Quarterly report pursuant to Section 13 or 15(d)

Revisions of Previously Issued Financial Statements (Tables)

v3.21.2
Revisions of Previously Issued Financial Statements (Tables)
9 Months Ended
Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of financial statements


 

 

Three Months Ended September 30, 2020

 

 

 

As reported

 

Adjustment

 

As revised

  

Consolidated Statements of Operations 

 

 

 

 

 

 

  

Change in fair value of derivative liability

 

$

$

762,646


$

762,646

Net loss attributable to Akerna shareholders

 

 

(4,741,876

)

 

762,646

 

 

(3,979,230

)

Net loss per share

 

 

(0.28

)

 

 

 

(0.28

)


 

 

Six Months Ended December 31, 2020

 

 

 

As reported

 

Adjustment

 

As revised

  

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

)


 

 

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

 

 

95,090,883



(1,004,450

)

94,086,433


Accumulated deficit

(57,872,599 )
693,074

(57,179,525 )