$CLSH
CLS Holdings USA, Inc. Stock $clsh

$clsh Overview Financials Valuation SEC Filings Company Website

2023 Q1 Form 10-Q Financial Statement

#000118518523000024 Filed on January 12, 2023

Income Statement

Concept	2023 Q1	2022 Q4	2022 Q1
Revenue	$5.437M	$6.074M	$5.588M
YoY Change	-2.7%	12.19%	22.98%
Cost Of Revenue	$2.419M	$3.072M	$2.701M
YoY Change	-10.46%	14.44%	8.53%
Gross Profit	$3.019M	$3.002M	$2.887M
YoY Change	4.56%	9.99%	40.48%
Gross Profit Margin	55.52%	49.43%	51.66%
Selling, General & Admin	$2.861M	$3.506M	$3.493M
YoY Change	-18.09%	14.84%	39.07%
% of Gross Profit	94.77%	116.76%	120.98%
Research & Development	$196.00	$683.00	$1.800K
YoY Change	-89.11%	-93.11%
% of Gross Profit	0.01%	0.02%	0.06%
Depreciation & Amortization	$210.2K	$211.5K	$178.9K
YoY Change	17.49%	18.08%	6.04%
% of Gross Profit	6.96%	7.05%	6.2%
Operating Expenses	$2.861M	$3.506M	$3.493M
YoY Change	-18.09%	14.84%	39.07%
Operating Profit	$157.8K	-$503.1K	-$605.6K
YoY Change	-126.05%	55.94%	32.71%
Interest Expense	$649.0K	$608.9K	-$589.7K
YoY Change	-210.05%	-249.29%	-22.18%
% of Operating Profit	411.31%
Other Income/Expense, Net	-$671.4K	-$7.186M	-$67.45K
YoY Change	895.51%	-6382.95%
Pretax Income	-$513.7K	-$7.689M	-$673.0K
YoY Change	-23.68%	3591.86%	-81.87%
Income Tax	$516.3K	$516.7K	$324.3K
% Of Pretax Income
Net Earnings	-$899.5K	-$8.216M	-$992.3K
YoY Change	-9.35%	2278.2%	-73.27%
Net Earnings / Revenue	-16.54%	-135.26%	-17.76%
Basic Earnings Per Share	-$0.01	-$0.12	-$0.03
Diluted Earnings Per Share	-$0.01	-$0.12	-$7.743K
COMMON SHARES
Basic Shares Outstanding	72.52M shares	72.52M shares	32.04M shares
Diluted Shares Outstanding	72.52M shares	65.85M shares	32.04M shares

Balance Sheet

Concept	2023 Q1	2022 Q4	2022 Q1
SHORT-TERM ASSETS
Cash & Short-Term Investments	$887.8K	$808.6K	$3.455M
YoY Change	-74.3%	-37.03%	54.78%
Cash & Equivalents	$887.8K	$808.6K	$3.455M
Short-Term Investments
Other Short-Term Assets	$183.7K	$287.3K	$191.2K
YoY Change	-3.9%	-35.99%	-51.35%
Inventory	$4.349M	$4.876M	$2.343M
Prepaid Expenses	$183.7K	$287.2K
Receivables	$718.4K	$1.005M	$842.7K
Other Receivables	$0.00	$0.00	$77.50K
Total Short-Term Assets	$6.139M	$6.977M	$6.909M
YoY Change	-11.13%	44.33%	78.42%
LONG-TERM ASSETS
Property, Plant & Equipment	$3.854M	$4.061M	$5.431M
YoY Change	-29.04%	-28.04%	16.3%
Goodwill	$557.9K	$557.9K
YoY Change
Intangibles	$1.104M	$1.133M
YoY Change
Long-Term Investments	$590.1K	$558.4K
YoY Change
Other Assets	$198.0K	$208.5K	$250.0K
YoY Change	-20.79%	-19.95%	49.27%
Total Long-Term Assets	$8.242M	$8.546M	$7.458M
YoY Change	10.52%	10.86%	10.83%
TOTAL ASSETS
Total Short-Term Assets	$6.139M	$6.977M	$6.909M
Total Long-Term Assets	$8.242M	$8.546M	$7.458M
Total Assets	$14.38M	$15.52M	$14.37M
YoY Change	0.11%	23.76%	35.52%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$2.393M	$2.456M	$883.9K
YoY Change	170.76%	167.18%	47.1%
Accrued Expenses	$1.506M	$1.514M	$1.628M
YoY Change	-7.53%	12.21%	73.14%
Deferred Revenue
YoY Change
Short-Term Debt	$949.9K	$1.439M	$280.0K
YoY Change	239.25%	373.64%
Long-Term Debt Due	$5.334M	$477.7K	$19.45M
YoY Change	-72.57%	-92.33%	2.13%
Total Short-Term Liabilities	$16.27M	$11.45M	$25.52M
YoY Change	-36.27%	-4.64%	24.0%
LONG-TERM LIABILITIES
Long-Term Debt	$5.996M	$10.83M	$2.499M
YoY Change	139.97%	-18.1%
Other Long-Term Liabilities	$1.643M	$1.737M	$1.970M
YoY Change	-16.61%	-15.25%	84.98%
Total Long-Term Liabilities	$7.640M	$12.56M	$4.469M
YoY Change	70.94%	-17.72%	319.57%
TOTAL LIABILITIES
Total Short-Term Liabilities	$16.27M	$11.45M	$25.52M
Total Long-Term Liabilities	$7.640M	$12.56M	$4.469M
Total Liabilities	$23.91M	$24.02M	$29.99M
YoY Change	-20.27%	-11.95%	38.51%
SHAREHOLDERS EQUITY
Retained Earnings	-$105.3M	-$104.4M
YoY Change
Common Stock	$7.253K	$7.253K
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	-$9.124M	-$8.224M	-$15.62M
YoY Change
Total Liabilities & Shareholders Equity	$14.38M	$15.52M	$14.37M
YoY Change	0.11%	23.76%	35.52%

