$CLSH
CLS Holdings USA, Inc. Stock $clsh

$clsh Overview Financials Valuation SEC Filings Company Website

2023 Q4 Form 10-Q Financial Statement

#000118518523001060 Filed on October 12, 2023

Income Statement

Concept	2023 Q4	2023 Q3	2022 Q3
Revenue	$5.197M	$5.115M	$6.045M
YoY Change	-14.44%	-15.39%	9.89%
Cost Of Revenue	$3.026M	$2.841M	$3.003M
YoY Change	-1.5%	-5.4%	15.29%
Gross Profit	$2.172M	$2.274M	$3.042M
YoY Change	-27.67%	-25.25%	5.04%
Gross Profit Margin	41.78%	44.46%	50.33%
Selling, General & Admin	$2.607M	$2.730M	$3.202M
YoY Change	-25.63%	-14.75%	10.58%
% of Gross Profit	120.04%	120.05%	105.26%
Research & Development	$431.00	$1.465K	$0.00
YoY Change	-36.9%		-100.0%
% of Gross Profit	0.02%	0.06%	0.0%
Depreciation & Amortization	$158.5K	$166.5K	$236.9K
YoY Change	-25.08%	-29.74%	33.63%
% of Gross Profit	7.3%	7.32%	7.79%
Operating Expenses	$2.607M	$2.730M	$3.202M
YoY Change	-25.63%	-14.75%	10.58%
Operating Profit	-$435.3K	-$456.0K	-$160.1K
YoY Change	-13.48%	184.8%	-35678.89%
Interest Expense	$410.8K	$457.5K	$766.7K
YoY Change	-32.53%	-40.33%	-283.16%
% of Operating Profit
Other Income/Expense, Net	-$410.8K	$471.8K	-$652.9K
YoY Change	-94.28%	-172.25%	-186.43%
Pretax Income	-$846.1K	$15.79K	-$813.0K
YoY Change	-88.99%	-101.94%	-207.55%
Income Tax	$456.0K	$477.5K	$519.1K
% Of Pretax Income		3024.03%
Net Earnings	-$1.302M	-$463.8K	-$1.148M
YoY Change	-84.15%	-59.61%	-368.59%
Net Earnings / Revenue	-25.06%	-9.07%	-19.0%
Basic Earnings Per Share	-$0.02	-$0.01	-$0.04
Diluted Earnings Per Share	-$0.02	-$0.01	-$0.04
COMMON SHARES
Basic Shares Outstanding	72.54M shares	72.54M shares	128.2M shares
Diluted Shares Outstanding	72.54M shares	72.54M shares	32.05M shares

Balance Sheet

Concept	2023 Q4	2023 Q3	2022 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments	$1.760M	$1.035M	$592.0K
YoY Change	117.62%	74.77%	-69.81%
Cash & Equivalents	$1.760M	$1.035M	$592.0K
Short-Term Investments
Other Short-Term Assets	$70.19K	$125.2K	$418.5K
YoY Change	-75.56%	-70.09%	61.22%
Inventory	$2.642M	$3.051M	$4.216M
Prepaid Expenses	$70.19K	$125.1K	$418.4K
Receivables	$933.0K	$758.0K	$739.2K
Other Receivables	$0.00	$0.00	$0.00
Total Short-Term Assets	$5.405M	$4.969M	$5.966M
YoY Change	-22.53%	-16.71%	33.23%
LONG-TERM ASSETS
Property, Plant & Equipment	$2.640M	$2.775M	$4.222M
YoY Change	-34.99%	-34.28%	-24.61%
Goodwill	$557.9K	$557.9K	$557.9K
YoY Change	0.0%	0.0%
Intangibles	$193.6K	$201.3K	$1.162M
YoY Change	-82.91%	-82.67%
Long-Term Investments			$1.040M
YoY Change
Other Assets	$215.7K	$215.7K	$219.0K
YoY Change	3.44%	-1.52%	30.78%
Total Long-Term Assets	$5.287M	$5.302M	$9.316M
YoY Change	-38.13%	-43.09%	22.55%
TOTAL ASSETS
Total Short-Term Assets	$5.405M	$4.969M	$5.966M
Total Long-Term Assets	$5.287M	$5.302M	$9.316M
Total Assets	$10.69M	$10.27M	$15.28M
YoY Change	-31.12%	-32.79%	26.51%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$3.062M	$2.556M	$1.671M
YoY Change	24.68%	52.94%	124.0%
Accrued Expenses	$1.937M	$1.981M	$1.390M
YoY Change	27.93%	42.44%	16.58%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$78.54K	$1.153M
YoY Change	-100.0%	-93.19%
Long-Term Debt Due	$6.768M	$5.598M	$19.52M
YoY Change	1316.8%	-71.33%	5449.77%
Total Short-Term Liabilities	$19.45M	$17.44M	$28.79M
YoY Change	69.83%	-39.41%	463.48%
LONG-TERM LIABILITIES
Long-Term Debt	$5.202M	$5.664M	$3.146M
YoY Change	-51.95%	80.06%	-83.83%
Other Long-Term Liabilities	$1.539M	$1.426M	$1.829M
YoY Change	-11.39%	-21.99%	-4.25%
Total Long-Term Liabilities	$6.741M	$7.091M	$4.974M
YoY Change	-46.34%	42.55%	-76.71%
TOTAL LIABILITIES
Total Short-Term Liabilities	$19.45M	$17.44M	$28.79M
Total Long-Term Liabilities	$6.741M	$7.091M	$4.974M
Total Liabilities	$26.19M	$24.53M	$33.76M
YoY Change	9.06%	-27.34%	27.56%
SHAREHOLDERS EQUITY
Retained Earnings	-$110.6M	-$109.3M	-$96.23M
YoY Change	5.94%	13.63%
Common Stock	$7.255K	$7.255K	$3.206K
YoY Change	0.03%	126.29%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	-$14.36M	-$13.12M	-$18.20M
YoY Change
Total Liabilities & Shareholders Equity	$10.69M	$10.27M	$15.28M
YoY Change	-31.12%	-32.79%	26.51%

