Gold Flora (GRAM) 10-Q 14 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Aug. 11, 2023
Cover [Abstract]
Entity Registrant Name	Gold Flora Corporation
Entity Central Index Key	0001876945
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Jun. 30, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding			288,426,413
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-56348
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	93-2261104
Entity Address Address Line 1	3165 Red Hill Avenue
Entity Address City Or Town	Costa Mesa
Entity Address State Or Province	CA
Entity Address Postal Zip Code	92626
City Area Code	669
Local Phone Number	279-5390
Entity Interactive Data Current	Yes
Entity Incorporation Date Of Incorporation		Jun. 17, 2019

Interim Condensed Consolidated

Interim Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Interim Condensed Consolidated Balance Sheets
Cash	$ 60,544,072	$ 93,697,529
Accounts receivable, net	1,114,729	1,205,700
Inventory	6,183,033	8,727,858
Notes and other receivables, net	121,057	108,957
Prepaid expenses and other current assets	7,910,331	8,368,495
Assets held for sale	5,698,193	6,102,764
Total current assets	81,571,415	118,211,303
Investments	1,312,846	1,478,204
Security deposits	1,307,509	1,181,078
Prepaid expenses and other assets	260,906	844,239
Notes and other receivables, net	5,333,598	518,846
Property and equipment	13,618,281	15,146,084
Right-of-use assets - operating	16,431,134	20,689,086
Right-of-use assets - finance	22,287,811	23,070,846
Intangible assets	95,735,035	99,378,098
Total assets	237,858,535	280,517,784
Liabilities
Accounts payable and accrued liabilities	26,109,146	24,560,359
Consideration payable - current portion	4,988,833	5,777,943
Operating lease liability - current portion	1,996,340	2,355,174
Finance lease liability - current portion	224,545	156,184
Note payable	0	931,103
Contingent consideration	3,534,774	1,611,843
Liabilities held for sale	1,104,425	1,309,077
Total current liabilities	37,958,063	36,701,683
Operating lease liabilities	21,264,943	24,803,815
Finance lease liabilities	36,472,977	36,618,530
Consideration payable	0	383,334
Deferred tax liabilities	19,868,631	20,972,629
Total liabilities	115,564,614	119,479,991
Shareholders' equity
Common shares, no par value, unlimited Common shares authorized 118,827,323 issued and outstanding at March 31, 2023 and 107,516,333 at December 31, 2022	0	0
Additional paid in capital	998,775,061	996,697,299
Non-controlling interest	1	1
Accumulated deficit	(876,481,141)	(835,659,507)
Total shareholders' equity	122,293,921	161,037,793
Total liabilities and shareholders' equity	$ 237,858,535	$ 280,517,784

Interim Condensed Consolidate_2

Interim Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Interim Condensed Consolidated Balance Sheets
Common stock no par value	$ 0	$ 0
Common stock shares issued	120,158,606	107,516,333
Common stock shares outstanding	120,158,606	107,516,333

Interim condensed consolidate_3

Interim condensed consolidated statements of operations and comprehensive loss - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Interim condensed consolidated statements of operations and comprehensive loss
Sales, net of discounts	$ 19,410,764	$ 21,673,714	$ 37,464,976	$ 44,114,014
Cost of sales	9,975,383	15,650,560	20,248,545	31,373,966
Gross profit	9,435,381	6,023,154	17,216,431	12,740,048
Impairment loss	403,271	2,429,530	403,271	2,429,530
Operating expenses	29,889,848	32,288,461	51,991,392	71,198,369
Loss from operations	(20,857,738)	(28,694,837)	(35,178,232)	(60,887,851)
Other income (expense)
Interest income	614,954	0	1,237,750
Interest expense	(1,208,949)	(1,260,262)	(2,472,877)	(2,510,830)
Loss on disposal of assets	0	(63,314)	93,944	317,787
Change in fair value of investments	(170,358)	(330,960)	(170,358)	(33,096)
Change in fair value of contingent consideration	(1,177,730)	(249,973)	(1,922,931)	638,595
Other income	450,000	801,339	455,170	1,109,295
Loss before income taxes	(22,349,821)	(29,298,061)	(38,145,422)	(62,001,674)
Income tax recovery (expense)	(1,961,804)	244,473	(2,676,212)	(42,227)
Loss and comprehensive loss from continuing operations	(24,311,625)	(29,053,588)	(40,821,634)	(62,043,901)
Loss from discontinued operations, net of income tax	0	(1,429,097)	0	(1,975,316)
Loss and comprehensive loss attributable to shareholders of the company	(24,311,625)	(30,123,075)	(40,821,634)	(63,814,952)
Loss and comprehensive loss attributable to redeemable non-controlling interest	0	(359,610)	0	(204,265)
Net loss	$ (24,311,625)	$ (30,482,685)	$ (40,821,634)	$ (64,019,217)
Per share - basic and diluted
Loss per share from discontinued operations	$ 0	$ (0.01)	$ 0	$ (0.02)
Loss per share from continuing operations	(0.20)	(0.29)	(0.37)	(0.62)
Loss per share	$ (0.20)	$ (0.30)	$ (0.37)	$ (0.64)
Weighted average number of common shares	120,070,367	101,102,391	111,208,235	99,967,824

Interim condensed consolidate_4

Interim condensed consolidated statements of changes in shareholders (deficit) equity (Unaudited) - USD ($)	Total	Stock Warrants	Common Shares To Be Issued Member	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Noncontrolling Interest
Balance, shares at Dec. 31, 2021		35,837,500	743,768	97,065,092
Balance, amount at Dec. 31, 2021	$ 361,075,186				$ 954,102,859	$ (593,027,673)
Shares issued for long-term strategic contract shares				1,348,921
Shares issued for long-term strategic contract amount	1,875,000				1,875,000	0
Shares issued to settle contingent consideration, shares			(305,325)	569,939
Shares issued to settle contingent consideration, amount	299,014				299,014	0
Shares issued for RSUs vested, shares				201,380
Shares issued for RSUs vested, amount	0				0	0
Tax settlements associated with RSUs	(204,802)				(204,802)	0
Share-based compensation	2,242,077				2,242,077	0
Net loss	(33,691,877)				0	(33,691,877)
Balance, amount at Mar. 31, 2022	331,594,598				958,314,148	(626,719,550)
Balance, shares at Mar 31, 2022 at Mar. 31, 2022		35,837,500	438,443	99,185,332
Balance, shares at Dec. 31, 2021		35,837,500	743,768	97,065,092
Balance, amount at Dec. 31, 2021	361,075,186				954,102,859	(593,027,673)
Share-based compensation	3,703,170
Balance, amount at Jun. 30, 2022	304,592,171				961,434,796	(656,842,625)
Balance, shares at Mar 31, 2022 at Jun. 30, 2022		35,837,500	438,443	100,884,163
Balance, shares at Mar. 31, 2022		35,837,500	438,443	99,185,332
Balance, amount at Mar. 31, 2022	331,594,598				958,314,148	(626,719,550)
Shares issued for long-term strategic contract shares				1,441,093
Shares issued for long-term strategic contract amount	1,875,000				1,875,000	0
Shares issued for RSUs vested, amount	0				0	0
Tax settlements associated with RSUs	(215,445)				(215,445)	0
Share-based compensation	1,461,093				1,461,093	0
Net loss	(30,123,075)				0	(30,123,075)
Shares issued for RSUs vested, shares				257,738
Balance, amount at Jun. 30, 2022	304,592,171				961,434,796	(656,842,625)
Balance, shares at Mar 31, 2022 at Jun. 30, 2022		35,837,500	438,443	100,884,163
Balance, shares at Dec. 31, 2022		35,837,500	6,673,222	107,516,333
Balance, amount at Dec. 31, 2022	161,037,793				996,697,299	(835,659,507)	$ 1
Tax settlements associated with RSUs	(16,799)				(16,799)	0	0
Share-based compensation	1,665,220				1,665,220	0	0
Net loss	(16,510,009)				0	(16,510,009)	0
Shares issued for RSUs vested, shares				165,217
Shares issued for RSUs vested, amount	0				0	0	0
Shares returned to Treasury, shares			7,122,321	7,122,321
Shares returned to Treasury, amount	0				0	0	0
Shares issued in exchange for shares of subsidiary, shares				18,268,094
Shares issued in exchange for shares of subsidiary, amount	0				0	0	0
Balance, amount at Mar. 31, 2023	146,176,205				998,345,720	(852,169,516)	1
Balance, shares at Mar 31, 2022 at Mar. 31, 2023		35,837,500	449,099	118,827,323
Balance, shares at Dec. 31, 2022		35,837,500	6,673,222	107,516,333
Balance, amount at Dec. 31, 2022	161,037,793				996,697,299	(835,659,507)	1
Share-based compensation	2,163,703
Balance, amount at Jun. 30, 2023	122,293,921				998,775,061	(876,481,141)	1
Balance, shares at Mar 31, 2022 at Jun. 30, 2023		35,837,500	336,465	120,158,606
Balance, shares at Mar. 31, 2023		35,837,500	449,099	118,827,323
Balance, amount at Mar. 31, 2023	146,176,205				998,345,720	(852,169,516)	1
Tax settlements associated with RSUs	(69,142)				(69,142)	0	0
Share-based compensation	498,483				498,483	0	0
Net loss	(24,311,625)				0	(24,311,625)	0
Shares issued for RSUs vested, shares				768,177
Shares issued for RSUs vested, amount	0				0	0	0
Shares returned to Treasury, shares				2,517
Shares returned to Treasury, amount	0				0	0	0
Shares issued in exchange for shares of subsidiary, shares				452,989
Shares issued in exchange for shares of subsidiary, amount	0				0	0	0
Share issuance for previous acquisitions, shares			112,634	112,634
Share issuance for previous acquisitions, amount	0				0	0	0
Balance, amount at Jun. 30, 2023	$ 122,293,921				$ 998,775,061	$ (876,481,141)	$ 1
Balance, shares at Mar 31, 2022 at Jun. 30, 2023		35,837,500	336,465	120,158,606

Interim Condensed Consolidate_5

Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash provided by (used in) Operating activities
Net loss from continuing operations	$ 40,821,634	$ 62,043,901
Adjustments for items not involving cash
Impairment	403,271	2,429,530
Interest expense	2,472,877	2,510,830
Non- cash Interest income	(153,755)	(48,417)
Loss on disposal of assets	93,944	317,787
Loss on lease termination	0	41,074
Allowance for accounts receivable and notes receivable	429,338	2,478,142
Fair value change of investments	170,358	33,096
Depreciation and amortization	5,436,989	12,195,210
Share-based compensation expense, net of withholding tax settlement	2,077,762	3,282,923
Non-cash marketing expense	565,000	2,727,272
Non-cash operating lease expense	2,515,095	3,704,397
Fair value change of contingent consideration	1,922,931	(638,595)
Deferred income tax recovery	(1,103,998)	(1,550,509)
Repayment of operating lease liabilities	(3,572,578)	(4,611,772)
Net changes in non-cash working capital items	4,113,961	(1,473,083)
Net cash used in continued operating activities	(25,450,439)	(40,646,016)
Net cash used in discontinued operating activities	0	(3,824,924)
Total operating activities	(25,450,439)	(44,470,940)
Financing activities
Receipt of payments on notes receivables	0	1,572,712
Repayments of consideration payable	(766,667)	(766,666)
Repayments of finance lease liabilities	2,295,363	2,228,507
Total financing activities	(3,062,030)	(1,422,461)
Investing activities
Purchases of property and equipment	69,928	2,314,113
Proceeds from sale of property and equipment, net of selling costs	328,940	6,176,473
Advances for notes receivables	5,000,000	0
Payments received on notes receivable	100,000	0
Acquisition of investments	0	150,000
Total investing activities	(4,640,988)	3,712,360
Net change in cash during the period	(33,153,457)	(42,181,041)
Cash, restricted cash and restricted cash equivalents
Beginning of period	93,697,529	174,892,298
End of period	60,544,072	132,711,257
Cash	60,544,072	125,993,248
Restricted cash and restricted cash equivalents	0	6,718,009
Cash, restricted cash and restricted cash equivalents	$ 60,544,072	$ 132,711,257

