XML 54 R34.htm IDEA: XBRL DOCUMENT v3.24.2.u1

Fair Value Hierarchy (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2024

Dec. 31, 2023

Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis

As of March 31, 2024, the fair value of the warrant liability measured on a recurring basis was as follows:

		Level 1				Level 2				Level 3				Total
Warrant Liability		$	—			$	—			$	471			$	471

As of December 31, 2023, the fair value of the warrant liability measured on a recurring basis was as follows:

		Level 1				Level 2				Level 3				Total
Warrant Liability		$	—			$	—			$	3,838			$	3,838

As of December 31, 2023, the fair value of the warrant liability measured on a recurring basis was as follows:

		Level 1				Level 2				Level 3				Total
Warrant Liability		$	—			$	—			$	3,838			$	3,838

As of December 31, 2022, the fair value of the warrant liability measured on a recurring basis was as follows:

		Level 1				Level 2				Level 3				Total
Warrant Liability		$	—			$	—			$	76,423			$	76,423

Schedule of Quoted Prices

Date		Adit/GRIID Share Price
October 9, 2022		$	9.91
December 31, 2022		$	10.11
December 31, 2023		$	5.38
March 31, 2024		$	1.32

Date		Adit/GRIID Share Price
October 9, 2022		$	9.91
December 31, 2022		$	10.11
December 31, 2023		$	5.38

Summary of Changes in Fair Value

A summary of the changes in the Company’s warrant liability measured at fair value using significant unobservable inputs (Level 3) as of March 31, 2024 and December 31, 2023, respectively:

Warrant liability as of December 31, 2023		$	3,838
Change in fair value			(3,367	)
Warrant liability as of March 31, 2024		$	471

A summary of the changes in the Company’s warrant liability measured at fair value using significant unobservable inputs (Level 3) as of December 31, 2023 and 2022, respectively:

Warrant liability as of December 31, 2021		$	29,820
Issuance of warrants			57,133
Gain on termination of warrant			(139	)
Modification of warrants			5,379
Change in fair value			(15,770	)
Warrant liability as of December 31, 2022			76,423
Change in fair value			(59,662	)
Issuance of warrants			15,315
Extinguishment of debt			25,081
Conversion to common stock			(65,664	)
Interest recorded on warrants issued			12,345
Warrant liability as of December 31, 2023		$	3,838

X

- Definition

Disclosure in tabular form of quoted prices of shares of acquiree company.

+ References

No definition available.

+ Details

Name:	clsk_DisclosureInTabularFormOfQuotedPricesOfSharesOfAcquireeCompanyTableTextBlock
Namespace Prefix:	clsk_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2C
-SubTopic 10
-Topic 820
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2C

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-3

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-SubTopic 10
-Topic 820
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-3

+ Details

Name:	us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration