement	1
Weighted-Average Average Probability at Change of Control
DERIVATIVE LIABILITIES
Fair value measurement	0
Weighted-Average Expected Annual Dividend Yield
DERIVATIVE LIABILITIES
Fair value measurement	0
Weighted-Average Expected Stock Price Volatility
DERIVATIVE LIABILITIES
Fair value measurement	0

DERIVATIVE LIABILITIES - Deriva

DERIVATIVE LIABILITIES - Derivative Liabilities based on change in Fair Value (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
DERIVATIVE LIABILITIES
Balance at Beginning of Year		$ 7,365,000
Derivative Liability Incurred Upon Issuance of convertible Debt		182,000
Change in Fair Value		(825,000)
Reclassed to Equity Upon Conversion of Debt		$ (6,722,000)
Extinguishment of debt	$ 0

CONTINGENT SHARES AND EARNOUT_3

CONTINGENT SHARES AND EARNOUT LIABILITIES - Activity related to contingent shares and earnout liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CONTINGENT SHARES AND EARNOUT LIABILITIES
Balance at Beginning of Year	$ 38,428,700
Contingent Shares Issued Upon Closing of Business Combination	5,460,000	$ 7,640,334
Change in Fair Value of Contingent Liabilities	(29,232,034)	(4,031,634)
Balance at End of Year	14,656,666	38,428,700
Contingent Earnout Camarillo Transaction
CONTINGENT SHARES AND EARNOUT LIABILITIES
Contingent Shares/Earnout Issued for Option Right	4,041,000	19,847,000
Contingent Shares Camarillo Transaction
CONTINGENT SHARES AND EARNOUT LIABILITIES
Balance at Beginning of Year	13,485,500
Contingent Shares/Earnout Issued for Option Right	$ 6,860,000	14,973,000
Balance at End of Year		$ 13,485,500

CONTINGENT SHARES AND EARNOUT_4

CONTINGENT SHARES AND EARNOUT LIABILITIES - Contingent Earnout and Shares (Details) - USD ($)		12 Months Ended
	May 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Jun. 29, 2021
CONTINGENT SHARES AND EARNOUT LIABILITIES
Change in fair value of contingent liabilities			$ 34,820,000
Gain contingency unrecorded amount		$ 1,207,666	2,372,200
Change in fair value recorded as a component of contingent liabilities		1,164,534	5,268,134
Change in fair value of contingent liabilities		(29,232,034)	(4,031,634)
RSUs contingent on revenue earnout provisions
CONTINGENT SHARES AND EARNOUT LIABILITIES
Change in fair value recorded as a component of contingent liabilities		$ 2,548,000	0
RSUs contingent on revenue earnout provisions	1,300,000	1,300,000
Change in fair value of contingent liabilities		$ 2,912,000	$ 0
Mercer Park
CONTINGENT SHARES AND EARNOUT LIABILITIES
Equity shares		616,156		1,008,975
Number of shares contingently issuable		6,306,095
Shares issued		0	0
Mercer Park | Minimum
CONTINGENT SHARES AND EARNOUT LIABILITIES
Shares issuable volume-weighted average price trigger		$ 13
Mercer Park | Maximum
CONTINGENT SHARES AND EARNOUT LIABILITIES
Shares issuable volume-weighted average price trigger		$ 15
Mercer Park | Restricted Shares
CONTINGENT SHARES AND EARNOUT LIABILITIES
Number of shares contingently issuable			392,819
Contingent Earnout Camarillo Transaction
CONTINGENT SHARES AND EARNOUT LIABILITIES
Contingent Shares/Earnout Issued for Option Right		$ 4,041,000	$ 19,847,000
Gain contingency unrecorded amount			22,571,000
Change in fair value recorded as a component of contingent liabilities		$ 18,530,000	2,724,000
Potential earnout fee			75,000,000
Contingent Shares Camarillo Transaction
CONTINGENT SHARES AND EARNOUT LIABILITIES
Equity shares		6,500,000
Number of shares contingently issuable		3,500,000
Contingent Shares/Earnout Issued for Option Right		$ 6,860,000	14,973,000
Change in fair value recorded as a component of contingent liabilities		$ 6,625,500	$ 1,487,500

LEASES - Cost (Details)

LEASES - Cost (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
LEASES
Amortization of Finance Lease Right-of-Use Assets	$ 15,051
Interest on Lease Liabilities	14,577
Operating Lease Cost	1,479,305	$ 730,881
Short-Term Lease Costs	933,424	669,003
Total Lease Expenses	2,442,357	1,399,884
Cash Paid for Amounts Included in the Measurement of Lease Liabilities:
Operating Cash Flows from Finance Leases	9,802
Operating Cash Flows from Operating Leases	1,446,649	712,358
Financing Cash Flows from Finance Leases	20,215
Non-Cash Addition to Right-of-Use Assets and Lease Liabilities:
Recognition of Right-of-Use Assets for Finance Leases	301,022
Recognition of Right-of-Use Assets for Operating Leases	$ 8,614,907	$ 1,419,650
Weighted-Average Remaining Lease Term (Years) - Finance Leases	3 years
Weighted-Average Remaining Lease Term (Years) - Operating Leases	7 years	8 years
Weighted-Average Discount Rate - Finance Leases	20.40%
Weighted - Average Discount Rate - Operating Leases	12.02%	17%

