$CLSH
CLS Holdings USA, Inc. Stock $clsh

$clsh Overview Financials Valuation SEC Filings Company Website

2023 Q2 Form 10-Q Financial Statement

#000118518523000318 Filed on April 10, 2023

Income Statement

Concept	2023 Q2	2023 Q1	2022 Q1
Revenue	$5.577M	$5.437M	$5.588M
YoY Change	-9.46%	-2.7%	22.98%
Cost Of Revenue	$4.837M	$2.419M	$2.701M
YoY Change	54.32%	-10.46%	8.53%
Gross Profit	$740.7K	$3.019M	$2.887M
YoY Change	-75.52%	4.56%	40.48%
Gross Profit Margin	13.28%	55.52%	51.66%
Selling, General & Admin	$1.539M	$2.861M	$3.493M
YoY Change	-48.3%	-18.09%	39.07%
% of Gross Profit	207.72%	94.77%	120.98%
Research & Development		$196.00	$1.800K
YoY Change		-89.11%
% of Gross Profit		0.01%	0.06%
Depreciation & Amortization	$236.0K	$210.2K	$178.9K
YoY Change	8.08%	17.49%	6.04%
% of Gross Profit	31.87%	6.96%	6.2%
Operating Expenses	$1.539M	$2.861M	$3.493M
YoY Change	-48.3%	-18.09%	39.07%
Operating Profit	-$797.8K	$157.8K	-$605.6K
YoY Change	-1698.9%	-126.05%	32.71%
Interest Expense	-$644.6K	$649.0K	-$589.7K
YoY Change	-23.78%	-210.05%	-22.18%
% of Operating Profit		411.31%
Other Income/Expense, Net		-$671.4K	-$67.45K
YoY Change		895.51%
Pretax Income	-$3.608M	-$513.7K	-$673.0K
YoY Change	1218.99%	-23.68%	-81.87%
Income Tax	$668.7K	$516.3K	$324.3K
% Of Pretax Income
Net Earnings	-$3.536M	-$899.5K	-$992.3K
YoY Change	146.73%	-9.35%	-73.27%
Net Earnings / Revenue	-63.4%	-16.54%	-17.76%
Basic Earnings Per Share		-$0.01	-$0.03
Diluted Earnings Per Share	-$0.05	-$0.01	-$7.743K
COMMON SHARES
Basic Shares Outstanding	72.52M shares	72.52M shares	32.04M shares
Diluted Shares Outstanding		72.52M shares	32.04M shares

Balance Sheet

Concept	2023 Q2	2023 Q1	2022 Q1
SHORT-TERM ASSETS
Cash & Short-Term Investments	$998.4K	$887.8K	$3.455M
YoY Change	-60.87%	-74.3%	54.78%
Cash & Equivalents	$998.4K	$887.8K	$3.455M
Short-Term Investments
Other Short-Term Assets	$148.0K	$183.7K	$191.2K
YoY Change	-49.99%	-3.9%	-51.35%
Inventory	$3.013M	$4.349M	$2.343M
Prepaid Expenses	$149.0K	$183.7K
Receivables	$431.2K	$718.4K	$842.7K
Other Receivables	$1.000K	$0.00	$77.50K
Total Short-Term Assets	$4.592M	$6.139M	$6.909M
YoY Change	-33.3%	-11.13%	78.42%
LONG-TERM ASSETS
Property, Plant & Equipment	$2.913M	$3.854M	$5.431M
YoY Change	-32.92%	-29.04%	16.3%
Goodwill	$557.9K	$557.9K
YoY Change	0.0%
Intangibles	$209.1K	$1.104M
YoY Change	-82.43%
Long-Term Investments	$0.00	$590.1K
YoY Change	-100.0%
Other Assets	$157.5K	$198.0K	$250.0K
YoY Change	-31.37%	-20.79%	49.27%
Total Long-Term Assets	$5.479M	$8.242M	$7.458M
YoY Change	-38.74%	10.52%	10.83%
TOTAL ASSETS
Total Short-Term Assets	$4.592M	$6.139M	$6.909M
Total Long-Term Assets	$5.479M	$8.242M	$7.458M
Total Assets	$10.07M	$14.38M	$14.37M
YoY Change	-36.37%	0.11%	35.52%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$1.794M	$2.393M	$883.9K
YoY Change	26.84%	170.76%	47.1%
Accrued Expenses	$1.944M	$1.506M	$1.628M
YoY Change	19.05%	-7.53%	73.14%
Deferred Revenue
YoY Change
Short-Term Debt	$471.4K	$949.9K	$280.0K
YoY Change	-53.47%	239.25%
Long-Term Debt Due	$5.380M	$5.334M	$19.45M
YoY Change	-72.44%	-72.57%	2.13%
Total Short-Term Liabilities	$16.34M	$16.27M	$25.52M
YoY Change	-41.87%	-36.27%	24.0%
LONG-TERM LIABILITIES
Long-Term Debt	$5.986M	$5.996M	$2.499M
YoY Change	101.51%	139.97%
Other Long-Term Liabilities	$1.544M	$1.643M	$1.970M
YoY Change	-18.46%	-16.61%	84.98%
Total Long-Term Liabilities	$7.531M	$7.640M	$4.469M
YoY Change	54.81%	70.94%	319.57%
TOTAL LIABILITIES
Total Short-Term Liabilities	$16.34M	$16.27M	$25.52M
Total Long-Term Liabilities	$7.531M	$7.640M	$4.469M
Total Liabilities	$23.87M	$23.91M	$29.99M
YoY Change	-27.61%	-20.27%	38.51%
SHAREHOLDERS EQUITY
Retained Earnings	-$108.9M	-$105.3M
YoY Change	14.51%
Common Stock	$7.255K	$7.253K
YoY Change	-43.42%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	-$12.66M	-$9.124M	-$15.62M
YoY Change
Total Liabilities & Shareholders Equity	$10.07M	$14.38M	$14.37M
YoY Change	-36.37%	0.11%	35.52%