Nature of operations

Nature of operations	6 Months Ended
	Jun. 30, 2023
Nature of operations
Nature of operations	1. Nature of operations TPCO Holding Corp. (“TPCO” or the “Company”) was a special purpose acquisition corporation incorporated on June 17, 2019 under the laws of the Province of British Columbia for the purpose of effecting, directly or indirectly, an acquisition of one or more businesses or assets, by way of merger, amalgamation, arrangement, share exchange, asset acquisition, share purchase, reorganization, or any other similar business combinations involving the Company (a “Qualifying Transaction”). As more fully described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021, the Company completed the Qualifying Transaction on January 15, 2021 and at which time the Company changed its name to TPCO Holding Corp. The Company’s registered office is located at 595 Burrard Street, Suite 2600, P.O. Box 49314, Vancouver, BC, V7X 1L3, Canada, and the Company’s head office is located at 1550 Leigh Avenue, San Jose, California, 95125, United States of America. Commencing on the date of the Qualifying Transaction, the Company became integrated as a cultivator, retailer, manufacturer and distributor of adult use cannabis products through the sale to omni-channel retail and wholesale customers under the “Medical Marijuana Programs Act” and the proposition 64 “The Adult Use of Marijuana Act”. On July 7, 2023 the Company was acquired via an all stock merger by Gold Flora LLC. The merged entity operates as Gold Flora Corporation. Refer to Note 27.

Basis of presentation

Basis of presentation	6 Months Ended
	Jun. 30, 2023
Nature of operations
Basis of presentation	2. Basis of presentation These interim condensed consolidated financial statements reflect the accounts of the Company and were prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”) for financial information. These interim condensed consolidated financial statements are presented in U.S. dollars, which is also the Company’s and its subsidiaries’ functional currency. These interim condensed consolidated financial statements are unaudited and reflect adjustments (consisting of normal recurring adjustments) that are, in the opinion of management, necessary to provide a fair statement of results for the interim periods in accordance with GAAP. The results reported in these interim condensed consolidated financial statements should not be regarded as necessarily indicative of results that may be expected for an entire fiscal year. These interim condensed consolidated financial statements have been prepared on a going concern basis, which assumes that the Company will continue in operation for the foreseeable future and, accordingly, will be able to realize its assets and discharge its liabilities in the normal course of operations as they come due. The Company is currently meeting its current operational obligations as they become due from its current working capital. However, the Company has sustained losses since inception and may require additional capital in the future. As at June 30, 2023, the Company had a total accumulated deficit of $876,364,989. For the three and six months’ ended June 30, 2023, the Company had a net loss of $24,311,625 and $40,821,634, respectively and net cash used in operating activities for the six months ended June 30, 2023 was $25,450,439. These factors raise substantial doubt about the Company’s ability to continue as a going concern. As described in Note 27, the Company consummated a business combination with Gold Flora LLC on July 7, 2023, forming Gold Flora Corporation (“GFC”). GFC anticipates realizing synergies from this acquisition, as well as plans to reduce operating expenses through various strategic initiatives and aggressive cost-cutting measures which the Company believes alleviates substantial doubt over going concern. In addition, GFC plans to raise additional financing if needed to help fund operations. However, there can be no assurance that the Company will be successful in achieving its objectives. These condensed consolidated interim financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from uncertainty related to substantial doubt about the Company’s ability to continue as a going concern. Certain information and footnote disclosures normally included in the audited annual consolidated financial statements prepared in accordance with GAAP have been omitted or condensed. These interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 (the “2022 Form 10-K”) and have been prepared on a basis consistent with the accounting policies as described in the 2022 Form 10-K. i) Basis of consolidation These interim condensed consolidated financial statements include the accounts of the Company and all subsidiaries. Subsidiaries are entities in which the Company has a controlling voting interest or is the primary beneficiary of a variable interest entity. Subsidiaries are fully consolidated from the date control is transferred to the Company and are de-consolidated from the date control ceases. All intercompany accounts and transactions have been eliminated on consolidation. The interim condensed consolidated financial statements include all the assets, liabilities, revenues, expenses and cash flows of the Company and its subsidiaries after eliminating intercompany balances and transactions. ii) Use of estimates The preparation of these interim condensed consolidated financial statements and accompanying notes in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ from those estimates. iii) Emerging growth company The Company is an “Emerging Growth Company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it has taken advantage of certain exemptions from various reporting requirements that are not applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a Company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. iv) Accounting standards adopted Allowance for credit losses In September 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. This guidance was subsequently amended by ASU 2018-19, Codification Improvements, ASU 2019- 04, Codification Improvements, ASU 2019-05, Targeted Transition Relief, ASU 2019-10, Effective Dates, and ASU 2019-11, Codification Improvements. The Company adopted this ASU effective Jan 1, 2023. The adoption did not have a material effect on its interim condensed consolidated financial statements.

Inventory

Inventory	6 Months Ended
	Jun. 30, 2023
Inventory
Inventory	3. Inventory June 30, 2023 December 31, 2022 Packaging supplies $ 1,127,601 $ 2,109,465 Biological assets 26,633 22,844 Raw materials 271,863 48,936 Work in progress 54,031 227,936 Finished goods 4,702,905 6,318,677 $ 6,183,033 $ 8,727,858

Notes and Other Receivables Net

Notes and Other Receivables Net	6 Months Ended
	Jun. 30, 2023
Notes and Other Receivables Net
Notes and other receivables, net	4. Notes and other receivables, net June 30, 2023 December 31, 2022 Upfront payment $ 5,650,000 $ 5,650,000 Prepayment 1,490,000 1,490,000 Promissory note receivables (i) 5,454,655 627,803 Total notes receivable 12,594,655 7,767,803 Less allowance for credit losses (7,140,000 ) (7,140,000 ) Total notes receivable 5,454,655 627,803 Note receivable – current portion 121,057 108,957 Note receivable- non-current $ 5,333,598 $ 518,846 (i) During the six-months ended June 30, 2023, the Company entered into an arrangement to provide funding to Gold Flora, LLC (“Gold Flora”) with principal amounts of up to $5,000,000. During the six-months ended, the Company advanced $5,000,000 of the committed funding. The note is secured by certain assets of Gold Flora, bears interest at 10% per annum and following the close of the transaction described in Note 27, has no set terms of repayment. The balance as at June 30, 2023 related to this promissory note, including accrued interest, is $5,125,114.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	6 Months Ended
	Jun. 30, 2023
Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets	5. Prepaid expenses and other current assets June 30, 2023 December 31, 2022 Prepaid expenses $ - $ 51,456 Prepaid insurance 180,325 771,752 Prepaid inventory 402,141 89,386 Prepaid rent - 54,160 Other prepaid assets 1,283,710 1,357,586 Indemnification assets 6,044,155 6,044,155 $ 7,910,331 $ 8,368,495

Assets held for sale

Assets held for sale	6 Months Ended
	Jun. 30, 2023
Assets held for sale
Assets held for sale	6. Assets held for sale The following table outlines the carrying amounts of major classes of assets and liabilities classified as held for sale: June 30, 2023 December 31, 2022 Current assets classified as held for sale Right-of-use assets - operating $ 1,146,661 $ 1,240,211 Intangible assets 9,822,809 11,443,681 Total carrying value of current assets 10,969,470 12,683,892 Impairment recognized on classification as held for sale (5,271,277 ) (6,581,128 ) Total assets classified as held for sale $ 5,698,193 $ 6,102,764 Current liabilities classified as held for sale Operating lease liability – current portion $ 1,104,425 $ 1,309,077 Total liabilities classified as held for sale $ 1,104,425 $ 1,309,077 During the year ended December 31, 2022, the Company became committed to plans to sell four licenses and transfer certain right of use asset and lease liabilities related to the licenses. During the six months ended June 30, 2023, the Company sold an asset previously classified as held for sale and did not commit to plans to sell any additional assets.

Discontinued operations

Discontinued operations	6 Months Ended
	Jun. 30, 2023
Discontinued operations
Discontinued operations	7. Discontinued operations On October 31, 2022, the Company sold its wholly owned subsidiary, SISU Extractions LLC (“SISU”). The disposition of the operations represented a major strategic shift in the business and met the criteria of discontinued operations. The Company has re-presented the interim condensed consolidated statement of operations and comprehensive loss for the three and six-months ended June 30, 2022. Summarized results of the discontinued operations were as follows: Three months ended June 30, 2022 Six months ended June 30, 2022 Sales, net of discounts $ 5,704,716 $ 16,495,607 Cost of sales 5,177,831 14,501,234 Gross profit 526,885 1,994,373 Operating expenses (1,830,658 ) (3,536,193 ) Loss from operations (1,303,773 ) (1,541,820 ) Other expense (12,130 ) (12,130 ) Income tax expense (113,194 ) (421,366 ) Loss from discontinued operations, net of income tax $ (1,429,097 ) $ (1,975,316 )

Investments

Investments	6 Months Ended
	Jun. 30, 2023
Investments
Investments	8. Investments Marketable securities Non-marketable securities Available for sale securities Other Total Balance, December 31, 2021 $ 860,496 $ 591,545 $ 1,048,028 $ - $ 2,500,069 Acquired - - - 150,000 150,000 Interest income - - 40,000 - 40,000 Change in fair value (33,096 ) - - - (33,096 ) Balance, June 30, 2022 $ 827,400 $ 591,545 $ 1,088,028 $ 150,000 $ 2,656,973 Balance, December 31, 2022 $ - $ 591,545 $ 736,659 $ 150,000 $ 1,478,204 Interest income - - 5,000 - 5,000 Change in fair value - - (170,358 ) - (170,358 ) Balance, June 30, 2023 $ - $ 591,545 $ 571,301 $ 150,000 $ 1,312,846

Property and Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2023
Property and Equipment
Property and Equipment	9. Property and equipment June 30, 2023 December 31, 2022 Gross carrying amounts Leasehold improvements $ 15,883,857 $ 16,444,132 Production equipment 2,299,446 2,261,005 Furniture and fixtures 871,689 871,689 Vehicles 333,325 333,325 Office equipment 933,634 933,634 20,321,951 20,843,785 Accumulated depreciation Leasehold improvements (4,189,557 ) (3,646,995 ) Production equipment (1,401,868 ) (1,176,720 ) Furniture and fixtures (460,194 ) (373,634 ) Vehicles (134,735 ) (103,069 ) Office equipment (517,316 ) (397,283 ) (6,703,670 ) (5,697,701 ) Property and equipment, net $ 13,618,281 $ 15,146,084 Depreciation expense for the three and six months ended June 30, 2023 was $499,110 and $1,010,892, respectively (three and six months ended June 30, 2022 related to continuing operations - $801,667 and $1,762,367, respectively).

