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

GENERAL AND ADMINISTRATIVE EXPENSES

6 Months Ended

Jun. 30, 2023

15. GENERAL AND ADMINISTRATIVE EXPENSES

For the six months ended June 30, 2023 and 2022, general and administrative expenses were comprised of:

	Three Months Ended				Six Months Ended
	June 30,		June 30,		June 30,		June 30,
(in thousands)	2023		2022		2023		2022
Salaries and benefits	$	757	$	1,488	$	1,686	$	2,458
Professional fees		364		263		527		522
Share-based compensation		41		157		101		318
Insurance		253		357		524		704
Administrative		146		384		346		810
Total general and administrative expenses	$	1,561	$	2,649	$	3,184	$	4,813