2023 Q4 Form 20-F Financial Statement
#000182912624001559 Filed on March 13, 2024
Income Statement
| Concept | 2023 Q4 | 2023 |
|---|---|---|
| Revenue | $6.522M | $23.35M |
| YoY Change | 28.58% | 31.51% |
| Cost Of Revenue | $3.090M | $11.46M |
| YoY Change | -23.56% | -11.22% |
| Gross Profit | $3.432M | $12.67M |
| YoY Change | 233.05% | 55.99% |
| Gross Profit Margin | 52.63% | 54.26% |
| Selling, General & Admin | $1.979M | $6.812M |
| YoY Change | 25.22% | 15.0% |
| % of Gross Profit | 57.65% | 53.76% |
| Research & Development | ||
| YoY Change | ||
| % of Gross Profit | ||
| Depreciation & Amortization | $198.8K | $578.6K |
| YoY Change | -9.93% | -22.94% |
| % of Gross Profit | 5.79% | 4.57% |
| Operating Expenses | $2.177M | $7.391M |
| YoY Change | 20.91% | 10.74% |
| Operating Profit | $1.255M | $5.281M |
| YoY Change | -262.91% | 264.47% |
| Interest Expense | -$4.269M | -$5.832M |
| YoY Change | 1912.31% | 374.97% |
| % of Operating Profit | -340.2% | -110.43% |
| Other Income/Expense, Net | $34.22K | $441.5K |
| YoY Change | 614.41% | -12971.43% |
| Pretax Income | -$2.017M | -$291.4K |
| YoY Change | 447.99% | -143.8% |
| Income Tax | -$4.500K | $370.9K |
| % Of Pretax Income | ||
| Net Earnings | -$2.103M | -$662.3K |
| YoY Change | 330.8% | -257.71% |
| Net Earnings / Revenue | -32.25% | -2.84% |
| Basic Earnings Per Share | ||
| Diluted Earnings Per Share | -$0.01 | $0.00 |
| COMMON SHARES | ||
| Basic Shares Outstanding | 182.0M shares | |
| Diluted Shares Outstanding |
Balance Sheet
| Concept | 2023 Q4 | 2023 |
|---|---|---|
| SHORT-TERM ASSETS | ||
| Cash & Short-Term Investments | $8.858M | $8.858M |
| YoY Change | 459.81% | 459.81% |
| Cash & Equivalents | ||
| Short-Term Investments | ||
| Other Short-Term Assets | $392.8K | $392.8K |
| YoY Change | 11.5% | 11.5% |
| Inventory | $6.061M | $6.061M |
| Prepaid Expenses | ||
| Receivables | $2.109M | $2.109M |
| Other Receivables | $0.00 | $0.00 |
| Total Short-Term Assets | $17.42M | $17.42M |
| YoY Change | 120.25% | 120.25% |
| LONG-TERM ASSETS | ||
| Property, Plant & Equipment | $8.753M | $8.753M |
| YoY Change | 13.17% | 13.17% |
| Goodwill | ||
| YoY Change | ||
| Intangibles | ||
| YoY Change | ||
| Long-Term Investments | ||
| YoY Change | ||
| Other Assets | $1.832M | $1.832M |
| YoY Change | 0.0% | |
| Total Long-Term Assets | $12.74M | $12.74M |
| YoY Change | 50.59% | 50.59% |
| TOTAL ASSETS | ||
| Total Short-Term Assets | $17.42M | $17.42M |
| Total Long-Term Assets | $12.74M | $12.74M |
| Total Assets | $30.16M | $30.16M |
| YoY Change | 84.25% | 84.25% |
| SHORT-TERM LIABILITIES | ||
| YoY Change | ||
| Accounts Payable | $2.360M | $2.360M |
| YoY Change | 29.52% | 29.52% |
| Accrued Expenses | ||
| YoY Change | ||
| Deferred Revenue | ||
| YoY Change | ||
| Short-Term Debt | $0.00 | $0.00 |
| YoY Change | ||
| Long-Term Debt Due | $2.110M | $2.110M |
| YoY Change | -24.51% | -24.51% |
| Total Short-Term Liabilities | $13.00M | $13.00M |
| YoY Change | 144.63% | 144.63% |
| LONG-TERM LIABILITIES | ||
| Long-Term Debt | $4.610M | $4.610M |
| YoY Change | 117.97% | 117.97% |
| Other Long-Term Liabilities | ||
| YoY Change | ||
| Total Long-Term Liabilities | $4.610M | $4.610M |
| YoY Change | 117.97% | 117.97% |
| TOTAL LIABILITIES | ||
| Total Short-Term Liabilities | $13.00M | $13.00M |
| Total Long-Term Liabilities | $4.610M | $4.610M |
| Total Liabilities | $17.61M | $18.60M |
| YoY Change | 137.04% | 97.07% |
| SHAREHOLDERS EQUITY | ||
| Retained Earnings | ||
| YoY Change | ||
| Common Stock | ||
| YoY Change | ||
| Preferred Stock | ||
| YoY Change | ||
| Treasury Stock (at cost) | ||
| YoY Change | ||
| Treasury Stock Shares | ||
| Shareholders Equity | $11.56M | $11.56M |
| YoY Change | ||
| Total Liabilities & Shareholders Equity | $30.16M | $30.16M |
| YoY Change | 84.25% | 84.25% |
Cashflow Statement
| Concept | 2023 Q4 | 2023 |
|---|---|---|
| OPERATING ACTIVITIES | ||
| Net Income | -$2.103M | -$662.3K |
| YoY Change | 330.8% | -257.71% |
| Depreciation, Depletion And Amortization | $198.8K | $578.6K |
| YoY Change | -9.93% | -22.94% |
| Cash From Operating Activities | $2.043M | $5.729M |
| YoY Change | 200.07% | 185.87% |
| INVESTING ACTIVITIES | ||
| Capital Expenditures | $721.1K | $1.457M |
| YoY Change | 150.11% | 31.09% |
| Acquisitions | ||
| YoY Change | ||
| Other Investing Activities | -$1.219M | -$1.431M |
| YoY Change | 71426.5% | |
| Cash From Investing Activities | -$1.941M | -$2.887M |
| YoY Change | 573.1% | 159.35% |
| FINANCING ACTIVITIES | ||
| Cash Dividend Paid | ||
| YoY Change | ||
| Common Stock Issuance & Retirement, Net | ||
| YoY Change | ||
| Debt Paid & Issued, Net | ||
| YoY Change | ||
| Cash From Financing Activities | 272.6K | 4.434M |
| YoY Change | -179.95% | -1149.33% |
| NET CHANGE | ||
| Cash From Operating Activities | 2.043M | 5.729M |
| Cash From Investing Activities | -1.941M | -2.887M |
| Cash From Financing Activities | 272.6K | 4.434M |
| Net Change In Cash | 375.5K | 7.276M |
| YoY Change | 626.55% | 1453.48% |
| FREE CASH FLOW | ||
| Cash From Operating Activities | $2.043M | $5.729M |
| Capital Expenditures | $721.1K | $1.457M |
| Free Cash Flow | $1.322M | $4.273M |
| YoY Change | 236.75% | 378.5% |
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| CY2022Q4 | grin |
Unearned Revenue
UnearnedRevenue
|
28024 | usd |
| CY2023Q4 | grin |
Current Derivative Liabilities
CurrentDerivativeLiabilities
|
7808500 | usd |
| CY2023Q4 | grin |
Income Tax
IncomeTax
|
366056 | usd |
| CY2022Q4 | grin |
Income Tax
IncomeTax
|
311032 | usd |
| CY2023Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
13004181 | usd |
| CY2022Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
5315904 | usd |
| CY2023Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
2094412 | usd |
| CY2022Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
1275756 | usd |
| CY2023Q4 | grin |
Non Current Longterm Debt
NonCurrentLongtermDebt
|
102913 | usd |
| CY2022Q4 | grin |
Non Current Longterm Debt
NonCurrentLongtermDebt
|
839222 | usd |
| CY2023Q4 | ifrs-full |
Noncurrent Portion Of Noncurrent Notes And Debentures Issued
NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued
|
2412762 | usd |
| CY2023Q4 | ifrs-full |
Liabilities
Liabilities
|
17614268 | usd |
| CY2022Q4 | ifrs-full |
Liabilities
Liabilities
|
7430882 | usd |
| CY2023Q4 | grin |
Share Capital
ShareCapital
|
24539422 | usd |
| CY2022Q4 | grin |
Share Capital
ShareCapital
|
21858827 | usd |
| CY2022Q4 | grin |
Shares Issuable
SharesIssuable
|
35806 | usd |
| CY2023Q4 | ifrs-full |
Additional Paidin Capital
AdditionalPaidinCapital
|
8081938 | usd |
| CY2022Q4 | ifrs-full |
Additional Paidin Capital
AdditionalPaidinCapital
|
6505092 | usd |
| CY2023Q4 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
-114175 | usd |
| CY2022Q4 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
-109613 | usd |
| CY2023Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
20996449 | usd |
| CY2022Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
21356891 | usd |
| CY2023Q4 | ifrs-full |
Equity Attributable To Owners Of Parent
EquityAttributableToOwnersOfParent
|
11564736 | usd |
| CY2022Q4 | ifrs-full |
Equity Attributable To Owners Of Parent
EquityAttributableToOwnersOfParent
|
6933221 | usd |
| CY2023Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
983717 | usd |
| CY2022Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
2006479 | usd |
| CY2023Q4 | ifrs-full |
Equity
Equity
|
12548453 | usd |
| CY2022Q4 | ifrs-full |
Equity
Equity
|
8939700 | usd |
| CY2023Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
30162721 | usd |
| CY2022Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
16370582 | usd |
| CY2023 | ifrs-full |
Revenue
Revenue
|
23353185 | usd |
| CY2022 | ifrs-full |
Revenue
Revenue
|
17757283 | usd |
| CY2021 | ifrs-full |
Revenue
Revenue
|
9378673 | usd |
| CY2023 | grin |
Cost Of Finished Cannabis Inventory Sold
CostOfFinishedCannabisInventorySold
|
11155676 | usd |
| CY2022 | grin |
Cost Of Finished Cannabis Inventory Sold
CostOfFinishedCannabisInventorySold
|
9227439 | usd |
| CY2021 | grin |
Cost Of Finished Cannabis Inventory Sold
CostOfFinishedCannabisInventorySold
|
3997617 | usd |
| CY2023 | grin |
Costs Of Service Revenues Earned
CostsOfServiceRevenuesEarned
|
308641 | usd |
| CY2021 | grin |
Costs Of Service Revenues Earned
CostsOfServiceRevenuesEarned
|
154353 | usd |
| CY2023 | grin |
Gross Profit Excluding Fair Value Items
GrossProfitExcludingFairValueItems
|
11888868 | usd |
| CY2022 | grin |
Gross Profit Excluding Fair Value Items
GrossProfitExcludingFairValueItems
|
8529844 | usd |
| CY2021 | grin |
Gross Profit Excluding Fair Value Items
GrossProfitExcludingFairValueItems
|
5226703 | usd |
| CY2023 | grin |
Realized Fair Value Amounts Included In Inventory Sold
RealizedFairValueAmountsIncludedInInventorySold
|
2573151 | usd |
| CY2022 | grin |
Realized Fair Value Amounts Included In Inventory Sold
RealizedFairValueAmountsIncludedInInventorySold
|
3685338 | usd |
| CY2021 | grin |
Realized Fair Value Amounts Included In Inventory Sold
RealizedFairValueAmountsIncludedInInventorySold
|
950461 | usd |
| CY2023 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
3355797 | usd |
| CY2022 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
3278572 | usd |
| CY2021 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
1824226 | usd |
| CY2023 | ifrs-full |
Gross Profit
GrossProfit
|
12671514 | usd |
| CY2022 | ifrs-full |
Gross Profit
GrossProfit
|
8123078 | usd |
| CY2021 | ifrs-full |
Gross Profit
GrossProfit
|
6100468 | usd |
| CY2023 | grin |
Accretion Expenses
AccretionExpenses
|
1026732 | usd |
| CY2022 | grin |
Accretion Expenses
AccretionExpenses
|
491781 | usd |
| CY2021 | grin |
Accretion Expenses
AccretionExpenses
|
949811 | usd |
| CY2023 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
578641 | usd |
| CY2022 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
750916 | usd |
| CY2021 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
180015 | usd |
| CY2023 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
6465877 | usd |
| CY2022 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
5852236 | usd |
| CY2021 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
3983250 | usd |
| CY2023 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
346113 | usd |
| CY2022 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
70996 | usd |
| CY2021 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
280819 | usd |
| CY2023 | ifrs-full |
Expense By Nature
ExpenseByNature
|
8417363 | usd |
| CY2022 | ifrs-full |
Expense By Nature
ExpenseByNature
|
7165929 | usd |
| CY2021 | ifrs-full |
Expense By Nature
ExpenseByNature
|
5398892 | usd |
| CY2023 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
4254151 | usd |
| CY2022 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
957149 | usd |
| CY2021 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
701576 | usd |
| CY2023 | grin |
Interest Expenses
InterestExpenses
|
370616 | usd |
| CY2022 | grin |
Interest Expenses
InterestExpenses
|
402239 | usd |
| CY2021 | grin |
Interest Expenses
InterestExpenses
|
197632 | usd |
| CY2023 | ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
441487 | usd |
| CY2022 | ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
-3432 | usd |
| CY2021 | ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
-17072 | usd |
| CY2022 | grin |
Gain On Disposal Of Subsidiary
GainOnDisposalOfSubsidiary
|
-453858 | usd |
| CY2021 | grin |
Gain On Disposal Of Subsidiary
GainOnDisposalOfSubsidiary
|
-141180 | usd |
| CY2021 | grin |
Loss On Settlement Of Noncontrolling Interest
LossOnSettlementOfNoncontrollingInterest
|
189816 | usd |
| CY2022 | grin |
Unrealized Loss On Marketable Securities
UnrealizedLossOnMarketableSecurities
|
333777 | usd |
| CY2021 | grin |
Unrealized Loss On Marketable Securities
UnrealizedLossOnMarketableSecurities
|
35902 | usd |
| CY2023 | grin |
Unrealized Loss On Derivative Liability
UnrealizedLossOnDerivativeLiability
|
4563498 | usd |
| CY2021 | grin |
Unrealized Loss On Derivative Liability
UnrealizedLossOnDerivativeLiability
|
1258996 | usd |
| CY2023 | grin |
Unrealized Gain On Warrants Asset
UnrealizedGainOnWarrantsAsset
|
129113 | usd |
| CY2023 | ifrs-full |
Gains Losses On Disposals Of Property Plant And Equipment
GainsLossesOnDisposalsOfPropertyPlantAndEquipment
|
-182025 | usd |
| CY2022 | ifrs-full |
Gains Losses On Disposals Of Property Plant And Equipment
GainsLossesOnDisposalsOfPropertyPlantAndEquipment
|
-6250 | usd |
| CY2021 | ifrs-full |
Gains Losses On Disposals Of Property Plant And Equipment
GainsLossesOnDisposalsOfPropertyPlantAndEquipment
|
-7542 | usd |
| CY2023 | grin |
Total Other Expense Net
TotalOtherExpenseNet
|
-4545539 | usd |
| CY2022 | grin |
Total Other Expense Net
TotalOtherExpenseNet
|
-291840 | usd |
| CY2021 | grin |
Total Other Expense Net
TotalOtherExpenseNet
|
-1565780 | usd |
| CY2023 | ifrs-full |
Profit Loss Before Tax
ProfitLossBeforeTax
|
-291388 | usd |
| CY2022 | ifrs-full |
Profit Loss Before Tax
ProfitLossBeforeTax
|
665309 | usd |
| CY2021 | ifrs-full |
Profit Loss Before Tax
ProfitLossBeforeTax
|
-864204 | usd |
| CY2023 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
370932 | usd |
| CY2022 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
245358 | usd |
| CY2021 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
150543 | usd |
| CY2023 | ifrs-full |
Profit Loss
ProfitLoss
|
-662320 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
419951 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-1014747 | usd |
| CY2023 | ifrs-full |
Gains Losses On Exchange Differences On Translation Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
|
-4562 | usd |
| CY2022 | ifrs-full |
Gains Losses On Exchange Differences On Translation Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
|
-19235 | usd |
| CY2021 | ifrs-full |
Gains Losses On Exchange Differences On Translation Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
|
-78181 | usd |
| CY2023 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-666882 | usd |
| CY2022 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
400716 | usd |
| CY2021 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-1092928 | usd |
| CY2023 | grin |
Gain Loss Per Share Attributable To Shareholders Basic And Diluted
GainLossPerShareAttributableToShareholdersBasicAndDiluted
|
-0.00 | |
| CY2022 | grin |
Gain Loss Per Share Attributable To Shareholders Basic And Diluted
GainLossPerShareAttributableToShareholdersBasicAndDiluted
|
0.00 | |
| CY2021 | grin |
Gain Loss Per Share Attributable To Shareholders Basic And Diluted
GainLossPerShareAttributableToShareholdersBasicAndDiluted
|
-0.02 | |
| CY2023 | grin |
Weighted Average Shares Outstanding Basic And Diluted
WeightedAverageSharesOutstandingBasicAndDiluted
|
172708792 | shares |
| CY2022 | grin |
Weighted Average Shares Outstanding Basic And Diluted
WeightedAverageSharesOutstandingBasicAndDiluted
|
169193812 | shares |
| CY2021 | grin |
Weighted Average Shares Outstanding Basic And Diluted
WeightedAverageSharesOutstandingBasicAndDiluted
|
135231802 | shares |
| CY2023 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-129279 | usd |
| CY2022 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-27507 | usd |
| CY2021 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
1395558 | usd |
| CY2023 | ifrs-full |
Profit Loss Attributable To Ordinary Equity Holders Of Parent Entity
ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity
|
-533041 | usd |
| CY2022 | ifrs-full |
Profit Loss Attributable To Ordinary Equity Holders Of Parent Entity
ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity
|
447458 | usd |
| CY2021 | ifrs-full |
Profit Loss Attributable To Ordinary Equity Holders Of Parent Entity
ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity
|
-2410305 | usd |
| CY2023 | ifrs-full |
Profit Loss
ProfitLoss
|
-662320 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
419951 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-1014747 | usd |
| CY2023 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-129279 | usd |
| CY2022 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-27507 | usd |
| CY2021 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
1395558 | usd |
| CY2023 | ifrs-full |
Comprehensive Income Attributable To Owners Of Parent
ComprehensiveIncomeAttributableToOwnersOfParent
|
-537603 | usd |
| CY2022 | ifrs-full |
Comprehensive Income Attributable To Owners Of Parent
ComprehensiveIncomeAttributableToOwnersOfParent
|
428223 | usd |
| CY2021 | ifrs-full |
Comprehensive Income Attributable To Owners Of Parent
ComprehensiveIncomeAttributableToOwnersOfParent
|
-2488486 | usd |
| CY2023 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-666882 | usd |
| CY2022 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
400716 | usd |
| CY2021 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-1092928 | usd |
| CY2022Q4 | ifrs-full |
Equity
Equity
|
8939700 | usd |
| CY2023 | grin |
Stock Option Vesting Expense
StockOptionVestingExpense
|
344593 | usd |
| CY2023 | grin |
Currency Translation Adjustment
CurrencyTranslationAdjustment
|
-4562 | usd |
| CY2023 | grin |
Goodness Growth Warrants Swap
GoodnessGrowthWarrantsSwap
|
1232253 | usd |
| CY2023 | grin |
Settlement Of Convertible Debentures For Common Shares
SettlementOfConvertibleDebenturesForCommonShares
|
2698789 | usd |
| CY2023 | ifrs-full |
Profit Loss
ProfitLoss
|
-662320 | usd |
| CY2023Q4 | ifrs-full |
Equity
Equity
|
12548453 | usd |
| CY2021Q4 | ifrs-full |
Equity
Equity
|
7120563 | usd |
| CY2022 | grin |
Shares Issued For Employment Director Consulting Services
SharesIssuedForEmploymentDirectorConsultingServices
|
21264 | usd |
| CY2022 | grin |
Private Placement Of Shares
PrivatePlacementOfShares
|
1300000 | usd |
| CY2022 | grin |
Stock Option Vesting
StockOptionVesting
|
97157 | usd |
| CY2022 | grin |
Currency Translation Adjustment
CurrencyTranslationAdjustment
|
-19235 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
419951 | usd |
| CY2022Q4 | ifrs-full |
Equity
Equity
|
8939700 | usd |
| CY2020Q4 | ifrs-full |
Equity
Equity
|
-945019 | usd |
| CY2021 | grin |
Shares Issued For Employment Director Consulting Services
SharesIssuedForEmploymentDirectorConsultingServices
|
95294 | usd |
| CY2021 | grin |
Shares Issuable For Employment Director Consulting Services
SharesIssuableForEmploymentDirectorConsultingServices
|
38532 | usd |
| CY2021 | grin |
Shares Issued Pursuant To Private Placement
SharesIssuedPursuantToPrivatePlacement
|
1225000 | usd |
| CY2021 | grin |
Expenses Of Nonbrokered Private Placement
ExpensesOfNonbrokeredPrivatePlacement
|
-15148 | usd |
| CY2021 | grin |
Shares Issued To Extend Payment Due Date
SharesIssuedToExtendPaymentDueDate
|
2103 | usd |
| CY2021 | grin |
Shares Payments Towards Acquisition Of Golden Harvests And Extend Due Date
SharesPaymentsTowardsAcquisitionOfGoldenHarvestsAndExtendDueDate
|
107461 | usd |
| CY2021 | grin |
Shares Issuable For Consideration For Acquisition Of Golden Harvests
SharesIssuableForConsiderationForAcquisitionOfGoldenHarvests
|
35806 | usd |
| CY2021 | grin |
Shares Issued To Partner Creditor
SharesIssuedToPartnerCreditor
|
36310 | usd |
| CY2021 | grin |
Shares And Warrants Issued Pursuant To Brokered Private Placement Of Special Warrants
SharesAndWarrantsIssuedPursuantToBrokeredPrivatePlacementOfSpecialWarrants
|
3738564 | usd |
| CY2021 | grin |
Expenses Of Brokered Private Placement Of Special Warrants
ExpensesOfBrokeredPrivatePlacementOfSpecialWarrants
|
-485722 | usd |
| CY2021 | grin |
Settlement Of Convertible Debentures For Cash And Common Shares
SettlementOfConvertibleDebenturesForCashAndCommonShares
|
2800021 | usd |
| CY2021 | grin |
Purchase Of Noncontrolling Interest In Subsidiary
PurchaseOfNoncontrollingInterestInSubsidiary
|
664816 | usd |
| CY2021 | grin |
Change In Ownership Interests In Subsidiaries
ChangeInOwnershipInterestsInSubsidiaries
|
671811 | usd |
| CY2021 | grin |
Stock Option Vesting Expense
StockOptionVestingExpense
|
243662 | usd |
| CY2021 | grin |
Currency Translation Adjustment
CurrencyTranslationAdjustment
|
-78181 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-1014747 | usd |
| CY2021Q4 | ifrs-full |
Equity
Equity
|
7120563 | usd |
| CY2023 | grin |
Net Loss
NetLoss
|
662320 | usd |
| CY2022 | grin |
Net Loss
NetLoss
|
-419951 | usd |
| CY2021 | grin |
Net Loss
NetLoss
|
1014747 | usd |
| CY2023 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
578641 | usd |
| CY2022 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
750916 | usd |
| CY2021 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
180015 | usd |
| CY2023 | grin |
Amortization Of Property And Equipment Included In Costs Of Inventory Sold
AmortizationOfPropertyAndEquipmentIncludedInCostsOfInventorySold
|
1757672 | usd |
| CY2022 | grin |
Amortization Of Property And Equipment Included In Costs Of Inventory Sold
AmortizationOfPropertyAndEquipmentIncludedInCostsOfInventorySold
|
1102688 | usd |
| CY2021 | grin |
Amortization Of Property And Equipment Included In Costs Of Inventory Sold
AmortizationOfPropertyAndEquipmentIncludedInCostsOfInventorySold
|
733655 | usd |
| CY2021 | ifrs-full |
Amortisation Intangible Assets Other Than Goodwill
AmortisationIntangibleAssetsOtherThanGoodwill
|
4997 | usd |
| CY2023 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
3355797 | usd |
| CY2022 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
3278572 | usd |
| CY2021 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
1824226 | usd |
| CY2023 | grin |
Changes In Fair Value Of Inventory Sold
ChangesInFairValueOfInventorySold
|
2573151 | usd |
| CY2022 | grin |
Changes In Fair Value Of Inventory Sold
ChangesInFairValueOfInventorySold
|
3685338 | usd |
| CY2021 | grin |
Changes In Fair Value Of Inventory Sold
ChangesInFairValueOfInventorySold
|
950461 | usd |
| CY2023 | grin |
Deferred Income Taxes
DeferredIncomeTaxes
|
470358 | usd |
| CY2022 | grin |
Sharesbased Compensation
SharesbasedCompensation
|
21264 | usd |
| CY2021 | grin |
Sharesbased Compensation
SharesbasedCompensation
|
170136 | usd |
| CY2023 | grin |
Stock Option Expense
StockOptionExpense
|
344593 | usd |
| CY2022 | grin |
Stock Option Expense
StockOptionExpense
|
96649 | usd |
| CY2021 | grin |
Stock Option Expense
StockOptionExpense
|
243662 | usd |
| CY2023 | grin |
Accretions Expense
AccretionsExpense
|
1026732 | usd |
| CY2022 | grin |
Accretions Expense
AccretionsExpense
|
491781 | usd |
| CY2021 | grin |
Accretions Expense
AccretionsExpense
|
949811 | usd |
| CY2022 | grin |
Gain On Debt Settled
GainOnDebtSettled
|
-455674 | usd |
| CY2023 | ifrs-full |
Gains Losses On Disposals Of Property Plant And Equipment
GainsLossesOnDisposalsOfPropertyPlantAndEquipment
|
-182025 | usd |
| CY2022 | ifrs-full |
Gains Losses On Disposals Of Property Plant And Equipment
GainsLossesOnDisposalsOfPropertyPlantAndEquipment
|
-6250 | usd |
| CY2021 | ifrs-full |
Gains Losses On Disposals Of Property Plant And Equipment
GainsLossesOnDisposalsOfPropertyPlantAndEquipment
|
-7542 | usd |
| CY2022 | grin |
Unrealized Loss On Marketable Securities
UnrealizedLossOnMarketableSecurities
|
333777 | usd |
| CY2021 | grin |
Unrealized Loss On Marketable Securities
UnrealizedLossOnMarketableSecurities
|
35902 | usd |
| CY2023 | grin |
Gain On Derecognition Of Derivative Liability
GainOnDerecognitionOfDerivativeLiability
|
-4563498 | usd |
| CY2021 | grin |
Gain On Derecognition Of Derivative Liability
GainOnDerecognitionOfDerivativeLiability
|
-1258996 | usd |
| CY2023 | grin |
Gain On Warrants Asset
GainOnWarrantsAsset
|
129113 | usd |
| CY2021 | grin |
Loss On Acquisition Of Noncontrolling Interest Paid In Shares
LossOnAcquisitionOfNoncontrollingInterestPaidInShares
|
189816 | usd |
| CY2023 | grin |
Effects Of Foreign Exchange
EffectsOfForeignExchange
|
-2210 | usd |
| CY2022 | grin |
Effects Of Foreign Exchange
EffectsOfForeignExchange
|
918 | usd |
| CY2021 | grin |
Effects Of Foreign Exchange
EffectsOfForeignExchange
|
7233 | usd |
| CY2023 | grin |
Noncash Items In Netloss
NoncashItemsInNetloss
|
6406514 | usd |
| CY2022 | grin |
Noncash Items In Netloss
NoncashItemsInNetloss
|
3175286 | usd |
| CY2021 | grin |
Noncash Items In Netloss
NoncashItemsInNetloss
|
1893253 | usd |
| CY2023 | grin |
Changes In Noncash Working Capital Note21
ChangesInNoncashWorkingCapitalNote21
|
-677163 | usd |
| CY2022 | grin |
Changes In Noncash Working Capital Note21
ChangesInNoncashWorkingCapitalNote21
|
-1171111 | usd |
| CY2021 | grin |
Changes In Noncash Working Capital Note21
ChangesInNoncashWorkingCapitalNote21
|
-2131714 | usd |
| CY2023 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
5729351 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
2004175 | usd |
| CY2021 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-238461 | usd |
| CY2023 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
1456782 | usd |
| CY2022 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
1111283 | usd |
| CY2021 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
2047136 | usd |
| CY2021 | grin |
Net Cash Acquired
NetCashAcquired
|
76128 | usd |
| CY2022 | grin |
Payment Of Acquisition Payable
PaymentOfAcquisitionPayable
|
2000 | usd |
| CY2021 | grin |
Payment Of Acquisition Payable
PaymentOfAcquisitionPayable
|
6000 | usd |
| CY2021 | grin |
Other Investment
OtherInvestment
|
-750000 | usd |
| CY2023 | grin |
Cash Advances And Loans Made To Other Parties
CashAdvancesAndLoansMadeToOtherParties
|
1430526 | usd |
| CY2023 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-2887308 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-1113283 | usd |
| CY2021 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-2727008 | usd |
| CY2021 | grin |
Third Party Investment In Subsidiary
ThirdPartyInvestmentInSubsidiary
|
475000 | usd |
| CY2023 | grin |
Proceeds From Convertible Debentures
ProceedsFromConvertibleDebentures
|
8000000 | usd |
| CY2022 | grin |
Proceeds From Longterm Debt
ProceedsFromLongtermDebt
|
100000 | usd |
| CY2021 | grin |
Proceeds From Longterm Debt
ProceedsFromLongtermDebt
|
1125000 | usd |
| CY2022 | grin |
Proceeds From Private Placements
ProceedsFromPrivatePlacements
|
1300000 | usd |
| CY2021 | grin |
Proceeds From Private Placements
ProceedsFromPrivatePlacements
|
1225000 | usd |
| CY2021 | grin |
Proceeds From Brokered Private Placement
ProceedsFromBrokeredPrivatePlacement
|
3738564 | usd |
| CY2021 | grin |
Payment Of Equity And Debenture Issuance Costs
PaymentOfEquityAndDebentureIssuanceCosts
|
500870 | usd |
| CY2023 | grin |
Repayment Of Longterm Debt1
RepaymentOfLongtermDebt1
|
-1631830 | usd |
| CY2022 | grin |
Repayment Of Longterm Debt1
RepaymentOfLongtermDebt1
|
-732803 | usd |
| CY2021 | grin |
Repayment Of Longterm Debt1
RepaymentOfLongtermDebt1
|
-507715 | usd |
| CY2023 | grin |
Repayment Of Convertible Debentures
RepaymentOfConvertibleDebentures
|
261006 | usd |
| CY2021 | grin |
Repayment Of Convertible Debentures
RepaymentOfConvertibleDebentures
|
1312722 | usd |
| CY2023 | grin |
Payments Of Lease Principal
PaymentsOfLeasePrincipal
|
1673344 | usd |
| CY2022 | grin |
Payments Of Lease Principal
PaymentsOfLeasePrincipal
|
1089738 | usd |
| CY2021 | grin |
Payments Of Lease Principal
PaymentsOfLeasePrincipal
|
380543 | usd |
| CY2023 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
4433820 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
-422541 | usd |
| CY2021 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
3861714 | usd |
| CY2023 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents Before Effect Of Exchange Rate Changes
IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
|
7275863 | usd |
| CY2022 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents Before Effect Of Exchange Rate Changes
IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
|
468351 | usd |
| CY2021 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents Before Effect Of Exchange Rate Changes
IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
|
896245 | usd |
| CY2022Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
1582384 | usd |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
1114033 | usd |
| CY2020Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
217788 | usd |
| CY2023Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
8858247 | usd |
| CY2022Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
1582384 | usd |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
1114033 | usd |
| CY2023 | grin |
Corporate Information And Going Concern Explanatory
CorporateInformationAndGoingConcernExplanatory
|
<p id="xdx_807_ecustom--CorporateInformationAndGoingConcernExplanatory_zarpkD64v5qc" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in; vertical-align: top"><b>1.</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="c_001"></span><span id="xdx_82F_zyVegZFfEGFe">CORPORATE INFORMATION AND DEFINED TERMS</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>1.1</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Corporate Information</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">These consolidated financial statements for the years ended October 31, 2023, 2022 and 2021, include the accounts of Grown Rogue International Inc. and its subsidiaries. The registered office is located at 40 King St W Suite 5800, Toronto, ON M5H 3S1.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Grown Rogue International Inc.’s subsidiaries and ownership thereof are summarized in the table below.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89F_eifrs-full--DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory_z5gpDvaGzfd6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CORPORATE INFORMATION AND DEFINED TERMS (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_8B2_zcmniM0ruZV3" style="display: none">Schedule of subsidiaries and ownership</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; width: 32%; vertical-align: bottom"><b>Company</b></td> <td style="text-align: left; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; width: 32%; vertical-align: bottom"><b>Ownership</b></td> <td style="text-align: left; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; width: 32%; vertical-align: bottom"><b>Defined Term</b></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_904_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueInternationalIncMember_zmnOn2hdDsph" title="Company">Grown Rogue International Inc.</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_907_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueInternationalIncMember_zmGD6KLP55Tf" title="Ownership">100% owner of GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_901_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueInternationalIncMember_zhK2AwavMG3h" title="Defined term">The “Company”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_907_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueUnlimitedLLCMember" title="Company">Grown Rogue Unlimited, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_907_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueUnlimitedLLCMember" title="Ownership">100% by the Company</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_900_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueUnlimitedLLCMember_zhkxGqyulIC7" title="Defined term">“GR Unlimited”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90E_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueGardensLLCMember" title="Company">Grown Rogue Gardens, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90D_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueGardensLLCMember" title="Ownership">100% by GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_902_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueGardensLLCMember_zL3ClGTqFmV9" title="Defined term">“GR Gardens”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90B_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GRUPropertiesLLCMember" title="Company">GRU Properties, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_907_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GRUPropertiesLLCMember" title="Ownership">100% by GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_905_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GRUPropertiesLLCMember_zc0CLEGNJhQa" title="Defined term">“GRU Properties”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90E_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GRIPLLCMember" title="Company">GRIP, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90E_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GRIPLLCMember" title="Ownership">100% by GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90D_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GRIPLLCMember_z5FUqOXlsag9" title="Defined term">“GRIP”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_904_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueDistributionLLCMember" title="Company">Grown Rogue Distribution, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_904_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueDistributionLLCMember" title="Ownership">100% by GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_902_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueDistributionLLCMember_zyiWKdMOcZ51" title="Defined term">“GR Distribution”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_902_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GRMichiganLLCMember" title="Company">GR Michigan, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90C_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GRMichiganLLCMember" title="Ownership">87% by GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90C_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GRMichiganLLCMember_zmLQtRnbQUgb" title="Defined term">“GR Michigan”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_904_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--CanopyManagementLLCMember" title="Company">Canopy Management, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_900_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--CanopyManagementLLCMember" title="Ownership">87% by GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_903_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--CanopyManagementLLCMember_zZtQvQIfJUK7" title="Defined term">“Canopy”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_907_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember" title="Company">Golden Harvests LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_901_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember" title="Ownership">60% by Canopy</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_904_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_zMxS376GcMo6" title="Defined term">“Golden Harvests”</span></td> </tr> </table> <p id="xdx_8AA_zsRzwgzRibs9" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company is primarily engaged in the business of growing and selling cannabis products. The primary cannabis product produced and sold is cannabis flower.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>1.2</b></td> <td style="text-align: justify"><b>Defined Terms</b></td> </tr> </table> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfDefinedTermsRelatedInformationTableTextBlock_zcKh5E8ItL0k" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CORPORATE INFORMATION AND DEFINED TERMS (Details 1)"> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_8B8_zX6seXcGtx0a" style="display: none">Schedule of defined terms related information</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; width: 68%"><b>Term</b></td> <td style="border-bottom: Black 1pt solid; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom; width: 15%"><b>Defined Term</b></td> <td style="border-bottom: Black 1pt solid; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom; width: 15%"><b>Reference</b></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><b>General terms:</b></td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_908_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--InternationalFinancialReportingStandardsMember_zG88Ny5Sgdnd" title="GeneralTerms">International Financial Reporting Standards</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_908_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--InternationalFinancialReportingStandardsMember_zywnx1egNiKa" title="Defined term">“IFRS”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_903_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--InternationalAccountingStandardsMember_zXuclZyin9N6" title="GeneralTerms">International Accounting Standards</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_90A_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--InternationalAccountingStandardsMember_zf1o6gFQFzWj" title="Defined term">“IAS”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90D_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--InternationalAccountingStandardsBoardMember_zRmCKKGKsCb3" title="GeneralTerms">International Accounting Standards Board</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_900_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--InternationalAccountingStandardsBoardMember_z3rZLjGbOwg4" title="Defined term">“IASB”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90E_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--InternationalFinancialReportingInterpretationsCommitteeMember_zWxll2sHdex8" title="GeneralTerms">International Financial Reporting Interpretations Committee</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_902_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--InternationalFinancialReportingInterpretationsCommitteeMember_zvtPMGvi59Wc" title="Defined term">“IFRIC”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_906_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--UnitedStatesMember_ziRjSPG0twUf" title="GeneralTerms">United States</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_90A_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--UnitedStatesMember_z471boXAo9nh" title="Defined term">“U.S.”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_901_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--UnitedStatesDollarMember_zysnEnugrjxf" title="GeneralTerms">United States dollar</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_904_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--UnitedStatesDollarMember_zGHeoyqa2K31" title="Defined term">“U.S. dollar”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_907_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--FairValueLessCostsToSellMember_zsXOZKB3zRJ" title="GeneralTerms">Fair value less costs to sell</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_902_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--FairValueLessCostsToSellMember_zeX4Meo8NyAh" title="Defined term">“FVLCTS”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_909_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--FairValueThroughProfitOrLossMember_zMGMolEesAp2" title="GeneralTerms">Fair value through profit or loss</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_902_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--FairValueThroughProfitOrLossMember_zWG4m3qLq1nf" title="Defined term">“FVTPL”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_901_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--FairValueThroughOtherComprehensiveIncomeMember_zjQyUkG0Qtm5" title="GeneralTerms">Fair value through other comprehensive income</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_90E_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--FairValueThroughOtherComprehensiveIncomeMember_zs6xnzfP67Lj" title="Defined term">“FVOCI”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_908_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--OtherComprehensiveIncomesMember_zIka6a4sSUVl" title="GeneralTerms">Other comprehensive income</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_908_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--OtherComprehensiveIncomesMember_zp7tYPPZ4cE8" title="Defined term">“OCI”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90E_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--SolelyPaymentsOfPrincipalAndInterestMember_z2N8yzoUV8ki" title="GeneralTerms">Solely payments of principal and interest</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_90D_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--SolelyPaymentsOfPrincipalAndInterestMember_zH2OHBTsRDkk" title="Defined term">“SPPI”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90A_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--ExpectedCreditLossMember_zde2uc7eVLDc" title="GeneralTerms">Expected credit loss</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_90B_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--ExpectedCreditLossMember_zLKzghDUIln7" title="Defined term">“ECL”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_905_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--CashGeneratingUnitMember_zrd6N9BBwNui" title="GeneralTerms">Cash generating unit</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_905_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--CashGeneratingUnitMember_znWZeCpQF7uj" title="Defined term">“CGU”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_904_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--InternalRevenueCodeMember_zDonsDSUKxZ4" title="GeneralTerms">Internal Revenue Code</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_903_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--InternalRevenueCodeMember_zs2IqAuxmJ16" title="Defined term">“IRC”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90A_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--USSecuritiesAndExchangeCommissionMember_z5kEUkERccab" title="GeneralTerms">U.S. Securities and Exchange Commission</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_906_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--USSecuritiesAndExchangeCommissionMember_zPACvQqV04pb" title="Defined term">“SEC”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90B_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--SecuritiesExchangeActOf1934Member_zGXlvh3wRyT5" title="GeneralTerms">Securities Exchange Act of 1934</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_904_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--SecuritiesExchangeActOf1934Member_z4xpFYGFZOO2" title="Defined term">“1934 Act”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_909_ecustom--Generalterms_c20221101__20231031__dei--LegalEntityAxis__custom--FederalDepositInsuranceCorporationMember_zjnlBZNSiu6c" title="GeneralTerms">Federal Deposit Insurance Corporation</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span id="xdx_90D_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--FederalDepositInsuranceCorporationMember_zQ2joa0yEtC1" title="Defined term">“FDIC”</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; width: 68%"><b>Term</b></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 15%"><b>Defined Term</b></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 15%"><b>Reference</b></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><b>Terms related to the Company’s locations:</b></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_904_ecustom--TermsRelatedToCompanysLocations_c20221101__20231031__dei--LegalEntityAxis__custom--OutdoorGrowPropertyLocatedInTrailOregonLeasedFromCEOMember_zzZok30nOLBd" title="Terms related to companys locations">Outdoor grow property located in Trail, Oregon leased from CEO</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90B_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--OutdoorGrowPropertyLocatedInTrailOregonLeasedFromCEOMember_zzAXGkPqoBc4" title="Defined term">“Trail”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_905_ecustom--TermsRelatedToCompanysLocations_c20221101__20231031__dei--LegalEntityAxis__custom--OutdoorPostHarvestFacilityLocatedInMedfordOregonLeasedFromCEOMember_zTUHpOPsf1Jf" title="Terms related to companys locations">Outdoor post-harvest facility located in Medford, Oregon leased from CEO</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_905_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--OutdoorPostHarvestFacilityLocatedInMedfordOregonLeasedFromCEOMember_z01mSXKixCGc" title="Defined term">“Lars”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><b>Terms related to officers and directors of the Company:</b></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_909_ecustom--TermsRelatedToOfficersAndDirectorsOfCompany_c20221101__20231031__dei--LegalEntityAxis__custom--PresidentAndChiefExecutiveOfficerMember_zdtzPziv4jsh" title="Terms related to officers and directors of the Company">President & Chief Executive Officer</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_906_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--PresidentAndChiefExecutiveOfficerMember_zMz3JIydDkhj" title="Defined term">“CEO”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_904_ecustom--TermsRelatedToOfficersAndDirectorsOfCompany_c20221101__20231031__dei--LegalEntityAxis__srt--ChiefFinancialOfficerMember_zh3amCXCvuU7" title="Terms related to officers and directors of the Company">Chief Financial Officer</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_900_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__srt--ChiefFinancialOfficerMember_z9v8Rm9up6Ed" title="Defined term">“CFO”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_905_ecustom--TermsRelatedToOfficersAndDirectorsOfCompany_c20221101__20231031__dei--LegalEntityAxis__custom--SeniorVicePresidentOfGRUnlimitedMember_z1Md9mPnDqm7" title="Terms related to officers and directors of the Company">Senior Vice President of GR Unlimited</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90F_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--SeniorVicePresidentOfGRUnlimitedMember_zw7noI9kcmAc" title="Defined term">“SVP”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90D_ecustom--TermsRelatedToOfficersAndDirectorsOfCompany_c20221101__20231031__dei--LegalEntityAxis__srt--ChiefOperatingOfficerMember_zVj7jbCc2ZPc" title="Terms related to officers and directors of the Company">Chief Operating Officer (position eliminated in December 2021)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_908_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__srt--ChiefOperatingOfficerMember_zsbYeWr669w3" title="Defined term">“COO”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_900_ecustom--TermsRelatedToOfficersAndDirectorsOfCompany_c20221101__20231031__dei--LegalEntityAxis__custom--MichiganGeneralManagerMember_zlX06wxCNbF1" title="Terms related to officers and directors of the Company">Michigan General Manager</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90D_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--MichiganGeneralManagerMember_zGL8UfIglrTi" title="Defined term">“GM”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><b>Terms related to transactions with High Street Capital Partners, LLC:</b></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90B_ecustom--TermsRelatedToTransactionsWithHighStreetCapitalPartnersLlc_c20221101__20231031__dei--LegalEntityAxis__custom--HighStreetCapitalPartnersLLCMember_zjJ5H2dbqSjc" title="Terms related to transactions with High Street Capital Partners, LLC">High Street Capital Partners, LLC</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90B_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--HighStreetCapitalPartnersLLCMember_z06nXZyBW3xb" title="Defined term">“HSCP”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 6.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90D_ecustom--TermsRelatedToTransactionsWithHighStreetCapitalPartnersLlc_c20221101__20231031__dei--LegalEntityAxis__custom--AgreementOfTheCompanyToAcquireSubstantiallyAllOfTheAssetsOfTheGrowingAndRetailOperationsOfHSCPMember_zbQCDvXR4Rpk" title="Terms related to transactions with High Street Capital Partners, LLC">Agreement of the Company to acquire substantially all of the assets of the growing and retail operations of HSCP</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_908_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--AgreementOfTheCompanyToAcquireSubstantiallyAllOfTheAssetsOfTheGrowingAndRetailOperationsOfHSCPMember_zRLy0HYm47i" title="Defined term">“HSCP Transaction”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 6.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_905_ecustom--TermsRelatedToTransactionsWithHighStreetCapitalPartnersLlc_c20221101__20231031__dei--LegalEntityAxis__custom--ManagementServicesAgreementWithHSCPMember_zD0rUouI7SK" title="Terms related to transactions with High Street Capital Partners, LLC">Management Services Agreement with HSCP</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_905_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--ManagementServicesAgreementWithHSCPMember_zeQgOLpD7zii" title="Defined term">“HSCP MSA”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 6.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_902_ecustom--TermsRelatedToTransactionsWithHighStreetCapitalPartnersLlc_c20221101__20231031__dei--LegalEntityAxis__custom--SecuredPromissoryNotePayableWithAPrincipalSumMember_zxs3TWWbhEs9" title="Terms related to transactions with High Street Capital Partners, LLC">Secured promissory note payable with a principal sum of $1,250,000</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_903_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--SecuredPromissoryNotePayableWithAPrincipalSumMember_zRrLXJnxKf5e" title="Defined term">“Secured Promissory Note” </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Notes 6.1, 10.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90A_ecustom--TermsRelatedToTransactionsWithHighStreetCapitalPartnersLlc_c20221101__20231031__dei--LegalEntityAxis__custom--PrincipalPaymentOfDueToHSCPMember_zgWg7Eio4wCe" title="Terms related to transactions with High Street Capital Partners, LLC">Principal Payment of $500,000 due to HSCP on May 1, 2023</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_901_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--PrincipalPaymentOfDueToHSCPMember_zIkpNLYbDf03" title="Defined term">“First Principal Payment”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 10.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><b>Terms related to transactions with Plant-Based Investment Corp.:</b></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_900_ecustom--TermsRelatedToTransactionsWithPlantbasedInvestmentCorp_c20221101__20231031__dei--LegalEntityAxis__custom--PlantBasedInvestmentCorpFormerlyRelatedPartyMember_zNb0uN1KLZT8" title="Terms related to transactions with Plant-Based Investment Corp">Plant-Based Investment Corp., formerly related party</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90B_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--PlantBasedInvestmentCorpFormerlyRelatedPartyMember_z48rx2c0cnGi" title="Defined term">“PBIC”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90B_ecustom--TermsRelatedToTransactionsWithPlantbasedInvestmentCorp_c20221101__20231031__dei--LegalEntityAxis__custom--UnsecuredPromissoryNoteAgreementWithPBICMember_zAVLImfmrvc" title="Terms related to transactions with Plant-Based Investment Corp">Unsecured promissory note agreement with PBIC of September 9, 2021</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_905_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--UnsecuredPromissoryNoteAgreementWithPBICMember_zr5nSdMPq7u2" title="Defined term">“PBIC Note”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 10.2</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_903_ecustom--TermsRelatedToTransactionsWithPlantbasedInvestmentCorp_c20221101__20231031__dei--LegalEntityAxis__custom--TheCompanysSunGrownAflowerHarvestDefinedInThePBICNoteMember_z6uqvOfDqjni" title="Terms related to transactions with Plant-Based Investment Corp">The Company’s sun-grown A-flower 2021 harvest, defined in the PBIC Note</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_909_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--TheCompanysSunGrownAflowerHarvestDefinedInThePBICNoteMember_zOQotsqJP40h" title="Defined term">“Harvest”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 10.2</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_907_ecustom--TermsRelatedToTransactionsWithPlantbasedInvestmentCorp_c20221101__20231031__dei--LegalEntityAxis__custom--TheCompanysFormerOwnershipOfSharesOfPBICMember_z5W9mqpKhbt5" title="Terms related to transactions with Plant-Based Investment Corp">The Company’s former ownership of 2,362,204 shares of PBIC</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90A_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--TheCompanysFormerOwnershipOfSharesOfPBICMember_ziHH8x5mm65c" title="Defined term">“PBIC Shares”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 10.2</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_904_ecustom--TermsRelatedToTransactionsWithPlantbasedInvestmentCorp_c20221101__20231031__dei--LegalEntityAxis__custom--OntarioIncReceiverOfPBICSharesFromTheCompanyAsPartOfTheSettlementOfthePBICNoteMember_zvwScv8WQdKe" title="Terms related to transactions with Plant-Based Investment Corp">2766923 Ontario Inc., receiver of PBIC Shares from the Company as part of the settlement of the PBIC Note</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_900_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--OntarioIncReceiverOfPBICSharesFromTheCompanyAsPartOfTheSettlementOfthePBICNoteMember_zHATZqcF22ei" title="Defined term">“Creditor”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 10.2</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><b>Terms related to Convertible Debentures issued in December 2022:</b></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_909_ecustom--TermsRelatedToConvertibleDebenturesIssuedInDecember2022_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember_zNTk4wkHNp6k" title="Terms related to Convertible Debentures issued in December 2022">Convertible debentures with aggregate principal amount of $2,000,000 issued in December 2022</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90D_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember_zjWvVRsoLaAe" title="Defined term">“December Convertible Debentures”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 11.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_906_ecustom--TermsRelatedToConvertibleDebenturesIssuedInDecember2022_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--PurchasersOfConvertibleDebenturesMember_zsjjNVAnKWl9" title="Terms related to Convertible Debentures issued in December 2022">Purchasers of Convertible Debentures</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_903_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--PurchasersOfConvertibleDebenturesMember_ziK4Ua59UdV4" title="Defined term">“Purchasers”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 11.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_906_ecustom--TermsRelatedToConvertibleDebenturesIssuedInDecember2022_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--WarrantsIssuedToThePurchasersMember_zMSNtdeam7t2" title="Terms related to Convertible Debentures issued in December 2022">6,716,499 warrants issued to the Purchasers</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90C_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--WarrantsIssuedToThePurchasersMember_zqiVOV93N8Xd" title="Defined term">“December Warrants”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 11.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><b>Terms related to Convertible Debentures issued in July 2023:</b></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90B_ecustom--TermsRelatedToConvertibleDebenturesIssuedInJuly2023_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebentures1Member_zFEljP7Fic1j" title="Terms related to Convertible Debentures issued in July 2023">Convertible debentures with aggregate principal amount of $5,000,000 issued in July 2023</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_901_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebentures1Member_zRwCyCevX8D" title="Defined term">“July Convertible Debentures”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 11.2</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90A_ecustom--TermsRelatedToConvertibleDebenturesIssuedInJuly2023_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--SubscribersOfConvertibleDebenturesMember_zVbklDGaQPy8" title="Terms related to Convertible Debentures issued in July 2023">Subscribers of Convertible Debentures</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_906_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--SubscribersOfConvertibleDebenturesMember_zOgQGgue6Nka" title="Defined term">“Subscribers”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 11.2</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90D_ecustom--TermsRelatedToConvertibleDebenturesIssuedInJuly2023_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--WarrantsIssuedToTheSubscribersMember_ztKWUOkWRC9k" title="Terms related to Convertible Debentures issued in July 2023">13,737,500 warrants issued to the Subscribers</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_905_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--WarrantsIssuedToTheSubscribersMember_zH96yVwwGw46" title="Defined term">“July Warrants”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 11.2</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><b>Terms related to Convertible Debentures issued in August 2023:</b></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_909_ecustom--TermsRelatedToConvertibleDebenturesIssuedInAugust2023_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebentures2Member_zrtymlQSuMlg" title="Terms related to Convertible Debentures issued in August 2023">Convertible debentures with aggregate principal amount of $1,000,000 issued in August 2023</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_901_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebentures2Member_zWQghAwbKn53" title="Defined term">“August Convertible Debentures”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 11.2.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_900_ecustom--TermsRelatedToConvertibleDebenturesIssuedInAugust2023_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--SubscribersOfConvertibleDebenturesMember_zNRoesx21Nl7" title="Terms related to Convertible Debentures issued in August 2023">Subscribers of Convertible Debentures</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_907_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--SubscribersOfConvertibleDebenturesMember_zOU1ZSZczlUd" title="Defined term">“Subscribers”</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 11.2.1</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; width: 68%"><b>Term</b></td> <td style="border-bottom: Black 1pt solid; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 15%"><b>Defined Term</b></td> <td style="border-bottom: Black 1pt solid; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 15%"><b>Reference</b></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><b>Terms related to December 2021 non-brokered private placement of common shares:</b></td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_909_ecustom--TermsRelatedToNonbrokeredPrivatePlacementOfCommonShares_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--PrivatePlacementsMember_znnjMUvulZka" title="Terms related to non-brokered private placement of common shares">Non-brokered private placement of common shares (“Private Placement”) for total gross proceeds of $1,300,000</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90D_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--PrivatePlacementsMember_z0jjdsHEZ1B5" title="Defined term">“Private Placement”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 12.3</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"> </td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><b>Terms related to March 2021 brokered private placement of special warrants:</b></td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90A_ecustom--TermsRelatedToBrokeredPrivatePlacementOfSpecialWarrants_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--AgentBrokeredPrivatePlacementOfSpecialWarrantsMember_zYzm79Otbn0f" title="Terms related to brokered private placement of special warrants">Agent for March 2021 brokered private placement of special warrants</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_902_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--AgentBrokeredPrivatePlacementOfSpecialWarrantsMember_zTY9t9J470Sf" title="Defined term">“Agent”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 13.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_902_ecustom--TermsRelatedToBrokeredPrivatePlacementOfSpecialWarrants_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--BrokeredPrivatePlacementOfSpecialWarrantsMember_zYuwsQfEBMD4" title="Terms related to brokered private placement of special warrants">March 2021 brokered private placement of special warrants</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_902_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--BrokeredPrivatePlacementOfSpecialWarrantsMember_zoPgcPiwhZ48" title="Defined term">“Offering”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_909_ecustom--TermsRelatedToBrokeredPrivatePlacementOfSpecialWarrants_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--AnAggregateOfBrokerWarrantsOfTheCompanyMember_z154A7xAYKm4" title="Terms related to brokered private placement of special warrants">An aggregate of 1,127,758 broker warrants of the Company</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_902_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--AnAggregateOfBrokerWarrantsOfTheCompanyMember_zgiCovUHoIWh" title="Defined term">“Broker Warrants”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 13.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_904_ecustom--TermsRelatedToBrokeredPrivatePlacementOfSpecialWarrants_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--CompensationOptionsResultingFromExerciseOfBrokerWarrantsMember_zMAxG9aAC6oj" title="Terms related to brokered private placement of special warrants">Compensation options, resulting from exercise of Broker Warrants</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_904_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--CompensationOptionsResultingFromExerciseOfBrokerWarrantsMember_zQ6Fi1pGZGSf" title="Defined term">“Compensation Options”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 13.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_907_ecustom--TermsRelatedToBrokeredPrivatePlacementOfSpecialWarrants_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--WarrantsForConsiderationOfAdvisoryServicesIssuedToTheAgentMember_zrZ7sv29sI1c" title="Terms related to brokered private placement of special warrants">Warrants for consideration of advisory services issued to the Agent</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_908_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--WarrantsForConsiderationOfAdvisoryServicesIssuedToTheAgentMember_zcJCDvLPc3Ca" title="Defined term">“Advisory Warrants”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 13.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90F_ecustom--TermsRelatedToBrokeredPrivatePlacementOfSpecialWarrants_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--TheBrokerWarrantsAndAdvisoryWarrantsReferredToCollectivelyMember_znDKaCDLWP3k" title="Terms related to brokered private placement of special warrants">The Broker Warrants and Advisory Warrants referred to collectively</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_904_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--TheBrokerWarrantsAndAdvisoryWarrantsReferredToCollectivelyMember_zsW8SQajMOh1" title="Defined term">“Agent Warrants”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 13.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90C_ecustom--TermsRelatedToBrokeredPrivatePlacementOfSpecialWarrants_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--OneUnitOfTheCompanyResultingFromExerciseOfACompensationOptionMember_zVrgicfIWdD2" title="Terms related to brokered private placement of special warrants">One unit of the Company resulting from exercise of a Compensation Option, comprised of one common share and one common share purchase warrant</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90F_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--OneUnitOfTheCompanyResultingFromExerciseOfACompensationOptionMember_z5mJEHCoubgj" title="Defined term">“Compensation Unit”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 13.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_904_ecustom--TermsRelatedToBrokeredPrivatePlacementOfSpecialWarrants_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--WarrantResultingFromCompensationOptionMember_zm4ecH6MPdb2" title="Terms related to brokered private placement of special warrants">Warrant resulting from Compensation Option</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_903_ecustom--DefinedTerm_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--WarrantResultingFromCompensationOptionMember_zIH5vTnPQ1lk" title="Defined term">“Compensation Warrant”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 13.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"> </td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><b>Terms related to consulting agreement with Goodness Growth</b></td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90E_ecustom--TermsRelatedToConsultingAgreementWithGoodnessGrowth_c20221101__20231031__dei--LegalEntityAxis__custom--GoodnessGrowthHoldingsIncMember_z71LuKsImpVd" title="Terms related to consulting agreement with Goodness Growth">Goodness Growth Holdings, Inc. (CSE: GDNS; OTCQX: GDNSF)</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_905_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GoodnessGrowthHoldingsIncMember_zhzFLCyBixDd" title="Defined term">“Goodness Growth”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 13.2</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90D_ecustom--TermsRelatedToConsultingAgreementWithGoodnessGrowth_c20221101__20231031__dei--LegalEntityAxis__custom--TheConsultingAgreementUnderWhichTheCompanyProvidesServicesToGoodnessGrowthMember_zfGfT7LNC5Eh" title="Terms related to consulting agreement with Goodness Growth">The consulting agreement under which the Company provides services to Goodness Growth</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90C_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--TheConsultingAgreementUnderWhichTheCompanyProvidesServicesToGoodnessGrowthMember_zroqi5HM2uCd" title="Defined term">“Consulting Agreement”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 13.2</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_90E_ecustom--TermsRelatedToConsultingAgreementWithGoodnessGrowth_c20221101__20231031__dei--LegalEntityAxis__custom--VolumeWeightedAveragePriceMember_zNGbCs9bYeR6" title="Terms related to consulting agreement with Goodness Growth">Volume weighted average price</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_906_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--VolumeWeightedAveragePriceMember_zxtCFCxZUcY9" title="Defined term">“VWAP”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 13.2</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"> </td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><b>Terms related to ABCO Garden State, LLC secured draw down promissory note</b></td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_909_ecustom--TermsRelatedToAbcoGardenStateLlcSecuredDrawDownPromissoryNote_c20221101__20231031__dei--LegalEntityAxis__custom--ABCOGardenStateLLCMember_zu4L8mSDnFy8" title="Terms related to ABCO Garden State, LLC secured draw down promissory note">ABCO Garden State, LLC</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_909_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--ABCOGardenStateLLCMember_zJkRRh7al8K4" title="Defined term">“ABCO”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 6.2.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_906_ecustom--TermsRelatedToAbcoGardenStateLlcSecuredDrawDownPromissoryNote_c20221101__20231031__dei--LegalEntityAxis__custom--NewJerseyCannabisRegulatoryCommissionMember_zoH9ihkWKx6b" title="Terms related to ABCO Garden State, LLC secured draw down promissory note">New Jersey Cannabis Regulatory Commission</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90D_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--NewJerseyCannabisRegulatoryCommissionMember_zftAmAdEDUw" title="Defined term">“CRC”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 6.2.1</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"><span id="xdx_901_ecustom--TermsRelatedToAbcoGardenStateLlcSecuredDrawDownPromissoryNote_c20221101__20231031__dei--LegalEntityAxis__custom--SecuredDrawDownPromissoryNoteMember_z5YyYhqlaCVl" title="Terms related to ABCO Garden State, LLC secured draw down promissory note">Secured draw down promissory note</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_903_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--SecuredDrawDownPromissoryNoteMember_zzx0j09ocL89" title="Defined term">“ABCO Promissory Note”</span></td> <td style="text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">Note 6.2.1</td> </tr> </table> <p id="xdx_8AA_zdQiEmTAUQY5" style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2023 | ifrs-full |
Disclosure Of Effects Of Changes In Parents Ownership Interest In Subsidiary That Do Not Result In Loss Of Control On Equity Attributable To Owners Of Parent Explanatory
DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89F_eifrs-full--DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory_z5gpDvaGzfd6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CORPORATE INFORMATION AND DEFINED TERMS (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_8B2_zcmniM0ruZV3" style="display: none">Schedule of subsidiaries and ownership</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; width: 32%; vertical-align: bottom"><b>Company</b></td> <td style="text-align: left; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; width: 32%; vertical-align: bottom"><b>Ownership</b></td> <td style="text-align: left; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; width: 32%; vertical-align: bottom"><b>Defined Term</b></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_904_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueInternationalIncMember_zmnOn2hdDsph" title="Company">Grown Rogue International Inc.</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_907_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueInternationalIncMember_zmGD6KLP55Tf" title="Ownership">100% owner of GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_901_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueInternationalIncMember_zhK2AwavMG3h" title="Defined term">The “Company”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_907_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueUnlimitedLLCMember" title="Company">Grown Rogue Unlimited, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_907_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueUnlimitedLLCMember" title="Ownership">100% by the Company</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_900_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueUnlimitedLLCMember_zhkxGqyulIC7" title="Defined term">“GR Unlimited”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90E_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueGardensLLCMember" title="Company">Grown Rogue Gardens, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90D_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueGardensLLCMember" title="Ownership">100% by GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_902_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueGardensLLCMember_zL3ClGTqFmV9" title="Defined term">“GR Gardens”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90B_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GRUPropertiesLLCMember" title="Company">GRU Properties, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_907_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GRUPropertiesLLCMember" title="Ownership">100% by GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_905_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GRUPropertiesLLCMember_zc0CLEGNJhQa" title="Defined term">“GRU Properties”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90E_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GRIPLLCMember" title="Company">GRIP, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90E_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GRIPLLCMember" title="Ownership">100% by GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90D_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GRIPLLCMember_z5FUqOXlsag9" title="Defined term">“GRIP”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_904_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueDistributionLLCMember" title="Company">Grown Rogue Distribution, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_904_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueDistributionLLCMember" title="Ownership">100% by GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_902_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GrownRogueDistributionLLCMember_zyiWKdMOcZ51" title="Defined term">“GR Distribution”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_902_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GRMichiganLLCMember" title="Company">GR Michigan, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90C_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GRMichiganLLCMember" title="Ownership">87% by GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_90C_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GRMichiganLLCMember_zmLQtRnbQUgb" title="Defined term">“GR Michigan”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_904_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--CanopyManagementLLCMember" title="Company">Canopy Management, LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_900_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--CanopyManagementLLCMember" title="Ownership">87% by GR Unlimited</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_903_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--CanopyManagementLLCMember_zZtQvQIfJUK7" title="Defined term">“Canopy”</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_907_ecustom--CompanyName_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember" title="Company">Golden Harvests LLC</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_901_ecustom--Ownership_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember" title="Ownership">60% by Canopy</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span id="xdx_904_ecustom--DefinedTerm_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_zMxS376GcMo6" title="Defined term">“Golden Harvests”</span></td> </tr> </table> | |
| CY2023 | grin |
Disclosure Of Summary Of Significant Accounting Policies Explanatory
DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
|