Cashflow Statement

Concept	2023 Q4	2023 Q3	2022 Q3
OPERATING ACTIVITIES
Net Income	-$1.302M	-$463.8K	-$1.148M
YoY Change	-84.15%	-59.61%	-368.59%
Depreciation, Depletion And Amortization	$158.5K	$166.5K	$236.9K
YoY Change	-25.08%	-29.74%	33.63%
Cash From Operating Activities	$221.4K	$783.3K	-$1.462M
YoY Change	-161.57%	-153.58%	86.15%
INVESTING ACTIVITIES
Capital Expenditures	$23.57K	$20.68K	$88.23K
YoY Change	-146.91%	-76.56%	-194.89%
Acquisitions
YoY Change
Other Investing Activities	$0.00	-$58.18K	-$457.1K
YoY Change	-100.0%	-87.27%	-138.93%
Cash From Investing Activities	-$23.56K	-$78.86K	-$545.3K
YoY Change	-104.6%	-85.54%	-150.44%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	527.2K	-$668.1K	$47.25K
YoY Change	722.93%	-1514.16%
NET CHANGE
Cash From Operating Activities	221.4K	$783.3K	-$1.462M
Cash From Investing Activities	-23.56K	-$78.86K	-$545.3K
Cash From Financing Activities	527.2K	-$668.1K	$47.25K
Net Change In Cash	725.0K	$36.26K	-$1.960M
YoY Change	234.81%	-101.85%	-762.5%
FREE CASH FLOW
Cash From Operating Activities	$221.4K	$783.3K	-$1.462M
Capital Expenditures	$23.57K	$20.68K	$88.23K
Free Cash Flow	$197.8K	$762.6K	-$1.550M
YoY Change	-163.95%	-149.2%	123.89%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2023Q3	dei	Document Type DocumentType	10-Q
CY2023Q3	dei	Document Quarterly Report DocumentQuarterlyReport	true
CY2023Q3	dei	Document Period End Date DocumentPeriodEndDate	2023-08-31
CY2023Q3	dei	Document Transition Report DocumentTransitionReport	false
CY2023Q3	dei	Entity File Number EntityFileNumber	000-55546
CY2023Q3	dei	Entity Registrant Name EntityRegistrantName	CLS HOLDINGS USA, INC.
CY2023Q3	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	NV
CY2023Q3	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	45-1352286
CY2023Q3	dei	Entity Address Address Line1 EntityAddressAddressLine1	516 S. 4th Street
CY2023Q3	dei	Entity Address City Or Town EntityAddressCityOrTown	Las Vegas
CY2023Q3	dei	Entity Address State Or Province EntityAddressStateOrProvince	NV
CY2023Q3	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	89101
CY2023Q3	dei	City Area Code CityAreaCode	416
CY2023Q3	dei	Local Phone Number LocalPhoneNumber	992-4539
CY2023Q3	dei	Security12b Title Security12bTitle	N/A
CY2023Q3	dei	Trading Symbol TradingSymbol	N/A
CY2023Q3	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2023Q3	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2023Q3	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2023Q3	dei	Entity Small Business EntitySmallBusiness	true
CY2023Q3	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
CY2023Q3	dei	Entity Shell Company EntityShellCompany	false
CY2023Q4	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	72543141	shares
CY2023Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	1034680	usd
CY2023Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	998421	usd
CY2023Q3	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	758032	usd
CY2023Q2	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	431204	usd
CY2023Q3	us-gaap	Inventory Net InventoryNet	3051484	usd
CY2023Q2	us-gaap	Inventory Net InventoryNet	3012932	usd
CY2023Q3	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent	125148	usd
CY2023Q2	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent	148953	usd
CY2023Q3	us-gaap	Assets Current AssetsCurrent	4969344	usd
CY2023Q2	us-gaap	Assets Current AssetsCurrent	4591510	usd
CY2023Q3	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2845872	usd
CY2023Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2687146	usd
CY2023Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	2775034	usd
CY2023Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	2913077	usd
CY2023Q3	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	1551841	usd
CY2023Q2	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	1641577	usd
CY2023Q3	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	156656	usd
CY2023Q2	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	588217	usd
CY2023Q3	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	201337	usd
CY2023Q2	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	209088	usd
CY2023Q3	us-gaap	Goodwill Goodwill	557896	usd
CY2023Q2	us-gaap	Goodwill Goodwill	557896	usd
CY2023Q3	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	215675	usd
CY2023Q2	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	157500	usd
CY2023Q3	us-gaap	Assets Assets	10271127	usd
CY2023Q2	us-gaap	Assets Assets	10070648	usd
CY2023Q3	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	3374430	usd
CY2023Q2	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	2728572	usd
CY2023Q3	us-gaap	Interest Payable Current InterestPayableCurrent	756820	usd
CY2023Q2	us-gaap	Interest Payable Current InterestPayableCurrent	634594	usd
CY2023Q3	us-gaap	Loans Payable Current LoansPayableCurrent	78537	usd
CY2023Q2	us-gaap	Loans Payable Current LoansPayableCurrent	471380	usd
CY2023Q3	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	404889	usd
CY2023Q2	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	374004	usd
CY2023Q3	us-gaap	Finance Lease Liability Current FinanceLeaseLiabilityCurrent	90871	usd
CY2023Q2	us-gaap	Finance Lease Liability Current FinanceLeaseLiabilityCurrent	86887	usd
CY2023Q3	us-gaap	Accrued Income Taxes Current AccruedIncomeTaxesCurrent	7229981	usd
CY2023Q2	us-gaap	Accrued Income Taxes Current AccruedIncomeTaxesCurrent	6752457	usd
CY2023Q3	us-gaap	Notes Payable Current NotesPayableCurrent	1754168	usd
CY2023Q2	us-gaap	Notes Payable Current NotesPayableCurrent	1439584	usd
CY2023Q3	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent	2852160	usd
CY2023Q2	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent	2952160	usd
CY2023Q3	us-gaap	Liabilities Current LiabilitiesCurrent	17442747	usd
CY2023Q2	us-gaap	Liabilities Current LiabilitiesCurrent	16340529	usd
CY2023Q3	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	1426479	usd
CY2023Q2	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	1544283	usd
CY2023Q3	us-gaap	Finance Lease Liability Noncurrent FinanceLeaseLiabilityNoncurrent	175777	usd
CY2023Q2	us-gaap	Finance Lease Liability Noncurrent FinanceLeaseLiabilityNoncurrent	200280	usd
CY2023Q3	us-gaap	Debt Instrument Unamortized Discount Noncurrent DebtInstrumentUnamortizedDiscountNoncurrent	739621	usd
CY2023Q2	us-gaap	Debt Instrument Unamortized Discount Noncurrent DebtInstrumentUnamortizedDiscountNoncurrent	902339	usd
CY2023Q3	us-gaap	Long Term Notes Payable LongTermNotesPayable	1735378	usd
CY2023Q2	us-gaap	Long Term Notes Payable LongTermNotesPayable	2033077	usd
CY2023Q3	us-gaap	Convertible Long Term Notes Payable ConvertibleLongTermNotesPayable	2852159	usd
CY2023Q2	us-gaap	Convertible Long Term Notes Payable ConvertibleLongTermNotesPayable	2852159	usd
CY2023Q3	us-gaap	Liabilities Liabilities	24533432	usd
CY2023Q2	us-gaap	Liabilities Liabilities	23871220	usd
CY2023Q3	us-gaap	Commitments And Contingencies CommitmentsAndContingencies	0	usd
CY2023Q2	us-gaap	Commitments And Contingencies CommitmentsAndContingencies	0	usd
CY2023Q3	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2023Q2	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2023Q3	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2023Q2	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2023Q3	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2023Q2	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2023Q3	us-gaap	Preferred Stock Value PreferredStockValue	0	usd
