Retail Reporting

Reporting – Guidelines and Specifications

This chapter provides detailed information to assist operators of authorized cannabis retail stores in meeting their periodic and incident-based, federal, and sales reporting requirements. Federal and sales reports must be submitted monthly, while periodic and incident-based reports are submitted as required.

AGCO Periodic and Incident-Based Reporting

The AGCO has specific notification requirements, as set out in the “Regulatory Reporting Requirements – Cannabis” document. These notifications are submitted through the iAGCO online portal, and include (but are not limited to) reporting incidences of lost or stolen product, changes to store layout, and failure of surveillance systems.

The Registrar’s Standards for Cannabis Retail Stores (Standard 1.6) require operators to comply with these notification requirements, including meeting the required timeframes for submission.

Periodic Reporting - Guidelines and Specifications
Periodic Regulatory Reporting Template (MS Excel file)

Monthly Federal Reporting

The AGCO collects data from retailers to support the federal cannabis tracking system, established under section 81 of the Cannabis Act (Canada). Operators must ensure that they properly track, report and submit the required inventory and sales data through their iAGCO account by the 5th of every month.

This information is shared with the Ontario Cannabis Store (OCS), where wholesale and online inventory and sales data will be compiled with private retailer sales data and submitted to Health Canada and Statistics Canada on behalf of Ontario.

Monthly Federal Reporting - Guidelines and Specifications
Monthly Federal Reporting Template (MS Excel file)

Monthly Sales Reporting

Cannabis retail store operators are also required to submit monthly inventory and sales reports for each authorized store through their iAGCO account by the 5th of every month. These sales reports include the data required by the AGCO to support regulatory compliance assurance.

These sales reports contain information that also satisfies operators’ commercial data obligations to the OCS. As such, you may opt to provide consent to the AGCO to share monthly sales reports with the OCS on your behalf by clicking on the consent field of the monthly sales reporting template. Should you not provide consent to the AGCO to share the monthly sales reports, the AGCO will not share the data and you will need to make alternative reporting arrangements directly with the OCS.

Monthly Sales Reporting - Guidelines and Specifications
Monthly Sales Reporting Template (MS Excel file)

Line of Business: 

Periodic Regulatory Reporting

Overview

The Cannabis Licence Act, 2018 (CLA) and Ontario Regulation 468/18, provide the Registrar with authority to establish standards that govern the following areas:

  • Store premises, equipment and facilities, including surveillance and security.
  • The prevention of unlawful activities.
  • Advertising and promotional activities.
  • Training related to the responsible use and sale of cannabis.
  • The protection of assets.
  • Record-keeping and measures to maintain confidentiality and security of records.
  • Compliance with the federal cannabis tracking system.

These Standards are outlined in the Registrar’s Standards for Cannabis Retail Stores. Licensees are required to comply with the Registrar’s Standards as well as all applicable laws and regulations, including the Cannabis Control Act, 2017 (CCA), the Cannabis Licence Act, 2018 (CLA), and Ontario Regulation 468/18.

As part of AGCO’s overall monitoring process to ensure compliance with the Registrar’s Standards, laws and regulations, all licensees are required to comply with the minimum notification obligations to the Registrar as outlined in AGCO`s established Notification Matrix. The AGCO Notification Matrix requires licensees to submit the following periodic and incident-based reports:

Regulatory Reports Timeline Accountability and Submission
Report on Discrepancies in Inventory Balances (quantities per record and weekly physical count results) As soon as possible (within 24 hours of becoming aware of the discrepancies)
  • Licensed Operator; OR
  • Licensed Retail Manager
Report on Destroyed Cannabis Products On or before the 5th day of the following month
  • Licensed Operator; OR
  • Licensed Retail Manager
Report on All Inter-Store Transfers of Cannabis Products (Incoming and Outgoing) On or before the 5th day of the following month
  • Licensed Operator; OR
  • Licensed Retail Manager

Report on Discrepancies in Inventory Balances

As required under Section 8.2 of the Registrar’s Standards for Cannabis Retail Stores, licensees must:

  • complete full physical counts of all cannabis products on a weekly basis at a minimum or upon request of AGCO
  • maintain a log of the physical inventory count results and report to AGCO as soon as possible (within 24 hours of becoming aware of a discrepancy) all discrepancies identified between the weekly physical inventory count results and the related inventory quantity per record as of the date of the count.

