BUSINESS ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2022

Interactive Concepts BV

Business Acquisition [Line Items]

SCHEDULE OF RECOGNIZED IDENTIFIED ASSETS ACQUIRED AND LIABILITIES ASSUMED

	(in thousands)
Assets acquired:
Cash	$	1,647
Accounts receivable		1,045
Inventories		191
Property and equipment		37
Total assets acquired		2,920
Accounts payable and accrued expenses		(821)
Deferred tax liability		(230)
Total liabilities assumed		(1,051)
Net tangible assets acquired		1,869
Identifiable intangible assets:
Tradename		220
Customer relationships		745
Total intangible assets subject to amortization		965
Goodwill		439
Total net assets acquired	$	3,273
Consideration paid:
Cash	$	1,795
Deferred cash consideration		1,075
Common shares issued		403
Total consideration paid	$	3,273

FrontRow Calypso, LLC

Business Acquisition [Line Items]

SCHEDULE OF RECOGNIZED IDENTIFIED ASSETS ACQUIRED AND LIABILITIES ASSUMED

		(in thousands)
Assets acquired:
Cash	$	2,752
Accounts receivable		3,381
Inventories		10,240
Prepaid expenses		883
Property and equipment		348
Total assets acquired		17,604
Accounts payable and accrued expenses		(1,501)
Deferred revenue		(1,225)
Other liabilities		(12)
Total liabilities assumed		(2,738)
Net tangible assets acquired	$	14,866
Identifiable intangible assets:
Customer relationships		8,195
Trademarks		3,244
Technology		5,036
Non-compete		391
Total intangible assets subject to amortization		16,866
Goodwill		2,920
Total net assets acquired	$	34,652
Consideration paid:
Cash	$	34,652

SCHEDULE OF ESTIMATED USEFUL LIVES OF ACQUIRED INTANGIBLE ASSETS

The following table presents the useful lives over which the acquired intangible assets will be amortized on a straight-line basis, which approximates the pattern by which the related economic benefits of the assets are consumed:

	Estimated
	Weighted Average
	Life (years)
Customer relationships	8
Trademarks	10
Technology	8
Non-compete agreements	3

SCHEDULE OF PRO FORMA INFORMATION

	Year ended December 31,
	2021
			(Unaudited)
	(in thousands)		(in thousands)
	As Reported		Pro Forma
Revenues, net	$	185,177	$	214,636
Net loss attributable common shareholders	$	(14,704)	$	(12,868)