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

Revisions of Previously Issued Financial Statements (Tables)

Revisions of Previously Issued Financial Statements (Tables)

12 Months Ended

Dec. 31, 2021

Condensed Financial Information Disclosure [Abstract]

Schedule of consolidated statements of operations

		Year Ended June 30, 2020
		As reported				Adjustment				As revised
Consolidated Statements of Operations
Change in fair value of derivative liability			—				1,962,034				1,962,034
Net loss attributable to Akerna shareholders			(15,534,345	)			1,962,034				(13,572,311	)
Net loss per share			(1.31	)			—				(1.14	)

		Six Months Ended December 31, 2020
		As reported				Adjustment				As revised
Condensed Consolidated Statements of Operations
Change in fair value of derivative liability			—				746,852				746,852
Net loss attributable to Akerna shareholders			(16,957,334	)			746,852				(16,210,482	)
Net loss per share			(1.01	)			—				(1.01	)

Schedule of consolidated balance sheet

		As of December 31, 2020
		As reported				Adjustment				As revised
Consolidated Balance Sheet
Derivative liability			—				(311,376	)			(311,376	)
Total liabilities			(19,635,076	)			(311,376	)			(19,946,452	)
Additional paid-in capital			95,090,833				(1,004,450	)			94,086,433
Accumulated deficit			(57,872,599	)			693,074				(57,179,525	)