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Non-controlling interests | 12 Months Ended
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May 31, 2022
Text Block [Abstract] |
Non-controlling interests |
21. | Non-controlling interests
The following tables summarize the information relating to the Company’s majority-owned subsidiaries, CC Pharma Nordic ApS (75%), Aphria Diamond (51%), ColCanna S.A.S. (90%), and SH Acquisition (68%) before intercompany eliminations. Summarized balance sheet information of the entities in which there is a non-controlling interest as at May 31, 2022:
|  | CC Pharma |  |  | Aphria |  |  | SH |  |  | ColCanna |  |  |  |  |
|  | Nordic ApS |  |  | Diamond |  |  | Acquisition |  |  | S.A.S. |  |  | Total |
Current assets |  | $ | 485 |  |  | $ | 20,546 |  |  | $ | — |  |  | $ | 193 |  |  | $ | 21,224 |
Non-current assets |  |  | 158 |  |  |  | 152,786 |  |  |  | 111,200 |  |  |  | 141,929 |  |  |  | 406,073 |
Current liabilities |  |  | (642 | ) |  |  | (63,196 | ) |  |  | — |  |  |  | (53 | ) |  |  | (63,891 | )
Non-current liabilities |  |  | (410 | ) |  |  | (29,653 | ) |  |  | — |  |  |  | (6,537 | ) |  |  | (36,600 | )
Net assets |  |  | (409 | ) |  |  | 80,483 |  |  |  | 111,200 |  |  |  | 135,532 |  |  |  | 326,806 |
Summarized balance sheet information of the entities in which there is a non-controlling interest as at May 31, 2021:
|  | CC Pharma |  |  | Aphria |  |  | SH |  |  | ColCanna |  |  |  |  |
|  | Nordic ApS |  |  | Diamond |  |  | Acquisition |  |  | S.A.S. |  |  | Total |
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 |
Summarized income statement information of the entities in which there is a non-controlling interest for the year ended May 31, 2022:
|  | CC Pharma |  |  | Aphria |  |  | SH |  |  | ColCanna |  |  |  |  |
|  | Nordic ApS |  |  | Diamond |  |  | Acquisition |  |  | S.A.S. |  |  | Total |
Revenue |  | $ | 354 |  |  | $ | 148,323 |  |  | $ | — |  |  | $ | — |  |  | $ | 148,677 |
Total expenses (recovery) |  |  | 470 |  |  |  | 77,057 |  |  |  | (11,180 | ) |  |  | 35 |  |  |  | 66,382 |
Net (loss) income |  |  | (116 | ) |  |  | 71,266 |  |  |  | 11,180 |  |  |  | (35 | ) |  |  | 82,295 |
Other comprehensive (loss) income |  |  | 47 |  |  |  | (2,353 | ) |  |  | (70,778 | ) |  |  | (4,737 | ) |  | $ | (77,821 | )
Net comprehensive income |  |  | (69 | ) |  |  | 68,913 |  |  |  | (59,598 | ) |  |  | (4,772 | ) |  |  | 4,474 |
Summarized income statement information of the entities in which there is a non-controlling interest for the year ended May 31, 2021:
|  | CC Pharma |  |  | Aphria |  |  | ColCanna |  |  |  |  |
|  | Nordic ApS |  |  | Diamond |  |  | S.A.S. |  |  | Total |
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 loss |  |  | (131 | ) |  |  | 64,351 |  |  |  | (923 | ) |  |  | 63,297 |
Summarized income statement information of the entities in which there is a non-controlling interest for the year ended May 31, 2020:
|  | Aphria Diamond |  |  | Marigold |  |  | ColCanna S.A.S. |  |  | Total |
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 |

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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 https://asc.fasb.org/topic&trid=2197479 + Details
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- References No definition available. + Details
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