Akerna Corp. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Basis of Presentation and Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Long Term Debt (Details Textual)

v3.23.1

Long Term Debt (Details Textual) $ / shares in Units, $ in Millions		3 Months Ended
	Oct. 05, 2021 USD ($)	Mar. 31, 2023 USD ($) shares	Mar. 31, 2022 USD ($)	Jan. 31, 2023 USD ($) $ / shares	Oct. 04, 2022 $ / shares
Debt Instrument [Line Items]
Convertible notes on issuance amount		$ 1.4
Debt Instrument, Convertible, Number of Equity Instruments \| shares		1,164,251
Cash				$ 0.1
Fair value of senior convertible notes		$ 8.5
Maximum [Member]
Debt Instrument [Line Items]
Conversion price \| $ / shares				$ 4.75
Minimum [Member]
Debt Instrument [Line Items]
Conversion price \| $ / shares				$ 1.2
Securities Purchase Agreement
Debt Instrument [Line Items]
Conversion price \| $ / shares					$ 6.21
Senior Convertible Notes [Member]
Debt Instrument [Line Items]
Debt principal amount		$ 6.3
Conversion price \| $ / shares					$ 4.75
Debt conversion, description		(i) the conversion price then in effect, or (ii) 80% of the lower of (x) the volume-weighted average price (“VWAP”) of the Common Stock as of the trading day immediately preceding the applicable date of determination, or (y) the quotient of (A) the sum of the VWAP of Common Stock for each of the two trading days with the lowest VWAP of the Common Stock during the ten consecutive trading day period ending and including the trading day immediately prior to the applicable date of determination, divided by (B) two, but not less than $10.80 per share.
Cash		$ 4.9
Proceeds from common stock		1.4
Fair value of senior convertible notes		0.2	$ 1.3
Increase in debt		0.1	0.1
Accumulated in equity and an increase		$ 0.2	1.4
Senior Convertible Notes [Member] \| Securities Purchase Agreement
Debt Instrument [Line Items]
Debt Instrument, annual principal payment	$ 20.0
Debt principal amount	$ 18.0
Original issue discount percentage	10.00%
Original issue discount	$ 2.0
Maturity date	Oct. 04, 2024
2020 Notes [Member]
Debt Instrument [Line Items]
Debt principal amount			$ 3.3

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