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)

3 Months Ended

Mar. 31, 2021

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:


	March 31, 2021								December 31, 2020
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Financial Assets
Long term investments - other 1	$	532	$	—	$	—	$	532	$	512	$	—	$	—	$	512

Financial Liabilities
Derivative liabilities	$	—	$	—	$	282	$	282	$	—	$	—	$	245	$	245

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

Summary of changes in level one finnacial assets

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


	Financial Assets
Balance as of December 31, 2020	$	512
Revaluations on Level 1 instruments		20

Balance as of March 31, 2021	$	532

Summary of changes in level three financial assets and liabilities

The following tables summarizes the changes in Level 3 financial assets and liabilities:


	Derivative Liabilities
Balance as of December 31, 2020	$	245
Revaluations on Level 3 instruments		37

Balance as of March 31, 2021	$	282

Summary of long-term debt instruments at their 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:


	March 31, 2021				December 31, 2020
	Carrying Value		Fair Value		Carrying Value		Fair Value
Unsecured Debentures	$	55,455	$	56,305	$	54,905	$	53,830
Secured Notes		130,217		141,230		115,350		134,609
Other		1,361		1,086		920		924

Total	$	187,033	$	198,621	$	171,175	$	189,363