LEASES - Future payments (Detai

LEASES - Future payments (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating leases
Less Current Portion of Lease Liability	$ (1,077,971)	$ (269,154)
Operating Lease Liabilities, Net of Current Portion	9,859,232	$ 2,865,480
Finance leases
Less Current Portion of Lease Liability	(66,790)
Finance Lease Liabilities, Net of Current Portion	214,017
Total leases
2023	2,408,929
2024	2,449,245
2025	2,422,031
2026	2,263,644
2027	2,034,888
Thereafter	5,304,812
Total Future Minimum Lease Payments	16,883,549
Less Imputed Interest	(5,665,539)
Present Value of Lease Liability	11,218,010
Less Current Portion of Lease Liability	(1,144,761)
Present Value of Lease Liability, Net of Current Portion	10,073,249
Third Parties
Operating leases
2023	1,371,629
2024	1,399,456
2025	1,399,104
2026	1,372,745
2027	1,126,862
Thereafter	2,138,205
Total Future Minimum Lease Payments	8,808,001
Less Imputed Interest	(2,792,842)
Present Value of Lease Liability	6,015,159
Less Current Portion of Lease Liability	(710,793)
Operating Lease Liabilities, Net of Current Portion	5,304,366
Finance leases
2023	118,069
2024	118,069
2025	148,656
Total Future Minimum Lease Payments	384,794
Less Imputed Interest	(103,987)
Present Value of Lease Liability	280,807
Less Current Portion of Lease Liability	(66,790)
Finance Lease Liabilities, Net of Current Portion	214,017
Related Parties
Operating leases
2023	919,231
2024	931,720
2025	874,271
2026	890,899
2027	908,026
Thereafter	3,166,607
Total Future Minimum Lease Payments	7,690,754
Less Imputed Interest	(2,768,710)
Present Value of Lease Liability	4,922,044
Less Current Portion of Lease Liability	(367,178)
Operating Lease Liabilities, Net of Current Portion	$ 4,554,866

LEASES - Lease out of property

LEASES - Lease out of property (Details)	Sep. 14, 2021 USD ($)
Lease out
Lease amount per month	$ 500,000
Lease term	36 months
Rental income	$ 0

LEASES - Lease description (Det

LEASES - Lease description (Details)	Dec. 31, 2022 USD ($)
LEASES
Annual escalation rate	5%
Minimum
LEASES
Required monthly payments	$ 800
Maximum
LEASES
Required monthly payments	$ 56,000

NOTES PAYABLE AND CONVERTIBLE_3

NOTES PAYABLE AND CONVERTIBLE DEBENTURES - Schedule of debt (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Notes Payable	$ 66,448,306	$ 50,238,835
Less Unamortized Debt Issuance Costs and Loan Origination Fees	(3,789,358)	(5,383,413)
Net Amount	62,658,948	44,855,422
Less Current Portion of Notes Payable	(40,237)	(37,986)
Notes Payable, Net of Current Portion	62,618,711	44,817,436
Term loan payable maturing in November 2026, 10.00% pe annum
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Notes Payable	$ 50,000,000	$ 50,000,000
Stated interest rate	10%	10%
Convertible Debentures
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Notes Payable	$ 16,006,084
Other
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Notes Payable	$ 442,222	$ 238,835

NOTES PAYABLE AND CONVERTIBLE_4

NOTES PAYABLE AND CONVERTIBLE DEBENTURES - Maturity schedule (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
2023	$ 668,955
2024	7,546,530
2025	7,549,256
2026	34,427,142
2027	16,256,423
Total Future Minimum Principal Payments	$ 66,448,306	$ 50,238,835

NOTES PAYABLE AND CONVERTIBLE_5

NOTES PAYABLE AND CONVERTIBLE DEBENTURES - Paragraphs (Details)					1 Months Ended	12 Months Ended
	Aug. 30, 2022 USD ($)	May 12, 2022 USD ($) $ / shares shares	Apr. 28, 2022 $ / shares shares	Dec. 10, 2021 USD ($)	Jun. 30, 2021 USD ($)	Dec. 31, 2022 USD ($) loan $ / shares	Dec. 31, 2021 USD ($)	Dec. 09, 2021 USD ($)
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Balance						$ 66,448,306	$ 50,238,835
Warrant exercise price (in dollar per share) | $ / shares						$ 5
Repayment of term loan						$ 9,887,672	954,092
Loss on extinguishment of debt						$ (489,647)
Payment through unsecured convertible debenture notes | shares			20,005
Number of days VWAP of Equity shares						25 days
Credit agreement
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Total available proceeds								$ 100,000,000
Incremental Term Loan
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Repayment of term loan	$ 10,000,000
Note payable maturing in June 2021, 7.00% pe annum
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Preferred stock financing value					$ 12,530,963
Cumulative dividend rate					15%
Amount raised recorded as debt					$ 7,625,000
Term loan payable maturing in November 2026, 10.00% pe annum
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Balance						$ 50,000,000	$ 50,000,000
Stated interest rate						10%	10%
Term loan payable maturing in November 2026, 10.00% pe annum | Base Rate
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Stated interest rate						5.25%
Term loan payable maturing in November 2026, 10.00% pe annum | Minimum
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Stated interest rate						10%
Term loan payable maturing in November 2026, 10.00% pe annum | Maximum
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Stated interest rate						12%
Credit agreement
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Liquidity Covenant						$ 10,000,000
Credit Agreement, Initial Term Loan
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Loan amount				$ 50,000,000
Credit Agreement, Annual Principal Payment, Percent Of Principal				1.25%
Monthly installment period that will equal to 1.25% pe annum of the original principal				24 months
Number of additional delayed draw | loan						2
Term loan draw that maybe requested in each two additional delayed draws						$ 25,000,000
Percentage of proceeds of sale of assets to prepay outstanding principal amount						100%
Deposited interest reserve in escrow account						$ 3,000,000
Amendments to the Senior Secured Credit Agreement | Incremental Term Loan
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Accrued interest rate		10%
Total available proceeds		$ 110,000,000
Loan amount		$ 10,000,000
Warrants issued (in shares) | shares		175,000
Warrant exercise price (in dollar per share) | $ / shares		$ 11.50
Debt discount recorded						89,250
Percentage of fee on the outstanding principal amount		1%
Repayment of term loan						10,000,000
Loss on extinguishment of debt	$ 489,647					579,000
Convertible Debentures
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Balance						16,006,084
Accrued interest rate			8%
Number of days VWAP of Equity shares			10 days
Number of trading days prior to the date for equity shares			5 days
Convertible Debentures | Minimum
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Fixed exchange rate			1
Convertible Debentures | Maximum
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Fixed exchange rate			1.27
Series A Notes
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Payment through unsecured convertible debenture notes | shares			12,003
Number of days VWAP of Equity shares			10 days
Number of trading days prior to the date for equity shares			5 days
Redemption price per share | $ / shares			$ 4.08
Value of shares issued						11,894,989
Series B Notes
NOTES PAYABLE AND CONVERTIBLE DEBENTURES
Payment through unsecured convertible debenture notes | shares			8,002
Number of days VWAP of Equity shares			10 days
Number of trading days prior to the date for equity shares			5 days
Threshold closing price for conversion into shares | $ / shares			$ 10
Threshold consecutive trading days considered for closing price			20 days
Conversion price | $ / shares			$ 10
Value of shares issued						4,111,095
Change in the fair value of derivative asset						$ 30,000	$ 0

