Annual report pursuant to Section 13 and 15(d)

Revisions of Previously Issued Financial Statements (Tables)

v3.22.1
Revisions of Previously Issued Financial Statements (Tables)
12 Months Ended
Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of reclassifications


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)




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)