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v3.20.2

Business Combinations (Tables) | 12 Months Ended
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Jun. 30, 2020
Business combinations [Abstract] |
Business Combinations Completed During the Years Ended June 30 2019 and 2018 |
Total consideration | $ |
Cash paid | — |
Common shares issued | 52,380 |
Funds held in escrow | 688 |
| 53,068 |
Net identifiable assets acquired (liabilities assumed) |
Cash | 280 |
Accounts receivable | 316 |
Inventories | 1,195 |
Prepaids and other current assets | 657 |
Intangible asset: Distribution network | 13,489 |
Accounts payable and accrued liabilities | (429 | )
Deferred revenue | (618 | )
| 14,890 |
Purchase price allocation |
Net identifiable assets acquired | 14,890 |
Goodwill | 38,178 |
| 53,068 |
Net cash outflows |
Cash consideration paid | — |
Cash acquired | 280 |
| 280 |
Acquisition costs expensed |
Year ended June 30, 2020 | 1,849 |
| MedReleaf (i) |  | Anandia (ii) |  | Aurora Hemp Europe (iii) |  | ICC (iv) |  | Whistler (v) |  | Immaterial transactions (vi) |  | Total |
| $ |  | $ |  | $ |  | $ |  | $ |  | $ |  | $ |
Total consideration |  |  |  |  |  |  |
Cash paid | — |  | — |  | 8,302 |  | — |  | — |  | 2,918 |  | 11,220 |
Common shares issued | 2,568,634 |  | 78,588 |  | 1,411 |  | 255,237 |  | 130,839 |  | 2,101 |  | 3,036,810 |
Share purchase warrants issued | — |  | 19,565 |  | — |  | — |  | — |  | — |  | 19,565 |
Replacement share-based awards | 75,373 |  | — |  | — |  | 7,664 |  | — |  | — |  | 83,037 |
Contingent consideration | — |  | — |  | — |  | — |  | 24,395 |  | 383 |  | 24,778 |
Loan settlement | — |  | — |  | 3,176 |  | — |  | 2,867 |  | — |  | 6,043 |
| 2,644,007 |  | 98,153 |  | 12,889 |  | 262,901 |  | 158,101 |  | 5,402 |  | 3,181,453 |
Net identifiable assets acquired (liabilities assumed) |  |  |  |  |  |
Cash | 113,713 |  | 12,127 |  | 41 |  | 5,155 |  | 438 |  | 2 |  | 131,476 |
Accounts receivables | 11,891 |  | 783 |  | 2,099 |  | 3,005 |  | 371 |  | 88 |  | 18,237 |
Income taxes receivable | 8,078 |  | — |  | — |  | — |  | — |  | — |  | 8,078 |
Marketable securities | — |  | — |  | — |  | 471 |  | — |  | — |  | 471 |
Biological assets | 7,154 |  | — |  | — |  | 135 |  | 1,599 |  | — |  | 8,888 |
Inventories | 32,626 |  | 33 |  | 2,226 |  | 762 |  | 3,042 |  | — |  | 38,689 |
Prepaid expenses and deposits | 6,344 |  | 310 |  | 168 |  | — |  | — |  | — |  | 6,822 |
Property, plant and equipment | 119,324 |  | 4,665 |  | 2,435 |  | 12,712 |  | 27,735 |  | 180 |  | 167,051 |
Other assets | 581 |  | — |  | — |  | — |  | 478 |  | 4 |  | 1,063 |
Intangible assets |  |  |  |  |  |  |  |
Customer relationships | 62,800 |  | 4,700 |  | — |  | — |  | 1,900 |  | — |  | 69,400 |
Permits and licenses | 89,757 |  | 11,000 |  | — |  | 149,745 |  | 14,500 |  | — |  | 265,002 |
Brand and trademarks | 62,100 |  | 1,700 |  | — |  | — |  | 14,400 |  | — |  | 78,200 |
Patents | 130 |  | — |  | — |  | — |  | — |  | — |  | 130 |
Intellectual property | 70,200 |  | 12,300 |  | — |  | — |  | — |  | — |  | 82,500 |
Deferred tax asset | — |  | — |  | 81 |  | — |  | — |  | — |  | 81 |
| 584,698 |  | 47,618 |  | 7,050 |  | 171,985 |  | 64,463 |  | 274 |  | 876,088 |
Accounts payable and accruals | (16,919 | ) | (518 | ) | (1,683 | ) | (1,963 | ) | (1,045 | ) | (100 | ) | (22,228 | )
Income taxes payable | — |  | — |  | (7 | ) | — |  | — |  | — |  | (7 | )
Deferred revenue | — |  | (65 | ) | (6 | ) | — |  | — |  | — |  | (71 | )
Loans and borrowings | — |  | (298 | ) | — |  | — |  | (6,003 | ) | — |  | (6,301 | )
Asset retirement obligation | (217 | ) | — |  | — |  | — |  | — |  | — |  | (217 | )
Deferred tax liability | (59,985 | ) | (7,055 | ) | — |  | (2,617 | ) | (8,894 | ) | — |  | (78,551 | )
Provisions | (4,200 | ) | — |  | — |  | — |  | — |  | — |  | (4,200 | )