Leases

Leases	6 Months Ended
	Jun. 30, 2023
Leases
Leases	10. Leases The Company leases real estate used for dispensaries, production plants, and corporate offices. Lease terms for real estate generally range from 0.17 to 14.25 years. Most leases include options to renew for varying terms at the Company’s sole discretion. Certain leases include escalation clauses or payment of executory costs such as property taxes, utilities, or insurance and maintenance. Rent expense for leases with escalation clauses is accounted for on a straight-line basis over the lease term. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. The following table provides the components of lease cost: Three months ended Six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Operating lease costs $ 1,255,780 $ 1,947,607 $ 2,515,095 $ 3,704,397 Short term lease expense - 162,500 54,166 162,500 Lease expense 1,255,780 2,110,107 2,569,261 3,866,897 Finance lease cost: Amortization of lease assets 391,517 392,190 783,035 785,724 Interest on lease liabilities 1,114,626 1,116,715 2,218,172 2,221,316 Finance lease cost 1,506,143 1,508,905 3,001,207 3,007,040 Total lease costs $ 2,761,923 $ 3,619,012 $ 5,570,468 $ 6,873,937 The maturity of the contractual undiscounted lease liabilities as of June 30, 2023: Operating Lease Finance Lease Remainder of 2023 $ 2,294,365 $ 2,329,793 2024 4,302,015 4,763,910 2025 4,417,481 4,906,828 2026 4,544,592 5,054,033 2027 4,009,473 5,205,654 Thereafter 18,295,465 59,679,244 Total undiscounted lease liabilities 37,863,391 81,939,462 Interest on lease liabilities 14,602,108 45,241,940 Total present value of minimum lease payments 23,261,283 36,697,522 Lease liability – current portion 1,996,340 224,545 Lease liability $ 21,264,943 $ 36,472,977 Additional information on the right-of-use assets is as follows: Operating lease Finance lease Gross carrying amount Balance, December 31, 2022 $ 25,119,489 $ 26,258,698 Lease modification (i) (2,709,129 ) - Impairment (Note 12) (403,271 ) - Balance, June 30, 2023 $ 22,007,089 $ 26,258,698 Depreciation Balance, December 31, 2022 $ 4,430,402 $ 3,187,852 Additions 1,145,553 783,035 Balance, June 30, 2023 $ 5,575,955 $ 3,970,887 Carrying amount June 30, 2023 $ 16,431,134 $ 22,287,811 Carrying amount December 31, 2022 $ 20,689,086 $ 23,070,846 (i) During the six months ended June 30, 2023, the Company decreased the square footage and extended the lease term for one of its leases. As a result, the Company recognized a reduction in its right-of-use asset and the associated liability. The Company capitalized $Nil of amortization to inventory for the three and six months ended June 30, 2023 ($352,367 and $704,732 during the three and six months ended June 30, 2022 related to continuing operations, respectively).

Goodwill and Intangibles Assets

Goodwill and Intangibles Assets	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangibles Assets
Goodwill and Intangibles	11. Goodwill and intangible assets June 30, 2023 December 31, 2022 Opening gross goodwill 584,745,143 607,413,242 Measurement period adjustment - (22,633,099 ) Disposals (24,351,801 ) (35,000 ) 560,393,342 584,745,143 Opening accumulated impairment (584,745,143 ) (563,361,597 ) Impairment - (21,418,546 ) Disposals 24,351,801 35,000 (560,393,342 ) (584,745,143 ) Goodwill, net $ - $ - June 30, 2023 December 31, 2022 Intangible assets gross carrying amounts (i) License 82,563,527 82,563,527 Brand 50,400,559 50,400,559 Customer relations 2,920,000 2,920,000 135,884,086 135,884,086 Intangible assets accumulated amortization License (28,864,369 ) (26,654,299 ) Brand (10,489,592 ) (9,218,821 ) Customer relations (795,090 ) (632,868 ) (40,149,051 ) (36,505,988 ) Intangible assets, net $ 95,735,035 $ 99,378,098 The Company recorded amortization expense related to the three and six months ended June 30, 2023 of $1,821,532 and $3,643,063, respectively (three and six months ended June 30, 2022 related to continuing operations - $5,107,255 and $10,136,910, respectively). The following table outlines the estimated future annual amortization expense as of June 30, 2023: Estimated Amortization Remainder of 2023 $ (3,614,820 ) 2024 (7,191,983 ) 2025 (7,191,983 ) 2026 (7,191,983 ) 2027 (7,174,094 ) Thereafter (63,370,172 ) $ (95,735,035 )

Impairment

Impairment	6 Months Ended
	Jun. 30, 2023
Impairment
Impairment	12. Impairment Three months ended Six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Right-of-use assets (i) $ 403,271 $ 1,290,591 $ 403,271 $ 1,290,591 Assets held for sale (ii) - 1,138,939 - 1,138,939 $ 403,271 $ 2,429,530 $ 403,271 $ 2,429,530 (i) During the three and six months ended June 30, 2023, the Company recorded impairment of $403,271 related to one of its properties which is no longer being used by the Company and has been listed for sublease at an amount less than current rental payments. During the six months ended June 30, 2022, the Company recorded impairment of $1,290,591 related to two of its properties which are no longer being used by the Company and were subleased or listed for sublease at an amount less than current rental payments. (ii) In June 2022, the Company became committed to a plan to sell two licenses and transfer the related right of use asset and lease liability. Prior to reclassification to assets held for sale, the assets were tested for impairment, resulting in an impairment loss of $1,138,939 on intangible assets.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	6 Months Ended
	Jun. 30, 2023
Accounts Payable and Accrued Liabilities
Accounts Payable and Accrued Liabilities	13. Accounts payable and accrued liabilities June 30, 2023 December 31, 2022 Trade payables $ 5,982,108 $ 4,249,794 Other accrued expenses 3,215,710 4,872,988 Accrued payroll expenses 640,942 2,666,974 Accrued severance expenses 982,217 692,220 Accrued income and other taxes 14,395,993 9,974,817 Goods received but not yet invoiced 892,176 2,103,566 $ 26,109,146 $ 24,560,359

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2023
Income Taxes
Income Taxes	14. Income taxes The following table summarizes the Company’s income tax expense and effective tax rates for the three and six months ended June 30, 2023 and 2022: Three months ended Six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Loss before income taxes $ (22,349,821 ) $ (29,298,061 ) $ (38,145,422 ) $ (62,001,674 ) Income tax (expense) recovery $ (1,961,804 ) $ 244,473 $ (2,676,212 ) $ (42,227 ) Effective tax rate 8.78 % (0.83 %) 7.02 % 0.07 % The Company has computed its provision for income taxes under the discrete method which treats the year-to-date period as if it were the annual period and determines the income tax expense or benefit on that basis. The discrete method is applied when application of the estimated annual effective tax rate is impractical because it is not possible to reliably estimate the annual effective tax rate. The Company believes that, at this time, the use of this discrete method is more appropriate than the annual effective tax rate method as the estimated annual effective tax rate method is not reliable due to the high degree of uncertainty in estimating annual pre-tax income due to the industry within which the Company operates. Due to its cannabis operations, the Company is subject to the limitations of Internal Revenue Code (“IRC”) Section 280E under which the Company is only allowed to deduct expenses directly related to sales of product. This results in permanent differences between ordinary and necessary business expenses deemed non-allowable under IRC Section 280E. The effective tax rate for the three and six months ended June 30, 2023 varies from the three and six months ended June 30, 2022, primarily due to the increase in non-deductible expenses as a proportion of total expenses in the current year. The Company incurs expenses that are not deductible due to IRC Section 280E limitations which results in significant income tax expense. The Company operates in a number of tax jurisdictions and are subject to examination of its income tax returns by tax authorities in those jurisdictions who may challenge any item on those returns. Significant judgment is required in evaluating the Company’s uncertain tax positions and determining the provision for income taxes. The Company’s unrecognized tax assets were approximately $67,718,372 and $66,459,411 as at June 30, 2023 and December 31, 2022, respectively. The federal statute of limitations remains open for the 2019 tax year to the present. The state income tax returns generally remain open for the 2018 tax year through the present. Net operating losses arising prior to these years are also open to examination if and when utilized.

Shareholders equity

Shareholders equity	6 Months Ended
	Jun. 30, 2023
Shareholders equity
Shareholders' equity	15. Shareholders’ equity Common shares a) Authorized The Company is authorized to issue an unlimited number of common shares with no par value. b) Common shares issued Number of common shares Balance December 31, 2022 107,516,333 Shares issued for Coast L exchange (i) 18,721,083 Shares issued for vested RSUs and PSUs 933,394 Shares issued previously classified as shares to be issued (ii) 112,634 Shares returned to Treasury (iii) (7,124,838 ) Balance, June 30, 2023 120,158,606 (i) On November 14, 2022, Coast L Acquisition Corp (“Coast L”) a wholly owned subsidiary of the Company issued 24,796,902 common shares of Coast L as part of the legal closing of the Company’s acquisition of Coastal Holding Company, LLC. During the six months ended June 30, 2023, an additional 106,290 shares of Coast L were issued. Each Coast L share is exchangeable at any time on a one-for-one basis into common shares of the Company. During the six months ended June 30, 2023, 18,721,083 Coast L shares were exchanged for 18,721,083 common shares of the Company. As at June 30, 2023, 6,182,109 exchangeable shares of Coast L are outstanding. (ii) During the six months ended June 30, 2023, 112,634 shares were issued in relation to a previous business combination which were sitting in “to be issued” at March 31, 2023 and December 31, 2022. (iii) Of the 7,124,838 shares returned to treasury during the six months ended June 30, 2023, 7,122,321 were sitting in “to be returned” at December 31, 2022. Of those shares, 7,121,239 related to the modification agreements that were entered into between the Company, a third-party, and Shawn C. Carter p/k/a JAY-Z.

Operating Expenses

Operating Expenses	6 Months Ended
	Jun. 30, 2023
Operating Expenses
Operating Expenses	16. Operating expenses Three months ended Six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 General and administrative $ 13,542,776 $ 8,751,232 $ 21,496,719 $ 21,837,374 Allowance for accounts receivable and notes receivable 641,984 168,704 683,854 2,581,335 Sales and marketing 3,400,113 3,718,017 4,771,414 7,124,375 Salaries and benefits 7,838,554 9,874,452 14,869,452 19,890,008 Share-based compensation (Note 18) 498,483 1,461,093 2,163,703 3,703,170 Lease expense (Note 10) 1,255,780 2,110,107 2,569,261 3,866,897 Depreciation of property and equipment and amortization of right-of-use assets under finance leases 890,628 882,659 1,793,928 1,843,359 Amortization of intangible assets (Note 11) 1,821,530 5,322,197 3,643,061 10,351,851 $ 29,889,848 $ 32,288,461 $ 51,991,392 $ 71,198,369

Loss per share

Loss per share	6 Months Ended
	Jun. 30, 2023
Loss per share
Loss per share	17. Loss per share Three months ended Six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Loss from continuing operations available to common shareholders $ (24,311,625 ) $ (28,693,978 ) $ (40,821,634 ) $ (61,839,636 ) Loss from discontinued operations available to common shareholders - (1,429,097 ) - (1,975,316 ) Loss available to common shareholders $ (24,311,625 ) $ (30,123,075 ) $ (40,821,634 ) $ (63,814,952 ) Weighted average number of shares, basic and diluted 120,070,367 101,102,391 111,208,235 99,967,824 Basic and diluted loss per share from continuing operations $ (0.20 ) $ (0.29 ) $ (0.37 ) $ (0.62 ) Basic and diluted loss per share from discontinued operations - (0.01 ) - (0.02 ) Basic and diluted loss per share $ (0.20 ) $ (0.30 ) $ (0.37 ) $ (0.64 ) Approximately 66,912,067 of potentially dilutive securities as at June 30, 2023 were excluded in the calculation of diluted loss per share as their impact would have been anti-dilutive.

