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Non-controlling interests | 12 Months Ended
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May 31, 2021
Text Block [Abstract] |
Non-controlling interests |
2 3. | Non-controlling interests
The following tables summarise the information relating to the Company’s subsidiaries, CC Pharma Nordic ApS, Aphria Diamond, Marigold Projects Jamaica Limited (“Marigold”), and ColCanna S.A.S. before intercompany eliminations. Non-controlling interests as at May 31, 2021:
|  | CC Pharma |  |  | Aphria |  |  |  |  |  |  | ColCanna |  |  | May 31, |
|  | Nordic ApS |  |  | Diamond |  |  | Marigold |  |  | S.A.S. |  |  | 2021 |
Current assets |  | $ | 919 |  |  | $ | 19,531 |  |  | $ | — |  |  | $ | 315 |  |  | $ | 20,765 |
Non-current assets |  |  | 103 |  |  |  | 153,696 |  |  |  | — |  |  |  | 146,587 |  |  |  | 300,386 |
Current liabilities |  |  | (956 | ) |  |  | (28,511 | ) |  |  | — |  |  |  | (62 | ) |  |  | (29,529 | )
Non-current liabilities |  |  | (406 | ) |  |  | (69,332 | ) |  |  | — |  |  |  | (6,606 | ) |  |  | (76,344 | )
Net assets |  |  | (340 | ) |  |  | 75,384 |  |  |  | — |  |  |  | 140,234 |  |  |  | 215,278 |
Non-controlling interests as at May 31, 2020:
|  | Aphria |  |  |  |  |  |  | ColCanna |  |  | May 31, |
|  | Diamond |  |  | Marigold |  |  | S.A.S. |  |  | 2020 |
Current assets |  | $ | 25,957 |  |  | $ | — |  |  | $ | 547 |  |  | $ | 26,504 |
Non-current assets |  |  | 156,251 |  |  |  | — |  |  |  | 83,857 |  |  |  | 240,108 |
Current liabilities |  |  | (11,337 | ) |  |  | — |  |  |  | (274 | ) |  |  | (11,611 | )
Non-current liabilities |  |  | (128,031 | ) |  |  | — |  |  |  | (24,471 | ) |  |  | (152,502 | )
Net assets |  |  | 42,840 |  |  |  | — |  |  |  | 59,659 |  |  |  | 102,499 |
Non-controlling interests for the year ended May 31, 2021:
|  | CC Pharma |  |  | Aphria |  |  |  |  |  |  | ColCanna |  |  | May 31, |
|  | Nordic ApS |  |  | Diamond |  |  | Marigold |  |  | S.A.S. |  |  | 2021 |
Revenue |  | $ | 827 |  |  | $ | 131,381 |  |  | $ | — |  |  | $ | — |  |  | $ | 132,208 |
Total expenses (recovery) |  |  | (958 | ) |  |  | (67,030 | ) |  |  | — |  |  |  | (923 | ) |  |  | (68,911 | )
Net (loss) income |  |  | (131 | ) |  |  | 64,351 |  |  |  | — |  |  |  | (923 | ) |  |  | 63,297 |
Other comprehensive (loss) income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  | $ | — |
Net comprehensive income |  |  | (131 | ) |  |  | 64,351 |  |  |  | — |  |  |  | (923 | ) |  |  | 63,297 |
Non-controlling interests for the year ended May 31, 2020:
|  | Aphria |  |  |  |  |  |  | ColCanna |  |  | May 31, |
|  | Diamond |  |  | Marigold |  |  | S.A.S. |  |  | 2020 |
Revenue |  | $ | 24,142 |  |  | $ | 40 |  |  | $ | — |  |  | $ | 24,182 |
Total expenses (recovery) |  |  | (25,141 | ) |  |  | 4,995 |  |  |  | 19,447 |  |  |  | (699 | )
Net (loss) income |  |  | (999 | ) |  |  | 5,035 |  |  |  | 19,447 |  |  |  | 23,483 |
Other comprehensive (loss) income |  |  | — |  |  |  | — |  |  |  | — |  |  | $ | — |
Net comprehensive loss |  |  | (999 | ) |  |  | 5,035 |  |  |  | 19,447 |  |  |  | 23,483 |
Non-controlling interests for the year ended May 31, 2019:
|  | Aphria Diamond |  |  | CannInvest Africa Ltd. |  |  | Verve Dynamics |  |  | Nuuvera Malta Ltd. |  |  | Marigold |  |  | ColCanna S.A.S. |  |  | May 31, 2019 |
Revenue |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 174 |  |  | $ | — |  |  | $ | — |  |  | $ | 174 |
Total expenses (recovery) |  |  | (21,273 | ) |  | $ | (8 | ) |  | $ | (634 | ) |  |  | (791 | ) |  |  | (572 | ) |  |  | (942 | ) |  |  | (24,220 | )
Net (loss) income |  |  | (21,273 | ) |  |  | (8 | ) |  |  | (634 | ) |  |  | (617 | ) |  |  | (572 | ) |  |  | (942 | ) |  |  | (24,046 | )
Other comprehensive (loss) income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  |  |
Net comprehensive loss |  |  | (21,273 | ) |  |  | (8 | ) |  |  | (634 | ) |  |  | (617 | ) |  |  | (572 | ) |  |  | (942 | ) |  |  | (24,046 | )

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- Definition The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -URI http://asc.fasb.org/topic&trid=2197479 + Details
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- References No definition available. + Details
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