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Significant Accounting Policies (Tables) - CIK 0001441693 Pro Farm Group, Inc

6 Months Ended

Jun. 30, 2022

Schedule of significant customer's revenues and account receivable percentage

Customers to which 10% or more of the Company’s total revenues are attributable for the three months ended June 30, 2022 and 2021 consist of the following:

​	​	​	​	​	​	​	​	​	​
​	​	CUSTOMER
​		A		B		C		D
Three months ended June 30,2022,									​
2022		27	%	16	%	7	%	0	%
2021		15	%	15	%	13	%	11	%

​

Customers to which 10% or more of the Company’s total revenues are attributable for the six months ended June 30, 2022 and 2021 consist of the following:

​	​	​	​	​	​	​	​	​	​
​	​	CUSTOMER
​		A		B		C		D
Six months ended June 30, 2022,									​
2022		19	%	15	%	15	%	12	%
2021		16	%	21	%	9	%	0	%

​

Customers to which 10% or more of the Company’s outstanding of the customers above, consist of the following accounts receivable are attributable as of either June 30, 2022 or December 31, 2021, which may or may not correspond with any:

​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	CUSTOMER
​		A		B		C		D		E		F
June 30, 2022		20	%	16	%	16	%	16	%	0	%	0	%
December 31, 2021		7	%	2	%	1	%	39	%	13	%	10	%

Schedule of cash, cash equivalents and restricted cash

The following table provides a reconciliation of cash, cash equivalents and restricted cash to amounts shown in the condensed consolidated statements of cash flows (in thousands):

​	​	​	​	​	​	​
​	​	JUNE 30,		​	DECEMBER 31,
​		2022			2021
Cash and cash equivalents	​	$	3,749	​	$	19,623
Restricted cash, less current portion	​		1,560	​		1,560
Total cash, cash equivalents and restricted cash	​	$	5,309	​	$	21,183

Schedule of deferred revenue

​	​	​	​	​	​	​
​		JUNE 30,			DECEMBER 31,
​	​	2022		​	2021
Product revenues	​	$	23	​	$	87
Financing costs	​		440	​		477
License revenues	​		824	​		961
Total deferred revenues	​		1,287	​		1,525
Less current portion	​		(295)	​		(360)
Long term portion	​	$	992	​	$	1,165

Schedule of anti-dilutive securities excluded from computation of earnings per share

​	​	​	​	​
​		JUNE 30,		JUNE 30,
​	​	2022	​	2021
Stock options outstanding		13,201		13,551
Warrants to purchase common stock		152		6,814
Restricted stock units outstanding		5,510		4,918
Common shares to be issued in lieu of agent fees		498		498
Employee stock purchase plan		—		22
Maximum contingent consideration shares to be issued		5,415		5,415
​		24,776		31,218

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