iAnthus Capital Holdings, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Financial Instruments (Tables)

Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2024

Summary of Fair Value Hierarchy of Company's Financial Assets and Financial Liabilities

The following table summarizes the fair value hierarchy for the Company’s financial assets and financial liabilities that are re-measured at their fair values periodically:


	As of June 30, 2024								As of December 31, 2023
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Financial assets
Long term investments - other (1)	$	47	$	—	$	877	$	924	$	56	$	—	$	679	$	735

(1)

Long-term investments – other are included in the investments balance on the unaudited interim condensed consolidated balance sheets.

Summary of Changes in Level One and Level Three Financial Assets

The following table summarizes the changes in Level 1 and Level 3 financial assets:


	Financial Assets
		4Front Venture Corp.		The Pharm Stand, LLC		Island Thyme, LLC

Balance as of December 31, 2023	$	56	$	—	$	679
Additions		—		125		195
Revaluations		(9)		—		—
Loss on equity method investments		—		—		(122)
Balance as of June 30, 2024	$	47	$	125	$	752

Summary of Long-term Debt Instruments at Carrying Value and Fair Value

The following table summarizes the Company’s long-term debt instruments (Note 4) at their carrying value and fair value:


	As of June 30, 2024				As of December 31, 2023
	Carrying Value		Fair Value		Carrying Value		Fair Value
June Unsecured Debentures	$	20,269	$	18,473	$	18,856	$	17,301
June Secured Debentures		137,337		124,457		130,103		118,118
Secured Notes		14,607		14,804		15,565		15,414
Other		725		732		752		772
Total	$	172,938	$	158,466	$	165,276	$	151,605