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Accumulated Other Comprehensive Income (Loss)

The following is a continuity schedule of accumulated other comprehensive income (loss):



	2019			2018			2017
Net unrealized gain (loss) on revaluation and disposal of other investments
Balance at January 1	$	5		$	446		$	43
Cumulative effect from adoption of ASU 2016-01	—			(444		)	—
Net unrealized (loss) gain	—			3			415
Reclassification of net (gain) loss to net income	—			—			(12		)
Balance at December 31	5			5			446

Net foreign exchange gain (loss) on translation of foreign operations
Balance at January 1	(9,875		)	2,456			—
Net unrealized (loss) gain	37,708			(12,331		)	2,456
Balance at December 31	27,833			(9,875		)	2,456
Total other comprehensive income (loss)	$	27,838		$	(9,870	)	$	2,902

Leases

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Leases

The Company has entered into leases primarily for the land-use rights, office premises and equipment used in the production of cannabis, hemp and related products. The Company’s leases have terms which range from three years to nine years, excluding land use rights, which generally extend over 15 years. These leases often include options to extend the term of the lease for up to 10 years. When it is reasonably certain that the option will be exercised, the impact of the option is included in the lease term for purposes of determining total future lease payments.

Operating leases greater than one year are included in right-of-use assets and operating lease liabilities. Finance leases are included in property, plant and equipment on the Company’s consolidated balance sheet.

The Company’s finance leases were not material for any of the periods presented.



	Year ending December 31, 2019
Lease cost
Operating lease cost	$	760
Short-term lease cost		373
Total lease cost	$	1,133

Weighted-average remaining lease term – operating leases		5
Weighted-average discount rate – operating leases		12	%

Loans Payable	12 Months Ended
Loans Payable	Dec. 31, 2019
Debt Disclosure [Abstract]
Loans Payable	Loans Payable On August 23, 2017, Peace Naturals, as borrower, signed a construction loan agreement with Romspen Investment Corporation as lender, to borrow C$40,000 ($31,860), to be funded by way of multiple advances. The aggregate advances were limited to C$35,000 ($27,877) until the lender received an appraisal valuing the property in British Columbia at an amount of not less than C$8,000 ($6,372). The loan bore interest at a rate of 12% per annum, calculated and compounded monthly, in arrears, on the amounts advanced from the date of each advance. The term of the loan was two years, with the borrower’s option to extend for another twelve months. As at December 31, 2018, C$20,951 ($15,625) was outstanding relating to the construction loan payable, including accrued interest of C$121 ($89) and net of transaction costs of C$481 ($353), in addition to C$7,887 ($5,783) of holdback payable relating to the loan. This is included within the balance of Accounts payable and other liabilities. On January 23, 2019, the Company entered into a credit agreement with Canadian Imperial Bank of Commerce, as administrative agent and lender, and the Bank of Montreal, as lender, in respect of a C$65,000 ($48,715) secured non-revolving term loan credit facility (the “Credit Facility”). The loan was guaranteed by the Company’s wholly owned Canadian subsidiaries and secured by substantially all present and after-acquired property of the Company and its wholly owned Canadian subsidiaries. The Company used the funds available under the Credit Facility to fully repay the construction loan payable, consisting of C$21,311 ($15,971) in loan principal and C$275 ($206) in accrued interest and fees, calculated for the period from January 1, 2019 to January 22, 2019. On March 8, 2019, the Credit Facility was fully repaid. In connection with the Credit Facility, the Company incurred financing costs of C$523 ($395) which were expensed upon repayment of the Credit Facility. As at December 31, 2019, the balances of construction loan payable and holdback payable are both $nil.

Property, Plant and Equipment

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Property, plant and equipment, net consisted of the following



	As of December 31,
	2019			2018
Cost
Land	$	3,727		$	2,451
Building		150,324			15,875
Furniture and equipment		10,156			4,788
Computer equipment		687			340
Leasehold improvements		2,789			1,161
Construction in progress		3,569			103,728
Less: accumulated depreciation and amortization		(9,443	)		(2,438	)
Balance at December 31	$	161,809		$	125,905

Depreciation expense included in costs of sales relating to manufacturing equipment and production facilities for the year ended December 31, 2019 was $1,812 (2018 – $374; 2017 – $351). Depreciation expense included in operating expenses related to general office space and equipment for the year ended December 31, 2019 was $1,455 (2018 – $423; 2017 – $417). The remaining depreciation is included in inventory.

For the year ended December 31, 2019 there is $nil (2018 – $89) of capitalized interest included in construction in progress.

Intangible Assets and Goodwill

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets and Goodwill

(a)Intangible Assets

Intangible assets are comprised of the following items:



	Weighted Average Amortization Period (in years)	As of December 31,
		2019						2018
		Cost		Accumulated Amortization		Net		Cost		Accumulated Amortization		Net
Software	N/A	$	541	$	202	$	339	$	264	$	53	$	211
Health Canada licenses	17		8,627		976		7,651		8,217		465		7,752
Lord Jones^TM brand	N/A		64,000		—		64,000		—		—		—
Trademarks	N/A		36		—		36		—		—		—
Israeli Codes ⁽ⁱ⁾	25		298		4		294		274		—		274
		$	73,502	$	1,182	$	72,320	$	8,755	$	518	$	8,237


⁽ⁱ⁾	The preliminary licenses granted to Kibbutz Gan Shmuel (the Cronos Israel joint venture partner) by the Medical Cannabis Unit of the Israeli Ministry of Health in early 2017 (the “Israeli Codes”) were transferred by non-controlling interests to Cronos Israel in exchange for their equity interests in the Cronos Israel entities specified above.

The aggregate amortization for the period was $646 (2018 – $546; 2017 – $nil). Intangible asset additions in 2019 included the Lord Jones^TM brand for $64,000. There were no disposals of intangible assets in 2019.

The amortization expense for the next five years on intangible assets in use is estimated to be as follows: 2020 – $531; 2021 – $520; 2022: $496; 2023 – $480; 2024 – $479.

(b)Goodwill



	As of January 1, 2018		Additions		Effect of CTA			As of December 31, 2018		Additions		Effect of CTA		As of December 31, 2019
OGBC	$	312	$	—	$	(25	)	$	287	$	—	$	15	$	302
Peace Naturals	1,114		—		(87		)	1,027		—		51		1,078
Redwood	—		—		—			—		213,414		—		213,414
	$	1,426	$	—	$	(112	)	$	1,314	$	213,414	$	66	$	214,794

Capital Stock

12 Months Ended

Dec. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Capital Stock

The Company is authorized to issue an unlimited number of no par value common shares.

The holders of the common shares are entitled to receive dividends, which may be declared from time to time, and are entitled to one vote per share at shareholder meetings of the Company. All common shares are ranked equally with regards to the Company’s residual net assets.

The following is a summary of common shares issued:



	2019	2018	2017
Bought deal offering	—	15,677,143	13,181,190
Private placement – 2017	—	—	6,671,111
Altria investment	149,831,154	—	—
Redwood acquisition	5,086,586	—	—
Private placement – 2019	856,017	—	—
	155,773,757	15,677,143	19,852,301

During the year ended December 31, 2019, the Company issued 149,831,154 common shares to Altria for aggregate gross proceeds of $1,809,556, net of issuance costs of $3,722. The gross proceeds were first allocated to the derivative liabilities issued in connection with the Altria Investment, and the residual of $248,302 was allocated to share capital. Pursuant to the Altria Investment, the Company incurred transaction costs of $25,223, of which $3,642 was allocated to share capital and $21,581 to the derivative liabilities based on the relative fair values assigned to the respective components. Refer to Note 28 for additional information.

During the year ended December 31, 2019, the Company issued 5,086,586 common shares with a fair value of $56,109 related to the acquisition of certain subsidiaries of Redwood Holding Group, LLC (collectively, “Redwood”). Refer to Note 20 for additional information.

During the year ended December 31, 2019, the Company also issued 856,017 common shares to an accredited investor in a private placement (“Private Placement - 2019”) in reliance on Section 4(a)(2) of the Securities Act in connection with the use of certain publicity rights in brand development. The common shares vest in three equal installments on each of (a) January 31, 2020, (b) June 23, 2021; and (c) December 23, 2022. The issuance did not involve a public offering and was made without general solicitation or advertising. The total fair value of the consideration paid for the issuance of such common shares was approximately $6,000. The fair value of the shares was calculated using the ten-day volume weighted average price per share of the Company’s common shares on Nasdaq.

During the year ended December 31, 2018, the Company issued 15,677,143 (2017 – 13,181,190) common shares for aggregate gross proceeds of $115,510 (2017 – $26,382) through bought deal offerings, net of issuance costs of $7,577 (2017 – $2,091).

During the year ended December 31, 2017, the Company issued 6,671,111 common shares for aggregate gross proceeds of $2,160 through private placements, net of issuance costs of $23.

There were no share repurchases during the year ended December 31, 2019, 2018 or 2017.

General and Administrative Expenses

12 Months Ended

Dec. 31, 2019

General and Administrative Expenses

General and administrative expense are comprised of the following items:



	Year ended December 31,
	2019		2018		2017
Salaries and wages	$	17,829	$	4,294	$	989
Professional and consulting	15,369		5,242		2,197
Office and general	13,407		3,713		1,236
Other	2,767		198		482
Total	$	49,372	$	13,447	$	4,904

Share-based Payments

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Abstract]

Share-based Payments

(a)Warrants

The following is a summary of the changes in warrants from January 1, 2017 to December 31, 2019:



	Weighted average exercise price (C$)		Number of warrants
Balance at January 1, 2017	$	0.24	45,885,172
Exercise of warrants	0.23		(7,211,308		)
Expiry of warrants	0.70		$	(19,210	)
Balance at December 31, 2017	$	0.24	$	38,654,654
Exercise of warrants	0.14		$	(13,114,336	)
Expiry of warrants	0.08		$	(82,695	)
Balance at December 31, 2018	$	0.26	$	25,457,623
Exercise of warrants	$	0.26	(7,390,961		)
Balance at December 31, 2019	$	0.26	18,066,662

As of December 31, 2019, the Company had outstanding warrants as follows. Refer to Note 28 on derivative liabilities for disclosure of the Altria Warrant.



Grant Date	Expiry date	Number of warrants	Weighted average exercise price (C$)
October 8 – 28, 2015	October 8 – 28, 2020	2,976,610	$	0.31
May 13 – 27, 2016	May 13 – 27, 2021	15,090,052	0.25
		18,066,662	$	0.26

(b)Stock options


(i)	Stock option plans

The Company adopted an amended and restated stock option plan dated May 26, 2015 (the “2015 Stock Option Plan”) which was approved by shareholders of the Company at the annual general meeting of shareholders held on June 28, 2017. The 2015 Stock Option Plan allowed the Board to award options to purchase shares to directors, officers, key employees and service providers of the Company. As of December 31, 2019, the 2015 Stock Option Plan has 12,332,215 Company common shares issued under the plan. As of December 31, 2019, the total shared-based compensation expense associated with the 2015 Stock Option Plan was $7,411 (2018 – $8,062; 2017 –$1,931). As of June 28, 2018, no further awards will be granted under the 2015 Stock Option Plan; however, shares may be purchased via option exercise by the holders of any outstanding options previously issued under the 2015 Stock Option Plan.

On June 28, 2018, the shareholders of the Company approved a new stock option plan (the “2018 Stock Option Plan”). Upon the approval of shareholders of the 2018 Stock Option Plan, the Company discontinued grants under the 2015 Stock Option Plan, and options then outstanding under the 2015 Stock Option Plan remain outstanding and either may be exercised, expire or otherwise terminated in accordance with their terms. As of December 31, 2019, options to purchase 1,817,287 Company common shares were outstanding under the 2018 Stock Option Plan. On November 12, 2019, the Board approved an amendment to the 2018 Stock Option Plan, effective as of January 1, 2020, to set the maximum number of the Company’s common shares issuable under the 2018 Stock Option Plan equal to the lesser of (i) 34,881,747 and (ii) 10% of the number of issued and outstanding Company common shares on a non-diluted basis at any time (which, as of December 31, 2019, was 34,881,747). For the year ended December 31, 2019, the total stock-based compensation expense associated with the 2018 Stock Option Plan was $2,850 (2018 – $89).

The 2018 Stock Option Plan authorizes the award of options to directors, officers, key employees and service providers (including consultants) of the Company. Shares subject to awards granted under the 2018 Stock Option Plan that expire or terminate without being exercised in full, or that are paid out in cash rather than in shares, do not reduce the number of shares available for issuance under the 2018 Stock Option Plan. Additionally, shares become available for future grant under the 2018 Stock Option Plan if they were issued under the 2018 Stock Option Plan and the Company repurchases them or they are forfeited. This includes shares used to pay the exercise price of an award or to satisfy the tax withholding obligations related to an award.

Options represent the right to purchase Company common shares on the date of exercise at a stated exercise price. The exercise price of an option generally must be at least equal to the fair market value of the Company common shares on the date of grant. The Company’s compensation committee may provide for options to be exercised only as they vest or to be immediately exercisable with any shares issued on exercise being subject to the Company’s right of repurchase that lapses as the shares vest. The maximum term of options granted under the 2018 Stock Option Plan is seven years.

Participants under the 2018 Stock Option Plan are eligible to be granted options to purchase shares at an exercise price established upon approval of the grant by the Board. When options are granted, the exercise price is, with respect to a particular date, the closing price as reported by the TSX and, if the shares are not traded on the TSX, the Nasdaq or any other stock exchange on which the Company’s common shares are traded (as selected by the Board in good faith taking into account applicable legal and tax requirements) on the immediately preceding trading day (the “Fair Market Value”). The 2018 Stock Option Plan does not authorize grants of options with an exercise price below the Fair Market Value.

Vesting conditions for grants of options are determined by the Board. The typical vesting for employee grants is quarterly vesting over five years, and the typical vesting for directors and executive officers is quarterly vesting over three to five years. The term of the options is established by the Board, provided that the term of an option may not exceed seven years from the date of the grant.

The 2018 Stock Option Plan also provides for the issuance of SARs in tandem with options. Each SAR entitles the holder to surrender to the Company, unexercised, the right to subscribe for shares pursuant to the related option and to receive from the Company a number of shares, rounded down to the next whole share, with a Fair Market Value on the date of exercise of each such SAR that is equal to the difference between such Fair Market Value and the exercise price under the related option, multiplied by the number of shares that cease to be available under the option as a result of the exercise of the SAR, subject to satisfaction of applicable withholding taxes and other source deductions. Each unexercised SAR terminates when the related option is exercised or the option terminates, including upon a change in control. Upon each exercise of a SAR, in respect of a share covered by an option, such option is cancelled and is of no further force or effect in respect of such share.


(ii)	Summary of changes

The following is a summary of the changes in options from January 1, 2017 to December 31, 2019:



	Weighted average exercise price (C$)		Number of options
Balance at January 1, 2017	$	1.10	6,177,594
Issuance of options	2.82		6,402,000
Exercise of options	1.03		(571,246	)
Cancellation of options	1.15		(404,598	)
Balance at December 31, 2017	$	2.05	11,603,750
Issuance of options	$	8.23	1,910,000
Exercise of options	1.41		(597,379	)
Cancellation of options	2.43		(13,376	)
Balance at December 31, 2018	$	2.99	12,902,995
Issuance of options	$	20.08	1,534,162
Exercise of options	3.48		(282,572	)
Cancellation of options	2.27		(5,083	)
Balance at December 31, 2019	$	4.84	14,149,502

The weighted average share price at the dates the options were exercised during the year ended December 31, 2019 was C$23.88 per share (2018 – C$9.37 per share; 2017 – C$3.66 per share). The total fair values of stock options vested in 2019 and 2018 were $10,278 and $8,151, respectively.

As of December 31, 2019 the Company had outstanding and exercisable options as follows:



				Weighted average
Grant date	Vesting terms	Expiry date	Number of options	Exercise price (C$)		Remaining contractual life (in years)
August 5, 2016	Evenly over 48 months	August 5, 2021	1,058,334	$	0.50	1.60
October 6, 2016	Evenly over 48 months	October 6, 2021	3,242,542	1.23		1.77
November 21, 2016	Evenly over 48 months	November 21, 2021	182,000	1.84		1.89
April 12, 2017	Evenly over 48 months	April 12, 2022	3,255,009	3.14		2.28
August 24, 2017	Evenly over 48 months	August 24, 2022	2,853,288	2.42		2.65
November 9, 2017	Evenly over 48 months	November 9, 2022	200,000	3.32		2.86
January 30, 2018	Evenly over 48 months	January 30, 2023	267,917	8.40		3.08
January 31, 2018	Evenly over 48 months	January 31, 2023	109,375	9.00		3.09
May 17, 2018	Evenly over 48 months	May 17, 2023	1,163,750	7.57		3.38
June 28, 2018	Evenly over 20 quarters	June 28, 2023	180,000	8.22		3.49
September 13, 2018	Evenly over 16 quarters	September 13, 2023	25,000	14.70		3.70
October 12, 2018	Evenly over 16 quarters	October 12, 2023	28,125	11.80		3.78
December 14, 2018	Evenly over 20 quarters	December 14, 2023	50,000	15.29		3.96
March 28, 2019	Evenly over 16 quarters	March 28, 2024	51,830	24.75		4.24
May 11, 2019	Evenly over 16 quarters	May 11, 2024	1,263,957	20.65		4.36
August 12, 2019	Evenly over 16 quarters	August 12, 2024	31,115	17.68		4.62
September 5, 2019	Evenly over 16 quarters	September 5, 2024	187,260	15.34		4.68

Outstanding at December 31, 2019			14,149,502	$	4.84	2.56
Exercisable at December 31, 2019			9,034,714	$	2.93	2.27

Outstanding options expire at the earlier of 180 days after the death, disability or incapacity of the holder or specified expiry date and can only be settled in common shares.

As of December 31, 2019, the weighted average exercise price of options outstanding was C$4.84 per option (2018 – C$2.99 per option and 2017 – C$2.05 per option). The weighted average exercise price of options exercisable was C$2.93 per option (2018 – C$2.28 per option and 2017 – C$1.71 per option).


(iii)	Fair value of options issued

The fair value of the options issued during the year was determined using the Black-Scholes option pricing model, using the following inputs:



	2019			2018			2017
Share price at grant date (per share)	C$15.34 – 24.75			C$7.57 – $15.29			C$2.42 – $3.27
Exercise price (per option)	C$15.34 – 24.75			C$7.57 – $15.29			C$2.42 – $3.32
Risk-free interest rate	1.39% – 1.62%			1.93% – 2.45%			0.96% – 1.59%
Expected life of options (in years)	5			5 – 7			5
Expected annualized volatility	82		%	55		%	55		%
Expected dividend yield	—			—			—
Weighted average Black-Scholes value at grant date (per option)	$	13.03		$	4.09		$	1.39
Forfeiture rate	—			—			—

The expected life of the awards represents the period of time options are expected to be outstanding and is estimated considering vesting terms and employees and ‘non-employees’ historical exercise and, where relevant, post-vesting employment termination behavior. Volatility was estimated by using the historical volatility of the Company’s share price, adjusted for the Company’s expectation of volatility going forward. The risk-free interest rate was based on the Bank of Canada government bonds with a remaining term equal to the expected life of the options at the grant date.

(c)Restricted share units

On September 5, 2019, the Company issued an aggregate of 732,972 RSUs to certain employees in connection with the Redwood Acquisition (as defined in Note 20) and pursuant to Employment Inducement Award Plan. Each RSU entitles the holder to receive upon vesting one common share of the Company. The fair value of these RSUs has been determined based on the quoted market price on the date of issuance of C$15.34 per share. The RSUs vest over a three-year period following the grant date and have no performance requirements. For the year ended December 31, 2019, the Company recorded $889 in share-based compensation expense related to these RSUs. No RSUs were granted or outstanding during 2018 or 2017.

The following is a summary of the changes in RSUs from January 1, 2019 to December 31, 2019:



	Number of RSUs	Share-based reserve
Balance at January 1, 2019	—	$	—
Issuance of RSUs	732,972	—
Vesting of issued RSUs	—	889
Balance at December 31, 2019	732,972	$	889

(d) Deferred share units

On August 10, 2019, the Company established a cash-settled DSU plan for its non-executive directors. The DSU plan is designed to promote a greater alignment of long-term interests between non-executive directors and shareholders. The number of DSUs granted (including fractional DSUs) is determined by dividing the amount of remuneration payable by the closing price as reported by the TSX on the trading day immediately preceding the day of grant. DSUs are payable at the time a non-executive director ceases to hold the office of director for any reason and are settled by a lump-sum cash payment, based on the value of the DSUs at such time. The value of the cash payout is determined by multiplying the number of DSUs vested at the payout date by the closing price as reported by the TSX on the trading day immediately preceding the payout date. The fair value of the payout is determined at each reporting date based on the fair value of the Company’s common shares at the reporting date and is recorded within other liabilities.

