$LOWLF
Stock $lowlf

$lowlf Overview Financials Valuation SEC Filings Company Website

2023 Q3 Form 10-Q Financial Statement

#000165495423010466 Filed on August 10, 2023

Income Statement

Concept	2023 Q3	2023 Q2
Revenue	$6.212M	$7.032M
YoY Change	-28.24%	-46.65%
Cost Of Revenue	$6.656M	$7.373M
YoY Change	-36.93%	-36.91%
Gross Profit	-$444.0K	-$341.0K
YoY Change	-76.58%	-122.82%
Gross Profit Margin	-7.15%	-4.85%
Selling, General & Admin	$2.261M	$2.199M
YoY Change	-29.8%	-49.98%
% of Gross Profit
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization	$1.405M	$1.346M
YoY Change	-14.69%	-26.89%
% of Gross Profit
Operating Expenses	$2.363M	$2.307M
YoY Change	-29.04%	-47.52%
Operating Profit	-$2.807M	-$2.648M
YoY Change	-46.29%	-12.46%
Interest Expense	$1.594M	$1.151M
YoY Change	-28.13%	-13.91%
% of Operating Profit
Other Income/Expense, Net	-$17.30M	$2.625M
YoY Change	-3322.16%	-271.68%
Pretax Income	-$20.11M	-$23.00K
YoY Change	328.88%	-99.49%
Income Tax	$60.00K	$50.00K
% Of Pretax Income
Net Earnings	-$20.17M	-$73.00K
YoY Change	322.05%	-98.42%
Net Earnings / Revenue	-324.69%	-1.04%
Basic Earnings Per Share	-$1.66	-$0.01
Diluted Earnings Per Share	-$1.66	-$0.01
COMMON SHARES
Basic Shares Outstanding	112.8M shares	112.8M shares
Diluted Shares Outstanding	12.18M shares	121.8K shares

Balance Sheet

Concept	2023 Q3	2023 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments	$5.498M	$8.422M
YoY Change	67.01%	281.95%
Cash & Equivalents	$5.498M	$8.422M
Short-Term Investments
Other Short-Term Assets	$1.083M	$736.0K
YoY Change	-48.62%	-74.44%
Inventory	$8.835M	$9.509M
Prepaid Expenses
Receivables	$2.634M	$2.683M
Other Receivables	$0.00	$0.00
Total Short-Term Assets	$18.05M	$21.35M
YoY Change	-29.12%	-18.06%
LONG-TERM ASSETS
Property, Plant & Equipment	$14.34M	$14.77M
YoY Change	-77.13%	-76.37%
Goodwill
YoY Change
Intangibles	$28.10M	$42.00M
YoY Change	-30.63%	103363.65%
Long-Term Investments
YoY Change
Other Assets	$672.0K	$672.0K
YoY Change	-26.56%	117.48%
Total Long-Term Assets	$96.32M	$111.6M
YoY Change	-7.51%	7.89%
TOTAL ASSETS
Total Short-Term Assets	$18.05M	$21.35M
Total Long-Term Assets	$96.32M	$111.6M
Total Assets	$114.4M	$132.9M
YoY Change	-11.76%	2.67%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$4.035M	$3.074M
YoY Change	71.99%	-7.66%
Accrued Expenses	$463.0K	$298.0K
YoY Change	-7.4%	-64.14%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00
YoY Change
Long-Term Debt Due	$23.61M	$23.45M
YoY Change	706.9%	718.92%
Total Short-Term Liabilities	$32.45M	$30.60M
YoY Change	213.99%	163.78%
LONG-TERM LIABILITIES
Long-Term Debt	$57.89M	$58.23M
YoY Change	-6.62%	4.12%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities	$57.89M	$58.23M
YoY Change	-6.62%	4.12%
TOTAL LIABILITIES
Total Short-Term Liabilities	$32.45M	$30.60M
Total Long-Term Liabilities	$57.89M	$58.23M
Total Liabilities	$90.35M	$88.83M
YoY Change	24.91%	31.54%
SHAREHOLDERS EQUITY
Retained Earnings	-$167.9M	-$147.7M
YoY Change	26.71%	15.66%
Common Stock	$191.9M	$191.8M
YoY Change	1.13%	1.14%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$24.03M	$44.11M
YoY Change
Total Liabilities & Shareholders Equity	$114.4M	$132.9M
YoY Change	-11.76%	2.67%