CY2023Q2	us-gaap	Preferred Stock Value PreferredStockValue	0	usd
CY2023Q3	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2023Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2023Q3	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	187500000	shares
CY2023Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	187500000	shares
CY2023Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	72543141	shares
CY2023Q3	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	72543141	shares
CY2023Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	72543141	shares
CY2023Q2	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	72543141	shares
CY2023Q3	us-gaap	Common Stock Value CommonStockValue	7255	usd
CY2023Q2	us-gaap	Common Stock Value CommonStockValue	7255	usd
CY2023Q3	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	96147784	usd
CY2023Q2	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	96147784	usd
CY2023Q3	clsh	Stock Payable StockPayable	65702	usd
CY2023Q2	clsh	Stock Payable StockPayable	65702	usd
CY2023Q3	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-109343287	usd
CY2023Q2	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-108879446	usd
CY2023Q3	us-gaap	Stockholders Equity StockholdersEquity	-13122546	usd
CY2023Q2	us-gaap	Stockholders Equity StockholdersEquity	-12658705	usd
CY2023Q3	us-gaap	Minority Interest MinorityInterest	-1139759	usd
CY2023Q2	us-gaap	Minority Interest MinorityInterest	-1141867	usd
CY2023Q3	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-14262305	usd
CY2023Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-13800572	usd
CY2023Q3	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	10271127	usd
CY2023Q2	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	10070648	usd
CY2023Q3	us-gaap	Revenues Revenues	5114527	usd
CY2022Q3	us-gaap	Revenues Revenues	6044927	usd
CY2023Q3	us-gaap	Cost Of Revenue CostOfRevenue	2840601	usd
CY2022Q3	us-gaap	Cost Of Revenue CostOfRevenue	3144417	usd
CY2023Q3	us-gaap	Gross Profit GrossProfit	2273926	usd
CY2022Q3	us-gaap	Gross Profit GrossProfit	2900510	usd
CY2023Q3	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	2729900	usd
CY2022Q3	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	3060615	usd
CY2023Q3	us-gaap	Operating Expenses OperatingExpenses	2729900	usd
CY2022Q3	us-gaap	Operating Expenses OperatingExpenses	3060615	usd
CY2023Q3	us-gaap	Operating Income Loss OperatingIncomeLoss	-455974	usd
CY2022Q3	us-gaap	Operating Income Loss OperatingIncomeLoss	-160105	usd
CY2023Q3	us-gaap	Interest Expense InterestExpense	457472	usd
CY2022Q3	us-gaap	Interest Expense InterestExpense	766670	usd
CY2023Q3	us-gaap	Other Nonoperating Income OtherNonoperatingIncome	924862	usd
CY2022Q3	us-gaap	Other Nonoperating Income OtherNonoperatingIncome	0	usd
CY2023Q3	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	0	usd
CY2022Q3	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-234430	usd
CY2023Q3	us-gaap	Gains Losses On Restructuring Of Debt GainsLossesOnRestructuringOfDebt	4375	usd
CY2022Q3	us-gaap	Gains Losses On Restructuring Of Debt GainsLossesOnRestructuringOfDebt	0	usd
CY2023Q3	us-gaap	Gain Loss Related To Litigation Settlement GainLossRelatedToLitigationSettlement	0	usd
CY2022Q3	us-gaap	Gain Loss Related To Litigation Settlement GainLossRelatedToLitigationSettlement	348165	usd
CY2023Q3	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	471765	usd
CY2022Q3	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-652935	usd
CY2023Q3	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	15791	usd
CY2022Q3	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-813040	usd
CY2023Q3	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	477524	usd
CY2022Q3	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	519085	usd
CY2023Q3	us-gaap	Profit Loss ProfitLoss	-461733	usd
CY2022Q3	us-gaap	Profit Loss ProfitLoss	-1332125	usd
CY2023Q3	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	2108	usd
CY2022Q3	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-183647	usd
CY2023Q3	us-gaap	Net Income Loss NetIncomeLoss	-463841	usd
CY2022Q3	us-gaap	Net Income Loss NetIncomeLoss	-1148478	usd
CY2023Q3	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.01
CY2022Q3	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.04
CY2023Q3	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.01
CY2022Q3	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.04
CY2023Q3	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	72543141	shares
CY2022Q3	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	32052021	shares
CY2023Q3	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	72543141	shares
CY2022Q3	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	32052021	shares
CY2022Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-17148982	usd
CY2022Q3	us-gaap	Profit Loss ProfitLoss	-1332125	usd
CY2022Q3	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-18481107	usd
CY2023Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-13800572	usd
CY2023Q3	us-gaap	Profit Loss ProfitLoss	-461733	usd
CY2023Q3	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	-14262305	usd
CY2023Q3	us-gaap	Profit Loss ProfitLoss	-461733	usd
CY2022Q3	us-gaap	Profit Loss ProfitLoss	-1332125	usd
CY2023Q3	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	0	usd
CY2022Q3	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-234430	usd
CY2023Q3	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	171656	usd
CY2022Q3	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	194774	usd
CY2023Q3	us-gaap	Gain Loss Related To Litigation Settlement GainLossRelatedToLitigationSettlement	0	usd
CY2022Q3	us-gaap	Gain Loss Related To Litigation Settlement GainLossRelatedToLitigationSettlement	348165	usd
CY2023Q3	us-gaap	Gains Losses On Restructuring Of Debt GainsLossesOnRestructuringOfDebt	4375	usd
CY2022Q3	us-gaap	Gains Losses On Restructuring Of Debt GainsLossesOnRestructuringOfDebt	0	usd
CY2023Q3	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	166474	usd
CY2022Q3	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	236935	usd
CY2023Q3	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	300	usd
CY2022Q3	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	0	usd
CY2023Q3	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	327128	usd
CY2022Q3	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	120942	usd
CY2023Q3	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-23805	usd
CY2022Q3	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	112080	usd
CY2023Q3	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	38552	usd
CY2022Q3	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	798707	usd
CY2023Q3	us-gaap	Increase Decrease In Operating Assets IncreaseDecreaseInOperatingAssets	-89736	usd
CY2022Q3	us-gaap	Increase Decrease In Operating Assets IncreaseDecreaseInOperatingAssets	-86749	usd
CY2023Q3	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	650236	usd
CY2022Q3	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	90406	usd
CY2023Q3	us-gaap	Increase Decrease In Interest Payable Net IncreaseDecreaseInInterestPayableNet	122226	usd
CY2022Q3	us-gaap	Increase Decrease In Interest Payable Net IncreaseDecreaseInInterestPayableNet	-32149	usd
CY2023Q3	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	477524	usd
CY2022Q3	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	519085	usd
CY2023Q3	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-86919	usd
