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Business Combinations (Tables)

12 Months Ended

Oct. 31, 2021

Meta Growth Corp.

Business Combinations

Schedule of assets acquired and liabilities assumed in business combination

​

​	​	​
Total consideration		$
Common shares		35,290
Conversion feature of convertible debt		9,008
Warrants		2,739
Options		86
Restricted stock units		154
​		47,277
Purchase price allocation
Cash and cash equivalents		10,209
Trade and other receivables		2,015
Inventory		3,547
Prepaid expenses		2,479
Marketable securities		635
Notes receivable		262
Property and equipment		6,849
Loan receivable		756
Intangible assets - license		30,900
Right of use asset		12,490
Goodwill		32,247
Non-controlling interest		(1,821)
Accounts payable and accrued liabilities		(6,336)
Deferred tax liability		(1,933)
Lease liability		(12,887)
Convertible debenture		(18,809)
Notes payable		(13,326)
​		47,277

Smoke Cartel, Inc.

Business Combinations

Schedule of assets acquired and liabilities assumed in business combination

​

​	​	​
Total consideration		$
Cash		2,512
Common shares		8,396
Contingent consideration		1,319
​		12,227
Purchase price allocation
Cash and cash equivalents		1,680
Intangible assets - Brand		3,820
Intangible assets - Software		7,217
Goodwill		2,594
Accounts payable and accrued liabilities		(1,093)
Deferred Tax Liability		(1,991)
​		12,227

2686068 Ontario Inc.

Business Combinations

Schedule of assets acquired and liabilities assumed in business combination

​

​	​	​
Total consideration		$
Cash		5,980
​		5,980
Purchase price allocation
Cash and cash equivalents		3
Inventory		120
Property and equipment		274
Intangible assets - license		5,627
Right of use asset		1,148
Goodwill		1,611
Lease liability		(1,148)
Accounts payable and accrued liabilities		(164)
Deferred Tax Liability		(1,491)
​		5,980

Fab Nutrition, LLC.

Business Combinations

Schedule of assets acquired and liabilities assumed in business combination

​

​	​	​
Total consideration		$
Cash		15,193
Common Shares	​	3,439
​		18,632
Purchase price allocation
Cash and cash equivalents		642
Accounts receivable	​	125
Inventory		403
Property and equipment		22
Intangible assets - brand		7,801
Goodwill		13,584
Accounts payable and accrued liabilities		(552)
Deferred tax liability	​	(2,131)
Non-controlling interest		(1,262)
​		18,632

DHC Supply LLC.

Business Combinations

Schedule of assets acquired and liabilities assumed in business combination

​

​	​	​
Total consideration		$
Cash		4,045
Common Shares	​	7,767
​		11,812
Purchase price allocation
Cash and cash equivalents		1,054
Trade and other receivables	​	66
Inventory		1,270
Prepaid expenses	​	18
Property and equipment		10
Intangible assets - brand		2,671
Goodwill	​	8,201
Right of use asset		592
Lease liability		(592)
Accounts payable and accrued liabilities		(1,478)
​		11,812

102105699 Saskatchewan Ltd.

Business Combinations

Schedule of assets acquired and liabilities assumed in business combination

​

​	​	​
Total consideration		$
Cash		698
Common Shares	​	2,018
​		2,716
Purchase price allocation
Cash and cash equivalents		7
Trade and other receivables		7
Inventory		46
Prepaid expenses		55
Property and equipment		136
Intangible assets - license		879
Goodwill		1,966
Right of use asset		691
Lease liability	​	(691)
Accounts payable and accrued liabilities	​	(143)
Deferred tax liability		(237)
​		2,716

DS Distribution

Business Combinations

Schedule of assets acquired and liabilities assumed in business combination

​

​	​	​
Total consideration		$
Common Shares	​	5,013
​		5,013
Purchase price allocation
Cash and cash equivalents		115
Inventory		160
Prepaid expenses		158
Property and equipment		69
Intangible assets - brand		1,375
Goodwill		4,384
Right of use asset		299
Lease liability		(299)
Accounts payable and accrued liabilities	​	(863)
Deferred tax liability		(385)
​		5,013

Blessed CBD

Business Combinations

Schedule of assets acquired and liabilities assumed in business combination

​

​	​	​
Total consideration		$
Cash		7,165
Common Shares	​	4,432
Working capital adjustment	​	1,086
​		12,683
Purchase price allocation
Cash and cash equivalents		2,155
Trade and other receivables		472
Inventory		293
Property and equipment		19
Intangible asset - brand		3,884
Goodwill		9,225
Accounts payable and accrued liabilities		(1,530)
Deferred tax liability		(971)
Non-controlling interest	​	(864)
​		12,683

Saturninus Partners

Business Combinations

Schedule of assets acquired and liabilities assumed in business combination

​

​	​	​
Total consideration		$
Common shares		1,064
Warrants	​	100
Contingent consideration	​	108
​		1,272
Purchase price allocation
Cash and cash equivalents		414
Inventory		584
Property and equipment		538
Intangible asset - license		2,865
Right of use asset		410
Goodwill		342
Accounts payable and accrued liabilities		(1,091)
Lease liability		(410)
Notes payable		(690)
Non-controlling interest	​	(930)
Deferred tax liability	​	(760)
​		1,272

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