The following is a summary of the changes in DSUs from January 1, 2019 to December 31, 2019:



	Number of DSUs	Financial liability
Balance at January 1, 2019	—	$	—
Granting and vesting of DSUs	33,397	452
Gain on revaluation	—	(197		)
Balance at December 31, 2019	33,397	$	255

No DSUs were granted or outstanding during 2018 or 2017.

Earnings (loss) per Share

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Abstract]

Earnings (loss) per Share

Earnings (loss) Per Share

Basic and diluted earnings (loss) per share are calculated using the following numerators and denominators:



	2019			2018			2017
Basic earnings (loss) per share computation
Net income (loss) attributable to common shareholders of Cronos Group	$	1,166,506		$	(21,636	)	$	(1,483	)
Weighted average number of common shares outstanding	310,067,179			172,269,170			134,803,542
Basic earnings (loss) per share	$	3.76		$	(0.13	)	$	(0.01	)
Diluted earnings (loss) per share computation
Net income (loss) used in the computation of basic earnings (loss) per share	$	1,166,506		$	(21,636	)	$	(1,483	)
Adjustment for gain on revaluation of derivative liabilities	(24,416		)	—			—
Net income (loss) used in the computation of diluted income (loss) per share	$	1,142,090		$	(21,636	)	$	(1,483	)

Weighted average number of common shares outstanding used in the computation of basic earnings (loss) per share	310,067,179			172,269,170			134,803,542
Dilutive effect of warrants	19,481,352			—			38,378,288
Dilutive effect of stock options and share appreciation rights	10,649,487			—			3,607,331
Dilutive effect of restricted share units	732,972			—			—
Dilutive effect of Altria Warrant	—			—			—
Dilutive effect of Top-up Rights - exercised and exercisable fixed price	1,881,002			—			—
Weighted average number of common shares for computation of diluted income (loss) per share	342,811,992			172,269,170			176,789,161
Diluted earnings (loss) per share	$	3.33		$	(0.13	)	$	(0.01	)

The following securities were not included in the computation of diluted shares outstanding because the effect would be anti-dilutive or because conditions for contingently issuable shares were not satisfied at the end of the reporting periods.



	2019	2018	2017
Ginkgo Equity Milestones	14,674,904	—	—
Pre-emptive Rights	12,006,740	—	—
Altria Warrant	77,514,993	—	—
Top-up Rights - fixed price	25,103,456	—	—
Top-up Rights - market price	1,255,223	—	—
Stock options	1,315,787	12,902,995	—
Warrants	—	25,457,623	—
Total anti-dilutive securities	131,871,103	38,360,618	—

Related Party Transactions and Balances	12 Months Ended
Related Party Transactions and Balances	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions and Balances	Related Party Transactions and Balances On March 8, 2019, in connection with the Altria Investment, Altria Group Inc. (“Altria”), through certain of its wholly owned subsidiaries, purchased a 45% equity interest in the Company. During the year ended December 31, 2019, the Company incurred $3,479 for consulting services from Altria Pinnacle LLC, a subsidiary of Altria (“Altria Pinnacle”). As of December 31, 2019, the accrual for these consulting services was $1,152. In addition, the Company purchased machinery and equipment amounting to $1,258 from a subsidiary of Altria, which was fully paid for during the year. Refer to Note 21 for additional information. Refer to Note 28 for further information on the derivative liabilities related to the Altria investment. There were no material related party transactions during the years ended December 31, 2018 and 2017, respectively.

Business Combinations

12 Months Ended

Dec. 31, 2019

Business Combinations [Abstract]

Business Combinations

On September 5, 2019, the Company closed the acquisition Redwood Acquisition Redwood manufactures, markets and distributes U.S. hemp-derived supplements and cosmetics product that are through e-commerce, retail and hospitality channels in the U.S. under the brand Lord Jones™. Redwood’s products use pure U.S. hemp extract that contains natural phytocannabinoids and terpenes found in the plant. The Company plans to leverage Redwood’s capabilities to capitalize on the significant demand to further create and scale U.S. hemp-derived consumer products and brands.

The Company acquired all the issued and outstanding shares of each of the four operating subsidiaries for an aggregate consideration of $283,300, which included $227,191 in cash and 5,086,586 common shares of the Company with a fair value of $56,109. The fair value of the shares issued as part of the consideration paid was based on the volume weighted average trading price of the common shares on Nasdaq on each of the ten consecutive trading days prior to the date of the Membership Interest Purchase Agreement dated August 1, 2019 (the “MIPA”), by and among the Company, Redwood Holding Group, LLC, and certain Key Persons solely for the purposes as described in the MIPA, at C$14.74 per share.

The Redwood acquisition was unanimously approved by the board of directors of Redwood Holdings Group, LLC and by the Board following the unanimous recommendation of a special committee of independent directors (“Special Committee”). A Special Committee composed entirely of independent directors of the Company was formed to evaluate and make recommendations to the Board since one of our directors, Jason Adler, and Michael Gorenstein, our Chairman, President and Chief Executive Officer, each hold an indirect interest in Redwood Holding Group, LLC by way of their interest in certain funds affiliated with Gotham Green Partners, which funds were equity holders in Redwood Holding Group, LLC. Jason Adler, is the co-founder and Managing Member of Gotham Green Partners, a private equity firm focused primarily on early-stage investing in companies in the cannabis industry, and Michael Gorenstein, is a co-founder and non-managing Member of Gotham Green Partners. The Special Committee engaged Perella Weinberg Partners LP as financial advisor.

The Redwood Acquisition was accounted for as a business combination as defined in ASC 805 Business Combinations. As a result of the change in control of Redwood, the assets and liabilities of Redwood are recorded at fair value in the consolidated statements of the Company. The following table summarizes the Company’s finalized allocation of the purchase price to assets acquired and liabilities assumed at the acquisition date.



	September 5, 2019
Fair value of net assets acquired
Cash	$	2,896
Accounts receivable⁽ⁱ⁾		647
Prepaid expenses and other assets		265
Inventory		2,806
Property and equipment		1,890
Right-of-use assets		3,533
Intangible assets ⁽ⁱⁱ⁾		64,037
Goodwill		213,414
Accounts payable and accrued liabilities		(2,688	)
Lease obligations		(3,500	)
	$	283,300


⁽ⁱ⁾	The fair value of acquired accounts receivable is $647. No loss allowance has been recognized on acquisition.


⁽ⁱⁱ⁾	Intangible assets include the fair value of brand name of $64,000, the remaining balance relates to software.

For the year ended December 31, 2019, acquisition-related costs of $8,531 were expensed. These costs are included in the consolidated statement of net income (loss) in the line item entitled “Financing and transaction costs.”

The goodwill recognized represents the excess over the fair value of the net tangible and intangible assets acquired as a part of the Redwood acquisition. This goodwill is attributable to the expertise and reputation of the assembled workforce acquired, the expected synergies, and other intangible assets that do not qualify for separate recognition. The goodwill is not deductible for income tax purposes. The Relief-from-Royalty Method, was used to value the intangible asset relating to the Lord Jones^TM brand. Significant inputs include discount rate, growth rates, and cash flow projections.

During the period from September 5, 2019 to December 31, 2019, the Company recognized $3,364 in revenues and a net loss of $2,613 from Redwood operations. If the acquisition had occurred on January 1, 2019, the Company estimates that for the year ended December 31, 2019, it would have recorded an increase of $12,266 in revenues and a decrease of $1,112 in net income and that for the year ended December 31, 2018, it would have recorded an increase of $7,630 in revenues and an increase of $1,533 in net income.

There were no business combinations during the years ended December 31, 2018 and December 31, 2017.

Commitments

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Commitments

(a)Lease Commitments

The following is a summary of the Company’s future minimum lease payments under operating leases for its premises due in future fiscal years:



	December 31,
	2019		2018
2020	$	1,644		$	426
2021	1,668			430
2022	1,666			434
2023	1,651			479
2024 and thereafter	4,017			2,000

In addition to the minimum lease payments, the Company is required to pay realty taxes and other occupancy costs in accordance with the terms of the lease agreements.

(b)R&D Commitments

(i)

Ginkgo. On September 4, 2018, the Company announced a R&D partnership with Ginkgo Bioworks Inc. (“Ginkgo”) to develop scalable and consistent production of a wide range of cannabinoids, including THC, CBD and a variety of other lesser known and rarer cannabinoids. As part of this partnership, Cronos Group has agreed to issue up to 14,674,903 common shares of the Company (aggregate value of approximately $100,000 as of July 17, 2018 assuming all milestones are met, collectively the “Ginkgo Equity Milestones”) in tranches and $22,000 in cash subject to Ginkgo’s achievement of certain milestones and to fund certain R&D expenses, including foundry access fees.

(ii)

Technion. On October 15, 2018, the Company announced a sponsored research agreement with the Technion Research and Development Foundation of the Technion – Israel Institute of Technology (“Technion”). Research will be focused on the use of cannabinoids and their role in regulating skin health and skin disorders. The Company has committed to $1,784 of research funding over a period of 3 years. An additional $4,900 of cash payments will be paid to Technion upon the achievement of certain milestones.

(iii)

Altria Services. On February 18, 2019, the Company entered into an agreement with a wholly owned subsidiary of Altria (which agreement was subsequently amended and restated to substitute Altria Pinnacle as a party thererto), to receive strategic advisory and project management services from Altria Pinnacle (the “Services Agreement”). Pursuant to the Services Agreement, the Company will pay Altria Pinnacle a monthly fee equal to the product of one hundred and five percent (105%) and the sum of: (i) all costs directly associated with the services incurred during the monthly period, and (ii) a reasonable and appropriate allocation of indirect costs incurred during the monthly period. The Company will also pay all third-party direct charges incurred during the monthly period in connection with the services, including any reasonable and documented costs, fees and expenses associated with obtaining any consent, license or permit. The Services Agreement will remain in effect until terminated by either party. See Note 19.

Contingencies	12 Months Ended
Contingencies	Dec. 31, 2019
Loss Contingency [Abstract]
Contingencies	Contingencies The Company is party to a number of lawsuits (and has been threatened with lawsuits arising) in the ordinary course of business and in connection with its marketing, distribution and sale of its products. Although the outcome of these matters cannot be predicted with certainty, management does not believe that resolution of these matters will have a material adverse effect on the Company’s consolidated financial condition but may be material to the Company’s operating results for any particular reporting period depending, in part, on the results from that period.

Repurposing Charges

12 Months Ended

Dec. 31, 2019

Restructuring and Related Activities [Abstract]

Repurposing Charges

The Company has commenced initiatives to better align its evolving business and its strategy. Certain facilities at the Peace Naturals campus are intended to be repurposed from cultivation activities to provide for the following activities: additional R&D activities focused on new technologies for value-added product manufacturing; production and manufacturing of derivative products; and increased vault and warehousing capabilities.

The activities associated with the repurposing are substantially complete at December 31, 2019. The following table presents information associated with this plan:



	Year ended December 31, 2019
Employee termination benefits	$	889
Impairment costs associated with plan	4,439
	$	5,328

Inventory write-down associated with the repurposing cost of $1,940 has been included as part of inventory write-down on the Consolidated Statements of Net Income (Loss) and Comprehensive Income (Loss). The Company does not expect to incur any further significant costs related to the repurposing activities.

The accrued liability associated with the Company’s repurposing initiative consisted of the following:



	Liability as of December 31, 2018		Charges		Payments/Utilization		Effect of CTA		Liability as of December 31, 2019
Employee termination benefits	$	—	$	889	$	—	$	18	$	907
	$	—	$	889	$	—	$	18	$	907

All repurposing related charges were incurred within the Rest of World segment.

There were no repurposing charges in 2018 or 2017.

Income Taxes

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Taxes

For financial reporting purposes, income (loss) before income taxes includes the following components:



	Year ended December 31,
	2019			2018			2017
Rest of World	$	1,168,644		$	(21,817	)	$	(2,345	)
United States	(3,070		)	—			—
Total	$	1,165,574		$	(21,817	)	$	(2,345	)

The expense (recovery) for income taxes consists of:



	Year ended December 31,
	2019		2018		2017
Current:
Rest of World	$	—	$	—	$	(862	)
United States	—		—		—
Total	$	—	$	—	$	(862	)
Deferred:
Rest of world	$	—	$	—	$	—
United States	—		—		—
Total	$	—	$	—	$	—

Reconciliation of the expected income tax of the combined Canadian federal and provincial statutory income tax rate of 26.5% (2018 – 26.5%; 2017 – 26.5%) to the effective tax rate is as follows:



	Year ended,
	2019			2018			2017
Income (loss) before income taxes	$	1,165,574		$	(21,817	)	$	(2,345	)
Expected income tax expense (recovery)	308,877			(5,782		)	(621		)
Non-taxable income	(2,156		)	14			(588		)
Non-deductible expenses	3,603			2,466			538
Effect of provincial tax rate difference	26			(64		)	4
Non-deductible transaction costs	1,523			—			—
Fair value gain on financial liabilities	(338,409		)	—			—
Changes in unrecognized deferred tax assets	25,904			3,674			(429		)
Other	632			(308		)	234
Income tax expense (recovery), net	$	—		$	—		$	(862	)

The following table summarizes the components of deferred tax:



	As of
	2019			2018
Deferred assets:
Tax loss carryforwards – Canada	$	30,908		$	8,842
Deferred financing costs	5,690			233
Share issuance cost	2,217			1,841
Finance lease obligation	1,491			37
Plant and equipment	871			—
Investment	395			60
Intangible	—			1
Reserve	—			36
Other	482			40
Total deferred tax assets	42,054			11,090
Less valuation allowance	(36,948		)	(7,931		)
Net deferred tax assets	5,106			3,159

Deferred tax liabilities:
Inventory	(1,227		)	(340		)
Plant and equipment	—			(729		)
Intangible assets	(2,126		)	—
Investment	—			(30		)
License	(293		)	(2,060		)
Right-of-use assets	(1,460		)	—
Total deferred tax liabilities	(5,106		)	(3,159		)
Net deferred tax liability	$	—		$	—

The realization of deferred tax assets is dependent on the Company’s generating sufficient taxable income in the years that the temporary differences become deductible. A valuation allowance has been provided for the portion of the deferred tax assets that the Company determined is more likely than not to remain unrealized based on estimated future taxable income.

A deferred tax liability of $nil has been recognized in accumulated other comprehensive income as at December 31, 2019 (2018 – $nil; 2017 – $nil) with an associated tax recovery of $nil (2018 – $nil; 2017 – $(862)).

As of December 31, 2019 and 2018, the Company had accumulated tax losses available to offset future years’ federal and provincial taxable income in Canada and foreign jurisdictions of approximately $115,910 and $33,341, respectively. The non-capital loss carry forwards expire as noted in the table below.



	As of December 31,
	2019		2018
2030	$	—	$	23
2031	—		16
2032	22		250
2033	265		1,887
2034	2,572		1,307
2035	4,061		3,997
2036	3,365		3,390
2037	2,557		3,301
2038	17,769		19,170
2039	85,299		—
	$	115,910	$	33,341

The Company files federal income tax returns in Canada, Israel and the U.S. The Company has open tax years with the taxation jurisdictions. These open years contain certain matters that could be subject to differing interpretations of applicable tax laws and regulations and tax treaties, as they relate to the amount, timing, or inclusion of revenue and expense.



Jurisdiction		Open Years
Canada		2015 – 2019
United States		2017 – 2019
Israel		2018 – 2019

The following table outlines the movements in the valuation allowance:



	Balance at beginning of year			Change due to expense and foreign exchange			Deductions			Balance at end of year
Year ended December 31, 2019	$	(7,931	)	$	(998	)	$	(28,019	)	$	(36,948	)
Year ended December 31, 2018	(2,926		)	507			(5,512		)	(7,931		)

The valuation allowance increased by $28,019 in 2019 and increased by $5,512 in 2018, which was mostly related to the changes in the Company’s deferred tax asset balances. The 2019 increase in the valuation allowance was due to $29,017 related to the current year loss, tax credits, foreign exchange and other activity, offset by $859 decrease for release of prior year valuation allowance in Cronos Group Inc.

Supplementary Cash Flow Information

12 Months Ended

Dec. 31, 2019

Supplemental Cash Flow Elements [Abstract]

Supplementary Cash Flow Information

The net changes in non-cash working capital items are as follow:



	Year ended December 31,
	2019			2018			2017
Accounts receivable	$	(702	)	$	(2,569	)	$	(3,198	)
Prepaids and other receivables	(10,509		)	(2,382		)	(221		)
Current portion of loans receivable	(4,585		)	—			—
Inventory	(51,888		)	(4,092		)	(2,504		)
Accounts payable and other liabilities	13,317			12,705			5,164
Lease obligation	159			—			—
Total	$	(54,208	)	$	3,662		$	(759	)

Financial Instruments

12 Months Ended

Dec. 31, 2019

Risks and Uncertainties [Abstract]

Financial Instruments

(a)Credit Risk

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Company is exposed to credit risk from its operating activities, primarily accounts receivable and other receivables, and its investing activities, including cash held with banks and financial institutions, loan receivable, and advances to joint ventures. The Company’s maximum exposure to this risk is equal to the carrying amount of these financial assets, which amounted to $1,586,978 as of December 31, 2019 (2018 – $34,405).


(i)	Accounts receivable

An impairment analysis is performed at each reporting date using a provision matrix to measure expected credit losses. The provision rates are based on the days past due for groupings of various customer segments with similar loss patterns. The calculation reflects the probability-weighted outcome, the time value of money and reasonable and supportable information that is available at the reporting date about past events, current conditions and forecasts of future economic conditions. Accounts receivable are written off when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan, and a failure to make contractual payments for a period of greater than 120 days past due. For the year ended December 31, 2019, the Company recognized an approximate CECL of $136 (2018 – $37).

Provided below is the information about the credit risk exposure on the Company’s accounts receivable using a provision matrix of expected credit loss rates against an analysis of the age of accounts receivable:



		As of December 31,
	Expected credit loss rates	2019		2018
Less than 30 days past billing date	<3%	$	4,401	$	2,917
31 to 60 days past billing date	<5%		130		100
61 to 90 days past billing date	<8%		49		—
91 to 120 days past billing date	<12%		42		14
Over 120 days past billing date	<18%		16		21
		$	4,638	$	3,052

The Company has assessed that there is a concentration of credit risk, as 56% of the Company’s accounts receivable were due from two customers as of December 31, 2019 (2018 – 88% due from five customers) with an established credit history with the Company.


(ii)	Cash and cash equivalents, short-term investments, and other receivables

The Company held cash and cash equivalents of $1,199,693 at December 31, 2019 (2018 – $23,927). The short-term investments and related interest receivable of $306,347 (December 31, 2018 – $nil) represents short-term investments with a maturity of less than a year and accrued interest as at December 31, 2019. The cash and cash equivalents and short-term investments, including guaranteed investment certificates and bankers’ acceptances, are held with central banks and financial institution counter-parties that are highly rated. In addition to interest receivable, other receivables includes sales taxes receivable from the government. As such, the Company has assessed an insignificant loss allowance on these financial instruments.


(iii)	Advances to joint ventures

The Company has assessed that there has been no significant increase in credit risk of these advances from initial recognition based on the financial position of the borrowers, and the regulatory and economic environment of the borrowers. Based on historical information, and adjusted for forward-looking expectations, the Company has assessed the loss allowance on these advances as of December 31, 2019 to be $nil.

(b)Liquidity risk

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due and arises principally from the Company’s accounts payable and other liabilities, holdbacks payable, government remittances payable and construction loan payable. The Company’s policy is to review liquidity resources and ensure that sufficient funds are available to meet financial obligations as they become due. Further, the Company’s management is responsible for ensuring funds exist and are readily accessible to support business opportunities as they arise. The Company’s funding is primarily provided in the form of capital raised through the issuance of common shares and warrants. As of December 31, 2019, 42% of the Company’s payables were due to three vendors (2018 – 35% due to one vendor).

The following represents an analysis of the age of accounts payable:



	As of
	2019		2018
Less than 30 days past billing date	$	4,551	$	881
31 to 60 days past billing date	2,162		268
61 to 90 days past billing date	417		21
Over 90 days past billing date	2,064		—
	$	9,194	$	1,170

(c)Market risk

Market risk is the risk that the fair value of, or future cash flows from, the Company’s financial instruments will significantly fluctuate due to changes in market prices. The value of financial instruments can be affected by changes in interest rates, market and economic conditions, and equity and commodity prices. The Company is exposed to market risk in divesting its investments, such that, unfavorable market conditions could result in dispositions of investments at less than their carrying values. Further, the revaluation of securities classified as fair value through net income, could result in significant write-downs of the Company’s investments, which would have an adverse impact on the Company’s financial position.

The Company previously managed market risk by having a portfolio of securities from multiple issuers, such that the Company was not materially exposed to any one issuer. During the year ended December 31, 2018, the Company sold a significant portion of its investments subject to price risk, and subsequent to December 31, 2018, these investments were fully divested.

(d) Currency rate risk

Currency rate risk is the risk that the fair value of, or future cash flows from, the Company’s financial instruments will significantly fluctuate due to changes in foreign exchange rates. The Company is exposed to this risk on advances to joint ventures denominated in A$ and U.S dollars, refer to Note 7. The Company is further exposed to this risk through subsidiaries operating in Israel and the U.S. refer to Note 2(c). The Company does not currently use foreign exchange contracts to hedge its exposure to currency rate risk as management has determined that this risk is not significant at this point in time. As such, the Company’s financial position and financial results may be adversely affected by the unfavorable fluctuations in currency exchange rates. As of December 31, 2019, the Company had foreign currency gain (loss) on translation of $37,687 (2018 – $(12,337), 2017 – $2,456). A 10% change in the exchange rates for the foreign currencies would affect the carrying value of net assets by approximately $174,902 as of December 31, 2019 (2018 – $14,855).

Fair Value Measurement	12 Months Ended
Fair Value Measurement	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement The Company complies with FASB ASC 820, Fair Value Measurements, for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually. The following represents information about the Company’s assets that are measured at fair value on a recurring basis as of December 31, 2019 and 2018, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. Level 1 – Fair values determined by Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities. In these consolidated financial statements, other investments (Canopy, Aurora and Vivo shares) are included in this category. Level 2 – Fair values determined by Level 2 inputs utilize data points that are observable such as quoted prices, interest rates and yield curves. In these consolidated financial statements, Vivo share purchase warrants are included in this category. Level 3 – Fair values determined by Level 3 inputs are unobservable data points for the asset or liability, and includes situations where there is little, if any, market activity for the asset or liability. In these consolidated financial statements, Hydropothecary and the Altria derivative liabilities are included in this category. There were no transfers between categories during the periods presented. Balance sheet items which are dependent upon Level 3 fair value measurement include the Hydropothecary investment, as well as derivative liabilities.

Derivative Instruments and Hedging Activities Disclosure [Abstract]

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Derivative Liabilities

12 Months Ended

Dec. 31, 2019

Derivative Liabilities

On March 8, 2019, the Company closed the previously announced investment in the Company (the “Altria Investment”) by Altria, pursuant to a subscription agreement dated December 7, 2018. As of the closing date of the Altria Investment, the Altria Investment consisted of 149,831,154 common shares of the Company as of the closing date, refer to Note 15, issued to a wholly owned subsidiary of Altria and one warrant of the Company (the “Altria Warrant”), refer to Note 17(a), issued to a wholly owned subsidiary of Altria. As of the closing date of the Altria Investment, Altria beneficially held an approximate 45% ownership interest in the Company (calculated on a non-diluted basis). As summarized in this note, if exercised in full on such date, the exercise of the Altria Warrant would have resulted in Altria holding a total ownership interest in the Company of approximately 55% (calculated on a non-diluted basis). Pursuant to the investor rights agreement between the Company and Altria, entered into in connection with the closing of the Altria Investment (the “Investor Rights Agreement”), the Company granted Altria certain rights, among others, summarized in this note.

The summaries below are qualified entirely by the terms and conditions fully set out in the Investor Rights Agreement and the Altria Warrant, as applicable.

The Altria Warrant entitles the holder, subject to certain qualifications and limitations, to subscribe for and purchase up to an additional 10% of the common shares of Cronos (77,514,993 common shares at December 31, 2019) at a per share exercise price of C$19.00, which expires at 5:00 p.m. (Toronto time) on March 8, 2023. The number of common shares of the Company to which the holder is entitled, and the corresponding exercise price, is subject to adjustment in the event of a share dividend, share issuance, distribution, or share subdivision, split or other division, share consolidation, reverse-split or other aggregation, share reclassification, a capital reorganization, consolidation, amalgamation, arrangement, binding share exchange, merger or other combination, certain securities issuances, repurchases, redemptions or certain other actions that would result in a reduction in the number of common shares of the Company outstanding, in each case, executed by the Company. If and whenever there is a reclassification of the common shares or a capital reorganization of the Company, or a consolidation, amalgamation, arrangement, binding share exchange or merger of the Company, in each case executed by the Company and pursuant to which (i) in the event the consideration received by the Company’s shareholders is exclusively cash, the Company or the successor entity (as applicable) is required to purchase the Altria Warrant in cash equal to the amount by which the purchase price per share paid for the common shares acquired exceeds the exercise price of the Altria Warrant multiplied by the number of common shares that would have been issuable upon exercise of the Altria Warrant immediately prior to any such transaction, and (ii) in the event the consideration received by the Company’s shareholders is not exclusively cash, the Altria Warrant will remain outstanding in accordance with its terms until any subsequent exercise of the Altria Warrant, at which time the holder thereof will receive in lieu of each share that would have been issuable upon the exercise of the Altria Warrant immediately prior to any such transaction, the kind and amount of cash, the number of shares or other securities or property resulting from any such transaction, that such holder would have been entitled to receive had such holder been the registered holder of such shares that would have been issuable upon the exercise of the Altria Warrant on the record date or effective date of the transaction (as applicable).

The Company granted to Altria, subject to certain qualifications and limitations, upon the occurrence of certain issuances of common shares of the Company executed by the Company (including issuances pursuant to the R&D partnership with Ginkgo (the “Ginkgo Agreement”), refer to Note 21(b)), the right to purchase up to such number of common shares of the Company in order to maintain their ownership percentage of issued and outstanding common shares of the Company immediately preceding any issuance of shares by the Company (“Pre-emptive Rights”), at the same price per common share of the Company at which the common shares are sold in the relevant issuance; provided that if the consideration paid in connection with any such issuance is non-cash, the price per common share of the Company that would have been received had such common shares been issued for cash consideration will be determined by an independent committee (acting reasonably and in good faith); provided further that the price per common share of the Company to be paid by Altria pursuant to its exercise of its Pre-emptive Rights related to the Ginkgo Agreement will be C$16.25 per common share. These rights may not be exercised if Altria’s ownership percentage of the issued and outstanding shares of the Company falls below 20%.

In addition to (and without duplication of) the Pre-emptive Rights, the Company granted to Altria, subject to certain qualifications and limitations, the right to subscribe for common shares of the Company issuable in connection with the exercise, conversion or exchange of convertible securities of the Company issued prior to March 8, 2019 or thereafter (excluding any convertible securities of the Company owned by Altria or any of its subsidiaries), a share incentive plan of the Company, the exercise of any right granted by the Company pro rata to all shareholders of the Company to purchase additional common shares and/or securities of the Company, bona fide bank debt, equipment financing or non-equity interim financing transactions that contemplate an equity component or bona fide acquisitions (including acquisitions of assets or rights under a license or otherwise), mergers or similar business combination transactions or joint ventures involving the Company in order to maintain their ownership percentage of issued and outstanding common shares of the Company immediately preceding any such transactions (“Top-up Rights”).

The price per common share to be paid by Altria pursuant to the exercise of its Top-up Rights will be, subject to certain limited exceptions, the 10-day volume-weighted average price of the common shares of the Company on the TSX for the ten full days preceding such exercise by Altria; provided that the price per common share of the Company to be paid by Altria pursuant to the exercise of its Top-up Rights in connection with the issuance of common shares of the Company pursuant to the exercise of options or warrants that are outstanding as of March 8, 2019 will be C$16.25 per common share without any set off, counterclaim, deduction, or withholding. These rights may not be exercised if Altria’s ownership percentage of the issued and outstanding shares of the Company falls below 20%.

The Altria Warrant, Pre-emptive Rights, and fixed price Top-up Rights have been classified as derivative liabilities; related transaction costs of $22,355 have been expensed as financing costs. A reconciliation of the carrying amounts of the derivative liability from the date of initial recognition, March 8, 2019, to December 31, 2019 is presented below:



	As of March 8, 2019		Gain on revaluation			Exercise of Rights			Effect of CTA		As of December 31, 2019
(a) Altria Warrant	$	1,086,920	$	(869,630	)	$	—		$	17,138	$	234,428
(b) Pre-emptive Rights	92,548		(81,070		)	—			1,309		12,787
(c) Top-up Rights	386,152		(326,119		)	(15,478		)	5,390		49,945
	$	1,565,620	$	(1,276,819	)	$	(15,478	)	$	23,837	$	297,160

Fluctuations in the Company’s share price are a primary driver for the changes in the derivative valuations during each reporting period. During the period ended December 31, 2019, the Company’s share price decreased significantly from initial valuations made at the time of closing of the Altria Investment. As the share price decreases for each of the related derivative instruments, the value to the holder of the instrument generally increases. Share price is one of the significant observable inputs used in the fair value measurement of each of the Company’s derivative instruments.

The fair values of the derivative liabilities were determined using the Black-Scholes pricing model as of March 8, 2019 and December 31, 2019, applying the following inputs:



	As of March 8, 2019			As of December 31, 2019
	Altria Warrant	Pre-emptive Rights	Top-up Rights	Altria Warrant	Pre-emptive Rights	Top-up Rights
Share price at grant date (per share in C$)	$29.15	$29.15	$29.15	$9.97	$9.97	$9.97
Subscription price (per share in C$)	$19.00	$16.25	$16.25	$19.00	$16.25	$16.25
Weighted average risk-free interest rate ⁽ⁱ⁾	1.65%	1.64%	1.64%	1.69%	1.73%	1.71%
Weight average expected life (in years) ⁽ⁱⁱ⁾	4.00	2.00	2.68	3.18	1.25	1.66
Expected annualized volatility⁽ⁱⁱⁱ⁾	80%	80%	80%	82%	82%	82%
Expected dividend yield	0%	0%	0%	0%	0%	0%


⁽ⁱ⁾	The risk-free interest rate was based on Bank of Canada government treasury bills and bonds with a remaining term equal to the expected life of the derivative liabilities.


⁽ⁱⁱ⁾	The expected life in years represents the period of time that the derivative liabilities are expected to be outstanding. The expected life of the Pre-emptive Rights and Top-up Rights is determined based on the expected term of the underlying options, warrants, and shares, to which the Pre-emptive Rights and Top-up Rights are linked.


⁽ⁱⁱⁱ⁾	Volatility was based on the blended historical volatility levels of the Company and peer companies.

The following table quantifies each of the significant inputs described above and provides a sensitivity analysis of the impact on the reported values of the derivative liabilities. The sensitivity analysis for each significant input is performed by assuming a 10% decrease in the input while other significant inputs remain constant at management’s best estimate as of the respective dates. As of March 8, 2019, there would be an equal but opposite impact on share capital, refer to Note 15, and as of December 31, 2019, there would be an equal but opposite impact on net income (loss).



	Decrease (Increase) as of March 8, 2019							Decrease (Increase) as of December 31, 2019
		Altria Warrant		Pre-emptive Rights		Top-up Rights		Altria Warrant		Pre-emptive Rights		Top-up Rights
Share price at issuance date		$	138,098	$	13,183	$	52,113	$	36,436	$	2,743	$	9,577
Weighted average expected life		31,021		2,591		9,687		17,471		2,366		2,178
Expected annualized volatility		56,958		3,743		16,493		33,343		2,180		7,714

These inputs are classified in Level 3 on the fair value hierarchy and are subject to volatility and several uncontrollable factors, which could significantly affect the fair value of these derivative liabilities in future periods.

Non-monetary Transactions	12 Months Ended
Non-monetary Transactions	Dec. 31, 2019
Nonmonetary Transactions [Abstract]
Non-monetary Transactions	Non-monetary Transactions In March 2019, the Company entered into two transactions to simultaneously purchase and sell inventory to a third party. The Company purchased cannabis resin from the third party and in turn sold cannabis dry flower to the third party. The transactions involved the exchange of work in progress inventory, and were accounted for in accordance with ASC 845 Non-monetary transactions at the carrying value of inventory transferred by the Company, which equaled the value of the cannabis resin received. No revenue was recognized as a result of this transaction and no gain or loss was recognized in the Consolidated Statements of Operations and Comprehensive Income (Loss). In September 2019, the Company entered into three transactions to simultaneously purchase and sell inventory to a third party. The Company purchased cannabis resin and cannabis tincture oil and in turn sold cannabis dry flower to the third party. The transactions involved the exchange of work in progress inventory and were accounted for in accordance with ASC 845 Non-monetary transactions at the carrying value of inventory transferred by the Company. $2.3 million was recognized in revenue as a result of this transaction and no gain or loss was recognized in the Consolidated Statements of Net Income (Loss) and Comprehensive Income (Loss).

Segment Information

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Segment Information

Segment reporting is prepared on the same basis that the Company’s chief operating decision makers (the “CODMs”) manages the business, makes operating decisions and assesses the Company’s performance. For the year ended December 31, 2019, the Company determined that it has the following two reportable segments: United States and Rest of World. The United States operating segment consists of the manufacture and distribution of hemp-derived CBD infused products. The Rest of World operating segment is involved in the cultivation, manufacture, and marketing of cannabis and cannabis-derived products for the medical and adult-use markets. These two segments represent the geographic regions in which the Company operates and the different product offerings within each geographic region. The results of each segment are regularly reviewed by the CODMs to assess the performance of the segment and make decisions regarding the allocation of resources. The CODMs reviews operating income (loss) as the measure of segment profit or loss to evaluate performance of and allocate resources for its reportable segments. Operating income (loss) is defined as net revenue less cost of sales and operating expenses.

Reporting by operating segments follows the same accounting policies as those used to prepare the consolidated financial statements. The operating segments are presented in accordance with the same criteria used for internal reporting prepared for the CODMs. Inter-segment transactions are recorded at the stated values as agreed to by the segments.

Segment data was as follows for the year ended December 31, 2019:



	United States			Rest of World			Corporate			Total
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue
Cannabis flower	$	—		$	15,020		$	—		$	15,020
Cannabis extracts	—			5,338			—			5,338
Other	3,364			28			—			3,392
Net revenue	$	3,364		$	20,386		$	—		$	23,750

Equity income (loss)	$	—		$	(2,009	)	$	—		$	(2,009	)

Interest revenue	$	6		$	29,220		$	—		$	29,226
Interest expense	—			1,244			—			1,244
Net interest income (expense)	$	6		$	27,976		$	—		$	27,982

Depreciation and amortization	46			2,055			—			2,101
Income tax (benefit) expense	—			—			—			—
Net income (loss)	(3,070		)	1,180,241			(11,597		)	1,165,574

Consolidated balance sheets
Total assets	293,985			309,854			1,486,603			2,090,442
Investments in equity accounted investees	—			557			—			557
Goodwill	213,414			1,380			—			214,794
Purchase of property, plant and equipment	259			38,405			—			38,664

Segment data was as follows for the year ended December 31, 2018:



	United States		Rest of World			Corporate		Total
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue
Cannabis flower	$	—	$	9,210		$	—	$	9,210
Cannabis extracts	—		2,732			—		2,732
Other	—		179			—		179
Net revenue	$	—	$	12,121		$	—	$	12,121

Equity income (loss)	$	—	$	(723	)	$	—	$	(723	)

Interest revenue	$	—	$	222		$	—	$	222
Interest expense	—		139			—		139
Net interest income (expense)	$	—	$	83		$	—	$	83

Depreciation and amortization	—		969			—		969
Income tax (benefit) expense	—		—			—		—
Net income (loss)	—		(21,817		)	—		(21,817		)

Consolidated balance sheets
Total assets	—		183,471			—		183,471
Investments in equity accounted investees	—		2,960			—		2,960
Goodwill	—		1,314			—		1,314
Purchase of property, plant and equipment	—		88,308			—		88,308

Segment data was as follows for the year ended December 31, 2017:



	United States		Rest of World			Corporate		Total
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue
Cannabis flower	$	—	$	2,884		$	—	$	2,884
Cannabis extracts	—		113			—		113
Other	—		150			—		150
Net revenue	$	—	$	3,147		$	—	$	3,147

Equity income (loss)	$	—	$	127		$	—	$	127

Interest revenue	$	—	$	4		$	—	$	4
Interest expense	—		101			—		101
Net interest income (expense)	$	—	$	(97	)	$	—	$	(97	)

Depreciation and amortization	—		417			—		417
Income tax (benefit) expense	—		(862		)	—		(862		)
Net income (loss)	—		(1,483		)	—		(1,483		)

Consolidated balance sheets								—
Purchase of property, plant and equipment	—		32,926			—		32,926

Net revenue attributed to a geographic region based on the location of the customer were as follows:



	Year ended December 31,
	2019		2018		2017
Canada	$	20,202	$	11,195	$	2,686
United States	3,364		—		—
Other countries	184		926		461
Total	$	23,750	$	12,121	$	3,147

As at December 31, 2018, substantially all of the Company’s property, plant and equipment were physically located in Canada. Following the Company’s acquisition of Redwood during the year ended December 31, 2019, the property, plant and equipment assets were physically located in the following geographic regions:



	As of December 31, 2019
Canada	$	141,021
United States	2,103
Other countries	18,685
Total	$	161,809

The Company sells products through a limited number of major customers. Major customers are defined as customers that each individually accounted for greater than 10% of the Company’s annual revenues and greater than 10% of accounts receivable.

United States

During the year ended December 31, 2019, the Company had no major customers.

As of December 31, 2019, $12 in expected credit losses has been recognized on receivables from contract with customers. Refer to Note 26(a).

Rest of World

During the year ended December 31, 2019, the Company earned a total net revenue before excise taxes of $7,597 from two major customers (2018 – $2,186; 2017 – $601 from one and two major customers, respectively), accounting for 32% of the Company’s revenues (2018 – 17%; 2017 – 19%).

As of December 31, 2019, $124 (2018 – $37) in expected credit losses has been recognized on receivables from contract with customers. Refer to Note 26(a).

Quarterly Financial Data (unaudited)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data (unaudited)

The following table contains selected quarterly data for 2019 and 2018. The information should be read in conjunction with the Company’s consolidated financial statements and related notes included elsewhere in this report. The Company believes that, after the restatement of the first and third quarters of 2019, the following information reflects all normal recurring adjustments necessary for a fair presentation of the information for the periods presented. The operating results for any quarter are not necessarily indicative of results for any future period.



	Fiscal Year 2019
	Q4			Q3			Q2		Q1
Net revenue	$	7,308		$	5,785		$	7,653	$	3,004
Gross profit (loss)	(20,375		)	(3,137		)	4,093		1,555
Net income (loss)	61,569			604,128			185,888		313,989
Total comprehensive income (loss)	89,833			591,706			203,835		317,887

Basic earnings per share	0.18			1.78			0.56		1.43
Diluted earnings per share	0.16			0.42			0.16		0.33



	Fiscal Year 2018
	Q4			Q3			Q2			Q1
Net revenue	$	4,285		$	2,877		$	2,630		$	2,329
Gross profit	1,880			1,585			1,658			1,090
Net income (loss)	(9,692		)	(4,785		)	(4,116		)	(3,224		)
Total comprehensive income (loss)	(18,200		)	(1,967		)	(7,672		)	(6,312		)

Basic earnings per share	(0.05		)	(0.03		)	(0.02		)	(0.02		)
Diluted earnings per share	(0.05		)	(0.03		)	(0.02		)	(0.02		)

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events (a)On March 4, 2020, in respect to a milestone achieved related to the Whistler transaction described in Note 9, the Company received 578,101 shares of Aurora. The Company subsequently sold all of the Aurora shares on March 6, 2020 for gross proceeds of $786 (C$1,055). (b)On March 11 and 12, 2020, two alleged shareholders of the Company separately filed two putative class action complaints in the U.S. District Court for the Eastern District of New York against the Company and its Chief Executive Officer and Chief Financial Officer alleging violations of Section 10(b) of the Exchange Act and Rule 10b-5 promulgated thereunder against all defendants, and Section 20(a) of the Exchange Act against the individual defendants. The complaints generally allege that certain of the Company’s prior public statements about revenues and internal controls were incorrect based on the Company’s March 2, 2020, disclosure that the Audit Committee of its Board of Directors was conducting a review of the appropriateness of revenue recognized in connection with certain bulk resin purchases and sales of products through the wholesale channel. The complaints do not quantify a damage request. Defendants have not yet responded to the complaints.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Basis of Presentation

New Segment Structure

Basis of Consolidation

Use of Estimates

Revenue Recognition

The Company's payment terms vary by customer and product type. For individual consumer sales, payment is due prior to the transfer of control.

Variable Interest Entities

Variable Interest Entities (“VIE”)

Equity Method Investments

Inventory

Definite Life Intangible Assets

Intangible assets with finite useful lives are amortized over their estimated useful lives using the following methods and rates:



	Method	Rate
Enterprise software	Double declining	50%
Health Canada licenses	Straight-line	Useful life of corresponding facilities
Israeli codes ⁽ⁱ⁾	Straight-line	Useful life of corresponding facilities


⁽ⁱ⁾	The preliminary licenses granted to Cronos Israel by the Medical Cannabis Unit of the Israeli Ministry of Health in early 2017 (the “Israeli Codes”) were transferred by non-controlling interests to Cronos Israel in exchange for their equity interests in the Cronos Israel entities specified above.

