Blüm Holdings Inc. Quarterly report pursuant to Section 13 or 15(d)

Note 9 - Business Combinations (Tables)

6 Months Ended

Jun. 30, 2024

	(in thousands)
Equity Consideration - Common Stock	$	1,262
Put Option		1,793
Note Payable		1,844
Total Consideration	$	4,899

Assets Acquired:
Cash and Cash Equivalents	$	959
Accounts Receivable		85
Inventory		606
Prepaid Expenses & Other Assets		110
Property, Equipment and Leasehold Improvements		470
Right-of-Use Asset		1,694
Intangible Assets		3,170
Total Assets Acquired		7,094

Liabilities Assumed:
Accounts Payable & Accrued Liabilities		3,876
Operating Lease Liabilities		2,078
Notes Payable		307
Income Taxes Payable		10,723
Deferred Tax Liabilities		1,479
Total Liabilities Assumed		18,463

Estimated Fair Value of Net Assets Acquired		(11,369	)

Estimated Goodwill	$	16,268