NOTES PAYABLE - RELATED PARTI_2

NOTES PAYABLE - RELATED PARTIES - Senior Convertible Notes & Secured Convertible Promissory Notes (Details) - USD ($)						12 Months Ended
	Jun. 29, 2021	Jan. 04, 2021	Jan. 01, 2021	Jan. 08, 2020	Oct. 07, 2019	Dec. 31, 2022	Dec. 31, 2018	Jun. 30, 2021	Feb. 28, 2021
NOTES PAYABLE - RELATED PARTIES
Aggregate value of note converted into equity			$ 2,000,000
Loss on extinguishment of debt						$ (489,647)
Magu Farm Convertible Notes | Secured Convertible Promissory Notes
NOTES PAYABLE - RELATED PARTIES
Aggregate value of note converted into equity					$ 8,000,000
GH Group | Senior Convertible Notes
NOTES PAYABLE - RELATED PARTIES
Private placement amount approved by BOD		$ 22,599,844		$ 17,500,000
Discount percentage of QEF that triggers conversion	80%
Valuation cap to trigger conversion	$ 250,000,000
Cash interest rate paid quarterly	4%
Accrued interest rate	4.30%
GH Group | Preferred Shares | Secured Convertible Promissory Notes
NOTES PAYABLE - RELATED PARTIES
Debt issued								$ 12,530,963	$ 2,000,000
Preferred Stock, Dividend Rate, Percentage, Increase						5%
Stated interest rate								15%	15%
Magu Farm LLC | Secured Convertible Promissory Notes
NOTES PAYABLE - RELATED PARTIES
Aggregate value of note converted into equity							$ 9,925,000

SHAREHOLDERS' EQUITY - Authoriz

SHAREHOLDERS' EQUITY - Authorized (Details)	Dec. 31, 2022 Vote $ / shares	Dec. 31, 2021 $ / shares
SHAREHOLDERS' EQUITY
Multiple voting shares, par value (in dollars per share) | $ / shares	$ 0	$ 0
Multiple Voting Shares
SHAREHOLDERS' EQUITY
Number of votes | Vote	50
Multiple voting shares, par value (in dollars per share) | $ / shares	$ 0.001
Exchangeable Shares
SHAREHOLDERS' EQUITY
Number of votes | Vote	1
Maximum voting power percentage	49.90%
Exchange ratio for subordinate voting shares	1

SHAREHOLDERS' EQUITY - Preferre

SHAREHOLDERS' EQUITY - Preferred Shares - GH Group (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
SHAREHOLDERS' EQUITY
Dividends recorded	$ 4,000,142
GH Group | Series A Preferred Stock
SHAREHOLDERS' EQUITY
Authorized number of Preferred Shares	45,000,000
Preferred shares issued	0	18,515,491
Preferred shares outstanding	0	18,515,491
Cumulative dividend rate	15%
Percentage of increase in dividend rate	5%
GH Group | Series B Preferred Stock
SHAREHOLDERS' EQUITY
Authorized number of Preferred Shares	55,000
Preferred shares issued	49,969	0
Preferred shares outstanding	49,969	0
Cumulative dividend rate	20%
Percentage of increase in dividend rate	2.50%
GH Group | Series C Preferred Stock
SHAREHOLDERS' EQUITY
Authorized number of Preferred Shares	5,000
Preferred shares issued	4,700	0
Preferred shares outstanding	4,700	0
Cumulative dividend rate	20%
Percentage of increase in dividend rate	2.50%
GH Group | Preferred Shares
SHAREHOLDERS' EQUITY
Authorized number of Preferred Shares	50,000,000
Maximum period for increase in the dividend rate	54 months
Dividends recorded	$ 5,835,131	$ 1,797,423

SHAREHOLDERS' EQUITY - Non-Cont

SHAREHOLDERS' EQUITY - Non-Controlling Interest (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
SHAREHOLDERS' EQUITY
Loss attributable to a non-controlling interest	$ 61,675	$ 197,774

SHAREHOLDERS' EQUITY - Prior to

SHAREHOLDERS' EQUITY - Prior to the Business Combination through June 29, 2021 (Details) - USD ($)		1 Months Ended	12 Months Ended
	Jan. 01, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
SHAREHOLDERS' EQUITY
Share-based compensation				$ 225,000
Exchangeable Shares | GH Group Founder parties | Business Combination through June 29, 2021
SHAREHOLDERS' EQUITY
Issuance for business acquisition (in shares)	731,369
Fair Value of equity issued	$ 3,380,278
Share issued to convert senior convertible notes		646,096
Shares issued for exercise of warrant		160,149
Warrants exercised		1,968,300
Exchangeable Shares | GH Group Founder parties | Convertible Debt | Business Combination through June 29, 2021
SHAREHOLDERS' EQUITY
Senior convertible notes converted to shares		$ 1,925,000
Exchangeable Shares | GH Group Founder parties | Brokers and Consultants | Business Combination through June 29, 2021
SHAREHOLDERS' EQUITY
Issuance for business acquisition (in shares)	48,682
Share-based compensation	$ 225,000
iCANN, LLC dba Farmacy Berkeley
SHAREHOLDERS' EQUITY
Fair Value of equity issued			$ 3,380,278