CY2022Q3	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-79974	usd
CY2023Q3	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	783250	usd
CY2022Q3	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-1461763	usd
CY2023Q3	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	20683	usd
CY2022Q3	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	88233	usd
CY2023Q3	us-gaap	Payments For Construction In Process PaymentsForConstructionInProcess	58175	usd
CY2022Q3	us-gaap	Payments For Construction In Process PaymentsForConstructionInProcess	0	usd
CY2023Q3	us-gaap	Payments To Acquire Equity Method Investments PaymentsToAcquireEquityMethodInvestments	0	usd
CY2022Q3	us-gaap	Payments To Acquire Equity Method Investments PaymentsToAcquireEquityMethodInvestments	805234	usd
CY2023Q3	us-gaap	Proceeds From Collection Of Notes Receivable ProceedsFromCollectionOfNotesReceivable	0	usd
CY2022Q3	us-gaap	Proceeds From Collection Of Notes Receivable ProceedsFromCollectionOfNotesReceivable	348165	usd
CY2023Q3	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-78858	usd
CY2022Q3	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-545302	usd
CY2023Q3	us-gaap	Proceeds From Loans ProceedsFromLoans	0	usd
CY2022Q3	us-gaap	Proceeds From Loans ProceedsFromLoans	650115	usd
CY2023Q3	us-gaap	Repayments Of Debt RepaymentsOfDebt	401781	usd
CY2022Q3	us-gaap	Repayments Of Debt RepaymentsOfDebt	585962	usd
CY2023Q3	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable	145833	usd
CY2022Q3	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable	0	usd
CY2023Q3	us-gaap	Repayments Of Convertible Debt RepaymentsOfConvertibleDebt	100000	usd
CY2022Q3	us-gaap	Repayments Of Convertible Debt RepaymentsOfConvertibleDebt	0	usd
CY2023Q3	us-gaap	Finance Lease Principal Payments FinanceLeasePrincipalPayments	20519	usd
CY2022Q3	us-gaap	Finance Lease Principal Payments FinanceLeasePrincipalPayments	16907	usd
CY2023Q3	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-668133	usd
CY2022Q3	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	47246	usd
CY2023Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	36259	usd
CY2022Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	-1959819	usd
CY2023Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	998421	usd
CY2022Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	2551859	usd
CY2023Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	1034680	usd
CY2022Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	592040	usd
CY2023Q3	us-gaap	Interest Paid Capitalized InterestPaidCapitalized	163783	usd
CY2022Q3	us-gaap	Interest Paid Capitalized InterestPaidCapitalized	679604	usd
CY2023Q3	us-gaap	Income Taxes Paid IncomeTaxesPaid	0	usd
CY2022Q3	us-gaap	Income Taxes Paid IncomeTaxesPaid	0	usd
CY2023Q3	us-gaap	Right Of Use Asset Obtained In Exchange For Operating Lease Liability RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability	0	usd
CY2022Q3	us-gaap	Right Of Use Asset Obtained In Exchange For Operating Lease Liability RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability	46475	usd
CY2023Q3	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: 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.; 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”); and wholly owned inactive subsidiaries CLS Labs Colorado, Inc. (“CLS Colorado”) and CLS Massachusetts, Inc. (“CLS Massachusetts”). 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 CLS CBD in which the company owns a 95% ownership interest and 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;">We currently operate a retail marijuana dispensary within walking distance to the Las Vegas Strip and a small-scale cultivation facility, as well as a product manufacturing facility and a wholesale distribution operation in North Las Vegas. The vertically integrated business model drives strong margins to the bottom line on a portion of sales at the dispensary.</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;">Our retail dispensary is a single location operation in Nevada and occupies over 5,000 square feet. This location, which is easily accessible by tourists, is currently open 19.5 hours per day for walk-in service. Curbside and in store express pick up is available between the hours of 8:00am and 12:00am. Oasis dispensary also delivers cannabis to residents between the hours of 8:00 AM and 10:00 PM. The central location provides logistical convenience for delivery to all parts of the Las Vegas valley.</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;">Our wholesale operations, which occupies approximately 10,000 square feet of a 22,000 square foot warehouse, began sales to third parties in August 2017 and completed construction and received a certificate of occupancy for its state-of-the-art extraction facility in December of 2019. We have made sales to over 85 external customers as of August 31, 2023. Our existing product line includes vaporizers, tinctures, ethanol produced THC distillate, and live and cured hydrocarbon concentrates. At present, the City Trees cultivation facility only grows breeding stock to preserve valuable genetics and does not offer its crops for sale or processing. As a result, all raw materials for manufacturing are sourced from third parties.</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;margin:0pt;"><span style="text-decoration:underline">Reclassification</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; margin: 0pt; text-align: justify; text-indent: 36pt;">Certain reclassifications, not affecting previously reported net income or cash flows, have been made to the previously issued financial statements to conform to the current period presentation.</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 $1,034,680 and $998,421 as of August 31, 2023 and May 31, 2023, respectively. The increase in cash and cash equivalents is a function of cash generated by 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;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 $300 and $0 of bad debt expense during the three months ended August 31, 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:52.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:0.6%;"> <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:0.6%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr style="background-color: rgb(204, 238, 255);"> <td style="vertical-align:bottom;width:52.4%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:19.2%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr style="background-color: rgb(255, 255, 255);"> <td style="vertical-align:bottom;width:52.4%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:19.2%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr style="background-color: rgb(204, 238, 255);"> <td style="vertical-align:bottom;width:52.4%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:bottom;width:19.2%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> </tr> <tr style="background-color: rgb(255, 255, 255);"> <td style="vertical-align:bottom;width:52.4%;"> <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:0.6%;"> <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:0.6%;"> <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:0.6%;"> <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 August 31, 2023, 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;text-align:justify;margin:0pt;"><span style="text-decoration:underline">Employee Retention Tax Credit</span></p> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"> </p> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Under the provisions of the extension of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), the Company was eligible for a refundable employee retention tax credit (the “ERTC”), subject to certain criteria. As ERTCs are not within the scope of ASC 740, Income Taxes, the Company has chosen to account for the ERTCs by analogizing to the International Standard IAS 20, Accounting/or Government Grants and Disclosure of Government Assistance (“IAS 20”). In accordance with IAS 20, an entity recognizes government grants only when there is reasonable assurance that the entity will comply with the conditions attached to them and the grants will be received. During the three months ended August 31, 2023, the Company received an aggregate of $924,862, which was accounted for as other income on the Company’s condensed consolidated statement of operations.