<p id="xdx_80B_ecustom--DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_z6PfPu8p2cQ" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in; vertical-align: top"><b><span id="c_002"></span>2.</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_82C_zgztJpkM0ek2">SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS</span></b></td> </tr> </table> <p id="xdx_844_ecustom--StatementOfComplianceExplanatory_zzo8QaTvsrSk" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.1</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_861_zrsCBpBQNVI4">Statement of Compliance</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company’s consolidated financial statements have been prepared in accordance with IFRS as issued by the IASB and interpretations of the IFRIC. These consolidated financials are filed on the system for electronic document analysis and retrieval (SEDAR+).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Board of Directors authorized the issuance of these consolidated financial statements on February 27, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The principal accounting policies adopted in the preparation of these consolidated financial statements are set forth below.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_84C_ecustom--BasisOfConsolidationExplanatory_z2GZ2QiRdh28" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.2</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span><span id="xdx_865_zxtPgTTmbi81">Basis of Consolidation</span></span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The subsidiaries are those companies controlled by the Company, as the Company is exposed, or has rights, to variable returns from its involvement with the subsidiaries and has the ability to affect those returns through its power over the subsidiaries by way of its ownership and rights pertaining to the subsidiaries. The financial statements of subsidiaries are included in these consolidated financial statements from the date that control commences until the date control ceases. All intercompany balances and transactions have been eliminated upon consolidation.</p> <p id="xdx_84A_ecustom--BasisOfMeasurementExplanatory_zAY8UdfAeR8f" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.3</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_861_zEmGb7JHskK3">Basis of Measurement</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">These consolidated financial statements have been prepared on a historical cost basis except for certain financial instruments and biological assets, which are measured at fair value as described herein.</p> <p id="xdx_842_ecustom--FunctionalAndPresentationCurrencyExplanatory_z4bMyxCeHT54" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.4</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_867_zI8p7NXB4KZ7">Functional and Presentation Currency</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company’s functional currency is the Canadian dollar, and the functional currency of its subsidiaries is the United States dollar. These consolidated financial statements are presented in U.S. dollars.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Transactions denominated in foreign currencies are initially recorded in the functional currency using exchange rates in effect at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using exchange rates prevailing at the end of the reporting period. All exchange gains and losses are included in the consolidated statement of comprehensive income (loss).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">For the purpose of presenting consolidated financial statements, the assets and liabilities of the Company are expressed in U.S. Dollars using exchange rates prevailing at the end of the reporting period. Income and expense items are translated at the average exchange rates for the period, unless exchange rates fluctuated significantly during that period, in which case the exchange rates at the dates of the transactions are used. Exchange differences arising, if any, are recognized in other comprehensive income (loss) and reported as currency translation reserve in shareholders’ equity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Foreign exchange gains or losses arising from a monetary item receivable from or payable to a foreign operation, the settlement of which is neither planned nor likely to occur in the foreseeable future and which, in substance, is considered to form part of the net investment in the foreign operation, are recognized in other comprehensive income (loss).</p> <p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zoo3jbE2zUW4" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.5</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_861_zc5bKO1cEaxf">Revenue</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Revenue is recognized when performance obligations under the terms of a contract with a customer are satisfied, which is upon the transfer of control of the contracted goods or provision of contracted services. Control of goods is transferred when title and physical possession of the contracted goods have been transferred to the customer, which is determined by the shipping terms and certain additional considerations. The Company does not have performance obligations subsequent to the transfer of title and physical possession of the contracted goods. Revenues from sales of goods are recognized when the transfer of ownership to the customer has occurred and the customer has accepted the product. Revenues from services are recognized when services have been provided, the income is determinable, and collectability is reasonably assured. The Company’s contract terms do not include a provision for significant post-service delivery obligations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_842_ecustom--ServiceRevenueExplanatory_ze7QSU1RAxSc" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>2.5.1</b></td> <td style="text-align: justify"><b><span id="xdx_869_zRvbzBOzytBl">Service Revenue</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On May 24, 2023, GR Unlimited entered into the Consulting Agreement with Goodness Growth. Under the Consulting Agreement, GR Unlimited supports Goodness Growth in the optimization of its cannabis flower products, with a particular focus on improving the quality and yield of top-grade “A” cannabis flower across its various operating markets, starting with Maryland and Minnesota. The Consulting Agreement and amendments to the Consulting Agreement provide for service revenue earned to be calculated beginning January 2023. Also see Note 13.2 for further discussion on the terms of the Consulting Agreement.</p> <p id="xdx_84B_ecustom--DisclosureOfInventorieExplanatory_zIqyWPPSUgq6" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.6</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_86B_zy53YaQTA2Ad">Inventory</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Inventory is valued at the lower of cost and net realizable value. The capitalized cost for produced inventory includes the direct and indirect costs initially capitalized to biological assets before the transfer to inventory. The capitalized cost also includes subsequent costs such as materials, labor, depreciation and amortization expense on equipment involved in packaging, labelling and inspection. The total cost of inventory also includes the fair value adjustment which represents the fair value of the biological asset at the time of harvest and which is transferred from biological asset costs to inventory upon harvest. All direct and indirect costs related to inventory are capitalized as they are incurred; these costs are recorded ‘Cost of finished cannabis inventory sold’ on the consolidated statement of comprehensive income (loss) at the time cannabis is sold. The realized fair value amounts included in inventory sold are recorded as a separate line on the consolidated statement of comprehensive income (loss).</p> <p id="xdx_843_ecustom--CostOfFinishedCannabisInventorySoldExplanatory_zzMxhsVfbe54" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.7</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_864_z09jmEcgDylf">Cost of Finished Cannabis Inventory Sold</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Cost of finished cannabis inventory sold includes the value of inventory sold, excluding the fair value adjustment carried from biological assets into inventory. Cost of finished cannabis inventory sold also includes the value of inventory write downs.</p> <p id="xdx_84B_ecustom--BiologicalAssetsExplanatory_z0jB3C7DXGNc" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.8</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_869_z3DmvzgNQ3U4">Biological Assets</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Biological assets are measured at fair value. The Company’s biological assets consist of cannabis plants. The Company capitalizes all the direct and indirect costs as incurred related to the biological transformation of the biological assets between the point of initial recognition and the point of harvest, including direct costs, indirect costs, allocated fixed and variable overheads, and depreciation and amortization of equipment used to grow plants through the harvest of the plants. Before planting, the capitalized costs approximate fair value. After planting, fair value is estimated at the fair value of the market sales price of the finished product less costs to complete. Subsequent to harvest, the recognized biological asset amount becomes the cost basis of finished goods inventory. Unrealized gains or losses arising from changes in fair value less costs to sell during the period are included in the consolidated statement of income (loss) as ‘Unrealized fair value gain on growth of biological assets.’ After sale, the amount of ‘Unrealized fair value gain on growth of biological assets’ sold is recognized as ‘Realized fair value amounts in inventory sold’.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zTOuriUESdO4" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.9</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_861_zZ4zlCWVbsWi">Income (Loss) per Share</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Basic income (loss) per share is calculated by dividing the income (loss) attributable to common shareholders by the weighted average number of common shares outstanding in the period. For all periods presented, the income (loss) attributable to common shareholders equals the reported income (loss) attributable to owners of the Company. Diluted income (loss) per share is calculated by the treasury stock method. Under the treasury stock method, the weighted average number of common shares outstanding for the calculation of diluted income (loss) per share assumes that the proceeds to be received on the exercise of dilutive share options and warrants are used to repurchase common shares at the average market price during the period.</p> <p id="xdx_846_ecustom--AccountsPayableAndAccruedLiabilitiesExplanatory_zaGlpEQBK2c7" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.10</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_867_zX1XP0DlJNyd">Accounts Payable and Accrued Liabilities</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Liabilities are recognized for amounts to be paid in the future for goods or services received, whether billed by the supplier or not. Provisions are recognized when the Company has an obligation (legal or constructive) arising from a past event, and the costs to settle this obligation are both probable and able to be reliably measured.</p> <p id="xdx_841_ecustom--DisclosureOfTransactionBetweenRelatedPartiesExplanatory_zrAghfVdLiyh" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.11</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_868_zAjSX9nk4VC3">Related Party Transactions</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are members of key management, subject to common control, or can exert significant influence over the company. Related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties.</p> <p id="xdx_840_ecustom--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentsExplanatory_zf681jnwKlq" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.12</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_862_zaAbwbdQxHw">Property and Equipment</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Property and equipment are stated at cost less accumulated amortization and accumulated impairment losses, if any. Costs include borrowing costs for assets that require a substantial period of time to become ready for use.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Amortization is recognized so as to recognize the cost of assets less their residual values over their useful lives, using the straight-line method. Amortization begins when an asset is available for use, meaning that it is in the location and condition necessary for it to be used in the manner intended by management. The estimated useful lives, residual values and method of amortization are reviewed at each period end, with the effect of any changes in estimated useful lives and residual values accounted for on a prospective basis.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company capitalizes costs incurred to construct assets; when such assets are not available for use as intended by management, amortization expense is not recorded until constructed assets are placed into service.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Amortization is calculated applying the following useful lives:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleAmortizationTableTextBlock_zEsJ2NWb2jHb" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: left; vertical-align: top"><span id="xdx_8BF_zQol7UIwnDm1" style="display: none">Schedule of Amortization</span></td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #FFFFFF; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF; text-align: left; vertical-align: top; width: 35%">Furniture and fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 2%; background-color: #CCEEFF; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 21%; background-color: #CCEEFF; text-align: center; vertical-align: bottom"><span id="xdx_90D_ecustom--AmortizationUsefulLife_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zsuOj1Q5rrIi" title="Amortization Useful life">7-10</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; width: 2%; background-color: #CCEEFF; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 40%; background-color: #CCEEFF; vertical-align: top">years on a straight-line basis</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: left; vertical-align: top">Computer and office equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><span id="xdx_90B_ecustom--AmortizationUsefulLife_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zH9T4rgZvaoe" title="Amortization Useful life">3-5</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #FFFFFF; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; vertical-align: top">years on a straight-line basis</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF; text-align: left; vertical-align: top">Production equipment and other</td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF; text-align: center; vertical-align: bottom"><span id="xdx_90F_ecustom--AmortizationUsefulLife_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zpftXayxRrW8" title="Amortization Useful life">5-10</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #CCEEFF; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF; vertical-align: top">years on a straight-line basis</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: left; vertical-align: top">Leasehold improvements</td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><span id="xdx_90B_ecustom--AmortizationUsefulLife_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_z9zgsscPF5Kf" title="Amortization Useful life">15-40</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #FFFFFF; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; vertical-align: top">years on a straight-line basis</td> </tr> </table> <p id="xdx_8A3_zBFRrlge7MW3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The carrying values of property and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. If any such indication exists, and where the carrying values exceed the estimated recoverable amount, the assets are written down to their recoverable amount, being the higher of their fair value less costs of disposal and their value in use. Fair value is the price at which the asset could be bought or sold in an orderly transaction between market participants. In assessing value in use, the estimated cash flows are discounted to their present value using a pre tax discount rate that reflects the current market assessments of the time value of money and the risks specific to the asset.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Right-of-use leased assets are measured at cost, which is calculated as the amount of the initial measurement of lease liability plus any lease payments made at or before the commencement date, any initial direct costs and related restoration costs. The right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the useful life of the underlying asset. Depreciation is recognized from the commencement date of the lease.</p> <p id="xdx_849_ecustom--ImpairmentOfLongLivedAssetsTextBlock_z5X20VuyIi42" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.13</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_865_zK2iqIn4Cw37">Impairment of Long-Lived Assets</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">For all long-lived assets, except for intangible assets with indefinite useful lives and intangible assets not yet available for use, the Company reviews its carrying amount at the end of each reporting period to determine whether there is any indication that those assets have suffered an impairment loss. Where such impairment exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the greater of fair value less costs of disposal and value in use. In assessing value in use, estimated future cash flows are discounted to their present value using a pretax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Impairment losses are recognized in profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Impairment losses may be reversed in a subsequent period where the impairment no longer exists or has decreased. The carrying amount after a reversal must not exceed the carrying amount (net of depreciation) that would have been determined had no impairment loss been recognized. A reversal of impairment loss is recognized in profit or loss.</p> <p id="xdx_846_ecustom--UnitBasedCompensationExplanatory_z6rRdITKtUw3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.14</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_86A_z0Cgzr3RYmMh">Share-based Compensation</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>2.14.1</b></td> <td style="text-align: justify"><b>Share Based Payment Transactions</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Transactions with non-employees that are settled in equity instruments of the Company are measured at the fair value of the goods or services rendered. In situations where the fair value of the goods or services received by the entity as consideration cannot be reliably measured, transactions are measured at fair value of the equity instruments granted. The fair value of the share-based payments is recognized together with a corresponding increase in equity over a period that services are provided, or goods are received.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>2.14.2</b></td> <td style="text-align: justify"><b>Equity Settled Transactions</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The costs of equity settled transactions with employees are measured by reference to the fair value of the equity instruments at the date on which they are granted, using the Black Scholes option pricing model.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The costs of equity settled transactions are recognized, together with a corresponding increase in equity, over the period in which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (“the vesting date”). The cumulative cost is recognized for equity settled transactions at each reporting date until the vesting date reflects the Company’s best estimate of the number of equity instruments that will ultimately vest. The profit or loss charge or credit for a period represents the movement in cumulative expense recognized at the beginning and end of that period and the corresponding amount is represented in contributed surplus. No expense is recognized for awards that do not ultimately vest.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>2.14.3</b></td> <td style="text-align: justify"><b>Share Issuance Costs</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Costs incurred in connection with the issuance of equity are netted against the proceeds received net of tax. Costs related to the issuance of equity and incurred prior to issuance are recorded as deferred equity issuance costs and subsequently netted against proceeds when they are received.</p> <p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_znbvxlf2wLRj" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.15</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_86D_zfUERcWXFRIk">Income Taxes</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Tax expense includes current and deferred tax. This expense is recognized in profit or loss, except for income tax related to the components of other comprehensive income (loss) or equity, in which case the tax expense is recognized in other comprehensive income (loss) or equity respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Current tax assets and liabilities are obligations or claims for the current and prior periods to be recovered from (or paid to) taxation authorities that are still outstanding at the end of the reporting period. Current tax is computed on the basis of tax profit which differs from net profit. Income taxes are calculated using tax rates and laws enacted or substantively enacted at the end of the reporting period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Deferred tax is recognized based on temporary differences between the carrying amount and the tax basis of the assets and liabilities. Any change in the net amount of deferred tax assets and liabilities is included in profit or loss. Deferred tax assets and liabilities are determined based on enacted or substantively enacted tax rates and laws that are expected to apply to taxable profit for the periods in which the assets and liabilities will be recovered or settled. Deferred tax assets are recognized when it is likely they will be realized. Deferred tax assets and liabilities are not discounted.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company recognizes a deferred tax asset or liability for all deductible temporary differences arising from equity securities of subsidiaries, unless it is probable that the temporary difference will not reverse in the foreseeable future and the Company is able to control the timing of the reversal.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zU98HBCNoLa3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>2.16</b></td> <td style="text-align: justify"><b><span id="xdx_865_zIXASSDfAJSe">Financial Instruments</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>2.16.1</b></td> <td style="text-align: justify"><b>Financial Assets</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><span style="text-decoration: underline">Initial Recognition</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company initially recognizes financial assets at fair value on the date that the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial asset when the contractual rights to the cash flows from the asset expire, or it transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><span style="text-decoration: underline">Classification and measurement</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Under <i>IFRS 9</i> <i>- Financial Instruments</i>, financial assets are initially measured at fair value. In the case of a financial asset not categorized as FVTPL, transaction costs are included. Transaction costs of financial assets carried at FVTPL are expensed in net income (loss).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Subsequent classification and measurement of financial assets depends on the Company’s business objective for managing the asset and the cash flow characteristics of the asset:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized cost – Financial assets held for collection of contractual cash flows that meet the SPPI test are measured at amortized cost. Interest income is recognized as Other income (expense) in the financial statements, and gains/losses are recognized in net income (loss) when the asset is derecognized or impaired.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 1in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in">-</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in">FVOCI – Financial assets held to achieve a particular business objective other than short term trading are designated at FVOCI. IFRS 9 also provides the ability to make an irrevocable election at initial recognition of a financial asset, on an instrument by instrument basis, to designate an equity investment that would otherwise be classified as FVTPL and that is neither held for trading nor contingent consideration arising from a business combination to be classified as FVOCI. There is no recycling of gains or losses through net income (loss). Upon derecognition of the asset, accumulated gains or losses are transferred from OCI directly to Deficit.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 1in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in">-</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in">FVTPL – Financial assets that do not meet the criteria for amortized cost or FVOCI are measured at FVTPL.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>2.16.2</b></td> <td style="text-align: justify"><b>Financial Liabilities</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company initially recognizes financial liabilities at fair value on the date at which the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. The subsequent measurement of financial liabilities is determined based on their classification as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 1in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in">-</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in">FVTPL – Derivative financial instruments entered into by the Company that do not meet hedge accounting criteria are classified as FVTPL. Gains or losses on these types of financial liabilities are recognized in net income (loss).</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 1in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in; vertical-align: top">-</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in">Amortized cost – All other financial liabilities are classified as amortized cost using the effective interest method. Gains and losses are recognized in net income (loss) when the liabilities are derecognized as well as through the amortization process.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The following table summarizes the original measurement categories for each class of the Company’s financial assets and financial liabilities:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfFinancialAssetsAndFinancialLiabilities_z4d2EG9H7Gt5" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS (Details 1)"> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom"><span id="xdx_8BB_zsXPHk5h2Jzc" style="display: none">Schedule of financial assets and financial liabilities</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; width: 79%; vertical-align: bottom"><b>Asset/Liability</b></td> <td style="text-align: left; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 20%; vertical-align: bottom"><b>Classification</b></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Accounts receivable</td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--AccountsReceivablesMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Cash and cash equivalents</td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--CashAndCashEquivalentMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Marketable securities</td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--MarketableSecuritiesMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">FVTPL</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Warrants asset</td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--WarrantsAssetMember_zJPm9JNRfbd2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">FVTPL</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Accounts payable and accrued liabilities</td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--AccountsPayableAndAccruedLiabilitieMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Long-term debt</td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--LongTermDebtsMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Interest payable</td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--InterestPayablesMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Convertible debentures</td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Derivative liabilities</td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--DerivativeLiabilityMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">FVTPL</td> </tr> </table> <p id="xdx_8A4_zbTIlviIsqI1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><span style="text-decoration: underline">Impairment</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">IFRS 9 introduces a three-stage ECL model for determining impairment of financial assets. The expected credit loss model does not require the occurrence of a triggering event before an entity recognizes credit losses. IFRS 9 requires an entity to recognize expected credit losses upon initial recognition of a financial asset and to update the quantum of expected credit losses at the end of each reporting period to reflect changes to credit risk of the financial asset. The adoption of the ECL model did not have a material impact on the Company’s financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the loss allowance for the financial asset is measured at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial recognition, the loss allowance is measured for the financial asset at an amount equal to twelve month expected credit losses. For trade receivables the Company applies the simplified approach to providing for expected credit losses, which allows the use of a lifetime expected loss provision. Impairment losses on financial assets carried at amortized cost are reversed in subsequent periods if the amount of the loss decreases and the decrease can be objectively related to an event occurring after the impairment was recognized.</p> <p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_zDt9vs4pemxi" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.17</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_862_zBUeAwp3XRce">Business Combinations</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">A business combination is a transaction or event in which the acquirer obtains control of one or more businesses and is accounted for using the acquisition method. The total consideration paid for the acquisition is the aggregate of the fair values of assets acquired, liabilities assumed, and equity instruments issued in exchange for control of the acquiree at the acquisition date. The acquisition date is the date when the Company obtains control of the acquiree. The identifiable assets acquired and liabilities assumed are recognized at their acquisition date fair values, except for deferred taxes and share-based payment awards where IFRS provides exceptions to recording the amounts at fair values. Goodwill represents the difference between total consideration paid and the fair value of the net identifiable assets acquired. Acquisition costs incurred are expensed within the consolidated statement of comprehensive income (loss).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Contingent consideration is measured at its acquisition date fair value and is included as part of the consideration transferred in a business combination, subject to the applicable terms and conditions. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with IFRS 9 <i>Financial Instruments</i> with the corresponding gain or loss recognized in profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Based on the facts and circumstances that existed at the acquisition date, management will perform a valuation analysis to allocate the purchase price based on the fair values of the identifiable assets acquired and liabilities assumed on the acquisition date. Management has one year from the acquisition date to confirm and finalize the facts and circumstances that support the finalized fair value analysis and related purchase price allocation. Until such time, these values are provisionally reported and are subject to changed. Changes to fair values and allocations are retrospectively adjusted in subsequent periods.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">In determining the fair value of all identifiable assets acquired and liabilities assumed, the most significant estimates generally relate to contingent consideration and intangible assets. Management exercises judgment in estimating the probability and timing of when earn-out milestones are expected to be achieved, which is used as the basis for estimating fair value. Identified intangible assets are fair valued using appropriate valuation techniques which are generally based on a forecast of the total expected future net cash flows of the acquiree. Valuations are highly dependent on the inputs used and assumptions made by management regarding the future performance of these assets and any changes in the discount rate applied.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Acquisitions that do not meet the definition of a business combination are accounted for as asset acquisitions. Consideration paid for an asset acquisition is allocated to the individual identifiable assets acquired and liabilities assumed based on their relative fair values. Asset acquisitions do not give rise to goodwill.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Management exercises judgment in determining the entities that it controls for consolidation and associated non-controlling interests. For financial reporting purposes, an entity is considered controlled when the Company has power over an entity and its ability to affect its economic return from the entity. The Company has power over an entity when it has existing rights that give it the ability to direct the relevant activities which can significantly affect the investee’s returns. Such power can result from contractual arrangements. However, certain contractual arrangements contain rights that are designed to protect the Company’s interest, without direct equity ownership in the entity, in which case non-controlling interests are recognized.</p> <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_zBTtZV0aqNP1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.18</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_863_z7885tvIIMXc">Intangible Assets and Goodwill</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Intangible assets are recorded at cost less accumulated amortization and any impairment losses. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Amortization of definite life intangibles is calculated on a straight-line basis over their estimated useful lives.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Goodwill represents the excess of the purchase price paid for the acquisition of an entity over the fair value of the net tangible and intangible assets acquired. Goodwill is allocated to the CGU or group of CGUs which are expected to benefit from the synergies of the combination. Goodwill is not subject to amortization.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Goodwill and intangible assets with an indefinite life or not yet available for use are tested for impairment annually at year-end, and whenever events or circumstances that make it more likely than not that an impairment may have occurred, such as a significant adverse change in the business climate or a decision to sell or dispose all or a portion of a reporting unit. Finite life intangible assets are tested whenever there is an indication of impairment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Goodwill and indefinite life intangible assets are tested for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Indefinite life intangible assets are tested for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Goodwill is tested for impairment based on the level at which it is monitored by management, and not at a level higher than an operating segment. The Company’s goodwill is allocated to the cannabis operating segment and the U.S. cannabis and hemp-derived market CGU. The allocation of goodwill to the CGUs or group of CGUs requires the use of judgment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">An impairment loss is recognized for the amount by which the CGU’s carrying amount exceeds its recoverable amount. The recoverable amounts of the CGUs’ assets are determined based on either fair value less costs of disposal or value-in-use method. There is a material degree of uncertainty with respect to the estimates of the recoverable amounts of the CGU, given the necessity of making key economic assumptions about the future. Impairment losses recognized in respect of a CGU are first allocated to the carrying value of goodwill, and any excess is allocated to the carrying value of assets in the CGU. Any impairment is recorded in profit and loss in the period in which the impairment is identified. A reversal of an asset impairment loss is allocated to the assets of the CGU on a pro rata basis. In allocating a reversal of an impairment loss, the carrying amount of an asset shall not be increased above the lower of its recoverable amount and the carrying amount that would have been determined had no impairment loss been recognized for the asset in the prior period. Impairment losses on goodwill are not subsequently reversed.</p> <p id="xdx_84E_ecustom--AdoptionOfNewAccountingPronouncementsExplanatory_zTKE1gqA7fb7" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.19</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_86E_zNi6Olo0ApC">Adoption of New Accounting Pronouncements</span> </b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><b>Amendments to IAS 41: Agriculture</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">As part of its 2018-2020 annual improvements to the standards process of IFRS, the IASB issued amendments to IAS 41 <i>Agriculture</i>. The amendment removes the requirement in paragraph 22 of IAS 41 for entities to exclude taxation cash flow when measuring the fair value of a biological asset using a present value technique. This will ensure consistency with the requirements in IFRS 13 <i>Fair Value Measurement</i>. The amendment is effective for annual reporting periods beginning on or after January 1, 2022. The Company adopted the Amendments to IAS 41 effective November 1, 2022, which did not have material impact to the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><b>Amendments to IFRS 9: Financial Instruments</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">As part of its 2018-2020 annual improvements to the standards process of IFRS, the IASB issued amendments to IFRS 9 <i>Financial Instruments</i>. The amendment clarifies the fees that an entity includes when assessing whether the terms of a new or modified financial liability are substantially different from the terms of the original financial liability. These fees include only those paid or received between the borrower and the lender, including fees paid or received by either the borrower or lender on the other’s behalf. An entity applies the amendment to financial liabilities that are modified or exchanged on or after the beginning of the annual reporting period in which the entity first applies the amendment. The amendment is effective for annual reporting periods beginning on or after January 1, 2022 with earlier adoption permitted. The Company adopted the Amendments to IFRS 9 effective November 1, 2022, which did not have material impact to the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><b>Amendments to IAS 37: Onerous Contracts and the Cost of Fulfilling a Contract</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The amendment specifies that the ‘cost of fulfilling’ a contract comprises the ‘costs that relate directly to the contract’. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract or an allocation of other costs that relate directly to fulfilling contracts. The amendment is effective for annual periods beginning on or after January 1, 2022 with early application permitted. The Company adopted the amendments to IAS 37 effective November 1, 2022, which did not have material impact to the Company’s consolidated financial statements.</p> <p id="xdx_848_ecustom--NewAccountingPronouncementsExplantory_zqvHqox0fcmh" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.20</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_860_zTWsnWrdoRy3">New Accounting Pronouncements</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><b>Amendments to IAS 1: Classification of Liabilities as Current or Non-current</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The amendment clarifies the requirements relating to determining if a liability should be presented as current or non-current in the statement of financial position. Under the new requirement, the assessment of whether a liability is presented as current or non-current is based on the contractual arrangements in place as at the reporting date and does not impact the amount or timing of recognition. The amendment applies retrospectively for annual reporting periods beginning on or after January 1, 2024. The Company is currently evaluating the potential impact of these amendments on the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><b>IFRS 17 – Insurance Contracts</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">IFRS 17 <i>Insurance Contracts</i> establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of the standard. The objective of IFRS 17 is to ensure that an entity provides relevant information that faithfully represents those contracts. The standard is effective for annual periods beginning on or after January 1, 2023. The Company is evaluating the potential impact of this standard on the Company’s consolidated financial statements.</p> | |
| CY2023 | grin |
Statement Of Compliance Explanatory
StatementOfComplianceExplanatory
|
<p id="xdx_844_ecustom--StatementOfComplianceExplanatory_zzo8QaTvsrSk" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.1</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_861_zrsCBpBQNVI4">Statement of Compliance</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company’s consolidated financial statements have been prepared in accordance with IFRS as issued by the IASB and interpretations of the IFRIC. These consolidated financials are filed on the system for electronic document analysis and retrieval (SEDAR+).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Board of Directors authorized the issuance of these consolidated financial statements on February 27, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The principal accounting policies adopted in the preparation of these consolidated financial statements are set forth below.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> | |
| CY2023 | grin |
Basis Of Consolidation Explanatory
BasisOfConsolidationExplanatory
|
<p id="xdx_84C_ecustom--BasisOfConsolidationExplanatory_z2GZ2QiRdh28" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.2</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span><span id="xdx_865_zxtPgTTmbi81">Basis of Consolidation</span></span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The subsidiaries are those companies controlled by the Company, as the Company is exposed, or has rights, to variable returns from its involvement with the subsidiaries and has the ability to affect those returns through its power over the subsidiaries by way of its ownership and rights pertaining to the subsidiaries. The financial statements of subsidiaries are included in these consolidated financial statements from the date that control commences until the date control ceases. All intercompany balances and transactions have been eliminated upon consolidation.</p> | |
| CY2023 | grin |
Basis Of Measurement Explanatory
BasisOfMeasurementExplanatory
|
<p id="xdx_84A_ecustom--BasisOfMeasurementExplanatory_zAY8UdfAeR8f" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.3</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_861_zEmGb7JHskK3">Basis of Measurement</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">These consolidated financial statements have been prepared on a historical cost basis except for certain financial instruments and biological assets, which are measured at fair value as described herein.</p> | |
| CY2023 | grin |
Functional And Presentation Currency Explanatory
FunctionalAndPresentationCurrencyExplanatory
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<p id="xdx_842_ecustom--FunctionalAndPresentationCurrencyExplanatory_z4bMyxCeHT54" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.4</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_867_zI8p7NXB4KZ7">Functional and Presentation Currency</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company’s functional currency is the Canadian dollar, and the functional currency of its subsidiaries is the United States dollar. These consolidated financial statements are presented in U.S. dollars.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Transactions denominated in foreign currencies are initially recorded in the functional currency using exchange rates in effect at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using exchange rates prevailing at the end of the reporting period. All exchange gains and losses are included in the consolidated statement of comprehensive income (loss).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">For the purpose of presenting consolidated financial statements, the assets and liabilities of the Company are expressed in U.S. Dollars using exchange rates prevailing at the end of the reporting period. Income and expense items are translated at the average exchange rates for the period, unless exchange rates fluctuated significantly during that period, in which case the exchange rates at the dates of the transactions are used. Exchange differences arising, if any, are recognized in other comprehensive income (loss) and reported as currency translation reserve in shareholders’ equity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Foreign exchange gains or losses arising from a monetary item receivable from or payable to a foreign operation, the settlement of which is neither planned nor likely to occur in the foreseeable future and which, in substance, is considered to form part of the net investment in the foreign operation, are recognized in other comprehensive income (loss).</p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Recognition Of Revenue
DescriptionOfAccountingPolicyForRecognitionOfRevenue
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<p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zoo3jbE2zUW4" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.5</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_861_zc5bKO1cEaxf">Revenue</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Revenue is recognized when performance obligations under the terms of a contract with a customer are satisfied, which is upon the transfer of control of the contracted goods or provision of contracted services. Control of goods is transferred when title and physical possession of the contracted goods have been transferred to the customer, which is determined by the shipping terms and certain additional considerations. The Company does not have performance obligations subsequent to the transfer of title and physical possession of the contracted goods. Revenues from sales of goods are recognized when the transfer of ownership to the customer has occurred and the customer has accepted the product. Revenues from services are recognized when services have been provided, the income is determinable, and collectability is reasonably assured. The Company’s contract terms do not include a provision for significant post-service delivery obligations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> | |
| CY2023 | grin |
Service Revenue Explanatory
ServiceRevenueExplanatory
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<p id="xdx_842_ecustom--ServiceRevenueExplanatory_ze7QSU1RAxSc" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>2.5.1</b></td> <td style="text-align: justify"><b><span id="xdx_869_zRvbzBOzytBl">Service Revenue</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On May 24, 2023, GR Unlimited entered into the Consulting Agreement with Goodness Growth. Under the Consulting Agreement, GR Unlimited supports Goodness Growth in the optimization of its cannabis flower products, with a particular focus on improving the quality and yield of top-grade “A” cannabis flower across its various operating markets, starting with Maryland and Minnesota. The Consulting Agreement and amendments to the Consulting Agreement provide for service revenue earned to be calculated beginning January 2023. Also see Note 13.2 for further discussion on the terms of the Consulting Agreement.</p> | |
| CY2023 | grin |
Disclosure Of Inventorie Explanatory
DisclosureOfInventorieExplanatory
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<p id="xdx_84B_ecustom--DisclosureOfInventorieExplanatory_zIqyWPPSUgq6" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.6</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_86B_zy53YaQTA2Ad">Inventory</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Inventory is valued at the lower of cost and net realizable value. The capitalized cost for produced inventory includes the direct and indirect costs initially capitalized to biological assets before the transfer to inventory. The capitalized cost also includes subsequent costs such as materials, labor, depreciation and amortization expense on equipment involved in packaging, labelling and inspection. The total cost of inventory also includes the fair value adjustment which represents the fair value of the biological asset at the time of harvest and which is transferred from biological asset costs to inventory upon harvest. All direct and indirect costs related to inventory are capitalized as they are incurred; these costs are recorded ‘Cost of finished cannabis inventory sold’ on the consolidated statement of comprehensive income (loss) at the time cannabis is sold. The realized fair value amounts included in inventory sold are recorded as a separate line on the consolidated statement of comprehensive income (loss).</p> | |
| CY2023 | grin |
Cost Of Finished Cannabis Inventory Sold Explanatory
CostOfFinishedCannabisInventorySoldExplanatory
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<p id="xdx_843_ecustom--CostOfFinishedCannabisInventorySoldExplanatory_zzMxhsVfbe54" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.7</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_864_z09jmEcgDylf">Cost of Finished Cannabis Inventory Sold</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Cost of finished cannabis inventory sold includes the value of inventory sold, excluding the fair value adjustment carried from biological assets into inventory. Cost of finished cannabis inventory sold also includes the value of inventory write downs.</p> | |
| CY2023 | grin |
Biological Assets Explanatory
BiologicalAssetsExplanatory
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<p id="xdx_84B_ecustom--BiologicalAssetsExplanatory_z0jB3C7DXGNc" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.8</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_869_z3DmvzgNQ3U4">Biological Assets</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Biological assets are measured at fair value. The Company’s biological assets consist of cannabis plants. The Company capitalizes all the direct and indirect costs as incurred related to the biological transformation of the biological assets between the point of initial recognition and the point of harvest, including direct costs, indirect costs, allocated fixed and variable overheads, and depreciation and amortization of equipment used to grow plants through the harvest of the plants. Before planting, the capitalized costs approximate fair value. After planting, fair value is estimated at the fair value of the market sales price of the finished product less costs to complete. Subsequent to harvest, the recognized biological asset amount becomes the cost basis of finished goods inventory. Unrealized gains or losses arising from changes in fair value less costs to sell during the period are included in the consolidated statement of income (loss) as ‘Unrealized fair value gain on growth of biological assets.’ After sale, the amount of ‘Unrealized fair value gain on growth of biological assets’ sold is recognized as ‘Realized fair value amounts in inventory sold’.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Earnings Per Share Explanatory
DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
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<p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zTOuriUESdO4" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.9</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_861_zZ4zlCWVbsWi">Income (Loss) per Share</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Basic income (loss) per share is calculated by dividing the income (loss) attributable to common shareholders by the weighted average number of common shares outstanding in the period. For all periods presented, the income (loss) attributable to common shareholders equals the reported income (loss) attributable to owners of the Company. Diluted income (loss) per share is calculated by the treasury stock method. Under the treasury stock method, the weighted average number of common shares outstanding for the calculation of diluted income (loss) per share assumes that the proceeds to be received on the exercise of dilutive share options and warrants are used to repurchase common shares at the average market price during the period.</p> | |
| CY2023 | grin |
Accounts Payable And Accrued Liabilities Explanatory
AccountsPayableAndAccruedLiabilitiesExplanatory
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<p id="xdx_846_ecustom--AccountsPayableAndAccruedLiabilitiesExplanatory_zaGlpEQBK2c7" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.10</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_867_zX1XP0DlJNyd">Accounts Payable and Accrued Liabilities</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Liabilities are recognized for amounts to be paid in the future for goods or services received, whether billed by the supplier or not. Provisions are recognized when the Company has an obligation (legal or constructive) arising from a past event, and the costs to settle this obligation are both probable and able to be reliably measured.</p> | |
| CY2023 | grin |
Disclosure Of Transaction Between Related Parties Explanatory
DisclosureOfTransactionBetweenRelatedPartiesExplanatory
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<p id="xdx_841_ecustom--DisclosureOfTransactionBetweenRelatedPartiesExplanatory_zrAghfVdLiyh" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.11</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_868_zAjSX9nk4VC3">Related Party Transactions</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are members of key management, subject to common control, or can exert significant influence over the company. Related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties.</p> | |
| CY2023 | grin |
Description Of Accounting Policy For Property Plant And Equipments Explanatory
DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentsExplanatory
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<p id="xdx_840_ecustom--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentsExplanatory_zf681jnwKlq" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.12</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_862_zaAbwbdQxHw">Property and Equipment</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Property and equipment are stated at cost less accumulated amortization and accumulated impairment losses, if any. Costs include borrowing costs for assets that require a substantial period of time to become ready for use.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Amortization is recognized so as to recognize the cost of assets less their residual values over their useful lives, using the straight-line method. Amortization begins when an asset is available for use, meaning that it is in the location and condition necessary for it to be used in the manner intended by management. The estimated useful lives, residual values and method of amortization are reviewed at each period end, with the effect of any changes in estimated useful lives and residual values accounted for on a prospective basis.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company capitalizes costs incurred to construct assets; when such assets are not available for use as intended by management, amortization expense is not recorded until constructed assets are placed into service.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Amortization is calculated applying the following useful lives:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleAmortizationTableTextBlock_zEsJ2NWb2jHb" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: left; vertical-align: top"><span id="xdx_8BF_zQol7UIwnDm1" style="display: none">Schedule of Amortization</span></td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #FFFFFF; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF; text-align: left; vertical-align: top; width: 35%">Furniture and fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 2%; background-color: #CCEEFF; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 21%; background-color: #CCEEFF; text-align: center; vertical-align: bottom"><span id="xdx_90D_ecustom--AmortizationUsefulLife_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zsuOj1Q5rrIi" title="Amortization Useful life">7-10</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; width: 2%; background-color: #CCEEFF; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 40%; background-color: #CCEEFF; vertical-align: top">years on a straight-line basis</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: left; vertical-align: top">Computer and office equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><span id="xdx_90B_ecustom--AmortizationUsefulLife_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zH9T4rgZvaoe" title="Amortization Useful life">3-5</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #FFFFFF; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; vertical-align: top">years on a straight-line basis</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF; text-align: left; vertical-align: top">Production equipment and other</td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF; text-align: center; vertical-align: bottom"><span id="xdx_90F_ecustom--AmortizationUsefulLife_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zpftXayxRrW8" title="Amortization Useful life">5-10</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #CCEEFF; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF; vertical-align: top">years on a straight-line basis</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: left; vertical-align: top">Leasehold improvements</td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><span id="xdx_90B_ecustom--AmortizationUsefulLife_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_z9zgsscPF5Kf" title="Amortization Useful life">15-40</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #FFFFFF; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; vertical-align: top">years on a straight-line basis</td> </tr> </table> <p id="xdx_8A3_zBFRrlge7MW3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The carrying values of property and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. If any such indication exists, and where the carrying values exceed the estimated recoverable amount, the assets are written down to their recoverable amount, being the higher of their fair value less costs of disposal and their value in use. Fair value is the price at which the asset could be bought or sold in an orderly transaction between market participants. In assessing value in use, the estimated cash flows are discounted to their present value using a pre tax discount rate that reflects the current market assessments of the time value of money and the risks specific to the asset.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Right-of-use leased assets are measured at cost, which is calculated as the amount of the initial measurement of lease liability plus any lease payments made at or before the commencement date, any initial direct costs and related restoration costs. The right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the useful life of the underlying asset. Depreciation is recognized from the commencement date of the lease.</p> | |
| CY2023 | grin |
Unit Based Compensation Explanatory
UnitBasedCompensationExplanatory
|
<p id="xdx_846_ecustom--UnitBasedCompensationExplanatory_z6rRdITKtUw3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.14</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_86A_z0Cgzr3RYmMh">Share-based Compensation</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>2.14.1</b></td> <td style="text-align: justify"><b>Share Based Payment Transactions</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Transactions with non-employees that are settled in equity instruments of the Company are measured at the fair value of the goods or services rendered. In situations where the fair value of the goods or services received by the entity as consideration cannot be reliably measured, transactions are measured at fair value of the equity instruments granted. The fair value of the share-based payments is recognized together with a corresponding increase in equity over a period that services are provided, or goods are received.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>2.14.2</b></td> <td style="text-align: justify"><b>Equity Settled Transactions</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The costs of equity settled transactions with employees are measured by reference to the fair value of the equity instruments at the date on which they are granted, using the Black Scholes option pricing model.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The costs of equity settled transactions are recognized, together with a corresponding increase in equity, over the period in which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (“the vesting date”). The cumulative cost is recognized for equity settled transactions at each reporting date until the vesting date reflects the Company’s best estimate of the number of equity instruments that will ultimately vest. The profit or loss charge or credit for a period represents the movement in cumulative expense recognized at the beginning and end of that period and the corresponding amount is represented in contributed surplus. No expense is recognized for awards that do not ultimately vest.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>2.14.3</b></td> <td style="text-align: justify"><b>Share Issuance Costs</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Costs incurred in connection with the issuance of equity are netted against the proceeds received net of tax. Costs related to the issuance of equity and incurred prior to issuance are recorded as deferred equity issuance costs and subsequently netted against proceeds when they are received.</p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Deferred Income Tax Explanatory
DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory
|
<p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_znbvxlf2wLRj" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.15</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_86D_zfUERcWXFRIk">Income Taxes</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Tax expense includes current and deferred tax. This expense is recognized in profit or loss, except for income tax related to the components of other comprehensive income (loss) or equity, in which case the tax expense is recognized in other comprehensive income (loss) or equity respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Current tax assets and liabilities are obligations or claims for the current and prior periods to be recovered from (or paid to) taxation authorities that are still outstanding at the end of the reporting period. Current tax is computed on the basis of tax profit which differs from net profit. Income taxes are calculated using tax rates and laws enacted or substantively enacted at the end of the reporting period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Deferred tax is recognized based on temporary differences between the carrying amount and the tax basis of the assets and liabilities. Any change in the net amount of deferred tax assets and liabilities is included in profit or loss. Deferred tax assets and liabilities are determined based on enacted or substantively enacted tax rates and laws that are expected to apply to taxable profit for the periods in which the assets and liabilities will be recovered or settled. Deferred tax assets are recognized when it is likely they will be realized. Deferred tax assets and liabilities are not discounted.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company recognizes a deferred tax asset or liability for all deductible temporary differences arising from equity securities of subsidiaries, unless it is probable that the temporary difference will not reverse in the foreseeable future and the Company is able to control the timing of the reversal.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Financial Instruments Explanatory
DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
|
<p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zU98HBCNoLa3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>2.16</b></td> <td style="text-align: justify"><b><span id="xdx_865_zIXASSDfAJSe">Financial Instruments</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>2.16.1</b></td> <td style="text-align: justify"><b>Financial Assets</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><span style="text-decoration: underline">Initial Recognition</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company initially recognizes financial assets at fair value on the date that the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial asset when the contractual rights to the cash flows from the asset expire, or it transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><span style="text-decoration: underline">Classification and measurement</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Under <i>IFRS 9</i> <i>- Financial Instruments</i>, financial assets are initially measured at fair value. In the case of a financial asset not categorized as FVTPL, transaction costs are included. Transaction costs of financial assets carried at FVTPL are expensed in net income (loss).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Subsequent classification and measurement of financial assets depends on the Company’s business objective for managing the asset and the cash flow characteristics of the asset:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized cost – Financial assets held for collection of contractual cash flows that meet the SPPI test are measured at amortized cost. Interest income is recognized as Other income (expense) in the financial statements, and gains/losses are recognized in net income (loss) when the asset is derecognized or impaired.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 1in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in">-</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in">FVOCI – Financial assets held to achieve a particular business objective other than short term trading are designated at FVOCI. IFRS 9 also provides the ability to make an irrevocable election at initial recognition of a financial asset, on an instrument by instrument basis, to designate an equity investment that would otherwise be classified as FVTPL and that is neither held for trading nor contingent consideration arising from a business combination to be classified as FVOCI. There is no recycling of gains or losses through net income (loss). Upon derecognition of the asset, accumulated gains or losses are transferred from OCI directly to Deficit.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 1in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in">-</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in">FVTPL – Financial assets that do not meet the criteria for amortized cost or FVOCI are measured at FVTPL.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>2.16.2</b></td> <td style="text-align: justify"><b>Financial Liabilities</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company initially recognizes financial liabilities at fair value on the date at which the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. The subsequent measurement of financial liabilities is determined based on their classification as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 1in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in">-</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in">FVTPL – Derivative financial instruments entered into by the Company that do not meet hedge accounting criteria are classified as FVTPL. Gains or losses on these types of financial liabilities are recognized in net income (loss).</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 1in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in; vertical-align: top">-</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in">Amortized cost – All other financial liabilities are classified as amortized cost using the effective interest method. Gains and losses are recognized in net income (loss) when the liabilities are derecognized as well as through the amortization process.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The following table summarizes the original measurement categories for each class of the Company’s financial assets and financial liabilities:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfFinancialAssetsAndFinancialLiabilities_z4d2EG9H7Gt5" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS (Details 1)"> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom"><span id="xdx_8BB_zsXPHk5h2Jzc" style="display: none">Schedule of financial assets and financial liabilities</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; width: 79%; vertical-align: bottom"><b>Asset/Liability</b></td> <td style="text-align: left; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 20%; vertical-align: bottom"><b>Classification</b></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Accounts receivable</td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--AccountsReceivablesMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Cash and cash equivalents</td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--CashAndCashEquivalentMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Marketable securities</td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--MarketableSecuritiesMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">FVTPL</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Warrants asset</td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--WarrantsAssetMember_zJPm9JNRfbd2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">FVTPL</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Accounts payable and accrued liabilities</td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--AccountsPayableAndAccruedLiabilitieMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Long-term debt</td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--LongTermDebtsMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Interest payable</td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--InterestPayablesMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Convertible debentures</td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Derivative liabilities</td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--DerivativeLiabilityMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">FVTPL</td> </tr> </table> <p id="xdx_8A4_zbTIlviIsqI1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><span style="text-decoration: underline">Impairment</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">IFRS 9 introduces a three-stage ECL model for determining impairment of financial assets. The expected credit loss model does not require the occurrence of a triggering event before an entity recognizes credit losses. IFRS 9 requires an entity to recognize expected credit losses upon initial recognition of a financial asset and to update the quantum of expected credit losses at the end of each reporting period to reflect changes to credit risk of the financial asset. The adoption of the ECL model did not have a material impact on the Company’s financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the loss allowance for the financial asset is measured at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial recognition, the loss allowance is measured for the financial asset at an amount equal to twelve month expected credit losses. For trade receivables the Company applies the simplified approach to providing for expected credit losses, which allows the use of a lifetime expected loss provision. Impairment losses on financial assets carried at amortized cost are reversed in subsequent periods if the amount of the loss decreases and the decrease can be objectively related to an event occurring after the impairment was recognized.</p> | |
| CY2023 | grin |
Schedule Of Financial Assets And Financial Liabilities
ScheduleOfFinancialAssetsAndFinancialLiabilities
|
<table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfFinancialAssetsAndFinancialLiabilities_z4d2EG9H7Gt5" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS (Details 1)"> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom"><span id="xdx_8BB_zsXPHk5h2Jzc" style="display: none">Schedule of financial assets and financial liabilities</span></td> <td style="text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; width: 79%; vertical-align: bottom"><b>Asset/Liability</b></td> <td style="text-align: left; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 20%; vertical-align: bottom"><b>Classification</b></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Accounts receivable</td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--AccountsReceivablesMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Cash and cash equivalents</td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--CashAndCashEquivalentMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Marketable securities</td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--MarketableSecuritiesMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">FVTPL</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Warrants asset</td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--WarrantsAssetMember_zJPm9JNRfbd2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">FVTPL</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Accounts payable and accrued liabilities</td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--AccountsPayableAndAccruedLiabilitieMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Long-term debt</td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--LongTermDebtsMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Interest payable</td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--InterestPayablesMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Convertible debentures</td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">Amortized cost</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; vertical-align: bottom">Derivative liabilities</td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--Classification1_c20221101__20231031__ifrs-full--TypesOfHedgesAxis__custom--DerivativeLiabilityMember" style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; vertical-align: bottom" title="Classification">FVTPL</td> </tr> </table> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Business Combinations Explanatory
DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory
|
