153 Cloudberry Annual report 2021 Financial statements At completion the Company has paid a preliminary purchase price of NOK 101m. 50% of the preliminary purchase price has been settles with Cloudberry shares, this was 3.484.041 shares of par value NOK 0.25 and a fair value of NOK 14.50 per share (share capital increase with NOK 0.87m). The remaining 50% has been settled by cash payment of NOK 50.5m. The purchase price is subject to adjustments after audited completion accounts, this will be settled with cash. The purchase price is based on estimated completion accounts. Estimated equity and net acquired assets in the estimated unaudited consolidated balance sheet per 7 January 2022 is NOK 30m (based on 100%, including minority interests). The transactions will be accounted as a business combination and the purchase price allocation is in progress. The following table show the preliminary purchase price allocation: NOK 1 000 Captiva Acquisition date 07.01.2022 Voting rights/shareholding acquired through the acquisition 60% Total voting rights after the acqusition 60% Non controlling interests 40% Consideration Cash 50 519 Shares 50 519 Total acquisition cost 101 037 Book value of net assets (se table below) 40 290 Identification of excess value. attributable to: Inventory 1 282 Property, plant and equipment 66 564 Other 1 500 Gross excess value 69 346 Deferred tax on excess value (14 926) Net excess value 54 420 Fair value of net acquired assets excluding goodwill 94 710 Of which: Non controlling interest 37 884 Controlling interests 56 826 Total acquisition cost 101 037 Fair value of net aquired assets ex goodwill 56 826 Goodwill (controlling interests) 44 212
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