Cashflow Statement

Concept	2023 Q2	2023 Q1	2022 Q1
OPERATING ACTIVITIES
Net Income	-$3.536M	-$899.5K	-$992.3K
YoY Change	146.73%	-9.35%	-73.27%
Depreciation, Depletion And Amortization	$236.0K	$210.2K	$178.9K
YoY Change	8.08%	17.49%	6.04%
Cash From Operating Activities	$788.7K	$802.7K	-$1.030M
YoY Change	-231.38%	-177.93%	44.33%
INVESTING ACTIVITIES
Capital Expenditures	$10.81K	$2.990K	-$20.86K
YoY Change	-101.15%	-114.33%	14.3%
Acquisitions
YoY Change
Other Investing Activities	-$7.000K	-$54.19K	$532.7K
YoY Change	-82.06%	-110.17%	236.45%
Cash From Investing Activities	-$17.81K	-$57.18K	$511.9K
YoY Change	-98.18%	-111.17%	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	-660.3K	-666.3K	2.439M
YoY Change	-197.74%	-127.32%
NET CHANGE
Cash From Operating Activities	788.7K	802.7K	-1.030M
Cash From Investing Activities	-17.81K	-57.18K	511.9K
Cash From Financing Activities	-660.3K	-666.3K	2.439M
Net Change In Cash	110.6K	79.22K	1.921M
YoY Change	-112.25%	-95.88%	-434.83%
FREE CASH FLOW
Cash From Operating Activities	$788.7K	$802.7K	-$1.030M
Capital Expenditures	$10.81K	$2.990K	-$20.86K
Free Cash Flow	$777.9K	$799.7K	-$1.009M
YoY Change	129.74%	-179.25%	45.11%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2022Q2	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	0	usd
	dei	Document Type DocumentType	10-Q
	dei	Document Quarterly Report DocumentQuarterlyReport	true
	dei	Document Period End Date DocumentPeriodEndDate	2023-02-28
	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	Security12b Title Security12bTitle	N/A
	dei	Trading Symbol TradingSymbol	N/A
	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
	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
CY2023Q2	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	72518142	shares
CY2023Q1	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	887812	usd
CY2022Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	2551859	usd
CY2023Q1	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	718382	usd
CY2022Q2	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	618227	usd
CY2023Q1	us-gaap	Inventory Net InventoryNet	4349463	usd
CY2022Q2	us-gaap	Inventory Net InventoryNet	3417602	usd
CY2023Q1	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent	183742	usd
CY2022Q2	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent	295869	usd
CY2023Q1	us-gaap	Assets Current AssetsCurrent	6139399	usd
CY2022Q2	us-gaap	Assets Current AssetsCurrent	6883557	usd
CY2023Q1	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2703369	usd
CY2022Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2073449	usd
CY2023Q1	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	3853979	usd
CY2022Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	4342434	usd
CY2023Q1	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	1938198	usd
CY2022Q2	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	2154517	usd
CY2023Q1	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	559502	usd
CY2022Q2	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	473308	usd
CY2023Q1	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	1104091	usd
CY2022Q2	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	1190285	usd
CY2023Q1	us-gaap	Goodwill Goodwill	557896	usd
CY2022Q2	us-gaap	Goodwill Goodwill	557896	usd
CY2023Q1	us-gaap	Other Long Term Investments OtherLongTermInvestments	590137	usd
CY2022Q2	us-gaap	Other Long Term Investments OtherLongTermInvestments	469575	usd
CY2023Q1	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	198000	usd
CY2022Q2	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	229500	usd
CY2023Q1	us-gaap	Assets Assets	14381700	usd
CY2022Q2	us-gaap	Assets Assets	15827764	usd
CY2023Q1	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	3057520	usd
CY2022Q2	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	2317898	usd
CY2023Q1	us-gaap	Interest Payable Current InterestPayableCurrent	478472	usd
CY2022Q2	us-gaap	Interest Payable Current InterestPayableCurrent	419206	usd
CY2023Q1	us-gaap	Loans Payable Current LoansPayableCurrent	949902	usd
CY2022Q2	us-gaap	Loans Payable Current LoansPayableCurrent	1013073	usd
CY2023Q1	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	362917	usd
CY2022Q2	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	309597	usd
CY2023Q1	us-gaap	Finance Lease Liability Current FinanceLeaseLiabilityCurrent	80818	usd
CY2022Q2	us-gaap	Finance Lease Liability Current FinanceLeaseLiabilityCurrent	71813	usd
CY2023Q1	us-gaap	Accrued Income Taxes Current AccruedIncomeTaxesCurrent	6083810	usd
CY2022Q2	us-gaap	Accrued Income Taxes Current AccruedIncomeTaxesCurrent	4531782	usd
CY2023Q1	us-gaap	Notes Payable Current NotesPayableCurrent	1250000	usd
CY2022Q2	us-gaap	Notes Payable Current NotesPayableCurrent	0	usd
CY2023Q1	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent	4003052	usd
CY2022Q2	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent	19448821	usd
CY2023Q1	us-gaap	Liabilities Current LiabilitiesCurrent	16266491	usd
CY2022Q2	us-gaap	Liabilities Current LiabilitiesCurrent	28112190	usd
CY2023Q1	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	1643224	usd
CY2022Q2	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	1893810	usd
CY2023Q1	us-gaap	Finance Lease Liability Noncurrent FinanceLeaseLiabilityNoncurrent	215389	usd
CY2022Q2	us-gaap	Finance Lease Liability Noncurrent FinanceLeaseLiabilityNoncurrent	277180	usd
CY2023Q1	us-gaap	Debt Instrument Unamortized Discount Noncurrent DebtInstrumentUnamortizedDiscountNoncurrent	1097113	usd
CY2022Q2	us-gaap	Debt Instrument Unamortized Discount Noncurrent DebtInstrumentUnamortizedDiscountNoncurrent	1681434	usd
CY2023Q1	us-gaap	Long Term Notes Payable LongTermNotesPayable	2027887	usd
CY2022Q2	us-gaap	Long Term Notes Payable LongTermNotesPayable	2693566	usd
CY2023Q1	us-gaap	Convertible Long Term Notes Payable ConvertibleLongTermNotesPayable	3753050	usd
CY2022Q2	us-gaap	Convertible Long Term Notes Payable ConvertibleLongTermNotesPayable	0	usd
CY2023Q1	us-gaap	Liabilities Liabilities	23906041	usd
CY2022Q2	us-gaap	Liabilities Liabilities	32976746	usd
CY2023Q1	us-gaap	Commitments And Contingencies CommitmentsAndContingencies	0	usd
CY2022Q2	us-gaap	Commitments And Contingencies CommitmentsAndContingencies	0	usd
CY2023Q1	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
CY2023Q1	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2022Q2	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2023Q1	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2022Q2	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2023Q1	us-gaap	Preferred Stock Value PreferredStockValue	0	usd
CY2022Q2	us-gaap	Preferred Stock Value PreferredStockValue	0	usd
CY2023Q1	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
CY2023Q1	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	187500000	shares
CY2022Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	187500000	shares
CY2023Q1	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	72518142	shares
CY2023Q1	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
CY2023Q1	us-gaap	Common Stock Value CommonStockValue	7253	usd
CY2022Q2	us-gaap	Common Stock Value CommonStockValue	3206	usd
CY2023Q1	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	96142740	usd
CY2022Q2	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	77954748	usd
CY2023Q1	clsh	Stock Payable StockPayable	70092	usd
CY2022Q2	clsh	Stock Payable StockPayable	70092	usd
CY2023Q1	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-105343764	usd
