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美國
美國證券交易委員會
華盛頓特區，20549

形式 40-F

¨			根據1934年《證券交易法》第12條所作的登記聲明
x			根據1934年《證券交易法》第13(A)或15(D)條提交的年度報告

截至該財政年度為止3月31, 2024			委員會文件號： 001-38691

奧羅拉大麻公司.

（註冊人章程中規定的確切名稱）

不列顛哥倫比亞，加拿大

2833

不適用

(公司或組織的省或其他司法管轄區)

(主要標準行業分類代碼)

(税務局僱主 識別號碼)

2207 90 B聖西南部

埃德蒙頓, 艾伯塔省, T6 X 1V8
電話：1-855-279-4652

(註冊人主要執行辦公室的地址和電話號碼)

企業服務公司
小瀑布大道251號
紐卡斯爾郡
威爾明頓, 特拉華州19808
電話：1-800-927-9800

(姓名、地址(包括郵政編碼)和電話號碼(包括
美國服務代理的區號)

根據該法第12(B)條登記或將登記的證券：

每個班級的標題			交易代碼			註冊的每個交易所的名稱
普通股，無面值			ACB			納斯達克資本市場
購買普通股的權利，無面值

根據該法第12(G)條登記或將登記的證券：沒有一

根據該法第15（d）條有報告義務的證券： 沒有一

如屬年度報告，請勾選該表格所填報的資料：

x			《年度信息表》			x			*經審計的年度財務報表

説明截至年度報告所涉期間結束時註冊人的每一類資本或普通股的流通股數量：54,545,797

用複選標記表示註冊人(1)是否在過去12個月內(或註冊人被要求提交該等報告的較短期限內)提交了《交易所法案》第13條或第15(D)條要求提交的所有報告，以及(2)在過去90天內是否符合該等提交要求。

是

x

不是

¨

---

用複選標記表示註冊人是否在過去12個月內(或註冊人被要求提交和發佈此類文件的較短時間內)以電子方式提交了根據S-T規則405(本章232.405節)要求提交和發佈的每個交互數據文件。

是

x

不是

¨

用複選標記表示註冊人是否是交易法第12b-2條所界定的新興成長型公司。

新興成長型公司¨

如果一家根據美國公認會計原則編制財務報表的新興成長型公司，用複選標記表示註冊人是否已選擇不使用延長的過渡期來遵守†根據交易法第13(A)節提供的任何新的或修訂的財務會計準則。¨

†新的或修訂的財務會計準則是指財務會計準則委員會在2012年4月5日之後發佈的對其會計準則編纂的任何更新。

用複選標記表示註冊人是否提交了一份報告，證明其管理層根據《薩班斯-奧克斯利法案》(《美國聯邦法典》第15編，第7262(B)節)第404(B)條對其財務報告的內部控制的有效性進行了評估，該評估是由編制或發佈其審計報告的註冊會計師事務所進行的。☒

如果證券是根據該法第12(B)條登記的，應用複選標記表示登記人的財務報表是否反映了對以前發佈的財務報表的錯誤更正。☒

用複選標記表示這些錯誤更正中是否有任何重述需要對註冊人的任何執行人員在相關恢復期間根據第240.10D-1(B)條收到的基於激勵的薪酬進行恢復分析。☒

II

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介紹性信息

Aurora Cannabis Inc.(The公司“或”奧羅拉)是經修訂的1934年《證券交易法》規則3b-4所界定的“外國私人發行人”(《交易所法案》“)，並且是一家加拿大發行人，有資格根據交易法第13節的Form 40-F根據多司法管轄區披露制度(TheMJDS“)由美國證券交易委員會(”美國證券交易委員會”).該公司的普通股在多倫多證券交易所和納斯達克資本市場上市（“納斯達克“)，商品代號為”ACB“。

