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美国
美国证券交易委员会
华盛顿特区，20549

形式 40-F

¨			根据1934年《证券交易法》第12条所作的登记声明
x			根据1934年《证券交易法》第13(A)或15(D)条提交的年度报告

截至该财政年度为止3月31, 2024			委员会文件号： 001-38691

奥罗拉大麻公司.

（注册人章程中规定的确切名称）

不列颠哥伦比亚，加拿大

2833

不适用

(公司或组织的省或其他司法管辖区)

(主要标准行业分类代码)

(税务局雇主 识别号码)

2207 90 B圣西南部

埃德蒙顿, 艾伯塔省, T6 X 1V8
电话：1-855-279-4652

(注册人主要执行办公室的地址和电话号码)

企业服务公司
小瀑布大道251号
纽卡斯尔郡
威尔明顿, 特拉华州19808
电话：1-800-927-9800

(姓名、地址(包括邮政编码)和电话号码(包括
美国服务代理的区号)

根据该法第12(B)条登记或将登记的证券：

每个班级的标题			交易代码			注册的每个交易所的名称
普通股，无面值			ACB			纳斯达克资本市场
购买普通股的权利，无面值

根据该法第12(G)条登记或将登记的证券：没有一

根据该法第15（d）条有报告义务的证券： 没有一

如属年度报告，请勾选该表格所填报的资料：

x			《年度信息表》			x			*经审计的年度财务报表

说明截至年度报告所涉期间结束时注册人的每一类资本或普通股的流通股数量：54,545,797

用复选标记表示注册人(1)是否在过去12个月内(或注册人被要求提交该等报告的较短期限内)提交了《交易所法案》第13条或第15(D)条要求提交的所有报告，以及(2)在过去90天内是否符合该等提交要求。

是

x

不是

¨

---

用复选标记表示注册人是否在过去12个月内(或注册人被要求提交和发布此类文件的较短时间内)以电子方式提交了根据S-T规则405(本章232.405节)要求提交和发布的每个交互数据文件。

是

x

不是

¨

用复选标记表示注册人是否是交易法第12b-2条所界定的新兴成长型公司。

新兴成长型公司¨

如果一家根据美国公认会计原则编制财务报表的新兴成长型公司，用复选标记表示注册人是否已选择不使用延长的过渡期来遵守†根据交易法第13(A)节提供的任何新的或修订的财务会计准则。¨

†新的或修订的财务会计准则是指财务会计准则委员会在2012年4月5日之后发布的对其会计准则编纂的任何更新。

用复选标记表示注册人是否提交了一份报告，证明其管理层根据《萨班斯-奥克斯利法案》(《美国联邦法典》第15编，第7262(B)节)第404(B)条对其财务报告的内部控制的有效性进行了评估，该评估是由编制或发布其审计报告的注册会计师事务所进行的。☒

如果证券是根据该法第12(B)条登记的，应用复选标记表示登记人的财务报表是否反映了对以前发布的财务报表的错误更正。☒

用复选标记表示这些错误更正中是否有任何重述需要对注册人的任何执行人员在相关恢复期间根据第240.10D-1(B)条收到的基于激励的薪酬进行恢复分析。☒

II

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介绍性信息

Aurora Cannabis Inc.(The公司“或”奥罗拉)是经修订的1934年《证券交易法》规则3b-4所界定的“外国私人发行人”(《交易所法案》“)，并且是一家加拿大发行人，有资格根据交易法第13节的Form 40-F根据多司法管辖区披露制度(TheMJDS“)由美国证券交易委员会(”美国证券交易委员会”).该公司的普通股在多伦多证券交易所和纳斯达克资本市场上市（“纳斯达克“)，商品代号为”ACB“。

在本年度报告中，除文意另有所指外，凡提及“我们”、“公司”或“奥罗拉”，均指奥罗拉大麻公司及其全资子公司。

除非另有说明，本年度报告中的所有金额均以加元表示，所有提及的“$”均指加元，提及的“美元”或“美元”均指美元。

经审计的财务报表、管理层的讨论和分析

和年度信息表

以下主要文件作为证物提交给本年度报告，并作为参考纳入本年度报告：

文档			证物编号：
公司截至2024年3月31日财年的经审计综合财务报表及其附注，以及独立注册会计师事务所的相关报告			99.5
管理层对公司截至2024年3月31日财年的讨论和分析（““MD&A”)*			99.6
公司截至2024年3月31日财年的年度信息表（“AIF”)			99.7

