ACQUISITIONS (Tables)

3 Months Ended

Mar. 31, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of purchase price

The table below represents the allocation of the purchase price to the acquired net assets during the three months ended March 31, 2022.

	HRG
Inventory	$	4,170
Prepaids and other current assets	76
Furniture and equipment	148
Operating lease right of use asset	666
Operating lease liability	(666)
Customer relationships	2,430
Trademark	496
Non-compete	255
Goodwill	5,816
Total	$	13,391

The table below represents the consideration paid for the net assets acquired in business combinations during the three months ended March 31, 2022.

	HRG
Cash	$	6,806
Indemnity stock holdback	875
Common stock	5,710
Total	$	13,391

Schedule of revenue and earnings included in consolidated income statement

The following table discloses the date of the acquisition noted above and the revenue and earnings included in the Condensed Consolidated Statement of Operations for the three months ended March 31, 2022. Revenue and earnings amounts include other proprietary brands now being included under HRG for operations.

	HRG
Acquisition date	February 1, 2022
Revenue	$	3,436
Net Income (loss)	$	—

Schedule of proforma consolidated income statement

The following represents the pro forma Condensed Consolidated Statement of Operations as if the acquisition had been included in the consolidated results of the Company for the entire period for the three months ended March 31, 2022.

	Three Months Ended March 31,
	2022
Revenue	$	83,603
Net income (loss)	$	(5,176)