v3.21.2

7. Business Acquisitions (Tables) | 12 Months Ended
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Mar. 31, 2021
United Combat League [Member] |
Business combination purchase allocation |
Consideration |  |  |
Cash |  | $ | 20,000 |
6,000,000 shares of common stock issued to the sellers valued using an observable market price |  |  | 39,000 |
Total consideration |  | $ | 59,000 |
Fair value of net identifiable assets (liabilities) acquired |  |  |  |
Intangible assets - licenses for the right to hold fight events |  | $ | 59,000 |
Pinnacle Combat [Member] |
Business combination purchase allocation |
Consideration |  |  |
Cash |  | $ | 20,000 |
8,000,000 shares of common stock issued to the sellers valued using an observable market price |  |  | 62,400 |
Total consideration |  | $ | 82,400 |
Fair values of identifiable net assets: |  |  |  |
Property & equipment: |  |  |  |
Cages |  | $ | 54,000 |
Event asset (barriers) |  |  | 3,420 |
Truck/trailer |  |  | 1,710 |
Venture lighting system |  |  | 14,250 |
Total identifiable net assets |  |  | 73,380 |
Intangible assets: |  |  |  |
Licenses for the right to hold fight events |  |  | 34,048 |
Fair value of liabilities assumed: |  |  |  |
Credit card liability |  |  | 25,028 |
Fair value of net identifiable assets (liabilities) acquired |  | $ | 82,400 |
Strike Hard Productions LLC [Member] |
Business combination purchase allocation |
Consideration |  |  |
Cash |  | $ | 20,000 |
9,000,000 shares of common stock issued to the sellers valued using an observable market price |  |  | 52,200 |
Total consideration |  | $ | 72,200 |
Fair values of identifiable net assets: |  |  |  |
Property & equipment: |  |  |  |
Cages |  | $ | 22,000 |
Event asset (tables) |  |  | 1,000 |
Total property & equipment |  |  | 23,000 |
Intangible assets: |  |  |  |
Licenses for the right to hold fight events |  |  | 49,200 |
Total fair value of identifiable net assets |  | $ | 72,200 |
One More Gym LLC [Member] |
Business combination purchase allocation |
Consideration |  |  |
Cash |  | $ | 30,000 |
6,000,000 shares of common stock issued to the sellers valued using an observable market price |  |  | 31,800 |
Total consideration |  | $ | 61,800 |
Fair values of identifiable net assets: |  |  |  |
Property & equipment: |  |  |  |
Cash |  | $ | 2,392 |
Gym equipment |  |  | 149,703 |
Inventory |  |  | 10,000 |
Intangible assets: |  |  |  |
Customer relationships |  |  | 83,000 |
Fair value of liabilities assumed: |  |  |  |
Liabilities |  |  | 130,712 |
Fair value of net identifiable assets (liabilities) acquired |  | $ | 114,383 |
Gain on bargain purchase |  | $ | 52,583 |
CFit Indiana, Inc. [Member] |
Business combination purchase allocation |
Consideration |  |  |
Cash |  | $ | 115,000 |
Fair values of identifiable net assets: |  |  |  |
Property & equipment: |  |  |  |
Gym equipment |  | $ | 133,850 |
Intangible assets: |  |  |  |
Customer relationships |  |  | 73,020 |
Total fair value of identifiable net assets |  | $ | 206,870 |
Gain on bargain purchase |  | $ | 91,870 |
Hillcrest Fitness [Member] |
Business combination purchase allocation |
Consideration |  |  |
Cash |  | $ | 100,000 |
Fair values of identifiable net assets: |  |  |  |
Property & equipment: |  |  |  |
Gym equipment |  | $ | 85,989 |
Intangible assets: |  |  |  |
Customer relationships |  |  | 14,011 |
Total fair value of identifiable net assets |  | $ | 100,000 |

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- Definition Tabular disclosure of transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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