Acquisitions (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]

Summary of acquisitions completed during the years

	Year ended December 31, 2021
Purchase price allocation	EMMAC (2)		Grassroots Maryland (2)		Ohio Grown Therapies (1)			Los Sueños Farms, LLC (2)
Assets acquired:
Cash	$	1,490	$	11,976	$	—	$	1,025
Accounts receivable, net		19,318		2,424		—		763
Prepaid expenses and other current assets		—		66		—		38
Inventory		3,826		4,550		—		1,601
Biological assets		472		1,164		—		11,232
Property, plant and equipment, net		7,549		19,448		—		8,975
Right-of-use assets		4,360		726		—		2,043
Other assets		1,801		689		—		20
Intangible assets:
Licenses		228,446		112,460		20,000		1,200
Trade name		11,156		—		—		—
Non-compete agreements		3,294		—		—		140
Know How		114		—		—		3,020
Customer List		—		—		—		500
Goodwill		61,806		20,346		—		29,299
Deferred tax liabilities		(48,910)		(33,235)		—		—
Liabilities assumed		(27,171)		(8,382)		—		(3,696)
Consideration transferred	$	267,551	$	132,232	$	20,000	$	56,160

	Year ended December 31, 2020
Purchase price allocation	Cura (2) (As Restated)		Remedy (2)		Arrow (1)		MEOT (2)		Curaleaf NJ (2)		Blue Kudu (1)		Grassroots (2)		ATG (2)
Assets acquired:
Cash	$	12,755	$	172	$	711	$	395	$	3,667	$	276	$	29,624	$	7,253
Accounts receivable, net		11,027		15		—		129		1,995		350		5,486		—
Prepaid expenses and other current assets		2,232		3		—		15		405		—		5,675		787
Inventory		22,074		227		508		1,418		4,962		123		13,174		3,455
Biological assets		—		79		—		705		2,340		—		4,571		379
Property, plant and equipment, net		7,465		319		1,854		1,081		6,187		56		40,348		4,397
Right-of-use assets		9,047		108		2,058		1,812		41,518		812		114,665		1,555
Other assets		832		—		—		1,034		46		—		20,842		—
Intangible assets:
Licenses		640		—		38,435		—		57,580		3,845		353,529		24,690
Trade name		122,640		160		—		170		8,260		—		12,130		120
Service agreements		—		1,430		—		5,830		—		—		3,080		—
Non-compete agreements		5,580		—		—		—		—		—		19,290		—
Goodwill		181,933		909		—		561		22,863		—		213,803		19,072
Deferred tax liabilities		(29,132)		(480)		—		(1,680)		(20,525)		—		(117,720)		(9,397)
Liabilities assumed		(22,652)		(573)		(5,885)		(3,426)		(46,065)		(1,469)		(163,311)		(9,811)
Consideration transferred	$	324,441	$	2,369	$	37,681	$	8,044	$	83,233	$	3,993	$	555,186	$	42,500

(1) Acquisition accounted for as an asset acquisition with the application of the IFRS 3 Amendment.

(2) Acquisition accounted for as a business combination under IFRS 3.