SHAREHOLDERS' EQUITY - Transact

SHAREHOLDERS' EQUITY - Transactions Contemporaneous to the Business Combination (Details) - USD ($)					1 Months Ended	12 Months Ended
	Dec. 09, 2021	Sep. 14, 2021	Aug. 23, 2021	Jun. 29, 2021	Oct. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Warrant exercise price (in dollar per share)						$ 5
Contingent Earnout Recorded as a Liability							$ 7,640,334
Business Combination June 29, 2021 and through December 31, 2021
Class of Stock [Line Items]
Preferred shares converted							20,293,127
Shares issued converting Preferred shares							2,577,227
Investor | Business Combination June 29, 2021 and through December 31, 2021
Class of Stock [Line Items]
Proceeds from issuance of shares			$ 1,500,000
June 2024 | Business Combination June 29, 2021 and through December 31, 2021
Class of Stock [Line Items]
Warrants issued							4,928,578
Warrant exercise price (in dollar per share)							$ 10
June 2026 | Business Combination June 29, 2021 and through December 31, 2021
Class of Stock [Line Items]
Warrants issued	2,000,000
Warrant exercise price (in dollar per share)	$ 11.50
Subordinate Voting Shares.
Class of Stock [Line Items]
Issuance for business acquisition (in shares)						8,417,325
Share issue price per share					$ 4.99
Subordinate Voting Shares. | Business Combination June 29, 2021 and through December 31, 2021
Class of Stock [Line Items]
Issuance for business acquisition (in shares)				22,335,908	150,000		9,098,302
Fair Value of equity issued				$ 124,359,000	$ 748,500
Earnout liability recorded				$ 7,640,334
Subordinate Voting Shares. | Investor | Business Combination June 29, 2021 and through December 31, 2021
Class of Stock [Line Items]
Issuance for business acquisition (in shares)							150,000
Subordinate Voting Shares. | Camarillo Acquisition Agreement | Business Combination June 29, 2021 and through December 31, 2021
Class of Stock [Line Items]
Issuance for business acquisition (in shares)		6,500,000
Value of shares issued		$ 29,250,000
GH Group | Multiple Voting Shares | Business Combination June 29, 2021 and through December 31, 2021
Class of Stock [Line Items]
Issuance for business acquisition (in shares)				4,754,979
GH Group | Subordinate Voting Shares. | Business Combination June 29, 2021 and through December 31, 2021
Class of Stock [Line Items]
Fair Value of equity issued				$ 88,654
Vested options				5,392,564
Shares issued for exercise of options				479,195
GH Group | Series A Preferred Stock | Business Combination June 29, 2021 and through December 31, 2021
Class of Stock [Line Items]
Shares issued							38,808,618
Proceeds from issuance of shares							$ 31,285,258

SHAREHOLDERS' EQUITY - Share an

SHAREHOLDERS' EQUITY - Share and Equity Transactions (Details) - USD ($)		12 Months Ended
	Jan. 01, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SHAREHOLDERS' EQUITY
Number of shares issued to convertible note holders for interest payments			347,108
Value of Shares issued to convertible note holders for interest payments			$ 868,763
Options exercised			227,116
Proceeds from exercise of stock options			$ 303,694	$ 125,859,372
Number of shares issue on conversion of Restricted Stock Units			2,162,265
Number of shares issued on conversion of exchangeable shares			5,936,636
Contributions from controlling and non-controlling interests			$ 5,505,000
Number of warrants cancelled			2,274,133
Number of warrants issued on exchange			9,999,937
Number of replacement warrants issued			4,548,347
Number of warrants issued			5,451,590
Warrant exercise price (in dollar per share)			$ 5
Private placement financing
SHAREHOLDERS' EQUITY
Number of shares issued on exchange			27,257
Series B Preferred Stock
SHAREHOLDERS' EQUITY
Face value of shares exchanged			$ 27,257,950
Fair value of non-controlling interest			36,549,987
Value of the replacement warrants			5,658,502
Issuance of Preferred Shares and Warrants			7,790,939
Adjustment of preferred shares to redemption value			13,449,142
Series C Preferred Stock
SHAREHOLDERS' EQUITY
Fair value of non-controlling interest			3,733,792
Issuance of Preferred Shares and Warrants			966,208
Adjustment of preferred shares to redemption value			$ 966,208
GH Group | Private placement financing
SHAREHOLDERS' EQUITY
Number of shares issued			4,700
GH Group | Series A Preferred Stock
SHAREHOLDERS' EQUITY
Face value of shares exchanged			$ 22,741,956
Number of shares redeemed			$ 772,718
GH Group | Series B Preferred Stock
SHAREHOLDERS' EQUITY
Number of shares issued			49,969
Value of shares issued			$ 49,999,906
Number of shares issued on exchange			22,712
GH Group | Series C Preferred Stock
SHAREHOLDERS' EQUITY
Issuance for Shares Payable - Plus Business Acquisition (in shares)		1,300,006
Issuance for Shares Payable - Plus Business Acquisition		$ 4,446,000
Value of shares issued			$ 4,700,000
Number of warrants issued	60,000		940,000
Warrant exercise price (in dollar per share)	$ 5		$ 5
Fair value of non-controlling interest	$ 215,826
Issuance of Preferred Shares and Warrants	$ 84,174
Adjustment of preferred shares to redemption value		$ 84,174
Plus Products Holdings Inc | GH Group
SHAREHOLDERS' EQUITY
Issuance for business acquisition (in shares)			2,311,213
Fair Value of equity issued			$ 9,707,414
The Pottery Inc, Acquisition
SHAREHOLDERS' EQUITY
Issuance for business acquisition (in shares)			500,000
Fair Value of equity issued			$ 1,100,000
Grover Beach, Lemoore and Morro Bay
SHAREHOLDERS' EQUITY
Issuance for business acquisition (in shares)			5,606,112
Fair Value of equity issued			$ 14,459,382