CY2022Q2	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-95079817	usd
CY2023Q1	us-gaap	Stockholders Equity StockholdersEquity	-9123679	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	-17051771	usd
CY2023Q1	us-gaap	Minority Interest MinorityInterest	-400662	usd
CY2022Q2	us-gaap	Minority Interest MinorityInterest	-97211	usd
CY2023Q1	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-9524341	usd
CY2022Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-17148982	usd
CY2023Q1	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	14381700	usd
CY2022Q2	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	15827764	usd
CY2023Q1	us-gaap	Revenues Revenues	5437302	usd
CY2022Q1	us-gaap	Revenues Revenues	5588266	usd
	us-gaap	Revenues Revenues	17556406	usd
	us-gaap	Revenues Revenues	16502978	usd
CY2023Q1	us-gaap	Cost Of Revenue CostOfRevenue	2418609	usd
CY2022Q1	us-gaap	Cost Of Revenue CostOfRevenue	2701160	usd
	us-gaap	Cost Of Revenue CostOfRevenue	8493072	usd
	us-gaap	Cost Of Revenue CostOfRevenue	7989817	usd
CY2023Q1	us-gaap	Gross Profit GrossProfit	3018693	usd
CY2022Q1	us-gaap	Gross Profit GrossProfit	2887106	usd
	us-gaap	Gross Profit GrossProfit	9063334	usd
	us-gaap	Gross Profit GrossProfit	8513161	usd
CY2023Q1	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	2860914	usd
CY2022Q1	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	3492691	usd
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	9568775	usd
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	9440918	usd
CY2023Q1	us-gaap	Operating Expenses OperatingExpenses	2860914	usd
CY2022Q1	us-gaap	Operating Expenses OperatingExpenses	3492691	usd
	us-gaap	Operating Expenses OperatingExpenses	9568775	usd
	us-gaap	Operating Expenses OperatingExpenses	9440918	usd
CY2023Q1	us-gaap	Operating Income Loss OperatingIncomeLoss	157779	usd
CY2022Q1	us-gaap	Operating Income Loss OperatingIncomeLoss	-605585	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-505441	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-927757	usd
CY2023Q1	us-gaap	Interest Expense InterestExpense	648957	usd
CY2022Q1	us-gaap	Interest Expense InterestExpense	589692	usd
	us-gaap	Interest Expense InterestExpense	2024532	usd
	us-gaap	Interest Expense InterestExpense	1416164	usd
CY2023Q1	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	0	usd
CY2022Q1	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
CY2023Q1	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-22476	usd
CY2022Q1	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	0	usd
	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-176587	usd
	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	0	usd
CY2023Q1	us-gaap	Gains Losses On Restructuring Of Debt GainsLossesOnRestructuringOfDebt	0	usd
CY2022Q1	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
CY2023Q1	us-gaap	Gain Loss Related To Litigation Settlement GainLossRelatedToLitigationSettlement	0	usd
CY2022Q1	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	2218574	usd
CY2023Q1	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-671433	usd
CY2022Q1	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-67446	usd
	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-8509929	usd
	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	802410	usd
CY2023Q1	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-513654	usd
CY2022Q1	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-673031	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-9015370	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-125347	usd
CY2023Q1	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	516252	usd
CY2022Q1	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	324265	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	1552028	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	793322	usd
CY2023Q1	us-gaap	Profit Loss ProfitLoss	-1029906	usd
CY2022Q1	us-gaap	Profit Loss ProfitLoss	-997296	usd
	us-gaap	Profit Loss ProfitLoss	-10567398	usd
	us-gaap	Profit Loss ProfitLoss	-918669	usd
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CY2022Q1	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-5028	usd
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	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	56657781	shares
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	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	56657781	shares
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	us-gaap	Stock Issued During Period Value Conversion Of Convertible Securities StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	281000	usd
	us-gaap	Stock Issued During Period Value Share Based Compensation StockIssuedDuringPeriodValueShareBasedCompensation	8780	usd
	us-gaap	Adjustments To Additional Paid In Capital Warrant Issued AdjustmentsToAdditionalPaidInCapitalWarrantIssued	98448	usd
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	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	-10567398	usd
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	us-gaap	Profit Loss ProfitLoss	-10567398	usd
	us-gaap	Profit Loss ProfitLoss	-918669	usd
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	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	0	usd
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	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	132735	usd
	us-gaap	Gain Loss Related To Litigation Settlement GainLossRelatedToLitigationSettlement	348165	usd
	us-gaap	Gain Loss Related To Litigation Settlement GainLossRelatedToLitigationSettlement	2218574	usd
	clsh	Fair Value Of Shares Vested By Officers FairValueOfSharesVestedByOfficers	0	usd
	clsh	Fair Value Of Shares Vested By Officers FairValueOfSharesVestedByOfficers	8780	usd
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	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	535361	usd
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	-4437	usd
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	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	95718	usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	160067	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-143627	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	6385	usd
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	931861	usd
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	1114556	usd
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	us-gaap	Increase Decrease In Interest Payable Net IncreaseDecreaseInInterestPayableNet	327169	usd
	us-gaap	Increase Decrease In Interest Payable Net IncreaseDecreaseInInterestPayableNet	95050	usd
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	us-gaap	Proceeds From Collection Of Notes Receivable ProceedsFromCollectionOfNotesReceivable	2218574	usd
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	us-gaap	Proceeds From Loans ProceedsFromLoans	808800	usd
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	us-gaap	Proceeds From Notes Payable ProceedsFromNotesPayable	2500000	usd
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	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable	365991	usd
	us-gaap	Repayments Of Convertible Debt RepaymentsOfConvertibleDebt	350000	usd
	us-gaap	Repayments Of Convertible Debt RepaymentsOfConvertibleDebt	0	usd
	us-gaap	Finance Lease Principal Payments FinanceLeasePrincipalPayments	52786	usd
