Acquisitions (Tables)

12 Months Ended

Dec. 31, 2022

Business Acquisition [Line Items]

Schedule of Balances of Contingent Consideration

The balance of contingent consideration is as follows:

	State Flower			Ilera			Apothecarium			KCR			Pinnacle			Total
Carrying amount, December 31, 2020	$	6,590		$	27,938		$	3,028		$	-		$	-		$	37,556
Amount recognized on acquisition		—			—			—			1,063			—			1,063
Payments of contingent consideration		—			(29,668	)		—			—			—			(29,668	)
Loss on revaluation of contingent consideration		1,770			1,730			—			84			-			3,584
Carrying amount, December 31, 2021	$	8,360		$	-		$	3,028		$	1,147		$	-		$	12,535
Amount recognized on acquisition		—			—			—			—			750			750
Payments of contingent consideration		(7,040	)		—			—			—			—			(7,040	)
Loss (gain) on revaluation of contingent consideration		86			—			—			(1,147	)		—			(1,061	)
Carrying amount, December 31, 2022	$	1,406		$	-		$	3,028		$	-		$	750		$	5,184
Less: current portion		(1,406	)		-			(3,028	)		—			(750	)		(5,184	)
Non-current contingent consideration	$	-		$	-		$	-		$	-		$	-		$	-

The contingent consideration for State Flower was calculated based on fiscal year 2021 revenue and the final earnout has been calculated as of December 31, 2021.

KISA Enterprises MI, LLC and KISA Holdings, LLC

Business Acquisition [Line Items]

Fair Value of Assets Acquired and Liabilities Assumed

The following table presents the fair value of assets acquired and liabilities assumed as of the August 23, 2022 acquisition date and allocation of the consideration to net assets acquired:

	$
Cash and cash equivalents		3,838
Inventory		790
Prepaid expenses and other current assets		93
Property and equipment		5,321
Operating right of use asset		404
Intangible assets		18,300
Goodwill		8,945
Accounts payable and accrued liabilities		(1,170	)
Corporate income taxes payable		(479	)
Operating lease liability		(403	)
Deferred revenue		(249	)
Deferred tax liability		(4,387	)
Net assets acquired		31,003
Consideration paid in cash		12,953
Promissory note payable		10,000
Contingent consideration payable		750
Common shares of TerrAscend		7,926
Working capital adjustment		(626	)
Total consideration		31,003

Gage Growth Corp

Business Acquisition [Line Items]

Fair Value of Assets Acquired and Liabilities Assumed

The following table presents the fair value of assets acquired and liabilities assumed as of the March 10, 2022 acquisition date and allocation of the consideration to net assets acquired:

	$
Cash and cash equivalents		23,366
Restricted cash		1,350
Accounts receivable		12,382
Inventory		19,364
Prepaid expenses and other assets		3,154
Property and equipment		61,987
Operating right of use asset		1,948
Deposits		1,147
Intangible assets		203,048
Goodwill		161,414
Investments		3,596
Accounts payable and accrued liabilities		(29,164	)
Corporate income taxes payable		(3,822	)
Operating lease liability		(1,948	)
Finance lease liability		(763	)
Deferred revenue		(1,187	)
Loans payable		(60,605	)
Deferred tax liability		(46,743	)
Financing obligations		(12,614	)
Other liabilities		(6,097	)
Net assets acquired		329,813
Common Shares of TerrAscend		309,475
Fair value of other equity instruments		13,582
Fair value of warrants classified as liabilities		6,756
Total consideration		329,813

HMS

Business Acquisition [Line Items]

Fair Value of Assets Acquired and Liabilities Assumed

The following table presents the fair value of assets acquired and liabilities assumed as of the May 3, 2021 acquisition date and an allocation of the consideration to net assets acquired:

	$
Receivables		758
Inventory		4,725
Prepaid expenses and other current assets		68
Operating right-of-use asset		1,660
Property and equipment		756
Intangible assets		19,750
Goodwill		8,877
Accounts payable and accrued liabilities		(1,098	)
Operating lease liability		(1,660	)
Corporate income taxes payable		(1,195	)
Deferred tax liability		(8,153	)
Net assets acquired		24,488
Consideration paid in cash		22,399
Promissory note payable		2,089
Total consideration		24,488
Cash and cash equivalents acquired, net cash inflow		22,399

Guad Co L L C And K C R Holdings L L C [Member]

Business Acquisition [Line Items]

Fair Value of Assets Acquired and Liabilities Assumed

The following table presents the fair value of assets acquired and liabilities assumed as of the April 30, 2021 acquisition date and an allocation of the consideration to net assets acquired:

	$
Cash and cash equivalents		169
Inventory		2,461
Prepaid expenses and other current assets		559
Operating right-of-use asset		2,176
Property and equipment		4,237
Intangible assets		49,228
Goodwill		13,660
Accounts payable and accrued liabilities		(479	)
Operating lease liability		(2,164	)
Net assets acquired		69,847
Consideration paid in cash		20,506
Consideration paid in shares		34,427
Promissory note payable		6,750
Contingent consideration payable		1,063
Fair value of previously owned shares		7,101
Total consideration		69,847
Cash and cash equivalents acquired, net cash inflow		20,337