Cashflow Statement

Concept	2023 Q1	2022 Q4	2022 Q1
OPERATING ACTIVITIES
Net Income	-$899.5K	-$8.216M	-$992.3K
YoY Change	-9.35%	2278.2%	-73.27%
Depreciation, Depletion And Amortization	$210.2K	$211.5K	$178.9K
YoY Change	17.49%	18.08%	6.04%
Cash From Operating Activities	$802.7K	-$359.6K	-$1.030M
YoY Change	-177.93%	-51.55%	44.33%
INVESTING ACTIVITIES
Capital Expenditures	$2.990K	-$50.25K	-$20.86K
YoY Change	-114.33%	-3.44%	14.3%
Acquisitions
YoY Change
Other Investing Activities	-$54.19K	$562.3K	$532.7K
YoY Change	-110.17%	30.99%	236.45%
Cash From Investing Activities	-$57.18K	$512.0K	$511.9K
YoY Change	-111.17%	35.74%	265.37%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-666.3K	64.06K	2.439M
YoY Change	-127.32%	-203.02%
NET CHANGE
Cash From Operating Activities	802.7K	-359.6K	-1.030M
Cash From Investing Activities	-57.18K	512.0K	511.9K
Cash From Financing Activities	-666.3K	64.06K	2.439M
Net Change In Cash	79.22K	216.5K	1.921M
YoY Change	-95.88%	-150.71%	-434.83%
FREE CASH FLOW
Cash From Operating Activities	$802.7K	-$359.6K	-$1.030M
Capital Expenditures	$2.990K	-$50.25K	-$20.86K
Free Cash Flow	$799.7K	-$309.3K	-$1.009M
YoY Change	-179.25%	-55.17%	45.11%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2022Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	1132825	usd
	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--05-31
	dei	Security12b Title Security12bTitle	N/A
	dei	Trading Symbol TradingSymbol	N/A
CY2022Q2	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	1190285	usd
	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q2
	dei	Document Type DocumentType	10-Q
	dei	Document Quarterly Report DocumentQuarterlyReport	true
	dei	Document Period End Date DocumentPeriodEndDate	2022-11-30
	dei	Document Transition Report DocumentTransitionReport	false
	dei	Entity File Number EntityFileNumber	000-55546
	dei	Entity Registrant Name EntityRegistrantName	CLS HOLDINGS USA, INC.
	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	NV
	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	45-1352286
	dei	Entity Address Address Line1 EntityAddressAddressLine1	1800 S. Industrial Road Suite 100
	dei	Entity Address City Or Town EntityAddressCityOrTown	Las Vegas
	dei	Entity Address State Or Province EntityAddressStateOrProvince	NV
	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	89102
	dei	City Area Code CityAreaCode	416
	dei	Local Phone Number LocalPhoneNumber	992-4539
	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
	dei	Entity Small Business EntitySmallBusiness	true
	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
	dei	Entity Shell Company EntityShellCompany	false
CY2023Q1	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	72518142	shares
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	808592	usd
CY2022Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	2551859	usd
CY2022Q4	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	1005284	usd
CY2022Q2	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	618227	usd
CY2022Q4	us-gaap	Inventory Net InventoryNet	4875656	usd
CY2022Q2	us-gaap	Inventory Net InventoryNet	3417602	usd
CY2022Q4	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent	287248	usd
CY2022Q2	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent	295869	usd
CY2022Q4	us-gaap	Assets Current AssetsCurrent	6976780	usd
CY2022Q2	us-gaap	Assets Current AssetsCurrent	6883557	usd
CY2022Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2493182	usd
CY2022Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2073449	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	4061177	usd
CY2022Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	4342434	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	2027195	usd
CY2022Q2	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	2154517	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	530768	usd
CY2022Q2	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	473308	usd
CY2022Q4	us-gaap	Goodwill Goodwill	557896	usd
CY2022Q2	us-gaap	Goodwill Goodwill	557896	usd
CY2022Q4	us-gaap	Other Long Term Investments OtherLongTermInvestments	558421	usd
CY2022Q2	us-gaap	Other Long Term Investments OtherLongTermInvestments	469575	usd
CY2022Q4	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	208500	usd
CY2022Q2	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	229500	usd
CY2022Q4	us-gaap	Assets Assets	15522794	usd
CY2022Q2	us-gaap	Assets Assets	15827764	usd
CY2022Q4	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	3300107	usd
CY2022Q2	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	2317898	usd
CY2022Q4	us-gaap	Interest Payable Current InterestPayableCurrent	317850	usd
CY2022Q2	us-gaap	Interest Payable Current InterestPayableCurrent	419206	usd
CY2022Q4	us-gaap	Loans Payable Current LoansPayableCurrent	1439000	usd
CY2022Q2	us-gaap	Loans Payable Current LoansPayableCurrent	1013073	usd
CY2022Q4	us-gaap	Finance Lease Liability Current FinanceLeaseLiabilityCurrent	77697	usd
CY2022Q2	us-gaap	Finance Lease Liability Current FinanceLeaseLiabilityCurrent	71813	usd
CY2022Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	352162	usd
CY2022Q2	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	309597	usd
CY2022Q4	us-gaap	Accrued Income Taxes Current AccruedIncomeTaxesCurrent	5567558	usd
CY2022Q2	us-gaap	Accrued Income Taxes Current AccruedIncomeTaxesCurrent	4531782	usd
CY2022Q4	us-gaap	Debt Instrument Unamortized Discount Current DebtInstrumentUnamortizedDiscountCurrent	0	usd
CY2022Q2	us-gaap	Debt Instrument Unamortized Discount Current DebtInstrumentUnamortizedDiscountCurrent	0	usd
CY2022Q4	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent	400000	usd
CY2022Q2	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent	19448821	usd
CY2022Q4	us-gaap	Liabilities Current LiabilitiesCurrent	11454374	usd
CY2022Q2	us-gaap	Liabilities Current LiabilitiesCurrent	28112190	usd
CY2022Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	1736837	usd
CY2022Q2	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	1893810	usd
CY2022Q4	us-gaap	Finance Lease Liability Noncurrent FinanceLeaseLiabilityNoncurrent	236803	usd
CY2022Q2	us-gaap	Finance Lease Liability Noncurrent FinanceLeaseLiabilityNoncurrent	277180	usd
CY2022Q4	us-gaap	Convertible Long Term Notes Payable ConvertibleLongTermNotesPayable	7506102	usd
CY2022Q2	us-gaap	Convertible Long Term Notes Payable ConvertibleLongTermNotesPayable	0	usd
CY2022Q4	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	1291887	usd
CY2022Q2	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	1681434	usd
CY2022Q4	us-gaap	Long Term Notes Payable LongTermNotesPayable	3083113	usd
CY2022Q2	us-gaap	Long Term Notes Payable LongTermNotesPayable	2693566	usd
CY2022Q4	us-gaap	Liabilities Liabilities	24017229	usd
CY2022Q2	us-gaap	Liabilities Liabilities	32976746	usd
CY2022Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies	0	usd
CY2022Q2	us-gaap	Commitments And Contingencies CommitmentsAndContingencies	0	usd
CY2022Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2022Q2	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2022Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2022Q2	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2022Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2022Q2	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2022Q4	us-gaap	Preferred Stock Value PreferredStockValue	0	usd
CY2022Q2	us-gaap	Preferred Stock Value PreferredStockValue	0	usd
CY2022Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2022Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2022Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	187500000	shares
CY2022Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	187500000	shares
CY2022Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	72518142	shares
CY2022Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	72518142	shares
CY2022Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	32052021	shares
CY2022Q2	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	32052021	shares
CY2022Q4	us-gaap	Common Stock Value CommonStockValue	7253	usd
CY2022Q2	us-gaap	Common Stock Value CommonStockValue	3206	usd
CY2022Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	96142740	usd
CY2022Q2	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	77954748	usd
CY2022Q4	clsh	Stock Payable StockPayable	70092	usd
CY2022Q2	clsh	Stock Payable StockPayable	70092	usd
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-104444249	usd
CY2022Q2	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-95079817	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	-8224164	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	-17051771	usd
CY2022Q4	us-gaap	Minority Interest MinorityInterest	-270271	usd
CY2022Q2	us-gaap	Minority Interest MinorityInterest	-97211	usd
CY2022Q4	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-8494435	usd
CY2022Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-17148982	usd
CY2022Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	15522794	usd
CY2022Q2	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	15827764	usd
CY2022Q4	us-gaap	Revenues Revenues	6074177	usd
CY2021Q4	us-gaap	Revenues Revenues	5414002	usd
	us-gaap	Revenues Revenues	12119104	usd
	us-gaap	Revenues Revenues	10914712	usd
CY2022Q4	us-gaap	Cost Of Revenue CostOfRevenue	3071733	usd
CY2021Q4	us-gaap	Cost Of Revenue CostOfRevenue	2684190	usd
	us-gaap	Cost Of Revenue CostOfRevenue	6074463	usd
	us-gaap	Cost Of Revenue CostOfRevenue	5288657	usd
CY2022Q4	us-gaap	Gross Profit GrossProfit	3002444	usd
CY2021Q4	us-gaap	Gross Profit GrossProfit	2729812	usd
	us-gaap	Gross Profit GrossProfit	6044641	usd
	us-gaap	Gross Profit GrossProfit	5626055	usd
CY2022Q4	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	3505559	usd
CY2021Q4	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	3052433	usd
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	6707861	usd
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	5948227	usd
CY2022Q4	us-gaap	Operating Expenses OperatingExpenses	3505559	usd
CY2021Q4	us-gaap	Operating Expenses OperatingExpenses	3052433	usd
	us-gaap	Operating Expenses OperatingExpenses	6707861	usd
	us-gaap	Operating Expenses OperatingExpenses	5948227	usd
CY2022Q4	us-gaap	Operating Income Loss OperatingIncomeLoss	-503115	usd
CY2021Q4	us-gaap	Operating Income Loss OperatingIncomeLoss	-322621	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-663220	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-322172	usd
CY2022Q4	us-gaap	Interest Expense InterestExpense	608905	usd
CY2021Q4	us-gaap	Interest Expense InterestExpense	407880	usd
	us-gaap	Interest Expense InterestExpense	1375575	usd
	us-gaap	Interest Expense InterestExpense	826472	usd
CY2022Q4	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	-6659359	usd
CY2021Q4	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	0	usd
	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	-6659359	usd
	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	0	usd
CY2022Q4	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	80319	usd
CY2021Q4	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	0	usd
	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-154111	usd
	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	0	usd
CY2022Q4	us-gaap	Gains Losses On Restructuring Of Debt GainsLossesOnRestructuringOfDebt	2384	usd
CY2021Q4	us-gaap	Gains Losses On Restructuring Of Debt GainsLossesOnRestructuringOfDebt	0	usd
	us-gaap	Gains Losses On Restructuring Of Debt GainsLossesOnRestructuringOfDebt	2384	usd
	us-gaap	Gains Losses On Restructuring Of Debt GainsLossesOnRestructuringOfDebt	0	usd
CY2022Q4	us-gaap	Gain Loss Related To Litigation Settlement GainLossRelatedToLitigationSettlement	0	usd
CY2021Q4	us-gaap	Gain Loss Related To Litigation Settlement GainLossRelatedToLitigationSettlement	522246	usd
	us-gaap	Gain Loss Related To Litigation Settlement GainLossRelatedToLitigationSettlement	348165	usd
	us-gaap	Gain Loss Related To Litigation Settlement GainLossRelatedToLitigationSettlement	1696328	usd
CY2022Q4	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-7185561	usd
CY2021Q4	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	114366	usd
	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-7838496	usd
	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	869856	usd
CY2022Q4	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-7688676	usd
CY2021Q4	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-208255	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-8501716	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	547684	usd
CY2022Q4	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	516691	usd
CY2021Q4	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	140717	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	1035776	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	469057	usd
CY2022Q4	us-gaap	Profit Loss ProfitLoss	-8205367	usd
CY2021Q4	us-gaap	Profit Loss ProfitLoss	-348972	usd
	us-gaap	Profit Loss ProfitLoss	-9537492	usd
	us-gaap	Profit Loss ProfitLoss	78627	usd
CY2022Q4	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	10587	usd
CY2021Q4	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-3500	usd
	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-173060	usd
	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-3500	usd
CY2022Q4	us-gaap	Net Income Loss NetIncomeLoss	-8215954	usd
CY2021Q4	us-gaap	Net Income Loss NetIncomeLoss	-345472	usd
	us-gaap	Net Income Loss NetIncomeLoss	-9364432	usd
	us-gaap	Net Income Loss NetIncomeLoss	82127	usd
CY2022Q4	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.12
CY2021Q4	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.01
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.19
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0
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CY2021Q4	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.01
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.19
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0
CY2022Q4	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	65847863	shares
CY2021Q4	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	32039520	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	48857603	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	32017767	shares