If discrepancies are noted/identified based on the results of the weekly physical count, licensees must also prepare and submit a Report on Discrepancies in Inventory Balances to AGCO. See section A of the “Periodic Regulatory Reporting” of this document for more information.

Report on Destroyed Cannabis Products

As required under Section 3.1 of the Registrar’s Standards, licensees must destroy or render unusable cannabis products that are ineligible to be sold and ineligible for return to the Ontario Cannabis Retail Corporation (OCRC).

As required under Section 3.3 of the Registrar’s Standards, licensees must destroy on a monthly basis (at a minimum) cannabis products that are ineligible for sale.

As required under Section 8.1.2.d of the Registrar’s Standards, licensees must maintain and retain records for a minimum of three (3) years of all cannabis products destroyed.

Licensees must prepare a Report on Destroyed Cannabis Products for all destructions of cannabis products performed during a particular month and must submit their report to AGCO on or before the fifth day of the following month. Submission of this regulatory report is not required if no destruction of cannabis products occurred during the reporting month. See section B of the “Periodic Regulatory Reporting” of this document for more information.

Report on All Inter-Store Transfers of Cannabis Products (Incoming and Outgoing)

As required under Section 4.2 of the Registrar’s Standards, licensees who hold more than one retail store authorization may transfer cannabis products between their retail stores. The Standards further state that records of all movements of cannabis products between stores must be maintained.

Licensees must prepare a Report on All Inter-Store Transfers of Cannabis Products for all inter-store transfers (incoming and outgoing) made during the month and submit the report to AGCO on or before the fifth day of the following month. Submission of this regulatory report is not required if no inter-store transfers (incoming or outgoing) of cannabis products are made during the reporting month. See sections C and D of the “Periodic Regulatory Reporting” Guidelines” of this document, for more information.

This document (known as the “Reporting Guide”) provides licensees with detailed guidelines and specifications to help them comply with their notification/reporting obligations to the Registrar in accordance with the Notification Matrix.

Licensees must read and understand the contents of this Reporting Guide prior to operating a cannabis retail store. A copy of this Guide should be maintained in the store at all times and must be readily accessible by the responsible store staff for reference purposes as needed.

Periodic Regulatory Reporting

A. Standard Reporting Template #1 - Report on Discrepancies in Inventory Balances (Per Book versus Per Weekly Physical Count Results)

Description Field Type Detailed Guidelines
Product Category Text

Identify the type of cannabis product category being reported as follows:

  • Dried Cannabis
  • Pre-rolled Cannabis
  • Cannabis Oil
  • Capsules
  • Cannabis Seeds.
Product Stock Keeping Unit (SKU)

Alpha

Numeric

This is the unique product identifier assigned to each cannabis product sold by Ontario Cannabis Retail Corporation (OCRC) to licensees. The perpetual inventory systems of the licensees must reference and use the specific SKU provided by the OCRC and should not use any other cannabis product identifier.
Universal Product Code (UPC) Numeric
  • This is the “universal product code” applicable to a particular size/format of a particular SKU.
  • A UPC consists of numeric digits that forms the barcode used for scanning an item at the point-of-sale.
  • UPC codes for each item will be provided to licensees prior to the launch of Authorized Stores.
Unit of Measure (UOM) Text This is the standard of unit or systems of unit by means of which the quantity of inventory for each SKU is expressed or accounted for. The same unit of measure (UOM) should be used in which each SKU were purchased from OCRC.
Balance Per Book Numeric This is the total volume or quantity of each SKU in stock as recorded in the books (perpetual inventory records) as at the date of the physical count.
Balance Per Weekly Physical Count Numeric This is the total volume or quantity of each SKU based on the results of the physical count.
Difference (variance) Numeric This is the difference in volume or quantity (overages or shortages) between items 3 and 4 for each SKU.
Comments/Disposition Text Use this field to describe the cause or reason for the difference/variance identified and the disposition taken to adjust the balances of the inventory accordingly.

B. Template #2 - Report on Destroyed Cannabis Products

Description Field Type Detailed Guidelines
Product Category Text

See Template #1 for related description/definition

Product Stock Keeping Unit (SKU)

Alpha

Numeric

See Template #1 for related description/definition
Universal Product Code (UPC) Numeric

See Template #1 for related description/definition.