	us-gaap	Finance Lease Principal Payments FinanceLeasePrincipalPayments	0	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-555015	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	2376470	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	-1664047	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	1789321	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
CY2023Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	887812	usd
CY2022Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	3454584	usd
	us-gaap	Interest Paid Capitalized InterestPaidCapitalized	1188397	usd
	us-gaap	Interest Paid Capitalized InterestPaidCapitalized	1221173	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	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
	clsh	Original Issue Discount On Notes Payable OriginalIssueDiscountOnNotesPayable	0	usd
	clsh	Original Issue Discount On Notes Payable OriginalIssueDiscountOnNotesPayable	1875000	usd
	us-gaap	Adjustments To Additional Paid In Capital Warrant Issued AdjustmentsToAdditionalPaidInCapitalWarrantIssued	0	usd
	us-gaap	Adjustments To Additional Paid In Capital Warrant Issued AdjustmentsToAdditionalPaidInCapitalWarrantIssued	98448	usd
	us-gaap	Interest Paid InterestPaid	3283	usd
	us-gaap	Interest Paid InterestPaid	0	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 nine months ended February 28, 2023, the Company received $348,165 under the IGH Settlement Note, which included $333,333 in principal and $14,832 in accrued interest. As of February 28, 2023, 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; the first sale of product produced by the Quinn River Joint Venture occurred on September 22, 2022. 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. At February 28, 2023, Kealii Okamalu has contributed approximately $2.95 million to 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 $887,812 and $2,551,859 as of February 28, 2023 and May 31, 2022, respectively. The reduction in cash and cash equivalents is largely a function of the financial demands of the Tribal Joint Venture during this nine month period.</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 ($4,437) and $2,329 of bad debt expense (recoveries) during the three months ended February 28, 2023 and 2022, respectively. The Company had ($4,437) and $2,329 of bad debt (recoveries) expense during the nine months ended February 28, 2023 and 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">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 tinctures 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:56.5%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:0.7%;"> <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:0.7%;"> <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:0.7%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr> <td style="vertical-align:bottom;width:56.5%;"> <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:0.7%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:0.7%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:20.7%;"> <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:0.7%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr> <td style="vertical-align:bottom;width:56.5%;"> <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:0.7%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:0.7%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:20.7%;"> <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:0.7%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr> <td style="vertical-align:bottom;width:56.5%;"> <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:0.7%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:0.7%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:20.7%;"> <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:0.7%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr> <td style="vertical-align:bottom;width:56.5%;"> <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:0.7%;"> <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:0.7%;"> <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:0.7%;"> <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 February 28, 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 February 28, 2023 and 2022, the Company reported a non-controlling interest in the amount of $130,391 and $5,028, respectively, representing 50% of the (income) loss incurred by its partially owned subsidiary, Kealii Okamalu. During the nine months ended February 28, 2023 and 2022, the Company reported a non-controlling interest in the amount of $303,451 and $8,528, 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 $119,327 and $299,154 for the three months ended February 28, 2023 and 2022, respectively. Total recognized advertising and marketing expenses were $517,452 and $1,087,692 for the nine months ended February 28, 2023 and 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;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 $196 and $1,800 for the three months ended February 28, 2023 and 2022, respectively. The Company incurred research and development costs of $879 and $12,308 for the nine months ended February 28, 2023 and 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">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;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-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"> <tr> <td style="vertical-align:middle;width:1.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.9%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td> <td style="vertical-align:middle;width:44%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Premium organic medical cannabis sold wholesale to licensed retailers</p> </td> </tr> <tr> <td style="vertical-align:middle;width:1.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.9%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:44%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr> <td style="vertical-align:middle;width:1.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.9%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td> <td style="vertical-align:middle;width:44%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Recreational marijuana cannabis products sold wholesale to licensed distributors and retailers</p> </td> </tr> <tr> <td style="vertical-align:middle;width:1.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.9%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:44%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr> <td style="vertical-align:middle;width:1.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.9%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td> <td style="vertical-align:middle;width:44%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Extraction products such as oils and waxes derived from in-house cannabis production</p> </td> </tr> <tr> <td style="vertical-align:middle;width:1.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.9%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:44%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr> <td style="vertical-align:middle;width:1.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.9%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td> <td style="vertical-align:middle;width:44%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Processing and extraction services for licensed medical cannabis cultivators in Nevada</p> </td> </tr> <tr> <td style="vertical-align:middle;width:1.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.9%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:44%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr> <td style="vertical-align:middle;width:1.