Property, Plant & Equipment



	Rate
Building	15 to 25 years
Furniture and equipment	5 to 7 years
Computer equipment	Double declining- 50%
Leasehold improvements	Lesser of term of lease and useful life
Equipment under finance lease	Lesser of term of lease and useful life

Leases

Impairment of Long-Lived Assets

Contingent Liabilities

Share-Based Compensation

Net Earnings (Loss) per Share

Cash and Cash Equivalents

Derivative Liabilities

Fair Value Measurements

•Level 1 – valuation based on quoted prices (unadjusted) in active markets for identical assets and liabilities.


•	Level 2 – valuation techniques based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly.

•Level 3 – valuation techniques using the inputs for the asset or liability that are not based on observable market data.

The Company's policy for determining when transfers between levels of the fair value hierarchy occur is based on the date of the event or changes in circumstances that caused the transfer.

Acquisitions

New Accounting Pronouncements

Adoption of new accounting pronouncements

Leases:


(i)	The Company used hindsight in determining the lease terms and assessing impairment of right-of-use assets when transitioning to ASU No. 2016-02 using its actual knowledge and current expectation as of the effective date.


(ii)	The Company has elected not to assess whether any land easements existing or entered into prior to the adoption of ASU No. 2016-02 are, or contain, leases in accordance with ASU No. 2016-02.

(iii)

The following table summarizes the impacts of adopting ASU No. 2016-02 on the Company’s consolidated financial statements as of the adoption date of January 1, 2019.



As of January 1, 2019	As previously reported		Adjustments		As restated under ASU No. 2016-02
Right-of-use assets	$	159	$	1,333	$	1,492
Current lease liabilities	30		222		252
Non-current lease liabilities	87		1,111		1,198

Financial instrument - credit losses:

(b)New accounting pronouncements not yet adopted

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Schedule of Consolidated Entities

The Company consolidates the financial results of the following entities, which the Company controls:



Subsidiaries	Jurisdiction of Incorporation	Incorporation Date	Ownership Interest ⁽ⁱⁱ⁾
Cronos Israel G.S. Cultivations Ltd. ⁽ⁱ⁾	Israel	February 4, 2018	70%
Cronos Israel G.S. Manufacturing Ltd. ⁽ⁱ⁾	Israel	September 4, 2018	90%
Cronos Israel G.S. Store Ltd. ⁽ⁱ⁾	Israel	June 28, 2018	90%
Cronos Israel G.S. Pharmacies Ltd. ⁽ⁱ⁾	Israel	February 15, 2018	90%


⁽ⁱ⁾	These Israeli entities are collectively referred to as “Cronos Israel.”


⁽ⁱⁱ⁾	“Ownership interest” is defined as the proportionate share of net income to which the Company is entitled; equity interest may differ from ownership interest as described herein.

Schedule of Intangible Assets Amortization Methods and Rates

Intangible assets with finite useful lives are amortized over their estimated useful lives using the following methods and rates:



	Method	Rate
Enterprise software	Double declining	50%
Health Canada licenses	Straight-line	Useful life of corresponding facilities
Israeli codes ⁽ⁱ⁾	Straight-line	Useful life of corresponding facilities


⁽ⁱ⁾	The preliminary licenses granted to Cronos Israel by the Medical Cannabis Unit of the Israeli Ministry of Health in early 2017 (the “Israeli Codes”) were transferred by non-controlling interests to Cronos Israel in exchange for their equity interests in the Cronos Israel entities specified above.

Intangible assets are comprised of the following items:



	Weighted Average Amortization Period (in years)	As of December 31,
		2019						2018
		Cost		Accumulated Amortization		Net		Cost		Accumulated Amortization		Net
Software	N/A	$	541	$	202	$	339	$	264	$	53	$	211
Health Canada licenses	17		8,627		976		7,651		8,217		465		7,752
Lord Jones^TM brand	N/A		64,000		—		64,000		—		—		—
Trademarks	N/A		36		—		36		—		—		—
Israeli Codes ⁽ⁱ⁾	25		298		4		294		274		—		274
		$	73,502	$	1,182	$	72,320	$	8,755	$	518	$	8,237


⁽ⁱ⁾	The preliminary licenses granted to Kibbutz Gan Shmuel (the Cronos Israel joint venture partner) by the Medical Cannabis Unit of the Israeli Ministry of Health in early 2017 (the “Israeli Codes”) were transferred by non-controlling interests to Cronos Israel in exchange for their equity interests in the Cronos Israel entities specified above.

Schedule of Property, Plant & Equipment, Useful Lives

Depreciation is computed using the straight-line method over the estimated useful lives of the assets as follows:



	Rate
Building	15 to 25 years
Furniture and equipment	5 to 7 years
Computer equipment	Double declining- 50%
Leasehold improvements	Lesser of term of lease and useful life
Equipment under finance lease	Lesser of term of lease and useful life

Property, plant and equipment, net consisted of the following



	As of December 31,
	2019			2018
Cost
Land	$	3,727		$	2,451
Building		150,324			15,875
Furniture and equipment		10,156			4,788
Computer equipment		687			340
Leasehold improvements		2,789			1,161
Construction in progress		3,569			103,728
Less: accumulated depreciation and amortization		(9,443	)		(2,438	)
Balance at December 31	$	161,809		$	125,905

New Accounting Pronouncements (Tables)

12 Months Ended

Dec. 31, 2019

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

Schedule of Impact of Adoption

The following table summarizes the impacts of adopting ASU No. 2016-02 on the Company’s consolidated financial statements as of the adoption date of January 1, 2019.



As of January 1, 2019	As previously reported		Adjustments		As restated under ASU No. 2016-02
Right-of-use assets	$	159	$	1,333	$	1,492
Current lease liabilities	30		222		252
Non-current lease liabilities	87		1,111		1,198

Inventory (Tables)

12 Months Ended

Dec. 31, 2019

Inventory Disclosure [Abstract]

Schedule of Inventory

Inventory is comprised of the following items:



	As of December 31,
	2019		2018
Raw materials	$	995	$	2,577
Work-in-progress – dry cannabis		11,538		1,596
Work-in-progress – cannabis extracts		17,975		—
Finished goods – dry cannabis		1,798		1,502
Finished goods – cannabis extracts		2,624		1,123
Supplies and consumables		3,113		588
Total	$	38,043	$	7,386

Investments (Tables)

12 Months Ended

Dec. 31, 2019

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Variable Interest Entities



		Other Net Assets (Liabilities)			Maximum Exposure to Loss
Cronos Australia	$	10,900		$	1,355
Cronos GrowCo		3,091			20,700
MedMen Canada		(199	)		642
NatuEra		(358	)		4,888
Balance at December 31, 2019	$	13,434		$	27,585

Cronos Australia	$	(737	)	$	1,051
Cronos GrowCo		(50	)		3,068
MedMen Canada		(257	)		1,450
Balance at December 31, 2018	$	(1,044	)	$	5,569

Schedule of Equity Method Investments

Refer to Note 7 for advances to the joint ventures included in the investment in equity accounted investees.



		Whistler ⁽ⁱ⁾			MedMen Canada			Cronos GrowCo			Cronos Australia ⁽ⁱⁱ⁾			NatuEra			Total
As of January 1, 2018	$	3,028		$	—		$	—		$	—		$	—		$	3,028
Capital contributions		—			78			77			325			—			480
Share of net income (loss)		178			(213	)		(100	)		(588	)		—			(723	)
Advances to joint ventures applied to (recovered from) carrying amount of investments		—			128			21			251			—			400
Change due to currency translation		(246	)		7			2			12			—			(225	)
As of December 31, 2018	$	2,960		$	—		$	—		$	—		$	—		$	2,960
Capital contributions (disposals)	$	(3,073	)	$	—		$	1,658		$	—		$	—		$	(1,415	)
Share of net income (loss)		29			35			(167	)		(1,101	)		(805	)		(2,009	)
Advances to joint ventures applied to (recovered from) carrying amount of investments		—			(35	)		(22	)		779			224			946
Change due to currency translation		84			—			32			(24	)		(17	)		75
As of December 31, 2019	$	—		$	—		$	1,501		$	(346	)	$	(598	)	$	557

⁽ⁱ⁾

⁽ⁱⁱ⁾

The following is a summary of financial information for the Company’s equity method investments as of and for the year ended December 31:



	2019			2018
Current assets	$	23,200		$	7,121
Non-current assets	76,212			27,129
Current liabilities	52,796			3,746
Non-current liabilities	33,189			13,201

Revenue	52			5,344
Gross profit	—			—
Net income (loss)	(2,048		)	(874		)

Investments in and Advances to Affiliates [Abstract]

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References + Details

Advances to Joint Ventures (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Joint Ventures



	MedMen Canada⁽ⁱ⁾			Cronos GrowCo			Cronos Australia⁽ⁱⁱ⁾			NatuEra			Total
As of January 1, 2018	$	—		$	—		$	—		$	—		$	—
Advances (repayments)	1,309			3,127			500			—			4,936
Advances to joint ventures recovered from (applied to) carrying amount of investments	(128		)	(21		)	(251		)	—			(400		)
Changes due to currency translation	63			(136		)	226			—			153
As of December 31, 2018	$	1,244		$	2,970		$	475		$	—		$	4,689
Advances (repayments)	$	(852	)	$	15,494		$	274		$	219		$	15,135
Advances to joint ventures recovered from (applied to) carrying amount of investments	35			22			(779		)	(224		)	(946		)
Changes due to currency translation	44			480			30			5			559
As of December 31, 2019	$	471		$	18,966		$	—		$	—		$	19,437


⁽ⁱ⁾	Advance is unsecured, non-interest bearing, and there are no terms of repayment. Refer to Note 6 for details regarding the Company’s investments in MedMen.

⁽ⁱⁱ⁾

Loan Receivable (Tables)

12 Months Ended

Dec. 31, 2019

Receivables [Abstract]

Schedule of Loan Receivable



	As of December 31,
	2019		2018
Current portion
NatuEra series A loan ⁽ⁱ⁾	$	4,575	$	—
Evergreen loan ⁽ⁱⁱ⁾		—		194
Add: Accrued interest		89		36
Total current portion of loans receivable		4,664		230
Long term portion
Cronos GrowCo credit facility ⁽ⁱⁱⁱ⁾		31,678		—
2645485 Ontario Inc. (“Mucci”) promissary note ^(iv)		12,587		—
Add: Accrued interest		702		—
Total long term portion of loans receivable		44,967		—
Total loans receivable	$	49,631	$	230



⁽ⁱ⁾	On September 27, 2019, the Company entered into a master loan agreement (the “Series A Loan”) for $4,575 with NatuEra with effect as of August 29, 2019. The total aggregate principal amount of the Series A Loan is $9,150, of which the Company has committed to fund 50% and its joint venture partner has committed to fund the remaining 50%. Outstanding principal amounts bear interest at a fixed annual rate of 5.67% with a maturity date of August 29, 2020.

⁽ⁱⁱ⁾	On June 9, 2014, the Company entered into a general service agreement with Evergreen Medicinal Supply Inc. (“Evergreen”) for $194. The loan is due on demand and accrued interest at a fixed annual rate of 8%, up to March 31, 2017, calculated and payable annually in arrears. During the twelve months ended December 31, 2019, the Company received cash repayment of $230 on the outstanding balance from Evergreen, net of $36 of accrued interest.

⁽ⁱⁱⁱ⁾	On August 23, 2019, the Company entered into a credit agreement with Cronos GrowCo in respect of a C$100,000 secured non-revolving term loan credit facility (the “GrowCo Credit Facility”). The GrowCo Credit Facility will mature on March 31, 2031 and will bear interest at varying rates based on the Canadian prime rate as announced by the Bank of Montreal. Interest began to accrue as of the closing date of the GrowCo Credit Facility and is payable on a quarterly basis until maturity, except that any interest accrued prior to March 31, 2021 will be payable not later than December 31, 2021. Repayment of principal will be made on a quarterly basis commencing on March 31, 2021. The credit facility is secured by substantially all present and after acquired property of Cronos GrowCo and its subsidiaries. Mucci, the other 50% shareholder of Cronos GrowCo, has provided a limited recourse guarantee in favour of Cronos GrowCo, secured by Mucci's shares in Cronos GrowCo. As at December 31, 2019, Cronos GrowCo Credit Facility had drawn $31,678 from the credit facility.

^(iv)	On June 28, 2019, the Company entered into a promissory note receivable agreement (the “Mucci Promissory Note”) for C$16,350 with Mucci. The outstanding principal amount of the Mucci Promissory Note bears interest at 3.95% annually and is due within 90 days of demand. The Company does not intend to demand the loan within 12 months. Interest accrued under the Mucci Promissory Note until July 1, 2021 is payable by way of capitalization on the principal amount and interest thereafter must be paid in cash on a quarterly basis. The Mucci Promissary Note is secured by a general security agreement covering all the assets of Mucci.

Other Investments (Tables)

12 Months Ended

Dec. 31, 2019

Investments, Debt and Equity Securities [Abstract]

Summary of Other Investments

The gains (losses) recognized upon the increase (decrease) in the fair value of other investments were as follows:



	Year ended December 31,
	2019		2018		2017
Gain recognized in other comprehensive income (loss) before taxes
Canopy Growth Corporation (“Canopy”) ⁽ⁱ⁾	$	—	$	—	$	469
	$	—	$	—	$	469

The balance of other investments were as follows:



	As of December 31,
	2019		2018		2017
Fair value through profit or loss investment
Canopy⁽ⁱ⁾	$	—	$	297	$	—
	$	—	$	297	$	—

The gains (losses) recognized in net income (loss) related to other investments were as follows:



	Year ended December 31,
	2019		2018			2017
Gain recognized in net income (loss)
Canopy ⁽ⁱ⁾	$	51	$	166		$	27
Vivo Cannabis - shares ⁽ⁱⁱ⁾	—		(173		)	3,208
Vivo Cannabis - share warrants ⁽ⁱⁱ⁾	—		171			4
The Hydropothecary Corporation (“Hydropothecary”) ⁽ⁱⁱⁱ⁾	—		—			507
Aurora Cannabis Inc. (“Aurora”) ^(iv)	696		—			—
	$	747	$	164		$	3,746

⁽ⁱ⁾


⁽ⁱⁱ⁾	During the year ended December 31, 2017, ABcann completed a reverse takeover with Panda Capital Inc. As a result of this transaction, ABcann began trading on the TSX. The Company subscribed for additional shares of ABcann of $808 and sold 8,770,001 shares of ABcann for proceeds of $7,602 during the year ended December 31, 2017.

⁽ⁱⁱⁱ⁾


^(iv)	In connection with the Company’s investment in Whistler transaction described in Note 6, the Company received 2,524,341 common shares of Aurora. During the year ended December 31, 2019, the Company sold all 2,524,341 common shares of Aurora, for gross proceeds of $19,299.

Accumulated Other Comprehensive Income (Loss) (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Accumulated Other Comprehensive Income (Loss)

The following is a continuity schedule of accumulated other comprehensive income (loss):



	2019			2018			2017
Net unrealized gain (loss) on revaluation and disposal of other investments
Balance at January 1	$	5		$	446		$	43
Cumulative effect from adoption of ASU 2016-01	—			(444		)	—
Net unrealized (loss) gain	—			3			415
Reclassification of net (gain) loss to net income	—			—			(12		)
Balance at December 31	5			5			446

Net foreign exchange gain (loss) on translation of foreign operations
Balance at January 1	(9,875		)	2,456			—
Net unrealized (loss) gain	37,708			(12,331		)	2,456
Balance at December 31	27,833			(9,875		)	2,456
Total other comprehensive income (loss)	$	27,838		$	(9,870	)	$	2,902

Leases (Tables)

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Schedule of Lease Cost and Other Information



	Year ending December 31, 2019
Lease cost
Operating lease cost	$	760
Short-term lease cost		373
Total lease cost	$	1,133

Weighted-average remaining lease term – operating leases		5
Weighted-average discount rate – operating leases		12	%

Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant & Equipment, Useful Lives

Depreciation is computed using the straight-line method over the estimated useful lives of the assets as follows:



	Rate
Building	15 to 25 years
Furniture and equipment	5 to 7 years
Computer equipment	Double declining- 50%
Leasehold improvements	Lesser of term of lease and useful life
Equipment under finance lease	Lesser of term of lease and useful life

Property, plant and equipment, net consisted of the following



	As of December 31,
	2019			2018
Cost
Land	$	3,727		$	2,451
Building		150,324			15,875
Furniture and equipment		10,156			4,788
Computer equipment		687			340
Leasehold improvements		2,789			1,161
Construction in progress		3,569			103,728
Less: accumulated depreciation and amortization		(9,443	)		(2,438	)
Balance at December 31	$	161,809		$	125,905

Intangible Assets and Goodwill (Tables)

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets

Intangible assets with finite useful lives are amortized over their estimated useful lives using the following methods and rates:



	Method	Rate
Enterprise software	Double declining	50%
Health Canada licenses	Straight-line	Useful life of corresponding facilities
Israeli codes ⁽ⁱ⁾	Straight-line	Useful life of corresponding facilities


⁽ⁱ⁾	The preliminary licenses granted to Cronos Israel by the Medical Cannabis Unit of the Israeli Ministry of Health in early 2017 (the “Israeli Codes”) were transferred by non-controlling interests to Cronos Israel in exchange for their equity interests in the Cronos Israel entities specified above.

Intangible assets are comprised of the following items:



	Weighted Average Amortization Period (in years)	As of December 31,
		2019						2018
		Cost		Accumulated Amortization		Net		Cost		Accumulated Amortization		Net
Software	N/A	$	541	$	202	$	339	$	264	$	53	$	211
Health Canada licenses	17		8,627		976		7,651		8,217		465		7,752
Lord Jones^TM brand	N/A		64,000		—		64,000		—		—		—
Trademarks	N/A		36		—		36		—		—		—
Israeli Codes ⁽ⁱ⁾	25		298		4		294		274		—		274
		$	73,502	$	1,182	$	72,320	$	8,755	$	518	$	8,237


⁽ⁱ⁾	The preliminary licenses granted to Kibbutz Gan Shmuel (the Cronos Israel joint venture partner) by the Medical Cannabis Unit of the Israeli Ministry of Health in early 2017 (the “Israeli Codes”) were transferred by non-controlling interests to Cronos Israel in exchange for their equity interests in the Cronos Israel entities specified above.

Schedule of Indefinite-Lived Intangible Assets

Intangible assets are comprised of the following items:



	Weighted Average Amortization Period (in years)	As of December 31,
		2019						2018
		Cost		Accumulated Amortization		Net		Cost		Accumulated Amortization		Net
Software	N/A	$	541	$	202	$	339	$	264	$	53	$	211
Health Canada licenses	17		8,627		976		7,651		8,217		465		7,752
Lord Jones^TM brand	N/A		64,000		—		64,000		—		—		—
Trademarks	N/A		36		—		36		—		—		—
Israeli Codes ⁽ⁱ⁾	25		298		4		294		274		—		274
		$	73,502	$	1,182	$	72,320	$	8,755	$	518	$	8,237


⁽ⁱ⁾	The preliminary licenses granted to Kibbutz Gan Shmuel (the Cronos Israel joint venture partner) by the Medical Cannabis Unit of the Israeli Ministry of Health in early 2017 (the “Israeli Codes”) were transferred by non-controlling interests to Cronos Israel in exchange for their equity interests in the Cronos Israel entities specified above.

