C21 Investments Inc. has determined to change its year-end from January 31 to March 31 (the "Change in Year-End"). The Company has determined to proceed with the Change in Year-End to better align with the reporting cycle of its peers in the cannabis industry. In addition, the Company believes that the Change in Year-End will allow its auditors to complete the audit of the Company's annual financial statements in a timely and cost-efficient manner as the Change in Year-End will shift the completion of the audit to a time period where the demands placed on audit services by other issuers is not as high.

The Company's old financial year-end January 31. Filing deadlines for the annual financial statements and interim financial reports for the Company's transition year. For the two months ended March 31, 2024, the filing deadline is July 29, 2024; and For the new 12-month period reflecting the Company's year ended March 31, 2025, the filing deadline is July 29, 2025.