Akerna Corp. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Acquisitions (Details Textual)

Acquisitions (Details Textual)								1 Months Ended	6 Months Ended		12 Months Ended
Acquisitions (Details Textual)	Oct. 01, 2021 USD ($) shares	Oct. 01, 2021 USD ($) shares	Apr. 01, 2021 USD ($) shares	Jul. 07, 2020 USD ($)	Apr. 11, 2020 USD ($)	Jan. 30, 2020 USD ($)	Jan. 15, 2020 USD ($) $ / shares shares	Dec. 31, 2021 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2020 USD ($) $ / shares shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($) $ / shares shares	Jun. 30, 2020 USD ($)	Dec. 31, 2021 CAD ($) shares	Dec. 31, 2021 USD ($) $ / shares shares	Sep. 01, 2020 shares	Jul. 31, 2020 shares	Apr. 08, 2020 USD ($) $ / shares shares
Business Acquisition [Line Items]
Common stock, shares issued \| shares			1				1,950,000			31,001,884		31,001,884		31,001,884	31,001,884		800,000
Convertible into shares of common stock per share \| $ / shares							$ 9
Amortization expense of intangible assets											$ 5,600,000	$ 1.8	$ 1,300,000
Revenues		$ 2,400,000								$ 7,824,784	20,684,974		12,573,276
Net income (loss)								$ 400,000		$ (16,210,481)	(31,328,711)		(13,572,311)
Preferred stock, par value \| $ / shares										$ 0.0001		$ 0.0001			$ 0.0001
Preferred stock, liquidation preference per share \| $ / shares															$ 1
Exchangeable shares \| shares																627,225
Exchangeable shares issued \| shares										309,286		309,286				4,798,271
Assets and liability acquired															$ 14,300
General and administrative expenses											1.1	$ 1.8
Goodwill and intangible assets impairment											$ 14.4
Contingent consideration															6,300,000
Common stock issued in business combinations													20,081,466
Cash										$ 445,269		445,269			527,346
Trellis Solutions, Inc [Member]
Business Acquisition [Line Items]
Transaction costs																		$ 100,000
Common stock, shares issued \| shares																		349,650
Convertible into shares of common stock per share \| $ / shares																		$ 7.24
Percentage of exchange rate																		100.00%
Amount of contingent consideration liability																		$ 1
Revenues					$ 216,000
Net income (loss)												$ 17,000
Contingent consideration													$ 0		998,000
Cash																		$ 21
Solo Sciences, Inc. [Member]
Business Acquisition [Line Items]
Transaction costs							$ 300,000
Percentage of exchange rate							80.40%
Description of contingent consideration											(i) $0.01 per soloTAG™ and soloCODE™ sold or (ii) 7% of net revenue. The fees were to be paid annually until the earlier of: (1) our shares trading above $12 per share for any consecutive 20 trading days in a 30-day period; (b) upon our no longer owning a majority stake in Solo; or (c) upon expiration of the patents related to soloTAG™ and soloCODE™, which is December 1, 2029.
Estimated of fair value contingent consideration							$ 17.9
Revenues						$ 23,000
Net income (loss)						$ 1,500,000
Goodwill and intangible assets impairment											$ 2,700,000
Contingent consideration															389,000
Cash							$ 101
Solo Sciences, Inc. [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Percentage of exchange rate										55.00%		55.00%
Solo Sciences, Inc. [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Percentage of exchange rate										40.00%		40.00%
Ample Organics [Member]
Business Acquisition [Line Items]
Transaction costs															2,900,000
Revenues											2,600,000
Net income (loss)											100,000
Acquisition of description				acquired 100% of the stock of Ample Organics for 3.3 million exchangeable shares of one of our wholly-owned subsidiaries. The exchangeable shares may be exchanged, at the option of the holder, for shares of Akerna common stock on a one-for-one basis, therefore the exchangeable shares issued were valued at $7.65 per share, the closing price of an equivalent share of Akerna common stock, $30.7 million was the aggregate value of the exchangeable shares. In addition to the stock consideration, we paid $5.5 million in cash, which was used to settle all of Ample's then outstanding debt. In addition to the stock and cash consideration, the agreement provides for contingent consideration of up to CAD$10,000,000, payable in exchangeable shares, payable if Ample's Recurring Revenue recognized during the 12 months after the acquisition date is CAD$9,000,000 or more. The contingent consideration amount is reduced by an amount equal to the product of CAD$6.67 multiplied by the difference between CAD$9,000,000 and the amount of Recurring Revenue realized during the 12 months following the acquisition.
Goodwill and intangible assets impairment											$ 4,200,000
Contingent consideration														$ 10,000,000	604,000
Cash				$ 445
Viridian Sciences Inc. [Member]
Business Acquisition [Line Items]
Revenues									$ 2,400,000
Net income (loss)									$ 300,000
Exchange shares value			$ 6,000,000
Contingent consideration			$ 1,000,000												2,000
Cannabis [Member]
Business Acquisition [Line Items]
Contingent consideration															6,300,000
Common stock issued in business combinations	$ 12,000,000
Cash	5,000,000	5,000,000
Aggregate stock price	$ 8,000,000	$ 8,000,000
Viridian [Member]
Business Acquisition [Line Items]
Contingent consideration															$ 2,000
365 Cannabis [Member]
Business Acquisition [Line Items]
Common stock, shares issued \| shares	3,600,000	3,600,000
Cash	$ 527	$ 527