<p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_zDt9vs4pemxi" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.17</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_862_zBUeAwp3XRce">Business Combinations</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">A business combination is a transaction or event in which the acquirer obtains control of one or more businesses and is accounted for using the acquisition method. The total consideration paid for the acquisition is the aggregate of the fair values of assets acquired, liabilities assumed, and equity instruments issued in exchange for control of the acquiree at the acquisition date. The acquisition date is the date when the Company obtains control of the acquiree. The identifiable assets acquired and liabilities assumed are recognized at their acquisition date fair values, except for deferred taxes and share-based payment awards where IFRS provides exceptions to recording the amounts at fair values. Goodwill represents the difference between total consideration paid and the fair value of the net identifiable assets acquired. Acquisition costs incurred are expensed within the consolidated statement of comprehensive income (loss).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Contingent consideration is measured at its acquisition date fair value and is included as part of the consideration transferred in a business combination, subject to the applicable terms and conditions. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with IFRS 9 <i>Financial Instruments</i> with the corresponding gain or loss recognized in profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Based on the facts and circumstances that existed at the acquisition date, management will perform a valuation analysis to allocate the purchase price based on the fair values of the identifiable assets acquired and liabilities assumed on the acquisition date. Management has one year from the acquisition date to confirm and finalize the facts and circumstances that support the finalized fair value analysis and related purchase price allocation. Until such time, these values are provisionally reported and are subject to changed. Changes to fair values and allocations are retrospectively adjusted in subsequent periods.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">In determining the fair value of all identifiable assets acquired and liabilities assumed, the most significant estimates generally relate to contingent consideration and intangible assets. Management exercises judgment in estimating the probability and timing of when earn-out milestones are expected to be achieved, which is used as the basis for estimating fair value. Identified intangible assets are fair valued using appropriate valuation techniques which are generally based on a forecast of the total expected future net cash flows of the acquiree. Valuations are highly dependent on the inputs used and assumptions made by management regarding the future performance of these assets and any changes in the discount rate applied.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Acquisitions that do not meet the definition of a business combination are accounted for as asset acquisitions. Consideration paid for an asset acquisition is allocated to the individual identifiable assets acquired and liabilities assumed based on their relative fair values. Asset acquisitions do not give rise to goodwill.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Management exercises judgment in determining the entities that it controls for consolidation and associated non-controlling interests. For financial reporting purposes, an entity is considered controlled when the Company has power over an entity and its ability to affect its economic return from the entity. The Company has power over an entity when it has existing rights that give it the ability to direct the relevant activities which can significantly affect the investee’s returns. Such power can result from contractual arrangements. However, certain contractual arrangements contain rights that are designed to protect the Company’s interest, without direct equity ownership in the entity, in which case non-controlling interests are recognized.</p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Intangible Assets And Goodwill Explanatory
DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory
|
<p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_zBTtZV0aqNP1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.18</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_863_z7885tvIIMXc">Intangible Assets and Goodwill</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Intangible assets are recorded at cost less accumulated amortization and any impairment losses. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Amortization of definite life intangibles is calculated on a straight-line basis over their estimated useful lives.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Goodwill represents the excess of the purchase price paid for the acquisition of an entity over the fair value of the net tangible and intangible assets acquired. Goodwill is allocated to the CGU or group of CGUs which are expected to benefit from the synergies of the combination. Goodwill is not subject to amortization.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Goodwill and intangible assets with an indefinite life or not yet available for use are tested for impairment annually at year-end, and whenever events or circumstances that make it more likely than not that an impairment may have occurred, such as a significant adverse change in the business climate or a decision to sell or dispose all or a portion of a reporting unit. Finite life intangible assets are tested whenever there is an indication of impairment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Goodwill and indefinite life intangible assets are tested for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Indefinite life intangible assets are tested for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Goodwill is tested for impairment based on the level at which it is monitored by management, and not at a level higher than an operating segment. The Company’s goodwill is allocated to the cannabis operating segment and the U.S. cannabis and hemp-derived market CGU. The allocation of goodwill to the CGUs or group of CGUs requires the use of judgment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">An impairment loss is recognized for the amount by which the CGU’s carrying amount exceeds its recoverable amount. The recoverable amounts of the CGUs’ assets are determined based on either fair value less costs of disposal or value-in-use method. There is a material degree of uncertainty with respect to the estimates of the recoverable amounts of the CGU, given the necessity of making key economic assumptions about the future. Impairment losses recognized in respect of a CGU are first allocated to the carrying value of goodwill, and any excess is allocated to the carrying value of assets in the CGU. Any impairment is recorded in profit and loss in the period in which the impairment is identified. A reversal of an asset impairment loss is allocated to the assets of the CGU on a pro rata basis. In allocating a reversal of an impairment loss, the carrying amount of an asset shall not be increased above the lower of its recoverable amount and the carrying amount that would have been determined had no impairment loss been recognized for the asset in the prior period. Impairment losses on goodwill are not subsequently reversed.</p> | |
| CY2023 | grin |
Adoption Of New Accounting Pronouncements Explanatory
AdoptionOfNewAccountingPronouncementsExplanatory
|
<p id="xdx_84E_ecustom--AdoptionOfNewAccountingPronouncementsExplanatory_zTKE1gqA7fb7" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.19</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_86E_zNi6Olo0ApC">Adoption of New Accounting Pronouncements</span> </b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><b>Amendments to IAS 41: Agriculture</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">As part of its 2018-2020 annual improvements to the standards process of IFRS, the IASB issued amendments to IAS 41 <i>Agriculture</i>. The amendment removes the requirement in paragraph 22 of IAS 41 for entities to exclude taxation cash flow when measuring the fair value of a biological asset using a present value technique. This will ensure consistency with the requirements in IFRS 13 <i>Fair Value Measurement</i>. The amendment is effective for annual reporting periods beginning on or after January 1, 2022. The Company adopted the Amendments to IAS 41 effective November 1, 2022, which did not have material impact to the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><b>Amendments to IFRS 9: Financial Instruments</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">As part of its 2018-2020 annual improvements to the standards process of IFRS, the IASB issued amendments to IFRS 9 <i>Financial Instruments</i>. The amendment clarifies the fees that an entity includes when assessing whether the terms of a new or modified financial liability are substantially different from the terms of the original financial liability. These fees include only those paid or received between the borrower and the lender, including fees paid or received by either the borrower or lender on the other’s behalf. An entity applies the amendment to financial liabilities that are modified or exchanged on or after the beginning of the annual reporting period in which the entity first applies the amendment. The amendment is effective for annual reporting periods beginning on or after January 1, 2022 with earlier adoption permitted. The Company adopted the Amendments to IFRS 9 effective November 1, 2022, which did not have material impact to the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><b>Amendments to IAS 37: Onerous Contracts and the Cost of Fulfilling a Contract</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The amendment specifies that the ‘cost of fulfilling’ a contract comprises the ‘costs that relate directly to the contract’. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract or an allocation of other costs that relate directly to fulfilling contracts. The amendment is effective for annual periods beginning on or after January 1, 2022 with early application permitted. The Company adopted the amendments to IAS 37 effective November 1, 2022, which did not have material impact to the Company’s consolidated financial statements.</p> | |
| CY2023 | grin |
New Accounting Pronouncements Explantory
NewAccountingPronouncementsExplantory
|
<p id="xdx_848_ecustom--NewAccountingPronouncementsExplantory_zqvHqox0fcmh" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>2.20</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="xdx_860_zTWsnWrdoRy3">New Accounting Pronouncements</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><b>Amendments to IAS 1: Classification of Liabilities as Current or Non-current</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The amendment clarifies the requirements relating to determining if a liability should be presented as current or non-current in the statement of financial position. Under the new requirement, the assessment of whether a liability is presented as current or non-current is based on the contractual arrangements in place as at the reporting date and does not impact the amount or timing of recognition. The amendment applies retrospectively for annual reporting periods beginning on or after January 1, 2024. The Company is currently evaluating the potential impact of these amendments on the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><b>IFRS 17 – Insurance Contracts</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">IFRS 17 <i>Insurance Contracts</i> establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of the standard. The objective of IFRS 17 is to ensure that an entity provides relevant information that faithfully represents those contracts. The standard is effective for annual periods beginning on or after January 1, 2023. The Company is evaluating the potential impact of this standard on the Company’s consolidated financial statements.</p> | |
| CY2023 | ifrs-full |
Disclosure Of Detailed Information About Biological Assets Explanatory
DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory
|
<p id="xdx_801_eifrs-full--DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory_zn8TL7788ap5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in; vertical-align: top"><b>3.</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="c_003"></span><span id="xdx_82E_zykoDFHbFCO6">BIOLOGICAL ASSETS</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Biological assets consist of cannabis plants, which reflect measurement at FVLCTS. changes in the carrying amounts of biological assets at October 31, 2023 and 2022 are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory_zpmY6Y38ASue" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BIOLOGICAL ASSETS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BA_zMKGx8zFb3be" style="display: none">Schedule of Fair value of biological assets</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2023</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2022</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Beginning balance</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_983_ecustom--BiologicalAsset_iS_pp0p0_c20221101__20231031_zDNEIFjXzW85" style="width: 9%; text-align: right" title="Beginning Balance">1,199,519</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_988_ecustom--BiologicalAsset_iS_pp0p0_c20211101__20221031_zMDvvxep65Ce" style="width: 9%; text-align: right" title="Beginning Balance">1,188,552</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Increase in biological assets due to capitalized costs</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--IncreaseInBiologicalAssetsDueToCapitalizedCosts_pp0p0_c20221101__20231031_zcNXy4MyuyH9" style="text-align: right" title="Increase in biological assets due to capitalized costs">6,792,298</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--IncreaseInBiologicalAssetsDueToCapitalizedCosts_pp0p0_c20211101__20221031_zdkZQqvSEAmk" style="text-align: right" title="Increase in biological assets due to capitalized costs">5,630,863</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Change in FVLCTS due to biological transformation</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--ChangeInFairValueLessCostsToSellDueToBiologicalTransformation_c20221101__20231031_pp0p0" style="text-align: right" title="Change in FVLCTS due to biological transformation">3,355,797</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_ecustom--ChangeInFairValueLessCostsToSellDueToBiologicalTransformation_c20211101__20221031_pp0p0" style="text-align: right" title="Change in FVLCTS due to biological transformation">3,278,572</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Transferred to inventory upon harvest</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_ecustom--TransferredToInventoryUponHarvest_c20221101__20231031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transferred to inventory upon harvest">(9,780,792</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_ecustom--TransferredToInventoryUponHarvest_c20211101__20221031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transferred to inventory upon harvest">(8,898,468</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Ending balance</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98B_eifrs-full--BiologicalAssets_iE_pp0p0_c20221101__20231031_z2hbuI1zipLc" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending Balance">1,566,822</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_989_eifrs-full--BiologicalAssets_iE_pp0p0_c20211101__20221031_zbx0hIyAk2p8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending Balance">1,199,519</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A8_z4ML8yNGiMX" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">FVLCTS is determined using a model which estimates the expected harvest yield for plants currently being cultivated, and then adjusts that amount for the expected selling price and also for any additional costs to be incurred, such as post-harvest costs.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following significant unobservable inputs, all of which are classified as level 3 on the fair value hierarchy, were used by management as part of this model:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.25in"> </td> <td style="width: 0.25in; text-align: left">-</td> <td style="text-align: justify">Expected costs required to grow the cannabis up to the point of harvest</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.25in"> </td> <td style="width: 0.25in; text-align: left">-</td> <td style="text-align: justify">Estimated selling price per pound</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.25in"> </td> <td style="width: 0.25in; text-align: left">-</td> <td style="text-align: justify">Expected yield from the cannabis plants</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.25in"> </td> <td style="width: 0.25in; text-align: left">-</td> <td style="text-align: justify">Estimated stage of growth – The Company applied a weighted average number of days out of the 60-day growing cycle that biological assets have reached as of the measurement date based on historical evidence. The Company assigns fair value basis according to the stage of growth and estimated costs to complete cultivation.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_899_eifrs-full--DisclosureOfFairValueMeasurementOfAssetsExplanatory_zV9cQusARSSk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BIOLOGICAL ASSETS (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BF_zt4AOLdlXOAj" style="display: none">Schedule of Fair value of biological assets</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"> </td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: bottom; text-align: center"> </td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: bottom; text-align: center"> </td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Impact of 20% change</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"> </td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2023</td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2022</td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"> <p style="margin-top: 0; margin-bottom: 0">October 31,</p> <p style="margin-top: 0; margin-bottom: 0">2023</p></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2022</td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left">Estimated selling price per pound ($/pound)</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_981_ecustom--EstimatedSellingPricePerLb_c20221101__20231031_pdd" style="width: 9%; text-align: right" title="Estimated selling price per lb">945</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_987_ecustom--EstimatedSellingPricePerLb_c20211101__20221031_pdd" style="width: 9%; text-align: right" title="Estimated selling price per lb">817</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_98D_ecustom--ImpactOfChangeInEstimatedSellingPrice_c20221101__20231031_pp0p0" style="width: 9%; text-align: right" title="Impact of change in estimated selling price">340,390</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_982_ecustom--ImpactOfChangeInEstimatedSellingPrice_c20211101__20221031_pp0p0" style="width: 9%; text-align: right" title="Impact of change in estimated selling price">246,397</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Estimated stage of growth (%)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_902_ecustom--EstimatedStageOfGrowth_dp_c20221101__20231031_zTM602CinCq5" title="Estimated stage of growth">51</span></td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_902_ecustom--EstimatedStageOfGrowth_dp_c20211101__20221031_zFkLpyH8NeDj" title="Estimated stage of growth">49</span></td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_984_ecustom--ImpactOfChangeInEstimatedStageOfGrowth_c20221101__20231031_pp0p0" style="text-align: right" title="Impact of change in estimated stage of growth">280,663</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_986_ecustom--ImpactOfChangeInEstimatedStageOfGrowth_c20211101__20221031_pp0p0" style="text-align: right" title="Impact of change in estimated stage of growth">204,814</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Estimated flower yield per harvest (pound)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--EstimatedFlowerYieldPerHarvestLb_c20221101__20231031_pdd" style="text-align: right" title="Estimated flower yield per harvest (lb)">3,283</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--EstimatedFlowerYieldPerHarvestLb_c20211101__20221031_pdd" style="text-align: right" title="Estimated flower yield per harvest (lb)">2,638</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_98E_ecustom--ImpactOfChangeInEstimatedFlowerYield_c20221101__20231031_pp0p0" style="text-align: right" title="Impact of change in estimated flower yield">280,663</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_988_ecustom--ImpactOfChangeInEstimatedFlowerYield_c20211101__20221031_pp0p0" style="text-align: right" title="Impact of change in estimated flower yield">204,814</td> <td style="text-align: left"> </td></tr> </table> <p id="xdx_8A2_zqoYkV80XZVc" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> | |
| CY2023 | ifrs-full |
Disclosure Of Reconciliation Of Changes In Biological Assets Explanatory
DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory_zpmY6Y38ASue" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BIOLOGICAL ASSETS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BA_zMKGx8zFb3be" style="display: none">Schedule of Fair value of biological assets</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2023</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2022</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Beginning balance</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_983_ecustom--BiologicalAsset_iS_pp0p0_c20221101__20231031_zDNEIFjXzW85" style="width: 9%; text-align: right" title="Beginning Balance">1,199,519</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_988_ecustom--BiologicalAsset_iS_pp0p0_c20211101__20221031_zMDvvxep65Ce" style="width: 9%; text-align: right" title="Beginning Balance">1,188,552</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Increase in biological assets due to capitalized costs</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--IncreaseInBiologicalAssetsDueToCapitalizedCosts_pp0p0_c20221101__20231031_zcNXy4MyuyH9" style="text-align: right" title="Increase in biological assets due to capitalized costs">6,792,298</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--IncreaseInBiologicalAssetsDueToCapitalizedCosts_pp0p0_c20211101__20221031_zdkZQqvSEAmk" style="text-align: right" title="Increase in biological assets due to capitalized costs">5,630,863</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Change in FVLCTS due to biological transformation</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--ChangeInFairValueLessCostsToSellDueToBiologicalTransformation_c20221101__20231031_pp0p0" style="text-align: right" title="Change in FVLCTS due to biological transformation">3,355,797</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_ecustom--ChangeInFairValueLessCostsToSellDueToBiologicalTransformation_c20211101__20221031_pp0p0" style="text-align: right" title="Change in FVLCTS due to biological transformation">3,278,572</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Transferred to inventory upon harvest</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_ecustom--TransferredToInventoryUponHarvest_c20221101__20231031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transferred to inventory upon harvest">(9,780,792</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_ecustom--TransferredToInventoryUponHarvest_c20211101__20221031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transferred to inventory upon harvest">(8,898,468</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Ending balance</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98B_eifrs-full--BiologicalAssets_iE_pp0p0_c20221101__20231031_z2hbuI1zipLc" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending Balance">1,566,822</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_989_eifrs-full--BiologicalAssets_iE_pp0p0_c20211101__20221031_zbx0hIyAk2p8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending Balance">1,199,519</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | grin |
Biological Asset
BiologicalAsset
|
1199519 | usd |
| CY2021Q4 | grin |
Biological Asset
BiologicalAsset
|
1188552 | usd |
| CY2023 | grin |
Increase In Biological Assets Due To Capitalized Costs
IncreaseInBiologicalAssetsDueToCapitalizedCosts
|
6792298 | usd |
| CY2022 | grin |
Increase In Biological Assets Due To Capitalized Costs
IncreaseInBiologicalAssetsDueToCapitalizedCosts
|
5630863 | usd |
| CY2023 | grin |
Change In Fair Value Less Costs To Sell Due To Biological Transformation
ChangeInFairValueLessCostsToSellDueToBiologicalTransformation
|
3355797 | usd |
| CY2022 | grin |
Change In Fair Value Less Costs To Sell Due To Biological Transformation
ChangeInFairValueLessCostsToSellDueToBiologicalTransformation
|
3278572 | usd |
| CY2023 | grin |
Transferred To Inventory Upon Harvest
TransferredToInventoryUponHarvest
|
-9780792 | usd |
| CY2022 | grin |
Transferred To Inventory Upon Harvest
TransferredToInventoryUponHarvest
|
-8898468 | usd |
| CY2023Q4 | ifrs-full |
Biological Assets
BiologicalAssets
|
1566822 | usd |
| CY2022Q4 | ifrs-full |
Biological Assets
BiologicalAssets
|
1199519 | usd |
| CY2023 | ifrs-full |
Disclosure Of Fair Value Measurement Of Assets Explanatory
DisclosureOfFairValueMeasurementOfAssetsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_899_eifrs-full--DisclosureOfFairValueMeasurementOfAssetsExplanatory_zV9cQusARSSk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BIOLOGICAL ASSETS (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BF_zt4AOLdlXOAj" style="display: none">Schedule of Fair value of biological assets</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"> </td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: bottom; text-align: center"> </td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: bottom; text-align: center"> </td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Impact of 20% change</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"> </td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2023</td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2022</td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"> <p style="margin-top: 0; margin-bottom: 0">October 31,</p> <p style="margin-top: 0; margin-bottom: 0">2023</p></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2022</td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left">Estimated selling price per pound ($/pound)</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_981_ecustom--EstimatedSellingPricePerLb_c20221101__20231031_pdd" style="width: 9%; text-align: right" title="Estimated selling price per lb">945</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_987_ecustom--EstimatedSellingPricePerLb_c20211101__20221031_pdd" style="width: 9%; text-align: right" title="Estimated selling price per lb">817</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_98D_ecustom--ImpactOfChangeInEstimatedSellingPrice_c20221101__20231031_pp0p0" style="width: 9%; text-align: right" title="Impact of change in estimated selling price">340,390</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_982_ecustom--ImpactOfChangeInEstimatedSellingPrice_c20211101__20221031_pp0p0" style="width: 9%; text-align: right" title="Impact of change in estimated selling price">246,397</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Estimated stage of growth (%)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_902_ecustom--EstimatedStageOfGrowth_dp_c20221101__20231031_zTM602CinCq5" title="Estimated stage of growth">51</span></td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_902_ecustom--EstimatedStageOfGrowth_dp_c20211101__20221031_zFkLpyH8NeDj" title="Estimated stage of growth">49</span></td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_984_ecustom--ImpactOfChangeInEstimatedStageOfGrowth_c20221101__20231031_pp0p0" style="text-align: right" title="Impact of change in estimated stage of growth">280,663</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_986_ecustom--ImpactOfChangeInEstimatedStageOfGrowth_c20211101__20221031_pp0p0" style="text-align: right" title="Impact of change in estimated stage of growth">204,814</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Estimated flower yield per harvest (pound)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--EstimatedFlowerYieldPerHarvestLb_c20221101__20231031_pdd" style="text-align: right" title="Estimated flower yield per harvest (lb)">3,283</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--EstimatedFlowerYieldPerHarvestLb_c20211101__20221031_pdd" style="text-align: right" title="Estimated flower yield per harvest (lb)">2,638</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_98E_ecustom--ImpactOfChangeInEstimatedFlowerYield_c20221101__20231031_pp0p0" style="text-align: right" title="Impact of change in estimated flower yield">280,663</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_988_ecustom--ImpactOfChangeInEstimatedFlowerYield_c20211101__20221031_pp0p0" style="text-align: right" title="Impact of change in estimated flower yield">204,814</td> <td style="text-align: left"> </td></tr> </table> | |
| CY2023 | grin |
Estimated Selling Price Per Lb
EstimatedSellingPricePerLb
|
945 | |
| CY2022 | grin |
Estimated Selling Price Per Lb
EstimatedSellingPricePerLb
|
817 | |
| CY2023 | grin |
Impact Of Change In Estimated Selling Price
ImpactOfChangeInEstimatedSellingPrice
|
340390 | usd |
| CY2022 | grin |
Impact Of Change In Estimated Selling Price
ImpactOfChangeInEstimatedSellingPrice
|
246397 | usd |
| CY2023 | grin |
Estimated Stage Of Growth
EstimatedStageOfGrowth
|
0.51 | pure |
| CY2022 | grin |
Estimated Stage Of Growth
EstimatedStageOfGrowth
|
0.49 | pure |
| CY2023 | grin |
Impact Of Change In Estimated Stage Of Growth
ImpactOfChangeInEstimatedStageOfGrowth
|
280663 | usd |
| CY2022 | grin |
Impact Of Change In Estimated Stage Of Growth
ImpactOfChangeInEstimatedStageOfGrowth
|
204814 | usd |
| CY2023 | grin |
Estimated Flower Yield Per Harvest Lb
EstimatedFlowerYieldPerHarvestLb
|
3283 | |
| CY2022 | grin |
Estimated Flower Yield Per Harvest Lb
EstimatedFlowerYieldPerHarvestLb
|
2638 | |
| CY2023 | grin |
Impact Of Change In Estimated Flower Yield
ImpactOfChangeInEstimatedFlowerYield
|
280663 | usd |
| CY2022 | grin |
Impact Of Change In Estimated Flower Yield
ImpactOfChangeInEstimatedFlowerYield
|
204814 | usd |
| CY2023 | ifrs-full |
Disclosure Of Inventories Explanatory
DisclosureOfInventoriesExplanatory
|
<p id="xdx_807_eifrs-full--DisclosureOfInventoriesExplanatory_zbvWStkX0o4i" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>4.</b></td> <td style="text-align: justify"><b><span id="c_004"></span><span id="xdx_82E_zQnW4gZmIOo8">INVENTORY</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company’s inventory composition is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--InventoryExplanatory_zbPxEt3UD0vg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVENTORY (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BC_zxSC3OjFvcUl" style="display: none">Schedule of inventory</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20231031_zS55anS6ShZa" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20221031_zIcSoqEfeoBl" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2023</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"> <p style="margin-top: 0; margin-bottom: 0"><b>October 31,</b></p> <p style="margin-top: 0; margin-bottom: 0"><b>2022</b></p></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr id="xdx_40F_eifrs-full--RawMaterials_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Raw materials</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">501,433</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">134,926</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--WorkInProgress_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Work in process</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,677,502</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,735,000</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--FinishedGoods_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Finished goods</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">315,322</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">261,951</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Inventories_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Ending balance</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,494,257</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,131,877</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zJ5Y9BLO4uxe" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The cost of inventories, excluding changes in fair value, included as an expense and included in cost of goods sold for the year ended October 31, 2023, was $<span id="xdx_904_ecustom--InventoryExpenses_c20221101__20231031_pp0p0" title="Inventory expenses">11,155,676</span> (2022 - $<span id="xdx_90B_ecustom--InventoryExpenses_c20211101__20221031_pp0p0" title="Inventory expenses">9,227,439</span>, 2021 - $<span id="xdx_909_ecustom--InventoryExpenses_c20201101__20211031_pp0p0" title="Inventory expenses">3,997,617</span>).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> | |
| CY2023 | grin |
Inventory Explanatory
InventoryExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--InventoryExplanatory_zbPxEt3UD0vg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVENTORY (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BC_zxSC3OjFvcUl" style="display: none">Schedule of inventory</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20231031_zS55anS6ShZa" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20221031_zIcSoqEfeoBl" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2023</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"> <p style="margin-top: 0; margin-bottom: 0"><b>October 31,</b></p> <p style="margin-top: 0; margin-bottom: 0"><b>2022</b></p></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr id="xdx_40F_eifrs-full--RawMaterials_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Raw materials</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">501,433</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">134,926</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--WorkInProgress_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Work in process</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,677,502</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,735,000</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--FinishedGoods_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Finished goods</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">315,322</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">261,951</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Inventories_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Ending balance</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,494,257</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,131,877</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023Q4 | ifrs-full |
Raw Materials
RawMaterials
|
501433 | usd |
| CY2022Q4 | ifrs-full |
Raw Materials
RawMaterials
|
134926 | usd |
| CY2023Q4 | ifrs-full |
Work In Progress
WorkInProgress
|
3677502 | usd |
| CY2022Q4 | ifrs-full |
Work In Progress
WorkInProgress
|
2735000 | usd |
| CY2023Q4 | ifrs-full |
Finished Goods
FinishedGoods
|
315322 | usd |
| CY2022Q4 | ifrs-full |
Finished Goods
FinishedGoods
|
261951 | usd |
| CY2023Q4 | ifrs-full |
Inventories
Inventories
|
4494257 | usd |
| CY2022Q4 | ifrs-full |
Inventories
Inventories
|
3131877 | usd |
| CY2023 | grin |
Inventory Expenses
InventoryExpenses
|
11155676 | usd |
| CY2022 | grin |
Inventory Expenses
InventoryExpenses
|
9227439 | usd |
| CY2021 | grin |
Inventory Expenses
InventoryExpenses
|
3997617 | usd |
| CY2023 | ifrs-full |
Disclosure Of Business Combinations Explanatory
DisclosureOfBusinessCombinationsExplanatory
|
<p id="xdx_804_eifrs-full--DisclosureOfBusinessCombinationsExplanatory_z4yid3KWWADb" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in; vertical-align: top"><b>5.</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="c_005"></span><span id="xdx_82A_zk4isModCNWa">BUSINESS COMBINATIONS</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>5.1</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Golden Harvests LLC</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><span id="xdx_90B_ecustom--BusinessCombinationDescription_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsMember" title="Business combination description">On May 1, 2021, the Company acquired a controlling 60% interest in Golden Harvests for aggregate consideration of $1,007,719 comprised of 1,025,000 common shares of the Company with a fair value of $158,181 and cash payments of $849,536. Consideration remaining to be paid at the date of these consolidated financial statements included cash payments of $360,000.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--RemainingConsiderationExplanatory_zhdBNtLlZlUh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS COMBINATIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.375in; padding-left: 0.375in"><span id="xdx_8BC_zNNSmt8Y4On5" style="display: none">Schedule of consideration remaining</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">Total consideration</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Common<br/> shares</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: -0.375in; padding-left: 0.375in">Cash paid</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_ecustom--CashPaidShares_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pdd" style="width: 9%; text-align: right" title="Cash paid, shares"><span style="-sec-ix-hidden: xdx2ixbrl1379">-</span></td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_986_ecustom--CashPaid_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pp0p0" style="width: 9%; text-align: right" title="Cash paid">479,000</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.375in; padding-left: 0.375in">Cash payable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--CashPayableShares_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pdd" style="text-align: right" title="Cash payable, shares"><span style="-sec-ix-hidden: xdx2ixbrl1383">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--CashPayable_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pp0p0" style="text-align: right" title="Cash payable">370,537</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.375in; padding-left: 0.375in">Common shares issued</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--CommonSharesIssuedShares_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pdd" style="text-align: right" title="Common shares issued, shares">825,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--CommonSharesIssued_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pp0p0" style="text-align: right" title="Common shares issued">122,376</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.375in; padding-left: 0.375in">Common shares issued</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_981_ecustom--CommonSharesIssuableShares_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Common shares issuable, shares">200,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_980_ecustom--CommonSharesIssuable_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Common shares issuable">35,806</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; text-indent: -0.375in; padding-left: 0.375in">Total</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_ecustom--TotalShares_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pdd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total, shares">1,025,000</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98C_ecustom--TotalConsideartion_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total">1,007,719</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A0_z7Nui7iMiZtf" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">During the year ended October 31, 2023, <span id="xdx_90E_ecustom--CommonSharesIssuableShares_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pdd" title="Common shares issuable, shares">200,000</span> common shares with an aggregate fair value of $<span id="xdx_909_ecustom--CommonSharesIssuable_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pp0p0" title="Common shares issuable">35,806</span> were issued.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On December 1, 2021, the Company and the seller of the 60% controlling interest in Golden Harvests agreed to extend the due date of the cash portion of business acquisition consideration payable until December 31, 2024, in exchange for monthly payments at a rate of 18% per annum. The Company may pay all or part of the cash portion of the business acquisition consideration payable prior to December 31, 2024. The following table summarizes the movement in business acquisition consideration payable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--BusinessAcquisitionConsiderationPayableTableTextBlock_z0l4yzkKiZFa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS COMBINATIONS (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B9_zwUZE9MvCZra" style="display: none">Schedule of business acquisition consideration payable</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20221101__20231031_zEQ2cavxwA5l" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Business acquisition consideration payable</td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">$</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr id="xdx_402_ecustom--AcquisitionDateFairValue_iS_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 88%; text-align: left">Acquisition date fair value</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">370,537</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--PaymentsFromAcquisition_zvXP1wKa4He9" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Payments</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(8,000</td> <td style="text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--ApplicationOfPrepayments_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Application of prepayments</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(4,000</td> <td style="text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--Accretion_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Accretion</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,463</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AcquisitionDateFairValue_iE_pp0p0_zl9rRLMaSyUa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Balance – October 31, 2023 and 2022</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">360,000</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zR2kAz0JL232" style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2023 | grin |
Remaining Consideration Explanatory
RemainingConsiderationExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--RemainingConsiderationExplanatory_zhdBNtLlZlUh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS COMBINATIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.375in; padding-left: 0.375in"><span id="xdx_8BC_zNNSmt8Y4On5" style="display: none">Schedule of consideration remaining</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">Total consideration</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Common<br/> shares</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: -0.375in; padding-left: 0.375in">Cash paid</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_ecustom--CashPaidShares_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pdd" style="width: 9%; text-align: right" title="Cash paid, shares"><span style="-sec-ix-hidden: xdx2ixbrl1379">-</span></td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_986_ecustom--CashPaid_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pp0p0" style="width: 9%; text-align: right" title="Cash paid">479,000</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.375in; padding-left: 0.375in">Cash payable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--CashPayableShares_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pdd" style="text-align: right" title="Cash payable, shares"><span style="-sec-ix-hidden: xdx2ixbrl1383">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--CashPayable_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pp0p0" style="text-align: right" title="Cash payable">370,537</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.375in; padding-left: 0.375in">Common shares issued</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--CommonSharesIssuedShares_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pdd" style="text-align: right" title="Common shares issued, shares">825,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--CommonSharesIssued_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pp0p0" style="text-align: right" title="Common shares issued">122,376</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.375in; padding-left: 0.375in">Common shares issued</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_981_ecustom--CommonSharesIssuableShares_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Common shares issuable, shares">200,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_980_ecustom--CommonSharesIssuable_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Common shares issuable">35,806</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; text-indent: -0.375in; padding-left: 0.375in">Total</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_ecustom--TotalShares_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pdd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total, shares">1,025,000</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98C_ecustom--TotalConsideartion_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total">1,007,719</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | grin |
Acquisition Date Fair Value
AcquisitionDateFairValue
|
370537 | usd |
| CY2023 | grin |
Payments From Acquisition
PaymentsFromAcquisition
|
-8000 | usd |
| CY2023 | grin |
Application Of Prepayments
ApplicationOfPrepayments
|
-4000 | usd |
| CY2022Q4 | grin |
Accumulated Amortization Property And Equipment
AccumulatedAmortizationPropertyAndEquipment
|
5086343 | usd |
| CY2023 | grin |
Amortization Of Property And Equipment
AmortizationOfPropertyAndEquipment
|
2515714 | usd |
| CY2023 | grin |
Accumulated Amortization Disposals
AccumulatedAmortizationDisposals
|
-132121 | usd |
| CY2023Q4 | grin |
Accumulated Amortization Property And Equipment
AccumulatedAmortizationPropertyAndEquipment
|
7469936 | usd |
| CY2023 | grin |
Accretion
Accretion
|
1463 | usd |
| CY2023Q4 | grin |
Acquisition Date Fair Value
AcquisitionDateFairValue
|
360000 | usd |
| CY2023 | ifrs-full |
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method Explanatory
DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory
|
<p id="xdx_80F_eifrs-full--DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory_zZIt6a7jIt4k" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in; vertical-align: top"><b>6.</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="c_006"></span><span id="xdx_821_zbOBeGyuEo9e">OTHER INVESTMENTS, PURCHASE DEPOSITS AND NOTES RECEIVABLE</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>6.1</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Investment in Assets Sold by HSCP</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On February 5, 2021, the Company agreed to acquire substantially all of the assets of the growing and retail operations pursuant to the HSCP Transaction, for an aggregate total of $<span id="xdx_907_eifrs-full--ConsiderationPaidReceived_c20221101__20231031__dei--LegalEntityAxis__custom--HighStreetCapitalPartnersMember_pp0p0" title="Total consideration">3,000,000</span> in consideration, payable in a series of tranches, subject to receipt of all necessary regulatory and other approvals. A payment of $250,000 was to be due at closing and the payment of the remaining purchase price was to depend on the timing of the closing. The Company also executed the HSCP MSA, a management services agreement, pursuant to which the Company agreed to pay $21,500 per month as consideration for services rendered thereunder, until the completion of the HSCP Transaction. In accordance with the MSA, the Company owned all production from the growing assets derived from the growing operations of HSCP, and the Company operated the growing facility of HSCP under the MSA until receipt of the necessary regulatory approvals relating to the acquisition by the Company of HSCP’s growing assets. The Company had no involvement with the retail operations contemplated in the agreement until the HSCP Transaction was completed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On April 14, 2022, the HSCP Transaction closed with modifications to the original terms: the retail purchase was mutually terminated, and total consideration for the acquisition was reduced to $2,000,000. Upon closing, the Company had paid $<span id="xdx_90F_eifrs-full--ConsiderationPaidReceived_c20221101__20231031_pp0p0" title="Total consideration">750,000</span> towards the acquisition, and owed a promissory note payable with a principal sum of $1,250,000, which was fully paid on December 31, 2023 subsequent to the consolidated statement of financial position date, as described in Note 10.1.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>6.2</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Notes Receivable</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>6.2.1</b></td> <td style="text-align: justify"><b>ABCO Garden State, LLC Draw Down Promissory Note</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On October 4, 2023, the Company announced that it signed a definitive agreement with an option to acquire 70% of ABCO, pending regulatory approval from the CRC. ABCO was granted a conditional cultivation and manufacturing license by the CRC and will receive its annual cultivation license soon. GR Unlimited executed the ABCO Promissory Note with ABCO’s affiliate, Iron Flag, LLC, to fund tenant improvements and for general working capital at the 50,000 square foot facility leased by ABCO for use in ABCO’s cannabis cultivation operations under construction and estimated to be completed in the second quarter of 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Pursuant to the ABCO Promissory Note, GR Unlimited shall make the maximum amount available to Iron Flag, LLC in one or more advances in an aggregate amount not to exceed $4,000,000. Interest on the outstanding principal borrowed shall accrue at a rate of 12.5% per annum commencing with respect to each advance and accruing until the date the standing advances and all accrued interest is paid in full.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">As at October 31, 2023, the outstanding balance of the ABCO Promissory Note was $1,170,101, and the accrued interest receivable was $8,758.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>6.2.2</b></td> <td style="text-align: justify"><b>New Jersey Retail Promissory Note</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On October 3, 2023, GR Unlimited executed a promissory note and advanced $250,000 to an individual representing the principal amount of the note (the “NJ Retail Promissory Note”). Pursuant to the NJ Retail Promissory Note agreement, interest on the outstanding principal borrowed shall accrue at a rate of 12% per annum provided that, if the extended maturity date of the note is triggered, interest shall accrue on the outstanding balance commencing on the maturity date and ending on the extending maturity date of the promissory note.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">As at October 31, 2023, the outstanding balance of the NJ Retail Promissory Note was $250,000, and the accrued interest receivable was $1,667.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Subsequent to the consolidated statement of position dated October 31, 2023, the Company signed a related definitive agreement on January 16, 2024 to invest in the development of an adult-use dispensary in West New York, New Jersey. Also see subsequent event in note 25.2.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </p> | |
| CY2023 | ifrs-full |
Consideration Paid Received
ConsiderationPaidReceived
|
750000 | usd |
| CY2023 | ifrs-full |
Disclosure Of Leases Explanatory
DisclosureOfLeasesExplanatory
|
<p id="xdx_806_eifrs-full--DisclosureOfLeasesExplanatory_zG2s6ZXoHcLd" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>7.</b></td> <td style="text-align: justify"><b><span id="c_007"></span><span id="xdx_822_zRvlnQjDu7hd">LEASES</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following is a continuity schedule of lease liabilities:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_897_eifrs-full--DisclosureOfLeasePrepaymentsExplanatory_zwOLJJumD8x" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BB_zAamLuGbC1bl" style="display: none">Schedule of lease liabilities</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: left"><b>Lease liabilities</b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2023</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"> <p style="margin-top: 0; margin-bottom: 0">October 31,</p> <p style="margin-top: 0; margin-bottom: 0">2022</p></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">$</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">$</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Balance - beginning</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98D_ecustom--LeaseLiability_iS_pp0p0_c20221101__20231031_zkZjgcN3WUGd" style="width: 9%; text-align: right" title="Balance at beginning">2,301,129</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_984_ecustom--LeaseLiability_iS_pp0p0_c20211101__20221031_zA79j9EmAfP7" style="width: 9%; text-align: right" title="Balance at beginning">2,360,438</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Additions</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--AdditionsLeaseLiabilities_c20221101__20231031_pp0p0" style="text-align: right" title="Additions">2,583,661</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--AdditionsLeaseLiabilities_c20211101__20221031_pp0p0" style="text-align: right" title="Additions">1,030,429</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Disposals</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--Disposals_c20221101__20231031_pp0p0" style="text-align: right" title="Disposals">(292,763</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--Disposals_c20211101__20221031_pp0p0" style="text-align: right" title="Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1448">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Interest expense on lease liabilities</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_eifrs-full--InterestExpenseOnLeaseLiabilities_c20221101__20231031_pp0p0" style="text-align: right" title="Interest expense on lease liabilities">272,521</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_eifrs-full--InterestExpenseOnLeaseLiabilities_c20211101__20221031_pp0p0" style="text-align: right" title="Interest expense on lease liabilities">243,360</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Payments</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--Payments_c20221101__20231031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,945,865</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98B_ecustom--Payments_c20211101__20221031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,333,098</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Balance - ending</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_988_ecustom--LeaseLiability_iE_pp0p0_c20221101__20231031_zgQb6p326pN7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">2,918,683</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--LeaseLiability_iE_pp0p0_c20211101__20221031_zV1W9whMlkk2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">2,301,129</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif">Current portion</span></td> <td style="font-style: italic"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td style="font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_eifrs-full--CurrentLeaseLiabilities_c20231031_pp0p0" style="font-style: italic; text-align: right" title="Current"><span style="font: normal 10pt Times New Roman, Times, Serif">824,271</span></td> <td style="font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td style="font-style: italic"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td style="font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_eifrs-full--CurrentLeaseLiabilities_c20221031_pp0p0" style="font-style: italic; text-align: right" title="Current"><span style="font: normal 10pt Times New Roman, Times, Serif">1,025,373</span></td> <td style="font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif">Non-current portion</span></td> <td style="padding-bottom: 2.5pt; font-style: italic"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_eifrs-full--NoncurrentLeaseLiabilities_c20231031_pp0p0" style="border-bottom: Black 2.5pt double; font-style: italic; text-align: right" title="Non-current"><span style="font: normal 10pt Times New Roman, Times, Serif">2,094,412</span></td> <td style="padding-bottom: 2.5pt; font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; font-style: italic"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_eifrs-full--NoncurrentLeaseLiabilities_c20221031_pp0p0" style="border-bottom: Black 2.5pt double; font-style: italic; text-align: right" title="Non-current"><span style="font: normal 10pt Times New Roman, Times, Serif">1,275,756</span></td> <td style="padding-bottom: 2.5pt; font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A4_z4KD9hwFADY7" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Set out below are undiscounted minimum future lease payments after October 31, 2023:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfFutureMinimumLeasePaymentsTableTextBlock_zeDBzv996Cdb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0in"><span id="xdx_8BA_zdYaOYhR7gX5" style="display: none">Schedule of minimum future lease payments</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20231031_zxP3UNXtA1gj" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> <p style="margin-top: 0; margin-bottom: 0">Total future</p> <p style="margin-top: 0; margin-bottom: 0">minimum lease<br/> payments ($)</p></td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_ecustom--FutureMinimumLeasePayments_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zWF6jEEgijzd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left; padding-left: 0in">Less than one year</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">1,108,495</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--FutureMinimumLeasePayments_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zCqFyrmxqTk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0in">Between one and five years</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,572,570</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--FutureMinimumLeasePayments_iI_zvOvc9HrsnQ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left; padding-left: 0in">Total</td> <td style="padding-bottom: 2.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,681,065</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zs927GfMLgH2" style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2023 | ifrs-full |
Disclosure Of Lease Prepayments Explanatory
DisclosureOfLeasePrepaymentsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_897_eifrs-full--DisclosureOfLeasePrepaymentsExplanatory_zwOLJJumD8x" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BB_zAamLuGbC1bl" style="display: none">Schedule of lease liabilities</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: left"><b>Lease liabilities</b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2023</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"> <p style="margin-top: 0; margin-bottom: 0">October 31,</p> <p style="margin-top: 0; margin-bottom: 0">2022</p></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">$</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">$</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Balance - beginning</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98D_ecustom--LeaseLiability_iS_pp0p0_c20221101__20231031_zkZjgcN3WUGd" style="width: 9%; text-align: right" title="Balance at beginning">2,301,129</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_984_ecustom--LeaseLiability_iS_pp0p0_c20211101__20221031_zA79j9EmAfP7" style="width: 9%; text-align: right" title="Balance at beginning">2,360,438</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Additions</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--AdditionsLeaseLiabilities_c20221101__20231031_pp0p0" style="text-align: right" title="Additions">2,583,661</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--AdditionsLeaseLiabilities_c20211101__20221031_pp0p0" style="text-align: right" title="Additions">1,030,429</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Disposals</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--Disposals_c20221101__20231031_pp0p0" style="text-align: right" title="Disposals">(292,763</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--Disposals_c20211101__20221031_pp0p0" style="text-align: right" title="Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1448">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Interest expense on lease liabilities</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_eifrs-full--InterestExpenseOnLeaseLiabilities_c20221101__20231031_pp0p0" style="text-align: right" title="Interest expense on lease liabilities">272,521</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_eifrs-full--InterestExpenseOnLeaseLiabilities_c20211101__20221031_pp0p0" style="text-align: right" title="Interest expense on lease liabilities">243,360</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Payments</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--Payments_c20221101__20231031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,945,865</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98B_ecustom--Payments_c20211101__20221031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,333,098</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Balance - ending</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_988_ecustom--LeaseLiability_iE_pp0p0_c20221101__20231031_zgQb6p326pN7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">2,918,683</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--LeaseLiability_iE_pp0p0_c20211101__20221031_zV1W9whMlkk2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">2,301,129</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif">Current portion</span></td> <td style="font-style: italic"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td style="font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_eifrs-full--CurrentLeaseLiabilities_c20231031_pp0p0" style="font-style: italic; text-align: right" title="Current"><span style="font: normal 10pt Times New Roman, Times, Serif">824,271</span></td> <td style="font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td style="font-style: italic"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td style="font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_eifrs-full--CurrentLeaseLiabilities_c20221031_pp0p0" style="font-style: italic; text-align: right" title="Current"><span style="font: normal 10pt Times New Roman, Times, Serif">1,025,373</span></td> <td style="font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif">Non-current portion</span></td> <td style="padding-bottom: 2.5pt; font-style: italic"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_eifrs-full--NoncurrentLeaseLiabilities_c20231031_pp0p0" style="border-bottom: Black 2.5pt double; font-style: italic; text-align: right" title="Non-current"><span style="font: normal 10pt Times New Roman, Times, Serif">2,094,412</span></td> <td style="padding-bottom: 2.5pt; font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; font-style: italic"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_eifrs-full--NoncurrentLeaseLiabilities_c20221031_pp0p0" style="border-bottom: Black 2.5pt double; font-style: italic; text-align: right" title="Non-current"><span style="font: normal 10pt Times New Roman, Times, Serif">1,275,756</span></td> <td style="padding-bottom: 2.5pt; font-style: italic; text-align: left"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2022Q4 | grin |
Lease Liability
LeaseLiability
|
2301129 | usd |
| CY2021Q4 | grin |
Lease Liability
LeaseLiability
|
2360438 | usd |
| CY2023 | grin |
Additions Lease Liabilities
AdditionsLeaseLiabilities
|
2583661 | usd |
| CY2022 | grin |
Additions Lease Liabilities
AdditionsLeaseLiabilities
|
1030429 | usd |
| CY2023 | grin |
Disposals
Disposals
|
-292763 | usd |
| CY2023 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
272521 | usd |
| CY2022 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
243360 | usd |
| CY2023 | grin |
Payments
Payments
|
-1945865 | usd |
| CY2022 | grin |
Payments
Payments
|
-1333098 | usd |
| CY2023Q4 | grin |
Lease Liability
LeaseLiability
|
2918683 | usd |
| CY2022Q4 | grin |
Lease Liability
LeaseLiability
|
2301129 | usd |
| CY2023Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
824271 | usd |
| CY2022Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
1025373 | usd |
| CY2023Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
2094412 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
1275756 | usd |
| CY2023Q4 | grin |
Future Minimum Lease Payments
FutureMinimumLeasePayments
|
3681065 | usd |
| CY2023 | grin |
Disclosure Of Property Plant And Equipments Explanatory
DisclosureOfPropertyPlantAndEquipmentsExplanatory
|
<p id="xdx_80B_ecustom--DisclosureOfPropertyPlantAndEquipmentsExplanatory_zQL2n2okCMbh" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>8.</b></td> <td style="text-align: justify"><b><span id="c_008"></span><span id="xdx_824_zfzUjNX8bGN9">PROPERTY AND EQUIPMENT</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_892_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zS66pItA9Oy4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BE_z4DiZpYFUJu6" style="display: none">Property and equipment</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: bottom; font-weight: bold; text-align: left"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Computer and Office<br/> Equipment</b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Production Equipment<br/> and Other</b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Leasehold<br/> Improvements</b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Right-of-<br/> use Assets</b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Total</b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><b>COST</b></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2021</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zAozjVRqcD09" style="width: 9%; text-align: right" title="Property and equipment, beginning">16,283</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zc1z5kpOD3Gh" style="width: 9%; text-align: right" title="Property and equipment, beginning">511,167</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zdFyqUBRLxx4" style="width: 9%; text-align: right" title="Property and equipment, beginning">4,978,088</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zzWnoFFvger7" style="width: 9%; text-align: right" title="Property and equipment, beginning">3,328,032</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20211101__20221031_zf4NQNBdkBo6" style="width: 9%; text-align: right" title="Property and equipment, beginning">8,833,570</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Additions</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zR26PP7YJFh6" style="text-align: right" title="Additions"><span style="-sec-ix-hidden: xdx2ixbrl1492">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zc0pgqAIC6f6" style="text-align: right" title="Additions">34,690</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zYwZvfoCH94g" style="text-align: right" title="Additions">3,014,807</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zKQDFTR4fSA2" style="text-align: right">951,377</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20211101__20221031_zxcRHF5hMQFl" style="text-align: right">4,000,874</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in">Disposals</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z6JtSBSmNYl5" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1500">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zSjhB3mCiE8b" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals">(2,825</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zeIeGqheBKT7" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals">(10,375</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_ztXty3FblO56" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1505">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20211101__20221031_zSLq36UnONV9" style="border-bottom: Black 1pt solid; text-align: right">(13,200</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2022</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zNJJXK8PRmva" style="text-align: right" title="Property and equipment, beginning">16,283</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zIQCplrMcKq4" style="text-align: right" title="Property and equipment, beginning">543,032</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zoatNaBDZhE5" style="text-align: right" title="Property and equipment, beginning">7,982,520</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zdlLigqgxN86" style="text-align: right" title="Property and equipment, beginning">4,279,409</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20221101__20231031_zdvqU2QxZ304" style="text-align: right" title="Property and equipment, beginning">12,821,244</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Additions</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z4UQXq2n0uz4" style="text-align: right" title="Additions"><span style="-sec-ix-hidden: xdx2ixbrl1518">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zABYLjiJEuZ4" style="text-align: right" title="Additions">434,736</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zYLJXSuPjxe4" style="text-align: right" title="Additions">990,469</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_z64EfEd5I1Fi" style="text-align: right">2,583,661</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20221101__20231031_z4R0s09Omh41" style="text-align: right">4,008,866</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in">Disposals</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zEkiipfp3cd7" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1526">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_z7BdAlapnLi5" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals">(3,339</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_ziNozeL9pSw6" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals">(3,862</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zIWTce99EWY2" style="border-bottom: Black 1pt solid; text-align: right">(599,707</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20221101__20231031_zq8V1Y8Mz7gf" style="border-bottom: Black 1pt solid; text-align: right">(606,908</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2023</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zaKWajJnc9Xc" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending">16,283</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_z3lWaLv1RdS2" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending">974,429</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zqVbRp9aCV3g" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending">8,969,127</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zUUNRg4hL7oe" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending">6,263,363</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20221101__20231031_zBDi9jh4ZUf2" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending">16,223,202</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">ACCUMULATED AMORTIZATION</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2021</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zFiER8DL5RQe" style="text-align: right">16,283</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zWhKJMPvIHGh" style="text-align: right">196,103</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zCLnePp9IvFl" style="text-align: right" title="Accumulated amortization property and equipment, beginning">2,017,029</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zpSg9q08uHO4" style="text-align: right" title="Accumulated amortization property and equipment, beginning">861,571</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20211101__20221031_zftlBHpQBRAb" style="text-align: right" title="Accumulated amortization property and equipment, beginning">3,090,986</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Amortization for the period</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z1TURNGH2Mw5" style="text-align: right" title="Amortization for the period"><span style="-sec-ix-hidden: xdx2ixbrl1552">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_z6CRJZPHn8t3" style="text-align: right" title="Amortization for the period">114,197</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zwOgvEGcN0y5" style="text-align: right">706,567</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_z9ov33Nycho6" style="text-align: right">1,181,543</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20211101__20221031_zUccfJfvZaGk" style="text-align: right">2,002,307</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in">Disposals</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zqnu6zNNrhM1" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1559">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zO1BnWPt49va" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals">(895</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zxiR4YHK4VCa" style="border-bottom: Black 1pt solid; text-align: right">(6,055</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98B_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zhyutA2KgZE6" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1563">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98A_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20211101__20221031_zQF15GShw0Z7" style="border-bottom: Black 1pt solid; text-align: right">(6,950</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2022</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zy7GiMT9r53d" style="text-align: right">16,283</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zhIV4vpeyKTj" style="text-align: right">309,405</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_z3yzcix0P29a" style="text-align: right" title="Accumulated amortization property and equipment, beginning">2,717,541</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zJBqZrJd0r1c" style="text-align: right" title="Accumulated amortization property and equipment, beginning">2,043,114</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20221101__20231031_zbsIz2dwwQz" style="text-align: right" title="Accumulated amortization property and equipment, beginning">5,086,343</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Amortization for the period</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zOr0QGhv7fhh" style="text-align: right" title="Amortization for the period"><span style="-sec-ix-hidden: xdx2ixbrl1574">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zTjntTZsSnqd" style="text-align: right" title="Amortization for the period">94,518</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zepaJ8qieo4g" style="text-align: right">1,108,228</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zN9bV4euuWth" style="text-align: right">1,312,968</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20221101__20231031_zbX52UGGWKd5" style="text-align: right">2,515,714</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in">Disposals</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98B_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zxiN8n0ZHfu2" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1581">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zgDXxdM1ptD7" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals">(2,584</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zYWbWMv7OBd3" style="border-bottom: Black 1pt solid; text-align: right">(802</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zJOf5U3LtRPf" style="border-bottom: Black 1pt solid; text-align: right">(128,735</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20221101__20231031_zqBWqnY69tq2" style="border-bottom: Black 1pt solid; text-align: right">(132,121</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2023</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zpwu0ehd4KY9" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending">16,283</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zFc9brCRSar8" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending">401,339</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zwRDYobZHWq1" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending">3,824,967</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zb2DYZWTHb87" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending">3,227,347</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_987_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20221101__20231031_zEa3i2NNGEfh" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending">7,469,936</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">NET BOOK VALUE</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2022</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--PropertyAndEquipmentNet_c20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="-sec-ix-hidden: xdx2ixbrl1598">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zES5llC4AIUg" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value">233,627</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--PropertyAndEquipmentNet_c20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value">5,264,979</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_987_ecustom--PropertyAndEquipmentNet_c20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value">2,236,295</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_980_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20221031_zJSRi13paNH1" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value">7,734,901</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2023</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z5MJ4GICMKlf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="-sec-ix-hidden: xdx2ixbrl1608">-</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98B_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zt4Gt78oYdq4" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value">573,090</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_983_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_ztyR0aXS9Voh" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value">5,144,160</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zvQHwOBgdrL4" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value">3,036,016</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20231031_zluhfhcp3M44" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value">8,753,266</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zTBwMqY9qv54" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the years ended October 31, 2023, amortization capitalized was $<span id="xdx_903_ecustom--AmortizationCapitalized_c20221101__20231031_pp0p0" title="Amortization capitalized">1,937,073</span> (2022 - $<span id="xdx_901_ecustom--AmortizationCapitalized_c20211101__20221031_pp0p0" title="Amortization capitalized">1,251,391</span>) and expensed amortization was $<span id="xdx_90A_eifrs-full--AmortisationExpense_c20221101__20231031_pp0p0" title="Amortization expense">578,641</span> (2022 - $<span id="xdx_908_eifrs-full--AmortisationExpense_c20211101__20221031_pp0p0" title="Amortization expense">750,916</span>; 2021 - $<span id="xdx_90D_eifrs-full--AmortisationExpense_pp0p0_c20201101__20211031_zHMchR08Rnz" title="Amortization expense">180,015</span>).</p> | |
