Note 6 - Goodwill (Tables)

6 Months Ended

Nov. 30, 2022

Notes Tables

Schedule of Goodwill [Table Text Block]

	November 30,			May 31,
Segment	2022			2022
Cannabis	$	2,640,669		$	2,640,669
Distribution		4,458			4,458
Beverage alcohol		120,606			102,999
Wellness		77,470			77,470
Effect of foreign exchange		2,129			39,640
Impairments		(223,931	)		(223,931	)
Total	$	2,621,401		$	2,641,305

Acquisition of Montauk Brewing Company, Inc. [Member]

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

	Amount
Consideration
Cash	$	28,688
Shares		6,422
Contingent consideration		10,245
Net assets acquired
Current assets
Cash and cash equivalents		1,983
Accounts receivable		1,116
Prepaids and other current assets		467
Inventory		1,570
Long-term assets
Capital assets		420
Customer relationships (15 years)		16,570
Intellectual property, trademarks & brands (15 years)		12,430
Non-compete agreements (5 years)		1,240
Goodwill		17,607
Total Assets		53,403
Current liabilities
Accounts payable and accrued liabilities		1,580
Long-term liabilities
Deferred tax liability		6,468
Total liabilities		8,048
Total net assets acquired	$	45,355

Breckenridge [Member]

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

	Amount
Consideration
Shares	$	114,068
Net assets acquired
Current assets
Cash and cash equivalents		326
Accounts receivable		2,128
Prepaids and other current assets		367
Inventory		20,351
Long-term assets
Capital assets		11,179
Customer relationships (15 years)		9,800
Intellectual property, trademarks & brands (15 years)		69,950
Goodwill		2,797
Total Assets		116,898
Current liabilities
Accounts payable and accrued liabilities		2,228
Long-term liabilities
Deferred tax liability		602
Total liabilities		2,830
Total net assets acquired	$	114,068