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FORM 51-102F3 MATERIAL CHANGE REPORT Item 1 Name and Address of Company Aurora Cannabis Inc. (" Aurora " or the " Company ") 2207-90b Street SW Edmonton, Alberta T6X 1V8 Item 2 Date of Material Change February 7 , 2024 I

Key Takeaway: Aurora Cannabis Inc. reported a significant material change involving the acquisition of the remaining 90% equity interest in Indica Industries Pty Ltd, known as MedReleaf Australia. This acquisition, valued at AUD$50 million, was executed through a combination of cash payment and share issuance. The company aims to expand its footprint in the medical cannabis sector through this strategic purchase. Further details can be accessed through company communications and press releases.

Market Sentiment Analysis

POSITIVE FACTORS

  • Acquisition of 90% stake in MedReleaf Australia strengthens market position.
  • Transaction valued at AUD$50 million indicates substantial investment.
  • Payment structure includes both cash and share issuance, aligning interests.

Full Press Release Details

MATERIAL CHANGE REPORT
Item 1 Name and Address of Company
Aurora Cannabis Inc. ("Aurora"
Item 2 Date of Material Change
A press release describing the material change was
disseminated by Aurora on February 8, 2024 through Cision PR Newswire and can be found on SEDAR+ at www.sedarplus.ca.
Item 4 Summary of Material Change
A wholly-owned subsidiary ("Aurora Sub")
acquired the remaining approximately 90% equity interest that Aurora did not previously own of Indica Industries Pty Ltd ("MedReleaf
Australia"), a leading distributor of medical cannabis products, for an enterprise value of AUD$50 million, subject to customary
adjustments. Aurora paid AUD$9.45 million in cash with the balance of the purchase price satisfied by the issuance of common shares of
Aurora (the "Aurora Shares").
Item 5 Full Description of Material Change
Description of Material Change
On February 7, 2024, Aurora, through Aurora Sub, purchased
the remaining approximately 90% equity interest of MedReleaf Australia at a total enterprise value of AUD$50 million subject to customary
adjustments (the "Transaction"). As consideration, Aurora (i) issued the selling shareholders an aggregate of 69,489,941
Aurora Shares (the "Share Consideration"); and (ii) paid the selling shareholders AUD$9.45 million in cash (the "Cash
Consideration" and together with the Share Consideration, the "Consideration"), subject to customary adjustments
post-closing. Approximately 10% of the Consideration will be held in escrow to ensure certain obligations of the selling shareholders.
for Restructuring Transactions
Item 6 Reliance on subsection 7.1(2) of National
Item 7 Omitted Information
Item 8 Executive Officer
Further information regarding the matters described
in this report may be obtained from Ananth Krishnan, Vice President, Strategic Finance, who is knowledgeable about the details of the
Transaction and may be contacted at Ananth.krishnan@auroramj.com.
Item 9 Date of Report

Frequently Asked Questions

What company made the recent material change announcement?

Aurora Cannabis Inc. is the company that announced the material change.

When was the press release about the material change issued?

The press release was issued on February 8, 2024.

What did Aurora acquire from Indica Industries Pty Ltd?

Aurora acquired approximately 90% equity interest in MedReleaf Australia.

What was the total enterprise value of the acquisition?

The total enterprise value of the acquisition was AUD$50 million.

How much cash did Aurora pay for the acquisition?

Aurora paid AUD$9.45 million in cash for the acquisition.

Last updated: Feb 8, 2024