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 |
) |
|