Business Combinations (Tables)

9 Months Ended

Sep. 30, 2022

Assisi

Summary of acquisition date fair values

	Initial
	Allocation of
	Consideration
Inventory, net	$	220
Prepaid expenses and deposits		271
Other receivables		406
Intangible Assets (estimated useful life)
Customer relationships (19 years)		2,800
Developed technology (10 years)		4,500
E-commerce technology (2 years)		200
Trade name (5 years)		300
Total assets acquired		8,697
Other non current liabilities		45
Total liabilities assumed		45
Net assets acquired, excluding goodwill		8,652
Goodwill		14,329
Net assets acquired	$	22,981

	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
		2022		2021		2022		2021
Net Revenue	$	5,086	$	1,330	$	15,681	$	3,652
Net Losses	$	(4,995)	$	(6,512)	$	(14,845)	$	(15,286)

Summary of purchase price consideration

Cash	$	18,293
Fair value of warrants	$	4,688
Total	$	22,981

Schedule of pro forma financial information

	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
		2022		2021		2022		2021
Adjustments to net revenues
Assisi preacquisition revenues	$	310	$	1,307	$	2,908	$	3,600
Adjustments to net income
Assisi preacquisition net losses	$	-	$	(167)	$	(639)	$	(193)

Revo Squared

Summary of acquisition date fair values

	Initial
	Allocation of
	Consideration
Trade receivables, net	$	8
Prepaid expenses and deposits		10
Intangible Assets (estimated useful life)
Customer relationships (16 years)		1,200
Developed technology (10 years)		2,300
Trade name (5 years)		200
Total assets acquired		3,718
Earnout liabilities		2,458
Total liabilities assumed		2,458
Net assets acquired, excluding goodwill		1,260
Goodwill		6,528
Net assets acquired	$	7,788

Summary of purchase price consideration

Cash	$	6,011
Fair value of warrants	$	1,777
Total	$	7,788

PulseVet

Summary of acquisition date fair values

	Initial		Measurement
	Allocation of		Period		Updated
	Consideration		Adjustments		Allocation
Cash and cash equivalents	$	526	$	3	$	529
Trade receivables		269		—		269
Inventory		840		31		871
Prepaid expenses and deposits		365		—		365
Other receivables		—		150		150
Property and equipment		125		—		125
Intangible Assets (estimated useful life)
Customer relationships (11 years)		22,650		—		22,650
Developed technology (15 years)		8,650		—		8,650
Trade name (19 years)		2,350		—		2,350
Other Assets		69		265		334
Total assets acquired		35,844		449		36,293
Accounts payable and accrued liabilities		1,112		(543)		569
Income tax payable		44		—		44
Deferred revenue		61		—		61
Liability for contracts with customers		332		—		332
Deferred tax liabilities		7,138		(814)		6,324
Other non current liabilities		143		265		408
Total liabilities assumed		8,830		(1,092)		7,738
Net assets acquired, excluding goodwill		27,014		1,541		28,555
Goodwill		44,915		(1,541)		43,374
Net assets acquired	$	71,929	$	—	$	71,929