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HYFM US Equity

Hydrofarm Holdings Group, Inc.Consumer Discretionary · Wholesale-Miscellaneous Nondurable Goods · CIK 1695295 · FY ends Dec 31
$1.02
-0.03 (-2.86%)
USD · as of 2026-08-21 · marketstack

HYFM · 10-K · period ended 2020-12-31

← all HYFM documents
filed 2021-03-30 · EDGAR original ↗

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10-K

1

tm2110286d1_10k.htm

FORM 10-K

UNITED STATES

SECURITIES AND

EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

(Mark One)

For the fiscal year ended December 31, 2020

or

For the transition period from ________ to

Commission file number: 001-39773

Hydrofarm Holdings

Group, Inc.

(Exact name of registrant as specified in its

charter)

Registrant’s telephone number, including area code (707) 765-9990

Securities registered pursuant to Section 12(b)

of the Exchange Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered

Common Stock, $0.0001 par value per share HYFM The Nasdaq Stock Market LLC

Securities registered pursuant

to Section 12(g) of the Exchange Act: None

Indicate by check mark if

the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate by check mark if

the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes ☐ No ☒

Indicate by check mark whether

the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the

preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such

filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether

the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T

during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether

the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging

growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting

company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☒ Smaller reporting company ☐

Emerging growth company ☒

If an emerging growth company,

indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised

financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether

the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control

over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm

that prepared or issued its audit report. ☐

Indicate by check mark whether

the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

The aggregate market value

of the common stock held by non-affiliates of the registrant, based on the closing price of a share of common stock on December 31, 2020,

as reported by The Nasdaq Global Select Market on such date was approximately $1.4 billion. The registrant has elected to use December

31, 2020 as the calculation date, which was the last trading date of the registrant’s most recently completed fiscal year, because

on June 30, 2020 (the last business day of the registrant’s second fiscal quarter), the registrant was a privately-held company.

This calculation does not reflect a determination that certain persons are affiliates of the registrant for any other purpose.

As of March 16, 2021, the

registrant had 33,853,411 shares of common stock outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

Portions

of the registrant’s Proxy Statement for its 2021 Annual Meeting of Stockholders are incorporated by reference into Part III

of this Annual Report on Form 10-K to the extent stated herein. Such Proxy Statement will be filed with the Securities and Exchange Commission

within 120 days of the registrant’s fiscal year ended December 31, 2020.

TABLE OF CONTENTS

Page

PART I

Item 1. BUSINESS 3

Item 1A. RISK FACTORS 19

Item 1B. UNRESOLVED STAFF COMMENTS 44

Item 2. PROPERTIES 44

Item 3. LEGAL PROCEEDINGS 45

Item 4. MINE SAFETY DISCLOSURES 45

PART II

Item 6. SELECTED FINANCIAL DATA 47

Item 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 60

Item 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 61

Item 9A. CONTROLS AND PROCEDURES 62

Item 9B. OTHER INFORMATION 62

PART III

Item 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE 64

Item 11. EXECUTIVE COMPENSATION 64

Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES 64

PART IV

Item 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES 65

i

SPECIAL

NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report on Form

10-K contains forward-looking statements about us and our industry that involve substantial risks and uncertainties. All statements other

than statements of historical facts contained in this Annual Report on Form 10-K including statements regarding our future results of

operations or financial condition, business strategy and plans and objectives of management for future operations, are forward-looking

statements. In some cases, you can identify forward-looking statements because they contain words such as “anticipate,” “believe,”

“contemplate,” “continue,” “could,” “estimate,” “expect,” “intend,”

“may,” “plan,” “potential,” “predict,” “project,” “should,” “target,”

“will” or “would” or the negative of these words or other similar terms or expressions. These forward-looking

statements include, but are not limited to, statements concerning the following:

• the costs of being a public company;

• our ability to keep pace with technological advances;

• the success of our marketing activities;

• a disruption of breach of our information technology systems;

• our current level of indebtedness;

• our dependence on third parties;

• the performance of third parties on which we depend;

• the fluctuation in the prices of the products we distribute;

• competitive industry pressures;

• the consolidation of our industry;

• compliance with environmental, health and safety laws;

• product shortages and relationships with key suppliers;

• our ability to attract key employees;

• the volatility of the price of our common stock;

• the marketability of our common stock; and

• other risks and uncertainties, including those listed in “Risk Factors.”

You should not rely on forward-looking

statements as predictions of future events. The outcome of the events described in these forward-looking statements is subject to risks,

uncertainties and other factors described under the header “Risk Factors” and elsewhere in this Annual Report on Form

10-K. New risks and uncertainties emerge from time to time, and it is not possible for us to predict all risks and uncertainties that

could have an impact on the forward-looking statements contained herein. The results, events and circumstances reflected in the forward-looking

statements may not be achieved or occur, and actual results, events or circumstances could differ materially from those described in the

forward-looking statements.

The forward-looking statements

made in this Annual Report on Form 10-K relate only to events as of the date on which the statements are made, and we undertake no obligation

to update them to reflect events or circumstances after the date of this Annual Report on Form 10-K or to reflect new information or

the occurrence of unanticipated events, except as required by law.

