Ethema Health Corp (GRST)

[Bubae]

Context is important. That fair market value line item is under item 4 "acquisition of subsidiaries" which refers to what they paid for the last 24% of ATHI shares in ARIA (AKA Evernia, AKA ATHI). The deal included 100 million shares that had an average trading value of $0.0041.

On April 28, 2021, the Stock Purchase Agreement date June 30, 2020 between the Company and the Q Global Trust, and ATHI was amended whereby the option to purchase an additional 9% of ATHI for $50,000 was amended to purchase an additional 24%, an increase of 15% over the prior option, for 100,000,000 shares of common stock.

4. Acquisition of subsidiaries

Consideration
Cash $ 50,000
100,000,000 shares of common stock at fair market value 410,000
Total purchase consideration $ 460,000