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ACQUISITIONS AND DISPOSITIONS (Tables) | 9 Months Ended
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Sep. 30, 2022
ACQUISITIONS AND DISPOSITIONS |
Schedule of preliminary allocation of the total consideration transferred to the acquired assets and assumed liabilities | ​ ​ The table below represents the allocation of the total consideration transferred to the acquired assets and assumed liabilities based on management’s estimate of their acquisition date fair values (amounts in thousands): ​
​ | ​ | ​
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 | ​ | 30,453
Inventory, materials and supplies | ​ | 1,374
Prepayments and other current assets | ​ | 8,038
Fixed assets | ​ | 408,694
Telecommunication licenses | ​ | 683
Intangible assets | ​ | 44,333
Operating lease right-of-use assets | ​ | 60,402
Other assets | ​ | 2,387
Accounts payable and accrued liabilities | ​ | (39,188)
Accrued taxes | ​ | (3,766)
Advance payments and deposits | ​ | (15,842)
Current portion of lease liabilities | ​ | (2,425)
Deferred income taxes | ​ | (17,040)
Lease liabilities, excluding current portion | ​ | (44,234)
Other liabilities | ​ | (92,432)
Net assets acquired | $ | 353,750
Schedule of pro forma results of operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended | ​ | ​ | Nine months ended
​ | ​ | September 30, 2021 | ​ | ​ | September 30, 2021
​ | ​ | As Reported | ​ | ​ | Pro Forma | ​ | ​ | As Reported | ​ | ​ | Pro Forma
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenue | $ | 166,760 | ​ | $ | 180,214 | ​ | $ | 415,135 | ​ | $ | 550,900
Net Income (loss) attributable to ATN International, Inc. Stockholders | $ | (2,619) | ​ | $ | 4,778 | ​ | $ | 2,103 | ​ | $ | 5,089
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Earnings (loss) Per Share | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Basic | $ | (0.22) | ​ | $ | 0.22 | ​ | $ | 0.08 | ​ | $ | 0.09
Diluted | $ | (0.22) | ​ | $ | 0.22 | ​ | $ | 0.08 | ​ | $ | 0.09
Schedule of assets and liabilities transferred | The table below identifies the assets and liabilities transferred (in thousands): ​
​ | ​ | ​
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)

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