Unless the context otherwise

indicates, references in this Annual Report on Form 10-K to the terms “Hydrofarm”, “the Company,” “we,”

“our” and “us” refer to Hydrofarm Holdings Group, Inc. and its subsidiaries.

“Hydrofarm” and

other trade names and trademarks of ours appearing in this Annual Report on Form 10-K are our property. This Annual Report on Form 10-K

contains trade names and trademarks of other companies, which are the property of their respective owners. We do not intend our use or

display of other companies’ trade names or trademarks to imply an endorsement or sponsorship of us by such companies, or any relationship

with any of these companies.

We may announce material

business and financial information to our investors using our investor relations website (www.investors.hydrofarm.com/investor-relations).

We therefore encourage investors and others interested in Hydrofarm to review the information that we make available on our website,

in addition to following our filings with the Securities and Exchange Commission, or the SEC, webcasts, press releases and conference

calls.

2

PART

I

Item 1. BUSINESS

Overview

We are a leading independent

distributor and manufacturer of controlled environment agriculture (“CEA”, principally hydroponics) equipment and supplies,

including a broad portfolio of our own innovative portfolio of proprietary branded products. We primarily serve the U.S. and Canadian

markets, and believe we are one of the leading competitors by market share in these markets in an otherwise highly fragmented industry.

For over 40 years, we have helped growers make growing easier and more productive. Our mission is to empower growers, farmers and cultivators

with products that enable greater quality, efficiency, consistency and speed in their grow projects.

Hydroponics is the farming

of plants using soilless growing media and often artificial lighting in a controlled indoor or greenhouse environment. Hydroponics is

the primary category of CEA and we use the terms CEA and hydroponics interchangeably. Our products are used to grow, farm and cultivate

cannabis, flowers, fruits, plants, vegetables, grains and herbs in controlled environment settings that allow end users to control key

farming variables including temperature, humidity, CO2, light intensity spectrum, nutrient concentration and pH. Through CEA, growers

are able to be more efficient with physical space, water and resources, while enjoying year-round and more rapid grow cycles as well

as more predictable and abundant grow yields, when compared to other traditional growing methods.

We reach commercial farmers

and consumers through a broad and diversified network of over 2,000 wholesale customer accounts, who we connect with primarily through

our proprietary eCommerce marketplace. Over 80% of our net sales are into the specialty hydroponic retailers, through which growers are

able to enjoy specialized merchandise assortments and knowledgeable staff. We also distribute our products across the U.S. and Canada

to a diversified range of retailers of commercial and home gardening equipment and supplies that include garden centers, hardware stores,

eCommerce retailers, commercial greenhouse builders, and commercial resellers.

How We Serve Our Customers

Our customer value proposition

is centered on two pillars. First, we strive to offer the best selection by being a branded provider of all CEA needs. Second, we seek

to be the gold standard in distribution and service, leveraging our infrastructure and reach to provide customers with just-in-time (“JIT”)

delivery capabilities and exceptional service across the U.S. and Canada.

Complete Range of Innovative CEA Products

We offer thousands of innovative,

branded CEA products that are supported by 24 patents and 60 registered trademarks. Our product offerings span lighting solutions, growing

media (i.e., premium soils and soil alternatives), nutrients, equipment and supplies and includes more than 6,000 stock-keeping-units

(“SKUs”) sold under leading proprietary, exclusive/preferred brands or non-exclusive/distributed brands. Some of our most

well-known brands include Phantom and Active Aqua as well as in-licensed brands such as FoxFarm and Grodan. We estimate that approximately

two-thirds of our net sales relate to recurring consumable products, including growing media, nutrients and supplies that require regular

replenishment. The remaining portion of our sales relate to durable products such as hydroponic lighting and equipment. The majority

of products we offer are produced by us or are supplied to us under exclusive/preferred brand relationships providing for attractive

margins and a significant competitive advantage as we offer retailers and resellers a breadth of products that cannot be purchased elsewhere.

3

The following graphic

illustrates a representative set of our market-leading products across key CEA product categories:

Infrastructure and Reach for Fast Delivery,

High In-Stock Availability and Exceptional Service

Our infrastructure and reach

enable us to provide delivery and service capabilities to a highly diverse group of customers across the U.S. and Canada. We believe

that our six U.S.-based distribution centers can reach approximately 90% of the U.S. population within 24 to 48 hours and that our two

Canadian distribution centers can provide timely coverage to the full Canadian market.

In the U.S., we operate distribution

centers in Petaluma, California; Santa Fe Springs, California; Gresham, Oregon; Denver, Colorado; Fairless Hills, Pennsylvania; and New

Hudson, Michigan. In Canada, we have distribution centers in Langley, British Columbia and Cambridge, Ontario. Outside of North America,

we operate a distribution center in Zaragoza, Spain, and we have an office for product quality assurance and supply chain management

in Shenzhen, China. We partner with a network of third-party logistics companies that facilitate expeditious delivery to our customers

across the globe. The majority of customer orders are received through our business-to-business e-commerce platform. Through our differentiated

Distributor Managed Inventory (“DMI”) Program, we partner with our network of retailers and resellers to create customized,

JIT supply chain solutions for large commercial end users.

Over the past fifteen years,

we have grown our net sales at an approximate 17% CAGR. This historical growth is largely due to the growth in CEA growing across several

end-markets, including cannabis, and our ability to continuously develop, manufacture and distribute innovative branded products on timely

basis.

