Assets Held for Sale and Discontinued Operations (Tables)

Assets held for sale are comprised of the following:


	Note	ICC	Land	Equipment	Bevo	Total
		$	$	$	$	$
Balance, March 31 2024		199	—	1,200	—	1,399

Additions		14,089	—	—	—	14,089
Impairment		(11,643)	—	—	—	(11,643)
Foreign exchange		57	—	—	—	57
Liabilities held for sale		(1,281)	—	—	—	(1,281)
Proceeds from disposal		(1,199)	—	(1,200)	—	(2,399)

Balance, March 31, 2025		222	—	—	—	222
Transfer from property, plant and equipment		—	1,548	371	—	1,919
Additions		—	—	—	178,103	178,103

Foreign exchange		(6)	67	—	—	61
Liabilities held for sale	10	—	—	—	(110,089)	(110,089)
Proceeds from disposal		(216)	—	—	(15,730)	(15,946)
Impairment		—	—	—	(25,068)	(25,068)
Non-controlling interest					(27,216)	(27,216)
Balance, March 31, 2026		—	1,615	371	—	1,986

The following table summarizes the financial results of Bevo and ICC presented as discontinued operations for the respective periods:


	Years ended March 31,
		2026		2025
		$		$
Revenue		56,163		54,729

Cost of sales		67,836		46,960

Loss on changes in fair value of inventory and biological assets sold		11,561		9,822
Unrealized gain on changes in fair value of biological assets		(12,856)		(7,250)
Gross profit (loss)		(10,378)		5,197

Operating expenses
General and administration		5,492		7,303
Sales and marketing		45		110


Depreciation and amortization		4,489		6,162
Share-based compensation		—		81
Total operating expenses		10,026		13,656

Other income (expenses)
Interest and other income		239		1,015
Finance and other costs		(5,896)		(5,718)
Foreign exchange loss (gain)		72		390

Other gains (losses)		558		(418)
Impairment of property, plant, and equipment		—		(11,870)
Impairment of intangible assets and goodwill		(23,367)		—

Total other income (expenses)		(28,394)		(16,601)

Income (loss) before income tax recovery (expense)		(48,798)		(25,060)

Income tax recovery (expense)
Current tax		—		(436)
Deferred tax		(3,479)		37
Income tax recovery (expense)		(3,479)		(399)



Impairment of plant propagation		(25,068)		—

Net loss from discontinued operations		(77,345)		(25,459)

Net loss from discontinued operations attributable to:
Aurora Cannabis Inc.		$	(63,141)	$	(24,782)
Non-controlling interest		$	(14,204)	$	(677)

The following summarizes the impairment resulting from the Bevo Transaction on February 17, 2026:


			Total

			$
Consideration:
Cash			5,500
Preferred shares			10,230
Total consideration			15,730

Net assets disposed			68,014
Less: Non-controlling interest			(27,216)
			40,798
Impairment of Plant Propagation			(25,068)