SHAREHOLDERS' EQUITY - Variable

SHAREHOLDERS' EQUITY - Variable Interest Entity (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
SHAREHOLDERS' EQUITY
Current Assets		$ 38,894,236	$ 68,621,879
Total Assets		350,628,568	287,583,141
Current Liabilities		54,001,169	55,238,973
Total Liabilities		129,493,952	105,646,225
Revenues, Net		84,873,992	63,192,506
Net Income Attributable to Non-Controlling Interest		(61,675)	$ (197,774)
2000 DLV
SHAREHOLDERS' EQUITY
Transfer of tenant improvements	$ 762,095
Percentage of ownership interest sold	100%
Proceeds from sale of subsidiary	$ 3,060,000
VIE
SHAREHOLDERS' EQUITY
Current Assets		111,686
Non-Current Assets		2,357,957
Total Assets		2,469,643
Non-Current Liabilities		241,373
Total Liabilities		241,373
Revenues, Net		139,500
Net Income Attributable to Non-Controlling Interest		$ 56,997

SHARE-BASED COMPENSATION - Ince

SHARE-BASED COMPENSATION - Incentive Plan (Details) - Stock Options	12 Months Ended
	Dec. 31, 2022
SHARE-BASED COMPENSATION
Maximum number of awards, as a percent of capitalization	10%
Expiration period	5 years

SHARE-BASED COMPENSATION - GH G

SHARE-BASED COMPENSATION - GH Group Options (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) $ / shares $ / item shares
SHARE-BASED COMPENSATION
Outstanding vested option	1,000,717	1,000,717
Options exercised	227,116
Shares payable | $	$ 8,588,915	$ 2,756,830
Stock Options
SHARE-BASED COMPENSATION
Options issued		2,051,000
Restricted Stock Units (RSUs)
SHARE-BASED COMPENSATION
RSUs issued in exchange for stock options	2,162,265	1,076,499
GH Group | Stock Options
SHARE-BASED COMPENSATION
Outstanding vested option		31,403,186
Outstanding vested option exercise price (in dollar per share) | $ / shares		$ 0.23
Outstanding unvested option		29,294,324
Outstanding unvested option exercise price (in dollar per share) | $ / shares		$ 0.26
Options exercised		5,392,564
Shares issued for exercise of options		479,195
Shares reserve for outstanding options		1,433,793
Shares payable | $		$ 2,756,830
Exchange ratio in the exchange of ISOs for options | $ / item		10.27078
GH Group ISOs exchange for stock options		21,065,367
GH Group | Restricted Stock Units (RSUs)
SHARE-BASED COMPENSATION
Share price used in the exchange of NQSO for RSUs (in dollar per share) | $ / shares		$ 10
RSUs issued in exchange for stock options		1,076,499

SHARE-BASED COMPENSATION - Opti

SHARE-BASED COMPENSATION - Options Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Number of Stock Options
Balance as of beginning of period	2,087,784	48,403,624
Forfeited	(407,781)
Exercised	(227,116)
Exchanged for Subordinate Shares		(19,320,935)
Converted to RSU's		(14,886,359)
Effect on Conversion related to the Business Combination		(19,108,791)
Balance as of end of period	1,452,887	2,087,784
Weighted Average Exercise Price
Balance as of beginning of period (in dollar per share)	$ 2.78	$ 0.23
Forfeited (in dollar per share)	2.82
Exercised (in dollar per share)	2.30
Exchanged for Subordinate Shares (in dollar per share)		0.26
Converted to RSUs (in dollar per share)		0.26
Effect on Conversion related to the Business Combination (in dollar per share)		0.28
Balance as of end of period (in dollar per share)	$ 2.84	$ 2.78
Stock Options
Number of Stock Options
Granted		2,051,000
Prior To Business Combination
Number of Stock Options
Granted		12,182,545
Forfeited		(296,350)
Exercised		(4,921,707)
Weighted Average Exercise Price
Granted (in dollar per share)		$ 0.30
Forfeited (in dollar per share)		0.24
Exercised (in dollar per share)		$ 0.26
After Business Combination
Number of Stock Options
Granted		108,695
Forfeited		(72,938)
Weighted Average Exercise Price
Granted (in dollar per share)		$ 4.60
Forfeited (in dollar per share)		$ 2.36

SHARE-BASED COMPENSATION - Op_2

SHARE-BASED COMPENSATION - Options Expiration (Details) - $ / shares	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
SHARE-BASED COMPENSATION
Exercise Price	$ 2.84	$ 2.78	$ 0.23
Stock Options Outstanding	1,452,887	2,087,784	48,403,624
Options vested	1,400,593	1,400,593
Stock Options Exercisable	1,000,717	1,000,717
October 2024
SHARE-BASED COMPENSATION
Exercise Price	$ 2.26
Stock Options Outstanding	629,641
April 2025
SHARE-BASED COMPENSATION
Exercise Price	$ 3.08
Stock Options Outstanding	115,917
January 2026
SHARE-BASED COMPENSATION
Exercise Price	$ 4.60
Stock Options Outstanding	108,695
October 2026
SHARE-BASED COMPENSATION
Exercise Price	$ 3.08
Stock Options Outstanding	598,634

