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

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

v3.23.1
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, 2022
CAD ($)
Dec. 31, 2021
CAD ($)
Aug. 16, 2021
CAD ($)
Aug. 16, 2021
ILS (₪)
Apr. 30, 2021
CAD ($)
Apr. 30, 2021
ILS (₪)
Assets            
Indemnification asset $ 0 $ 2,112        
Inventory 19          
Property, plant and equipment 88          
Intangible assets 183          
Liabilities            
Total identifiable assets, net 6,494          
Goodwill arising on acquisition 466          
Total purchase price 6,960          
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          
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 (1,848)          
Total purchase price 4,831          
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