v3.26.1
Intangible Assets - Variable Interest Entities (VIE's) (Tables)
3 Months Ended
Mar. 31, 2026
Intangible Assets - Variable Interest Entities (VIE's)  
Schedule of purchase price and purchase price allocation

 

 

Viking

 

 

Viking

 

 

Viking

 

 

Viking

 

 

 

 

 

 

Ozone

 

 

Sentinel

 

 

Protection

 

 

Distribution

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Purchase price:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fair value of stock or cash at closing

 

$2,000,000

 

 

$233,334

 

 

$4,433,334

 

 

$100

 

 

$6,666,768

 

Fair value of contingent consideration

 

 

495,868

 

 

 

-

 

 

 

939,889

 

 

 

-

 

 

 

1,435,757

 

Total consideration

 

$2,495,868

 

 

$233,334

 

 

$5,373,223

 

 

$100

 

 

$8,102,525

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Purchase price allocation:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Intangible asset

 

$4,916,057

 

 

$457,518

 

 

$10,059,765

 

 

$196

 

 

$15,433,536

 

Non-controlling interest

 

 

(2,420,189 )

 

 

(224,184 )

 

 

(4,686,542 )

 

 

(96 )

 

 

(7,331,011 )

Camber ownership interest

 

$2,495,868

 

 

$233,334

 

 

$5,373,223

 

 

$100

 

 

$8,102,525

 

Schedule of convertible preferred stock issued for acquisition

Unit Sales

Volume

 

Additional

Purchase Price

 

 

No. of Series H

Preferred Shares

 

 

Conversion Price

per Share

 

 

No. Underlying

Common Shares

 

10,000 units

 

$1,000,000

 

 

 

100

 

 

$0.75

 

 

 

1,333,333

 

20,000 units

 

 

2,000,000

 

 

 

200

 

 

 

1.00

 

 

 

2,000,000

 

30,000 units

 

 

3,000,000

 

 

 

300

 

 

 

1.25

 

 

 

2,400,000

 

50,000 units

 

 

4,000,000

 

 

 

400

 

 

 

1.50

 

 

 

2,666,667

 

100,000 units

 

 

6,000,000

 

 

 

600

 

 

 

2.00

 

 

 

3,000,000

 

 

 

$16,000,000

 

 

 

1,600

 

 

 

 

 

 

 

11,400,000