Sharebased compensation

Sharebased compensation	6 Months Ended
	Jun. 30, 2023
Sharebased compensation
Share-based compensation	18. Share-based compensation Effective January 2021, the Company established the Equity Incentive Plan (the “Plan”), which provides for the granting of incentive share options, nonqualified share options, share appreciation rights (“SARs”), restricted share units (“RSUs”), deferred share units (“DSUs”) and performance share units (“PSUs”), herein collectively referred to as “Awards”. (a) Share options The Company’s options outstanding relate to replacement options issued in a business combination that occurred in 2021. Six months ended June 30, 2023 Number of options Weighted average exercise price $ Weighted average remaining contractual term Aggregate intrinsic value Outstanding, beginning of period 376,385 7.67 Expired (148,698 ) 7.52 Forfeited (1,747 ) 7.10 Outstanding, end of period 225,940 7.79 4.43 - Vested and expected to vest in the future 225,940 7.79 - Exercisable 200,948 7.81 4.43 - As at June 30, 2023, there was $Nil of total unrecognized compensation cost related to non-vested replacement options. (b) Equity-settled RSUs and PSUs The following table reflects the continuity of RSUs and PSUs granted during the six months ended June 30, 2023: June 30, 2023 Number of RSUs Weighted average grant date fair value $ Number of PSUs Weighted average grant date fair value $ Outstanding, beginning of period 3,093,992 2.71 2,325,000 1.16 Vested (1,299,917 ) 2.55 (586,250 ) 1.12 Forfeited (434,449 ) 2.03 (923,750 ) 1.04 Modification (i) 187,515 0.16 100,000 0.16 Outstanding, end of period 1,547,141 2.55 915,000 1.14 (i) During the three months ended June 30, 2023, the Company terminated certain individuals in anticipation of the upcoming acquisition that is discussed in Note 27. As part of the terminations, the Company modified some previously granted RSUs and PSUs such that they would continue to vest on change in control, irrespective of the termination. As at June 30, 2023, there was $1,417,881 of total unrecognized compensation cost related to non-vested RSUs and $825,494 of total unrecognized compensation cost related to non-vested PSUs. That cost is expected to be recognized over a weighted average period of 1.63 years and 0.03 years respectively. The total fair value of RSUs and PSUs vested during the six months ended June 30, 2023 was $155,414 and $120,111, respectively. Of the 1,886,167 RSUs and PSUs that vested, 899,328 were settled in shares, 715,504 were settled in cash to cover withholding taxes on behalf of the employees, and 271,335 were not yet settled. During the three and six months ended June 30, 2023, the Company recognized the following total compensation expense, net of estimated forfeitures: Three months ended Six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Replacement options $ - $ 48,013 $ - $ 279,507 Equity-settled RSUs and PSUs 498,483 1,413,080 2,163,703 3,423,663 $ 498,483 $ 1,461,093 $ 2,163,703 $ 3,703,170

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	6 Months Ended
	Jun. 30, 2023
Supplemental Cash Flow Information
Supplemental Cash Flow Information	19. Supplemental cash flow information Six months ended Change in working capital June 30, 2023 June 30, 2022 Accounts receivable $ (128,788 ) $ 420,992 Income tax receivable - 1,322,340 Inventory 2,544,825 6,746,295 Prepaid expenses and other current assets 427,380 725,974 Security deposits (126,431 ) (111,875 ) Prepaid expenses and other assets 583,333 (86,969 ) Accounts payable and accrued liabilities 813,642 (10,489,840 ) $ 4,113,961 $ (1,473,083 )

Warrants

Warrants	6 Months Ended
	Jun. 30, 2023
Warrants
Warrants	20. Warrants The following table reflects the continuity of warrants: Number of Warrants Weighted Average Exercise Price Balance, December 31, 2022 and June 30, 2023 35,837,500 $ 11.50 The warrants expire on January 14, 2026. The Company has the right to accelerate expiry of the warrants (excluding the warrants held by the Subversive Capital Sponsor LLC in certain circumstances), if for any 20 trading days in a 30-day trading period the closing price of the share is $18.00 or greater.

Related Party Transactions and

Related Party Transactions and Balances	6 Months Ended
	Jun. 30, 2023
Related Party Transactions and Balances
Related Party Transactions and Balances	21. Related party transactions and balances A director of the Company is a close family member to an owner of R&C Brown Associates, LP (“R&C”). The Company has 2 operating leases and 1 finance lease with R&C. The Company made lease payments including interest and principal to a related party of $1,389,384 and $2,777,367 for the three and six months ended June 30, 2023, respectively ($1,356,286 and $2,213,325 for the three and six months ended June 30, 2022, respectively). Included in lease liabilities and right-of-use assets as at June 30, 2023 is $38,255,126 (December 31, 2022 - $40,594,490) and $23,415,701 (December 31, 2022 - $24,324,186), respectively, with respect to leases with R&C.

Segmented information

Segmented information	6 Months Ended
	Jun. 30, 2023
Segmented information
Segmented information	22. Segment information The Company’s operations comprise a single operating segment engaged in the cultivation, manufacturing, distribution and sale of cannabis within the State of California. All revenues were generated in the State of California for the three and six months ended June 30, 2023 and June 30, 2022 and all property and equipment, right-of-use assets and intangible assets were located in the State of California.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies
Commitments and contingencies	23. Commitments and contingencies a) California operating licenses The Company’s primary activity is engaging in state-legal commercial cannabis business, including the cultivation, manufacture, distribution, and sale of cannabis and cannabis products pursuant to California law. However, this activity is not in compliance with the United States Controlled Substances Act (the “CSA”). The Company’s assets are potentially subject to seizure or confiscation by Federal governmental agencies, and the Company could face criminal and civil penalties for noncompliance with the CSA, although such events would be without relevant precedent. Management of the Company believes the Company is in compliance with all California and local jurisdiction laws and monitor the regulatory environment on an ongoing basis along with counsel to ensure the continued compliance with all applicable laws and licensing agreements. The Company’s operation is sanctioned by the State of California and local jurisdictions. There have been no instances of federal interference with those who adhere to California laws and regulations governing cannabis. Due to the uncertainty surrounding the Company’s noncompliance with the CSA, the potential liability from any noncompliance cannot be reasonably estimated and the Company may be subject to regulatory fines, penalties or restrictions in the future. Effective January 1, 2018, the State of California allowed for adult use cannabis sales. Beginning on January 1, 2018, the State began issuing temporary licenses that expired 120 days after issuance for retail, distribution, manufacturing and cultivation permits. Temporary licenses could be extended in 90-day increments by the State upon submission of an annual license application. All temporary licenses had been granted extensions by the State during 2018. In September 2019, Senate Bill 1459 (SB 1459) was enacted which enabled state licensing authorities to issue provisional licenses through 2021. A provisional license could be issued if an applicant submitted a completed annual license application to the Bureau of Cannabis Control. A completed application for purposes of obtaining a provisional license is not the same as a sufficient application to obtain an annual license. The provisional cannabis license, which is valid for 12 months from the date issued, is said to be in between a temporary license and an annual license and allows a cannabis business to operate as they would under local and state regulations. Licensees issued a provisional license are expected to be diligently working toward completing all annual license requirements in order to maintain a provisional license. The Company obtained its provisional licenses in 2019 and continues to work with the State to obtain annual licensing. The Company’s prior licenses obtained from the local jurisdictions it operated in have been continued by such jurisdictions and are necessary to obtain State licensing. The Company has received annual licenses from each local jurisdiction in which it actively operates. Although the Company believes it will continue to receive the necessary licenses from the State and applicable local jurisdictions to conduct its business in a timely fashion, there is no guarantee its clients will be able to do so and any failure to do so may have a negative effect on its business and results of operations. b) Other legal matters From time to time in the normal course of business, the Company may be subject to legal matters such as threatened or pending claims or proceedings. The Company is not currently a party to any material legal proceedings or claims, nor are we aware of any pending or threatened litigation or claims that would be reasonably likely to have a material adverse effect on our business, operating results, cash flows or financial condition should such litigation or claim be resolved unfavorably. c) Social equity fund The Company formed Social Equity Ventures LLC (“SEV”) in 2021 as its social equity investment vehicle with a planned $10,000,000 investment and a planned annual contribution of at least 2% of its net income from the Company. During the six months ended June 30, 2023, SEV made social equity investments totalling $Nil (year ended December 31, 2022 - SEV made social equity investments totalling $350,000).

Financial Instruments

Financial Instruments	6 Months Ended
	Jun. 30, 2023
Financial Instruments
Financial instruments	24. Financial instruments a) Contingent consideration Financial instruments recorded at fair value in the interim condensed consolidated balance sheet are classified using a fair value hierarchy that reflects the observability of significant inputs used in making the measurements. The fair value hierarchy requires the use of observable market inputs whenever such inputs exist. A financial instrument is classified based on the lowest level of the hierarchy for which a significant input has been considered in measuring fair value. As at June 30, 2023, all contingent consideration is classified as level 1 in the fair value hierarchy (as at December 31, 2022, all contingent consideration was classified as a level 3). The following provides a breakdown of contingent consideration as at June 30, 2023 and 2022: Contingent consideration Trading price consideration (i) Other (ii) Total Balance December 31, 2021 $ 574,687 $ 368,444 $ 943,131 Change in fair value (569,165 ) (69,430 ) (638,595 ) Transferred to equity - (299,014 ) (299,014 ) Balance June 30, 2022 $ 5,522 $ - $ 5,522 Balance December 31, 2022 $ 1,611,843 $ - $ 1,611,843 Change in fair value 1,922,931 - 1,922,931 Balance, June 30, 2023 $ 3,534,774 $ - $ 3,534,774 (i) Trading price consideration – Key Inputs June 30, 2023 December 31, 2022 June 30, 2022 Key unobservable inputs Expected volatility - 100 % 65 % Key observable inputs Share price $ 0.16 $ 0.15 $ 0.65 Risk-free interest rate - 4.66 % 2.87 % Dividend yield - 0 % 0 % Number of shares 22,092,339 22,080,037 21,969,238 A 15% change in the volatility assumption will have the following impact on the fair value of the contingent consideration: Change in volatility June 30, 2023 December 31, 2022 June 30, 2022 +15 % $ - $ 595 $ 17,527,095 -15 % $ - $ - $ (20,712,326 ) (ii) Other b) Credit risk Credit risk arises from deposits with banks, security deposits, trade receivables, notes receivable and other receivables. As at June, 2023, the balances were as follows: Gross Allowance Net Cash $ 60,544,072 $ - $ 60,544,072 Accounts receivable 2,844,503 (1,729,774 ) 1,114,729 Security deposits 1,307,509 - 1,307,509 Notes receivables 12,594,655 (7,140,000 ) 5,454,655 $ 77,290,739 $ (8,869,774 ) $ 68,420,965 The Company’s aging of receivables was as follows: June 30, 2023 0 - 30 days $ 1,125,750 31 - 60 days 28,567 61 - 90 days 3,785 91 – 120 days 7,769 Over 120 days 1,678,632 Gross receivables 2,844,503 Less allowance for doubtful accounts (1,729,774 ) $ 1,114,729

Fair Value Measurement

Fair Value Measurement	6 Months Ended
	Jun. 30, 2023
Financial Instruments
Fair Value Measurement	25. Fair value measurement Recurring fair value measurements The following table presents information about the Company’s assets and liabilities measured at fair value on a recurring basis as at June 30, 2023: Carrying amount Level 1 Level 3 Fair value change Debt securities and total investments $ 571,301 $ $ 571,301 $ 170,358 Total contingent consideration – trading price consideration (Note 24) $ 3,534,774 $ 3,534,774 $ - $ 1,922,931

