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Australia: ODC Report - Breakdown Report

Last updated on Jun 10, 2026

📋 In This Article


Introduction

The Breakdown Report is a separate verification tool that shows you exactly which GrowerIQ activities feed into each field of your ODC report. Use it to audit your data before submission or to answer questions from the ODC about specific numbers.

Think of it as the "show your working" companion to the main report. While the ODC report gives you the totals, the Breakdown Report lists every individual activity that makes up those totals.

When to Use

Generate a Breakdown Report before every quarterly submission, especially if the Pre-Submission Review article shows any amber or red variances.

What Changed in the Q1 2026 Template

From Q1 2026, your ODC report uses the regulator's new V3 template and the Breakdown Report grew from 8 tabs to 10. The two new tabs, Endtype Classification and Recipient Audit, show how GrowerIQ classified your endtypes and your buyers for the new template. For the full list of template changes, see the ODC V3 Template Changes article.


📝 How to Generate

  1. Navigate to Reports > ODC Quarterly Report
  2. Select the year and quarter
  3. Click Generate Breakdown Report (this is a separate button from the main report)
  4. Wait for the progress indicator to complete
  5. Click Download to save the verification XLSX file

Generation Time

The Breakdown Report may take longer to generate than the main report because it pulls individual activity-level detail for every field across all tabs.


📦 What's Inside

The Breakdown Report contains 10 tabs, each serving a different purpose:

Tab What It Shows
Reconciliation Field-by-field comparison of expected vs actual values, colour-coded PASS/FAIL
Endtype Classification Every endtype that held or produced weight in the quarter, with its category and plant part classification
Recipient Audit Every buyer you supplied in the quarter, with their licence type and the ODC pathway code applied
All Activities Every activity in the quarter that could relate to the ODC report, with tagging
Crops Individual activity rows for each crops field (medicinal + scientific, high + low THC)
Stock High THC Individual activity rows for every stock >1% THC field
Stock Low THC Individual activity rows for every stock <=1% THC field
Resin Individual activity rows for every resin field
Manufacturing Individual activity rows for manufacturing fields
Orphans Activities that occurred during the quarter but don't map to any ODC field

✅ The Reconciliation Tab

This is the most important tab in the Breakdown Report. For each field in the ODC report, it compares two values:

Column What It Shows
Expected The aggregate number that appears in the main ODC report
Actual The sum of the individual activities listed in the detail tabs
Variance The gap between the expected and actual values
Status PASS or FAIL (ERROR if the value could not be computed)

Each row also identifies the category, field name, month, and the number of activities behind the figure.

PASS / FAIL Criteria

  • PASS: The expected and actual values match within 1 gram (0.001 kg). Minor rounding differences are tolerated.
  • FAIL: The variance exceeds 1 gram. The sum of individual activities does not match the reported total.

Below the field checks, the tab also runs flow checks that verify the balance equation (Opening + Sources - Destinations = Closing) for each month, plus annual summary checks, with a summary of all three check types at the top of the tab. A flow check FAIL does not necessarily mean your data is wrong: it usually points to a weight change the ODC template has no column for, such as curing or processing loss.

What FAIL Means

If any field shows FAIL, it means the sum of individual activities doesn't match the reported total. This could indicate a data issue such as a miscategorised activity, a duplicate record, or an activity that was recorded after the main report was generated. Review the corresponding detail tab for that section.

PASS Does Not Replace the Pre-Submission Review

The Reconciliation tab verifies the data internally: field checks confirm the activities add up, and flow checks confirm the balance equation holds. The Pre-Submission Review article is still the submission-facing check: it classifies each balance variance and writes the suggested comments you paste into the report. Run both before every submission.


🏷️ The Endtype Classification Tab

New for the Q1 2026 template. This tab lists every endtype (product type, such as cured flower or wet harvest material) that held or produced weight during the quarter, and shows exactly how GrowerIQ classified it for the report. Think of it as answering the regulator's questions before they ask: if the ODC queries why a weight was reported as flower heads rather than other plant parts, this tab is your evidence.

Column What It Shows
Endtype name Each endtype that held or produced weight during the quarter
Category Dried cannabis or fresh cannabis
Plant Part Flower heads or other plant parts
Source (default/override) Whether the classification is the standard GrowerIQ default or an override set for your organization
Q Weight (kg) The total weight recorded against that endtype during the quarter
Status OK, or a flag when the endtype has not been classified

The plant part classification matters because the V3 template splits resin produced from your own cultivation into two source columns on the Cannabis Resin Stock tab: flower heads (column C) and other plant parts (column D). The classification shown on this tab is what decides which column each weight lands in. See the Cannabis Resin Stock article for the full tab layout.

Unclassified Endtypes

An unclassified endtype that carries weight must be resolved before you submit, because the report cannot know whether that material counts as flower heads or other plant parts. Contact GrowerIQ support to have the endtype classified, then regenerate both reports.


📇 The Recipient Audit Tab

Also new for the Q1 2026 template. This tab lists every buyer you supplied during the quarter and the ODC supply pathway their kilograms landed under, so you can confirm every shipment is classified correctly before the regulator asks.

Column What It Shows
Recipient The buyer (CRM account) you supplied during the quarter
Country The buyer's country
Licence type The ODC licence classification set on the buyer's account
ODC pathway The supply pathway code the report applied to that buyer
Q supply (kg) The total weight supplied to that buyer during the quarter
Status OK, or WARNING when the buyer is unclassified and was defaulted to GMP

The pathway is driven by the licence type set on the buyer's CRM account:

Licence type on the Account Stock and Resin pathway Manufacturing pathway
Other medicinal cannabis grower or processor P2 M2
Pharmaceutical manufacturer (GMP) P3 M4
Pharmacy, distributor, or state-only licence holder P7 to P10 M1, M3, M6, M8, M9, M10
Not classified yet P3 (defaults to GMP) M4 (defaults to GMP)

Buyers outside Australia always count under the Export pathway (P6 for stock and resin, M5 for manufacturing) regardless of licence type, and are never double-counted in a domestic supply column. For what each pathway code means, see the Supply Pathway Codes article.