Schedule of Goodwill



	As of January 1, 2018		Additions		Effect of CTA			As of December 31, 2018		Additions		Effect of CTA		As of December 31, 2019
OGBC	$	312	$	—	$	(25	)	$	287	$	—	$	15	$	302
Peace Naturals	1,114		—		(87		)	1,027		—		51		1,078
Redwood	—		—		—			—		213,414		—		213,414
	$	1,426	$	—	$	(112	)	$	1,314	$	213,414	$	66	$	214,794

Capital Stock (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Common Shares Issued

The following is a summary of common shares issued:



	2019	2018	2017
Bought deal offering	—	15,677,143	13,181,190
Private placement – 2017	—	—	6,671,111
Altria investment	149,831,154	—	—
Redwood acquisition	5,086,586	—	—
Private placement – 2019	856,017	—	—
	155,773,757	15,677,143	19,852,301

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

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Organization, Consolidation and Presentation of Financial Statements [Abstract]

General and Administrative Expenses (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of General and Administrative Expenses

General and administrative expense are comprised of the following items:



	Year ended December 31,
	2019		2018		2017
Salaries and wages	$	17,829	$	4,294	$	989
Professional and consulting	15,369		5,242		2,197
Office and general	13,407		3,713		1,236
Other	2,767		198		482
Total	$	49,372	$	13,447	$	4,904

Share-based Payments (Tables)

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Abstract]

Summary of Changes in Warrants and DSUs

The following is a summary of the changes in warrants from January 1, 2017 to December 31, 2019:



	Weighted average exercise price (C$)		Number of warrants
Balance at January 1, 2017	$	0.24	45,885,172
Exercise of warrants	0.23		(7,211,308		)
Expiry of warrants	0.70		$	(19,210	)
Balance at December 31, 2017	$	0.24	$	38,654,654
Exercise of warrants	0.14		$	(13,114,336	)
Expiry of warrants	0.08		$	(82,695	)
Balance at December 31, 2018	$	0.26	$	25,457,623
Exercise of warrants	$	0.26	(7,390,961		)
Balance at December 31, 2019	$	0.26	18,066,662

The following is a summary of the changes in DSUs from January 1, 2019 to December 31, 2019:



	Number of DSUs	Financial liability
Balance at January 1, 2019	—	$	—
Granting and vesting of DSUs	33,397	452
Gain on revaluation	—	(197		)
Balance at December 31, 2019	33,397	$	255

Summary of Outstanding Warrants

As of December 31, 2019, the Company had outstanding warrants as follows. Refer to Note 28 on derivative liabilities for disclosure of the Altria Warrant.



Grant Date	Expiry date	Number of warrants	Weighted average exercise price (C$)
October 8 – 28, 2015	October 8 – 28, 2020	2,976,610	$	0.31
May 13 – 27, 2016	May 13 – 27, 2021	15,090,052	0.25
		18,066,662	$	0.26

Summary of the Changes in Options

The following is a summary of the changes in options from January 1, 2017 to December 31, 2019:



	Weighted average exercise price (C$)		Number of options
Balance at January 1, 2017	$	1.10	6,177,594
Issuance of options	2.82		6,402,000
Exercise of options	1.03		(571,246	)
Cancellation of options	1.15		(404,598	)
Balance at December 31, 2017	$	2.05	11,603,750
Issuance of options	$	8.23	1,910,000
Exercise of options	1.41		(597,379	)
Cancellation of options	2.43		(13,376	)
Balance at December 31, 2018	$	2.99	12,902,995
Issuance of options	$	20.08	1,534,162
Exercise of options	3.48		(282,572	)
Cancellation of options	2.27		(5,083	)
Balance at December 31, 2019	$	4.84	14,149,502

Summary of Outstanding and Exercisable Options

As of December 31, 2019 the Company had outstanding and exercisable options as follows:



				Weighted average
Grant date	Vesting terms	Expiry date	Number of options	Exercise price (C$)		Remaining contractual life (in years)
August 5, 2016	Evenly over 48 months	August 5, 2021	1,058,334	$	0.50	1.60
October 6, 2016	Evenly over 48 months	October 6, 2021	3,242,542	1.23		1.77
November 21, 2016	Evenly over 48 months	November 21, 2021	182,000	1.84		1.89
April 12, 2017	Evenly over 48 months	April 12, 2022	3,255,009	3.14		2.28
August 24, 2017	Evenly over 48 months	August 24, 2022	2,853,288	2.42		2.65
November 9, 2017	Evenly over 48 months	November 9, 2022	200,000	3.32		2.86
January 30, 2018	Evenly over 48 months	January 30, 2023	267,917	8.40		3.08
January 31, 2018	Evenly over 48 months	January 31, 2023	109,375	9.00		3.09
May 17, 2018	Evenly over 48 months	May 17, 2023	1,163,750	7.57		3.38
June 28, 2018	Evenly over 20 quarters	June 28, 2023	180,000	8.22		3.49
September 13, 2018	Evenly over 16 quarters	September 13, 2023	25,000	14.70		3.70
October 12, 2018	Evenly over 16 quarters	October 12, 2023	28,125	11.80		3.78
December 14, 2018	Evenly over 20 quarters	December 14, 2023	50,000	15.29		3.96
March 28, 2019	Evenly over 16 quarters	March 28, 2024	51,830	24.75		4.24
May 11, 2019	Evenly over 16 quarters	May 11, 2024	1,263,957	20.65		4.36
August 12, 2019	Evenly over 16 quarters	August 12, 2024	31,115	17.68		4.62
September 5, 2019	Evenly over 16 quarters	September 5, 2024	187,260	15.34		4.68

Outstanding at December 31, 2019			14,149,502	$	4.84	2.56
Exercisable at December 31, 2019			9,034,714	$	2.93	2.27

Fair Value of Options Issued

The fair value of the options issued during the year was determined using the Black-Scholes option pricing model, using the following inputs:



	2019			2018			2017
Share price at grant date (per share)	C$15.34 – 24.75			C$7.57 – $15.29			C$2.42 – $3.27
Exercise price (per option)	C$15.34 – 24.75			C$7.57 – $15.29			C$2.42 – $3.32
Risk-free interest rate	1.39% – 1.62%			1.93% – 2.45%			0.96% – 1.59%
Expected life of options (in years)	5			5 – 7			5
Expected annualized volatility	82		%	55		%	55		%
Expected dividend yield	—			—			—
Weighted average Black-Scholes value at grant date (per option)	$	13.03		$	4.09		$	1.39
Forfeiture rate	—			—			—

Summary of Restricted Share Units Activity

The following is a summary of the changes in RSUs from January 1, 2019 to December 31, 2019:



	Number of RSUs	Share-based reserve
Balance at January 1, 2019	—	$	—
Issuance of RSUs	732,972	—
Vesting of issued RSUs	—	889
Balance at December 31, 2019	732,972	$	889

Earnings (loss) per Share (Tables)

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Abstract]

Schedule of Earnings (Loss) Per Share

Basic and diluted earnings (loss) per share are calculated using the following numerators and denominators:



	2019			2018			2017
Basic earnings (loss) per share computation
Net income (loss) attributable to common shareholders of Cronos Group	$	1,166,506		$	(21,636	)	$	(1,483	)
Weighted average number of common shares outstanding	310,067,179			172,269,170			134,803,542
Basic earnings (loss) per share	$	3.76		$	(0.13	)	$	(0.01	)
Diluted earnings (loss) per share computation
Net income (loss) used in the computation of basic earnings (loss) per share	$	1,166,506		$	(21,636	)	$	(1,483	)
Adjustment for gain on revaluation of derivative liabilities	(24,416		)	—			—
Net income (loss) used in the computation of diluted income (loss) per share	$	1,142,090		$	(21,636	)	$	(1,483	)

Weighted average number of common shares outstanding used in the computation of basic earnings (loss) per share	310,067,179			172,269,170			134,803,542
Dilutive effect of warrants	19,481,352			—			38,378,288
Dilutive effect of stock options and share appreciation rights	10,649,487			—			3,607,331
Dilutive effect of restricted share units	732,972			—			—
Dilutive effect of Altria Warrant	—			—			—
Dilutive effect of Top-up Rights - exercised and exercisable fixed price	1,881,002			—			—
Weighted average number of common shares for computation of diluted income (loss) per share	342,811,992			172,269,170			176,789,161
Diluted earnings (loss) per share	$	3.33		$	(0.13	)	$	(0.01	)

Schedule of Antidilutive Securities Excluded from Computation of Diluted Shares Outstanding



	2019	2018	2017
Ginkgo Equity Milestones	14,674,904	—	—
Pre-emptive Rights	12,006,740	—	—
Altria Warrant	77,514,993	—	—
Top-up Rights - fixed price	25,103,456	—	—
Top-up Rights - market price	1,255,223	—	—
Stock options	1,315,787	12,902,995	—
Warrants	—	25,457,623	—
Total anti-dilutive securities	131,871,103	38,360,618	—

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2019

Business Combinations [Abstract]

Schedule of Fair Value of Net Assets Acquired

The following table summarizes the Company’s finalized allocation of the purchase price to assets acquired and liabilities assumed at the acquisition date.



	September 5, 2019
Fair value of net assets acquired
Cash	$	2,896
Accounts receivable⁽ⁱ⁾		647
Prepaid expenses and other assets		265
Inventory		2,806
Property and equipment		1,890
Right-of-use assets		3,533
Intangible assets ⁽ⁱⁱ⁾		64,037
Goodwill		213,414
Accounts payable and accrued liabilities		(2,688	)
Lease obligations		(3,500	)
	$	283,300


⁽ⁱ⁾	The fair value of acquired accounts receivable is $647. No loss allowance has been recognized on acquisition.


⁽ⁱⁱ⁾	Intangible assets include the fair value of brand name of $64,000, the remaining balance relates to software.

Commitments (Tables)

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Summary of Future Minimum Lease Payments Under Operating Leases

The following is a summary of the Company’s future minimum lease payments under operating leases for its premises due in future fiscal years:



	December 31,
	2019		2018
2020	$	1,644		$	426
2021	1,668			430
2022	1,666			434
2023	1,651			479
2024 and thereafter	4,017			2,000

Repurposing Charges (Tables)

12 Months Ended

Dec. 31, 2019

Restructuring and Related Activities [Abstract]

Schedule of Plan Information and Restructuring-Related Costs

The following table presents information associated with this plan:



	Year ended December 31, 2019
Employee termination benefits	$	889
Impairment costs associated with plan	4,439
	$	5,328

Schedule of Accrued Liability Associated with Restructuring Initiative

The accrued liability associated with the Company’s repurposing initiative consisted of the following:



	Liability as of December 31, 2018		Charges		Payments/Utilization		Effect of CTA		Liability as of December 31, 2019
Employee termination benefits	$	—	$	889	$	—	$	18	$	907
	$	—	$	889	$	—	$	18	$	907

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) before Income Taxes

For financial reporting purposes, income (loss) before income taxes includes the following components:



	Year ended December 31,
	2019			2018			2017
Rest of World	$	1,168,644		$	(21,817	)	$	(2,345	)
United States	(3,070		)	—			—
Total	$	1,165,574		$	(21,817	)	$	(2,345	)

Schedule of Expense for Income Taxes

The expense (recovery) for income taxes consists of:



	Year ended December 31,
	2019		2018		2017
Current:
Rest of World	$	—	$	—	$	(862	)
United States	—		—		—
Total	$	—	$	—	$	(862	)
Deferred:
Rest of world	$	—	$	—	$	—
United States	—		—		—
Total	$	—	$	—	$	—

Schedule of Effective Income Tax Rate Reconciliation

Reconciliation of the expected income tax of the combined Canadian federal and provincial statutory income tax rate of 26.5% (2018 – 26.5%; 2017 – 26.5%) to the effective tax rate is as follows:



	Year ended,
	2019			2018			2017
Income (loss) before income taxes	$	1,165,574		$	(21,817	)	$	(2,345	)
Expected income tax expense (recovery)	308,877			(5,782		)	(621		)
Non-taxable income	(2,156		)	14			(588		)
Non-deductible expenses	3,603			2,466			538
Effect of provincial tax rate difference	26			(64		)	4
Non-deductible transaction costs	1,523			—			—
Fair value gain on financial liabilities	(338,409		)	—			—
Changes in unrecognized deferred tax assets	25,904			3,674			(429		)
Other	632			(308		)	234
Income tax expense (recovery), net	$	—		$	—		$	(862	)

Schedule of Deferred Tax Assets and Liabilities

The following table summarizes the components of deferred tax:



	As of
	2019			2018
Deferred assets:
Tax loss carryforwards – Canada	$	30,908		$	8,842
Deferred financing costs	5,690			233
Share issuance cost	2,217			1,841
Finance lease obligation	1,491			37
Plant and equipment	871			—
Investment	395			60
Intangible	—			1
Reserve	—			36
Other	482			40
Total deferred tax assets	42,054			11,090
Less valuation allowance	(36,948		)	(7,931		)
Net deferred tax assets	5,106			3,159

Deferred tax liabilities:
Inventory	(1,227		)	(340		)
Plant and equipment	—			(729		)
Intangible assets	(2,126		)	—
Investment	—			(30		)
License	(293		)	(2,060		)
Right-of-use assets	(1,460		)	—
Total deferred tax liabilities	(5,106		)	(3,159		)
Net deferred tax liability	$	—		$	—

Summary of Operating Loss Carryforwards

he non-capital loss carry forwards expire as noted in the table below.



	As of December 31,
	2019		2018
2030	$	—	$	23
2031	—		16
2032	22		250
2033	265		1,887
2034	2,572		1,307
2035	4,061		3,997
2036	3,365		3,390
2037	2,557		3,301
2038	17,769		19,170
2039	85,299		—
	$	115,910	$	33,341

Summary of Income Tax Examinations



Jurisdiction		Open Years
Canada		2015 – 2019
United States		2017 – 2019
Israel		2018 – 2019

Summary of Valuation Allowance

The following table outlines the movements in the valuation allowance:



	Balance at beginning of year			Change due to expense and foreign exchange			Deductions			Balance at end of year
Year ended December 31, 2019	$	(7,931	)	$	(998	)	$	(28,019	)	$	(36,948	)
Year ended December 31, 2018	(2,926		)	507			(5,512		)	(7,931		)

Supplementary Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2019

Supplemental Cash Flow Elements [Abstract]

Schedule of Net Changes in Non-Cash Working Capital

Supplementary Cash Flow Information

The net changes in non-cash working capital items are as follow:



	Year ended December 31,
	2019			2018			2017
Accounts receivable	$	(702	)	$	(2,569	)	$	(3,198	)
Prepaids and other receivables	(10,509		)	(2,382		)	(221		)
Current portion of loans receivable	(4,585		)	—			—
Inventory	(51,888		)	(4,092		)	(2,504		)
Accounts payable and other liabilities	13,317			12,705			5,164
Lease obligation	159			—			—
Total	$	(54,208	)	$	3,662		$	(759	)

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2019

Risks and Uncertainties [Abstract]

Summary of Credit Loss Exposure on Accounts Receivable



		As of December 31,
	Expected credit loss rates	2019		2018
Less than 30 days past billing date	<3%	$	4,401	$	2,917
31 to 60 days past billing date	<5%		130		100
61 to 90 days past billing date	<8%		49		—
91 to 120 days past billing date	<12%		42		14
Over 120 days past billing date	<18%		16		21
		$	4,638	$	3,052

Summary of Analysis of the Age of Accounts Payable

The following represents an analysis of the age of accounts payable:



	As of
	2019		2018
Less than 30 days past billing date	$	4,551	$	881
31 to 60 days past billing date	2,162		268
61 to 90 days past billing date	417		21
Over 90 days past billing date	2,064		—
	$	9,194	$	1,170

Derivative Liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Reconciliation of Carrying Amounts

reconciliation of the carrying amounts of the derivative liability from the date of initial recognition, March 8, 2019, to December 31, 2019 is presented below:



	As of March 8, 2019		Gain on revaluation			Exercise of Rights			Effect of CTA		As of December 31, 2019
(a) Altria Warrant	$	1,086,920	$	(869,630	)	$	—		$	17,138	$	234,428
(b) Pre-emptive Rights	92,548		(81,070		)	—			1,309		12,787
(c) Top-up Rights	386,152		(326,119		)	(15,478		)	5,390		49,945
	$	1,565,620	$	(1,276,819	)	$	(15,478	)	$	23,837	$	297,160

Schedule of Fair Values of Derivative Liabilities

The fair values of the derivative liabilities were determined using the Black-Scholes pricing model as of March 8, 2019 and December 31, 2019, applying the following inputs:



	As of March 8, 2019			As of December 31, 2019
	Altria Warrant	Pre-emptive Rights	Top-up Rights	Altria Warrant	Pre-emptive Rights	Top-up Rights
Share price at grant date (per share in C$)	$29.15	$29.15	$29.15	$9.97	$9.97	$9.97
Subscription price (per share in C$)	$19.00	$16.25	$16.25	$19.00	$16.25	$16.25
Weighted average risk-free interest rate ⁽ⁱ⁾	1.65%	1.64%	1.64%	1.69%	1.73%	1.71%
Weight average expected life (in years) ⁽ⁱⁱ⁾	4.00	2.00	2.68	3.18	1.25	1.66
Expected annualized volatility⁽ⁱⁱⁱ⁾	80%	80%	80%	82%	82%	82%
Expected dividend yield	0%	0%	0%	0%	0%	0%


⁽ⁱ⁾	The risk-free interest rate was based on Bank of Canada government treasury bills and bonds with a remaining term equal to the expected life of the derivative liabilities.


⁽ⁱⁱ⁾	The expected life in years represents the period of time that the derivative liabilities are expected to be outstanding. The expected life of the Pre-emptive Rights and Top-up Rights is determined based on the expected term of the underlying options, warrants, and shares, to which the Pre-emptive Rights and Top-up Rights are linked.


⁽ⁱⁱⁱ⁾	Volatility was based on the blended historical volatility levels of the Company and peer companies.

Schedule of Sensitivity Analysis



	Decrease (Increase) as of March 8, 2019							Decrease (Increase) as of December 31, 2019
		Altria Warrant		Pre-emptive Rights		Top-up Rights		Altria Warrant		Pre-emptive Rights		Top-up Rights
Share price at issuance date		$	138,098	$	13,183	$	52,113	$	36,436	$	2,743	$	9,577
Weighted average expected life		31,021		2,591		9,687		17,471		2,366		2,178
Expected annualized volatility		56,958		3,743		16,493		33,343		2,180		7,714

Segment Information (Tables)

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Schedule of Segment Data

Segment data was as follows for the year ended December 31, 2017:



	United States		Rest of World			Corporate		Total
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue
Cannabis flower	$	—	$	2,884		$	—	$	2,884
Cannabis extracts	—		113			—		113
Other	—		150			—		150
Net revenue	$	—	$	3,147		$	—	$	3,147

Equity income (loss)	$	—	$	127		$	—	$	127

Interest revenue	$	—	$	4		$	—	$	4
Interest expense	—		101			—		101
Net interest income (expense)	$	—	$	(97	)	$	—	$	(97	)

Depreciation and amortization	—		417			—		417
Income tax (benefit) expense	—		(862		)	—		(862		)
Net income (loss)	—		(1,483		)	—		(1,483		)

Consolidated balance sheets								—
Purchase of property, plant and equipment	—		32,926			—		32,926

Segment data was as follows for the year ended December 31, 2018:



	United States		Rest of World			Corporate		Total
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue
Cannabis flower	$	—	$	9,210		$	—	$	9,210
Cannabis extracts	—		2,732			—		2,732
Other	—		179			—		179
Net revenue	$	—	$	12,121		$	—	$	12,121

Equity income (loss)	$	—	$	(723	)	$	—	$	(723	)

Interest revenue	$	—	$	222		$	—	$	222
Interest expense	—		139			—		139
Net interest income (expense)	$	—	$	83		$	—	$	83

Depreciation and amortization	—		969			—		969
Income tax (benefit) expense	—		—			—		—
Net income (loss)	—		(21,817		)	—		(21,817		)

Consolidated balance sheets
Total assets	—		183,471			—		183,471
Investments in equity accounted investees	—		2,960			—		2,960
Goodwill	—		1,314			—		1,314
Purchase of property, plant and equipment	—		88,308			—		88,308

Segment data was as follows for the year ended December 31, 2019:



	United States			Rest of World			Corporate			Total
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue
Cannabis flower	$	—		$	15,020		$	—		$	15,020
Cannabis extracts	—			5,338			—			5,338
Other	3,364			28			—			3,392
Net revenue	$	3,364		$	20,386		$	—		$	23,750

Equity income (loss)	$	—		$	(2,009	)	$	—		$	(2,009	)

Interest revenue	$	6		$	29,220		$	—		$	29,226
Interest expense	—			1,244			—			1,244
Net interest income (expense)	$	6		$	27,976		$	—		$	27,982

Depreciation and amortization	46			2,055			—			2,101
Income tax (benefit) expense	—			—			—			—
Net income (loss)	(3,070		)	1,180,241			(11,597		)	1,165,574

Consolidated balance sheets
Total assets	293,985			309,854			1,486,603			2,090,442
Investments in equity accounted investees	—			557			—			557
Goodwill	213,414			1,380			—			214,794
Purchase of property, plant and equipment	259			38,405			—			38,664

Schedule of Revenue from External Customers by Geographic Areas

evenue attributed to a geographic region based on the location of the customer were as follows:



	Year ended December 31,
	2019		2018		2017
Canada	$	20,202	$	11,195	$	2,686
United States	3,364		—		—
Other countries	184		926		461
Total	$	23,750	$	12,121	$	3,147

Schedule of Long-lived Assets by Geographic Areas

Following the Company’s acquisition of Redwood during the year ended December 31, 2019, the property, plant and equipment assets were physically located in the following geographic regions:



	As of December 31, 2019
Canada	$	141,021
United States	2,103
Other countries	18,685
Total	$	161,809

Quarterly Financial Data (unaudited) (Tables)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Schedule of Selected Quarterly Data



