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2018 CANNABIS INVESTMENT REPORT GLOBAL CANNABIS CONSUMERS Contents Foreword I Executive Summary II Cannabis Science 101 III Cannabis Industry Segmentation IV U.S. Legal Landscape V Global Cannabis Regulation VI U.S. and International Cannabis Market Estimates VII Capital Markets for Cannabis Companies VIII Top 100 Private Cannabis Companies 2018 IX Cannabis Industry Risk Factors X Glossary of Terms Disclosures, Disclaimers, Sources and Use Ackrell Capital Cannabis Team Inside Back Cover: The Green Field 2018 About Ackrell Capital Founded in 2003, Ackrell Capital is a leading independent investment bank focused on emerging growth companies. Ackrell Capital’s expertise includes: Private Equity Mergers and Acquisitions Private Placements Corporate Development Cannabis, Consumer, Technology, Digital and Other Emerging Growth Industries The United Nations recently estimated that more than 180 million people globally between the ages of 15 and 64, or more than 4% of this age group, consume cannabis annually. At least 20 countries have implemented medical cannabis laws, including Australia, Canada, Colombia and Germany; countries without such laws include China, Japan, Russia and the United States. Although federally illegal in the United States, 46 states and the District of Columbia have passed at least one law that permits the manufacture, distribution, dispensing or possession of cannabis. While most of these laws are medical cannabis laws, 8 states have enacted recreational laws. Across all medical cannabis laws in the United States, cannabis is legally recognized as a form of therapy or medicine for more than 50 qualifying conditions, including Alzheimer’s disease, anorexia, arthritis, cancer, chronic pain, epilepsy and post-traumatic stress disorder. California is poised to become the largest recreational cannabis market in the world with the implementation of its recreational law in January 2018—a watershed moment for the industry. The illegal cannabis market in the United States is estimated to be more than $45 billion annually. (We estimate that the 2017 U.S. state-legal cannabis market was $8.0 billion.) If federal legalization occurs, we believe that the legal market could be more than two times the size of the current illegal market, ultimately exceeding $100 billion annually. The cannabis industry provides a broad range of investment opportunities in both the public and private markets for sophisticated investors who are willing to take significant risks. Ackrell Capital is based in San Francisco, CA. Ackrell Capital is a member of FINRA and SIPC. This report has been compiled for informational purposes only, and is not a research report. This report is not and should not be construed as an offer to sell securities or a solicitation of an offer to buy securities. The information in this report is of a general nature, and this report should not be construed, relied upon or acted upon as investment, legal, medical, health or tax advice. Ackrell Capital has made investments in and conducted investment banking services for companies mentioned in this report, and may do so in the future. Readers should be aware that Ackrell Capital may have a conflict of interest that could affect the objectivity of this report. Ackrell Capital, LLC is a member of FINRA and SIPC. © 2017 Ackrell Capital, LLC. REPORT HIGHLIGHTS Select Countries with Legalized Cannabis Access (January 2018) Recreational Law* Medical Law State/Province Conflict with Federal Law *Canada currently has a medical law. Assumes Canada enacts a proposed recreational law in mid-2018. U.S. State Cannabis Laws (January 2018) Recreational Law Medical Law CBD/Limited Law © 2017 Ackrell Capital, LLC | Member FINRA / SIPC Progression of U.S. State Cannabis Laws 1996 2004 2008 2012 2014 TODAY Recreational Law Medical Law CBD/Limited Law © 2017 Ackrell Capital, LLC | Member FINRA / SIPC U.S. Legalized Cannabis Market $140,000 Path to Federal Legalization 70 M ($ millions) $120,000 $100,000 $80,000 $60,000 $40,000 FDA Approves Cannabis-Derived Pharmaceuticals More States Adopt Medical Cannabis Laws More States Adopt Recreational Laws FDA Routinely Approves CBD Drugs FDA Routinely Approves THC Drugs Federal Government Legalizes Cannabis 60 M 50 M 40 M 30 M 20 M Number of Consumers $20,000 10 M $0 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 0 M Legalized Cannabis Market Size Consumers Source:�Ackrell Capital. Assumes cannabis will be legalized federally by 2027. Cannabis may never be legalized federally in the United States. Cannabis Industry Segments Production Business Solutions Cultivation Production Equipment and Supplies Production and Testing Services Business Software Business Services Distribution Digital Media Dispensaries E-Commerce Distribution Services Online Content and Networking Online Directories Consumer Products Vaporizers and Flower Concentrates Infused Products Pharmaceuticals Accessories Involves “touching the