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.9%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td> <td style="vertical-align:middle;width:44%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">High quality cannabis strains in the form of vegetative cuttings for sale to licensed medical cannabis cultivators in Nevada</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;">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 nine months ended February 28, 2023 and 2022:</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-2020" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-2021" 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-2022" 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="2" id="new_id-2024" 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-2025" 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-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;"> <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-2028" style="font-family: "Times New Roman"; font-size: 10pt;"> </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;"> <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-2031" 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-2032" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-2033" 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>February 28, 2023</b></p> </td> <td id="new_id-2034" style="font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px;"> </td> <td id="new_id-2035" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-2036" 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>February 28, 2022</b></p> </td> <td id="new_id-2037" 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-2038" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2039" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2040" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">3,592,261</td> <td id="new_id-2041" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-2042" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2043" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2044" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">3,333,229</td> <td id="new_id-2045" 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-2046" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2047" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-2048" 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);">1,908,014</td> <td id="new_id-2049" 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-2050" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2051" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-2052" 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);">2,255,037</td> <td id="new_id-2053" 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-2054" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2055" 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-2056" 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);">5,437,302</td> <td id="new_id-2057" 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-2058" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2059" 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-2060" 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);">5,588,266</td> <td id="new_id-2061" 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-2062" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-2063" 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 Nine</b></p> </td> <td id="new_id-2064" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2065" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-2066" 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 Nine</b></p> </td> <td id="new_id-2067" 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-2068" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-2069" 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-2070" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2071" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-2072" 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-2073" 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-2074" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-2075" 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>February 28, 2023</b></p> </td> <td id="new_id-2076" style="font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px;"> </td> <td id="new_id-2077" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-2078" 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>February 28, 2022</b></p> </td> <td id="new_id-2079" 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-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;"> </td> <td id="new_id-2082" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">11,210,622</td> <td id="new_id-2083" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </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;"> </td> <td id="new_id-2086" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">10,670,203</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> <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-2088" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2089" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-2090" 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);">6,345,784</td> <td id="new_id-2091" 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-2092" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2093" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-2094" 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);">5,832,775</td> <td id="new_id-2095" 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-2096" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2097" 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-2098" 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);">17,556,406</td> <td id="new_id-2099" 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-2100" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-2101" 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-2102" 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);">16,502,978</td> <td id="new_id-2103" 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 February 28, 2023 and 2022, the Company had the following potentially dilutive instruments outstanding: at February 28, 2023, a total of 42,679,702 shares (21,962,699 issuable upon the exercise of warrants, 256,550 issuable upon the exercise of unit warrants, 20,430,453 issuable upon the conversion of convertible notes payable and accrued interest, and 30,000 in stock to be issued); and at February 28, 2022, a total of 19,062,846 shares (1,836,574 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 42,500 in stock to be issued).</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;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 nine months ended February 28, 2023. For the three and nine months ended February 28, 2023, 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>
CY2022Q2	us-gaap	Inventory Finished Goods InventoryFinishedGoods	3120039	usd
CY2023Q1	us-gaap	Inventory Net InventoryNet	4349463	usd
CY2022Q2	us-gaap	Inventory Net InventoryNet	3417602	usd
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
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
	us-gaap	Payments To Acquire Interest In Joint Venture PaymentsToAcquireInterestInJointVenture	2950000	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>
CY2023Q1	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	887812	usd
