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

Other Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2023

	Definite Life Intangibles
	Technology/			Acquired			Indefinite Life Intangibles 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-June 30, 2023	$	3,258		$	1,800		$	37,707	$	42,765

Accumulated Amortization
Balance-December 31, 2022	$	(535	)	$	(28	)	$	-	$	(563	)
Amortization		(162	)		(41	)		-		(203	)
Balance-June 30, 2023	$	(697	)	$	(69	)	$	-	$	(766	)

Net Book Value
December 31, 2022	$	2,723		$	1,772		$	37,707	$	42,202
Net Book Value
June 30, 2023	$	2,561		$	1,731		$	37,707	$	41,999