<SEC-DOCUMENT>0001279569-23-001040.txt : 20230810
<SEC-HEADER>0001279569-23-001040.hdr.sgml : 20230810
<ACCEPTANCE-DATETIME>20230810170005
ACCESSION NUMBER:		0001279569-23-001040
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		6
CONFORMED PERIOD OF REPORT:	20230630
FILED AS OF DATE:		20230810
DATE AS OF CHANGE:		20230810

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AURORA CANNABIS INC
		CENTRAL INDEX KEY:			0001683541
		STANDARD INDUSTRIAL CLASSIFICATION:	MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A1
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-38691
		FILM NUMBER:		231160464

	BUSINESS ADDRESS:	
		STREET 1:		3498 63 AVENUE
		CITY:			LEDUC
		STATE:			A0
		ZIP:			T9E 0G8
		BUSINESS PHONE:		604-362-5207

	MAIL ADDRESS:	
		STREET 1:		409 GRANVILLE STREET
		STREET 2:		SUITE 1700
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6C 1T2
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>aurora_6k.htm
<DESCRIPTION>FORM 6-K
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
</B></FONT><B><FONT STYLE="font-size: 11pt">Washington, D.C. 20549</FONT></B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>FORM 6-K</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>REPORT OF FOREIGN PRIVATE ISSUER PURSUANT
TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">For the month of <B>August 2023</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">Commission File No. <B>001-38691</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><FONT STYLE="font-size: 13pt"><B><U>AURORA CANNABIS
INC.</U><BR>
</B></FONT><FONT STYLE="font-size: 11pt">(Translation of registrant's name into English)</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>3498 63 Avenue</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Leduc, Alberta,T9E 0G8</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 11pt"><B>Canada</B></FONT><U><BR>
</U>(Address of principal executive office)</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0">Indicate by check mark whether the registrant files or will file
annual reports under cover of Form 20-F or Form 40-F</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">Form 20-F&nbsp;&nbsp;<B>[ ] Form 40-F&nbsp;&nbsp;[X]</B></P>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><FONT STYLE="font-size: 10pt"><B></B></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><B>SUBMITTED HEREWITH</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><B>&nbsp;</B></P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 8%; font: 12pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Exhibits</B></FONT></TD>
    <TD STYLE="width: 2%"></TD>
    <TD STYLE="width: 90%; font: 12pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Description&nbsp;</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><A HREF="ex991.htm">99.1</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-transform: none"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal; text-transform: none"><A HREF="ex991.htm">Condensed Consolidated Interim Financial Statements for the three months ended June 30, 2023 and 2022</A></FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><A HREF="ex992.htm">99.2</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-transform: none"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal; text-transform: none"><A HREF="ex992.htm">Interim Management&rsquo;s Discussion and Analysis for the three months ended June 30, 2023 and 2022</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><A HREF="ex993.htm">99.3</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-transform: none"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal; text-transform: none"><A HREF="ex993.htm">Certification of Chief Executive Officer</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><A HREF="ex994.htm">99.4</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-transform: none"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal; text-transform: none"><A HREF="ex994.htm">Certification of Chief Financial Officer</A></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0; text-align: center">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>SIGNATURE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"><B>AURORA CANNABIS INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">/s/ <I>Glen Ibbott</I></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0"><I></I><BR>
Glen Ibbott<BR>
Chief Financial Officer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Date: August 10, 2023</P>



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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ex991.htm
<DESCRIPTION>Q1 FINANCIAL STATEMENTS
<TEXT>
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<P STYLE="text-align: right; margin: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Exhibit 99.1</B></FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;<IMG SRC="logo.jpg" ALT=""></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 18pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">AURORA CANNABIS INC.</P>

<P STYLE="font: 11pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">Condensed Consolidated Interim Financial Statements</P>

<P STYLE="font: bold 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">(Unaudited)</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: bold 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">For the three months ended June 30, 2023 and
2022</P>

<P STYLE="font: bold 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">(in Canadian Dollars)</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>


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<P STYLE="font: 12pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B3E3"><B>Table of Contents</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 97%; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Condensed Consolidated Interim Statements of Financial Position</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="width: 3%; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">3</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Condensed Consolidated Interim Statements of Comprehensive Loss</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">4</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Condensed Consolidated Interim Statements of Changes in Equity</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">6</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Condensed Consolidated Interim Statements of Cash Flows</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">8</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Notes to the Condensed Consolidated Interim Financial Statements</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 5pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 7%; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 1</FONT></TD>
    <TD STYLE="width: 38%; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Nature of Operations</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="width: 3%; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">9</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 12</FONT></TD>
    <TD STYLE="width: 41%; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Share-Based Compensation</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="width: 3%; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">19</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 2</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Significant Accounting Policies and Judgments</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 13</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Loss per share</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">22</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 3</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Biological Assets</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">10</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 14</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Other Gains (Losses)</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">22</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 4</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Inventory</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">13</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 15</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Supplemental Cash Flow Information</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">23</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 5</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Property, Plant and Equipment</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">13</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 16</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Commitments and Contingencies</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">24</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 6</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Assets and Liabilities Held for Sale and Discontinued Operations</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">14</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 17</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Revenue</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">25</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 7</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Intangible Assets and Goodwill</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">16</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 18</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Segmented Information</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">26</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 8</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Convertible Debentures</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">16</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 19</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Fair Value of Financial Instruments</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">27</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 9</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Loans and Borrowings</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">17</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 20</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Financial Instruments Risk</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">27</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 10</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Lease Liabilities</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">18</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 21</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Subsequent Events</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">29</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note 11</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Share Capital</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">18</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 40.5pt; text-indent: -38.25pt">&nbsp;</P>


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    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Condensed Consolidated Interim Statements of Financial Position</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">As at June 30, 2023 and March 31, 2023</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 51%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Note</FONT></TD>
    <TD STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">June 30, 2023</FONT></TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Assets</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Current</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Cash and cash equivalents</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;157,855&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;234,942&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Restricted cash</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">15</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;65,655&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;65,900&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Accounts receivable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">20(a)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;32,512&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;41,308&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Income taxes receivable</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;37&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;37&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Biological assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">3</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;21,843&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;22,690&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Inventory</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">4</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;103,008&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;106,132&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Prepaids and other current assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;9,482&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;8,280&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Assets held for sale</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">6</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;8,919&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;638&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;399,311&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;479,927&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Property, plant and equipment</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">5</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;307,525&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;322,969&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Derivative assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;7,422&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;7,249&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Deposits and other long-term assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;15,944&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;15,786&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Lease receivable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">20(a)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;8,140&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;6,496&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Intangible assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">7</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;59,837&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;59,680&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Goodwill</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">7</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;18,715&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;18,715&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Deferred tax assets</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;15,294&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;15,500&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Total assets</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;832,188&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;926,322&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Liabilities</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Current</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Accounts payable and accrued liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">20(b)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;62,482&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;75,825&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Income taxes payable</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;446&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;161&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Deferred revenue</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,934&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,739&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Convertible debentures</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">8</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;65,107&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;132,571&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Loans and borrowings</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">9</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;9,439&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;9,571&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Lease liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">10</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;4,906&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;5,413&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Contingent consideration payable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">19, 20(b)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;10,354&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Provisions</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;4,696&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;4,453&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Other current liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;12,635&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;12,572&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;171,999&#9;</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;242,305&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Loans and borrowings</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">9</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;35,111&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;36,163&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Lease liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">10</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;41,821&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;43,804&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Derivative liability</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">11(c),&nbsp;&nbsp;12(d)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;5,945&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;9,634&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Contingent consideration payable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">19, 20(b)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,610&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;12,487&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Other long-term liability</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;50,230&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;48,047&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Deferred tax liability</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;16,540&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;16,745&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Total liabilities</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;324,256&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;409,185&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Shareholders&rsquo; equity</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Share capital</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">11</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;6,856,255&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;6,841,234&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Reserves</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;155,674&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;154,040&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Accumulated other comprehensive loss</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(210,536)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(212,365)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Deficit</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(6,325,661)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(6,296,833)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Total equity attributable to Aurora shareholders</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;475,732&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;486,076&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Non-controlling interests</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;32,200&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;31,061&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Total equity</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;507,932&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;517,137&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Total liabilities and equity</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;832,188&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;926,322&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 3pt 0 0">Nature of Operations (Note 1)</P>

<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Commitments and Contingencies (Note 16)</P>

<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Subsequent Events (Note 21)</P>

<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0">The accompanying notes are an integral part of these Condensed Consolidated
Interim Financial Statements.</P>


<!-- Field: Page; Sequence: 3; Options: NewSection; Value: 3 -->
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                                                                                                                                                                                                                                                                                                                                                                                                               Comprehensive Loss</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"> Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 67%; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Three months ended June 30,</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Note</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">2023</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">2022<SUP>(1)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Revenue</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">17</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;81,576</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;57,455</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Excise taxes</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">17</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(6,466)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(7,339)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net revenue</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;75,110</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;50,116</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Cost of sales</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">4</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;61,407</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;45,294</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Gross profit&nbsp;&nbsp;before fair value adjustments</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;13,703</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;4,822</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-right: 15.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Changes in fair value of inventory and biological assets sold</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">4</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;17,541</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;22,349</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Unrealized gain on changes in fair value of biological assets</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">3</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(28,873)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(24,657)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Gross profit</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;25,035</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;7,130</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Expense</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">General and administration</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;21,874</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;30,139</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Sales and marketing</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;12,806</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;16,276</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Acquisition costs</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;226</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;3,720</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Research and development</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,101</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,991</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">5, 7</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,861</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;11,616</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Share-based compensation</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">12</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,281</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;3,472</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;41,149</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;67,214</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Loss from operations</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(16,114)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(60,084)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Other Income (expense)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Legal settlement and contract termination fees</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(94)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(931)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Interest and other income</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;3,351</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;662</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Finance and other costs</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(5,335)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(14,929)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Foreign exchange (loss) gain</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(3,637)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,099</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Other (losses) gains</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">14</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;153</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(7,043)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Restructuring charges</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(432)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(976)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Impairment of property, plant and equipment</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">5, 6</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- </FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(78,724)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Impairment of intangible assets and goodwill</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">7</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(457,458)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(5,994)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(558,300)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Loss before taxes</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(22,108)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(618,384)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Income tax (expense) recovery</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&nbsp;Current</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(215)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;423</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 13.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Deferred, net</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;119</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;940</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(96)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,363</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net loss from continuing operations</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(22,204)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(617,021)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net loss from discontinued operations, net of tax</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">6(b)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(6,127)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(1,755)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net loss</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(28,331)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(618,776)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 9pt 0 0">The accompanying notes are an integral part of these Condensed
Consolidated Interim Financial Statements.</P>

<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 9pt 0 0"><SUP>(1) </SUP>Comparative information has been re-presented
due to discontinued operations see Note 6(b).</P>


<!-- Field: Page; Sequence: 4; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Condensed Consolidated Interim Statements of Loss and
                                                                                                                                                                                                                                                                                                                                                                                                               Comprehensive Loss</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 7.5pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt">(Continued)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Three months ended June 30,</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 68%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 8%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Note</FONT></TD>
    <TD STYLE="width: 12%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">2023</FONT></TD>
    <TD STYLE="width: 12%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">2022<SUP>(1)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net loss from continuing operations</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(22,204)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(617,021)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net loss from discontinued operations, net of tax</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">6(b)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(6,127)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(1,755)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net loss</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(28,331)</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(618,776)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.25pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Other comprehensive loss (&ldquo;OCI&rdquo;) that will not be reclassified to net loss</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 13.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Unrealized gain on marketable securities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- </FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(982)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Other comprehensive (loss) income that may be reclassified to net loss</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 13.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Foreign currency translation gain (loss)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,829</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(3,657)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Comprehensive loss from continuing operations</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(20,375)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(621,660)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Comprehensive loss from discontinued operations</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(6,127)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(1,755)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Comprehensive loss</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(26,502)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(623,415)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net loss from continuing operations attributable to:</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Aurora Cannabis Inc.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(20,771)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(617,032)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Non-controlling interests</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(1,433)</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;11</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net loss from discontinued operations attributable to:</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Aurora Cannabis Inc.</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">6(b)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(6,127)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(1,755)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Non-controlling interests</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- </FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- </FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Comprehensive loss attributable to:</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Aurora Cannabis Inc.</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(25,069)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(623,426)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 11.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Non-controlling interests</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(1,433)</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;11</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Loss per share - basic and diluted</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 2.65pt; padding-left: 13.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Continuing operations</FONT></TD>
    <TD STYLE="padding-right: 2.65pt; padding-left: 2.65pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">13</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;($0.06)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;($2.48)</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2.65pt; padding-left: 13.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Discontinued operations</FONT></TD>
    <TD STYLE="padding-right: 2.65pt; padding-left: 2.65pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">13</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;($0.02)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;($0.01)</FONT></TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 13.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Total operations</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">13</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;($0.08)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;($2.49)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0">The accompanying notes are an integral part of these Condensed Consolidated
Interim Financial Statements.</P>

<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 9pt 0 0"><SUP>(1) </SUP>Comparative information has been re-presented
due to discontinued operations see Note 6(b).</P>


<!-- Field: Page; Sequence: 5; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Condensed Consolidated Interim Statements of Changes
                                                                                                                                                                                                                                                                                                                                                                                                               in Equity</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 </P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Share Capital</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="vertical-align: bottom; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Reserves</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="vertical-align: top; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">AOCI</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 23%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 3%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Note</FONT></TD>
    <TD STYLE="width: 5%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Common Shares</FONT></TD>
    <TD STYLE="width: 4%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Amount</FONT></TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 5%; border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Share-Based</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Compensation</P></TD>
    <TD STYLE="width: 5%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Compensation</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right">Options/</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Warrants/Shares Issued</P></TD>
    <TD STYLE="width: 5%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Convertible</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Notes</P></TD>
    <TD STYLE="width: 5%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Change in</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right">Ownership</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Interest</P></TD>
    <TD STYLE="width: 5%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Obligation to Issue Shares</FONT></TD>
    <TD STYLE="width: 5%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Total</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Reserves</P></TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 4%; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Fair</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Value</P></TD>
    <TD STYLE="width: 4%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Deferred</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Tax</P></TD>
    <TD STYLE="width: 5%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Associate OCI Pick-up</FONT></TD>
    <TD STYLE="width: 4%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Foreign Currency Translation</FONT></TD>
    <TD STYLE="width: 4%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Total</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">AOCI</P></TD>
    <TD STYLE="width: 4%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Deficit</FONT></TD>
    <TD STYLE="width: 4%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Non-Controlling Interests</FONT></TD>
    <TD STYLE="width: 4%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Total</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">#</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Balance, March 31, 2023</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;345,269,310&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;6,841,234&#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;212,340&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;27,667&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;419&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(86,800)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;414&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;154,040&#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(214,599)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;18,919&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;208&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(16,893)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(212,365)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(6,296,833)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;31,061&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;517,137&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Shares issued through equity financing</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;21,272,120&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;15,687&#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(414)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(414)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;15,273&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Equity financing transaction costs</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(548)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(548)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Deferred tax on transaction costs</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(120)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(120)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Share&nbsp;&nbsp;issued under RSU, PSU and DSU plans</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">12(b)(c)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;1,463&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;2&#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(2)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(2)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Share-based compensation</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">12</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;2,050&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;2,050&#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;2,050&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Put option liability</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
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    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
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    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(1,930)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(1,930)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Change in ownership interests in net assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;2,572&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;2,572&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Comprehensive loss for the period</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;1,829&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;1,829&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(26,898)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(1,433)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(26,502)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Balance, June 30, 2023</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;366,542,893&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;6,856,255&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;214,388&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;27,667&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;419&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(86,800)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;155,674&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(214,599)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;18,919&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;208&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(15,064)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(210,536)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(6,325,661)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;32,200&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;507.932&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 2pt 0 0 13.5pt; text-align: justify; text-indent: -9pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 2pt 0 0; text-align: justify">The accompanying notes are an integral part
of these Condensed Consolidated Interim Financial Statements.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 2pt 0 0; text-align: justify"><SUP>&nbsp;</SUP></P>


<!-- Field: Page; Sequence: 6; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Condensed Consolidated Interim Statements of Changes
                                                                                                                                                                                                                                                                                                                                                                                                               in Equity</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30,   2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Share Capital</FONT></TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Reserves</FONT></TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">AOCI</FONT></TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 23%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 3%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Note</FONT></TD>
    <TD STYLE="width: 5%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Common Shares</FONT></TD>
    <TD STYLE="width: 4%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Amount</FONT></TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 6%; border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Share-Based</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Compensation</P></TD>
    <TD STYLE="width: 6%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Compensation</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right">Options/</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Warrants</P></TD>
    <TD STYLE="width: 6%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Convertible Notes</FONT></TD>
    <TD STYLE="width: 6%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Change in</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right">Ownership</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Interest</P></TD>
    <TD STYLE="width: 6%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Total</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Reserves</P></TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 4%; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Fair</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Value</P></TD>
    <TD STYLE="width: 4%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Deferred</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Tax</P></TD>
    <TD STYLE="width: 5%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Associate OCI Pick-up</FONT></TD>
    <TD STYLE="width: 4%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Foreign Currency Translation</FONT></TD>
    <TD STYLE="width: 4%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Total</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">AOCI</P></TD>
    <TD STYLE="width: 4%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Deficit</FONT></TD>
    <TD STYLE="width: 4%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Non-Controlling Interests</FONT></TD>
    <TD STYLE="width: 4%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Total</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">#</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Balance, March&nbsp;31, 2022</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;224,329,745&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;6,570,995&#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;203,877&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;27,667&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;419&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(86,800)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;145,163&#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(212,412)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;18,919&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;208&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(13,797)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(207,082)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(5,419,488)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;500&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;1,090,088&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2.65pt; padding-left: 2.65pt">
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 3.75pt 0 0">Shares issued/issuable for business</P>
    <P STYLE="font: 6pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt">combinations</P></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;2,467,421&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;9,230&#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;9,683&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;9,683&#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;18,913&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Shares issued through equity financing</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">11(b)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;70,897,389&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;184,443&#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;184,443&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Share issuance cost</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(10,132)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(10,132)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Equity financing transaction costs</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(940)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(940)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Exercise of RSUs, PSUs, and DSUs</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">12(b), &nbsp;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;77,683&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;1,030&#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(1,030)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
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    <TD>&nbsp;</TD>
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    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Share-based compensation <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">12</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;3,397&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;3,397&#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;3,397&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Comprehensive loss for the period</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
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    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(982)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(3,657)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(4,639)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(618,787)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;11&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(623,415)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">Balance,&nbsp;&nbsp;June&nbsp;30, 2022</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;297,772,238&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;6,754,626&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;206,244&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;37,350&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;419&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(86,800)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;157,213&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(213,394)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;18,919&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;208&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(17,454)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(211,721)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;(6,038,275)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;511&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 6pt">&#9;662,354&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 2pt 0 0 13.5pt; text-align: justify; text-indent: -9pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">The accompanying notes are an integral part of these Condensed Consolidated
Interim Financial Statements.</P>


<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Condensed Consolidated Interim Statements of Cash Flows</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Three months ended June 30,</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; width: 60%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 8%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Note</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 16%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2023</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 16%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2022<SUP>(1)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Operating activities</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net loss from continuing operations</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(22,204)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(617,021)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Adjustments for non-cash items:</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Unrealized gain on changes in fair value of biological assets </FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">3</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(28,873)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(24,657)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 3.75pt 15.75pt 1.5pt 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Changes in fair value of inventory and biological assets sold</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">4</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;17,541&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;22,349&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Depreciation of property, plant and equipment</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">5</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;9,763&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,635&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Amortization of intangible assets</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">7</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;245&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;8,319&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Share-based compensation</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,281&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,472&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Impairment of property, plant and equipment</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">5, 6</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;78,724&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Impairment of intangible assets and goodwill</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">7</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;457,458&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net interest accrual and accretion</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">8</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,552&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;19,241&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Deferred tax recovery</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(70)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(940)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Other losses (gains)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">14</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(153)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,346&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Foreign exchange loss</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,129&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(3,142)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Restructuring</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,731&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Deferred compensation amortization</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;952&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Changes in non-cash working capital</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">15</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,814&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;15,181&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net cash used in operating activities from discontinued operations</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(214)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(4,338)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net cash used in operating activities</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(11,237)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(26,642)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Investing activities</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Loan receivable</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(16)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Purchase of property, plant and equipment and intangible assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">5, 7</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(4,297)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(5,900)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Proceeds from disposal&nbsp;&nbsp;of property, plant and equipment and assets held for sale</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">6</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,394&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(4,938)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Acquisition of businesses, net of cash acquired</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(24,467)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Payment of contingent consideration</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(98)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Deposits (paid) received</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,155)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net cash used by investing activities from discontinued operations</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(255)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(3,162)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net cash used in investing activities</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(2,158)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(39,736)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Financing activities</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Repayment of long-term loans</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">9</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(516)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Repayment of convertible debenture</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">8</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(61,867)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(145,650)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net payments of principal portion of lease liabilities</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">10</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,438)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,845)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Restricted cash</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">15</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;245&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(314)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Shares issued for cash, net of share issue costs</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,722&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;209,933&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net cash used in financing activities from discontinued operations</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(89)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(85)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net cash provided by (used in) financing activities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(61,943)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;62,039&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Effect of foreign exchange on cash and cash equivalents</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,749)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,252&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Increase (decrease) in cash and cash equivalents</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(77,087)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,913&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Cash and cash equivalents, beginning of period</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;234,942&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;429,894&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Cash and cash equivalents, end of period</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;157,855&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;437,807&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 1pt 0 0">Supplemental cash flow information (Note 15)</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 6pt 0 0">The accompanying notes are an integral part of these Condensed
Consolidated Interim Financial Statements.</P>

<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 9pt 0 0"><SUP>(1) </SUP>Comparative information has been re-presented
due to discontinued operations see Note 6(b).</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 1&#9;Nature of
Operations</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Aurora Cannabis Inc. (the &ldquo;Company&rdquo;
or &ldquo;Aurora&rdquo;) was incorporated under the <I>Business Corporations Act</I> (British Columbia) on December&nbsp;21, 2006 as Milk
Capital Corp. Effective October&nbsp;2, 2014, the Company changed its name to Aurora Cannabis Inc. The Company&rsquo;s shares are listed
on the Nasdaq Global Select Market (&ldquo;Nasdaq&rdquo;) and the Toronto Stock Exchange (&ldquo;TSX&rdquo;) under the trading symbol
&ldquo;ACB&rdquo;, and on the Frankfurt Stock Exchange (&ldquo;FSE&rdquo;) under the trading symbol &ldquo;21P1&rdquo;.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company&rsquo;s head office and principal address
is 3498 - 63 Avenue, Leduc, Alberta, Canada, T9E 0G8. The Company&rsquo;s registered and records office address is Suite 1700, 666 Burrard
Street, Vancouver, British Columbia, Canada, V6C 2X8.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company&rsquo;s principal strategic business
lines are focused on the production, distribution and sale of cannabis related products in Canada and internationally. Aurora currently
conducts the following key business activities in the jurisdictions listed below:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Production, distribution and sale of medical and
consumer cannabis products in Canada pursuant to the <I>Cannabis Act;</I></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Distribution of wholesale medical cannabis in
the European Union (&ldquo;EU&rdquo;) pursuant to the <I>German Medicinal Products Act and German Narcotic Drugs Ac</I>t; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Distribution of wholesale medical cannabis in
various international markets, including Australia, the Caribbean, South America and Israel.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 2&#9;Significant
Accounting Policies and Judgments</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B3E3"><B>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Basis
of Presentation and Measurement</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The condensed interim consolidated interim financial
statements of the Company have been prepared in accordance with International Financial Reporting Standards (&ldquo;IFRS&rdquo;) and International
Accounting Standards 34, <I>Interim Financial Reporting</I> (&ldquo;IAS 34&rdquo;) as issued by the International Accounting Standards
Board (&ldquo;IASB&rdquo;), and interpretations of the IFRS Interpretations Committee (&ldquo;IFRIC&rdquo;). Unless otherwise noted, all
amounts are presented in thousands of Canadian dollars, except share and per share data.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The condensed consolidated interim financial statements
are presented in Canadian dollars and are prepared in accordance with the same accounting policies, critical estimates and methods described
in the Company&rsquo;s annual consolidated financial statements, except for the adoption of new accounting policies (Note 2(d)). Given
that certain information and footnote disclosures, which are included in the annual audited consolidated financial statements, have been
condensed or excluded in accordance with IAS 34, these condensed consolidated interim financial statements should be read in conjunction
with our annual audited consolidated financial statements as at and for the year ended March 31, 2023, including the accompanying notes
thereto.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B3E3"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B3E3"><B>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Basis
of Consolidation</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The condensed interim consolidated financial statements
include the financial results of the Company and its subsidiaries. Subsidiaries include entities which are wholly-owned as well as entities
over which Aurora has the authority or ability to exert power over the investee&rsquo;s financial and/or operating decisions (i.e. control),
which in turn may affect the Company&rsquo;s exposure or rights to the variable returns from the investee. The consolidated interim financial
statements include the operating results of acquired or disposed entities from the date control is obtained or the date control is lost,
respectively. All intercompany balances and transactions are eliminated upon consolidation.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The Company&rsquo;s principal subsidiaries
during the three months ended June 30, 2023 are as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Major subsidiaries</FONT></TD>
    <TD STYLE="width: 20%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Percentage Ownership</FONT></TD>
    <TD STYLE="width: 20%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Functional Currency</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2105657 Alberta Inc. (&ldquo;2105657&rdquo;)</FONT></TD>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Canadian Dollar</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aurora Cannabis Enterprises Inc. (&ldquo;ACE&rdquo;)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Canadian Dollar</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aurora Deutschland GmbH (&ldquo;Aurora Deutschland&rdquo;)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">European Euro</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aurora Nordic Cannabis A/S (&ldquo;Aurora Nordic&rdquo;)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Danish Krone</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Reliva, LLC (&ldquo;Reliva&rdquo;)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">United States Dollar</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">TerraFarma Inc.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Canadian Dollar</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Whistler Medical Marijuana Corporation (&ldquo;Whistler&rdquo;)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Canadian Dollar</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Bevo Agtech Inc.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">50.1%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Canadian Dollar</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">CannaHealth Therapeutics Inc.</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">100%</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Canadian Dollar</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">ACB Captive Insurance Company Inc.</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">100%</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Canadian Dollar</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">All shareholdings are of ordinary shares or other
equity. Other subsidiaries, while included in the consolidated financial statements, are not material and have not been reflected in the
table above.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B3E3"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B3E3"><B>&nbsp;&nbsp;</B></P>