COVID19

COVID19	6 Months Ended
	Jun. 30, 2023
COVID19
COVID-19	26. COVID-19 In March 2020, the World Health Organization categorized coronavirus disease 2019 (“COVID-19”) as a pandemic. COVID‑19 continues to impact the U.S. and other countries across the world, and the duration and severity of its effects remain unknown. The Company continues to implement and evaluate actions to maintain its financial position and support the continuity of its business and operations in the face of this pandemic and other events. The Company’s priorities during the COVID-19 pandemic continue to be protecting the health and safety of its employees and its customers, following the recommended actions of government and health authorities. In the future, the pandemic may cause reduced demand for the Company’s products and services if, for example, the pandemic results in a recessionary economic environment or potential new restrictions on business operations or the movement of individuals. The COVID-19 outbreak in the United States has caused business disruption both to the Company and throughout its customer base and supply chain through mandated and voluntary closings of many businesses. While this disruption is expected to negatively impact The Company’s operating results, the related financial impact and duration cannot be reasonably estimated at this time. The Company has taken and continues to take, important steps to protect its employees, customers and business operations since the beginning of the pandemic. The Company has incurred incremental costs to implement proactive measures to prevent the spread of COVID-19. Additionally, the Company closely monitors its supply chain and third-party product availability in light of the pandemic. To date, the business has not experienced negative consequences due to interruptions in its supply chain. However, the Company continues to undertake preemptive measures to ensure alternate supply sources as needed.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2023
Subsequent Events
Subsequent Events	27. Subsequent events Closing of transaction with Gold Flora LLC On July 7, 2023, the Company and Gold Flora, LLC consummated an all-stock business combination transaction resulting in the acquisition of the Company (the “Business Combination”). A newly formed British Columbia corporation (the “ Resulting Issuer Gold Flora Corporation is a reporting issuer in Canada and the United States. Gold Flora Corporation’s common stock is listed on the NEO Exchange Inc. under the ticker symbol “GRAM”, and Gold Flora Corporation’s share purchase warrants are listed on the NEO Exchange Inc. under the ticker symbol "GRAM.WT.U". . Gold Flora’s registered office and head office is located at 3165 Red Hill Avenue, Costa Mesa, California, 92626, United States of America.

Basis of presentation (Policies

Basis of presentation (Policies)	6 Months Ended
	Jun. 30, 2023
Nature of operations
Basis of consolidation	These interim condensed consolidated financial statements include the accounts of the Company and all subsidiaries. Subsidiaries are entities in which the Company has a controlling voting interest or is the primary beneficiary of a variable interest entity. Subsidiaries are fully consolidated from the date control is transferred to the Company and are de-consolidated from the date control ceases. All intercompany accounts and transactions have been eliminated on consolidation. The interim condensed consolidated financial statements include all the assets, liabilities, revenues, expenses and cash flows of the Company and its subsidiaries after eliminating intercompany balances and transactions.
Use of estimates	The preparation of these interim condensed consolidated financial statements and accompanying notes in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ from those estimates.
Emerging growth company	The Company is an “Emerging Growth Company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it has taken advantage of certain exemptions from various reporting requirements that are not applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a Company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard.
Accounting standards adopted	Allowance for credit losses In September 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. This guidance was subsequently amended by ASU 2018-19, Codification Improvements, ASU 2019- 04, Codification Improvements, ASU 2019-05, Targeted Transition Relief, ASU 2019-10, Effective Dates, and ASU 2019-11, Codification Improvements. The Company adopted this ASU effective Jan 1, 2023. The adoption did not have a material effect on its interim condensed consolidated financial statements.

Inventory (Tables)

Inventory (Tables)	6 Months Ended
	Jun. 30, 2023
Inventory
Summary of Inventory	June 30, 2023 December 31, 2022 Packaging supplies $ 1,127,601 $ 2,109,465 Biological assets 26,633 22,844 Raw materials 271,863 48,936 Work in progress 54,031 227,936 Finished goods 4,702,905 6,318,677 $ 6,183,033 $ 8,727,858

Notes and Other Receivables N_2

Notes and Other Receivables Net (Tables)	6 Months Ended
	Jun. 30, 2023
Notes and Other Receivables Net
Summary of Notes And Other Receivable, Net	June 30, 2023 December 31, 2022 Upfront payment $ 5,650,000 $ 5,650,000 Prepayment 1,490,000 1,490,000 Promissory note receivables (i) 5,454,655 627,803 Total notes receivable 12,594,655 7,767,803 Less allowance for credit losses (7,140,000 ) (7,140,000 ) Total notes receivable 5,454,655 627,803 Note receivable – current portion 121,057 108,957 Note receivable- non-current $ 5,333,598 $ 518,846

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	6 Months Ended
	Jun. 30, 2023
Prepaid Expenses and Other Current Assets
Summary of Prepaid expenses and other current assets	June 30, 2023 December 31, 2022 Prepaid expenses $ - $ 51,456 Prepaid insurance 180,325 771,752 Prepaid inventory 402,141 89,386 Prepaid rent - 54,160 Other prepaid assets 1,283,710 1,357,586 Indemnification assets 6,044,155 6,044,155 $ 7,910,331 $ 8,368,495

Assets held for sale (Table)

Assets held for sale (Table)	6 Months Ended
	Jun. 30, 2023
Assets held for sale
Schedule Of Assets And Liabilities	June 30, 2023 December 31, 2022 Current assets classified as held for sale Right-of-use assets - operating $ 1,146,661 $ 1,240,211 Intangible assets 9,822,809 11,443,681 Total carrying value of current assets 10,969,470 12,683,892 Impairment recognized on classification as held for sale (5,271,277 ) (6,581,128 ) Total assets classified as held for sale $ 5,698,193 $ 6,102,764 Current liabilities classified as held for sale Operating lease liability – current portion $ 1,104,425 $ 1,309,077 Total liabilities classified as held for sale $ 1,104,425 $ 1,309,077

Discontinued operations (Tables

Discontinued operations (Tables)	6 Months Ended
	Jun. 30, 2023
Discontinued operations
Schedule Of Summarized results of the discontinued operations	Three months ended June 30, 2022 Six months ended June 30, 2022 Sales, net of discounts $ 5,704,716 $ 16,495,607 Cost of sales 5,177,831 14,501,234 Gross profit 526,885 1,994,373 Operating expenses (1,830,658 ) (3,536,193 ) Loss from operations (1,303,773 ) (1,541,820 ) Other expense (12,130 ) (12,130 ) Income tax expense (113,194 ) (421,366 ) Loss from discontinued operations, net of income tax $ (1,429,097 ) $ (1,975,316 )

Investments (Tables)

Investments (Tables)	6 Months Ended
	Jun. 30, 2023
Investments
Summary of Investments	Marketable securities Non-marketable securities Available for sale securities Other Total Balance, December 31, 2021 $ 860,496 $ 591,545 $ 1,048,028 $ - $ 2,500,069 Acquired - - - 150,000 150,000 Interest income - - 40,000 - 40,000 Change in fair value (33,096 ) - - - (33,096 ) Balance, June 30, 2022 $ 827,400 $ 591,545 $ 1,088,028 $ 150,000 $ 2,656,973 Balance, December 31, 2022 $ - $ 591,545 $ 736,659 $ 150,000 $ 1,478,204 Interest income - - 5,000 - 5,000 Change in fair value - - (170,358 ) - (170,358 ) Balance, June 30, 2023 $ - $ 591,545 $ 571,301 $ 150,000 $ 1,312,846

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2023
Property and Equipment
Summary of Property, Plant and Equipment	June 30, 2023 December 31, 2022 Gross carrying amounts Leasehold improvements $ 15,883,857 $ 16,444,132 Production equipment 2,299,446 2,261,005 Furniture and fixtures 871,689 871,689 Vehicles 333,325 333,325 Office equipment 933,634 933,634 20,321,951 20,843,785 Accumulated depreciation Leasehold improvements (4,189,557 ) (3,646,995 ) Production equipment (1,401,868 ) (1,176,720 ) Furniture and fixtures (460,194 ) (373,634 ) Vehicles (134,735 ) (103,069 ) Office equipment (517,316 ) (397,283 ) (6,703,670 ) (5,697,701 ) Property and equipment, net $ 13,618,281 $ 15,146,084

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2023
Leases
Summary of Components of Lease Cost	Three months ended Six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Operating lease costs $ 1,255,780 $ 1,947,607 $ 2,515,095 $ 3,704,397 Short term lease expense - 162,500 54,166 162,500 Lease expense 1,255,780 2,110,107 2,569,261 3,866,897 Finance lease cost: Amortization of lease assets 391,517 392,190 783,035 785,724 Interest on lease liabilities 1,114,626 1,116,715 2,218,172 2,221,316 Finance lease cost 1,506,143 1,508,905 3,001,207 3,007,040 Total lease costs $ 2,761,923 $ 3,619,012 $ 5,570,468 $ 6,873,937
Summary of Maturities of Lease Liabilities	Operating Lease Finance Lease Remainder of 2023 $ 2,294,365 $ 2,329,793 2024 4,302,015 4,763,910 2025 4,417,481 4,906,828 2026 4,544,592 5,054,033 2027 4,009,473 5,205,654 Thereafter 18,295,465 59,679,244 Total undiscounted lease liabilities 37,863,391 81,939,462 Interest on lease liabilities 14,602,108 45,241,940 Total present value of minimum lease payments 23,261,283 36,697,522 Lease liability – current portion 1,996,340 224,545 Lease liability $ 21,264,943 $ 36,472,977
Summary of Additional Information On the Right of Use Assets By Class of Assets	Operating lease Finance lease Gross carrying amount Balance, December 31, 2022 $ 25,119,489 $ 26,258,698 Lease modification (i) (2,709,129 ) - Impairment (Note 12) (403,271 ) - Balance, June 30, 2023 $ 22,007,089 $ 26,258,698 Depreciation Balance, December 31, 2022 $ 4,430,402 $ 3,187,852 Additions 1,145,553 783,035 Balance, June 30, 2023 $ 5,575,955 $ 3,970,887 Carrying amount June 30, 2023 $ 16,431,134 $ 22,287,811 Carrying amount December 31, 2022 $ 20,689,086 $ 23,070,846

Goodwill and intangible assets

Goodwill and intangible assets (Tables)	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangibles Assets
Summary of Intangible Assets and Goodwill	June 30, 2023 December 31, 2022 Opening gross goodwill 584,745,143 607,413,242 Measurement period adjustment - (22,633,099 ) Disposals (24,351,801 ) (35,000 ) 560,393,342 584,745,143 Opening accumulated impairment (584,745,143 ) (563,361,597 ) Impairment - (21,418,546 ) Disposals 24,351,801 35,000 (560,393,342 ) (584,745,143 ) Goodwill, net $ - $ - June 30, 2023 December 31, 2022 Intangible assets gross carrying amounts (i) License 82,563,527 82,563,527 Brand 50,400,559 50,400,559 Customer relations 2,920,000 2,920,000 135,884,086 135,884,086 Intangible assets accumulated amortization License (28,864,369 ) (26,654,299 ) Brand (10,489,592 ) (9,218,821 ) Customer relations (795,090 ) (632,868 ) (40,149,051 ) (36,505,988 ) Intangible assets, net $ 95,735,035 $ 99,378,098
Summary of Estimated Future Annual Amortization Expense Related to Intangible Assets	Estimated Amortization Remainder of 2023 $ (3,614,820 ) 2024 (7,191,983 ) 2025 (7,191,983 ) 2026 (7,191,983 ) 2027 (7,174,094 ) Thereafter (63,370,172 ) $ (95,735,035 )