在本年度報告中，除文意另有所指外，凡提及“我們”、“公司”或“奧羅拉”，均指奧羅拉大麻公司及其全資子公司。

除非另有説明，本年度報告中的所有金額均以加元表示，所有提及的“$”均指加元，提及的“美元”或“美元”均指美元。

經審計的財務報表、管理層的討論和分析

和年度信息表

以下主要文件作為證物提交給本年度報告，並作為參考納入本年度報告：

文檔			證物編號：
公司截至2024年3月31日財年的經審計綜合財務報表及其附註，以及獨立註冊會計師事務所的相關報告			99.5
管理層對公司截至2024年3月31日財年的討論和分析（““MD&A”)*			99.6
公司截至2024年3月31日財年的年度信息表（“AIF”)			99.7

前瞻性陳述

本年度報告包括或引用某些可能構成美國定義的“前瞻性信息”和“前瞻性陳述”的陳述1995年私人證券訴訟改革法（統稱為"前瞻性陳述“或”FLS“)。這些前瞻性陳述是在本年度報告發布之日作出的，公司不打算也不承擔任何義務來更新這些財務報告，除非適用的證券法規要求更新。財務報告與未來事件或未來業績有關，反映了公司管理層對未來事件的期望或信念。在某些情況下，可通過使用“計劃”、“預期”或“不預期”、“預期”、“預算”、“預定”、“估計”、“預測”、“打算”、“預期”或“不預期”或“相信”等詞語或短語的變體或某些行動、事件或結果“可能”、“可能”、“將”、“可能”或“將採取”的陳述來確定，“發生”或“將實現”或這些術語或類似術語的否定。財務報告本身的性質涉及已知和未知的風險、不確定因素和其他因素，這些風險、不確定因素和其他因素可能導致公司的實際結果、業績或成就與財務報告明示或暗示的任何未來結果、業績或成就大不相同。該公司不能保證FLS將被證明是準確的，因為實際結果和未來事件可能與這類陳述中預期的大不相同。因此，讀者不應過度依賴FLS。本年度報告和通過引用併入的文件中的某些財務報告包括但不限於以下內容：

•預計措施包括收入、現金流、公允價值調整前的調整後毛利率、預期銷售、一般和行政(“SG&A“)運行率和生產量；

•公司的戰略和在“我們的戰略”標題下討論的其他事項；

•預期處置在“法律訴訟和監管行動”標題下披露的法律索賠；

•公司實現正EBITDA和運營現金流的能力；

•在公司現金流為正之前，公司為運營提供資金的能力；

1

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•計劃的成本效率，包括但不限於運營效率和其他SG&A費用的減少；

•與成人娛樂和醫療市場的發展和合法化有關的期望；

•增長機會，包括擴展到更多的國際成人娛樂市場；

•對該公司在德國成人娛樂市場開業後參與該市場的能力的期望；

•本公司的產品組合和創新；

•競爭優勢，包括但不限於醫療和科學領導地位、多司法管轄區的監管專長，以及該公司在大麻育種和遺傳方面的持續投資；

•對生物合成生產和相關知識產權的期望；

•收購Thrive、Bevo和MedReleaf Australia，以及相關的好處和對未來業務業績的影響。

本文件中包含的前瞻性信息或陳述是基於管理層認為合理的假設編制的。制定前瞻性陳述所涉及的重大因素或假設包括但不限於，來自政府來源的公開信息，以及來自市場研究和行業分析的信息，以及基於公司認為合理的基於該行業的數據和知識的假設。

此類前瞻性陳述是反映公司根據當前信息作出的最佳判斷的估計，涉及許多風險和不確定因素，不能保證其他因素不會影響此類前瞻性陳述的準確性。這些風險包括但不限於：留住關鍵人員的能力，繼續投資基礎設施以支持增長的能力，以可接受的條件獲得融資的能力，我們產品的持續質量，客户體驗和保留，第三方政府和非政府消費者銷售渠道的發展，管理層對加拿大和公司出口司法管轄區消費者需求的估計，對未來業績和支出的預期，完成建設項目和設施改進的額外資本的可用性，收購的業務和運營成功整合的風險，管理層對SG&A將僅按收入增長比例增長的估計，這些信息包括：擴大和維持分銷能力的能力、競爭的影響、金融市場狀況的一般影響、大麻種植業務的產量、產品需求、所需商品的價格變化、競爭、改變行業法律、規則和條例的可能性、流行病、流行病或其他公共衞生危機，以及本文提供的最新情況。另請參閲AIF中的“業務風險因素説明”。敦促讀者在評估前瞻性陳述時仔細考慮風險、不確定性和假設。

