Altimar Acquisition Registration of securities issued in business combination transactions

Registration of securities issued in business combination transactions

FAIR VALUE MEASUREMENTS (Tables)

FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2021

Schedule Of Fair Value Measurement Of Assets And Liabilities Based On Hierarchy

The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2021 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:


Description	Level		September 30, 2021
Assets:
Investments held in the Trust Account		1		345,011,697
Liabilities:
Warrant liability — Public Warrants		1	$	9,070,433
Warrant liability — Private Placement Warrants		3	$	10,572,537

Schedule Of Assumptions Used In Estimating The Fair Value Of Warrants

The following table provides quantitative information regarding Level 3 fair value meas

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nts:


	As of September 30, 2021
Stock price	$	9.85
Strike price	$	11.50
Term (in years)		5.0
Volatility		16.5	%
Risk-free rate		1.00	%
Dividend yield		0.0	%

Summary of changes in the fair value of warrant liabilities

The following table presents the changes in the fair value of Level 3 warrant liabilities:


	Private Placement Warrants			Public Warrants			Warrant Liabilities
Fair value as of February 9, 2021	$	17,144,332		$	12,933,516		$	30,077,848
Change in valuation inputs or other assumptions		(3,784,363	)		(2,932,167	)		(6,716,530	)

Fair value of Warrants transferred out of Level 3		—			(10,001,349	)		(10,001,349	)

Fair value of Level 3 warrant liabilities as of June 30, 2021	$	13,359,969		$	—		$	13,359,969
Change in valuation inputs or other assumptions	$	(2,787,432	)	$	—		$	(2,787,432	)

Fair value of Level 3 Warrant Liabilities as of September 30, 2021	$	10,572,537		$	—		$	10,572,537