Cashflow Statement

Concept	2023 Q3	2023 Q2
OPERATING ACTIVITIES
Net Income	-$20.17M	-$73.00K
YoY Change	322.05%	-98.42%
Depreciation, Depletion And Amortization	$1.405M	$1.346M
YoY Change	-14.69%	-26.89%
Cash From Operating Activities	-$2.472M	-$1.335M
YoY Change	-15.57%	-46.86%
INVESTING ACTIVITIES
Capital Expenditures	$39.00K	-$10.00K
YoY Change	-102.06%	-98.17%
Acquisitions
YoY Change
Other Investing Activities	$0.00
YoY Change	-100.0%
Cash From Investing Activities	-$39.00K	$10.00K
YoY Change	-97.92%	-101.85%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-413.0K	8.453M
YoY Change	-107.01%	-1448.17%
NET CHANGE
Cash From Operating Activities	-2.472M	-1.335M
Cash From Investing Activities	-39.00K	10.00K
Cash From Financing Activities	-413.0K	8.453M
Net Change In Cash	-2.924M	7.128M
YoY Change	-369.0%	-293.64%
FREE CASH FLOW
Cash From Operating Activities	-$2.472M	-$1.335M
Capital Expenditures	$39.00K	-$10.00K
Free Cash Flow	-$2.511M	-$1.325M
YoY Change	141.91%	-32.57%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2022Q4	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	413000	usd
CY2022Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	350000	usd
CY2022Q4	us-gaap	Common Stock Value CommonStockValue	191742000	usd
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-143625000	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	48117000	usd
CY2023Q2	us-gaap	Gross Profit GrossProfit	-341000	usd
CY2022Q2	us-gaap	Gross Profit GrossProfit	1494000	usd
CY2023Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-2648000	usd
CY2022Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-3025000	usd
CY2023Q2	lowlf	Unrealized Change In Fair Value Of Investment UnrealizedChangeInFairValueOfInvestment	-27000	usd
CY2023Q2	us-gaap	Interest Expense InterestExpense	1151000	usd
CY2022Q2	us-gaap	Interest Expense InterestExpense	1337000	usd
CY2023Q2	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	2625000	usd
CY2022Q2	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	-1529000	usd
CY2023Q2	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-23000	usd
CY2023Q2	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	50000	usd
CY2023Q2	us-gaap	Net Income Loss NetIncomeLoss	-73000	usd
CY2022Q2	us-gaap	Net Income Loss NetIncomeLoss	-4614000	usd
CY2022Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.04
CY2023Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.01
CY2022Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.04
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	121770	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	111981	shares
	dei	Entity Central Index Key EntityCentralIndexKey	0001838128
	dei	Amendment Flag AmendmentFlag	false
	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q2
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
CY2023Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice	0.23
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue	0	usd
	lowlf	Share Based Compensation Arrangement By Share Based Payment Award Options Granted In Period Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedInPeriodIntrinsicValue	0	usd
	lowlf	Share Based Compensation Arrangement By Share Based Payment Award Options Exercised In Period Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedInPeriodIntrinsicValue	0	usd
	lowlf	Share Based Compensation Arrangement By Share Based Payment Award Options Cancelled In Period Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsCancelledInPeriodIntrinsicValue	0	usd
	lowlf	Due Date Of Commitment DueDateOfCommitment	2023
	dei	Document Type DocumentType	10-Q
	dei	Document Quarterly Report DocumentQuarterlyReport	true
	dei	Document Period End Date DocumentPeriodEndDate	2023-06-30
	dei	Document Transition Report DocumentTransitionReport	false
	dei	Entity File Number EntityFileNumber	000-56254
	dei	Entity Registrant Name EntityRegistrantName	LOWELL FARMS INC.
	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	Z4
	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	87-3037317
	dei	Entity Address Address Line1 EntityAddressAddressLine1	19 Quail Run Circle - Suite B
	dei	Entity Address City Or Town EntityAddressCityOrTown	Salinas
	dei	Entity Address State Or Province EntityAddressStateOrProvince	CA
	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	93907
	dei	City Area Code CityAreaCode	831
	dei	Local Phone Number LocalPhoneNumber	998-8214
	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
	dei	Entity Small Business EntitySmallBusiness	true
	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	true
	dei	Entity Ex Transition Period EntityExTransitionPeriod	false
	dei	Entity Shell Company EntityShellCompany	false
CY2023Q3	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	112761904	shares
CY2023Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	8422000	usd
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	1098000	usd
CY2023Q2	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	959000	usd
CY2022Q4	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	1053000	usd
CY2023Q2	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	672000	usd
CY2023Q2	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	298000	usd
CY2023Q2	lowlf	Lease Obligation Current Portion LeaseObligationCurrentPortion	1592000	usd
CY2022Q4	lowlf	Lease Obligation Current Portion LeaseObligationCurrentPortion	2659000	usd
CY2023Q2	lowlf	Convertible Debentures Current ConvertibleDebenturesCurrent	21854000	usd
CY2022Q4	lowlf	Convertible Debentures Current ConvertibleDebenturesCurrent	21398000	usd
CY2023Q2	lowlf	Lease Obligation Non Current Portion LeaseObligationNonCurrentPortion	58233000	usd
CY2022Q4	lowlf	Lease Obligation Non Current Portion LeaseObligationNonCurrentPortion	31340000	usd
CY2023Q2	us-gaap	Participating Mortgage Loans Mortgage Obligations Amount ParticipatingMortgageLoansMortgageObligationsAmount	0	usd
CY2022Q4	us-gaap	Participating Mortgage Loans Mortgage Obligations Amount ParticipatingMortgageLoansMortgageObligationsAmount	8713000	usd
CY2023Q2	us-gaap	Liabilities Liabilities	88830000	usd