儘管公司認為前瞻性陳述所傳達的預期是合理的，但不能對未來的結果、批准或成就作出保證。本年度報告和本文引用的文件中包含的前瞻性陳述明確受本警示聲明的限制。

這一討論以及本文引用的AIF和MD&A中包含的風險因素的討論，並不是可能影響有關公司的任何前瞻性陳述或信息的全部因素。

致美國讀者的提示：
美國和加拿大報告做法的差異

本公司獲準根據加拿大的披露要求編制本年度報告，而加拿大的披露要求不同於美國的要求。本公司歷來根據國際會計準則委員會發布的國際財務報告準則編制綜合財務報表，該準則在某些方面不同於美國公認會計準則(“美國公認會計原則“)和美國證券交易委員會規定的做法。因此，本年度報告中引用的公司財務報表可能無法與根據美國公認會計原則編制的財務報表相比較。

2

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通貨

除非另有説明，本年度報告中的所有金額均以加元表示。根據加拿大銀行公佈的每日匯率，2024年3月28日(即截至2024年3月31日的前一年的最後一個工作日)，加元兑美元的匯率為1美元=1.3550美元。

控制和程序

披露控制和程序

在本年度報告表格40-F的附件99.6所載的MD&A副標題“披露控制和程序”下的“披露控制和財務報告的內部控制程序”一節中所提供的信息，通過引用併入本文。

管理層關於財務報告內部控制的年度報告

本年度報告表格40-F附件99.6所載“管理層對財務報告內部控制的評估”副標題下的“財務報告的披露控制和程序及內部控制”一節所提供的信息以引用的方式併入本文。

註冊會計師事務所認證報告

本公司以Form 40-F格式提交的經審計年度財務報表附件99.5所載的“獨立註冊會計師事務所報告”項下所提供的披露，在此併入作為參考。

財務報告內部控制的變化

本年度報告表格40-F的附件99.6所載的“財務報告內部控制的變更”副標題下的“披露控制和程序及財務報告的內部控制”一節所提供的信息以引用的方式併入本文。

公司治理

公司董事會（“衝浪板”) 負責本公司的企業管治，並設有以下獨立的指定常設委員會：提名及企業管治委員會、人力資源及薪酬委員會及審計委員會。各委員會章程可在公司網站上查閲，網址為：https://www.auroramj.com/investors/corporate-governance/.此外，本公司的審計委員會章程作為附表“A”附於本年度報告附件99.7的AIF。

提名和公司治理委員會

提名及企業管治委員會(“N&CGC)負責篩選董事會提名人，並每年評估董事和被提名人的技能和資歷，以確保董事會成員擁有適合公司當前需要的技能和資歷。此外，N&CGC每年審查董事會技能矩陣、委員會章程和董事會政策，監督董事會有效性流程以及董事的入職和教育，並負責監督和監測公司在環境、社會和治理方面的方法、政策和實踐。N&CGC由諾瑪·比徹姆(主席)、羅恩·芬克、奇特萬特·科利、亞當·斯維拉斯組成。董事會已經確定，根據納斯達克獨立標準第5605(A)(2)條規定的獨立標準，N&CGC的所有成員都是獨立的。

人力資源和薪酬委員會

人力資源和薪酬委員會(“HRCC“)負責(A)根據本公司的目標及宗旨審核及批准董事及高管薪酬，(B)審核及批准本公司的激勵性薪酬及以股權為本的計劃及安排(C)高管繼任計劃；及(D)定期向董事會彙報人力資源協調委員會的活動。在就董事和高管薪酬提出建議時，HRCC會考慮薪酬類型以及支付給可比較的加拿大上市公司董事和高管的金額。人權協調委員會由以下人員組成

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特里薩·費爾斯通(主席)、亞當·斯維拉斯和羅恩·芬克。董事會認定，根據納斯達克《董事獨立性標準》第5605(A)(2)條規定的獨立性標準，****的所有成員都是獨立的。

