Acquisitions, Assets Held for Sale, and Dispositions (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of assets and liabilities held for sale


Assets held for sale	December 31,		December 31,
	2025		2024
Property and equipment	$	300,000	$	90,177,872
Intangible assets		—		972,000
Operating lease, right-of-use asset		—		3,381,613
Deposits		—		2,028,567
Total assets held for sale	$	300,000	$	96,560,052

Liabilities held for sale
Right of Use Liability	$	—	$	89,387,203
Total liabilities held for sale	$	—	$	89,387,203

Wholesome Co, Inc.

Business Acquisition

Schedule of fair value of tangible and identifiable intangible assets acquired and liabilities


		Wholesome
Assets
Cash and cash equivalents		$	7,025,811
Inventory			8,719,613
Receivables			1,149,766
Other current assets			905,747
Income tax receivable			303,020
Property and equipment			9,278,475
Operating lease, right-of-use asset			10,213,823
Indemnification asset			11,005,980
Deposits			504,807
Intangible assets, license			14,180,000
Intangible assets, developed technology			4,642,000
Goodwill			38,993,745
Total assets			106,922,787
Liabilities
Accounts payable and accrued liabilities			6,803,698
Right-of-use liability			10,213,823
Long-term debt, net			9,592,555
Deferred tax liabilities			5,886,000
Uncertain tax liability			13,309,000
Total liabilities			45,805,076
Net assets acquired		$	61,117,711

Consideration:
Share consideration		$	51,764,711
Contingent consideration			9,353,000
Total Consideration		$	61,117,711

Proper Holdings Management, Inc.

Business Acquisition

Schedule of fair value of tangible and identifiable intangible assets acquired and liabilities


		Proper
Assets
Cash and cash equivalents		$	12,951,202
Inventory			22,755,749
Income tax receivable			5,705,592
Receivables			2,399,312
Other current assets			299,524
Property and equipment			33,350,107
Operating lease, right-of-use asset			8,955,559
Indemnification asset			6,221,000
Deposits			131,808
Intangible assets, license			48,579,000
Goodwill			26,417,498
Total assets			167,766,351
Liabilities
Accounts payable and accrued liabilities			25,283,248
Right-of-use liability			8,955,559
Long-term debt, net			25,502,655
Deferred tax liabilities			12,617,000
Uncertain tax liability			14,927,000
Other long-term liabilities			1,239,000
Total liabilities			88,524,462
Net assets acquired		$	79,241,889

Consideration:
Share consideration		$	76,188,889
Contingent consideration			3,053,000
Total Consideration		$	79,241,889

Deep Roots Holdings, Inc.

Business Acquisition

Schedule of fair value of tangible and identifiable intangible assets acquired and liabilities


		Deep Roots
Assets
Cash and cash equivalents		$	19,382,757
Inventory			17,787,833
Income tax receivable			14,370,392
Receivables			164,318
Other current assets			1,263,064
Property and equipment			29,488,408
Operating lease, right-of-use asset			24,590,397
Indemnification asset			8,545,886
Deposits			292,786
Investments			6,000,000
Intangible assets, license			45,766,000
Goodwill			22,123,318
Total assets			189,775,159
Liabilities
Accounts payable and accrued liabilities			12,617,274
Right-of-use liability			24,590,397
Long-term debt, net			19,166,670
Deferred tax liabilities			5,120,000
Uncertain tax liability			24,917,000
Total liabilities			86,411,341
Net assets acquired		$	103,363,818

Consideration:
Share consideration		$	100,938,818
Contingent consideration			2,425,000
Total Consideration		$	103,363,818

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

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+ Details

Vireo Growth Inc. 10-K