iAnthus Capital Holdings, Inc. Quarterly report pursuant to Section 13 or 15(d)

Unaudited Interim Condensed Consolidated Statements of Cash Flows Supplemental Information (Tables)

Unaudited Interim Condensed Consolidated Statements of Cash Flows Supplemental Information (Tables)

9 Months Ended

Sep. 30, 2021

Supplemental Cash Flow Elements [Abstract]

(a) Cash payments made on account of:


	For the Nine Months Ended September 30,
	2021		2020
Income taxes	$	1,560	$	292
Interest		71		123

Summary of Changes in Other Non-cash Operating Assets and Liabilities

(b) Changes in other

non-cash

operating assets and liabilities are comprised of the following:


	For the Nine Months Ended September 30,
	2021			2020
Decrease (increase) in:
Accounts receivables	$	(4	)	$	1,791
Prepaid expenses		461			928
Inventories		(4,534	)		(5,209	)
Other assets		59			(1,602	)
Increase (decrease) in:
Accounts payable		(486	)		(9,686	)
Accrued and other current liabilities		18,035			27,005

	$	13,531		$	13,227

Summary of Depreciation and Amortization of Assets

(c)

Depreciation and amortization are comprised of the following:


	For the Nine Months Ended September 30,
	2021		2020
Property, plant and equipment	$	10,135	$	7,590
Operating lease right-of-use assets		1,567		1,264
Intangible assets		11,564		11,562

	$	23,266	$	20,416

Summary of Asset Write downs and Other Charges

(d)

Write-downs and other charges are comprised of the following:


	For the Nine Months Ended September 30,
	2021			2020
Write-downs :
Account receivable (recoveries) provisions, net	$	(72	)	$	311
Fixed asset		258			379

	$	186		$	690

Summary of significant non-cash investing and financing activities

(e) Significant

non-cash

investing and financing activities are as follows:


	For the Nine Months Ended September 30,
	2021		2020
Supplemental Cash Flow Information:
Share issuance - settlement of outstanding obligations	$	—	$	193
Cashless exercise of MPX warrants recorded as derivatives		—		3,325
Non-cash consideration transferred from the Tranche Four Secured Notes		947		259
Non-cash consideration transferred from the Senior Secured Bridge Notes		1,049		—

Summary of reconciliation of cash and restricted cash

The following table provides a reconciliation of cash and restricted cash reported on the unaudited interim condensed consolidated balance sheets to such amounts presented in the statements of cash flows:


	September 30, 2021		December 31, 2020
Cash	$	19,502	$	11,015
Restricted cash		4,138		495

Total cash and restricted cash presented in the statements of cash flows	$	23,640	$	11,510