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ACQUISITIONS AND DISPOSITIONS (Tables)

9 Months Ended

Sep. 30, 2021

ACQUISITIONS AND DISPOSITIONS

Schedule of preliminary allocation of the total consideration transferred to the acquired assets and assumed liabilities

​

​	​	​	​
Consideration Transferred	$	353,280	​
Noncontrolling interests	​	470	​
Total value to allocate	​	353,750	​
Purchase price allocation:	​	​	​
Cash and cash equivalents	​	10,553	​
Restricted cash	​	1,326	​
Short-term investments	​	434	​
Accounts receivable	​	29,482	​
Inventory, materials and supplies	​	1,374	​
Prepayments and other current assets	​	8,038	​
Fixed assets	​	388,491	​
Telecommunication licenses	​	683	​
Intangible assets	​	50,220	​
Operating lease right-of-use assets	​	60,402	​
Other assets	​	8,796	​
Accounts payable and accrued liabilities	​	(39,188)	​
Accrued taxes	​	(3,766)	​
Advance payments and deposits	​	(13,919)	​
Current portion of lease liabilities	​	(2,425)	​
Deferred income taxes	​	(17,040)	​
Lease liabilities, excluding current portion	​	(44,234)	​
Other liabilities	​	(85,477)	​
Net assets acquired	$	353,750	​

Schedule of assets and liabilities transferred

​

​	​	​
Consideration Received	$	35,218
Assets and liabilities disposed	​	​
Current assets	​	4,899
Property, plant and equipment	​	45,891
Other assets	​	439
Current liabilities	​	(759)
Net assets disposed	$	50,470
​	​	​
Consideration less net assets disposed	​	(15,252)
​	​	​
Foreign currency losses reclassified from accumulated other comprehensive income	​	6,258
​	​	​
Loss on sale	​	21,510
Transaction costs	​	1,283
Loss on sale including transaction costs	$	(22,793)

Schedule of pro forma results of operations

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Three months ended

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Nine months ended

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September 30, 2021

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September 30, 2020

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September 30, 2021

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September 30, 2020

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As Reported

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Proforma

​

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As Reported

​

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Proforma

​

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As Reported

​

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Proforma

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As Reported

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Proforma

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Revenue

$

166,760

​

$

180,148

​

$

111,739

​

$

171,981

​

$

415,135

​

$

550,290

​

$

331,743

​

$

509,163

Net Income attributable to ATN International, Inc. Stockholders

$

(2,619)

​

$

5,715

​

$

2,661

​

$

1,011

​

$

2,103

​

$

7,135

​

$

6,393

​

$

(11,922)

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Earnings Per Share

​

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Basic

$

(0.22)

​

$

0.28

​

$

0.17

​

$

(0.01)

​

$

0.08

​

$

0.22

​

$

0.40

​

$

(0.96)

Diluted

$

(0.22)

​

$

0.28

​

$

0.17

​

$

(0.01)

​

$

0.08

​

$

0.22

​

$

0.40

​

$

(0.96)

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