Unit of Measure (UOM) Text See Template #1 for related description/definition
Quantity Destroyed Numeric

Indicate the total volume or quantity of a SKU destroyed at a given calendar month.

Data Destroyed Numeric Indicate the exact date (yyyy/mm/dd) when the cannabis product is destroyed.
Time Destruction is Completed Numeric Using the 24-hour format (00:00 – 23:59), indicate the exact time when the destruction of cannabis product is completed.
Method of Destruction Text

Describe the method used to destroy cannabis products that are deemed ineligible to be sold or ineligible for return to the OCRC. As required under Section 3.1 of the Registrar’s Standards, licensees shall use a method of destruction that:

 

  1. Complies with all applicable federal, provincial and municipal laws and regulations, including environmental protection legislation applicable to the location where it is being destroyed; and
  2. Does not result in any individual being exposed to cannabis smoke or cannabis vapour.
Done By Text

If carried out by the licensee, indicate the name and position/title of the authorized  personnel who oversee the destruction of the cannabis products that are deemed ineligible to be sold or ineligible for return to the OCRC. The authorized personnel could either be the Licensed Manager or Licensed Retail Operator in accordance with Section 3.2 of the Registrar’s Standards.

 

If the destruction of the cannabis product is carried out by a contracted third party service provider, indicate the name of the company and the name and title of its authorized representative. Attach a copy of the certificate of destruction when submitting this report to the AGCO.

Reason for Destruction Text Explain or describe the reason why the cannabis products are deemed ineligible to be sold or ineligible for return to the OCRC and therefore destroyed.

C. Template #3A - Report on Inter-Store Transfers Cannabis Products - Incoming

Description Field Type Detailed Guidelines
Product Category Text

See Template #1 for related description/definition

Product Stock Keeping Unit (SKU)

Alpha

Numeric

See Template #1 for related description/definition
Universal Product Code (UPC) Numeric

See Template #1 for related description/definition.

Unit of Measure (UOM) Text See Template #1 for related description/definition
Quantity Received Numeric Indicate the total volume or quantity of SKU(s) received from incoming inter-store transfers in a given calendar month. Do not report, as part of “Quantity Received”, incoming inter-store transfers in a given calendar month that are still in-transit and not yet physically received as at the last day of that month. Report them in the succeeding month when the inventory transferred was physically received.
Date Received Numeric Indicate the exact date (yyyyy/mm/dd) when the incoming inter-store transfers of SKU(s) are physically received and acknowledged/signed-off the store.
Received By Text Indicate the name and position/title of the authorized personnel who acknowledged and sign-off on the receipt of each incoming inter-store transfers of SKU(s).
Transferring Store Text & Numeric Indicate the exact/complete name and CRSA number of the transferring store or source of the incoming inter-store transfers of SKU(s).

D. Template #3B - Report on Inter-Store Transfers of Cannabis Products - Outgoing

Description Field Type Detailed Guidelines
Product Category Text

See Template #1 for related description/definition

Product Stock Keeping Unit (SKU)

Alpha

Numeric

See Template #1 for related description/definition
Universal Product Code (UPC) Numeric

See Template #1 for related description/definition.

Unit of Measure (UOM) Text See Template #1 for related description/definition
Quantity Transferred Numeric Indicate the total volume or quantity outgoing inter-store transfers of SKU(s) in a given calendar month. Do not report, as part of “Quantity Transferred”, outgoing inter-store transfers in a given calendar month that are still in-transit and not yet physically received and acknowledged by the receiving store as at the last day of that month. Report them in the succeeding month when the inventory transferred was physically received and acknowledged by the receiving licensed cannabis retail store.
Date Transferred Numeric Indicate the exact date (yyyyy/mm/dd) when the outgoing inter-store transfers of SKU(s) are physically received and acknowledged/signed-off by the receiving store.
Receiving Store Text & Numeric Indicate the exact/complete name and CRSA number of the receiving store or recipient of the outgoing inter-store transfers of SKU(s), as well as the name and position/title of the authorized store personnel who acknowledged/sign-off the receipt of the inventory transfer.

Other General Reporting Guidelines and Specifications

All licensees must comply with the following additional general guidelines and specification when preparing and completing the foregoing regulatory reports:

  • Do not modify column headings/descriptions in any of the reporting templates. (i.e. do modify the language used in the reporting templates, add columns or merge cells).
  • Additional rows may be added as necessary to enter or account for additional inventory line items; however, do not remove or delete unused or unfilled rows.
  • Only report information as per requirements of each reporting template. Do not provide additional information that is not required in the reporting template.