審計委員會

我們的董事會成立了一個獨立的審計委員會，以監督我們的會計和財務報告程序以及對我們的年度財務報表的審計。

審計委員會由Chitwant Kohli(主席)、Ron Funk、Theresa Firestone和Norma Beuchamp組成。董事會已認定審核委員會符合納斯達克規則第5605(C)(2)(A)條所載的組成要求，而審核委員會的每名成員均為獨立成員，一如交易所法令第10A-3條及納斯達克董事獨立性準則第5605(A)(2)條所述。審計委員會的四名成員都有財務知識，這意味着他們能夠閲讀和理解公司的財務報表，並瞭解公司財務報表中合理預期提出的問題的廣度和複雜程度。

審計委員會財務專家

董事會認定，Shan·阿特金斯和Chitwant Kohli有資格成為“審計委員會財務專家”(定義見一般指示B第(8)(B)段至表格40-F)和納斯達克規則第5605(C)(2)(A)條規定的“財務經驗豐富的審計委員會成員”。

預先批准以下機構提供的審計和非審計服務
獨立審計師

審核委員會章程列明有關本公司外聘核數師提供非審核服務的責任，並要求審核委員會根據適用法律預先批准所有由本公司外聘核數師提供的許可非審核服務。

主要會計費用和服務--獨立核數師

加拿大不列顛哥倫比亞省温哥華的畢馬威會計師事務所(審計公司ID：85) (“畢馬威”），在截至2024年3月31日和2023年3月31日的財政期間擔任我們的獨立註冊會計師事務所。

下表列出了有關畢馬威在過去兩個會計期間向我們收取的加元金額的信息：

財政期間結束			審計費 ($)(2)			審計相關費用 ($)(3)			税費 ($)(4)			所有其他費用 ($)(5)
2024年3月31日			3,536,677			—			271,887			—
2023年3月31(1)			3,388,832			—			356,438			—

備註

(1)在此期間，該公司將其財年末從6月30日更改為3月31日，因此，該行中的數字代表截至2023年3月31日的九（9）個月的信息。

(2)“審計費用”包括年度審計和財務報表季度審查的績效費用，其中包括對重大交易和事項的審計，以及對招股説明書和融資文件的審查，包括對承銷商的相關協助。

(3)“審計相關費用”包括未反映在(2).

(4)“税費”包括税務遵從費和税務諮詢費。

(5)“所有其他費用”是指特別項目的費用，包括審查招股説明書和融資文件。

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審計委員會的預先審批政策

本公司管理層不時向審計委員會推薦由本公司核數師提供的審計和非審計服務，並請求審計委員會批准。

審計委員會可授權其一名或多名成員預先批准由本公司外聘核數師向本公司或其附屬公司提供的非審計服務。非審計服務的預先核準必須在這種預先核準之後的第一次預定會議上提交給審計委員會。

審計委員會可通過採用聘用非審計服務的具體政策和程序來履行其預先批准非審計服務的職責，前提是關於特定服務的政策和程序已詳細説明，審計委員會被告知每項非審計服務，並且程序不包括將審計委員會的職責轉授給管理層。

表外安排

本年度報告表格40-F的附件99.6所載的“財務報告內部控制變更”副標題下的“財務報告內部控制”一節所提供的信息通過引用併入本年度報告。

道德準則

我們通過了《商業行為和道德準則》(《代碼“)這適用於公司及其子公司的高級管理人員(包括但不限於首席執行官、首席財務官和其他高級管理人員)、員工和董事，並促進誠實和道德行為等。本守則符合表格40-F所指的“道德守則”的要求。本守則上次由本公司董事會於2024年3月21日審閲及批准。該守則可在公司簡介下查閲，網址為Www.SEDAR.com 以及在公司的網站上Https://investor.auroramj.com/about-aurora/corporate-governance/.