| CY2023 | ifrs-full |
Disclosure Of Detailed Information About Property Plant And Equipment Explanatory
DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_892_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zS66pItA9Oy4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BE_z4DiZpYFUJu6" style="display: none">Property and equipment</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: bottom; font-weight: bold; text-align: left"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Computer and Office<br/> Equipment</b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Production Equipment<br/> and Other</b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Leasehold<br/> Improvements</b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Right-of-<br/> use Assets</b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Total</b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><b>COST</b></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2021</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zAozjVRqcD09" style="width: 9%; text-align: right" title="Property and equipment, beginning">16,283</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zc1z5kpOD3Gh" style="width: 9%; text-align: right" title="Property and equipment, beginning">511,167</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zdFyqUBRLxx4" style="width: 9%; text-align: right" title="Property and equipment, beginning">4,978,088</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zzWnoFFvger7" style="width: 9%; text-align: right" title="Property and equipment, beginning">3,328,032</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20211101__20221031_zf4NQNBdkBo6" style="width: 9%; text-align: right" title="Property and equipment, beginning">8,833,570</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Additions</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zR26PP7YJFh6" style="text-align: right" title="Additions"><span style="-sec-ix-hidden: xdx2ixbrl1492">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zc0pgqAIC6f6" style="text-align: right" title="Additions">34,690</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zYwZvfoCH94g" style="text-align: right" title="Additions">3,014,807</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zKQDFTR4fSA2" style="text-align: right">951,377</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20211101__20221031_zxcRHF5hMQFl" style="text-align: right">4,000,874</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in">Disposals</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z6JtSBSmNYl5" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1500">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zSjhB3mCiE8b" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals">(2,825</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zeIeGqheBKT7" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals">(10,375</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_ztXty3FblO56" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1505">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20211101__20221031_zSLq36UnONV9" style="border-bottom: Black 1pt solid; text-align: right">(13,200</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2022</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zNJJXK8PRmva" style="text-align: right" title="Property and equipment, beginning">16,283</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zIQCplrMcKq4" style="text-align: right" title="Property and equipment, beginning">543,032</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zoatNaBDZhE5" style="text-align: right" title="Property and equipment, beginning">7,982,520</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zdlLigqgxN86" style="text-align: right" title="Property and equipment, beginning">4,279,409</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20221101__20231031_zdvqU2QxZ304" style="text-align: right" title="Property and equipment, beginning">12,821,244</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Additions</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z4UQXq2n0uz4" style="text-align: right" title="Additions"><span style="-sec-ix-hidden: xdx2ixbrl1518">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zABYLjiJEuZ4" style="text-align: right" title="Additions">434,736</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zYLJXSuPjxe4" style="text-align: right" title="Additions">990,469</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_z64EfEd5I1Fi" style="text-align: right">2,583,661</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20221101__20231031_z4R0s09Omh41" style="text-align: right">4,008,866</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in">Disposals</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zEkiipfp3cd7" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1526">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_z7BdAlapnLi5" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals">(3,339</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_ziNozeL9pSw6" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals">(3,862</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zIWTce99EWY2" style="border-bottom: Black 1pt solid; text-align: right">(599,707</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_eifrs-full--DisposalsPropertyPlantAndEquipment_pp0p0_c20221101__20231031_zq8V1Y8Mz7gf" style="border-bottom: Black 1pt solid; text-align: right">(606,908</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2023</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zaKWajJnc9Xc" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending">16,283</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_z3lWaLv1RdS2" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending">974,429</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zqVbRp9aCV3g" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending">8,969,127</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zUUNRg4hL7oe" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending">6,263,363</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20221101__20231031_zBDi9jh4ZUf2" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending">16,223,202</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">ACCUMULATED AMORTIZATION</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2021</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zFiER8DL5RQe" style="text-align: right">16,283</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zWhKJMPvIHGh" style="text-align: right">196,103</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zCLnePp9IvFl" style="text-align: right" title="Accumulated amortization property and equipment, beginning">2,017,029</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zpSg9q08uHO4" style="text-align: right" title="Accumulated amortization property and equipment, beginning">861,571</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20211101__20221031_zftlBHpQBRAb" style="text-align: right" title="Accumulated amortization property and equipment, beginning">3,090,986</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Amortization for the period</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z1TURNGH2Mw5" style="text-align: right" title="Amortization for the period"><span style="-sec-ix-hidden: xdx2ixbrl1552">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_z6CRJZPHn8t3" style="text-align: right" title="Amortization for the period">114,197</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zwOgvEGcN0y5" style="text-align: right">706,567</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_z9ov33Nycho6" style="text-align: right">1,181,543</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20211101__20221031_zUccfJfvZaGk" style="text-align: right">2,002,307</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in">Disposals</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zqnu6zNNrhM1" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1559">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zO1BnWPt49va" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals">(895</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zxiR4YHK4VCa" style="border-bottom: Black 1pt solid; text-align: right">(6,055</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98B_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zhyutA2KgZE6" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1563">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98A_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20211101__20221031_zQF15GShw0Z7" style="border-bottom: Black 1pt solid; text-align: right">(6,950</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2022</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zy7GiMT9r53d" style="text-align: right">16,283</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zhIV4vpeyKTj" style="text-align: right">309,405</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_z3yzcix0P29a" style="text-align: right" title="Accumulated amortization property and equipment, beginning">2,717,541</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zJBqZrJd0r1c" style="text-align: right" title="Accumulated amortization property and equipment, beginning">2,043,114</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20221101__20231031_zbsIz2dwwQz" style="text-align: right" title="Accumulated amortization property and equipment, beginning">5,086,343</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Amortization for the period</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zOr0QGhv7fhh" style="text-align: right" title="Amortization for the period"><span style="-sec-ix-hidden: xdx2ixbrl1574">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zTjntTZsSnqd" style="text-align: right" title="Amortization for the period">94,518</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zepaJ8qieo4g" style="text-align: right">1,108,228</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zN9bV4euuWth" style="text-align: right">1,312,968</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20221101__20231031_zbX52UGGWKd5" style="text-align: right">2,515,714</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in">Disposals</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98B_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zxiN8n0ZHfu2" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1581">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zgDXxdM1ptD7" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals">(2,584</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zYWbWMv7OBd3" style="border-bottom: Black 1pt solid; text-align: right">(802</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zJOf5U3LtRPf" style="border-bottom: Black 1pt solid; text-align: right">(128,735</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_ecustom--AccumulatedAmortizationDisposals_pp0p0_c20221101__20231031_zqBWqnY69tq2" style="border-bottom: Black 1pt solid; text-align: right">(132,121</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2023</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zpwu0ehd4KY9" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending">16,283</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zFc9brCRSar8" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending">401,339</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zwRDYobZHWq1" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending">3,824,967</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20221101__20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zb2DYZWTHb87" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending">3,227,347</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_987_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20221101__20231031_zEa3i2NNGEfh" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending">7,469,936</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">NET BOOK VALUE</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2022</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--PropertyAndEquipmentNet_c20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="-sec-ix-hidden: xdx2ixbrl1598">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zES5llC4AIUg" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value">233,627</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--PropertyAndEquipmentNet_c20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value">5,264,979</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_987_ecustom--PropertyAndEquipmentNet_c20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value">2,236,295</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_980_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20221031_zJSRi13paNH1" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value">7,734,901</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in">Balance - October 31, 2023</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z5MJ4GICMKlf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="-sec-ix-hidden: xdx2ixbrl1608">-</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98B_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zt4Gt78oYdq4" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value">573,090</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_983_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_ztyR0aXS9Voh" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value">5,144,160</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20231031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zvQHwOBgdrL4" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value">3,036,016</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_ecustom--PropertyAndEquipmentNet_iI_pp0p0_c20231031_zluhfhcp3M44" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value">8,753,266</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2021Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
8833570 | usd |
| CY2022 | grin |
Additions Property And Equipment
AdditionsPropertyAndEquipment
|
4000874 | usd |
| CY2022 | ifrs-full |
Disposals Property Plant And Equipment
DisposalsPropertyPlantAndEquipment
|
-13200 | usd |
| CY2022Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
12821244 | usd |
| CY2023 | grin |
Additions Property And Equipment
AdditionsPropertyAndEquipment
|
4008866 | usd |
| CY2023 | ifrs-full |
Disposals Property Plant And Equipment
DisposalsPropertyPlantAndEquipment
|
-606908 | usd |
| CY2023Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
16223202 | usd |
| CY2021Q4 | grin |
Accumulated Amortization Property And Equipment
AccumulatedAmortizationPropertyAndEquipment
|
3090986 | usd |
| CY2022 | grin |
Amortization Of Property And Equipment
AmortizationOfPropertyAndEquipment
|
2002307 | usd |
| CY2022 | grin |
Accumulated Amortization Disposals
AccumulatedAmortizationDisposals
|
-6950 | usd |
| CY2022Q4 | grin |
Property And Equipment Net
PropertyAndEquipmentNet
|
7734901 | usd |
| CY2023Q4 | grin |
Property And Equipment Net
PropertyAndEquipmentNet
|
8753266 | usd |
| CY2023 | grin |
Amortization Capitalized
AmortizationCapitalized
|
1937073 | usd |
| CY2022 | grin |
Amortization Capitalized
AmortizationCapitalized
|
1251391 | usd |
| CY2023 | ifrs-full |
Amortisation Expense
AmortisationExpense
|
578641 | usd |
| CY2022 | ifrs-full |
Amortisation Expense
AmortisationExpense
|
750916 | usd |
| CY2021 | ifrs-full |
Amortisation Expense
AmortisationExpense
|
180015 | usd |
| CY2023 | grin |
Disclosure Of Intangible Asset And Goodwill Explanatory
DisclosureOfIntangibleAssetAndGoodwillExplanatory
|
<p id="xdx_80F_ecustom--DisclosureOfIntangibleAssetAndGoodwillExplanatory_zarH2VpcsKZ7" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>9.</b></td> <td style="text-align: justify"><b><span id="c_009"></span><span id="xdx_826_z5QsKjtCmWQf">INTANGIBLE ASSETS AND GOODWILL</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_897_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zvXES4xZvEz" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B1_znpaJksxwlS1" style="display: none">Schedule of intangible assets and goodwill</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Indefinite lived intangible assets and goodwill</td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2023</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2022</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">$</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">$</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Balance – beginning</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iS_pp0p0_c20221101__20231031_zBi3wgfBLcwf" style="width: 9%; text-align: right" title="Indefinite lived intangible assets and goodwill">725,668</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_987_eifrs-full--IntangibleAssetsAndGoodwill_iS_pp0p0_c20211101__20221031_zqLGqKhMb9tj" style="width: 9%; text-align: right" title="Indefinite lived intangible assets and goodwill">399,338</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Additions – grower licenses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--AdditionsGrowerLicenses_pp0p0_c20221101__20231031_z6N929KuFsx8" style="border-bottom: Black 1pt solid; text-align: right" title="Additions - grower licenses"><span style="-sec-ix-hidden: xdx2ixbrl1643">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--AdditionsGrowerLicenses_pp0p0_c20211101__20221031_z4zUzJmZeqr5" style="border-bottom: Black 1pt solid; text-align: right" title="Additions - grower licenses">326,330</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance – ending</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iE_pp0p0_c20221101__20231031_zQjxOYrKooq5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Indefinite lived intangible assets and goodwill">725,668</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iE_pp0p0_c20211101__20221031_zmLuIJN8SvHf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Indefinite lived intangible assets and goodwill">725,668</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zUNtbO1lSH37" style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0">Additions during the year ended October 31, 2022, resulted from the HSCP Transaction (Note 6.1).</p> | |
| CY2023 | ifrs-full |
Disclosure Of Detailed Information About Intangible Assets Explanatory
DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_897_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zvXES4xZvEz" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B1_znpaJksxwlS1" style="display: none">Schedule of intangible assets and goodwill</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Indefinite lived intangible assets and goodwill</td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2023</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2022</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">$</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">$</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Balance – beginning</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iS_pp0p0_c20221101__20231031_zBi3wgfBLcwf" style="width: 9%; text-align: right" title="Indefinite lived intangible assets and goodwill">725,668</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_987_eifrs-full--IntangibleAssetsAndGoodwill_iS_pp0p0_c20211101__20221031_zqLGqKhMb9tj" style="width: 9%; text-align: right" title="Indefinite lived intangible assets and goodwill">399,338</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Additions – grower licenses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--AdditionsGrowerLicenses_pp0p0_c20221101__20231031_z6N929KuFsx8" style="border-bottom: Black 1pt solid; text-align: right" title="Additions - grower licenses"><span style="-sec-ix-hidden: xdx2ixbrl1643">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--AdditionsGrowerLicenses_pp0p0_c20211101__20221031_z4zUzJmZeqr5" style="border-bottom: Black 1pt solid; text-align: right" title="Additions - grower licenses">326,330</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance – ending</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iE_pp0p0_c20221101__20231031_zQjxOYrKooq5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Indefinite lived intangible assets and goodwill">725,668</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iE_pp0p0_c20211101__20221031_zmLuIJN8SvHf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Indefinite lived intangible assets and goodwill">725,668</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Intangible Assets And Goodwill
IntangibleAssetsAndGoodwill
|
725668 | usd |
| CY2021Q4 | ifrs-full |
Intangible Assets And Goodwill
IntangibleAssetsAndGoodwill
|
399338 | usd |
| CY2022 | grin |
Additions Grower Licenses
AdditionsGrowerLicenses
|
326330 | usd |
| CY2023Q4 | ifrs-full |
Intangible Assets And Goodwill
IntangibleAssetsAndGoodwill
|
725668 | usd |
| CY2022Q4 | ifrs-full |
Intangible Assets And Goodwill
IntangibleAssetsAndGoodwill
|
725668 | usd |
| CY2023 | ifrs-full |
Disclosure Of Debt Securities Explanatory
DisclosureOfDebtSecuritiesExplanatory
|
<p id="xdx_806_eifrs-full--DisclosureOfDebtSecuritiesExplanatory_zP6S4XrMkzK6" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>10.</b></td> <td style="text-align: justify"><b><span id="c_010"></span><span id="xdx_82F_zvgdu3MBhVo3">LONG-TERM DEBT</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Transactions related to the Company’s long-term debt during the years ended October 31, 2023 and 2022, include the following:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--LongTermDebtSecuritiesExplanatory_zuZXd5k20iP1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LONG-TERM DEBT (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span id="xdx_8BE_z9DpsS0CI0j7" style="display: none">Long-term Debt</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4BB_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.1Member_zqJiuo4uFpXb" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B1_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.2Member_z9ErEIgL0KOg" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B3_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.3Member_z5aEzCM1hYzg" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B1_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.4Member_zs6uOyJEL834" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B7_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.5Member_zRYednzmReR5" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B9_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.6Member_zWEmxnFdgov5" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B6_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.7Member_zuUVSOwUlOwj" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B4_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--TotalMember_zP1qrEHAtaE7" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="26" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Note</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: top; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Movement in long-term debt</span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.1</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.2</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.3</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.4</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.5</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.6</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.7</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Total $</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr id="xdx_431_c20211101__20221031_ecustom--DebtLongTerm_iS_zADAJWSKjlF9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 20%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance - October 31, 2021</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1655">-</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">600,572</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">249,064</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">280,567</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">150,000</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">142,997</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">786,461</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">2,209,661</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr id="xdx_408_ecustom--AdditionsLongTermDebt_z3aPRH2g5cQi" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Additions to debt</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">1,250,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">100,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1666">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1667">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1668">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1669">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1670">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">1,350,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr id="xdx_40D_ecustom--SettlementOfDebt_zhcQ0mefYOK8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Settlement of debt</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1673">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(706,352</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1675">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1676">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1677">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1678">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1679">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(706,352</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr> <tr id="xdx_40B_ecustom--InterestAccretion_zVbGKe3cXVqe" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Interest accretion</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1682">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">5,780</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">79,046</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">71,443</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1686">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">36,594</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">295,453</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">488,316</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr id="xdx_40E_ecustom--PaymentsLongTermDebt_zbliBuWUsHlh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Debt payments</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1691">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1692">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(25,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(25,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(150,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(12,500</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(520,303</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(732,803</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr> <tr id="xdx_435_c20221101__20231031_ecustom--DebtLongTerm_iS_zJaeGEnCPIja" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance - October 31, 2022</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">1,250,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1701">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">303,110</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">327,010</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1704">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">167,091</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">561,611</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">2,608,822</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr id="xdx_40D_ecustom--InterestAccretion_zPdPM93Tkb0j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Interest accretion</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1709">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1710">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">96,985</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">83,752</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1713">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">43,006</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">187,782</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">411,525</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr id="xdx_401_ecustom--PaymentsLongTermDebt_zmBEdqT4mT55" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Debt payments</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(900,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1719">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(25,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(25,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1722">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(12,500</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(669,330</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(1,631,830</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr> <tr id="xdx_432_c20221101__20231031_ecustom--DebtLongTerm_iE_zbFldW54au44" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance - October 31, 2023</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">350,000</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1728">-</span></span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">375,095</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">385,762</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1731">-</span></span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">197,597</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">80,063</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">1,388,517</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Current portion</span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98E_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.1Member_z0duW3Z5dQnb" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">350,000</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98C_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.2Member_zwKbX2Tvpiif" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1738">-</span></span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_985_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.3Member_zEYFCGJzqf12" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">334,395</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_989_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.4Member_zWvxthX2eyJf" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">344,118</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_982_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.5Member_zrqYchJK7aY" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1744">-</span></span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98D_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.6Member_zkkZJUKBsYfi" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">177,028</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_982_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.7Member_zNAf9WNmTlDa" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">80,063</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_989_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--TotalMember_zAom3hp5peCe" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">1,285,604</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Non-current portion</span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98B_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.1Member_zQT2Mhgo0eck" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1752">-</span></span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98E_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.2Member_zfItjGqAieP2" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1754">-</span></span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98A_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.3Member_zHJRaBAtb1ng" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">40,700</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_989_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.4Member_zRHNiFrrkpHb" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">41,644</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98C_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.5Member_zt18fMuQxY3d" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1760">-</span></span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98B_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.6Member_z4hIn4HnajK" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">20,569</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98F_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.7Member_zRP6yjOJd1Lh" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1764">-</span></span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98A_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--TotalMember_z8C47PSeDYZ4" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">102,913</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> </table> <p id="xdx_8A1_zF9rb9aLwDV9" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>10.1</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>0% Stated Rate Note Payable to PBIC with Original Principal Amount of $800,000 and Harvest-based Payments (Settled)</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On April 14, 2022, the Company purchased indoor growing assets from HSCP (Note 6.1). Purchase consideration included a Secured Promissory Note payable with a principal sum of $<span id="xdx_902_ecustom--PrincipalAmount_c20220401__20220414_zvPgahO43nSc" title="Principal amount">1,250,000</span>, of which $<span id="xdx_90A_ecustom--DueToRelatedParties_iI_c20220414_zf5WPnI01bPe" title="Due to related party">500,000</span> was due on August 1, 2022 and $<span id="xdx_90A_ecustom--DueToRelatedParties_iI_c20220801_zANs95eYtRDd" title="Due to related party">750,000</span> was due on May 1, 2023, before amendment of the agreement, which is described below. Collateral for the Secured Promissory Note payable is comprised of the assets purchased.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><span id="xdx_90A_ecustom--SecuredPromissoryNoteDescription_c20221101__20231031_zZZrpzxnwso5" title="Secured promissory note description">On August 1, 2022, the terms of the Secured Promissory Note between GR Distribution and HSCP, were amended. As amended, the Secured Promissory Note will be fully settled by two principal amounts of $500,000 and $750,000 due on May 1, 2023. Beginning on August 1, 2022, and continuing until repaid in full, the unpaid portion of the First Principal Amount will accrue simple interest at a rate per annum of 12.5%, payable monthly. In the event the Company raises capital, principal payments shall be made as follows. If the capital raise is less than or equal to $2 million, then 25% of the capital raise shall be paid against the First Principal Payment; if the capital raise is greater than $2 million and less than or equal to $3 million, then $250,000 shall be paid against the First Principal Payment; and if the capital raise is greater than $3 million, then $500,000 shall be paid against the First Principal Payment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On May 1, 2023, the terms of the Secured Promissory Note were amended for a second. Under the second amendment, the Secured Promissory Note will be fully settled in two principal amounts. On May 1, 2023, the $<span id="xdx_90F_ecustom--PrincipalOfPayments_c20230429__20230501_zvUpg0hP807i" title="Principal Of payments">500,000</span> principal payment plus all accrued but unpaid interest under the first amendment was due and payable. The remaining principal balance of $<span id="xdx_909_eifrs-full--InterestPayable_iI_c20230501_zGTSAB3a8iDg" title="Interest payable">500,000</span>, which bears no interest, is due and payable as follows: $<span id="xdx_906_eifrs-full--InterestPayable_iI_c20230802_zVkJKa3yywfk" title="Interest payable">150,000</span> due and payable on August 1, 2023; $<span id="xdx_909_eifrs-full--InterestPayable_iI_c20231101_zknz0SrxwF6f" title="Interest payable">150,000</span> due and payable on November 1, 2023; and $<span id="xdx_90C_eifrs-full--InterestPayable_iI_c20231231_zW61kM9DGv01" title="Interest payable">200,000</span> due and payable on December 31, 2023. The Company paid $<span id="xdx_90D_eifrs-full--Prepayments_iI_c20231031_zocrtecsyU6l">900,000</span> during the year ended October 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>10.2</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>0% Stated Rate Note Payable to PBIC with Original Principal Amount of $800,000 and Harvest-based Payments (Settled)</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On September 9, 2021, the Company entered into the PBIC Note, an unsecured promissory note agreement with PBIC, a formerly related party, in the amount of $<span id="xdx_90A_ecustom--PrincipalAmount_c20210901__20210909_zkw2GK2O71c4" title="Principal amount">800,000</span>, which was to be fully advanced by September 30, 2021. During the year ended October 31, 2022, $<span id="xdx_90B_ecustom--ProceedsFromDebt_c20191101__20201031_ze93hZX7toa3" title="Proceeds from debt">100,000</span> was received (through October 31, 2021 - $<span id="xdx_902_ecustom--ProceedsFromDebt_c20201101__20211031_zPHwylr6kcB7" title="Proceeds from debt">600,000</span>). The PBIC Note was to mature on December 15, 2022, with payments commencing January 15, 2022, and continuing through and including December 15, 2022. The terms required the Company to make certain participation payments to the lender based on a percentage monthly sales of cannabis flower sold from the Company’s Harvest (sun-grown A-flower 2021 harvest), less 15% of such amount to account for costs of sales. The percentage was determined by dividing 2,000 by the total volume of pounds of the Harvest, proportionate to principal proceeds. A portion of these payments were to be used to pay down the outstanding principal on a monthly basis. The PBIC Note would have automatically terminated when the full amount of any outstanding principal plus the applicable participation payments were paid prior to the maturity date. Should the participation payments have fully repaid the principal amount prior to the maturity date then the PBIC Note would have automatically terminated. The PBIC Note bore no stated rate of interest, and in the event of default, would have born interest at 15% per annum. The PBIC Note was reported at amortized cost using an effective interest rate of approximately 1.9%.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On June 20, 2022, the Company announced the settlement of the PBIC Note, which had a principal balance owing of $<span id="xdx_90A_ecustom--PrincipalPayment_c20220601__20220620_z3uwJdDrez9g" title="Principal payment">700,000</span>. The Company agreed to transfer its PBIC Shares (the Company’s ownership of <span id="xdx_90E_ecustom--NumberOfShareTransfer_c20220601__20220620_ztGKlGjDioNl" title="Number of share transfer">2,362,204</span> common shares of PBIC), to the Creditor (2766923 Ontario Inc.), to which PBIC sold and assigned the PBIC Note. In exchange, the Creditor provided forgiveness and settlement of all amounts owing in connection with the PBIC Note. The Company reported a gain on debt settlement of $<span id="xdx_908_ecustom--GainOnDebtSettled_c20220601__20220620_zorwlR4BA741" title="Gain on debt settlement">449,684</span> as a result of the settlement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>10.3</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>10% Note Payable Owed by Golden Harvests with Original Principal Amount of $250,000</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On May 1, 2021, the Company assumed a note payable owed by Golden Harvests (Note 5) with a carrying value of $<span id="xdx_909_eifrs-full--OtherPayables_iI_c20210502_zmIyVNQwlC72" title="Note payable">227,056</span>. The note is for a principal amount of $<span id="xdx_905_ecustom--PrincipalAmount_c20210429__20210502_zx9tFU4tg0d8" title="Principal amount">250,000</span>, interest paid monthly at <span id="xdx_908_eifrs-full--BorrowingsInterestRate_iI_dp_c20210502_zqSTSJqF7nbi" title="Interest rate">10</span>% per annum, and a maturity date of <span id="xdx_908_ecustom--DebtInstrumentsMaturityDate_dd_c20210429__20210502_z5UjifMNw2Qf" title="Maturity date">January 14, 2024</span>. After the maturity date, additional interest payments are due quarterly, at amounts that cause total interest paid over the life of the debt to equal $<span id="xdx_905_ecustom--PrincipalAmount_c20210429__20210502_zTL4k2zoMyDl" title="Principal amount">250,000</span>. The note is reported at amortized cost using an effective interest rate of approximately <span id="xdx_90A_ecustom--InterestRateAmortizedCost_iI_dp_c20210502_zIYS9S68dSJa" title="Interest rate, amortized cost">33</span>%. During each of the years ended October 31, 2023 and 2022, the Company made principal payments of $<span id="xdx_901_ecustom--PrincipalOfPayments_c20221101__20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.3Member_zFSvsEihSLg8" title="Principal Of payments"><span id="xdx_90A_ecustom--PrincipalOfPayments_c20211101__20221031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.3Member_zibDzICemfOc" title="Principal Of payments">25,000</span></span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>10.4</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>10% Note Payable Owed by GR Distribution with Original Principal Amount of $250,000</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On January 27, 2021, debt was issued by GR Distribution with a principal amount of $<span id="xdx_90D_ecustom--PrincipalAmount_c20210101__20210127_z5hfDdnIt2Ke" title="Principal amount">250,000</span>, interest paid monthly at <span id="xdx_900_eifrs-full--BorrowingsInterestRate_iI_dp_c20210127_zhFambzNK3T6" title="Interest rate">10</span>% per annum, and a maturity date of <span id="xdx_908_ecustom--DebtInstrumentsMaturityDate_dd_c20210101__20210127_z2WLm9Ro1RIk" title="Maturity date">January 27, 2024</span>. After the maturity date, additional interest payments are due quarterly, at amounts that cause total interest paid over the life of the debt to equal $<span id="xdx_90D_ecustom--PrincipalAmount_c20210101__20210127_zNHhqnHVhRo8" title="Principal amount">250,000</span>. The note is reported at amortized cost using an effective interest rate of approximately <span id="xdx_907_ecustom--InterestRateAmortizedCost_iI_dp_c20210127_zTEBtyCZSEo8" title="Interest rate, amortized cost">27</span>%. During each of the years ended October 31, 2023 and 2022, the Company made principal payments of $<span id="xdx_909_ecustom--PrincipalOfPayments_c20221101__20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.4Member_zK9nYoPZFat3" title="Principal Of payments"><span id="xdx_90F_ecustom--PrincipalOfPayments_c20211101__20221031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.4Member_zXItNAzBQiYa" title="Principal Of payments">25,000</span></span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>10.5</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>10% Note Payable Owed by GR Gardens with Original Principal Amount of $150,000 (SETTLED)</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On December 2, 2020, debt was issued by GR Gardens with a principal amount of $<span id="xdx_907_ecustom--PrincipalAmount_c20201201__20201202_za3W95RUZDpf" title="Principal amount">150,000</span>, interest accrued at <span id="xdx_90B_eifrs-full--BorrowingsInterestRate_iI_dp_c20201202_zXbda1z3lYE" title="Interest rate">10</span>% per annum, and a maturity date of <span id="xdx_90E_ecustom--DebtInstrumentsMaturityDate_dd_c20201201__20201202_zLPkn1slHlh2" title="Maturity date">December 31, 2021</span>. Interest and principal are payable upon maturity. The maturity date was extended by six-months for a fee of $1,000 per $<span id="xdx_905_eus-gaap--ProceedsFromFeesReceived_c20201201__20201202_zXVT3fEqnnZe" title="Other fees">10,000</span> of principal extended, which was $<span id="xdx_908_eus-gaap--ProceedsFromFeesReceived_c20211101__20221031_zXBhiExuzfPe" title="Other fees">75,000</span>. The balance was fully paid during the year ending October 31, 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>10.6</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>10% Note Payable Owed by GR Distribution with Original Principal Amount of $125,000</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On November 23, 2020, debt was issued by GR Distribution with a principal amount of $<span id="xdx_901_ecustom--PrincipalAmount_c20201101__20201123_zakGucwfflbe" title="Principal amount">125,000</span>, interest paid monthly at <span id="xdx_905_eifrs-full--BorrowingsInterestRate_iI_dp_c20201123_zAbYqKS60ID9" title="Interest rate">10</span>% per annum, and a maturity date of <span id="xdx_90A_ecustom--DebtInstrumentsMaturityDate_dd_c20201101__20201123_z5GBFfHoYy31" title="Maturity date">November 23, 2023</span>. After the maturity date, additional interest payments are due quarterly, at amounts that cause total interest paid over the life of the debt to equal $<span id="xdx_901_ecustom--PrincipalAmount_c20201101__20201123_zUhbXxesi9vd" title="Principal amount">125,000</span>. The note is reported at amortized cost using an effective interest rate of approximately <span id="xdx_90F_ecustom--InterestRateAmortizedCost_iI_dp_c20201123_zjiSkm754WZa" title="Interest rate, amortized cost">27</span>%. During each of the years ended October 31, 2023 and 2022, the Company made principal payments of $<span id="xdx_90D_ecustom--PrincipalOfPayments_c20221101__20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.6Member_zXSzhFutNq1g" title="Principal Of payments"><span id="xdx_909_ecustom--PrincipalOfPayments_c20211101__20221031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.6Member_zbyaWQ7wBdfa" title="Principal Of payments">12,500</span></span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>10.7</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>0% Stated Rate Note Payable by Canopy with Original Principal Amount of $60,000 and Royalty Payments to Lenders</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On March 20, 2020, debt with a principal amount of $<span id="xdx_90A_ecustom--PrincipalAmount_c20200301__20200320_zikCrNaqPdz6" title="Principal amount">600,000</span> was received under a secured debt investment of $<span id="xdx_906_ecustom--SecuredDebts_iI_c20200320_z3QxOgCWIUib" title="Secured debt">600,000</span>. It carries a two-year term, with monthly payments of principal commencing June 15, 2020, and with payments calculated at 1% of cash sales receipts of Golden Harvests. Once the principal is repaid, each investor receives a monthly royalty of 1% per $<span id="xdx_903_ecustom--RoyaltyReceived_c20200301__20200320_zwmwl4EIRFxi" title="Royalty received">100,000</span> invested of cash receipts for sales by Golden Harvests. The royalty commenced in December 2021, at which time principal was repaid, and is payable monthly a period of two years. The royalty maximum is two times the amount of principal invested, and the royalty minimum is equal to the principal loaned. The Company has the right, but not the obligation, to terminate royalty payments from any lender by paying an amount equal to the original principal invested by such lender. The debt is reported at the carrying value of the probability-weighted estimated future cash flows of all payments under the agreement at amortized cost using the effective interest method, at an effective interest rate of approximately 73%. A portion of this debt is due to related parties (Note 17.4). During the years ended October 31, 2023 and 2022, the Company made principal payments of $<span id="xdx_90E_ecustom--PrincipalOfPayments_c20221101__20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.7Member_z22poCDbEqAi" title="Principal Of payments">669,330</span> and $<span id="xdx_904_ecustom--PrincipalOfPayments_c20211101__20221031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.7Member_z4mq82nZy2H8" title="Principal Of payments">520,303</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>10.8</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Accrued Interest Payable</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Accrued interest payable on long-term debt at October 31, 2023 was $Nil <span id="xdx_90D_ecustom--AccruedInterestPayable_c20221101__20231031_z3bjveaQOayd" style="display: none" title="Accrued interest payable on long-term debt">0</span> (October 31, 2022 - $Nil <span id="xdx_902_ecustom--AccruedInterestPayable_c20211101__20221031_zQdSGcVXADCa" style="display: none" title="Accrued interest payable on long-term debt">0</span>).</p> | |
| CY2023 | grin |
Long Term Debt Securities Explanatory
LongTermDebtSecuritiesExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--LongTermDebtSecuritiesExplanatory_zuZXd5k20iP1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LONG-TERM DEBT (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span id="xdx_8BE_z9DpsS0CI0j7" style="display: none">Long-term Debt</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4BB_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.1Member_zqJiuo4uFpXb" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B1_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.2Member_z9ErEIgL0KOg" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B3_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.3Member_z5aEzCM1hYzg" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B1_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.4Member_zs6uOyJEL834" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B7_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.5Member_zRYednzmReR5" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B9_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.6Member_zWEmxnFdgov5" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B6_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note10.7Member_zuUVSOwUlOwj" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B4_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--TotalMember_zP1qrEHAtaE7" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="26" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Note</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: top; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Movement in long-term debt</span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.1</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.2</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.3</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.4</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.5</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.6</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">10.7</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Total $</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr id="xdx_431_c20211101__20221031_ecustom--DebtLongTerm_iS_zADAJWSKjlF9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 20%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance - October 31, 2021</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1655">-</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">600,572</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">249,064</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">280,567</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">150,000</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">142,997</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">786,461</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">2,209,661</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr id="xdx_408_ecustom--AdditionsLongTermDebt_z3aPRH2g5cQi" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Additions to debt</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">1,250,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">100,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1666">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1667">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1668">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1669">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1670">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">1,350,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr id="xdx_40D_ecustom--SettlementOfDebt_zhcQ0mefYOK8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Settlement of debt</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1673">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(706,352</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1675">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1676">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1677">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1678">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1679">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(706,352</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr> <tr id="xdx_40B_ecustom--InterestAccretion_zVbGKe3cXVqe" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Interest accretion</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1682">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">5,780</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">79,046</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">71,443</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1686">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">36,594</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">295,453</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">488,316</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr id="xdx_40E_ecustom--PaymentsLongTermDebt_zbliBuWUsHlh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Debt payments</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1691">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1692">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(25,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(25,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(150,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(12,500</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(520,303</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(732,803</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr> <tr id="xdx_435_c20221101__20231031_ecustom--DebtLongTerm_iS_zJaeGEnCPIja" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance - October 31, 2022</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">1,250,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1701">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">303,110</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">327,010</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1704">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">167,091</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">561,611</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">2,608,822</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr id="xdx_40D_ecustom--InterestAccretion_zPdPM93Tkb0j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Interest accretion</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1709">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1710">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">96,985</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">83,752</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1713">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">43,006</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">187,782</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">411,525</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr id="xdx_401_ecustom--PaymentsLongTermDebt_zmBEdqT4mT55" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Debt payments</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(900,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1719">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(25,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(25,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1722">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(12,500</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(669,330</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(1,631,830</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr> <tr id="xdx_432_c20221101__20231031_ecustom--DebtLongTerm_iE_zbFldW54au44" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance - October 31, 2023</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">350,000</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1728">-</span></span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">375,095</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">385,762</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1731">-</span></span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">197,597</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">80,063</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">1,388,517</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Current portion</span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98E_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.1Member_z0duW3Z5dQnb" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">350,000</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98C_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.2Member_zwKbX2Tvpiif" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1738">-</span></span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_985_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.3Member_zEYFCGJzqf12" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">334,395</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_989_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.4Member_zWvxthX2eyJf" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">344,118</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_982_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.5Member_zrqYchJK7aY" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1744">-</span></span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98D_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.6Member_zkkZJUKBsYfi" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">177,028</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_982_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.7Member_zNAf9WNmTlDa" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">80,063</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_989_ecustom--CurrentLongTermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--TotalMember_zAom3hp5peCe" style="font-style: italic; text-align: right" title="Current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">1,285,604</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Non-current portion</span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98B_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.1Member_zQT2Mhgo0eck" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1752">-</span></span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98E_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.2Member_zfItjGqAieP2" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1754">-</span></span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98A_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.3Member_zHJRaBAtb1ng" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">40,700</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_989_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.4Member_zRHNiFrrkpHb" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">41,644</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98C_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.5Member_zt18fMuQxY3d" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1760">-</span></span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98B_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.6Member_z4hIn4HnajK" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">20,569</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98F_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note10.7Member_zRP6yjOJd1Lh" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl1764">-</span></span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td> <td id="xdx_98A_ecustom--NonCurrentLongtermDebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--TotalMember_z8C47PSeDYZ4" style="font-style: italic; text-align: right" title="Non-current portion"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">102,913</span></td> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></td></tr> </table> | |
| CY2022Q2 | grin |
Principal Amount
PrincipalAmount
|
1250000 | usd |
| CY2022Q2 | grin |
Due To Related Parties
DueToRelatedParties
|
500000 | usd |
| CY2022Q3 | grin |
Due To Related Parties
DueToRelatedParties
|
750000 | usd |
| CY2023 | grin |
Secured Promissory Note Description
SecuredPromissoryNoteDescription
|
On August 1, 2022, the terms of the Secured Promissory Note between GR Distribution and HSCP, were amended. As amended, the Secured Promissory Note will be fully settled by two principal amounts of $500,000 and $750,000 due on May 1, 2023. Beginning on August 1, 2022, and continuing until repaid in full, the unpaid portion of the First Principal Amount will accrue simple interest at a rate per annum of 12.5%, payable monthly. In the event the Company raises capital, principal payments shall be made as follows. If the capital raise is less than or equal to $2 million, then 25% of the capital raise shall be paid against the First Principal Payment; if the capital raise is greater than $2 million and less than or equal to $3 million, then $250,000 shall be paid against the First Principal Payment; and if the capital raise is greater than $3 million, then $500,000 shall be paid against the First Principal Payment. | |
| CY2023Q2 | grin |
Principal Of Payments
PrincipalOfPayments
|
500000 | usd |
| CY2023Q2 | ifrs-full |
Interest Payable
InterestPayable
|
500000 | usd |
| CY2023Q3 | ifrs-full |
Interest Payable
InterestPayable
|
150000 | usd |
| CY2023Q4 | ifrs-full |
Interest Payable
InterestPayable
|
150000 | usd |
| CY2023Q4 | ifrs-full |
Interest Payable
InterestPayable
|
200000 | usd |
| CY2023Q4 | ifrs-full |
Prepayments
Prepayments
|
900000 | usd |
| CY2021Q3 | grin |
Principal Amount
PrincipalAmount
|
800000 | usd |
| CY2020 | grin |
Proceeds From Debt
ProceedsFromDebt
|
100000 | usd |
| CY2021 | grin |
Proceeds From Debt
ProceedsFromDebt
|
600000 | usd |
| CY2022Q2 | grin |
Principal Payment
PrincipalPayment
|
700000 | usd |
| CY2022Q2 | grin |
Number Of Share Transfer
NumberOfShareTransfer
|
2362204 | usd |
| CY2022Q2 | grin |
Gain On Debt Settled
GainOnDebtSettled
|
449684 | usd |
| CY2021Q2 | ifrs-full |
Other Payables
OtherPayables
|
227056 | usd |
| CY2021Q2 | grin |
Principal Amount
PrincipalAmount
|
250000 | usd |
| CY2021Q2 | ifrs-full |
Borrowings Interest Rate
BorrowingsInterestRate
|
0.10 | pure |
| CY2021Q2 | grin |
Debt Instruments Maturity Date
DebtInstrumentsMaturityDate
|
2024-01-14 | |
| CY2021Q2 | grin |
Principal Amount
PrincipalAmount
|
250000 | usd |
| CY2021Q2 | grin |
Interest Rate Amortized Cost
InterestRateAmortizedCost
|
0.33 | pure |
| CY2021Q1 | grin |
Principal Amount
PrincipalAmount
|
250000 | usd |
| CY2021Q1 | ifrs-full |
Borrowings Interest Rate
BorrowingsInterestRate
|
0.10 | pure |
| CY2021Q1 | grin |
Debt Instruments Maturity Date
DebtInstrumentsMaturityDate
|
2024-01-27 | |
| CY2021Q1 | grin |
Principal Amount
PrincipalAmount
|
250000 | usd |
| CY2021Q1 | grin |
Interest Rate Amortized Cost
InterestRateAmortizedCost
|
0.27 | pure |
| CY2020Q4 | grin |
Principal Amount
PrincipalAmount
|
150000 | usd |
| CY2020Q4 | ifrs-full |
Borrowings Interest Rate
BorrowingsInterestRate
|
0.10 | pure |
| CY2020Q4 | grin |
Debt Instruments Maturity Date
DebtInstrumentsMaturityDate
|
2021-12-31 | |
| CY2020Q4 | us-gaap |
Proceeds From Fees Received
ProceedsFromFeesReceived
|
10000 | usd |
| CY2022 | us-gaap |
Proceeds From Fees Received
ProceedsFromFeesReceived
|
75000 | usd |
| CY2020Q4 | grin |
Principal Amount
PrincipalAmount
|
125000 | usd |
| CY2020Q4 | ifrs-full |
Borrowings Interest Rate
BorrowingsInterestRate
|
0.10 | pure |
| CY2020Q4 | grin |
Debt Instruments Maturity Date
DebtInstrumentsMaturityDate
|
2023-11-23 | |
| CY2020Q4 | grin |
Principal Amount
PrincipalAmount
|
125000 | usd |
| CY2020Q4 | grin |
Interest Rate Amortized Cost
InterestRateAmortizedCost
|
0.27 | pure |
| CY2020Q1 | grin |
Principal Amount
PrincipalAmount
|
600000 | usd |
| CY2020Q1 | grin |
Secured Debts
SecuredDebts
|
600000 | usd |
| CY2020Q1 | grin |
Royalty Received
RoyaltyReceived
|
100000 | usd |
| CY2023 | grin |
Accrued Interest Payable
AccruedInterestPayable
|
0 | usd |
| CY2022 | grin |
Accrued Interest Payable
AccruedInterestPayable
|
0 | usd |
| CY2023 | grin |
Convertible Debentures Explanatory
ConvertibleDebenturesExplanatory
|