前瞻性陈述

本年度报告包括或引用某些可能构成美国定义的“前瞻性信息”和“前瞻性陈述”的陈述1995年私人证券诉讼改革法（统称为"前瞻性陈述“或”FLS“)。这些前瞻性陈述是在本年度报告发布之日作出的，公司不打算也不承担任何义务来更新这些财务报告，除非适用的证券法规要求更新。财务报告与未来事件或未来业绩有关，反映了公司管理层对未来事件的期望或信念。在某些情况下，可通过使用“计划”、“预期”或“不预期”、“预期”、“预算”、“预定”、“估计”、“预测”、“打算”、“预期”或“不预期”或“相信”等词语或短语的变体或某些行动、事件或结果“可能”、“可能”、“将”、“可能”或“将采取”的陈述来确定，“发生”或“将实现”或这些术语或类似术语的否定。财务报告本身的性质涉及已知和未知的风险、不确定因素和其他因素，这些风险、不确定因素和其他因素可能导致公司的实际结果、业绩或成就与财务报告明示或暗示的任何未来结果、业绩或成就大不相同。该公司不能保证FLS将被证明是准确的，因为实际结果和未来事件可能与这类陈述中预期的大不相同。因此，读者不应过度依赖FLS。本年度报告和通过引用并入的文件中的某些财务报告包括但不限于以下内容：

•预计措施包括收入、现金流、公允价值调整前的调整后毛利率、预期销售、一般和行政(“SG&A“)运行率和生产量；

•公司的战略和在“我们的战略”标题下讨论的其他事项；

•预期处置在“法律诉讼和监管行动”标题下披露的法律索赔；

•公司实现正EBITDA和运营现金流的能力；

•在公司现金流为正之前，公司为运营提供资金的能力；

1

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•计划的成本效率，包括但不限于运营效率和其他SG&A费用的减少；

•与成人娱乐和医疗市场的发展和合法化有关的期望；

•增长机会，包括扩展到更多的国际成人娱乐市场；

•对该公司在德国成人娱乐市场开业后参与该市场的能力的期望；

•本公司的产品组合和创新；

•竞争优势，包括但不限于医疗和科学领导地位、多司法管辖区的监管专长，以及该公司在大麻育种和遗传方面的持续投资；

•对生物合成生产和相关知识产权的期望；

•收购Thrive、Bevo和MedReleaf Australia，以及相关的好处和对未来业务业绩的影响。

本文件中包含的前瞻性信息或陈述是基于管理层认为合理的假设编制的。制定前瞻性陈述所涉及的重大因素或假设包括但不限于，来自政府来源的公开信息，以及来自市场研究和行业分析的信息，以及基于公司认为合理的基于该行业的数据和知识的假设。

此类前瞻性陈述是反映公司根据当前信息作出的最佳判断的估计，涉及许多风险和不确定因素，不能保证其他因素不会影响此类前瞻性陈述的准确性。这些风险包括但不限于：留住关键人员的能力，继续投资基础设施以支持增长的能力，以可接受的条件获得融资的能力，我们产品的持续质量，客户体验和保留，第三方政府和非政府消费者销售渠道的发展，管理层对加拿大和公司出口司法管辖区消费者需求的估计，对未来业绩和支出的预期，完成建设项目和设施改进的额外资本的可用性，收购的业务和运营成功整合的风险，管理层对SG&A将仅按收入增长比例增长的估计，这些信息包括：扩大和维持分销能力的能力、竞争的影响、金融市场状况的一般影响、大麻种植业务的产量、产品需求、所需商品的价格变化、竞争、改变行业法律、规则和条例的可能性、流行病、流行病或其他公共卫生危机，以及本文提供的最新情况。另请参阅AIF中的“业务风险因素说明”。敦促读者在评估前瞻性陈述时仔细考虑风险、不确定性和假设。

