Reverse Acquisition (Tables) - Evasyst Inc [Member]

12 Months Ended

Dec. 31, 2022

Business Acquisition [Line Items]

Schedule of purchase price consideration and provisional allocation to net assets acquired [Table Text Block]

Fair value of consideration
Live Current shares of common stock	$	9,423,142
Live Current stock options		243,108
Total fair value of consideration	$	9,666,250

 

Allocation of the consideration to the fair value of assets acquired and liabilities assumed:
Assets
Cash and cash equivalents	$	2,355,065
Prepaid expenses and other assets		437,932
Acquisition related goodwill-provisional		8,406,199
Total assets acquired		11,199,196
Liabilities
Accounts payable accrued expenses		(89,921	)
Convertible notes payable		(1,443,025	)
Total liabilities assumed		(1,532,946	)
Fair value of net assets acquired	$	9,666,250

Schedule of pro forma financial information [Table Text Block]

		For the year ended December 31,
		2022			2021
Revenue	$	488,018		$	427,868
Earnings	$	(16,343,210	)	$	(624,328	)