{"filing":{"accession_number":"0001654954-26-008494","cik":"0001168981","ticker":"LVRLF","company_name":"CordovaCann Corp.","form":"6-K","filing_date":"2026-09-21","report_date":"2026-09-21","primary_document":"lvrlf_6k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1168981/000165495426008494/lvrlf_6k.htm"},"events":[{"id":34087,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.4","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"CordovaCann's board approved the resignation of DNTW Toronto LLP effective October 13, 2025, and the appointment of Horizon Assurance LLP as successor auditor. The transition was driven by the engagement partner moving to the successor firm, with no disagreements or reportable events disclosed.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37725,"accession_number":"0001654954-26-008494","item_number":"EX-99.4","item_title":"lvrlf_ex994.htm","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The exhibit is a news release and formal Notice of Change of Auditor disclosing that CordovaCann's board approved the resignation of DNTW Toronto LLP (the Former Auditor) effective October 13, 2025, and the appointment of Horizon Assurance LLP (the Successor Auditor). The notice explicitly states there were no disagreements, unresolved issues, or reportable events with the former auditor, and the transition was driven by the engagement partner moving to the successor firm. This is a clear auditor change event under the taxonomy.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34088,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.5","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"CordovaCann announced a strategic decision to exit cannabis retail operations in Oregon and Washington and divest assets in both states, while expanding Star Buds Cannabis Co. retail operations in Canada. This represents a material shift in the company's geographic footprint and business focus.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37726,"accession_number":"0001654954-26-008494","item_number":"EX-99.5","item_title":"lvrlf_ex995.htm","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"The exhibit discloses a strategic operational decision to exit cannabis retail operations in Oregon and Washington and divest assets in both states, while simultaneously providing an update on strong performance of Star Buds Cannabis Co. retail operations in Canada. This is a material operational and strategic event involving a significant change in the company's geographic footprint and business focus, though it does not fit the specific categories of M\u0026A activity (no acquisition/merger/change of control), workforce reduction (no layoff disclosed), or other named operational types. The decision to wind down U.S. operations and concentrate on Canadian retail expansion represents a material shift in business strategy that would affect a reasonable investor's assessment.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34089,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.15","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"CordovaCann released annual financial results for fiscal year ended June 30, 2022, disclosing $13.5 million in revenues (31% growth year-over-year) and improved net loss per share of (0.04) versus (0.06) in the prior year.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37736,"accession_number":"0001654954-26-008494","item_number":"EX-99.15","item_title":"lvrlf_ex9915.htm","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"This is a news release announcing CordovaCann's annual financial results for fiscal year ending June 30, 2022, disclosing $13.5 million in revenues (31% growth year-over-year) and improved net loss per share of (0.04) versus (0.06) prior year. The release explicitly states \"CORDOVACANN...RELEASES EARNINGS\" and provides detailed operational updates tied to these financial results, making it a classic earnings release disclosure material to investors assessing the company's financial performance and trajectory.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34090,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.16","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"CordovaCann completed the acquisition of cannabis extraction and manufacturing assets from AuBio Labs, LLC on June 27, 2022, for US $700,000 with structured loan payments and an option to convert to full equity ownership, expanding the company into the California cannabis market.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37737,"accession_number":"0001654954-26-008494","item_number":"EX-99.16","item_title":"lvrlf_ex9916.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"The exhibit is a news release announcing CordovaCann's acquisition of cannabis extraction and manufacturing assets from AuBio Labs, LLC, closed on June 27, 2022. The transaction involves acquisition of equipment, intellectual property, contracts, and facility options for US $700,000 with structured loan payments and an option to convert to full equity ownership. This constitutes a material acquisition that expands the company into the California cannabis market, a significant strategic and financial event for a cannabis-focused consumer products company.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34091,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.18","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"CordovaCann completed a non-brokered private placement of 6,718,000 units (each comprising one common share and one warrant) at $0.25 USD per unit for gross proceeds of $1,679,500 USD on April 20, 2022. Tom Bushey, founder and CEO of lead investor Sunderland Capital, was appointed to the Board of Directors.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37739,"accession_number":"0001654954-26-008494","item_number":"EX-99.18","item_title":"lvrlf_ex9918.htm","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The exhibit discloses a non-brokered private placement of 6,718,000 units (each comprising one common share and one warrant) at $0.25 USD per unit for gross proceeds of $1,679,500 USD, completed on April 20, 2022. This is an unregistered equity issuance that dilutes existing shareholders. The filing also announces the appointment of Tom Bushey (founder and CEO of Sunderland Capital, the lead investor) to the Board of Directors, which is a secondary governance event tied to the financing.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34092,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.21","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"CordovaCann released annual consolidated financial statements for fiscal year ended June 30, 2021, disclosing revenues of $10.3 million (versus $0.2 million prior year) and net loss per share of (0.06) (versus (0.10) prior year), with operational updates on Star Buds Cannabis Co. retail performance.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37742,"accession_number":"0001654954-26-008494","item_number":"EX-99.21","item_title":"lvrlf_ex9921.htm","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"This is a news release announcing CordovaCann's annual consolidated financial statements for fiscal year ended June 30, 2021, disclosing revenues of $10.3 million (vs. $0.2 million prior year), net loss per share of (0.06) (vs. (0.10) prior year), and operational updates on Star Buds Cannabis Co. retail performance. The release explicitly states \"recently released its annual consolidated financial statements\" and provides detailed financial metrics and performance commentary typical of an earnings announcement.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34093,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.22","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"CordovaCann completed a non-brokered private placement on August 18, 2021, issuing 3,379,379 units (each comprising one common share and one warrant) at $0.30 per unit for gross proceeds of $1,013,814. Director Jakob Ripshtein subscribed for 325,000 units, increasing his ownership from 1,400,000 to 1,725,000 shares.