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Note 21 - Non-controlling Interests (Tables) | 12 Months Ended
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May 31, 2024
Notes Tables |
Condensed Balance Sheet [Table Text Block] |
|  | SH |  |  | CC Pharma |  |  | Aphria |  |  | ColCanna |  |  | May 31, |
|  | Acquisition |  |  | Nordic ApS |  |  | Diamond |  |  | S.A.S. |  |  | 2024 |
Current assets |  | $ | — |  |  | $ | 12 |  |  | $ | 95,720 |  |  | $ | 3 |  |  | $ | 95,735 |
Non-current assets |  |  | 32,000 |  |  |  | — |  |  |  | 124,675 |  |  |  | 3,637 |  |  |  | 160,312 |
Current liabilities |  |  | — |  |  |  | (9 | ) |  |  | (130,945 | ) |  |  | (6,913 | ) |  |  | (137,867 | )
Non-current liabilities |  |  | — |  |  |  | — |  |  |  | (24,482 | ) |  |  | (1,452 | ) |  |  | (25,934 | )
Net assets |  | $ | 32,000 |  |  | $ | 3 |  |  | $ | 64,968 |  |  | $ | (4,725 | ) |  | $ | 92,246 |
|  | SH |  |  | CC Pharma |  |  | Aphria |  |  | ColCanna |  |  | May 31, |
|  | Acquisition |  |  | Nordic ApS |  |  | Diamond |  |  | S.A.S. |  |  | 2023 |
Current assets |  | $ | — |  |  | $ | 114 |  |  | $ | 127,689 |  |  | $ | 224 |  |  | $ | 128,027 |
Non-current assets |  |  | 74,681 |  |  |  | — |  |  |  | 135,085 |  |  |  | 3,307 |  |  |  | 213,073 |
Current liabilities |  |  | — |  |  |  | (1,166 | ) |  |  | (142,554 | ) |  |  | (6,697 | ) |  |  | (150,417 | )
Non-current liabilities |  |  | — |  |  |  | — |  |  |  | (53,197 | ) |  |  | (1,428 | ) |  |  | (54,625 | )
Net assets |  | $ | 74,681 |  |  | $ | (1,052 | ) |  | $ | 67,023 |  |  | $ | (4,594 | ) |  | $ | 136,058 |
Condensed Income Statement [Table Text Block] |
|  | SH |  |  | CC Pharma |  |  | Aphria |  |  | ColCanna |  |  | May 31, |
|  | Acquisition |  |  | Nordic ApS |  |  | Diamond |  |  | S.A.S. |  |  | 2024 |
Revenue |  | $ | — |  |  | $ | — |  |  | $ | 103,331 |  |  | $ | — |  |  | $ | 103,331 |
Total expenses |  |  | 42,681 |  |  |  | (1,064 | ) |  |  | 40,935 |  |  |  | (203 | ) |  |  | 82,349 |
Net (loss) income |  |  | (42,681 | ) |  |  | 1,064 |  |  |  | 62,396 |  |  |  | 203 |  |  |  | 20,982 |
Other comprehensive (loss) income |  |  | — |  |  |  | (9 | ) |  |  | 171 |  |  |  | (334 | ) |  |  | (172 | )
Net comprehensive (loss) income |  | $ | (42,681 | ) |  | $ | 1,055 |  |  | $ | 62,567 |  |  | $ | (131 | ) |  | $ | 20,810 |
Non-controlling interest % |  |  | 32 | % |  |  | 25 | % |  |  | 49 | % |  |  | 10 | % |  | NA |
Comprehensive (loss) income attributable to NCI |  |  | (13,658 | ) |  |  | 264 |  |  |  | 30,658 |  |  |  | (13 | ) |  |  | 17,251 |
Additional income attributable to NCI |  |  | — |  |  |  | — |  |  |  | 5,336 |  |  |  | — |  |  |  | 5,336 |
Net comprehensive (loss) income attributable to NCI |  | $ | (13,658 | ) |  | $ | 264 |  |  | $ | 35,994 |  |  | $ | (13 | ) |  | $ | 22,587 |
|  | SH |  |  | CC Pharma |  |  | Aphria |  |  | ColCanna |  |  | May 31, |
|  | Acquisition |  |  | Nordic ApS |  |  | Diamond |  |  | S.A.S. |  |  | 2023 |
Revenue |  | $ | — |  |  | $ | 126 |  |  | $ | 161,453 |  |  | $ | 1 |  |  | $ | 161,580 |
Total expenses |  |  | 107,297 |  |  |  | 748 |  |  |  | 85,460 |  |  |  | 57,293 |  |  |  | 250,798 |
Net (loss) income |  |  | (107,297 | ) |  |  | (622 | ) |  |  | 75,993 |  |  |  | (57,292 | ) |  |  | (89,218 | )
Other comprehensive (loss) income |  |  | 70,778 |  |  |  | (21 | ) |  |  | (961 | ) |  |  | (34,643 | ) |  |  | 35,153 |
Net comprehensive (loss) income |  | $ | (36,519 | ) |  | $ | (643 | ) |  | $ | 75,032 |  |  | $ | (91,935 | ) |  | $ | (54,065 | )
Non-controlling interest % |  |  | 32 | % |  |  | 25 | % |  |  | 49 | % |  |  | 10 | % |  | NA |
Comprehensive (loss) income attributable to NCI |  |  | (11,686 | ) |  |  | (161 | ) |  |  | 36,766 |  |  |  | (9,194 | ) |  |  | 15,725 |
Additional income attributable to NCI |  |  | — |  |  |  | — |  |  |  | 11,421 |  |  |  | — |  |  |  | 11,421 |
Net comprehensive (loss) income attributable to NCI |  | $ | (11,686 | ) |  | $ | (161 | ) |  | $ | 48,187 |  |  | $ | (9,194 | ) |  | $ | 27,146 |
|  | SH |  |  | CC Pharma |  |  | Aphria |  |  | ColCanna |  |  | May 31, |
|  | Acquisition |  |  | Nordic ApS |  |  | Diamond |  |  | S.A.S. |  |  | 2022 |
Revenue |  | $ | — |  |  | $ | 354 |  |  | $ | 148,323 |  |  | $ | — |  |  | $ | 148,677 |
Total expenses (recovery) |  |  | (11,180 | ) |  |  | 470 |  |  |  | 77,057 |  |  |  | 35 |  |  |  | 66,382 |
Net (loss) income |  |  | 11,180 |  |  |  | (116 | ) |  |  | 71,266 |  |  |  | (35 | ) |  |  | 82,295 |
Other comprehensive (loss) income |  |  | (70,778 | ) |  |  | 47 |  |  |  | (2,353 | ) |  |  | (4,737 | ) |  |  | (77,821 | )
Net comprehensive (loss) income |  | $ | (59,598 | ) |  | $ | (69 | ) |  | $ | 68,913 |  |  | $ | (4,772 | ) |  | $ | 4,474 |
Non-controlling interest % |  |  | 32 | % |  |  | 25 | % |  |  | 49 | % |  |  | 10 | % |  | NA |
Net comprehensive (loss) income |  | $ | (19,071 | ) |  | $ | (17 | ) |  | $ | 33,767 |  |  | $ | (477 | ) |  | $ | 14,202 |

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