Akerna Corp. General form of registration statement for all companies including face-amount certificate companies

General form of registration statement for all companies including face-amount certificate companies

Acquisitions (Tables)

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2021

Acquisitions [Abstract]

Schedule of subsequent reporting period until settlement

		Preliminary Fair Value
Shares issued		$	6,186
Contingent consideration			2
Total preliminary fair value of consideration transferred		$	6,188

		Preliminary Fair Value
Shares issued		$	12,000
Cash			5,542
Contingent consideration			6,300
Total preliminary fair value of consideration transferred		$	23,842

Common shares issued		$	2,531
Contingent consideration			998
Total estimated fair value of consideration		$	3,529

Common shares issued		$	17,550
Contingent consideration			389
Total estimated fair value of consideration		$	17,939

		Preliminary Fair Value
Exchangeable shares issued		$	25,203
Cash			5,724
Contingent consideration			604
Total estimated fair value of consideration transferred		$	31,531

Schedule of preliminary fair values of assets acquired and liabilities assumed as of the date of acquisition

		Preliminary Fair Value
Accounts receivable			556
Prepaid expenses and other current assets			148
Capitalized software			423
Acquired technology			470
Customer relationships			820
Acquired trade name			20
Goodwill			5,408
Accounts payable and accrued expenses			(350	)
Deferred tax liabilities			(307	)
Deferred revenue			(1,000	)
Net assets acquired		$	6,188

		Preliminary Fair Value
Cash			527
Accounts receivable			486
Prepaid expenses and other current asset			261
Fixed Assets			93
Non-compete agreement			80
Acquired technology			1,040
Customer relationships			13,810
Acquired trade name			270
Goodwill			14,043
Accounts payable and accrued expenses			(826	)
Deferred tax liabilities			(2,642	)
Deferred revenue			(3,300	)
Net assets acquired		$	23,842

Cash		$	21
Accounts receivable, net			91
Other assets			6
Acquired technology			210
Acquired trade name			80
Customer relationships			220
Goodwill			3,216
Accounts payable and accrued expenses			(284	)
Deferred revenue			(31	)
Net assets acquired		$	3,529

Cash		$	101
Prepaid expenses and other assets			22
Furniture, fixtures, and equipment			2
Acquired technology			7,160
Acquired trade name			340
Goodwill			17,025
Accounts payable and accrued liabilities			(1,158	)
Fair value of noncontrolling interests			(5,553	)
Net assets acquired		$	17,939

		Preliminary Fair Value
Cash		$	445
Accounts receivable			917
Prepaid expenses and other current assets			595
Acquired technology			850
Customer relationships			2,660
Acquired trade name			285
Goodwill			25,806
Furniture, fixtures and equipment			1,327
Accounts payable and accrued expenses			(805	)
Deferred revenue			(549	)
Net assets acquired		$	31,531

Schedule of consolidated operating results give effect to the Viridian and 365 Cannabis acquisitions

		Year Ended December 31,
		2021
Revenue		$	28,847
Net loss		$	(31,423	)

		Six Months Ended December 31,				Year Ended June 30,
		2020				2020
Revenue		$	14,026			$	27,523
Net loss		$	(17,650	)		$	(20,250	)