於截至二零二四年三月三十一日止財政年度內，並無根據一般指示B第9段的規定須披露的守則作出重大修訂，亦無豁免本公司任何主要行政人員或任何執行類似職能的人士。

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依據規例Btr發出的通知

於截至2024年3月31日止財政年度內，本公司並無根據《BTR規例》第104條的規定，就受《BTR規例》第101條規定的禁售期所規限的任何股權證券發出通知。

納斯達克的公司治理

我們的普通股在納斯達克上交易，代碼是“ACB”。納斯達克第5615(A)(3)條允許外國私人發行人遵循其母國慣例，以替代納斯達克的公司治理要求，前提是該發行人在提交給美國證券交易委員會的年報中就其未遵循的每一項要求進行了適當披露，包括簡要説明其為替代此類納斯達克公司治理要求而遵循的母國慣例。

我們的治理做法與國內公司根據納斯達克規則第5600條所遵循的做法有以下不同：

股東大會法定人數要求:第5620(C)條規定，每家上市公司必須規定上市公司普通股持有人的任何會議的法定人數不少於有權投票的上市公司已發行普通股的33.5%。本公司的章程細則規定了公司的法定人數要求，其中規定，如果有兩名人士是或委託代表一名或多名股東，且他們總共持有至少5%的已發行普通股，則出席本公司股東大會的法定人數。

股東批准要求：在某些情況下，納斯達克上市規則第5635條要求各發行人在發行與以下事項有關的證券前須獲得股東批准：(I)收購另一公司的股票或資產；(Ii)高級管理人員、董事、僱員或顧問的股權薪酬；(Iii)控制權的變更；及(Iv)公開發售以外的交易。本公司不遵守本納斯達克上市規則。相反，本公司遵守母國慣例，在上述情況下發行證券時，對股東批准(包括在某些情況下不需要任何股東批准)有不同的要求。

上述規定符合加拿大的法律、習俗和慣例。

更正以前發佈的財務報表

列於附件99.5的經審計綜合財務報表反映了應付賬款和應計負債中的多報情況的更正，特別是與收到的未開票的應計項目有關的多報，並相應多報了銷售成本。更多信息見經審計的合併財務報表附註2(1)。本公司的結論是，該等差異對其先前發出的財務報表並無重大影響，但已決定應更正經審核綜合財務報表附註2(I)所載比較披露的披露。這些調整導致了公司銷售成本的降低，對公司基於業績的薪酬安排中使用的指標沒有不利影響。因此，公司得出的結論是，根據本表格40-F所附的公司高管薪酬追回政策，不需要追回，如附件97所示。

煤礦安全信息披露

不適用。

承諾

本公司承諾親自或通過電話讓代表答覆委員會工作人員提出的詢問，並在委員會工作人員提出要求時迅速提供信息。

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關於：依據表格40-F登記的證券；產生提交表格40-F年度報告的義務的證券；或所述證券的交易。

同意送達法律程序文件

本公司此前已向美國證券交易委員會提交了以F-X表格形式送達法律程序文件的同意書。本公司服務代理人的名稱或地址如有任何變更，應通過修改提及本公司文件編號的F-X表格，迅速通知美國證券交易委員會。

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展品索引

展品編號			展品説明
97			退還政策
99.1			根據2002年《薩班斯—奧克斯利法案》第302條通過的《交易法》第13a—14（a）條認證首席執行官
99.2			根據2002年《薩班斯-奧克斯利法案》第302節通過的《交易法》第13a-14(A)條對首席財務官的證明
99.3			根據《交易法》第13a-14(B)條和根據《2002年薩班斯-奧克斯利法案》第906條通過的《美國法典》第18編第1350條對首席執行官的證明
99.4			根據《交易法》第13a-14(B)條和根據2002年《薩班斯-奧克斯利法案》第906條通過的《美國法典》第18編第1350條對首席財務官的證明
99.5			本公司截至2024年3月31日止財政年度及截至該財政年度的經審計綜合財務報表及其附註，以及獨立核數師的報告
99.6			管理層對截至2024年3月31日的財政年度的討論和分析
99.7			本公司截至2024年3月31日止財政年度資料年報
99.8			畢馬威有限責任公司同意
101			交互式數據文件(格式為內聯XBRL)
104			封面交互數據文件(格式為內聯XBRL，包含在附件101中)

[簽名頁面如下]

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簽名

根據《交易法》的要求，本公司證明其符合提交Form 40-F的所有要求，並已正式促使本年度報告由經正式授權的以下籤署人代表其簽署。

日期：2024年6月20日			AURORA CANABIS INC.
			通過			/s/“西蒙娜·金”
						西蒙娜·金 首席財務官

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