Intangible Assets - Variable Interest Entity Acquisitions (VIEs) (Tables)

9 Months Ended

Sep. 30, 2023

Intangible Assets - Variable Interest Entity Acquisitions (VIEs)

Schedule of purchase price and purchase price allocation

Purchase Price:
Fair value of stock at closing	$	2,000,000
Fair value of contingent consideration		495,868
Total consideration	$	2,495,868
Purchase Price Allocation:
Intangible asset - IP	$	4,916,057
Non-controlling interest		(2,420,189	)
Camber ownership interest	$	2,495,868

Purchase Price:
Fair value of stock at closing	$	233,334
Total consideration	$	233,334
Purchase Price Allocation:
Intangible asset - IP	$	457,518
Non-controlling interest		(224,184	)
Camber ownership interest	$	233,334

Purchase Price:
Fair value of stock at closing	$	4,433,334
Fair value of contingent consideration		939,889
Total consideration	$	5,373,223
Purchase Price Allocation:
Intangible asset - IP	$	10,059,765
Non-controlling interest		(4,686,542	)
Camber ownership interest	$	5,373,223

Schedule of convertible preferred stock

No.		Purchase Price*		When Due	No. of  Pref. Shares		Conversion Price		No. of Underlying Common Shares		Estimated Revenues if Sales Target Achieved**
	1	$	250,000	On closing		N/A	$	0.60		416,667		N/A
	2	$	4,750,000	On closing		475	$	0.60		7,916,667		N/A
	3	$	1,000,000	Upon the sale of 10k units		100	$	0.75		1,333,333	$	50,000,000
	4	$	2,000,000	Upon the sale of 20k units		200	$	1.00		2,000,000	$	100,000,000
	5	$	3,000,000	Upon the sale of 30k units		300	$	1.25		2,400,000	$	150,000,000
	6	$	4,000,000	Upon the sale of 50k units		400	$	1.50		2,666,667	$	250,000,000
	7	$	6,000,000	Upon the sale of 100k units		600	$	2.00		3,000,000	$	500,000,000
Total		$	21,000,000			2,075	$	1.06(avg.)		19,733,334	$	500,000,000

Schedule of camber ownership interest

	Viking			Viking			Viking
	Ozone			Sentinel			Protection			Total
Intangible asset - IP	$	4,916,057		$	457,518		$	10,059,765		$	15,433,340
Non-controlling interest		(2,420,189	)		(224,184	)		(4,686,542	)		(7,330,915	)
Camber ownership interest	$	2,495,868		$	233,334		$	5,373,223		$	8,102,425