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37743,"accession_number":"0001654954-26-008494","item_number":"EX-99.22","item_title":"lvrlf_ex9922.htm","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The exhibit discloses a non-brokered private placement financing in which CordovaCann issued 3,379,379 units (each comprising one common share and one warrant) at $0.30 per unit for gross proceeds of $1,013,814. This is an unregistered equity issuance that dilutes existing shareholders. The Material Change Report confirms the transaction occurred on August 18, 2021, and notes that an insider (Director Jakob Ripshtein) subscribed for 325,000 units, increasing his ownership from 1,400,000 to 1,725,000 shares. The proceeds are earmarked for inventory, capital expenditures, and working capital—typical of a cash-raising financing by a small-cap cannabis retailer.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34094,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.23","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"CordovaCann's subsidiary completed a sale-leaseback transaction, selling property (land, building, equipment) for US $2.2 million and entering into a 10-year lease with renewal options. The transaction retired debt, provided $600,000 in escrow for facility expansion, and is expected to materially increase the company's profitability.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37744,"accession_number":"0001654954-26-008494","item_number":"EX-99.23","item_title":"lvrlf_ex9923.htm","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"This news release discloses a sale-leaseback transaction in which Cordova's subsidiary sold property (land, building, equipment) for US $2.2 million and entered into a 10-year lease with renewal options. The transaction retires debt, provides $600,000 in escrow for facility expansion, and is expected to \"materially increase the profitability of the Company.\" While this is a significant capital transaction affecting the balance sheet and financing structure, it does not fit neatly into the specific financial event categories (debt_issuance, dividend_distribution, material_impairment, etc.). The sale-leaseback is a material financing and operational restructuring event that would affect a reasonable investor's assessment of the company's capital structure and cash position, warranting classification as a material financial event outside the named categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34095,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.25","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"CordovaCann opened its sixth Star Buds cannabis retail store in Canmore, Alberta, marking the company's entry into a third Canadian province. The disclosure included January-February 2021 revenues of $1.7M with 35.7% gross margin across five stores.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37746,"accession_number":"0001654954-26-008494","item_number":"EX-99.25","item_title":"lvrlf_ex9925.htm","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"This news release announces the opening of CordovaCann's sixth Star Buds cannabis retail store in Canmore, Alberta—the company's entry into a third Canadian province. The disclosure includes operational metrics (January-February 2021 revenues of $1.7M with 35.7% gross margin across five stores) and management's confidence to accelerate retail expansion. While this is a material operational milestone reflecting the company's retail growth strategy and geographic diversification, it does not fit a discrete event category (not M\u0026A, not a financial obligation, not a restructuring). It is best classified as an operational business expansion event.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34096,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.26","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"summary":"CordovaCann completed the acquisition of Extraction Technologies, Inc., a Washington-based cannabis extraction operation, involving issuance of 3 million common shares at closing plus an earnout of up to 4 million additional shares based on EBITDA performance, including purchase of manufacturing facilities, equipment, and customer contracts.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37747,"accession_number":"0001654954-26-008494","item_number":"EX-99.26","item_title":"lvrlf_ex9926.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"The exhibit is a news release announcing the completion of CordovaCann's acquisition of Extraction Technologies, Inc., a Washington-based cannabis extraction operation. The transaction involved issuance of 3 million common shares at closing plus an earnout of up to 4 million additional shares based on EBITDA performance, and includes purchase of manufacturing facilities, equipment, and customer contracts. This is a material acquisition that expands the company's geographic footprint and operational capabilities.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34097,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.27","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"CordovaCann closed a non-brokered private placement issuing 6,177,718 common shares at $0.32 per share for gross proceeds of $1,976,870. The securities were not registered under the Securities Act of 1933 and are subject to a four-month hold period.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37748,"accession_number":"0001654954-26-008494","item_number":"EX-99.27","item_title":"lvrlf_ex9927.htm","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The exhibit discloses the closing of a non-brokered private placement in which CordovaCann issued 6,177,718 common shares at $0.32 per share for gross proceeds of $1,976,870. The securities were not registered under the Securities Act of 1933 and are subject to a four-month hold period, consistent with a private placement. This is a dilutive equity issuance material to investors assessing ownership dilution and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34098,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.29","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"CordovaCann's subsidiary received regulatory approval to operate as a cannabis retailer in Alberta (up to 64 stores) and opened the first Star Buds retail locations, with December revenue of $1.066M and 35.1% gross margin. This represents a material operational and strategic development affecting the company's growth trajectory.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37750,"accession_number":"0001654954-26-008494","item_number":"EX-99.29","item_title":"lvrlf_ex9929.htm","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"This news release announces regulatory approval for CordovaCann's subsidiary to operate as a cannabis retailer in Alberta (up to 64 stores), the opening of the first Star Buds retail locations, and performance metrics showing $1.066M in December revenue with 35.1% gross margin. While the disclosure includes operational milestones (store openings, regulatory approval) and financial metrics, it does not constitute a formal earnings release of quarterly or annual results, nor does it fit other discrete event categories. The approval and retail expansion represent material operational and strategic developments affecting the company's growth trajectory.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34099,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.30","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"CordovaCann acquired a majority stake (51%) of 10062771 Manitoba Inc., a cannabis retail operator, on December 1, 2020, for $150,000 cash and 6 million warrants, with a $150,000 loan commitment and call option provisions.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37751,"accession_number":"0001654954-26-008494","item_number":"EX-99.30","item_title":"lvrlf_ex9930.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"CordovaCann acquired a majority stake (51%) of 10062771 Manitoba Inc., a cannabis retail operator, on December 1, 2020. The transaction involved $150,000 cash and 6 million warrants, and includes a $150,000 loan commitment and call option provisions. This is a material acquisition that expands the company's retail footprint and is disclosed in a Form 51-102F3 Material Change Report, the Canadian equivalent of an 8-K Item 1.01 disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34100,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.32","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"CordovaCann's subsidiary Cannabilt Farms was granted a Marijuana Production License from the Oregon Liquor Control Commission, enabling cultivation of cannabis on a 6-acre facility in Clackamas County. The company has invested over $2.4 million in the facility and expects to begin full cultivation by Summer 2021.