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Summary of acquisition of Fudbalski Klub Akademija Pandev (FKAP) (Tables) | 6 Months Ended
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Jun. 30, 2023
Summary Of Acquisition Of Fudbalski Klub Akademija Pandev Fkap Abstract |
Schedule of Details Purchase Consideration the Net Assets | Details of the provisional purchase consideration, the net assets acquired, and goodwill are as follows:
|  | April 28, 2023 |
|  | EUR |
Cash purchase |  |  | 600,000 |
Contingent consideration |  |  | 167,000 |
Total purchase consideration |  |  | 767,000 |
Schedule of Price Allocation |
|  | Fair Value June 30, 2023 |
|  | EUR |
Net Tangible Assets |  |  |
Net working capital |  |  | 37,184 |
Fixed assets |  |  | 13,547 |
Amounts due to related parties |  |  | - |
Identifiable Intangible Assets |  |  |  |
Customer relationships |  |  | 25,000 |
Assembled workforce |  |  | 40,000 |
Broadcasting rights |  |  | 95,000 |
Brand |  |  | 370,000 |
Player contracts |  |  | 130,000 |
Implied goodwill |  |  | 141,491 |
Business Enterprise Value (BEV) |  |  | 852,222 |
|  |  | - |
Less: Non-controlling interest |  |  | (85,200 | )
Total Purchase Price (Equity Basis) |  |  | 767,022 |

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