Please ensure the File Name follows the format “CRSA#_AGCO_MMYY”, where:

CRSA#: Retail Store Authorization Number;

MM: Month; and

YY: Year.

Submitting Your Periodic and Incident-Based Reports

  1. Timing of Submission
    All licensees are required to accurately complete and submit the period and incident-based reports as necessary to AGCO following the applicable timing of submission as discussed in the foregoing.
  2. Failure to Submit on Time
    Failing to submit accurate and complete periodic and/or incident-based reports within the required timeframe is a breach of the Registrar’s Standards and may result in regulatory action..
  3. Method of Submission
    All licensees must upload and submit their completed periodic and incident-based reports to AGCO online through the iAGCO portal. For more information, please visit the iAGCO Information page.

 

Line of Business: 

Monthly Sales Reporting

REPORTING REQUIREMENTS

  • Complete the Cannabis Monthly Sales Reporting for every calendar month, in compliance with the sales data definitions section and instructions outlined in this document;
  • Do not make any modifications to the reporting template. This includes the deletion of rows, the modification of language, the addition of columns or the merging of cells;
  • Ensure all data contained in the Cannabis Monthly Sales Reporting spans from 12:01 AM on the first day of the calendar month to 11:59 PM on the last day of the calendar month (for example, a report that is submitted by June 5th must contain Stock Keeping Unit (SKU)-level data for every transaction processed each day from May 1 to May 31);
  • Submit a completed Cannabis Monthly Sales Reporting through the iAGCO online portal by 11:59 PM on the 5th day of each calendar month (see submission requirements) regardless of whether there were sales changes that occurred within the calendar month;
  • Report products sold each day in Cannabis Monthly Sales Reporting on a per each basis:
    • An each is a term used to describe the base unit of a product. For example, if a product is purchased by a retailer as a case that holds 12 units, that case would have a total of 12 eaches. When reporting to the AGCO every month, authorized stores must record and submit their inventory figures in accordance with the total number of eaches having a specific SKU;
  • Licensed retail operators must ensure that their licensed cannabis retail store(s) submit a Cannabis Monthly Sales Reporting once their authorization(s) has been issued regardless of their status (e.g., suspended or revoked).

Operators may wish to consider using a  point of sale (POS) system that integrates or interfaces with an electronic or software-based perpetual inventory system that tracks all products that an authorized store purchases, stocks or sells. 

The guidelines listed below must be followed when calculating values submitted on the monthly Cannabis Monthly Sales Reporting:

  • The Cannabis Monthly Sales Reporting details of daily sales and on-hand inventory organized by Ontario Cannabis Store (OCS) Product SKU for both cannabis products and cannabis accessories that are purchased from the OCS.
  • Details of daily sales and on-hand inventory organized by Product SKU assigned/used by the retail store for cannabis accessories that are purchased from suppliers other than OCS.
  • Licensed retail operators will receive the OCS Product SKU for every product they sell from the OCS as part of a frequently-updated product catalogue. POS and inventory systems in licensed cannabis retail stores should use the Product Barcode/Unique Product Code (UPC) as a secondary identifier.
  • Systems should export opening inventory quantities for each Product SKU as of 12:01 am on the first day of the reporting month. Subsequent rows should record Quantities Sold each day alongside their associated Retail Sales Price.
  • Enter data into “Markdown Sales Price ($)” and “Quantity Sold - Markdown Units” when a transaction occurs at a price other than its regular retail sales price.
  • A licensed cannabis retail store is only required to report and submit information for Product SKUs that it has in its inventory within the given calendar month.
  • After opening inventory has been entered, sales data is only required for products that have transactions on a given day within the reporting month.
  • Report Product SKUs in the same quantity and measurement of each(es) in which they were purchased;
  • In the event that a licensed cannabis retail store does not have a figure to input into the report, input a value of zero (0) into the cell. When reporting opening inventory, enter the value of zero (0) into “Quantity Sold - Regular Units” and “Quantity Sold - Markdown Units”.
  • When entering data into the Cannabis Monthly Sales Reporting, special characters (dollar signs, commas, decimal points) may be used in value-related columns but not in unit-related columns;
  • Report all dollar amounts in Canadian dollars (CAN$).