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37753,"accession_number":"0001654954-26-008494","item_number":"EX-99.32","item_title":"lvrlf_ex9932.htm","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"CordovaCann announced that its subsidiary Cannabilt Farms has been granted a Marijuana Production License from the Oregon Liquor Control Commission, enabling cultivation of cannabis on a 6-acre facility in Clackamas County. This is a material operational milestone—the company has invested over $2.4 million in the facility and expects to begin full cultivation by Summer 2021. The license represents a key regulatory approval enabling the company to expand its cannabis production operations in Oregon, which would materially affect investor assessment of the company's growth prospects and operational capacity.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34101,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.33","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"summary":"CordovaCann purchased an additional 10.35% equity stake in 2734158 Ontario Inc. (Star Buds Ontario) for $305,267, increasing total ownership to 60.45%. The transaction includes immediate cash payment and deferred payments via promissory note, and the subsidiary generated $455,705 in revenue in 19 days of September.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37754,"accession_number":"0001654954-26-008494","item_number":"EX-99.33","item_title":"lvrlf_ex9933.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"CordovaCann announced the purchase of an additional 10.35% equity stake in 2734158 Ontario Inc. (Star Buds Ontario), increasing its total ownership to 60.45% for $305,267. This is a material acquisition activity that increases the Company's control and ownership of a cannabis retail operation with two operating stores generating strong revenues ($455,705 in 19 days of September). The transaction includes both immediate cash payment and deferred payments via promissory note, and represents a significant step in the Company's retail expansion strategy.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34102,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.34","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"CordovaCann closed a non-brokered private placement of 3,024,521 common shares at $0.32 per share for gross proceeds of $967,846 (with $415,345 issued in settlement of debt). This is an unregistered equity issuance that dilutes existing shareholders.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37755,"accession_number":"0001654954-26-008494","item_number":"EX-99.34","item_title":"lvrlf_ex9934.htm","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The exhibit discloses closing of a non-brokered private placement of 3,024,521 common shares at $0.32 per share for gross proceeds of $967,846 (with $415,345 issued in settlement of debt). This is an unregistered equity issuance that dilutes existing shareholders. While the exhibit also mentions a board resignation and operational updates on Star Buds retail stores, the material change report (Item 4) identifies the private placement as the primary material change, making dilutive_issuance the dominant event type.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34103,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.35","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"CordovaCann opened two Star Buds retail store locations in Barrie and Bradford, Ontario, following the April 2020 acquisition of Star Buds retail assets. The company issued 6 million common shares (3 million per store) as consideration for this operational expansion.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37756,"accession_number":"0001654954-26-008494","item_number":"EX-99.35","item_title":"lvrlf_ex9935.htm","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"The exhibit announces the opening of two Star Buds retail store locations in Barrie and Bradford, Ontario, following the April 2020 acquisition of Star Buds retail assets. The company will issue 6 million common shares (3 million per store) as consideration. This is a material operational milestone—the execution of a previously announced acquisition and expansion of the company's retail footprint—but does not fit neatly into the M\u0026A taxonomy (which covers entry, completion, or termination of material acquisitions); rather, it discloses the operational consequence of that acquisition. The issuance of 6 million shares is dilutive but is tied to the operational event, not a standalone financing. Classified as operational_other because the core disclosure is business expansion and store opening, a strategic operational milestone material to investors assessing the company's execution.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34104,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.36","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"CordovaCann opened its first Star Buds branded cannabis retail store in Ontario, specifically in Barrie, following regulatory approval from the Alcohol and Gaming Commission of Ontario. This represents a material operational milestone and the beginning of a planned multi-store expansion strategy.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37757,"accession_number":"0001654954-26-008494","item_number":"EX-99.36","item_title":"lvrlf_ex9936.htm","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"This news release announces the opening of CordovaCann's first Star Buds branded cannabis retail store in Ontario, specifically in Barrie, following regulatory approval from the Alcohol and Gaming Commission of Ontario. The disclosure describes a material operational milestone—the launch of a new retail location and the beginning of a planned multi-store expansion strategy—that would affect a reasonable investor's assessment of the company's execution on its business plan and market presence. While not a discrete event type like M\u0026A or earnings, this represents a significant operational achievement in the company's retail expansion strategy.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34105,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.37","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"CordovaCann closed a non-brokered private placement issuing 6,210,190 common shares at $0.25 per share for gross proceeds of $1,552,548. The securities were not registered under the Securities Act of 1933 and are subject to a four-month hold period under Canadian securities laws.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37758,"accession_number":"0001654954-26-008494","item_number":"EX-99.37","item_title":"lvrlf_ex9937.htm","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The exhibit discloses the closing of a non-brokered private placement in which CordovaCann issued 6,210,190 common shares at $0.25 per share for gross proceeds of $1,552,548. This is an unregistered equity issuance that dilutes existing shareholders. The securities were not registered under the Securities Act of 1933 and are subject to a four-month hold period under Canadian securities laws, consistent with a private placement. The material change report confirms this is a material event under Canadian securities regulations.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34106,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.38","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"CordovaCann closed a non-brokered private placement of 1,164 convertible debenture units totaling $1,164,000 principal amount, each bearing 15% annual interest and maturing April 23, 2021, convertible into common shares and bundled with 582,000 warrants.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37759,"accession_number":"0001654954-26-008494","item_number":"EX-99.38","item_title":"lvrlf_ex9938.htm","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"CordovaCann closed a non-brokered private placement of 1,164 convertible debenture units totaling $1,164,000 principal amount, each bearing 15% annual interest and maturing April 23, 2021. The debentures are convertible into common shares and bundled with 582,000 warrants. This is a material creation of direct financial obligations meeting the debt_issuance definition, distinct from a dilutive equity issuance because the primary instrument is debt, not equity.