CY2022Q4	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	65847863	shares
CY2021Q4	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	32039520	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	48857603	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	32035267	shares
CY2021Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-15096820	usd
	us-gaap	Stock Issued During Period Value Conversion Of Convertible Securities StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	281000	usd
	us-gaap	Profit Loss ProfitLoss	78627	usd
CY2021Q4	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-14737193	usd
CY2022Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-17148982	usd
	us-gaap	Stock Issued During Period Value Conversion Of Convertible Securities StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	11532680	usd
	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	-6659359	usd
	us-gaap	Profit Loss ProfitLoss	-9537492	usd
CY2022Q4	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-8494435	usd
	us-gaap	Profit Loss ProfitLoss	-9537492	usd
	us-gaap	Profit Loss ProfitLoss	78627	usd
	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-154111	usd
	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	0	usd
	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	394110	usd
	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	35496	usd
	us-gaap	Gain Loss Related To Litigation Settlement GainLossRelatedToLitigationSettlement	348165	usd
	us-gaap	Gain Loss Related To Litigation Settlement GainLossRelatedToLitigationSettlement	1696328	usd
	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	-6659359	usd
	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	0	usd
	us-gaap	Gains Losses On Restructuring Of Debt GainsLossesOnRestructuringOfDebt	2384	usd
	us-gaap	Gains Losses On Restructuring Of Debt GainsLossesOnRestructuringOfDebt	0	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	477193	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	356455	usd
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	0	usd
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	129	usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	387057	usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	115060	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-29621	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-3586	usd
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	1458054	usd
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	1013127	usd
	us-gaap	Increase Decrease In Operating Assets IncreaseDecreaseInOperatingAssets	-174067	usd
	us-gaap	Increase Decrease In Operating Assets IncreaseDecreaseInOperatingAssets	-158257	usd
	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	982209	usd
	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	93988	usd
	us-gaap	Increase Decrease In Interest Payable Net IncreaseDecreaseInInterestPayableNet	166547	usd
	us-gaap	Increase Decrease In Interest Payable Net IncreaseDecreaseInInterestPayableNet	-8427	usd
	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	0	usd
	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	250000	usd
	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	1035776	usd
	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	469057	usd
	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-161153	usd
	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-139983	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-1821312	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-1527330	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	138476	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	145015	usd
	us-gaap	Payments To Acquire Equity Method Investments PaymentsToAcquireEquityMethodInvestments	242957	usd
	us-gaap	Payments To Acquire Equity Method Investments PaymentsToAcquireEquityMethodInvestments	0	usd
	us-gaap	Payments For Construction In Process PaymentsForConstructionInProcess	0	usd
	us-gaap	Payments For Construction In Process PaymentsForConstructionInProcess	93000	usd
	us-gaap	Proceeds From Collection Of Notes Receivable ProceedsFromCollectionOfNotesReceivable	348165	usd
	us-gaap	Proceeds From Collection Of Notes Receivable ProceedsFromCollectionOfNotesReceivable	1696328	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-33268	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	1458313	usd
	us-gaap	Proceeds From Loans ProceedsFromLoans	1717115	usd
	us-gaap	Proceeds From Loans ProceedsFromLoans	303815	usd
	us-gaap	Repayments Of Convertible Debt RepaymentsOfConvertibleDebt	200000	usd
	us-gaap	Repayments Of Convertible Debt RepaymentsOfConvertibleDebt	0	usd
	us-gaap	Repayments Of Debt RepaymentsOfDebt	1371309	usd
	us-gaap	Repayments Of Debt RepaymentsOfDebt	365991	usd
	us-gaap	Finance Lease Principal Payments FinanceLeasePrincipalPayments	34493	usd
	us-gaap	Finance Lease Principal Payments FinanceLeasePrincipalPayments	0	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	111313	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-62176	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	-1743267	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	-131193	usd
CY2022Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	2551859	usd
CY2021Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	1665263	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	808592	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	1534070	usd
	us-gaap	Interest Paid Capitalized InterestPaidCapitalized	894838	usd
	us-gaap	Interest Paid Capitalized InterestPaidCapitalized	799403	usd
	us-gaap	Income Taxes Paid IncomeTaxesPaid	0	usd
	us-gaap	Income Taxes Paid IncomeTaxesPaid	0	usd
	us-gaap	Debt Conversion Original Debt Amount1 DebtConversionOriginalDebtAmount1	11532680	usd
	us-gaap	Debt Conversion Original Debt Amount1 DebtConversionOriginalDebtAmount1	281000	usd
	us-gaap	Stock Issued1 StockIssued1	3283	usd
	us-gaap	Stock Issued1 StockIssued1	0	usd
	us-gaap	Right Of Use Asset Obtained In Exchange For Operating Lease Liability RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability	46745	usd
	us-gaap	Right Of Use Asset Obtained In Exchange For Operating Lease Liability RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability	229412	usd
	us-gaap	Nature Of Operations NatureOfOperations	<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><b>Note 1</b> –<b> Nature of Business and Significant Accounting Policies</b></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Basis of Presentation</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States and are expressed in US dollars. The Company has adopted a fiscal year end of May 31st.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Principals of Consolidation</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The accompanying consolidated financial statements include the accounts of CLS Holdings USA, Inc., and its direct and indirect wholly owned operating subsidiaries, CLS Nevada, Inc., (“CLS Nevada”), CLS Labs, Inc. (“CLS Labs”), CLS Labs Colorado, Inc. (“CLS Colorado”), CLS Massachusetts, Inc. (“CLS Massachusetts”), and Alternative Solutions, LLC (“Alternative Solutions”). Alternative Solutions is the sole owner of the following three entities (collectively, the “Oasis LLCs”): Serenity Wellness Center, LLC (“Serenity Wellness Center”); Serenity Wellness Products, LLC (“Serenity Wellness Products”); and Serenity Wellness Growers, LLC (“Serenity Wellness Growers”). The accompanying consolidated financial statements also include the accounts of a variable interest entity, Kealii Okamalu, LLC (“Kealii Okamalu”), in which the Company owns a 50% interest. All material intercompany transactions have been eliminated upon consolidation of these entities.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Nature of Business</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">CLS Holdings USA, Inc. (the “Company”) was originally incorporated as Adelt Design, Inc. (“Adelt”) on March 31, 2011 to manufacture and market carpet binding art. Production and marketing of carpet binding art never commenced.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">On November 12, 2014, CLS Labs acquired 2,500,000 shares, or 55.6%, of the outstanding shares of common stock of Adelt from its founder, Larry Adelt. On that date, Jeffrey Binder, the Chairman, President and Chief Executive Officer of CLS Labs, was appointed Chairman, President and Chief Executive Officer of the Company. On November 20, 2014, Adelt adopted amended and restated articles of incorporation, thereby changing its name to CLS Holdings USA, Inc. Effective December 10, 2014, the Company effected a reverse stock split of its issued and outstanding common stock at a ratio of 1-for-0.625 (the “Reverse Split”), wherein 0.625 shares of the Company’s common stock were issued in exchange for each share of common stock issued and outstanding. As a result, 1,562,500 shares of the Company’s common stock were issued to CLS Labs in exchange for the 2,500,000 shares that it owned by virtue of the above-referenced purchase from Larry Adelt.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">On April 29, 2015, the Company, CLS Labs and CLS Merger Inc., a Nevada corporation and wholly owned subsidiary of CLS Holdings (“Merger Sub”), entered into an Agreement and Plan of Merger (the “Merger Agreement”) and completed a merger, whereby CLS Merger Inc. merged with and into CLS Labs, with CLS Labs remaining as the surviving entity (the “Merger”). Upon the consummation of the Merger, the shares of the common stock of CLS Holdings owned by CLS Labs were extinguished and the former stockholders of CLS Labs were issued an aggregate of 3,750,000 shares of common stock in CLS Holdings in exchange for their shares of common stock in CLS Labs. As a result of the Merger, the Company acquired the business of CLS Labs and abandoned its previous business.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The Company has been issued a U.S. patent with respect to Its proprietary method of extracting cannabinoids from cannabis plants and converting the resulting cannabinoid extracts into concentrates such as oils, waxes, edibles and shatter. These concentrates may be ingested in a number of ways, including through vaporization via electronic cigarettes (“e-cigarettes”), and used for a variety of pharmaceutical and other purposes. The Company has not commercialized its patented proprietary process or otherwise earned any revenues from it. The Company is currently exploring ways in which to generate revenue from the patent or the sale of the patent.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">On December 4, 2017, the Company and Alternative Solutions, entered into a Membership Interest Purchase Agreement (the “Acquisition Agreement”), as amended, for the Company to acquire the Oasis LLCs from Alternative Solutions. Pursuant to the Acquisition Agreement, the Company initially contemplated acquiring all of the membership interests in the Oasis LLCs from Alternative Solutions. Just prior to closing, the parties agreed that the Company would instead acquire all of the membership interests in Alternative Solutions, the parent of the Oasis LLCs, from its members, and the membership interests in the Oasis LLCs owned by members other than Alternative Solutions.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Pursuant to the Acquisition Agreement, the Company paid a non-refundable deposit of $250,000 upon signing, which was followed by an additional payment of $1,800,000 paid in February 2018, for an initial 10% of each of the Oasis LLCs. At that time, the Company applied for regulatory approval to own an interest in the Oasis LLCs, which approval was received. On June 27, 2018, the Company made the payments to indirectly acquire the remaining 90% of the Oasis LLCs, which were equal to cash in the amount of $5,995,543, a $4.0 million promissory note due in December 2019 (the “Oasis Note”), and 5,514,706 shares of its common stock (the “Purchase Price Shares”) (collectively, the “Closing Consideration”). The cash payment of $5,995,543 was less than the $6,200,000 payment originally contemplated because the Company assumed an additional $204,457 of liabilities. The Company used the proceeds of a Canadian private securities offering to fund the cash portion of the Closing Consideration. The Company then applied for regulatory approval to own the additional 90% in membership interests in the Oasis LLCs, which it received on December 12, 2018. The Company received final regulatory approval to own its interest in the Oasis LLCs through Alternative Solutions under the revised structure of the transaction on April 26, 2022.