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) |
|
|