</p><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;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 August 31, 2023 and 2022, the Company reported a non-controlling interest in the amount of ($2,108) and $183,647, respectively, representing 50% of the (income) 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.</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 $126,311 and $222,893 for the three months ended August 31, 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 $1,465 and $0 for the three months ended August 31, 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; text-indent: 36pt;">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 0pt 0pt 45pt;">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; text-align: justify; margin: 0pt 0pt 0pt 45pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt 45pt;">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; text-align: justify; margin: 0pt 0pt 0pt 45pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt 45pt;">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; text-align: justify; margin: 0pt 0pt 0pt 45pt;"> </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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.4%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td> <td style="vertical-align:middle;width:20.4%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:20.4%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.4%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td> <td style="vertical-align:middle;width:20.4%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:20.4%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.4%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td> <td style="vertical-align:middle;width:20.4%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:20.4%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.4%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td> <td style="vertical-align:middle;width:20.4%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:20.4%;"> <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:0.6%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td> <td style="vertical-align:middle;width:0.4%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td> <td style="vertical-align:middle;width:20.4%;"> <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 months ended August 31, 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-1564" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1565" 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-1566" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1567" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1568" 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-1569" 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-1570" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1571" 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-1572" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1573" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1574" 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-1575" 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-1576" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1577" 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>August 31, 2023</b></p> </td> <td id="new_id-1578" style="font-family: "Times New Roman"; font-size: 10pt; padding-bottom: 1px;"> </td> <td id="new_id-1579" style="font-family: "Times New Roman"; font-size: 10pt;"> </td> <td colspan="2" id="new_id-1580" 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>August 31, 2022</b></p> </td> <td id="new_id-1581" 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-1582" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1583" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1584" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">3,308,542</td> <td id="new_id-1585" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; white-space: nowrap;"> </td> <td id="new_id-1586" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1587" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1588" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">3,888,557</td> <td id="new_id-1589" 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-1590" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1591" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-1592" 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);">1,805,985</td> <td id="new_id-1593" 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-1594" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1595" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td id="new_id-1596" 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);">2,156,370</td> <td id="new_id-1597" 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-1598" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1599" 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-1600" 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);">5,114,527</td> <td id="new_id-1601" 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-1602" style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td> <td id="new_id-1603" 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-1604" style="width: 16%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">6,044,927</td> <td id="new_id-1605" 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;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 August 31, 2023 and 2022, the Company had the following potentially dilutive instruments outstanding: at August 31, 2023, a total of 41,715,637 shares (21,181,449 issuable upon the exercise of warrants, 20,516,688 issuable upon the conversion of convertible notes payable and accrued interest, and 17,500 in stock to be issued); and at August 31, 2022, a total of 18,439,925 shares (1,729,924 issuable upon the exercise of warrants, 256,550 issuable upon the exercise of unit warrants, 16,423,451 issuable upon the conversion of convertible notes payable and accrued interest, and 30,000 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 months ended August 31, 2023 and 2022. For the three months ended August 31, 2023 and 2022, the Company excluded from the calculation of fully diluted earnings per share the following instruments which were anti-dilutive: shares issuable pursuant to the conversion of notes payable and accrued interest, shares issuable pursuant to the exercise of warrants, and 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>
