| Schedule of Subsidiaries [Table Text Block] |
| Subsidiaries as at December 31, 2025 | | Jurisdiction of Incorporation | | Ownership Interest 2025 | | | Ownership Interest 2024 | | Nature of Business |
| | | | | | | | | | | | |
| MM Development Company, Inc. ("MMDC") | | Nevada, USA | | | 100 | % | | | 100 | % | Nevada license holding company; vertically integrated cannabis operations |
| BLC Management Company LLC | | Nevada, USA | | | 100 | % | | | 100 | % | Management/holding company |
| LBC CBD LLC ("LBC") | | Nevada, USA | | | 100 | % | | | 100 | % | CBD retail sales and marketing |
| Newtonian Principles Inc. | | California, USA | | | 100 | % | | | 100 | % | California license holding company; cannabis retail sales |
| Crossgate Capital U.S. Holdings Corp. | | Nevada, USA | | | 100 | % | | | 100 | % | Holding company |
| Next Green Wave, LLC | | California, USA | | | 100 | % | | | 100 | % | California license holding company; cannabis cultivation and processing |
| Planet 13 Illinois, LLC | | Illinois, USA | | | 100 | % | | | 100 | % | Illinois license holding company; cannabis retail sales |
| BLC NV Food, LLC | | Nevada, USA | | | 100 | % | | | 100 | % | Holding company for By The Slice LLC |
| By The Slice, LLC | | Nevada, USA | | | 100 | % | | | 100 | % | Subsidiary of BLC NV Food, LLC; restaurant and retail operations |
| Planet 13 Chicago, LLC | | Illinois, USA | | | 100 | % | | | 100 | % | Holding company |
| Planet 13 Real Prop LLC | | Florida, USA | | | 100 | % | | | 100 | % | Holding company |
| Planet 13 Lifestyles LLC | | Nevada, USA | | | 100 | % | | | 100 | % | Retail sales of apparel and accessories |
| VidaCann, LLC | | Florida, USA | | | 100 | % | | | 100 | % | Florida license holding company |
| Planet 13 Innovations LLC | | Nevada, USA | | | 100 | % | | | 100 | % | Intellectual property holding company |
| Estate of Las Palmas LLC | | California, USA | | | 100 | % | | | 0 | % | Real estate holdings company |
| Club One Three, LLC | | Nevada, USA | | | 100 | % | | | 100 | % | Inactive |
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