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Acquisitions (Tables)
 6 Months Ended
Jun. 30, 2025
GroupBy [Member]  
Business Combination [Line Items]  
Summary of Allocated to Net Assets Acquired Based on Respective Estimated Fair Values

The total purchase price consideration of $5.8 million has been allocated to the net assets acquired based on their respective estimated fair values as follows:

 

Consideration

 

 

 

 

 

3,999,902 ordinary shares of Rezolve

 

$

 

5,759,859

 

 

Fair value of total consideration transferred

 

$

 

5,759,859

 

 

Recognized amounts of identifiable assets acquired and liabilities assumed:

 

 

 

 

 

Cash and cash equivalents

 

 

 

1,733,326

 

 

Accounts receivable

 

 

 

9,781,814

 

 

Prepaid expenses and other current assets

 

 

 

1,235,761

 

 

Technology intellectual property (intangible asset)

 

 

 

19,661,728

 

 

Customer contracts and related relationships (intangible asset)

 

 

 

15,652,376

 

 

Other non-current assets

 

 

 

180,927

 

 

Accounts payable and accrued liabilities

 

 

 

(16,828,415

)

 

Deferred revenue

 

 

 

(18,850,509

)

 

Debt

 

 

 

(12,300,000

)

 

Other liabilities

 

 

 

(25,658

)

 

Total identifiable net assets

 

$

 

241,350

 

 

Goodwill

 

 

 

5,518,509

 

 

Total estimated preliminary purchase price allocation

 

$

 

5,759,859

 

 
Summary of Unaudited Pro forma Combined Results due to Acquisition

The following table presents amounts of GroupBy's revenue and net loss included in the Company's condensed interim combined consolidated statements of operations for the six months ended June 30, 2025 and the unaudited pro forma combined results of the Company and GroupBy as if the Groupby acquisition had occurred on January 1, 2024:

 

 

Revenue

 

 

Net Loss

 

Actual from March 25, 2025 to June 30, 2025

 

$

 

4,899,421

 

 

$

 

(8,912,539

)

Supplemental pro forma from January 1, 2025 to June 30, 2025

 

 

 

9,272,808

 

 

 

 

(8,404,157

)

Supplemental pro forma from January 1, 2024 to June 30, 2024

 

 

 

9,577,238

 

 

 

 

(3,008,281

)
Mpower Plus Global Limited [Member]  
Business Combination [Line Items]  
Summary of Allocated to Net Assets Acquired Based on Respective Estimated Fair Values

The total purchase price consideration of $1.5 million has been allocated to the net assets acquired based on their respective estimated fair values as follows:

 

Consideration

 

 

 

 

 

804,833 ordinary shares of Rezolve

 

$

 

1,529,183

 

 

Fair value of total consideration transferred

 

$

 

1,529,183

 

 

Recognized amounts of identifiable assets acquired and liabilities assumed:

 

 

 

 

 

Cash and cash equivalents

 

 

 

63,221

 

 

Accounts receivable

 

 

 

428,334

 

 

Prepaid expenses and other current assets

 

 

 

287,069

 

 

Customer contracts and related relationships (intangible asset)

 

 

 

1,105,910

 

 

Recruitment database (intangible asset)

 

 

 

491,970

 

 

Other assets

 

 

 

1,753

 

 

Accounts payable and accrued liabilities

 

 

 

(189,613

)

 

Accrued expenses and other payables

 

 

 

(537,437

)

 

Other liabilities

 

 

 

(793,505

)

 

Total identifiable net assets

 

$

 

857,701

 

 

Goodwill

 

 

 

671,482

 

 

Total estimated preliminary purchase price allocation

 

$

 

1,529,183

 

 
Prediqt Business Solutions Private Limited [Member]  
Business Combination [Line Items]  
Summary of Allocated to Net Assets Acquired Based on Respective Estimated Fair Values

The total purchase price consideration of $0.1 million has been allocated to the net assets acquired based on their respective estimated fair values as follows:

 

Consideration

 

$

 

 

 

Cash consideration

 

 

 

100,000

 

 

Fair value of total consideration transferred

 

$

 

100,000

 

 

Recognized amounts of identifiable assets acquired and liabilities assumed:

 

 

 

 

 

Cash and cash equivalents

 

 

 

19,112

 

 

Accounts receivable

 

 

 

88,367

 

 

Customer contracts and related relationships (intangible asset)

 

 

 

325,787

 

 

Fixed assets

 

 

 

18,332

 

 

Other assets

 

 

 

107,709

 

 

Accounts payable and accrued liabilities

 

 

 

(163,590

)

 

Debt

 

 

 

(241,679

)

 

Other liabilities

 

 

 

(45,185

)

 

Total identifiable net assets

 

$

 

108,853

 

 

Gain on bargain purchase

 

 

 

(8,853

)

 

Total estimated preliminary cost allocation

 

$

 

100,000