尽管公司认为前瞻性陈述所传达的预期是合理的，但不能对未来的结果、批准或成就作出保证。本年度报告和本文引用的文件中包含的前瞻性陈述明确受本警示声明的限制。

这一讨论以及本文引用的AIF和MD&A中包含的风险因素的讨论，并不是可能影响有关公司的任何前瞻性陈述或信息的全部因素。

致美国读者的提示：
美国和加拿大报告做法的差异

本公司获准根据加拿大的披露要求编制本年度报告，而加拿大的披露要求不同于美国的要求。本公司历来根据国际会计准则委员会发布的国际财务报告准则编制综合财务报表，该准则在某些方面不同于美国公认会计准则(“美国公认会计原则“)和美国证券交易委员会规定的做法。因此，本年度报告中引用的公司财务报表可能无法与根据美国公认会计原则编制的财务报表相比较。

2

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通货

除非另有说明，本年度报告中的所有金额均以加元表示。根据加拿大银行公布的每日汇率，2024年3月28日(即截至2024年3月31日的前一年的最后一个工作日)，加元兑美元的汇率为1美元=1.3550美元。

控制和程序

披露控制和程序

在本年度报告表格40-F的附件99.6所载的MD&A副标题“披露控制和程序”下的“披露控制和财务报告的内部控制程序”一节中所提供的信息，通过引用并入本文。

管理层关于财务报告内部控制的年度报告

本年度报告表格40-F附件99.6所载“管理层对财务报告内部控制的评估”副标题下的“财务报告的披露控制和程序及内部控制”一节所提供的信息以引用的方式并入本文。

注册会计师事务所认证报告

本公司以Form 40-F格式提交的经审计年度财务报表附件99.5所载的“独立注册会计师事务所报告”项下所提供的披露，在此并入作为参考。

财务报告内部控制的变化

本年度报告表格40-F的附件99.6所载的“财务报告内部控制的变更”副标题下的“披露控制和程序及财务报告的内部控制”一节所提供的信息以引用的方式并入本文。

公司治理

公司董事会（“冲浪板”) 负责本公司的企业管治，并设有以下独立的指定常设委员会：提名及企业管治委员会、人力资源及薪酬委员会及审计委员会。各委员会章程可在公司网站上查阅，网址为：https://www.auroramj.com/investors/corporate-governance/.此外，本公司的审计委员会章程作为附表“A”附于本年度报告附件99.7的AIF。

提名和公司治理委员会

提名及企业管治委员会(“N&CGC)负责筛选董事会提名人，并每年评估董事和被提名人的技能和资历，以确保董事会成员拥有适合公司当前需要的技能和资历。此外，N&CGC每年审查董事会技能矩阵、委员会章程和董事会政策，监督董事会有效性流程以及董事的入职和教育，并负责监督和监测公司在环境、社会和治理方面的方法、政策和实践。N&CGC由诺玛·比彻姆(主席)、罗恩·芬克、奇特万特·科利、亚当·斯维拉斯组成。董事会已经确定，根据纳斯达克独立标准第5605(A)(2)条规定的独立标准，N&CGC的所有成员都是独立的。

人力资源和薪酬委员会

人力资源和薪酬委员会(“HRCC“)负责(A)根据本公司的目标及宗旨审核及批准董事及高管薪酬，(B)审核及批准本公司的激励性薪酬及以股权为本的计划及安排(C)高管继任计划；及(D)定期向董事会汇报人力资源协调委员会的活动。在就董事和高管薪酬提出建议时，HRCC会考虑薪酬类型以及支付给可比较的加拿大上市公司董事和高管的金额。人权协调委员会由以下人员组成

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特里萨·费尔斯通(主席)、亚当·斯维拉斯和罗恩·芬克。董事会认定，根据纳斯达克《董事独立性标准》第5605(A)(2)条规定的独立性标准，人权委员会的所有成员都是独立的。