Please ensure the File Name follows the format “CRSA#_OCS_MMYY”, where:

CRSA#: Retail Store Authorization Number;

MM: Month; and

YY: Year.

SUBMISSION REQUIREMENTS

Licensed cannabis retail stores must submit their completed reports through the iAGCO online portal on the fifth day of each calendar month. With your consent, the AGCO will share your completed report with the OCS to allow licensed retail operators to meet their reporting obligations under their OCS Retailer Agreement in a more streamlined manner.

Licensed cannabis retail stores who do not consent to sharing their completed report are required to make arrangements to submit this report directly to OCS, by contacting OCS Client Services at 1-877-627-1627. For more information, please consult the OCS Retailer Handbook.

SALES DATA DEFINITIONS

Licensed cannabis retail stores must track and report on all relevant sales transactions for cannabis products and cannabis accessories purchased from the OCS. The Cannabis Monthly Sales Reporting includes data elements associated with cannabis product(s) and cannabis accessories or stock received by, shipped from, or sold by an authorized store.

The following table details the required data elements featured in the Cannabis Monthly Sales Reporting in addition to definitions and formulas:

Data Element Definition Formula
Name of Reporting Retail Store - Note: Enter this data in the row above the Cannabis Monthly Sales Reporting template table
Retail Store Authorization (CRSA) Number - Note: Enter this data in the row above the Cannabis Monthly Sales Reporting template table
Reporting Period (YYYY-MM) - Note: Enter this data in the row above the Cannabis Monthly Sales Reporting template table

Sales Date

(YYYY-MM-DD)

Date that a transaction for a particular SKU occurred during the calendar month. -
Product Barcode/UPC

The unique “universal product code” assigned to cannabis products and cannabis accessories purchased from the OCS. The authorized store’s system must reference the product barcode provided by the OCS in their perpetual inventory system.

 

For cannabis accessories purchased from suppliers other than the OCS, this is the unique barcode provided by the supplier as printed in the product label/packaging.

-
OCS Product SKU

The unique product identifier (“stock keeping unit”) assigned to cannabis products or cannabis accessories purchased from the OCS. The authorized store must reference the SKU provided by the OCS in their perpetual inventory system.

 

For cannabis accessories purchased from suppliers other than the OCS, this is the unique product identifier (“stock keeping unit”) assigned/used by the retail store.

-
Retail Sales Price ($) The regular retail price, net of sales tax, that an authorized store sets for each unit (represented by SKU) that it makes available for sale. (Retail Sales Price) = (Value assigned to a particular SKU)
Quantity Sold - Regular Units The total number of units sold each day by an authorized store during the calendar month. (Quantity Sold - Regular Units) = (All eaches of a given SKU sold each day within a calendar month)
Markdown Sales Price ($) The price, net of sales tax, that an authorized store sets for each unit (represented by SKU) that has been discounted/marked down and made available during the calendar month. (Markdown Sales Price) = (Value assigned to a particular SKU that has been discounted)
Quantity Sold - Markdown Units The total number of units sold each day by an authorized store that it has elected to discount/mark down during the calendar month. (Quantity Sold - Markdown Units) = (All eaches of a given SKU sold each day within a calendar month that have been discounted or marked down)
Retail Sales - Total Value ($) The total retail value, net of sales tax, of a particular unit (identified by SKU) sold by an authorized store each day during the calendar month. Sold - Regular Units) * (Retail Sales Price)] + [(Quantity Sold - Markdown Units) * (Markdown Sales Price)]
Inventory - Units on Hand The total number of units on hand for each SKU that an authorized store possesses at the end of each day during the calendar month.

End of Day Inventory on Hand = (Daily Opening inventory in eaches) – (quantity sold for that day in eaches)

CANNABIS MONTHLY SALES REPORT

A downloadable copy of the Cannabis Monthly Sales Reporting template is available on iAGCO.

Line of Business: 

Monthly Federal Reporting

To participate in the Government of Canada’s Cannabis Tracking System – licensed retail operators must ensure that they properly track, report and submit sales and inventory data to the AGCO on a monthly basis. To accomplish this, operators may wish to consider using a point of sale (POS) system that integrates or interfaces with an electronic or software-based perpetual inventory system that tracks all cannabis products that an authorized store purchases, stocks or sells.

