3. Business Combinations and Acquisition (Tables)

12 Months Ended

Jun. 30, 2021

Pro forma information

The pro forma information does not give effect to any estimated and potential cost savings or other operating efficiencies that could result from the acquisitions:

	Year Ended
	June 30,
	2021		2020
Revenues	$	4,389,794	$	3,799,181
Net income (loss) attributable to Dalrada	$	174,239	$	(2,187,237	)
Net income (loss) per common share - basic	$	0.00	$	(0.04	)

IHG [Member]

Purchase price allocation

	Preliminary
	Purchase Price
	Allocation
Cash and cash equivalents	$	43,617
Accounts receivable		37,905
Other receivables		3,000
Property and equipment, net		3,930
Intangible assets		693,385
Accounts payable		(32,093	)
Accrued liabilities		(38,726	)
Deferred revenue		(37,339	)
Notes payable		(233,679	)
Purchase price consideration	$	440,000

Pacific Stem [Member]

Purchase price allocation

The following table summarizes the purchase price allocation:

	Preliminary
	Purchase Price
	Allocation
Cash and cash equivalents	$	281,164
Goodwill		593,304
Accounts payable		(17,918	)
Notes payable		(149,900	)
Purchase price consideration	$	706,650

Likido [Member]

Purchase price allocation

The following table summarizes the purchase price allocation:

	Purchase Price
	Allocation
Cash and cash equivalents	$	172,362
Other receivables		37,984
Prepaid expenses and other current assets		10,000
Inventories		110,062
Property and equipment, net		80,348
Goodwill		143,152
Accounts payable		(92,799	)
Accrued liabilities		(9,308	)
Deferred revenue		(177,715	)
	$	274,086

Prakat [Member]

Purchase price allocation

The following table summarizes the preliminary purchase price allocation:

	Purchase Price
	Allocation
Cash and cash equivalents	$	34,625
Accounts receivable, net		157,544
Other receivables		122,190
Prepaid expenses and other current assets		74,671
Property and equipment, net		7,189
Accounts payable		(33,614	)
Accrued liabilities		(114,212	)
Notes payable		(23,393	)
Noncontrolling interests		(63,000	)
Purchase price consideration	$	162,000

Shark [Member]

Purchase price allocation

The purchase price of the Shark assets are as follows:

Cash and cash equivalents	$	917
Research and development		92,083
Purchase price consideration	$	93,000