Company: MYND
Filing Date: 2025-03-26
Form Type: 20-F
Source: 0001628280-25-014832
Chunk: 125

Company: Mynd.ai, Inc.
Filing Date: 2025-03-26
Form: 20-F
Item: Item 18
Chunk 125
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 U. S. dollars, except share and per share data, or otherwise noted)

The Company finalized its purchase price allocation in the second half of 2024. The fair values of the identifiable assets acquired and liabilities assumed as of acquisition date were as follows:

As per the 2023 Form 20-F Measurement period adjustments As adjusted
Cash and cash equivalents $ 16,138 $ - $ 16,138
───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
Accounts receivable, net 1,464 - 1,464
Prepaid expenses and other current assets 902 1,228 2,130
Current tax assets 282 - 282
Amounts due from related parties 46 - 46
Inventories 141 - 141
Operating lease right-of-use assets 5,398 ( 538) 4,860
Property and equipment, net 4,773 - 4,773
Other non-current assets 2,226 - 2,226
Intangible assets 7,750 - 7,750
Total Assets 39,120 690 39,810
Accrued expenses and other current liabilities ( 5,496) ( 108) ( 5,604)
Operating lease liabilities - current ( 2,903) - ( 2,903)
Operating lease liabilities - non-current ( 2,603) 646 ( 1,957)
Contract liabilities - current ( 1,730) - ( 1,730)
Income tax payable ( 382) - ( 382)
Other non-current liabilities ( 3,977) - ( 3,977)
Deferred tax liability ( 1,317) - ( 1,317)
Total Liabilities ( 18,408) 538 ( 17,870)
Total identifiable net assets at fair value 20,712 1,228 21,940
Goodwill 3,991 ( 1,228) 2,763
Non-controlling interest ( 1,855) - ( 1,855)
Purchase consideration transferred $ 22,848 $ - $ 22,848

The purchase price allocations reflect various fair value estimates and analyses relating to the determination of fair value of certain tangible and intangible assets acquired, non-controlling interest, and residual goodwill. The Company determined the estimated fair value of the identifiable intangible assets and goodwill after review and