WARNING Status Means Action Needed

A WARNING row means the buyer has no licence type set, so their supply defaulted to the GMP pathway (P3 / M4). If that buyer is not actually a GMP pharmaceutical manufacturer, your supply split is wrong. Set the Licence type for ODC reporting dropdown on the buyer's account in the CRM (Account create or edit form), then regenerate both reports. It is a one-time question per buyer.

For how the licence-based supply split appears on the main report, see the Cannabis Stock article. For the full story on what changed in Q1 2026, see the ODC V3 Template Changes article.


Detail Tabs

The six detail tabs (Crops, Stock High THC, Stock Low THC, Resin, Manufacturing, and All Activities) share a common structure:

Crops Tab

Lists every plant-related activity that feeds into the Crops (Medicinal) and Crops (Scientific) tabs of the main report. Each row shows:

  • The specific activity (e.g., propagation, harvest, destruction)
  • The date it was recorded
  • The batch or plant group it belongs to
  • Which ODC field it maps to (e.g., "Plants Propagated", "Plants Destroyed")
  • The THC classification (High THC >1% or Low THC <=1%)
  • Whether it is medicinal or scientific purpose

Stock High THC Tab

Lists every activity that feeds into the Cannabis Stock >1% THC tab. Each row shows the activity, date, lot or batch, the weight in kg (dry weight at 10% moisture), and which ODC field it maps to (e.g., "Grown Own Cultivation", "Domestic Sales", "Destroyed").

Stock Low THC Tab

Same structure as Stock High THC, but for cannabis with THC <=1%.

Resin Tab

Lists every activity that feeds into the Cannabis Resin Stock tab. Includes resin production from your own cultivation (split into flower heads and other plant parts, matching the two source columns on the main report), resin purchases, resin used in manufacturing, and resin destroyed. The Endtype Classification tab shows which side of the flower heads vs other plant parts split each endtype falls on.

Manufacturing Tab

Lists every activity that feeds into the Manufacturing tab. This includes raw material inputs, extract production outputs, domestic supply, exports, and destroyed or lost material. Each row identifies the material type (Raw Starting Material, Gross Weight Extract, Delta-9 THC, CBD, or Other THC Isomers).

All Activities Tab

A comprehensive list of every activity recorded during the quarter that could relate to the ODC report. Each activity is tagged with:

  • The ODC tab it maps to (Crops, Stock, Resin, Manufacturing, or Orphan)
  • The specific field it feeds into
  • The month it falls under

Using All Activities for Auditing

The All Activities tab is useful when you need to trace a specific lot or batch across multiple report sections. Filter by lot number to see every ODC-relevant activity for that inventory item.


🔍 The Orphans Tab

Activities listed on the Orphans tab occurred during the reporting quarter but are not claimed by any ODC report field. This helps you identify:

  • Miscategorised activities: An activity that should feed into the report but doesn't match any mapping rule
  • Unusual operations: Activities that need review to determine if they should be reflected in the report
  • Missing data: Inventory-affecting activities that might indicate gaps in your report

Some Orphans Are Normal

A small number of orphan activities is expected. System activities, metadata updates, and certain administrative operations do not map to ODC report fields. These are harmless.

Investigate Inventory-Affecting Orphans

If you see activities on the Orphans tab that involve inventory changes (weight adjustments, transfers, destructions), investigate them. These could represent data that should be captured in the report but is not being mapped correctly. Contact support if you cannot determine why an inventory activity appears as an orphan.


❓ Common Questions

When should I generate a Breakdown Report? Before every submission, especially if the Pre-Submission Review article shows any amber or red variances. It is also useful when the ODC asks you to explain a specific number in your report.

A field shows FAIL in Reconciliation. What do I do? Open the corresponding detail tab to see which individual activities make up that field. Look for activities that seem miscategorised, duplicated, or missing. If you recently recorded new activities, regenerate both the main report and the Breakdown Report to ensure they are in sync. Contact support if you cannot identify the issue.

The Recipient Audit tab shows a WARNING next to a buyer. What do I do? The buyer has no ODC licence type set on their CRM account, so their supply defaulted to the GMP pathway (P3 / M4). Open the buyer's account in the CRM, set the Licence type for ODC reporting dropdown, and regenerate both the main report and the Breakdown Report. See the ODC V3 Template Changes article for details on the licence-based supply split.

What are orphan activities? Activities recorded in GrowerIQ during the quarter that do not feed into any ODC report field. Some are expected (system operations, metadata updates). Others might indicate data that should be captured in the report. Investigate any orphans that involve inventory weight changes.

Can I share the Breakdown Report with the ODC? It is designed as an internal verification tool, but you can share it if the ODC requests activity-level detail to support your submission. The Breakdown Report provides a complete audit trail that demonstrates how each reported number was calculated.

Do I need to generate the Breakdown Report every quarter? It is not mandatory for submission, but it is strongly recommended. The Breakdown Report gives you confidence that your reported numbers are accurate and provides documentation if the ODC queries your data.

The Breakdown Report and the main report show different numbers. Why? This can happen if activities were recorded between generating the main report and the Breakdown Report. Always generate both reports close together (ideally one after the other) to ensure they reflect the same data.

For an overview of the full ODC reporting process, see ODC Overview.