CY2023Q3	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;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>
CY2023Q2	us-gaap	Other Receivables OtherReceivables	1000	usd
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CY2023Q3	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;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>
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CY2023Q3	us-gaap	Advertising Expense AdvertisingExpense	126311	usd
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CY2023Q3	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	1465	usd
CY2022Q3	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	0	usd
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CY2023Q3	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	41715637	shares
CY2022Q3	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	18439925	shares
CY2023Q3	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-109343287	usd
CY2022	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-112139	usd
CY2023	us-gaap	Asset Impairment Charges AssetImpairmentCharges	1590742	usd
CY2023Q3	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	758032	usd
CY2023Q2	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	431204	usd
CY2023Q3	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	300	usd
CY2022Q3	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	0	usd
CY2023Q3	us-gaap	Inventory Raw Materials InventoryRawMaterials	299306	usd
CY2023Q2	us-gaap	Inventory Raw Materials InventoryRawMaterials	399728	usd
CY2023Q3	us-gaap	Inventory Finished Goods InventoryFinishedGoods	2752178	usd
CY2023Q2	us-gaap	Inventory Finished Goods InventoryFinishedGoods	2613204	usd
CY2023Q3	us-gaap	Inventory Net InventoryNet	3051484	usd
CY2023Q2	us-gaap	Inventory Net InventoryNet	3012932	usd
CY2023Q2	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	148953	usd
CY2023Q3	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2845872	usd
CY2023Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2687146	usd
CY2023Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	2775034	usd
CY2023Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	2913077	usd
CY2023Q3	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	20683	usd
CY2022Q3	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	88233	usd
CY2023Q3	us-gaap	Depreciation Depreciation	158723	usd
CY2022Q3	us-gaap	Depreciation Depreciation	208190	usd
CY2023Q3	us-gaap	Operating Lease Expense OperatingLeaseExpense	123408	usd
CY2022Q3	us-gaap	Operating Lease Expense OperatingLeaseExpense	124388	usd
CY2023Q3	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	89736	usd
CY2022Q3	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	86749	usd
CY2019Q2	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	4159621	usd
CY2019Q2	us-gaap	Operating Lease Liability OperatingLeaseLiability	4116221	usd
CY2023Q3	us-gaap	Impairment Of Intangible Assets Finitelived ImpairmentOfIntangibleAssetsFinitelived	0	usd
CY2023Q3	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	201337	usd
CY2023Q2	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	1663593	usd
CY2019Q2	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	4159621	usd
CY2023Q3	us-gaap	Property Subject To Or Available For Operating Lease Accumulated Depreciation PropertySubjectToOrAvailableForOperatingLeaseAccumulatedDepreciation	2401892	usd
CY2023Q3	us-gaap	Operating Lease Impairment Loss OperatingLeaseImpairmentLoss	-205888	usd
CY2023Q3	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	1551841	usd
CY2019Q2	us-gaap	Operating Lease Liability OperatingLeaseLiability	4116221	usd
	us-gaap	Increase Decrease In Other Operating Liabilities IncreaseDecreaseInOtherOperatingLiabilities	-2284853	usd
CY2023Q3	us-gaap	Operating Lease Liability OperatingLeaseLiability	1831368	usd
CY2023Q3	us-gaap	Operating Lease Liability OperatingLeaseLiability	1831368	usd
CY2023Q3	us-gaap	Operating Lease Liability OperatingLeaseLiability	1831368	usd
CY2023Q3	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	404889	usd
CY2023Q3	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	1426479	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Payments Due Next Twelve Months LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	529435	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Payments Due Year Two LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	519444	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Payments Due Year Three LesseeOperatingLeaseLiabilityPaymentsDueYearThree	376797	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Payments Due Year Four LesseeOperatingLeaseLiabilityPaymentsDueYearFour	227999	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Payments Due Year Five LesseeOperatingLeaseLiabilityPaymentsDueYearFive	233362	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Payments Due After Year Five LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive	461229	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Payments Due LesseeOperatingLeaseLiabilityPaymentsDue	2348266	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Undiscounted Excess Amount LesseeOperatingLeaseLiabilityUndiscountedExcessAmount	516898	usd
CY2023Q3	us-gaap	Operating Lease Liability OperatingLeaseLiability	1831368	usd
CY2023Q3	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	357993	usd
CY2023Q3	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	156656	usd
CY2023Q2	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	588217	usd
CY2023	us-gaap	Impairment Of Intangible Assets Finitelived ImpairmentOfIntangibleAssetsFinitelived	-866288	usd
CY2023Q2	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	209088	usd
CY2023Q3	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	7751	usd
CY2022Q3	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	28745	usd
CY2023Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Next Twelve Months FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths	31036	usd
CY2023Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Two FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo	31036	usd
CY2023Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Three FiniteLivedIntangibleAssetsAmortizationExpenseYearThree	31036	usd
CY2023Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Four FiniteLivedIntangibleAssetsAmortizationExpenseYearFour	30146	usd
CY2023Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Five FiniteLivedIntangibleAssetsAmortizationExpenseYearFive	24000	usd
CY2023Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense After Year Five FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive	54083	usd
CY2023Q3	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	201337	usd
CY2023Q3	us-gaap	Goodwill Goodwill	557896	usd
CY2023Q2	us-gaap	Goodwill Goodwill	557896	usd
CY2023Q3	us-gaap	Deposit Assets DepositAssets	58175	usd
CY2023Q2	us-gaap	Deposit Assets DepositAssets	0	usd
CY2023Q3	us-gaap	Security Deposit SecurityDeposit	157500	usd
CY2023Q2	us-gaap	Security Deposit SecurityDeposit	157500	usd
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CY2023Q2	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	157500	usd
CY2023Q3	us-gaap	Deposit Assets DepositAssets	58175	usd
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CY2023Q2	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	311505	usd
