Blüm Holdings Inc. Quarterly report [Sections 13 or 15(d)]

Note 10 - Business Combinations (Tables)

3 Months Ended

Mar. 31, 2025

	(in thousands)
Equity Consideration - Common Stock	$	1,264
Put Option		3,480
Note Payable		1,874
Total Consideration	$	6,618

Assets Acquired:
Cash		959
Accounts Receivable		85
Inventory		524
Prepaid Expenses & Other Assets		112
Property, Equipment and Leasehold Improvements		470
Right-of-Use Asset - Operating Leases		1,694
Intangible Assets		3,100
Total Assets Acquired		6,944

Liabilities Assumed:
Accounts Payable & Accrued Liabilities		3,877
Operating Lease Liabilities		2,077
Notes Payable		307
Income Taxes Payable		9,632
Deferred Tax Liabilities		1,549
Total Liabilities Assumed		17,442

Fair Value of Net Assets Acquired		(10,498	)

Goodwill	$	17,116

Tabular disclosure of business combination. Includes, but is not limited to, recognized asset and liability.