<p id="xdx_80B_ecustom--ConvertibleDebenturesExplanatory_zEcXIL3omEnl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in; vertical-align: top"><b>11.</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="c_011"></span><span id="xdx_82F_zNSsv2I53BI7">CONVERTIBLE DEBENTURES</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ConvertibleDebenturesTableTextBlock_zR44eCLxi0vi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONVERTIBLE DEBENTURES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B1_zACJAMoh99A4" style="display: none">Schedule of Convertible Debentures</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B9_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note11.1Member_zeaOiBQTbhOd" style="text-align: center"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B4_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--Note11.2Member_zg9fc7TVY1Vg" style="text-align: center"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_4B1_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--TotalMember_zHODavplxJ99" style="text-align: center"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>$</b></td> <td style="vertical-align: bottom; font-weight: bold; text-align: center"><b> </b></td> <td style="vertical-align: bottom; font-weight: bold; text-align: center"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>$</b></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Movement in convertible debt</td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Note 11.1</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Note 11.2</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Total</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr id="xdx_43E_c20221101__20231031_ecustom--ConvertibleDebts_iS_z3wxJfxPNim4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; font-weight: bold; text-align: left">Balance - October 31, 2022</td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1890">-</span></td> <td style="font-weight: bold; text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1891">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1892">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--AdditionsConvertibleDebt_zAO2pdr890Ub" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Additions to debt</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">2,000,000</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">6,000,000</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">8,000,000</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--DerivativeLiabilityRecognition_zfC20C1uiNRa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; vertical-align: top; text-align: left">Derivative liability recognition</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(783,856</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(3,982,944</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(4,766,800</td> <td style="text-align: left">)</td></tr> <tr id="xdx_401_ecustom--DebtSettlementThroughConversionOfShares_zwt93ONwHMrg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; vertical-align: top; text-align: left">Debt settlement through conversion of shares (Note 11.1.1)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,174,639</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1903">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,174,639</td> <td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--InterestAccretionConvertibleDebt_zbHcI7HX1bBi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; vertical-align: top; text-align: left">Interest accretion</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">343,556</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">271,651</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">615,207</td> <td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--PaymentsConvertibleDebt_zDWD8JE9EB74" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; vertical-align: top; text-align: left">Debt payments</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(137,745</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(123,261</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(261,006</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43C_c20221101__20231031_ecustom--ConvertibleDebts_iE_zEtbOB4LYI6b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; font-weight: bold; text-align: left">Balance - October 31, 2023</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">247,316</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,165,446</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,412,762</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; vertical-align: top; text-align: left">Current portion</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--Currentconvertibledebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note11.1Member_zjhtZXxkFEKl" style="text-align: right" title="Current portion"><span style="-sec-ix-hidden: xdx2ixbrl1918">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--Currentconvertibledebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note11.2Member_zLGIdTKJuWNc" style="text-align: right" title="Current portion"><span style="-sec-ix-hidden: xdx2ixbrl1920">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--Currentconvertibledebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--TotalMember_zE6wPpteNwSb" style="text-align: right" title="Current portion"><span style="-sec-ix-hidden: xdx2ixbrl1922">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; vertical-align: top; text-align: left">Non-current portion</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--NonCurrentConvertibledebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note11.1Member_z4on018W4GAh" style="text-align: right" title="Non-current portion">247,316</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--NonCurrentConvertibledebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--Note11.2Member_z4UnQdXBNAw5" style="text-align: right" title="Non-current portion">2,165,446</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--NonCurrentConvertibledebt_iI_c20231031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--TotalMember_zdsXoza4eBIf" style="text-align: right" title="Non-current portion">2,412,762</td> <td style="text-align: left"> </td></tr> </table> <p id="xdx_8A8_zKH05ElGUk04" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>11.1</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>9% Convertible Debentures with Original Principal Amount of $2,000,000</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On December 5, 2022, the Company announced the closing of a non-brokered private placement of the December Convertible Debentures with an aggregate principal amount of $<span id="xdx_90D_ecustom--AggregatePrincipalAmount_c20221201__20221205_zMKAQkbDarnd" title="Aggregate principal amount">2,000,000</span>. The December Convertible Debentures accrue interest at 9% per year, paid quarterly, and mature 36 months from the date of issue. The December Convertible Debentures are convertible into common shares of the Company at a conversion price of CAD$<span id="xdx_905_ecustom--ConversionPrice_uCADPShares_c20221201__20221205_z9oqyGgxqvu6" title="Conversion Price">0.20</span> per common share. Additionally, on closing, the Company issued to the Purchasers of the December Convertible Debentures an aggregate of <span id="xdx_907_ecustom--SharesAndWarrantsIssuedPursuantToNonBrokeredPrivatePlacementOfSpecialWarrantsShares_c20221201__20221205_zHkP1BFpDQ2d">6,716,499</span> Warrants, that represents 50% coverage of each Purchaser’s Convertible Debenture investment. The December Warrants are exercisable for a period of three years from issuance into common shares at an exercise price of $<span id="xdx_909_ecustom--ExercisePrice_uCADPShares_c20221201__20221205_zSs1z2UfvCgd" title="Exercise price">0.25</span> CAD per common share. The Company has the right to accelerate the warrants if the closing share price of the common shares on the CSE is CAD$<span id="xdx_903_ecustom--SharesPrice_uCADPShares_c20221201__20221205_z6073r1uiivk" title="Shares price">0.40</span> or higher for a period of 10 consecutive trading days. The December Convertible Debentures and December Warrants issued pursuant to the private placement (and the underlying common shares) were subject to a statutory hold period of four months and one day from the closing date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>11.1.1</b></td> <td style="text-align: justify"><b>Debt Settlement Through Conversion of Shares</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">During the year ended October 31, 2023, Purchasers of the December Convertible Debentures converted an aggregate total of convertible debenture principal of $<span id="xdx_904_ecustom--ConvertibleDebts_iI_c20231031__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--ConvertibleDebenturesMember_zV3Sn3qCNpmi" title="Convertible debts">1,040,662</span> and $<span id="xdx_90D_ecustom--AggregateTotalConvertibleDebt_iI_c20231031__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--ConvertibleDebenturesMember_zEMVbVgaAcY1" title="Aggregate Total Convertible Debt">133,977</span> at CAD$<span id="xdx_902_ecustom--SharesPrice_uCADPShares_c20221101__20231031_zFT17GbS1xf5" title="Shares price">0.20</span> per share into <span id="xdx_907_ecustom--CommonSharesIssuedShares_c20221101__20231031_zbBPRIGcPhOl" title="Common shares">10,151,250</span> and <span id="xdx_907_ecustom--CommonSharesIssuedShares_c20211101__20221031_zVV5T2LEuYR" title="Common shares">1,022,025</span> common shares respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The conversion feature of the December Convertible Debentures gives rise to the derivative liability reported on the statement of financial position at October 31, 2023. The derivative liability is remeasured at fair value through profit and loss at each reporting period using the Black-Scholes option pricing model. The fair value of the derivative liability at October 31, 2023, was estimated to be $<span id="xdx_904_eifrs-full--DerivativeFinancialLiabilities_iI_c20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityOneMember_zYBrLuKRc5Fh" title="Derivative liability">490,195</span> (October 31, 2022 - $Nil) using the following assumptions:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfDerivativeLiabilityExplonatory_z7coU0IvGSD7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CONVERTIBLE DEBENTURES (Details 1)"> <tr style="vertical-align: top"> <td><span id="xdx_8BF_zJ7jmoAM0N68" style="display: none">Schedule of derivative liability assumption</span></td> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0.75in"> </td> <td style="width: 30%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected dividend yield</span></td> <td style="width: 1%"> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_906_ecustom--ExpectedDividendYield_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityOneMember_zVaD0MWLYnBd" title="Expected dividend yield">Nil</span></span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk-free interest rate</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityOneMember_zBkDlVriWVre" title="Risk-free interest rate">4.67</span>%</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected life</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityOneMember_zvpwmjPqgbZ3" title="Expected life">2.09</span> years</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected volatility</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityOneMember_z3l2E1WKRYte" title="Expected volatility">99</span>%</span></td></tr> </table> <p id="xdx_8A6_zLC1sgxXWDze" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>11.2</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>9% Convertible Debentures with Original Principal Amount of $5,000,000</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On July 13, 2023, the Company announced the closing of a non-brokered private placement of unsecured the July Convertible Debentures with an aggregate principal amount of $<span id="xdx_90E_ecustom--AggregatePrincipalAmount_c20230701__20230713_zRrU9l9hMXBg" title="Aggregate principal amount">5,000,000</span>. The Convertible Debentures accrue interest at 9% per year, paid quarterly, and mature 48 months from the date of issue. The July Convertible Debentures are convertible into common shares of the Company at a conversion price of CAD$<span id="xdx_908_ecustom--ConversionPrice_uCADPShares_c20230701__20230713_zmbkFmbGibsh" title="Conversion Price">0.24</span> per common share, at any time on or prior to the maturity date. Additionally, on closing, the Company issued to the Subscribers of the July Convertible Debentures an aggregate of <span id="xdx_902_ecustom--SharesAndWarrantsIssuedPursuantToNonBrokeredPrivatePlacementOfSpecialWarrantsShares_c20230701__20230713_z24IUEZJ1fwi" title="Shares and warrants issued">13,737,500</span> July Warrants, that represents one-half of one warrant for each CAD$0.24 of Principal amount subscribed. The July Warrants are exercisable for a period of three years from issuance into common shares at an exercise price of CAD$<span id="xdx_901_ecustom--ExercisePrice_uCADPShares_c20230701__20230713_zsjnYYTwpfDd" title="Exercise price">0.28</span> per common share. The Company has the right to accelerate the warrants if the closing share price of the common shares on the CSE is CAD$<span id="xdx_901_ecustom--SharesPrice_uCADPShares_c20230701__20230713_z7OpfNnRWGA7" title="Shares price">0.40</span> or higher for a period of 10 consecutive trading.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The conversion feature of the July Convertible Debentures gives rise to the derivative liability reported on the statement of financial position at October 31, 2023. The derivative liability is remeasured at fair value through profit and loss at each reporting period using the Black-Scholes option pricing model. The fair value of the derivative liability at October 31, 2023, was estimated to be $<span id="xdx_904_eifrs-full--DerivativeFinancialLiabilities_iI_c20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityTwoMember_zyROdHzyMVad" title="Derivative liability">6,053,927</span> (October 31, 2022 - $Nil) using the following assumptions:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfFairValueDerivativeLiabilityTableTextBlock_zJRWTXTsVyD4" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CONVERTIBLE DEBENTURES (Details 2)"> <tr style="vertical-align: top"> <td><span id="xdx_8BF_zPNm7EuHuone" style="display: none">Schedule Of Fair Value Derivative Liability</span></td> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0.75in"> </td> <td style="width: 30%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected dividend yield</span></td> <td style="width: 1%"> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_ecustom--ExpectedDividendYield_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityTwoMember_zNKklc3xdNDe" title="Expected dividend yield">Nil</span></span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk-free interest rate</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityTwoMember_zmpS2D4G6mB3" title="Risk-free interest rate">4.18</span>%</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected life</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityTwoMember_zs3Zd2vYwSEk" title="Expected life">3.70</span> years</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected volatility</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityTwoMember_z7ymldaK0pT" title="Expected volatility">99</span>%</span></td></tr> </table> <p id="xdx_8AE_zDVKfgIhW8b2" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.75in"></td> <td style="width: 0.5in; text-align: left"><b>11.2.1</b></td> <td style="text-align: justify"><b>9% Convertible Debentures with Original Principal Amount of $1,000,000</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On August 17, 2023, the Company announced that it had closed the second and final tranche of a non-brokered private placement of unsecured convertible debentures for gross proceeds of $<span id="xdx_909_ecustom--GrossProceeds_iI_c20230817__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--ConvertibleDebenturesMember_zIcngFxvuT3a" title="Gross proceeds">1,000,000</span> (the August Convertible Debentures), for a total aggregate principal amount under both tranches of $<span id="xdx_904_ecustom--PrincipalOfPayments_c20230801__20230817__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--ConvertibleDebenturesMember_zXNidtv4evV5" title="Principal Of payments">6,000,000</span> with the July Convertible Debentures. Additionally, on closing, the Company issued to Subscribers under the second tranche an aggregate of <span id="xdx_90B_ecustom--PrincipalOfPayments_c20230801__20230817_z8c2cj1UI5wc" title="Principal Of payments">2,816,250</span> common share purchase warrants. The terms of the August Convertible Debentures and warrants issued as part of this second tranche are the same as those issued in the July Convertible Debentures and July Warrants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The conversion feature of the August Convertible Debentures gives rise to the derivative liability reported on the statement of financial position at October 31, 2023. The derivative liability is remeasured at fair value through profit and loss at each reporting period using the Black-Scholes option pricing model. The fair value of the derivative liability at October 31, 2023, was estimated to be $<span id="xdx_902_eifrs-full--DerivativeFinancialLiabilities_iI_c20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityThreeMember_zJQAmbQr6wN3" title="Derivative liability">1,264,378</span> (October 31, 2022 - $Nil) using the following assumptions:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfBlackScholesOptionTableTextBlock_zRMlKzfjrH1l" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CONVERTIBLE DEBENTURES (Details 3)"> <tr style="vertical-align: top"> <td><span id="xdx_8B3_zOunKliWLObb" style="display: none">Schedule Of Black Scholes Option</span></td> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0.75in"> </td> <td style="width: 30%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected dividend yield</span></td> <td style="width: 1%"> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--ExpectedDividendYield_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityThreeMember_zonBtmaPIL4" title="Expected dividend yield">Nil</span></span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk-free interest rate</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityThreeMember_zNi6VOGevY2" title="Risk-free interest rate">4.18</span>%</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected life</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityThreeMember_zaAc7omZ2oVl" title="Expected life">4.00</span> years</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected volatility</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityThreeMember_zi0di0xO807d" title="Expected volatility">99</span>%</span></td></tr> </table> <p id="xdx_8A2_zcR0kHjqx52l" style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2022Q4 | grin |
Aggregate Principal Amount
AggregatePrincipalAmount
|
2000000 | usd |
| CY2022Q4 | grin |
Conversion Price
ConversionPrice
|
0.20 | |
| CY2022Q4 | grin |
Shares And Warrants Issued Pursuant To Non Brokered Private Placement Of Special Warrants Shares
SharesAndWarrantsIssuedPursuantToNonBrokeredPrivatePlacementOfSpecialWarrantsShares
|
6716499 | shares |
| CY2022Q4 | grin |
Exercise Price
ExercisePrice
|
0.25 | |
| CY2022Q4 | grin |
Shares Price
SharesPrice
|
0.40 | |
| CY2023 | grin |
Shares Price
SharesPrice
|
0.20 | |
| CY2023 | grin |
Common Shares Issued Shares
CommonSharesIssuedShares
|
10151250 | shares |
| CY2022 | grin |
Common Shares Issued Shares
CommonSharesIssuedShares
|
1022025 | shares |
| CY2023 | grin |
Schedule Of Derivative Liability Explonatory
ScheduleOfDerivativeLiabilityExplonatory
|
<table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfDerivativeLiabilityExplonatory_z7coU0IvGSD7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CONVERTIBLE DEBENTURES (Details 1)"> <tr style="vertical-align: top"> <td><span id="xdx_8BF_zJ7jmoAM0N68" style="display: none">Schedule of derivative liability assumption</span></td> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0.75in"> </td> <td style="width: 30%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected dividend yield</span></td> <td style="width: 1%"> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_906_ecustom--ExpectedDividendYield_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityOneMember_zVaD0MWLYnBd" title="Expected dividend yield">Nil</span></span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk-free interest rate</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityOneMember_zBkDlVriWVre" title="Risk-free interest rate">4.67</span>%</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected life</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityOneMember_zvpwmjPqgbZ3" title="Expected life">2.09</span> years</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected volatility</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20221101__20231031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--DerivativeLiabilityOneMember_z3l2E1WKRYte" title="Expected volatility">99</span>%</span></td></tr> </table> | |
| CY2023Q3 | grin |
Aggregate Principal Amount
AggregatePrincipalAmount
|
5000000 | usd |
| CY2023Q3 | grin |
Conversion Price
ConversionPrice
|
0.24 | |
| CY2023Q3 | grin |
Shares And Warrants Issued Pursuant To Non Brokered Private Placement Of Special Warrants Shares
SharesAndWarrantsIssuedPursuantToNonBrokeredPrivatePlacementOfSpecialWarrantsShares
|
13737500 | shares |
| CY2023Q3 | grin |
Exercise Price
ExercisePrice
|
0.28 | |
| CY2023Q3 | grin |
Shares Price
SharesPrice
|
0.40 | |
| CY2023Q3 | grin |
Principal Of Payments
PrincipalOfPayments
|
2816250 | usd |
| CY2023 | grin |
Share Capital And Shares Issuable Explanatory
ShareCapitalAndSharesIssuableExplanatory
|
<p id="xdx_80C_ecustom--ShareCapitalAndSharesIssuableExplanatory_zoY9HMny0GZh" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>12.</b></td> <td style="text-align: justify"><b><span id="c_012"></span><span id="xdx_82F_zED9wPKPb0Cg">SHARE CAPITAL AND SHARES ISSUABLE</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is authorized to issue an unlimited number of common shares at no par value and an unlimited number of preferred shares issuable in series.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended October 31, 2023, the following share transactions occurred:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>12.1</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>200,000 Common Shares Issued to Settle Shares Issuable</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On January 10, 2023, the Company issued <span id="xdx_903_ecustom--CommonSharesIssuableShares_c20230101__20230110__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_zBTpdNf7AvZ5" title="Common shares issuable, shares">200,000</span> common shares with an aggregate fair value of $<span id="xdx_90D_ecustom--CommonSharesIssuable_pp0p0_c20230101__20230110__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_z7xPztmkiG79" title="Common shares issuable">35,806</span>, which was reported as issuable as at October 31, 2022, which represented a portion of consideration for the acquisition of Golden Harvests (Note 5).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>12.2</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>10,151,250 Common Shares Issued to Settle Convertible Debentures</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On July 13, 2023, the Company issued <span id="xdx_909_ecustom--CommonSharesIssuedShares_c20230701__20230713_zx9G0eTY6loi" title="Common shares">10,151,250</span> common shares with an aggregate fair value of $<span id="xdx_905_ecustom--CommonSharesIssuable_pp0p0_c20230701__20230713_zAQoqvjZvbAf" title="Common shares issuable">2,428,656</span>, as holders opted to convert their convertible debentures (Note 11.1.1).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>12.3</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>1,022,025 Common Shares Issued to Settle Convertible Debentures</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On August 30, 2023, the Company issued <span id="xdx_90B_ecustom--CommonSharesIssuedShares_c20230801__20230830_zz32ONsnL5mf" title="Common shares">1,022,025</span> common shares with an aggregate fair value of $<span id="xdx_907_ecustom--CommonSharesIssuable_pp0p0_c20230801__20230830_zEHRrq4NIgy6" title="Common shares issuable">270,133</span>, as holders opted to convert their convertible debentures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">During the year ended October 31, 2022, the following share transactions occurred:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>12.4</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>529,335 Common Shares Issued to Employees, Directors, and/or Consultants</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company issued <span id="xdx_90C_ecustom--StockIssuedToEmployeesForCompensationShares_c20221101__20231031_zBEWamYaLy05" title="Stock issued to employees for compensation, shares">529,335</span> common shares with a fair value of $<span id="xdx_90E_ecustom--StockIssuedToEmployeesForCompensation_pp0p0_c20221101__20231031_z9cxVAh5F4sg" title="Stock issued to employees for compensation">59,796</span> for employment compensation, director services and consulting services.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>12.5</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>13,166,400 Common Shares Issued in Private Placement for Proceeds of $1,300,000</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On December 9, 2021, the Company closed the Private Placement, a non-brokered private placement of common shares, for total gross proceeds of $<span id="xdx_905_ecustom--ProceedsFromPrivatePlacement_pp0p0_c20211201__20211209_zhLF3ztDwsyf" title="Proceeds from private placement">1,300,000</span> (CAD$<span id="xdx_90B_ecustom--ProceedsFromPrivatePlacement_pp0p0_uCAD_c20211201__20211209_zH2X5uF8Ej1a" title="Proceeds from private placement">1,645,800</span>). The Private Placement resulted in the issuance of <span id="xdx_90E_ecustom--NumberOfIssuanceOfCommonShares_c20211201__20211209_z4ug5pnf6j3f" title="Number of issuance of common shares">13,166,400</span> common shares of Grown Rogue at a purchase price of CAD$<span id="xdx_903_ecustom--PurchasePrice_uCADPShares_c20211201__20211209_zVY5QxPdf0dl" title="Purchase price">0.125</span> per share. All common shares issued pursuant to the Private Placement were subject to a hold period of four months and one day. The CEO of Grown Rogue invested $<span id="xdx_90E_ecustom--ProceedFromPrivatePlacement_c20211201__20211209_zcTjt6BAasD1" title="Proceeds from private placement">300,000</span> in the Private Placement and received <span id="xdx_900_eifrs-full--NumberOfSharesIssuedAndFullyPaid_iI_c20211209_zOgxJz04IIaf" title="Number of shares received">3,038,400</span> common shares of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">During the year ended October 31, 2021, the following share transactions occurred:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>12.6</b></td> <td style="text-align: justify">The Company issued <span id="xdx_902_ecustom--StockIssuedToEmployeesForCompensationShares_c20211101__20221031_z2yIBHWJ6Zeb">534,294</span> common shares with a fair value of $<span id="xdx_90A_ecustom--StockIssuedToEmployeesForCompensation_pp0p0_c20211101__20221031_zySVGmFXQDRj">95,294</span> for employment compensation, director services and consulting services.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>12.7</b></td> <td style="text-align: justify">On February 5, 2021, the Company closed a non-brokered private placement of an aggregate total of <span id="xdx_904_ecustom--NumberOfCommonSharesIssued_c20210201__20210205_zoHnqMavdnOe" title="Number of common shares issued">10,231,784</span> common shares with a fair value of $<span id="xdx_900_ecustom--FairValueOfCommonShares_pp0p0_c20210201__20210205_zDfRfWvyt3O1" title="Fair value of common shares">1,225,000</span>. The private placement was raised in two tranches. In the first tranche, <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20210205_zaFSHtQSmlR8" title="Number of shares issued">2,031,784</span> common shares were issued for proceeds of $<span id="xdx_900_ecustom--ProceedsFromIssuanceOfCommonShares_c20210201__20210205_zNZn73HePAX6" title="Proceeds from issuance of common shares">200,000</span>. In the second tranche, <span id="xdx_903_ecustom--NumberOfWarrantsIssued_c20210201__20210205_zdeon55za196" title="Number of warrants issued">8,200,000</span> common shares and <span id="xdx_903_ecustom--NumberOfWarrantsIssued_c20210201__20210205_zcG3BDNjHRAl" title="Number of warrants issued">8,200,000</span> warrants to purchase one common share were issued for proceeds of $<span id="xdx_900_ecustom--ProceedFromIssuanceOfWarrants_c20210201__20210205_zgfIeOOWhelk" title="Proceeds from issuance of warrants">1,025,000</span>. All proceeds of the private placement were allocated to share capital, and costs of $<span id="xdx_90B_ecustom--ProceedFromIssuanceOfPrivatePlacement_c20210201__20210205_zWMCSunFYgAb" title="Proceeds from issuance of private placemen">15,148</span> incurred for this private placement were allocated to share capital.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>12.8</b></td> <td style="text-align: justify">The Company issued <span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_c20211031_z8xot0smU7gh" title="Number of shares issued">25,000</span> shares with a fair value of $<span id="xdx_90B_ecustom--FairValueOfSharesIssued_c20201101__20211031_zQYLBghdSKdj" title="Fair value of shares issued">2,103</span> in order to extend an option payment as part of the Company’s acquisition of Golden Harvests (Note 8).</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>12.9</b></td> <td style="text-align: justify">On January 14, 2021, the Company agreed to issue <span id="xdx_908_ecustom--SharesIssuedToPartnerCreditorShares_c20210101__20210114_z6BhNLtWoo5b" title="Shares issued to partner creditor, shares">400,000</span> shares with a fair value of $<span id="xdx_902_ecustom--SharesIssuedToPartnerCreditor_pp0p0_c20210101__20210114_zJcAhMOycIjl" title="Shares issued to partner creditor">36,310</span> to a lender of Golden Harvests to support Golden Harvests’ business development.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>12.10</b></td> <td style="text-align: justify">The Company issued <span id="xdx_90A_ecustom--NumberOfCommonSharesIssued_c20201101__20211031_zx5N4sojEEzk" title="Number of common shares issued">600,000</span> common shares with an aggregate fair value of $<span id="xdx_90A_ecustom--FairValueOfCommonShares_pp0p0_c20201101__20211031_zAwl8zSWnEnl" title="Fair value of common shares">107,461</span> to make payments towards the acquisition of Golden Harvests. Of the <span id="xdx_900_ecustom--NumberOfCommonSharesIssued_c20201101__20211031_z9wXQLlfJWQf" title="Number of common shares issued">600,000</span> common shares issued, <span id="xdx_904_ecustom--NumberOfCommonSharesIssued_c20201101__20211031__ifrs-full--ComponentsOfEquityAxis__custom--CommonSharesMember_zjaCurXDzpN8" title="Number of common shares issued">400,000</span> common shares were issued to satisfy milestone payments, and <span id="xdx_904_ecustom--NumberOfCommonSharesIssuedToExtendMilestonePayment_c20201101__20211031_z8NQzna9vqZ2" title="Number of common shares issued to extend milestone payment">200,000</span> common shares were issued to extend the due date of a milestone payment.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>12.11</b></td> <td style="text-align: justify">On March 5, 2021, The Company announced the completion of a brokered private placement offering through the issuance of an aggregate of <span id="xdx_904_ecustom--NumberOfWarrantsIssued_c20210301__20210305__ifrs-full--ClassesOfShareCapitalAxis__custom--SpecialWarrantsMember_zB01Ta3Xtnnd" title="Number of warrants issued">21,056,890</span> special warrants (each a “Special Warrant”), before the adjustment to <span id="xdx_902_ecustom--NumberOfWarrantsIssued_c20210301__20210305__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zIaDyiD9dSN" title="Number of warrants issued">23,162,579</span> Special Warrants described below, at a price of CAD$<span id="xdx_905_ecustom--WarrantPricePerShare_uCADPShares_c20210301__20210305_zLbLcjtGWfwc" title="Warrant price, per share">0.225</span> (the “Issue Price”) per Special Warrant for aggregate gross proceeds of approximately $<span id="xdx_90F_ecustom--ProceedFromIssuanceOfWarrants_c20210301__20210305_z8G7nf48o9ig" title="Proceeds from issuance of warrants">3,738,564</span> (CAD$<span id="xdx_903_ecustom--ProceedFromIssuanceOfWarrants_uCAD_c20210301__20210305_zFWfXuMIN6kj" title="Proceeds from issuance of warrants">4,737,800</span>) (the “Offering”). Each Special Warrant entitled the holder thereof to receive, for no additional consideration, one unit of the Company (each, a “Unit”) on the exercise or deemed exercise of the Special Warrant. Each Unit was comprised of one common share of the Company and one warrant to purchase one common share of the Company. Each Special Warrant entitled the holder to receive upon the exercise or deemed exercise thereof, at no additional consideration, 1.10 Units (instead of one (1) Unit), if the Company had not received a receipt for a final short form prospectus qualifying distribution of the common shares and warrants (the “Qualifying Prospectus”) from the applicable securities regulatory authorities (the “Securities Commissions”) on or before April 5, 2021.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">Each Special Warrant was to be deemed exercised on the date that was the earlier of: (i) the date that was three (3) days following the date on which the Company obtained receipt from the Securities Commissions for the Qualifying Prospectus underlying the Special Warrants and (ii) July 6, 2021. The Company obtained receipt for the Qualifying Prospectus on April 26, 2021. Accordingly, on April 30, 2021, the Company issued <span id="xdx_908_ecustom--NumberOfCommonSharesIssued_c20210402__20210430_z00ksqCNVmKa" title="Number of common shares issued">23,162,579</span> Units, comprised of <span id="xdx_908_ecustom--NumberOfCommonSharesIssued_c20210402__20210430_z4wN81YB2nFb" title="Number of common shares issued">23,162,579</span> common shares and <span id="xdx_904_ecustom--NumberOfCommonSharesIssued_c20210402__20210430__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zKepI4h0KYr7" title="Number of common shares issued">23,162,579</span> warrants to purchase one common share. The warrants entitle the holder to purchase one common share at an exercise price of CAD$<span id="xdx_90D_ecustom--WarrantPricePerShare_uCADPShares_c20210402__20210430_zcQg67QdiLj2" title="Warrant price, per share">0.30</span> for a period of two years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">Proceeds of $<span id="xdx_903_ecustom--ProceedFromIssuanceOfWarrants_c20201101__20211031_zbqXYs0Sq5l7" title="Proceeds from issuance of warrants">3,738,564</span> and expenses of $<span id="xdx_902_ecustom--OtherExpense_c20201101__20211031_z2iAUVYVYTRh" title="Other expenses">485,722</span> were allocated to share capital; also allocated to share capital were the expenses for fair value of Agent Warrants of $<span id="xdx_907_ecustom--FairValueOfAgentWarrants_pp0p0_c20210402__20210430_zsdJPCTvjMxd" title="Fair value of Agent Warrants">210,278</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>12.12</b></td> <td style="text-align: justify">The holders of convertible debentures converted an aggregate total of convertible debenture principal of $<span id="xdx_904_ecustom--PrincipalConversionAmount_c20211101__20221031_pp0p0" title="Principal conversion amount">1,042,951</span> (CAD$<span id="xdx_90B_ecustom--PrincipalConversionAmount_pp0p0_uCAD_c20221101__20231031_zOqvtOSfDsj2" title="Principal conversion amount">1,311,111</span>) at CAD$0.125 per share into <span id="xdx_909_ecustom--NumberOfSharesConverted_c20221101__20231031_zl04rE3yjSU2" title="Number of shares converted">10,488,884</span> common shares with an aggregate fair value of $<span id="xdx_901_ecustom--FairValueOfCommonShares_pp0p0_c20221101__20231031_zCPK3YBymc89" title="Fair value of common shares">916,290</span>. The value of derivative liabilities settled with the conversions allocated to equity was $<span id="xdx_903_ecustom--ValueOfDerivativeLiabilitiesSettledWithConversionsAllocatedToEquity_pp0p0_c20221101__20231031_z8Z3TdOHzWph" title="Value of derivative liabilities settled with conversions allocated to equity">1,833,731</span>.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> | |
| CY2023Q3 | grin |
Common Shares Issued Shares
CommonSharesIssuedShares
|
10151250 | shares |
| CY2023Q3 | grin |
Common Shares Issuable
CommonSharesIssuable
|
2428656 | usd |
| CY2023Q3 | grin |
Common Shares Issued Shares
CommonSharesIssuedShares
|
1022025 | shares |
| CY2023Q3 | grin |
Common Shares Issuable
CommonSharesIssuable
|
270133 | usd |
| CY2023 | grin |
Stock Issued To Employees For Compensation Shares
StockIssuedToEmployeesForCompensationShares
|
529335 | shares |
| CY2023 | grin |
Stock Issued To Employees For Compensation
StockIssuedToEmployeesForCompensation
|
59796 | usd |
| CY2021Q4 | grin |
Proceeds From Private Placement
ProceedsFromPrivatePlacement
|
1300000 | usd |
| CY2021Q4 | grin |
Proceeds From Private Placement
ProceedsFromPrivatePlacement
|
1645800 | cad |
| CY2021Q4 | grin |
Number Of Issuance Of Common Shares
NumberOfIssuanceOfCommonShares
|
13166400 | shares |
| CY2021Q4 | grin |
Purchase Price
PurchasePrice
|
0.125 | |
| CY2021Q4 | grin |
Proceed From Private Placement
ProceedFromPrivatePlacement
|
300000 | usd |
| CY2021Q4 | ifrs-full |
Number Of Shares Issued And Fully Paid
NumberOfSharesIssuedAndFullyPaid
|
3038400 | shares |
| CY2022 | grin |
Stock Issued To Employees For Compensation Shares
StockIssuedToEmployeesForCompensationShares
|
534294 | shares |
| CY2022 | grin |
Stock Issued To Employees For Compensation
StockIssuedToEmployeesForCompensation
|
95294 | usd |
| CY2021Q1 | grin |
Number Of Common Shares Issued
NumberOfCommonSharesIssued
|
10231784 | shares |
| CY2021Q1 | grin |
Fair Value Of Common Shares
FairValueOfCommonShares
|
1225000 | usd |
| CY2021Q1 | ifrs-full |
Number Of Shares Issued
NumberOfSharesIssued
|
2031784 | shares |
| CY2021Q1 | grin |
Proceeds From Issuance Of Common Shares
ProceedsFromIssuanceOfCommonShares
|
200000 | usd |
| CY2021Q1 | grin |
Number Of Warrants Issued
NumberOfWarrantsIssued
|
8200000 | shares |
| CY2021Q1 | grin |
Number Of Warrants Issued
NumberOfWarrantsIssued
|
8200000 | shares |
| CY2021Q1 | grin |
Proceed From Issuance Of Warrants
ProceedFromIssuanceOfWarrants
|
1025000 | usd |
| CY2021Q1 | grin |
Proceed From Issuance Of Private Placement
ProceedFromIssuanceOfPrivatePlacement
|
15148 | usd |
| CY2021Q4 | ifrs-full |
Number Of Shares Issued
NumberOfSharesIssued
|
25000 | shares |
| CY2021 | grin |
Fair Value Of Shares Issued
FairValueOfSharesIssued
|
2103 | usd |
| CY2021Q1 | grin |
Shares Issued To Partner Creditor Shares
SharesIssuedToPartnerCreditorShares
|
400000 | shares |
| CY2021Q1 | grin |
Shares Issued To Partner Creditor
SharesIssuedToPartnerCreditor
|
36310 | usd |
| CY2021 | grin |
Number Of Common Shares Issued
NumberOfCommonSharesIssued
|
600000 | shares |
| CY2021 | grin |
Fair Value Of Common Shares
FairValueOfCommonShares
|
107461 | usd |
| CY2021 | grin |
Number Of Common Shares Issued
NumberOfCommonSharesIssued
|
600000 | shares |
| CY2021 | grin |
Number Of Common Shares Issued To Extend Milestone Payment
NumberOfCommonSharesIssuedToExtendMilestonePayment
|
200000 | shares |
| CY2021Q1 | grin |
Warrant Price Per Share
WarrantPricePerShare
|
0.225 | |
| CY2021Q1 | grin |
Proceed From Issuance Of Warrants
ProceedFromIssuanceOfWarrants
|
3738564 | usd |
| CY2021Q1 | grin |
Proceed From Issuance Of Warrants
ProceedFromIssuanceOfWarrants
|
4737800 | cad |
| CY2021Q2 | grin |
Number Of Common Shares Issued
NumberOfCommonSharesIssued
|
23162579 | shares |
| CY2021Q2 | grin |
Number Of Common Shares Issued
NumberOfCommonSharesIssued
|
23162579 | shares |
| CY2021Q2 | grin |
Warrant Price Per Share
WarrantPricePerShare
|
0.30 | |
| CY2021 | grin |
Proceed From Issuance Of Warrants
ProceedFromIssuanceOfWarrants
|
3738564 | usd |
| CY2021 | grin |
Other Expense
OtherExpense
|
485722 | usd |
| CY2021Q2 | grin |
Fair Value Of Agent Warrants
FairValueOfAgentWarrants
|
210278 | usd |
| CY2022 | grin |
Principal Conversion Amount
PrincipalConversionAmount
|
1042951 | usd |
| CY2023 | grin |
Principal Conversion Amount
PrincipalConversionAmount
|
1311111 | cad |
| CY2023 | grin |
Number Of Shares Converted
NumberOfSharesConverted
|
10488884 | shares |
| CY2023 | grin |
Fair Value Of Common Shares
FairValueOfCommonShares
|
916290 | usd |
| CY2023 | grin |
Value Of Derivative Liabilities Settled With Conversions Allocated To Equity
ValueOfDerivativeLiabilitiesSettledWithConversionsAllocatedToEquity
|
1833731 | usd |
| CY2023 | grin |
Disclosure Of Warrants Explanatory
DisclosureOfWarrantsExplanatory
|
<p id="xdx_80A_ecustom--DisclosureOfWarrantsExplanatory_zQfzBh0BeXZ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>13.</b></td> <td style="text-align: justify"><b><span id="c_013"></span><span id="xdx_827_z1aCdFHBCrfh">WARRANTS</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the warrant activities for the years ended October 31, 2023, 2022 and 2021:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfWarrantActivitiesTableTextBlock_z5e3mvtQm9zg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span id="xdx_8BC_znf7IEZouDS7" style="display: none">Schedule of warrant activities</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Number</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted Average <br/> Exercise Price <br/> (CAD$)</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance - October 31, 2020</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_989_ecustom--ClassOfWarrantOrRightOutstanding1_iS_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zHpxA3ulvHu1" style="width: 9%; text-align: right" title="Number of Warrants outstanding at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">44,158,331</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98F_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights3_iS_uCADPShares_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zg1GYtzitwbk" style="width: 9%; text-align: right" title="Weighted Average Exercise Price, Warrants outstanding at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.33</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issuance pursuant to private placement</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--WarrantsIssuedPursuantToPrivatePlacement_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zBk3FrHL1oO1" style="text-align: right" title="Warrants Issued pursuant to private placement"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,200,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_986_ecustom--WeightedAverageExercisePriceissuedPursuantToPrivatePlacement_uCADPShares_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z0iIqXysb1qc" style="text-align: right" title="Weighted Average Exercise Price,Issued pursuant to private placement"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.20</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issuance pursuant to the Offering</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98A_ecustom--WarrantsIssuedPursuantToOffering_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zSlMnmHixXig" style="text-align: right" title="Warrants Issued pursuant to the Offering"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23,162,579</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_986_ecustom--WeightedAverageExercisePriceissuedPursuantToOffering_uCADPShares_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z0Tkx1BlEvY9" style="text-align: right" title="Weighted Average Exercise Price,Issued pursuant to the Offering"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.30</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expiration of broker warrants</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_989_ecustom--ExpirationOfBrokerWarrants_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zIl5zdBf8n2h" style="text-align: right" title="Expiration of broker warrants"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(757,125</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_983_ecustom--WeightedAverageExercisePriceExpirationOfBrokerWarrants_uCADPShares_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zYLfs26quJy5" style="text-align: right" title="Weighted Average Exercise Price, Expiration of broker warrants"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.44</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expiration of warrants</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_981_ecustom--ExpirationOfWarrants_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zJ0R0yvOf1Ua" style="border-bottom: Black 1pt solid; text-align: right" title="Expiration of warrants"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(17,843,998</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_984_ecustom--WeightedAverageExercisePriceExpirationOfWarrants_uCADPShares_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zz7BW73ILLkf" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price, Expiration of warrants"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.55</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance - October 31, 2021</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_989_ecustom--ClassOfWarrantOrRightOutstanding1_iS_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zMCFR2e4Ktjb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of Warrants outstanding at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">56,919,787</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights3_iS_uCADPShares_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zAHEMb0KusX7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Weighted Average Exercise Price, Warrants outstanding at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.22</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expiration of warrants pursuant to convertible debt deemed re-issuance</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--ExpirationOfWarrantsPursuantToConvertibleDebtDeemedReissuance_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zHNvjc8fJ26i" style="text-align: right" title="Expiration of warrants pursuant to convertible debt deemed re-issuance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8,409,091</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_988_ecustom--WeightedAverageExercisePriceDeemedReissuance_uCADPShares_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zf3TgRqTMxl1" style="text-align: right" title="Weighted Average Exercise Price, Expiration of warrants pursuant to convertible debt deemed re-issuance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.16</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expiration of warrants issued pursuant to private placement to PBIC</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--ExpirationOfWarrantsIssuedPursuantToPrivatePlacementToPbic_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zN0pD7zI27Xi" style="border-bottom: Black 1pt solid; text-align: right" title="Expiration of warrants issued pursuant to private placement to PBIC"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15,000,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_982_ecustom--WeightedAverageExercisePriceprivatePlacementToPBIC_uCADPShares_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zsvmuTBUrKW3" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price, Expiration of warrants issued pursuant to private placement to PBIC"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.13</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance - October 31, 2022</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_988_ecustom--ClassOfWarrantOrRightOutstanding1_iS_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z5zflLj1Vtp5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of Warrants outstanding at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33,510,696</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_987_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights3_iS_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zayOhgQUMcBg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Weighted Average Exercise Price, Warrants outstanding at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.28</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issuance pursuant to the December Convertible Debentures (Note 11.1)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_987_ecustom--IssuancePursuantToConvertibleDebentures_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zg8pLzzL67N3" style="text-align: right" title="Issuance pursuant to the December Convertible Debentures (Note 11.1)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,716,499</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--WeightedAverageExercisePriceToTheDecemberConvertibleDebentures_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zapoWHU6n8W" style="text-align: right" title="Weighted Average Exercise Price, Issuance pursuant to the December Convertible Debentures (Note 11.1)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.25</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issuance pursuant to the July Convertible Debentures (Note 11.2)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--IssuancePursuantToJulyConvertibleDebentures_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z7OfAPI6skBl" style="text-align: right" title="Issuance pursuant to the July Convertible Debentures (Note 11.2)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13,737,500</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_989_ecustom--WeightedAverageExercisePriceIssuancePursuantToJulyConvertibleDebentures_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zJt46BUDd051" style="text-align: right" title="Weighted Average Exercise Price, Issuance pursuant to the July Convertible Debentures (Note 11.2)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.28</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issuance pursuant to the August Convertible Debentures (Note 11.2.1)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98B_ecustom--IssuancePursuantToAugustConvertibleDebentures_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z0vrcaEwQDm1" style="text-align: right" title="Issuance pursuant to the August Convertible Debentures (Note 11.2.1)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,816,250</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_981_ecustom--WeightedAverageExercisePriceIssuancePursuantToAugustConvertibleDebentures_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z7KgI6SMPfr5" style="text-align: right" title="Weighted Average Exercise Price, Issuance pursuant to the August Convertible Debentures (Note 11.2.1)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.28</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issued pursuant to the Consulting Agreement with Goodness Growth (Note 13.2)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--IssuedPursuantToConsultingAgreementWithGoodnessGrowth_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zMUawincnU5g" style="text-align: right" title="Issued pursuant to the Consulting Agreement with Goodness Growth (Note 13.2)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,500,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_980_ecustom--WeightedAverageExercisePriceIssuedPursuantToConsultingAgreementWithGoodnessGrowth_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zIOtL5TGSPlh" style="text-align: right" title="Weighted Average Exercise Price, Issued pursuant to the Consulting Agreement with Goodness Growth (Note 13.2)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.33</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expiration of warrants pursuant to Feb 2021 subscription</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--ExpirationOfWarrantsPursuantToSubscription_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zhLDt3boC5fg" style="text-align: right" title="Expiration of warrants pursuant to Feb 2021 subscription"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8,200,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_981_ecustom--WeightedAverageExercisePriceExpirationOfWarrantsPursuantToSubscription_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zQvch7ySYzJa" style="text-align: right" title="Weighted Average Exercise Price, Expiration of warrants pursuant to Feb 2021 subscription"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.20</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expiration of warrants pursuant to the Offering (Special warrant issue)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_983_ecustom--ExpirationOfWarrantsPursuantToOfferingSpecialWarrantIssue_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zDmOCcPxeqRi" style="text-align: right" title="Expiration of warrants pursuant to the Offering (Special warrant issue)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(23,162,579</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_980_ecustom--WeightedAverageExercisePriceExpirationOfWarrantsPursuantToOfferingSpecialWarrantIssue_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zjyfKRQXQLZi" style="text-align: right" title="Weighted Average Exercise Price, Expiration of warrants pursuant to the Offering (Special warrant issue)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.30</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expiration of warrants pursuant to terminate purchase agreement</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--ExpirationOfWarrantsPursuantToTerminatePurchaseAgreement_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zuIF2oJ0NG6i" style="border-bottom: Black 1pt solid; text-align: right" title="Expiration of warrants pursuant to terminate purchase agreement"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,148,117</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_983_ecustom--WeightedAverageExercisePriceExpirationOfWarrantsPursuantToTerminatePurchaseAgreement_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z9lu0LEZwuOa" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price, Expiration of warrants pursuant to terminate purchase agreement"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.44</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance - October 31, 2023</span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_981_ecustom--ClassOfWarrantOrRightOutstanding1_iE_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zqwts3ccl9sf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Number of Warrants outstanding at ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31,770,249</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98E_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights3_iE_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zEQgn2JjA21i" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Weighted Average Exercise Price, Warrants outstanding at ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.29</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8A8_zYNo1AVoVI8h" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At October 31, 2023, the following warrants were issued and outstanding:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfWarrantIssuedAndOutstandingTableTextBlock_zX3QqKZdzOP3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details 1)"> <tr style="vertical-align: bottom"> <td colspan="2" style="font-weight: bold; text-align: center"><span id="xdx_8B9_zvr40hjYohs4" style="display: none">Schedule of warrant issued and outstanding</span></td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise price<br/> (CAD$)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants<br/> outstanding</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Life<br/> (years)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td> <td id="xdx_981_ecustom--ExercisePrice_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice1Member_z6k7q4tMROOk" style="width: 23%; text-align: right" title="Exercise Price">0.25</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98B_ecustom--WarrantsOutstanding_iI_c20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ExercisePrice1Member_zaWwc3TQpzgk" style="width: 23%; text-align: right" title="Warrants Outstanding">6,716,499</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 23%; text-align: right"><span id="xdx_90E_ecustom--RemainingContractualLifeYears_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice1Member_zfFnU5lSFXUf" title="Remaining Contractual Life (Years)">2.09</span></td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="text-align: center; width: 22%"><span id="xdx_905_ecustom--ExpiryDate_dd_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice1Member_zS05HH9cCSYf" title="Expiry Date">December 2, 2025</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--ExercisePrice_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member_z2ycpGi4RYs1" style="text-align: right" title="Exercise Price">0.28</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--WarrantsOutstanding_iI_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--ExercisePrice2Member_ztp4Sx5owE1h" style="text-align: right" title="Warrants Outstanding">13,737,500</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90A_ecustom--RemainingContractualLifeYears_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member_zZNZXaRAxwKh" title="Remaining Contractual Life (Years)">2.70</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: center"><span id="xdx_907_ecustom--ExpiryDate_dd_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member_zxKo2ZVJ3KC9" title="Expiry Date">July 13, 2026</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--ExercisePrice_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice3Member_zpPiQ96il2P4" style="text-align: right" title="Exercise Price">0.28</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--WarrantsOutstanding_iI_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--ExercisePrice3Member_z99Q7I2dWPi9" style="text-align: right" title="Warrants Outstanding">2,816,250</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90A_ecustom--RemainingContractualLifeYears_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice3Member_zQHk06ssMlN2" title="Remaining Contractual Life (Years)">2.80</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--ExpiryDate_dd_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice3Member_zbIJYhcXzBi" title="Expiry Date">August 17, 2026</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--ExercisePrice_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member_zfqtLzrWg8o9" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise Price">0.33</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--WarrantsOutstanding_iI_c20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ExercisePrice4Member_zEHXX3MfODEh" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants Outstanding">8,500,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_ecustom--RemainingContractualLifeYears_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member_zi9LmttAG6zc" title="Remaining Contractual Life (Years)">4.93</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_906_ecustom--ExpiryDate_dd_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member_zcXulKGkFDy4" title="Expiry Date">October 05, 2028</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--ExercisePrice_uCADPShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember_zjkNVpi4Rkld" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Exercise Price">0.29</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_981_ecustom--WarrantsOutstanding_iI_c20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember_zQ5oid6SM4Mh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Warrants Outstanding">31,770,249</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span id="xdx_90C_ecustom--RemainingContractualLifeYears_dtY_c20221101__20231031__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member_zBkUXo5PFDRd" title="Remaining Contractual Life (Years)">3.18</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td></tr> </table> <p id="xdx_8A5_zDyMw9NJvyj6" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>13.1</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Agent Warrants</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">On March 5, 2021, as consideration for the services rendered by the agent (the “Agent”) to a brokered placement of special warrants (the “Offering”), the Company issued to the Agent an aggregate of <span id="xdx_90F_ecustom--NumberOfWarrantsIssued_c20210301__20210305__ifrs-full--TypesOfHedgesAxis__custom--AgentBrokeredPrivatePlacementOfSpecialWarrantsMember_zkRMKr1Mnp35" title="Number of warrants issued">1,127,758</span> broker warrants of the Company (the “Broker Warrants”) exercisable to acquire <span id="xdx_907_ecustom--NumberOfWarrantsIssued_c20210301__20210305__ifrs-full--TypesOfHedgesAxis__custom--AgentBrokeredPrivatePlacementOfSpecialWarrantsMember_zeILzadfrAz3" title="Number of warrants issued">1,127,758</span> compensation options (the “Compensation Options”) for no additional consideration. As consideration for certain advisory services provided in connection with the Offering, the Company issued to the Agent an aggregate of <span id="xdx_906_ecustom--NumberOfWarrantsIssued_c20210301__20210305__ifrs-full--TypesOfHedgesAxis__custom--AdvisoryWarrantsMember_zq6eQ2UNhw4c" title="Number of warrants issued">113,500</span> advisory warrants (the “Advisory Warrants”) exercisable to acquire <span id="xdx_906_ecustom--NumberOfWarrantsIssued_c20210301__20210305__ifrs-full--TypesOfHedgesAxis__custom--AdvisoryWarrantsMember_zIl8rpxCnWT6" title="Number of warrants issued">113,500</span> Compensation Options for no additional consideration. The Broker Warrants and Advisory Warrants are collectively referred to as the “Agent Warrants.”</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Each Compensation Option entitles the holder thereof to purchase one unit of the Company (a “Compensation Unit”) at the Issue Price of CAD$<span id="xdx_901_ecustom--SharesPrice_uCADPShares_c20210301__20210305_zuSOiz7dmu2j" title="Issue price">0.225</span> for a period of twenty-four (24) months. Each Compensation Unit is comprised of one common share and one common share purchase warrant of the Company (a “Compensation Warrant”). Each Compensation Warrant shall entitle the holder thereof to purchase one common share in the capital of the Company at a price of CAD$<span id="xdx_90A_ecustom--SharesPrice_uCADPShares_c20230301__20230305_zL17HrqvZnUd" title="Issue price">0.30</span> for twenty-four (24) months. The Agent Warrants expired on March 5, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>13.2</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Goodness Growth Consulting Agreement</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Consulting Agreement with Goodness Growth was executed as of May 24, 2023, whereby GR Unlimited will support Goodness Growth in the optimization of its cannabis flower products, with a particular focus on improving the quality and yield of top-grade “A” cannabis flower across its various operating markets, starting with Maryland and Minnesota (Note 2.5.1).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">As part of this strategic agreement, Goodness Growth is obligated to issue <span id="xdx_90B_ecustom--VotingShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember_zqEyw4qc4rR3" title="Voting shares">10,000,000</span> warrants to purchase <span id="xdx_90B_ecustom--VotingShares_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember_zvE0QZ9dKuW8" title="Voting shares">10,000,000</span> subordinate voting shares of Goodness Growth to the Company, with a strike price equal to CAD$0.317 (U.S.$0.233), being a 25.0 percent premium to the 10-day VWAP of Goodness Growth’s subordinate voting shares prior to the effective date of the Consulting Agreement. Similarly, the Company will issue <span id="xdx_905_ecustom--IssuedPursuantToConsultingAgreementWithGoodnessGrowth_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember_pdd" title="Issued pursuant to the Consulting Agreement with Goodness Growth (Note 13.2)">8,500,000</span> warrants to purchase <span id="xdx_904_ecustom--WarrantsPurchase_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember_zHQfdRMZknd4" title="Warrants purchase">8,500,000</span> common shares of the Company to Goodness Growth, with a strike price equal to CAD$0.225 (U.S.$0.166), being a 25.0 percent premium to the 10-day VWAP of the Company’s common shares prior to the effective date of the Consulting Agreement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company first measured and recognized the fair value ($<span id="xdx_90F_ecustom--FairValueRecognized_iI_c20230524_zuAFjDLj2N6b" title="Fair value recognized">1,232,253</span>) of the warrants using a Black-Scholes option pricing model as of the warrants’ deemed issuance date, which was the effective date of the Consulting Agreement (May 24, 2023). The Company and Goodness Growth issued and exchanged the warrants on October 5, 2023, at which time the carrying value ($<span id="xdx_90B_ecustom--WarrantsIssued_c20231001__20231005_zV1cABBCXlu4" title="Warrants issued">1,232,253</span>) of the warrants issued and received was recorded to equity and Warrants Asset, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Warrants Asset is remeasured at fair value through profit and loss at each reporting period using the Black-Scholes option pricing model. The fair value of the Warrants Asset at October 31, 2023, was estimated to be $<span id="xdx_903_ecustom--WarrantsAsset_c20231031_pp0p0" title="Warrants asset (Note 13.2)">1,361,366</span> (October 31, 2022 - $Nil) using the following assumptions:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfAssumptionAgentWarrantsTableTextBlock_zw8N1kglS8rg" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - WARRANTS (Details 2)"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td><span id="xdx_8B7_zBj1KFXPT91b" style="display: none">Schedule of Agent warrants assumption at grant date based</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0in; vertical-align: bottom"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left; vertical-align: top; width: 30%">Expected (strike) price</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 1%; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; padding-left: 0in; vertical-align: bottom"><span id="xdx_903_ecustom--ExpectedStrikePrice_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zzIAP7LhMuDc" title="Expected (strike) price">0.328</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">Risk-free interest rate</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0in; vertical-align: bottom"><span id="xdx_902_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z4E18DWRvMdl" title="Risk-free interest rate">4.18</span>%</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">Expected life</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0in; vertical-align: bottom"><span id="xdx_905_ecustom--DescriptionOfExpectedLifeOfWarrant_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z6J5kx3IGA6" title="Expected life">4.94</span> years</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">Expected volatility</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0in; vertical-align: bottom"><span id="xdx_90D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zEg46WuX12M8" title="Expected volatility">99</span>%</td> </tr> </table> <p id="xdx_8AD_zxII8GzhNW4" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> | |
| CY2023 | grin |
Number Of Stock Option Expiration Of Options To Employees
NumberOfStockOptionExpirationOfOptionsToEmployees
|
-75000 | shares |
| CY2021Q1 | grin |
Shares Price
SharesPrice
|
0.225 | |
| CY2023Q1 | grin |
Shares Price
SharesPrice
|
0.30 | |
| CY2023Q2 | grin |
Fair Value Recognized
FairValueRecognized
|
1232253 | usd |
| CY2023Q4 | grin |
Warrants Issued
WarrantsIssued
|
1232253 | shares |
| CY2023Q4 | grin |
Warrants Asset
WarrantsAsset
|
1361366 | usd |
| CY2023 | grin |
Disclosure Of Stock Options Explanatory
DisclosureOfStockOptionsExplanatory
|
<p id="xdx_80E_ecustom--DisclosureOfStockOptionsExplanatory_zonXwYJudlQa" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>14.</b></td> <td style="text-align: justify"><b><span id="c_014"></span><span id="xdx_82D_z9trv74o0Ige">STOCK OPTIONS</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the stock option movements for the years ended October 31, 2023, October 31, 2022, and October 31, 2021:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfStockOptionMovementsExplanatory_zppzhCD4GiA1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span id="xdx_8B0_zXoRLRMbSOzj" style="display: none">Schedule of stock option movements</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Number</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise price <br/> (CAD$)</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance - October 31, 2020</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--NumberOfStockOption_iS_c20201101__20211031_zELJPVlVOGWb" style="width: 9%; text-align: right" title="Number of stock option at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,720,000</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_987_ecustom--StockOptionExercisePrice_iS_uCADPShares_c20201101__20211031_zQmL6gMEydOe" style="width: 9%; text-align: right" title="Exercise price at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.19</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted to employees</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_986_ecustom--NumberOfStockOptionGrantedToEmployees_c20201101__20211031_pdd" style="text-align: right" title="Number of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,085,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--ExercisePriceOfStockOptionGrantedToEmployees_uCADPShares_c20201101__20211031_zQPSh5aLP3ak" style="text-align: right" title="Exercise price of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.20</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeitures by service providers</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--NumberOfStockOptionForfeituresByServiceProvider_c20201101__20211031_pdd" style="text-align: right" title="Number of stock option, Forfeitures by service provider"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(65,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_983_ecustom--ExercisePriceOfStockOptionForfeituresByServiceProvider_uCADPShares_c20201101__20211031_zLVRBN2SxyWk" style="text-align: right" title="Exercise price of stock option, Forfeitures by service provider"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeitures by employees</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_980_ecustom--NumberOfStockOptionForfeituresByEmployees_c20201101__20211031_zAHuAjAh9fCd" style="text-align: right" title="Number of stock option, Forfeitures by employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(965,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_ecustom--ExercisePriceOfStockOptionForfeituresByEmployees_uCADPShares_c20201101__20211031_zZym6LdOqBn8" style="text-align: right" title="Exercise price of stock option, Forfeitures by employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeitures by employees</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_988_ecustom--NumberOfStockOptionForfeitureByEmployees_c20201101__20211031_zNC0buDxbQWj" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock option, Forfeiture by employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_989_ecustom--ExercisePriceOfStockOptionForfeitureByEmployees_uCADPShares_c20201101__20211031_zyDhpNPzzwKi" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price of stock option, Forfeiture by employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.22</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance - October 31, 2021</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_984_ecustom--NumberOfStockOption_iS_c20211101__20221031_zFLc0MMdDRg2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,765,000</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_ecustom--StockOptionExercisePrice_iS_uCADPShares_c20211101__20221031_zXtkEGCBADB5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Exercise price at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.20</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted to employees</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98B_ecustom--NumberOfStockOptionGrantedToEmployees_c20211101__20221031_zfxq3IXJ7v2f" style="text-align: right" title="Number of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">605,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_987_ecustom--ExercisePriceOfStockOptionGrantedToEmployees_uCADPShares_c20211101__20221031_zj0XJoL0ocD1" style="text-align: right" title="Exercise price of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeitures by service provider</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--NumberOfStockOptionForfeituresByServiceProvider_c20211101__20221031_zjebRxa1suie" style="text-align: right" title="Number of stock option, Forfeitures by service provider"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(500,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98F_ecustom--ExercisePriceOfStockOptionForfeituresByServiceProvider_uCADPShares_c20211101__20221031_zzatFlSs9727" style="text-align: right" title="Exercise price of stock option, Forfeitures by service provider"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.44</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeitures by employees</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--NumberOfStockOptionForfeituresByEmployees_c20211101__20221031_zXxKdiBOK4Nk" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock option, Forfeitures by employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(960,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_984_ecustom--ExercisePriceOfStockOptionForfeituresByEmployees_uCADPShares_c20211101__20221031_zkVegqPDPCtg" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price of stock option, Forfeitures by employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance - October 31, 2022</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--NumberOfStockOption_iS_c20221101__20231031_zTiNsaX0T9X1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of stock option at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,910,000</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_ecustom--StockOptionExercisePrice_iS_uCADPShares_c20221101__20231031_zKwML2jgYvx6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Exercise price at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.18</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted to employees</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_ecustom--NumberOfStockOptionGrantedToEmployees_c20221101__20231031_zsmokat4eBz6" style="text-align: right" title="Number of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,650,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--ExercisePriceOfStockOptionGrantedToEmployees_uCADPShares_c20221101__20231031_zAQiBDZzfpY6" style="text-align: right" title="Exercise price of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted to employees</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_ecustom--NumberOfStockOptionsGrantedToEmployees_c20221101__20231031_zIbCXdVhWtrj" style="text-align: right" title="Number of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">400,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98F_ecustom--ExercisePriceOfStockOptionsGrantedToEmployees_uCADPShares_c20221101__20231031_z2Yck9jgC4n4" style="text-align: right" title="Exercise price of stock options, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.30</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted to service providers</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_980_ecustom--NumberOfStockOptionGrantedToServiceProviders_c20221101__20231031_zE5CtvarWAc1" style="text-align: right" title="Number of stock option, granted to service providers"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,750,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--ExercisePriceOfStockOptionGrantedToServiceProviders_uCADPShares_c20221101__20231031_zPuHd2khhVp6" style="text-align: right" title="Exercise price of stock option, granted to service providers"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expiration of options to employees</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_986_ecustom--NumberOfStockOptionExpirationOfOptionToEmployees_c20221101__20231031_zfgIEpfvfO9e" style="text-align: right" title="Number of stock option, expiration of option to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(430,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--ExercisePriceOfStockOptionExpirationOfOptionToEmployees_uCADPShares_c20221101__20231031_z6itJSsrVK0h" style="text-align: right" title="Exercise price of stock option, expiration of option to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expiration of options to employees</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98A_ecustom--NumberOfStockOptionExpirationOfOptionsToEmployees_c20221101__20231031_zOGCUCIspX4b" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock option, expiration of options to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(75,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_980_ecustom--ExercisePriceOfStockOptionExpirationOfOptionsToEmployees_uCADPShares_c20221101__20231031_zISoHQwZyVu7" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price of stock option, expiration of options to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.22</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance - October 31, 2023</span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_987_ecustom--NumberOfStockOption_iE_c20221101__20231031_zMSj72HwH5gh" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Number of stock option at ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,205,000</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_986_ecustom--StockOptionExercisePrice_iE_uCADPShares_c20221101__20231031_zBgymy15BAYg" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Exercise price at ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.17</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8AA_zZy23ia2ktQ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>14.1</b></td> <td style="text-align: justify">During the year ended October 31, 2023, 6,800,000 options were granted to employees.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The fair value of the options granted during the year ended October 31, 2023, was approximately $<span id="xdx_906_ecustom--FairValueOfWarrants_pp0p0_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember_zYcV5kV4AaOb" title="Fair value of warrants">450,325</span> (CAD$<span id="xdx_901_ecustom--FairValueOfWarrants_pp0p0_uCAD_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember_zywU03qQPdvb" title="Fair value of warrants">611,439</span>), which was estimated at the grant dates based on the Black-Scholes option pricing model, using the following assumptions:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfFairValueOfOptionOneTableTextBlock_zxfl107JSmw8" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - STOCK OPTIONS (Details 1)"> <tr style="vertical-align: top"> <td><span id="xdx_8BC_zfHoAqwxgrEg" style="display: none">Schedule of fair value of options at the grant date based</span></td> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0.75in"> </td> <td style="width: 30%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected dividend yield</span></td> <td style="width: 1%"> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_ecustom--ExpectedDividendYield_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_z5xOpf0oPuTe" title="Expected dividend yield">Nil</span>%</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk-free interest rate</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_z90A0tqc0cm" title="Risk-free interest rate">3.89</span>%</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected life</span></td> <td> </td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--DescriptionOfOptionLifeShareOptionsGranted1_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zLDrP6ylXiBi" title="Expected life">4.0</span> years</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected volatility</span></td> <td> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zGvBa8YuOgjh" title="Expected volatility">86</span>%</span></td></tr> </table> <p id="xdx_8AE_zTcnSekDuLH5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The vesting terms of options granted during the year ended October 31, 2023, are set out in the table below:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfVestingTermsExplanatory_zoPBjo0uOhzf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTIONS (Details 2)"> <tr style="vertical-align: bottom"> <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center"><span id="xdx_8B3_zlexjONqV5jc" style="display: none">Schedule of vesting terms</span></td> <td style="text-align: left; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: left; font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: bottom; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Vesting terms<br/> Number Granted</td> <td style="text-align: left; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: left; font-weight: bold; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Description</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td> <td id="xdx_988_ecustom--NumberGranted_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zkE65ndqVNld" style="width: 15%; text-align: right" title="Number granted">200,000</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td id="xdx_980_ecustom--VestingTerms_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zNHEY0w0icT3" style="width: 82%; text-align: left" title="Vesting terms">1/3 on each anniversary of grant date</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--NumberGranted_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_zDCtkiIBqszf" style="text-align: right" title="Number granted">200,000</td> <td style="text-align: left"> </td> <td> </td> <td id="xdx_983_ecustom--VestingTerms_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_zsTfnEnbjqKc" style="text-align: left" title="Vesting terms">50% on one year anniversary of grant date, 50% on second anniversary of grant date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--NumberGranted_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_zXx7QrZQCVx5" style="text-align: right" title="Number granted">400,000</td> <td style="text-align: left"> </td> <td> </td> <td id="xdx_98B_ecustom--VestingTerms_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_z6JLWwVnY239" style="text-align: left" title="Vesting terms">Fully vested on grant date</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--NumberGranted_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsThreeMember_zUTLrGSE8WI3" style="border-bottom: Black 1pt solid; text-align: right" title="Number granted">6,000,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td id="xdx_98E_ecustom--VestingTerms_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsThreeMember_zyutKQntOCb4" style="text-align: left; padding-bottom: 1pt" title="Vesting terms">Vest on one year anniversary of grant date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_ecustom--NumberGranted_c20221101__20231031_zfV3NKFV8pA4" style="border-bottom: Black 1pt solid; text-align: right" title="Number granted">6,800,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="text-align: left; padding-bottom: 1pt"> </td></tr> </table> <p id="xdx_8A3_zz6MBxm1DzFd" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>14.2</b></td> <td style="text-align: justify">During the year ended October 31, 2022, 605,000 options were granted to employees.