审计委员会

我们的董事会成立了一个独立的审计委员会，以监督我们的会计和财务报告程序以及对我们的年度财务报表的审计。

审计委员会由Chitwant Kohli(主席)、Ron Funk、Theresa Firestone和Norma Beuchamp组成。董事会已认定审核委员会符合纳斯达克规则第5605(C)(2)(A)条所载的组成要求，而审核委员会的每名成员均为独立成员，一如交易所法令第10A-3条及纳斯达克董事独立性准则第5605(A)(2)条所述。审计委员会的四名成员都有财务知识，这意味着他们能够阅读和理解公司的财务报表，并了解公司财务报表中合理预期提出的问题的广度和复杂程度。

审计委员会财务专家

董事会认定，Shan·阿特金斯和Chitwant Kohli有资格成为“审计委员会财务专家”(定义见一般指示B第(8)(B)段至表格40-F)和纳斯达克规则第5605(C)(2)(A)条规定的“财务经验丰富的审计委员会成员”。

预先批准以下机构提供的审计和非审计服务
独立审计师

审核委员会章程列明有关本公司外聘核数师提供非审核服务的责任，并要求审核委员会根据适用法律预先批准所有由本公司外聘核数师提供的许可非审核服务。

主要会计费用和服务--独立核数师

加拿大不列颠哥伦比亚省温哥华的毕马威会计师事务所(审计公司ID：85) (“毕马威”），在截至2024年3月31日和2023年3月31日的财政期间担任我们的独立注册会计师事务所。

下表列出了有关毕马威在过去两个会计期间向我们收取的加元金额的信息：

财政期间结束			审计费 ($)(2)			审计相关费用 ($)(3)			税费 ($)(4)			所有其他费用 ($)(5)
2024年3月31日			3,536,677			—			271,887			—
2023年3月31(1)			3,388,832			—			356,438			—

备注

(1)在此期间，该公司将其财年末从6月30日更改为3月31日，因此，该行中的数字代表截至2023年3月31日的九（9）个月的信息。

(2)“审计费用”包括年度审计和财务报表季度审查的绩效费用，其中包括对重大交易和事项的审计，以及对招股说明书和融资文件的审查，包括对承销商的相关协助。

(3)“审计相关费用”包括未反映在(2).

(4)“税费”包括税务遵从费和税务咨询费。

(5)“所有其他费用”是指特别项目的费用，包括审查招股说明书和融资文件。

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审计委员会的预先审批政策

本公司管理层不时向审计委员会推荐由本公司核数师提供的审计和非审计服务，并请求审计委员会批准。

审计委员会可授权其一名或多名成员预先批准由本公司外聘核数师向本公司或其附属公司提供的非审计服务。非审计服务的预先核准必须在这种预先核准之后的第一次预定会议上提交给审计委员会。

审计委员会可通过采用聘用非审计服务的具体政策和程序来履行其预先批准非审计服务的职责，前提是关于特定服务的政策和程序已详细说明，审计委员会被告知每项非审计服务，并且程序不包括将审计委员会的职责转授给管理层。

表外安排

本年度报告表格40-F的附件99.6所载的“财务报告内部控制变更”副标题下的“财务报告内部控制”一节所提供的信息通过引用并入本年度报告。

道德准则

我们通过了《商业行为和道德准则》(《代码“)这适用于公司及其子公司的高级管理人员(包括但不限于首席执行官、首席财务官和其他高级管理人员)、员工和董事，并促进诚实和道德行为等。本守则符合表格40-F所指的“道德守则”的要求。本守则上次由本公司董事会于2024年3月21日审阅及批准。该守则可在公司简介下查阅，网址为Www.SEDAR.com 以及在公司的网站上Https://investor.auroramj.com/about-aurora/corporate-governance/.