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34107,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.39","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"CordovaCann's wholly-owned subsidiary completed the purchase of an initial 21.7% stake (with committed future investments totaling $723,000 for 50.1% ownership) in 2734158 Ontario Inc., an Ontario-based cannabis retailer operating under the Star Buds brand, granting the right to apply for up to 75 retail stores in Ontario.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37760,"accession_number":"0001654954-26-008494","item_number":"EX-99.39","item_title":"lvrlf_ex9939.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"The exhibit discloses completion of a material acquisition: Cordova's wholly-owned subsidiary purchased an initial 21.7% stake (with committed future investments totaling $723,000 for 50.1% ownership) in 2734158 Ontario Inc., an Ontario-based cannabis retailer operating under the Star Buds brand. This transaction grants Cordova the right to apply for up to 75 retail stores in Ontario and control of 4 of 7 board seats, representing a significant expansion of the Company's retail footprint and strategic positioning in the Ontario cannabis market.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34108,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.40","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"CordovaCann completed the acquisition of cannabis retail assets (intellectual property, five recreational stores, four medical clinics, and exclusive rights to open additional stores) from Starbuds International on April 8, 2020. The transaction involved issuance of 12.5 million common shares upfront plus contingent consideration (up to 21 million additional shares and promissory notes).","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37761,"accession_number":"0001654954-26-008494","item_number":"EX-99.40","item_title":"lvrlf_ex9940.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"CordovaCann completed the acquisition of cannabis retail assets (intellectual property, five recreational stores, four medical clinics, and exclusive rights to open additional stores) from Starbuds International. The transaction involved issuance of 12.5 million common shares upfront plus contingent consideration (up to 21 million additional shares and promissory notes), representing a material acquisition that establishes a new cannabis retail platform in Canada. The exhibit explicitly identifies this as a \"Material Change\" under Canadian securities law and discloses the transaction completion date of April 8, 2020.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34109,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.41","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"CordovaCann's US subsidiary made a US $300,000 down payment toward a non-binding letter of intent to purchase real assets and intellectual property of a Los Angeles cannabis venture, with a total cash commitment of US $1.5 million and expected closing by December 31, 2019.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37762,"accession_number":"0001654954-26-008494","item_number":"EX-99.41","item_title":"lvrlf_ex9941.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"The exhibit announces a material acquisition in progress: CordovaCann's US subsidiary has made a US $300,000 down payment toward a non-binding letter of intent to purchase real assets and intellectual property of a Los Angeles cannabis venture, with a total cash commitment of US $1.5 million and expected closing by December 31, 2019. This constitutes entry into a material acquisition transaction (Item 1.01 equivalent), though the transaction remains contingent on closing. The disclosure also notes a cease trade order for failure to file annual financial statements, which is a separate material governance/compliance issue but secondary to the M\u0026A announcement.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34110,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.42","event_type":"exec_departure","event_domain":"governance","is_material":false,"confidence":0.85,"summary":"Mr. Eric Lowy resigned from the board of directors effective October 28, 2019. The brief announcement provides no information about his role, tenure, or significance, suggesting this is a routine board transition.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37763,"accession_number":"0001654954-26-008494","item_number":"EX-99.42","item_title":"lvrlf_ex9942.htm","event_type":"exec_departure","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"Mr. Eric Lowy resigned from the board of directors effective October 28, 2019. This is a clear departure of a director. However, the disclosure provides no information about Mr. Lowy's role, tenure, or significance to the company, and the brief announcement with standard gratitude language suggests this is a routine board transition rather than a material event affecting investor assessment.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34111,"run_id":31379,"accession_number":"0001654954-26-008494","anchor_item_number":"EX-99.43","event_type":"delisting_risk","event_domain":"terminal","is_material":true,"confidence":0.92,"summary":"CordovaCann announced a delay in filing its annual financial statements for the fiscal year ended June 30, 2019, and explicitly stated that a failure-to-file cease trade order will be issued by securities regulators. The delay stems from a change in accounting treatment of Oregon investments required by auditors.","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":[{"id":37764,"accession_number":"0001654954-26-008494","item_number":"EX-99.43","item_title":"lvrlf_ex9943.htm","event_type":"delisting_risk","event_domain":"terminal","is_material":true,"confidence":0.92,"reasoning":"CordovaCann announces a delay in filing its annual financial statements for the fiscal year ended June 30, 2019, and explicitly states that \"the Company expects that a failure-to-file cease trade order will be issued by securities regulators.\" A cease trade order is a direct precursor to delisting and represents a material threat to the company's continued listing status. The delay stems from a change in accounting treatment of Oregon investments required by auditors.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":37722,"accession_number":"0001654954-26-008494","item_number":"EX-99.1","item_title":"lvrlf_ex991.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":true,"confidence":0.95,"reasoning":"This exhibit is a condensed interim consolidated financial statement for the nine months ended March 31, 2026, prepared under IAS 34 – Interim Financial Reporting. The document includes statements of financial position, operations, changes in equity, and cash flows. Critically, Note 1 discloses substantial doubt about the Company's ability to continue as a going concern, citing accumulated deficit of $44.8 million and dependence on future equity and debt issuances. While the going-concern disclosure is material, the primary classification is the periodic interim financial report itself, which is deferred for separate processing rather than treated as a discrete event.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37723,"accession_number":"0001654954-26-008494","item_number":"EX-99.2","item_title":"lvrlf_ex992.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":false,"confidence":0.95,"reasoning":"This exhibit is a condensed interim consolidated financial statement for the six months ended December 31, 2025, prepared under IAS 34 and IFRS. It is a periodic financial report (the foreign-issuer equivalent of a 10-Q), not a discrete event or earnings press release. The document explicitly states it is \"unaudited\" and includes a notice to reader confirming the auditor has not performed a review, consistent with interim reporting requirements under National Instrument 51-102.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37724,"accession_number":"0001654954-26-008494","item_number":"EX-99.3","item_title":"lvrlf_ex993.