| 503,377 |  | 39,682 |  | 5,354 |  | 167,405 |  | 48,521 |  | 174 |  | 764,513 |
Purchase price allocation |  |  |  |  |  |  |
Net identifiable assets acquired | 503,377 |  | 39,682 |  | 5,354 |  | 167,405 |  | 48,521 |  | 174 |  | 764,513 |
Goodwill (1) | 2,140,630 |  | 58,471 |  | 7,535 |  | 95,496 |  | 109,580 |  | 5,228 |  | 2,416,940 |
| 2,644,007 |  | 98,153 |  | 12,889 |  | 262,901 |  | 158,101 |  | 5,402 |  | 3,181,453 |
Net cash outflows |  |  |  |  |  |  |
Cash consideration paid | — |  | — |  | (8,302 | ) | — |  | — |  | (2,918 | ) | (11,220 | )
Cash acquired | 113,713 |  | 12,127 |  | 41 |  | 5,155 |  | 438 |  | 2 |  | 131,476 |
| 113,713 |  | 12,127 |  | (8,261 | ) | 5,155 |  | 438 |  | (2,916 | ) | 120,256 |
Acquisition costs expensed |  |  |  |  |  |  |
Year ended June 30, 2019 | 10,097 |  | 360 |  | 2,552 |  | 403 |  | 2,087 |  | 25 |  | 15,524 |
Net accounts receivables acquired |  |  |  |  |  |  |
Gross contractual receivables acquired | 14,262 |  | 791 |  | 2,099 |  | 3,005 |  | 371 |  | 88 |  | 20,616 |
Expected uncollectible receivables | (2,371 | ) | (8 | ) | — |  | — |  | — |  | — |  | (2,379 | )
Net accounts receivables acquired | 11,891 |  | 783 |  | 2,099 |  | 3,005 |  | 371 |  | 88 |  | 18,237 |
(1) | Goodwill arising from acquisitions represent expected synergies, future income and growth, and other intangibles that do not qualify for separate recognition, as well as the deferred tax liability recognized for all taxable temporary differences. None of the goodwill arising on these acquisitions are expected to be deductible for tax purposes.
Adjustments to Initial Purchase Price Allocations of Assets Acquired and Liabilities Assumed at Acqusition Date | As required by IFRS, the preliminary acquisition date values were retrospectively adjusted to reflect the changes effective as of the acquisition date, as follows:
| Provisional allocation at acquisition |  | Adjustments |  | Final |
| $ |  | $ |  | $ |
Intangible assets | 30,900 |  | (1,200 | ) | 29,700 |
Deferred tax liability | (7,422 | ) | 367 |  | (7,055 | )
Goodwill | 57,595 |  | 876 |  | 58,471 |
As required by IFRS, the preliminary acquisition date values were retrospectively adjusted to reflect the changes effective as of the acquisition date, as follows:
| Provisional allocation at acquisition |  | Adjustments |  | Final |
| $ |  | $ |  | $ |
Net identifiable assets acquired, excluding intangible assets | 18,238 |  | (517 | ) | 17,721 |
Intangible assets | 31,100 |  | (300 | ) | 30,800 |
Goodwill | 108,763 |  | 817 |  | 109,580 |
As required by IFRS, the preliminary acquisition date values were retrospectively adjusted to reflect the changes effective as of the acquisition date, as follows:
| Provisional allocation at acquisition |  | Adjustments |  | Final |
| $ |  | $ |  | $ |
Property, plant and equipment | 18,012 |  | (5,300 | ) | 12,712 |
Intangible assets | 141,558 |  | 8,187 |  | 149,745 |
Deferred tax liability | (35,389 | ) | 32,772 |  | (2,617 | )
Goodwill | 131,154 |  | (35,658 | ) | 95,496 |
As required by IFRS, the preliminary acquisition date values were retrospectively adjusted to reflect the changes effective as of the acquisition date, as follows:
| Provisional allocation at acquisition |  | Adjustments |  | Final |
| $ |  | $ |  | $ |
Consideration payable | 2,644,115 |  | (108 | ) | 2,644,007 |
Loans receivable | 845 |  | (845 | ) | — |
Property, plant and equipment | 134,414 |  | (15,090 | ) | 119,324 |
Intangible assets | 335,988 |  | (51,001 | ) | 284,987 |
Loans and borrowings | (845 | ) | 845 |  | — |
Provision | — |  | (4,200 | ) | (4,200 | )
Deferred tax liability | (75,920 | ) | 15,935 |  | (59,985 | )
Goodwill | 2,086,382 |  | 54,248 |  | 2,140,630 |

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