Impairment (Tables)

Impairment (Tables)	6 Months Ended
	Jun. 30, 2023
Impairment
Summary of Impairment of assets	Three months ended Six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Right-of-use assets (i) $ 403,271 $ 1,290,591 $ 403,271 $ 1,290,591 Assets held for sale (ii) - 1,138,939 - 1,138,939 $ 403,271 $ 2,429,530 $ 403,271 $ 2,429,530

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	6 Months Ended
	Jun. 30, 2023
Accounts Payable and Accrued Liabilities
Summary of Accounts Payable and Accrued Liabilities	June 30, 2023 December 31, 2022 Trade payables $ 5,982,108 $ 4,249,794 Other accrued expenses 3,215,710 4,872,988 Accrued payroll expenses 640,942 2,666,974 Accrued severance expenses 982,217 692,220 Accrued income and other taxes 14,395,993 9,974,817 Goods received but not yet invoiced 892,176 2,103,566 $ 26,109,146 $ 24,560,359

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2023
Income Taxes
Summary of Company's Income Tax Expense and Effective Tax Rates	Three months ended Six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Loss before income taxes $ (22,349,821 ) $ (29,298,061 ) $ (38,145,422 ) $ (62,001,674 ) Income tax (expense) recovery $ (1,961,804 ) $ 244,473 $ (2,676,212 ) $ (42,227 ) Effective tax rate 8.78 % (0.83 %) 7.02 % 0.07 %

Shareholders equity (Tables)

Shareholders equity (Tables)	6 Months Ended
	Jun. 30, 2023
Shareholders equity
Schedule Of Common Share Issued	Number of common shares Balance December 31, 2022 107,516,333 Shares issued for Coast L exchange (i) 18,721,083 Shares issued for vested RSUs and PSUs 933,394 Shares issued previously classified as shares to be issued (ii) 112,634 Shares returned to Treasury (iii) (7,124,838 ) Balance, June 30, 2023 120,158,606

Operating Expenses (Tables)

Operating Expenses (Tables)	6 Months Ended
	Jun. 30, 2023
Operating Expenses
Summary of Operating Expenses	Three months ended Six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 General and administrative $ 13,542,776 $ 8,751,232 $ 21,496,719 $ 21,837,374 Allowance for accounts receivable and notes receivable 641,984 168,704 683,854 2,581,335 Sales and marketing 3,400,113 3,718,017 4,771,414 7,124,375 Salaries and benefits 7,838,554 9,874,452 14,869,452 19,890,008 Share-based compensation (Note 18) 498,483 1,461,093 2,163,703 3,703,170 Lease expense (Note 10) 1,255,780 2,110,107 2,569,261 3,866,897 Depreciation of property and equipment and amortization of right-of-use assets under finance leases 890,628 882,659 1,793,928 1,843,359 Amortization of intangible assets (Note 11) 1,821,530 5,322,197 3,643,061 10,351,851 $ 29,889,848 $ 32,288,461 $ 51,991,392 $ 71,198,369

Loss per share (Tables)

Loss per share (Tables)	6 Months Ended
	Jun. 30, 2023
Loss per share
Summary of Loss Per Share	Three months ended Six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Loss from continuing operations available to common shareholders $ (24,311,625 ) $ (28,693,978 ) $ (40,821,634 ) $ (61,839,636 ) Loss from discontinued operations available to common shareholders - (1,429,097 ) - (1,975,316 ) Loss available to common shareholders $ (24,311,625 ) $ (30,123,075 ) $ (40,821,634 ) $ (63,814,952 ) Weighted average number of shares, basic and diluted 120,070,367 101,102,391 111,208,235 99,967,824 Basic and diluted loss per share from continuing operations $ (0.20 ) $ (0.29 ) $ (0.37 ) $ (0.62 ) Basic and diluted loss per share from discontinued operations - (0.01 ) - (0.02 ) Basic and diluted loss per share $ (0.20 ) $ (0.30 ) $ (0.37 ) $ (0.64 )

Share based compensation (Table

Share based compensation (Tables)	6 Months Ended
	Jun. 30, 2023
Sharebased compensation
Summary of options outstanding	Six months ended June 30, 2023 Number of options Weighted average exercise price $ Weighted average remaining contractual term Aggregate intrinsic value Outstanding, beginning of period 376,385 7.67 Expired (148,698 ) 7.52 Forfeited (1,747 ) 7.10 Outstanding, end of period 225,940 7.79 4.43 - Vested and expected to vest in the future 225,940 7.79 - Exercisable 200,948 7.81 4.43 -
Summary of RSUs and PSUs granted	June 30, 2023 Number of RSUs Weighted average grant date fair value $ Number of PSUs Weighted average grant date fair value $ Outstanding, beginning of period 3,093,992 2.71 2,325,000 1.16 Vested (1,299,917 ) 2.55 (586,250 ) 1.12 Forfeited (434,449 ) 2.03 (923,750 ) 1.04 Modification (i) 187,515 0.16 100,000 0.16 Outstanding, end of period 1,547,141 2.55 915,000 1.14
Summary of recognized compensation expenses	Three months ended Six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Replacement options $ - $ 48,013 $ - $ 279,507 Equity-settled RSUs and PSUs 498,483 1,413,080 2,163,703 3,423,663 $ 498,483 $ 1,461,093 $ 2,163,703 $ 3,703,170

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	6 Months Ended
	Jun. 30, 2023
Supplemental Cash Flow Information
Summary of Supplemental Cash Flow Information	Six months ended Change in working capital June 30, 2023 June 30, 2022 Accounts receivable $ (128,788 ) $ 420,992 Income tax receivable - 1,322,340 Inventory 2,544,825 6,746,295 Prepaid expenses and other current assets 427,380 725,974 Security deposits (126,431 ) (111,875 ) Prepaid expenses and other assets 583,333 (86,969 ) Accounts payable and accrued liabilities 813,642 (10,489,840 ) $ 4,113,961 $ (1,473,083 )

Warrants (Tables)

Warrants (Tables)	6 Months Ended
	Jun. 30, 2023
Warrants
Summary of Reflects The Continuity of Warrants	Number of Warrants Weighted Average Exercise Price Balance, December 31, 2022 and June 30, 2023 35,837,500 $ 11.50

Financial Instruments (Tables)

Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2023
Financial Instruments
Summary Of Contingent Consideration	Contingent consideration Trading price consideration (i) Other (ii) Total Balance December 31, 2021 $ 574,687 $ 368,444 $ 943,131 Change in fair value (569,165 ) (69,430 ) (638,595 ) Transferred to equity - (299,014 ) (299,014 ) Balance June 30, 2022 $ 5,522 $ - $ 5,522 Balance December 31, 2022 $ 1,611,843 $ - $ 1,611,843 Change in fair value 1,922,931 - 1,922,931 Balance, June 30, 2023 $ 3,534,774 $ - $ 3,534,774
Schedule of key inputs of financial instruments	Key Inputs June 30, 2023 December 31, 2022 June 30, 2022 Key unobservable inputs Expected volatility - 100 % 65 % Key observable inputs Share price $ 0.16 $ 0.15 $ 0.65 Risk-free interest rate - 4.66 % 2.87 % Dividend yield - 0 % 0 % Number of shares 22,092,339 22,080,037 21,969,238
Schedule of volatality assumption in Fair Value of Contingent Consideration	Change in volatility June 30, 2023 December 31, 2022 June 30, 2022 +15 % $ - $ 595 $ 17,527,095 -15 % $ - $ - $ (20,712,326 )
Summary Of Credit Risk From Financial Instruments	Gross Allowance Net Cash $ 60,544,072 $ - $ 60,544,072 Accounts receivable 2,844,503 (1,729,774 ) 1,114,729 Security deposits 1,307,509 - 1,307,509 Notes receivables 12,594,655 (7,140,000 ) 5,454,655 $ 77,290,739 $ (8,869,774 ) $ 68,420,965 June 30, 2023 0 - 30 days $ 1,125,750 31 - 60 days 28,567 61 - 90 days 3,785 91 – 120 days 7,769 Over 120 days 1,678,632 Gross receivables 2,844,503 Less allowance for doubtful accounts (1,729,774 ) $ 1,114,729

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	6 Months Ended
	Jun. 30, 2023
Financial Instruments
Schedule Of Fair Value Measurements of assets and liabililties	Carrying amount Level 1 Level 3 Fair value change Debt securities and total investments $ 571,301 $ $ 571,301 $ 170,358 Total contingent consideration – trading price consideration (Note 24) $ 3,534,774 $ 3,534,774 $ - $ 1,922,931

Nature of Operations (Details N

Nature of Operations (Details Narrative)	6 Months Ended
	Jun. 30, 2022
Nature of Operations (Details Narrative)
Entity Incorporation Date Of Incorporation	Jun. 17, 2019

Basis of Presentation Summary o

Basis of Presentation Summary of Entity Subsidiaries (Detail Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Basis of Presentation Summary of Entity Subsidiaries (Detail Narrative)
Net loss	$ (24,195,473)	$ (40,821,634)
Net cash used in operating activities		(25,450,439)	$ (44,470,940)
Accumulated deficit	$ (876,481,141)	$ (876,481,141)		$ (835,659,507)

Inventory (Details)

Inventory (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Inventory
Packaging supplies	$ 1,127,601	$ 2,109,465
Biological assets	26,633	22,844
Raw materials	271,863	48,936
Work in progress	54,031	227,936
Finished goods	4,702,905	6,318,677
Total	$ 6,183,033	$ 8,727,858

Notes and other receivables n_3

Notes and other receivables net (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Less allowance for credit losses	$ (7,140,000)	$ (7,140,000)
Note receivable gross	12,594,655	7,767,803
Note receivable - current portion	121,057	108,957
Note receivable- non-current	5,333,598	518,846
Notes Receivable net	5,454,655	627,803
Upfront Payment [Member]
Note receivable- non-current	5,650,000	5,650,000
Prepayment [Member]
Note receivable- non-current	1,490,000	1,490,000
Promissory note receivables [Member]
Note receivable- non-current	$ 5,454,655	$ 627,803

Notes and other receivables n_4

Notes and other receivables net (Detail Narrative)	6 Months Ended
	Jun. 30, 2023 USD ($)
Notes and other receivables net (Details)
Advance Receivables	$ 5,000,000
Notes Receivable	$ 5,000,000
Notes receivable term period	90 days
Notes receivable rate of interest	10%
Accrued interest	$ 5,125,114

Prepaid expenses and other cu_3

Prepaid expenses and other current assets (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Prepaid Expenses and Other Current Assets
Prepaid expenses	$ 0	$ 51,456
Prepaid insurance	180,325	771,752
Prepaid inventory	402,141	89,386
Prepaid rent	0	54,160
Other prepaid assets	1,283,710	1,357,586
Indemnification assets	6,044,155	6,044,155
Total	$ 7,910,331	$ 8,368,495

Assets held for sale (Details)

Assets held for sale (Details) - USD ($)	3 Months Ended	6 Months Ended
	Mar. 31, 2022	Jun. 30, 2023	Dec. 31, 2022
Right-of-use assets - operating		$ 16,431,134	$ 20,689,086
Operating lease liability - current portion		1,996,340	2,355,174
Continued Operations [Member]
Right-of-use assets - operating		1,146,661	1,240,211
Intangible assets		9,822,809	11,443,681
Total carrying value of current assets		10,969,470	12,683,892
Loss Impairment recognized on classification as held for sale	$ 6,581,128	5,271,277
Total assets classified as held for sale		5,698,193	6,102,764
Operating lease liability - current portion		1,104,425	1,309,077
Total liabilities classified as held for sale		$ 1,104,425	$ 1,309,077

