Basis of preparation (Tables)

12 Months Ended

May 31, 2021

List of Company's Operating Subsidiaries

The following is a list of the Company’s operating subsidiaries:

Subsidiaries	Jurisdiction of incorporation	Ownership interest
Natura Naturals Inc.	Canada	100%
Tilray, Inc.	United States	100%
Manitoba Harvest USA LLC	United States	100%
Tilray Canada, Ltd.	Canada	100%
Dorada Ventures, Ltd.	Canada	100%
FHF Holdings Ltd.	Canada	100%
High Park Farms Ltd.	Canada	100%
Tilray Deutschland GmbH	Germany	100%
Pardal Holdings, Lda.	Portugal	100%
Tilray Portugal Unipessoal, Lda.	Portugal	100%
Tilray Australia New Zealand Pty. Ltd.	Australia	100%
Tilray Ventures Ltd.	Ireland	100%
Manitoba Harvest Japan K.K.	Japan	100%
High Park Holdings, Ltd.	Canada	100%
Fresh Hemp Foods Ltd.	Canada	100%
Natura Naturals Holdings Inc.	Canada	100%
National Cannabinoid Clinics Pty Ltd.	Australia	100%
Tilray Latin America SpA	Chile	100%
Tilray Portugal II, Lda.	Portugal	100%
High Park Gardens Inc.	Canada	100%
1197879 B.C. Ltd	Canada	100%
High Park Shops Inc.	Canada	100%
Privateer Evolution, LLC	United States	100%
Tilray France SAS	France	100%
High Park Holdings B.V.	Netherlands	100%
High Park Botanicals B.V.	Netherlands	100%
Broken Coast Cannabis Ltd.	British Columbia, Canada	100%
SweetWater Brewing Company, LLC	United States	100%
SweetWater Colorado Brewing Co.	United States	100%
ARA – Avanti Rx Analytics Inc.	Ontario, Canada	100%
FL Group S.r.l.	Italy	100%
ABP, S.A.	Argentina	100%
Aphria Germany GmbH	Germany	100%
Aphria RX GmbH	Germany	100%
CC Pharma GmbH	Germany	100%
CC Pharma Research and Development GmbH	Germany	100%
Aphria Wellbeing GmbH	Germany	100%
CC Pharma Luxemburg GmbH	Luxemburg	100%
ASG Pharma Ltd.	Malta	100%
ColCanna S.A.S.	Colombia	90%
CC Pharma Nordic ApS	Denmark	75%
1974568 Ontario Ltd.	Ontario, Canada	51%