CY2023Q3	us-gaap	Other Deferred Credits Current OtherDeferredCreditsCurrent	427870	usd
CY2023Q2	us-gaap	Other Deferred Credits Current OtherDeferredCreditsCurrent	623482	usd
CY2023Q3	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	3374430	usd
CY2023Q2	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	2728572	usd
CY2023Q3	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	162718	usd
CY2022Q3	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	194774	usd
CY2023Q3	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	739621	usd
CY2023Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal In Next Twelve Months LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths	5507219	usd
CY2023Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Two LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo	4615550	usd
CY2023Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Three LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree	375000	usd
CY2023Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Four LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour	375000	usd
CY2023Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Five LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive	375000	usd
CY2023Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal After Year Five LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive	487500	usd
CY2023Q3	us-gaap	Long Term Debt LongTermDebt	11735269	usd
CY2023Q3	us-gaap	Finance Lease Liability FinanceLeaseLiability	266648	usd
CY2023Q2	us-gaap	Finance Lease Liability FinanceLeaseLiability	287167	usd
CY2023Q3	us-gaap	Finance Lease Liability Current FinanceLeaseLiabilityCurrent	90871	usd
CY2023Q2	us-gaap	Finance Lease Liability Current FinanceLeaseLiabilityCurrent	86887	usd
CY2023Q3	us-gaap	Finance Lease Liability Noncurrent FinanceLeaseLiabilityNoncurrent	175777	usd
CY2023Q2	us-gaap	Finance Lease Liability Noncurrent FinanceLeaseLiabilityNoncurrent	200280	usd
CY2023Q3	us-gaap	Finance Lease Liability FinanceLeaseLiability	266648	usd
CY2023Q2	us-gaap	Finance Lease Liability FinanceLeaseLiability	287167	usd
CY2023Q3	us-gaap	Finance Lease Liability Payments Due Next Twelve Months FinanceLeaseLiabilityPaymentsDueNextTwelveMonths	90871	usd
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CY2023Q3	us-gaap	Finance Lease Liability Payments Due Year Three FinanceLeaseLiabilityPaymentsDueYearThree	69631	usd
CY2023Q3	us-gaap	Finance Lease Liability Payments Due Year Four FinanceLeaseLiabilityPaymentsDueYearFour	0	usd
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CY2023Q3	us-gaap	Finance Lease Liability Payments Due After Year Five FinanceLeaseLiabilityPaymentsDueAfterYearFive	0	usd
CY2023Q3	us-gaap	Finance Lease Liability Payments Due FinanceLeaseLiabilityPaymentsDue	266648	usd
CY2023Q3	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	187500000	shares
CY2023Q3	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
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CY2023Q3	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
CY2023Q3	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	21181449	shares
CY2023Q3	clsh	Warrants Outstanding Weighted Average Remaining Contractual Term WarrantsOutstandingWeightedAverageRemainingContractualTerm	P2Y7D
CY2023Q3	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Outstanding ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsOutstanding	0.46
CY2023Q3	clsh	Class Of Warrant Or Rights Exercisable ClassOfWarrantOrRightsExercisable	21181449	shares
CY2023Q3	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Exercisable ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsExercisable	0.46
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CY2022	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Outstanding ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsOutstanding	1.98
CY2023	clsh	Granted Number Of Shares GrantedNumberOfShares	20232775	shares
CY2023	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Granted ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsGranted	0.4
CY2023	clsh	Class Of Warrant Or Rights Exercised ClassOfWarrantOrRightsExercised	0	shares
CY2023	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Exercised ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsExercised	0
CY2023	clsh	Class Of Warrant Or Rights Cancelled Expired ClassOfWarrantOrRightsCancelledExpired	-781250	shares
CY2023	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Cancelled Expired ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsCancelledExpired	0.6
CY2023Q2	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	21181449	shares
CY2023	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Outstanding ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsOutstanding	0.46
CY2023Q3	clsh	Granted Number Of Shares GrantedNumberOfShares	0	shares
CY2023Q3	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Granted ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsGranted	0
CY2023Q3	clsh	Class Of Warrant Or Rights Exercised ClassOfWarrantOrRightsExercised	0	shares
CY2023Q3	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Exercised ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsExercised	0
CY2023Q3	clsh	Class Of Warrant Or Rights Cancelled Expired ClassOfWarrantOrRightsCancelledExpired	0	shares
CY2023Q3	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Cancelled Expired ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsCancelledExpired	0
CY2023Q3	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	21181449	shares
CY2023Q3	clsh	Class Of Warrant Or Rights Weighted Average Exercise Price Of Warrants Or Rights Outstanding ClassOfWarrantOrRightsWeightedAverageExercisePriceOfWarrantsOrRightsOutstanding	0.46
CY2018Q1	clsh	Class Of Warrant Or Rights Granted ClassOfWarrantOrRightsGranted	51310	shares
CY2023Q3	us-gaap	Related Party Transaction Amounts Of Transaction RelatedPartyTransactionAmountsOfTransaction	15000	usd
CY2023Q3	us-gaap	Revenues Revenues	5114527	usd
CY2022Q3	us-gaap	Revenues Revenues	6044927	usd
CY2023Q3	us-gaap	Income Tax Reconciliation Other Adjustments IncomeTaxReconciliationOtherAdjustments	-2840601	usd
CY2022Q3	us-gaap	Income Tax Reconciliation Other Adjustments IncomeTaxReconciliationOtherAdjustments	-3573094	usd
CY2023Q3	us-gaap	Deferred Income Tax Expense Benefit DeferredIncomeTaxExpenseBenefit	2273926	usd
CY2022Q3	us-gaap	Deferred Income Tax Expense Benefit DeferredIncomeTaxExpenseBenefit	2471833	usd
CY2023Q3	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.21	pure
CY2022Q3	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.21	pure
CY2023Q3	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	477524	usd
CY2022Q3	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	519085	usd
CY2022Q4	us-gaap	Litigation Reserve LitigationReserve	48890	usd
CY2023Q3	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	27314	usd
CY2021Q4	us-gaap	Area Of Real Estate Property AreaOfRealEstateProperty	20	acre
	us-gaap	Loss Contingency Accrual Provision LossContingencyAccrualProvision	10000	usd
CY2023Q3	dei	Amendment Flag AmendmentFlag	false
CY2023Q3	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--05-31
CY2023Q3	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q1
CY2023Q3	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2024
CY2023Q3	dei	Entity Central Index Key EntityCentralIndexKey	0001522222