plant” Does not involve “touching the plant” © 2017 Ackrell Capital, LLC | Member FINRA / SIPC Cannabis Investment Report | December 28, 2017 Foreword Ackrell Capital is pleased to present our 2018 Cannabis Investment Report. Much has happened in the nearly two years since we published our inaugural report: the cannabis industry grew significantly, companies in the industry raised large amounts of capital and their stock prices performed well, and the legalization movement continued worldwide as more countries and U.S. states implemented a framework for legal cannabis access. There was also a presidential election in the United States; its ultimate impact on the cannabis industry remains uncertain. What did not happen since we launched our inaugural report? Federal legali zation: “marijuana” continues to be classified as a Schedule I controlled substance under the Controlled Substances Act in the United States. In this new edition, we introduce an outlook on global cannabis markets, analyze capital markets for cannabis companies and present updated market estimates. We also expand on the first edition by providing more in-depth analyses of the various market segments within—and analyzing the legal issues pertinent to—the cannabis industry. The Top 100 Private Cannabis Companies list has been updated and our industry landscape, The Green Field, has been updated and expanded to include more than 500 companies. Cannabis legalization has accelerated domestically and internationally. In the 2016 U.S. elections, four states, including California, legalized recreational cannabis (bringing the total number of states with recreational laws to eight) and an additional four states legalized medical cannabis. Cannabis use is now statelegal in some form in 46 states. In January 2018, California will implement its recreational law, making it the largest market globally for the recreational use of cannabis. Similarly, Canada is expected to pass its recreational law in mid-2018. And in 2017, Germany became the most populous country in the world to pass a medical cannabis law. Cannabis has mass consumer appeal around the world. (According to the United Nations, more than 180 million people per year use cannabis and it is the most-consumed drug worldwide). While it is clear that there is significant demand for cannabis, less clear is how quickly illegal markets will transition to legal markets, as well as the extent to which legalization may increase overall demand. We continue to believe that it is a question of when—not if—the U.S. federal prohibition on cannabis will end. We believe that a path toward federal legalization exists and we believe this process has commenced. According to Gallup, 64% of Americans today believe that cannabis use should be legal. Who is the cannabis consumer? It is the 80-year-old cancer patient ingesting cannabis to treat side effects of chemotherapy. It is the 12-year-old child using cannabis extracts on a doctor’s recommendation to reduce epileptic seizures. It is the 30-something mother or father seeking to relax after a full day. It is a group of 20-year-olds on a Friday night heading to a concert. It is the millions of people suffering from anxiety and depression. It is the millions of people treating chronic pain and nausea. It is the millions of people using cannabis recreationally. Our team has met with more than 1,000 companies in the cannabis industry. We understand the opportunities and challenges facing the industry, and we are happy to provide our insights. Sincerely, The Ackrell Capital Cannabis Team © 2017 Ackrell Capital, LLC | Member FINRA / SIPC Cannabis Investment Report | December 2017 n Table of Contents CHAPTER I Executive Summary .......................................................... 1 n Global Cannabis Consumers n To Watch in 2018 n Investment Outlook CHAPTER II Cannabis Science 101........................................................ 15 n The Cannabis Plant n The Human Endocannabinoid System n Cannabinoids n Terpenes n Cannabis Formulations CHAPTER III Cannabis Industry Segmentation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 n Production n Distribution n Consumer Products n Business Solutions n Digital Media CHAPTER IV U.S. Legal Landscape ........................................................ 61 n U.S. State Law n U.S. Federal Law n The Path to Federal Legalization CHAPTER V Global Cannabis Regulation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 n Global Cannabis Legalization Momentum n United Nations Conventions n Global Legal Developments n Global Outlook CHAPTER VI U.S. and International Cannabis Market Estimates . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 n Global Market Overview n U.S. State-Legal Cannabis Market n U.S. Legalized Cannabis Market Forecast n International Legal Cannabis Market Forecast CHAPTER VII Capital Markets for Cannabis Companies ....................................117 n Capital Markets Overview n Public Capital Markets n Public Capital Markets: United States n Public Capital Markets: Canada n Private Capital Markets n Final Thoughts CHAPTER VIII Top 100 Private Cannabis Companies 2018 ..................................137 CHAPTER IX Cannabis Industry Risk Factors .............................................165 CHAPTER X Glossary of Terms ..........................................................169 Disclosures, Disclaimers, Sources and Use ...................................175 Ackrell Capital Cannabis Team ..............................................176 FRONT COVER Report Highlights BACK COVER The Green Field 2018 ii © 2017 Ackrell Capital, LLC | Member FINRA / SIPC CHAPTER I Executive Summary n Global Cannabis Consumers Cannabis has mass consumer appeal around the world. Millions of people use cannabis recreationally. Millions more use it medicinally. In aggregate, across all state medical cannabis laws in the United States, cannabis is legally recognized as a form of therapy or medicine for more than 50 medical conditions, including Alzheimer’s disease, anorexia, arthritis, cancer, chronic pain, epilepsy and post-traumatic stress disorder. Similar to the alcohol and pharmaceutical markets, we believe that the total addressable consumer market for cannabis consists of a significant portion of the global adult population. Cannabis is the most widely cultivated, produced, trafficked and consumed drug worldwide, according to the United Nations Office on Drugs and Crime (UNODC). In 2003, the UNODC estimated that the global illegal cannabis market was $113 billion, with 160 million consumers. The UNODC continues to estimate the number of cannabis users worldwide and recently estimated that 183 million people globally between the ages of 15 and 64, or more than 4% of this age group, consumed cannabis in 2015. In 2010, the RAND Corporation (RAND) estimated that the U.S. illegal cannabis market was $40 billion. Adjusting this estimate solely for inflation and population growth, the U.S. illegal market would now be approximately $48 billion. Both the UNODC and RAND acknowledge the challenges inherent in studying an illegal consumer market, and both allow significant room for error in their estimates. However approximate, their estimates make clear that there is significant global demand for cannabis. Less clear is how quickly illegal markets will transition to legal markets, as well as the extent to which legalization may increase overall demand. We believe that the growth of the global legal cannabis industry will be driven by increasing penetration in largely untapped “mainstream” consumer markets, and that the legal industry could grow to more than two times the estimated size of the current illegal market. We believe that cannabis will eventually become federally legal in the United States, for recreational enjoyment by adults and for use in a broad range of safe drugs and therapeutic products. After U.S. federal legalization, we believe that © 2017 Ackrell Capital, LLC | Member FINRA / SIPC 1 Cannabis Investment Report | December 2017 the U.S. market will exceed $100 billion annually, with more than 50 million consumers. Globally, we estimate that the legal cannabis market has the potential to reach $500 billion annually, approaching one billion consumers. The Global Legal Cannabis Market Cannabis legalization is gaining momentum around the world. This momentum is driven primarily by the increasing recognition that cannabis may have a range of legitimate medicinal benefits and therapeutic applications. At least 20 countries now have medical laws that facilitate patient access to cannabis or cannabis concentrates for treating specified medical conditions. Notable countries with such medical laws include Australia, Canada, Colombia and Germany; countries without such laws include China, Japan, Russia and the United States. (Contrary to U.S. federal law, 29 states, encompassing 62% of the U.S. population, permit the production and possession of cannabis or concentrates for use in treating a broad range of qualifying medical conditions.) While the merits of medical cannabis are currently driving legalization, we believe that—like Uruguay and numerous U.S. states—other countries will ultimately enact legislation permitting the production, sale and use of recreational cannabis. (Canada is widely expected to do so in mid-2018.) The following world map illustrates select countries that (i) have enacted medical laws that facilitate patient access to cannabis or concentrates for treating specified medical conditions, (ii) have enacted recreational laws that permit the commercial production and sale of cannabis to adults for recreational and other uses, or (iii) include a state or province that has a cannabis law or policy in conflict with federal law. Select Countries with Legalized Cannabis Access (January 2018) Recreational Law* Medical Law State/Province Conflict with Federal Law *Canada currently has a medical law. Assumes Canada enacts a proposed recreational law in mid-2018. 