Discontinued operations (Detail

Discontinued operations (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Gross profit	$ 9,435,381	$ 6,023,154	$ 17,216,431	$ 12,740,048
Operating expenses	(29,889,848)	(32,288,461)	(51,991,392)	(71,198,369)
Loss from operations	(24,311,625)	(29,053,588)	(40,821,634)	(62,043,901)
Income tax expense	(1,961,804)	244,473	(2,676,212)	(42,227)
Loss from discontinued operations, net of income tax	$ 0	(1,429,097)	$ 0	(1,975,316)
Discontinued Operations [Member]
Sales, net of discounts		5,704,716		16,495,607
Cost of sales		5,177,831		14,501,234
Gross profit		526,885		1,994,373
Operating expenses		(1,830,658)		(3,536,193)
Loss from operations		(1,303,773)		(1,541,820)
Other expense		(12,130)		(12,130)
Income tax expense		(113,194)		(421,366)
Loss from discontinued operations, net of income tax		$ (1,429,097)		$ (1,975,316)

Investments (Details)

Investments (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Beginning balance,	$ 1,478,204		$ 1,478,204	$ 2,500,069
Acquired in the period				150,000
Interest income			5,000	40,000
Change in fair value	(170,358)	$ (330,960)	(170,358)	(33,096)
Ending balance,	1,312,846	2,656,973	1,312,846	2,656,973
Marketable Securities [Member]
Beginning balance,			0	860,496
Acquired in the period				0
Interest income			0	0
Change in fair value			0	(33,096)
Ending balance,	0	827,400	0	827,400
Non Marketable Securities [Member]
Beginning balance,			591,545	591,545
Acquired in the period				0
Interest income			0	0
Change in fair value			0	0
Ending balance,	591,545	591,545	591,545	591,545
Available For Sale Securities [Member]
Beginning balance,			736,659	1,048,028
Acquired in the period				0
Interest income			5,000	40,000
Change in fair value			(170,358)	0
Ending balance,	571,301	1,088,028	571,301	1,088,028
Other [Member]
Beginning balance,			150,000	0
Acquired in the period				150,000
Interest income			0	0
Change in fair value			0	0
Ending balance,	$ 150,000	$ 150,000	$ 150,000	$ 150,000

Property and equipment (Details

Property and equipment (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Property and equipment, net	$ 13,618,281	$ 15,146,084
Leasehold Improvements [Member]
Accumulated depreciation	(4,189,557)	(3,646,995)
Carrying amount	15,883,857	16,444,132
Production equipment [Member]
Accumulated depreciation	(1,401,868)	(1,176,720)
Carrying amount	2,299,446	2,261,005
Furniture and Fixtures [Member]
Accumulated depreciation	(460,194)	(373,634)
Carrying amount	871,689	871,689
Vehicles [Member]
Accumulated depreciation	(134,735)	(103,069)
Carrying amount	333,325	333,325
Office Equipment [Member]
Accumulated depreciation	(517,316)	(397,283)
Carrying amount	933,634	933,634
Total Property Plant And Equipment [Member]
Accumulated depreciation	(6,703,670)	(5,697,701)
Carrying amount	$ 20,321,951	$ 20,843,785

Property and equipment (Detai_2

Property and equipment (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Property and Equipment
Depreciation Expenses	$ 499,110	$ 801,667	$ 1,010,892	$ 1,762,367

Leases (Details)

Leases (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Leases
Operating lease costs	$ 1,255,780	$ 1,947,607	$ 2,515,095	$ 3,704,397
Short term lease expense	0	162,500	54,166	162,500
Lease expense	1,255,780	2,110,107	2,569,261	3,866,897
Finance lease cost : Depreciation and amortization of lease assets	391,517	392,190	783,035	785,724
Finance lease cost: Interest on lease liabilities	1,114,626	1,116,715	2,218,172	2,221,316
Finance lease cost	1,506,143	1,508,905	3,001,207	3,007,040
Total lease costs	$ 2,761,923	$ 3,619,012	$ 5,570,468	$ 6,873,937

Leases (Details 1)

Leases (Details 1) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Leases
2023	$ 2,294,365
2024	4,302,015
2025	4,417,481
2026	4,544,592
2027	4,009,473
Thereafter	18,295,465
Total undiscounted lease liabilities	37,863,391
Interest on lease liabilities	14,602,108
Total present value of minimum lease payments	23,261,283
Lease liability - current portion	1,996,340	$ 2,355,174
Lease liability	21,264,943	24,803,815
2023	2,329,793
2024	4,763,910
2025	4,906,828
2026	5,054,033
2027	5,205,654
Thereafter	59,679,244
Total undiscounted lease liabilities	81,939,462
Interest on lease liabilities	45,241,940
Total present value of minimum lease payments	36,697,522
Lease liability - current portion	224,545	156,184
Lease liability	$ 36,472,977	$ 36,618,530

Leases (Details 2)

Leases (Details 2)	6 Months Ended
	Jun. 30, 2023 USD ($)
Carrying amount operating lease	$ 16,431,134
Carrying amount finanace laese	22,287,811
Operating lease right of use asset beginning balance	20,689,086
Finance lease right of use asset beginning balance	23,070,846
Operating lease right of use asset ending balance	16,431,134
Finance lease right of use asset ending balance	22,287,811
Gross Carrying Amount [Member]
Lease modification operating lease	(2,709,129)
Lease modification Finance lease	0
Operating lease mpairment	(403,271)
Finance lease impairment	0
Depreciation [Member]
Depreciation operating lease beginning	4,430,402
Additions operating lease	1,145,553
Additions Finance lease	783,035
Dep op lease ending	5,575,955
Depreciation Finance lease [Member]
Depreciation ending balance	3,970,887
Depreciation beginning balance	$ 3,187,852

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023
Capitalized	$ 352,367	$ 704,732
Real Estate [Member] | Minimum [Member]
Lessee, Operating Lease, Term of Contract		2 months 1 day
Real Estate [Member] | Maximum [Member]
Lessee, Operating Lease, Term of Contract		14 years 3 months

Goodwill and Intangibles (Detai

Goodwill and Intangibles (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Intangible assets gross carrying amounts	$ 135,884,086		$ 135,884,086
Intangible assets net	95,735,035		99,378,098
Intangible assets accumulated amortization	(40,149,051)		(36,505,988)
Goodwill net	0		0
Impairment (Note 18)	403,271	$ 2,429,530
Goodwill [Member]
Carrying gross amount goodwill	560,393,342		584,745,143
Goodwill accumulated impairment	(560,393,342)		(584,745,143)
Goodwill [Member] | Accumulated Impairment [Member]
Disposals	24,351,801		35,000
Opening accumulated impairment	(584,745,143)		(563,361,597)
Impairment (Note 18)	0		(21,418,546)
Gross Carrying Amount [Member] | Goodwill [Member]
Goodwill net	584,745,143		607,413,242
Measurement period adjustment	0		(22,633,099)
Disposals	(24,351,801)		(35,000)
License [Member]
Intangible assets gross carrying amounts	82,563,527		82,563,527
Intangible assets accumulated amortization	(28,864,369)		(26,654,299)
Brand [Member]
Intangible assets gross carrying amounts	50,400,559		50,400,559
Intangible assets accumulated amortization	(10,489,592)		(9,218,821)
Customer Relationships [Member]
Intangible assets gross carrying amounts	2,920,000		2,920,000
Intangible assets accumulated amortization	$ (795,090)		$ (632,868)

Goodwill and Intangibles (Det_2

Goodwill and Intangibles (Details 1) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Goodwill and Intangibles Assets
2023	$ (3,614,820)
2024	(7,191,983)
2025	(7,191,983)
2026	(7,191,983)
2027	(7,174,094)
Thereafter	63,370,172
Total	$ (95,735,035)	$ (99,378,098)

Goodwill and Intangibles (Det_3

Goodwill and Intangibles (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Goodwill and Intangibles Assets
Amortization expense	$ 1,821,532	$ 5,107,255	$ 3,643,063	$ 10,136,910

Impairment (Details)

Impairment (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Impairment
Right-of-use assets		$ 403,271	$ 1,290,591	$ 403,271	$ 1,290,591
Assets held for sale	$ 1,138,939	0	1,138,939	0	1,138,939
Total impairment charges		$ 403,271	$ 2,429,530	$ 403,271	$ 2,429,530

Impairment (Details Narrative)

Impairment (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Impairment
Impairment of assets				$ 403,271	$ 1,290,591
Impairment loss of intangible assets	$ 1,138,939	$ 0	$ 1,138,939	$ 0	$ 1,138,939

Accounts payable and accrued _3

Accounts payable and accrued liabilities (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Accounts payable and accrued liabilities (Details)
Trade payables	$ 5,982,108	$ 4,249,794
Other accrued expenses	3,215,710	4,872,988
Accrued payroll expenses	640,942	2,666,974
Accrued severance expenses	982,217	692,220
Accrued income and other taxes	14,395,993	9,974,817
Goods received but not yet invoiced	892,176	2,103,566
Total	$ 26,109,146	$ 24,560,359

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Taxes
Loss before income taxes	$ (22,349,821)	$ (29,298,061)	$ (38,145,422)	$ (62,001,674)
Income tax (expense) recovery	$ (1,961,804)	$ 244,473	$ (2,676,212)	$ (42,227)
Effective tax rate	8.78%	0.83%	7.02%	0.07%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Income Taxes
Unrecognized tax assets	$ 67,718,372	$ 66,459,411

Shareholders equity (Details)

Shareholders equity (Details) - shares	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023
Shareholders equity
Shares issued for Coast L exchange	18,721,083
Shares issued for vested RSUs and PSUs (Note 19)	933,394
Balance, shares	107,516,333
Shares issued previously classified as shares to be issued (ii)	112,634
Shares returned to Treasury	(7,124,838)	7,124,838
Balance, shares	120,158,606	120,158,606

Shareholders equity (Details Na

Shareholders equity (Details Narrative) - shares	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Nov. 14, 2022
Shares returned to Treasury	(7,124,838)	7,124,838
Modification relates shares		7,121,239
Common stock shares issued	112,634	112,634	112,634	112,634
Common stock, shares outstanding	120,158,606	120,158,606		107,516,333
Coast L Acquisition Corp [Member]
Common stock shares issued	106,290	106,290			24,796,902
Common stock shares exchanged	18,721,083	18,721,083
Common stock, shares outstanding	6,182,109	6,182,109

Operating Expenses (Details)

Operating Expenses (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Operating Expenses
General and administrative	$ 13,542,776	$ 8,751,232	$ 21,496,719	$ 21,837,374
Allowance for accounts receivable and notes receivable	641,984	168,704	683,854	2,581,335
Sales and marketing	3,400,113	3,718,017	4,771,414	7,124,375
Salaries and benefits	7,838,554	9,874,452	14,869,452	19,890,008
Share-based compensation	498,483	1,461,093	2,163,703	3,703,170
Lease expense	1,255,780	2,110,107	2,569,261	3,866,897
Depreciation of property and equipment and amortization of right-of-use assets	890,628	882,659	1,793,928	1,843,359
Amortization of intangible assets	1,821,530	5,322,197	3,643,061	10,351,851
Operating expenses	$ 29,889,848	$ 32,288,461	$ 51,991,392	$ 71,198,369

Loss per share (Details)