CY2022Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	2551859	usd
CY2023Q1	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	-4437	usd
CY2022Q1	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	2329	usd
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	-4437	usd
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	2329	usd
CY2022Q3	us-gaap	Debt Conversion Original Debt Amount1 DebtConversionOriginalDebtAmount1	3434647	usd
CY2023Q1	us-gaap	Goodwill Goodwill	557896	usd
CY2023Q1	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-130391	usd
CY2022Q1	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-5028	usd
	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-303451	usd
	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-8528	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>
CY2023Q1	us-gaap	Advertising Expense AdvertisingExpense	119327	usd
CY2022Q1	us-gaap	Advertising Expense AdvertisingExpense	299154	usd
	us-gaap	Advertising Expense AdvertisingExpense	517452	usd
	us-gaap	Advertising Expense AdvertisingExpense	1087692	usd
CY2023Q1	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	196	usd
CY2022Q1	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	1800	usd
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	879	usd
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	12308	usd
CY2023Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Next Twelve Months FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths	114896	usd
CY2023Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Two FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo	114896	usd
CY2023Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Three FiniteLivedIntangibleAssetsAmortizationExpenseYearThree	114896	usd
CY2023Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Four FiniteLivedIntangibleAssetsAmortizationExpenseYearFour	114896	usd
CY2023Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Five FiniteLivedIntangibleAssetsAmortizationExpenseYearFive	112321	usd
CY2023Q1	us-gaap	Revenues Revenues	5437302	usd
CY2022Q1	us-gaap	Revenues Revenues	5588266	usd
	us-gaap	Revenues Revenues	17556406	usd
	us-gaap	Revenues Revenues	16502978	usd
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	42679702	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	19062846	shares
CY2023Q1	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-105343764	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
	clsh	Inventory Transferred InventoryTransferred	952125	usd
CY2023Q1	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	718382	usd
CY2022Q2	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	618227	usd
CY2023Q1	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	-4437	usd
CY2022Q1	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	2329	usd
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	-4437	usd
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	2329	usd
CY2023Q1	us-gaap	Inventory Raw Materials InventoryRawMaterials	487489	usd
CY2022Q2	us-gaap	Inventory Raw Materials InventoryRawMaterials	297563	usd
CY2023Q1	us-gaap	Inventory Finished Goods InventoryFinishedGoods	3861974	usd
CY2023Q1	us-gaap	Deposits Assets Current DepositsAssetsCurrent	0	usd
CY2022Q2	us-gaap	Deposits Assets Current DepositsAssetsCurrent	2016	usd
CY2023Q1	us-gaap	Prepaid Expense Current And Noncurrent PrepaidExpenseCurrentAndNoncurrent	183742	usd
CY2022Q2	us-gaap	Prepaid Expense Current And Noncurrent PrepaidExpenseCurrentAndNoncurrent	293853	usd
CY2023Q1	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	183742	usd
CY2022Q2	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	295869	usd
CY2023Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense After Year Five FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive	532186	usd
CY2023Q1	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	1104091	usd
CY2022Q3	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	2111699	usd
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
CY2023Q1	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2703369	usd
CY2022Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2073449	usd
CY2023Q1	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	3853979	usd
CY2022Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	4342434	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	141465	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	165875	usd
CY2023Q1	us-gaap	Depreciation Depreciation	210187	usd
CY2022Q1	us-gaap	Depreciation Depreciation	150883	usd
	us-gaap	Depreciation Depreciation	629920	usd
	us-gaap	Depreciation Depreciation	449189	usd
CY2023Q1	us-gaap	Operating Lease Expense OperatingLeaseExpense	82858	usd
CY2022Q1	us-gaap	Operating Lease Expense OperatingLeaseExpense	73874	usd
	us-gaap	Operating Lease Expense OperatingLeaseExpense	244021	usd
	us-gaap	Operating Lease Expense OperatingLeaseExpense	323218	usd
CY2023Q1	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	88997	usd
CY2022Q1	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	82479	usd
	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	216319	usd
	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	240736	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
CY2023Q1	us-gaap	Property Subject To Or Available For Operating Lease Accumulated Depreciation PropertySubjectToOrAvailableForOperatingLeaseAccumulatedDepreciation	2221423	usd
CY2023Q1	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	1938198	usd
CY2023Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Four LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour	375000	usd
CY2023Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Five LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive	1125000	usd
CY2023Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal After Year Five LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive	0	usd
CY2023Q1	us-gaap	Long Term Debt LongTermDebt	12131102	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
CY2019Q2	us-gaap	Operating Lease Liability OperatingLeaseLiability	4116221	usd
	us-gaap	Increase Decrease In Other Operating Liabilities IncreaseDecreaseInOtherOperatingLiabilities	-2110080	usd
CY2023Q1	us-gaap	Operating Lease Liability OperatingLeaseLiability	2006141	usd
CY2023Q1	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	1938198	usd
CY2023Q1	us-gaap	Operating Lease Liability OperatingLeaseLiability	2006141	usd
CY2023Q1	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	362917	usd
CY2023Q1	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	1643224	usd
CY2023Q1	us-gaap	Lessee Operating Lease Liability Payments Due Next Twelve Months LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	524554	usd
CY2023Q1	us-gaap	Lessee Operating Lease Liability Payments Due Year Two LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	523265	usd
CY2023Q1	us-gaap	Lessee Operating Lease Liability Payments Due Year Three LesseeOperatingLeaseLiabilityPaymentsDueYearThree	526358	usd
CY2023Q1	us-gaap	Lessee Operating Lease Liability Payments Due Year Four LesseeOperatingLeaseLiabilityPaymentsDueYearFour	226296	usd
CY2023Q1	us-gaap	Lessee Operating Lease Liability Payments Due Year Five LesseeOperatingLeaseLiabilityPaymentsDueYearFive	230641	usd
CY2023Q1	us-gaap	Lessee Operating Lease Liability Payments Due After Year Five LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive	568775	usd
CY2023Q1	us-gaap	Lessee Operating Lease Liability Payments Due LesseeOperatingLeaseLiabilityPaymentsDue	2599889	usd