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">On October 31, 2018, the Company, CLS Massachusetts, Inc., a Massachusetts corporation and a wholly-owned subsidiary of the Company (“CLS Massachusetts”), and In Good Health, Inc., a Massachusetts corporation (“IGH”), entered into an Option Agreement (the “IGH Option Agreement”). Under the terms of the IGH Option Agreement, CLS Massachusetts had an exclusive option to acquire all of the outstanding capital stock of IGH (the “IGH Option”) during the period beginning on the earlier of the date that is one year after the effective date of the conversion and December 1, 2019 and ending on the date that was 60 days after such date. If CLS Massachusetts exercised the IGH Option, the Company, a wholly-owned subsidiary of the Company and IGH would enter into a merger agreement (the form of which had been agreed to by the parties) (the “IGH Merger Agreement”). At the effective time of the merger contemplated by the IGH Merger Agreement, CLS Massachusetts would pay a purchase price of $47,500,000, subject to reduction as provided in the IGH Merger Agreement, payable as follows: $35 million in cash, $7.5 million in the form of a five-year promissory note, and $5 million in the form of restricted common stock of the Company, plus $2.5 million as consideration for a non-competition agreement with IGH’s President, payable in the form of a five-year promissory note. IGH and certain IGH stockholders holding sufficient aggregate voting power to approve the transactions contemplated by the IGH Merger Agreement entered into agreements pursuant to which such stockholders, among other things, agreed to vote in favor of such transactions. On October 31, 2018, as consideration for the IGH Option, the Company made a loan to IGH, in the principal amount of $5,000,000, subject to the terms and conditions set forth in that certain loan agreement, dated as of October 31, 2018 between IGH as the borrower and the Company as the lender. The loan was evidenced by a secured promissory note of IGH, which bore interest at the rate of 6% per annum and was to mature on October 31, 2021. To secure the obligations of IGH to the Company under the loan agreement and the promissory note, the Company and IGH entered into a security agreement dated as of October 31, 2018, pursuant to which IGH granted to the Company a first priority lien on and security interest in all personal property of IGH. If the Company did not exercise the Option on or prior to the date that was 30 days following the end of the option period, the loan amount would be reduced to $2,500,000 as a break-up fee, subject to certain exceptions set forth in the IGH Option Agreement. On August 26, 2019, the parties amended the IGH Option Agreement to, among other things, delay closing until January 2020. By letter agreement dated January 31, 2020, the Company, CLS Massachusetts and IGH extended the IGH Option Agreement to February 4, 2020. On February 4, 2020, CLS Massachusetts exercised the IGH Option and IGH subsequently asserted that CLS Massachusetts’ exercise was invalid. By letter dated February 26, 2020, the Company informed IGH that as a result of its breaches of the IGH Option, which remained uncured, an event of default had occurred under the IGH Note. The Company advised IGH that it was electing to cause the IGH Note to bear interest at the default rate of 15% per annum effective February 26, 2020 and to accelerate all amounts due under the IGH Note. On February 27, 2020, IGH informed CLS Massachusetts that it did not plan to make further payments under the IGH Note on the theory that the break-up excused additional payments. This dispute, including whether IGH breached the IGH Option and whether CLS was entitled to collect default interest, was in litigation. During the twelve months ended May 31, 2021, the Company impaired the remaining amounts due under the IGH Note in the amount of $2,498,706, which included $2,497,884 in principal and $822 in accrued interest.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">On June 14, 2021, the parties to the IGH lawsuit entered into a confidential settlement agreement to resolve the action and a secured promissory note dated and executed by IGH in favor of the Company effective on June 11, 2021 (the “IGH Settlement Note”). Pursuant to the IGH Settlement Note, IGH paid the Company $3,000,000, $500,000 of which was paid on or before June 21, 2021. A second payment of $500,000 was paid on or before July 12, 2021. The remaining $2,000,000 and accrued interest was paid in 12 equal monthly installments beginning on August 12, 2021, pursuant to the terms of the promissory note. During the year ended May 31, 2022, the Company received $2,740,820 under the IGH Settlement Note, which included $2,666,670 in principal and $74,150 in accrued interest. During the six months ended November 30, 2022, the Company received $348,165 under the IGH Settlement Note, which included $333,333 in principal and $14,832 in accrued interest. As of November 30, 2022, the IGH Settlement Note had been repaid in full. The Company records amounts paid under the IGH Settlement Note as gains when payments are received.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">On October 20, 2021, the Company entered into a management services agreement (the “Quinn River Joint Venture Agreement”) through its 50% owned subsidiary, Kealii Okamalu, LLC (“Kealii Okamalu”), with CSI Health MCD LLC (“CSI”) and a commission established by the authority of the Tribal Council of the Fort McDermitt Paiute and Shoshone Tribe (the “Tribe”). The purpose of the Quinn River Joint Venture Agreement is to establish a business (the “Quinn River Joint Venture”) to grow, cultivate, process and sell cannabis and related products. The Quinn River Joint Venture Agreement has a term of 10 years plus a 10-year renewal term from the date the first cannabis crop produced is harvested and sold. Pursuant to the Quinn River Joint Venture Agreement, Kealii Okamalu leases approximately 20-30 acres of the Tribe’s land located along the Quinn River at a cost of $3,500 per quarter and managed the design, finance and construction of a cannabis cultivation facility on such tribal lands (the “Cultivation Facility”). Kealii Okamalu also manages the ongoing operations of the Cultivation Facility and related business, including, but not limited to, cultivation of cannabis crops, personnel staffing, product packaging, testing, marketing and sales. Packaged products are branded as “Quinn River Farms.” The Company has provided up to 10,000 square feet of warehouse space at its Las Vegas facility for the Quinn River product and has preferred vendor status, including the right to purchase cannabis flower and the business’s cannabis trim at favorable prices. Kealii Okamalu is expected to ultimately contribute $6 million towards the construction of the Cultivation Facility and the working capital for the Quinn River Joint Venture. This amount will be repaid from a portion of the net income of the Quinn River Joint Venture otherwise payable to CSI and the Tribe at the rate of $750,000 per quarter for eight quarters. After repayment to Kealii Okamalu of the initial investment amount of approximately $6 million, Kealii Okamalu will receive one-third of the net profits of the Quinn River Joint Venture.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">On January 4, 2018, the former Attorney General, Jeff Sessions, rescinded the memorandum issued by former Deputy Attorney General James Cole on August 29, 2013 (as amended on February 14, 2014, the “Cole Memo”), the Cole Banking Memorandum, and all other related Obama-era DOJ cannabis enforcement guidance. While the rescission did not change federal law, as the Cole Memo and other DOJ guidance documents were not themselves laws, the rescission removed the DOJ’s formal policy that state-regulated cannabis businesses in compliance with the Cole Memo guidelines should not be a prosecutorial priority. Notably, former Attorney General Sessions’ rescission of the Cole Memo has not affected the status of the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (“FinCEN”) memorandum issued by the Department of Treasury, which remains in effect. This memorandum outlines Bank Secrecy Act-compliant pathways for financial institutions to service state-sanctioned cannabis businesses, which echoed the enforcement priorities outlined in the Cole Memo. In addition to his rescission of the Cole Memo, Attorney General Sessions issued a one-page memorandum known as the “Sessions Memorandum”. The Sessions Memorandum explains the DOJ’s rationale for rescinding all past DOJ cannabis enforcement guidance, claiming that Obama-era enforcement policies are “unnecessary” due to existing general enforcement guidance adopted in the 1980s, in chapter 9.27.230 of the U.A. Attorneys’ Manual (“USAM”). The USAM enforcement priorities, like those of the Cole Memo, are based on the use of the federal government’s limited resources and include “law enforcement priorities set by the Attorney General,” the “seriousness” of the alleged crimes, the “deterrent effect of criminal prosecution,” and “the cumulative impact of particular crimes on the community.” Although the Sessions Memorandum emphasizes that cannabis is a federally illegal Schedule I controlled substance, it does not otherwise instruct U.S. Attorneys to consider the prosecution of cannabis-related offenses a DOJ priority, and in practice, most U.S. Attorneys have not changed their prosecutorial approach to date. However, due to the lack of specific direction in the Sessions Memorandum as to the priority federal prosecutors should ascribe to such cannabis activities, there can be no assurance that the federal government will not seek to prosecute cases involving cannabis businesses that are otherwise compliant with state law.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">William Barr served as United States Attorney General from February 14, 2019 to December 23, 2020. The DOJ under Mr. Barr did not take a formal position on federal enforcement of laws relating to cannabis. On March 11, 2021, United States President Biden’s nominee, Merrick Garland was sworn in as the U.S. Attorney General. During his campaign, President Biden stated a policy goal to decriminalize possession of cannabis at the federal level, but he has not publicly supported the full legalization of cannabis. It is unclear what impact, if any, this administration will have on U.S. federal government enforcement policy on cannabis. There is no guarantee that the position of the Department of Justice will change.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Use of Estimates</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Cash and Cash Equivalents</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The Company considers all highly liquid investments with maturities of three months or less to be cash equivalents. The Company had cash and cash equivalents of $808,592 and $2,551,859 as of November 30, 2022 and May 31, 2022, respectively.</p><p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><span style="text-decoration:underline">Allowance for Doubtful Accounts</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The Company generates the majority of its revenues and corresponding accounts receivable from the sale of cannabis, and cannabis related products. The Company evaluates the collectability of its accounts receivable considering a combination of factors. In circumstances where it is aware of a specific customer’s inability to meet its financial obligations to it, the Company records a specific reserve for bad debts against amounts due in order to reduce the net recognized receivable to the amount it reasonably believes will be collected. For all other customers, the Company recognizes reserves for bad debts based on past write-off experience and the length of time the receivables are past due. The Company had $0 and $129 of bad debt expense during the three months ended November 30, 2022 and 2021, respectively. The Company had $0 and $129 of bad debt expense during the six months ended November 30, 2022 and 2021, respectively.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><span style="text-decoration:underline">Inventory</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Inventories are stated at the lower of cost or market. Cost is determined using a perpetual inventory system whereby costs are determined by acquisition costs of individual items included in inventory. Market is determined based on net realizable value. Appropriate consideration is given to obsolescence, excessive levels, deterioration, and other factors in evaluating net realizable values. Our cannabis products consist of prepackaged purchased goods ready for resale, along with produced edibles and extracts developed under our production license.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Property, Plant and Equipment</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Property and equipment is recorded at the lower of cost or estimated net recoverable amount, and is depreciated using the straight-line method over its estimated useful life. Property acquired in a business combination is recorded at estimated initial fair value. Property, plant, and equipment are depreciated using the straight-line method based on the lesser of the estimated useful lives of the assets or the lease term based upon the following life expectancy:</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:50%;margin-left:auto;margin-right:auto;"> <tr> <td style="vertical-align:bottom;width:61%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td colspan="2" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Years</b></p> </td> <td style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr style="background-color: rgb(204, 238, 255);"> <td style="vertical-align:bottom;width:61%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Office equipment</p> </td> <td style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:22.3%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;">3 to 5</p> </td> <td style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr style="background-color: rgb(255, 255, 255);"> <td style="vertical-align:bottom;width:61%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Furniture & fixtures</p> </td> <td style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:22.3%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;">3 to 7</p> </td> <td style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr style="background-color: rgb(204, 238, 255);"> <td style="vertical-align:bottom;width:61%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Machinery & equipment</p> </td> <td style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:22.3%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;">3 to 10</p> </td> <td style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr style="background-color: rgb(255, 255, 255);"> <td style="vertical-align:bottom;width:61%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Leasehold improvements</p> </td> <td style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td colspan="2" style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;">Term of lease</p> </td> <td style="vertical-align:bottom;width:0.8%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> </table><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Repairs and maintenance expenditures are charged to operations as incurred. Major improvements and replacements, which extend the useful life of an asset, are capitalized and depreciated over the remaining estimated useful life of the asset. When assets are retired or sold, the cost and related accumulated depreciation are eliminated and any resulting gain or loss is reflected in operations.