CY2022Q4	us-gaap	Liabilities Liabilities	70706000	usd
CY2023Q2	us-gaap	Common Stock Value CommonStockValue	191843000	usd
CY2023Q2	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-147738000	usd
CY2023Q2	us-gaap	Stockholders Equity StockholdersEquity	44105000	usd
CY2023Q2	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	132935000	usd
CY2022Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	118823000	usd
	us-gaap	Revenues Revenues	14558000	usd
	us-gaap	Revenues Revenues	25589000	usd
CY2023Q2	us-gaap	Cost Of Goods And Services Sold CostOfGoodsAndServicesSold	7373000	usd
CY2022Q2	us-gaap	Cost Of Goods And Services Sold CostOfGoodsAndServicesSold	11687000	usd
	us-gaap	Cost Of Goods And Services Sold CostOfGoodsAndServicesSold	14767000	usd
	us-gaap	Cost Of Goods And Services Sold CostOfGoodsAndServicesSold	22522000	usd
	us-gaap	Gross Profit GrossProfit	-209000	usd
	us-gaap	Gross Profit GrossProfit	3067000	usd
CY2023Q2	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	1561000	usd
CY2022Q2	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	2649000	usd
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	3184000	usd
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	4813000	usd
CY2023Q2	us-gaap	Selling And Marketing Expense SellingAndMarketingExpense	638000	usd
CY2022Q2	us-gaap	Selling And Marketing Expense SellingAndMarketingExpense	1747000	usd
	us-gaap	Selling And Marketing Expense SellingAndMarketingExpense	1373000	usd
	us-gaap	Selling And Marketing Expense SellingAndMarketingExpense	3508000	usd
CY2023Q2	us-gaap	Depreciation And Amortization DepreciationAndAmortization	108000	usd
CY2022Q2	us-gaap	Depreciation And Amortization DepreciationAndAmortization	123000	usd
	us-gaap	Depreciation And Amortization DepreciationAndAmortization	215000	usd
	us-gaap	Depreciation And Amortization DepreciationAndAmortization	231000	usd
CY2023Q2	us-gaap	Operating Expenses OperatingExpenses	2307000	usd
CY2022Q2	us-gaap	Operating Expenses OperatingExpenses	4519000	usd
	us-gaap	Operating Expenses OperatingExpenses	4772000	usd
	us-gaap	Operating Expenses OperatingExpenses	8552000	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-4981000	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-5485000	usd
CY2023Q2	lowlf	Other Income Expense OtherIncomeExpense	3803000	usd
CY2022Q2	lowlf	Other Income Expense OtherIncomeExpense	-156000	usd
	lowlf	Other Income Expense OtherIncomeExpense	3805000	usd
	lowlf	Other Income Expense OtherIncomeExpense	-295000	usd
CY2022Q2	lowlf	Unrealized Change In Fair Value Of Investment UnrealizedChangeInFairValueOfInvestment	-36000	usd
	lowlf	Unrealized Change In Fair Value Of Investment UnrealizedChangeInFairValueOfInvestment	-28000	usd
	lowlf	Unrealized Change In Fair Value Of Investment UnrealizedChangeInFairValueOfInvestment	-107000	usd
	us-gaap	Interest Expense InterestExpense	2810000	usd
	us-gaap	Interest Expense InterestExpense	2649000	usd
	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	967000	usd
	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	-3051000	usd
CY2022Q2	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-4554000	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-4014000	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-8536000	usd
CY2022Q2	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	60000	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	99000	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	135000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-4113000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-8671000	usd
CY2023Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.01
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.03
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.08
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.03
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.08
CY2023Q2	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	121770	shares
CY2022Q2	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	112026	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	121770	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	111981	shares
CY2023Q2	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	121770	shares
CY2022Q2	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	112026	shares
CY2023Q1	us-gaap	Stockholders Equity StockholdersEquity	44137000	usd
CY2023Q2	us-gaap	Net Income Loss NetIncomeLoss	-73000	usd
CY2023Q2	us-gaap	Adjustments Related To Tax Withholding For Share Based Compensation AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation	41000	usd
CY2023Q2	us-gaap	Stockholders Equity StockholdersEquity	44105000	usd
CY2022Q1	us-gaap	Stockholders Equity StockholdersEquity	66411000	usd
CY2022Q2	us-gaap	Net Income Loss NetIncomeLoss	-4614000	usd
CY2022Q2	us-gaap	Adjustments Related To Tax Withholding For Share Based Compensation AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation	157000	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	61954000	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	48117000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-4113000	usd
	us-gaap	Adjustments Related To Tax Withholding For Share Based Compensation AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation	101000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	70307000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-8671000	usd
	us-gaap	Adjustments Related To Tax Withholding For Share Based Compensation AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation	318000	usd
	us-gaap	Profit Loss ProfitLoss	4113000	usd
	us-gaap	Profit Loss ProfitLoss	8671000	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	2644000	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	3433000	usd
	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	484000	usd
	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	451000	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	101000	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	318000	usd