SHARE-BASED COMPENSATION - Op_3

SHARE-BASED COMPENSATION - Options Valuation Assumption (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
SHARE-BASED COMPENSATION
Share-based compensation		$ 225,000
Stock Options
SHARE-BASED COMPENSATION
Weighted-Average Risk-Free Annual Interest Rate		0.29%
Weighted-Average Expected Annual Dividend Yield		0%
Weighted-Average Expected Stock Price Volatility		84.60%
Weighted-Average Expected Life in Years		4 years
Weighted-Average Estimated Forfeiture Rate		0%
Weighted-average fair value of stock options granted (in dollar per share)		$ 0.34
Weighted-average remaining contractual life	2 years 4 months 24 days	3 years 4 months 24 days
Share-based compensation	$ 1,934,561	$ 4,442,223

SHARE-BASED COMPENSATION - RSUs

SHARE-BASED COMPENSATION - RSUs (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
SHARE-BASED COMPENSATION
Options converted to RSUs		14,886,359
Number of Restricted Stock
Share-based compensation		$ 225,000
Restricted Stock Units (RSUs)
SHARE-BASED COMPENSATION
Options converted to RSUs		14,886,359
Number of Restricted Stock
Balance as of the beginning of the period	3,230,948
Granted	1,968,837	2,591,584
converted	(2,162,265)	(1,076,499)
Forfeited	(1,036,986)	(437,135)
Balance as of the end of the period	2,000,534	3,230,948
Share-based compensation	$ 10,821,120	$ 4,042,690
Restricted Stock Units (RSUs) | Management [Member]
Number of Restricted Stock
converted	(2,591,584)

SHARE-BASED COMPENSATION - Stoc

SHARE-BASED COMPENSATION - Stock Appreciation Rights (Details) - USD ($)		12 Months Ended
	Apr. 28, 2022	Dec. 31, 2022	Dec. 31, 2021
SHARE-BASED COMPENSATION
Vesting period	1 year
Share-based compensation			$ 225,000
Share-based Payment Arrangement, Tranche One
SHARE-BASED COMPENSATION
Vesting percentage	33%
Share-based Payment Arrangement, Tranche Two
SHARE-BASED COMPENSATION
Vesting percentage	67%
Stock Appreciation Rights (SARs)
SHARE-BASED COMPENSATION
Balance as of the beginning of the period		159,736
Granted			230,752
Forfeited		(59,875)	(71,016)
Balance as of the end of the period		99,861	159,736
Recorded liability		$ 0	$ 35,442
Share-based compensation		35,000	35,000
Gain on share based compensation		$ 35,000	$ 35,000
Stock Appreciation Rights (SARs) | Share-based Payment Arrangement, Tranche One
SHARE-BASED COMPENSATION
Vesting percentage			33%
Vesting period			1 year
Stock Appreciation Rights (SARs) | Share-based Payment Arrangement, Tranche Two
SHARE-BASED COMPENSATION
Vesting percentage			67%
Vesting period			2 years
Restricted Stock Units (RSUs)
SHARE-BASED COMPENSATION
Balance as of the beginning of the period		3,230,948
Granted		1,968,837	2,591,584
Balance as of the end of the period		2,000,534	3,230,948
Share-based compensation		$ 10,821,120	$ 4,042,690
Restricted Stock Units (RSUs) | Management [Member]
SHARE-BASED COMPENSATION
Vesting period		3 years

SHARE-BASED COMPENSATION - Warr

SHARE-BASED COMPENSATION - Warrants Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Weighted Average Exercise Price
Balance as of end of period (in dollar per share)	$ 5
Warrants
Number of Warrants
Balance as of the beginning of the period	35,418,078	1,968,300
Exercised		1,968,300
Assumed from the Business Combination		28,489,500
Granted	11,114,937	6,928,578
Cancelled	(2,274,133)
Balance as of the end of the period	44,258,882	35,418,078
Weighted Average Exercise Price
Balance as of beginning of period (in dollar per share)	$ 11.29	$ 0.16
Exercised (in dollar per share)		0.16
Assumed from the Business Combination (in dollar per share)		11.50
Granted (in dollar per share)	5.10	10.43
Cancelled (in dollars per share)	10
Balance as of end of period (in dollar per share)	$ 9.80	$ 11.29

SHARE-BASED COMPENSATION - Wa_2

SHARE-BASED COMPENSATION - Warrants Remain Outstanding (Details)	Dec. 31, 2022 $ / shares shares
Class of Warrant or Right [Line Items]
Warrant exercise price (in dollar per share) | $ / shares	$ 5
Warrants Outstanding	44,258,882
Warrants Exercisable	44,258,882
June 2026
Class of Warrant or Right [Line Items]
Warrant exercise price (in dollar per share) | $ / shares	$ 11.50
Warrants Outstanding	30,664,500
Warrants Exercisable	30,664,500
June 2024
Class of Warrant or Right [Line Items]
Warrant exercise price (in dollar per share) | $ / shares	$ 10
Warrants Outstanding	2,654,445
Warrants Exercisable	2,654,445
August 2027
Class of Warrant or Right [Line Items]
Warrant exercise price (in dollar per share) | $ / shares	$ 5
Warrants Outstanding	10,939,937
Warrants Exercisable	10,939,937

SHARE-BASED COMPENSATION - Wa_3

SHARE-BASED COMPENSATION - Warrants By Expiration Date (Details) - $ / shares	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
SHARE-BASED COMPENSATION
Exercise Price (in dollar per share)	$ 5
Warrants
SHARE-BASED COMPENSATION
Exercise Price (in dollar per share)	$ 9.80	$ 11.29	$ 0.16
Warrants Outstanding	44,258,882	35,418,078	1,968,300

SHARE-BASED COMPENSATION - Wa_4

SHARE-BASED COMPENSATION - Warrants Valuation (Details) - Warrants - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
SHARE-BASED COMPENSATION
Weighted-Average Risk-Free Annual Interest Rate	3.42%
Weighted-Average Expected Annual Dividend Yield	0%
Weighted-Average Expected Stock Price Volatility	103.74%
Weighted-Average Expected Life in Years	5 years
Weighted-Average Estimated Forfeiture Rate	0%
Weighted-average fair value of warrants granted (in dollar per share)	$ 1.83	$ 1.64
Weighted-average remaining contractual life	3 years 7 months 6 days	4 years 2 months 12 days