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":false,"confidence":0.95,"reasoning":"This exhibit is a condensed interim consolidated financial statement for the three months ended September 30, 2025, prepared under IAS 34 and IFRS. It is a periodic financial report (not a discrete event or earnings release press release), and the period is clearly interim/quarterly. The document explicitly states it is \"unaudited\" and includes the standard components of an interim financial report: statements of financial position, operations, changes in equity, and cash flows with accompanying notes.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37725,"accession_number":"0001654954-26-008494","item_number":"EX-99.4","item_title":"lvrlf_ex994.htm","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The exhibit is a news release and formal Notice of Change of Auditor disclosing that CordovaCann's board approved the resignation of DNTW Toronto LLP (the Former Auditor) effective October 13, 2025, and the appointment of Horizon Assurance LLP (the Successor Auditor). The notice explicitly states there were no disagreements, unresolved issues, or reportable events with the former auditor, and the transition was driven by the engagement partner moving to the successor firm. This is a clear auditor change event under the taxonomy.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37726,"accession_number":"0001654954-26-008494","item_number":"EX-99.5","item_title":"lvrlf_ex995.htm","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"The exhibit discloses a strategic operational decision to exit cannabis retail operations in Oregon and Washington and divest assets in both states, while simultaneously providing an update on strong performance of Star Buds Cannabis Co. retail operations in Canada. This is a material operational and strategic event involving a significant change in the company's geographic footprint and business focus, though it does not fit the specific categories of M\u0026A activity (no acquisition/merger/change of control), workforce reduction (no layoff disclosed), or other named operational types. The decision to wind down U.S. operations and concentrate on Canadian retail expansion represents a material shift in business strategy that would affect a reasonable investor's assessment.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37727,"accession_number":"0001654954-26-008494","item_number":"EX-99.6","item_title":"lvrlf_ex996.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":true,"confidence":0.95,"reasoning":"This exhibit is a condensed interim consolidated financial statement for the nine months ended March 31, 2025, prepared under IAS 34 and IFRS. The document explicitly states it is \"unaudited\" and includes a notice that the independent auditor has not performed a review. While the statements themselves are periodic financial reports (not a discrete event), the disclosure of substantial doubt about going concern in Note 1 is material: \"There is substantial doubt about the Company's ability to continue as a going concern\" due to comprehensive losses, accumulated deficit of $42.2M, and dependence on future equity/debt issuances. However, the primary classification is the periodic interim report itself; the going-concern language is disclosed within it.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37728,"accession_number":"0001654954-26-008494","item_number":"EX-99.7","item_title":"lvrlf_ex997.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":false,"confidence":0.95,"reasoning":"This exhibit is a condensed interim consolidated financial statement for the six months ended December 31, 2024, prepared under IAS 34 and IFRS. It is a periodic financial report (the foreign-issuer equivalent of a 10-Q), not a discrete event or earnings release. The document explicitly states it is \"unaudited\" and includes standard interim financial statements (balance sheet, income statement, cash flows, equity changes) with comparative periods. While Note 1 discloses substantial doubt about going concern, that disclosure is embedded within the periodic report itself and does not constitute a separate going-concern announcement; the report is the vehicle for that disclosure, not an event triggered by it.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37729,"accession_number":"0001654954-26-008494","item_number":"EX-99.8","item_title":"lvrlf_ex998.htm","event_type":"periodic_quarterly","event_domain":"periodic","is_material":false,"confidence":0.95,"reasoning":"This exhibit is a condensed interim consolidated financial statement for the three months ended September 30, 2024, prepared under IAS 34 (Interim Financial Reporting). It is a periodic quarterly financial report—the foreign-issuer equivalent of a 10-Q—not a discrete event or earnings release. The document itself is the financial report, which should be deferred for separate processing rather than classified as an event.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37730,"accession_number":"0001654954-26-008494","item_number":"EX-99.9","item_title":"lvrlf_ex999.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":true,"confidence":0.95,"reasoning":"This exhibit is a condensed interim consolidated financial statement for the nine months ended March 31, 2024, prepared under IAS 34 – Interim Financial Reporting. The document explicitly discloses substantial doubt about the Company's ability to continue as a going concern, citing accumulated deficit of $41.4 million and comprehensive losses of $1.0 million for the nine-month period. While the going-concern disclosure is material, the primary classification is the periodic interim financial report itself, which is deferred for separate processing rather than treated as a discrete event.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37731,"accession_number":"0001654954-26-008494","item_number":"EX-99.10","item_title":"lvrlf_ex9910.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":true,"confidence":0.95,"reasoning":"This exhibit is a condensed interim consolidated financial statement for the six months ended December 31, 2023, prepared under IAS 34 – Interim Financial Reporting. The document includes unaudited interim financial statements (balance sheet, income statement, cash flows, and equity changes) for a foreign private issuer. Notably, Note 1 discloses substantial doubt about the Company's ability to continue as a going concern due to accumulated deficit of $41.1 million and comprehensive losses, which is material to investors. However, the primary classification is as a periodic interim financial report, not a discrete event, per the taxonomy guidance that periodic reports are deferred for separate processing.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37732,"accession_number":"0001654954-26-008494","item_number":"EX-99.11","item_title":"lvrlf_ex9911.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":true,"confidence":0.95,"reasoning":"This exhibit is a condensed interim consolidated financial statement for CordovaCann Corp. for the three months ended September 30, 2023, prepared in accordance with IAS 34 – Interim Financial Reporting. The document includes statements of financial position, operations, changes in equity, and cash flows, along with supporting notes. Notably, Note 1 discloses substantial doubt about the Company's ability to continue as a going concern due to accumulated deficit of $40.7 million and comprehensive losses, making this material to investors despite being a periodic interim report.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37733,"accession_number":"0001654954-26-008494","item_number":"EX-99.12","item_title":"lvrlf_ex9912.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":true,"confidence":0.95,"reasoning":"This exhibit is a condensed interim consolidated financial statement for the nine months ended March 31, 2023, prepared under IAS 34 and IFRS. The document explicitly states it is unaudited interim financial reporting (not a press release announcing results). However, the statements disclose substantial doubt about going concern — the company incurred a comprehensive loss of $2.49 million over nine months, has accumulated deficit of $35.9 million, and management notes \"There is substantial doubt about the Company's ability to continue as a going concern\" (Note 1). This going-concern disclosure is material to investors, making the periodic report itself material despite its routine nature as a financial statement.