We believe our industry is

poised to grow significantly. Expanding populations, limited natural resources and a focus on the environment and the security of our

agricultural systems have illuminated the benefits of CEA compared to traditional outdoor agriculture. We believe the adoption of CEA

will continue to accelerate, particularly in the commercial agriculture industry, where CEA can be deployed to achieve grows that are

simultaneously more efficient for the planet and profitable for growers. Furthermore, certain of our end-markets are experiencing significant

growth, including cannabis. The global cannabis industry is a rapidly developing business opportunity for us, particularly as the legal

market in the U.S. continues to expand.

4

Our Industry Is Large And Rapidly Growing

The Expanding Controlled Environment Agriculture

Market

Our principal industry opportunity

is in the wholesale distribution of CEA equipment and supplies, which generally include grow light systems; advanced heating, ventilation,

and air conditioning (“HVAC”) systems; humidity and carbon dioxide monitors and controllers; water pumps, heaters, chillers,

and filters; nutrient and fertilizer delivery systems; and various growing media typically made from soil, rock wool or coconut fiber,

among others. Today, we believe that a majority of our products are sold for use in CEA applications.

CEA is an increasingly significant

and fast-growing component of the expansive global commercial agriculture and consumer gardening sectors. According to the USDA and National

Gardening Survey, the agriculture, food, and related industries sector produced more than $1 trillion worth of goods in the U.S. alone

in 2017, and U.S. households spent a record of approximately $48 billion at retail stores on gardening and growing supplies and equipment.

According to industry publications, the global CEA industry totaled approximately $65 billion in 2019, and is expected to grow at a CAGR

of 16% from 2019 to 2023. The rapid growth of CEA crop output will subsequently drive growth in the wholesale CEA equipment and supplies

industry. According to industry publications, the global wholesale CEA equipment and supplies industry totaled approximately $8 billion

in 2019 and is expected to grow at a CAGR of 12.8% from 2019 to 2025.

Significant Growth in the Cannabis Industry

Today, we believe that a

majority of the CEA equipment and supplies we sell to our customers is ultimately purchased by participants in the cannabis industry,

though we do not sell to participants in the cannabis industry directly. The North American cannabis industry is massive and growing

rapidly, driven largely by state-level legalization efforts in the U.S. and federal-level legalization in Canada. The current and expected

growth in the size of the cannabis market has and will continue to have a very significant, positive impact on our business.

Importantly, though Canada

and several U.S. states have taken significant steps towards cannabis legalization, we believe the North American legal cannabis market

is still in the nascent stages of realizing its growth potential. As of the date of this Annual Report on Form 10-K, only 15 U.S. states

and the District of Columbia had legalized cannabis for adult-use. The aggregate population of those states is only around one third

of the total U.S. population. Furthermore, in U.S. states that have passed cannabis laws, many such laws remain restrictive to consumer

access. As an example, we believe significant suppressed demand would be unlocked in Texas, should the state adopt a medical cannabis

law that more closely resembles that of their neighboring state, Oklahoma, where we have seen significant growth since cannabis was legalized

for medical use in 2018. In Canada, the governments of every province and territory have enacted laws allowing for the distribution and

sale of cannabis for adult-use purposes; however, the market remains in early stages of market development.

According to industry publications,

the U.S. cannabis market is projected to reach approximately $31.1 billion by 2024, up from approximately $12.2 billion in 2019, representing

a 21% CAGR. In Canada, the cannabis market is projected to reach approximately $6.2 billion by 2024, up from approximately $1.7 billion

in 2019, representing a 30% CAGR.

5

This significant growth in

the U.S. cannabis market is expected due to (i) state initiatives for new adult-use and/or medical-use programs in additional U.S. states,

(ii) expanded access for patients or consumers in existing state medical or adult-use cannabis programs, and (iii) increased consumption

driven by greater product diversity and choice, reduced stigma, and real and perceived health benefits in states with existing adult-use

or medical use programs.

Acceleration of CEA Adoption

Both the commercial agriculture

and cannabis industries are increasingly adopting more advanced agricultural technologies in order to enhance the productivity and efficiency

of operations. The benefits of CEA include:

• Greater product safety, quality and consistency;

CEA implementation continues

to increase globally, driven by the factors listed above as well as growth in fruit and vegetable farming, consumer gardening and the

continued adoption of vertical farming. Vertical farming, a subsector of CEA, has gained popularity mainly due to its unique advantage

of maximizing yield by growing crops in layers.

While a small portion of

cannabis cultivation may be grown in non-CEA settings, given the multitude of benefits of CEA cultivation, we believe CEA will continue

to be the primary method of growing cannabis, driving demand for our products. The movement towards the legalization of cannabis in the

U.S. and its legalization in Canada also comes with a corresponding increase in regulatory oversight and statutory requirements for growers

and their products. These regulations enhance product safety and transparency to consumers but usually necessitate the use of CEA in

cannabis cultivation in order to meet mandated THC content or impurity tolerances.

6

Increased Consumer Home Growing

We perceive consumer gardening

to be a significant driver of future CEA growth. We expect this growth in consumer gardening and growing spending to continue, driven

by both increased participation by millennials and strong continued participation by married households, adults over age 55, and adults

without children. We believe that these demographic dynamics will result in an increase in the number of consumer gardening category

participants, resulting in the purchase of more CEA products.

