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Warrants (Tables)

9 Months Ended

Mar. 31, 2022

Warrants

Significant assumptions in valuing the warrants issued

​

​	​	​	​
​	​	March 7,
​	​	2022
Valuation method	​	Black-Scholes	​
Expected volatility		54.45	%
Equivalent term (years)	​	4.89 - 5.00	​
Risk-free rate	​	1.71	%
Dividend yield	​	0.00	%

Schedule of equity-based warrants

​

​	​	​	​	​	​	​	​
​		​		​	​		Weighted
​	​	​	​	​	​	​	Average
​	​	​	​	Weighted		​	Remaining
​	​	Number of	​	Average		​	Contractual
​	​	Warrants	​	Exercise Price		​	Life in Years
Outstanding June 30, 2021		1,254,952	​	$	35.85		2.83
Warrants issued		10,563,769	​		0.92		5.37
Warrants expired		(124,250)	​		124.69		—
Outstanding March 31, 2022		11,694,471	​	$	3.43		4.98

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- Definition

Tabular disclosure of the significant assumptions used in valuing the warrants issued.

+ References

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- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6784392&loc=d3e188667-122775

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