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">The fair value of the options granted during the year ended October 31, 2022, was approximately $<span id="xdx_907_ecustom--FairValueOfWarrants_pp0p0_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember_zTHgRP4tXg73" title="Fair value of warrants">23,260</span> (CAD$29,924) which was estimated at the grant dates based on the Black-Scholes option pricing model, using the following assumptions:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--AssumptionTableTextBlock_zCnyqzsoS1X2" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - STOCK OPTIONS (Details 3)"> <tr style="vertical-align: top; text-align: justify"> <td><span id="xdx_8B3_zQVeUFFv9XF" style="display: none">Schedule of assumptions</span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.75in"></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; width: 30%">Expected dividend yield</td> <td style="width: 1%"> </td> <td style="text-align: justify"><span id="xdx_900_ecustom--ExpectedDividendYield_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_zbflM2nfnw0a" title="Expected dividend yield">Nil</span>%</td> </tr> <tr style="vertical-align: top; text-align: justify"> <td></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify">Risk-free interest rate</td> <td> </td> <td style="text-align: justify"><span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_zggOKASPyhtf" title="Risk-free interest rate">2.2</span>%</td> </tr> <tr style="vertical-align: top; text-align: justify"> <td></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify">Expected life</td> <td> </td> <td style="text-align: justify"><span id="xdx_900_ecustom--DescriptionOfOptionLifeShareOptionsGranted1_dtY_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_zb7HJ5O0uWuk" title="Expected life">4.0</span> years</td> </tr> <tr style="vertical-align: top; text-align: justify"> <td></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify">Expected volatility</td> <td> </td> <td style="text-align: justify"><span id="xdx_90E_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_zTcigQ4xzVob" title="Expected volatility">86</span>%</td> </tr> </table> <p id="xdx_8AA_zo2gwANYMGx9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>14.3</b></td> <td style="text-align: justify">During the year ended October 31, 2021, 3,085,000 options were granted to employees.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">The fair value of the options granted during the year ended October 31, 2021, was approximately $<span id="xdx_907_ecustom--FairValueOfWarrants_pp0p0_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember_zW7SC9PpqYVh" title="Fair value of warrants">272,918</span> (CAD$343,034), which was estimated at the grant dates based on the Black-Scholes option pricing model, using the following assumptions:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfFairValueOfOptionTwoTableTextBlock_zyi4ZGLfMzd7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - STOCK OPTIONS (Details 4)"> <tr style="vertical-align: top; text-align: justify"> <td><span id="xdx_8BD_zcckqn2jSnUk" style="display: none">Schedule of fair value Sof options vested</span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.75in"></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; width: 30%">Expected dividend yield</td> <td style="width: 1%"> </td> <td style="text-align: justify"><span id="xdx_90C_ecustom--ExpectedDividendYield_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_zNTMptdP9aP6" title="Expected dividend yield">Nil</span>%</td> </tr> <tr style="vertical-align: top; text-align: justify"> <td></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify">Risk-free interest rate</td> <td> </td> <td style="text-align: justify"><span id="xdx_907_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_zbWNjpYZKVP4" title="Risk-free interest rate">0.55</span>%</td> </tr> <tr style="vertical-align: top; text-align: justify"> <td></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify">Expected life</td> <td> </td> <td style="text-align: justify"><span id="xdx_901_ecustom--DescriptionOfOptionLifeShareOptionsGranted1_dtY_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_zFyoyJ6d7YF8" title="Expected life">4.0</span> years</td> </tr> <tr style="vertical-align: top; text-align: justify"> <td></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify">Expected volatility</td> <td> </td> <td style="text-align: justify"><span id="xdx_90C_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20201101__20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_zwZcVs935n5f" title="Expected volatility">98</span>%</td> </tr> </table> <p id="xdx_8AE_z9yU1UX0bog9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At October 31, 2023, the following Stock Options were issued and outstanding:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfStockOptionsWereIssuedAndOutstandingTableTextBlock_zM9ifPNKVuaa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTIONS (Details 5)"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td colspan="2" style="text-align: center; vertical-align: bottom"><span id="xdx_8BF_zlsEkJ8s4Kmi" style="display: none">Schedule of stock options were issued and outstanding</span></td> <td style="text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: center; vertical-align: bottom"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #FFFFFF; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #FFFFFF; text-align: center; vertical-align: bottom"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #FFFFFF; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #FFFFFF; text-align: center; vertical-align: bottom"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #FFFFFF; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; background-color: #FFFFFF; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; background-color: #FFFFFF; vertical-align: bottom"> </td> <td style="text-align: center; vertical-align: bottom"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"><b>Exercise price<br/> (CAD$)</b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><br/> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><b>Options<br/> outstanding</b></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; white-space: nowrap; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><br/> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; white-space: nowrap; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><br/> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><b>Number<br/> exercisable</b></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; white-space: nowrap; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><br/> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; white-space: nowrap; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><br/> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><b>Remaining<br/> Contractual Life<br/> (years)</b></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; white-space: nowrap; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><br/> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; white-space: nowrap; background-color: #FFFFFF; text-align: center; vertical-align: bottom"><br/> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; background-color: #FFFFFF; vertical-align: bottom"><b>Expiry period</b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="width: 1%"> </td> <td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_zpFyfgavwDR6" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top; width: 17%" title="Exercise Price">0.15</td> <td style="width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%; text-align: left; vertical-align: bottom"> </td> <td id="xdx_988_eifrs-full--NumberOfOutstandingShareOptions_iI_pp0d_uShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_zrw7loIerb55" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 17%; text-align: right; vertical-align: bottom" title="Stock Options Outstanding">1,845,000</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; width: 1%; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; width: 1%; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%; text-align: left; vertical-align: bottom"> </td> <td id="xdx_985_ecustom--NumberOfShareOptionsExercisableInSharebasedPaymentArrangements_iI_pp0d_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_zTfBxZE64s08" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 17%; text-align: right; vertical-align: bottom" title="Number exercisable">1,782,500</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; width: 1%; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; width: 1%; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 17%; text-align: right; vertical-align: bottom"><span id="xdx_90D_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_zJke9fvHceB5" title="Remaining Contractual Life (Years)">0.7</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; width: 1%; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; width: 1%; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 19%; vertical-align: top"><span id="xdx_90C_ecustom--ExpiryPeriod_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_zI67Y5b25v2f" title="Expiry period">July 2024</span></td> <td style="width: 1%"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td> </td> <td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_zpylRftaKige" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top" title="Exercise Price">0.15</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_984_eifrs-full--NumberOfOutstandingShareOptions_iI_pp0d_uShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_zVGsgoGPOak1" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Stock Options Outstanding">200,000</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_98E_ecustom--NumberOfShareOptionsExercisableInSharebasedPaymentArrangements_iI_pp0d_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_zO06oq183SG9" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Number exercisable">200,000</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom"><span id="xdx_909_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_zmGEt9V8Ykv6" title="Remaining Contractual Life (Years)">1.1</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_904_ecustom--ExpiryPeriod_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_ztGcMYDtawwi" title="Expiry period">November 2024</span></td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td> </td> <td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices3Member_z82ncifD9mnh" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top" title="Exercise Price">0.30</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_983_eifrs-full--NumberOfOutstandingShareOptions_iI_pp0d_uShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices3Member_zGZHejoF4Cda" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Stock Options Outstanding">1,000,000</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_984_ecustom--NumberOfShareOptionsExercisableInSharebasedPaymentArrangements_iI_pp0d_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices3Member_z1baXwIf9rfk" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Number exercisable">850,000</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom"><span id="xdx_907_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices3Member_zInZN1gkn5Qd" title="Remaining Contractual Life (Years)">1.5</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_900_ecustom--ExpiryPeriod_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices3Member_ze9VurmtUHla" title="Expiry period">April 2025</span></td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td> </td> <td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices4Member_z9uYmRI8que8" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top" title="Exercise Price">0.16</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_989_eifrs-full--NumberOfOutstandingShareOptions_iI_pp0d_uShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices4Member_zxsNeDulm7K1" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Stock Options Outstanding">1,150,000</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_989_ecustom--NumberOfShareOptionsExercisableInSharebasedPaymentArrangements_iI_pp0d_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices4Member_zAqSZD6BfJ4b" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Number exercisable">1,150,000</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom"><span id="xdx_908_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices4Member_z4hTBIEWgeug" title="Remaining Contractual Life (Years)">1.6</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_906_ecustom--ExpiryPeriod_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices4Member_zZ3c6QM3f9W5" title="Expiry period">May 2025</span></td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td> </td> <td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices5Member_znhKVcUAVxni" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top" title="Exercise Price">0.15</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_985_eifrs-full--NumberOfOutstandingShareOptions_iI_pp0d_uShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices5Member_z66yJtjwG8Cg" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Stock Options Outstanding">85,000</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_98C_ecustom--NumberOfShareOptionsExercisableInSharebasedPaymentArrangements_iI_pp0d_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices5Member_zUjnmBdYpgNd" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Number exercisable">85,000</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom"><span id="xdx_90E_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices5Member_zPqLMs5gS1j8" title="Remaining Contractual Life (Years)">2.0</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90A_ecustom--ExpiryPeriod_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices5Member_zuvn7lsi13wk" title="Expiry period">November 2025</span></td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td> </td> <td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices6Member_zHeGs9xdpDib" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top" title="Exercise Price">0.15</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iI_pp0d_uShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices6Member_zjbtiGPCRfRa" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Stock Options Outstanding">300,000</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_983_ecustom--NumberOfShareOptionsExercisableInSharebasedPaymentArrangements_iI_pp0d_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices6Member_zaXTvHgk5Qhg" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Number exercisable">150,000</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom"><span id="xdx_90A_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices6Member_zFH66sXcwiz9" title="Remaining Contractual Life (Years)">2.5</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90A_ecustom--ExpiryPeriod_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices6Member_zxOTYL4d6oji" title="Expiry period">April 2026</span></td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td> </td> <td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices7Member_zg0Z4khUULAb" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top" title="Exercise Price">0.15</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iI_pp0d_uShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices7Member_zTGVMmLJTpf4" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Stock Options Outstanding">6,225,000</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_982_ecustom--NumberOfShareOptionsExercisableInSharebasedPaymentArrangements_iI_pp0d_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices7Member_zQAJHi1AA5xl" style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Number exercisable">400,000</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom"><span id="xdx_90A_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices7Member_zfg8Z25pmxy9" title="Remaining Contractual Life (Years)">3.2</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_90A_ecustom--ExpiryPeriod_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices7Member_zv4TVaEp2bOd" title="Expiry period">January 2027</span></td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices8Member_zaYBz2vlchYh" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top" title="Exercise Price">0.30</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iI_pp0d_uShares_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices8Member_zcb8RdvejyU2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Stock Options Outstanding">400,000</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_989_ecustom--NumberOfShareOptionsExercisableInSharebasedPaymentArrangements_iI_pp0d_c20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices8Member_z0p2WQYQlMO1" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Number exercisable"><span style="-sec-ix-hidden: xdx2ixbrl2500">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom"><span id="xdx_90B_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices8Member_zPGmfjA3Mc74" title="Remaining Contractual Life (Years)">3.9</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span id="xdx_901_ecustom--ExpiryPeriod_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices8Member_zSyPtx1893Bj" title="Expiry period">September 2027</span></td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20221031_zAaVtxziI8uh" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top" title="Exercise Price"><b>0.17</b></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iI_pp0d_uShares_c20231031_zT9iHHcEQU81" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Stock Options Outstanding"><b>11,205,000</b></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td id="xdx_980_ecustom--NumberOfShareOptionsExercisableInSharebasedPaymentArrangements_iI_pp0d_c20231031_zVDY3NSYT6D9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom" title="Number exercisable"><b>4,617,500</b></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom"><b><span id="xdx_908_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20221101__20231031_z1czqowddvob" title="Remaining Contractual Life (Years)">2.4</span></b></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: left; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td> </td> </tr> </table> <p id="xdx_8A3_zGznp0VTB4y" style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2023 | grin |
Schedule Of Stock Option Movements Explanatory
ScheduleOfStockOptionMovementsExplanatory
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<table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfStockOptionMovementsExplanatory_zppzhCD4GiA1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span id="xdx_8B0_zXoRLRMbSOzj" style="display: none">Schedule of stock option movements</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Number</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise price <br/> (CAD$)</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance - October 31, 2020</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--NumberOfStockOption_iS_c20201101__20211031_zELJPVlVOGWb" style="width: 9%; text-align: right" title="Number of stock option at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,720,000</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_987_ecustom--StockOptionExercisePrice_iS_uCADPShares_c20201101__20211031_zQmL6gMEydOe" style="width: 9%; text-align: right" title="Exercise price at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.19</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted to employees</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_986_ecustom--NumberOfStockOptionGrantedToEmployees_c20201101__20211031_pdd" style="text-align: right" title="Number of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,085,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--ExercisePriceOfStockOptionGrantedToEmployees_uCADPShares_c20201101__20211031_zQPSh5aLP3ak" style="text-align: right" title="Exercise price of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.20</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeitures by service providers</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--NumberOfStockOptionForfeituresByServiceProvider_c20201101__20211031_pdd" style="text-align: right" title="Number of stock option, Forfeitures by service provider"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(65,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_983_ecustom--ExercisePriceOfStockOptionForfeituresByServiceProvider_uCADPShares_c20201101__20211031_zLVRBN2SxyWk" style="text-align: right" title="Exercise price of stock option, Forfeitures by service provider"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeitures by employees</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_980_ecustom--NumberOfStockOptionForfeituresByEmployees_c20201101__20211031_zAHuAjAh9fCd" style="text-align: right" title="Number of stock option, Forfeitures by employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(965,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_ecustom--ExercisePriceOfStockOptionForfeituresByEmployees_uCADPShares_c20201101__20211031_zZym6LdOqBn8" style="text-align: right" title="Exercise price of stock option, Forfeitures by employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeitures by employees</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_988_ecustom--NumberOfStockOptionForfeitureByEmployees_c20201101__20211031_zNC0buDxbQWj" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock option, Forfeiture by employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_989_ecustom--ExercisePriceOfStockOptionForfeitureByEmployees_uCADPShares_c20201101__20211031_zyDhpNPzzwKi" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price of stock option, Forfeiture by employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.22</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance - October 31, 2021</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_984_ecustom--NumberOfStockOption_iS_c20211101__20221031_zFLc0MMdDRg2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,765,000</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_ecustom--StockOptionExercisePrice_iS_uCADPShares_c20211101__20221031_zXtkEGCBADB5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Exercise price at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.20</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted to employees</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98B_ecustom--NumberOfStockOptionGrantedToEmployees_c20211101__20221031_zfxq3IXJ7v2f" style="text-align: right" title="Number of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">605,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_987_ecustom--ExercisePriceOfStockOptionGrantedToEmployees_uCADPShares_c20211101__20221031_zj0XJoL0ocD1" style="text-align: right" title="Exercise price of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeitures by service provider</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--NumberOfStockOptionForfeituresByServiceProvider_c20211101__20221031_zjebRxa1suie" style="text-align: right" title="Number of stock option, Forfeitures by service provider"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(500,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98F_ecustom--ExercisePriceOfStockOptionForfeituresByServiceProvider_uCADPShares_c20211101__20221031_zzatFlSs9727" style="text-align: right" title="Exercise price of stock option, Forfeitures by service provider"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.44</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeitures by employees</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--NumberOfStockOptionForfeituresByEmployees_c20211101__20221031_zXxKdiBOK4Nk" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock option, Forfeitures by employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(960,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_984_ecustom--ExercisePriceOfStockOptionForfeituresByEmployees_uCADPShares_c20211101__20221031_zkVegqPDPCtg" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price of stock option, Forfeitures by employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance - October 31, 2022</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--NumberOfStockOption_iS_c20221101__20231031_zTiNsaX0T9X1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of stock option at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,910,000</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_ecustom--StockOptionExercisePrice_iS_uCADPShares_c20221101__20231031_zKwML2jgYvx6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Exercise price at beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.18</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted to employees</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_ecustom--NumberOfStockOptionGrantedToEmployees_c20221101__20231031_zsmokat4eBz6" style="text-align: right" title="Number of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,650,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--ExercisePriceOfStockOptionGrantedToEmployees_uCADPShares_c20221101__20231031_zAQiBDZzfpY6" style="text-align: right" title="Exercise price of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted to employees</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_ecustom--NumberOfStockOptionsGrantedToEmployees_c20221101__20231031_zIbCXdVhWtrj" style="text-align: right" title="Number of stock option, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">400,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98F_ecustom--ExercisePriceOfStockOptionsGrantedToEmployees_uCADPShares_c20221101__20231031_z2Yck9jgC4n4" style="text-align: right" title="Exercise price of stock options, Granted to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.30</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted to service providers</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_980_ecustom--NumberOfStockOptionGrantedToServiceProviders_c20221101__20231031_zE5CtvarWAc1" style="text-align: right" title="Number of stock option, granted to service providers"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,750,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--ExercisePriceOfStockOptionGrantedToServiceProviders_uCADPShares_c20221101__20231031_zPuHd2khhVp6" style="text-align: right" title="Exercise price of stock option, granted to service providers"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expiration of options to employees</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_986_ecustom--NumberOfStockOptionExpirationOfOptionToEmployees_c20221101__20231031_zfgIEpfvfO9e" style="text-align: right" title="Number of stock option, expiration of option to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(430,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--ExercisePriceOfStockOptionExpirationOfOptionToEmployees_uCADPShares_c20221101__20231031_z6itJSsrVK0h" style="text-align: right" title="Exercise price of stock option, expiration of option to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.15</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expiration of options to employees</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98A_ecustom--NumberOfStockOptionExpirationOfOptionsToEmployees_c20221101__20231031_zOGCUCIspX4b" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock option, expiration of options to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(75,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_980_ecustom--ExercisePriceOfStockOptionExpirationOfOptionsToEmployees_uCADPShares_c20221101__20231031_zISoHQwZyVu7" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price of stock option, expiration of options to employees"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.22</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance - October 31, 2023</span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_987_ecustom--NumberOfStockOption_iE_c20221101__20231031_zMSj72HwH5gh" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Number of stock option at ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,205,000</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_986_ecustom--StockOptionExercisePrice_iE_uCADPShares_c20221101__20231031_zBgymy15BAYg" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Exercise price at ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.17</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> | |
| CY2020Q4 | grin |
Number Of Stock Option
NumberOfStockOption
|
3720000 | shares |
| CY2020Q4 | grin |
Stock Option Exercise Price
StockOptionExercisePrice
|
0.19 | |
| CY2021 | grin |
Number Of Stock Option Granted To Employees
NumberOfStockOptionGrantedToEmployees
|
3085000 | shares |
| CY2021 | grin |
Exercise Price Of Stock Option Granted To Employees
ExercisePriceOfStockOptionGrantedToEmployees
|
0.20 | |
| CY2021 | grin |
Number Of Stock Option Forfeitures By Service Provider
NumberOfStockOptionForfeituresByServiceProvider
|
-65000 | shares |
| CY2021 | grin |
Exercise Price Of Stock Option Forfeitures By Service Provider
ExercisePriceOfStockOptionForfeituresByServiceProvider
|
0.15 | |
| CY2021 | grin |
Number Of Stock Option Forfeitures By Employees
NumberOfStockOptionForfeituresByEmployees
|
-965000 | shares |
| CY2021 | grin |
Exercise Price Of Stock Option Forfeitures By Employees
ExercisePriceOfStockOptionForfeituresByEmployees
|
0.15 | |
| CY2021 | grin |
Number Of Stock Option Forfeiture By Employees
NumberOfStockOptionForfeitureByEmployees
|
-10000 | shares |
| CY2021 | grin |
Exercise Price Of Stock Option Forfeiture By Employees
ExercisePriceOfStockOptionForfeitureByEmployees
|
0.22 | |
| CY2021Q4 | grin |
Number Of Stock Option
NumberOfStockOption
|
5765000 | shares |
| CY2021Q4 | grin |
Stock Option Exercise Price
StockOptionExercisePrice
|
0.20 | |
| CY2022 | grin |
Number Of Stock Option Granted To Employees
NumberOfStockOptionGrantedToEmployees
|
605000 | shares |
| CY2022 | grin |
Exercise Price Of Stock Option Granted To Employees
ExercisePriceOfStockOptionGrantedToEmployees
|
0.15 | |
| CY2022 | grin |
Number Of Stock Option Forfeitures By Service Provider
NumberOfStockOptionForfeituresByServiceProvider
|
-500000 | shares |
| CY2022 | grin |
Exercise Price Of Stock Option Forfeitures By Service Provider
ExercisePriceOfStockOptionForfeituresByServiceProvider
|
0.44 | |
| CY2022 | grin |
Number Of Stock Option Forfeitures By Employees
NumberOfStockOptionForfeituresByEmployees
|
-960000 | shares |
| CY2022 | grin |
Exercise Price Of Stock Option Forfeitures By Employees
ExercisePriceOfStockOptionForfeituresByEmployees
|
0.15 | |
| CY2022Q4 | grin |
Number Of Stock Option
NumberOfStockOption
|
4910000 | shares |
| CY2022Q4 | grin |
Stock Option Exercise Price
StockOptionExercisePrice
|
0.18 | |
| CY2023 | grin |
Number Of Stock Option Granted To Employees
NumberOfStockOptionGrantedToEmployees
|
3650000 | shares |
| CY2023 | grin |
Exercise Price Of Stock Option Granted To Employees
ExercisePriceOfStockOptionGrantedToEmployees
|
0.15 | |
| CY2023 | grin |
Number Of Stock Options Granted To Employees
NumberOfStockOptionsGrantedToEmployees
|
400000 | shares |
| CY2023 | grin |
Exercise Price Of Stock Options Granted To Employees
ExercisePriceOfStockOptionsGrantedToEmployees
|
0.30 | |
| CY2023 | grin |
Number Of Stock Option Granted To Service Providers
NumberOfStockOptionGrantedToServiceProviders
|
2750000 | shares |
| CY2023 | grin |
Exercise Price Of Stock Option Granted To Service Providers
ExercisePriceOfStockOptionGrantedToServiceProviders
|
0.15 | |
| CY2023 | grin |
Number Of Stock Option Expiration Of Option To Employees
NumberOfStockOptionExpirationOfOptionToEmployees
|
-430000 | shares |
| CY2023 | grin |
Exercise Price Of Stock Option Expiration Of Option To Employees
ExercisePriceOfStockOptionExpirationOfOptionToEmployees
|
0.15 | |
| CY2023 | grin |
Exercise Price Of Stock Option Expiration Of Options To Employees
ExercisePriceOfStockOptionExpirationOfOptionsToEmployees
|
0.22 | |
| CY2023Q4 | grin |
Number Of Stock Option
NumberOfStockOption
|
11205000 | shares |
| CY2023Q4 | grin |
Stock Option Exercise Price
StockOptionExercisePrice
|
0.17 | |
| CY2023 | grin |
Schedule Of Vesting Terms Explanatory
ScheduleOfVestingTermsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfVestingTermsExplanatory_zoPBjo0uOhzf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTIONS (Details 2)"> <tr style="vertical-align: bottom"> <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center"><span id="xdx_8B3_zlexjONqV5jc" style="display: none">Schedule of vesting terms</span></td> <td style="text-align: left; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: left; font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: bottom; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Vesting terms<br/> Number Granted</td> <td style="text-align: left; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: left; font-weight: bold; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Description</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td> <td id="xdx_988_ecustom--NumberGranted_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zkE65ndqVNld" style="width: 15%; text-align: right" title="Number granted">200,000</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td id="xdx_980_ecustom--VestingTerms_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zNHEY0w0icT3" style="width: 82%; text-align: left" title="Vesting terms">1/3 on each anniversary of grant date</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--NumberGranted_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_zDCtkiIBqszf" style="text-align: right" title="Number granted">200,000</td> <td style="text-align: left"> </td> <td> </td> <td id="xdx_983_ecustom--VestingTerms_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_zsTfnEnbjqKc" style="text-align: left" title="Vesting terms">50% on one year anniversary of grant date, 50% on second anniversary of grant date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--NumberGranted_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_zXx7QrZQCVx5" style="text-align: right" title="Number granted">400,000</td> <td style="text-align: left"> </td> <td> </td> <td id="xdx_98B_ecustom--VestingTerms_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_z6JLWwVnY239" style="text-align: left" title="Vesting terms">Fully vested on grant date</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--NumberGranted_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsThreeMember_zUTLrGSE8WI3" style="border-bottom: Black 1pt solid; text-align: right" title="Number granted">6,000,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td id="xdx_98E_ecustom--VestingTerms_c20221101__20231031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsThreeMember_zyutKQntOCb4" style="text-align: left; padding-bottom: 1pt" title="Vesting terms">Vest on one year anniversary of grant date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_ecustom--NumberGranted_c20221101__20231031_zfV3NKFV8pA4" style="border-bottom: Black 1pt solid; text-align: right" title="Number granted">6,800,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="text-align: left; padding-bottom: 1pt"> </td></tr> </table> | |
| CY2023 | grin |
Number Granted
NumberGranted
|
6800000 | shares |
| CY2022Q4 | ifrs-full |
Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
|
0.17 | |
| CY2023Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
11205000 | shares |
| CY2023Q4 | grin |
Number Of Share Options Exercisable In Sharebased Payment Arrangements
NumberOfShareOptionsExercisableInSharebasedPaymentArrangements
|
4617500 | shares |
| CY2023 | ifrs-full |
Weighted Average Remaining Contractual Life Of Outstanding Share Options2019
WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019
|
P2Y4M24D | |
| CY2023 | grin |
Disclosure Of Changes In Noncash Working Capital Explanatory
DisclosureOfChangesInNoncashWorkingCapitalExplanatory
|
<p id="xdx_800_ecustom--DisclosureOfChangesInNoncashWorkingCapitalExplanatory_z4hxNELeE7N3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>15.</b></td> <td style="text-align: justify"><b><span id="c_015"></span><span id="xdx_82E_z3QHuwcLO6u">CHANGES IN NON-CASH WORKING CAPITAL</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The changes to the Company’s non-cash working capital for the years ended October 31, 2023, 2022 and 2021 are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfNonCashWorkingCapitalTableTextBlock_z1u1dw5pjS2b" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CHANGES IN NON-CASH WORKING CAPITAL (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B3_z5fqtgsFXUU" style="display: none">Schedule of non cash working capital</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20231031_z0wo9GBfIyJb" style="text-align: center"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20221031_z7uYTesn4p3e" style="text-align: center"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49E_20211031_zHcOUdxtrHs5" style="text-align: center"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Years ended October 31,</span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td></tr> <tr id="xdx_40B_ecustom--AccountReceivables_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts receivable</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(465,465</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(904,711</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(412,060</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_409_ecustom--InventoryAndBiologicalAssets_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory and biological assets</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(767,636</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(94,595</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,359,567</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40F_ecustom--PrepaidExpensesAndOtherAssets_iI_pp0p0_z31p7vsK0dd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaid expenses and other assets</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(40,513</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,267</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(196,261</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40F_ecustom--AccountsPayableAndAccruedLiabilitiesAmount_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable and accrued liabilities</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">569,451</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(124,334</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(294,846</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40C_ecustom--InterestsPayable_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest payable</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2534">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(13,750</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,383</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_408_ecustom--UnearnedRevenues_iI_pp0p0_zUBTFrgExGC9" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unearned revenue</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(28,024</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(95,389</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2540">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_406_ecustom--DeferredRentValue_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred rent</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2542">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2543">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10,494</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_405_ecustom--IncomeTaxesPayable_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income taxes payable</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">55,024</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">56,401</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">137,131</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40A_ecustom--NoncashWorkingCapital_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(677,163</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,171,111</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,131,714</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> </table> <p id="xdx_8A3_zTyAzAHSOkii" style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2023Q4 | grin |
Account Receivables
AccountReceivables
|
-465465 | usd |
| CY2022Q4 | grin |
Account Receivables
AccountReceivables
|
-904711 | usd |
| CY2021Q4 | grin |
Account Receivables
AccountReceivables
|
-412060 | usd |
| CY2023Q4 | grin |
Inventory And Biological Assets
InventoryAndBiologicalAssets
|
-767636 | usd |
| CY2022Q4 | grin |
Inventory And Biological Assets
InventoryAndBiologicalAssets
|
-94595 | usd |
| CY2021Q4 | grin |
Inventory And Biological Assets
InventoryAndBiologicalAssets
|
-1359567 | usd |
| CY2023Q4 | grin |
Prepaid Expenses And Other Assets
PrepaidExpensesAndOtherAssets
|
-40513 | usd |
| CY2022Q4 | grin |
Prepaid Expenses And Other Assets
PrepaidExpensesAndOtherAssets
|
5267 | usd |
| CY2021Q4 | grin |
Prepaid Expenses And Other Assets
PrepaidExpensesAndOtherAssets
|
-196261 | usd |
| CY2023Q4 | grin |
Accounts Payable And Accrued Liabilities Amount
AccountsPayableAndAccruedLiabilitiesAmount
|
569451 | usd |
| CY2022Q4 | grin |
Accounts Payable And Accrued Liabilities Amount
AccountsPayableAndAccruedLiabilitiesAmount
|
-124334 | usd |
| CY2021Q4 | grin |
Accounts Payable And Accrued Liabilities Amount
AccountsPayableAndAccruedLiabilitiesAmount
|
-294846 | usd |
| CY2022Q4 | grin |
Interests Payable
InterestsPayable
|
-13750 | usd |
| CY2021Q4 | grin |
Interests Payable
InterestsPayable
|
4383 | usd |
| CY2023Q4 | grin |
Unearned Revenues
UnearnedRevenues
|
-28024 | usd |
| CY2022Q4 | grin |
Unearned Revenues
UnearnedRevenues
|
-95389 | usd |
| CY2021Q4 | grin |
Deferred Rent Value
DeferredRentValue
|
-10494 | usd |
| CY2023Q4 | grin |
Income Taxes Payable
IncomeTaxesPayable
|
55024 | usd |
| CY2022Q4 | grin |
Income Taxes Payable
IncomeTaxesPayable
|
56401 | usd |
| CY2021Q4 | grin |
Income Taxes Payable
IncomeTaxesPayable
|
137131 | usd |
| CY2023Q4 | grin |
Noncash Working Capital
NoncashWorkingCapital
|
-677163 | usd |
| CY2022Q4 | grin |
Noncash Working Capital
NoncashWorkingCapital
|
-1171111 | usd |
| CY2021Q4 | grin |
Noncash Working Capital
NoncashWorkingCapital
|
-2131714 | usd |
| CY2023 | ifrs-full |
Disclosure Of Cash Flow Statement Explanatory
DisclosureOfCashFlowStatementExplanatory
|
<p id="xdx_809_eifrs-full--DisclosureOfCashFlowStatementExplanatory_zZpSfVglGK05" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>16.</b></td> <td style="text-align: justify"><b><span id="c_016"></span><span id="xdx_825_zT1jf9melw27">SUPPLEMENTAL CASH FLOW DISCLOSURE</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleSupplementalCashFlowTableTextBlock_zr4oUtQge4ob" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL CASH FLOW DISCLOSURE (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B0_zkqH44pPP5S3" style="display: none">Schedule supplemental cash flow</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_499_20221101__20231031_zah8C9n0Hiz1" style="text-align: center"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20211101__20221031_zksTGFZPT5Uk" style="text-align: center"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20201101__20211031_zUaKoZqn0Fv4" style="text-align: center"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Years ended October 31,</span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td></tr> <tr id="xdx_40C_ecustom--InterestsPaid_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest paid</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">358,154</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">400,630</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">168,924</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_406_ecustom--FairValueOfCommonSharesIssuedIssuableForServices_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value of common shares issued and issuable for services</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2562">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">59,796</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">133,826</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40A_ecustom--FairValueOfCommonSharesIssuedToGoldenHarvests_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value of common shares issued to Golden Harvests</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2566">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2567">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">109,564</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_401_ecustom--FairValueOfCommonSharesIssuedToGoldenHarvestsCreditor_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value of common shares issued to Golden Harvests creditor</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2570">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2571">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">36,310</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40F_ecustom--RightofuseAssetsAcquiredThroughLeases_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets acquired through leases (Note 7)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,583,660</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,030,429</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,642,588</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40E_ecustom--ConversionOfDebentureIntoCommonShares_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conversion of debenture into common shares</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,698,789</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2579">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">916,290</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_406_ecustom--DerivativeLiabilityRecognizedAsContributedSurplusUponDebentureConversion_z81VkdA833F9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Derivative liability recognized as contributed surplus upon debenture conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2582">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2583">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,833,731</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40D_ecustom--NotePayableToHscpUsedToAcquireAssets_zVrScPtkfKQ3" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note payable to HSCP used to acquire assets (Note 10.1)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">350,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,250,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2588">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8A1_zbohnHjWrpH1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> | |
| CY2023 | grin |
Interests Paid
InterestsPaid
|
358154 | usd |
| CY2022 | grin |
Interests Paid
InterestsPaid
|
400630 | usd |
| CY2021 | grin |
Interests Paid
InterestsPaid
|
168924 | usd |
| CY2022 | grin |
Fair Value Of Common Shares Issued Issuable For Services
FairValueOfCommonSharesIssuedIssuableForServices
|
59796 | usd |
| CY2021 | grin |
Fair Value Of Common Shares Issued Issuable For Services
FairValueOfCommonSharesIssuedIssuableForServices
|
133826 | usd |
| CY2021 | grin |
Fair Value Of Common Shares Issued To Golden Harvests
FairValueOfCommonSharesIssuedToGoldenHarvests
|
109564 | shares |
| CY2021 | grin |
Fair Value Of Common Shares Issued To Golden Harvests Creditor
FairValueOfCommonSharesIssuedToGoldenHarvestsCreditor
|
36310 | usd |
| CY2023 | grin |
Rightofuse Assets Acquired Through Leases
RightofuseAssetsAcquiredThroughLeases
|
2583660 | usd |
| CY2022 | grin |
Rightofuse Assets Acquired Through Leases
RightofuseAssetsAcquiredThroughLeases
|
1030429 | usd |
| CY2021 | grin |
Rightofuse Assets Acquired Through Leases
RightofuseAssetsAcquiredThroughLeases
|
2642588 | usd |
| CY2023 | grin |
Conversion Of Debenture Into Common Shares
ConversionOfDebentureIntoCommonShares
|
2698789 | usd |
| CY2021 | grin |
Conversion Of Debenture Into Common Shares
ConversionOfDebentureIntoCommonShares
|
916290 | usd |
| CY2021 | grin |
Derivative Liability Recognized As Contributed Surplus Upon Debenture Conversion
DerivativeLiabilityRecognizedAsContributedSurplusUponDebentureConversion
|
1833731 | usd |
| CY2023 | grin |
Note Payable To Hscp Used To Acquire Assets
NotePayableToHscpUsedToAcquireAssets
|
350000 | usd |
| CY2022 | grin |
Note Payable To Hscp Used To Acquire Assets
NotePayableToHscpUsedToAcquireAssets
|
1250000 | usd |
| CY2023 | ifrs-full |
Disclosure Of Transactions Between Related Parties Explanatory
DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
|
<p id="xdx_808_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zbAPUPsZemRc" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>17.</b></td> <td style="text-align: justify"><b><span id="c_017"></span><span id="xdx_826_z8D5mlatLZ1">RELATED PARTY TRANSACTIONS</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended October 31, 2023, 2022 and 2021, the Company incurred the following related party transactions:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>17.1</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Transactions with the CEO</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Through its wholly owned subsidiary, GRU Properties, LLC, the Company leased a property located in Trail, Oregon (“Trail”) owned by the Company’s President and CEO. The lease was extended during the year ended October 31, 2021, with a term through December 31, 2025. Lease charges of $<span id="xdx_900_ecustom--LeaseCharges_c20221101__20231031__srt--StatementGeographicalAxis__custom--TrailMember_pp0p0" title="Lease charges">72,000</span> were incurred for the year ended October 31, 2023 (2022 – <span id="xdx_907_ecustom--LeaseCharges_pp0p0_c20211101__20221031__srt--StatementGeographicalAxis__custom--TrailMember_zFPrRGCn1Tgj" title="Lease charges">72,000</span> and 2021 - $<span id="xdx_908_ecustom--LeaseCharges_pp0p0_c20201101__20211031__srt--StatementGeographicalAxis__custom--TrailMember_zwkGIjJqyD66" title="Lease charges">72,000</span>). The lease liability balance for Trail at October 31, 2023, was $<span id="xdx_90D_eifrs-full--LeaseLiabilities_iI_c20231031__srt--StatementGeographicalAxis__custom--TrailMember_zzWqmL18uXx7" title="Lease liability">139,014</span> (October 31, 2022 - $<span id="xdx_90E_eifrs-full--LeaseLiabilities_iI_c20221031__srt--StatementGeographicalAxis__custom--TrailMember_zfH5r8RtEf3i" title="Lease liability">193,312</span>).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">During the year ended October 31, 2021, the Company leased a property which is beneficially owned by the CEO and is located in Medford, Oregon (“Lars”) with a term through June 30, 2026. Lease charges of $<span id="xdx_90B_ecustom--LeaseCharges_pp0p0_c20221101__20231031__srt--StatementGeographicalAxis__custom--LarsMember_zxoJ4XYKsPh" title="Lease charges">190,035</span> (2022 - $<span id="xdx_906_ecustom--LeaseCharges_pp0p0_c20211101__20221031__srt--StatementGeographicalAxis__custom--LarsMember_zYgRZlstvi6l" title="Lease charges">184,500</span> and 2021 - $<span id="xdx_906_ecustom--LeaseCharges_pp0p0_c20201101__20211031__srt--StatementGeographicalAxis__custom--LarsMember_zEfS7RmsEZr4" title="Lease charges">60,000</span>) were incurred for the year ended October 31, 2023. The lease liability for Lars at October 31, 2023, was $<span id="xdx_909_eifrs-full--LeaseLiabilities_c20231031__srt--StatementGeographicalAxis__custom--LarsMember_pp0p0" title="Lease liability">470,134</span> (2022 - $<span id="xdx_90A_eifrs-full--LeaseLiabilities_iI_pp0p0_c20221031__srt--StatementGeographicalAxis__custom--LarsMember_zmmmvQDSd3h5" title="Lease liability">607,900</span>).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">During the year ended October 31, 2021, the CEO leased equipment to the Company, which had a balance due of $<span id="xdx_904_ecustom--DueToRelatedParty_c20231031_pp0p0" style="display: none" title="Due to related party">0</span>nil at October 31, 2023 (2022 – <span id="xdx_901_ecustom--DueToRelatedParty_iI_pp0p0_c20221031_z9lSvnbPTEih" title="Due to related party">9,433</span>). Payments of $<span id="xdx_902_ecustom--LeasePayments_c20221101__20231031_pp0p0" title="Lease payments">9,971</span> were made against the equipment leases during the year ended October 31, 2023 (2022 - $<span id="xdx_900_ecustom--LeasePayments_c20211101__20221031_pp0p0" title="Lease payments">28,871</span> and 2021 – <span id="xdx_90D_ecustom--LeasePayments_pp0p0_c20201101__20211031_zY9wWB5Lxmi9" title="Lease payments">17,802</span>).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Leases liabilities payable to the CEO were $<span id="xdx_900_ecustom--LeasesLiabilitiesPayable_c20231031_pp0p0" title="Leases liabilities payable">609,147</span> in aggregate at October 31, 2021 (October 31, 2022 - $<span id="xdx_903_ecustom--LeasesLiabilitiesPayable_c20221031_pp0p0" title="Leases liabilities payable">810,645</span>).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The CEO earns a royalty of 2.5% of sales of flower produced at Trail through December 31, 2021, at which time the royalty terminated. The CEO earned royalties of $<span id="xdx_90A_eifrs-full--RoyaltyExpense_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="display: none" title="Royalties">0</span>nil during the year ended October 31, 2023 (2022 - $<span id="xdx_901_eifrs-full--RoyaltyExpense_pp0p0_c20211101__20221031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_z6lPcaS56fof" title="Royalties">305</span> and 2021 - $<span id="xdx_909_eifrs-full--RoyaltyExpense_pp0p0_c20201101__20211031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zKncSXm4ZbQ7" title="Royalties">19,035</span>).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">During the year ended October 31, 2022, the Company settled $<span id="xdx_909_ecustom--LongtermLiabilities_iI_pp0p0_c20221031__srt--TitleOfIndividualAxis__custom--CEOMember_zL89DsugPgD6" title="Long-term liabilities">62,900</span> in long-term liabilities due to the CEO as part of the CEO’s total $<span id="xdx_909_ecustom--LongtermLiabilities_iI_pp0p0_c20221031_z3dQ9CmH7aE6" title="Long-term liabilities">300,000</span> subscription to a non-brokered private placement of common shares (Note 12.3). During the year ended October 31, 2021, the Company settled $<span id="xdx_90B_ecustom--LongtermLiabilities_iI_pp0p0_c20211031__srt--TitleOfIndividualAxis__custom--CEOMember_zC5fjxKIQrJ4" title="Long-term liabilities">162,899</span> in long-term accrued liabilities due to the CEO by way of a payment of $<span id="xdx_906_ecustom--DueToRelatedParties_iI_pp0p0_c20211031__srt--TitleOfIndividualAxis__custom--CEOMember_z6wv1mIqfwyg" title="Due to related parties">62,899</span> and $<span id="xdx_909_ecustom--DueToRelatedParties_iI_pp0p0_c20210205__srt--TitleOfIndividualAxis__custom--CEOMember_z4Vj8UGMpOW9" title="Due to related parties">100,000</span> attributed to the CEO’s subscription to a non-brokered private placement on February 5, 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">During the year ended October 31, 2023, the Company, through GR Unlimited, acquired 87% of the membership units of Canopy from the CEO. All payments necessary for GR Unlimited to exercise its option to acquire 87% of Canopy were equal to payments made by Canopy to purchase a controlling 60% interest of Golden Harvests.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>17.2</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Transactions with Spouse of the CEO</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">During the year ended October 31, 2023, the Company incurred expenses of $<span id="xdx_906_ecustom--RelatedPartyExpenses_c20221101__20231031_pp0p0" title="Related party expenses">98,846</span> (2022 - $<span id="xdx_904_ecustom--RelatedPartyExpenses_c20211101__20221031_pp0p0" title="Related party expenses">60,000</span> and 2021 - $<span id="xdx_907_ecustom--RelatedPartyExpenses_pp0p0_c20201101__20211031_zQFItalBGMli" title="Related party expenses">58,020</span>) for salary paid to the spouse of the CEO. At October 31, 2021, accounts and accrued liabilities payable to this individual were $<span id="xdx_902_ecustom--AccountsPayableAndAccruedLiabilities_iI_pp0p0_c20231031__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IndividualsMember_zlN4EJcDF8w9" title="Accounts payable, accrued liabilities">2,692</span> (October 31, 2022 - $<span id="xdx_901_ecustom--AccountsPayableAndAccruedLiabilities_c20221031__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IndividualsMember_pp0p0" title="Accounts payable, accrued liabilities">1,154</span>). The spouse of the CEO was granted <span id="xdx_909_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20221101__20231031__srt--TitleOfIndividualAxis__custom--IndividualsMember_zj68MLVERIv5" title="Stock options granted">500,000</span> options during the year ended October 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>17.3</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Transactions with Key Management Personnel</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Key management personnel consists of the President and CEO; the Senior Vice President of GR Unlimited (formerly the CFO of GR Unlimited); the former Chief Market Officer (“CMO”); the former Chief Operating Officer (“COO”)*; the Chief Accounting Officer (“CAO”)**; the Michigan General Manager (“GM”); and the CFO of the Company. The compensation to key management is presented in the following table:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89D_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_zf8Xe53Bnx57" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B5_zP4oi9cFScY1" style="display: none">Schedule of Related Party Transactions</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20221101__20231031_zA4jRwXYAgHa" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20211101__20221031_zVujWRMtLYHb" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20201101__20211031_zsnnvqrh4vq1" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Year ended October 31,</span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td></tr> <tr id="xdx_406_ecustom--SalariesAndConsultingFees_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Salaries and consulting fees</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">880,195</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,118,694</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">875,058</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40E_ecustom--SharebasedCompensations_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share-based compensation</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2672">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13,043</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">70,040</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_402_ecustom--StockOptionExpenses_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock option expense</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">161,422</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20,082</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">64,436</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_409_ecustom--TotalCompensationPayable_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,041,617</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,151,819</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,009,534</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0in"></td> <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">COO was appointed subsequent to April 30, 2021, and was paid and compensated prior to appointment; compensation for the year ended October 31, 2021, is included in the table above for comparability to past and ongoing expenses. COO’s final date of employment was December 27, 2021.</span></td></tr> <tr style="vertical-align: top"> <td></td> <td style="font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">** </span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CAO was promoted to CFO in September 2021.</span></td></tr> </table> <p id="xdx_8A2_zTlzQ8C4rdCk" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Stock options granted to key management personnel and close family members of key management personnel include the following. During the year ended October 31, 2023, <span id="xdx_909_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pp0d_uShares_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zBKqzKTclP3k" title="Stock options granted">1,500,000</span> options were granted to the CEO; <span id="xdx_902_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pp0d_uShares_c20221101__20231031__srt--TitleOfIndividualAxis__custom--ChiefMarketOfficerMember_zd51PpEIGHh7" title="Stock options granted">750,000</span> options were granted to the CFO; <span id="xdx_907_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pp0d_uShares_c20221101__20231031__srt--TitleOfIndividualAxis__custom--ChiefAccountingOfficerMember_zCDnWT5fFGpj" title="Stock options granted">750,000</span> options were granted to the SVP; and <span id="xdx_901_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pp0d_uShares_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_zE2O1nL61Tcf" title="Stock options granted">175,000</span> options to the GM. During the year ended October 31, 2022, no options were granted to key management personnel. During the year ended October 31, 2021: <span id="xdx_90A_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pp0d_uShares_c20201101__20211031__srt--TitleOfIndividualAxis__custom--COOMember_zdjwvZhzCptl" title="Stock options granted">500,000</span> options were granted to the COO, which expired following the COO’s resignation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">During the year ended October 31, 2023, <span id="xdx_902_ecustom--StockOptionShares_c20221101__20231031_zhof8bE8RLXb" title="Stock option, shares">1,250,000</span> stock options were granted to three Board of Directors.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">During the year ended October 31, 2023, the SVP purchased December Convertible Debentures with a principal balance of $<span id="xdx_909_ecustom--PrincipalAmount_c20221101__20231031_zQOOWkQw7yc1" title="Principal amount">50,000</span> and was issued <span id="xdx_90E_ecustom--WarrantsIssued_c20221101__20231031_zsmfpe49S3Tl" title="Warrants issued">167,912</span> December Warrants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">During the year ended October 31, 2023, the Company issued <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20231031_zw9FEUfSPEv6" title="Number of shares issued">200,000</span> shares to the GM, which represented a portion of consideration for the acquisition of Golden Harvests (Note 5 and 12.1).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Compensation to the Board of Directors during the year ended October 31, 2023 (2022 - $<span id="xdx_907_ecustom--StockIssuedForCompensationValue_pp0p0_c20211101__20221031__srt--TitleOfIndividualAxis__srt--DirectorMember_zGn1MWluODei" title="Stock issued for compensation, value">18,000</span> and common share issuances of <span id="xdx_905_ecustom--StockIssuedForCompensationShares_c20221101__20231031__srt--TitleOfIndividualAxis__srt--DirectorMember_pdd" title="Stock issued for compensation, shares">273,750</span> common shares with a fair value of $<span id="xdx_909_ecustom--ShareWithFairValue_c20221101__20231031__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" title="Share with fair value">20,562</span>; 2021 - fees of $<span id="xdx_905_ecustom--ShareWithFairValue_pp0p0_c20201101__20211031__srt--TitleOfIndividualAxis__srt--DirectorMember_z9tCtIHeDXcl" title="Share with fair value">18,000</span> and common share issuances of <span id="xdx_908_ecustom--NumberOfCommonSharesIssued_c20221101__20231031__ifrs-full--ComponentsOfEquityAxis__custom--CommonSharesMember_zMKbyqZPpFYa" title="Number of common shares issued">100,908</span> common shares with a fair value of $<span id="xdx_90E_ecustom--FairValueOfCommonShares_c20221101__20231031__ifrs-full--ComponentsOfEquityAxis__custom--CommonSharesMember_zovAjF0ATMl2" title="Fair value of common shares">14,187</span>).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Through its subsidiary, Golden Harvests, the Company leased Morton, owned by the Company’s GM, and is located in Michigan, with a lease term through January 2026. Lease charges of $<span id="xdx_90A_ecustom--LeaseCharges_c20221101__20231031__srt--TitleOfIndividualAxis__custom--GMMember_zfCDkgYkTk74" title="Lease charges">180,000</span> (2022 - $<span id="xdx_908_ecustom--LeaseCharges_c20211101__20221031__srt--TitleOfIndividualAxis__custom--GMMember_zgjirgznVYq7" title="Lease charges">152,000</span>; 2021 - $<span id="xdx_90C_ecustom--LeaseCharges_c20201101__20211031__srt--TitleOfIndividualAxis__custom--GMMember_zackCFB7SM6h" title="Lease charges">140,000</span>) were incurred during the year ended October 31, 2023. The lease liability of Morton at October 31, 2023 was $<span id="xdx_908_ecustom--LeaseLiability_iI_c20231031__srt--TitleOfIndividualAxis__custom--GMMember_zEn5CT2mu5ml" title="Lease liability">377,043</span> (2022 - $<span id="xdx_902_ecustom--LeaseLiability_iI_c20221031__srt--TitleOfIndividualAxis__custom--GMMember_ztsLNWcn5tlb" title="Lease liability">428,476</span>).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Through its subsidiary, Golden Harvests, the Company also leased Morton Annex, located in Michigan, which is owned by the Company’s GM. The lease term was extended during the year ended October 31, 2023, through November 2023. Lease charges of $<span id="xdx_908_ecustom--LeaseCharges_c20221101__20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_zI49N3FaP7b2" title="Lease charges">740,000</span> (2022 - $<span id="xdx_904_ecustom--LeaseCharges_c20211101__20221031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_zCfqTEMNnSud" title="Lease charges">330,000</span> and 2021 - $<span id="xdx_901_ecustom--LeaseCharges_c20201101__20211031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_zu1nrec4Ettk" style="display: none" title="Lease charges">0</span>nil) were incurred during the year ended October 31, 2023. The lease liability of Morton Annex at October 31, 2023, was $<span id="xdx_900_ecustom--LeaseLiability_iI_c20231031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_z4ilySGx3bl" title="Lease liability">29,774</span> (2022 - $<span id="xdx_903_ecustom--LeaseLiability_iI_c20221031__dei--LegalEntityAxis__custom--GoldenHarvestsLLCMember_zmYW8uUWr6if" title="Lease liability">211,991</span>).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Accounts payable, accrued liabilities, and lease liabilities due to key management at October 31, 2023, totaled $<span id="xdx_904_ecustom--AccountsPayableAndAccruedLiabilities_c20231031_pp0p0" title="Accounts payable, accrued liabilities">1,118,763</span> (2022 - $<span id="xdx_905_ecustom--AccountsPayableAndAccruedLiabilities_c20221031_pp0p0" title="Accounts payable, accrued liabilities">1,587,700</span>).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>17.4</b></td> <td style="text-align: justify"><b>Debt balances and movements with related parties</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The following table sets out portions of debt pertaining to related parties:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--DeptPortionsPretainingToRelatedPartiesExplanatory_zc1XzeVw5Uq9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B8_zRgYDNGlVf0f" style="display: none">Schedule of dept portions pertaining to related parties</span></td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>CEO</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Senior<br/> VP - GR<br/> Unlimited<br/> LLC</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Director</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>COO</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>GM</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Total</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 28%; text-align: left">Balance - October 31, 2021</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_988_ecustom--Debt_iS_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zTR2j08s3Pv9" style="width: 9%; text-align: right" title="Balance at beginning">65,539</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_980_ecustom--Debt_iS_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_zEPChPeANb3" style="width: 9%; text-align: right" title="Balance at beginning">131,078</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_986_ecustom--Debt_iS_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_zUkYBsK8wKe9" style="width: 9%; text-align: right" title="Balance at beginning">196,617</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98E_ecustom--Debt_iS_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_zVT2yNKjDWZ9" style="width: 9%; text-align: right" title="Balance at beginning">163,750</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_980_ecustom--Debt_iS_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_z52uqhrBgofk" style="width: 9%; text-align: right" title="Balance at beginning">358,537</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98B_ecustom--Debt_iS_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zwTMYlce55J5" style="width: 9%; text-align: right" title="Balance at beginning">915,521</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Interest</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--InterestAccrued_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Interest">24,621</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--InterestAccrued_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_pp0p0" style="text-align: right" title="Interest">49,242</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--InterestAccrued_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" style="text-align: right" title="Interest">73,863</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--InterestAccrued_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_pp0p0" style="text-align: right" title="Interest">1,250</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--InterestAccrued_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_z8sjqsJTxsE9" style="text-align: right" title="Interest">62,863</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--InterestAccrued_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="text-align: right" title="Interest">211,839</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Payments</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--PrincipalRepaid_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(43,361</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_981_ecustom--PrincipalRepaid_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(86,717</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--PrincipalRepaid_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(130,076</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_ecustom--PrincipalRepaid_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(165,000</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--PrincipalRepaid_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_zm75YAouqIua" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(61,400</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--PrincipalRepaid_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(486,554</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance - October 31, 2022</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--Debt_iS_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zoG6PklyUPxg" style="text-align: right" title="Balance at beginning">46,799</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--Debt_iS_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_z6vhHLjH8DI4" style="text-align: right" title="Balance at beginning">93,603</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Debt_iS_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_zoqo6miBdmH9" style="text-align: right" title="Balance at beginning">140,404</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--Debt_iS_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_zN4usHopyr7i" style="text-align: right" title="Balance at beginning"><span style="-sec-ix-hidden: xdx2ixbrl2788">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--Debt_iS_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_zzRvS902z4X8" style="text-align: right" title="Balance at beginning">360,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--Debt_iS_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zFUcbZUVe1G5" style="text-align: right" title="Balance at beginning">640,806</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Interest</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--InterestAccrued_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zBtz7WG3NWc2" style="text-align: right" title="Interest">15,649</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--InterestAccrued_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_zGqfLiHCuzBg" style="text-align: right" title="Interest">31,297</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--InterestAccrued_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_zXscURFtilMh" style="text-align: right" title="Interest">46,947</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--InterestAccrued_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_zHul949EOWp6" style="text-align: right" title="Interest"><span style="-sec-ix-hidden: xdx2ixbrl2800">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--InterestAccrued_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_zdlooDKx5ylb" style="text-align: right" title="Interest">64,800</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--InterestAccrued_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zLRIug3RqtAk" style="text-align: right" title="Interest">158,693</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Payments</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--PrincipalRepaid_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_z26LFouCVbz4" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(55,778</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--PrincipalRepaid_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_zsvQNtWjbVHb" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(111,555</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--PrincipalRepaid_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_zW7RZJ3KpBrl" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(167,333</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_ecustom--PrincipalRepaid_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_zeN4Fh1vOYr2" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="-sec-ix-hidden: xdx2ixbrl2812">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_981_ecustom--PrincipalRepaid_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_zUgSrFTkm7E9" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(64,800</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--PrincipalRepaid_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zGWe4C50K7c6" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(399,466</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"><b>Balance - October 31, 2023</b></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_981_ecustom--Debt_iE_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zMfUkdUtyTRd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">6,670</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98C_ecustom--Debt_iE_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_zdTVDGJgzYKg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">13,345</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--Debt_iE_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_zI8iAV5Ruwd3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">20,018</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_980_ecustom--Debt_iE_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_zgAm9HsuqxZj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending"><span style="-sec-ix-hidden: xdx2ixbrl2824">-</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_985_ecustom--Debt_iE_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_zutipQfms4y" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">360,000</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_ecustom--Debt_iE_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zKmpOL3BCT1l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">400,033</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zCHEOZoYxe6d" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><span id="xdx_908_ecustom--LoanDescription_c20221101__20231031" title="Loan description">Pursuant to the loan and related agreements transacted during the year ended October 31, 2020, the CEO, CFO of GR Unlimited LLC, and a director obtained 5.5%; 1%; and 2.5% ownership interests in GR Michigan LLC, respectively; third parties obtained 4% as part of the agreements, such that GR Michigan has a 13% non-controlling interest (Note 23.2). These parties, except the CEO, obtained the same interests in Canopy; the CEO obtained 92.5% of Canopy (Note 23.3); all payments necessary for the Company to exercise its option to acquire 87% of Canopy were equal to payments made by Canopy to purchase a controlling 60% interest of Golden Harvests. Interest payments of $59,400 were made on the business acquisition payable of $360,000 (Note 5.1)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify"><b>17.5</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">On November 23, 2020, a director, prior to his directorship, purchased 6.25 newly issued equity units of Grown Rogue Distribution, LLC (Note 26) for $<span id="xdx_90B_ecustom--NumberOfSharesIssuedValue_iI_c20201123_zi4nm2kqmfmj" title="Number of common shares issued, value">250,000</span>, out of the total of 11.875 such units issued during the year ended October 31, 2021. On April 30, 2021, the Company purchased these units for consideration of <span id="xdx_90B_ecustom--NumberOfCommonSharesIssued_c20210401__20210430_zWLX6DTeG8xh" title="Number of common shares issued">1,953,125</span> common shares with a fair value of $<span id="xdx_903_ecustom--FairValueOfShares_pp0p0_c20210401__20210430_z2W6EkZMdeWi" title="Fair value of shares">349,809</span>.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify"><b>17.6</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Related party subscriptions to February 5, 2021, non-brokered private placement</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The following table sets out related party subscriptions to the February 5, 2021, non-brokered private placement described at Note 15.4.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--NonBrokeredPrivatePlacementExplanatory_zOkXvh2sgzpd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B0_zgiaIYUtSXac" style="display: none">Schedule of non-brokered private placement</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><b> </b></td> <td style="padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>Subscription<br/> amount ($)</b></td> <td style="padding-bottom: 1pt"><b> </b></td> <td style="font-weight: bold; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Shares</b></td> <td style="padding-bottom: 1pt; font-weight: bold"><b> </b></td> <td style="font-weight: bold; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Warrants</b></td> <td style="padding-bottom: 1pt; font-weight: bold"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Chief Operating Officer</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_987_ecustom--SubscriptionAmount_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_pp0p0" style="width: 9%; text-align: right" title="Subscription amount">125,000</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_ecustom--NumberOfShares_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_pdd" style="width: 9%; text-align: right" title="Shares">1,000,000</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_981_ecustom--Warrants_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_pdd" style="width: 9%; text-align: right" title="Warrants">1,000,000</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Chief Financial Officer of GR Unlimited</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--SubscriptionAmount_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_pp0p0" style="text-align: right" title="Subscription amount">250,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--NumberOfShares_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_pdd" style="text-align: right" title="Shares">2,000,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--Warrants_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_pdd" style="text-align: right" title="Warrants">2,000,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Chief Executive Officer</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--SubscriptionAmount_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Subscription amount">200,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--NumberOfShares_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pdd" style="text-align: right" title="Shares">1,600,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--Warrants_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pdd" style="text-align: right" title="Warrants">1,600,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt">PBIC</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--SubscriptionAmount_c20221101__20231031__srt--TitleOfIndividualAxis__custom--PBICMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Subscription amount">250,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--NumberOfShares_c20221101__20231031__srt--TitleOfIndividualAxis__custom--PBICMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Shares">2,000,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_987_ecustom--Warrants_c20221101__20231031__srt--TitleOfIndividualAxis__custom--PBICMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants">2,000,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_ecustom--SubscriptionAmount_c20221101__20231031_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Subscription amount">825,000</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_988_ecustom--NumberOfShares_c20221101__20231031_pdd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Shares">6,600,000</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98B_ecustom--Warrants_c20221101__20231031_pdd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Warrants">6,600,000</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zDrX0kmYgAR7" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify"><b>17.7</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">On March 5, 2021, under the Offering (Note 15.8), PBIC invested proceeds of $<span id="xdx_909_ecustom--ProceedsFromIssuanceOfStock_pp0p0_c20210301__20210305_zZmk6CDOdJAk" title="Proceeds from issuance of stock">394,546</span> which resulted in the issuance to PBIC of <span id="xdx_90E_ecustom--NumberOfPbicCommonStockIssued_c20210301__20210305_zUQeljQ8rHtg" title="Number of PBIC common stock issued">2,444,444</span> common shares and <span id="xdx_90F_ecustom--NumberOfWarrantsIssued_c20210301__20210305_zXcuByoJ2yNc" title="Number of warrants issued">2,444,444</span> warrants to purchase common shares. Each warrant is exercisable at CAD$0.30 for a period of two years.</td> </tr> </table> | |
