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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Principle Wholly-owned or Controlled Subsidiaries and Affiliates
The following are the Company’s principal wholly-owned or controlled subsidiaries and/or affiliates that are included in these consolidated financial statements as of and for the years ended December 31, 2025 and 2024:
Corporate Entities
Ownership
EntityLocationPurpose20252024
GH Group Inc.Long Beach, CAHolding company100 %100 %
GHB Usub LLCLong Beach, CAHolding company100 %100 %
Glass House Cultivation LLCCamarillo, CAHolding company100 %100 %
Glass House Manufacturing LLCLompoc, CAHolding company100 %100 %
Glass House Retail, LLCLong Beach, CAHolding company100 %100 %
LOB Investment Co. LLCLong Beach, CAHolding company0 %100 %
MPB Acquisition CorpNevadaHolding company100 %100 %
Plus Products Holding Inc.Long Beach, CAHolding company0 %100 %
Management and Operating Entities
Ownership
SubsidiariesLocationPurpose20252024
Bud and Bloom Inc.Santa Ana, CACannabis retail100 %100 %
CA Manufacturing Solutions LLCLompoc, CACannabis manufacturing100 %100 %
E7 Eureka LLCEureka, CACannabis retail applicant100 %100 %
Farmacy Isla Vista LLCGoleta, CACannabis retail100 %100 %
Farmacy SB Inc.Santa Barbara, CACannabis retail100 %100 %
G&H Supply Company, LLCCarpinteria, CACultivation management100 %100 %
G&K Produce LLCCarpinteria, CACannabis cultivation100 %100 %
GHCH LLCCamarillo, CAHemp cultivation100 %100 %
Glass House Camarillo Cultivation LLCCamarillo, CACannabis cultivation100 %100 %
ICANN LLCBerkeley, CACannabis retail100 %100 %
K&G Flowers LLCCarpinteria, CACannabis cultivation100 %100 %
Lompoc Management Co. LLCLompoc, CAManufacturing management0 %100 %
Lompoc Manufacturing GHG, LLCLompoc, CACannabis processing0 %100 %
MGF Management LLCCarpinteria, CACultivation management0 %100 %
Mission Health Associates, Inc.Carpinteria, CACannabis cultivation100 %100 %
Natural Healing Center LLCGrover Beach, CACannabis retail100 %100 %
Next Gen Libations LLCLong Beach, CAManagement services100 %0 %
Next Gen Libations Manager LLCLong Beach, CAManagement services100 %0 %
NHC Lemoore LLCLemoore, CACannabis retail100 %100 %
NHC-MB LLCMorro Bay, CACannabis retail100 %100 %
NHC Turlock, LLCTurlock, CACannabis retail100 %100 %
Palm Desert Management Services LLCLong Beach, CACannabis retail management services100 %0 %
REEForm LLCLong Beach, CABrand licensing50 %50 %
SBDANK LLCSanta Ynez, CACannabis retail100 %51 %
The Pottery Inc.Los Angeles, CACannabis retail100 %100 %
Real Estate Entities
Ownership
SubsidiariesLocationPurpose20252024
East Saint Gertrude 1327 LLCSanta Ana, CAReal Estate100 %100 %
GH Camarillo LLCCamarillo, CAReal Estate100 %100 %
GH Lompoc LLCLompoc, CAReal Estate100 %100 %
GH RE Manager LLCLong Beach, CAReal Estate100 %100 %
Glass House Farm LLCCarpinteria, CAReal Estate100 %100 %
Magu Farm LLCCarpinteria, CAReal Estate100 %100 %
Schedule of Accounts Receivable
Accounts receivable, net is as follows (in thousands):
As of December 31,
20252024
Accounts Receivable Amortized Cost4,831 5,693 
Allowance for Credit Losses(414)(472)
Accounts Receivable, Net$4,417 $5,221 
Schedule of Changes in Allowance for Credit Losses for Accounts Receivable
The following table summarizes the changes in the allowance for credit losses for accounts receivable (in thousands):
Year Ended December 31,
20252024
Balance, Beginning of Period$(472)$(717)
Provision for Expected Credit Losses(1,351)(305)
Write-Offs1,409 550 
Balance, End of Period$(414)$(472)
Schedule of Estimated Useful Lives Depreciation is calculated on a straight-line basis over the estimated useful life of the asset using the following terms and methods:
LandNot Depreciated
Buildings15 Years
Furniture and Fixtures5 Years
Leasehold ImprovementsShorter of Lease Term or Economic Life
Equipment and Software
3 – 5 Years
Construction in ProgressNot Depreciated
Schedule of Principle Wholly-owned or Controlled Subsidiaries and Affiliates Amortization is calculated on a straight-line basis over the estimated useful life of the asset using the following terms and methods:
Dispensary LicensesIndefinite
Intellectual Property
5-10 Years