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Note 16 - Non-controlling Interests | 3 Months Ended
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Aug. 31, 2025
Notes to Financial Statements |
Noncontrolling Interest Disclosure [Text Block] | Note 16. Non-controlling interests The following are majority-owned subsidiaries of the Company and the percentage of ownership interest maintained by the Company is set forth in the parenthetical: Aphria Diamond (51%), and Colcanna S.A.S. (90%). The following table provides a summary of certain balance sheet information before intercompany eliminations relating to the above-referenced majority-owned subsidiaries of the Company in which there was a non-controlling interest as of August 31, 2025:
|  | Aphria |  |  | ColCanna |  |  | August 31, |
|  | Diamond |  |  | S.A.S. |  |  | 2025 |
Current assets |  | $ | 90,684 |  |  | $ | 5 |  |  | $ | 90,689 |
Non-current assets |  |  | 112,250 |  |  |  | 3,485 |  |  |  | 115,735 |
Current liabilities |  |  | (128,471 | ) |  |  | (7,036 | ) |  |  | (135,507 | )
Non-current liabilities |  |  | (31,408 | ) |  |  | (1,442 | ) |  |  | (32,850 | )
Net assets |  | $ | 43,055 |  |  | $ | (4,988 | ) |  | $ | 38,067 |
The following table provides a summary of certain balance sheet information before intercompany eliminations relating to the above-referenced majority-owned subsidiaries of the Company in which there was a non-controlling interest as of May 31, 2025:
|  | SH |  |  | CC Pharma |  |  | Aphria |  |  | ColCanna |  |  | May 31, |
|  | Acquisition |  |  | Nordic ApS |  |  | Diamond |  |  | S.A.S. |  |  | 2025 |
Current assets |  | $ | — |  |  | $ | — |  |  | $ | 83,390 |  |  | $ | 20 |  |  | $ | 83,410 |
Non-current assets |  |  | — |  |  |  | — |  |  |  | 114,677 |  |  |  | 3,348 |  |  |  | 118,025 |
Current liabilities |  |  | — |  |  |  | — |  |  |  | (126,986 | ) |  |  | (6,953 | ) |  |  | (133,939 | )
Non-current liabilities |  |  | — |  |  |  | — |  |  |  | (31,720 | ) |  |  | (1,442 | ) |  |  | (33,162 | )
Net assets |  | $ | — |  |  | $ | — |  |  | $ | 39,361 |  |  | $ | (5,027 | ) |  | $ | 34,334 |
The following table provides a summary of certain income statement information before intercompany eliminations relating to the above referenced majority-owned subsidiaries of the Company in which there was a non-controlling interest for the three months ended August 31, 2025:
|  | Aphria |  |  | ColCanna |  |  | August 31, |
|  | Diamond |  |  | S.A.S. |  |  | 2025 |
Revenue |  | $ | 18,102 |  |  | $ | — |  |  | $ | 18,102 |
Total expenses |  |  | 13,497 |  |  |  | (186 | ) |  |  | 13,311 |
Net (loss) income |  |  | 4,605 |  |  |  | 186 |  |  |  | 4,791 |
Other comprehensive (loss) income |  |  | (911 | ) |  |  | (147 | ) |  |  | (1,058 | )
Net comprehensive (loss) income |  | $ | 3,694 |  |  | $ | 39 |  |  | $ | 3,733 |
Non-controlling interest % |  |  | 49 | % |  |  | 10 | % |  | NA |
Comprehensive (loss) income attributable to NCI |  |  | 1,810 |  |  |  | 4 |  |  |  | 1,814 |
Net comprehensive (loss) income attributable to NCI |  | $ | 1,810 |  |  | $ | 4 |  |  | $ | 1,814 |
The following table provides a summary of certain income statement information before intercompany eliminations relating to the above referenced majority-owned subsidiaries of the Company in which there was a non-controlling interest for the three months ended August 31, 2024:
|  | SH |  |  | CC Pharma |  |  | Aphria |  |  | ColCanna |  |  | August 31, |
|  | Acquisition |  |  | Nordic ApS |  |  | Diamond |  |  | S.A.S. |  |  | 2024 |
Revenue |  | $ | — |  |  | $ | — |  |  | $ | 18,558 |  |  | $ | — |  |  | $ | 18,558 |
Total expenses |  |  | — |  |  |  | 5 |  |  |  | 9,216 |  |  |  | 630 |  |  |  | 9,851 |
Net (loss) income |  |  | — |  |  |  | (5 | ) |  |  | 9,342 |  |  |  | (630 | ) |  |  | 8,707 |
Other comprehensive (loss) income |  |  | — |  |  |  | (1 | ) |  |  | 1,041 |  |  |  | 277 |  |  |  | 1,317 |
Net comprehensive (loss) income |  | $ | — |  |  | $ | (6 | ) |  | $ | 10,383 |  |  | $ | (353 | ) |  | $ | 10,024 |
Non-controlling interest % |  |  | 32 | % |  |  | 25 | % |  |  | 49 | % |  |  | 10 | % |  | NA |
Comprehensive (loss) income attributable to NCI |  |  | — |  |  |  | (2 | ) |  |  | 5,088 |  |  |  | (35 | ) |  |  | 5,051 |
Net comprehensive (loss) income attributable to NCI |  | $ | — |  |  | $ | (2 | ) |  | $ | 5,088 |  |  | $ | (35 | ) |  | $ | 5,051 |

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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 -Topic 810 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/810/tableOfContent + Details
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