| CY2023Q4 | grin |
Due To Related Party
DueToRelatedParty
|
0 | usd |
| CY2022Q4 | grin |
Due To Related Party
DueToRelatedParty
|
9433 | usd |
| CY2023 | grin |
Lease Payments
LeasePayments
|
9971 | usd |
| CY2022 | grin |
Lease Payments
LeasePayments
|
28871 | usd |
| CY2021 | grin |
Lease Payments
LeasePayments
|
17802 | usd |
| CY2023Q4 | grin |
Leases Liabilities Payable
LeasesLiabilitiesPayable
|
609147 | usd |
| CY2022Q4 | grin |
Leases Liabilities Payable
LeasesLiabilitiesPayable
|
810645 | usd |
| CY2022Q4 | grin |
Longterm Liabilities
LongtermLiabilities
|
300000 | usd |
| CY2023 | grin |
Related Party Expenses
RelatedPartyExpenses
|
98846 | usd |
| CY2022 | grin |
Related Party Expenses
RelatedPartyExpenses
|
60000 | usd |
| CY2021 | grin |
Related Party Expenses
RelatedPartyExpenses
|
58020 | usd |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Transactions With Related Parties Explanatory
DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89D_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_zf8Xe53Bnx57" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B5_zP4oi9cFScY1" style="display: none">Schedule of Related Party Transactions</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20221101__20231031_zA4jRwXYAgHa" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20211101__20221031_zVujWRMtLYHb" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20201101__20211031_zsnnvqrh4vq1" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Year ended October 31,</span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td></tr> <tr id="xdx_406_ecustom--SalariesAndConsultingFees_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Salaries and consulting fees</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">880,195</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,118,694</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">875,058</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40E_ecustom--SharebasedCompensations_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share-based compensation</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2672">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13,043</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">70,040</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_402_ecustom--StockOptionExpenses_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock option expense</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">161,422</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20,082</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">64,436</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_409_ecustom--TotalCompensationPayable_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,041,617</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,151,819</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,009,534</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0in"></td> <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">COO was appointed subsequent to April 30, 2021, and was paid and compensated prior to appointment; compensation for the year ended October 31, 2021, is included in the table above for comparability to past and ongoing expenses. COO’s final date of employment was December 27, 2021.</span></td></tr> <tr style="vertical-align: top"> <td></td> <td style="font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">** </span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CAO was promoted to CFO in September 2021.</span></td></tr> </table> | |
| CY2023 | grin |
Salaries And Consulting Fees
SalariesAndConsultingFees
|
880195 | usd |
| CY2022 | grin |
Salaries And Consulting Fees
SalariesAndConsultingFees
|
1118694 | usd |
| CY2021 | grin |
Salaries And Consulting Fees
SalariesAndConsultingFees
|
875058 | usd |
| CY2022 | grin |
Sharebased Compensations
SharebasedCompensations
|
13043 | usd |
| CY2021 | grin |
Sharebased Compensations
SharebasedCompensations
|
70040 | usd |
| CY2023 | grin |
Stock Option Expenses
StockOptionExpenses
|
161422 | usd |
| CY2022 | grin |
Stock Option Expenses
StockOptionExpenses
|
20082 | usd |
| CY2021 | grin |
Stock Option Expenses
StockOptionExpenses
|
64436 | usd |
| CY2023 | grin |
Total Compensation Payable
TotalCompensationPayable
|
1041617 | usd |
| CY2022 | grin |
Total Compensation Payable
TotalCompensationPayable
|
1151819 | usd |
| CY2021 | grin |
Total Compensation Payable
TotalCompensationPayable
|
1009534 | usd |
| CY2023 | grin |
Stock Option Shares
StockOptionShares
|
1250000 | shares |
| CY2023 | grin |
Principal Amount
PrincipalAmount
|
50000 | usd |
| CY2023 | grin |
Warrants Issued
WarrantsIssued
|
167912 | shares |
| CY2023Q4 | ifrs-full |
Number Of Shares Issued
NumberOfSharesIssued
|
200000 | shares |
| CY2023Q4 | grin |
Accounts Payable And Accrued Liabilities
AccountsPayableAndAccruedLiabilities
|
1118763 | usd |
| CY2022Q4 | grin |
Accounts Payable And Accrued Liabilities
AccountsPayableAndAccruedLiabilities
|
1587700 | usd |
| CY2023 | grin |
Dept Portions Pretaining To Related Parties Explanatory
DeptPortionsPretainingToRelatedPartiesExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--DeptPortionsPretainingToRelatedPartiesExplanatory_zc1XzeVw5Uq9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B8_zRgYDNGlVf0f" style="display: none">Schedule of dept portions pertaining to related parties</span></td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>CEO</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Senior<br/> VP - GR<br/> Unlimited<br/> LLC</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Director</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>COO</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>GM</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Total</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 28%; text-align: left">Balance - October 31, 2021</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_988_ecustom--Debt_iS_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zTR2j08s3Pv9" style="width: 9%; text-align: right" title="Balance at beginning">65,539</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_980_ecustom--Debt_iS_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_zEPChPeANb3" style="width: 9%; text-align: right" title="Balance at beginning">131,078</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_986_ecustom--Debt_iS_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_zUkYBsK8wKe9" style="width: 9%; text-align: right" title="Balance at beginning">196,617</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98E_ecustom--Debt_iS_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_zVT2yNKjDWZ9" style="width: 9%; text-align: right" title="Balance at beginning">163,750</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_980_ecustom--Debt_iS_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_z52uqhrBgofk" style="width: 9%; text-align: right" title="Balance at beginning">358,537</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98B_ecustom--Debt_iS_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zwTMYlce55J5" style="width: 9%; text-align: right" title="Balance at beginning">915,521</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Interest</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--InterestAccrued_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Interest">24,621</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--InterestAccrued_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_pp0p0" style="text-align: right" title="Interest">49,242</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--InterestAccrued_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" style="text-align: right" title="Interest">73,863</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--InterestAccrued_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_pp0p0" style="text-align: right" title="Interest">1,250</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--InterestAccrued_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_z8sjqsJTxsE9" style="text-align: right" title="Interest">62,863</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--InterestAccrued_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="text-align: right" title="Interest">211,839</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Payments</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--PrincipalRepaid_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(43,361</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_981_ecustom--PrincipalRepaid_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(86,717</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--PrincipalRepaid_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(130,076</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_ecustom--PrincipalRepaid_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(165,000</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--PrincipalRepaid_pp0p0_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_zm75YAouqIua" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(61,400</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--PrincipalRepaid_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(486,554</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance - October 31, 2022</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--Debt_iS_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zoG6PklyUPxg" style="text-align: right" title="Balance at beginning">46,799</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--Debt_iS_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_z6vhHLjH8DI4" style="text-align: right" title="Balance at beginning">93,603</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Debt_iS_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_zoqo6miBdmH9" style="text-align: right" title="Balance at beginning">140,404</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--Debt_iS_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_zN4usHopyr7i" style="text-align: right" title="Balance at beginning"><span style="-sec-ix-hidden: xdx2ixbrl2788">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--Debt_iS_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_zzRvS902z4X8" style="text-align: right" title="Balance at beginning">360,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--Debt_iS_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zFUcbZUVe1G5" style="text-align: right" title="Balance at beginning">640,806</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Interest</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--InterestAccrued_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zBtz7WG3NWc2" style="text-align: right" title="Interest">15,649</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--InterestAccrued_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_zGqfLiHCuzBg" style="text-align: right" title="Interest">31,297</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--InterestAccrued_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_zXscURFtilMh" style="text-align: right" title="Interest">46,947</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--InterestAccrued_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_zHul949EOWp6" style="text-align: right" title="Interest"><span style="-sec-ix-hidden: xdx2ixbrl2800">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--InterestAccrued_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_zdlooDKx5ylb" style="text-align: right" title="Interest">64,800</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--InterestAccrued_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zLRIug3RqtAk" style="text-align: right" title="Interest">158,693</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Payments</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--PrincipalRepaid_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_z26LFouCVbz4" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(55,778</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--PrincipalRepaid_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_zsvQNtWjbVHb" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(111,555</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--PrincipalRepaid_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_zW7RZJ3KpBrl" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(167,333</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_ecustom--PrincipalRepaid_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_zeN4Fh1vOYr2" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="-sec-ix-hidden: xdx2ixbrl2812">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_981_ecustom--PrincipalRepaid_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_zUgSrFTkm7E9" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(64,800</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--PrincipalRepaid_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zGWe4C50K7c6" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(399,466</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"><b>Balance - October 31, 2023</b></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_981_ecustom--Debt_iE_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zMfUkdUtyTRd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">6,670</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98C_ecustom--Debt_iE_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--SeniorVPOFGRUMember_zdTVDGJgzYKg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">13,345</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--Debt_iE_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--DirectorMember_zI8iAV5Ruwd3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">20,018</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_980_ecustom--Debt_iE_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_zgAm9HsuqxZj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending"><span style="-sec-ix-hidden: xdx2ixbrl2824">-</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_985_ecustom--Debt_iE_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--GeneralManagerMember_zutipQfms4y" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">360,000</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_ecustom--Debt_iE_pp0p0_c20221101__20231031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zKmpOL3BCT1l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending">400,033</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023 | grin |
Loan Description
LoanDescription
|
Pursuant to the loan and related agreements transacted during the year ended October 31, 2020, the CEO, CFO of GR Unlimited LLC, and a director obtained 5.5%; 1%; and 2.5% ownership interests in GR Michigan LLC, respectively; third parties obtained 4% as part of the agreements, such that GR Michigan has a 13% non-controlling interest (Note 23.2). These parties, except the CEO, obtained the same interests in Canopy; the CEO obtained 92.5% of Canopy (Note 23.3); all payments necessary for the Company to exercise its option to acquire 87% of Canopy were equal to payments made by Canopy to purchase a controlling 60% interest of Golden Harvests. Interest payments of $59,400 were made on the business acquisition payable of $360,000 (Note 5.1) | |
| CY2020Q4 | grin |
Number Of Shares Issued Value
NumberOfSharesIssuedValue
|
250000 | usd |
| CY2021Q2 | grin |
Number Of Common Shares Issued
NumberOfCommonSharesIssued
|
1953125 | shares |
| CY2021Q2 | grin |
Fair Value Of Shares
FairValueOfShares
|
349809 | usd |
| CY2023 | grin |
Non Brokered Private Placement Explanatory
NonBrokeredPrivatePlacementExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--NonBrokeredPrivatePlacementExplanatory_zOkXvh2sgzpd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B0_zgiaIYUtSXac" style="display: none">Schedule of non-brokered private placement</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><b> </b></td> <td style="padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>Subscription<br/> amount ($)</b></td> <td style="padding-bottom: 1pt"><b> </b></td> <td style="font-weight: bold; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Shares</b></td> <td style="padding-bottom: 1pt; font-weight: bold"><b> </b></td> <td style="font-weight: bold; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Warrants</b></td> <td style="padding-bottom: 1pt; font-weight: bold"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Chief Operating Officer</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_987_ecustom--SubscriptionAmount_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_pp0p0" style="width: 9%; text-align: right" title="Subscription amount">125,000</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_ecustom--NumberOfShares_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_pdd" style="width: 9%; text-align: right" title="Shares">1,000,000</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_981_ecustom--Warrants_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_pdd" style="width: 9%; text-align: right" title="Warrants">1,000,000</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Chief Financial Officer of GR Unlimited</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--SubscriptionAmount_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_pp0p0" style="text-align: right" title="Subscription amount">250,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--NumberOfShares_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_pdd" style="text-align: right" title="Shares">2,000,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--Warrants_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_pdd" style="text-align: right" title="Warrants">2,000,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Chief Executive Officer</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--SubscriptionAmount_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Subscription amount">200,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--NumberOfShares_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pdd" style="text-align: right" title="Shares">1,600,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--Warrants_c20221101__20231031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pdd" style="text-align: right" title="Warrants">1,600,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt">PBIC</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--SubscriptionAmount_c20221101__20231031__srt--TitleOfIndividualAxis__custom--PBICMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Subscription amount">250,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--NumberOfShares_c20221101__20231031__srt--TitleOfIndividualAxis__custom--PBICMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Shares">2,000,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_987_ecustom--Warrants_c20221101__20231031__srt--TitleOfIndividualAxis__custom--PBICMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants">2,000,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_ecustom--SubscriptionAmount_c20221101__20231031_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Subscription amount">825,000</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_988_ecustom--NumberOfShares_c20221101__20231031_pdd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Shares">6,600,000</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98B_ecustom--Warrants_c20221101__20231031_pdd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Warrants">6,600,000</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023 | grin |
Subscription Amount
SubscriptionAmount
|
825000 | usd |
| CY2023 | grin |
Number Of Shares
NumberOfShares
|
6600000 | shares |
| CY2023 | grin |
Warrants
Warrants
|
6600000 | shares |
| CY2021Q1 | grin |
Proceeds From Issuance Of Stock
ProceedsFromIssuanceOfStock
|
394546 | usd |
| CY2021Q1 | grin |
Number Of Pbic Common Stock Issued
NumberOfPbicCommonStockIssued
|
2444444 | shares |
| CY2021Q1 | grin |
Number Of Warrants Issued
NumberOfWarrantsIssued
|
2444444 | shares |
| CY2023 | grin |
Disclosure Of Financial Instrument Explanatory
DisclosureOfFinancialInstrumentExplanatory
|
<p id="xdx_806_ecustom--DisclosureOfFinancialInstrumentExplanatory_zgs1CtHBzCEk" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left; text-indent: 0in; vertical-align: top"><b>18.</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b><span id="c_018"></span><span id="xdx_829_zVfkcE2Jnqee">FINANCIAL INSTRUMENTS</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>18.1</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Market Risk (Including Interest Rate Risk and Currency Risk)</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Market risk is the risk that the fair value or cash flows of a financial instrument will fluctuate due to changes in market prices. Market risk reflects interest rate risk, currency risk and other price risks.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.75in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.75in; text-align: left; text-indent: 0in; vertical-align: top"><b>18.1.1</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Interest Rate Risk</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in; text-align: justify">At October 31, 2023 and 2022, the Company’s exposure to interest rate risk relates to long-term debt, convertible promissory notes, and finance lease obligations, but its interest rate risk is limited as the aforementioned financial instruments are fixed interest rate instruments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.75in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.75in; text-align: left; text-indent: 0in; vertical-align: top"><b>18.1.2</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Currency Risk</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in; text-align: justify">At October 31, 2023, the Company had accounts payable and accrued liabilities of CAD$<span id="xdx_90E_ecustom--AccountsPayableAndAccruedLiabilities_iI_uCAD_c20231031_zIDe6HoCzPai" title="Accounts payable and accrued liabilities">190,169</span> (2022 - CAD$<span id="xdx_90B_ecustom--AccountsPayableAndAccruedLiabilities_iI_uCAD_c20221031_zMVCZtAEQDjf" title="Accounts payable and accrued liabilities">616,345</span>). The Company is exposed to the risk of fluctuation in the rate of exchange between the Canadian Dollar and the United States Dollar.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.75in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.75in; text-align: left; text-indent: 0in; vertical-align: top"><b>18.1.3</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Other Price Risk</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in; text-align: justify">Other price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices, other than those arising from interest rate risk or foreign currency risk and a change in the price of cannabis. The Company is not exposed to significant other price risk.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>18.2</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Credit Risk</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Credit risk is the risk that one party to a financial instrument will cause a loss for the other party by failing to pay for its obligation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Credit risk to the Company is derived from cash and trade accounts receivable. The Company places its cash in deposit with United States financial institutions. The Company has established a policy to mitigate the risk of loss related to granting customer credit by primarily selling on a cash-on-delivery basis.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each institution are insured by the FDIC up to $<span id="xdx_90C_ecustom--CashFdicInsured_iI_c20231031_zAGxz4VmqHtd" title="Cash FDIC insured">250,000</span>. At October 31, 2023 and October 31, 2022, the Company had $<span id="xdx_90A_ecustom--CashFdicInsuredLimit_iI_c20231031_z2Hn83JxBGUi" title="Cash FDIC insured limit">8,108,247</span> and $<span id="xdx_901_ecustom--CashFdicInsuredLimit_iI_c20221031_zaOoiN3cEbcg" title="Cash FDIC insured limit">832,384</span> in excess of the FDIC insured limit, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Accounts receivable primarily consist of trade accounts receivable and sales tax receivable. The Company provides credit to certain customers in the normal course of business and has established credit evaluation and monitoring processes to mitigate credit risk. Credit risk is assessed on a case-by-case basis and a provision is recorded where required.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The carrying amount of cash, accounts receivable, and other receivables represent the Company’s maximum exposure to credit risk; the balances of these accounts are summarized in the following table:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfCreditRiskExplanatory_zELmGOpgQHUg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B9_zJy3BCMvpo7e" style="display: none">Schedule of credit risk</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20231031_zSBXXnOHBn0h" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20221031_zSa0HJQIPFib" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2023</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2022</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr id="xdx_403_eifrs-full--Cash_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Cash</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">8,858,247</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">1,582,384</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AccountsReceivable_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Accounts Receivable</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,109,424</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,643,959</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--NotesReceivable_iI_pp0p0_zlZxVizfZh56" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Notes Receivable</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,430,526</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2909">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--Total_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Total</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">12,398,197</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,226,343</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zTYJOEFlBd3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The allowance for doubtful accounts at October 31, 2023, was $<span id="xdx_90E_eifrs-full--UtilisationAllowanceAccountForCreditLossesOfFinancialAssets_c20221101__20231031_pp0p0" title="Allowance for doubtful accounts">165,346</span> (October 31, 2022 - $<span id="xdx_901_eifrs-full--UtilisationAllowanceAccountForCreditLossesOfFinancialAssets_c20211101__20221031_pp0p0" title="Allowance for doubtful accounts">264,719</span>).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">At October 31, 2023 and 2022, the Company’s trade accounts receivable and other receivable were aged as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfExposureToCreditRiskTableExplanatory_zrbCq2DMFzf4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BB_zkKM8Q6gWMN1" style="display: none">Schedule of exposure to credit risk</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2023</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2022</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Current</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98D_eifrs-full--OtherCurrentReceivables_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="width: 9%; text-align: right" title="Current">1,079,657</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_981_eifrs-full--OtherCurrentReceivables_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="width: 9%; text-align: right" title="Current">872,100</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">1-30 days</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_eifrs-full--OtherCurrentReceivables_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--OneToThirtyMember_pp0p0" style="text-align: right" title="Current">475,909</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eifrs-full--OtherCurrentReceivables_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--OneToThirtyMember_pp0p0" style="text-align: right" title="Current">336,149</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">31 days-older</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_eifrs-full--OtherCurrentReceivables_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--ThirtyOneDaysOlderMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Current">616,574</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_eifrs-full--OtherCurrentReceivables_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--ThirtyOneDaysOlderMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Current">614,022</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Total trade accounts receivable</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_988_ecustom--TradeAccountsReceivable_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total trade accounts receivable">2,172,140</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_989_ecustom--TradeAccountsReceivable_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total trade accounts receivable">1,822,271</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">GST /HST</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eifrs-full--OtherReceivables_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="text-align: right" title="Other receivables">102,631</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eifrs-full--OtherReceivables_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="text-align: right" title="Other receivables">86,407</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Provision for bad debts</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_980_ecustom--ProvisionForBadDebts_iI_pp0p0_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_zaU4uZntfvt4" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for bad debts">(165,347</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_ecustom--ProvisionForBadDebts_iI_pp0p0_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_zgVyUMLOhXZh" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for bad debts">(264,719</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Total accounts receivable</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_985_ecustom--AccountsReceivable_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total accounts receivable">2,109,424</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_984_ecustom--AccountsReceivable_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total accounts receivable">1,643,959</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zCoYtqmgvFLh" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Major customers are defined as customers that each individually account for greater than 10% of the Company’s annual revenues. During the year ended October 31, 2023, there was no major customer that accounted for greater than <span id="xdx_90B_ecustom--ConcentrationRiskPercentage_dp_c20221101__20231031_ztv83b1u1CF9" title="Concentration credit risk">10</span>% of revenues (2022 – one major customer accounted for <span id="xdx_90B_ecustom--ConcentrationRiskPercentage_dp_c20211101__20221031_zqFWVSvx0IE3" title="Concentration credit risk">14</span>% of revenues; 2021 – one major customer accounted for <span id="xdx_900_ecustom--ConcentrationRiskPercentage_dp_c20201101__20211031_z7K3jZHou0wi" title="Concentration credit risk">11</span>% of revenues). There were no customers with accounts receivable balances greater than <span id="xdx_90B_ecustom--ConcentrationRiskPercentage_dp_c20221101__20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_zK7xL1DF6tnc" title="Concentration credit risk"><span id="xdx_900_ecustom--ConcentrationRiskPercentage_dp_c20211101__20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_zNhxweQe7WW3" title="Concentration credit risk">10</span></span>% at October 31, 2023 and 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>18.3</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Liquidity Risk</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Liquidity risk is the risk that an entity will have difficulties in paying its financial liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Company’s approach to managing liquidity risk is to ensure that it will have sufficient liquidity to meet liabilities when they become due. At October 31, 2023, the Company’s working capital accounts were as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--WorkingCapitalAccoutsExplanatory_zBjqvK65ThMb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B0_ztSDt8roHMsk" style="display: none">Schedule of working capital accounts</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20231031_zf0auyz4wWAh" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20221031_zQn8jCeAqA6i" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2023</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2022</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr id="xdx_407_eifrs-full--Cash_iI_pp0p0_zUOGX6Ed68u3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Cash</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">8,858,247</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">1,582,384</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--CurrentAssetsExcludingCash_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Current assets excluding cash</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">8,563,290</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">6,327,629</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CurrentAssets_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Total current assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">17,421,537</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7,910,013</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CurrentLiabilities_iNI_pp0p0_di_zmHGqYTNb008" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Current liabilities</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(13,004,181</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(5,315,904</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--WorkingCapital_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left; padding-bottom: 1pt">Working capital</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">4,417,356</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,594,109</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A9_zyijctOFKtN1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The contractual maturities of the Company’s accounts payable and accrued liabilities, long-term debt, and lease payable occurs over the next three years as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfAssetsAndLiabilitiesDenominatedInUSDollarsTableExplanatory_zDQh5uIOknU3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BC_zmzarWc5yCtj" style="display: none">Schedule of assets and liabilities</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year 1</b></span></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Over 1 Year<br/> - 3 Years</b></span></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Over 3 Years<br/> - 5 Years</b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Accounts payable and accrued liabilities</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98B_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="width: 9%; text-align: right" title="Accounts payable and accrued liabilities">2,359,750</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98E_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="width: 9%; text-align: right" title="Accounts payable and accrued liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2985">-</span></td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Over3YearsTo5YearsMember_pp0p0" style="width: 9%; text-align: right" title="Accounts payable and accrued liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2987">-</span></td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Lease liabilities</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eifrs-full--LeaseLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Lease liabilities">824,271</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eifrs-full--LeaseLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Lease liabilities">1,116,399</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_eifrs-full--LeaseLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Over3YearsTo5YearsMember_pp0p0" style="text-align: right" title="Lease liabilities">978,013</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Convertible debentures</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--ConvertibleDebentures_iI_pp0p0_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_z63QBqMdqj2k" style="text-align: right" title="Convertible debentures"><span style="-sec-ix-hidden: xdx2ixbrl2995">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--ConvertibleDebentures_iI_pp0p0_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_zJtiVvwWoEj4" style="text-align: right" title="Convertible debentures"><span style="-sec-ix-hidden: xdx2ixbrl2997">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--ConvertibleDebentures_iI_pp0p0_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Over3YearsTo5YearsMember_z7wgTVGaHNO7" style="text-align: right" title="Convertible debentures">2,412,762</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Debt</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Debt_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Debt">1,285,604</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--Debt_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Debt">102,913</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--Debt_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Over3YearsTo5YearsMember_pp0p0" style="text-align: right" title="Debt"><span style="-sec-ix-hidden: xdx2ixbrl3005">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Business acquisition consideration payable</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_ecustom--BusinessAcquisitionConsiderationPayable_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Business acquisition consideration payable">360,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_ecustom--BusinessAcquisitionConsiderationPayable_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="border-bottom: Black 1pt solid; padding-left: 10pt; text-align: right" title="Business acquisition consideration payable"><span style="-sec-ix-hidden: xdx2ixbrl3009">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_980_ecustom--BusinessAcquisitionConsiderationPayable_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Over3YearsTo5YearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Business acquisition consideration payable"><span style="-sec-ix-hidden: xdx2ixbrl3011">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-weight: bold; padding-bottom: 2.5pt; vertical-align: top">Total</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_eifrs-full--FinancialLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total">4,829,625</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_eifrs-full--FinancialLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total">1,219,312</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_986_eifrs-full--FinancialLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Over3YearsTo5YearsMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total">3,390,775</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zQQvHG9s7lsd" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>18.4</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Fair Values</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The carrying amounts for the Company’s cash, accounts receivable, accounts payable and accrued liabilities, amounts due to employee/director, promissory notes and convertible promissory notes approximate their fair values because of the short-term nature of these items.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: right; vertical-align: top"></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><b>18.5</b></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify; text-indent: 0in"><b>Fair Value Hierarchy</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">A number of the Company’s accounting policies and disclosures require the measurement of fair valued for both financial and nonfinancial assets and liabilities. The Company has an established framework, which includes team members who have overall responsibility for overseeing all significant fair value measurements, including Level 3 fair values. When measuring the fair value of an asset or liability, the Company uses observable market data as far as possible. The Company regularly assesses significant unobservable inputs and valuation adjustments. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Level 1: unadjusted quoted prices in active markets for identical assets or liabilities;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly; or</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The carrying values of the financial instruments at October 31, 2023 are summarized in the following table:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfValuationsForTheAssetOrLiabilityNotBasedOnObservableMarketDataTableExplanatory_z7G1T3L1d7X2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span id="xdx_8B2_zLMUB6umjZZf" style="display: none">Schedule of valuations for the asset or liability not based on observable market data</span></td> <td> </td> <td style="text-align: center; padding-left: 0in"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level in fair<br/> value hierarchy</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amortized Cost</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">FVTPL</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Financial Assets</td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 64%; text-align: left">Cash</td> <td style="width: 1%"> </td> <td style="text-align: center; width: 10%; padding-left: 0in">Level 1</td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_985_eifrs-full--CashAndCashEquivalents_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="width: 9%; text-align: right" title="Cash">8,858,247</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_98E_eifrs-full--CashAndCashEquivalents_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="width: 9%; text-align: right" title="Cash"><span style="-sec-ix-hidden: xdx2ixbrl3029">-</span></td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Accounts receivable</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 2</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--AccountReceivableNet_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="text-align: right" title="Accounts receivable">2,109,424</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--AccountReceivableNet_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl3033">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Warrants asset</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 1</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--WarrantsAsset_iI_pp0p0_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zGji5K2uIlha" style="text-align: right" title="Warrants asset"><span style="-sec-ix-hidden: xdx2ixbrl3035">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--WarrantsAsset_iI_pp0p0_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_zsUYzhzZK2S6" style="text-align: right" title="Warrants asset">1,361,366</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"> </td> <td> </td> <td style="text-align: center; padding-left: 0in"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Financial Liabilities</td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Accounts payable and accrued liabilities</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 2</td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_987_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities">2,359,750</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_984_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities"><span style="-sec-ix-hidden: xdx2ixbrl3041">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Debt</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 2</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Debt_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Debt">1,388,517</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Debt_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Debt"><span style="-sec-ix-hidden: xdx2ixbrl3045">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Convertible debentures</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 2</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--ConvertibleDebentures_iI_pp0p0_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_z8NO9srXES9j" style="text-align: right" title="Convertible debentures">2,412,762</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Business acquisition consideration payable</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 2</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--BusinessAcquisitionConsiderationPayable_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Business acquisition consideration payable">360,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--BusinessAcquisitionConsiderationPayable_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Business acquisition consideration payable"><span style="-sec-ix-hidden: xdx2ixbrl3051">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Derivative liability</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 2</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--DerivativeLiability_iI_pp0p0_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_zyJvXXiJ2354" style="text-align: right" title="Derivative liability">7,808,500</td> <td style="text-align: left"> </td></tr> </table> <p id="xdx_8AC_ztM5Jkx6J8Pl" style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">During the year ended October 31, 2023, there were no transfers of amounts between levels.</p> | |
| CY2023Q4 | grin |
Accounts Payable And Accrued Liabilities
AccountsPayableAndAccruedLiabilities
|
190169 | cad |
| CY2022Q4 | grin |
Accounts Payable And Accrued Liabilities
AccountsPayableAndAccruedLiabilities
|
616345 | cad |
| CY2023Q4 | grin |
Cash Fdic Insured
CashFdicInsured
|
250000 | usd |
| CY2023Q4 | grin |
Cash Fdic Insured Limit
CashFdicInsuredLimit
|
8108247 | usd |
| CY2022Q4 | grin |
Cash Fdic Insured Limit
CashFdicInsuredLimit
|
832384 | usd |
| CY2022 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
3466319 | usd |
| CY2021 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
2057225 | usd |
| CY2023 | grin |
Schedule Of Credit Risk Explanatory
ScheduleOfCreditRiskExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfCreditRiskExplanatory_zELmGOpgQHUg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B9_zJy3BCMvpo7e" style="display: none">Schedule of credit risk</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20231031_zSBXXnOHBn0h" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20221031_zSa0HJQIPFib" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2023</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2022</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr id="xdx_403_eifrs-full--Cash_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Cash</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">8,858,247</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">1,582,384</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AccountsReceivable_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Accounts Receivable</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,109,424</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,643,959</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--NotesReceivable_iI_pp0p0_zlZxVizfZh56" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Notes Receivable</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,430,526</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2909">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--Total_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Total</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">12,398,197</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,226,343</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023Q4 | ifrs-full |
Cash
Cash
|
8858247 | usd |
| CY2022Q4 | ifrs-full |
Cash
Cash
|
1582384 | usd |
| CY2023Q4 | grin |
Accounts Receivable
AccountsReceivable
|
2109424 | usd |
| CY2022Q4 | grin |
Accounts Receivable
AccountsReceivable
|
1643959 | usd |
| CY2023Q4 | grin |
Notes Receivable
NotesReceivable
|
1430526 | usd |
| CY2023Q4 | grin |
Total
Total
|
12398197 | usd |
| CY2022Q4 | grin |
Total
Total
|
3226343 | usd |
| CY2023 | ifrs-full |
Utilisation Allowance Account For Credit Losses Of Financial Assets
UtilisationAllowanceAccountForCreditLossesOfFinancialAssets
|
165346 | usd |
| CY2022 | ifrs-full |
Utilisation Allowance Account For Credit Losses Of Financial Assets
UtilisationAllowanceAccountForCreditLossesOfFinancialAssets
|
264719 | usd |
| CY2023 | grin |
Schedule Of Exposure To Credit Risk Table Explanatory
ScheduleOfExposureToCreditRiskTableExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfExposureToCreditRiskTableExplanatory_zrbCq2DMFzf4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BB_zkKM8Q6gWMN1" style="display: none">Schedule of exposure to credit risk</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2023</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2022</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Current</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98D_eifrs-full--OtherCurrentReceivables_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="width: 9%; text-align: right" title="Current">1,079,657</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_981_eifrs-full--OtherCurrentReceivables_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="width: 9%; text-align: right" title="Current">872,100</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">1-30 days</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_eifrs-full--OtherCurrentReceivables_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--OneToThirtyMember_pp0p0" style="text-align: right" title="Current">475,909</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eifrs-full--OtherCurrentReceivables_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--OneToThirtyMember_pp0p0" style="text-align: right" title="Current">336,149</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">31 days-older</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_eifrs-full--OtherCurrentReceivables_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--ThirtyOneDaysOlderMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Current">616,574</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_eifrs-full--OtherCurrentReceivables_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--ThirtyOneDaysOlderMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Current">614,022</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Total trade accounts receivable</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_988_ecustom--TradeAccountsReceivable_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total trade accounts receivable">2,172,140</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_989_ecustom--TradeAccountsReceivable_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total trade accounts receivable">1,822,271</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">GST /HST</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eifrs-full--OtherReceivables_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="text-align: right" title="Other receivables">102,631</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eifrs-full--OtherReceivables_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="text-align: right" title="Other receivables">86,407</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Provision for bad debts</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_980_ecustom--ProvisionForBadDebts_iI_pp0p0_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_zaU4uZntfvt4" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for bad debts">(165,347</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_ecustom--ProvisionForBadDebts_iI_pp0p0_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_zgVyUMLOhXZh" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for bad debts">(264,719</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Total accounts receivable</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_985_ecustom--AccountsReceivable_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total accounts receivable">2,109,424</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_984_ecustom--AccountsReceivable_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total accounts receivable">1,643,959</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023 | grin |
Concentration Risk Percentage
ConcentrationRiskPercentage
|
0.10 | pure |
| CY2022 | grin |
Concentration Risk Percentage
ConcentrationRiskPercentage
|
0.14 | pure |
| CY2021 | grin |
Concentration Risk Percentage
ConcentrationRiskPercentage
|
0.11 | pure |
| CY2023 | grin |
Working Capital Accouts Explanatory
WorkingCapitalAccoutsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--WorkingCapitalAccoutsExplanatory_zBjqvK65ThMb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B0_ztSDt8roHMsk" style="display: none">Schedule of working capital accounts</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20231031_zf0auyz4wWAh" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20221031_zQn8jCeAqA6i" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2023</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>October 31,<br/> 2022</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr id="xdx_407_eifrs-full--Cash_iI_pp0p0_zUOGX6Ed68u3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Cash</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">8,858,247</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">1,582,384</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--CurrentAssetsExcludingCash_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Current assets excluding cash</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">8,563,290</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">6,327,629</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CurrentAssets_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Total current assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">17,421,537</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7,910,013</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CurrentLiabilities_iNI_pp0p0_di_zmHGqYTNb008" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Current liabilities</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(13,004,181</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(5,315,904</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--WorkingCapital_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left; padding-bottom: 1pt">Working capital</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">4,417,356</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,594,109</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023Q4 | ifrs-full |
Cash
Cash
|
8858247 | usd |
| CY2022Q4 | ifrs-full |
Cash
Cash
|
1582384 | usd |
| CY2023Q4 | grin |
Current Assets Excluding Cash
CurrentAssetsExcludingCash
|
8563290 | usd |
| CY2022Q4 | grin |
Current Assets Excluding Cash
CurrentAssetsExcludingCash
|
6327629 | usd |
| CY2023Q4 | ifrs-full |
Current Assets
CurrentAssets
|
17421537 | usd |
| CY2022Q4 | ifrs-full |
Current Assets
CurrentAssets
|
7910013 | usd |
| CY2023Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
13004181 | usd |
| CY2022Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
5315904 | usd |
| CY2023Q4 | grin |
Working Capital
WorkingCapital
|
4417356 | usd |
| CY2022Q4 | grin |
Working Capital
WorkingCapital
|
2594109 | usd |
| CY2021 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
767050 | usd |
| CY2023 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
3919839 | usd |
| CY2023 | grin |
Schedule Of Assets And Liabilities Denominated In Us Dollars Table Explanatory
ScheduleOfAssetsAndLiabilitiesDenominatedInUSDollarsTableExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfAssetsAndLiabilitiesDenominatedInUSDollarsTableExplanatory_zDQh5uIOknU3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BC_zmzarWc5yCtj" style="display: none">Schedule of assets and liabilities</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year 1</b></span></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Over 1 Year<br/> - 3 Years</b></span></td> <td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><b>Over 3 Years<br/> - 5 Years</b></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Accounts payable and accrued liabilities</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98B_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="width: 9%; text-align: right" title="Accounts payable and accrued liabilities">2,359,750</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98E_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="width: 9%; text-align: right" title="Accounts payable and accrued liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2985">-</span></td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Over3YearsTo5YearsMember_pp0p0" style="width: 9%; text-align: right" title="Accounts payable and accrued liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2987">-</span></td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Lease liabilities</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eifrs-full--LeaseLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Lease liabilities">824,271</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eifrs-full--LeaseLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Lease liabilities">1,116,399</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_eifrs-full--LeaseLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Over3YearsTo5YearsMember_pp0p0" style="text-align: right" title="Lease liabilities">978,013</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Convertible debentures</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--ConvertibleDebentures_iI_pp0p0_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_z63QBqMdqj2k" style="text-align: right" title="Convertible debentures"><span style="-sec-ix-hidden: xdx2ixbrl2995">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--ConvertibleDebentures_iI_pp0p0_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_zJtiVvwWoEj4" style="text-align: right" title="Convertible debentures"><span style="-sec-ix-hidden: xdx2ixbrl2997">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--ConvertibleDebentures_iI_pp0p0_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Over3YearsTo5YearsMember_z7wgTVGaHNO7" style="text-align: right" title="Convertible debentures">2,412,762</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Debt</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Debt_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Debt">1,285,604</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--Debt_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Debt">102,913</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--Debt_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Over3YearsTo5YearsMember_pp0p0" style="text-align: right" title="Debt"><span style="-sec-ix-hidden: xdx2ixbrl3005">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Business acquisition consideration payable</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_ecustom--BusinessAcquisitionConsiderationPayable_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Business acquisition consideration payable">360,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_ecustom--BusinessAcquisitionConsiderationPayable_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="border-bottom: Black 1pt solid; padding-left: 10pt; text-align: right" title="Business acquisition consideration payable"><span style="-sec-ix-hidden: xdx2ixbrl3009">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_980_ecustom--BusinessAcquisitionConsiderationPayable_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Over3YearsTo5YearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Business acquisition consideration payable"><span style="-sec-ix-hidden: xdx2ixbrl3011">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-weight: bold; padding-bottom: 2.5pt; vertical-align: top">Total</td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_eifrs-full--FinancialLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total">4,829,625</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_eifrs-full--FinancialLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total">1,219,312</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td> <td id="xdx_986_eifrs-full--FinancialLiabilities_c20231031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Over3YearsTo5YearsMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total">3,390,775</td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023 | grin |
Schedule Of Valuations For The Asset Or Liability Not Based On Observable Market Data Table Explanatory
ScheduleOfValuationsForTheAssetOrLiabilityNotBasedOnObservableMarketDataTableExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfValuationsForTheAssetOrLiabilityNotBasedOnObservableMarketDataTableExplanatory_z7G1T3L1d7X2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span id="xdx_8B2_zLMUB6umjZZf" style="display: none">Schedule of valuations for the asset or liability not based on observable market data</span></td> <td> </td> <td style="text-align: center; padding-left: 0in"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level in fair<br/> value hierarchy</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amortized Cost</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">FVTPL</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Financial Assets</td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 64%; text-align: left">Cash</td> <td style="width: 1%"> </td> <td style="text-align: center; width: 10%; padding-left: 0in">Level 1</td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_985_eifrs-full--CashAndCashEquivalents_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="width: 9%; text-align: right" title="Cash">8,858,247</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_98E_eifrs-full--CashAndCashEquivalents_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="width: 9%; text-align: right" title="Cash"><span style="-sec-ix-hidden: xdx2ixbrl3029">-</span></td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Accounts receivable</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 2</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--AccountReceivableNet_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="text-align: right" title="Accounts receivable">2,109,424</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--AccountReceivableNet_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl3033">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Warrants asset</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 1</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--WarrantsAsset_iI_pp0p0_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zGji5K2uIlha" style="text-align: right" title="Warrants asset"><span style="-sec-ix-hidden: xdx2ixbrl3035">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--WarrantsAsset_iI_pp0p0_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_zsUYzhzZK2S6" style="text-align: right" title="Warrants asset">1,361,366</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"> </td> <td> </td> <td style="text-align: center; padding-left: 0in"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Financial Liabilities</td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Accounts payable and accrued liabilities</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 2</td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_987_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities">2,359,750</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_984_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities"><span style="-sec-ix-hidden: xdx2ixbrl3041">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Debt</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 2</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Debt_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Debt">1,388,517</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--Debt_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Debt"><span style="-sec-ix-hidden: xdx2ixbrl3045">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Convertible debentures</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 2</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--ConvertibleDebentures_iI_pp0p0_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_z8NO9srXES9j" style="text-align: right" title="Convertible debentures">2,412,762</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Business acquisition consideration payable</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 2</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--BusinessAcquisitionConsiderationPayable_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Business acquisition consideration payable">360,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--BusinessAcquisitionConsiderationPayable_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Business acquisition consideration payable"><span style="-sec-ix-hidden: xdx2ixbrl3051">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Derivative liability</td> <td> </td> <td style="text-align: center; padding-left: 0in">Level 2</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--DerivativeLiability_iI_pp0p0_c20231031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_zyJvXXiJ2354" style="text-align: right" title="Derivative liability">7,808,500</td> <td style="text-align: left"> </td></tr> </table> | |
| CY2023 | ifrs-full |
Disclosure Of General And Administrative Expense Explanatory
DisclosureOfGeneralAndAdministrativeExpenseExplanatory
|
