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ACQUISITIONS AND DISPOSITIONS (Tables) | 6 Months Ended
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Jun. 30, 2017
Acquisitions and Dispositions |
Schedule of pro forma results of operations | Amounts are presented in thousands, except per share data.
|  | Three months ended June 30, |  | Six months ended June 30, |
(unaudited) |  | 2016 |  | 2016 |
|  | As |  | Pro- |  | As |  | Pro- |
|  | Reported |  | Forma |  | Reported |  | Forma |
Revenue |  | $ | 99,991 |  | $ | 132,444 |  | $ | 189,676 |  | $ | 268,301 |
Net income attributable to ATN International, Inc. Stockholders |  |  | (3,086) |  |  | (463) |  |  | 3,034 |  |  | 5,596 |
Earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | (0.19) |  |  | (0.03) |  |  | 0.19 |  |  | 0.35 |
Diluted |  |  | (0.19) |  |  | (0.03) |  |  | 0.19 |  |  | 0.34 |
Sovernet |
Acquisitions and Dispositions |
Schedule of assets and liabilities transferred | The table below identifies the assets and liabilities transferred (amounts in thousands):
Consideration Transferred | $ | 25,926 |
Assets and liabilities disposed |  |  |
Cash |  | 1,821 |
Accounts receivable |  | 1,696 |
Inventory |  | 639 |
Prepaid |  | 1,034 |
Property, plant and equipment |  | 25,294 |
Other Assets |  | 288 |
Accounts payable and accrued liabilities |  | (1,718) |
Advance payments and deposits |  | (1,897) |
Net assets disposed |  | 27,157 |
Consideration less net assets disposed |  | (1,231) |
Transaction costs |  | (1,156) |
Loss | $ | (2,387) |
One Communications (formerly Keytech) and BDC |
Acquisitions and Dispositions |
Schedule of assessment of total acquisition costs to net assets based on acquisition date fair values |
Consideration Transferred |  |  |
Cash consideration - One Communications | $ | 34,518 |
Cash consideration - BDC |  | 7,045 |
Total consideration transferred |  | 41,563 |
Non-controlling interests - One Communications |  | 32,909 |
Total value to allocate | $ | 74,472 |
Value to allocate - One Communications |  | 67,427 |
Value to allocate - BDC |  | 7,045 |
Purchase price allocation One Communications: |  |  |
Cash |  | 8,185 |
Accounts receivable |  | 6,451 |
Other current assets |  | 3,241 |
Property, plant and equipment |  | 100,892 |
Identifiable intangible assets |  | 10,590 |
Other long term assets |  | 3,464 |
Accounts payable and accrued liabilities |  | (16,051) |
Advance payments and deposits |  | (6,683) |
Current debt |  | (6,429) |
Long term debt |  | (28,929) |
Net assets acquired |  | 74,731 |
Gain on One Communications bargain purchase | $ | 7,304 |
Purchase price allocation BDC: |  |  |
Carrying value of BDC non-controlling interest acquired |  | 2,940 |
Excess of purchase price paid over carrying value of non-controlling interest acquired | $ | 4,105 |
Viya (formerly Innovative) |
Acquisitions and Dispositions |
Schedule of assessment of total acquisition costs to net assets based on acquisition date fair values |
Consideration Transferred | $ | 111,860 |
Non-controlling interests |  | 221 |
Total value to allocate |  | 112,081 |
Purchase price allocation: |  |  |
Cash |  | 4,229 |
Accounts receivable |  | 6,553 |
Materials & supplies |  | 6,533 |
Other current assets |  | 1,927 |
Property, plant and equipment |  | 108,284 |
Telecommunication licenses |  | 7,623 |
Goodwill |  | 20,586 |
Intangible assets |  | 7,800 |
Other Assets |  | 4,394 |
Accounts payable and accrued liabilities |  | (15,971) |
Advance payments and deposits |  | (7,793) |
Deferred tax liability |  | (2,935) |
Pension and other postretirement benefit liabilities |  | (29,149) |
Net assets acquired | $ | 112,081 |
Vibrant Energy |
Acquisitions and Dispositions |
Schedule of assessment of total acquisition costs to net assets based on acquisition date fair values | The table below represents the allocation of the consideration transferred to the net assets of Vibrant Energy based on their acquisition date fair values (in thousands):
Consideration Transferred | $ | 6,193
Purchase price allocation: |  |
Cash |  | 136
Prepayments and other assets |  | 636
Property, plant and equipment |  | 7,321
Goodwill |  | 3,279
Accounts payable and accrued liabilities |  | (5,179)
Net assets acquired | $ | 6,193

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