	Fiscal Year 2019
	Q4			Q3			Q2		Q1
Net revenue	$	7,308		$	5,785		$	7,653	$	3,004
Gross profit (loss)	(20,375		)	(3,137		)	4,093		1,555
Net income (loss)	61,569			604,128			185,888		313,989
Total comprehensive income (loss)	89,833			591,706			203,835		317,887

Basic earnings per share	0.18			1.78			0.56		1.43
Diluted earnings per share	0.16			0.42			0.16		0.33



	Fiscal Year 2018
	Q4			Q3			Q2			Q1
Net revenue	$	4,285		$	2,877		$	2,630		$	2,329
Gross profit	1,880			1,585			1,658			1,090
Net income (loss)	(9,692		)	(4,785		)	(4,116		)	(3,224		)
Total comprehensive income (loss)	(18,200		)	(1,967		)	(7,672		)	(6,312		)

Basic earnings per share	(0.05		)	(0.03		)	(0.02		)	(0.02		)
Diluted earnings per share	(0.05		)	(0.03		)	(0.02		)	(0.02		)

Background (Details)	Oct. 25, 2019 $ / shares shares	Dec. 31, 2019 venture continent brand
Schedule of Equity Method Investments [Line Items]
Number of continents with international production and distribution \| continent		5
Number of adult-use brands		2
Number of hemp-derived cannabidiol personal care brands		2
Number of strategic joint ventures \| venture		4
Cronos Australia
Schedule of Equity Method Investments [Line Items]
Ownership percentage		31.00%
IPO \| Cronos Australia
Schedule of Equity Method Investments [Line Items]
Sale of stock, number of shares issued in transaction (in shares) \| shares	40,000,000
Sale of stock, price per share (in aud per share) \| $ / shares	$ 0.50

Summary of Significant Accounting Policies - Schedule of Consolidated Entities (Details)	12 Months Ended
	Dec. 31, 2019
Cronos Israel G.S. Cultivations Ltd.
Subsidiary or Equity Method Investee [Line Items]
Ownership Interest	70.00%
Cronos Israel G.S. Manufacturing Ltd.
Subsidiary or Equity Method Investee [Line Items]
Ownership Interest	90.00%
Cronos Israel G.S. Store Ltd.
Subsidiary or Equity Method Investee [Line Items]
Ownership Interest	90.00%
Cronos Israel G.S. Pharmacies Ltd.
Subsidiary or Equity Method Investee [Line Items]
Ownership Interest	90.00%

Summary of Significant Accounting Policies - Schedule of Intangible Assets Amortization Methods and Rates (Details)	12 Months Ended
	Dec. 31, 2019
Enterprise software
Finite-Lived Intangible Assets [Line Items]
Amortization rate	0.50

Summary of Significant Accounting Policies - Schedule of Property, Plant & Equipment, Useful Lives (Details)	12 Months Ended
	Dec. 31, 2019
Building \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant & equipment, useful life	15 years
Building \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant & equipment, useful life	25 years
Furniture and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant & equipment, useful life	5 years
Furniture and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant & equipment, useful life	7 years
Computer equipment
Property, Plant and Equipment [Line Items]
Property, plant & equipment, depreciation rate, double declining	50.00%

New Accounting Pronouncements (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right-of-use assets	$ 6,546	$ 1,492
Lease liabilities		1,198
Current lease liabilities	427	252
Non-current lease liabilities	$ 6,680	1,198
As previously reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right-of-use assets		159
Current lease liabilities		30
Non-current lease liabilities		87
Accounting Standards Update 2016-02 \| Adjustments
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right-of-use assets		1,333
Current lease liabilities		222
Non-current lease liabilities		$ 1,111

Revenues from Contracts with Customers - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Accounts receivable	$ 4,638	$ 3,052
Allowance for doubtful accounts receivable	$ 136	$ 37

Inventory (Details) - USD ($)	12 Months Ended
Inventory (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Inventory [Line Items]
Raw materials	$ 995,000	$ 2,577,000
Supplies and consumables	3,113,000	588,000
Total	38,043,000	7,386,000
Inventory write-down	29,440,000	0	$ 0
Dry Cannabis
Inventory [Line Items]
Work-in-progress	11,538,000	1,596,000
Finished goods	1,798,000	1,502,000
Cannabis Extracts
Inventory [Line Items]
Work-in-progress	17,975,000	0
Finished goods	2,624,000	$ 1,123,000
Repurposing Costs
Inventory [Line Items]
Inventory write-down	$ 1,940,000

Investments - Narrative (Details) - $ / shares						12 Months Ended
Investments - Narrative (Details) - $ / shares	Nov. 07, 2019	Nov. 06, 2019	Oct. 25, 2019	Jun. 14, 2018	Mar. 13, 2018	Dec. 31, 2019
Cronos GrowCo \| Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Ownership percentage				50.00%
Cronos Australia
Variable Interest Entity [Line Items]
Ownership percentage (less than)						31.00%
Cronos Australia \| Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Ownership percentage	31.00%	50.00%
MedMen Canada \| Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Ownership percentage					50.00%
NatuEra \| Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Ownership percentage						50.00%
Whistler
Variable Interest Entity [Line Items]
Ownership percentage (less than)						20.00%
IPO \| Cronos Australia
Variable Interest Entity [Line Items]
Sale of stock, number of shares issued in transaction (in shares)			40,000,000
Sale of stock, price per share (in aud per share)			$ 0.50
Cronos Australia \| IPO
Variable Interest Entity [Line Items]
Sale of stock, number of shares issued in transaction (in shares)			40,000,000
Sale of stock, price per share (in aud per share)			$ 0.50
Minimum \| MedMen Canada \| Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
License term					20 years

Investments - Schedule of Variable Interest Entities (Details) - Variable Interest Entity, Not Primary Beneficiary - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Variable Interest Entity [Line Items]
Other Net Assets (Liabilities)	$ 13,434	$ (1,044)
Maximum Exposure to Loss	27,585	5,569
Cronos Australia
Variable Interest Entity [Line Items]
Other Net Assets (Liabilities)	10,900	(737)
Maximum Exposure to Loss	1,355	1,051
Cronos GrowCo
Variable Interest Entity [Line Items]
Other Net Assets (Liabilities)	3,091	(50)
Maximum Exposure to Loss	20,700	3,068
MedMen Canada
Variable Interest Entity [Line Items]
Other Net Assets (Liabilities)	(199)	(257)
Maximum Exposure to Loss	642	$ 1,450
NatuEra
Variable Interest Entity [Line Items]
Other Net Assets (Liabilities)	(358)
Maximum Exposure to Loss	$ 4,888

Investments - Equity Method Investments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Equity Method Investments [Roll Forward]
Balance at beginning of period	$ 2,960	$ 3,028
Capital contributions	1,658	480	$ 830
Capital contributions (disposals)	(1,415)
Share of net income (loss)	(2,009)	(723)	127
Advances to joint ventures applied to (recovered from) carrying amount of investments	946	400
Change due to currency translation	75	(225)
Balance at end of period	557	2,960	3,028
Whistler
Equity Method Investments [Roll Forward]
Balance at beginning of period	2,960	3,028
Capital contributions		0
Capital contributions (disposals)	(3,073)
Share of net income (loss)	29	178
Advances to joint ventures applied to (recovered from) carrying amount of investments	0	0
Change due to currency translation	84	(246)
Balance at end of period	0	2,960	3,028
MedMen Canada
Equity Method Investments [Roll Forward]
Balance at beginning of period	0	0
Capital contributions	0	78
Share of net income (loss)	35	(213)
Advances to joint ventures applied to (recovered from) carrying amount of investments	(35)	128
Change due to currency translation	0	7
Balance at end of period	0	0	0
Cronos GrowCo
Equity Method Investments [Roll Forward]
Balance at beginning of period	0	0
Capital contributions	1,658	77
Share of net income (loss)	(167)	(100)
Advances to joint ventures applied to (recovered from) carrying amount of investments	(22)	21
Change due to currency translation	32	2
Balance at end of period	1,501	0	0
Cronos Australia
Equity Method Investments [Roll Forward]
Balance at beginning of period	0	0
Capital contributions	0	325
Share of net income (loss)	(1,101)	(588)
Advances to joint ventures applied to (recovered from) carrying amount of investments	779	251
Change due to currency translation	(24)	12
Balance at end of period	(346)	0	0
NatuEra
Equity Method Investments [Roll Forward]
Balance at beginning of period	0	0
Capital contributions	0	0
Share of net income (loss)	(805)	0
Advances to joint ventures applied to (recovered from) carrying amount of investments	224	0
Change due to currency translation	(17)	0
Balance at end of period	$ (598)	$ 0	$ 0

Investments - Schedule of Financial Information for Equity Method Investments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Current assets	$ 23,200	$ 7,121
Non-current assets	76,212	27,129
Current liabilities	52,796	3,746
Non-current liabilities	33,189	13,201
Revenue	52	5,344
Gross profit	0	0
Net income (loss)	$ (2,048)	$ (874)

Advances to Joint Ventures (Details) $ in Thousands	12 Months Ended
Advances to Joint Ventures (Details) $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2019 AUD ($)
Investments in and Advances to Affiliates, at Fair Value [Roll Forward]
Balance at beginning of period	$ 4,689
Balance at beginning of period	19,437	$ 4,689
Other Affiliates
Investments in and Advances to Affiliates, at Fair Value [Roll Forward]
Balance at beginning of period	4,689	0
Advances (repayments)	15,135	4,936
Advances to joint ventures recovered from (applied to) carrying amount of investments	(946)	(400)
Changes due to currency translation	559	153
Balance at beginning of period	19,437	4,689
Other Affiliates \| MedMen Canada
Investments in and Advances to Affiliates, at Fair Value [Roll Forward]
Balance at beginning of period	1,244	0
Advances (repayments)	(852)	1,309
Advances to joint ventures recovered from (applied to) carrying amount of investments	35	(128)
Changes due to currency translation	44	63
Balance at beginning of period	471	1,244
Other Affiliates \| Cronos GrowCo
Investments in and Advances to Affiliates, at Fair Value [Roll Forward]
Balance at beginning of period	2,970	0
Advances (repayments)	15,494	3,127
Advances to joint ventures recovered from (applied to) carrying amount of investments	22	(21)
Changes due to currency translation	480	(136)
Balance at beginning of period	18,966	2,970
Other Affiliates \| Cronos Australia
Investments in and Advances to Affiliates, at Fair Value [Roll Forward]
Balance at beginning of period	475	0
Advances (repayments)	274	500
Advances to joint ventures recovered from (applied to) carrying amount of investments	(779)	(251)
Changes due to currency translation	30	226
Balance at beginning of period	0	475
Face amount			$ 1,500,000
Interest rate			12.00%
Additional interest rate if past due			2.00%
Other Affiliates \| NatuEra
Investments in and Advances to Affiliates, at Fair Value [Roll Forward]
Balance at beginning of period	0	0
Advances (repayments)	219	0
Advances to joint ventures recovered from (applied to) carrying amount of investments	(224)	0
Changes due to currency translation	5	0
Balance at beginning of period	$ 0	$ 0

Loan Receivable - Schedule of Loan Receivable (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current portion
Total current portion of loans receivable	$ 4,664,000	$ 230,000
Long term portion
Total long term portion of loans receivable	44,967,000	0
Loans Receivable
Current portion
Add: Accrued interest	89,000	36,000
Total current portion of loans receivable	4,664,000	230,000
Long term portion
Add: Accrued interest	702,000	0
Total long term portion of loans receivable	44,967,000	0
Total loans receivable	49,631,000	230,000
NatuEra Series A Loan \| Loans Receivable
Current portion
Current portion of loans receivable, before accrued interest	4,575,000	0
Evergreen Loan \| Loans Receivable
Current portion
Current portion of loans receivable, before accrued interest	0	194,000
Add: Accrued interest	36,000
Cronos GrowCo Credit Facility \| Loans Receivable
Long term portion
Long term portion of loans receivable, before accrued interest	31,678,000	0
2645485 Ontario Inc. Mucci Promissory Note \| Loans Receivable
Long term portion
Long term portion of loans receivable, before accrued interest	$ 12,587,000	$ 0

Loan Receivable - Narrative (Details)		4 Months Ended	12 Months Ended
Loan Receivable - Narrative (Details)	Jun. 28, 2019 CAD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Sep. 27, 2019 USD ($)	Aug. 23, 2019 USD ($)	Jun. 09, 2014 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from repayment of loans receivable			$ 237,000	$ 0	$ 0
Draw downs			43,337,000	0	$ 0
Loans Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accrued interest		$ 89,000	89,000	$ 36,000
Loans Receivable \| NatuEra Series A Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Face amount						$ 4,575,000
Total aggregate principal amount						$ 9,150,000
Funding commitment percentage						50.00%
Stated interest rate						5.67%
Loans Receivable \| Evergreen Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Face amount								$ 194,000
Stated interest rate								8.00%
Proceeds from repayment of loans receivable			230,000
Accrued interest		36,000	$ 36,000
Loans Receivable \| Cronos GrowCo Credit Facility
Accounts, Notes, Loans and Financing Receivable [Line Items]
Face amount							$ 100,000,000
Draw downs		$ 31,678,000
Loans Receivable \| 2645485 Ontario Inc. Mucci Promissory Note
Accounts, Notes, Loans and Financing Receivable [Line Items]
Face amount	$ 16,350,000
Stated interest rate	3.95%
Due on demand, term	90 days
Due on demand, intended demand term, minimum	12 months
Loans Receivable \| NatuEra \| NatuEra Series A Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Funding commitment percentage						50.00%
Loans Receivable \| Mucci \| Cronos GrowCo Credit Facility
Accounts, Notes, Loans and Financing Receivable [Line Items]
Funding commitment percentage							50.00%

Other Investments - Summary of Fair Value Gains (Losses) Recognized (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Investments, Debt and Equity Securities [Abstract]
Gain recognized in other comprehensive income (loss) before taxes	$ 0	$ 0	$ 469

Other Investments - Summary of Fair Value Through Profit or Loss Investment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Debt and Equity Securities, FV-NI [Line Items]
Fair value through profit or loss investment	$ 0	$ 297	$ 0
Canopy
Debt and Equity Securities, FV-NI [Line Items]
Fair value through profit or loss investment	$ 0	$ 297	$ 0

Other Investments - Gain Recognized in Net Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Debt and Equity Securities, FV-NI [Line Items]
Gain on other investments	$ 747	$ 164
Gain recognized in net income (loss)			$ 3,746
Canopy
Debt and Equity Securities, FV-NI [Line Items]
Gain on other investments	51	166
Gain recognized in net income (loss)			27
Vivo Cannabis
Debt and Equity Securities, FV-NI [Line Items]
Gain on other investments	0	(173)
Gain recognized in net income (loss)			3,208
The Hydropothecary Corporation
Debt and Equity Securities, FV-NI [Line Items]
Gain on other investments	0	0
Gain recognized in net income (loss)			507
Aurora
Debt and Equity Securities, FV-NI [Line Items]
Gain on other investments	696	0
Warrants \| Vivo Cannabis
Debt and Equity Securities, FV-NI [Line Items]
Gain on other investments	$ 0	$ 171
Gain recognized in net income (loss)			$ 4

Other Investments - Narrative (Details) $ in Thousands		12 Months Ended
Other Investments - Narrative (Details) $ in Thousands	Mar. 04, 2019 USD ($) shares	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($) shares	Dec. 31, 2017 USD ($) shares
Debt and Equity Securities, FV-NI [Line Items]
Proceeds from exercise of warrants		$ 0	$ 88	$ 1,749
Equity Securities \| Canopy
Debt and Equity Securities, FV-NI [Line Items]
Investment owned, number of shares sold (in shares) \| shares			18,436,000	7,374,000
Proceeds from sale of equity securities, FV-NI		$ 355	$ 530
Proceeds from sale of available-for-sale securities, equity				$ 68
Equity Securities \| ABcann
Debt and Equity Securities, FV-NI [Line Items]
Investment owned, number of shares sold (in shares) \| shares				8,770,001
Proceeds from sale of available-for-sale securities, equity				$ 7,602
Common stock, value, subscriptions				$ 808
Equity Securities \| Vivo Cannabis
Debt and Equity Securities, FV-NI [Line Items]
Investment owned, number of shares sold (in shares) \| shares			182,927
Proceeds from sale of equity securities, FV-NI			$ 216
Number of securities called by warrants or rights (in shares) \| shares			182,927
Proceeds from exercise of warrants			$ 87
Equity Securities \| The Hydropothecary Corporation
Debt and Equity Securities, FV-NI [Line Items]
Investment owned, number of shares sold (in shares) \| shares				550,002
Proceeds from sale of available-for-sale securities, equity				$ 719
Stock split, conversion ratio				6
Equity Securities \| Aurora
Debt and Equity Securities, FV-NI [Line Items]
Investment owned, number of shares sold (in shares) \| shares	2,524,341
Proceeds from sale of equity securities, FV-NI	$ 19,299
Shares received (in shares) \| shares	2,524,341

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2019	Jan. 01, 2018	Jan. 01, 2017
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	$ 148,549	$ 63,733	$ 22,301
Ending balance	1,749,030	148,549	63,733
Net unrealized gain (loss) on revaluation and disposal of other investments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	5	446	43
Cumulative effect from adoption of ASU 2016-01				$ 0	$ (444)	$ 0
Net unrealized (loss) gain	0	3	415
Reclassification of net (gain) loss to net income	0	0	(12)
Ending balance	5	5	446
Net foreign exchange gain (loss) on translation of foreign operations
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(9,875)	2,456	0
Net unrealized (loss) gain	37,708	(12,331)	2,456
Ending balance	27,833	(9,875)	2,456
Accumulated other comprehensive income (loss)
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(9,870)	2,902	43
Cumulative effect from adoption of ASU 2016-01					$ (444)
Ending balance	$ 27,838	$ (9,870)	$ 2,902

Leases (Details) $ in Thousands	12 Months Ended
Leases (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Lease cost
Operating lease cost	$ 760
Short-term lease cost	373
Total lease cost	$ 1,133
Weighted-average remaining lease term – operating leases	5 years
Weighted-average discount rate – operating leases	12.00%
Land-use Rights Lease
Lessee, Lease, Description [Line Items]
Operating lease, term	15 years
Operating lease, extension term	10 years
Land-use Rights Lease \| Minimum
Lessee, Lease, Description [Line Items]
Operating lease, term	3 years
Land-use Rights Lease \| Maximum
Lessee, Lease, Description [Line Items]
Operating lease, term	9 years

Loans Payable - Long-term Narrative (Details)				12 Months Ended
Loans Payable - Long-term Narrative (Details)	Jan. 23, 2019 CAD ($)	Jan. 23, 2019 USD ($)	Aug. 23, 2017 CAD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2018 CAD ($)	Dec. 31, 2018 USD ($)	Aug. 23, 2017 USD ($)
Debt Instrument [Line Items]
Repayments of construction loans payable				$ 15,971,000	$ 0	$ 0
Repayments of construction loans payable, accrued interest and fees				89,000	$ 143,000	$ 0
Construction Loans
Debt Instrument [Line Items]
Long-term debt				0			$ 20,951,000	$ 15,625,000
Accrued interest							121,000	89,000
Payments of transaction costs							481,000	353,000
Holdback payable				$ 0			$ 7,887,000	$ 5,783,000
Construction Loans \| Construction Loan Agreement
Debt Instrument [Line Items]
Face amount			$ 40,000,000						$ 31,860,000
Maximum aggregate advances, pending appraisal			35,000,000						27,877,000
Maximum aggregate advances, pending appraisal, minimum appraised value			$ 8,000,000						$ 6,372,000
Interest rate			12.00%						12.00%
Term of instrument			2 years
Extension term			12 months
Repayments of construction loans payable	$ 21,311,000	$ 15,971,000
Repayments of construction loans payable, accrued interest and fees	$ 275,000	$ 206,000

Loans Payable - Short-term Narrative (Details) - Non-revolving Term Loan Facility - Credit Facility	Mar. 08, 2019 CAD ($)	Mar. 08, 2019 USD ($)	Jan. 23, 2019 CAD ($)	Jan. 23, 2019 USD ($)
Short-term Debt [Line Items]
Payments of transaction costs	$ 523,000	$ 395,000
Maximum borrowing capacity			$ 65,000,000	$ 48,715,000

Property, Plant and Equipment (Details) - USD ($)	12 Months Ended
Property, Plant and Equipment (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation and amortization	$ (9,443,000)	$ (2,438,000)
Balance at December 31	161,809,000	125,905,000
Depreciation expense included in costs of sales	1,812,000	374,000	$ 351,000
Depreciation expense included in operating expenses	1,455,000	423,000	$ 417,000
Interest costs capitalized	0	89,000
Land
Property, Plant and Equipment [Line Items]
Cost	3,727,000	2,451,000
Building
Property, Plant and Equipment [Line Items]
Cost	150,324,000	15,875,000
Furniture and equipment
Property, Plant and Equipment [Line Items]
Cost	10,156,000	4,788,000
Computer equipment
Property, Plant and Equipment [Line Items]
Cost	687,000	340,000
Leasehold improvements
Property, Plant and Equipment [Line Items]
Cost	2,789,000	1,161,000
Construction in progress
Property, Plant and Equipment [Line Items]
Cost	$ 3,569,000	$ 103,728,000

