Lowell Farms Inc. Post-effective amendment to a registration statement that is not immediately effective upon filing

OTHER CURRENT LIABILITIES

3 Months Ended

12 Months Ended

Mar. 31, 2022

Dec. 31, 2021

5. OTHER CURRENT LIABILITIES

Other current liabilities were comprised of the following items:

	March 31,		December 31,
(in thousands)	2022		2021
Excise and cannabis tax	$	4,754	$	2,830
Third party brand distribution accrual		77		78
Insurance and professional fee accrual		1,078		651
Other		315		147
Total other current liabilities	$	6,224	$	3,706

5. OTHER CURRENT LIABILITIES

Other current liabilities were comprised of the following items:

	December 31,		December 31,
(in thousands)	2021		2020
Excise and cannabis tax	$	2,830	$	5,780
Third party brand distribution accrual		78		584
Insurance and professional fee accrual		651		746
Other		147		1,750
Total other current liabilities	$	3,706	$	8,860