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Business Combination (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

Business Combination [Abstract]

Schedule of the Acquisition-Date Fair Value of Each Major Class of Purchase

The following table summarizes the acquisition-date fair value of each major class of purchase consideration that was transferred to the Flowr Corporation in lieu of the acquisition of 100% of the Ordinary Shares of Holigen:

Cash		$	2,600,000
Holdback payable			400,000
Fair value of 190,000 Common Shares of the Company			16,131,000
Total consideration		$	19,131,000

The following table summarizes the acquisition-date fair value of each major class of purchase consideration that was transferred to the Flowr Corporation in lieu of the acquisition of 100% of the Ordinary Shares of Holigen:

Cash		$	2,600,000
Holdback payable			400,000
Fair value of 1,900,000 Common Shares of the Company			16,131,000
Total consideration		$	19,131,000

Schedule of the Fair Value of the Identifiable Assets and Liabilities

The following table summarizes the fair value of the identifiable assets and liabilities as at the date of acquisition:

Cash		$	233,407
Accounts receivable			605,579
Biological assets			200,457
Inventory			904,006
Prepayments			179,597
Intangible assets			24,665,772
Property, plant and equipment, net			12,936,374
Trade and other payables			(3,775,599	)
Loans and borrowing			(4,058,030	)
Net assets acquired		$	31,891,563

The following table summarizes the fair value of the identifiable assets and liabilities as at the date of acquisition:

Cash		$	233,407
Accounts receivable			605,579
Biological assets			200,457
Inventory			904,006
Prepayments			179,597
Intangible assets			24,665,772
Property, plant and equipment, net			12,936,374
Trade and other payables			(3,775,599	)
Loans and borrowing			(4,058,030	)
Net assets acquired		$	31,891,563