Strong Demand for Hemp for CBD Production

Hemp cultivation in North

America has grown significantly since the passage of the U.S. Farm Bill in December 2018. Consumers are increasingly using hemp-derived

products such as CBD for their therapeutic benefits. According to industry publications, the U.S. hemp-derived CBD market is expected

to grow from $1.2 billion in 2019 to $6.9 billion in 2025, representing a six-year CAGR of 33.8%. We have experienced strong demand for

our products from growers that solely harvest hemp and from cannabis growers who are adding hemp to their offerings. We are very well

positioned to continue to capitalize on the growth of industrial hemp cultivation in North America especially as cultivation is increasingly

done indoors. Both our current product portfolio and our pipeline of new products tailored to the needs of hemp cultivators will help

us serve this burgeoning market.

Increased Focus on Environmental, Social,

and Governance (“ESG”) Issues

We believe the growth and

change in our end-markets is in part driven by a variety of ESG trends aimed at preserving resources and enhancing the transparency and

safety of our food supply chains. Overall, CEA delivers superior performance characteristics versus traditional agriculture when compared

on select key ESG performance criteria:

7

COVID-19

The COVID-19 (“COVID-19”)

pandemic has caused significant shifts in consumer sentiment and behavior thereby altering the dynamics of the CEA industry. While the

rollout of vaccines has begun, the timing of vaccinations, herd immunity, and the lifting of shelter in place and similar restrictions

and movement restrictions is unknown. Its effect on the cannabis industry may also drive a greater volume of sales by our customers, increasing

demand for our CEA equipment and supplies. We believe that these changes, as outlined below, will benefit our industry in the long-term:

Our Competitive Strengths

We attribute our success

to the following competitive strengths.

Leading Market Positions in Attractive Growing

Markets

We are a leading independent

distributor and manufacturer of CEA equipment and supplies in the U.S. and Canada and one of the two major consolidators in the CEA industry.

The broader market is comprised of a fragmented group of smaller competitors. We serve several attractive end-markets, including hemp

and indirectly, the cannabis industry. Favorable trends in CEA, including increased adoption of vertical farming methods to increase

yields, are projected to drive a 24% CAGR for the vertical farming market through 2023 according to industry publications. Similarly,

growers’ increasing preference to reduce water and energy usage, limit pesticide use and risk of environmental runoff, and reduce

labor costs coupled with growing consumer demand for fruits and vegetables are expected to drive significant growth in CEA methods. Furthermore,

CEA allows farms to be located closer to their consumers, greatly reducing the costs and waste (namely CO2 and spoiled food) related

to transportation resulting in an overall smaller carbon footprint. However, we will likely see the most significant growth in cannabis.

Increased support for cannabis legalization at the federal level in the U.S., an increase in U.S. states’ implementation of adult-use

and medical cannabis programs, continued growth in the Canadian cannabis market following the implementation of the Cannabis Act in 2018,

and consumer and commercial awareness of the benefits associated with hemp-derived products will serve as significantly favorable tailwinds

that will drive continued growth.

New, Experienced Management Team with Proven

Track Record

Our management team possesses

significant public market experience, a history of driving long-term organic growth and a track record of successful business consolidations.

Bill Toler, Chairman and Chief Executive Officer, has over 35 years of executive leadership experience in supply chain and consumer packaged

goods, most recently serving as President and Chief Executive Officer of Hostess Brands from April 2014 to March 2018. Under his leadership,

Hostess Brands transitioned from a private to public company, regained a leading market position within the sweet baked goods category

and returned to profitability. Bill also previously served as Chief Executive Officer of Advance Pierre Foods and President of Pinnacle

Foods, in addition to holding executive roles at Campbell Soup Company, Nabisco and Procter & Gamble. Terence Fitch, President, possesses

significant relevant business experience including more than 20 years of management experience with the Coca-Cola Company and Coke Enterprises,

where he was responsible for manufacturing, supply chain, and sales and marketing for the multi-billion-dollar Refreshment Direct and

Independent Bottlers business units. For the past six years, Terence has been working on building, managing and designing large CEA operations

in Colorado and Arkansas. B. John Lindeman, Chief Financial Officer brings us more than 25 years of finance and leadership experience.

Most recently he served as Chief Financial Officer and Corporate Secretary at Calavo Growers, Inc. (Nasdaq-GS: CVGW), a fresh food company,

where he was responsible for the finance, accounting, IT and human resource functions. Prior to joining Calavo, he held various leadership

positions within the finance and investment banking industries at Janney Montgomery Scott, Stifel Nicolaus, Legg Mason and PricewaterhouseCoopers

LLP.

8

Broad Portfolio with Innovative Proprietary

Offerings and Recurring Consumables Sales

We have one of the largest

equipment and consumable product offerings in the industry. From lighting solutions to nutrients to grow mediums, we offer nearly everything

growers need to ensure their operations are maximizing efficiency, output and quality. We maintain an extensive portfolio of products

which includes 26 internally developed, proprietary brands across approximately 900 SKUs with 24 patents and 60 registered trademarks

as well as over 40 exclusive/preferred brands across approximately 900 SKUs. We maintain inventory across over 6,000 SKUs, and approximately

60% of our sales relate to proprietary and exclusive/ preferred brands. Our proprietary and exclusive/preferred brands include lighting,

equipment, grow media, nutrients and supplements. Our proprietary products command a significant gross margin premium relative to general

distributed brands. Our revenue mix continues to shift towards proprietary brands as we continue to innovate, improving overall margins.