<!-- Field: Page; Sequence: 9; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0; color: #00B3E3"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B3E3"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B3E3"><B>(c) Discontinued operations</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company reports financial results for discontinued
operations separately from continuing operations to distinguish the financial impact of disposal transactions from ongoing operations.
Discontinued operations reporting occurs when the disposal of a component or a group of components of the Company represents a strategic
shift that will have an impact on the Company&rsquo;s operations and financial results, and where the operations and cash flows can be
clearly distinguished, operationally and for financial reporting purposes, from the rest of the Company.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The results of discontinued operations are excluded
from both continuing operations and business segment information in the condensed consolidated interim financial statements and the notes
to the consolidated financial statements, unless otherwise noted, and are presented net of tax in the consolidated statements of loss
and comprehensive income (loss) for the current and comparative periods. Refer to Note 6(b) Discontinued Operations.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B3E3"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>(d)</B></TD><TD STYLE="text-align: justify"><B>Adoption of New Accounting Pronouncements</B></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: -18pt; color: #00B3E3"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: -18pt"><B>Amendments to IAS
1: Classification of Liabilities as Current or Non-current</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amendment clarifies the requirements relating
to determining if a liability should be presented as current or non-current in the statement of financial position. Under the new requirement,
the assessment of whether a liability is presented as current or non-current is based on the contractual arrangements in place as at the
reporting date and does not impact the amount or timing of recognition. The amendment applies retrospectively for annual reporting periods
beginning on or after January 1, 2023. There were no changes to the Company&rsquo;s current period or comparative period upon adoption.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Amendments to IAS 12: Income Taxes</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amendment clarifies how companies account for
deferred tax on transactions such as leases and decommissioning obligations. The amendments are effective for annual periods beginning
on or after January 1, 2023. There was no material impact as a result of adopting these amendments.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Amendments to IAS 12: Deferred Tax related to
Assets and Liabilities arising from a Single Transaction</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amendment narrowed the scope of certain recognition
exemptions so that it no longer applies to transactions that, on initial recognition, give rise to equal taxable and deductible temporary
differences. An entity applies the amendments to transactions that occur on or after the beginning of the earliest comparative period
presented. It also, at the beginning of the earliest comparative period presented, recognizes deferred tax for all temporary differences
related to leases and decommissioning obligations and recognizes the cumulative effect of initially applying the amendments as an adjustment
to the opening balance of retained earnings (or other component of equity, as appropriate) at that date. The amendment is effective for
annual periods beginning on or after January 1, 2023 with early application permitted. The Company early adopted these amendments with
the adoption of IFRS 16, <I>Leases</I> and therefore there are no changes to the current and comparative periods presented in the consolidated
financial statements. The Company has not had any decommissioned obligations to account for hereunder.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>IFRS 17 - Insurance Contracts</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">IFRS 17 establishes the principles for the recognition,
measurement, presentation and disclosure of insurance contracts within the scope of the standard. The objective of IFRS 17 is to ensure
that an entity provides relevant information that faithfully represents those contracts. The standard is effective for annual periods
beginning on or after January 1, 2023. The Company does not currently have any contracts to be accounted for under this standard. The
Company, however has a wholly owned captive insurance entity that is required to adopt this standard when reporting on a standalone basis.
The impact of the captive insurance company adopting IFRS 17 was immaterial to the Company&rsquo;s consolidated financial statements.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Amendments to IAS 16: Leases</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amendment clarifies how a seller-lessee subsequently
measures sale and leaseback transactions that satisfy the requirements in</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">IFRS 15: Revenue to be accounted for as a sale.
The amendment is effective for annual periods beginning on or after January 1, 2024. The Company does not have any sale-leaseback transactions.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B3E3"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>(e)</B></TD><TD STYLE="text-align: justify"><B>New Accounting Pronouncements Not Yet Adopted</B></TD></TR></TABLE>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-align: justify; text-indent: -18pt">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following IFRS standards have been recently
issued by the IASB. Pronouncements that are irrelevant or not expected to have a significant impact have been excluded.</P>

<P STYLE="font: 12pt/120% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Amendments to IAS 1: Covenants</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amendment that clarify how an entity classifies
debt and other financial liabilities as current or non-current in particular circumstances. The amendments are effective for annual periods
beginning on or after January 1, 2024. Management is currently evaluating the potential impact of this standard on the Company&rsquo;s
consolidated financial statements.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>


<!-- Field: Page; Sequence: 10; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 3&#9;Biological
Assets</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following is a breakdown of biological assets:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 62%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 19%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">June 30, 2023</FONT></TD>
    <TD STYLE="width: 19%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">March 31, 2023</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Indoor cannabis production facilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;14,596&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;8,428&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Outdoor cannabis production facilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,816&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Plant propagation production facilities</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,431&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;14,262&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;21,843&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;22,690&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The changes in the carrying value of biological
assets during the period are as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 77%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 23%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, March 31, 2023</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;22,690&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Production costs capitalized</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;18,905&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;Sale of biological assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(14,557)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;Impairment related to discontinued operations</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,032)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;Foreign currency translation</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(10)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Changes in fair value less cost to sell due to biological transformation</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;28,873&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Transferred to inventory upon harvest</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(33,026)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, June 30, 2023</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;21,843&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B>a) Indoor cannabis production facilities</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt">The following inputs and assumptions are all categorized within
Level 3 on the fair value hierarchy and were used in determining the fair value of indoor cannabis biological assets:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 19%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Inputs and assumptions</B></FONT></TD>
    <TD STYLE="width: 49%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Description</B></FONT></TD>
    <TD STYLE="width: 32%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Correlation between inputs and fair value</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Average selling price per gram</FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Represents the average selling price per gram of dried cannabis net of excise taxes, where applicable, for the period for all strains of cannabis sold, which is expected to approximate future selling prices.</FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">If the average selling price per gram were higher (lower), estimated fair value would increase (decrease).</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Average attrition rate</FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Represents the weighted average number of plants culled at each stage of production.</FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">If the average attrition rate was lower (higher), estimated fair value would increase (decrease).</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Weighted average yield per plant</FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt; line-height: 112%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; line-height: 112%">Represents the weighted average number of grams of dried cannabis inventory expected to be harvested from each cannabis plant.</FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt; line-height: 112%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; line-height: 112%">If the weighted average yield per plant was higher (lower), estimated fair value would increase (decrease).</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Standard cost per gram to complete production</FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt; line-height: 112%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; line-height: 112%">Based on actual production costs incurred divided by the grams produced in the period.</FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt; line-height: 112%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; line-height: 112%">If the standard cost per gram to complete production was lower (higher), estimated fair value would increase (decrease).</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Weighted average effective yield</FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt; line-height: 112%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; line-height: 112%">Represents the estimated percentage of harvested product that meets specifications in order to be sold as a dried cannabis product.</FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; padding-top: 2.75pt; padding-bottom: 1.5pt; line-height: 112%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; line-height: 112%">If the weighted average effective yield were higher (lower), the estimated fair value would increase (decrease).</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Stage of completion in the production process</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; line-height: 112%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; line-height: 112%">Calculated by taking the weighted average number of days in production over a total average grow cycle of approximately twelve weeks.</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; line-height: 112%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; line-height: 112%">If the number of days in production was higher (lower), estimated fair value would increase (decrease).</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 11; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following table highlights the sensitivities
and impact of changes in significant assumptions on the fair value of biological assets grown at indoor cannabis production facilities:</P>

<P STYLE="font: 12pt/120% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="2" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Significant inputs &amp; assumptions</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; border-top: black 1pt solid; padding: 2.75pt 3.4pt 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Range of inputs</FONT></TD>
    <TD ROWSPAN="2" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Sensitivity</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Impact on fair value</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">June 30,</FONT><BR>
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">2023</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">March 31, 2023</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">June 30,</FONT><BR>
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">2023</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 35%; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Average selling price per gram</FONT></TD>
    <TD STYLE="width: 10%; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$5.05&#9;</FONT></TD>
    <TD STYLE="width: 8%; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$4.42&#9;</FONT></TD>
    <TD STYLE="width: 28%; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Increase or decrease of $1.00 per gram</FONT></TD>
    <TD STYLE="width: 10%; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$3,738</FONT></TD>
    <TD STYLE="width: 9%; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$3,360</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Weighted average yield (grams per plant)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;57.18&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;38.80&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Increase or decrease by 5 grams per plant</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$1,247</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$1,438</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Weighted average effective yield</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;87&#9;%</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;91&#9;%</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Increase of decrease by 5%</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$813</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$395</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Cost per gram to complete production</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$1.22&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$1.65&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Increase or decrease of $1.00 per gram</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$3,826</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$3,427</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As of June 30, 2023, the weighted average fair
value less cost to complete and cost to sell a gram of dried cannabis produced at the Company&rsquo;s indoor cannabis cultivation facilities
was $3.24 per gram (March 31, 2023 - $2.43 per gram).</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, the
Company&rsquo;s indoor cannabis biological assets produced 9,585 kilograms of dried cannabis (June 30, 2022 - 16,109 kilograms). As at
June 30, 2023, it is expected that the Company&rsquo;s indoor cannabis biological assets will yield approximately 9,501 kilograms (March
31, 2023 - 7,667 kilograms) of dried cannabis when harvested and the weighted average stage of growth for indoor biological assets was
46% (March 31, 2023 - 44%).</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>b) Plant propagation production facilities</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following table highlights the sensitivities
and impact of changes in significant assumptions on the fair value of biological assets grown at plant propagation production facilities:</P>

<P STYLE="font: 12pt/120% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="2" STYLE="border-top: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Significant inputs &amp; assumptions</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; border-top: black 1pt solid; padding: 2.75pt 3.4pt 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Range of inputs</FONT></TD>
    <TD ROWSPAN="2" STYLE="border-top: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Sensitivity</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Impact on fair value</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">June 30,</FONT><BR>
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">2023</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">March 31, 2023</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">June 30,</FONT><BR>
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">2023</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 35%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Average selling price per floral/bedding plant</FONT></TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">$&#9;9.89&#9;</FONT></TD>
    <TD STYLE="width: 8%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$7.58&#9;</FONT></TD>
    <TD STYLE="width: 28%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Increase or decrease by 10%</FONT></TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$392</FONT></TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$1,682</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Average stage of completion in the production process</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;27&#9;%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;56&#9;%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Increase or decrease by 10%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$791</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;$2,295</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0">As of June 30, 2023, the weighted average fair value less cost to complete
and cost to sell per propagation plant was $2.06 per plant (March 31, 2023 - $2.35).</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, biological
assets relating to the plant propagation segment was expensed to cost of goods sold was $14.6 million (three months ended June 30, 2022
- nil), which included $1.7 million (three months ended June 30, 2022 - nil) of non-cash expense related to the changes in fair value
of biological assets sold.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 12; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 4&#9;Inventory</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The following is a breakdown of inventory:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">June 30, 2023</FONT></TD>
    <TD COLSPAN="3" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 34%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Capitalized</P>
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">cost</P></TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Fair value</P>
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">adjustment</P></TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Carrying</P>
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">value</P></TD>
    <TD STYLE="width: 11%; border-left: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Capitalized</P>
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">cost</P></TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Fair value</P>
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">adjustment</P></TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Carrying</P>
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">value</P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Harvested cannabis</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 13.5pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Work-in-process</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;28,090&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;18,467&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;46,557&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;30,936&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;14,756&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;45,692&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 13.5pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Finished goods</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;13,587&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,979&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;15,566&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;13,518&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,777&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;15,295&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;41,677&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;20,446&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;62,123&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-left: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;44,454&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;16,533&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;60,987&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Extracted cannabis</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 13.5pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Work-in-process</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;10,870&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,262&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;14,132&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;11,566&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,753&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;14,319&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 13.5pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Finished goods</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,414&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;765&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;8,179&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;8,786&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;561&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;9,347&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;18,284&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;4,027&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;22,311&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-left: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;20,352&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,314&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;23,666&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Supplies and consumables</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;16,543&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;16,543&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;19,923&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;19,923&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Merchandise and accessories</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,031&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,031&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,556&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,556&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Ending balance</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;78,535&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;24,473&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;103,008&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;86,285&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;19,847&#9;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;106,132&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, inventory
expensed to cost of goods sold was $64.4 million (three months ended June 30, 2022 - $67.6 million), which included $15.9 million (three
months ended June 30, 2022 - $22.5 million) of non-cash expense related to the changes in <FONT STYLE="background-color: white">fair value
of inventory sold.</FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">During the
three months ended June 30, 2023, the Company recognized $10.4 million (three months ended June 30, 2022 - $15.3 million) in changes in
fair value of inventory sold and $8.9 million (three months ended June 30, 2022 - $11.3 million) recognized in cost of sales in the condensed
consolidated statements of loss and comprehensive loss. </FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 5&#9;Property,
Plant and Equipment</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt">The following summarizes the carrying values of property, plant
and equipment for the periods reflected:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">June 30, 2023</FONT></TD>
    <TD COLSPAN="4" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 27%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Cost</FONT></TD>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Accumulated depreciation</FONT></TD>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Impairment</FONT></TD>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net book value</FONT></TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Cost</FONT></TD>
    <TD STYLE="width: 10%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Accumulated depreciation</FONT></TD>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Impairment</FONT></TD>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net book value</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>Owned assets</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Land</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;42,398&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;42,398&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;52,077&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,820)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;50,257&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Buildings</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;237,875&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(88,644)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;149,231&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;239,353&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(83,888)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(3,842)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;151,623&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Construction in progress</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;27,447&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;27,447&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;37,563&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(11,945)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;25,618&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 15.75pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Computer software &amp; equipment</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;31,224&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(29,797)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,427&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;31,313&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(29,570)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(20)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,723&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Furniture &amp; fixtures</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,605&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(5,853)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,752&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,434&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(5,596)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(42)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,796&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Production &amp; other equipment</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;143,005&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(88,890)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;54,115&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;146,960&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(87,425)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,686)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;57,849&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total owned assets</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;489,554&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(213,184)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;276,370&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;514,700&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(206,479)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(19,355)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;288,866&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>Right-of-use lease assets</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Land</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;13,890&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,409)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,481&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;14,859&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,345)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(969)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,545&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Buildings</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;33,814&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(15,564)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;18,250&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;36,789&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(15,836)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;20,953&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Production &amp; other equipment</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,181&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(4,757)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;424&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,343&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(4,738)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;605&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total right-of-use lease assets</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;52,885&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(21,730)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;31,155&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;56,991&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(21,919)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(969)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;34,103&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total property, plant and equipment</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;542,439&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(234,914)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;307,525&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;571,691&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(228,398)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(20,324)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;322,969&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>


<!-- Field: Page; Sequence: 13; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The following summarizes the changes in the
net book values of property, plant and equipment for the periods presented:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 43%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, March 31, 2023</FONT></TD>
    <TD STYLE="width: 7%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Additions</FONT></TD>
    <TD STYLE="width: 8%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Disposals</FONT></TD>
    <TD STYLE="width: 7%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Other <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Depreciation</FONT></TD>
    <TD STYLE="width: 8%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Foreign currency translation</FONT></TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, June 30, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>Owned assets</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Land</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;50,257&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(7,647)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(212)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;42,398&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Buildings</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;151,623&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;288&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;488&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(3,308)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;140&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;149,231&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 15.75pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Construction in progress</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;25,618&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,937&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(756)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(145)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(207)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;27,447&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 15.75pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Computer software &amp; equipment</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,723&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;18&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(3)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(305)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(6)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,427&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Furniture &amp; fixtures</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,796&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;264&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(5)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(283)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(20)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,752&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 15.75pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Production &amp; other equipment</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;57,849&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;167&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(27)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,063&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(4,789)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(148)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;54,115&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total owned assets</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;288,866&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,674&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(27)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(6,860)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(8,830)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(453)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;276,370&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>Right-of-use leased assets</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Land</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,545&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(64)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,481&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Buildings</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;20,953&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,886)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(780)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(37)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;18,250&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 15.75pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Production &amp; other equipment</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;605&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(68)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(89)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(24)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;424&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total right-of-use lease assets</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;34,103&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,954)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(933)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(61)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;31,155&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total property, plant and equipment</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;322,969&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,674&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,981)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(6,860)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(9,763)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(514)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;307,525&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(1)</SUP></TD><TD>Includes reclassification of construction in progress cost when associated projects are complete. Includes the transfer of facilities
to assets held for sale as at June 30, 2023 (Note 6).</TD></TR></TABLE>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Depreciation relating to manufacturing equipment
and production facilities for owned and right-of-use leased assets is capitalized into biological assets and inventory, and is expensed
to cost of sales upon the sale of goods. During the three months ended June 30, 2023, the Company recognized $9.8 million (June 30, 2022
- $14.5 million) of depreciation expense of which $5.4 million ( June 30, 2022 - $6.8 million) was reflected in cost of sales.</P>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 6&#9;Assets Held
for Sale and Discontinued Operations</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: red"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Assets
and Liabilities Held for Sale</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Assets held for sale are comprised of the following:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 62%; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Whistler Alpha Lake</FONT></TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">European&nbsp;&nbsp;R&amp;D Facility</FONT></TD>
    <TD STYLE="width: 8%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Growery</FONT></TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, March 31, 2023</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">638</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;- </FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;- </FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">638</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 0.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Transfer from Property, Plant, and Equipment</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,234&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;6,685&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;8,919&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Proceeds from disposal</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(2,270)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(2,270)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Gain on disposal</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,632&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,632&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, June 30, 2023</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2,234</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">6,685</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">8,919</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 27pt; text-align: justify; text-indent: -18pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Whistler Alpha Lake</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In connection with the restructuring announced
during the year ended June 30, 2022, the Company listed its Whistler Alpha Lake facility for sale. As a result, the Company reclassified
property, plant, and equipment of $0.6 million to assets held for sale. During the three months ended June 30, 2023, the facility was
sold for net proceeds of $2.3 million. The Company recognized a gain of $1.6 million on disposal, which is recognized in other gains (losses)
in the consolidated statements of loss and comprehensive loss (Note 14).</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>European R&amp;D Facility</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, the
Company decided to sell a European R&amp;D Facility. As a result, the Company reclassified the related property, plant, and equipment
of $2.2 million to assets held for sale.</P>


<!-- Field: Page; Sequence: 14; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Growery</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, the
Company made the decision to exit the agreement with its partners in Growery B.V (&ldquo;Growery&rdquo;), one of the license holders entitled
to participate in the Netherlands&rsquo; still-pending Controlled Cannabis Supply Chain Experiment. As a result, the Company reclassified
the related assets from property, plant, and equipment of $6.7 million to assets held for sale.</P>

<P STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B0F0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>(b)</B></TD><TD><B>Discontinued Operations</B></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 18pt; text-indent: -18pt; color: #00B0F0"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 8pt/82% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, the
Company formally made the decision to close its Aurora Nordic facility (&ldquo;Nordic&rdquo;), located in Denmark due to a number of operational
and regulatory challenges.</P>

<P STYLE="font: 12pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B0F0"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In connection with the closures of Nordic and Growery,
the Company has reported these as discontinued operations as the operations and cash flows can be clearly distinguished, operationally
and for financial reporting purposes from the rest of the Company.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following table summarizes the Company's consolidated
discontinued operations for the respective periods:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 46%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 28%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Three months ended June 30, 2023</FONT></TD>
    <TD STYLE="width: 26%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Three months ended June 30, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 0.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Revenue</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;78&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;99&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Cost of sales</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,657&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,966&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Changes in fair value of inventory and biological assets sold</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;274&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,850&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Unrealized gain on changes in fair value of biological assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;764&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,977)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">General and administration expenses</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;459&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;375&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Sales and marketing</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;69&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;101&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Research and development</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;126&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;465&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Depreciation</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(350)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;136&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Stock based compensation</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Finance costs</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(223)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(158)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Foreign exchange</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(18)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,904)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Impairment of property, plant, and equipment</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;85&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Deferred tax</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(49)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Loss on disposal of discontinued operations</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,411&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;6,205&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,854&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 2.25pt double; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net loss from discontinued operations</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(6,127)</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,755)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 27pt; text-align: justify; text-indent: -18pt"><SUP>&nbsp;</SUP></P>


<!-- Field: Page; Sequence: 15; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 7&#9;Intangible
Assets and Goodwill </B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The following is a continuity schedule of
intangible assets and goodwill:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">June 30, 2023</FONT></TD>
    <TD COLSPAN="4" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 29%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Cost</FONT></TD>
    <TD STYLE="width: 10%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Accumulated amortization</FONT></TD>
    <TD STYLE="width: 8%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Impairment</FONT></TD>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net book value</FONT></TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Cost</FONT></TD>
    <TD STYLE="width: 10%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Accumulated amortization</FONT></TD>
    <TD STYLE="width: 8%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Impairment</FONT></TD>
    <TD STYLE="width: 8%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net book value</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Definite life intangible assets:</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Customer relationships</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;42,529&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(37,138)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,391&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;42,529&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(37,068)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,461&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Permits and licenses</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;54,017&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(42,957)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;11,060&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;56,782&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(42,826)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(2,783)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;11,173&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Patents</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;931&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(775)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;156&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;928&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(771)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;157&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 15.75pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Intellectual property and know-how</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;52,590&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(52,590)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;52,590&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(52,590)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Software</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;17,532&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(16,404)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,128&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;20,121&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(16,390)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(3,460)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;271&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Indefinite life intangible assets: </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Brand</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;20,700&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;20,700&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;36,200&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(15,500)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;20,700&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Permits and licenses</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;21,402&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;21,402&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;21,918&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;21,918&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total intangible assets</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;209,701&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(149,864)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;59,837&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;231,068&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(149,645)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(21,743)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;59,680&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Goodwill</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;18,715&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;18,715&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;19,465&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(750)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;18,715&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;228,416&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(149,864)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;78,552&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; border-left: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;250,533&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(149,645)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(22,493)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;78,395&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The following summarizes the changes in the
net book value of intangible assets and goodwill for the periods presented:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 47%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 11%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Balance,</P>
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">March 31, 2023</P></TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Additions</FONT></TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Amortization</FONT></TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Foreign currency translation</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, June 30, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Definite life intangible assets:</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Customer relationships</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,461&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(70)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,391&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Permits and licenses</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;11,173&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(156)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;43&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;11,060&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Patents</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;157&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(5)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(3)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;156&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Software</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;271&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;871&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(14)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,128&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Indefinite life intangible assets:</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Brand</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;20,700&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;20,700&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Permits and licenses <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;21,918&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(516)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;21,402&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total intangible assets</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;59,680&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;878&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(245)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(476)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;59,837&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Goodwill</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;18,715&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;18,715&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;78,395&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;878&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(245)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(476)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;78,552&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">Indefinite life permits and licenses are predominantly held by the Company&rsquo;s foreign subsidiaries.
Given that these permits and licenses are connected to the subsidiary rather than a specific asset, there is no foreseeable limit to the
period over which these assets are expected to generate future cash inflows for the Company.</TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As at June 30, 2023, $20.7 million and $21.4 million
indefinite life intangibles were allocated to the group of cash generating units (&ldquo;CGUs&rdquo;) that comprise the Canadian Cannabis
Segment and European Cannabis Segment, respectively (March 31, 2023 - $20.7 million and $21.9 million respectively).</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B0F0"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 8&#9;Convertible
Debentures</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt 36pt; text-indent: -36pt; color: #00B3E3"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 81%; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 19%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Balance, March 31, 2023</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;132,571&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Interest paid</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(553)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Accretion</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;2,501&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Accrued interest</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;1,174&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Amortized cost of debt repurchased</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(68,741)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Unrealized gain on foreign exchange</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(1,845)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Balance, June 30, 2023</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;65,107&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #202020">&nbsp;</P>


<!-- Field: Page; Sequence: 16; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0; color: #202020">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #202020">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On January&nbsp;24, 2019, the Company issued $460.6
million (US$345.0 million) in aggregate principal amount of Convertible Senior Notes due 2024 (&ldquo;Senior Notes&rdquo;) issued at par
value. Holders may convert all or any portion of the Senior Notes at any time. The Senior Notes are unsecured, mature on February&nbsp;28,
2024 and bear cash interest semi-annually at a rate of 5.5% per annum. The initial conversion rate for the Senior Notes is 11.53 Common
Shares per US$1,000 principal amount of Senior Notes, equivalent to an initial conversion price of approximately US$86.72 per Common Share.
As of <FONT STYLE="color: #202020">June 30, 2023</FONT>, $70.0 million (US$52.8 million) principal amount of the Senior Notes are outstanding.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #202020">In accordance with IFRS 9, the
equity conversion option embedded in the Senior Notes was determined to be a derivative liability, which has been recognized separately
at its fair value. Subsequent changes in the fair value of the equity conversion option are recognized through profit and loss (i.e. FVTPL).
The equity conversion option was classified as an option liability as it can be settled through the issuance of a variable number of shares,
cash or a combination thereof, based on the exchange rate and or trading price at the time of settlement.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #202020">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="color: #202020">As of June 30, 2023,
the conversion option had a fair value of $nil (March 31, 2023 - $nil) and the Company recognized an unrealized gain of $nil for the three
months ended June 30, 2023 (three months ended </FONT>June 30, 2022 <FONT STYLE="color: #202020">- $3.1 million) on the derivative liability.
The fair value of the conversion option was determined based on the Kynex valuation model with the following assumptions: share price
of US$0.53 (March 31, 2023 - US$0.70), volatility of 84% (March 31, 2023 - 84%), implied credit spread of 420 bps (March 31, 2023 - 397
bps), and assumed stock borrow rate of 10% (March 31, 2023 - 10%). As of June 30, 2023, the Company has accrued interest payable of $16.9
million (March 31, 2023 - $16.9 million) on the Senior Notes. </FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #202020">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="color: #202020">During the three months
ended June 30, 2023 the Company repurchased a total of </FONT>$76.9 million (US$57.0 million) (<FONT STYLE="color: #202020">three months
ended </FONT>June 30, 2022 - $155.3 million <FONT STYLE="color: #202020">(US$113.9 million)</FONT> ) in principal amount of the Senior
Notes at a total cost, including accrued intere<FONT STYLE="color: #202020">st, of $75.7 million (US $56.2 million) (three months ended
</FONT>June 30, 2022 - $149.2 million (US $115.3 million)) <FONT STYLE="color: #202020">and recognized a loss of $5.9 million (three months
ended </FONT>June 30, 2022 - $18.3 million<FONT STYLE="color: #202020">) within other gains (losses) in the statements of loss and comprehensive
loss.</FONT></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #202020">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">The convertible
senior notes, were repurchased at a 2.3% average discount to par value, for aggregate cash consideration of approximately $61.9 million
(U.S$46.0 million) and the issuance of 18,691,770 Common Shares.</FONT></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #202020">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B3E3"><B>Note 9&#9;Loans and Borrowings </B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B3E3"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #202020">Through its acquisition of Bevo Farms Ltd (&ldquo;Bevo&rdquo;),
a 50.1% owned subsidiary in the plant propagation business during fiscal 2023, the Company acquired a term loan and revolver, together,
the credit facilities (the &ldquo;Credit Agreement&rdquo;).</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt">The changes in the carrying value of current and non-current term
loan credit facilities are as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 79%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 21%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Term loan credit facilities</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, March 31, 2023</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;45,734&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Accretion</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;130&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Interest payments</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(798)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Principal repayments</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(516)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, June 30, 2023</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;44,550&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Current portion</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(9,439)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Long-term portion</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;35,111&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 5pt 0 0; text-align: justify">On April 11, 2023, the Credit Agreement was
amended to reduce the amounts available to be drawn from the Term Loan by $9.7&nbsp;million to $38.1&nbsp;million and increase the amounts
available to be drawn from the Revolver by $4.0&nbsp;million to $12.0&nbsp;million. Additionally, there were changes to the financial
covenants. There were nominal costs incurred for the amendments.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 8pt 0 0; text-align: justify">The term loans consist of the following access
to funds under the credit facility:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><B>i.</B></TD><TD STYLE="text-align: justify">a $38.1&nbsp;million term loan (&ldquo;Term Loan&rdquo;), previously $47.8 million; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><B>ii.</B></TD><TD STYLE="text-align: justify">a $12.0&nbsp;million revolving line of credit (&ldquo;Revolver&rdquo;), previously $8.0 million.</TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Under the terms of the Credit Agreement, the Company
is subject to certain customary financial and non-financial covenants and restrictions. In addition, the Credit Agreement is secured by
a first-ranking security interest over substantially all the property of Bevo Farms Ltd. and its subsidiaries. As at <FONT STYLE="color: #202020">June
30, 2023</FONT>, the Company was in compliance with all covenants relating to the Credit Agreement.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Term loan</B></P>

<P STYLE="font: 12pt/120% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As at <FONT STYLE="color: #202020">June 30, 2023</FONT>,
advances under the Term Loan were made in two tranches, with interest payments based on prime rate plus a margin. Interest is due monthly
and the principal balance is repayable in equal quarterly installments of 1/60th of the amount borrowed. As at <FONT STYLE="color: #202020">June
30, 2023</FONT>, the borrowing rate was 4.905%. Each tranche is scheduled to mature on January 21, 2025. Any remaining principal balance
will be due at maturity. During the three months ended June 30, 2023, total interest expense of $0.6 million was recognized as finance
and other costs in the condensed consolidated interim statements of loss and comprehensive loss. As at <FONT STYLE="color: #202020">June
30, 2023, the total term loan payable is </FONT>$37.1 million<FONT STYLE="color: #202020">. </FONT></P>


