Annual reports filed by certain Canadian issuers pursuant to Section 15(d) and Rule 15d-4

BUSINESS COMBINATIONS - Disclosure of detailed information about fair value of identifiable assets acquired and liabilities assumed on acquisition date (Details)

v3.22.1
BUSINESS COMBINATIONS - Disclosure of detailed information about fair value of identifiable assets acquired and liabilities assumed on acquisition date (Details)
₪ in Thousands, $ in Thousands
Dec. 31, 2021
CAD ($)
Aug. 16, 2021
CAD ($)
Aug. 16, 2021
ILS (₪)
Jul. 28, 2021
CAD ($)
Jul. 28, 2021
ILS (₪)
May 30, 2021
CAD ($)
May 30, 2021
ILS (₪)
Apr. 30, 2021
CAD ($)
Apr. 30, 2021
ILS (₪)
Dec. 31, 2020
CAD ($)
Assets                    
Indemnification asset $ 2,112                 $ 0
Trichome Financial Corp. (“Trichome”) [Member]                    
Assets                    
Cash and cash equivalents 362                  
Trade and other receivables 3,240                  
Indemnification asset 8,131                  
Biological assets 785                  
Inventory 3,883                  
Loan receivable 8,470                  
Investments 0                  
Property, plant and equipment 15,193                  
Derivative assets 114                  
Right of use assets 15,037                  
Investments 319                  
Intangible assets 6,458                  
Total identifiable assets 61,992                  
Liabilities                    
Trade and other payables (15,196)                  
Bank Loans 0                  
Lease liability (15,037)                  
Long term loans 0                  
Deferred tax 0                  
Total identifiable liabilities (30,233)                  
Total identifiable assets, net 31,759                  
Goodwill arising on acquisition 67,269                  
Non-controlling interest 0                  
Total purchase price 99,028                  
MYM Nutraceuticals Inc. (“MYM”) [Member]                    
Assets                    
Cash and cash equivalents 131                  
Trade and other receivables 2,548                  
Indemnification asset 0                  
Biological assets 63                  
Inventory 4,180                  
Loan receivable 2,122                  
Investments 0                  
Property, plant and equipment 6,105                  
Derivative assets 0                  
Right of use assets 630                  
Investments 0                  
Intangible assets 17,200                  
Total identifiable assets 32,979                  
Liabilities                    
Trade and other payables (4,442)                  
Bank Loans (915)                  
Lease liability (873)                  
Long term loans 0                  
Deferred tax (4,061)                  
Total identifiable liabilities (10,291)                  
Total identifiable assets, net 22,688                  
Goodwill arising on acquisition 39,932                  
Non-controlling interest 0                  
Total purchase price 62,620                  
Vironna pharmacy [Member]                    
Assets                    
Cash and cash equivalents 57                  
Trade and other receivables 259                  
Indemnification asset 0                  
Biological assets 0                  
Inventory 639                  
Loan receivable 0                  
Investments 0                  
Property, plant and equipment 210                  
Derivative assets 0                  
Right of use assets 0                  
Investments 0                  
Intangible assets 2,316                  
Total identifiable assets 3,481                  
Liabilities                    
Trade and other payables (854)                  
Bank Loans 0                  
Lease liability 0                  
Long term loans 0                  
Deferred tax (532)                  
Total identifiable liabilities (1,386)                  
Total identifiable assets, net 2,095                  
Goodwill arising on acquisition 2,250                  
Non-controlling interest (1,026)                  
Total purchase price 3,319 $ 3,300 ₪ 8,500              
Pharm Yarok pharmacy [Member]                    
Assets                    
Cash and cash equivalents 105                  
Trade and other receivables 456                  
Indemnification asset 0                  
Biological assets 0                  
Inventory 346                  
Loan receivable 0                  
Investments 0                  
Property, plant and equipment 1,145                  
Derivative assets 0                  
Right of use assets 0                  
Investments 0                  
Intangible assets 974                  
Total identifiable assets 3,026                  
Liabilities                    
Trade and other payables (1,448)                  
Bank Loans 0                  
Lease liability 0                  
Long term loans (1,042)                  
Deferred tax (224)                  
Total identifiable liabilities (2,714)                  
Total identifiable assets, net 312                  
Goodwill arising on acquisition 4,294                  
Non-controlling interest 0                  
Total purchase price 4,606     $ 4,600 ₪ 11,900          
Oranim pharmacy [Member]                    
Assets                    
Cash and cash equivalents 485                  
Trade and other receivables 1,329                  
Indemnification asset 0                  
Biological assets 0                  
Inventory 1,043                  
Loan receivable 0                  
Investments 0                  
Property, plant and equipment 389                  
Derivative assets 0                  
Right of use assets 1,312                  
Investments 0                  
Intangible assets 2,991                  
Total identifiable assets 7,549                  
Liabilities                    
Trade and other payables (1,777)                  
Bank Loans 0                  
Lease liability (1,312)                  
Long term loans 0                  
Deferred tax (688)                  
Total identifiable liabilities (3,777)                  
Total identifiable assets, net 3,772                  
Goodwill arising on acquisition 2,907                  
Non-controlling interest (1,849)                  
Total purchase price 4,830                  
Panaxia Logistics Ltd. [Member]                    
Assets                    
Cash and cash equivalents 0                  
Trade and other receivables 0                  
Indemnification asset 0                  
Biological assets 0                  
Inventory 19                  
Loan receivable 0                  
Investments 2,837                  
Property, plant and equipment 88                  
Derivative assets 0                  
Right of use assets 0                  
Investments 0                  
Intangible assets 776                  
Total identifiable assets 3,720                  
Liabilities                    
Trade and other payables 0                  
Bank Loans 0                  
Lease liability 0                  
Long term loans 0                  
Deferred tax 0                  
Total identifiable liabilities 0                  
Total identifiable assets, net 3,720                  
Goodwill arising on acquisition 3,240                  
Non-controlling interest 0                  
Total purchase price $ 6,960         $ 7,000 ₪ 18,700 $ 7,000 ₪ 18,700