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Long-Lived Assets</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The Company reviews its property and equipment and any identifiable intangibles including goodwill for impairment on an annual basis utilizing the guidance set forth in the Statement of Financial Accounting Standards Board ASC 350 “Intangibles – Goodwill and Other” and ASC 360 “Property, Plant, and Equipment.” At November 30, 2022, the net carrying value of goodwill on the Company’s balance sheet remained at $557,896.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><span style="text-decoration:underline">Comprehensive Income</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">ASC 220-10-15 “Reporting Comprehensive Income,” establishes standards for reporting and displaying of comprehensive income, its components and accumulated balances. Comprehensive income is defined to include all changes in equity except those resulting from investments by owners and distributions to owners. Among other disclosures, ASC 220-10-15 requires that all items that are required to be recognized under current accounting standards as components of comprehensive income be reported in a financial statement that is displayed with the same prominence as other financial statements. The Company does not have any items of comprehensive income in any of the periods presented.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><span style="text-decoration:underline">Non-Controlling Interests</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The Company reports “non-controlling interest in subsidiary” as a component of equity, separate from parent’s equity, on the Consolidated Balance Sheets. In addition, the Company’s Consolidated Statements of Operations includes “net income (loss) attributable to non-controlling interest.” During the three months ended November 30, 2022 and 2021, the Company reported a non-controlling interest in the amount of ($10,587) and $3,500, respectively, representing 50% of the (income) loss incurred by its partially owned subsidiary, Kealii Okamalu. During the six months ended November 30, 2022 and 2021, the Company reported a non-controlling interest in the amount of $173,060 and $3,500, respectively, representing 50% of the loss incurred by its partially owned subsidiary, Kealii Okamalu.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><span style="text-decoration:underline">Variable Interest Entities</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The Company’s consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries and variable interest entities (“VIE”), where the Company is the primary beneficiary under the provisions of ASC 810, Consolidation (“ASC 810”). A VIE must be consolidated by its primary beneficiary when, along with its affiliates and agents, the primary beneficiary has both: (i) the power to direct the activities that most significantly impact the VIE’s economic performance; and (ii) the obligation to absorb losses or the right to receive the benefits of the VIE that could potentially be significant to the VIE. The Company reconsiders whether an entity is still a VIE only upon certain triggering events and continually assesses its consolidated VIEs to determine if it continues to be the primary beneficiary. See “Note 3 – Joint Ventures” for additional information on the Company’s VIEs.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Concentrations of Credit Risk</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The Company maintains its cash in bank deposit accounts and other accounts, the balances of which at times may be uninsured or exceed federally insured limits. From time to time, some of the Company’s funds are also held by escrow agents; these funds may not be federally insured. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Advertising and Marketing Costs</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">All costs associated with advertising and promoting products are expensed as incurred. Total recognized advertising and marketing expenses were $175,232 and $341,872 for the three months ended November 30, 2022 and 2021, respectively. Total recognized advertising and marketing expenses were $398,125 and $788,538 for the six months ended November 30, 2022 and 2021, respectively.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Research and Development</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Research and development expenses are charged to operations as incurred. The Company incurred research and development costs of $683 and $9,908 for the three months ended November 30, 2022 and 2021, respectively. The Company incurred research and development costs of $683 and $10,508 for the six months ended November 30, 2022 and 2021, respectively.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><span style="text-decoration:underline">Fair Value of Financial Instruments</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Pursuant to Accounting Standards Codification (“ASC”) No. 825–- <i>Financial Instruments</i>, the Company is required to estimate the fair value of all financial instruments included on its balance sheets. The carrying amounts of the Company’s cash and cash equivalents, notes receivable, convertible notes payable, accounts payable and accrued expenses, none of which is held for trading, approximate their estimated fair values due to the short-term maturities of those financial instruments.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;"> </p><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt;">A three-tier fair value hierarchy is used to prioritize the inputs in measuring fair value as follows:</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Level 1–- Quoted prices in active markets for identical assets or liabilities.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Level 2–- Quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable, either directly or indirectly.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Level 3–- Significant unobservable inputs that cannot be corroborated by market data.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Revenue Recognition</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Revenue from the sale of cannabis products is recognized by Oasis at the point of sale, at which time payment is received, the product is delivered, and the Company’s performance obligation has been met. Management estimates an allowance for sales returns.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The Company also recognizes revenue from Serenity Wellness Products LLC and Serenity Wellness Growers LLC, d/b/a City Trees (“City Trees”). City Trees recognizes revenue from the sale of the following cannabis products and services to licensed dispensaries, cultivators and distributors within the State of Nevada:</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: "Times New Roman", Times, serif; width: 100%;"> <tr> <td style="width: 3%;"> </td> <td style="width: 2%;">●</td> <td style="width: 95%;">Premium organic medical cannabis sold wholesale to licensed retailers</td> </tr> <tr> <td style="width: 3%;"> </td> <td style="width: 2%;"> </td> <td style="width: 95%;"> </td> </tr> <tr> <td style="width: 3%;"> </td> <td style="width: 2%;">●</td> <td style="width: 95%;">Recreational marijuana cannabis products sold wholesale to licensed distributors and retailers</td> </tr> <tr> <td style="width: 3%;"> </td> <td style="width: 2%;"> </td> <td style="width: 95%;"> </td> </tr> <tr> <td style="width: 3%;"> </td> <td style="width: 2%;">●</td> <td style="width: 95%;">Extraction products such as oils and waxes derived from in-house cannabis production</td> </tr> <tr> <td style="width: 3%;"> </td> <td style="width: 2%;"> </td> <td style="width: 95%;"> </td> </tr> <tr> <td style="width: 3%;"> </td> <td style="width: 2%;">●</td> <td style="width: 95%;">Processing and extraction services for licensed medical cannabis cultivators in Nevada</td> </tr> <tr> <td style="width: 3%;"> </td> <td style="width: 2%;"> </td> <td style="width: 95%;"> </td> </tr> <tr> <td style="width: 3%;"> </td> <td style="width: 2%;">●</td> <td style="width: 95%;">High quality cannabis strains in the form of vegetative cuttings for sale to licensed medical cannabis cultivators in Nevada</td> </tr> </table><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Effective June 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from commercial sales of products and licensing agreements by applying the following steps: (1) identifying the contract with a customer; (2) identifying the performance obligations in the contract; (3) determining the transaction price; (4) allocating the transaction price to each performance obligation in the contract; and (5) recognizing revenue when each performance obligation is satisfied.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Disaggregation of Revenue</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The following table represents a disaggregation of revenue for the three and six months ended November 30, 2022 and 2021:</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"> <tr style="vertical-align: bottom;"> <td style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1874" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1875" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>For the Three</b></p> </td> <td id="new_id-1876" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1877" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1878" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>For the Three</b></p> </td> <td id="new_id-1879" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1880" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1881" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Months Ended</b></p> </td> <td id="new_id-1882" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1883" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1884" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Months Ended</b></p> </td> <td id="new_id-1885" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1886" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1887" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>November 30, 2022</b></p> </td> <td id="new_id-1888" style="font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px;"> </td> <td id="new_id-1889" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1890" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>November 30, 2021</b></p> </td> <td id="new_id-1891" style="font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; width: 62%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Cannabis Dispensary</p> </td> <td id="new_id-1892" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1893" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1894" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">3,792,804</td> <td id="new_id-1895" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-1896" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1897" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1898" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">3,591,399</td> <td id="new_id-1899" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Cannabis Production</p> </td> <td id="new_id-1900" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1901" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-1902" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,281,373</td> <td id="new_id-1903" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-1904" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1905" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-1906" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,822,603</td> <td id="new_id-1907" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1908" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1909" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td> <td id="new_id-1910" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">6,074,177</td> <td id="new_id-1911" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-1912" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1913" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td> <td id="new_id-1914" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">5,414,002</td> <td id="new_id-1915" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;"> </td> </tr> </table><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"> <tr style="vertical-align: bottom;"> <td style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1916" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1917" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>For the Six</b></p> </td> <td id="new_id-1918" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1919" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1920" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>For the Six</b></p> </td> <td id="new_id-1921" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1922" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1923" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Months Ended</b></p> </td> <td id="new_id-1924" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1925" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1926" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Months Ended</b></p> </td> <td id="new_id-1927" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1928" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1929" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>November 30, 2022</b></p> </td> <td id="new_id-1930" style="font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px;"> </td> <td id="new_id-1931" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1932" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>November 30, 2021</b></p> </td> <td id="new_id-1933" style="font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; width: 62%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Cannabis Dispensary</p> </td> <td