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Goodwill and Business Acquisition (Tables)

9 Months Ended

Sep. 30, 2022

Goodwill and Business Acquisition [Abstract]

Schedule of consideration

Fair value of total consideration transferred		$	69,311,577
Fair value of assets acquired:
Cash		$	920,011
Other current assets			148,043
Property and equipment			61,430
Intangible assets			26,180,000
Right of use asset			463,252
Other long-term assets			87,217
Total assets acquired			27,859,953
Fair value of liabilities assumed:
Accounts payable			129,541
Deferred revenue			32,992
Accrued payroll and rent			42,617
Lease liabilities			447,827
Deferred tax liability			2,921,982
Total liabilities assumed			3,574,959
Total net assets acquired			24,284,994
Goodwill			45,026,583
Total		$	69,311,577

Schedule of operating results

		(Unaudited)
		Three months ended September 30, 2021				Nine months ended September 30, 2021
Revenue, net		$	294,149			$	2,396,345
Net loss		$	(7,499,846	)		$	(18,871,963	)
Basic Earnings Per Share		$	(0.18	)		$	(0.51	)
Earnings Per Share Diluted		$	(0.18	)		$	(0.51	)

X

- Definition

Tabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Paragraph (a)
-Subsection 04

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690

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- References

No definition available.

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X

- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472

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