Further, our revenue stream is highly consistent as, in our estimation, we believe that approximately two-thirds of our net sales are

generated from the sale of recurring consumable products including growing media, nutrients and supplies. Our top 20 customers buy over

3,000 SKUs in the aggregate.

Proprietary Sourcing and Supplier Relationships

Create Barriers to Entry

Our scale presents a significant

barrier to entry as we have developed exclusive distribution relationships, proprietary brands and a geographic footprint that enables

us to efficiently service customers across North America. We maintain approximately 900,000 square feet of distribution space across

six distribution centers in the U.S. and two distribution centers in Canada. Furthermore, we have cultivated over the last 40 years long-term

relationships with a network of approximately 400 suppliers, giving us access to a best-in-class products portfolio and allowing us to

provide a full range of CEA solutions to our customers. We source individual components from our diverse supplier base to assemble our

products, including utilizing a dedicated on-the-ground purchasing team in China to maintain and develop relationships with suppliers.

No single supplier makes up more than 10% of our total purchases in 2020.

Unique Ability to Serve Our Strong Customer

Base

We maintain long-standing

relationships with a diversified range of leading hydroponic retailers, retailers of commercial and home gardening equipment and supplies

that include garden centers, hardware stores, eCommerce retailers, commercial greenhouse builders, and commercial resellers. We serve

over 2,000 business-to-business customers across multiple channels in North America, providing customers with the capability to purchase

their entire product range from us. Our commercial sales and DMI programs further enhance our customer capabilities, offering consultation,

technical expertise, facilitated order fulfillment and JIT delivery of consumables. Our unique distribution capabilities allow us to

provide JIT delivery across North America, utilizing six strategically located distribution centers in the U.S. and our two distribution

centers in Canada. Our distribution footprint in the U.S. can reach approximately 90% of the population in 24 to 48 hours and our two

distribution centers in British Colombia and Ontario can provide timely coverage to the fully Canadian market. We maintain coverage of

industry trends and consumer preferences via thirteen sales managers complemented by teams made up of specialized product category experts.

Given our ability to provide a comprehensive product offering and excellent customer service, we maintain over seven-year relationships

with the majority of our largest customers.

Proven Mergers and Acquisitions (“M&A”)

Track Record

Our management team has extensive

experience with execution and integration of M&A opportunities. In November 2017, we acquired Eddi’s Wholesale Garden Supplies,

Ltd. (“Eddi’s”) and the distribution division of Greenstar Plant Products, Inc. (“GSD”), which we believe

were two of the leading CEA and lawn and garden distributors in Canada at the time of the acquisitions. Those acquisitions, combined

with our existing infrastructure and experience, have enabled us to become one of the leading CEA equipment distributors in Canada. Additionally,

we maintain relationships throughout our markets to identify specific product categories of interest for M&A activity. Our robust

understanding of commercial growers’ needs coupled with our experienced M&A team has prepared us to make additional acquisitions

in the hydroponics industry, which will help us to continue to grow our market share. We view M&A as a significant driver of potential

growth as the hydroponics industry is fragmented and primed for consolidation.

9

Our Growth and Productivity Strategies

We are well positioned to

capitalize on the growth of our underlying markets through the following strategies.

Capitalizing on Rapidly Growing Markets

Our customers benefit from

macroeconomic factors driving the growth of CEA, including expanded adoption of CEA and vertical farming by commercial growers and consumers,

as well as the growth in cannabis, hemp and other end-markets. As the world population grows and urbanizes, vertical farming is increasingly

being used to meet the demand for food crops. Industry publications estimate that the global vertical farming market will expand at a

24% CAGR from 2019 to 2023. In addition, the U.S. and Canadian cannabis markets had an estimated value of approximately $14 billion in

2019, and are projected to grow to $37 billion by 2024. The hemp market has benefited from consumer adoption of hemp-derived CBD products.

According to industry publications, the U.S. hemp-derived CBD market is expected to grow from $1.2 billion in 2019 to $6.9 billion in

2025, representing a six-year CAGR of 33.8%. We expect to capitalize on favorable cannabis and hemp growth trends by continuing to expand

our operations globally.

Expanding our Proprietary Product Offering

We are expanding the breadth

of our product assortment through continued development of our own proprietary brands. Our proprietary brands command a meaningful gross

margin premium to our distributed products. Our core competency in new product innovation is in lighting, consumable and equipment categories,

and we are enhancing research and development in our other product categories to expand our brand portfolio’s value and further

enhance our margins. We have launched several new product lines over the past year, including PhotoBio LED lighting equipment and Phantom

Core HID lighting equipment. As evidenced by its strong sales velocity, the PhotoBio LED lighting line has what we believe is a higher

performance level at a lower cost than current leading LED products. We also maintain a pipeline of next generation proprietary products

and occasionally make investments in suppliers to create strategic relationships around the development of specific products and enhanced

distribution agreements.

