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AMALGAMATION (Tables) | 12 Months Ended
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Dec. 31, 2021
SUMMARY OF HISTORICAL FINANCIAL INFORMATION | SUMMARY OF HISTORICAL FINANCIAL INFORMATION
Number of shares of Draganfly Inc. |  |  | 2,100,000 |
Fair value of common shares in concurrent financing |  | $ | 2.50 |
Fair value of shares of Draganfly Inc. |  | $ | 5,250,001 |
Fair value of warrants |  |  | 1,645,193 |
Fair value of shares issued for transaction fees |  |  | 1,000,000 |
Net assets acquired |  | $ | (90,335 | )
Listing expense |  | $ | 7,804,859 |
Fair value of the Company acquired, net of liabilities |  |  |
Cash |  | $ | 28,538 |
Accounts receivable |  |  | 4,991 |
Loans receivable |  |  | 963,269 |
Accounts payable and accrued liabilities |  |  | (406,463 | )
Subscription receipts |  |  | (500,000 | )
Net of liabilities |  | $ | 90,335 |
SUMMARY OF FAIR VALUE MEASUREMENT INPUTS AND VALUATION TECHNIQUES | SUMMARY OF FAIR VALUE MEASUREMENT INPUTS AND VALUATION TECHNIQUES
Risk-free interest rate |  |  | 0.86% |
Estimate life |  |  | 1.48 years |
Expected volatility |  |  | 100% |
Expected dividend yield |  |  | 0% |

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