2 © 2017 Ackrell Capital, LLC | Member FINRA / SIPC CHAPTER I Executive Summary The U.S. State-Legal Cannabis Market The legal landscape for the cannabis industry in the United States continues to be characterized by conflict between federal prohibition and the steady advance of state legalization. According to federal policy, Americans can access tobacco, alcohol and prescription drug products that kill thousands each year, but they cannot access cannabis because it is a dangerous drug with no currently accepted medical application in the United States (notwithstanding the federal government holds a U.S. patent for methods of treating diseases with cannabinoids). Meanwhile, 46 U.S. states have enacted at least one law that permits the manufacturing, distribution, dispensing or possession of cannabis or concentrates. These laws fall into three general categories: • 29 U.S. states (and the District of Columbia) have enacted medical cannabis laws that permit the production and possession of cannabis or concentrates for use in treating a broad range of qualifying medical conditions. • 19 U.S. states have enacted narrow CBD/limited laws that permit possession of small amounts of low-THC/high-CBD cannabis concentrates for use in treating a few serious medical conditions—in particular, severe forms of childhood epilepsy. • 8 U.S. states have enacted recreational laws that permit the commercial production and sale of cannabis to adults for recreational and other uses. The following map of the United States shows states with medical cannabis laws, CBD/limited laws or recreational laws (a state with more than one of these laws is represented on the map by its most permissive law). U.S. State Cannabis Laws (January 2018) Recreational Law Medical Cannabis Law CBD/Limited Law © 2017 Ackrell Capital, LLC | Member FINRA / SIPC 3 Cannabis Investment Report | December 2017 The U.S cannabis industry has proven adept at navigating this federal-state conflict, and is experiencing rapid growth despite it. We estimate that the 2017 U.S. state-legal cannabis market was $8.0 billion, with more than four million consumers. While the overall state-legal market has grown significantly, the addressable market has been constrained due to the lack of access to purely recreational consumers and the sometimes-narrow scope of medical conditions that qualify a patient for access to medical cannabis. The breakdown of this market estimate by state is shown in the following chart. 2017 U.S. State-Legal Cannabis Market Estimate Other States $1.9 B $8.0B California $3.2 B Colorado $1.5 B Oregon $470 M Washington $929 M Source: Ackrell Capital U.S. Federal Law Current federal law effectively prohibits all cannabis use and all commercial cannabis activity in the United States. Producing, selling and possessing cannabis are federal crimes. No cannabis-derived drug has ever been federally approved for use in treating any medical condition. Otherwise legitimate business transactions conducted by cannabis companies —and their banks, for those who can access banking services—are legally suspect. Certain intellectual property and bankruptcy protections critical to many U.S. businesses are not available to cannabis companies. Cannabis companies pay federal income tax at effective rates significantly higher than other businesses. Despite official prohibition, however, federal policies and laws recently passed by Congress have carved out a limited space in which the state-legal cannabis industry has managed to thrive. Enforcement policies published by the U.S. Department of Justice have unofficially invited cannabis business to proceed if certain conditions are respected. The U.S. Department of the Treasury established reporting policies that create room for banks to service the cannabis industry. Federal budget legislation 4 © 2017 Ackrell Capital, LLC | Member FINRA / SIPC CHAPTER I Executive Summary has prevented allocated funds from being used to prosecute conduct that complies with state medical cannabis laws. And recent developments indicate the federal government may be pursuing policies and practices that create space for cannabis research and approval of cannabis-derived drugs. The following chart shows three general areas of federal law that impact the cannabis industry—food and drug regulation, banking and finance, and intellectual property—as well as specific laws and federal policies related to each area. (We expand on these laws, regulations and policies in Chapter IV, U.S. Legal Landscape.) Federal Laws and Policies Impacting the Cannabis Industry Controlled Substances Act Justice Department Cole Memo Bank Secrecy Act and Financial Transaction Laws Rohrabacher- Blumenauer Amendment Treasury Department FinCEN Memo Agricultural Act of 2014 DRUG AND FOOD REGULATION Federal Laws and Policies Impacting the Cannabis Industry BANKING AND FINANCE Securities Law Bankruptcy Law Food, Drug, and Cosmetic Act INTELLECTUAL PROPERTY Internal Revenue Code © 2017 Ackrell Capital, LLC Patent Act Plant Variety