Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

BUSINESS COMBINATIONS (Tables)

v3.23.1
BUSINESS COMBINATIONS (Tables)
 12 Months Ended
Dec. 31, 2022
Disclosure of detailed information about business combination [line items]  
Disclosure of detailed information about cash outflow/inflow on the acquisition [Table Text Block]
   
Fair value
  
   
TFC
    
MYM
    
Vironna
    
Pharm Yarok
    
Oranim
    
Panaxia
  

Assets

                                                
                                                 

Cash and cash equivalents

  

$

 362    

$

 131    

$

 57    

$

 105    

$

 485    

$

 -  
Trade and other receivables
    
3,240
      
2,548
      
259
      
456
      
1,329
      
-
  
Indemnification asset
    
8,131
      
-
      
-
      
-
      
-
      
-
  
Biological assets
    
785
      
63
      
-
      
-
      
-
      
-
  
Inventory
    
3,883
      
4,180
      
639
      
346
      
1,043
      
19
  
Loan receivable
    
8,470
      
2,122
      
-
      
-
      
-
      
-
  
Investments
    
-
      
-
      
-
      
-
      
-
      
2,837
  
Property, plant and equipment
    
15,193
      
6,105
      
210
      
1,145
      
389
      
88
  
Derivative assets
    
114
      
-
      
-
      
-
      
-
      
-
  
Right of use assets
    
15,037
      
630
      
-
      
-
      
1,312
      
-
  
Investments
    
319
      
-
      
-
      
-
      
-
      
-
  
Intangible assets
    
6,458
      
17,200
      
2,316
      
974
      
2,991
      
776
  
                                                 
Total identifiable assets
    
61,992
      
32,979
      
3,481
      
3,026
      
7,549
      
3,720
  
                                                 
Liabilities
                                                
                                                 
Trade and other payables
    
(15,196
)
    
(4,442
)
    
(854
)
    
(1,448
)
    
(1,777
)
    
-
  
Bank loans
    
-
      
(915
)
    
-
      
-
      
-
      
-
  
Lease liability
    
(15,037
)
    
(873
)
    
-
      
-
      
(1,312
)
    
-
  
Long term loans
    
-
      
-
      
-
      
(1,042
)
    
-
      
-
  
Deferred tax, net
    
-
      
(4,061
)
    
(532
)
    
(224
)
    
(688
)
    
-
  
                                                 
Total identifiable liabilities
    
(30,233
)
    
(10,291
)
    
(1,386
)
    
(2,714
)
    
(3,777
)
    
-
  
                                                 
Total identifiable assets, net
    
31,759
      
22,688
      
2,095
      
312
      
3,772
      
3,720
  
                                                 
Goodwill arising on acquisition
    
67,269
      
39,932
      
2,250
      
4,294
      
2,907
      
3,240
  
                                                 
Non-controlling interest
    
-
      
-
      
(1,026
)
    
-
      
(1,848
)
    
-
  
                                                 
Total purchase price
  
$
99,028
    
$
62,620
    
$
3,319
    
$
4,606
    
$
4,831
    
$
6,960
  
Disclosure Of Detailed Information About Fair Value Of The Identifiable Assets Acquired And Liabilities Assumed On Acquisition Date [Table Text Block]
   
Preliminary PPA
    
 
Adjustments
    
Final PPA
  
                   
Inventory
  
$
19
    
$
-
    
$
19
  
Advance payment for intangible assets of pharmacy
    
2,837
      
3,367
      
6,204
  
Property, plant and equipment
    
88
      
-
      
88
  
Intangible assets
    
776
      
(593
)
    
183
  
                         
Total identifiable assets
    
3,720
      
2,774
      
6,494
  
                         
Goodwill arising on acquisition
    
3,240
      
(2,774
)
    
466
  
                         
Total purchase price
  
$
6,960
    
$
-
    
$
6,960
  
Trichome Financial Corp. (“Trichome”) [Member]  
Disclosure of detailed information about business combination [line items]  
Disclosure of detailed information about business combinations [Table Text Block]
   
Proforma results
for the year ended December 31, 2021
   
         
Revenues
$
 55,563  
         
Net loss
$
 (25,372 )
MYM Nutraceuticals Inc. (“MYM”) [Member]  
Disclosure of detailed information about business combination [line items]  
Disclosure of detailed information about business combinations [Table Text Block]
 
   
Proforma results for the year ended December
31, 2021
   
   
Revenues

$
61,639
  
         
Net loss
$
(20,132

)

 
Pharm Yarok pharmacy [Member]  
Disclosure of detailed information about business combination [line items]  
Disclosure of detailed information about business combinations [Table Text Block]
 
   
Proforma results for the year
ended December 31, 2021
 
       
Revenues
  
$
58,345
  
         
Net loss
  
$
(18,986
)
Vironna pharmacy [Member]  
Disclosure of detailed information about business combination [line items]  
Disclosure of detailed information about business combinations [Table Text Block]
 
   
Proforma results
for the year
ended December
31, 2021
 
       
Revenues
  
$
56,816
  
         
Net loss
  
$
(18,180
)
Oranim pharmacy [Member]  
Disclosure of detailed information about business combination [line items]  
Disclosure of detailed information about business combinations [Table Text Block]
 
   
Proforma results
for the year
ended December 31, 2021
 
       
Revenues
  
$
67,589
  
         
Net loss
  
$
(17,870
)