Intangible Assets and Goodwill - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ 1,182	$ 518
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Cost	73,502	8,755
Accumulated Amortization	1,182	518
Net	72,320	8,237
Lord Jones brand
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets (excluding goodwill)	64,000	0
Trademarks
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets (excluding goodwill)	36	0
Software
Finite-Lived Intangible Assets [Line Items]
Cost	541	264
Accumulated Amortization	202	53
Net	339	211
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 202	53
Health Canada licenses
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in years)	17 years
Cost	$ 8,627	8,217
Accumulated Amortization	976	465
Net	7,651	7,752
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 976	465
Israeli Codes
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in years)	25 years
Cost	$ 298	274
Accumulated Amortization	4	0
Net	294	274
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 4	$ 0

Intangible Assets and Goodwill - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Indefinite-lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 646,000	$ 546,000	$ 0
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2020	531,000
2021	520,000
2022	496,000
2023	480,000
2024	479,000
Lord Jones brand
Indefinite-lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 64,000,000

Intangible Assets and Goodwill - Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill [Roll Forward]
Balance at beginning of period	$ 1,314	$ 1,426
Additions	213,414	0
Effect of CTA	66	(112)
Balance at end of period	214,794	1,314
OGBC
Goodwill [Roll Forward]
Balance at beginning of period	287	312
Additions	0	0
Effect of CTA	15	(25)
Balance at end of period	302	287
Peace Naturals
Goodwill [Roll Forward]
Balance at beginning of period	1,027	1,114
Additions	0	0
Effect of CTA	51	(87)
Balance at end of period	1,078	1,027
Redwood
Goodwill [Roll Forward]
Balance at beginning of period	0	0
Additions	213,414	0
Effect of CTA	0	0
Balance at end of period	$ 213,414	$ 0

Capital Stock - Narrative (Details) $ in Thousands			12 Months Ended
Capital Stock - Narrative (Details) $ in Thousands	Sep. 05, 2019 USD ($) shares	Mar. 08, 2019 shares	Dec. 31, 2019 USD ($) day vote installment shares	Dec. 31, 2018 USD ($) shares	Dec. 31, 2017 USD ($) shares
Subsidiary, Sale of Stock [Line Items]
Common shares, number of votes per share \| vote			1
Shares issued			$ 304,821	$ 115,510	$ 38,542
Share issuance costs			3,722	$ 7,577	$ 2,114
Altria Investment
Subsidiary, Sale of Stock [Line Items]
Shares issued (in shares) \| shares		149,831,154
Shares issued			1,809,556
Transaction costs			$ 25,223
Common Shares
Subsidiary, Sale of Stock [Line Items]
Shares issued (in shares) \| shares			155,773,757	15,677,143	19,852,301
Shares issued			$ 304,411	$ 115,510	$ 38,542
Stock repurchased during period (in shares) \| shares			0	0	0
Common Shares \| Altria Investment
Subsidiary, Sale of Stock [Line Items]
Shares issued (in shares) \| shares			149,831,154
Shares issued			$ 248,302
Share issuance costs			3,722
Transaction costs			$ 3,642
Common Shares \| Private Placements
Subsidiary, Sale of Stock [Line Items]
Shares issued (in shares) \| shares			856,017		6,671,111
Shares issued					$ 2,160
Share issuance costs					$ 23
Common stock, vesting rights, number of equal installments \| installment			3
Stock issued during period, new issues, fair value			$ 6,000
Stock issued during period, new issues, measurement input \| day			10
Common Shares \| Bought Deal Offerings
Subsidiary, Sale of Stock [Line Items]
Shares issued (in shares) \| shares				15,677,143	13,181,190
Shares issued				$ 115,510	$ 26,382
Share issuance costs				$ 7,577	$ 2,091
Derivative Liability \| Altria Investment
Subsidiary, Sale of Stock [Line Items]
Transaction costs			$ 21,581
Redwood
Subsidiary, Sale of Stock [Line Items]
Consideration transferred, common shares (in shares) \| shares	5,086,586
Consideration transferred, common shares, amount	$ 56,109
Redwood \| Common Shares
Subsidiary, Sale of Stock [Line Items]
Consideration transferred, common shares (in shares) \| shares			5,086,586
Consideration transferred, common shares, amount			$ 56,109

Capital Stock - Schedule of Common Stock Outstanding Roll Forward (Details) - shares		12 Months Ended
	Mar. 08, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Altria Investment
Class of Stock [Line Items]
Shares issued (in shares)	149,831,154
Common Shares
Class of Stock [Line Items]
Shares issued (in shares)		155,773,757	15,677,143	19,852,301
Common Shares \| Bought Deal Offerings
Class of Stock [Line Items]
Shares issued (in shares)			15,677,143	13,181,190
Common Shares \| Private Placements
Class of Stock [Line Items]
Shares issued (in shares)		856,017		6,671,111
Common Shares \| Altria Investment
Class of Stock [Line Items]
Shares issued (in shares)		149,831,154
Common Shares \| Redwood Acquisition
Class of Stock [Line Items]
Shares issued (in shares)		5,086,586

General and Administrative Expenses - Schedule of General and Administrative Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Salaries and wages	$ 17,829	$ 4,294	$ 989
Professional and consulting	15,369	5,242	2,197
Office and general	13,407	3,713	1,236
Other	2,767	198	482
Total	$ 49,372	$ 13,447	$ 4,904

Share-based Payments - Summary of Changes in Warrants (Details) - Warrants - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Weighted average exercise price (C$)
Balance at beginning of period (in dollars per share)	$ 0.26	$ 0.24	$ 0.24
Exercise of warrants (in dollars per share)	0.26	0.14	0.23
Expiry of warrants (in dollars per share)		0.08	0.70
Balance at end of period (in dollars per share)	$ 0.26	$ 0.26	$ 0.24
Number of awards
Balance at beginning of period (in shares)	25,457,623	38,654,654	45,885,172
Exercise of warrants (in shares)	(7,390,961)	(13,114,336)	(7,211,308)
Expiry of warrants (in shares)		(82,695)	(19,210)
Balance at end of period (in shares)	18,066,662	25,457,623	38,654,654

Share-based Payments - Summary of Outstanding Warrants (Details) - Warrants - $ / shares	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of warrants (in shares)	18,066,662	25,457,623	38,654,654	45,885,172
Weighted average exercise price (in dollars per share)	$ 0.26	$ 0.26	$ 0.24	$ 0.24
October 8 – 28, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of warrants (in shares)	2,976,610
Weighted average exercise price (in dollars per share)	$ 0.31
May 13 – 27, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of warrants (in shares)	15,090,052
Weighted average exercise price (in dollars per share)	$ 0.25

Share-based Payments - Stock Options Narrative (Details) $ / shares in Units, $ in Thousands, $ in Thousands		12 Months Ended
	Jun. 28, 2018 shares	Dec. 31, 2019 CAD ($) $ / shares shares	Dec. 31, 2019 USD ($)	Dec. 31, 2018 CAD ($) $ / shares shares	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Nov. 12, 2019 shares	Dec. 31, 2017 $ / shares shares	Dec. 31, 2016 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding (in shares) \| shares		14,149,502		12,902,995				11,603,750	6,177,594
Share-based payments \| $			$ 11,619		$ 8,151	$ 1,931
Fair value of stock options vested \| $		$ 10,278		$ 8,151
Weighted average exercise price of options outstanding (in dollars per share) \| $ / shares		$ 4.84		$ 2.99				$ 2.05	$ 1.10
Weighted average exercise price of options exercisable (in dollars per share) \| $ / shares		$ 2.93		2.28				1.71
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period, due to death, disability, or incapacity		180 days	180 days
Stock options \| 2015 Stock Option Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding (in shares) \| shares		12,332,215
Share-based payments \| $			$ 7,411		8,062	$ 1,931
Future awards to be granted (in shares) \| shares	0
Stock options \| 2018 Stock Option Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding (in shares) \| shares		1,817,287
Share-based payments \| $			$ 2,850		$ 89
Common shares issuable (in shares) \| shares		34,881,747.2					34,881,747
Shares issued, maximum percentage of outstanding stock	10.00%
Vesting terms		5 years	5 years
Maximum \| Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price at grant date (in dollars per share) \| $ / shares		$ 24.75		15.29				3.27
Maximum \| Stock options \| 2018 Stock Option Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period		7 years	7 years
Vesting terms		5 years	5 years
Minimum \| Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price at grant date (in dollars per share) \| $ / shares		$ 15.34		7.57				2.42
Minimum \| Stock options \| 2018 Stock Option Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms		3 years	3 years
Weighted Average \| Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price at grant date (in dollars per share) \| $ / shares		$ 23.88		$ 9.37				$ 3.66

Share-based Payments - Summary of the Changes in Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Weighted average exercise price
Balance at beginning of period (in dollars per share)	$ 2.99	$ 2.05	$ 1.10
Issuance of options (in dollars per share)	20.08	8.23	2.82
Exercise of options (in dollars per share)	3.48	1.41	1.03
Cancellation of options (in dollars per share)	2.27	2.43	1.15
Balance at end of period (in dollars per share)	$ 4.84	$ 2.99	$ 2.05
Number of options
Balance at beginning of period (in shares)	12,902,995	11,603,750	6,177,594
Issuance of options (in shares)	1,534,162	1,910,000	6,402,000
Exercise of options (in shares)	(282,572)	(597,379)	(571,246)
Cancellation of options (in shares)	(5,083)	(13,376)	(404,598)
Balance at end of period (in shares)	14,149,502	12,902,995	11,603,750

Share-based Payments - Summary of Outstanding and Exercisable Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Outstanding at December 31, 2019
Number of options (in shares)	14,149,502	12,902,995	11,603,750	6,177,594
Exercise price (in dollars per share)	$ 4.84	$ 2.99	$ 2.05	$ 1.10
Remaining contractual life	2 years 6 months 22 days
Exercisable at December 31, 2019
Number of options (in shares)	9,034,714
Exercise price (in dollars per share)	$ 2.93	$ 2.28	$ 1.71
Remaining contractual life	2 years 3 months 7 days
August 5, 2016
Outstanding at December 31, 2019
Number of options (in shares)	1,058,334
Exercise price (in dollars per share)	$ 0.50
Remaining contractual life	1 year 7 months 6 days
October 6, 2016
Outstanding at December 31, 2019
Number of options (in shares)	3,242,542
Exercise price (in dollars per share)	$ 1.23
Remaining contractual life	1 year 9 months 7 days
November 21, 2016
Outstanding at December 31, 2019
Number of options (in shares)	182,000
Exercise price (in dollars per share)	$ 1.84
Remaining contractual life	1 year 10 months 21 days
April 12, 2017
Outstanding at December 31, 2019
Number of options (in shares)	3,255,009
Exercise price (in dollars per share)	$ 3.14
Remaining contractual life	2 years 3 months 11 days
August 24, 2017
Outstanding at December 31, 2019
Number of options (in shares)	2,853,288
Exercise price (in dollars per share)	$ 2.42
Remaining contractual life	2 years 7 months 24 days
November 9, 2017
Outstanding at December 31, 2019
Number of options (in shares)	200,000
Exercise price (in dollars per share)	$ 3.32
Remaining contractual life	2 years 10 months 10 days
January 30, 2018
Outstanding at December 31, 2019
Number of options (in shares)	267,917
Exercise price (in dollars per share)	$ 8.40
Remaining contractual life	3 years 29 days
January 31, 2018
Outstanding at December 31, 2019
Number of options (in shares)	109,375
Exercise price (in dollars per share)	$ 9.00
Remaining contractual life	3 years 1 month 2 days
May 17, 2018
Outstanding at December 31, 2019
Number of options (in shares)	1,163,750
Exercise price (in dollars per share)	$ 7.57
Remaining contractual life	3 years 4 months 17 days
June 28, 2018
Outstanding at December 31, 2019
Number of options (in shares)	180,000
Exercise price (in dollars per share)	$ 8.22
Remaining contractual life	3 years 5 months 27 days
September 13, 2018
Outstanding at December 31, 2019
Number of options (in shares)	25,000
Exercise price (in dollars per share)	$ 14.70
Remaining contractual life	3 years 8 months 12 days
October 12, 2018
Outstanding at December 31, 2019
Number of options (in shares)	28,125
Exercise price (in dollars per share)	$ 11.80
Remaining contractual life	3 years 9 months 11 days
December 14, 2018
Outstanding at December 31, 2019
Number of options (in shares)	50,000
Exercise price (in dollars per share)	$ 15.29
Remaining contractual life	3 years 11 months 16 days
Granted March 28, 2019
Outstanding at December 31, 2019
Number of options (in shares)	51,830
Exercise price (in dollars per share)	$ 24.75
Remaining contractual life	4 years 2 months 27 days
Granted May 11, 2019
Outstanding at December 31, 2019
Number of options (in shares)	1,263,957
Exercise price (in dollars per share)	$ 20.65
Remaining contractual life	4 years 4 months 10 days
Granted August 12, 2019
Outstanding at December 31, 2019
Number of options (in shares)	31,115
Exercise price (in dollars per share)	$ 17.68
Remaining contractual life	4 years 7 months 13 days
Granted September 5, 2019
Outstanding at December 31, 2019
Number of options (in shares)	187,260
Exercise price (in dollars per share)	$ 15.34
Remaining contractual life	4 years 8 months 5 days
Stock options \| August 5, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| October 6, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| November 21, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| April 12, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| August 24, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| November 9, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| January 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| January 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| May 17, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| June 28, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	60 months
Stock options \| September 13, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| October 12, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| December 14, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	60 months
Stock options \| Granted March 28, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| Granted May 11, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| Granted August 12, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months
Stock options \| Granted September 5, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting terms	48 months

Share-based Payments - Fair Value of Options Issued (Details) - Stock options - $ / shares	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate, minimum	1.93%	1.39%		0.96%
Risk-free interest rate, maximum	2.45%	1.62%		1.59%
Expected life of options		5 years		5 years
Expected annualized volatility		82.00%	55.00%	55.00%
Expected dividend yield		0.00%	0.00%	0.00%
Weighted average Black-Scholes value at grant date (in dollars per share)		$ 13.03	$ 4.09	$ 1.39
Forfeiture rate		0.00%	0.00%	0.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price at grant date (in dollars per share)	$ 7.57	$ 15.34	$ 7.57	$ 2.42
Exercise price (in dollars per share)	$ 7.57	15.34	7.57	2.42
Expected life of options	5 years
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price at grant date (in dollars per share)	$ 15.29	24.75	15.29	3.27
Exercise price (in dollars per share)	$ 15.29	$ 24.75	$ 15.29	$ 3.22
Expected life of options	7 years

Share-based Payments - Restricted Share Units Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Sep. 05, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based payments		$ 11,619	$ 8,151	$ 1,931
Restricted share units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuances (in shares)	732,972	732,972	0	0
Award vesting rights, number of common shares per award (in shares)	1
Share price at grant date (in dollars per share)	$ 15.34
Vesting terms	3 years
Share-based payments		$ 889
Outstanding awards (in shares)		732,972	0	0

Share-based Payments - Summary of Restricted Share Units Activity (Details) - USD ($) $ in Thousands		12 Months Ended
	Sep. 05, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based reserve
Granting and vesting of awards		$ 11,619	$ 8,151	$ 1,931
Restricted share units
Number of awards
Balance at beginning of period (in shares)		0	0
Issuance of RSUs (in shares)	732,972	732,972	0	0
Vesting of issued RSUs (in shares)		0
Balance at end of period (in shares)		732,972	0	0
Share-based reserve
Balance at January 1, 2019		$ 0
Granting and vesting of awards		889
Balance at December 31, 2019		$ 889	$ 0

Share-based Payments - Summary of Deferred Share Units Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Financial liability
Granting and vesting of awards	$ 11,619	$ 8,151	$ 1,931
Deferred Share Units (DSUs)
Number of awards
Balance at beginning of period (in shares)	0	0
Granting and vesting of DSUs (in shares)	33,397
Balance at end of period (in shares)	33,397	0	0
Financial liability
Balance at January 1, 2019	$ 0
Granting and vesting of awards	452
Gain on revaluation	(197)
Balance at December 31, 2019	$ 255	$ 0

Share-based Payments - Deferred Share Units Narrative (Details) - Deferred Share Units (DSUs) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuances (in shares)	0	0
Outstanding awards (in shares)	0	0	33,397

Earnings (loss) per Share - Schedule of Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Basic earnings (loss) per share computation
Net income (loss) attributable to common shareholders of Cronos Group									$ 1,166,506	$ (21,636)	$ (1,483)
Weighted average number of common shares outstanding used in the computation of basic earnings (loss) per share (in shares)									310,067,179	172,269,170	134,803,542
Basic earnings (loss) per share (in dollars per share)	$ 0.18	$ 1.78	$ 0.56	$ 1.43	$ (0.05)	$ (0.03)	$ (0.02)	$ (0.02)	$ 3.76	$ (0.13)	$ (0.01)
Diluted earnings (loss) per share computation
Net income (loss) used in the computation of basic earnings (loss) per share									$ 1,166,506	$ (21,636)	$ (1,483)
Adjustment for gain on revaluation of derivative liabilities									(24,416)	0	0
Net income (loss) used in the computation of diluted income (loss) per share									$ 1,142,090	$ (21,636)	$ (1,483)
Weighted average number of common shares outstanding used in the computation of basic earnings (loss) per share (in shares)									310,067,179	172,269,170	134,803,542
Weighted average number of common shares for computation of diluted income (loss) per share (in shares)									342,811,992	172,269,170	176,789,161
Diluted earnings (loss) per share (in dollars per share)	$ 0.16	$ 0.42	$ 0.16	$ 0.33	$ (0.05)	$ (0.03)	$ (0.02)	$ (0.02)	$ 3.33	$ (0.13)	$ (0.01)
Altria Warrant
Diluted earnings (loss) per share computation
Dilutive effect of derivative liabilities (in shares)									0	0	0
Top-up Rights
Diluted earnings (loss) per share computation
Dilutive effect of derivative liabilities (in shares)									1,881,002	0	0
Warrants
Diluted earnings (loss) per share computation
Dilutive effect of awards (in shares)									19,481,352	0	38,378,288
Stock options and share appreciation rights
Diluted earnings (loss) per share computation
Dilutive effect of awards (in shares)									10,649,487	0	3,607,331
Restricted share units
Diluted earnings (loss) per share computation
Dilutive effect of awards (in shares)									732,972	0	0

Earnings (loss) per Share - Schedule of Antidilutive Securities Excluded from Computation of Diluted Shares Outstanding (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities (in shares)	131,871,103	38,360,618	0
Ginkgo Equity Milestones
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities (in shares)	14,674,904	0	0
Pre-emptive Rights
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities (in shares)	12,006,740	0	0
Altria Warrant
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities (in shares)	77,514,993	0	0
Top-up Rights - fixed price
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities (in shares)	25,103,456	0	0
Top-up Rights - market price
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities (in shares)	1,255,223	0	0.00
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities (in shares)	1,315,787	12,902,995	0.00
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities (in shares)	0	25,457,623	0

Related Party Transactions and Balances (Details) - USD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019	Mar. 08, 2019
Cronos Group, Inc. \| Altria Group, Inc.
Related Party Transaction [Line Items]
Ownership percentage			45.00%
Altria Pinnacle LLC. \| Consulting Services \| Altria Pinnacle LLC.
Related Party Transaction [Line Items]
Consulting fees		$ 3,479
Accrual for consulting services	$ 1,152	$ 1,152
Altria Group, Inc. \| Purchase of Machinery and Equipment \| Altria Pinnacle LLC.
Related Party Transaction [Line Items]
Purchases	$ 1,258

Business Combinations - Narrative (Details)		4 Months Ended	12 Months Ended
Business Combinations - Narrative (Details)	Sep. 05, 2019 USD ($) subsidiary	Dec. 31, 2019 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($) subsidiary	Dec. 31, 2017 subsidiary	Sep. 05, 2019 $ / shares
Business Acquisition [Line Items]
Number of operating subsidiaries acquired \| subsidiary				0	0
Redwood
Business Acquisition [Line Items]
Number of operating subsidiaries acquired \| subsidiary	4
Consideration transferred	$ 283,300,000
Payments to acquire businesses	227,191,000
Consideration transferred, common shares, amount	$ 56,109,000
Consideration transferred, common shares, volume weighted average trading price, consecutive trading days prior to date of agreement	10 days
Consideration transferred, common shares, volume weighted average trading price (in dollars per share) \| $ / shares						$ 14.74
Acquisition-related costs			$ 8,531,000
Business acquisition, goodwill, expected tax deductible amount	$ 0
Revenue of acquiree since acquisition date		$ 3,364,000
Income (loss) of acquiree since acquisition date		$ 2,613,000
Pro forma revenue			12,266,000	$ 7,630,000
Pro forma net income (loss)			$ (1,112,000)	$ 1,533,000