 

REPORTING REQUIREMENTS

The guidelines listed below must be followed when calculating values submitted on the monthly Cannabis Monthly Federal Reporting template:

  • Cannabis products ordered/purchased during a reporting calendar month, but not physically received by the authorized store until the following month, can only be reported when the product is actually signed for and physically received into an authorized store’s inventory;
  • Cannabis products returned to the Ontario Cannabis Store (OCS) are the responsibility of, and owned by, the authorized store until the OCS physically receives them. If an authorized store returns cannabis products to the OCS, and the OCS does not receive them before the end of the reporting calendar month, the authorized store must account for, and report, those products as part of “Returns to OCS” in the subsequent month that the OCS received and acknowledged the returns;
  • Cannabis products must be reported in the Cannabis Monthly Federal Reporting template in the same quantity and measurement of each(es) in which they were purchased;
    • An each is a term used to describe the base unit of a product. For example, if a product is purchased by a retailer as a case that holds 12 units, that case would have a total of 12 eaches. When reporting to the AGCO every month, authorized stores must record and submit their inventory figures in accordance with the total number of eaches having a specific SKU. Quantities (in eaches) must be entered into the Units columns of the Cannabis Monthly Federal Reporting template.
  • In the event that an authorized store does not have a figure to input into the report, they should input a value of zero (0) into the cell. For example, a cannabis retail store did not have any consumer product returns in a given calendar month. In this instance there is no value to report, so the value input into the “Returns from Customers” column is zero (0);
  • An authorized store is only required to report and submit information of cannabis products or stock keeping units (SKUs) that it has in its inventory within the given calendar month. It is not required to report on all cannabis products or SKUs that it has ever purchased over the history of its operations, every month.

Please ensure the File Name follows the format “CRSA#_FED_MMYY”, where:

CRSA#: Retail Store Authorization Number;

MM: Month; and

YY: Year.

SUBMISSION REQUIREMENTS

Licensed cannabis retail stores must submit their completed reports through their iAGCO account by the 5th day of each calendar month. All data contained in the Cannabis Monthly Federal Reporting template must span from 12:01 AM on the first day of the calendar month to 11:59 PM on the last day of the calendar month. Reports must be submitted regardless of whether there were sales or inventory changes that occurred within the calendar month.

 

DATA DEFINITIONS

Authorized stores must track and report on all relevant transactions for cannabis products that they purchase from the OCS. Authorized stores should use the OCS product stock keeping unit (SKU) as the key reference within their POS and inventory tracking system. Licensed retail operators will receive the OCS Product SKU for every product they purchase from the OCS as part of a frequently-updated product catalogue. POS and inventory systems in licensed cannabis retail stores should use the Product Barcode/Unique Product Code (UPC) as a secondary identifier.

The Cannabis Monthly Federal Reporting template includes two sets of information:

  • General Information (entered into the second tab of the excel-based Cannabis Monthly Federal Reporting template): This refers to data elements that do not directly track the movement of the cannabis inventory but are required for federal reporting purposes. This information is specific to the number of employees employed at the end of the calendar month by the authorized store. Employees are defined as persons who, during the reference period, were employed at the reporting facility, regardless of the number of hours worked. Definitions of the data fields required are as follows:
Data Element Definition
Management Includes senior and middle management employees.
Administrative Includes financial, business, administrative, clerical, supervision, and support services employees.
Sales Includes retail and wholesale sales, and customer service employees
Production Includes supervisory, production, and general labour employees.
Other Includes all other employees.
  • Monthly Product Information (entered into the first tab of the excel-based Cannabis Monthly Federal Reporting template): This refers to data elements associated with cannabis product(s) or stock received by an authorized store. The table on the following page(s) details the required data elements featured in the Cannabis Monthly Federal Reporting template in addition to definitions and formulas:
Data Element Definition Formula
Name of Reporting Retail Store - Note: Enter this data in the row above the Cannabis Monthly Federal Reporting template table.
Retail Store Authorization (CRSA) Number - Note: Enter this data in the row above the Cannabis Monthly Federal Reporting template table
City - Note: Enter this data in the row above the Cannabis Monthly Federal Reporting template table.
Reporting Period (yyyy/mm) This is the calendar month and year for which the report applies. Note: Enter this data in the row above the Cannabis Monthly Federal Reporting template table.
Product Barcode/UPC This is the unique “universal product code” assigned to cannabis products purchased from the OCS. The authorized store’s system must reference the product barcode provided by the OCS in their perpetual inventory system. -
OCS Product SKU This is the unique product identifier assigned to cannabis products purchased from the OCS. The authorized store’s must reference the SKU provided by the OCS in their perpetual inventory system. -
Opening Inventory - Units This is the level of inventory or volume of product, in eaches, of a particular product or SKU at the beginning of a calendar month. Opening Inventory = Last Month’s Closing Inventory (Note: Based on previous month’s final report submitted to AGCO)
Opening Inventory - Value This is the total book value, net of sales tax, of inventory or eaches of a particular product or SKU at the beginning of a calendar month. Opening Inventory = Last Month’s Closing Inventory (Note: Based on previous month’s final report submitted to AGCO)
Quantity Purchased - Units This is the total number of eaches purchased and actually signed for and physically received into the inventory within a calendar month for a given SKU. This figure must not include any inventory ordered/purchased but not physically received by the authorized store as at the end of the reporting month.

