iAnthus Capital Holdings, Inc. Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

Acquisitions (Tables)

Acquisitions (Tables)

3 Months Ended

Mar. 31, 2025

Summary of Business Acquisitions Allocation of the purchase price

The following table summarizes the preliminary allocation of the purchase consideration to the assets acquired and liabilities assumed for the Cheetah Acquisition as of March 31, 2025:


Consideration:
Cash consideration - paid	$	775
Cash consideration - accrued		1,325
Common stock - issued		250
Common stock - issuable		1,000
Additional earn-out consideration		3,109
Fair value of consideration	$	6,459

Estimated fair values of net assets acquired and liabilities assumed:
Cash	$	45
Receivables and prepaid assets		340
Inventory		106
Operating lease right-of-use assets, net		42
Accounts payable		(301)
Accrued and other current liabilities		(87)
Deferred tax liabilities		—
Net assets acquired	$	145

Goodwill and intangible assets	$	6,314

Schedule of Business Acquisitions by Acquisition compared to the preliminary values recorded

During the three months ended March 31, 2025, preliminary acquisition date values compared to the preliminary values
recorded at acquisition date changed as follows:


	Preliminary allocation at acquisition		Adjustments		As adjusted
Cash consideration - paid	$	675	$	100	$	775
Common stock - issued		—		250		250
Common stock - issuable		1,167		(167)		1,000
Additional earn-out consideration		3,127		(18)		3,109
Goodwill and intangible assets		6,149		165		6,314