Adding Strategic Distribution Relationships

and Exclusive/Preferred Brands

We can increase revenue with

significant cross-selling activity to our current installed customer base by offering a more comprehensive assortment of products required

by commercial growers to engage in cultivation. We have identified key suppliers with product solutions that are well established in

the grower community for exclusive/preferred brand relationships. Although select key suppliers experienced significant volume demands

for the year 2020, our exclusive/preferred brand relationships with leading brands continue to drive sales and margin improvement. We

believe we are a highly attractive distribution partner due to our scale and independence in growing media and nutrient categories. We

have established sixteen new exclusive/preferred distribution relationships over the past two years including with established equipment

and nutrient suppliers.

Enabling Wholesaler Network to Effectively

Serve Commercial Growers

Working with our wholesale

network, we are leveraging our sophisticated technical sales team to provide our wholesale network the ability to address the needs,

demanding requirements and higher volume of their larger-scale commercial customers. Establishing these relationships with our channel

provides us with insight and access to growers’ evolving demands, leading to both increased equipment sales and recurring sales

of consumables through our wholesale network. Our commercial grower outreach program, our analytically driven supply chain function and

DMI capabilities enable our wholesaler network to anticipate customer demand for products and ensure their availability. The goal of

these efforts is to maintain long-term relationships with our wholesalers by helping them be successful in providing cultivation square

footage savings and access to JIT inventory to their customer base. We believe this can result in profitability for our wholesalers’

customers on consumables and equipment. We also believe that increasing the value to our wholesale network will allow us to grow within

key accounts and expand sales of our products and services to new accounts.

10

Expand our Operating Margins

We have developed and begun

to implement specific productivity initiatives across our business as a means of funding growth. Our initiatives include the following:

Acquiring Value-Enhancing Businesses

The hydroponics industry

is highly fragmented which we believe presents a significant opportunity for growth through M&A. Management is continually evaluating

M&A targets and we believe, in this fragmented market, there will be continued opportunities for M&A. M&A provides us an

opportunity to significantly increase distribution with independent brands and to add new products based on identified needs of commercial

growers. We utilize clear investment criteria to make disciplined M&A decisions that will accelerate sales and EBITDA growth, increase

competitive strength and market share and expand our proprietary brand portfolio.

We regularly pursue opportunities

to grow our business through acquisitions of strategically complementary businesses and typically have a pipeline of numerous acquisition

opportunities at differing stages of evaluation. We aim primarily to acquire companies that have a competitive market position

with the potential to increase market share, a strong brand, high recurring revenue and strong margin potential. In the ordinary

course of our business, we continually seek acquisition targets that can accelerate our growth and generate significant cash flows over

time. We are evaluating numerous opportunities for such acquisitions in the near term. Although the most advanced opportunities

in our pipeline would not individually or in the aggregate constitute “significant” acquisitions as defined by the SEC’s

Regulation S-X, any of these acquisitions could have a material effect on our results of operations and financial condition.

The status of opportunities

in our pipeline varies from early evaluation through preliminary discussions and varying levels of due diligence and negotiation of potential

transaction terms. We are not party to any definitive agreements in respect of such acquisition targets as of the date of

this Annual Report on Form 10-K and the timing and our desire to consummate any such acquisition depends, among other things, on the

results of our continuing due diligence, which may include, in each case, a quality of earnings report from a third party provider and,

in each case, audited financial statements, which we are requiring even though we do not expect the acquisitions to be “significant”

and to require us to include such audits in our public filings under the SEC’s Regulation S-X. Even if our due diligence

efforts lead us to desire to consummate acquisitions, there is no assurance that we will consummate the acquisition of any of the targets

in our pipeline. In addition to the continuing diligence efforts outlined above, we will still need to enter into definitive agreements

with the targets in a dynamic market which may impact corresponding valuation metrics and multiples and, even if an agreement is entered

into, both parties would need to satisfy any applicable closing conditions. There are a number of other factors that could impact our

ability to successfully complete these acquisitions, including competition for targets, sometimes from competitors with greater available

resources for acquisitions. However, negotiations and diligence relating to one or more of these potential acquisitions could advance

rapidly in the near future, and, accordingly, it is also possible that we could enter into and close under agreements to acquire one

or more businesses consistent with our acquisition strategy described above, shortly after the date of this Annual Report on Form 10-K.

Our more advanced negotiations

contemplate a purchase price consisting of both cash and our common stock or of cash only. We would be able to consummate the most

advanced of our potential acquisitions from available cash and our credit line. It should be noted that acquisitions involve

a number of risks and may not achieve our expectations; and therefore we could be adversely affected by any such acquisition. There are

a number of risks inherent in assessing the value, strengths, weaknesses, contingent or other liabilities, and potential profitability

of acquisition candidates, as well as the challenges of integrating acquired companies and achieving potential synergies once an acquisition

is consummated, that may cause an acquisition to fail. See “Risk Factors Relating to Our Business – Acquisitions, other

strategic alliances and investments could result in operating difficulties, dilution, and other harmful consequences that may adversely

impact our business and results of operations” for more information.

11

Government Regulation

While there is no national

governmental regulation relating to the sale of hydroponics equipment, certain products included in our growing media and nutrients product

line are subject to certain registration requirements with some U.S. state regulators and federal regulations.

