Annual report pursuant to Section 13 and 15(d)

ACQUISITIONS - 2021 Preliminary Purchase Price Allocation (Details)

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ACQUISITIONS - 2021 Preliminary Purchase Price Allocation (Details) - USD ($)
$ in Thousands
 1 Months Ended 12 Months Ended
Sep. 30, 2021
Jul. 31, 2021
Apr. 30, 2021
Mar. 31, 2021
Dec. 31, 2021
Dec. 31, 2023
Dec. 31, 2022
Liabilities Assumed:              
Goodwill         $ 45,828 $ 30,910 $ 38,239
2021 Business Combinations and Asset Acquisitions              
Assets Acquired:              
Cash and cash equivalents         3,454    
Prepaids         378    
Accounts receivable, net         263    
Inventory         16,066    
Indemnification assets         2,733    
Right-of-use assets - operating lease         3,196    
Assets Acquired:              
Property, plant and equipment         22,904    
Right-of-use assets - finance leases         29,355    
Intangible assets - license         63,631    
Deposits         45    
Total assets acquired         148,525    
Liabilities Assumed:              
Accounts payable and accrued liabilities         7,194    
Operating lease obligations         3,126    
Deferred tax liabilities         22,110    
Uncertain tax positions         2,733    
Liabilities Assumed:              
Finance lease obligations         29,084    
Total liabilities assumed         64,247    
Net assets acquired         84,278    
Goodwill         28,518    
Total         112,796    
Consideration paid in cash, as adjusted for working capital adjustments         50,728    
Consideration paid in promissory notes (fair value)         17,774    
Consideration paid in shares         36,038    
Contingent liability         8,223    
Capitalized costs         33    
Fair value of consideration         112,796    
2021 Business Combinations and Asset Acquisitions | Tradenames              
Assets Acquired:              
Intangible assets         4,400    
2021 Business Combinations and Asset Acquisitions | Customer Relationships              
Assets Acquired:              
Intangible assets         $ 2,100    
OhiGrow              
Assets Acquired:              
Property, plant and equipment   $ 3,165          
Intangible assets - license   1,817          
Total assets acquired   4,982          
Liabilities Assumed:              
Total liabilities assumed   0          
Net assets acquired   4,982          
Consideration paid in cash, as adjusted for working capital adjustments   4,949          
Capitalized costs   33          
Fair value of consideration   $ 4,982          
Grover Beach              
Assets Acquired:              
Property, plant and equipment       $ 269      
Right-of-use assets - finance leases       2,050      
Intangible assets - license       3,654      
Deposits       19      
Total assets acquired       5,992      
Liabilities Assumed:              
Finance lease obligations       2,032      
Total liabilities assumed       2,032      
Net assets acquired       3,960      
Consideration paid in cash, as adjusted for working capital adjustments       3,592      
Consideration paid in shares       368      
Fair value of consideration       $ 3,960      
Nature’s Remedy              
Assets Acquired:              
Cash and cash equivalents $ 3,195            
Prepaids 325            
Accounts receivable, net 263            
Inventory 15,882            
Indemnification assets 1,322            
Property, plant and equipment 19,470            
Right-of-use assets - finance lease 27,305            
Right-of-use assets - operating lease 1,337            
Intangible assets 56,000            
Deposits 20            
Total assets acquired 131,619            
Liabilities Assumed:              
Accounts payable and accrued liabilities 7,004            
Finance lease obligations 27,052            
Operating lease obligations 1,267            
Deferred tax liabilities 21,462            
Uncertain tax positions 1,322            
Total liabilities assumed 58,107            
Liabilities Assumed:              
Net assets acquired 73,512            
Goodwill 26,086            
Total 99,598            
Consideration paid in cash, net of working capital adjustments 40,360            
Consideration paid in promissory notes (fair value) 15,345            
Consideration paid in shares 35,670            
Contingent liability 8,223           $ 4,793
Fair value of consideration 99,598            
Nature’s Remedy | Tradenames              
Assets Acquired:              
Intangible assets 4,400            
Liabilities Assumed:              
Useful life         5 years    
Nature’s Remedy | Customer Relationships              
Assets Acquired:              
Intangible assets $ 2,100            
Liabilities Assumed:              
Useful life         15 years    
OSD              
Assets Acquired:              
Cash and cash equivalents     $ 259        
Prepaids     53        
Inventory     184        
Indemnification assets     1,411        
Right-of-use assets - operating lease     1,859        
Intangible assets     2,160        
Deposits     6        
Total assets acquired     5,932        
Liabilities Assumed:              
Accounts payable and accrued liabilities     190        
Operating lease obligations     1,859        
Deferred tax liabilities     648        
Uncertain tax positions     1,411        
Total liabilities assumed     4,108        
Liabilities Assumed:              
Net assets acquired     1,824        
Goodwill     2,432        
Total     4,256        
Consideration paid in cash, net of working capital adjustments     1,827        
Consideration paid in promissory notes (fair value)     2,429        
Fair value of consideration     $ 4,256        
Nature's Remedy and Organic Solutions of the Dessert, LLC              
Assets Acquired:              
Indemnification assets         $ 2,733