LOSS PER SHARE (Details)

LOSS PER SHARE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
LOSS PER SHARE
Net Loss Attributable to the Company	$ (32,903,021)	$ (43,102,732)
Less Dividends and Increase in Redemption Values of GH Group Preferred Shares	(20,250,481)	(1,797,423)
Net Loss Attributable to the Company	$ (53,153,502)	$ (44,900,155)
Weighted-Average Shares Outstanding - Basic	64,182,436	40,280,639
Weighted-Average Shares Outstanding - Diluted	64,182,436	40,280,639
Loss per share - basic	$ (0.83)	$ (1.11)
Loss per share - diluted	$ (0.83)	$ (1.11)

PROVISION FOR INCOME TAXES AN_3

PROVISION FOR INCOME TAXES AND DEFERRED INCOME TAXES - Components of Provision (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current:
Federal	$ 5,549,824	$ 2,229,468
State	1,603,117	(71,438)
Total Current	7,152,941	2,158,030
Deferred:
Federal	(7,949,438)	(362,055)
State	(3,588,657)	216,762
Total Deferred	(11,538,095)	(145,293)
Reported Income Tax Expense	$ (4,385,154)	$ 2,012,737

PROVISION FOR INCOME TAXES AN_4

PROVISION FOR INCOME TAXES AND DEFERRED INCOME TAXES - Deferred Taxes (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred Tax Assets:
Allowance for Doubtful Accounts	$ 998,674	$ 984,437
Inventory Reserve	99,060	219,474
Deferred Rent	13,511	18,978
Accrued Expenses	183,965	131,916
Operating Lease Liabilities	1,918,288	606,718
Non-qualified Stock Options	863,726	863,726
Stock-based Compensation	3,465,882
Loss on Disposal of Subsidiary	1,600,209	1,720,979
Operating Losses	39,244,750	19,527,783
Property and Equipment and Depreciation	86,553
Total Deferred Tax Assets	48,474,618	24,074,011
Valuation Allowance	(36,303,097)	(22,588,540)
Net Deferred Tax Assets	12,171,521	1,485,471
Deferred Tax Liabilities:
Contingent Consideration		(1,203,039)
Property, Plant & Equipment	(8,750,472)	(882,277)
Right-of-Use Assets	(1,908,717)	(598,774)
State Taxes		(76,672)
Total Deferred Tax Liabilities	(10,659,189)	(2,760,762)
Net Deferred Tax Assets (Liabilities)	$ (1,512,332)	$ (1,275,291)

PROVISION FOR INCOME TAXES AN_5

PROVISION FOR INCOME TAXES AND DEFERRED INCOME TAXES - Reconciliation of Effective Tax Rate to the Statutory Tax Rate (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation between the effective tax rate on income and the statutory tax rate
Income Tax Benefit at Federal Rate	$ (7,804,993)	$ (8,670,431)
State Taxes and Fees	1,808,339	1,200,910
IRS Section 280E Disallowance	1,624,120	1,076,911
Uncertain Tax Position	463,647	420,976
Over Accrual of Prior Year Taxes	123,775
Change in Valuation Allowance	13,714,557	15,935,965
Change in Fair Value of Contingent Consideration	(7,265,518)
Stock-based Compensation	186,107
State Tax Carryforwards	(8,230,418)	(3,986,266)
Goodwill Impairment	1,228,662
Excess Accrual of Prior Year Taxes		(3,425,023)
Other Permanent Differences	(233,432)	(540,305)
Reported Income Tax Expense	$ (4,385,154)	$ 2,012,737

PROVISION FOR INCOME TAXES AN_6

PROVISION FOR INCOME TAXES AND DEFERRED INCOME TAXES - Unrecognized Tax Benefits (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of the beginning and ending amount of total unrecognized tax benefits
Beginning of year	$ 1,449,046	$ 849,358
IRS Section 280E Positions Acquired	888,130	178,712
IRS Section 280E Positions	463,647	420,976
Balance at End of Year	2,800,823	1,449,046
Amount of potential benefits that if recognized would impact the effective tax rate on income from operations	$ 2,800,823	$ 1,449,046

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Royalty (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
COMMITMENTS AND CONTINGENCIES
Accounts payable and accrued liabilities	$ 21,969,516	$ 9,937,160
Royalty Agreements
COMMITMENTS AND CONTINGENCIES
Agreement period	3 years
Period to renew agreement	60 days
Agreement additional period	2 years
Minimum guarantee fee	$ 1,000,000
Minimum guarantee fee, initial payment	50,000
Minimum guarantee fee, 1st year	200,000
Minimum guarantee fee, 2nd year	375,000
Minimum guarantee fee, 3rd year	375,000
Minimum guarantee fee, renewal	1,500,000
Minimum guarantee fee, 4th year	750,000
Minimum guarantee fee, 5th year	750,000
Royalty expense	331,944	388,436
Accounts payable and accrued liabilities	$ 508,333	$ 328,125
Royalty Agreements | Bella Boxes
COMMITMENTS AND CONTINGENCIES
Royalty fee, 1st year (as a percent)	10%
Royalty fee, years 2 to 5 (as a percent)	12%
Royalty Agreements | Flower Products and Accessories
COMMITMENTS AND CONTINGENCIES
Royalty fee, 1st year (as a percent)	6%
Royalty fee, 2nd year (as a percent)	7%
Royalty fee, years 3 to 5 (as a percent)	8%