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37734,"accession_number":"0001654954-26-008494","item_number":"EX-99.13","item_title":"lvrlf_ex9913.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":true,"confidence":0.95,"reasoning":"This exhibit is a condensed interim consolidated financial report for the six months ended December 31, 2022, prepared under IAS 34 and IFRS. The document includes interim balance sheets, statements of operations, changes in equity, and cash flows—the hallmarks of a periodic interim financial filing. Critically, Note 1 discloses substantial doubt about the Company's ability to continue as a going concern, citing comprehensive losses of $1.78 million over six months and an accumulated deficit of $35.2 million, making this material to investors despite being a periodic report rather than a discrete event announcement.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37735,"accession_number":"0001654954-26-008494","item_number":"EX-99.14","item_title":"lvrlf_ex9914.htm","event_type":"periodic_quarterly","event_domain":"periodic","is_material":false,"confidence":0.95,"reasoning":"This exhibit is a condensed interim consolidated financial statement for the three months ended September 30, 2022, prepared under IAS 34 (Interim Financial Reporting). It is a periodic quarterly financial report—the foreign-issuer equivalent of a 10-Q—not a discrete event or earnings release. Although Note 1 discloses substantial doubt about going concern, that disclosure is embedded within the periodic financial statements themselves and is not a separate going-concern announcement; the periodic report is the vehicle for that disclosure and should be classified as such.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37736,"accession_number":"0001654954-26-008494","item_number":"EX-99.15","item_title":"lvrlf_ex9915.htm","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"This is a news release announcing CordovaCann's annual financial results for fiscal year ending June 30, 2022, disclosing $13.5 million in revenues (31% growth year-over-year) and improved net loss per share of (0.04) versus (0.06) prior year. The release explicitly states \"CORDOVACANN...RELEASES EARNINGS\" and provides detailed operational updates tied to these financial results, making it a classic earnings release disclosure material to investors assessing the company's financial performance and trajectory.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37737,"accession_number":"0001654954-26-008494","item_number":"EX-99.16","item_title":"lvrlf_ex9916.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"The exhibit is a news release announcing CordovaCann's acquisition of cannabis extraction and manufacturing assets from AuBio Labs, LLC, closed on June 27, 2022. The transaction involves acquisition of equipment, intellectual property, contracts, and facility options for US $700,000 with structured loan payments and an option to convert to full equity ownership. This constitutes a material acquisition that expands the company into the California cannabis market, a significant strategic and financial event for a cannabis-focused consumer products company.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37738,"accession_number":"0001654954-26-008494","item_number":"EX-99.17","item_title":"lvrlf_ex9917.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":false,"confidence":0.95,"reasoning":"This exhibit is an unaudited condensed interim consolidated financial report for the nine months ended March 31, 2022, comprising statements of financial position, operations, changes in equity, and cash flows with accompanying notes. It is a periodic interim financial report (the foreign-issuer equivalent of a 10-Q), not a discrete event or earnings press release. Although the statements disclose a going-concern warning in Note 1, that disclosure is embedded within the periodic report itself and should be deferred with the report for separate processing rather than classified as a standalone going_concern event.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37739,"accession_number":"0001654954-26-008494","item_number":"EX-99.18","item_title":"lvrlf_ex9918.htm","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The exhibit discloses a non-brokered private placement of 6,718,000 units (each comprising one common share and one warrant) at $0.25 USD per unit for gross proceeds of $1,679,500 USD, completed on April 20, 2022. This is an unregistered equity issuance that dilutes existing shareholders. The filing also announces the appointment of Tom Bushey (founder and CEO of Sunderland Capital, the lead investor) to the Board of Directors, which is a secondary governance event tied to the financing.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37740,"accession_number":"0001654954-26-008494","item_number":"EX-99.19","item_title":"lvrlf_ex9919.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":false,"confidence":0.95,"reasoning":"This exhibit is an unaudited condensed interim consolidated financial report for the six months ended December 31, 2021. The document explicitly states \"Unaudited Condensed Interim Consolidated Financial Statements\" and includes a complete set of interim financial statements (balance sheet, income statement, cash flows, changes in equity) with accompanying notes. This is a periodic interim financial report, not a discrete event or earnings release announcement. While Note 1 discloses substantial doubt about going concern, the exhibit itself is the financial report itself, which should be classified as periodic_interim and deferred for separate processing.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37741,"accession_number":"0001654954-26-008494","item_number":"EX-99.20","item_title":"lvrlf_ex9920.htm","event_type":"periodic_quarterly","event_domain":"periodic","is_material":false,"confidence":0.95,"reasoning":"This exhibit is an unaudited condensed interim consolidated financial report for the three months ended September 30, 2021. It comprises complete quarterly financial statements (balance sheet, income statement, cash flows, changes in equity) with accompanying notes. Although the filing date is 2026-09-21, the statements themselves are dated September 30, 2021, making this a periodic quarterly report. The document is explicitly labeled \"Unaudited Condensed Interim Consolidated Financial Statements\" and is the financial report itself, not a discrete event or press release announcing results.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37742,"accession_number":"0001654954-26-008494","item_number":"EX-99.21","item_title":"lvrlf_ex9921.htm","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"This is a news release announcing CordovaCann's annual consolidated financial statements for fiscal year ended June 30, 2021, disclosing revenues of $10.3 million (vs. $0.2 million prior year), net loss per share of (0.06) (vs. (0.10) prior year), and operational updates on Star Buds Cannabis Co. retail performance. The release explicitly states \"recently released its annual consolidated financial statements\" and provides detailed financial metrics and performance commentary typical of an earnings announcement.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37743,"accession_number":"0001654954-26-008494","item_number":"EX-99.22","item_title":"lvrlf_ex9922.htm","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The exhibit discloses a non-brokered private placement financing in which CordovaCann issued 3,379,379 units (each comprising one common share and one warrant) at $0.30 per unit for gross proceeds of $1,013,814. This is an unregistered equity issuance that dilutes existing shareholders. The Material Change Report confirms the transaction occurred on August 18, 2021, and notes that an insider (Director Jakob Ripshtein) subscribed for 325,000 units, increasing his ownership from 1,400,000 to 1,725,000 shares. The proceeds are earmarked for inventory, capital expenditures, and working capital—typical of a cash-raising financing by a small-cap cannabis retailer.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37744,"accession_number":"0001654954-26-008494","item_number":"EX-99.23","item_title":"lvrlf_ex9923.htm","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"This news release discloses a sale-leaseback transaction in which Cordova's subsidiary sold property (land, building, equipment) for US $2.2 million and entered into a 10-year lease with renewal options. The transaction retires debt, provides $600,000 in escrow for facility expansion, and is expected to \"materially increase the profitability of the Company.