<p id="xdx_805_eifrs-full--DisclosureOfGeneralAndAdministrativeExpenseExplanatory_ztRhGRewhit2" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>19.</b></td> <td style="text-align: justify"><b><span id="c_019"></span><span id="xdx_822_z8AXt7HTmtFa">GENERAL AND ADMINISTRATIVE EXPENSES</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">General and administrative expenses for the years ended October 31, 2023, 2022 and 2021 are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--DisclosureOfGeneralAndAdministrativesExpenseExplanatory_zFWNbA0jEjs" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GENERAL AND ADMINISTRATIVE EXPENSES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B8_zBWTaHEZXOvf" style="display: none">Schedule of General and administrative expenses</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_498_20221101__20231031_zH9lgCJV8vbf" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49E_20211101__20221031_zep7jsmRRti1" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_49C_20201101__20211031_zmlRtzZ4e3X4" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; padding-left: 0.125in; text-align: center"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years ended October 31,</td> <td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; padding-left: 0.125in; text-align: center"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>2023</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>2022</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>2021</b></td> <td style="padding-bottom: 1pt; text-align: center"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; padding-left: 0.125in; text-align: center"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt"><b> </b></td> <td style="text-align: center"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>$</b></td> <td style="text-align: center"><b> </b></td></tr> <tr id="xdx_40D_ecustom--OfficeBankingTravelAndOverheads_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Office, banking, travel, and overheads</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">1,960,696</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">1,929,385</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 9%">1,158,975</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40A_eifrs-full--ProfessionalFeesExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Professional services</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">585,342</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">456,532</td> <td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right">767,050</td> <td> </td></tr> <tr id="xdx_408_eifrs-full--WagesAndSalaries_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt">Salaries and benefits</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">3,919,839</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">3,466,319</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,057,225</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eifrs-full--GeneralAndAdministrativeExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 2.5pt"><b>Total</b></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><b> </b></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><b> </b></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><b>6,465,877</b></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><b> </b></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><b> </b></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><b> </b></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><b>5,852,236</b></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><b> </b></td> <td style="padding-bottom: 2.5pt"><b> </b></td> <td style="border-bottom: Black 2.5pt double"><b> </b></td> <td style="border-bottom: Black 2.5pt double; text-align: right"><b>3,983,250</b></td> <td style="padding-bottom: 2.5pt"><b> </b></td></tr> </table> <p id="xdx_8AF_zYczq6jhzhi6" style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2023 | grin |
Disclosure Of General And Administratives Expense Explanatory
DisclosureOfGeneralAndAdministrativesExpenseExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--DisclosureOfGeneralAndAdministrativesExpenseExplanatory_zFWNbA0jEjs" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GENERAL AND ADMINISTRATIVE EXPENSES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B8_zBWTaHEZXOvf" style="display: none">Schedule of General and administrative expenses</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_498_20221101__20231031_zH9lgCJV8vbf" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49E_20211101__20221031_zep7jsmRRti1" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_49C_20201101__20211031_zmlRtzZ4e3X4" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; padding-left: 0.125in; text-align: center"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years ended October 31,</td> <td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; padding-left: 0.125in; text-align: center"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>2023</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>2022</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>2021</b></td> <td style="padding-bottom: 1pt; text-align: center"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; padding-left: 0.125in; text-align: center"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt"><b> </b></td> <td style="text-align: center"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>$</b></td> <td style="text-align: center"><b> </b></td></tr> <tr id="xdx_40D_ecustom--OfficeBankingTravelAndOverheads_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Office, banking, travel, and overheads</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">1,960,696</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">1,929,385</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 9%">1,158,975</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40A_eifrs-full--ProfessionalFeesExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Professional services</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">585,342</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">456,532</td> <td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right">767,050</td> <td> </td></tr> <tr id="xdx_408_eifrs-full--WagesAndSalaries_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt">Salaries and benefits</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">3,919,839</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">3,466,319</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,057,225</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eifrs-full--GeneralAndAdministrativeExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 2.5pt"><b>Total</b></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><b> </b></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><b> </b></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><b>6,465,877</b></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><b> </b></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><b> </b></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><b> </b></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><b>5,852,236</b></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><b> </b></td> <td style="padding-bottom: 2.5pt"><b> </b></td> <td style="border-bottom: Black 2.5pt double"><b> </b></td> <td style="border-bottom: Black 2.5pt double; text-align: right"><b>3,983,250</b></td> <td style="padding-bottom: 2.5pt"><b> </b></td></tr> </table> | |
| CY2023 | grin |
Office Banking Travel And Overheads
OfficeBankingTravelAndOverheads
|
1960696 | usd |
| CY2022 | grin |
Office Banking Travel And Overheads
OfficeBankingTravelAndOverheads
|
1929385 | usd |
| CY2021 | grin |
Office Banking Travel And Overheads
OfficeBankingTravelAndOverheads
|
1158975 | usd |
| CY2023 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
585342 | usd |
| CY2022 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
456532 | usd |
| CY2023 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
6465877 | usd |
| CY2022 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
5852236 | usd |
| CY2021 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
3983250 | usd |
| CY2023 | ifrs-full |
Disclosure Of Income Tax Explanatory
DisclosureOfIncomeTaxExplanatory
|
<p id="xdx_80D_eifrs-full--DisclosureOfIncomeTaxExplanatory_ziojaFZD8wY5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>20.</b></td> <td style="text-align: justify"><b><span id="c_020"></span><span id="xdx_821_zZDyIHKtIBxd">INCOME TAXES</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As the Company operates in the legal cannabis industry, certain subsidiaries of the Company are subject to the limits of IRC Section 280E for U.S. federal income tax purposes. Under IRC Section 280E, these subsidiaries are generally only allowed to deduct expenses directly related to the Cost of Goods Sold. This results in permanent differences between ordinary and necessary business expenses deemed non-allowable under IRC Section 280E. Therefore, the effective tax rate can be highly variable and may not necessarily correlate with pre-tax income or loss recognized for financial reporting purposes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is treated as a U.S. corporation for U.S. federal income tax purposes under IRC Section 7874 and is subject to U.S. federal income tax on its worldwide income. However, for Canadian tax purposes, the Company, regardless of any application of IRC Section 7874, is treated as a Canadian resident company for Canadian income tax purposes as defined in the ITA. As a result, the Company is subject to taxation both in Canada and the United States. The Company is also subject to state income taxation in various state jurisdictions in the United States. The Company’s income tax is accounted for in accordance with IAS 12 <i>Income Taxes</i>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the tax years ending October 31, 2023, 2022 and 2021, income tax expense consisted of:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfIncomeTaxExpenseTableTextBlock_z08Phc29RMOa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in"><span id="xdx_8BA_zswZ1toWXvYg" style="display: none">Schedule of income tax expense</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20221101__20231031_zfQI6MR5iwNc" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20211101__20221031_zNhQQpyuVbe2" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_499_20201101__20211031_z6JHHhLEo4lc" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Years ended October 31,</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Current expense:</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td></tr> <tr id="xdx_401_ecustom--CurrentFederalExpenseBenefit_z82ponAvGxzg" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; width: 64%">Federal</td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">498,435</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">217,571</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">113,699</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_400_ecustom--CurrentStateExpenseBenefit_zj5qLD2SuWel" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">State</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">68,861</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27,787</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">36,844</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_404_ecustom--AdjustmentToPriorYearsProvisionVersusStatutoryTaxReturns_zP4d9VmrIHGa" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjustment to prior years provision versus statutory tax returns</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">273,994</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3094">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3095">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_407_ecustom--TotalCurrentExpense_zlBwpOnsiuj4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total current expense:</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">841,290</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">245,358</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">150,543</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Deferred expense (benefit):</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td></tr> <tr id="xdx_400_ecustom--DeferredFederalIncomeExpenseBenefit_z8V8LgKAPwfa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Federal</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,354,696</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(990,452</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,288,637</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40D_ecustom--DeferredStateIncomeExpenseBenefit_z8dSXpKh2goj" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">State</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(389,828</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(350,374</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(322,400</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40E_ecustom--ChangeInUnrecognizedDeductibleTemporaryDifference_z9RFfSThZG11" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Change in unrecognized deductible temporary differences</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,274,166</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,340,826</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,611,037</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40A_ecustom--DeferredExpenseBenefit_zreW2LLRa0Bc" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total deferred (benefit):</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(470,358</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3114">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3115">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_403_ecustom--IncomeTaxExpensesBenefit_zWnVVo3PR0Mj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total income tax expense:</span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">370,932</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">245,358</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">150,543</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8A5_zAKhbGFusod6" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The difference between the income tax expense for the years ended October 31, 2023, 2022 and 2021, and the expected income taxes based on the statutory tax rate applied to income (loss) before income tax is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_zNqRGPqOfaS1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B3_z4C8E4v7CUN3" style="display: none">Schedule of income tax recovery</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20221101__20231031_zy89ZaU1pQr3" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_494_20211101__20221031_zU4o68rn2cx3" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_491_20201101__20211031_zh5VOaT13JCg" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Years ended October 31,</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40F_ecustom--IncomeLossBeforeIncomeTaxesAndNoncontrollingInterest_zgfCygNQFlh9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income (loss) before income taxes and noncontrolling interest</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(291,388</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">665,309</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(864,202</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_404_ecustom--StatutoryTaxRatesPercentage_dp_zckbreR37zI7" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statutory tax rates</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.46</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27.25</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27.25</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr> <tr id="xdx_40E_ecustom--ExpectedIncomeTaxRecovery_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected income tax (recovery)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(71,275</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">181,297</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(235,495</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_400_ecustom--ChangeInStatutoryTaxRatesAndFxRates_zcTyVZ230Ysc" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Change in statutory tax rates and FX rates</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21,890</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">92,662</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">84,952</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40B_ecustom--NondeductibleExpenses_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nondeductible expenses</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,069,536</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38,802</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(42,264</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40B_ecustom--DeferralAdjustments_zKu9bMIjUWck" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferral adjustments</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,189,931</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,374,372</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,260,938</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_402_ecustom--ChangeInUnrecognizedDeductibleTemporaryDifferences_zIb5PnzlUtw2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Change in unrecognized deductible temporary differences</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,274,166</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,340,826</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,611,038</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_401_ecustom--NetOperatingLoss_zM6bSvCoMPSl" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net operating loss</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,323,949</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3152">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3153">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_400_ecustom--FiscalYearToCalendarYearAdjustment_zTiQcCavSHG6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fiscal year to calendar year adjustment</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">316,501</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(33,856</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6,749</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40F_ecustom--AdjustmentToPriorYearsProvisionVersusStatutoryTaxReturns_z1qfN5lgpi1k" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjustment to prior years provision versus statutory tax returns</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">273,994</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3160">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3161">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40E_eifrs-full--IncomeTaxExpenseContinuingOperations_z69G9DHhOlKi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total income tax expense:</span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">370,932</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">245,358</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">150,543</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8A5_zPtKiJrN2gkl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following tax assets arising from temporary differences and non-capital losses have been recognized in the consolidated financial statements for the years ended October 31, 2023, 2022 and 2021:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfNonCapitalLossesTableTextBlock_z7zaxUmQGKj6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B1_zUdZAcsFEZ05" style="display: none">Schedule of non-capital losses</span> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49C_20231031_zWE3phxGODwd" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20221031_zPWbx08XL1I6" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_496_20211031_z09ehQL4qIp1" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; padding-left: 0.125in; text-align: center"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years ended October 31,</td> <td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; padding-left: 0.125in; text-align: center"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>2023</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><b> </b></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>2022</b></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><b> </b></td> <td style="padding-bottom: 1pt; text-align: center"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>2021</b></td> <td style="padding-bottom: 1pt; text-align: center"><b> </b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; padding-left: 0.125in; text-align: center"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt"><b> </b></td> <td style="text-align: center; padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>$</b></td> <td style="text-align: center; padding-bottom: 1pt"><b> </b></td> <td style="text-align: center"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>$</b></td> <td style="text-align: center"><b> </b></td></tr> <tr id="xdx_40C_ecustom--PropertyPlantAndEquipmentDeferredTax_iI_pp0p0_zjOSLNNS4BJg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Property, plant and equipment</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">127,305</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3170">-</span></td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 9%"><span style="-sec-ix-hidden: xdx2ixbrl3171">-</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_405_ecustom--InventoryDeferredTax_iI_pp0p0_zgvsPbXBTvK2" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Inventory</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">127,846</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3174">-</span></td> <td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3175">-</span></td> <td> </td></tr> <tr id="xdx_400_ecustom--RouLeases_iNI_pp0p0_di_zz2prqndIBM4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">ROU Leases</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(108,206</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3178">-</span></td> <td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3179">-</span></td> <td> </td></tr> <tr id="xdx_401_ecustom--NetOperatingLossCarryforwardFederal_iI_pp0p0_znxPnoM69TIa" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Net Operating Loss Carryforward (federal)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">318,614</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3182">-</span></td> <td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3183">-</span></td> <td> </td></tr> <tr id="xdx_404_ecustom--NetOperatingLossCarryforwardState_iI_pp0p0_zlPZQ4ydo8Y4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt">Net Operating Loss Carryforward (state)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">4,799</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3186">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3187">-</span></td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_eifrs-full--NetDeferredTaxAssets_iI_pp0p0_z27f23Fc1Bd3" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1pt">Net deferred tax assets:</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">470,358</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3190">-</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3191">-</span></td> <td style="padding-bottom: 1pt"> </td></tr> </table> <p id="xdx_8A8_zWzTn6T0mi81" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred income tax liabilities result primarily from amounts not taxable until future periods. Deferred income tax assets result primarily from operating tax loss carry forwards and temporary differences related to property, plant and equipment and inventory, and have been offset against deferred income tax liabilities. As of October 31, 2023, Grown Rogue International Inc. has estimated Canadian non-capital losses of CAD$<span id="xdx_902_ecustom--NonCapitalLosses_iI_uCAD_c20231031_zb8Fjtv982S5" title="Non capital losses">9,000,490</span>. These Canadian non-capital losses are available to be carried forward, to be applied against Grown Rogue International Inc.’s taxable income earned in Canada over the next 20 years and expire between 2030 and 2042. The deferred tax benefit of these Canadian tax losses has not been set up as an asset as it is not probable that sufficient taxable profits will be available for Canadian tax purposes to realize the carryforward of unused tax losses. Additionally, the deferred tax benefit of capitalized transaction costs and startup costs have not been setup as a deferred tax asset since it is not probable that the Company would be able to realize these deductible temporary differences for U.S. tax purposes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company operates in various U.S. state tax jurisdictions and is subject to examination of its income tax returns by tax authorities in those jurisdictions who may challenge any item on these returns. Because the tax matters challenged by tax authorities are typically complex, the ultimate outcome of these challenges is uncertain. In accordance with IAS 12, the Company recognizes the benefits of uncertain tax positions in our financial statements only after determining that it is more likely than not that the uncertain tax positions will be sustained. For the years ended October 31, 2023, 2022 and 2021, the Company did not record an accrual for uncertain tax positions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes accrued interest and penalties related to unrecognized tax benefits in the provision for income taxes. There are no positions for which it is reasonably possible that the uncertain tax benefit will significantly increase or decrease within twelve months. The Company files income tax returns in the United States, including various state jurisdictions, and in Canada, which remain open to examination by the respective jurisdictions for the 2018 tax year to the present.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">U.S. Federal and state tax laws impose restrictions on net operating loss carryforwards in the event of a change in ownership of the Company, as defined by the IRC Section 382. The Company does not believe that a change in ownership, as defined by IRC Section 382, has occurred but a formal study has not been completed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">U.S. Congress passed the Inflation Reduction Act in August 2022. The Company does not anticipate any impact to its income tax provision as a result of the new U.S. legislation.</p> | |
| CY2023 | grin |
Current Federal Expense Benefit
CurrentFederalExpenseBenefit
|
498435 | usd |
| CY2022 | grin |
Current Federal Expense Benefit
CurrentFederalExpenseBenefit
|
217571 | usd |
| CY2021 | grin |
Current Federal Expense Benefit
CurrentFederalExpenseBenefit
|
113699 | usd |
| CY2023 | grin |
Current State Expense Benefit
CurrentStateExpenseBenefit
|
68861 | usd |
| CY2022 | grin |
Current State Expense Benefit
CurrentStateExpenseBenefit
|
27787 | usd |
| CY2021 | grin |
Current State Expense Benefit
CurrentStateExpenseBenefit
|
36844 | usd |
| CY2023 | grin |
Adjustment To Prior Years Provision Versus Statutory Tax Returns
AdjustmentToPriorYearsProvisionVersusStatutoryTaxReturns
|
273994 | usd |
| CY2023 | grin |
Total Current Expense
TotalCurrentExpense
|
841290 | usd |
| CY2022 | grin |
Total Current Expense
TotalCurrentExpense
|
245358 | usd |
| CY2021 | grin |
Total Current Expense
TotalCurrentExpense
|
150543 | usd |
| CY2023 | grin |
Deferred Federal Income Expense Benefit
DeferredFederalIncomeExpenseBenefit
|
-1354696 | usd |
| CY2022 | grin |
Deferred Federal Income Expense Benefit
DeferredFederalIncomeExpenseBenefit
|
-990452 | usd |
| CY2021 | grin |
Deferred Federal Income Expense Benefit
DeferredFederalIncomeExpenseBenefit
|
-1288637 | usd |
| CY2023 | grin |
Deferred State Income Expense Benefit
DeferredStateIncomeExpenseBenefit
|
-389828 | usd |
| CY2022 | grin |
Deferred State Income Expense Benefit
DeferredStateIncomeExpenseBenefit
|
-350374 | usd |
| CY2021 | grin |
Deferred State Income Expense Benefit
DeferredStateIncomeExpenseBenefit
|
-322400 | usd |
| CY2023 | grin |
Change In Unrecognized Deductible Temporary Difference
ChangeInUnrecognizedDeductibleTemporaryDifference
|
1274166 | usd |
| CY2022 | grin |
Change In Unrecognized Deductible Temporary Difference
ChangeInUnrecognizedDeductibleTemporaryDifference
|
1340826 | usd |
| CY2021 | grin |
Change In Unrecognized Deductible Temporary Difference
ChangeInUnrecognizedDeductibleTemporaryDifference
|
1611037 | usd |
| CY2023 | grin |
Deferred Expense Benefit
DeferredExpenseBenefit
|
-470358 | usd |
| CY2023 | grin |
Income Tax Expenses Benefit
IncomeTaxExpensesBenefit
|
370932 | usd |
| CY2022 | grin |
Income Tax Expenses Benefit
IncomeTaxExpensesBenefit
|
245358 | usd |
| CY2021 | grin |
Income Tax Expenses Benefit
IncomeTaxExpensesBenefit
|
150543 | usd |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Taxes Other Than Income Tax Explanatory
DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_zNqRGPqOfaS1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B3_z4C8E4v7CUN3" style="display: none">Schedule of income tax recovery</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20221101__20231031_zy89ZaU1pQr3" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_494_20211101__20221031_zU4o68rn2cx3" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_491_20201101__20211031_zh5VOaT13JCg" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Years ended October 31,</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40F_ecustom--IncomeLossBeforeIncomeTaxesAndNoncontrollingInterest_zgfCygNQFlh9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income (loss) before income taxes and noncontrolling interest</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(291,388</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">665,309</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(864,202</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_404_ecustom--StatutoryTaxRatesPercentage_dp_zckbreR37zI7" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statutory tax rates</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.46</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27.25</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27.25</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr> <tr id="xdx_40E_ecustom--ExpectedIncomeTaxRecovery_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected income tax (recovery)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(71,275</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">181,297</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(235,495</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_400_ecustom--ChangeInStatutoryTaxRatesAndFxRates_zcTyVZ230Ysc" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Change in statutory tax rates and FX rates</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21,890</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">92,662</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">84,952</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40B_ecustom--NondeductibleExpenses_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nondeductible expenses</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,069,536</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38,802</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(42,264</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40B_ecustom--DeferralAdjustments_zKu9bMIjUWck" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferral adjustments</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,189,931</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,374,372</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,260,938</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_402_ecustom--ChangeInUnrecognizedDeductibleTemporaryDifferences_zIb5PnzlUtw2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Change in unrecognized deductible temporary differences</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,274,166</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,340,826</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,611,038</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_401_ecustom--NetOperatingLoss_zM6bSvCoMPSl" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net operating loss</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,323,949</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3152">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3153">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_400_ecustom--FiscalYearToCalendarYearAdjustment_zTiQcCavSHG6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fiscal year to calendar year adjustment</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">316,501</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(33,856</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6,749</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40F_ecustom--AdjustmentToPriorYearsProvisionVersusStatutoryTaxReturns_z1qfN5lgpi1k" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjustment to prior years provision versus statutory tax returns</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">273,994</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3160">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3161">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40E_eifrs-full--IncomeTaxExpenseContinuingOperations_z69G9DHhOlKi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total income tax expense:</span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">370,932</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">245,358</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">150,543</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> | |
| CY2023 | grin |
Income Loss Before Income Taxes And Noncontrolling Interest
IncomeLossBeforeIncomeTaxesAndNoncontrollingInterest
|
-291388 | usd |
| CY2022 | grin |
Income Loss Before Income Taxes And Noncontrolling Interest
IncomeLossBeforeIncomeTaxesAndNoncontrollingInterest
|
665309 | usd |
| CY2021 | grin |
Income Loss Before Income Taxes And Noncontrolling Interest
IncomeLossBeforeIncomeTaxesAndNoncontrollingInterest
|
-864202 | usd |
| CY2023 | grin |
Statutory Tax Rates Percentage
StatutoryTaxRatesPercentage
|
0.2446 | pure |
| CY2022 | grin |
Statutory Tax Rates Percentage
StatutoryTaxRatesPercentage
|
0.2725 | pure |
| CY2021 | grin |
Statutory Tax Rates Percentage
StatutoryTaxRatesPercentage
|
0.2725 | pure |
| CY2023 | grin |
Expected Income Tax Recovery
ExpectedIncomeTaxRecovery
|
-71275 | usd |
| CY2022 | grin |
Expected Income Tax Recovery
ExpectedIncomeTaxRecovery
|
181297 | usd |
| CY2021 | grin |
Expected Income Tax Recovery
ExpectedIncomeTaxRecovery
|
-235495 | usd |
| CY2023 | grin |
Change In Statutory Tax Rates And Fx Rates
ChangeInStatutoryTaxRatesAndFxRates
|
21890 | usd |
| CY2022 | grin |
Change In Statutory Tax Rates And Fx Rates
ChangeInStatutoryTaxRatesAndFxRates
|
92662 | usd |
| CY2021 | grin |
Change In Statutory Tax Rates And Fx Rates
ChangeInStatutoryTaxRatesAndFxRates
|
84952 | usd |
| CY2023 | grin |
Nondeductible Expenses
NondeductibleExpenses
|
1069536 | usd |
| CY2022 | grin |
Nondeductible Expenses
NondeductibleExpenses
|
38802 | usd |
| CY2021 | grin |
Nondeductible Expenses
NondeductibleExpenses
|
-42264 | usd |
| CY2023 | grin |
Deferral Adjustments
DeferralAdjustments
|
-1189931 | usd |
| CY2022 | grin |
Deferral Adjustments
DeferralAdjustments
|
-1374372 | usd |
| CY2021 | grin |
Deferral Adjustments
DeferralAdjustments
|
-1260938 | usd |
| CY2023 | grin |
Change In Unrecognized Deductible Temporary Differences
ChangeInUnrecognizedDeductibleTemporaryDifferences
|
1274166 | usd |
| CY2022 | grin |
Change In Unrecognized Deductible Temporary Differences
ChangeInUnrecognizedDeductibleTemporaryDifferences
|
1340826 | usd |
| CY2021 | grin |
Change In Unrecognized Deductible Temporary Differences
ChangeInUnrecognizedDeductibleTemporaryDifferences
|
1611038 | usd |
| CY2023 | grin |
Net Operating Loss
NetOperatingLoss
|
-1323949 | usd |
| CY2023 | grin |
Fiscal Year To Calendar Year Adjustment
FiscalYearToCalendarYearAdjustment
|
316501 | usd |
| CY2022 | grin |
Fiscal Year To Calendar Year Adjustment
FiscalYearToCalendarYearAdjustment
|
-33856 | usd |
| CY2021 | grin |
Fiscal Year To Calendar Year Adjustment
FiscalYearToCalendarYearAdjustment
|
-6749 | usd |
| CY2023 | grin |
Adjustment To Prior Years Provision Versus Statutory Tax Returns
AdjustmentToPriorYearsProvisionVersusStatutoryTaxReturns
|
273994 | usd |
| CY2023 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
370932 | usd |
| CY2022 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
245358 | usd |
| CY2021 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
150543 | usd |
| CY2023Q4 | grin |
Property Plant And Equipment Deferred Tax
PropertyPlantAndEquipmentDeferredTax
|
127305 | usd |
| CY2023Q4 | grin |
Inventory Deferred Tax
InventoryDeferredTax
|
127846 | usd |
| CY2023Q4 | grin |
Rou Leases
RouLeases
|
108206 | usd |
| CY2023Q4 | grin |
Net Operating Loss Carryforward Federal
NetOperatingLossCarryforwardFederal
|
318614 | usd |
| CY2023Q4 | grin |
Net Operating Loss Carryforward State
NetOperatingLossCarryforwardState
|
4799 | usd |
| CY2023Q4 | ifrs-full |
Net Deferred Tax Assets
NetDeferredTaxAssets
|
470358 | usd |
| CY2023Q4 | grin |
Non Capital Losses
NonCapitalLosses
|
9000490 | cad |
| CY2023 | grin |
Disclosure Of Capital Explanatory
DisclosureOfCapitalExplanatory
|
<p id="xdx_80D_ecustom--DisclosureOfCapitalExplanatory_zpHJaiUFVgud" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>21.</b></td> <td style="text-align: justify"><b><span id="c_021"></span><span id="xdx_82A_zIQYawS7COf2">CAPITAL DISCLOSURES</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company includes equity, comprised of share capital, contributed surplus (including the fair value of equity instruments to be issued), equity component of convertible promissory notes and deficit, in the definition of capital.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company’s objectives when managing capital are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.25in"></td> <td style="width: 0.25in; text-align: left">○</td> <td style="text-align: justify">to safeguard the Company’s assets and ensure the Company’s ability to continue as a going concern;</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.25in"></td> <td style="width: 0.25in; text-align: left">○</td> <td style="text-align: justify">to raise sufficient capital to finance the construction of its production facility and obtain license to produce recreational marijuana; and</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0.25in"></td> <td style="width: 0.25in; text-align: left">○</td> <td style="text-align: justify">to raise sufficient capital to meet its general and administrative expenditures.</td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company manages its capital structure and makes adjustments to it, based on the general economic conditions, the Company’s short-term working capital requirements, and its planned capital requirements and strategic growth initiatives.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company’s principal source of capital is from the issuance of common shares. In order to achieve its objectives, the Company expects to spend its working capital, when applicable, and raise additional funds as required.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not have any externally imposed capital requirements.</p> | |
| CY2023 | ifrs-full |
Disclosure Of Entitys Reportable Segments Explanatory
DisclosureOfEntitysReportableSegmentsExplanatory
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<p id="xdx_808_eifrs-full--DisclosureOfEntitysReportableSegmentsExplanatory_zbYAzNfb24x4" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>22.</b></td> <td style="text-align: justify"><b><span id="c_022"></span><span id="xdx_821_zQfIvT7ZFfD9">SEGMENT REPORTING</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Geographical information relating to the Company’s activities is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfGeographicalInformationActivitiesTableTextBlock_zpkVKe4y0tya" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span id="xdx_8B2_zrKWgonM3E7i" style="display: none">Schedule of Geographical information activities</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Geographical segments</span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Oregon</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michigan</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Services</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current assets other than financial instruments</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; width: 40%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At October 31, 2023</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98F_ecustom--NoncurrentAssetsOtherThanFinancialInstruments_c20231031__ifrs-full--SegmentsAxis__custom--OregonMember_pp0p0" style="width: 9%; text-align: right" title="Non-current assets other than financial instruments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,640,932</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_988_ecustom--NoncurrentAssetsOtherThanFinancialInstruments_c20231031__ifrs-full--SegmentsAxis__custom--MichiganMember_pp0p0" style="width: 9%; text-align: right" title="Non-current assets other than financial instruments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,016,861</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_ecustom--NoncurrentAssetsOtherThanFinancialInstruments_c20231031__ifrs-full--SegmentsAxis__custom--OtherMember_pp0p0" style="width: 9%; text-align: right" title="Non-current assets other than financial instruments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,361,366</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98B_ecustom--NoncurrentAssetsOtherThanFinancialInstruments_iI_pp0p0_c20231031__ifrs-full--SegmentsAxis__custom--ServicesMember_z3LNWC8Tkntc" style="width: 9%; text-align: right" title="Non-current assets other than financial instruments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3219">-</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98A_ecustom--NoncurrentAssetsOtherThanFinancialInstruments_c20231031_pp0p0" style="width: 9%; text-align: right" title="Non-current assets other than financial instruments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12,019,159</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At October 31, 2022</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98E_ecustom--NoncurrentAssetsOtherThanFinancialInstruments_c20221031__ifrs-full--SegmentsAxis__custom--OregonMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current assets other than financial instruments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,719,260</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_989_ecustom--NoncurrentAssetsOtherThanFinancialInstruments_c20221031__ifrs-full--SegmentsAxis__custom--MichiganMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current assets other than financial instruments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,741,309</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--NoncurrentAssetsOtherThanFinancialInstruments_c20221031__ifrs-full--SegmentsAxis__custom--OtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current assets other than financial instruments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3227">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98F_ecustom--NoncurrentAssetsOtherThanFinancialInstruments_iI_pp0p0_c20221031__ifrs-full--SegmentsAxis__custom--ServicesMember_zCPEqvhqO1ac" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current assets other than financial instruments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3229">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98B_ecustom--NoncurrentAssetsOtherThanFinancialInstruments_c20221031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current assets other than financial instruments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,460,569</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Year ended October 31, 2023</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net revenue</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_982_eifrs-full--Revenue_c20221101__20231031__ifrs-full--SegmentsAxis__custom--OregonMember_pp0p0" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,001,261</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_eifrs-full--Revenue_c20221101__20231031__ifrs-full--SegmentsAxis__custom--MichiganMember_pp0p0" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,422,908</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_980_eifrs-full--Revenue_c20221101__20231031__ifrs-full--SegmentsAxis__custom--OtherMember_pp0p0" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3237">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_988_eifrs-full--Revenue_pp0p0_c20221101__20231031__ifrs-full--SegmentsAxis__custom--ServicesMember_zkvGADT7CjPj" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">929,016</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98E_eifrs-full--Revenue_c20221101__20231031_pp0p0" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23,353,185</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross profit</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_987_eifrs-full--GrossProfit_c20221101__20231031__ifrs-full--SegmentsAxis__custom--OregonMember_pp0p0" style="text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,259,439</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_989_eifrs-full--GrossProfit_c20221101__20231031__ifrs-full--SegmentsAxis__custom--MichiganMember_pp0p0" style="text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,791,700</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_988_eifrs-full--GrossProfit_c20221101__20231031__ifrs-full--SegmentsAxis__custom--OtherMember_pp0p0" style="text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3247">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98F_eifrs-full--GrossProfit_pp0p0_c20221101__20231031__ifrs-full--SegmentsAxis__custom--ServicesMember_zulziJfuAYr4" style="text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">620,375</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98E_eifrs-full--GrossProfit_c20221101__20231031_pp0p0" style="text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12,671,514</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross profit before fair value adjustment</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_ecustom--GrossProfitBeforeFairValueAdjustment_pp0p0_c20221101__20231031__ifrs-full--SegmentsAxis__custom--OregonMember_zOgO2kk69A39" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit before fair value adjustment"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,615,259</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_981_ecustom--GrossProfitBeforeFairValueAdjustment_pp0p0_c20221101__20231031__ifrs-full--SegmentsAxis__custom--MichiganMember_zqf8bOtlzBSd" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit before fair value adjustment"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,653,234</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_ecustom--GrossProfitBeforeFairValueAdjustment_pp0p0_c20221101__20231031__ifrs-full--SegmentsAxis__custom--OtherMember_zikuEUogimHg" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit before fair value adjustment"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3257">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_981_ecustom--GrossProfitBeforeFairValueAdjustment_pp0p0_c20221101__20231031__ifrs-full--SegmentsAxis__custom--ServicesMember_z2SORAKvO4fg" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit before fair value adjustment"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">620,375</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_986_ecustom--GrossProfitBeforeFairValueAdjustment_pp0p0_c20221101__20231031_zEDf6J6G0iH4" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit before fair value adjustment"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,888,868</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Year ended October 31, 2022</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net revenue</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_980_eifrs-full--Revenue_c20211101__20221031__ifrs-full--SegmentsAxis__custom--OregonMember_pp0p0" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,852,104</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98B_eifrs-full--Revenue_c20211101__20221031__ifrs-full--SegmentsAxis__custom--MichiganMember_pp0p0" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,905,179</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_982_eifrs-full--Revenue_c20211101__20221031__ifrs-full--SegmentsAxis__custom--OtherMember_pp0p0" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3267">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98E_eifrs-full--Revenue_pp0p0_c20211101__20221031__ifrs-full--SegmentsAxis__custom--ServicesMember_zVUPTY2aBYO2" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3269">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_eifrs-full--Revenue_c20211101__20221031_pp0p0" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">17,757,283</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross profit</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_985_eifrs-full--GrossProfit_c20211101__20221031__ifrs-full--SegmentsAxis__custom--OregonMember_pp0p0" style="text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,039,159</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98F_eifrs-full--GrossProfit_c20211101__20221031__ifrs-full--SegmentsAxis__custom--MichiganMember_pp0p0" style="text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,083,919</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98A_eifrs-full--GrossProfit_c20211101__20221031__ifrs-full--SegmentsAxis__custom--OtherMember_pp0p0" style="text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3277">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_982_eifrs-full--GrossProfit_pp0p0_c20211101__20221031__ifrs-full--SegmentsAxis__custom--ServicesMember_zzsqkoK7j5Rg" style="text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3279">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_eifrs-full--GrossProfit_c20211101__20221031_pp0p0" style="text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,123,078</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross profit before fair value adjustments</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98F_ecustom--GrossProfitBeforeFairValueAdjustments_pp0p0_c20211101__20221031__ifrs-full--SegmentsAxis__custom--OregonMember_z9ZdAnamPpc7" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit before fair value adjustments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,089,302</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98A_ecustom--GrossProfitBeforeFairValueAdjustments_pp0p0_c20211101__20221031__ifrs-full--SegmentsAxis__custom--MichiganMember_zbHh2VlqeFth" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit before fair value adjustments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,440,542</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--GrossProfitBeforeFairValueAdjustments_pp0p0_c20211101__20221031__ifrs-full--SegmentsAxis__custom--OtherMember_zSiXmxnNCath" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit before fair value adjustments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3287">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98F_ecustom--GrossProfitBeforeFairValueAdjustments_pp0p0_c20211101__20221031_ztOYxMyRzop" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit before fair value adjustments"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,529,844</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Year ended October 31, 2021</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net revenue</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_986_eifrs-full--Revenue_c20201101__20211031__ifrs-full--SegmentsAxis__custom--OregonMember_pp0p0" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,152,286</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_989_eifrs-full--Revenue_c20201101__20211031__ifrs-full--SegmentsAxis__custom--MichiganMember_pp0p0" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,882,332</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_984_eifrs-full--Revenue_c20201101__20211031__ifrs-full--SegmentsAxis__custom--OtherMember_pp0p0" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">344,055</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98F_eifrs-full--Revenue_pp0p0_c20201101__20211031__ifrs-full--SegmentsAxis__custom--ServicesMember_zN7f9vCmSxP2" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3297">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_983_eifrs-full--Revenue_c20201101__20211031_pp0p0" style="text-align: right" title="Net revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9,378,673</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross profit</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_983_eifrs-full--GrossProfit_c20201101__20211031__ifrs-full--SegmentsAxis__custom--OregonMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,325,304</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98D_eifrs-full--GrossProfit_c20201101__20211031__ifrs-full--SegmentsAxis__custom--MichiganMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,585,462</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_eifrs-full--GrossProfit_c20201101__20211031__ifrs-full--SegmentsAxis__custom--OtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">189,702</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_984_eifrs-full--GrossProfit_pp0p0_c20201101__20211031__ifrs-full--SegmentsAxis__custom--ServicesMember_zquYAkOVAPsd" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3307">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_982_eifrs-full--GrossProfit_c20201101__20211031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit (loss)"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,100,468</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8A9_ztWajaj3rzv" style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2023Q4 | grin |
Noncurrent Assets Other Than Financial Instruments
NoncurrentAssetsOtherThanFinancialInstruments
|
12019159 | usd |
| CY2022Q4 | grin |
Noncurrent Assets Other Than Financial Instruments
NoncurrentAssetsOtherThanFinancialInstruments
|
8460569 | usd |
| CY2023 | ifrs-full |
Revenue
Revenue
|
23353185 | usd |
| CY2023 | ifrs-full |
Gross Profit
GrossProfit
|
12671514 | usd |
| CY2023 | grin |
Gross Profit Before Fair Value Adjustment
GrossProfitBeforeFairValueAdjustment
|
11888868 | usd |
| CY2022 | ifrs-full |
Revenue
Revenue
|
17757283 | usd |
| CY2022 | ifrs-full |
Gross Profit
GrossProfit
|
8123078 | usd |
| CY2022 | grin |
Gross Profit Before Fair Value Adjustments
GrossProfitBeforeFairValueAdjustments
|
8529844 | usd |
| CY2021 | ifrs-full |
Revenue
Revenue
|
9378673 | usd |
| CY2021 | ifrs-full |
Gross Profit
GrossProfit
|
6100468 | usd |
| CY2023 | ifrs-full |
Disclosure Of Noncontrolling Interests Explanatory
DisclosureOfNoncontrollingInterestsExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfNoncontrollingInterestsExplanatory_zpv6wd0sAKW1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>23.</b></td> <td style="text-align: justify"><b><span id="c_023"></span><span id="xdx_826_zMQM2tw1yE01">NON-CONTROLLING INTERESTS</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The changes to the non-controlling interest for the years ended October 31, 2023, 2022 and 2021, and are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfNoncontrollingInterestTableTextBlock_zpV46v1Ce84k" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NON-CONTROLLING INTERESTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B6_zHWKS1GfqBSk" style="display: none">Schedule of non-controlling interest</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 31, <br/> 2023</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 31,<br/> 2022</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 31, <br/> 2021</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance, beginning of year</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_982_eifrs-full--NoncontrollingInterests_iS_pp0p0_c20221101__20231031_z3EqvhKpMhFh" style="width: 9%; text-align: right" title="Balance, beginning of period"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,006,479</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_984_eifrs-full--NoncontrollingInterests_iS_pp0p0_c20211101__20221031_zwTM262e7mwf" style="width: 9%; text-align: right" title="Balance, beginning of period"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,033,986</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_989_eifrs-full--NoncontrollingInterests_iS_pp0p0_c20201101__20211031_zO6zrpKqMTwh" style="width: 9%; text-align: right" title="Balance, beginning of period"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(33,383</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-controlling interest’s 13% share of GR Michigan</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_980_ecustom--NoncontrollingInterests13ShareOfGrMichiganLlc_c20221101__20231031_pp0p0" style="text-align: right" title="Non-controlling interest's 13% share of GR Michigan, LLC"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3321">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98E_ecustom--NoncontrollingInterests13ShareOfGrMichiganLlc_pp0p0_c20211101__20221031_zuVdBY91Dtlh" style="text-align: right" title="Non-controlling interest's 13% share of GR Michigan, LLC"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3323">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_987_ecustom--NoncontrollingInterests13ShareOfGrMichiganLlc_pp0p0_c20201101__20211031_zZYV6WfzOZf4" style="text-align: right" title="Non-controlling interest's 13% share of GR Michigan, LLC"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,743</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-controlling interest’s 100% share of Canopy</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_987_ecustom--NoncontrollingInterests100ShareOfCanopyManagementLlc_c20221101__20231031_pp0p0" style="text-align: right" title="Non-controlling interest's 100% share of Canopy Management, LLC"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(129,279</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_981_ecustom--NoncontrollingInterests100ShareOfCanopyManagementLlc_pp0p0_c20211101__20221031_zXXuzbuhCV42" style="text-align: right" title="Non-controlling interest's 100% share of Canopy Management, LLC"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(27,507</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_984_ecustom--NoncontrollingInterests100ShareOfCanopyManagementLlc_pp0p0_c20201101__20211031_zRdKimMdxYcb" style="text-align: right" title="Non-controlling interest's 100% share of Canopy Management, LLC"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,065,718</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisition of 87% of Canopy</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98B_ecustom--AcquisitionOf87ShareOfCanopyManagementLlc_pp0p0_c20221101__20231031_zkRyirNNCFg3" style="border-bottom: Black 1pt solid; text-align: right" title="Acquisition of 87% share of Canopy Management, LLC"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(893,483</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_98C_ecustom--AcquisitionOf87ShareOfCanopyManagementLlc_pp0p0_c20201101__20211031_zDHJqmLBybl5" style="border-bottom: Black 1pt solid; text-align: right" title="Acquisition of 87% share of Canopy Management, LLC"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,065,718</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Balance, end of year</b></span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td id="xdx_981_eifrs-full--NoncontrollingInterests_iE_pp0p0_c20221101__20231031_ztshg8w0u6hh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, end of period"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>983,717</b></span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td id="xdx_988_eifrs-full--NoncontrollingInterests_iE_pp0p0_c20211101__20221031_zFtFU2RdsQo2" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, end of period"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2,006,479</b></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td id="xdx_984_eifrs-full--NoncontrollingInterests_iE_pp0p0_c20201101__20211031_zUFKdKS5ZTw4" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, end of period"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2,033,986</b></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td></tr> </table> <p id="xdx_8A9_zkIkSAdKmvM5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>23.1</b></td> <td style="text-align: justify"><b>Non-controlling interest in GR Michigan</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The following is summarized financial information for GR Michigan:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfSummarizedFinancialInformationTableTextBlock_zGzWyYTul238" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NON-CONTROLLING INTERESTS (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BB_zgOk18e4ILAf" style="display: none">Schedule of summarized financial information</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20231031_dei--LegalEntityAxis_custom--GRMichiganLLCMember" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20221031_dei--LegalEntityAxis_custom--GRMichiganLLCMember" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_494_20211031_dei--LegalEntityAxis_custom--GRMichiganLLCMember" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 31, <br/> 2023</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 31, <br/> 2022</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 31, <br/> 2021</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><b> </b></td> <td style="padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>$</b></td> <td style="padding-bottom: 1pt"><b> </b></td> <td style="padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b> </b></td> <td style="padding-bottom: 1pt"><b> </b></td> <td style="padding-bottom: 1pt"><b> </b></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>$</b></td> <td style="padding-bottom: 1pt"><b> </b></td></tr> <tr id="xdx_40C_eifrs-full--CurrentAssets_iI_pp0p0_zWdMBfqwIZCj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Current assets</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3351">-</span></td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3352">-</span></td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">1,453</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--NoncurrentAssets_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Non-current assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3355">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3356">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3357">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CurrentLiabilities_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Current liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3359">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3360">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3361">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--NoncurrentLiabilities_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Non-current liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3363">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3364">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3365">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--NetLossForYear_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt">Net loss for the year</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3367">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3368">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">48,867</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zsccgXEyvta3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Nine percent (9%) of GR Michigan is owned by officers and directors of the Company; this ownership is pursuant to an agreement that included their loans made to GR Michigan (Note 17.4), and 4% of GR Michigan owned by a third party. The total non-controlling ownership, including ownership by officers and directors, is 13%.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>23.2</b></td> <td style="text-align: justify"><b>Non-controlling interest in Canopy</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The following is summarized financial information for Canopy, reflecting consolidation of Golden Harvests, of which Canopy is a 60% owner:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfSummarizedFinancialInformationsTableTextBlock_zDVurgW4H19h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NON-CONTROLLING INTERESTS (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BC_z4YQXqD3O4oa" style="display: none">Schedule of summarized financial information</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20231031_dei--LegalEntityAxis_custom--CanopyManagementMember" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20221031_dei--LegalEntityAxis_custom--CanopyManagementMember" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20211031_dei--LegalEntityAxis_custom--CanopyManagementMember" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 31, <br/> 2023</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 31,<br/> 2022</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 31, <br/> 2021</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td></tr> <tr id="xdx_405_eifrs-full--CurrentAssets_iI_pp0p0_z6umfji947ai" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current assets</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,192,902</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,200,701</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,093,330</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_400_eifrs-full--NoncurrentAssets_iI_pp0p0_zG7eymDFMdEb" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current assets</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,016,860</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,741,309</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,023,521</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_407_eifrs-full--CurrentLiabilities_iI_pp0p0_zbCwXKWcOd0k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current liabilities</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,048,167</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,337,695</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,708,330</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40E_eifrs-full--NoncurrentLiabilities_iI_pp0p0_z2Q6ZmoZ3uIl" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current liabilities</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">253,340</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">715,461</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,225,804</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_408_eifrs-full--CurrentAdvances_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advances due to parent</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3389">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3390">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">530,020</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_406_ecustom--NetLossForYear_iI_pp0p0_z26rJjGRyCE7" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net income (loss) for the year</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(129,279</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(27,507</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,196,479</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8A4_ztV9SR4iJ1dk" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><span id="xdx_90A_ecustom--NoncontrollingInterestDescription_c20221101__20231031_z6jftPBVHDj7" title="Non-controlling interest description">In January of 2023, GR Unlimited exercised its option to acquire 87% of the membership units of Canopy from the CEO. Prior to this, ninety-six percent (96%) of Canopy was owned by officers and directors of the Company, and four percent (4%) was owned by a third party. Ownership by officers and directors, excluding the CEO, was pursuant to agreements which caused their ownership of Canopy to be equal to their ownership in GR Michigan (Note 23.2), which total 3.5%. The CEO owned 92.5% of Canopy, which was analogous to the CEO’s 5.5% ownership of GR Michigan, and an additional 87% of Canopy, which was and is equal to the Company’s 87% ownership of GR Michigan. Following GR Unlimited’s acquisition of 87% of the membership units of Canopy in January of 2023, Canopy became owned 87% by GR Unlimited; 7.5% by officers and directors; and 5.5% by the CEO.</span></p> | |
| CY2022Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
2006479 | usd |
| CY2021Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
2033986 | usd |
| CY2020Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
-33383 | usd |
| CY2021 | grin |
Noncontrolling Interests13 Share Of Gr Michigan Llc
NoncontrollingInterests13ShareOfGrMichiganLlc
|
5743 | usd |
| CY2023 | grin |
Noncontrolling Interests100 Share Of Canopy Management Llc
NoncontrollingInterests100ShareOfCanopyManagementLlc
|
-129279 | usd |
| CY2022 | grin |
Noncontrolling Interests100 Share Of Canopy Management Llc
NoncontrollingInterests100ShareOfCanopyManagementLlc
|
-27507 | usd |
| CY2021 | grin |
Noncontrolling Interests100 Share Of Canopy Management Llc
NoncontrollingInterests100ShareOfCanopyManagementLlc
|
2065718 | usd |
| CY2023 | grin |
Acquisition Of87 Share Of Canopy Management Llc
AcquisitionOf87ShareOfCanopyManagementLlc
|
-893483 | usd |
| CY2021 | grin |
Acquisition Of87 Share Of Canopy Management Llc
AcquisitionOf87ShareOfCanopyManagementLlc
|
2065718 | usd |
| CY2023Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
983717 | usd |
| CY2022Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
2006479 | usd |
| CY2021Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
2033986 | usd |
| CY2023 | grin |
Noncontrolling Interest Description
NoncontrollingInterestDescription
|
In January of 2023, GR Unlimited exercised its option to acquire 87% of the membership units of Canopy from the CEO. Prior to this, ninety-six percent (96%) of Canopy was owned by officers and directors of the Company, and four percent (4%) was owned by a third party. Ownership by officers and directors, excluding the CEO, was pursuant to agreements which caused their ownership of Canopy to be equal to their ownership in GR Michigan (Note 23.2), which total 3.5%. The CEO owned 92.5% of Canopy, which was analogous to the CEO’s 5.5% ownership of GR Michigan, and an additional 87% of Canopy, which was and is equal to the Company’s 87% ownership of GR Michigan. Following GR Unlimited’s acquisition of 87% of the membership units of Canopy in January of 2023, Canopy became owned 87% by GR Unlimited; 7.5% by officers and directors; and 5.5% by the CEO. | |
| CY2023 | grin |
Disclosure Of Legal Matters Explanatory
DisclosureOfLegalMattersExplanatory
|
<p id="xdx_807_ecustom--DisclosureOfLegalMattersExplanatory_znhLczelBNMc" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>24.</b></td> <td style="text-align: justify"><b><span id="c_024"></span><span id="xdx_821_zZGYuFkadmK1">LEGAL MATTERS</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On September 22, 2022, the SEC issued an Order Instituting Proceedings pursuant to Section 12(j) of the 1934 Act, against the Company alleging violations of the 1934 Act, as amended, and the rules promulgated thereunder, by failing to timely file periodic reports. Section 12(j) authorizes the SEC as it deems necessary or appropriate for the protection of investors to suspend for a period not exceeding 12 months, or to revoke, the registration of a security if the SEC finds, on the record after notice and opportunity for hearing, that the issuer of such security has failed to comply with any provision of the 1934 Act, as amended, or the rules promulgated thereunder. The Company has filed an answer to the Order Instituting Proceedings and is seeking a hearing in the matter. The Company is currently fully compliant with all of their filings, is vigorously defending itself in the matter, and is preparing to re-register its security if necessary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> | |
| CY2023 | ifrs-full |
Disclosure Of Events After Reporting Period Explanatory
DisclosureOfEventsAfterReportingPeriodExplanatory
|
<p id="xdx_80E_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_zmbGNL5DZOLj" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify; border-collapse: collapse"> <td style="width: 0in"></td> <td style="width: 0.25in; text-align: left"><b>25.</b></td> <td style="text-align: justify"><b><span id="c_025"></span><span id="xdx_822_z7V1V3Wv9po9">SUBSEQUENT EVENTS</span></b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>25.1</b></td> <td style="text-align: justify"><b>Purchase of Ross Lane, Oregon farm property</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On January 12, 2024, the Company executed the option to purchase the Ross Lane outdoor farm property located in Central Point, Oregon for total consideration of $<span id="xdx_909_ecustom--TotalConsideration_c20240101__20240112__srt--StatementScenarioAxis__srt--ScenarioForecastMember__dei--LegalEntityAxis__custom--GrownRogueUnlimitedLLCMember_zkzeGQYRdZmf" title="Total consideration">1,525,000</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.5in; text-align: left"><b>25.2</b></td> <td style="text-align: justify"><b>New Jersey retail investment</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On January 17, 2024, the Company announced that it formed GR Retail and signed a definitive agreement on January 16, 2024, to invest in and support Nile of NJ LLC, a company that is developing an adult-use dispensary in West New York, New Jersey. The investment is in the form of a secured note, in which the Company advanced $<span id="xdx_908_ecustom--SecuredNote_iI_c20240117_zrhssDb6aDOd" title="Secured note">500,000</span> pursuant to this secured note on February 13, 2024. These retail operations will be supported with products from a cultivation facility under development.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"></td> <td style="width: 0.5in; text-align: justify"><b>25.3</b></td> <td style="text-align: justify"><b>Warrants Acceleration</b></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On March 1, 2024, the Company announced it has accelerated the expiry date of an aggregate of <span id="xdx_907_ecustom--WarrantsPurchase_c20240102__20240203_zQbRjxi4mrik" title="Warrants purchase">23,270,249</span> common share purchase warrants comprised of the December Warrants, July Warrants and August Warrants. The Company issued the notice of acceleration required by the warrant certificates governing these warrants on March 1, 2024, thereby accelerating the expiry date to 90 days from the date of notice. Should all these warrants be exercised, the Company would collect proceeds of approximately CAD$<span id="xdx_90D_ecustom--WarrantsExerciseValue_pn3n3_dm_uCAD_c20240301__20240302_zJL6EasmU995" title="Warrants exercise, value">6.3</span> million.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in"></td> <td style="text-align: justify; width: 0.5in"><b>25.4</b></td> <td style="text-align: justify"><b>Illinois Expansion</b></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On March 5, 2024, the Company announced it signed a definitive agreement to form Rogue EBC, LLC, a joint venture with EBC Ventures. The joint venture has entered into a definitive agreement to acquire 100% of CannEquality, LLC, which holds a craft growers license with the Illinois Department of Agriculture. Grown Rogue will own 70% of the joint venture and has agreed to contribute up to US$<span id="xdx_90B_ecustom--ContributedAmount_uUSD_c20240301__20240305_zHDIVD35V6p3" title="Contributed amount">6,000,000</span> to support the development of the facility. The joint venture agreement includes multiple purchase options, which ultimately give Grown Rogue the ability to acquire 100% of the membership interests of the joint venture.</p> | |
| CY2024Q1 | grin |
Secured Note
SecuredNote
|
500000 | usd |
| CY2024Q1 | grin |
Warrants Purchase
WarrantsPurchase
|
23270249 | shares |
| CY2024Q1 | grin |
Warrants Exercise Value
WarrantsExerciseValue
|
6300000 | cad |
| CY2024Q1 | grin |
Contributed Amount
ContributedAmount
|
6000000 | usd |