id="new_id-1934" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1935" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1936" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">7,681,361</td> <td id="new_id-1937" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-1938" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1939" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1940" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">7,336,974</td> <td id="new_id-1941" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Cannabis Production</p> </td> <td id="new_id-1942" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1943" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-1944" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">4,437,743</td> <td id="new_id-1945" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-1946" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1947" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-1948" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,577,738</td> <td id="new_id-1949" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1950" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1951" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td> <td id="new_id-1952" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,119,104</td> <td id="new_id-1953" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-1954" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1955" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td> <td id="new_id-1956" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">10,914,712</td> <td id="new_id-1957" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;"> </td> </tr> </table><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Basic and Diluted Earnings or Loss Per Share</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Basic net earnings per share is based on the weighted average number of shares outstanding during the period, while fully diluted net earnings per share is based on the weighted average number of shares of common stock and potentially dilutive securities assumed to be outstanding during the period using the treasury stock method. Potentially dilutive securities consist of options and warrants to purchase common stock, and convertible debt. Basic and diluted net loss per share are computed based on the weighted average number of shares of common stock outstanding during the period. At November 30, 2022 and 2021, the Company had the following potentially dilutive instruments outstanding: at November 30, 2022, a total of 42,653,147 shares (21,962,699 issuable upon the exercise of warrants, 256,550 issuable upon the exercise of unit warrants, 20,403,898 issuable upon the conversion of convertible notes payable and accrued interest, and 30,000 in stock to be issued); and at November 30, 2021, a total of 18,857,739 shares (1,656,467 issuable upon the exercise of warrants, 760,323 issuable upon the exercise of unit warrants, 16,423,449 issuable upon the conversion of convertible notes payable and accrued interest, and 17,500 in stock to be issued).</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The following is a reconciliation for the calculation of basic and diluted earnings per share for the three and six months ended November 30, 2022 and 2021:</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"> <tr style="vertical-align: bottom;"> <td style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1958" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="6" id="new_id-1959" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>For the Three Months Ended November 30,</b></p> </td> <td id="new_id-1960" style="font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1961" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1962" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>2022</b></p> </td> <td id="new_id-1963" style="font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px;"> </td> <td id="new_id-1964" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1965" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>2021</b></p> </td> <td id="new_id-1966" style="font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px;"> </td> </tr> <tr style="vertical-align: bottom;"> <td> </td> <td id="new_id-1967"> </td> <td id="new_id-1968"> </td> <td id="new_id-1969"> </td> <td id="new_id-1970"> </td> <td id="new_id-1971"> </td> <td id="new_id-1972"> </td> <td id="new_id-1973"> </td> <td id="new_id-1974"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; width: 62%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Net income (loss) attributable to CLS Holdings, Inc.</p> </td> <td id="new_id-1975" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1976" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">$</td> <td id="new_id-1977" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(8,215,954</td> <td id="new_id-1978" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td> <td id="new_id-1979" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1980" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">$</td> <td id="new_id-1981" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(345,472</td> <td id="new_id-1982" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Weighted average number of common shares outstanding</p> </td> <td id="new_id-1983" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1984" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1985" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">65,847,863</td> <td id="new_id-1986" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-1987" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1988" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1989" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">32,039,520</td> <td id="new_id-1990" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Dilutive effect of shares issuable</p> </td> <td id="new_id-1991" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1992" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-1993" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td> <td id="new_id-1994" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-1995" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1996" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-1997" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td> <td id="new_id-1998" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Diluted weighted average number of common shares outstanding</p> </td> <td id="new_id-1999" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2000" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);"> </td> <td id="new_id-2001" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">65,847,863</td> <td id="new_id-2002" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-2003" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2004" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);"> </td> <td id="new_id-2005" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">32,039,520</td> <td id="new_id-2006" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Basic earnings (loss) per share</p> </td> <td id="new_id-2007" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2008" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">$</td> <td id="new_id-2009" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(0.12</td> <td id="new_id-2010" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td> <td id="new_id-2011" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2012" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">$</td> <td id="new_id-2013" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(0.01</td> <td id="new_id-2014" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Diluted earnings (loss) per share</p> </td> <td id="new_id-2015" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2016" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">$</td> <td id="new_id-2017" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(0.12</td> <td id="new_id-2018" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td> <td id="new_id-2019" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2020" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">$</td> <td id="new_id-2021" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(0.01</td> <td id="new_id-2022" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td> </tr> </table><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"> <tr style="vertical-align: bottom;"> <td style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2023" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="6" id="new_id-2024" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>For the Six Months Ended November 30,</b></p> </td> <td id="new_id-2025" style="font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2026" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-2027" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>2022</b></p> </td> <td id="new_id-2028" style="font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px;"> </td> <td id="new_id-2029" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-2030" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>2021</b></p> </td> <td id="new_id-2031" style="font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px;"> </td> </tr> <tr style="vertical-align: bottom;"> <td> </td> <td id="new_id-2032"> </td> <td id="new_id-2033"> </td> <td id="new_id-2034"> </td> <td id="new_id-2035"> </td> <td id="new_id-2036"> </td> <td id="new_id-2037"> </td> <td id="new_id-2038"> </td> <td id="new_id-2039"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; width: 62%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Net income (loss) attributable to CLS Holdings, Inc.</p> </td> <td id="new_id-2040" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2041" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">$</td> <td id="new_id-2042" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(9,364,432</td> <td id="new_id-2043" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td> <td id="new_id-2044" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2045" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">$</td> <td id="new_id-2046" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">82,127</td> <td id="new_id-2047" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Weighted average number of common shares outstanding</p> </td> <td id="new_id-2048" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2049" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2050" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">48,857,603</td> <td id="new_id-2051" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-2052" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2053" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2054" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">32,017,767</td> <td id="new_id-2055" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Dilutive effect of shares issuable</p> </td> <td id="new_id-2056" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2057" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-2058" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td> <td id="new_id-2059" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-2060" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2061" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-2062" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">17,500</td> <td id="new_id-2063" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Diluted weighted average number of common shares outstanding</p> </td> <td id="new_id-2064" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2065" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);"> </td> <td id="new_id-2066" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">48,857,603</td> <td id="new_id-2067" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-2068" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2069" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);"> </td> <td id="new_id-2070" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">32,035,267</td> <td id="new_id-2071" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Basic earnings (loss) per share</p> </td> <td id="new_id-2072" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2073" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">$</td> <td id="new_id-2074" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(0.19</td> <td id="new_id-2075" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td> <td id="new_id-2076" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2077" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">$</td> <td id="new_id-2078" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">0.00</td> <td id="new_id-2079" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> <td style="font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Diluted earnings (loss) per share</p> </td> <td id="new_id-2080" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2081" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">$</td> <td id="new_id-2082" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(0.19</td> <td id="new_id-2083" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td> <td id="new_id-2084" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2085" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">$</td> <td id="new_id-2086" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">0.00</td> <td id="new_id-2087" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </td> </tr> </table><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The Company uses the treasury stock method to calculate the impact of outstanding stock options and warrants. Stock options and warrants for which the exercise price exceeds the average market price over the period have an anti-dilutive effect on earnings per common share and, accordingly, are excluded from the calculations.