Media and Nutrients

Our leading product lines

are growing media and nutrients products. These product lines include organic soils and nutrients that contain ingredients that require

the companies that provide us with these products to register the product with certain regulators. The use and disposal of these products

in some jurisdictions are subject to regulation by various agencies. A decision by a regulatory agency to significantly restrict the

use of impact on those companies providing us with such regulated products, and as a result, limit our ability to sell these products.

International, federal, state,

provincial and local laws and regulations relating to environmental, health and safety matters affect us in several ways in light of the

ingredients that are used in products included in our growing media and nutrients product line. In the U.S., products containing pesticides

generally must be registered with the Environmental Protection Agency (the “EPA”), and similar state agencies before they

can be sold or applied. The failure by one of our partners to obtain, or the cancellation of any such registration, or the withdrawal

from the marketplace of such pesticides, could have an adverse effect on our businesses, the severity of which would depend on the products

involved, whether other products could be substituted and whether our competitors were similarly affected. The pesticides we use are either

granted a license by the EPA or exempt from such a license and may be evaluated by the EPA as part of its ongoing exposure risk assessment.

The EPA may decide that a pesticide we distribute will be limited or will not be re-registered for use in the U.S. We cannot predict the

outcome or the severity of the effect on our business of any future evaluations, if any, conducted by the EPA.

In addition, the use of certain

pesticide products are regulated by various international, federal, state, provincial and local environmental and public health agencies.

Although we strive to comply with such laws and regulations and have processes in place designed to achieve compliance, we may be unable

to prevent violations of these or other laws and regulations from occurring. Even if we are able to comply with all such laws and regulations

and obtain all necessary registrations and licenses, the pesticides or other products we apply or use, or the manner in which we apply

or use them, could be alleged to cause injury to the environment, to people or to animals, or such products could be banned in certain

circumstances.

Cannabis Industry

We sell our products through

third-party retailers and resellers which do not exclusively sell to the cannabis industry. Nonetheless, it is evident to us that the

legalization of cannabis in many U.S. states and Canada has ultimately had a significant, positive impact on our industry. Accordingly,

laws and regulations governing the cultivation and sale of cannabis and related products have an indirect effect on our business. Legislation

and regulations pertaining to the use and growth of cannabis are enacted on both the state and federal government level within the U.S.

The federal and state laws and regulations governing the growth and use of cannabis may be subject to change. New laws and regulations

pertaining to the use or cultivation of cannabis and enforcement actions by state and federal authorities concerning the cultivation or

use of cannabis could indirectly reduce demand for our products, and may impact our current and planned future operations.

Individual state laws regarding

the cultivation, possession, and of cannabis for adult and medical uses conflict with federal laws prohibiting the cultivation, possession

and use of cannabis for any purpose. A number of states have passed legislation legalizing or decriminalizing cannabis for adult-use,

other states have enacted legislation specifically permitting the cultivation and use of cannabis for medicinal purposes, and several

states have enacted legislation permitting cannabis cultivation and use for both adult and medicinal purposes.

Certain of our products may

be purchased for use in new and emerging industries and/or be subject to varying, inconsistent, and rapidly changing laws, regulations,

administrative practices, enforcement approaches, judicial interpretations, future scientific research and public perception.

12

We sell products, including

hydroponic gardening products, through third-party retailers and resellers. End users may purchase these products for use in new and

emerging industries, including the growing of cannabis that may not grow or achieve market acceptance in a manner that we can predict.

The demand for these products is dependent on the growth of these industries, which is uncertain, as well as the laws governing the growth,

possession, and use of cannabis by adults for both adult and medical use.

Laws and regulations affecting

the U.S. cannabis industry are continually changing, which could detrimentally affect our growth, revenues, results of operations and

success generally. Local, state and federal cannabis laws and regulations are broad in scope and subject to evolving interpretations,

which could require the end users of certain of our products or us to incur substantial costs associated with compliance or to alter

our respective business plans. In addition, violations of these laws, or allegations of such violations, could disrupt our business and

result in a material adverse effect on our results of operation and financial condition.

The

public’s perception of cannabis may significantly impact the cannabis industry’s success. Both the medical and adult-use of

cannabis are controversial topics, and there is no guarantee that future scientific research, publicity, regulations, medical opinion,

and public opinion relating to cannabis will be favorable. The cannabis industry is an early-stage business that is constantly evolving

with no guarantee of viability. The market for medical and adult-use of cannabis is uncertain, and any adverse or negative publicity,

scientific research, limiting regulations, medical opinion and public opinion (whether or not accurate or with merit) relating to the

consumption of cannabis, whether in the U.S. or internationally, may have a material adverse effect on our operational results,

consumer base, and financial results. Among other things, such a shift in public opinion could cause state jurisdictions to abandon initiatives

or proposals to legalize medical or adult cannabis or adopt new laws or regulations restricting or prohibiting the medical or adult-use

of cannabis where it is now legal, thereby limiting the potential customers and end-users of our products who are engaged in the cannabis

industry (collectively “Cannabis Industry Participants”).

Demand for our products may

be negatively impacted depending on how laws, regulations, administrative practices, enforcement approaches, judicial interpretations,

and consumer perceptions develop. We cannot predict the nature of such developments or the effect, if any, that such developments could

have on our business.

We are subject to a number

of risks, directly and indirectly through our Cannabis Industry Participants, because cannabis is illegal under federal law.

