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DRONELOGICS ACQUISITION (Tables) | 12 Months Ended
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Dec. 31, 2021
SCHEDULE OF PURCHASE PRICE ALLOCATION | The purchase price allocation (“PPA”) is as follows: SCHEDULE OF PURCHASE PRICE ALLOCATION
Number of shares of Draganfly Inc. |  |  | 645,088 |
Fair value of common shares |  | $ | 4.15 |
Fair value of shares of Draganfly Inc. |  | $ | 2,178,960 |
Cash portion of purchase price |  |  | 500,000 |
Total |  | $ | 2,678,960 |
Draganfly Inc. Notes to the Consolidated Financial Statements For The Year Ended December 31, 2021 Expressed in Canadian Dollars 3. DRONELOGICS ACQUISITION (CONT’D)
Tangible assets acquired |  |  |
Cash |  | $ | 42,593 |
Accounts receivable |  |  | 98,852 |
Inventory |  |  | 629,684 |
Prepaids and deposits |  |  | 93,997 |
Other current assets |  |  | 3,014 |
Capital assets |  |  | 54,946 |
Right-of-use assets |  |  | 83,428 |
Accounts payable and accrued liabilities |  |  | (222,766 | )
Customer deposits |  |  | (245,959 | )
Loans |  |  | (245,752 | )
Other current liabilities |  |  | (8,437 | )
Lease liabilities |  |  | (87,203 | )
Total tangible assets acquired |  |  | 196,397 |
Identifiable intangible assets |  |  |  |
Customer relationships |  |  | 197,000 |
Website |  |  | 119,000 |
Total identifiable intangible assets |  |  | 316,000 |
Goodwill |  |  | 2,166,563 |
Total consideration |  | $ | 2,678,960 |

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