Files In Submission

Name	View Source	Status
clsh-20230831_lab.xml	Edgar Link	unprocessable
0001185185-23-001060-index-headers.html	Edgar Link	pending
0001185185-23-001060-index.html	Edgar Link	pending
0001185185-23-001060.txt	Edgar Link	pending
0001185185-23-001060-xbrl.zip	Edgar Link	pending
cls20231010_10q.htm	Edgar Link	pending
clsh-20230831.xsd	Edgar Link	pending
ex_578081.htm	Edgar Link	pending
ex_578082.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
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R28.htm	Edgar Link	pending
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R3.htm	Edgar Link	pending
R30.htm	Edgar Link	pending
clsh-20230831_pre.xml	Edgar Link	unprocessable
clsh-20230831_cal.xml	Edgar Link	unprocessable
clsh-20230831_def.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
cls20231010_10q_htm.xml	Edgar Link	completed
R31.htm	Edgar Link	pending
R32.htm	Edgar Link	pending
R33.htm	Edgar Link	pending
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R83.htm	Edgar Link	pending
R84.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending

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$CLSH
CLS Holdings USA, Inc. Stock $clsh

2023 Q4 Form 10-Q Financial Statement

#000118518523001060 Filed on October 12, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$CLSH CLS Holdings USA, Inc. Stock $clsh

2023 Q4 Form 10-Q Financial Statement

#000118518523001060 Filed on October 12, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$CLSH
CLS Holdings USA, Inc. Stock $clsh