(Quantity Purchased) = (All purchased eaches of a given SKU within the reported calendar month)

Any returns/destructions/product loss should not be taken into account for this calculation. This includes any purchases from prior months.

Quantity Purchased - Value This is the total book value, net of sales tax, of eaches purchased and actually signed for and physically received into the inventory within a calendar month for a given SKU. This figure must not include any inventory ordered/ purchased but not physically received by the authorized store as at the end of the reporting month.

(Quantity Purchased) = (The book value of all purchased eaches of a given product or SKU within the reported calendar month)
Any return/destruction/product loss should not be taken into account for this calculation. This includes any purchases from prior months.

Returns from Customers - Units

 

This is the total number of a given SKU returned by retail customers to a retail store in a given calendar month in eaches. This value should only account for customer returns and not returns to the OCS.

(Returns from Customers) = (All returned eaches, of a given product, within a calendar month)

Any returns to the OCS should not be accounted for in this calculation and given that a customer return shall result in a destruction, the initial return must be accounted for in this calculation.

Returns from Customers - Value This is the total retail value, net of sales tax, of a given SKU returned by retail customers to a retail store in a given calendar month. This value should only account for customer returns and not returns to the OCS.

(Returns from Customers) = (The retail value of all returned eaches of a given product within a calendar month)
Any returns to the OCS should not be accounted for in this calculation and given that a customer return shall result in a destruction, the initial return must be accounted for in this calculation.

Other Additions - Units

The total number of a given SKU in eaches added to a cannabis retail store’s inventory that does not fall within the scope of purchases or returns from customers plus unaccounted/unreconciled physical inventory overage variance. For instance, this could include products that are delivered to an authorized store as a result of over shipment; or receipt of products transferred from another authorized store that is owned by the same Licensed Operator (incoming inter-store transfer).

 

Unaccounted/unreconciled inventory overage variances identified from the results of the weekly physical count of inventories should also be reported as part of this total number.

(Other Additions) = (All product eaches, of a given cannabis product, which are received by a cannabis retail store that are not a purchase or return)
Other Additions - Value

This is the total book value, net of sales tax, of a given SKU in eaches added to a cannabis retail store’s inventory that does not fall within the scope of purchases or returns from customers plus unaccounted/unreconciled physical inventory overage variance. For instance, this could include products that are delivered to an authorized store as a result of over shipment; or receipt of products transferred from another authorized store that is owned by the same Licensed Operator (incoming inter-store transfer).

(Other Additions) = (All eaches, of a given product, which are accounted for at a retail store and received via legal means)
Quantity Sold - Units

This is the total number of a given SKU sold by an authorized store in a given calendar month to customers.

 

Cannabis inventory of a given SKU that is used internally for sensory displays must be accounted and reported as part of quantity sold in accordance with the Registrar’s Standards.

(Quantity Sold) = (All eaches of a given SKU sold within a calendar month + cannabis products used in retail stores for sensory displays)
Quantity Sold - Value

This is the total retail value, net of sales tax, of a given SKU sold by an authorized store in a given calendar month to customers.

 

Cannabis inventory of a given SKU that is used internally for sensory displays must be accounted and reported as part of quantity sold in accordance with the Registrar’s Standards.