<!-- Field: Page; Sequence: 17; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0; color: #202020">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Revolver</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Revolver provides available aggregate borrowings
of up to $12.0&nbsp;million. Interest payments are based on prime plus a margin that ranges between 0.25% and 1.75%. As at <FONT STYLE="color: #202020">June
30, 2023</FONT>, $7.3 million was drawn from the revolver loan.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Total loans and borrowings principal repayments
as at <FONT STYLE="color: #202020">June 30, 2023</FONT> are as follows:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 83%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Next 12 months</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;9,439&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over 1 year to 3 years</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,639&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over 3 years to 5 years</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;6,766&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over 5 years</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;25,706&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total long-term debt repayments</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;44,550&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 2pt 0 0; text-align: justify"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 2pt 0 0 36pt; text-indent: -36pt"><FONT STYLE="color: #00B3E3"><B>Note
10</B></FONT><B><FONT STYLE="color: #00B0F0">&#9;Lease liabilities</FONT></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 2pt 0 0 36pt; text-indent: -36pt; color: #00B0F0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt">The changes in the carrying value of current and non-current lease
liabilities are as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 77%; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 6%; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, March 31, 2023</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;49,217&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Disposal of leases</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(86)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Lease payments</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(2,146)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net lease term increase and other items</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(955)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Changes due to foreign exchange rates</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(85)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Interest expense on lease liabilities</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;782&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, June 30, 2023</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;46,727&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Current portion</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(4,906)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Long-term portion</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;41,821&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 5pt 0 0 13.5pt; text-align: justify; text-indent: -13.5pt; color: #202020">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 11&#9;Share Capital</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B3E3"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>(a)</B></TD><TD STYLE="text-align: justify"><B>Authorized </B></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">The authorized share capital of the Company is comprised of the following:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">i.</TD><TD STYLE="text-align: justify">Unlimited number of common voting shares without par value.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">ii.</TD><TD STYLE="text-align: justify">Unlimited number of Class &ldquo;A&rdquo; Shares each with a par value of $1.00. As at June 30, 2023,
no Class &ldquo;A&rdquo; Shares were issued and outstanding.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">iii.</TD><TD STYLE="text-align: justify">Unlimited number of Class &ldquo;B&rdquo; Shares each with a par value of $5.00. As at June 30, 2023,
no Class &ldquo;B&rdquo; Shares were issued and outstanding.</TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B3E3"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>(b)</B></TD><TD STYLE="text-align: justify"><B>Shares Issued and Outstanding </B></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">At June 30, 2023, 366,542,893 Common Shares (March
31, 2023 - 345,269,310) were issued and fully paid.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B3E3"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>(c)</B></TD><TD STYLE="text-align: justify"><B>Share Purchase Warrants </B></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">A summary of warrants outstanding is as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 66%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Warrants</FONT></TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt">
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0 2.25pt; text-align: right">Weighted average</P>
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt 2.25pt; text-align: right">exercise price</P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">#</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, March 31, 2023</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;89,124,788&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7.09</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, June 30, 2023</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;89,124,788&#9;</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;6.89</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In accordance with <I>IAS 32 - Financial Instruments:
Presentation</I>, the June 2022 Offering Warrants were determined to be derivative liabilities as the proceeds receivable upon exercise
may vary due to fluctuations in the foreign exchange rates. The June 2022 Offering Warrants are recognized at their fair values based
on quoted market prices with gains and losses recognized in other gains (losses) (Note 14) on the condensed consolidated statements of
comprehensive loss.</P>


<!-- Field: Page; Sequence: 18; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In accordance with <I>IAS 32 - Financial Instruments:
Presentation</I>, the November 2020 and January 2021 Offering Warrants, which are denominated in U.S. Dollars, were determined to be derivative
liabilities as the proceeds receivable upon exercise may vary due to fluctuations in the foreign exchange rates. The Offering Warrants
are recognized at their fair values based on quoted market prices with gains and losses recognized in other (losses) gains (Note 14) on
the condensed consolidated statements of comprehensive loss.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following summarizes the warrant derivative
liabilities:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">US$ equivalent</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 27%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">November 2020 Offering</FONT></TD>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">January 2021 Offering</FONT></TD>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 2.25pt 0 0; text-align: right">June</P>
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 2.25pt 1.5pt 0; text-align: right">2022 Offering</P></TD>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">November 2020 Offering</FONT></TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">January 2021 Offering</FONT></TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 2.25pt 0 0; text-align: right">June</P>
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 2.25pt 1.5pt 0; text-align: right">2022 Offering</P></TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, March 31, 2023</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;75&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;45&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;9,514&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;9,634&#9;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;54&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;33&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,041&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,128&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Unrealized (loss) gain on derivative liability</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(3,918)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(3,920)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(2,816)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(2,816)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, June 30, 2023</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;74&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;44&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,596&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,714&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;54&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;33&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;4,225&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;4,312&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The following table summarizes the warrants
that remain outstanding as at June 30, 2023:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 25%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Exercise Price ($)</FONT></TD>
    <TD STYLE="width: 53%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Expiry Date</FONT></TD>
    <TD STYLE="width: 22%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 4.5pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Warrants (#)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">4.24 - 41.88 <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">January 26, 2024 - November 30, 2025</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;88,596,596&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">112.46 - 116.09 <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">August 9, 2023 to August 22, 2024</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;528,192&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;89,124,788&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">Includes the November 2020 and January 2021 Offering Warrants exercisable at US$9.00 and US$12.60, respectively.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(2)</SUP></TD><TD STYLE="text-align: justify">Includes the June 2022 Offering Warrants exercisable at US$3.20.</TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 12&#9;Share-Based
Compensation</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B3E3"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>(a)</B></TD><TD STYLE="text-align: justify"><B>Stock Options </B></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: -18pt"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">A summary of stock options outstanding is
as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 66%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 1.5pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Stock</FONT><BR>
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Options</FONT></TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt">
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Weighted Average</P>
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Exercise Price</P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-right: 1.5pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">#</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, March 31, 2023</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;6,721,503&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">25.73</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Granted</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;6,334,852&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;0.76&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Expired</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(50,142)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;96.15&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Forfeited</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(473,454)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;10.03&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, June 30, 2023</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,532,759&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">13.42</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 2pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 27pt; text-align: justify; color: #202020"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The following table summarizes the stock
options that are outstanding as at June 30, 2023:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 0.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Exercise Price ($)</FONT></TD>
    <TD STYLE="width: 34%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Expiry Date</FONT></TD>
    <TD STYLE="width: 16%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Weighted Average Remaining Life</FONT></TD>
    <TD STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Options Outstanding (#<I>)</I></FONT></TD>
    <TD STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Options Exercisable (#)</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2.65pt; padding-left: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">0.76 - 27.24</FONT></TD>
    <TD STYLE="padding-right: 2.65pt; padding-left: 2.65pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">January 10, 2025 - June 23, 2028</FONT></TD>
    <TD STYLE="padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">4.44</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;11,348,864&#9;</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,669,927&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2.65pt; padding-left: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">38.52 - 99.60</FONT></TD>
    <TD STYLE="padding-right: 9pt; padding-left: 2.65pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">July 17, 2023 - December 9, 2024</FONT></TD>
    <TD STYLE="padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">0.67</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;324,551&#9;</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;324,551&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2.65pt; padding-left: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">100.80 - 133.80</FONT></TD>
    <TD STYLE="padding-right: 9pt; padding-left: 2.65pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">July 12, 2023 - July 12, 2024</FONT></TD>
    <TD STYLE="padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2.26</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;791,179&#9;</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;791,179&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">135.00 - 156.36</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 9pt; padding-left: 2.65pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">September 25, 2023 - May 21, 2024</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">0.65</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;68,165&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;68,165&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">4.14</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,532,759&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,853,822&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, the
Company recorded aggregate share-based compensation expense of $0.5 million (three months ended June 30, 2022 - $1.3 million) for all
stock options granted and vested during the period. This expense is reflected in the share-based compensation line on the condensed consolidated
statements of comprehensive loss.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">Stock options granted during the respective
periods highlighted below were fair valued based on the following weighted average assumptions:</P>


<!-- Field: Page; Sequence: 19; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 68%; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 16%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Three months ended June 30, 2023</FONT></TD>
    <TD STYLE="width: 16%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Three months ended June 30, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Risk-free annual interest rate <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;4.34%&#9;</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2.65%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Expected annual dividend yield</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- %&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- %&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Expected stock price volatility <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;85.06%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;87.49%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Expected life of options (years) <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2.67</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2.50</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Forfeiture rate</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;19.63%&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;19.82%&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">The risk-free rate is based on Canada government bonds with a remaining term equal to the expected life
of the options.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(2)</SUP></TD><TD STYLE="text-align: justify">Volatility was estimated by using the average historical volatilities of the Company and certain competitors.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(3)</SUP></TD><TD STYLE="text-align: justify">The expected life in years represents the period of time that options granted are expected to be outstanding.</TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The weighted average fair value of stock options
granted during the three months ended June 30, 2023 was $0.41 per option (three months ended June 30, 2022 - $1.25 per option).</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B3E3"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>(b)</B></TD><TD><B>Restricted Share Units (&ldquo;RSU&rdquo;) and Deferred Share Units (&ldquo;DSU&rdquo;)</B></TD></TR></TABLE>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">A summary of the RSUs and DSUs outstanding
are as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 62%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 4.5pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">RSUs and DSUs</FONT></TD>
    <TD STYLE="width: 20%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Weighted Average Issue Price of RSUs and DSUs</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-right: 4.5pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">#</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, March 31, 2023</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,524,940&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2.64&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Issued <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,818,348&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;0.76&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vested, released and issued</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(4,424)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;9.68&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Forfeited</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(724,125)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2.28&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, Jun 30, 2023<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;10,614,739&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1.99</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">Includes DSUs issued under cash settlement plan Note 12(d)</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(2)</SUP></TD><TD STYLE="text-align: justify">As of June 30, 2023, there were 9,309,550 RSUs and 1,305,189 DSUs outstanding (March 31, 2023 - 6,614,487
RSUs and 910,453 DSUs).</TD></TR></TABLE>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 5pt 0 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, the
Company recorded share-based compensation of $1.6 million (three months ended June 30, 2022 - $1.8 million) for RSUs and DSUs granted
and vested during the period. This expense is included in the share-based compensation line on the condensed consolidated statements of
comprehensive loss.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The weighted average fair value of RSUs and DSUs
granted in the three months ended June 30, 2023 was $0.76 per unit (three months ended June 30, 2022 - $2.53 per unit).</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The following table summarizes the RSUs and
DSUs that are outstanding as at June 30, 2023:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 29%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Weighted Average Issue Price ($)</FONT></TD>
    <TD STYLE="width: 33%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Expiry Date</FONT></TD>
    <TD STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Outstanding (#)</FONT></TD>
    <TD STYLE="width: 20%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vested (#)</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2.65pt; padding-left: 9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;$0.76 - $8.50 </FONT></TD>
    <TD STYLE="padding-right: 9pt; padding-left: 2.65pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Nov 3, 2023 - June 23, 2026</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;10,371,097&#9;</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,406,470&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2.65pt; padding-left: 9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;$10.09 - $21.72 </FONT></TD>
    <TD STYLE="padding-right: 9pt; padding-left: 2.65pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Sept. 10, 2023 - Feb 16, 2024</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;239,513&#9;</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;121,118&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;$90.12 - $113.16 </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 9pt; padding-left: 2.65pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;4,129&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;4,129&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;10,614,739&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,531,717&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B3E3"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B3E3"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>(c)</B></TD><TD><B>Performance Share Units (&ldquo;PSUs&rdquo;)</B></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B3E3">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">A summary of the PSUs outstanding is as follows:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 62%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 4.5pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">PSUs</FONT></TD>
    <TD STYLE="width: 20%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Weighted Average Issue Price of PSUs</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-right: 4.5pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">#</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, March 31, 2023</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,308,221&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3.77&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Issued <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,229,068&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;0.76&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vested, released and issued</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(258)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1.87&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Forfeited</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(214,002)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3.93&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Balance, June 30, 2023</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,323,029&#9;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1.62</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">Includes PSUs issued under cash settlement plan Note 12(d)</TD></TR></TABLE>


<!-- Field: Page; Sequence: 20; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The following table summarizes the PSUs that
are outstanding as at June 30, 2023:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 26%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Weighted Average Issue Price ($)</FONT></TD>
    <TD STYLE="width: 36%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Expiry Date</FONT></TD>
    <TD STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Outstanding (#)</FONT></TD>
    <TD STYLE="width: 20%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vested (#)</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2.65pt; padding-left: 9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;$0.76 - $8.50 </FONT></TD>
    <TD STYLE="padding-right: 9pt; padding-left: 2.65pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Sept 10, 2023 - June 23, 2026</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,081,159&#9;</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;302&#9;</FONT></TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;$10.09 - $13.59 </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 9pt; padding-left: 2.65pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Sept 10, 2023 - Dec. 09, 2023</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;241,870&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.75pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,323,029&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;302&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, the
Company recorded share-based compensation of $0.2 million (three months ended June 30, 2022 - $1.4 million), for PSUs granted during the
period. This expense is included in the share-based compensation line on the condensed consolidated statements of comprehensive loss.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">PSUs granted during the respective periods
highlighted below were fair valued based on the following weighted average assumptions:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 66%; border-top: black 1pt solid">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Three months ended June 30, 2023</FONT></TD>
    <TD ROWSPAN="2" STYLE="width: 16%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Three months ended June 30, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Risk-free annual interest rate <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;4.76%&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1.23%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Dividend yield</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- %&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- %&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Expected stock price volatility <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;90.65%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;38.23%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Expected stock price volatility of peer group <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;91.51%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;28.74%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Expected life of options (years) <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">3</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">3.00</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Forfeiture rate</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;9.27%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;10.30%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Equity correlation against peer group <SUP>(4)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;39.14&#9;%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;47.51&#9;%</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">The risk-free rate is based on Canada government bonds with a remaining term equal to the expected life
of the PSUs.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(2)</SUP></TD><TD STYLE="text-align: justify">Volatility was estimated by using the 20-day VWAP historical volatility of Aurora and the peer group of
companies.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(3)</SUP></TD><TD STYLE="text-align: justify">The expected life in years represents the period of time that the PSUs granted are expected to be outstanding.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(4)</SUP></TD><TD STYLE="text-align: justify">The equity correlation is estimated by using 1-year historical equity correlations for the Company and
the peer group of companies.</TD></TR></TABLE>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The weighted average fair value of PSUs granted
during the three months ended June 30, 2023 was $0.76 per unit (three months ended June 30, 2022 - $4.53 per unit).</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 18pt; text-indent: -18pt; color: #00B3E3"><B>(d) Cash Settled DSUs
and PSUs</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 18pt; text-indent: -18pt; color: #00B3E3"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On June 23, 2023, the Company issued 296,052 DSUs
and 3,957,593 PSUs that will be settled in cash, pursuant to the Performance Share Unit and Restricted Share Unit Long-Term Cash Settled
Plan and Non-Employee Directors Deferred Share Unit Cash Plan, respectively. The DSUs and RSUs issued under these plans are included in
the continuities above.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The DSUs subject to cash settlement are classified
as a derivative liability. They are initially measured at fair value and recorded as a derivative liability in the consolidated statements
of financial position. DSUs are issued in recognition of past service for Directors and are therefore recorded at the full amount to share-based
compensation expense in the consolidated statements of loss and comprehensive loss. The DSUs are remeasured each reporting period with
the difference going through share-based compensation expense. Upon settlement, the DSU&rsquo;s are remeasured and the derivative liability
is extinguished at the remeasured amount. During the three months ended June 30, 2023, the Company recognized $0.2 million as both the
derivative liability and share-based compensation expense in respect of the cash settled DSUs.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The PSUs subject to cash settlement are classified
as a derivative liability. They are initially measured at fair value using a Monte Carlo simulation model and recorded as a derivative
liability in the consolidated statements of financial position. The PSUs have a service requirement of three years and are amortized ratably
over that period. The PSUs are remeasured each reporting period with the change in value reflected in the share-based compensation expense.
As at June 30, 2023, the Company recognized a derivative liability for a nominal amount with an equal amount recognized as share based
compensation expense in the condensed consolidated statements of loss and comprehensive loss.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP>&nbsp;</P>


<!-- Field: Page; Sequence: 21; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B3E3"><B>Note 13&#9;Loss Per Share </B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B3E3"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">The following is a reconciliation of basic and diluted loss per share:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B><I>Basic and diluted loss per share</I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 64%; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 19%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Three months ended June 30, 2023</FONT></TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Three months ended June 30, 2022</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 4.5pt; text-indent: -4.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net loss from continuing operations attributable to Aurora shareholders</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;($20,771)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;($617,032)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 4.5pt; text-indent: -4.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net loss from discontinued operations attributable to Aurora shareholders</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;($6,127)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;($1,755)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net loss attributable to Aurora shareholders</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;($26,898)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;($618,787)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Weighted average number of Common Shares outstanding</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;353,558,623&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;249,046,668&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Basic loss per share, continuing operations</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;($0.06)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;($2.48)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Basic loss per share, discontinued operations</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;($0.02)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;($0.01)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Basic loss per share</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;($0.08)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;($2.49)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Diluted loss per share is the same as basic loss
per share as the issuance of shares on the exercise of convertible debentures, RSU, DSU, PSU, warrants and share options are anti-dilutive.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 14&#9;Other (Losses)
Gains</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 64%; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 8%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Note</FONT></TD>
    <TD STYLE="width: 13%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Three months ended June 30, 2023</FONT></TD>
    <TD STYLE="width: 15%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Three months ended June 30, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">$</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Share of net income from investment in associates</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;51&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Unrealized gain (loss) on derivative investments</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;388&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(3,349)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Unrealized gain on derivative liability</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">11(c)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;3,920&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;15,748&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Unrealized loss on changes in contingent consideration fair value</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(414)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(2)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Gain on disposal of assets held for sale and property, plant and equipment</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">5</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">, <FONT STYLE="color: black">6</FONT></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;1,631&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;4,029&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Government grant income (expense)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(867)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Provisions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;200&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(3,372)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Realized loss on repurchase of convertible debt</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">8</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(5,941)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(18,348)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Other gain (losses)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;369&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(933)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Total other gains (losses)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;153&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(7,043)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>


<!-- Field: Page; Sequence: 22; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 15&#9;Supplemental
Cash Flow Information</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt">The changes in non-cash working capital are as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 68%; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 16%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Three months ended June 30, 2023</FONT></TD>
    <TD STYLE="width: 16%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Three months ended June 30, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Accounts receivable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;8,242&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,801&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Biological assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(4,337)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(17,792)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Inventory</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;15,844&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;19,793&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Prepaid and other current assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,653)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(277)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Accounts payable and accrued liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(14,825)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;8,867&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Income taxes payable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;285&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(511)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Deferred revenue</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;195&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(471)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Provisions</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,213&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Other current liabilities</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;63&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(442)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Changes in operating assets and liabilities</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,814&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;15,181&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt">Additional supplementary cash flow information is as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 68%; border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 16%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Three months ended June 30, 2023</FONT></TD>
    <TD STYLE="width: 16%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Three months ended June 30, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Property, plant and equipment in accounts payable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(2,060)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(2,087)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Right-of-use asset additions</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(359)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Amortization of prepaids</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;4,984&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;6,934&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Interest paid (received)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,416&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(275)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Interest received</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(863)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(199)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 5pt 0 0; text-align: justify">Included in restricted cash as of June 30,
2023 is $3.4 million (June 30, 2022 - $3.4 million) attributed to collateral held for letters of credit and</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">corporate credit cards, $6.0 million (June 30,
2022 - nil) related to the Bevo acquisition, $20.5 million (June 30, 2022 - $15.0 million) for self- insurance, $0.1 million (June 30,
2022 - $0.2 million) attributed to international subsidiaries, and $35.6 million (June 30, 2022 - $32.4 million) of funds reserved for
the segregated cell program for insurance coverage.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>


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    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 16&#9;Commitments
and Contingencies</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B3E3"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>(a)</B></TD><TD STYLE="text-align: justify"><B>Claims and Litigation </B></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">From time to time, the Company and/or its subsidiaries
may become defendants in legal actions and the Company intends to take appropriate action with respect to any such legal actions, including
by defending itself against such legal claims as necessary. Other than the claims described below, as of the date of this report, Aurora
is not aware of any other material or significant claims against the Company.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On November 21, 2019, a purported class action
proceeding was commenced in the United States District Court for the District of New Jersey against the Company and certain of its current
and former directors and officers on behalf of persons or entities who purchased, or otherwise acquired, publicly traded Aurora securities
between October 23, 2018 and February 6, 2020. An amended complaint was filed on September 21, 2020 which alleges, inter alia, that the
Company and certain of its current and former officers and directors violated the federal securities laws by making false or misleading
statements, materially overstated the demand and potential market for the Company&rsquo;s consumer cannabis products; that the Company&rsquo;s
ability to sell products had been materially impaired by extraordinary market oversupply, that the Company&rsquo;s spending growth and
capital commitments were slated to exceed our revenue growth; that the Company had violated German law mandating that companies receive
special permission to distribute medical products exposed to regulated irradiation techniques, and that the foregoing, among others, had
negatively impacted the Company&rsquo;s business, operations, and prospects and impaired the Company&rsquo;s ability to achieve profitability.
A motion to dismiss was filed on November 20, 2020 and granted by the court on July 7, 2021, however, the plaintiffs were given an opportunity
to file a second amended complaint no later than September 7, 2021. Pursuant to the July 7, 2021 order, the plaintiffs filed a second
amended complaint on September 7, 2021 which included new allegations pertaining to certain alleged financial misrepresentation and improper
revenue recognition by the Company. The Company subsequently filed a motion to dismiss on December 6, 2021 and a reply to plaintiffs&rsquo;
opposition on March 25, 2022. Again, on a judgement dated September 23, 2022 the Court granted the second motion to dismiss the case in
favour the Company. The motion was granted without prejudice. The plaintiff&rsquo;s counsels re-filed a third statement of claim on November
7, 2022 and the re-stated claim was received by Aurora formally on November 8, 2022. The Company filed a third further motion to dismiss
on January 6, 2023, to which the plaintiffs have filed an opposition brief and the Company subsequently filed a reply. While this matter
is ongoing, the Company disputes the allegations and intends to continue to vigorously defend against the claims. Estimating an amount
or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate
claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these
reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a
range of possible losses resulting from the matters described above.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company and its subsidiary, ACE, have been
named in a purported class action proceeding which commenced on June 16, 2020 in the Province of Alberta in relation to the alleged mislabeling
of cannabis products with inaccurate THC/CBD content. The class action involves a number of other parties including Aleafia Health Inc.,
Hexo Corp, Tilray Canada Ltd., among others, and alleges that upon laboratory testing, certain cannabis products were found to have lower
THC potency than the labeled amount, suggesting, among other things, that plastic containers may be leeching cannabinoids. While this
matter is ongoing, the Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount or range
of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate
claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these
reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a
range of possible losses resulting from the matter described above.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">A claim was commenced by a party to a former term
sheet on June 15, 2020 with the King's Bench of Alberta against Aurora and a former officer alleging a claim of breach of obligations
under said term sheet, with the plaintiff seeking $18.0&nbsp;million in damages. While this matter is ongoing, the Company believes the
action to be without merit and intends to defend the claim.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On August 10, 2020, a purported class action lawsuit
was filed with the King's Bench of Alberta against Aurora and certain executive officers in the Province of Alberta on behalf of persons
or entities who purchased, or otherwise acquired, publicly traded Aurora securities and suffered losses as a result of Aurora releasing
statements containing misrepresentations during the period of September 11, 2019 and December 21, 2019. Chambers appointment has been
scheduled for January 2024. The Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount
or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate
claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these
reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a
range of possible losses resulting from the matter described above.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On January 4, 2021, a civil claim was filed with
the King&rsquo;s Bench of Alberta against Aurora and Hempco by a former landlord regarding unpaid rent in the amount of $8.9 million,
representing approximately $0.4 million for rent in arrears and costs, plus $8.5 million for loss of rent and remainder of the term. The
Company filed a statement of defense on March 24, 2021. Plaintiffs were to bring a summary judgement application which is being opposed
by Aurora and which application will likely not be heard until 2024. Questioning on Affidavits is scheduled to begin in the Fall of 2023.
While this matter is ongoing, the Company intends to continue to defend against the claims.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/107% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company, its subsidiary ACE, and MedReleaf
Corp. (which amalgamated with ACE in July 2020) have been named in a purported class action proceeding commenced on November 15, 2022
in the Ontario Superior Court of Justice. The purported class action claims that the Company failed to warn of certain risks purported
to be associated with the consumption of cannabis. The Statement of Claim was served upon the Company on November 22, 2022 and a Statement
of Defence was filed and served. The next major step in the process is scheduling a timetable for the remaining deliverables of the process,
including delivery of the plaintiff&rsquo;s certification motion record. The plaintiff must either deliver their certification materials
or come to an agreement with the Aurora Defendants on a timetable for doing so within one year of commencing the proposed class action.
The Court has issued an order allowing the representative plaintiff to remain anonymized in all court documents, including identifying
her by &ldquo;V.T&rdquo;. The Company disputes the allegations and intends to defend against the claims.</P>


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    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/107% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On May 5, 2022, Aurora Cannabis Inc. acquired all
issued and outstanding shares of Terrafarma Inc. Terrafarma Inc. is now a wholly owned subsidiary of Aurora Cannabis Inc. Prior to Aurora&rsquo;s
acquisition of Terrafarma, a former employee of Terrafarma commenced a claim for wrongful dismissal seeking damages in the amount $1,046,400
plus additional damages relating to certain options and unpaid bonus. The Company disputes the allegations and intends to defend against
the claims.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/107% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">A claim was commenced by a former employee of Aurora
against Aurora Cannabis Enterprises Inc. and another former employee of Aurora (the &ldquo;Defendant Employee&rdquo;). The plaintiffs
claim that the Defendant Employee entered a lease for a property owned by the plaintiffs in January 2017 and states that Aurora was a
guarantor for the Defendant Employee. The claim states that the Defendant Employee left the property and caused damage. The plaintiffs
further claim outstanding rent and legal fees. There is no record of any documentation of Aurora being a party to any such relationship.
The Defendant Employee has been noted in default by the plaintiff and Aurora has filed and served a Third-Party Notice against the Defendant
Employee. The Company disputes the allegations and intends to defend against the claims.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company is subject to litigation and similar
claims in the ordinary course of our business, including claims related to employment, human resources, product liability and commercial
disputes. The Company has received notice of, or are aware of, certain possible claims against us where the magnitude of such claims is
negligible, or it is not currently possible for us to predict the outcome of such claims, possible claims or lawsuits due to various factors
including: the preliminary nature of some claims; an incomplete factual record; and the unpredictable nature of opposing parties and their
demands. Management is of the opinion, based upon legal assessments and information presently available, that it is unlikely that any
of these claims would result in liability to the Company, to the extent not provided for through insurance or otherwise, would have a
material effect on the consolidated financial statements, other than the claims described above.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In respect of the aforementioned claims, as at
June 30, 2023 the Company has recognized total provisions of $1.0&nbsp;million (March&nbsp;31, 2023 - $1.0 million) in provisions on the
condensed consolidated statements of financial position and a settlement accrual for nil (March&nbsp;31, 2023 - $1.0 million) in accounts
payable and accrued liabilities on the consolidated statements of financial position.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B3E3"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>(b)</B></TD><TD STYLE="text-align: justify"><B>Commitments</B></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company has various lease commitments related
to various office space, production equipment, vehicles, facilities and warehouses expiring up to June&nbsp;2033. The Company has certain
leases with optional renewal terms that the Company may exercise at its option.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In addition to lease liability commitments disclosed
in Note 20(b) and loans and borrowing repayments in Note 9, the Company has $1.5 million in future capital commitments and purchase commitments
payments, which are due over the next 12 months.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B3E3"><B>Note 17&#9;Revenue</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B3E3"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The Company generates revenue from the transfer
of goods and services over time and at a point-in-time from the revenue streams below. Net revenue from sale of goods is reflected net
of actual returns and estimated variable consideration for future returns and price adjustments of $0.6 million for the three months ended
June 30, 2023 (three months ended June 30, 2022 - $(0.5) million). The estimated variable consideration is based on historical experience
and management&rsquo;s expectation of future returns and price adjustments. As of June 30, 2023, the net return liability for the estimated
variable revenue consideration was $1.3 million (March 31, 2023 - $1.6 million) and is included in deferred revenue on the condensed consolidated
interim statements of financial position.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 45%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Three Months Ended June 30, 2023</B></FONT></TD>
    <TD STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Point-in-time</FONT></TD>
    <TD STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over-time</FONT></TD>
    <TD STYLE="width: 19%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>Cannabis</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Revenue from sale of goods</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;61,529&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;61,529&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Revenue from provision of services</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;143&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;143&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Excise taxes</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(6,466)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(6,466)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Cannabis Net Revenue</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;55,063&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;143&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;55,206&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>Plant Propagation</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Revenue from sale of goods</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;19,904&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;19,904&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net revenue</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;74,967&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;143&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;75,110&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 6pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 45%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Three Months Ended June 30, 2022</B></FONT></TD>
    <TD STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Point-in-time</FONT></TD>
    <TD STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over-time</FONT></TD>
    <TD STYLE="width: 19%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>Cannabis</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Revenue from sale of goods</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;57,128&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;57,128&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Revenue from provision of services</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;327&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;327&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>Excise taxes</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(7,339)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(7,339)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net revenue</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;49,789&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;327&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;50,116&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 6pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>