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Element 7 Transaction (Details)			12 Months Ended
	Dec. 15, 2023 USD ($)	Feb. 23, 2021 USD ($) entity	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($) shares
COMMITMENTS AND CONTINGENCIES
Issuance of Note Receivable			$ 9,887,672	$ 954,092
Number of days VWAP of equity shares			25 days
Subsequent event
COMMITMENTS AND CONTINGENCIES
Litigation Settlement, Amount Awarded from Other Party	$ 999,750
Subordinate Voting Shares.
COMMITMENTS AND CONTINGENCIES
Cash Received in Advance of Shares Issued (in shares) | shares				150,000
Element 7
COMMITMENTS AND CONTINGENCIES
Number of membership received | entity		17
Consideration payable		$ 2,274,167
Suit against Element
COMMITMENTS AND CONTINGENCIES
Claims and litigations			$ 0	$ 0
Joint litigation against Element 7
COMMITMENTS AND CONTINGENCIES
Valuation amount per license			$ 750,000
Number of days VWAP of equity shares			10 days

RELATED PARTY TRANSACTIONS - Le

RELATED PARTY TRANSACTIONS - Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
Rent expense	$ 1,479,305	$ 730,881
Related Party | Isla Vista GHG LLC, partially owned by management
RELATED PARTY TRANSACTIONS
Lease term	10 years
Base rent, initial amount	$ 144,000
Initial monthly rent	$ 5,000
Increased percentage of rent	3%
Rent expense	$ 59,417	0
Related Party | Kazan Trust owned by management
RELATED PARTY TRANSACTIONS
Lease term	10 years
Base rent, initial amount	$ 36,489
Rent expense percentage	3%
Rent expense	$ 12,163	0
Related Party | Lease Agreements | Neo Street Partners LLC
RELATED PARTY TRANSACTIONS
Lease term	5 years
Base rent, initial amount	$ 213,049
Base rent, years two to five	243,491
Rent expense	$ 243,491	243,491
Related Party | Lease Agreements | 3645 Long Beach
RELATED PARTY TRANSACTIONS
Lease term	5 years
Base rent, initial amount	$ 64,477
Base rent, years two	$ 69,352
Rent expense percentage	5%
Rent expense	$ 73,412	$ 69,352

RELATED PARTY TRANSACTIONS - Co

RELATED PARTY TRANSACTIONS - Consulting Agreement (Details) - Related Party - Consulting agreement - Beach Front Property Management Inc - USD ($)		12 Months Ended
	Sep. 28, 2020	Dec. 31, 2022	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
Monthly consulting fee	$ 10,860
Termination period	7 days
Consulting fees		$ 130,320	$ 130,320

REVENUES, NET (Details)

REVENUES, NET (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
REVENUES, NET
Revenues, Net	$ 84,873,992	$ 63,192,506
Retail
REVENUES, NET
Revenues, Net	26,730,846	21,734,403
Wholesale
REVENUES, NET
Revenues, Net	$ 58,143,146	$ 41,458,103

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)							1 Months Ended	6 Months Ended	12 Months Ended
	Mar. 06, 2024 USD ($)	Feb. 23, 2024 USD ($)	Dec. 15, 2023 USD ($)	Sep. 19, 2023 USD ($)	Apr. 21, 2023 USD ($) item	Jan. 01, 2023 USD ($) $ / shares shares	Jul. 31, 2024 USD ($)	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Aug. 01, 2023
Subsequent Event [Line Items]
Number of warrants issued | shares										5,451,590
Exercise Price (in dollar per share) | $ / shares										$ 5
Subsequent event
Subsequent Event [Line Items]
Litigation Settlement, Amount Awarded from Other Party			$ 999,750
Note bearing interest											2%
Litigation settlement, expense				$ 2,865,000
Litigation settlement			1,865,250
Litigation Settlement, awarded from other party			999,750
Loss contingency damages paid value	$ 2,865,000		$ 2,865,000
EBITDA		$ 20					$ 22,500,000	$ 20
Subsequent event | ATES Enterprises, LLC
Subsequent Event [Line Items]
Loss contingency damages sought value									$ 750,000
Litigation settlement, expense									400,000
Gain (Loss) related to litigation settlement									400,000
Series C Preferred Stock
Subsequent Event [Line Items]
Fair value of non-controlling interest										$ 3,733,792
Fair value of warrants										966,208
Adjustment of Preferred Shares to Redemption Value										$ 966,208
GH Group | Private placement financing
Subsequent Event [Line Items]
Number of shares issued | shares										4,700
GH Group | Series C Preferred Stock
Subsequent Event [Line Items]
Value of shares issued										$ 4,700,000
Number of warrants issued | shares						60,000				940,000
Exercise Price (in dollar per share) | $ / shares						$ 5				$ 5
Fair value of non-controlling interest						$ 215,826
Fair value of warrants						$ 84,174
Adjustment of Preferred Shares to Redemption Value									$ 84,174
Issuance for Shares Payable - Plus Business Acquisition (in shares) | shares									1,300,006
Issuance for Shares Payable - Plus Business Acquisition									$ 4,446,000
GH Group | Series C Preferred Stock | Private placement financing | Subsequent event
Subsequent Event [Line Items]
Number of shares issued | shares						300
Value of shares issued						$ 300,000
GH Group | Series D Preferred Stock | Subsequent event
Subsequent Event [Line Items]
Number of shares issued | shares									15,000
Value of shares issued									$ 15,000,000
Number of warrants issued | shares									3,000,000
Exercise Price (in dollar per share) | $ / shares									$ 6
Fair value of non-controlling interest									$ 6,974,262
Fair value of warrants									$ 5,709,193
Subordinated promissory note
Subsequent Event [Line Items]
Note bearing interest										8%
NHC Turklock LLC | Subsequent event
Subsequent Event [Line Items]
Number of multiplying factor to the EBITDA | item					24
Consideration in deferred equity shares					80%
Consideration in long term debt					20%
Purchase price					$ 1,578,428
Inventory					250,000
Intangible Assets					$ 1,328,428
NHC Turklock LLC | Subordinated promissory note
Subsequent Event [Line Items]
Note bearing interest					8%
Maturing period					4 years