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">A net loss causes all outstanding stock options and warrants to be anti-dilutive. As a result, the basic and dilutive losses per common share are the same for the three and six months ended November 30, 2022. For the three and six months ended November 30, 2022, the Company excluded from the calculation of fully diluted earnings per share the following instruments which were anti-dilutive: shares issuable pursuant to the conversion of notes payable and accrued interest, shares issuable pursuant to the exercise of warrants, and 30,000 shares of common stock issuable.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><span style="text-decoration:underline">Income Taxes</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The Company accounts for income taxes under the asset and liability method in accordance with ASC 740. The Company recognizes deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The components of the deferred tax assets and liabilities are classified as current and non-current based on their characteristics. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Section 280E of the Internal Revenue Code, as amended, prohibits businesses from deducting certain expenses associated with trafficking controlled substances (within the meaning of Schedule I and II of the Controlled Substances Act). The IRS has invoked Section 280E in tax audits against various cannabis businesses in the U.S. that are permitted under applicable state laws. Although the IRS has issued a clarification allowing the deduction of certain expenses, the bulk of operating costs and general administrative costs are generally not permitted to be deducted. The operations of certain of the Company’s subsidiaries are subject to Section 280E. This results in permanent differences between ordinary and necessary business expenses deemed non-deductible under IRC Section 280E. Therefore, the effective tax rate can be highly variable and may not necessarily correlate with pre-tax income or loss.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><span style="text-decoration:underline">Commitments and Contingencies</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims brought to such legal counsel’s attention as well as the perceived merits of the amount of relief sought or expected to be sought therein.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s consolidated financial position, results of operations or cash flows.</p>
CY2014Q4	us-gaap	Stockholders Equity Note Stock Split Conversion Ratio1 StockholdersEquityNoteStockSplitConversionRatio1	0.625	pure
CY2018Q1	us-gaap	Subsidiary Or Equity Method Investee Cumulative Percentage Ownership After All Transactions SubsidiaryOrEquityMethodInvesteeCumulativePercentageOwnershipAfterAllTransactions	0.10	pure
CY2021	us-gaap	Asset Impairment Charges AssetImpairmentCharges	2498706	usd
CY2021Q2	us-gaap	Notes And Loans Receivable Net Current NotesAndLoansReceivableNetCurrent	3000000	usd
CY2022	us-gaap	Proceeds From Collection Of Notes Receivable ProceedsFromCollectionOfNotesReceivable	2740820	usd
	us-gaap	Proceeds From Collection Of Notes Receivable ProceedsFromCollectionOfNotesReceivable	348165	usd
CY2021Q4	us-gaap	Advertising Expense AdvertisingExpense	341872	usd
	us-gaap	Use Of Estimates UseOfEstimates	<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Use of Estimates</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p>
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	808592	usd
CY2022Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	2551859	usd
CY2022Q4	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	0	usd
CY2021Q4	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	129	usd
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	0	usd
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	129	usd
	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Concentrations of Credit Risk</span></p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The Company maintains its cash in bank deposit accounts and other accounts, the balances of which at times may be uninsured or exceed federally insured limits. From time to time, some of the Company’s funds are also held by escrow agents; these funds may not be federally insured. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p>
CY2022Q4	us-gaap	Advertising Expense AdvertisingExpense	175232	usd
CY2022Q4	us-gaap	Goodwill Goodwill	557896	usd
CY2022Q4	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	10587	usd
CY2021Q4	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-3500	usd
	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-173060	usd
	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-3500	usd
CY2022Q4	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	65847863	shares
CY2021Q4	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	32039520	shares
	us-gaap	Advertising Expense AdvertisingExpense	398125	usd
	us-gaap	Advertising Expense AdvertisingExpense	788538	usd
CY2022Q4	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	683	usd
CY2021Q4	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	9908	usd
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	683	usd
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	10508	usd
CY2022Q4	us-gaap	Revenues Revenues	6074177	usd
CY2021Q4	us-gaap	Revenues Revenues	5414002	usd
	us-gaap	Revenues Revenues	12119104	usd
	us-gaap	Revenues Revenues	10914712	usd
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	42653147	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	18857739	shares
CY2022Q4	us-gaap	Net Income Loss NetIncomeLoss	-8215954	usd
CY2021Q4	us-gaap	Net Income Loss NetIncomeLoss	-345472	usd
CY2022Q4	us-gaap	Incremental Common Shares Attributable To Share Based Payment Arrangements IncrementalCommonSharesAttributableToShareBasedPaymentArrangements	0	shares
CY2021Q4	us-gaap	Incremental Common Shares Attributable To Share Based Payment Arrangements IncrementalCommonSharesAttributableToShareBasedPaymentArrangements	0	shares
CY2022Q4	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	65847863	shares
CY2021Q4	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	32039520	shares
CY2022Q4	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.12
CY2021Q4	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.01
CY2022Q4	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.12
CY2021Q4	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.01
	us-gaap	Net Income Loss NetIncomeLoss	-9364432	usd
	us-gaap	Net Income Loss NetIncomeLoss	82127	usd
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	48857603	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	32017767	shares
	us-gaap	Incremental Common Shares Attributable To Share Based Payment Arrangements IncrementalCommonSharesAttributableToShareBasedPaymentArrangements	0	shares
	us-gaap	Incremental Common Shares Attributable To Share Based Payment Arrangements IncrementalCommonSharesAttributableToShareBasedPaymentArrangements	17500	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	48857603	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	32035267	shares
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.19
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.19
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-104444249	usd
CY2018Q4	us-gaap	Notes And Loans Receivable Net Current NotesAndLoansReceivableNetCurrent	5000000	usd
CY2018Q4	clsh	Note Receivable Interest Rate Stated Percentage NoteReceivableInterestRateStatedPercentage	0.06	pure
CY2021	us-gaap	Asset Impairment Charges AssetImpairmentCharges	2498706	usd
CY2021Q2	us-gaap	Notes And Loans Receivable Net Current NotesAndLoansReceivableNetCurrent	3000000	usd
CY2022	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-112139	usd
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
CY2022Q4	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	1005284	usd
CY2022Q2	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	618227	usd
CY2022Q4	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	0	usd
CY2021Q4	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	129	usd
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	0	usd
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	129	usd
CY2022Q4	us-gaap	Inventory Raw Materials InventoryRawMaterials	494981	usd
CY2022Q2	us-gaap	Inventory Raw Materials InventoryRawMaterials	297563	usd
CY2022Q4	us-gaap	Inventory Finished Goods InventoryFinishedGoods	4380675	usd
CY2022Q2	us-gaap	Inventory Finished Goods InventoryFinishedGoods	3120039	usd
CY2022Q4	us-gaap	Inventory Net InventoryNet	4875656	usd
CY2022Q2	us-gaap	Inventory Net InventoryNet	3417602	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Three FiniteLivedIntangibleAssetsAmortizationExpenseYearThree	114896	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Four FiniteLivedIntangibleAssetsAmortizationExpenseYearFour	114896	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Five FiniteLivedIntangibleAssetsAmortizationExpenseYearFive	113165	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense After Year Five FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive	560076	usd
CY2022Q4	us-gaap	Debt Instrument Interest Rate Stated Percentage DebtInstrumentInterestRateStatedPercentage	0.1589	pure
CY2022Q4	us-gaap	Finance Lease Principal Payments FinanceLeasePrincipalPayments	17586	usd
CY2022Q4	us-gaap	Finance Lease Interest Expense FinanceLeaseInterestExpense	12933	usd
	us-gaap	Finance Lease Principal Payments FinanceLeasePrincipalPayments	34493	usd
	us-gaap	Finance Lease Interest Expense FinanceLeaseInterestExpense	27224	usd
CY2022Q4	us-gaap	Finance Lease Liability FinanceLeaseLiability	314500	usd
CY2022Q2	us-gaap	Finance Lease Liability FinanceLeaseLiability	348993	usd
CY2022Q4	us-gaap	Deposits Assets Current DepositsAssetsCurrent	0	usd
CY2022Q2	us-gaap	Deposits Assets Current DepositsAssetsCurrent	2016	usd
CY2022Q4	us-gaap	Prepaid Expense Current And Noncurrent PrepaidExpenseCurrentAndNoncurrent	287248	usd
CY2022Q2	us-gaap	Prepaid Expense Current And Noncurrent PrepaidExpenseCurrentAndNoncurrent	293853	usd
CY2022Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	287248	usd
CY2022Q2	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	295869	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	1132825	usd
CY2022Q2	us-gaap	Other Deferred Credits Current OtherDeferredCreditsCurrent	580570	usd
CY2022Q4	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	3300107	usd
CY2022Q2	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	2317898	usd
CY2022Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2493182	usd
CY2022Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2073449	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	4061177	usd
CY2022Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	4342434	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	138476	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	145015	usd
CY2022Q4	us-gaap	Depreciation Depreciation	211543	usd
CY2022Q1	us-gaap	Depreciation Depreciation	150428	usd
	us-gaap	Depreciation Depreciation	419733	usd
	us-gaap	Depreciation Depreciation	298306	usd
CY2022Q4	us-gaap	Operating Lease Expense OperatingLeaseExpense	83520	usd
CY2021Q4	us-gaap	Operating Lease Expense OperatingLeaseExpense	126430	usd
	us-gaap	Operating Lease Expense OperatingLeaseExpense	207908	usd
	us-gaap	Operating Lease Expense OperatingLeaseExpense	249374	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	87318	usd
CY2021Q4	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	80021	usd
	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	174067	usd
	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	158257	usd
	us-gaap	Right Of Use Asset Obtained In Exchange For Operating Lease Liability RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability	46745	usd
CY2022Q2	us-gaap	Lessee Operating Lease Term Of Contract LesseeOperatingLeaseTermOfContract	P9Y
CY2022Q2	us-gaap	Right Of Use Asset Obtained In Exchange For Operating Lease Liability RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability	221469	usd
CY2019Q2	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	4159621	usd
CY2022Q4	us-gaap	Property Subject To Or Available For Operating Lease Accumulated Depreciation PropertySubjectToOrAvailableForOperatingLeaseAccumulatedDepreciation	2132426	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	2027195	usd
CY2019Q2	us-gaap	Operating Lease Liability OperatingLeaseLiability	4116221	usd
	us-gaap	Increase Decrease In Other Operating Liabilities IncreaseDecreaseInOtherOperatingLiabilities	-2027222	usd
CY2022Q4	us-gaap	Operating Lease Liability OperatingLeaseLiability	2088999	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	2027195	usd
CY2022Q4	us-gaap	Operating Lease Liability OperatingLeaseLiability	2088999	usd
CY2022Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	352162	usd
CY2022Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	1736837	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due Next Twelve Months LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	521105	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Two LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	526348	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Three LesseeOperatingLeaseLiabilityPaymentsDueYearThree	522901	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Four LesseeOperatingLeaseLiabilityPaymentsDueYearFour	301547	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Five LesseeOperatingLeaseLiabilityPaymentsDueYearFive	229320	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due After Year Five LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive	626435	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due LesseeOperatingLeaseLiabilityPaymentsDue	2727656	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Undiscounted Excess Amount LesseeOperatingLeaseLiabilityUndiscountedExcessAmount	638657	usd
CY2022Q4	us-gaap	Operating Lease Liability OperatingLeaseLiability	2088999	usd
CY2022Q4	clsh	Intangible Assets Gross Including Goodwill IntangibleAssetsGrossIncludingGoodwill	1663593	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	530768	usd
CY2022Q4	us-gaap	Intangible Assets Net Including Goodwill IntangibleAssetsNetIncludingGoodwill	1132825	usd
CY2022Q2	clsh	Intangible Assets Gross Including Goodwill IntangibleAssetsGrossIncludingGoodwill	1663593	usd
CY2022Q2	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	473308	usd