Loss per share (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Loss per share
Loss from continuing operations available to common shareholders	$ (24,311,625)	$ (28,693,978)	$ (40,821,634)	$ (61,839,636)
Loss from discontinued operations available to common shareholders	0	(1,429,097)	0	(1,975,316)
Loss available to common shareholders	$ (24,311,625)	$ (30,123,075)	$ (40,821,634)	$ (63,814,952)
Weighted average number of shares, basic and diluted	120,070,367	101,102,391	111,208,235	99,967,824
Basic and diluted loss per share from continuing operations	$ (0.20)	$ (0.29)	$ (0.37)	$ (0.62)
Basic and diluted loss per share from discontinued operations	0	(0.01)	0	(0.02)
Basic and diluted loss per share	$ (0.20)	$ (0.30)	$ (0.37)	$ (0.64)

Loss per share (Details Narrati

Loss per share (Details Narrative)	6 Months Ended
	Jun. 30, 2023 shares
Loss per share
Antidilutive securitiese excluded from computation of earnings per share amount	66,912,067

Sharebased compensation (Detail

Sharebased compensation (Detail) - Employee Stock Option [Member]	6 Months Ended
	Jun. 30, 2023 USD ($) $ / shares shares
Number of options, Outstanding, beginning of period | shares	376,385
Outstanding, end of period | shares	225,940
Number of options, Expired | shares	(148,698)
Number of options, Forfeited | shares	(1,747)
Number of options, Vested and expected to vest in the future | shares	225,940
Number of options, Exercisable | shares	200,948
Weighted average exercise price outstanding begining of period | $ / shares	$ 7.67
Weighted average exercise price, Expired | $ / shares	7.52
Weighted average exercise price, Forfeited | $ / shares	7.10
Weighted average exercise price, Vested and expected to vest in the future | $ / shares	7.79
Weighted average exercise price outstanding, end of period | $ / shares	7.79
Weighted average exercise price, Exercisable | $ / shares	$ 7.81
Weighted Average Remaining Contractual Term Outstanding, end of period	4 years 5 months 4 days
Weighted Average Remaining Contractual Term Exercisable	4 years 5 months 4 days
Aggregate Intrinsic Value Outstanding, end of period | $	$ 0
Aggregate Intrinsic Value Exercisable | $	0
Aggregate Intrinsic Value Vested and expected to vest in the future | $	$ 0

Sharebased compensation (Deta_2

Sharebased compensation (Details 1)	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Number of RSUs, Vested	(1,886,167)
Equity Settled Restricted Stock Units RSU [Member]
Number of options, Outstanding, beginning of period	3,093,992
Weighted average grant date fair value, outstanding begininig of period | $ / shares	$ 2.71
Number of RSUs, Vested	(1,299,917)
Number of RSUs, Modification	187,515
Outstanding, end of period	1,547,141
Weighted average grant date fair value, outstanding ending of period | $ / shares	$ 2.55
Number of RSUs, Forfeited	(434,449)
Weighted average grant date fair value, Vested | $ / shares	$ 2.55
Weighted average grant date fair value, Forfeited | $ / shares	2.03
Weighted average grant date fair value, Modification | $ / shares	0.16
Phantom Share Units (PSUs) [Member]
Weighted average grant date fair value, outstanding begininig of period | $ / shares	$ 1.16
Number of RSUs, Vested	(586,250)
Weighted average grant date fair value, outstanding ending of period | $ / shares	$ 1.14
Number of RSUs, Forfeited	(923,750)
Weighted average grant date fair value, Vested | $ / shares	$ 1.12
Weighted average grant date fair value, Forfeited | $ / shares	$ 1.04
Number of RSUs, beginning	2,325,000
Number of RSUs, closing	915,000
Number of RSUs, Modification	100,000
Weighted average grant date fair value, Modification | $ / shares	$ 0.16

Sharebased compensation (Deta_3

Sharebased compensation (Details 2) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Shares-Based Compensation	$ 498,483	$ 1,665,220	$ 1,461,093	$ 2,242,077	$ 2,163,703	$ 3,703,170
Replacement Options [Member]
Shares-Based Compensation	0		48,013		0	279,507
Equity Settled Restricted Stock Units and Phantom Share Units [Member]
Shares-Based Compensation	$ 498,483		$ 1,413,080		$ 2,163,703	$ 3,423,663

Sharebased compensation (Deta_4

Sharebased compensation (Details Narrative)	6 Months Ended
	Jun. 30, 2023 USD ($) shares
Fair Value of stock vested shares	1,886,167
Employee Stock Option [Member]
Total unrecognized compensation cost | $	$ 0
Equity Settled Restricted Stock Units RSU [Member]
Fair Value of stock vested shares	155,414
Fair Value of stock vested shares	1,299,917
Unrecognized compensation cost ,weighted average period	1 year 7 months 17 days
Total unrecognized compensation cost | $	$ 1,417,881
Phantom Share Units (PSUs) [Member]
Fair Value of stock vested shares	120,111
Fair Value of stock vested shares	586,250
Unrecognized compensation cost ,weighted average period	10 days
Total unrecognized compensation cost | $	$ 825,494
Cash [Member]
Fair Value of stock vested shares	715,504
Equity Securities [Member]
Fair Value of stock vested shares	899,328
Not Settled [Member]
Fair Value of stock vested shares	271,335

Supplemental cash flow inform_3

Supplemental cash flow information (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Change in working capital
Accounts receivable	$ (128,788)	$ (420,992)
Income tax receivable	0	1,322,340
Inventory	2,544,825	6,746,295
Prepaid expenses and other current assets	(427,380)	725,974
Prepaid expenses and other assets	583,333	(86,969)
Security deposits	(126,431)	(111,875)
Accounts payable and accrued liabilities	813,642	(10,489,840)
Total	$ 4,113,961	$ (1,473,083)

Warrant (Details)

Warrant (Details) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Weighted Average [Member]
Begeining balance Weighted Average Exercise Price	$ 11.50	$ 11.50
Ending balance Weighted Average Exercise Price	$ 11.50	$ 11.50
Warrants [Member]
Begenining balance class of warrant	35,837,500	35,837,500
Ending balance class of warrant	35,837,500	35,837,500

Warrants (Details Narrative)

Warrants (Details Narrative) - Warrants [Member]	6 Months Ended
	Jun. 30, 2023 $ / shares
Class of warrant or right, Expiration date	Jan. 14, 2026
Number of trading days determining share price	20 days
Number of days determining share price	30 days
Share price	$ 18

Related Party Transactions an_2

Related Party Transactions and Balances (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Mar. 31, 2023	Dec. 31, 2022
Lease payments to related party	$ 1,389,384	$ 1,356,286	$ 2,777,367	$ 2,213,325
Carrying amount operating lease	16,431,134		16,431,134			$ 20,689,086
Lease liability - current portion	$ 1,996,340		$ 1,996,340			2,355,174
R&C Brown Associates [Member]
Carrying amount operating lease					$ 38,255,126	40,594,490
Lease liability - current portion					$ 23,415,701	$ 24,324,186

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Commitments and Contingencies
Minimum Commitment Requirement	$ 10,000,000
Percentage Of Annual Contribution To Be Made From Net Income	2%
Investment Made During The Period	$ 0	$ 350,000

Financial Instruments (Details)

Financial Instruments (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Beginning balance	$ 1,611,843	$ 943,131
Change in fair value	1,922,931	(638,595)
Transferred to equity		(299,014)
Ending balance	3,534,774	5,522
Contingent Consideration Trading Price Consideration [Member]
Beginning balance	1,611,843	574,687
Change in fair value	1,922,931	(569,165)
Transferred to equity		0
Ending balance	$ 3,534,774	5,522
Other Contingent Consideration [Member]
Beginning balance		368,444
Change in fair value		(69,430)
Transferred to equity		(299,014)
Ending balance		$ 0

Financial Instruments (Details

Financial Instruments (Details 1) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Key Unobservable Inputs, Number of Shares	22,092,339	21,969,238	22,080,037
Measurement Input, Price Volatility [Member]
Key Unobservable Inputs	0%	65%	100%
Measurement Input, Risk Free Interest Rate [Member]
Key Unobservable Inputs	0%	2.87%	4.66%
Measurement Input, Expected Dividend Rate [Member]
Key Unobservable Inputs	0%	0%	0%
Measurement Input, Share Price [Member]
Key observable Inputs price	$ 0.16	$ 0.65	$ 0.15
Changes Measurement [Member] | Maximum [Member]
Impact on the Fair Value of the Contingent Consideration	$ 0	$ 17,527,095	$ 595
Changes Measurement [Member] | Minimum [Member]
Impact on the Fair Value of the Contingent Consideration	$ 3,534,774	$ (20,712,326)	$ 0

Financial Instruments (Detail_2

Financial Instruments (Details 2)	6 Months Ended
	Jun. 30, 2023 USD ($)
Gross	$ 77,290,739
Allowance	(8,869,774)
Net	68,420,965
Accounts Receivable [Member]
Gross	2,844,503
Allowance	(1,729,774)
Net	1,114,729
Security Deposits [Member]
Gross	1,307,509
Allowance	0
Net	1,307,509
Notes And Other Receivables [Member]
Gross	12,594,655
Allowance	(7,140,000)
Net	5,454,655
Cash [Member]
Gross	60,544,072
Allowance	0
Net	$ 60,544,072

Financial Instruments (Detail_3

Financial Instruments (Details 3) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Gross receivables	$ 2,844,503
Less allowance for doubtful accounts	(1,729,774)
Accounts receivable	1,114,729	$ 1,205,700
Financial Receivables 0 To 30 Days Due [Member]
Gross receivables	1,125,750
Financial Receivables 31 To 60 Days Due [Member]
Gross receivables	28,567
Financial Receivables 61 To 90 Days Due [Member]
Gross receivables	3,785
Financial Receivable 91 To 120 Days Due [Member]
Gross receivables	7,769
Financing Receivables Over 120 Days Past Due [Member]
Gross receivables	$ 1,678,632

Financial Instruments (Detail_4

Financial Instruments (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Share Price for triggering price three	$ 21
Contingent consideration	$ 3,534,774	$ 1,611,843
Contingent Consideration Earn Out Shares [Member]
Contingent consideration	$ 299,014
Caliva And OG Enterprises Branding, Inc. [Member] | Share Triggering Price Two [Member]
Share Price	$ 17
Caliva And OG Enterprises Branding, Inc. [Member] | Share Triggering Price One [Member]
Share Price	$ 13
Caliva And OG Enterprises Branding, Inc. [Member] | Earn Out Stock [Member]
Noncash or part noncash acquisition, noncash financial or equity instrument consideration, shares issued	18,356,299
Business Combination Volume Weighted Average Trading Prices Issuable	20 days
Left Coast Ventures Inc [Member] | Earn Out Stock [Member]
Noncash or part noncash acquisition, noncash financial or equity instrument consideration, shares issued	3,856,955

Fair Value Measurement (Details

Fair Value Measurement (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Changes Measurement [Member] | Minimum [Member]
Total contingent consideration	$ 3,534,774	$ 0	$ (20,712,326)
Fair Value, Recurring [Member] | Contingent Consideration Trading Price Consideration [Member] | Reported Value Measurement [Member]
Total contingent consideration	3,534,774
Fair Value, Recurring [Member] | Changes Measurement [Member] | Contingent Consideration Trading Price Consideration [Member]
Total contingent consideration	1,922,931
Fair Value, Recurring [Member] | Debt Securities [Member] | Reported Value Measurement [Member]
Total investments at fair value through profit or loss	571,301
Fair Value, Recurring [Member] | Equity Securities [Member] | Changes Measurement [Member]
Total investments at fair value through profit or loss	170,358
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Contingent Consideration Trading Price Consideration [Member]
Total contingent consideration	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Debt Securities [Member]
Total investments at fair value through profit or loss	$ 571,301