
		Year ended December 31, 2020
Purchase price allocation		Cura (2)		Remedy (2)		Arrow (1)		MEOT (2)		Curaleaf NJ (2)		Blue Kudu (1)		Grassroots (2)		ATG (2)
Assets acquired:
Cash	$	12,755	$	172	$	711	$	395	$	3,667	$	276	$	28,690	$	7,253
Accounts receivable, net		11,027		15		—		129		1,995		350		5,511		—
Prepaid expenses and other current assets		2,232		3		—		15		405		—		5,835		787
Inventory		22,074		227		508		1,418		4,962		123		12,101		3,455
Biological assets		—		79				705		2,340		—		4,571		379
Property, plant and equipment, net		7,465		319		1,854		1,081		6,187		56		37,128		4,397
Right-of-use assets		9,047		108		2,058		1,812		41,518		812		103,055		1,555
Other assets		832		—		—		1,034		46		—		91		—
Intangible assets :
Licenses		135,060		—		38,435		—		57,580		3,345		300,140		24,690
Trade name		28,340		160		—		170		8,260		—		12,130		120
Service agreements		59,030		1,430		—		5,830		—		—		3,080		—
Non-compete agreements		4,950		—		—		—		—		—		19,290		—
Goodwill		113,252		909		—		561		22,863		—		257,023		19,072
Deferred tax liabilities		(58,971)		(480)		—		(1,680)		(20,525)		—		(102,329)		(9,397)
Liabilities assumed		(22,652)		(573)		(5,885)		(3,426)		(46,065)		(1,469)		(159,368)		(9,811)
Consideration transferred	$	324,441	$	2,369	$	37,681	$	8,044	$	83,233	$	3,493	$	526,948	$	42,500



		Year ended December 31, 2019
Purchase price allocation		Acres (2)		Glendale (1)		Phyto (1)		Emerald (1)		Eureka (1)		Blackjack (1)		HMS (1)		Elevate (1)
Assets acquired:
Cash	$	478	$	330	$	37	$	747	$	490	$	120	$	501	$	101
Accounts receivable		884		92		—		188		82		—		1,052		—
Prepaid expenses and other current assets		114		21		143		253		876		—		211		53
Inventory		3,812		422		103		724		587		333		414		93
Biological assets		567		—		—		—				—		—		—
Property, plant and equipment		5,994		1,407		—		103		357		—		—		68
Other assets		45		107		—		15		—		—		—		—
Intangible assets :
Licenses		22,340		17,060		7,424		15,970		35,253		7,187		32,775		1,937
Trade name		370		—		—		—		—		—		—		—
Non-compete agreements		700		—		—		—		—		—		—		—
Goodwill		17,471		—		—		—		—		—		—		—
Deferred tax liabilities		—		—		—		—		—		—		—		—
Liabilities assumed		(5,178)		(660)		(38)		—		(1,284)		(915)		(2,654)		(151)
Non-controlling interest		—		—		—		—		—		(2,156)		—		—
Consideration transferred	$	47,597	$	18,779	$	7,669	$	18,000	$	36,361	$	4,569	$	32,299	$	2,101

(1)

Acquisition accounted for as an asset acquisition with the application of the IFRS 3 Amendment.

(2)

Acquisition accounted for as a business combination under IFRS 3.