Cannabis is illegal under

federal law. Federal law and enforcement may adversely affect the implementation of medical cannabis and/or adult-use cannabis laws,

and may negatively impact our revenues and profits.

Under the United States Controlled

Substances Act of 1970 (the “CSA”), the U.S. Government lists cannabis as a Schedule I controlled substance (i.e., deemed

to have no medical value), and accordingly the manufacturing (cultivation), sale, or possession of cannabis is federally illegal. It

is also federally illegal to advertise the sale of cannabis or to sell paraphernalia designed or intended primarily for use with cannabis,

unless the paraphernalia is authorized by federal, state, or local law. The United States Supreme Court has ruled in United States v.

Oakland Cannabis Buyers’ Coop. and Gonzales v. Raich, 532 U.S. 483 (2001), that the federal government has the right to regulate

and criminalize cannabis, even for medical purposes. The illegality of cannabis under federal law preempts state laws that legalize its

use. Therefore, strict enforcement of federal law regarding cannabis would likely adversely affect our revenues and results of operations.

Other laws that directly

impact the cannabis growers that are end users of certain of our products include:

13

The former administration,

or any new administration or attorney general, could change federal enforcement policy or execution and decide to enforce the federal

cannabis laws more strongly. On January 4, 2018, former U.S. Attorney General Jeff Sessions issued a memorandum rescinding previous guidance

(directing U.S. Department of Justice and the U.S. Attorneys’ offices to focus their cannabis enforcement efforts under federal

law only in identified priority areas, such as sale to minors, criminal enterprises, and interstate sales). Under the Sessions memorandum,

local U.S. Attorneys’ offices retain discretion regarding the prosecution of cannabis activity authorized under state laws and

regulations. While former U.S. Attorney General William Barr expressed support for the National Organization to Reform Marijuana Laws

(NORML) during his Senate testimony on April 10, 2019, further change in the federal approach towards enforcement could negatively affect

the industry, potentially ending it entirely. Any such change in the federal government’s enforcement of current federal laws could

cause significant financial damage to us. The legal uncertainty and possible future changes in law could negatively affect our growth,

revenues, results of operations and success generally.

Federal authorities may decide

to change their current posture and begin to enforce current federal cannabis law and, if they decide to ignore the principles in the

Cole Memorandum and begin to aggressively enforce such laws, it is possible that they could allege that we violated federal laws by selling

products used in the cannabis industry. As a result, active enforcement of the current federal regulatory position on cannabis may thus

directly or indirectly adversely affect our revenues and profits.

Violations of any U.S. federal

laws and regulations could result in significant fines, penalties, administrative sanctions, convictions or settlements arising from

civil proceedings conducted by either the U.S. federal government or private citizens, or criminal charges, including, but not limited

to, disgorgement of profits, cessation of business activities or divestiture. This could have a material adverse effect on our business,

including our reputation and ability to conduct business, the listing of our securities on any stock exchanges, the settlement of trades

of our securities, our ability to obtain banking services, our financial position, operating results, profitability or liquidity or the

market price of our publicly traded shares. In addition, it is difficult for us to estimate the time or resources that would be needed

for the investigation of any such matters or their final resolution because, in part, the time and resources that may be needed are dependent

on the nature and extent of any information requested by the applicable authorities involved, and such time or resources could be substantial.

Businesses involved in the

cannabis industry, and investments in such businesses, are subject to a variety of laws and regulations related to money laundering,

financial recordkeeping and proceeds of crimes.

14

We

sell our products through third-party retailers and resellers which do not exclusively sell to the cannabis industry. Investments in the

U.S. cannabis industry are subject to a variety of laws and regulations that involve money laundering, financial recordkeeping and proceeds

of crime, including the BSA, as amended by the Patriot Act, other anti-money laundering laws, and any related or similar rules, regulations

or guidelines, issued, administered or enforced by governmental authorities in the U.S.. In February 2014, the Financial Crimes

Enforcement Network (“FinCEN”) of the Treasury Department issued a memorandum (the “FinCEN Memo”) providing guidance

to banks seeking to provide services to cannabis businesses. The FinCEN Memo outlines circumstances under which banks may provide services

to cannabis businesses without risking prosecution for violation of U.S. federal money laundering laws. It refers to supplementary guidance

that Deputy Attorney General Cole issued to U.S. federal prosecutors relating to the prosecution of U.S. money laundering offenses predicated

on cannabis violations of the CSA and outlines extensive due diligence and reporting requirements, which most banks have viewed as onerous.

The FinCEN Memo currently remains in place, but it is unclear at this time whether the current administration will continue to follow

the guidelines of the FinCEN Memo. Such requirements could negatively affect the ability of certain of the end users of our products to

establish and maintain banking connections.

Cannabis Industry Participants

are subject to federal and state controlled substance laws and regulations. As a result, we are indirectly subject to a number of risks

related to controlled substances.

We sell our products through

third-party retailers and resellers which do not exclusively sell to the cannabis industry. Some of our products are sold to Cannabis

Industry Participants and used in connection with cannabis businesses that are subject to federal and state controlled substance laws

Source: SEC EDGAR (public domain) · 10-K for the period ended 2020-12-31, filed 2021-03-30 · accession 0001104659-21-044046

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