于截至二零二四年三月三十一日止财政年度内，并无根据一般指示B第9段的规定须披露的守则作出重大修订，亦无豁免本公司任何主要行政人员或任何执行类似职能的人士。

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依据规例Btr发出的通知

于截至2024年3月31日止财政年度内，本公司并无根据《BTR规例》第104条的规定，就受《BTR规例》第101条规定的禁售期所规限的任何股权证券发出通知。

纳斯达克的公司治理

我们的普通股在纳斯达克上交易，代码是“ACB”。纳斯达克第5615(A)(3)条允许外国私人发行人遵循其母国惯例，以替代纳斯达克的公司治理要求，前提是该发行人在提交给美国证券交易委员会的年报中就其未遵循的每一项要求进行了适当披露，包括简要说明其为替代此类纳斯达克公司治理要求而遵循的母国惯例。

我们的治理做法与国内公司根据纳斯达克规则第5600条所遵循的做法有以下不同：

股东大会法定人数要求:第5620(C)条规定，每家上市公司必须规定上市公司普通股持有人的任何会议的法定人数不少于有权投票的上市公司已发行普通股的33.5%。本公司的章程细则规定了公司的法定人数要求，其中规定，如果有两名人士是或委托代表一名或多名股东，且他们总共持有至少5%的已发行普通股，则出席本公司股东大会的法定人数。

股东批准要求：在某些情况下，纳斯达克上市规则第5635条要求各发行人在发行与以下事项有关的证券前须获得股东批准：(I)收购另一公司的股票或资产；(Ii)高级管理人员、董事、雇员或顾问的股权薪酬；(Iii)控制权的变更；及(Iv)公开发售以外的交易。本公司不遵守本纳斯达克上市规则。相反，本公司遵守母国惯例，在上述情况下发行证券时，对股东批准(包括在某些情况下不需要任何股东批准)有不同的要求。

上述规定符合加拿大的法律、习俗和惯例。

更正以前发布的财务报表

列于附件99.5的经审计综合财务报表反映了应付账款和应计负债中的多报情况的更正，特别是与收到的未开票的应计项目有关的多报，并相应多报了销售成本。更多信息见经审计的合并财务报表附注2(1)。本公司的结论是，该等差异对其先前发出的财务报表并无重大影响，但已决定应更正经审核综合财务报表附注2(I)所载比较披露的披露。这些调整导致了公司销售成本的降低，对公司基于业绩的薪酬安排中使用的指标没有不利影响。因此，公司得出的结论是，根据本表格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。

煤矿安全信息披露

不适用。

承诺

本公司承诺亲自或通过电话让代表答复委员会工作人员提出的询问，并在委员会工作人员提出要求时迅速提供信息。

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关于：依据表格40-F登记的证券；产生提交表格40-F年度报告的义务的证券；或所述证券的交易。

同意送达法律程序文件

本公司此前已向美国证券交易委员会提交了以F-X表格形式送达法律程序文件的同意书。本公司服务代理人的名称或地址如有任何变更，应通过修改提及本公司文件编号的F-X表格，迅速通知美国证券交易委员会。

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展品索引

展品编号			展品说明
97			退还政策
99.1			根据2002年《萨班斯—奥克斯利法案》第302条通过的《交易法》第13a—14（a）条认证首席执行官
99.2			根据2002年《萨班斯-奥克斯利法案》第302节通过的《交易法》第13a-14(A)条对首席财务官的证明
99.3			根据《交易法》第13a-14(B)条和根据《2002年萨班斯-奥克斯利法案》第906条通过的《美国法典》第18编第1350条对首席执行官的证明
99.4			根据《交易法》第13a-14(B)条和根据2002年《萨班斯-奥克斯利法案》第906条通过的《美国法典》第18编第1350条对首席财务官的证明
99.5			本公司截至2024年3月31日止财政年度及截至该财政年度的经审计综合财务报表及其附注，以及独立核数师的报告
99.6			管理层对截至2024年3月31日的财政年度的讨论和分析
99.7			本公司截至2024年3月31日止财政年度资料年报
99.8			毕马威有限责任公司同意
101			交互式数据文件(格式为内联XBRL)
104			封面交互数据文件(格式为内联XBRL，包含在附件101中)

[签名页面如下]

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签名

根据《交易法》的要求，本公司证明其符合提交Form 40-F的所有要求，并已正式促使本年度报告由经正式授权的以下签署人代表其签署。

日期：2024年6月20日			AURORA CANABIS INC.
			通过			/s/“西蒙娜·金”
						西蒙娜·金 首席财务官

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