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	116000	usd
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	459000	usd
	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	3004000	usd
	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	0	usd
	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	880000	usd
	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	0	usd
	us-gaap	Disposal Group Not Discontinued Operation Gain Loss On Disposal DisposalGroupNotDiscontinuedOperationGainLossOnDisposal	0	usd
	us-gaap	Disposal Group Not Discontinued Operation Gain Loss On Disposal DisposalGroupNotDiscontinuedOperationGainLossOnDisposal	-8000	usd
	us-gaap	Unrealized Gain Loss On Investments UnrealizedGainLossOnInvestments	-28000	usd
	us-gaap	Unrealized Gain Loss On Investments UnrealizedGainLossOnInvestments	-107000	usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-1364000	usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-1723000	usd
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	-1270000	usd
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	1587000	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-466000	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	904000	usd
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	387000	usd
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	0	usd
	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	1488000	usd
	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	1277000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-423000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-3386000	usd
	us-gaap	Proceeds From Sale Of Other Assets1 ProceedsFromSaleOfOtherAssets1	0	usd
	us-gaap	Proceeds From Sale Of Other Assets1 ProceedsFromSaleOfOtherAssets1	5000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	19000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	1030000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-19000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-1025000	usd
	us-gaap	Proceeds From Sale Of Productive Assets ProceedsFromSaleOfProductiveAssets	8991000	usd
	us-gaap	Repayments Of Long Term Capital Lease Obligations RepaymentsOfLongTermCapitalLeaseObligations	1142000	usd
	us-gaap	Repayments Of Long Term Capital Lease Obligations RepaymentsOfLongTermCapitalLeaseObligations	1196000	usd
	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable	83000	usd
	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable	75000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	7766000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-1271000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	7324000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	-5682000	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	1098000	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	7887000	usd
CY2023Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	8422000	usd
CY2022Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	2205000	usd
	us-gaap	Interest Paid Net InterestPaidNet	1821000	usd
	us-gaap	Interest Paid Net InterestPaidNet	2655000	usd
	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet	87000	usd
	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet	60000	usd
	lowlf	Purchase Of Property And Equipment Not Yet Paid PurchaseOfPropertyAndEquipmentNotYetPaid	0	usd
	lowlf	Purchase Of Property And Equipment Not Yet Paid PurchaseOfPropertyAndEquipmentNotYetPaid	58000	usd
	us-gaap	Use Of Estimates UseOfEstimates	<p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 33.75pt; text-align:justify;">The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates in these financial statements include allowance for doubtful accounts and credit losses, carrying value of inventory, revenue recognition, accounting for stock-based compensation expense, and income taxes. Actual results could differ from those estimates.</p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 33.75pt; text-align:justify;">The global COVID-19 pandemic impacted the operations and purchasing decisions of companies worldwide. It also created significant uncertainty in the global economy. The Company has undertaken measures to protect its employees, partners, customers, and vendors. To date, the Company has been able to provide uninterrupted access to its products and services, including certain employees that are working remotely, and its pre-existing infrastructure that supports secure access to the Company’s internal systems. If the COVID-19 pandemic were to have an increased forward-looking impact on the productivity of the Company’s employees or its partners’ or customers’ decision to use the Company’s products and services, the results of the Company’s operations and overall financial performance may be adversely impacted. As of the date of issuance of the financial statements, the Company is not aware of any specific event or circumstance that would require updates to the Company’s estimates and judgments or revisions to the carrying value of its assets or liabilities. These estimates may change, as new events occur and additional information is obtained, and are recognized in the condensed consolidated financial statements as soon as they become known. Actual results could differ from those estimates and any such differences may be material to the financial statements.</p>
	lowlf	Adjustment For Amortizations AdjustmentForAmortizations	203000	usd
	lowlf	Finite Lived Intangible Assets Agreement Termination FiniteLivedIntangibleAssetsAgreementTermination	0	usd
CY2022Q1	lowlf	Adjustment For Amortizations AdjustmentForAmortizations	163000	usd
CY2023Q2	us-gaap	Finance Lease Liability FinanceLeaseLiability	29647	usd
CY2022Q2	us-gaap	Finance Lease Liability FinanceLeaseLiability	1202	usd
	lowlf	Weighted Average Remaining Lease Term WeightedAverageRemainingLeaseTerm	P17M24D
	us-gaap	Related Party Transaction Amounts Of Transaction RelatedPartyTransactionAmountsOfTransaction	216000	usd
	us-gaap	Related Party Transaction Amounts Of Transaction RelatedPartyTransactionAmountsOfTransaction	81000	usd