<!-- Field: Page; Sequence: 25; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 18&#9;Segmented
Information</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 2pt 36pt; text-indent: -36pt; color: #00B3E3"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 40%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black"><B>Operating Segments</B></FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Canadian Cannabis</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">EU Cannabis</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Plant Propagation</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Corporate <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 2.75pt 0 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">Total</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>Three months ended June 30, 2023</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net revenue</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;44,819&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;10,387&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;19,904&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;75,110&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Gross profit before fair value adjustments</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;6,990&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,760&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;953&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;13,703&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Selling, general, and administrative expense</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;27,266&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,789&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;438&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,187&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;34,680&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net (loss) income before taxes and discontinued operations</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(6,996)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,506&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(383)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(16,235)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(22,108)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>Three months ended June 30, 2022</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net revenue</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;38,499&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;11,573&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;44&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;50,116&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Gross profit (loss) before fair value adjustments</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(2,161)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;6,961&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;22&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;4,822&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Selling, general, and administrative expense</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;36,952&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;3,841&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,622&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;46,415&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Net (loss) income before taxes and discontinued operations</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(521,168)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(21,704)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(75,512)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(618,384)</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 2pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">Net (loss) income under the Corporate allocation includes fair value gains and losses from investments
in marketable securities, derivatives and investment in associates. Corporate and administrative expenditures such as regulatory fees,
share based compensation and financing expenditures relating to debt issuances are also included under Corporate.</TD></TR></TABLE>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 5pt 0 2pt; color: #00B3E3"><B><SUP>&nbsp;</SUP></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 52%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black"><B>Geographical Segments</B></FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Canada</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">EU</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Other</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Total</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>Non-current assets other than financial instruments</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">June 30, 2023</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;364,084&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;37,937&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;402,021&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">March 31, 2023</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;375,179&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;41,866&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;105&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;417,150&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black"><B><I>Three months ended June 30, 2023</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Net revenue</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;64,346&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;10,387&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;377&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;75,110&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Gross profit (loss) before fair value adjustments</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;8,928&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;5,760&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(985)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;13,703&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black"><B><I>Three months ended June 30, 2022</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Net revenue</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;38,965&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;11,723&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(572)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;50,116&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Gross profit (loss) before fair value adjustments</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(1,385)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;7,087&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;(880)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;4,822&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">Included
in net revenue for the three months ended June 30, 2023 are net revenues of approximately $14 million from Customer G (three months ended
</FONT>June 30, 2022 <FONT STYLE="background-color: white">- Customer A - $5 million), each contributing 10% or more to the Company&rsquo;s
net revenue. </FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>


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    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 19&#9;Fair Value
of Financial Instruments </B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-align: justify; text-indent: -36pt"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 5pt 0; text-align: justify">The carrying values of the financial instruments
at June 30, 2023 are summarized in the following table:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 44%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Amortized cost</FONT></TD>
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">FVTPL</FONT></TD>
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right">Designated</P>
    <P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right">FVTOCI</P></TD>
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Financial Assets</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Cash and cash equivalents</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;157,855&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;157,855&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Restricted cash</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;65,655&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;65,655&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Accounts receivable, excluding sales taxes and lease receivable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;30,095&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;30,095&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Derivative assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,422&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,422&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Lease receivable</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;10,481&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;10,481&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Financial Liabilities</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Accounts payable and accrued liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;62,482&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;62,482&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Convertible debentures</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;65,107&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;65,107&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Contingent consideration payable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,964&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,964&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;Other current liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,635&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,635&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;Lease liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;46,727&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;46,727&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;Derivative liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,945&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,945&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;Loans and borrowings</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;44,550&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;44,550&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;Other long-term liabilities</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;50,230&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;50,230&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The following is a summary of financial instruments
measured at fair value segregated based on the various levels of inputs:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 40%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Notes</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Level 1</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Level 2</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Level 3</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>As at June 30, 2023</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Derivative assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,422&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,422&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Contingent consideration payable</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,964&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,964&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Derivative liabilities</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">8, 11(c), 12(d)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,945&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;5,945&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>As at March 31, 2023</I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Derivative assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,114&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;135&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;7,249&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Contingent consideration payable</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,487&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,487&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Derivative liabilities</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">8, 11(c), 12(d)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;9,634&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;9,634&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 6pt">There have been no transfers between fair value categories during
the period.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 20&#9;Financial
Instruments Risk </B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company is exposed to a variety of financial
instrument related risks. The Board mitigates these risks by assessing, monitoring and approving the Company&rsquo;s risk management processes.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B3E3"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>(a)</B></TD><TD STYLE="text-align: justify"><B>Credit risk</B></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Credit risk is the risk of a potential loss to
the Company if a customer or third party to a financial instrument fails to meet its contractual obligations. The Company is moderately
exposed to credit risk from its cash and cash equivalents, accounts receivable and loans receivable. The risk exposure is limited to their
carrying amounts reflected on the consolidated statements of financial position. The risk for cash and cash equivalents is mitigated by
holding these instruments with highly rated Canadian financial institutions. Certain restricted funds in the amount of are retained by
an insurer under the Segregated Accounts Companies Act governed by the Bermuda Monetary Authority. As the Company does not invest in asset-backed
deposits or investments, it does not expect any credit losses. The Company periodically assesses the quality of its investments and is
satisfied with the credit rating of the financial institutions and the investment grade of its Guaranteed Investment Certificates (&ldquo;GICs&rdquo;).
The Company mitigates the credit risk associated with the loans receivable by managing and monitoring the underlying business relationship.</P>


<!-- Field: Page; Sequence: 27; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company provides credit to certain customers
in the normal course of business and has established credit evaluation and monitoring processes to mitigate credit risk. Credit risk is
generally limited for receivables from government bodies, which generally have low default risk. Credit risk for non-government wholesale
customers is assessed on a case-by-case basis and a provision is recorded where required. As of June 30, 2023, $20.4 million of accounts
receivable, net of allowances, are from non-government wholesale customers (March 31, 2023 - $20.9 million). As of June 30, 2023, the
Company recognized a $1.6 million provision for expected credit losses (March 31, 2023 - $3.4 million).</P>

<P STYLE="font: 11pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The Company&rsquo;s aging of trade receivables,
net was as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 66%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">June 30, 2023</FONT></TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 2.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">0 - 60 days</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;23,571</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;28,355</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 2.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">61+ days</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;6,265</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: white; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;6,661</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;29,836</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;35,016</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 18pt; text-indent: -18pt">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 18pt; text-indent: -18pt">The Company&rsquo;s contractual cash flows
from lease receivables is as follows:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 18pt; text-indent: -18pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 73%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">June 30, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Next 12 months</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,861&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over 1 year to 2 years</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,666&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over 2 years to 3 years</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,984&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over 3 years to 4 years</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,919&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over 4 years to 5 years</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,409&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Thereafter</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;1,256&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total undiscounted lease payments receivable</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,095&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Unearned finance income</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(1,614)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total lease receivable</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;10,481&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Current</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;(2,341)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Long-term</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;8,140&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 18pt; text-indent: -18pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B3E3"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>(b)</B></TD><TD><B>Liquidity risk </B></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 18pt; text-indent: -18pt">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt">The composition of the Company&rsquo;s accounts payable and accrued
liabilities was as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 66%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">June 30, 2023</FONT></TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Trade payables</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;13,776</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;21,942</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Accrued liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;28,414</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;38,176</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Payroll liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;17,766</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,610</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Excise tax payable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,131</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,611</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Other payables</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;395</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: white; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;486</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;62,482&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;75,825&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 18pt; text-indent: -18pt">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">In addition to the commitments outlined in
Note 16, the Company has the following undiscounted contractual obligations as at June 30, 2023, which are expected to be payable in the
following respective periods:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 40%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&le;1 year</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over 1 year - 3 years</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over 3 years - 5 years</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&gt; 5 years</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Accounts payable and accrued liabilities</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;62,482&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;62,482&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Convertible notes and interest <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;70,006&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;70,006&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Lease liabilities <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;97,034&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;8,244&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;21,223&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;14,350&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;53,217&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Loans and borrowings</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;44,550&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;9,439&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,639&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;6,766&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;25,706&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Contingent consideration payable <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;12,964&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,610&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;10,354&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;287,036&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;152,781&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;34,216&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;21,116&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;78,923&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">Assumes the principal balance of the debentures outstanding at June 30, 2023 remains unconverted and includes
the estimated interest payable until the maturity date.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(2)</SUP></TD><TD STYLE="text-align: justify">Includes interest payable until maturity date.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(3)</SUP></TD><TD STYLE="text-align: justify">Relates to acquired businesses. Payable in cash, shares, or a combination of both at Aurora&rsquo;s sole
discretion.</TD></TR></TABLE>


<!-- Field: Page; Sequence: 28; Value: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); width: 100%; font: bold 12pt Arial, Helvetica, Sans-Serif">AURORA CANNABIS INC.</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="color: rgb(0,204,255); font: bold 8pt Arial, Helvetica, Sans-Serif">Notes to the Condensed Consolidated Interim Financial Statements</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Three months ended June 30, 2023 and 2022</P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="font: 7pt Arial, Helvetica, Sans-Serif"><P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0">(Amounts reflected in thousands of Canadian dollars, except share and per share amounts)</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Liquidity risk is the risk that the Company will
not be able to meet its financial obligations associated with its financial liabilities when they are due. The Company manages liquidity
risk through the management of its capital structure and resources to ensure that it has sufficient liquidity to settle obligations and
liabilities when they are due. Our ability to fund our operating requirements depends on future operating performance and cash flows,
which are subject to economic, financial, competitive, business and regulatory conditions, and other factors, some of which are beyond
our control. Our primary short-term liquidity needs are to fund our net operating losses, capital expenditures to maintain existing facilities,
convertible debenture repayment and lease payments. Our medium-term liquidity needs primarily relate lease payments and our long-term
liquidity needs primarily relate to potential strategic plans.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As of June 30, 2023, the Company has access to
the following capital resources available to fund operations and obligations:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$157.9&nbsp;million cash and cash equivalents;
and </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">access to the 2023 Shelf Prospectus (as defined
below). The Company currently has access to securities registered for sale under the 2023 Shelf Prospectus currently covering US$650.0&nbsp;million
of issuable securities. Of the U.S.$650&nbsp;million of securities registered under the 2023 Shelf Prospectus and corresponding registration
statement on form F-10 filed with the U.S. Securities and Exchange Commission in the U.S., approximately U.S.$409 million is allocated
to the potential exercise of currently outstanding warrants issued in financing transactions from 2020 to 2022. As a result, approximately
U.S.$241 million is available for potential new issuances of Common Shares, warrants, options, subscription receipts, debt securities
or any combination thereof during the 25-month period that the 2023 Shelf Prospectus remains effective. Volatility in the cannabis industry,
stock market and the Company&rsquo;s share price may impact the amount and our ability to raise financing under the 2023 Shelf Prospectus.
</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Based on all of the aforementioned factors, the
Company believes that its reduction of operating costs, current liquidity position, and access to the 2023 Shelf Prospectus are adequate
to fund operating activities and cash commitments for investing, financing and strategic activities for the foreseeable future. In addition,
the Company could access restricted cash of $20.5 million relating to its self insurance policy, if necessary.</P>

<P STYLE="font: 10pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B3E3"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 36pt; text-indent: -36pt; color: #00B3E3"><B>Note 21&#9;Subsequent
Events </B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Subsequent to June 30, 2023, the Company repurchased
approximately $6.6 million (U.S$5.0 million) aggregate principal amount of convertible senior notes at a 1.5% average discount to par
value, with the issuance of 10,274,950 Common Shares.</P>

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<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>ex992.htm
<DESCRIPTION>Q1 MANAGEMENT'S DISCCUSION AND ANALYSIS
<TEXT>
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<P STYLE="text-align: right; margin: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Exhibit 99.2</B></FONT></P>

<P STYLE="margin: 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></P>

<P STYLE="margin: 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></P>

<P STYLE="margin: 0; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B></B></FONT></P>

<P STYLE="font: 12pt/130% Times New Roman, Times, Serif; margin: 0 0 8pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 8pt/130% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt 0.5in; text-align: justify; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/130% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt 0.5in; text-align: justify; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/130% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 8pt; text-align: center"><IMG SRC="logo.jpg" ALT=""><B>&nbsp;</B></P>

<P STYLE="font: 8pt/130% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt 0.5in; text-align: justify; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/130% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt; text-align: center">&nbsp;</P>

<P STYLE="font: bold 18pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">AURORA CANNABIS INC.</P>

<P STYLE="font: 11pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Management&rsquo;s Discussion &amp; Analysis</B></P>

<P STYLE="font: 11pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/130% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>For the three months ended June 30, 2023 and
2022</B></P>

<P STYLE="font: 11pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>(in Canadian Dollars)</B></P>


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<P STYLE="font: 11pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt; color: #00B0F0"><B>Management&rsquo;s Discussion &amp; Analysis</B></P>

<P STYLE="font: 8pt/130% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt; color: #00B0F0"><B>Table of Contents</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 96%; padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Business Overview</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="width: 4%; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">3</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Condensed Statement of Comprehensive Loss</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">5</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Key Quarterly Financial and Operating Results</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">6</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Key Developments During and Subsequent to Three Months Ended June 30, 2023</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">6</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Financial Review</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">7</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Liquidity and Capital Resources</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">14</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Related Party Transactions</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">17</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Critical Accounting Estimates</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">18</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Change in Accounting Policies</FONT><FONT STYLE="font-size: 8pt">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">18</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Recent Accounting Pronouncements</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">19</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Financial Instruments</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">19</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Financial Instruments Risk</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">20</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Summary of Outstanding Share Data</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">21</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Historical Quarterly Results</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">22</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Risk Factors</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">22</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Internal Controls Over Financial Reporting</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">24</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Cautionary Statement Regarding Forward-Looking Statements</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">25</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; line-height: 130%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black; line-height: 130%">Cautionary Statement Regarding Certain Non-GAAP Performance Measures</FONT><FONT STYLE="font-size: 8pt; line-height: 130%">&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">26</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 1pt/130% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Interim Management&rsquo;s Discussion and Analysis
of Financial Condition and Results of Operations for the Three Months Ended June 30, 2023</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following Interim Management&rsquo;s Discussion
and Analysis of Financial Condition and Results of Operations (&ldquo;MD&amp;A&rdquo;) of Aurora Cannabis Inc. (&ldquo;Aurora&rdquo; or
the &ldquo;Company&rdquo;) should be read in conjunction with both the Company&rsquo;s annual audited consolidated financial statements
as at and for the year ended March 31, 2023 (the &ldquo;Annual Financial Statements&rdquo;), and the condensed consolidated interim financial
statements as at and for the three months ended June 30, 2023 and the accompanying notes thereto (the &ldquo;Financial Statements&rdquo;),
which have been prepared in accordance with International Accounting Standards 34 - <I>Interim Financial Reporting</I> (&ldquo;IAS 34&rdquo;)
of International Financial Reporting Standards (&ldquo;IFRS&rdquo;) as issued by the International Accounting Standards Board. The MD&amp;A
has been prepared as of August&nbsp;9, 2023 pursuant to the disclosure requirements under National Instrument 51-102 - Continuous Disclosure
Obligations (&ldquo;NI 51-102&rdquo;) of the Canadian Securities Administrators (&ldquo;CSA&rdquo;). Under the United States (&ldquo;U.S.&rdquo;)
/ Canada Multijurisdictional Disclosure System, we are permitted to prepare the MD&amp;A in accordance with Canadian disclosure requirements
which may differ from U.S. disclosure requirements.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In 2022, the Company announced a change to its
fiscal year end from June 30 to March 31. The Company filed a notice of change of year end</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">on February 24, 2023 pursuant to Part 4 of NI 52-102.
Consequently, the Company reported annual financial results for a nine-month transition period from July 1, 2022 to March 31, 2023. References
to &ldquo;fiscal 2024&rdquo; or &ldquo;FY 2024&rdquo; are in respect of the twelve months ended March 31, 2024 and references to &ldquo;fiscal
2023&rdquo; or &ldquo;FY 2023&rdquo; are in respect of the nine months ended March 31, 2023.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Given the Company&rsquo;s change in year-end and
recent business transformation initiatives to realign its operational footprint and increase financial flexibility, this MD&amp;A provides
comparative disclosures for the first quarter ended June 30, 2023 (&ldquo;Q1 2024&rdquo;) to the fourth quarter of fiscal 2022 ended June
30, 2022 (&ldquo;Q4 2022&rdquo;) and to the third quarter of fiscal 2023 ended March&nbsp;31, 2023 (&ldquo;Q3 2023&rdquo;). Management
believes that these comparatives provide relevant and current information.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">All dollar amounts are expressed in thousands of
Canadian dollars, except for share and per share amounts, and where otherwise indicated.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">This MD&amp;A contains forward-looking information
within the meaning of applicable securities laws, and the use of Non-GAAP Measures (as defined below). Refer to &ldquo;<I>Cautionary Statement
Regarding Forward-Looking Statements</I>&rdquo; and &ldquo;<I>Cautionary Statement Regarding Certain Non-GAAP Performance Measures</I>&rdquo;
included within this MD&amp;A.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">This MD&amp;A, Financial Statements, and Annual
Financial Statements, annual information form (&ldquo;AIF&rdquo;) and press releases have been filed in Canada on SEDAR at <FONT STYLE="color: blue"><U>www.sedar.com</U></FONT>
and in the U.S. on EDGAR at <FONT STYLE="color: blue"><U>www.sec.gov/edgar</U></FONT>. Additional information can also be found on the
Company&rsquo;s website at <FONT STYLE="color: blue"><U>www.auroramj.com</U></FONT>.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B0F0"><B>Business Overview</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Aurora was incorporated under the <I>Business Corporations
Act</I> (British Columbia) on December&nbsp;21, 2006 as &ldquo;Milk Capital Corp.&rdquo; Effective October&nbsp;2, 2014, the Company changed
its name to &ldquo;Aurora Cannabis Inc.&rdquo;. The Company&rsquo;s shares are listed on the Nasdaq Global Select Market (&ldquo;Nasdaq&rdquo;)
and the Toronto Stock Exchange (&ldquo;TSX&rdquo;) under the trading symbol &ldquo;ACB&rdquo;, and on the Frankfurt Stock Exchange (&ldquo;FSE&rdquo;)
under the trading symbol &ldquo;21P&rdquo;.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company&rsquo;s head office and principal address
is 3498 - 63 Avenue, Leduc, Alberta, Canada, T9E 0G8. The Company&rsquo;s registered and records office address is Suite 1700, 666 Burrard
Street, Vancouver, British Columbia Canada, V6C 2X8.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company&rsquo;s principal strategic business
lines are focused on the production, distribution and sale of cannabis and cannabis-derivative products in Canada and internationally,
and the propagation of vegetables and ornamental plants.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company&rsquo;s primary cannabis market opportunities
are:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Global medical cannabis market:</B> Production,
distribution and sale of pharmaceutical-grade cannabis products in countries around the world where permitted by government legislation.
Currently, there are approximately 50 countries that have implemented regimes for some form of access to cannabis for medical purposes.
The Company&rsquo;s current principal medical markets are in Canada, Germany, UK, Poland, and Australia. Aurora has established a leading
market position in most of these countries; and</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Global consumer use cannabis market:</B> Currently,
only Canada and Uruguay have implemented federally-regulated consumer use of cannabis regimes and the Company has primarily focused on
the opportunities in Canada. Longer-term, the Company believes that the increasing success of medical cannabis regimes globally may lead
to increased legalization of consumer markets.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On August 25, 2022, a wholly-owned subsidiary of
the Company acquired a 50.1% controlling interest in Bevo Agtech Inc. (&ldquo;Bevo&rdquo;), the sole parent of Bevo Farms Ltd., one of
the largest suppliers of propagated vegetables and ornamental plants in North America. The acquisition of a controlling interest in Bevo
allows the Company to immediately benefit from a profitable, cash flow positive and growing business, and may have the potential to add
long term value to Aurora's existing cannabis business via the application of Bevo's industry extensive propagation expertise.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Our Strategy</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Aurora&rsquo;s strategy is to leverage our diversified
and scaled platform, our leadership in global medical markets, and our cultivation, science and genetics expertise and capabilities to
drive profitability and cash flow in our core Canadian and international operations in order to build sustainable, long-term shareholder
value.</P>


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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Medical leadership</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our established leadership in the Canadian and
International medical markets positions us well for new regulated medical market openings, as well as potential U.S. federal legalization
of medical cannabis. At the core of Aurora&rsquo;s mid-term objective to deliver sustainable profitability and positive operating cash
flow is our focus on maintaining and growing our industry leading Canadian and international medical cannabis operations.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our Canadian medical platform is characterized
by leading market share, high barriers to entry through regulatory expertise, investment in technology and distribution, and unwavering
commitment to science, testing and compliance. Our Canadian medical operations allow for a direct-to-patient sales channel that does not
rely on provincial wholesalers or private retailers to get product to patients. This direct-to-patient model allows Aurora to achieve
sustainable gross profit margins of better than 60% with substantially better pricing power relative to the Canadian adult-use segment.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our leadership in the International medical cannabis
segment provides us with what we expect to be a high growth, profitable business segment that consistently delivers strong adjusted gross
profit before fair value adjustments<SUP>1</SUP>. Our expertise in managing the complexity of multiple jurisdictions&rsquo; regulatory
frameworks and relationships, as well as providing export and in-country EU GMP (European Union Good Manufacturing Practices) and other
key certificated cannabis production, are capabilities that we believe will us to succeed as new medical and recreational markets open.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Consumer</U></I></P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Leveraging our leading strength in science, cultivation
and post-harvest processing, Aurora is building a profitable and growing Canadian consumer business. Advances in Aurora production related
to cultivar breeding, cultivation, and post-harvest techniques have repositioned the Aurora flower portfolio to one that has the characteristics
that consumers are looking for: high THC and terpene levels, and distinctive experiences. These advances have also driven significant
improvement in per unit production costs with higher yields and consistent delivery of specification resulting in all-in per unit costs
for Aurora&rsquo;s new portfolio that are 30% or better improvement from our legacy cultivars. We believe this economic advantage will
allow us to compete and make a profit in certain categories in which we currently do not operate. We have also refocused our innovation
pipeline for efficient delivery of targeted new products and line extensions. The pace of innovation required to compete in the current
Canadian consumer market is significant, with most new products delivering 80% of their lifetime value in the six to nine months following
launch.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Combined, Aurora&rsquo;s ability to deliver products
that deliver exceptional customer value in all price tiers, while at the same time achieving strong contribution and gross margins, allows
us to build towards a profitable and growing business and provides the know-how to leverage these lessons into future global consumer
markets that are expected to open over the next few years.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Science leadership: Genetics, Breeding, Biosynthetics</U></I></P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">We believe that our scientific leadership and ongoing
investment in cannabis breeding and genetics provides Aurora with a strong competitive advantage in premium margin consumer and medical
categories driven by what we believe to be our industry leading genetics and breeding program. Our breeding program, located at Aurora
Coast, a state-of-the-art facility in Vancouver Island&rsquo;s Comox Valley, is driving revenues by injecting rotation and variety into
our product pipeline and has delivered seventeen new proprietary cultivars to our product pipeline since June 2021. These new cultivars
have consistently delivered high potency flower with intensely aromatic profiles - critical attributes to delight consumers and deliver
the effects patients are seeking. Cultivars like Farm Gas and Sourdough - launched in Canada in spring 2022, are now available to patients
globally. These have now been launched in Europe and Australia and provide patients with some of the highest potency and most appealing
offerings in those markets. Domestically, Aurora&rsquo;s latest launches include Pink Diesel &rsquo;71, which averages at 27.6% THC, and
Moon Berry, which is a novel 1:1 offering patients and consumers with a lower potency, more &ldquo;sessionable&rdquo; offering. Both cultivars,
along with other new launches, Chemango Kush and Ponderosa Pine, are available now in our Canadian Consumer and Medical channels.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In addition, high quality and high potency cultivars
that also deliver meaningful improvements in yield are setting Aurora up for long-term success with lower per gram cultivation costs.
In selecting Aurora&rsquo;s &ldquo;next-generation&rdquo; cultivars, we are able to set substantially higher minimum thresholds for yield
which continue to drive up our overall production using the same cultivation footprint, improving our cultivation efficiency over time.
This improvement allows us to produce top quality flower at industry leading margins. Our pipeline is now full at every stage of the breeding
and selection cycle, and Aurora plans to continue to introduce new cultivars including new high THC, intensely aromatic flower, and new
balanced cultivars.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Global and U.S. expansion</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">We believe that the global expansion of cannabis
medical and recreational markets is just beginning. The Company believes its strengths in navigating complex regulatory environments,
compliance, testing, cultivar breeding, genetic science, and cultivating high quality cannabis are essential strengths that create a repeatable,
credible and portable process to new market development. These drive our current leadership in international medical markets which should
allow us to win as new medical markets emerge and potentially transition to recreational markets. For instance, Aurora and its partner
won three of nine awarded tenders, representing all of the available dry flower tenders, in the French medical cannabis trial program,
a large medical market expected to open fully in the next two years. In addition, Aurora is at the forefront of large developing federally
legal consumer markets, with a leading position in the German medical market and as one of three domestic German producers, is well positioned
as that country&rsquo;s government works toward introducing consumer market legislation as early as 2025.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">We also believe that the U.S. cannabis market will
eventually be federally regulated, with states&rsquo; rights respected, in a framework similar to every other comparable market. The timeframe
for this is unknown, but Aurora is well positioned to create significant value for our shareholders once that federal permissibility allows.
Our strategic strengths of medical and regulatory expertise in a federal framework, and our scientific expertise, including genetics,
breeding, and biosynthetics, position us as a partner of choice, and to be successful in lucrative components of the cannabis value chain.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></P>

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<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>1</SUP><FONT STYLE="font-size: 7pt">Adjusted
gross margin before fair value is a Non-GAAP Measure and is defined in the &ldquo;Cautionary Statement Regarding Certain Non-GAAP Performance
Measures&rdquo; section of this MD&amp;A. Refer to the &ldquo;Adjusted Gross Margin&rdquo; section for a reconciliation to IFRS equivalent.</FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Plant Propagation</U></I></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 8pt/102% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">With the acquisition of Bevo in August 2022, Aurora
moved into an adjacent segment of plant propagation. Building on the established record of profitable and positive cash flow, Aurora is
accelerating the growth of plant propagation through the repurposing of Aurora Sky and Aurora Sun, which will open additional geographic
regions for the existing propagation business, as well as allowing entry into the higher gross margin orchid business, one which is currently
served in North America by lower-quality imports.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Financial leadership in a rapidly maturing
industry</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Aurora believes that profitable growth, positive
cash flow, smart capital allocation and balance sheet health are critical success factors in such a dynamic and rapidly developing global
industry. Our medical businesses, with country diversification, growth, and strong gross margins provide the foundation for profitability.
Aurora has right sized selling, general &amp; administration costs (&ldquo;SG&amp;A&rdquo;), centralized and optimized production facilities,
and leveraged the Company&rsquo;s cultivar breeding success to shift the Company&rsquo;s portfolio in the Canadian consumer business to
products with higher gross margins.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Aurora has one of the strongest balance sheets
in the Canadian cannabis industry with approximately $214.2&nbsp;million of cash on hand as of July&nbsp;31, 2023 and access to a shelf
prospectus filed on April 27, 2023 (the &ldquo;2023 Shelf Prospectus&rdquo;) currently covering US$650.0&nbsp;million of issuable securities.
Of the U.S.$650&nbsp;million of securities registered under the 2023 Shelf Prospectus and corresponding registration statement on form
F-10 filed with the U.S. Securities and Exchange Commission in the U.S., approximately U.S.$409 million is allocated to the potential
exercise of currently outstanding warrants issued in financing transactions from 2020 to 2022. As a result, approximately U.S.$241 million
is available for potential new issuances of Common Shares, warrants, options, subscription receipts, debt securities or any combination
thereof during the 25-month period that the 2023 Shelf Prospectus remains effective. Volatility in the cannabis industry, stock market
and the Company&rsquo;s share price may impact the amount and our ability to raise financing under the 2023 Shelf Prospectus.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">Cash flow
continues to improve with a reduction in cash used in operations. Excluding changes in non-cash working capital<SUP>2</SUP>, cash used
in operating activities during the three months ended June 30, 2023 was $14.8 million compared to $37.5 million during the three months
ended June 30, 2022, and minimal levels of capital expenditures. The Company&rsquo;s plan to reduce costs by a further $40 million annualized
before the end of fiscal 2024 is expected to continue to impr</FONT>ove operating cash use over the next several quarters and support
the Company&rsquo;s initiative to achieve positive free cash flow during calendar year 2024.</P>

