Lowell Farms Inc. Quarterly report pursuant to Section 13 or 15(d)

Other Intangible Assets (Tables)

3 Months Ended

Mar. 31, 2023

	Definite Life Intangibles						Indefinite Life Intangibles
	Technology/			Acquired			Brands &
(in thousands)	Know How			Purchase Rights			Tradenames		Total
Costs
Balance-December 31, 2022	$	3,258		$	1,800		$	37,707	$	42,765
Business acquisition		-			-			-		-
Agreement termination		-			-			-		-
Balance-March 31, 2023	$	3,258		$	1,800		$	37,707	$	42,765

Accumulated Amortization
Balance-December 31, 2022	$	(535	)	$	(28	)	$	-	$	(563	)
Amortization		(80	)		(21	)		-		(101	)
Balance-March 31, 2023	$	(615	)	$	(49	)	$	-	$	(664	)

Net Book Value
December 31, 2022	$	2,723		$	1,772		$	37,707	$	42,202
Net Book Value
March 31, 2023	$	2,643		$	1,751		$	37,707	$	42,101