(Quantity Sold) = (All eaches, of a SKU, recorded in the total number of eaches sold within a calendar month) + cannabis products used for sensory displays)
Quantity Destroyed - Units

This is the total number of eaches of a given SKU that has been destroyed in accordance with the Registrar’s Standards.

 

Cannabis products destroyed that were used for sensory displays should not be included as part quantity destroyed to avoid double counting. Note that cannabis products used for sensory displays must be reported as part of “Quantity Sold”.

(Quantity Destroyed) = (All eaches of a given product or SKU destroyed on the premises of a cannabis retail store within a calendar month)
Quantity Destroyed - Value This is the total book value, net of sales tax, of a given SKU that has been destroyed in accordance with the Registrar’s Standards.

 

Cannabis products destroyed that were used for sensory displays should not be included as part quantity destroyed to avoid double counting. Note that cannabis products used for sensory displays must be reported as part of “Quantity Sold”.

(Quantity Destroyed) = (The book value of all eaches of a given product or SKU destroyed on the premises of a cannabis retail store within a calendar month)
Quantity Lost/Theft - Units This is the total number of eaches of a given SKU that is subject to theft or is lost within a calendar month. (Quantity Lost / Theft) = (The quantity of eaches of a given product or SKU subject to theft within a calendar month) + (Eaches of a given product or SKU that is lost within a calendar month)
Quantity Lost/Theft - Value The book value, net of sales tax, of a given SKU that is subject to theft or is lost within a calendar month. (Quantity Lost / Theft) = (The book value of eaches of a given product or SKU subject to theft within a calendar month) + (Eaches of a given product or SKU that is lost within a calendar month)
Returns to OCS - Units The total number of a given SKU of an eligible product that is returned to and physically received and acknowledged by the OCS, recorded numerically as eaches, by an authorized store within a calendar month. (Returns) = (Total number of eaches of a SKU returned to a cannabis retail store, with in a calendar month)
This calculation should account for all product that is eligible for return to the OCS as outlined in the OCS Retailer Handbook.
Returns to OCS - Value

The total book value, net of sales tax, of a given SKU of an eligible product that is returned to and physically received and acknowledged by the OCS, recorded numerically as eaches,  by an authorized store within a calendar month.

(Returns) = (Product eaches of a given product or SKU returned to a cannabis retail store)
This calculation should account for all product that is eligible for return to the OCS as outlined in the OCS Retailer Handbook.
Other Reductions - Units

This include any reduction(s) to an authorized store’s product inventory (i.e., SKUs, physical inventory shortages), accounted for numerically in eaches, that does not fall within the scope of product sold, product destroyed, lost/stolen products, or returns to OCS.

 

Unaccounted/unreconciled inventory shortage variances identified from the results of the weekly physical count of inventories, and transfers of products to another authorized store that is owned by the same Licensed Operator (outgoing inter-store transfer) should also be reported as part of this total number.

(Other Reductions) = (All eaches of a given product which are unaccounted for at a retail store within a calendar month)
Other Reductions - Value

The total book value, net of sales tax, of any reduction(s) to an authorized store’s SKU of a given product that does not fall within the scope of product sold, product destroyed, lost/stolen products, or returns to OCS.

 

Unaccounted/unreconciled inventory shortage variances identified from the results of the weekly physical count of inventories, and transfers of products to another authorized store that is owned by the same Licensed Operator (outgoing inter-store transfer) should also be reported as part of this total number.

(Other Reductions) = (The total book value of all eaches of a given product which are unaccounted for at a retail store within a calendar month)
Closing Inventory - Units This is the level of inventory or volume of product, in eaches, of a particular product or SKU at the end of a calendar month. Closing Inventory = (Current Month’s Opening Inventory) + (Current Month’s Purchases) + (Current Month’s Returns) – (Current Month’s Returns to OCS) – (Current Month’s Sales) – (Current Month’s Destructions) – (Current Month’s Theft/Lost Products) + (Current Month’s Other Additions) – (Current Month’s Other Reductions)
Closing Inventory – Value This is the total book value, net of sales tax, of inventory or eaches of a particular product or SKU at the end of a calendar month. Closing Inventory = (Current Month’s Opening Inventory) + (Current Month’s Purchases) + (Current Month’s Returns) – (Current Month’s Returns to OCS) – (Current Month’s Sales) – (Current Month’s Destructions) – (Current Month’s Theft/Lost Products) + (Current Month’s Other Additions) – (Current Month’s Other Reductions)
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