\" While this is a significant capital transaction affecting the balance sheet and financing structure, it does not fit neatly into the specific financial event categories (debt_issuance, dividend_distribution, material_impairment, etc.). The sale-leaseback is a material financing and operational restructuring event that would affect a reasonable investor's assessment of the company's capital structure and cash position, warranting classification as a material financial event outside the named categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37745,"accession_number":"0001654954-26-008494","item_number":"EX-99.24","item_title":"lvrlf_ex9924.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":true,"confidence":0.95,"reasoning":"This exhibit is an unaudited condensed interim consolidated financial statement for the nine months ended March 31, 2021, prepared under IAS 34 – Interim Financial Reporting. The document explicitly states it is a periodic interim report, not a discrete event or earnings release. However, the going-concern disclosure in Note 1 is material: the company reports \"substantial doubt about the Company's ability to continue as a going concern\" due to a $1.6M comprehensive loss, accumulated deficit of $26.3M, and dependence on future equity/debt issuances for survival. This going-concern language is a material disclosure that would affect a reasonable investor's assessment, warranting is_material=true despite the periodic nature of the underlying financial report.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37746,"accession_number":"0001654954-26-008494","item_number":"EX-99.25","item_title":"lvrlf_ex9925.htm","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"This news release announces the opening of CordovaCann's sixth Star Buds cannabis retail store in Canmore, Alberta—the company's entry into a third Canadian province. The disclosure includes operational metrics (January-February 2021 revenues of $1.7M with 35.7% gross margin across five stores) and management's confidence to accelerate retail expansion. While this is a material operational milestone reflecting the company's retail growth strategy and geographic diversification, it does not fit a discrete event category (not M\u0026A, not a financial obligation, not a restructuring). It is best classified as an operational business expansion event.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37747,"accession_number":"0001654954-26-008494","item_number":"EX-99.26","item_title":"lvrlf_ex9926.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"The exhibit is a news release announcing the completion of CordovaCann's acquisition of Extraction Technologies, Inc., a Washington-based cannabis extraction operation. The transaction involved issuance of 3 million common shares at closing plus an earnout of up to 4 million additional shares based on EBITDA performance, and includes purchase of manufacturing facilities, equipment, and customer contracts. This is a material acquisition that expands the company's geographic footprint and operational capabilities.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37748,"accession_number":"0001654954-26-008494","item_number":"EX-99.27","item_title":"lvrlf_ex9927.htm","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The exhibit discloses the closing of a non-brokered private placement in which CordovaCann issued 6,177,718 common shares at $0.32 per share for gross proceeds of $1,976,870. The securities were not registered under the Securities Act of 1933 and are subject to a four-month hold period, consistent with a private placement. This is a dilutive equity issuance material to investors assessing ownership dilution and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37749,"accession_number":"0001654954-26-008494","item_number":"EX-99.28","item_title":"lvrlf_ex9928.htm","event_type":"periodic_interim","event_domain":"periodic","is_material":true,"confidence":0.95,"reasoning":"This exhibit is an unaudited condensed interim consolidated financial report for the six months ended December 31, 2020. The document explicitly states it contains \"Unaudited Condensed Interim Consolidated Financial Statements\" with a balance sheet, income statement, cash flows, and detailed notes. Critically, Note 1 discloses substantial doubt about going concern: \"There is substantial doubt about the Company's ability to continue as a going concern as the Company incurred a comprehensive loss of $1,107,521...and has a total accumulated deficit of $25,683,202.\" This is a periodic interim financial report (not a press release announcing results), but the going-concern disclosure makes it material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37750,"accession_number":"0001654954-26-008494","item_number":"EX-99.29","item_title":"lvrlf_ex9929.htm","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"This news release announces regulatory approval for CordovaCann's subsidiary to operate as a cannabis retailer in Alberta (up to 64 stores), the opening of the first Star Buds retail locations, and performance metrics showing $1.066M in December revenue with 35.1% gross margin. While the disclosure includes operational milestones (store openings, regulatory approval) and financial metrics, it does not constitute a formal earnings release of quarterly or annual results, nor does it fit other discrete event categories. The approval and retail expansion represent material operational and strategic developments affecting the company's growth trajectory.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37751,"accession_number":"0001654954-26-008494","item_number":"EX-99.30","item_title":"lvrlf_ex9930.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"CordovaCann acquired a majority stake (51%) of 10062771 Manitoba Inc., a cannabis retail operator, on December 1, 2020. The transaction involved $150,000 cash and 6 million warrants, and includes a $150,000 loan commitment and call option provisions. This is a material acquisition that expands the company's retail footprint and is disclosed in a Form 51-102F3 Material Change Report, the Canadian equivalent of an 8-K Item 1.01 disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37752,"accession_number":"0001654954-26-008494","item_number":"EX-99.31","item_title":"lvrlf_ex9931.htm","event_type":"periodic_quarterly","event_domain":"periodic","is_material":false,"confidence":0.95,"reasoning":"This exhibit is an unaudited condensed interim consolidated financial statement for the three months ended September 30, 2020, prepared under IAS 34 (Interim Financial Reporting). It is a periodic quarterly financial report, not a discrete event or earnings release. While the statements disclose a going-concern warning in Note 1, that disclosure is embedded within the periodic report itself and should be processed as part of the quarterly filing, not as a separate event classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37753,"accession_number":"0001654954-26-008494","item_number":"EX-99.32","item_title":"lvrlf_ex9932.htm","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"CordovaCann announced that its subsidiary Cannabilt Farms has been granted a Marijuana Production License from the Oregon Liquor Control Commission, enabling cultivation of cannabis on a 6-acre facility in Clackamas County. This is a material operational milestone—the company has invested over $2.4 million in the facility and expects to begin full cultivation by Summer 2021. The license represents a key regulatory approval enabling the company to expand its cannabis production operations in Oregon, which would materially affect investor assessment of the company's growth prospects and operational capacity.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37754,"accession_number":"0001654954-26-008494","item_number":"EX-99.33","item_title":"lvrlf_ex9933.