Files In Submission

Name	View Source	Status
0001654954-23-010466-index-headers.html	Edgar Link	pending
0001654954-23-010466-index.html	Edgar Link	pending
0001654954-23-010466.txt	Edgar Link	pending
0001654954-23-010466-xbrl.zip	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
lowlf-20230630.xsd	Edgar Link	pending
lowlf_10q.htm	Edgar Link	pending
lowlf_ex101.htm	Edgar Link	pending
lowlf_ex311.htm	Edgar Link	pending
lowlf_ex312.htm	Edgar Link	pending
lowlf_ex321.htm	Edgar Link	pending
lowlf_ex322.htm	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
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R2.htm	Edgar Link	pending
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R21.htm	Edgar Link	pending
FilingSummary.xml	Edgar Link	unprocessable
lowlf-20230630_cal.xml	Edgar Link	unprocessable
lowlf-20230630_def.xml	Edgar Link	unprocessable
lowlf-20230630_lab.xml	Edgar Link	unprocessable
lowlf-20230630_pre.xml	Edgar Link	unprocessable
lowlf_10q_htm.xml	Edgar Link	completed
R22.htm	Edgar Link	pending
R23.htm	Edgar Link	pending
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R7.htm	Edgar Link	pending
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R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending

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$LOWLF
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2023 Q3 Form 10-Q Financial Statement

#000165495423010466 Filed on August 10, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$LOWLF Stock $lowlf

2023 Q3 Form 10-Q Financial Statement

#000165495423010466 Filed on August 10, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$LOWLF
Stock $lowlf