<P STYLE="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>Condensed Statements of Loss</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The consolidated statements of loss and comprehensive
loss and consolidated statements of cash flows for the previously reported Growery and Nordic, formerly part of the EU Cannabis operating
segment are presented as discontinued operations, separate from the Company&rsquo;s continuing operations. Certain prior period financial
information on the consolidated statements of loss and comprehensive loss and the consolidated statements of cash flows have been updated
to present Growery and Nordic as a discontinued operations, and has therefore been excluded from both continuing operations and results
for all periods presented in this MD&amp;A. This MD&amp;A reflects only the results of continuing operations, unless otherwise noted.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The loss from discontinued operations included
in the consolidated statement of loss and comprehensive loss was $6.1 million for the three months ended June 30, 2023 compared to a loss
from discontinued operations of $1.8 million for the three months ended June 30, 2022.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Three months ended</B></FONT></TD></TR>
  <TR STYLE="background-color: #00B0F0">
    <TD STYLE="vertical-align: bottom; width: 61%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 13%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 13%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>March&nbsp;31, 2023<SUP>(2)</SUP></B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 13%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2022<SUP>(2)</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net revenue <SUP>(1a)</SUP></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$75,110&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$64,043&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$50,116&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Gross profit (loss) before FV adjustments <SUP>(1b)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$13,703&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$20,698&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$4,822&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Gross profit</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$25,035&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$18,531&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$7,130&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Operating expenses</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$41,149&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$50,370&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$67,214&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Loss from operations</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($16,114)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($31,839)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($60,084)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Other income (expense)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($5,994)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($48,154)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($558,300)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Net loss from continuing operations</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($22,204)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($76,884)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($617,021)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Net loss from discontinuing operations, net of taxes</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(6,127)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(10,341)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(1,755)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Net loss</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($28,331)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($87,225)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($618,776)</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><B><SUP>(1)</SUP></B></TD><TD STYLE="text-align: justify">These terms are defined in the &ldquo;Cautionary Statement Regarding Certain Non-GAAP Performance Measures&rdquo;
section of this MD&amp;A. Refer to the following sections for reconciliation of Non-GAAP Measures to the IFRS equivalent measure:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.5pt"></TD><TD STYLE="width: 13.5pt">a.</TD><TD>Refer to the &ldquo;Cost of Sales and Gross Margin&rdquo; section for a reconciliation of net revenue to the IFRS equivalent.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.5pt"></TD><TD STYLE="width: 13.5pt">b.</TD><TD>Refer to the &ldquo;Adjusted Gross Margin&rdquo; section for reconciliation to the IFRS equivalent..</TD></TR></TABLE>

<P STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin: 0 0 0 9pt"><SUP>(2) </SUP>Comparative information has been re-presented
due to discontinued operations.</P>

<P STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin: 0 0 0 9pt">&nbsp;</P>

<P STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin: 0 0 0 9pt">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B></B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 3pt; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: Black"><SUP>2
</SUP>&ldquo;Working Capital&rdquo; is a Non-GAAP Measure and is not recognized, defined or standardized measure under IFRS. Refer to
the &ldquo;Cautionary Statement Regarding Certain Non-GAAP Performance Measures&rdquo; section of this MD&amp;A</FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B></B></P>

<!-- Field: Page; Sequence: 5; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>Key Quarterly Financial and Operating Results</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD ROWSPAN="2" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands, except Operational Results)</B></FONT></TD>
    <TD COLSPAN="7" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Three months ended</B></FONT></TD></TR>
  <TR STYLE="background-color: #00B0F0">
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2022<SUP>(6)</SUP></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>$ Change</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>% Change</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>March&nbsp;31, 2023<SUP>(6)</SUP></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>$ Change</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>% Change</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 48%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>Financial Results</B></FONT></TD>
    <TD STYLE="width: 7%; border-bottom: black 1pt solid; background-color: #DBDBDB">&nbsp;</TD>
    <TD STYLE="width: 9%; border-left: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 8%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 7%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 7%; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 7%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 7%; border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Total net revenue <SUP>(1)(2a)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$75,110</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$50,116</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$24,994&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;50%&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$64,043</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$11,067&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;17%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Medical cannabis net revenue <SUP>(1)(2a)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$41,615</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$36,471</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$5,144&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;14%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$38,003</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$3,612&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;10%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Consumer cannabis net revenue <SUP>(1)(2a)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$13,220</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$12,638</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$582&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;5%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$14,491</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($1,271)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(9%)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Plant propagation net revenue <SUP>(1)(2a)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$19,904</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$ - </FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$19,904&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;100%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$10,754</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$9,150&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;85%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Adjusted gross margin before FV adjustments on total net revenue <SUP>(2b)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;44%&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;50%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">N/A</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(6%)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;48%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">N/A</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(4%)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Adjusted gross margin before FV adjustments on core cannabis net revenue <SUP>(2b)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;53%&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;56%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">N/A</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(3%)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;51%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">N/A</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;2%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Adjusted gross margin before FV adjustments on medical cannabis net revenue <SUP>(2b)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;61%&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;67%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">N/A</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(6%)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;61%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">N/A</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;0%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Adjusted gross margin before FV adjustments on consumer cannabis net revenue <SUP>(2b)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;27%&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;26%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">N/A</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;1%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;25%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">N/A</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;2%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Adjusted gross margin before FV adjustments on plant propagation net revenue <SUP>(2b)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;22%&#9;</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;&nbsp;- %&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">N/A</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;22%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;36%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">N/A</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(14%)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Adjusted SG&amp;A expense<SUP>(2d)(5)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$29,480</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$34,839</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($5,359)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(15%)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$27,902</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$1,578&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;6%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Adjusted R&amp;D expense<SUP>(2d)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$1,101</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$1,991</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($890)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(45%)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$1,549</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($448)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(29%)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 4.5pt; text-indent: -4.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Adjusted EBITDA <SUP>(2c)(5)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$2,155</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($8,757)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$10,912</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;125%&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$1,254</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$901&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;72%&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>Balance Sheet</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Working capital <SUP>(2e,f)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$227,312</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$614,264</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($386,952)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(63%)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$237,622</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($10,310)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(4)&#9;%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Cannabis inventory and biological assets <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$100,846</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$127,836</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($26,990)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(21%)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$93,081</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;$7,765&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;8&#9;%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Total assets</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$832,188</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$1,084,356</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($252,168)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(23%)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$926,322</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;($94,134)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(10)&#9;%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>Operational Results - Cannabis</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Average net selling price of dried cannabis excluding bulk sales <SUP>(2g)</SUP></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$4.81</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$5.09</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($0.28)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(6%)</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$4.76</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$0.05</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;1&#9;%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Kilograms sold <SUP>(4)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">15,682</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; border-left: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">13,130</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;2,552&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;19%&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">16,578</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(896)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(5)&#9;%</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(1)</SUP></TD><TD>Includes the impact of actual and expected product returns and price adjustments (Q1 2024 - $0.6 million; Q3 2023 - $0.3 million;
Q4 2022 - $1.8 million).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(2)</SUP></TD><TD>These terms are defined in the &ldquo;Cautionary Statement Regarding Certain Non-GAAP Performance Measures&rdquo; section of this
MD&amp;A. Refer to the following sections for reconciliation of Non-GAAP Measures to the IFRS equivalent measure:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.5pt"></TD><TD STYLE="width: 13.5pt">a.</TD><TD>Refer to the &ldquo;Revenue&rdquo; and &ldquo;Cost of Sales and Gross Margin&rdquo; section for a reconciliation of cannabis net revenue
to the IFRS equivalent.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.5pt"></TD><TD STYLE="width: 13.5pt">b.</TD><TD>Refer to the &ldquo;Adjusted Gross Margin&rdquo; section for reconciliation to the IFRS equivalent.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.5pt"></TD><TD STYLE="width: 13.5pt">c.</TD><TD>Refer to the &ldquo;Adjusted EBITDA&rdquo; section for reconciliation to the IFRS equivalent.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.5pt"></TD><TD STYLE="width: 13.5pt">d.</TD><TD>Refer to the &ldquo;Operating Expenses&rdquo; section for reconciliation to the IFRS equivalent.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.5pt"></TD><TD STYLE="width: 13.5pt">e.</TD><TD>&ldquo;Working capital&rdquo; is defined as Current Assets less Current Liabilities as reported on the Company&rsquo;s Consolidated
Statements of Financial Position.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.5pt"></TD><TD STYLE="width: 13.5pt">f.</TD><TD>Current liabilities includes the current portion of convertible debentures. As at March 31, 2023, the remaining balance of convertible
debentures outstanding is included in current liabilities.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.5pt"></TD><TD STYLE="width: 13.5pt"><SUP>g.</SUP></TD><TD>Net selling price of dried cannabis excluding bulk sales is comprised of revenue from dried cannabis excluding bulk sales (Q1 2024
- $39.6 million; Q3 2023 - $37.2 million; Q4 2022 - $39.0 million) less excise taxes on dried cannabis revenue excluding bulk sales (Q1
2024 - $4.2 million; Q3 2023 - $4.5 million; Q4 2022 - $5.1 million).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(3)</SUP></TD><TD STYLE="text-align: justify">Represents total biological assets and inventory, exclusive of merchandise, accessories, supplies, consumables
and plant propagation biological assets.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(4)</SUP></TD><TD STYLE="text-align: justify">The kilograms sold, net of returns during the period.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(5)</SUP></TD><TD STYLE="text-align: justify">Prior period comparatives were recast to include the adjustments for markets under development, business
transformation costs, and non-recurring charges related to non-core bulk cannabis wholesales to be comparable to the current period presentation.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(6)</SUP></TD><TD STYLE="text-align: justify">Comparative information has been re-presented due to discontinued operations.</TD></TR></TABLE>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 4.5pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>Key Developments During and Subsequent to the Three
Months Ended June 30, 2023</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Financing Activities</B></P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #EE2724"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I>Convertible Debt Buy Back</I></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, the
Company repurchased approximately $76.9 million (U.S$57.0 million) aggregate principal amount of convertible senior notes, at a 2.3% average
discount to par value, for aggregate cash consideration of approximately $61.9 million (U.S$46.0 million) and the issuance of 18,691,770
Common Shares.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Subsequent to June 30, 2023, the Company repurchased
approximately $6.6 million (U.S$5.0 million) aggregate principal amount of convertible senior notes at a 1.5% average discount to par
value, with the issuance of 10,274,950 Common Shares.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Aurora may, from time to time and subject to market
conditions, repurchase its convertible notes, including in open market purchases and privately negotiated transactions.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 6; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I>Credit Facility</I></P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On August 25, 2022, through the acquisition of
Bevo, the Company acquired term loans under Bevo&rsquo;s credit facility (the &ldquo;Credit Agreement&rdquo;<B>) </B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On April 11, 2023, the Credit Agreement was amended
to reduce the term loan by $9.7 million to $38.1 million and increase the revolver by $4.0 million to $12.0 million.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><B>Operating Activities</B></P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company continues to focus on growth opportunities
that are also expected to deliver profit and positive cash flow:</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>&bull;</B></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">On May 24, 2023, the Company formally made the
decision to close its Aurora Nordic facility, located in Denmark due to a number of operational and regulatory challenges. The financial
results of Aurora Nordic have been classified as discontinued operations. Refer to Condensed Statements of Loss section above. </FONT></TD></TR></TABLE>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>&bull;</B></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">On June 13, 2023, the Company formally made a
decision to sell a European R&amp;D facility, due to regulatory and financial uncertainty and other commercial factors.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>&bull;</B></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">On June 13, 2023, the Company formally made the
decision to exit the agreement with Growery, one of the license holders entitled to participate in the Netherlands&rsquo; still-pending
Controlled Cannabis Supply Chain Experiment, in order to focus on other international growth priorities. Upon completion, the Company
will not have any material commercial interests in the Netherlands going forward. The financial results of Growery have been classified
as discontinued operations. Refer to Condensed Statements of Loss section above. </FONT></TD></TR></TABLE>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">On August 9, 2023, the Company formally made the
decision to wind down its Reliva operations, based on recent pronouncements by the U.S. Food Drug Administration (&ldquo;FDA&rdquo;) regarding
potential CBD regulation pathways and timelines. Aurora recognized an inventory impairment charge of $0.8 million during the current quarter
and does not expect to incur any additional expenses in connection with the wind down.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>Financial Review </B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B>Net Revenue</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company primarily operates in the cannabis
market. The table below outlines the revenue attributed to medical, consumer and bulk sales channels for the three months ended June 30,
2023 and the comparative periods.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD ROWSPAN="2" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD COLSPAN="3" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Three months ended</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>March 31, 2023 <SUP>(3)</SUP></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2022<SUP>(3)</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 64%; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Medical cannabis net revenue<SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="width: 12%; background-color: #DBDBDB">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Canadian medical cannabis net revenue</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;25,440&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;24,180&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;24,893&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Total international medical cannabis net revenue</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;16,175&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;13,823&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;11,578&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Total medical cannabis net revenue</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;41,615&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;38,003&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;36,471&#9;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Consumer cannabis net revenue<SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Consumer cannabis net revenue</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;14,040&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;14,750&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;14,397&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Consumer cannabis net revenue provisions</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(820)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(259)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(1,759)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Total consumer cannabis net revenue</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;13,220&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;14,491&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;12,638&#9;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Wholesale bulk cannabis net revenue<SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Core wholesale bulk cannabis net revenue</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;47&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;307&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Non-core wholesale bulk cannabis net revenue</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;324&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;488&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,007&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Wholesale bulk cannabis net revenue</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;371&#9;</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;795&#9;</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;1,007&#9;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Total cannabis net revenue</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;55,206&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;53,289&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;50,116&#9;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;&nbsp;- &#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;&nbsp;- &#9;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Plant propagation revenue<SUP>(2)</SUP></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;19,904&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;10,754&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;&nbsp;- &#9;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Total net revenue</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;75,110&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;64,043&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;50,116&#9;</B></FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(1)</SUP></TD><TD>Net revenue is a Non-GAAP Measure and is defined in the &ldquo;Cautionary Statement Regarding Certain Non-GAAP Performance Measures&rdquo;
section of this MD&amp;A. Refer to the &ldquo;Cost of Sales and Gross Margin&rdquo; section of this MD&amp;A for a reconciliation to IFRS
equivalent.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(2)</SUP></TD><TD>Comprised of revenue from Bevo. Revenue for fiscal 2023 reflects the period from August 26, 2022 to March 31, 2023.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(3)</SUP></TD><TD>Comparative information has been re-presented due to discontinued operations.</TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><SUP>&nbsp;</SUP></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><SUP>&nbsp;</SUP></I></P>


<!-- Field: Page; Sequence: 7; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><I><SUP>&nbsp;</SUP></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><SUP>&nbsp;</SUP></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Medical Cannabis Net Revenue</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, medical
cannabis net revenue was $41.6 million as compared to the three months ended March&nbsp;31, 2023 of $38.0 million, and $36.5 million during
the three months ended June 30, 2022, representing increases of $3.6 million and $5.1 million, respectively.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company&rsquo;s Canadian medical cannabis net
revenue was $25.4 million during the three months ended June 30, 2023 as compared to $24.2 million during the three months ended March&nbsp;31,
2023, and $24.9 million during three months ended June 30, 2022. The sequential increase of $1.3 million was due primarily to increased
sales to insured patient groups. The slight increase of $0.5 million as compared to the same period in the prior year is due primarily
to product sales mix, as the Company continues to innovate its product portfolio. The Company continues to focus its Canadian medical
cannabis business on serving the high-margin, low-elasticity insured patient groups, representing approximately 82% of the Company&rsquo;s
Canadian medical cannabis net revenue during the three months ended June 30, 2023 (three months ended March&nbsp;31, 2023 - 82%- ; three
months ended June 30, 2022 - 79%).</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Aurora&rsquo;s International medical cannabis net
revenue was $16.2 million during the three months ended June 30, 2023, as compared to $13.8 million during the three months ended March&nbsp;31,
2023. The increase of $2.4 million was mainly seen in our European markets which benefited from the introduction of new cultivars. Compared
against the same period in the prior year of $11.6 million, the increase of $4.6 million was largely due to a temporary situation of limited
supply on high-demand cultivars in certain EU markets in the prior period. In addition, higher volumes were sold to Australia, a key export
market to the Company during the current quarter compared to the prior period.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white"><I><U>Consumer
Cannabis Net Revenue </U></I></FONT></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, consumer
cannabis net revenue was $13.2 million, as compared to the prior quarter of $14.5 million, and $12.6 million in the same period of the
prior year. The decrease from the prior quarter of $1.3 million was due to the Company&rsquo;s halt of its popular Glitches product following
direction from Health Canada. The underlying consumer business, removing the impact of Glitches, grew over the prior quarter. The increase
of $0.6 million from the same period in the prior year was due primarily to the release of new and innovative extract products and from
the Thrive acquisition compl<FONT STYLE="background-color: white">eted during the </FONT>three months ended June 30, 2022<FONT STYLE="background-color: white">.</FONT></P>

<P STYLE="font: 12pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white"><I><U>Wholesale
Bulk Cannabis Net Revenue</U></I></FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><SUP>&nbsp;</SUP></I></P>

<P STYLE="font: 8pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, total
wholesale bulk cannabis net revenue was <FONT STYLE="background-color: white">$0.4 million</FONT> as compared to $0.8 million for the
three months ended March&nbsp;31, 2023 and <FONT STYLE="background-color: white">$1.0 million</FONT> during the three months ended June
30, 2022.</P>

<P STYLE="font: 8pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 3pt 0 0; text-align: justify">As the Company&rsquo;s cultivation supply
is now fully allocated to sales markets, the Company did not recognize any significant sales of core wholesale bulk cannabis net revenues
during the three months ended June 30, 2023. In addition, whil<FONT STYLE="background-color: white">e the Company continues to opportunistically
sell previous excess aged and lower potency bulk cannabis into the non-core bulk cannabis segment of the wholesale bulk cannabis channel,
it is expected that these sales will continue to be insignificant as the Company&rsquo;s production footprint rationalization was completed
and current production is aligned with sales demand. </FONT></P>

<P STYLE="font: 7.5pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Plant Propagation Revenue</U></I></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, the
Company&rsquo;s plant propagation revenue was comprised wholly from the Bevo business, contributing $19.9 million of revenue, representing
an increase of $9.2 million from the prior quarter. Th<FONT STYLE="background-color: white">e increase is due to the seasonality of the
Bevo business which delivers higher revenue in the late winter and spring months as orders are fulfilled. Historically, approximately
65-75% of plant propagation revenue and up to 80% of EBITDA has been earned in the first half of the calendar year. </FONT></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify"><B>Cost of Sales and Gross Margin</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Three months ended</B></FONT></TD></TR>
  <TR STYLE="background-color: #00B0F0">
    <TD STYLE="vertical-align: bottom; width: 61%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 13%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 13%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>March 31, 2023</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 13%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2022</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Revenue from sale of goods</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">81,433</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">70,976</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">57,128</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Revenue from provision of services</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">143</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">213</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">327</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Excise taxes</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">(6,466)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">(7,146)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">(7,339)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net revenue <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">75,110</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">64,043</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">50,116</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Cost of sales</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">(61,407)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">(43,345)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">(45,294)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 4.5pt; text-indent: -4.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Gross profit before FV adjustments <SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>13,703</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>20,698</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>4,822</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Gross margin before FV adjustments <SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;18%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;32%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;10%&#9;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.25pt; padding-right: 15.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Changes in fair value of inventory sold</FONT></TD>
    <TD STYLE="padding-top: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">(17,541)</FONT></TD>
    <TD STYLE="padding-top: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">(8,747)</FONT></TD>
    <TD STYLE="padding-top: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">(22,349)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Unrealized gain on changes in fair value of biological assets</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">28,873</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">6,580</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">24,657</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Gross profit (loss)</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>25,035</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>18,531</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>7,130</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Gross margin</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;33%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;29%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;14%&#9;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">These terms are Non-GAAP Measures and neither is a recognized, defined or standardized measure under IFRS.
Refer to the &ldquo;Cautionary Statement Regarding Certain Non-GAAP Performance Measures&rdquo; section of this MD&amp;A.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(2)</SUP></TD><TD STYLE="text-align: justify">Comparative information has been re-presented due to discontinued operations.</TD></TR></TABLE>

<P STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin: 0 0 0 9pt; text-indent: 4.5pt"><SUP>&nbsp;</SUP></P>


<!-- Field: Page; Sequence: 8; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/102% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Gross margin before fair value adjustments was
18% during the three months ended June 30, 2023 as compared to 32% during the three months ended March&nbsp;31, 2023 and 10% during the
three months ended June 30, 2022. The decrease as compared to the three months ended March&nbsp;31, 2023 is mainly driven by a higher
mix of plant propagation revenues and cost of goods sold during the three months ended June 30, 2023, which averages lower margins than
the Company&rsquo;s core cannabis business. The increase as compared to the three months ended June 30, 2022 is mainly driven by lower
net inventory impairments, provisions, and destruction charges on cannabis inventory as the Company&rsquo;s supply is being fully allocated
to sales channels with no excess production.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, gross
margin was $25.0 million as compared to a gross profit of $18.5 million during the three months ended March&nbsp;31, 2023 and $7.1 million
during the three months ended June 30, 2022 representing an increase of $6.5 million and $17.9 million respectively. The increase as compared
to the three months ended March&nbsp;31, 2023 was primarily driven by increases to unrealized gains on changes in fair value of biological
assets from the allocation of domestic production to higher selling price markets in the EU and higher actual yields as compared to prior
quarter estimated yields. The increase to unrealized gains on changes in fair value of biological assets was partially offset with higher
fair value changes in inventory sold as biological assets are harvested into inventory. The increase as compared to the three months ended
June 30, 2022 is largely due to the Company&rsquo;s supply now being fully allocated to sales channels with no excess production, therefore
incurring lower provisions, destruction, and net realizable value impairments to inventory.</P>


<!-- Field: Page; Sequence: 9; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Adjusted Gross Margin - Q1 2024</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify"><FONT STYLE="background-color: white">The
table below outlines adjusted gross profit and margin before fair value adjustments for the indicated three month periods.</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="width: 30%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Medical Cannabis</B></FONT></TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Consumer Cannabis</B></FONT></TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Core Wholesale Bulk Cannabis</B></FONT></TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Total Core Cannabis</B></FONT></TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 7.5pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0; text-align: right; color: white"><B>Non-Core Wholesale </B></P>
    <P STYLE="font: 7.5pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; text-align: right; color: white"><B>Bulk Cannabis</B></P></TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Plant Propagation</B></FONT></TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Total</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 4.5pt; text-indent: -4.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B><I>Three months ended <FONT STYLE="color: black">June 30, 2023</FONT></I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Gross revenue</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">43,872</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">17,429</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">47</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">61,348</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">324</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">19,904</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">81,576</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Excise taxes</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(2,257)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(4,209)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(6,466)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(6,466)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net revenue <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">41,615</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">13,220</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">47</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">54,882</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">324</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">19,904</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">75,110</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Non-recurring net revenue adjustments <SUP>(4)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(598)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(249)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(847)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(847)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Adjusted net revenue</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">41,017</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">12,971</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">47</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">54,035</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">324</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">19,904</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">74,263</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Cost of sales</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(24,547)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(17,053)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(70)</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(41,670)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(752)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(18,951)</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(61,373)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Depreciation</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">2,776</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">1,643</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">7</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">4,426</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">78</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">870</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">5,374</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Inventory impairment and non-recurring costs included in cost of sales <SUP>(2)(5)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">5,692</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">5,889</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">21</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">11,602</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">221</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">2,501</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">14,324</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Adjusted gross profit (loss) before FV adjustments <SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>24,938</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>3,450</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>5</B></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>28,393</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>(129)</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>4,324</B></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>32,588</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 4.5pt; text-indent: -4.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Adjusted gross margin before FV adjustments <SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;61%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;27%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;11%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;53%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;(40%)</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;22%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;44%&#9;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 4.5pt; text-indent: -4.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B><I>Three months ended <FONT STYLE="color: black">March&nbsp;31, 2023</FONT><SUP>(7)</SUP></I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Gross revenue</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">40,684</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">18,956</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">307</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">59,947</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">488</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">10,754</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">71,189</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 4.5pt; text-indent: -4.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Excise taxes</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(2,681)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(4,465)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(7,146)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(7,146)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net revenue<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">38,003</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">14,491</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">307</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">52,801</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">488</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">10,754</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">64,043</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Cost of sales</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(19,938)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(14,556)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(173)</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(34,667)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(646)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(8,032)</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(43,345)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Depreciation</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">2,453</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">1,773</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">21</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">4,247</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">77</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">877</FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">5,201</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Inventory impairment, non-recurring, out-of-period, and market development costs included in cost of sales <SUP>(2)(3)(4)(6)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">2,555</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">1,912</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>25</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">4,492</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>96</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>233</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">4,821</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Adjusted gross profit (loss) before FV adjustments <SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>23,073</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>3,620</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>180</B></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>26,873</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>15</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>3,832</B></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>30,720</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 4.5pt; text-indent: -4.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Adjusted gross margin before FV adjustments <SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;61%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;25%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;59%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;51%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;3%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;36%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;48%&#9;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 4.5pt; text-indent: -4.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B><I>Three months ended <FONT STYLE="color: black">June 30, 2022</FONT><SUP>(7)</SUP></I></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Gross revenue</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">39,454</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">16,994</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">56,448</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">1,007</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">57,455</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Excise taxes</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(2,983)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(4,356)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(7,339)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(7,339)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net revenue<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">36,471</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">12,638</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">49,109</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">1,007</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">50,116</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Non-recurring net revenue adjustments <SUP>(4)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">1,023</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">1,023</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">1,023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Adjusted net revenue</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">36,471</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">13,661</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">50,132</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">1,007</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">51,139</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Cost of sales</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(21,271)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(17,700)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(38,971)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(6,323)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">(45,294)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Depreciation</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">3,489</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">2,506</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">5,995</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">816</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">6,811</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Inventory impairment, out-of-period, and non-recurring adjustments included in cost of sales <SUP>(2)(4)(6)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">5,747</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">5,118</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">10,865</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">2,230</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&nbsp;- </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">13,095</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Adjusted gross profit (loss) before FV adjustments <SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>24,436</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>3,585</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&nbsp;- </B></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>28,021</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>(2,270)</B></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&nbsp;- </B></FONT></TD>
    <TD STYLE="background-color: #DBDBDB; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>25,751</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 4.5pt; text-indent: -4.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Adjusted gross margin before FV adjustments <SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;67%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;26%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;&nbsp;- %&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;56%&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;(225%)</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;&nbsp;- %&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #DBDBDB; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;50%&#9;</B></FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">These terms are Non-GAAP Measures and are note recognized, defined or standardized measures under IFRS.
Refer to the <I>&ldquo;Cautionary Statement Regarding Certain Non-GAAP Performance Measures&rdquo;</I> section of this MD&amp;A.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(2)</SUP></TD><TD STYLE="text-align: justify">Inventory impairment includes inventory write-downs due to lower of cost or net realizable value adjustments,
obsolescence provision adjustments, and inventory destruction.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(3)</SUP></TD><TD STYLE="text-align: justify">Markets under development represents the adjustment for business operations focused on developing international
markets prior to commercialization.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(4)</SUP></TD><TD STYLE="text-align: justify">Non-recurring items includes one-time excise tax refunds, one-time Reliva returns, inventory count adjustments
resulting from facility shutdowns and inter-site transfers, and abnormal spikes to utilities costs on its plant propagation business.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(5)</SUP></TD><TD STYLE="text-align: justify">Non recurring items includes business transformation costs in connection with the re-purposing and ramp-up
of the Company&rsquo;s Sky facility. Inventory provision in Q1 2024 includes a provision of $0.9 million for the potential return and
destruction of Reliva CBD inventory resulting from the Company&rsquo;s decision to wind down its Reliva operations.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(6)</SUP></TD><TD STYLE="text-align: justify">Out-of-period adjustments include adjustments to year-end bonus accruals included in the current quarter
but relating to prior quarters and adjustments to input assumptions related to fair value of biological assets.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(7)</SUP></TD><TD STYLE="text-align: justify">Comparative information has been re-presented due to discontinued operations.</TD></TR></TABLE>