CY2023Q1	us-gaap	Lessee Operating Lease Liability Undiscounted Excess Amount LesseeOperatingLeaseLiabilityUndiscountedExcessAmount	593748	usd
CY2023Q1	us-gaap	Operating Lease Liability OperatingLeaseLiability	2006141	usd
CY2023Q1	clsh	Intangible Assets Gross Including Goodwill IntangibleAssetsGrossIncludingGoodwill	1663593	usd
CY2023Q1	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	559502	usd
CY2023Q1	us-gaap	Intangible Assets Net Including Goodwill IntangibleAssetsNetIncludingGoodwill	1104091	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
CY2023Q1	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	28734	usd
CY2022Q1	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	28023	usd
	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	86194	usd
	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	86172	usd
CY2022	us-gaap	Proceeds From Notes Payable ProceedsFromNotesPayable	2500000	usd
CY2022	clsh	Class Of Warrant Or Rights Granted ClassOfWarrantOrRightsGranted	757576	shares
CY2023Q1	us-gaap	Goodwill Goodwill	557896	usd
CY2022Q2	us-gaap	Goodwill Goodwill	557896	usd
CY2023Q1	us-gaap	Security Deposit SecurityDeposit	198000	usd
CY2022Q2	us-gaap	Security Deposit SecurityDeposit	229500	usd
CY2023Q1	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	198000	usd
CY2022Q2	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	229500	usd
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
CY2022Q1	us-gaap	Stock Issued During Period Shares Share Based Compensation Gross StockIssuedDuringPeriodSharesShareBasedCompensationGross	25000	shares
CY2022Q1	us-gaap	Stock Issued During Period Value Share Based Compensation Gross StockIssuedDuringPeriodValueShareBasedCompensationGross	8780	usd
CY2023Q1	us-gaap	Accounts Payable Trade Current AccountsPayableTradeCurrent	2145357	usd
CY2022Q2	us-gaap	Accounts Payable Trade Current AccountsPayableTradeCurrent	1414074	usd
CY2023Q1	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	272250	usd
CY2022Q2	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	323254	usd
CY2023Q1	us-gaap	Other Deferred Credits Current OtherDeferredCreditsCurrent	391882	usd
CY2022Q2	us-gaap	Other Deferred Credits Current OtherDeferredCreditsCurrent	580570	usd
CY2023Q1	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	248031	usd
CY2023Q1	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	3057520	usd
CY2022Q2	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	2317898	usd
CY2023Q1	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	194774	usd
CY2022Q1	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	0	usd
	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	584321	usd
	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	132735	usd
CY2023Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal In Next Twelve Months LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths	5253051	usd
CY2023Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Two LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo	5003051	usd
CY2023Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Three LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree	375000	usd
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
CY2023Q1	us-gaap	Debt Instrument Interest Rate Stated Percentage DebtInstrumentInterestRateStatedPercentage	0.1589	pure
CY2023Q1	us-gaap	Finance Lease Principal Payments FinanceLeasePrincipalPayments	18292	usd
CY2023Q1	us-gaap	Finance Lease Interest Expense FinanceLeaseInterestExpense	12227	usd
	us-gaap	Finance Lease Principal Payments FinanceLeasePrincipalPayments	52786	usd
	us-gaap	Finance Lease Interest Expense FinanceLeaseInterestExpense	38771	usd
CY2023Q1	us-gaap	Finance Lease Liability FinanceLeaseLiability	296207	usd
CY2022Q2	us-gaap	Finance Lease Liability FinanceLeaseLiability	348993	usd
CY2023Q1	us-gaap	Finance Lease Liability Current FinanceLeaseLiabilityCurrent	80818	usd
CY2022Q2	us-gaap	Finance Lease Liability Current FinanceLeaseLiabilityCurrent	71813	usd
CY2023Q1	us-gaap	Finance Lease Liability Noncurrent FinanceLeaseLiabilityNoncurrent	215389	usd
CY2022Q2	us-gaap	Finance Lease Liability Noncurrent FinanceLeaseLiabilityNoncurrent	277180	usd
CY2023Q1	us-gaap	Finance Lease Liability FinanceLeaseLiability	296207	usd
CY2022Q2	us-gaap	Finance Lease Liability FinanceLeaseLiability	348993	usd
CY2023Q1	us-gaap	Finance Lease Liability Payments Due Next Twelve Months FinanceLeaseLiabilityPaymentsDueNextTwelveMonths	80818	usd
CY2023Q1	us-gaap	Finance Lease Liability Payments Due Year Two FinanceLeaseLiabilityPaymentsDueYearTwo	94605	usd
CY2023Q1	us-gaap	Finance Lease Liability Payments Due Year Three FinanceLeaseLiabilityPaymentsDueYearThree	110744	usd
CY2023Q1	us-gaap	Finance Lease Liability Payments Due Year Four FinanceLeaseLiabilityPaymentsDueYearFour	10040	usd
CY2023Q1	us-gaap	Finance Lease Liability Payments Due Year Five FinanceLeaseLiabilityPaymentsDueYearFive	0	usd
CY2023Q1	us-gaap	Finance Lease Liability Payments Due After Year Five FinanceLeaseLiabilityPaymentsDueAfterYearFive	0	usd
CY2023Q1	us-gaap	Finance Lease Liability Payments Due FinanceLeaseLiabilityPaymentsDue	296207	usd
CY2023Q1	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	187500000	shares
CY2023Q1	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2023Q1	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2023Q1	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
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
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
CY2023Q1	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	21962699	shares
	clsh	Warrants Outstanding Weighted Average Remaining Contractual Term WarrantsOutstandingWeightedAverageRemainingContractualTerm	P2Y5M8D
	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
CY2023Q1	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
CY2023Q1	us-gaap	Related Party Transaction Amounts Of Transaction RelatedPartyTransactionAmountsOfTransaction	15000	usd
	us-gaap	Related Party Transaction Amounts Of Transaction RelatedPartyTransactionAmountsOfTransaction	30000	usd
CY2023Q1	us-gaap	Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	-513654	usd
CY2022Q1	us-gaap	Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	-673031	usd
CY2023Q1	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	516252	usd
CY2022Q1	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	324265	usd
CY2023Q1	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	1.005	pure
CY2022Q1	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.482	pure
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	-9015370	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	-125347	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	1552028	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	793322	usd
	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.172	pure
	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	6.321	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
CY2023Q1	clsh	Employment Agreement Bonus Terms EmploymentAgreementBonusTerms	performance bonus equal to 2% of the Company’s annual EBITDA up to a maximum annual cash compensation of $1 million including Base Salary
	dei	Amendment Flag AmendmentFlag	false
	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--05-31
	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q3
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
	dei	Entity Central Index Key EntityCentralIndexKey	0001522222