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"CordovaCann announced the purchase of an additional 10.35% equity stake in 2734158 Ontario Inc. (Star Buds Ontario), increasing its total ownership to 60.45% for $305,267. This is a material acquisition activity that increases the Company's control and ownership of a cannabis retail operation with two operating stores generating strong revenues ($455,705 in 19 days of September). The transaction includes both immediate cash payment and deferred payments via promissory note, and represents a significant step in the Company's retail expansion strategy.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37755,"accession_number":"0001654954-26-008494","item_number":"EX-99.34","item_title":"lvrlf_ex9934.htm","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The exhibit discloses closing of a non-brokered private placement of 3,024,521 common shares at $0.32 per share for gross proceeds of $967,846 (with $415,345 issued in settlement of debt). This is an unregistered equity issuance that dilutes existing shareholders. While the exhibit also mentions a board resignation and operational updates on Star Buds retail stores, the material change report (Item 4) identifies the private placement as the primary material change, making dilutive_issuance the dominant event type.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37756,"accession_number":"0001654954-26-008494","item_number":"EX-99.35","item_title":"lvrlf_ex9935.htm","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"The exhibit announces the opening of two Star Buds retail store locations in Barrie and Bradford, Ontario, following the April 2020 acquisition of Star Buds retail assets. The company will issue 6 million common shares (3 million per store) as consideration. This is a material operational milestone—the execution of a previously announced acquisition and expansion of the company's retail footprint—but does not fit neatly into the M\u0026A taxonomy (which covers entry, completion, or termination of material acquisitions); rather, it discloses the operational consequence of that acquisition. The issuance of 6 million shares is dilutive but is tied to the operational event, not a standalone financing. Classified as operational_other because the core disclosure is business expansion and store opening, a strategic operational milestone material to investors assessing the company's execution.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37757,"accession_number":"0001654954-26-008494","item_number":"EX-99.36","item_title":"lvrlf_ex9936.htm","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"This news release announces the opening of CordovaCann's first Star Buds branded cannabis retail store in Ontario, specifically in Barrie, following regulatory approval from the Alcohol and Gaming Commission of Ontario. The disclosure describes a material operational milestone—the launch of a new retail location and the beginning of a planned multi-store expansion strategy—that would affect a reasonable investor's assessment of the company's execution on its business plan and market presence. While not a discrete event type like M\u0026A or earnings, this represents a significant operational achievement in the company's retail expansion strategy.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37758,"accession_number":"0001654954-26-008494","item_number":"EX-99.37","item_title":"lvrlf_ex9937.htm","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The exhibit discloses the closing of a non-brokered private placement in which CordovaCann issued 6,210,190 common shares at $0.25 per share for gross proceeds of $1,552,548. This is an unregistered equity issuance that dilutes existing shareholders. The securities were not registered under the Securities Act of 1933 and are subject to a four-month hold period under Canadian securities laws, consistent with a private placement. The material change report confirms this is a material event under Canadian securities regulations.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37759,"accession_number":"0001654954-26-008494","item_number":"EX-99.38","item_title":"lvrlf_ex9938.htm","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"CordovaCann closed a non-brokered private placement of 1,164 convertible debenture units totaling $1,164,000 principal amount, each bearing 15% annual interest and maturing April 23, 2021. The debentures are convertible into common shares and bundled with 582,000 warrants. This is a material creation of direct financial obligations meeting the debt_issuance definition, distinct from a dilutive equity issuance because the primary instrument is debt, not equity.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37760,"accession_number":"0001654954-26-008494","item_number":"EX-99.39","item_title":"lvrlf_ex9939.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"The exhibit discloses completion of a material acquisition: Cordova's wholly-owned subsidiary purchased an initial 21.7% stake (with committed future investments totaling $723,000 for 50.1% ownership) in 2734158 Ontario Inc., an Ontario-based cannabis retailer operating under the Star Buds brand. This transaction grants Cordova the right to apply for up to 75 retail stores in Ontario and control of 4 of 7 board seats, representing a significant expansion of the Company's retail footprint and strategic positioning in the Ontario cannabis market.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37761,"accession_number":"0001654954-26-008494","item_number":"EX-99.40","item_title":"lvrlf_ex9940.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"CordovaCann completed the acquisition of cannabis retail assets (intellectual property, five recreational stores, four medical clinics, and exclusive rights to open additional stores) from Starbuds International. The transaction involved issuance of 12.5 million common shares upfront plus contingent consideration (up to 21 million additional shares and promissory notes), representing a material acquisition that establishes a new cannabis retail platform in Canada. The exhibit explicitly identifies this as a \"Material Change\" under Canadian securities law and discloses the transaction completion date of April 8, 2020.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37762,"accession_number":"0001654954-26-008494","item_number":"EX-99.41","item_title":"lvrlf_ex9941.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"The exhibit announces a material acquisition in progress: CordovaCann's US subsidiary has made a US $300,000 down payment toward a non-binding letter of intent to purchase real assets and intellectual property of a Los Angeles cannabis venture, with a total cash commitment of US $1.5 million and expected closing by December 31, 2019. This constitutes entry into a material acquisition transaction (Item 1.01 equivalent), though the transaction remains contingent on closing. The disclosure also notes a cease trade order for failure to file annual financial statements, which is a separate material governance/compliance issue but secondary to the M\u0026A announcement.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37763,"accession_number":"0001654954-26-008494","item_number":"EX-99.42","item_title":"lvrlf_ex9942.htm","event_type":"exec_departure","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"Mr. Eric Lowy resigned from the board of directors effective October 28, 2019. This is a clear departure of a director. However, the disclosure provides no information about Mr. Lowy's role, tenure, or significance to the company, and the brief announcement with standard gratitude language suggests this is a routine board transition rather than a material event affecting investor assessment.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"},{"id":37764,"accession_number":"0001654954-26-008494","item_number":"EX-99.43","item_title":"lvrlf_ex9943.htm","event_type":"delisting_risk","event_domain":"terminal","is_material":true,"confidence":0.92,"reasoning":"CordovaCann announces a delay in filing its annual financial statements for the fiscal year ended June 30, 2019, and explicitly states that \"the Company expects that a failure-to-file cease trade order will be issued by securities regulators.\" A cease trade order is a direct precursor to delisting and represents a material threat to the company's continued listing status. The delay stems from a change in accounting treatment of Oregon investments required by auditors.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:28:09.069691+00:00","company_name":"CordovaCann Corp.","ticker":"LVRLF","filing_date":"2026-09-21"}]}