<P STYLE="font: 7pt/102% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>


<!-- Field: Page; Sequence: 10; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 7pt/102% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Medical Cannabis Adjusted Gross Margin</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Aurora&rsquo;s leading medical cannabis businesses
in Canada and Europe continued to perform well in Q1 2024 and delivered 77% (Q3 2023 - 75%, Q4 2022 - 95%) of adjusted margin before fair
value adjustments. Excluding adjusted gross profit before fair value adjustments from the plant propagation business, the medical cannabis
business delivered 88% (Q3 2023 - 86%, Q4 2022 - 95%) of adjusted margin before fair value adjustments.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Adjusted gross margin before fair value adjustments
on medical cannabis net revenue remained consistent at 61% for the three months ended June 30, 2023 as compared to 61% in Q3 2023, and
decreased from 67% in Q4 2022. The decrease is primarily driven by a slightly higher mix towards the international export market which
averages a slightly lower adjusted gross margin before fair value adjustments than the Canadian and EU medical markets.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Consumer Cannabis Adjusted Gross Margin</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Adjusted gross margin before fair value adjustments
on consumer cannabis net revenue was 27% for the three months ended June 30, 2023, compared to 25% in Q3 2023 and 26% in Q4 2022. The
increases are largely due to higher efficiency in production operations relative to comparative periods.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Plant Propagation Adjusted Gross Margin</U></I></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Adjusted gross margin before fair value adjustments
on plant propagation revenue was 22% for the three months ended June 30, 2023 as compared to 36% in Q3 2023. The decrease in adjusted
gross margin before fair value adjustments on plant propagation revenue is due to the seasonality of the Bevo business, driven by sales
mix, with a higher volume of lower margin sales in the current quarter.</P>

<P STYLE="font: 12pt/112% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify"><B>Operating Expenses</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Three months ended</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="width: 61%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD STYLE="width: 13%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="width: 13%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>March 31, 2023</B></FONT></TD>
    <TD STYLE="width: 13%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2022</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">General and administration</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;21,874&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;26,316&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;30,139&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Sales and marketing</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;12,806&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;13,408&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;16,276&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Acquisition costs</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;226&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;696&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;3,720&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Research and development</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,101&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,656&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,991&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,861&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;4,674&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;11,616&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Share-based compensation</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,281&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;3,620&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;3,472&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Total operating expenses</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;41,149&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;50,370&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;67,214&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><B><I><SUP>(1)</SUP></I></B></TD><TD STYLE="text-align: justify">Comparative information has been re-presented due to discontinued operations.</TD></TR></TABLE>

<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>General and administration (&ldquo;G&amp;A&rdquo;)</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, G&amp;A
expense decreased by $4.4 million and decreased $8.3 million as compared to the prior quarter and to the same period in the prior year,
respectively. Included in the three months ended June 30, 2023 G&amp;A expense is $4.1 million in business transformation costs<SUP>1</SUP>
(three months ended March&nbsp;31, 2023 - $6.3 million, three months ended June 30, 2022 - $6.7 million), $0.6 million of non-recurring
costs<SUP>1</SUP> (three months ended March&nbsp;31, 2023 - $1.8 million; three months ended June 30, 2022 - $1.1 million), $0.5 million
in out-of-period costs<SUP>1</SUP> (three months ended March&nbsp;31, 2023 - $0.6 million, three months ended June 30, 2022 - nil), and
nil in market development costs<SUP>1</SUP> (three months ended March&nbsp;31, 2023 - $1.0 million; three months ended June 30, 2022 -
$1.3 million<SUP>2</SUP>). Excluding these impacts, Adjusted SG&amp;A<SUP>3</SUP> expense for the <FONT STYLE="background-color: white">three
months ended June 30, 2023, March&nbsp;31, 2023 and June 30, 2022 would have been $16.7 million, $16.6 million, and $21.1 million<SUP>2</SUP>,
respectively. The decrease of $4.4 million as compared to the three months ended June 30, 2022 is primarily due to reductions in corporate
headcount and corporate overhead in connection with our previously announced business transformation plans.</FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

























<HR ALIGN="LEFT" SIZE="1" STYLE="width: 33%">

<P STYLE="font: 12pt/120% Arial, Helvetica, Sans-Serif; margin: 0"></P>

<P STYLE="font: 12pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-size: 8pt"><SUP>1</SUP></FONT> <FONT STYLE="font-size: 7pt">These
costs are described in the footnotes to the table in the <I>&ldquo;Adjusted EBITDA&rdquo;</I> section of this MD&amp;A.</FONT></P>

<P STYLE="font: 12pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-size: 8pt"><SUP>2</SUP></FONT> <FONT STYLE="font-size: 7pt">Recast
to be comparable to the current period presentation</FONT></P>

<P STYLE="font: 12pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-size: 8pt"><SUP>3</SUP></FONT> <FONT STYLE="font-size: 7pt">These
terms are Non-GAAP Measures and are not recognized, defined or standardized under IFRS. Refer to the <I>&ldquo;Cautionary Statement Regarding
Certain Non-GAAP Performance Measures&rdquo;</I> section of this MD&amp;A.</FONT></P>


<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 11; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 12pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Sales and marketing (&ldquo;S&amp;M&rdquo;)</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, S&amp;M
expense decreased by $0.6 million and decreased by $3.5 million as compared to the prior quarter and to the same period in the prior year,
respectively. Included during the three months ended June 30, 2023 S&amp;M expense <FONT STYLE="background-color: white">is nil in business
transformation costs<SUP>1</SUP> (three months ended March&nbsp;31, 2023 - $0.9 million, three months ended June 30, 2022 - $0.1 million),
nil of non-recurring costs<SUP>1</SUP> (three months ended March&nbsp;31, 2023 - $1.0 million, three months ended June 30, 2022 - nil)
and nil in out</FONT>-of-period adjustments<SUP>1</SUP> (three months ended March&nbsp;31, 2023 - $0.2 million, three months ended June
30, 2022 - $2.3 million). Excluding these impacts, Adjusted S&amp;M<SUP>3</SUP> expense for the three months ended June 30, 2023, March&nbsp;31,
2023 and June 30, 2022 would have been $12.8 million, $11.3 million and $13.8 million, respectively<FONT STYLE="background-color: white">.
The increase of $1.5 million as compared to the prior quarter is primarily due to increased commission and shipping costs on higher revenue
and sales volumes. The decrease of $1.0 million as compared to the same period of the p</FONT>rior year is largely due to reductions in
sales and market development headcount and consultant costs, offset partially from increased commission and shipping costs on higher revenue
and sales volumes.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The table below outlines Adjusted SG&amp;A for
the periods ended:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Three months ended</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="width: 61%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD STYLE="width: 13%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="width: 13%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>March 31, 2023</B></FONT></TD>
    <TD STYLE="width: 13%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2022</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Sales and marketing</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;12,806&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;13,408&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;16,276&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">General and administration</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;21,874&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;26,316&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;30,139&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Business transformation costs</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(4,063)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(7,209)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(6,812)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Out-of-period adjustments</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(544)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(818)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(2,349)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Non-recurring costs</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(593)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(2,837)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(1,127)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Market development costs</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(958)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(1,288)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Adjusted SG&amp;A <SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;29,480&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;27,902&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;34,839&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 2pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><I><SUP>(1)</SUP></I></TD><TD STYLE="text-align: justify">Adjusted SG&amp;A is a Non-GAAP Measure and is not a recognized, defined, or standardized measure under
IFRS. Refer to the &ldquo;Cautionary Statement Regarding Certain Non-GAAP Performance Measures&rdquo; section of this MD&amp;A.</TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><SUP>&nbsp;</SUP></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Research and development (&ldquo;R&amp;D&rdquo;)</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, R&amp;D
expenses decreased by $0.6 million and decreased by $0.9 million as compared to the prior quarter and to the same period in the prior
year, respectively. The decrease from the prior quarter relates primarily to a more targeted and gated approach to product innovation.
The decrease compared to the same period in prior year relates primarily to reductions in research and development headcount.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The table below outlines Adjusted R&amp;D for the
periods ended:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="border-top: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Three months ended</B></FONT></TD></TR>
  <TR STYLE="background-color: #00B0F0">
    <TD STYLE="vertical-align: bottom; width: 61%; border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD STYLE="width: 13%; border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="width: 13%; border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>March 31, 2023</B></FONT></TD>
    <TD STYLE="width: 13%; border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2022</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Research and development</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,101&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,656&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,991&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Out-of-period adjustments</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(63)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Share-based compensation</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(44)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Adjusted R&amp;D <SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,101&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,549&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,991&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin-top: 2pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><B><I><SUP>(1)</SUP></I></B></TD><TD STYLE="text-align: justify">Adjusted SG&amp;A is a Non-GAAP Measure and is not a recognized, defined, or standardized measure under
IFRS. Refer to the &ldquo;Cautionary Statement Regarding Certain Non-GAAP Performance Measures&rdquo; section of this MD&amp;A.</TD></TR></TABLE>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Depreciation and amortization</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023 depreciation
and amortization expense decreased by $1.8 million and decreased by $8.8 million as compared to the prior quarter and the same period
in the prior year, respectively. The decrease from the prior quarter is primarily due to asset disposals. The decrease from the same period
in the prior year is due to facility disposals and asset impairment charges recognized at the end of fiscal 2022.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Share-based compensation</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, share-based
compensation expense decreased by $1.3 million and $1.2 million compared to the prior quarter and the same period in the prior year, respectively.
The decrease is primarily due to higher than expected forfeitures and expirations.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Other Income (Expense)</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, other
income (expense) was $(6.0) million and consisted mainly of: (i) $(5.3) million in finance costs; (ii) $(3.6) million in foreign exchange
gains, partially offset by $3.4 million in interest income.</P>


<!-- Field: Page; Sequence: 12; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Net Loss</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Net loss from continuing operations for the three
months ended June 30, 2023 was $22.2 million compared to $76.9 million in the prior quarter and $617.0 million for the same period in
the prior year. The decrease in net loss of $54.7 million from the prior quarter was primarily attributable to $42.2 million in other
expenses caused by impairments of property, plant and equipment, intangible assets and goodwill, partially offset by an increase in gross
profit of $6.5 million and a decrease of $9.2 million in operating expenses. The decrease in net loss of $594.8 million from the same
period in the prior year was primarily due to a decrease in other expenses of $552.3 million, primarily consisting of (i) a decrease of
$457.5 million in impairment of intangible assets and goodwill and (ii) a decrease of $78.7 million in impairment of property, plant and
equipment, in addition to an increase in gross profit of $17.9 million and lower operating expenses of $26.1 million in the current period.</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Adjusted EBITDA</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The following is the Company&rsquo;s adjusted
EBITDA:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD ROWSPAN="2" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD COLSPAN="3" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Three months ended</B></FONT></TD></TR>
  <TR STYLE="background-color: #00B0F0">
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>March 31, 2023</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2022</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 64%; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net loss from continuing operations</FONT></TD>
    <TD STYLE="width: 12%; background-color: #F2F2F2; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(22,204)</FONT></TD>
    <TD STYLE="width: 12%; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(76,884)</FONT></TD>
    <TD STYLE="width: 12%; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(617,021)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Income tax expense (recovery)</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;96&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(3,109)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(1,363)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Other income (expense)</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;5,994&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;48,154&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;558,300&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Share-based compensation</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,281&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;3,620&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;3,472&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;8,288&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;9,875&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;18,459&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Acquisition costs</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;226&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;696&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;3,720&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Inventory and biological assets fair value and impairment adjustments<SUP>(6)</SUP></FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;(2,436)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;6,719&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;9,007&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Business transformation related charges <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;6,564&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;7,253&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;6,812&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Out-of-period adjustments <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;544&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,333&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,833&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Non-recurring items <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,802&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,425&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;6,736&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Markets under development <SUP>(4)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,172&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,288&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>Adjusted EBITDA <SUP>(5)</SUP></B></FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;2,155&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;1,254&#9;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>&#9;(8,757)</B></FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">Business transformation related charges includes costs related to closed facilities, certain IT project
costs, costs associated with the repurposing of Sky, severance and retention costs in connection with the business transformation plan,
costs associated with the retention of certain medical aggregators, and payroll costs exited prior to the end of Q2 2023 associated with
the medical cannabis business.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(2)</SUP></TD><TD STYLE="text-align: justify">Out-of-period adjustments reflect adjustments to net loss for the financial impact of transactions recorded
in the current period that relate to prior periods.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(3)</SUP></TD><TD STYLE="text-align: justify">Non-recurring items includes one-time excise tax refunds, non-core adjusted wholesale bulk margins, inventory
count adjustments resulting from facility shutdowns and inter-site transfers, litigation and non-recurring project costs, an abnormal
mildew issue on certain cultivation lots, additional expenses associated with the change in fiscal year end to March 31, 2023, one-time
break fees with certain vendors, and temporary abnormal utilities costs within the plant propagation business.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(4)</SUP></TD><TD STYLE="text-align: justify">Markets under development represents the adjustment for business operations focused on developing international
markets prior to commercialization.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(5)</SUP></TD><TD STYLE="text-align: justify">Adjusted EBITDA is a Non-GAAP Measure and is not a recognized, defined, or standardized measure under
IFRS. Refer to &ldquo;Cautionary Statement Regarding Certain Non-GAAP Performance Measures&rdquo; section of the MD&amp;A. Prior period
comparatives were recast to include the adjustments for markets under development, business transformation costs, and non-recurring charges
related to non-core bulk cannabis wholesales to be comparable to the current period presentation.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(6)</SUP></TD><TD STYLE="text-align: justify">Year ended June 30, 2022 comparative was recast to include inventory impairment adjustments to be comparable
to the current period presentation.</TD></TR></TABLE>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Adjusted EBITDA was $2.2 million for the three
months ended June 30, 2023, as compared to Adjusted EBITDA of $1.3 million for the three months ended March&nbsp;31, 2023 and Adjusted
EBITDA loss of $8.8 million for the three months ended June 30, 2022, representing Adjusted EBITDA increases of $0.9 million and increases
of $10.9 million, respectively. The sequential increase in Adjusted EBITDA is largely due to higher adjusted gross profits before fair
value adjustments of $1.9 million. The increase in Adjusted EBITDA as compared to June 30, 2022 is primarily attributable to higher adjusted
gross profits before fair value adjustments of $6.8 million, and reduction in adjusted SG&amp;A and R&amp;D expenses of $6.2 million.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; color: #00B0F0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; color: #00B0F0"></P>

<!-- Field: Page; Sequence: 13; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; color: #00B0F0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; color: #00B0F0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; color: #00B0F0"><B>Liquidity and Capital Resources</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="width: 70%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD STYLE="width: 15%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="width: 15%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>March 31, 2023</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Cash and cash equivalents</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;157,855&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;234,942&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Restricted cash</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;65,655&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;65,900&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #F2F2F2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Working capital <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;227,312&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;237,622&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Total assets</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;832,188&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;926,322&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Total non-current liabilities</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;152,257&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;166,880&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: #F2F2F2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B><I>Capitalization</I></B></FONT></TD>
    <TD STYLE="background-color: #F2F2F2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Convertible notes</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;65,107&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;132,571&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Loans and borrowings</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;44,550&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;45,734&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Lease liabilities</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;46,727&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;49,217&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Total debt</FONT></TD>
    <TD STYLE="background-color: #F2F2F2; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;156,384&#9;</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;227,522&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Total equity</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #F2F2F2; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;507,932&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;517,137&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Total capitalization</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #F2F2F2; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;664,316&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;744,659&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>1</SUP>Working Capital is a Non-GAAP Measure
and is not a recognized, defined, or a standardized measure under IFRS. Refer to the &ldquo;Cautionary Statement Regarding Certain Non-GAAP
Performance Measures&rdquo; section of this MD&amp;A.</P>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, the
Company primarily financed its operations, capital expenditures and growth initiatives through the generation of net revenue, working
capital, the ATM, and cash on hand. For more information on key cash flows related to operations, investing and financing activities during
the quarter, refer to the &ldquo;<I>Cash Flow Highlights</I>&rdquo; discussion below.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company&rsquo;s objective when managing its
liquidity and capital resources is to maintain sufficient liquidity to support financial obligations when they come due, while executing
operating and strategic plans. The Company manages liquidity risk through the management of its capital structure and resources to ensure
that it has sufficient liquidity to settle obligations and liabilities when they are due. Our ability to fund our operating requirements
depends on future operating performance and cash flows, which are subject to economic, financial, competitive, business and regulatory
conditions, and other factors, some of which are beyond our control. Our primary short-term liquidity needs are to fund our net operating
losses and capital expenditures to maintain existing facilities, convertible debenture repayment and lease payments. Our medium-term liquidity
needs primarily relate to lease payments and our long-term liquidity needs primarily relate to potential strategic plans.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As of June 30, 2023, the Company has access to
the following capital resources available to fund operations and obligations:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$157.9 million cash and cash equivalents; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">access to the 2023 Shelf Prospectus. The Company
currently has access to securities registered for sale under the 2023 Shelf Prospectus currently covering US$650.0 million of issuable
securities. Of the U.S.$650 million of securities registered under the 2023 Shelf Prospectus and corresponding registration statement
on form F-10 filed with the U.S. Securities and Exchange Commission in the U.S., approximately U.S.$409 million is allocated to the potential
exercise of currently outstanding warrants issued in financing transactions from 2020 to 2022. As a result, approximately U.S.$241 million
is available for potential new issuances of Common Shares, warrants, options, subscription receipts, debt securities or any combination
thereof during the 25-month period that the 2023 Shelf Prospectus remains effective. Volatility in the cannabis industry, stock market
and the Company&rsquo;s share price may impact the amount and our ability to raise financing under the 2023 Shelf Prospectus</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt/102% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Based on all of the aforementioned factors, the
Company believes that its reduction of operating costs, current liquidity position, and access to the 2023 Shelf Prospectus are adequate
to fund operating activities and cash commitments for investing, financing and strategic activities for the foreseeable future. In addition,
the Company could access restricted cash of $20.5 million relating to its self insurance policy, if necessary.</P>

<P STYLE="font: 10pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B3E3"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As of July&nbsp;31, 2023, the Company had approximately
$214.2&nbsp;million of cash on hand, including $65.6&nbsp;million of restricted cash and had $63.4 million outstanding in convertible
debentures. The Company believes its cash on hand is sufficient to fund operations until the Company is cash flow positive. Additionally,
the Company has access to approximately U.S.$241 million under the 2023 Shelf Prospectus, as described above.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Credit Facility</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 5pt 0 0; text-align: justify">On April 11, 2023, the Credit Agreement was
amended to reduce the amounts available to be drawn from the Term Loan by $9.7&nbsp;million to $38.1&nbsp;million and increase the amounts
available to be drawn from the Revolver by $4.0&nbsp;million to $12.0&nbsp;million. Additionally, there were changes to the financial
covenants. There were nominal costs incurred for the amendments.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 5pt 0 0; text-align: justify">The term loans consist of the following access
to funds under the credit facility:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>i.</B></TD><TD STYLE="text-align: justify">a $38.1&nbsp;million term loan (&ldquo;Term Loan&rdquo;), previously $47.8 million; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>ii.</B></TD><TD STYLE="text-align: justify">a $12.0&nbsp;million revolving line of credit (&ldquo;Revolver&rdquo;), previously $8.0 million.</TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 5pt 0 0; text-align: justify">On April 11, 2023, the Credit Agreement was
amended to reduce the amounts available to be drawn from the Term Loan by $9.7&nbsp;million to $38.1&nbsp;million and increase the amounts
available to be drawn of the Revolver by $4.0&nbsp;million to $12.0&nbsp;million. Additionally, there were changes to the financial covenants.
There were nominal costs incurred for the amendments that have been recorded as a finance expense in the consolidated statements of loss
and comprehensive loss.</P>


<!-- Field: Page; Sequence: 14; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Term loan</P>

<P STYLE="font: 12pt/120% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As at <FONT STYLE="color: #202020">June 30, 2023</FONT>,
advances under the Term Loan were made in two tranches, with interest payments based on prime rate plus a margin. Interest is due monthly
and the principal balance is repayable in equal quarterly installments of 1/60th of the amount borrowed. As at <FONT STYLE="color: #202020">June
30, 2023</FONT>, the borrowing rate was 4.905%. Each tranche is scheduled to mature on January 21, 2025. Any remaining principal balance
will be due at maturity. During the three months ended June 30, 2023, total interest expense of $0.6 million was recognized as finance
and other costs in the condensed consolidated interim statements of loss and comprehensive loss. As at <FONT STYLE="color: #202020">June
30, 2023, the total term loan payable is </FONT>$37.1 million<FONT STYLE="color: #202020">. </FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Revolver</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Revolver provides available aggregate borrowings
of up to $12.0&nbsp;million. Interest payments are based on prime plus a margin that ranges between 0.25% and 1.75%. As at <FONT STYLE="color: #202020">June
30, 2023</FONT>, $7.3 million was drawn from the revolver loan.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Total loans and borrowings principal repayments
as at <FONT STYLE="color: #202020">June 30, 2023</FONT> are as follows:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 83%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 17%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Next 12 months</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;9,439&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over 1 year to 2 years</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;2,639&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over 2 years to 5 years</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;6,766&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Over 5 years</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;25,706&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total long-term debt repayments</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#9;44,550&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin: 2pt 0 0; text-align: justify"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Cash Flow Highlights </U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The table below summarizes the Company&rsquo;s
cash flows for the periods ended June 30, 2023 and the comparative periods:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #40AEFF">
    <TD ROWSPAN="2" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 2.75pt 0 0">&nbsp;</P>
    <P STYLE="font: 7.5pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.5pt; color: white"><B>($ thousands)</B></P></TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Three months ended</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #40AEFF">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2022</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 74%; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Cash used in operating activities</FONT></TD>
    <TD STYLE="width: 13%; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(11,237)</FONT></TD>
    <TD STYLE="width: 13%; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(26,642)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Cash provided by (used in) investing activities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(2,158)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(39,736)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Cash provided by (used in) financing activities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(61,943)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;62,039&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Effect of foreign exchange</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;(1,749)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;12,252&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>Decrease in cash and cash equivalents</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;(77,087)</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>&#9;7,913&#9;</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">Cash used
in operating activities for the three months ended June 30, 2023 decreased by $15.4 million, to $11.2 million as compared to the three
months ended June 30, 2022. Excluding changes in non-cash working capital, cash used in operating activities during the three months ended
June 30, 2023 was $14.8 million compared to $37.5 million for the three months ended June 30, 2022. The improvement of $22.6 million is
largely due to the restructuring of the Company which was announced and initiated during fiscal year 2022. </FONT></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Cash used in <FONT STYLE="background-color: white">investing
activities for the three months ended June 30, 2023 decreased by $37.6 million to $2.2 million as compared to the three months ended June
30, 2022. The decrease was primarily due to a reduction in capital expenditures compared to prior year comparative period, offset by monetizing
property, plant and equipment no longer required as a result of the restructuring of the business and streamlining operations.</FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">Cash used
in financing activities for the three months ended June 30, 2023 decreased by $124.0 million to $61.9 million as compared to the three
months ended June 30, 2022. The decrease was primarily due to i) lower proceeds received from the issuance of shares of $208.2 million
and ii) reduced repayments of convertible debentures. During the three months ended June 30, 2023, the Company repaid $61.9 million of
its convertible debentures whereas during the three months ended June 30, 2022, it repaid $145.7 million.</FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Capital Expenditures </U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended June 30, 2023, capital
expenditures including intangible assets was $4.3 million, partially offset by $2.4 million in proceeds from disposals.</P>