Files In Submission

Name	View Source	Status
0001185185-23-000318-index-headers.html	Edgar Link	pending
0001185185-23-000318-index.html	Edgar Link	pending
0001185185-23-000318.txt	Edgar Link	pending
0001185185-23-000318-xbrl.zip	Edgar Link	pending
cls20230228_10q.htm	Edgar Link	pending
clsh-20230228.xsd	Edgar Link	pending
ex_497972.htm	Edgar Link	pending
ex_497973.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
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clsh-20230228_cal.xml	Edgar Link	unprocessable
clsh-20230228_pre.xml	Edgar Link	unprocessable
clsh-20230228_lab.xml	Edgar Link	unprocessable
clsh-20230228_def.xml	Edgar Link	unprocessable
cls20230228_10q_htm.xml	Edgar Link	completed
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report.css	Edgar Link	pending
Show.js	Edgar Link	pending
FilingSummary.xml	Edgar Link	unprocessable

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$CLSH
CLS Holdings USA, Inc. Stock $clsh

2023 Q2 Form 10-Q Financial Statement

#000118518523000318 Filed on April 10, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$CLSH CLS Holdings USA, Inc. Stock $clsh

2023 Q2 Form 10-Q Financial Statement

#000118518523000318 Filed on April 10, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$CLSH
CLS Holdings USA, Inc. Stock $clsh