CY2022Q2	us-gaap	Intangible Assets Net Including Goodwill IntangibleAssetsNetIncludingGoodwill	1190285	usd
CY2021Q4	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	28715	usd
CY2022Q4	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	28715	usd
	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	57460	usd
	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	58149	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Next Twelve Months FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths	114896	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Two FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo	114896	usd
CY2022Q4	us-gaap	Goodwill Goodwill	557896	usd
CY2022Q2	us-gaap	Goodwill Goodwill	557896	usd
CY2022Q4	us-gaap	Security Deposit SecurityDeposit	208500	usd
CY2022Q2	us-gaap	Security Deposit SecurityDeposit	229500	usd
CY2022Q4	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	208500	usd
CY2022Q2	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	229500	usd
CY2022Q4	us-gaap	Accounts Payable Trade Current AccountsPayableTradeCurrent	2207945	usd
CY2022Q2	us-gaap	Accounts Payable Trade Current AccountsPayableTradeCurrent	1414074	usd
CY2022Q4	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	304644	usd
CY2022Q2	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	323254	usd
CY2022Q4	us-gaap	Other Deferred Credits Current OtherDeferredCreditsCurrent	539487	usd
CY2022Q4	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	194773	usd
CY2021Q4	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	0	usd
	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	389547	usd
	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	0	usd
CY2022Q4	us-gaap	Long Term Debt Maturities Repayments Of Principal In Next Twelve Months LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths	1650000	usd
CY2022Q4	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Two LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo	5003051	usd
CY2022Q4	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Three LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree	4128051	usd
CY2022Q4	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Four LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour	375000	usd
CY2022Q4	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Five LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive	1125000	usd
CY2022Q4	us-gaap	Long Term Debt Maturities Repayments Of Principal After Year Five LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive	0	usd
CY2022Q4	us-gaap	Long Term Debt LongTermDebt	12281102	usd
CY2022	clsh	Debenture Offering Maximum DebentureOfferingMaximum	5500000	usd
CY2022Q2	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	1.65
CY2022	us-gaap	Proceeds From Notes Payable ProceedsFromNotesPayable	2500000	usd
CY2022	clsh	Class Of Warrant Or Rights Granted ClassOfWarrantOrRightsGranted	757576	shares
CY2022Q1	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	359900	usd
CY2022Q1	us-gaap	Lessor Direct Financing Lease Variable Lease Payment Terms And Conditions LessorDirectFinancingLeaseVariableLeasePaymentTermsAndConditions	forty-eight monthly installments of $10,173
CY2022Q4	us-gaap	Finance Lease Liability FinanceLeaseLiability	314500	usd
CY2022Q2	us-gaap	Finance Lease Liability FinanceLeaseLiability	348993	usd
CY2022Q4	us-gaap	Finance Lease Liability Current FinanceLeaseLiabilityCurrent	77697	usd
CY2022Q2	us-gaap	Finance Lease Liability Current FinanceLeaseLiabilityCurrent	71813	usd
CY2022Q4	us-gaap	Finance Lease Liability Noncurrent FinanceLeaseLiabilityNoncurrent	236803	usd
CY2022Q2	us-gaap	Finance Lease Liability Noncurrent FinanceLeaseLiabilityNoncurrent	277180	usd
CY2022Q4	us-gaap	Finance Lease Liability FinanceLeaseLiability	314500	usd
CY2022Q2	us-gaap	Finance Lease Liability FinanceLeaseLiability	348993	usd
CY2022Q4	us-gaap	Finance Lease Liability Payments Due Next Twelve Months FinanceLeaseLiabilityPaymentsDueNextTwelveMonths	77697	usd
CY2022Q4	us-gaap	Finance Lease Liability Payments Due Year Two FinanceLeaseLiabilityPaymentsDueYearTwo	90952	usd
CY2022Q4	us-gaap	Finance Lease Liability Payments Due Year Three FinanceLeaseLiabilityPaymentsDueYearThree	106468	usd
CY2022Q4	us-gaap	Finance Lease Liability Payments Due Year Four FinanceLeaseLiabilityPaymentsDueYearFour	39383	usd
CY2022Q4	us-gaap	Finance Lease Liability Payments Due Year Five FinanceLeaseLiabilityPaymentsDueYearFive	0	usd
CY2022Q4	us-gaap	Finance Lease Liability Payments Due After Year Five FinanceLeaseLiabilityPaymentsDueAfterYearFive	0	usd
CY2022Q4	us-gaap	Finance Lease Liability Payments Due FinanceLeaseLiabilityPaymentsDue	314500	usd
CY2022Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	187500000	shares
CY2022Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2022Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2022Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2022Q3	us-gaap	Stockholders Equity Reverse Stock Split StockholdersEquityReverseStockSplit	1-for-4
CY2022Q3	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	290070272	shares
CY2022Q3	us-gaap	Stock Issued During Period Shares Reverse Stock Splits StockIssuedDuringPeriodSharesReverseStockSplits	576	shares
CY2022Q3	us-gaap	Debt Conversion Converted Instrument Shares Issued1 DebtConversionConvertedInstrumentSharesIssued1	12051397	shares
CY2022Q3	clsh	Class Of Warrant Or Rights Granted ClassOfWarrantOrRightsGranted	6025700	shares
CY2022Q3	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	0.4
CY2022Q3	us-gaap	Debt Conversion Original Debt Amount1 DebtConversionOriginalDebtAmount1	3434647	usd
CY2022Q3	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	2111699	usd
CY2022Q1	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	2500000	usd
CY2022Q1	clsh	Class Of Warrant Or Rights Granted ClassOfWarrantOrRightsGranted	757576	shares
CY2022Q1	clsh	Warrant Description WarrantDescription	Each warrant allows the holder to purchase one share of the Company’s common stock at an exercise price of $1.65 per share for three years after its date of issuance
CY2022Q1	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	1.65
CY2022Q1	us-gaap	Warrants And Rights Outstanding Term WarrantsAndRightsOutstandingTerm	P3Y
CY2022Q3	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	18846721	usd
CY2022Q3	us-gaap	Debt Instrument Convertible Conversion Price1 DebtInstrumentConvertibleConversionPrice1	1.2
CY2022Q3	us-gaap	Debt Instrument Convertible Conversion Price1 DebtInstrumentConvertibleConversionPrice1	0.4
CY2022Q3	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Warrants Or Rights ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights	3400652	shares
CY2022Q3	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Warrants Or Rights ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights	6801298	shares
CY2022Q3	clsh	Warrant Description WarrantDescription	each warrants issuable pursuant to the conversion of such debentures is exercisable for one share of the Company’s common stock at a price of $0.40 per share
CY2018Q4	us-gaap	Debt Instrument Convertible Conversion Price1 DebtInstrumentConvertibleConversionPrice1	3.2
CY2021Q1	us-gaap	Debt Instrument Convertible Conversion Price1 DebtInstrumentConvertibleConversionPrice1	1.2
CY2018Q4	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Warrants Or Rights ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights	2102100	shares
CY2021Q1	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Warrants Or Rights ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights	5629094	shares
CY2021Q1	clsh	Warrant Description WarrantDescription	each warrant issuable pursuant to conversion of the Canaccord Debentures is exercisable for one share of the Company’s common stock at a price equal to $1.60 per share until March 31, 2024.
CY2021Q2	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	6229672	usd
CY2021Q4	us-gaap	Debt Instrument Convertible Conversion Price1 DebtInstrumentConvertibleConversionPrice1	3.2
CY2021Q2	us-gaap	Debt Instrument Convertible Conversion Price1 DebtInstrumentConvertibleConversionPrice1	1.2
CY2021Q4	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Warrants Or Rights ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights	973387	shares
CY2021Q2	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Warrants Or Rights ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights	2595697	shares
CY2021Q2	clsh	Warrant Description WarrantDescription	each warrant issuable pursuant to conversion of such debentures is exercisable for one share of the Company’s common stock at a price equal to 137.5% of the conversion price (presently $1.65 per share) until July 14, 2024
	dei	Entity Central Index Key EntityCentralIndexKey	0001522222
CY2022Q4	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	21962699	shares
	clsh	Warrants Outstanding Weighted Average Remaining Contractual Term WarrantsOutstandingWeightedAverageRemainingContractualTerm	P2Y8M8D
	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Outstanding ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsOutstanding	0.53
	clsh	Class Of Warrant Or Rights Exercisable ClassOfWarrantOrRightsExercisable	21962699	shares
	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Exercisable ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsExercisable	0.53
CY2021Q2	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	13499411	shares
CY2021Q2	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Outstanding ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsOutstanding	2.12
CY2022	clsh	Granted Number Of Shares GrantedNumberOfShares	874666	shares
CY2022	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Granted ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsGranted	1.65
CY2022	clsh	Class Of Warrant Or Rights Exercised ClassOfWarrantOrRightsExercised	0	shares
CY2022	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Exercised ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsExercised	0
CY2022	clsh	Class Of Warrant Or Rights Cancelled Expired ClassOfWarrantOrRightsCancelledExpired	-12644153	shares
CY2022	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Cancelled Expired ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsCancelledExpired	2.09
CY2022Q2	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	1729924	shares
CY2022	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Outstanding ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsOutstanding	1.98
	clsh	Granted Number Of Shares GrantedNumberOfShares	20232775	shares
	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Granted ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsGranted	0.4
	clsh	Class Of Warrant Or Rights Exercised ClassOfWarrantOrRightsExercised	0	shares
	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Exercised ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsExercised	0
	clsh	Class Of Warrant Or Rights Cancelled Expired ClassOfWarrantOrRightsCancelledExpired	0	shares
	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Cancelled Expired ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsCancelledExpired	0
CY2022Q4	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	21962699	shares
	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Outstanding ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsOutstanding	0.53
CY2018Q1	clsh	Class Of Warrant Or Rights Granted ClassOfWarrantOrRightsGranted	51310	shares
CY2018Q2	clsh	Warrants Issued Price Per Warrant WarrantsIssuedPricePerWarrant	1.8
CY2022Q3	us-gaap	Stock Issued During Period Shares Share Based Compensation StockIssuedDuringPeriodSharesShareBasedCompensation	50000	shares
	us-gaap	Related Party Transaction Amounts Of Transaction RelatedPartyTransactionAmountsOfTransaction	15000	usd
CY2022Q4	us-gaap	Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	-7596688	usd
CY2021Q4	us-gaap	Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	-208255	usd
CY2022Q4	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	516691	usd
CY2021Q4	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	140717	usd
CY2022Q4	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.068	pure
CY2021Q4	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.675	pure
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	-8409728	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	547684	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	1035776	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	469057	usd
	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.123	pure
	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.856	pure
CY2021Q4	us-gaap	Area Of Real Estate Property AreaOfRealEstateProperty	20	acre
CY2021Q4	us-gaap	Lessee Operating Lease Term Of Contract LesseeOperatingLeaseTermOfContract	P9Y
	us-gaap	Loss Contingency Accrual Provision LossContingencyAccrualProvision	10000	usd
CY2022Q3	us-gaap	Warrants And Rights Outstanding Term WarrantsAndRightsOutstandingTerm	P3Y
	dei	Amendment Flag AmendmentFlag	false

Files In Submission

Name	View Source	Status
0001185185-23-000024-index-headers.html	Edgar Link	pending
0001185185-23-000024-index.html	Edgar Link	pending
0001185185-23-000024.txt	Edgar Link	pending
0001185185-23-000024-xbrl.zip	Edgar Link	pending
cls20221130_10q.htm	Edgar Link	pending
clsh-20221130.xsd	Edgar Link	pending
ex_461469.htm	Edgar Link	pending
ex_461470.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
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clsh-20221130_cal.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
clsh-20221130_pre.xml	Edgar Link	unprocessable
clsh-20221130_lab.xml	Edgar Link	unprocessable
clsh-20221130_def.xml	Edgar Link	unprocessable
cls20221130_10q_htm.xml	Edgar Link	completed
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Show.js	Edgar Link	pending

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$CLSH
CLS Holdings USA, Inc. Stock $clsh

2023 Q1 Form 10-Q Financial Statement

#000118518523000024 Filed on January 12, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$CLSH CLS Holdings USA, Inc. Stock $clsh

2023 Q1 Form 10-Q Financial Statement

#000118518523000024 Filed on January 12, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$CLSH
CLS Holdings USA, Inc. Stock $clsh