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

GENERAL AND ADMINISTRATIVE EXPENSES

3 Months Ended

12 Months Ended

Mar. 31, 2022

Dec. 31, 2021

16. GENERAL AND ADMINISTRATIVE EXPENSES

For the three months ended March 31, 2022 and 2021, general and administrative expenses were comprised of:

	Three Months Ended
	March 31,		March 31,
(in thousands)	2022		2021
Salaries and benefits	$	970	$	981
Professional fees		259		482
Share-based compensation		161		287
Administrative		774		710
Total general and administrative expenses	$	2,164	$	2,460

16. GENERAL AND ADMINISTRATIVE EXPENSES

For the years ended December 31, 2021, 2020 and 2019, general and administrative expenses were comprised of:

	Years Ended
	December 31,		December 31,		December 31,
(in thousands)	2021		2020		2019
Salaries and benefits	$	6,234	$	5,032	$	12,697
Professional fees		1,924		1,650		2,229
Share-based compensation		1,355		2,200		3,385
Goodwill impairment		357		-		-
Administrative		4,037		2,880		5,162
Transaction and other special charges⁽¹⁾		-		-		2,341
Total general and administrative expenses	$	13,907	$	11,762	$	25,814

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(1) Includes charges associated with acquisitions and the Company’s reverse takeover.