Protection Act Trademark Act © 2017 Ackrell Capital, LLC | Member FINRA / SIPC 5 Cannabis Investment Report | December 2017 The Path to Federal Legalization We believe that the variable which will most impact the future size of the U.S. legal cannabis market is the federal legalization process. How and when federal legalization occurs will impact other primary drivers of the market, including the number of eligible consumers, penetration rates and consumer spending. We predict six developments relating to federal legalization: (1) the U.S. Food and Drug Administration (FDA) will begin approving individual pharmaceutical-grade drugs derived from cannabis; (2) more states will adopt medical cannabis laws; (3) more states will adopt recreational laws; (4) the FDA will adopt routine approval procedures for drugs with extracts of low-THC/ high-CBD cannabis varieties; (5) the FDA will adopt routine approval procedures for drugs with extracts of high-THC cannabis varieties; and (6) cannabis parts and derivatives will be removed from the CSA schedules (either incrementally, starting with CBD, or all at once) and will be fully legal for medical and recreational purposes. (We expand on these predicted developments in Chapter IV, U.S. Legal Landscape.) We do not predict that these developments necessarily will occur in the order presented. We do expect some of them to develop in parallel, and none of them depends fundamentally on any other. For example, Congress could cause development (6) at any time by passing legislation that removes Path to Federal Legalization 1. The U.S. Food and Drug Administration will begin approving individual pharmaceuticalgrade drugs derived from cannabis. 2. More states will adopt medical cannabis laws. 3. More states will adopt recreational laws. 4. The FDA will adopt routine approval procedures for drugs with extracts of low-THC/high-CBD cannabis varieties. 5. The FDA will adopt routine approval procedures for drugs with extracts of high-THC cannabis varieties. 6. Cannabis parts and derivatives will be removed from the CSA schedules and will be fully legal for medical and recreational purposes. cannabis from the CSA schedules and establishes a national framework for recreational and medical cannabis regulation. Developments (1) through (3) largely reflect incremental developments within the existing legal environment. We do not expect developments (4), (5) or (6) to occur during the current presidential term, but we believe that there is a reasonable chance development (4) could begin within the next five years and development (5) could occur within two years thereafter. In total, we believe it could take up to 10 years or more before the federal legalization process reaches development (6) and can nabis becomes fully legal under federal law. For our market estimates, we assume (i) development (4) begins in 2023, (ii) development (5) follows two years thereafter and (iii) development (6) occurs by 2027 and cannabis becomes fully legal in the United States. We believe that federal legalization will trigger rapid growth in the U.S. market, propelled by interstate commerce, access to the federal banking system and acceleration of the cannabis-derived pharma ceuticals market. A change in the federal status of cannabis in the United States will not only drive U.S. market growth, but should provide a significant catalyst to the market worldwide. The following graph illustrates the timeline of our predicted developments and the estimated impact on the U.S. legalized cannabis market. As discussed on page 175, readers are cautioned to not place undue reliance on our predictions or estimates. Almost certainly, our predictions and estimates will prove inaccurate in some respects. 6 © 2017 Ackrell Capital, LLC | Member FINRA / SIPC CHAPTER I Executive Summary U.S. Legalized Cannabis Market $140,000 Path to Federal Legalization 70 M ($ millions) $120,000 $100,000 $80,000 $60,000 $40,000 FDA Approves Cannabis-Derived Pharmaceuticals More States Adopt Medical Cannabis Laws More States Adopt Recreational Laws FDA Routinely Approves CBD Drugs FDA Routinely Approves THC Drugs Federal Government Legalizes Cannabis 60 M 50 M 40 M 30 M 20 M Number of Consumers $20,000 10 M $0 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 0 M Legalized Cannabis Market Size Consumers Source:�Ackrell Capital. Assumes cannabis will be legalized federally by 2027. Cannabis may never be legalized federally in the United States. n To Watch in 2018 We believe that the following events will impact the legalized cannabis industry in 2018. Increasing Recreational Legalization We expect 2018 will be a watershed year for recreational markets, both in the United States and internationally. California will begin implementing its new recreational law in January 2018, and Canada’s proposed recreational law is widely expected to be approved in some form by mid-2018. California, which has a population of 38 million people
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