Business Combinations - Schedule of Fair Value of Net Assets Acquired (Details) - USD ($)	Sep. 05, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Fair value of net assets acquired
Goodwill		$ 214,794,000	$ 1,314,000	$ 1,426,000
Redwood
Fair value of net assets acquired
Cash	$ 2,896,000
Accounts receivable	647,000
Prepaid expenses and other assets	265,000
Inventory	2,806,000
Property and equipment	1,890,000
Right-of-use assets	3,533,000
Intangible assets	64,037,000
Goodwill	213,414,000
Accounts payable and accrued liabilities	(2,688,000)
Lease obligations	(3,500,000)
Net assets acquired	283,300,000
Business combination, acquired receivable, fair value	647,000
Business combination, acquired receivables, estimated uncollectible	0
Brand name \| Redwood
Fair value of net assets acquired
Indefinite-lived intangible assets acquired, fair value	$ 64,000,000

Commitments - Summary of Future Minimum Lease Payments Under Operating Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2020	$ 1,644
2021	1,668
2022	1,666
2023	1,651
2024 and thereafter	$ 4,017
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2020		$ 426
2021		430
2022		434
2023		479
2024 and thereafter		$ 2,000

Commitments - R&D Commitments (Details) - Research and Development Arrangement - USD ($) $ in Thousands	Feb. 18, 2019	Oct. 15, 2018	Sep. 04, 2018	Jul. 17, 2018
Ginkgo
Long-term Purchase Commitment [Line Items]
Common shares issuable (up to) (in shares)			14,674,903
Common shares issuable, value assigned				$ 100,000
Payments subject to milestones			$ 22,000
Technion
Long-term Purchase Commitment [Line Items]
Payments subject to milestones		$ 4,900
Amount of commitment		$ 1,784
Research funding period		3 years
Altria Ventures
Long-term Purchase Commitment [Line Items]
Monthly fee, percentage of direct and indirect service costs	105.00%

Repurposing Charges - Schedule of Plan Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Restructuring and Related Activities [Abstract]
Employee termination benefits	$ 889,000
Impairment costs associated with plan	4,439,000
Repurposing charges	$ 5,328,000	$ 0	$ 0

Repurposing Charges - Narrative (Details) - USD ($)	12 Months Ended
Repurposing Charges - Narrative (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Restructuring Cost and Reserve [Line Items]
Inventory write-down	$ 29,440,000	$ 0	$ 0
Repurposing charges	5,328,000	$ 0	$ 0
Repurposing Costs
Restructuring Cost and Reserve [Line Items]
Inventory write-down	$ 1,940,000

Repurposing Charges - Schedule of Accrued Liability Associated with Restructuring Initiative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Restructuring Reserve [Roll Forward]
Liability as of December 31, 2018	$ 0
Repurposing charges	889
Payments/Utilization	0
Effect of CTA	18
Liability as of December 31, 2019	907
Employee termination benefits
Restructuring Reserve [Roll Forward]
Liability as of December 31, 2018	0
Repurposing charges	889
Payments/Utilization	0
Effect of CTA	18
Liability as of December 31, 2019	$ 907

Income Taxes - Schedule of Income (Loss) before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating Loss Carryforwards [Line Items]
Income (loss) before income taxes	$ 1,165,574	$ (21,817)	$ (2,345)
Rest of World
Operating Loss Carryforwards [Line Items]
Income (loss) before income taxes	1,168,644	(21,817)	(2,345)
United States
Operating Loss Carryforwards [Line Items]
Income (loss) before income taxes	$ (3,070)	$ 0	$ 0

Income Taxes - Expense for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current:
Total	$ 0	$ 0	$ (862)
Deferred:
Total	0	0	0
Rest of World
Current:
Total	0	0	(862)
Deferred:
Total	0	0	0
United States
Current:
Total	0	0	0
Deferred:
Total	$ 0	$ 0	$ 0

Income Taxes - Effective Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Net income (loss)	$ 1,165,574	$ (21,817)	$ (2,345)
Expected income tax expense (recovery)	308,877	(5,782)	(621)
Non-taxable income	(2,156)	14	(588)
Non-deductible expenses	3,603	2,466	538
Effect of provincial tax rate difference	26	(64)	4
Non-deductible transaction costs	1,523	0	0
Fair value gain on financial liabilities	(338,409)	0	0
Changes in unrecognized deferred tax assets	25,904	3,674	(429)
Other	632	(308)	234
Income tax expense (recovery), net	$ 0	$ 0	$ (862)

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred assets:
Tax loss carryforwards – Canada	$ 30,908	$ 8,842
Deferred financing costs	5,690	233
Share issuance cost	2,217	1,841
Finance lease obligation	1,491	37
Plant and equipment	871	0
Investment	395	60
Intangible	0	1
Reserve	0	36
Other	482	40
Total deferred tax assets	42,054	11,090
Less valuation allowance	(36,948)	(7,931)
Net deferred tax assets	5,106	3,159
Deferred tax liabilities:
Inventory	(1,227)	(340)
Plant and equipment	0	(729)
Intangible assets	(2,126)	0
Investment	0	(30)
License	(293)	(2,060)
Right-of-use assets	(1,460)
Total deferred tax liabilities	$ (5,106)	(3,159)
Net deferred tax liability		$ 0

Income Taxes - Narrative (Details) - USD ($)	12 Months Ended
Income Taxes - Narrative (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Effective income tax rate reconciliation, at federal statutory income tax rate, percent	26.50%	26.50%	26.50%
Deferred tax liability recognized in other comprehensive income	$ 0	$ 0	$ 0
Income tax recovery	0	0	$ (862,000)
Operating loss carryforwards	115,910,000	33,341,000
Valuation Allowance [Line Items]
Valuation allowance, deferred tax asset, increase (decrease)	28,019,000	$ 5,512,000
Current Year Loss, Tax Credits, Foreign Exchange and Other Activity
Valuation Allowance [Line Items]
Valuation allowance, deferred tax asset, increase (decrease)	29,017,000
Deferred Tax Liabilities Charged to Equity
Valuation Allowance [Line Items]
Valuation allowance, deferred tax asset, increase (decrease)	$ (859,000)

Income Taxes - Summary of Operating Loss Carryforwards (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 115,910	$ 33,341
2030
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0	23
2031
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0	16
2032
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	22	250
2033
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	265	1,887
2034
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	2,572	1,307
2035
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	4,061	3,997
2036
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	3,365	3,390
2037
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	2,557	3,301
2038
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	17,769	19,170
2039
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 85,299	$ 0

Income Taxes - Summary of Valuation Allowance (Details) - SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Valuation Allowance [Roll Forward]
Balance at beginning of year	$ (7,931)	$ (2,926)
Change due to expense and foreign exchange	(998)	507
Deductions	(28,019)	(5,512)
Balance at end of year	$ (36,948)	$ (7,931)

Supplementary Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Increase (Decrease) in Operating Capital [Abstract]
Accounts receivable	$ (702)	$ (2,569)	$ (3,198)
Prepaids and other receivables	(10,509)	(2,382)	(221)
Current portion of loans receivable	(4,585)	0	0
Inventory	(51,888)	(4,092)	(2,504)
Accounts payable and other liabilities	13,317	12,705	5,164
Lease obligation	159	0	0
Total	$ (54,208)	$ 3,662	$ (759)

Financial Instruments - Credit Risk Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Concentration Risk [Line Items]
Maximum exposure to credit risk	$ 1,586,978,000	$ 34,405,000
Accounts receivable, threshold period past due, writeoff	120 days
Allowance for doubtful accounts receivable	$ 136,000	37,000
Cash and cash equivalents	1,199,693,000	23,927,000
Short-term investments	$ 306,347,000	$ 0
Two Customers \| Accounts Receivable \| Credit Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	56.00%
Five Customers \| Accounts Receivable \| Credit Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage		88.00%

Financial Instruments - Summary of Credit Loss Exposure on Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Accounts Receivable, Current, Past Due [Line Items]
Accounts receivable	$ 4,638	$ 3,052
Less than 30 days past billing date
Accounts Receivable, Current, Past Due [Line Items]
Accounts receivable	4,401	2,917
31 to 60 days past billing date
Accounts Receivable, Current, Past Due [Line Items]
Accounts receivable	130	100
61 to 90 days past billing date
Accounts Receivable, Current, Past Due [Line Items]
Accounts receivable	49	0
91 to 120 days past billing date
Accounts Receivable, Current, Past Due [Line Items]
Accounts receivable	42	14
Over 120 days past billing date
Accounts Receivable, Current, Past Due [Line Items]
Accounts receivable	$ 16	$ 21
Maximum \| Less than 30 days past billing date
Accounts Receivable, Current, Past Due [Line Items]
Expected credit loss rates	3.00%
Maximum \| 31 to 60 days past billing date
Accounts Receivable, Current, Past Due [Line Items]
Expected credit loss rates	5.00%
Maximum \| 61 to 90 days past billing date
Accounts Receivable, Current, Past Due [Line Items]
Expected credit loss rates	8.00%
Maximum \| 91 to 120 days past billing date
Accounts Receivable, Current, Past Due [Line Items]
Expected credit loss rates	12.00%
Maximum \| Over 120 days past billing date
Accounts Receivable, Current, Past Due [Line Items]
Expected credit loss rates	18.00%

Financial Instruments - Liquidity Risk Narrative (Details) - Accounts Payable - Supplier Concentration Risk	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Three Vendors
Concentration Risk [Line Items]
Concentration risk, percentage	42.00%
One Vendor
Concentration Risk [Line Items]
Concentration risk, percentage		35.00%

Financial Instruments - Summary of Analysis of the Age of Accounts Payable (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Accounts Payable, Past Due [Line Items]
Accounts payable, past due	$ 9,194	$ 1,170
Less than 30 days past billing date
Accounts Payable, Past Due [Line Items]
Accounts payable, past due	4,551	881
31 to 60 days past billing date
Accounts Payable, Past Due [Line Items]
Accounts payable, past due	2,162	268
61 to 90 days past billing date
Accounts Payable, Past Due [Line Items]
Accounts payable, past due	417	21
Over 90 days past billing date
Accounts Payable, Past Due [Line Items]
Accounts payable, past due	$ 2,064	$ 0

Financial Instruments - Currency Rate Risk Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Risks and Uncertainties [Abstract]
Foreign exchange gain (loss) on translation	$ 37,687	$ (12,337)	$ 2,456
Impact of ten percent change in exchange rate	$ 174,902	$ 14,855

Derivative Liabilities - Narrative (Details) $ in Thousands		10 Months Ended
Derivative Liabilities - Narrative (Details) $ in Thousands	Mar. 08, 2019 day warrant $ / shares shares	Dec. 31, 2019 USD ($) shares
Altria Group, Inc. \| Cronos Group, Inc.
Derivative [Line Items]
Ownership percentage	45.00%
Altria Investment
Derivative [Line Items]
Shares issued (in shares) \| shares	149,831,154
Cronos Group, Inc. \| Altria Group, Inc.
Derivative [Line Items]
Ownership percentage, if warrant exercised	55.00%
Altria Investment
Derivative [Line Items]
Maximum additional subscription percentage	10.00%
Derivative liability, additional subscription (in shares) \| shares		77,514,993
Altria Warrant
Derivative [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 19.00
Pre-emptive Rights
Derivative [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 16.25
Exercise rights, minimum ownership percentage	20.00%
Top-up Rights
Derivative [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 16.25
Exercise rights, minimum ownership percentage	20.00%
Exercise price, volume-weighted average price, measurement period	10 days
Exercise price, volume-weighted average price, measurement period, days preceding exercise \| day	10
Derivative transaction costs \| $		$ 22
Altria Warrant \| Cronos Group, Inc.
Derivative [Line Items]
Number of warrants issued \| warrant	1

Derivative Liabilities - Schedule of Reconciliation of Carrying Amounts (Details) $ in Thousands	10 Months Ended
	Dec. 31, 2019 USD ($)
Derivative Instruments [Roll Forward]
Beginning balance	$ 1,565,620
Gain on revaluation	(1,276,819)
Exercise of Rights	(15,478)
Effect of CTA	23,837
Ending balance	297,160
Altria Warrant
Derivative Instruments [Roll Forward]
Beginning balance	1,086,920
Gain on revaluation	(869,630)
Exercise of Rights	0
Effect of CTA	17,138
Ending balance	234,428
Pre-emptive Rights
Derivative Instruments [Roll Forward]
Beginning balance	92,548
Gain on revaluation	(81,070)
Exercise of Rights	0
Effect of CTA	1,309
Ending balance	12,787
Top-up Rights
Derivative Instruments [Roll Forward]
Beginning balance	386,152
Gain on revaluation	(326,119)
Exercise of Rights	(15,478)
Effect of CTA	5,390
Ending balance	$ 49,945

Derivative Liabilities - Schedule of Sensitivity Analysis (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Mar. 08, 2019
Altria Warrant
Sensitivity Analysis, Impact of 10 Percent Decrease (Increase) on Net Income (Loss) [Abstract]
Share price at issuance date	$ 36,436	$ 138,098
Weighted average expected life	17,471	31,021
Expected annualized volatility	33,343	56,958
Pre-emptive Rights
Sensitivity Analysis, Impact of 10 Percent Decrease (Increase) on Net Income (Loss) [Abstract]
Share price at issuance date	2,743	13,183
Weighted average expected life	2,366	2,591
Expected annualized volatility	2,180	3,743
Top-up Rights
Sensitivity Analysis, Impact of 10 Percent Decrease (Increase) on Net Income (Loss) [Abstract]
Share price at issuance date	9,577	52,113
Weighted average expected life	2,178	9,687
Expected annualized volatility	$ 7,714	$ 16,493

Non-monetary Transactions (Details) - Purchased Cannabis Resin and Sold Cannabis Dry Flower	1 Months Ended
	Sep. 30, 2019 USD ($) transaction	Mar. 31, 2019 USD ($) transaction
Nonmonetary Transaction [Line Items]
Number of transactions \| transaction	3	2
Revenue recognized	$ 2,300,000	$ 0
Gain (loss) recognized on transfer	$ 0	$ 0

Segment Information - Narrative (Details) $ in Thousands	12 Months Ended
Segment Information - Narrative (Details) $ in Thousands	Dec. 31, 2019 USD ($) segment	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| segment	2
Allowance for doubtful accounts receivable	$ 136	$ 37
Net revenue, before excise taxes	25,639	13,234	$ 3,147
United States
Segment Reporting Information [Line Items]
Allowance for doubtful accounts receivable	12
Two Major Customers
Segment Reporting Information [Line Items]
Allowance for doubtful accounts receivable	124
Two Major Customers \| Rest of World
Segment Reporting Information [Line Items]
Net revenue, before excise taxes	$ 7,597		$ 601
One Major Customer
Segment Reporting Information [Line Items]
Allowance for doubtful accounts receivable		37
One Major Customer \| Rest of World
Segment Reporting Information [Line Items]
Net revenue, before excise taxes		$ 2,186
Customer Concentration Risk \| Revenue Benchmark \| Two Major Customers \| Rest of World
Segment Reporting Information [Line Items]
Concentration risk, percentage	32.00%		19.00%
Customer Concentration Risk \| Revenue Benchmark \| One Major Customer \| Rest of World
Segment Reporting Information [Line Items]
Concentration risk, percentage		17.00%

Segment Information - Schedule of Segment Data (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue	$ 7,308	$ 5,785	$ 7,653	$ 3,004	$ 4,285	$ 2,877	$ 2,630	$ 2,329	$ 23,750	$ 12,121	$ 3,147
Share of net income (loss)									(2,009)	(723)	127
Interest revenue									29,226	222	4
Interest expense									1,244	139	101
Net interest income (expense)									27,982	83	(97)
Depreciation and amortization									2,101	969	417
Income tax expense (recovery)									0	0	(862)
Net income (loss)	61,569	$ 604,128	$ 185,888	$ 313,989	(9,692)	$ (4,785)	$ (4,116)	$ (3,224)	1,165,574	(21,817)	(1,483)
Consolidated balance sheets
Total assets	2,090,442				183,471				2,090,442	183,471
Investments in equity accounted investees	557				2,960				557	2,960	3,028
Goodwill	214,794				1,314				214,794	1,314	1,426
Purchase of property, plant and equipment									38,664	88,308	32,926
Operating Segments \| United States
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									3,364	0	0
Share of net income (loss)									0	0	0
Interest revenue									6	0	0
Interest expense									0	0	0
Net interest income (expense)									6	0	0
Depreciation and amortization									46	0	0
Income tax expense (recovery)									0	0	0
Net income (loss)									(3,070)	0	0
Consolidated balance sheets
Total assets	293,985				0				293,985	0
Investments in equity accounted investees	0				0				0	0
Goodwill	213,414				0				213,414	0
Purchase of property, plant and equipment									259	0	0
Operating Segments \| Rest of World
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									20,386	12,121	3,147
Share of net income (loss)									(2,009)	(723)	127
Interest revenue									29,220	222	4
Interest expense									1,244	139	101
Net interest income (expense)									27,976	83	(97)
Depreciation and amortization									2,055	969	417
Income tax expense (recovery)									0	0	(862)
Net income (loss)									1,180,241	(21,817)	(1,483)
Consolidated balance sheets
Total assets	309,854				183,471				309,854	183,471
Investments in equity accounted investees	557				2,960				557	2,960
Goodwill	1,380				1,314				1,380	1,314
Purchase of property, plant and equipment									38,405	88,308	32,926
Corporate
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									0	0	0
Share of net income (loss)									0	0	0
Interest revenue									0	0	0
Interest expense									0	0	0
Net interest income (expense)									0	0	0
Depreciation and amortization									0	0	0
Income tax expense (recovery)									0	0	0
Net income (loss)									(11,597)	0	0
Consolidated balance sheets
Total assets	1,486,603				0				1,486,603	0
Investments in equity accounted investees	0				0				0	0
Goodwill	$ 0				$ 0				0	0
Purchase of property, plant and equipment									0	0	0
Cannabis flower
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									15,020	9,210	2,884
Cannabis flower \| Operating Segments \| United States
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									0	0	0
Cannabis flower \| Operating Segments \| Rest of World
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									15,020	9,210	2,884
Cannabis flower \| Corporate
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									0	0	0
Cannabis extracts
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									5,338	2,732	113
Cannabis extracts \| Operating Segments \| United States
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									0	0	0
Cannabis extracts \| Operating Segments \| Rest of World
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									5,338	2,732	113
Cannabis extracts \| Corporate
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									0	0	0
Other
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									3,392	179	150
Other \| Operating Segments \| United States
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									3,364	0	0
Other \| Operating Segments \| Rest of World
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									28	179	150
Other \| Corporate
Consolidated statements of net income (loss) and comprehensive income (loss)
Net revenue									$ 0	$ 0	$ 0

Segment Information - Schedule of Revenue from External Customers by Geographic Areas (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Net revenue	$ 7,308	$ 5,785	$ 7,653	$ 3,004	$ 4,285	$ 2,877	$ 2,630	$ 2,329	$ 23,750	$ 12,121	$ 3,147
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Net revenue									20,202	11,195	2,686
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Net revenue									3,364	0	0
Other countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Net revenue									$ 184	$ 926	$ 461

Segment Information - Schedule of Long-lived Assets by Geographic Areas (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 161,809
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	141,021
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	2,103
Other countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 18,685

Quarterly Financial Data (unaudited) - Schedule of Selected Quarterly Data (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Net revenue	$ 7,308	$ 5,785	$ 7,653	$ 3,004	$ 4,285	$ 2,877	$ 2,630	$ 2,329	$ 23,750	$ 12,121	$ 3,147
Gross profit (loss)	(20,375)	(3,137)	4,093	1,555	1,880	1,585	1,658	1,090	(17,864)	6,213	1,574
Net income (loss)	61,569	604,128	185,888	313,989	(9,692)	(4,785)	(4,116)	(3,224)	1,165,574	(21,817)	(1,483)
Total comprehensive income (loss)	$ 89,833	$ 591,706	$ 203,835	$ 317,887	$ (18,200)	$ (1,967)	$ (7,672)	$ (6,312)	$ 1,203,261	$ (34,151)	$ 1,376
Basic earnings (loss) per share (in dollars per share)	$ 0.18	$ 1.78	$ 0.56	$ 1.43	$ (0.05)	$ (0.03)	$ (0.02)	$ (0.02)	$ 3.76	$ (0.13)	$ (0.01)
Diluted earnings (loss) per share (in dollars per share)	$ 0.16	$ 0.42	$ 0.16	$ 0.33	$ (0.05)	$ (0.03)	$ (0.02)	$ (0.02)	$ 3.33	$ (0.13)	$ (0.01)

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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