Altimar Acquisition Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Fathom OpCo Predecessor Period Acquisitions (Tables)

Acquisition Date Fair Value

Estimated Life (Years)

Trade name

Customer relationships

Fathom OpCo Predecessor Period Acquisitions (Tables)

9 Months Ended

Sep. 30, 2022

Schedule of fair value of the total purchase consideration transferred

The transaction was accounted for using the acquisition method of accounting in accordance with ASC 805 - Business Combinations and the fair value of the total purchase consideration transferred consisted of the following:


Consideration Transferred:	Total
Cash	$	10,875
Fair value of total consideration transferred	$	10,875

Schedule of fair values of the assets and liabilities

The following table sets forth the fair values of the assets acquired and liabilities assumed in connection with the acquisition of Summit:


Recognized amounts of identifiable assets acquired and liabilities assumed	Total
Cash	$	40
Accounts receivable, net		627
Inventory		339
Property and equipment, net		4,371
Intangible assets		5,000
Total assets acquired		10,377
Accounts payable		40
Deferred revenue		776
Other current liabilities		1,418
Total liabilities assumed		2,234
Total identifiable net assets		8,143
Goodwill	$	2,732

Summary of the intangible assets acquired in the acquisition

Below is a summary of the intangible assets acquired in the acquisition:

Summary of Revenue and Net Loss Income Since Acquisition

The amounts of revenue and net loss of Summit since the acquisition date included in the consolidated statement of comprehensive loss for the 2021 Predecessor Period are as follows:


	Period From January 1 - September 30, 2021 (Predecessor)
Revenue	$	4,496
Net loss	$	(1,029	)

P P C [Member]

Business Acquisition [Line Items]

Schedule of fair value of the total purchase consideration transferred

The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following:


Consideration Transferred:	Total
Cash	$	25,721
Fair value of total consideration transferred	$	25,721

Schedule of fair values of the assets and liabilities

The following table sets forth the fair values of the assets acquired and liabilities assumed in connection with the acquisition of PPC:


Recognized amounts of identifiable assets acquired and liabilities assumed	Total
Cash	$	162
Accounts receivable, net		899
Inventory		480
Fixed assets, net		2,413
Intangible assets		14,200
Total assets acquired		18,154
Accounts payable		148
Accrued expenses		79
Total liabilities assumed		227
Total identifiable net assets		17,927
Goodwill	$	7,794

Summary of the intangible assets acquired in the acquisition

Below is a summary of the intangible assets acquired in the acquisition:

Summary of Revenue and Net Loss Income Since Acquisition

The amounts of revenue and net loss of PPC since the acquisition date included in the consolidated statement of comprehensive loss for the 2021 Predecessor Period is as follows:


	Period From January 1 - September 30, 2021 (Predecessor)
Revenue	$	4,571
Net loss	$	(262	)

Centex and Laser [Member] | Incodema Holdings LLC

Business Acquisition [Line Items]

Schedule of fair value of the total purchase consideration transferred

The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following:


Consideration Transferred:	Centex		Laser		Total
Cash	$	11,774	$	6,946	$	18,720
Fair value of total consideration transferred	$	11,774	$	6,946	$	18,720

Schedule of fair values of the assets and liabilities

The following table sets forth the fair values of the assets acquired and liabilities assumed in connection with the acquisition of Centex and Laser:


	Acquisition Date Fair Value
	Centex		Laser
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash	$	-	$	68
Accounts receivable, net		1,775		900
Inventory		524		622
Prepaid expenses		108		1
Fixed assets, net		1,787		760
Intangible assets		6,243		3,557
Other assets		1		2
Total assets acquired		10,438		5,910
Accounts payable		252		568
Paycheck Protection Program (PPP) loan		649		-
Accrued expenses		271		27
Other current liabilities		23		44
Other noncurrent liabilities		1,234		703
Total liabilities assumed		2,429		1,342
Total identifiable net assets		8,009		4,568
Goodwill	$	3,765	$	2,378

Summary of the intangible assets acquired in the acquisition

Below is a summary of the intangible assets acquired in the acquisition:

Summary of Revenue and Net Loss Income Since Acquisition

The combined amounts of revenue and net loss of Centex and Laser since the acquisition date included in the consolidated statement of comprehensive loss for the 2021 Predecessor Period and is as follows:


	Period From January 1 - September 30, 2021 (Predecessor)
Revenue	$	5,756
Net loss	$	(677	)

Micropulse West [Member] | Incodema Holdings LLC

Business Acquisition [Line Items]

Schedule of fair value of the total purchase consideration transferred

The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following:


Consideration Transferred:	Total
Cash	$	12,452
Contingent consideration		1,295
Fair value of total consideration transferred	$	13,747

Schedule of fair values of the assets and liabilities

The following table sets forth the fair values of the assets acquired and liabilities assumed in connection with the acquisition of Micropulse West:


Recognized amounts of identifiable assets acquired and liabilities assumed	Total
Cash	$	70
Accounts receivable, net		866
Inventory		333
Other current assets		10
Fixed assets, net		2,490
Intangible assets		7,000
Total assets acquired		10,769
Accounts payable		139
Accrued expenses		13
Other current liabilities		99
Total liabilities assumed		251
Total identifiable net assets		10,518
Goodwill	$	3,229

Summary of the intangible assets acquired in the acquisition

Below is a summary of the intangible assets acquired in the acquisition:

Summary of Revenue and Net Loss Income Since Acquisition

The amounts of revenue and net loss of Micropulse West since the acquisition date included in the 2021 Predecessor Period consolidated statement of comprehensive loss is as follows:


	Period From January 1 - September 30, 2021 (Predecessor)
Revenue	$	3,022
Net loss	$	(187	)