<!-- Field: Page; Sequence: 15; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I><SUP>&nbsp;</SUP></I></B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white"><I><U>Contractual
Obligations</U></I></FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify"><FONT STYLE="background-color: white">As
at June 30, 2023, the Company had the following undiscounted contractual obligations:</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #40AEFF">
    <TD STYLE="width: 41%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Total</B></FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: white"><B>&le; 1 year</B></FONT></TD>
    <TD STYLE="width: 11%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Over 1 year to 3 years</B></FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Over 3 years to 5 years</B></FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>&gt; 5 years</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Accounts payable and accrued liabilities</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;62,482&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;62,482&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Convertible notes and interest <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;70,006&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;70,006&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Lease liabilities <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;97,034&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;8,244&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;21,223&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;14,350&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;53,217&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Loans and borrowings, principal repayment</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;44,550&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;9,439&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,639&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;6,766&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;25,706&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Contingent consideration payable <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;12,964&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,610&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;10,354&#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Capital commitments <SUP>(4)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,202&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,202&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Total contractual obligations</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;289,238&#9;</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;154,983&#9;</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;34,216&#9;</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;21,116&#9;</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;78,923&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify"><FONT STYLE="background-color: white">Assumes the remaining principal balance outstanding at June 30,
2023 remains unconverted and includes the estimated interest payable until the maturity date.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><FONT STYLE="background-color: white"><SUP>(2)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="background-color: white">Includes interest payable until maturity date.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><FONT STYLE="background-color: white"><SUP>(3)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="background-color: white">Payable in cash, shares, or a combination of both at Aurora&rsquo;s
sole discretion.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><FONT STYLE="background-color: white"><SUP>(4)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="background-color: white">Relates to remaining commitments that the Company has made to vendors
for equipment purchases and capital projects pertaining to existing construction.</FONT></TD></TR></TABLE>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Contingencies</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">From time to time, the Company and/or its subsidiaries
may become defendants in legal actions and the Company intends to take appropriate action with respect to any such legal actions, including
by defending itself against such legal claims as necessary. Other than the claims described below, as of the date of this report, Aurora
is not aware of any other material or significant claims against the Company.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On November 21, 2019, a purported class action
proceeding was commenced in the United States District Court for the District of New Jersey against the Company and certain of its current
and former directors and officers on behalf of persons or entities who purchased, or otherwise acquired, publicly traded Aurora securities
between October 23, 2018 and February 6, 2020. An amended complaint was filed on September 21, 2020 which alleges, inter alia, that the
Company and certain of its current and former officers and directors violated the federal securities laws by making false or misleading
statements, materially overstated the demand and potential market for the Company&rsquo;s consumer cannabis products; that the Company&rsquo;s
ability to sell products had been materially impaired by extraordinary market oversupply, that the Company&rsquo;s spending growth and
capital commitments were slated to exceed our revenue growth; that the Company had violated German law mandating that companies receive
special permission to distribute medical products exposed to regulated irradiation techniques, and that the foregoing, among others, had
negatively impacted the Company&rsquo;s business, operations, and prospects and impaired the Company&rsquo;s ability to achieve profitability.
A motion to dismiss was filed on November 20, 2020 and granted by the court on July 7, 2021, however, the plaintiffs were given an opportunity
to file a second amended complaint no later than September 7, 2021. Pursuant to the July 7, 2021 order, the plaintiffs filed a second
amended complaint on September 7, 2021 which included new allegations pertaining to certain alleged financial misrepresentation and improper
revenue recognition by the Company. The Company subsequently filed a motion to dismiss on December 6, 2021 and a reply to plaintiffs&rsquo;
opposition on March 25, 2022. Again, on a judgement dated September 23, 2022 the Court granted the second motion to dismiss the case in
favour the Company. The motion was granted without prejudice. The plaintiff&rsquo;s counsels re-filed a third statement of claim on November
7, 2022 and the re-stated claim was received by Aurora formally on November 8, 2022. The Company filed a third further motion to dismiss
on January 6, 2023, to which the plaintiffs have filed an opposition brief and the Company subsequently filed a reply. While this matter
is ongoing, the Company disputes the allegations and intends to continue to vigorously defend against the claims. Estimating an amount
or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate
claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these
reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a
range of possible losses resulting from the matters described above.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company and its subsidiary, ACE, have been
named in a purported class action proceeding which commenced on June 16, 2020 in the Province of Alberta in relation to the alleged mislabeling
of cannabis products with inaccurate THC/CBD content. The class action involves a number of other parties including Aleafia Health Inc.,
Hexo Corp, Tilray Canada Ltd., among others, and alleges that upon laboratory testing, certain cannabis products were found to have lower
THC potency than the labeled amount, suggesting, among other things, that plastic containers may be leeching cannabinoids. While this
matter is ongoing, the Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount or range
of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate
claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these
reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a
range of possible losses resulting from the matter described above.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">A claim was commenced by a party to a former term
sheet on June 15, 2020 with the King's Bench of Alberta against Aurora and a former officer alleging a claim of breach of obligations
under said term sheet, with the plaintiff seeking $18.0&nbsp;million in damages. While this matter is ongoing, the Company believes the
action to be without merit and intends to defend the claim.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On August 10, 2020, a purported class action lawsuit
was filed with the King's Bench of Alberta against Aurora and certain executive officers in the Province of Alberta on behalf of persons
or entities who purchased, or otherwise acquired, publicly traded Aurora securities and suffered losses as a result of Aurora releasing
statements containing misrepresentations during the period of September 11, 2019 and December 21, 2019. Chambers appointment has been
scheduled for January 2024. The Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount
or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate
claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these
reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a
range of possible losses resulting from the matter described above.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On January 4, 2021, a civil claim was filed with
the King&rsquo;s Bench of Alberta against Aurora and Hempco by a former landlord regarding unpaid rent in the amount of $8.9 million,
representing approximately $0.4 million for rent in arrears and costs, plus $8.5 million for loss of rent and remainder of the term. The
Company filed a statement of defense on March 24, 2021. Plaintiffs were to bring a summary judgement application which is being opposed
by Aurora and which application will likely not be heard until 2024. Questioning on Affidavits is scheduled to begin in the Fall of 2023.
While this matter is ongoing, the Company intends to continue to defend against the claims</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/107% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company, its subsidiary ACE, and MedReleaf
Corp. (which amalgamated with ACE in July 2020) have been named in a purported class action proceeding commenced on November 15, 2022
in the Ontario Superior Court of Justice. The purported class action claims that the Company failed to warn of certain risks purported
to be associated with the consumption of cannabis. The Statement of Claim was served upon the Company on November 22, 2022 and a Statement
of Defence was filed and served. The next major step in the process is scheduling a timetable for the remaining deliverables of the process,
including delivery of the plaintiff&rsquo;s certification motion record. The plaintiff must either deliver their certification materials
or come to an agreement with the Aurora Defendants on a timetable for doing so within one year of commencing the proposed class action.
The Court has issued an order allowing the representative plaintiff to remain anonymized in all court documents, including identifying
her by &ldquo;V.T&rdquo;. The Company disputes the allegations and intends to defend against the claims.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/107% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On May 5, 2022, Aurora Cannabis Inc. acquired all
issued and outstanding shares of Terrafarma Inc. Terrafarma Inc. is now a wholly owned subsidiary of Aurora Cannabis Inc. Prior to Aurora&rsquo;s
acquisition of Terrafarma, a former employee of Terrafarma commenced a claim for wrongful dismissal seeking damages in the amount $1,046,400
plus additional damages relating to certain options and unpaid bonus. The Company disputes the allegations and intends to defend against
the claims.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/107% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">A claim was commenced by a former employee of Aurora
against Aurora Cannabis Enterprises Inc. and another former employee of Aurora (the &ldquo;Defendant Employee&rdquo;). The plaintiffs
claim that the Defendant Employee entered a lease for a property owned by the plaintiffs in January 2017 and states that Aurora was a
guarantor for the Defendant Employee. The claim states that the Defendant Employee left the property and caused damage. The plaintiffs
further claim outstanding rent and legal fees. There is no record of any documentation of Aurora being a party to any such relationship.
The Defendant Employee has been noted in default by the plaintiff and Aurora has filed and served a Third-Party Notice against the Defendant
Employee. The Company disputes the allegations and intends to defend against the claims.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company is subject to litigation and similar
claims in the ordinary course of our business, including claims related to employment, human resources, product liability and commercial
disputes. The Company has received notice of, or are aware of, certain possible claims against us where the magnitude of such claims is
negligible, or it is not currently possible for us to predict the outcome of such claims, possible claims or lawsuits due to various factors
including: the preliminary nature of some claims; an incomplete factual record; and the unpredictable nature of opposing parties and their
demands. Management is of the opinion, based upon legal assessments and information presently available, that it is unlikely that any
of these claims would result in liability to the Company, to the extent not provided for through insurance or otherwise, would have a
material effect on the consolidated financial statements, other than the claims described above.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In respect of the aforementioned claims, as at
June 30, 2023 the Company has recognized total provisions of $1.0&nbsp;million (June 30, 2022 - nil) in provisions on the consolidated
statements of financial position and a settlement accrual for $1.0&nbsp;million (June 30, 2022 - nil) in accounts payable and accrued
liabilities on the consolidated statements of financial position.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I><U>Off-balance sheet arrangements</U></I></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">As at the
date of this MD&amp;A, the Company has $0.9 million letters of credit outstanding with the Bank of Montreal. There are no other material
off-balance sheet arrangements that have, or are reasonably likely to have, a current or future effect on the financial performance or
financial condition of the Company.</FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>Related Party Transactions</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company&rsquo;s key management personnel consists
of the Company&rsquo;s executive management team and management directors who, collectively, have the authority and responsibility for
planning, directing and controlling the activities of the Company and. Compensation expense for key management personnel was as follows:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #40AEFF">
    <TD ROWSPAN="2" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Three months ended</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #40AEFF">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2022</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 70%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Short-term employment benefits <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="width: 15%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,773&#9;</FONT></TD>
    <TD STYLE="width: 15%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,858&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Long-term employment benefits</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;11&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;13&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Termination benefits</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;308&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Directors&rsquo; fees <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;103&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;85&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Share-based compensation <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,300&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;2,600&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Total management compensation <SUP>(4)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;4,187&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;4,864&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">Short-term employment benefits include salaries, wages, and bonuses. Short-term employment benefits are
measured at the exchange value, being the amounts agreed to by each party.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(2)</SUP></TD><TD>Includes meeting fees and committee chair fees.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(3)</SUP></TD><TD STYLE="text-align: justify">Share-based compensation represent the contingent consideration, and the fair value of options, restricted
share units, deferred share units and performance share units granted and vested to key management personnel and directors of the Company
under the Company&rsquo;s share-based compensation plan<FONT STYLE="background-color: white">s (refer to Note 12 of the Consolidated Financial
Statements).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><FONT STYLE="background-color: white"><SUP>(4)</SUP></FONT></TD><TD><FONT STYLE="background-color: white">As of June 30, 2023, $2.5 million is payable or accrued for key management compensation (March
31, 2023 - </FONT>$1.6 mill<FONT STYLE="background-color: white">ion).</FONT></TD></TR></TABLE>


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    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt">The following is a summary of the significant transactions with
related parties:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #40AEFF">
    <TD ROWSPAN="2" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Three months ended</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #40AEFF">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2022</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 70%; border-top: black 1pt solid; border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Production costs <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="width: 15%; border-top: black 1pt solid; border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="width: 15%; border-top: black 1pt solid; border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,602&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 18pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">Production costs incurred with (i) Gelcan Corporation, a company that manufactures softgels; and (ii)
Sterigenics Radiation Technologies, formerly Iotron Industries Canada Inc.. Pursuant to a manufacturing agreement, the Company was contractually
committed to purchase a minimum number of softgels each calendar year. During the three months ended December 31, 2022 the Company terminated
the manufacturing agreement.</TD></TR></TABLE>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The following amounts were receivable from
(payable to) related parties:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #40AEFF">
    <TD STYLE="width: 70%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD STYLE="width: 15%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="width: 15%; border-top: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>March 31, 2023</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Production costs with investments in associates <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;439&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">Production costs incurred with (i) Gelcan Corporation, a company that manufactures softgels; and (ii)
Sterigenics Radiation Technologies, formerly Iotron Industries Canada Inc.). Pursuant to a manufacturing agreement, the Company was contractually
committed to purchase a minimum number of softgels each calendar year. During the three months ended December 31, 2022 the Company terminated
the manufacturing agreement.</TD></TR></TABLE>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 4.5pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">These transactions are in the normal course of
operations and are measured at the exchange value, being the amounts agreed to by the parties.</P>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>Critical Accounting Estimates </B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The preparation of the Financial Statements under
IFRS requires management to make judgments, estimates, and assumptions about the carrying amounts of assets and liabilities that are not
readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The estimates and underlying assumptions are reviewed
on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised, if the revision
affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">There have been no changes in Aurora's critical
accounting estimates during the three months ended June 30, 2023. For additional information on the Company&rsquo;s accounting policies
and key estimates, refer to the note disclosures in the annual consolidated financial statements and MD&amp;A as at and for the year ended
March 31, 2023.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B3E3"><B>Adoption of New Accounting Pronouncements</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><B>Amendments
to IAS 1: Classification of Liabilities as Current or Non-current</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amendment clarifies the requirements relating
to determining if a liability should be presented as current or non-current in the statement of financial position. Under the new requirement,
the assessment of whether a liability is presented as current or non-current is based on the contractual arrangements in place as at the
reporting date and does not impact the amount or timing of recognition. The amendment applies retrospectively for annual reporting periods
beginning on or after January 1, 2023. There were no changes to the Company&rsquo;s current period or comparative period upon adoption.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Amendments to IAS 12: Income Taxes</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amendment clarifies how companies account for
deferred tax on transactions such as leases and decommissioning obligations. The amendments are effective for annual periods beginning
on or after January 1, 2023. There was no material impact as a result of adopting these amendments.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Amendments to IAS 12: Deferred Tax related to
Assets and Liabilities arising from a Single Transaction</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amendment narrowed the scope of certain recognition
exemptions so that it no longer applies to transactions that, on initial recognition, give rise to equal taxable and deductible temporary
differences. An entity applies the amendments to transactions that occur on or after the beginning of the earliest comparative period
presented. It also, at the beginning of the earliest comparative period presented, recognizes deferred tax for all temporary differences
related to leases and decommissioning obligations and recognizes the cumulative effect of initially applying the amendments as an adjustment
to the opening balance of retained earnings (or other component of equity, as appropriate) at that date. The amendment is effective for
annual periods beginning on or after January 1, 2023 with early application permitted. The Company early adopted these amendments with
the adoption of IFRS 16, <I>Leases</I> and therefore there are no changes to the current and comparative periods presented in the consolidated
financial statements. The Company has not had any decommissioned obligations to account for hereunder.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>IFRS 17 - Insurance Contracts</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">IFRS 17 establishes the principles for the recognition,
measurement, presentation and disclosure of insurance contracts within the scope of the standard. The objective of IFRS 17 is to ensure
that an entity provides relevant information that faithfully represents those contracts. The standard is effective for annual periods
beginning on or after January 1, 2023. The Company does not currently have any contracts to be accounted for under this standard. The
Company, however has a wholly owned captive insurance company where its the sole policyholder that is required to adopt this standard
when reporting on a stand alone basis. The impact of the captive insurance company adopting IFRS 17 was immaterial to the Company&rsquo;s
consolidated financial statements.</P>


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    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Amendments to IAS 16: Leases</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amendment clarifies how a seller-lessee subsequently
measures sale and leaseback transactions that satisfy the requirements in</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">IFRS 15: Revenue to be accounted for as a sale.
The amendment is effective for annual periods beginning on or after January 1, 2024. The Company does not have any sale-leaseback transaction</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in; color: #00B3E3"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in; color: #00B3E3"><B>New
Accounting Pronouncements Not Yet Adopted</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following IFRS standards have been recently
issued by the IASB. Pronouncements that are irrelevant or not expected to have a significant impact have been excluded.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Amendments to IAS 1: Covenants</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amendment that clarify how an entity classifies
debt and other financial liabilities as current or non-current in particular circumstances. The amendments are effective for annual periods
beginning on or after January 1, 2024. Management is currently evaluating the potential impact of this standard on the Company&rsquo;s
consolidated financial statements.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/130% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt; color: #00B0F0"><B>Financial Instruments </B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">Financial instruments are measured either
at fair value or at amortized cost. The table below lists the valuation methods used to determine the fair value of each financial instrument.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="background-color: #00B0F0">
    <TD STYLE="vertical-align: bottom; width: 43%; border-top: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 57%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Fair Value Method</B></FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2.65pt; padding-left: 2.65pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B><I>Financial Instruments Measured at Fair Value</I></B></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Marketable securities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Closing market price of Common Shares as of the measurement date (Level 1)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Derivatives</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Closing market price (Level 1) or Black-Scholes, Binomial, Monte-Carlo &amp; FINCAD valuation model (Level 2 or 3)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Contingent consideration payable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Discounted cash flow model (Level 3)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Derivative liability</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 9pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Closing market price of warrants (Level 1) or Kynex valuation model (Level 2)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B><I>Financial Instruments Measured at Amortized Cost</I></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Cash and cash equivalents, restricted cash, accounts<BR>
 receivable, loans receivable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Carrying amount (approximates fair value due to short-term nature)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Accounts payable and accrued liabilities, other current<BR>
 and long-term liabilities, loans and borrowings</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Carrying amount (approximates fair value due to short-term nature)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Lease receivable, convertible debentures, loans and<BR>
 borrowings, and lease liabilities.</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Carrying value discounted at the effective interest rate which approximates fair value</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 7pt 0; text-align: justify"><FONT STYLE="background-color: white"><B>Summary
of Financial Instruments</B></FONT></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt">The carrying values of the financial instruments at June 30, 2023
are summarized in the following table:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="background-color: #00B0F0">
    <TD STYLE="width: 44%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Amortized cost</B></FONT></TD>
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>FVTPL</B></FONT></TD>
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt">
    <P STYLE="font: 7.5pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right; color: white"><B>Designated</B></P>
    <P STYLE="font: 7.5pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right; color: white"><B>FVTOCI</B></P></TD>
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Total</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">$</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">$</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Financial Assets</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Cash and cash equivalents</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;157,855&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;157,855&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Restricted cash</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;65,655&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;65,655&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Accounts receivable, excluding sales taxes and lease receivable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;30,095&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;30,095&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Derivatives</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;7,422&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;7,422&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Lease receivable</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;10,481&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;10,481&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Financial Liabilities</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Accounts payable and accrued liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;62,482&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;62,482&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">Convertible debentures</FONT></TD>
    <TD STYLE="background-color: white; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;65,107&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;65,107&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -6.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Contingent consideration payable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;12,964&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;12,964&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&nbsp;Other current liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;12,635&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;12,635&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&nbsp;Lease liabilities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;46,727&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;46,727&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&nbsp;Derivative liability</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;5,945&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;5,945&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&nbsp;Loans and borrowings</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;44,550&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;44,550&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&nbsp;Other long-term liabilities</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;50,230&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: black">&#9;50,230&#9;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>


<!-- Field: Page; Sequence: 19; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B>Fair Value Hierarchy</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">Financial instruments recorded at fair value
are classified using a fair value hierarchy that reflects the significance of the inputs to fair value measurements. The three levels
of hierarchy are:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 17%; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Level 1</FONT></TD>
    <TD STYLE="width: 83%; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Unadjusted quoted prices in active markets for identical assets or liabilities;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Level 2</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly; and</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Level 3</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Inputs for the asset or liability that are not based on observable market data.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The following is a summary of financial instruments
measured at fair value segregated based on the various levels of inputs as at June 30, 2023:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="background-color: #00B0F0">
    <TD STYLE="width: 48%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; padding-left: 2.65pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD STYLE="width: 13%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Level 1</B></FONT></TD>
    <TD STYLE="width: 13%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Level 2</B></FONT></TD>
    <TD STYLE="width: 13%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Level 3</B></FONT></TD>
    <TD STYLE="width: 13%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 2.65pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Total</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>As at June 30, 2023</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Derivative assets <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;7,422&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;7,422&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Contingent consideration payable </FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;12,964&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;12,964&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Derivative liability <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;5,945&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;5,945&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt"><B>As at March 31, 2023</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Marketable securities</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Derivative assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;7,114&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;135&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;7,249&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Contingent consideration payable</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;12,487&#9;</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;12,487&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Derivative liability </FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;9,634&#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;&nbsp;- &#9;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;9,634&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">For a reconciliation of realized and unrealized gains and losses applicable to financial assets measured
at fair value for the nine months ended June 30, 2023, refer to Note the Financial Statements.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13pt"><SUP>(2)</SUP></TD><TD STYLE="text-align: justify">For a reconciliation of unrealized gains and losses applicable to financial liabilities measured at fair
value for the nine months ended June 30, 2023, refer to Note 8 and Note 11(c) in the Financial Statements.</TD></TR></TABLE>

<P STYLE="font: 7.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 22.5pt; text-align: justify; text-indent: -13.5pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">There have been no transfers between fair value levels during the period.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>Financial Instruments Risk </B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company is exposed in varying degrees to a
variety of financial instrument related risks. The Board mitigates these risks by assessing, monitoring and approving the Company&rsquo;s
risk management processes.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Credit risk</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Credit risk is the risk of a potential loss to
the Company if a customer or third party to a financial instrument fails to meet its contractual obligations. The Company is moderately
exposed to credit risk from its cash and cash equivalents, accounts receivable and loans receivable. The risk exposure is limited to their
carrying amounts reflected on the statement of financial position. The risk for cash and cash equivalents is mitigated by holding these
instruments with highly rated Canadian financial institutions. Certain restricted funds in the amount of are retained by an insurer under
the Segregated Accounts Companies Act governed by the Bermuda Monetary Authority. As the Company does not invest in asset-backed deposits
or investments, it does not expect any credit losses. The Company periodically assesses the quality of its investments and is satisfied
with the credit rating of the financial institutions and the investment grade of its Guaranteed Investment Certificates (&ldquo;GICs&rdquo;).
The Company mitigates the credit risk associated with the loans receivable by managing and monitoring the underlying business relationship.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company provides credit to certain customers
in the normal course of business and has established credit evaluation and monitoring processes to mitigate credit risk. Credit risk is
generally limited for receivables from government bodies, which generally have low default risk. Credit risk for non-government wholesale
customers is assessed on a case-by-case basis and a provision is recorded where required. As of June 30, 2023, $20.4 million of accounts
receivable, net of allowances, are from non-government wholesale customers (March 31, 2023 - $20.9 million). As of June 30, 2023, the
Company recognized a $1.6 million provision for expected credit losses (March 31, 2023 - $3.4 million).</P>


<!-- Field: Page; Sequence: 20; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">For the periods indicated, the Company&rsquo;s
aging of trade receivables were as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="width: 64%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands)</B></FONT></TD>
    <TD STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="width: 18%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>March 31, 2023</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 2.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">0 - 60 days</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;23,571</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;28,355</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; padding-left: 2.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">61+ days</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;6,265</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;6,661</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;29,836</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 2.75pt; padding-right: 2.25pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;35,016</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin: 2pt 0 0; text-align: justify; text-indent: 4.5pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Liquidity risk</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Liquidity risk is the risk that the Company will
not be able to meet its financial obligations associated with its financial liabilities when they are due. The Company&rsquo;s objective
is to manage liquidity risk through the management of its capital structure and resources to ensure that it has sufficient liquidity to
settle obligations and liabilities when they are due, while executing on its operating and strategic plans. Refer to &ldquo;<I>Liquidity
and Capital Resources</I>&rdquo; section of this MD&amp;A for detailed discussion.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>Summary of Outstanding Share Data</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: justify">The Company had the following securities
issued and outstanding as at August&nbsp;9, 2023 :</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="width: 84%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Securities <SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="width: 16%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>Units Outstanding</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Issued and outstanding Common Shares</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;376,836,255&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Stock options</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;12,383,538&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Warrants</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;89,124,788&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Restricted share units</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;9,263,314&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Deferred share units</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;1,305,189&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Performance share units</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;7,309,626&#9;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Convertible debentures</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">&#9;551,670&#9;</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">Refer to Note 8 &ldquo;Convertible Debentures&rdquo;, Note 11 &ldquo;Share Capital&rdquo; and Note 12
&ldquo;Share-Based Compensation&rdquo; in the Financial Statements for a detailed description of these securities.</TD></TR></TABLE>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 2pt 0 0; text-align: justify; text-indent: 4.5pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B></B></P>

<!-- Field: Page; Sequence: 21; Value: 2 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>Historical Quarterly Results</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="width: 53%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>($ thousands, except earnings per share and Operational Results)</B></FONT></TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June 30, 2023</B></FONT></TD>
    <TD STYLE="width: 11%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>March&nbsp;31, 2023<SUP>(6)</SUP></B></FONT></TD>
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>December&nbsp;31, 2022<SUP>(6)</SUP></B></FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>September&nbsp;30, 2022<SUP>(6)</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>Financial Results</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net revenue <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$75,110</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$64,043</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$61,679</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$49,263</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Adjusted gross margin before FV adjustments on total net revenue <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;44%</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;48%</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;45%</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;50%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Loss from continuing operations attributable to common shareholders <SUP>(4)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($20,771)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($71,661)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($61,040)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($51,463)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Loss from discontinued operations attributable to common shareholders</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($6,127)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($10,341)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($4,352)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($141)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Loss attributable to common shareholders</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($26,898)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($82,002)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($65,392)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($51,604)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Basic and diluted loss per share from continuing operations</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($0.06)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($0.21)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($0.20)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($0.17)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Basic and diluted loss per share</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($0.08)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($0.24)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($0.20)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($0.17)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>Balance Sheet</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Working capital</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$227,312</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$237,622</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$409,729</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$514,193</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Cannabis inventory and biological assets <SUP>(4)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$100,846</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$93,081</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$93,675</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$121,776</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Total assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$832,188</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$926,322</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$1,023,835</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$1,169,927</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>Operational Results - Cannabis</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Average net selling price of dried cannabis <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$4.81</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$4.76</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$4.79</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$5.32</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Kilograms sold</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">15,682</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">16,578</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">15,269</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">12,165</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #00B0F0">
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>June&nbsp;30, 2022<SUP>(6)</SUP></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>March&nbsp;31, 2022<SUP>(6)</SUP></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>December&nbsp;31, 2021<SUP>(6)</SUP></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: white"><B>September&nbsp;30, 2021<SUP>(6)</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>Financial Results</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Net revenue <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$50,116</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$50,434</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$60,586</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$60,108</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Adjusted gross margin before FV adjustments on total net revenue <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;47%</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;54%</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;53%</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">&#9;54%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Loss from continuing operations attributable to common shareholders <SUP>(4)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($617,032)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($1,011,565)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($74,213)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($4,771)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Loss from discontinued operations attributable to common shareholders</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($1,755)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($612)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($563)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($7,113)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Loss attributable to common shareholders</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($618,787)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($1,012,177)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($74,776)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($11,884)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Basic and diluted loss per share from continuing operations</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($2.48)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($4.72)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($0.38)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($0.06)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Basic and diluted loss per share</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($2.48)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($4.72)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($0.38)</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">($0.06)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>Balance Sheet</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Working capital</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$614,264</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$577,566</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$481,574</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$532,612</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Cannabis inventory and biological assets <SUP>(5)</SUP></FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$127,836</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$118,729</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$139,625</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$139,103</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Total assets</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$1,084,356</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$1,570,252</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$2,485,384</FONT></TD>
    <TD STYLE="padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$2,560,316</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black"><B>Operational Results - Cannabis</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">Average net selling price of dried cannabis <SUP>(2)(3)</SUP></FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$5.09</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$5.41</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$4.52</FONT></TD>
    <TD STYLE="padding-top: 2.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">$4.67</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">Kilograms sold</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">13,130</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">9,722</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">13,043</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 3.75pt; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt; color: black">12,484</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/112% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">Certain previously reported amounts have been restated to exclude the results related to discontinued
operations and recast for the biological assets and inventory non-material prior period error. For further details on the recast for biological
asset and inventory, refer to the &ldquo;<I>Change in Accounting Policies and Estimates</I>&rdquo; section of the Company&rsquo;s audited
consolidated financial statements as at and for the year ended June 30, 2022 and the accompanying notes thereto.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(2)</SUP></TD><TD STYLE="text-align: justify">Net revenue represents our total gross revenue net of excise taxes levied by the CRA on the sale of medical
and consumer use cannabis products. Given that our gross revenue figures exclude excise taxes that were levied and billed back to customers,
as reflected in accordance with IFRS 15, we believe that the presentation of net revenue more accurately reflects the level of revenue
earned during the relevant period.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(3)</SUP></TD><TD STYLE="text-align: justify">Adjusted gross margin before FV adjustments&rdquo; is a Non-GAAP Measure and is not a recognized, defined,
or standardized measure under IFRS. Refer to the &ldquo;Cautionary Statement Regarding Certain
Non-GAAP Performance Measures&rdquo; section of this MD&amp;A.</TD></TR></TABLE>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><FONT STYLE="font-size: 6pt"><SUP>(4)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 7pt">Loss from continuing operations attributable to common shareholders includes
asset impairment and restructuring charges. Refer to <I>&ldquo;Adjusted EBITDA&rdquo; </I></FONT><FONT STYLE="font-size: 8pt">section.
</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(5)</SUP></TD><TD STYLE="text-align: justify">Represents total biological assets and inventory, exclusive of merchandise, accessories, supplies, consumables
and plant propagation biological assets.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 13.5pt"><SUP>(6)</SUP></TD><TD STYLE="text-align: justify">Comparative information has been re-presented due to discontinued operations.</TD></TR></TABLE>

<P STYLE="font: 7pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 4.5pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>Risk Factors</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In addition to the other information included in
this report, readers should consider carefully the following factors, which describe the risks, uncertainties and other factors that may
materially and adversely affect our business, products, financial condition and operating results. There are many factors that affect
our business and our results of operations, some of which are beyond our control. The following is a description of important factors
that may cause our actual results of operations in future periods to differ materially from those currently expected or discussed in the
forward-looking statements (&ldquo;FLS&rdquo;) set forth in this report relating to our financial results, operations and business prospects.
Except as required by law, we undertake no obligation to update any such FLS to reflect events or circumstances after the date of this
MD&amp;A.</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>


