Rye Patch Acquisition (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure Of Business Combinations [Abstract]

Summary of Fair Value Assumptions of Replacement Warrants and Options

Replacement Warrants

	May 25,
	2018
Risk-free interest rate	1.9%
Expected life of warrants	0.2 - 3.2 years
Annualized volatility	25.9 - 45.7%
Dividend rate	0.0%

Replacement Options

	May 25,
	2018
Risk-free interest rate	1.9 - 2.3%
Expected life of options	0.2 - 9.7 years
Annualized volatility	25.4 - 50.4%
Forfeiture rate	2.2%
Dividend rate	0.0%

Consideration Paid on Assets Acquired and Liabilities Based on Estimated Fair Values

The total consideration paid totalled $72,055 and has been allocated on a provisional basis to the assets acquired and liabilities based on their estimated fair values on the Closing Date as follows:

Consideration paid
39,105,365 Alio common shares	$	69,771
9,508,540 Alio warrants		1,658
1,511,800 Alio share options		563
Cash paid		63
Total consideration	$	72,055
Allocation of consideration
Cash and cash equivalents	$	11,006
Trade and other receivables		552
Inventories		30,368
Advances and prepaid expenses		1,366
Mineral properties, plant and equipment, exploration and evaluation		71,413
Assets held for sale (note 6)		19,000
Reclamation bonds		16,047
Trade payables and accrued liabilities		(10,186	)
Other financial liability		(5,000	)
Provision for site reclamation and closure		(30,227	)
Credit facility		(16,562	)
Equipment loan payable		(2,431	)
Derivative liability		(9,674	)
Deferred tax liability		(3,617	)
Net assets acquired	$	72,055