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    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">These risks include, but are not limited to the
following:</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We have a limited operating history and there
is no assurance that we will be able to achieve or maintain profitability.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Our business is reliant on the good standing of
our licenses.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Our Canadian licenses are reliant on our established
sites.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We operate in a highly regulated business and
any failure or significant delay in obtaining applicable regulatory approvals could adversely affect our ability to conduct our business.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Change in the laws, regulations, and guidelines
that impact our business may cause adverse effects on our operations.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Failure to comply with anti-money laundering laws
and regulation could subject us to penalties and other adverse consequences.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We compete for market share with a number of competitors
and expect even more competitors to enter our market, and many of our current and future competitors may have longer operating histories,
more financial resources, and lower costs than us.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Selling prices and the cost of cannabis production
may vary based on a number of factors outside of our control.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We may not be able to realize our growth targets
or successfully manage our growth.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The continuance of our contractual relations with
provincial and territorial governments cannot be guaranteed. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Our continued growth may require additional financing,
which may not be available on acceptable terms or at all.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Any default under our existing debt that is not
waived by the applicable lenders could materially adversely impact our results of operations and financial results and may have a material
adverse effect on the trading price of our Common Shares.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We may be subject to credit risk.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We may not be able to successfully develop new
products or find a market for their sale.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">As the cannabis market continues to mature, our
products may become obsolete, less competitive, or less marketable. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Restrictions on branding and advertising may negatively
impact our ability to attract and retain customers.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The cannabis business may be subject to unfavorable
publicity or consumer perception.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Third parties with whom we do business may perceive
themselves as being exposed to reputational risk by virtue of their relationship with us and may ultimately elect to discontinue their
relationships with us.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">There may be unknown health impacts associated
with the use of cannabis and cannabis derivative products.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We may enter into strategic alliances or expand
the scope of currently existing relationships with third parties that we believe </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">complement our business, financial condition and
results of operation and there are risks associated with such activities.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Our success will depend on attracting and retaining
key personnel.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Dependence on Senior Management.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Certain of our directors and officers may have
conflicts of interests due to other business relationships.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Future execution efforts may not be successful.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We have expanded and intend to further expand
our business and operations into jurisdictions outside of Canada, and there are risks associated with doing so.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Our business may be affected by political and
economic instability, and a period of sustained inflation across the markets in which we operate could result in higher operating costs.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We rely on international advisors and consultants
in foreign jurisdictions. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Failure to comply with the Corruption of Foreign
Public Officials Act (Canada) (&ldquo;CFPOA&rdquo;) and the Foreign Corrupt Practices Act (U.S.) (&ldquo;FCPA&rdquo;), as well as the
anti-bribery laws of the other nations in which we conduct business, could subject us to penalties and other adverse consequences.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We may be subject to uninsured or uninsurable
risks.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We may be subject to product liability claims.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Our cannabis products may be subject to recalls
for a variety of reasons.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We are and may become party to litigation, mediation,
and/or arbitration from time to time.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The transportation of our products is subject
to security risks and disruptions. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Our business is subject to the risks inherent
in agricultural operations.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We have in the past, and may in the future, record
significant impairments or write-downs of our assets.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Our operations are subject to various environmental
and employee health and safety regulations.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Climate change may have an adverse effect on demand
for our products or on our operations.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We may not be able to protect our intellectual
property.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We may experience breaches of security at our
facilities or in respect of electronic documents and data storage and may face risks related to breaches of applicable privacy laws.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We may be subject to risks related to our information
technology systems, including cyber-attacks.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We may not be able to successfully identify and
execute future acquisitions or dispositions, or to successfully manage the impacts of such transactions on our operations.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">As a holding company, Aurora Cannabis Inc. is
dependent on its operating subsidiaries to pay dividends and other obligations.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The price of our Common Shares has historically
been volatile. This volatility may affect the value of your investment in Aurora, the price at which you could sell our Common Shares
and the sale of substantial amounts of our Common Shares could adversely affect the price of our Common Shares and the value of your convertible
debentures/notes.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">It is not anticipated that any dividend will be
paid to holders of our Common Shares for the foreseeable future.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Future sales or issuances of equity securities
could decrease the value of our Common Shares, dilute investors&rsquo; voting power, and reduce our earnings per share.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Our management will have substantial discretion
concerning the use of proceeds from future share sales and financing transactions.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The regulated nature of our business may impede
or discourage a takeover, which could reduce the market price of our Common Shares and the value of any outstanding convertible debentures/notes.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">There is no assurance we will meet or continue
to meet, as applicable, the listing standards of NASDAQ and the TSX.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The financial reporting obligations of being a
public company and maintaining a dual listing on the TSX and on Nasdaq requires significant company resources and management attention.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Failure to develop and maintain an effective system
of internal controls increases the risk that we may not be able to accurately and reliably report our financial results or prevent fraud,
which may harm our business, the trading price of our Common Shares and market value of other securities. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We are a Canadian company and shareholder protections
may differ from shareholder protections in the U.S. and elsewhere.</FONT></TD></TR></TABLE>


<!-- Field: Page; Sequence: 23; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We are a foreign private issuer within the meaning
of the rules under the U.S. Exchange Act, and as such is exempt from certain provisions applicable to United States domestic issuers.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Our employees and counterparties may be subject
to potential U.S. entry restrictions as a result of their relationship with us.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Participants in the cannabis industry may have
difficulty accessing the service of banks and financial institutions, which may make it difficult for us to operate.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The Company&rsquo;s employees, independent contractors
and consultants may engage in fraudulent or other illegal activities.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Our business has and may continue to be subject
to disruptions as a result of the COVID-19 pandemic.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Reliva&rsquo;s operations in the U.S. may be impacted
by regulatory action and approvals from the Food and Drug Administration.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The controversy surrounding vaporizers and vaporizer
products may materially and adversely affect the market for vaporizer products and expose us to litigation and additional regulation.
</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We must rely largely on our own market research
and internal data to forecast sales and market demand and market prices which may differ from our forecasts. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The Canadian excise duty framework affects profitability.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We may hedge or enter into forward sales, which
involves inherent risks</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/102% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">The Company may be a passive foreign
investment company, which may result in adverse U.S. federal income tax consequences for U.S. holders of Common Shares.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>PFIC Risk</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Generally, if for any taxable year 75% or more
of the Company&rsquo;s gross income is passive income, or at least 50% of the average quarterly value of the Company&rsquo;s assets are
held for the production of, or produce, passive income, the Company would be characterized as a passive foreign investment company (&ldquo;PFIC&rdquo;)
for U.S. federal income tax purposes. Based on the current profile of the Company&rsquo;s gross income, gross assets, the nature of its
business, and its anticipated market capitalization, the Company believes that it may have been a PFIC for the 2022 taxable year. While
it has not made a determination of expected PFIC status for the current taxable year, there is a risk that it may be a PFIC in the current
taxable year and in the foreseeable future. Because PFIC status is determined on an annual basis and generally cannot be determined until
the end of the taxable year, there can be no assurance that the Company will not be a PFIC for the current or future taxable years. If
the Company is characterized as a PFIC, the Company&rsquo;s shareholders who are U.S. holders may suffer adverse tax consequences, including
the treatment of gains realized on the sale of the Common Shares as ordinary income, rather than as capital gain. A U.S. holder may be
able to make a &quot;qualified electing fund&quot; election (a &ldquo;QEF Election&rdquo;) or, alternatively, a &quot;mark-to-market&quot;
election that could mitigate the adverse U.S. federal income tax consequences that would otherwise apply to such U.S. holder. Upon request
of a U.S. holder, the Company intends to provide the information necessary for a U.S. Holder to make applicable QEF Elections</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; color: #00B0F0"><B>Internal Controls over Financial Reporting</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Disclosure Controls and Procedures</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt; text-align: justify">The Company maintains disclosure controls
and procedures (&ldquo;DC&amp;P&rdquo;) designed to provide reasonable assurance that information required to be disclosed in the Company&rsquo;s
annual filings, interim filings and other reports filed or submitted by it under securities laws is recorded, processed, summarized and
reported accurately and in the time periods specified under such securities laws, and include controls and procedures designed to ensure
such information is accumulated and communicated to the Company&rsquo;s management, including its certifying officers, as appropriate
to allow timely decisions regarding required disclosure. As at June 30, 2023, the CEO and CFO have concluded that the Company&rsquo;s
DC&amp;P were not effective as at that date as a result of the material weakness identified as at March 31, 2023.</P>

<P STYLE="font: 8pt/107% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Changes in Internal Controls over Financial
Reporting (&ldquo;ICFR&rdquo;) </B></P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt; text-align: justify">In compliance with reporting obligations,
management is in the process of assessing the effectiveness of ICFR pertaining to the Bevo AgTech Inc. business unit acquired on August
25, 2022, to be concluded upon as part of the ICFR assessment for the fiscal period ending March 31, 2024. Management, with oversight
from the Audit Committee, also continues to implement remediation measures related to the material weakness as at March 31, 2023, with
a focus on reducing the reliance on manual review procedures over data and information in key business processes, providing training to
control owners, and enhancement to business processes and controls as the Company continues to mature its processes.</P>

<P STYLE="font: 8pt/107% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Aside from these initiatives, no changes were made
during the first quarter to the Company&rsquo;s ICFR that have materially affected, or is likely to materially affect, the Company&rsquo;s
ICFR. Management will continue to report changes to ICFR as well as progress with remediating the material weakness identified as at March
31, 2023.</P>

<P STYLE="font: 8pt/107% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/107% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Management&rsquo;s Assessment on Internal Control
over Financial Reporting </B></P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In accordance with National Instrument 52-109 Certification
of Disclosure in Issuers&rsquo; Annual and Interim Filings and as required by Rule 13a-15(f) and 15d-5(f) of the Securities Exchange Act
of 1934 (the &ldquo;Exchange Act&rdquo;), as amended, management is responsible for establishing and maintaining adequate ICFR. The Company&rsquo;s
management, including the CEO and CFO, has designed ICFR based on the 2013 Internal Control-Integrated Framework issued by the Committee
of Sponsoring Organizations of the Treadway Commission (the &ldquo;COSO Framework&rdquo;) to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of consolidated financial statements for external purposes in accordance with IFRS.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">ICFR is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles. ICFR has inherent limitations. ICFR is a process that involves human diligence and compliance
and is subject to lapses in judgment and breakdowns resulting from human failures. ICFR also can be circumvented by collusion or improper
management override. Because of such limitations, there is a risk that material misstatements will not be prevented or detected on a timely
basis by ICFR. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to
design into the process safeguards to reduce, though not eliminate, this risk.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Under the supervision and with the participation
of our CEO and our CFO, management has ICFR based on the framework set forth in Internal Control - Integrated Framework issued in 2013
by the Committee of Sponsoring Organizations of the Treadway Commission. A material weakness is a deficiency, or a combination of deficiencies,
in ICFR, such that there is a reasonable possibility that a material misstatement of the annual or interim financial statements will not
be prevented or detected on a timely basis. Management has concluded that a material weakness in the company&rsquo;s ICFR continues to
exist as identified and described in the Company&rsquo;s annual reporting for the period ending March 31, 2023.</P>


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    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --> &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>Management Review Controls: </B>The Company
did not consistently execute and document sufficiently precise management review controls, impacting impairment of goodwill, intangible
assets and property, plant &amp; equipment, lease accounting, business combinations and purchase price allocation, inventory provisioning,
and financial statement close processes.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">No material errors were identified in the consolidated
annual financial statements as a result of the material weakness. This material weakness creates a reasonable possibility that material
misstatements in interim or annual financial statements would not be prevented or detected on a timely basis.</P>

<P STYLE="font: 8pt/107% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; color: #00B0F0"><B>Cautionary Statement Regarding
Forward-Looking Statements</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">This MD&amp;A contains certain statements which
may constitute &ldquo;forward-looking information&rdquo; and &ldquo;forward-looking statements&rdquo; within the meaning of Canadian securities
law requirements (collectively, &ldquo;forward-looking statements&rdquo;). These forward-looking statements are made as of the date of
this MD&amp;A and the Company does not intend, and does not assume any obligation, to update these forward-looking statements, except
as required under applicable securities legislation. Forward-looking statements relate to future events or future performance and reflect
Company management&rsquo;s expectations or beliefs regarding future events. In certain cases, forward-looking statements can be identified
by the use of words such as &ldquo;plans&rdquo;, &ldquo;expects&rdquo; or &ldquo;does not expect&rdquo;, &ldquo;is expected&rdquo;, &ldquo;budget&rdquo;,
&ldquo;scheduled&rdquo;, &ldquo;estimates&rdquo;, &ldquo;forecasts&rdquo;, &ldquo;intends&rdquo;, &ldquo;anticipates&rdquo; or &ldquo;does
not anticipate&rdquo;, or &ldquo;believes&rdquo;, or variations of such words and phrases or statements that certain actions, events or
results &ldquo;may&rdquo;, &ldquo;could&rdquo;, &ldquo;would&rdquo;, &ldquo;might&rdquo; or &ldquo;will be taken&rdquo;, &ldquo;occur&rdquo;
or &ldquo;be achieved&rdquo; or the negative of these terms or comparable terminology. By their very nature forward-looking statements
involve known and unknown risks, uncertainties and other factors which may cause the actual results, performance or achievements of the
Company to be materially different from any future results, performance or achievements expressed or implied by the forward-looking statements.
The Company provides no assurance that forward-looking statements will prove to be accurate, as actual results and future events could
differ materially from those anticipated in such statements. Accordingly, readers should not place undue reliance on forward-looking statements.
Forward-looking statements in this MD&amp;A include, but are not limited to, statements with respect to:</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/100% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">pro forma measures including revenue, cash flow,
adjusted gross margin before fair value adjustments, expected SG&amp;A run-rates, and grams produced;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/100% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the Company&rsquo;s ability to fund operating
activities and cash commitments for investing and financing activities for the foreseeable future;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">plans for the repurchase of convertible notes
prior to maturity;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">expectations regarding production capacity, costs
and yields;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">statements made under the heading &ldquo;Our Strategy&rdquo;;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">statements made with respect to the anticipated
disposition of legal claims disclosed under the heading &ldquo;Contingencies&rdquo;;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the Company&rsquo;s strategy and path to deliver
profitability and positive free cash flow;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the acquisition of Bevo and associated impact
on revenue the creation of long-term value;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">expectations for the plant propagation segment,
including contributions from the Sky and Sun facilities;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">future strategic opportunities;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">growth opportunities including the expansion into
additional international markets;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">expectations related to the increased legalization
of medical and consumer markets, including the United States;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the repositioning and improvements in the Company&rsquo;s
consumer business, and associated impact on future profitability and access to new global consumer markets as they open;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/100% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">competitive advantages and strengths in Canadian
and international medical cannabis, scientific leadership, multi-jurisdictional regulatory expertise , compliance, testing, cultivar breeding
and product quality;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">product portfolio and innovation, and associated
revenue growth and impact on future long-term success;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">expectations regarding biosynthetic production
and associated intellectual property;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">critical success factors in the cannabis industry,
including profitable growth, positive cash flow, smart capital allocation and balance sheet health; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/112% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the availability of funds under the Company&rsquo;s
2023 Shelf Prospectus.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/102% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Forward looking information or statements contained
in this document have been developed based on assumptions management considers to be reasonable. Material factors or assumptions involved
in developing forward-looking statements include, without limitation, publicly available information from governmental sources as well
as from market research and industry analysis and on assumptions based on data and knowledge of this industry which the Company believes
to be reasonable.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Such forward-looking statements are estimates reflecting
the Company&rsquo;s best judgment based upon current information and involve a number of risks and uncertainties, and there can be no
assurance that other factors will not affect the accuracy of such forward-looking statements. These risks include, but are not limited
to, the ability to retain key personnel, the ability to continue investing in infrastructure to support growth, the ability to obtain
financing on acceptable terms, the continued quality of our products, customer experience and retention, the development of third party
government and non-government consumer sales channels, management&rsquo;s estimates of consumer demand in Canada and in jurisdictions
where the Company exports, expectations of future results and expenses, the availability of additional capital to complete construction
projects and facilities improvements, the risk of successful integration of acquired business and operations, management&rsquo;s estimation
that SG&amp;A will grow only in proportion of revenue growth, the ability to expand and maintain distribution capabilities, the impact
of competition, the general impact of financial market conditions, the yield from cannabis growing operations, product demand, changes
in prices of required commodities, competition, and the possibility for changes in laws, rules, and regulations in the industry, epidemics,
pandemics or other public health crises, COVID-19, and other risks as set out under &ldquo;Risk Factors&rdquo; contained herein. Readers
are urged to consider the risks, uncertainties and assumptions carefully in evaluating the forward-looking statements.</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Although the Company believes that the expectations
conveyed by the forward-looking statements are reasonable based on the information available to the Company on the date hereof, no assurance
can be given as to future results, approvals or achievements. Forward-looking statements contained in this MD&amp;A and in the documents
incorporated by reference herein are expressly qualified by this cautionary statement.</P>


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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 2pt 0; color: #00B0F0"><B>Cautionary Statement Regarding Certain Non-GAAP
Performance Measures</B></P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">This MD&amp;A contains certain financial performance
measures that are not recognized or defined under IFRS (&ldquo;Non-GAAP Measures&rdquo;). As a result, this data may not be comparable
to data presented by other licensed producers of cannabis and cannabis companies. For an explanation of these measures to related comparable
financial information presented in the consolidated Financial Statements prepared in accordance with IFRS, refer to the discussion below.
The Company believes that these Non-GAAP Measures are useful indicators of operating performance and are specifically used by management
to assess the financial and operational performance of the Company. These Non-GAAP Measures include, but are not limited, to the following:</P>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cannabis net revenue represents revenue from the
sale of cannabis products, excluding excise taxes. Cannabis net revenue is further broken down as follows:</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">o</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Medical cannabis net revenue represents Canadian
and international cannabis net revenue for medical cannabis sales only.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">o</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Consumer cannabis net revenue represents cannabis
net revenue for consumer cannabis sales only.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">o</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Wholesale bulk cannabis net revenue represents
cannabis net revenue for wholesale bulk cannabis only.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">o</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Management believes the cannabis net revenue measures
provide more specific information about the net revenue purely generated from our core cannabis business and by market type.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Average net selling price of dried cannabis excluding
bulk sales, is calculated by taking net revenue from dried cannabis, less net revenue from wholesale bulk cannabis sold in the period,
which is then divided by total grams and gram equivalent of cannabis sold in the period. Management believes the average net selling price
per gram or gram equivalent measure provides more specific information about the pricing trends over time</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Gross profit and margin before FV adjustments
on cannabis net revenue is calculated by subtracting (i) cost of sales, before the effects of changes in FV of biological assets and inventory,
and (ii) cost of sales from plant propagation ancillary support functions, from total cannabis net revenue. Gross margin before FV adjustments
on cannabis net revenue is calculated by dividing gross profit before FV adjustments on cannabis net revenue divided by cannabis net revenue.
Management believes that these measures provide useful information to assess the profitability of our cannabis operations as it excludes
the effects of non-cash FV adjustments on inventory and biological assets, which are required by IFRS.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Adjusted gross profit and margin before FV adjustments
on cannabis net revenue represents cash gross profit and gross margin on cannabis net revenue and is calculated by subtracting from total
cannabis net revenue (i) cost of sales, before the effects of changes in FV of biological assets and inventory; (ii) cost of sales from
plant propagation ancillary support functions; and removing (iii) depreciation in cost of sales; (iv) cannabis inventory impairment; and
(v) business transformation, non-recurring, and out-of-period adjustments. Adjusted gross margin before FV adjustments on cannabis net
revenue is calculated by dividing adjusted gross profit before FV adjustments on cannabis net revenue divided by cannabis net revenue.
Adjusted gross profit and gross margin before FV adjustments on cannabis net revenue is further broken down as follows:</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">o</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Adjusted gross profit and gross margin before
FV adjustments on medical cannabis net revenue represents gross profit and gross margin before FV adjustments on sales generated in the
medical market only.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">o</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Adjusted gross profit and gross margin before
FV adjustments on consumer cannabis net revenue represents gross profit and gross margin before FV adjustments on sales generated in the
consumer market only.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">o</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Adjusted gross profit and gross margin before
FV adjustments on wholesale bulk cannabis net revenue represents gross profit and gross margin before FV adjustments on sales generated
from wholesale bulk cannabis only.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">o</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Management believes that these measures provide
useful information to assess the profitability of our cannabis operations as it represents the cash gross profit and margin generated
from cannabis operations and excludes (i) out-of-period adjustments to provide information that reflects current period results; and (ii)
excludes the effects of non-cash FV adjustments on inventory and biological assets, which are required by IFRS. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Adjusted EBITDA is calculated as net income (loss)
from continuing operations excluding income tax expense (recovery), other income (expenses), share-based compensation, depreciation and
amortization, acquisition costs, changes in fair value of inventory sold, inventory impairment adjustments, changes in fair value of biological
assets, costs related to our business transformation, out-of-period adjustments, non-recurring items and costs related to business operations
focused on developing international markets prior to commercialization. Adjusted EBITDA is intended to provide a proxy for the Company&rsquo;s
operating cash flow and is widely used by industry analysts to compare Aurora to its competitors, and derive expectations of future financial
performance for Aurora, and excludes out-of-period adjustments that are not reflective of current operating results. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Management believes that working capital is an
important liquidity measure and is defined as current assets less current liabilities as stated on the Company&rsquo;s Consolidated Statements
of Financial Position. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Adjusted SG&amp;A is defined as SG&amp;A, less
business transformation, non-recurring, market development, and out-of-period costs. Management believes this measure provides useful
information to assess the recurring costs of our operations. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Adjusted R&amp;D is defined as R&amp;D, less business
transformation, non-recurring and out-of-period costs. Management believes this measure provides useful information to assess the recurring
costs of our operations.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Non-GAAP Measures should be considered together
with other data prepared accordance with IFRS to enable investors to evaluate the Company&rsquo;s operating results, underlying performance
and prospects in a manner similar to Aurora&rsquo;s management. Accordingly, these Non-GAAP Measures are intended to provide additional
information and should not be considered in isolation or as a substitute for measures of performance prepared in accordance with IFRS.</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt/112% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></P>
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<P STYLE="margin: 0; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></P>

<P STYLE="margin: 0; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">26 &#8239;| <B>AURORA CANNABIS INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>Q1 2024 MD&amp;A</FONT></P>

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<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>4
<FILENAME>ex993.htm
<DESCRIPTION>CERTIFICATION OF CHIEF EXECUTIVE OFFICER
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Exhibit 99.3</B></FONT></P>

<P STYLE="margin: 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></P>

<P STYLE="margin: 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Form 52-109F2</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>Certification of Interim Filings</I></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>Full Certificate</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">I, Miguel Martin, Chief Executive Officer of Aurora Cannabis Inc.,
certify the following:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD><B><I>Review:</I></B> I have reviewed the interim financial report and interim MD&amp;A (together, the &ldquo;interim filings&rdquo;)
of Aurora Cannabis Inc. (the &ldquo;issuer&rdquo;) for the interim period ended June 30, 2023.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">2.</TD><TD><B><I>No misrepresentations:</I></B> Based on my knowledge, having exercised reasonable diligence, the interim filings do not contain
any untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement
not misleading in light of the circumstances under which it was made, with respect to the period covered by the interim filings.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">3.</TD><TD><B><I>Fair presentation:</I></B> Based on my knowledge, having exercised reasonable diligence, the interim financial report together
with the other financial information included in the interim filings fairly present in all material respects the financial condition,
financial performance and cash flows of the issuer, as of the date of and for the periods presented in the interim filings.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">4.</TD><TD><B><I>Responsibility: </I></B>The issuer&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining
disclosure controls and procedures (DC&amp;P) and internal control over financial reporting (ICFR), as those terms are defined in National
Instrument 52-109 <I>Certification of Disclosure in Issuers&rsquo; Annual and Interim Filings,</I> for the issuer.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">5.</TD><TD><B><I>Design:</I></B> Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the issuer&rsquo;s other certifying
officer(s) and I have, as at the end of the period covered by the interim filings</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>designed DC&amp;P, or caused it to be designed under our supervision, to provide reasonable assurance that</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>material information relating to the issuer is made known to us by others, particularly during the period in which the interim filings
are being prepared; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>information required to be disclosed by the issuer in its annual filings, interim filings or other reports filed or submitted by it
under securities legislation is recorded, processed, summarized and reported within the time periods specified in securities legislation;
and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>designed ICFR, or caused it to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external purposes in accordance with the issuer&rsquo;s GAAP.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">5.1</TD><TD><B><I>Control framework:</I></B> The control framework the issuer&rsquo;s other certifying officer(s) and I used to design the issuer&rsquo;s
ICFR is the Internal Control - Integrated Framework (COSO Framework 2013) published by The Committee of Sponsoring Organization of the
Treadway Commission (COSO).</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">5.2</TD><TD><B><I>ICFR - material weakness relating to design</I>:</B> The issuer has disclosed in its interim MD&amp;A for each material weakness
relating to design existing at the end of the interim period:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>a description of the material weakness;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>the impact of the material weakness on the issuer&rsquo;s financial reporting and its ICFR; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>the issuer&rsquo;s current plans, if any, or any actions already undertaken, for remediating the material weakness.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">5.3</TD><TD><B><I>Limitation on scope of design:</I></B> N/A</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -1in"><B><I>&nbsp;</I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">6.</TD><TD><B><I>Reporting changes in ICFR:</I></B> The issuer has disclosed in its interim MD&amp;A any change in the issuer&rsquo;s ICFR that
occurred during the period beginning on April 1, 2023 and ended on June 30, 2023 that has materially affected, or is reasonably likely
to materially affect, the issuer&rsquo;s ICFR.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Date: <B>August 10, 2023</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I><U>/s/ Miguel Martin</U></I><U>&#9;&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Miguel Martin</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Chief Executive Officer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="margin: 0; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></P>

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<DOCUMENT>
<TYPE>EX-99.4
<SEQUENCE>5
<FILENAME>ex994.htm
<DESCRIPTION>CERTIFICATION OF CHIEF FINANCIAL OFFICER
<TEXT>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Exhibit 99.4</B></FONT></P>

<P STYLE="margin: 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></P>

<P STYLE="margin: 0; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B></B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Form 52-109F2</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>Certification of Interim Filings</I></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>Full Certificate</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">I, Glen Ibbott, Chief Financial Officer of Aurora Cannabis Inc.,
certify the following:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD><B><I>Review:</I></B> I have reviewed the interim financial report and interim MD&amp;A (together, the &ldquo;interim filings&rdquo;)
of Aurora Cannabis Inc. (the &ldquo;issuer&rdquo;) for the interim period ended June 30, 2023.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">2.</TD><TD><B><I>No misrepresentations:</I></B> Based on my knowledge, having exercised reasonable diligence, the interim filings do not contain
any untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement
not misleading in light of the circumstances under which it was made, with respect to the period covered by the interim filings.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">3.</TD><TD><B><I>Fair presentation:</I></B> Based on my knowledge, having exercised reasonable diligence, the interim financial report together
with the other financial information included in the interim filings fairly present in all material respects the financial condition,
financial performance and cash flows of the issuer, as of the date of and for the periods presented in the interim filings.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">4.</TD><TD><B><I>Responsibility: </I></B>The issuer&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining
disclosure controls and procedures (DC&amp;P) and internal control over financial reporting (ICFR), as those terms are defined in National
Instrument 52-109 <I>Certification of Disclosure in Issuers&rsquo; Annual and Interim Filings,</I> for the issuer.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">5.</TD><TD><B><I>Design:</I></B> Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the issuer&rsquo;s other certifying
officer(s) and I have, as at the end of the period covered by the interim filings</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>designed DC&amp;P, or caused it to be designed under our supervision, to provide reasonable assurance that</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>material information relating to the issuer is made known to us by others, particularly during the period in which the interim filings
are being prepared; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>information required to be disclosed by the issuer in its annual filings, interim filings or other reports filed or submitted by it
under securities legislation is recorded, processed, summarized and reported within the time periods specified in securities legislation;
and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>designed ICFR, or caused it to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external purposes in accordance with the issuer&rsquo;s GAAP.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">5.1</TD><TD><B><I>Control framework:</I></B> The control framework the issuer&rsquo;s other certifying officer(s) and I used to design the issuer&rsquo;s
ICFR is the Internal Control - Integrated Framework (COSO Framework 2013) published by The Committee of Sponsoring Organization of the
Treadway Commission (COSO).</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">5.2</TD><TD><B><I>ICFR - material weakness relating to design</I>:</B> The issuer has disclosed in its interim MD&amp;A for each material weakness
relating to design existing at the end of the interim period:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>a description of the material weakness;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>the impact of the material weakness on the issuer&rsquo;s financial reporting and its ICFR; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>the issuer&rsquo;s current plans, if any, or any actions already undertaken, for remediating the material weakness.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">5.3</TD><TD><B><I>Limitation on scope of design:</I></B> N/A</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -1in"><B><I>&nbsp;</I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">6.</TD><TD><B><I>Reporting changes in ICFR:</I></B> The issuer has disclosed in its interim MD&amp;A any change in the issuer&rsquo;s ICFR that
occurred during the period beginning on April 1, 2023 and ended on June 30, 2023 that has materially affected, or is reasonably likely
to materially affect, the issuer&rsquo;s ICFR.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Date: <B>August 10, 2023</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I><U>/s/ Glen Ibbott&#9;</U></I><U>&#9; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9;</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Glen Ibbott</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Chief Financial Officer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="margin: 0; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
