BUSINESS ACQUISITIONS (Tables)

9 Months Ended

Sep. 30, 2021

Business Acquisition [Line Items]

Schedule of Condensed Consolidated Balance Sheet

	Consideration
Cash	$	400,000
Common stock		200,000
Purchase price	$	600,000

Proforma results of operations

	Year Ended December 31,
	2021		2020
Pro forma revenues	$	23,329,213	$	45,344,847
Pro forma operating income (loss)	$	11,477,923	$	(16,627,266	)
Pro forma net income (loss)	$	11,264,238	$	(11,308,866	)
Pro forma net income (loss) attributable to DarkPulse	$	11,912,054	$	(11,367,321	)

Optilan Holdco [Member]

Business Acquisition [Line Items]

Schedule of fair value of assets and liabilities in acquisition

(Amounts in US$’s)		Amounts Recognized as of Acquisition Date		Measurement Period Adjustments (1)		Fair Value
Cash	$	736,177	$	(6,000	)	$	730,177
Accounts receivable		4,619,381		–			4,619,381
Inventory		2,040,887		–			2,040,887
Property & equipment		1,393,274		–			1,393,274
Right-of-use assets		1,385,825		(694,527	)		691,298
Unbilled revenue		540,321		779,483			1,319,804
Intangible assets:
Trade name		–		4,033,638			4,033,638
Goodwill		12,181,350		(1,830,489	)		10,350,861
Total assets		22,891,215		2,288,105			25,179,320
Accounts payable		11,622,018		(174,846	)		11,447,172
Contract deposits		3,168,493		–			3,168,493
Contract liabilities, current		4,139,193		–			4,139,193
Lease liabilities, current		141,730		–			141,730
Other current liabilities		2,496,725		3,157,478			5,654,203
Lease liabilities, noncurrent		628,529		–			628,529
Total purchase consideration	$	694,527	$	(694,527	)	$	–

Wildlife Specialists [Member]

Business Acquisition [Line Items]

Schedule of fair value of assets and liabilities in acquisition

WILDLIFE SPECIALISTS		Amounts		Measurement
(Amounts in US$’s)		Recognized as of Acquisition Date		Period Adjustments (1)		Fair Value
Cash	$	33,910	$	(6,098	)	$	27,812
Accounts receivable		161,866		170,486			332,352
Other current assets		600		20,947			21,547
Property & equipment		99,490		(77,945	)		21,545
Goodwill		1,191,085		1,597,593			2,788,678
Total assets		1,486,951		1,704,983			3,191,934
Assumed liabilities		393,651		334,950			728,601
Non-controlling interest		–		985,333			985,333
Total Consideration for 60% of equity interests	$	1,478,000	$	–		$	1,478,000

Schedule of Condensed Consolidated Balance Sheet

WILDLIFE SPECIALISTS
	Consideration
Cash	$	500,000
Common stock		978,000
Purchase price	$	1,478,000

Remote Intelligence [Member]

Business Acquisition [Line Items]

Schedule of fair value of assets and liabilities in acquisition

REMOTE INTELLIGENCE		Amounts
(Amounts in US$’s)		Recognized as of Acquisition Date		Measurement Period Adjustments (1)		Fair Value
Cash	$	6,158	$	(5,800	)	$	358
Accounts receivable		24,036		16,024			40,060
Property & equipment		111,636		76,710			188,346
Goodwill		1,729,800		1,080,103			2,809,903
Total assets		1,871,630		1,167,037			3,038,667
Assumed liabilities		393,630		181,704			575,334
Non-controlling interest		–		985,333			985,333
Total Consideration for 60% of equity interests	$	1,478,000	$	–		$	1,478,000

Schedule of Condensed Consolidated Balance Sheet

REMOTE INTELLIGENCE
	Consideration
Cash	$	500,000
Common stock		978,000
Purchase price	$	1,478,000

T J M Electronics West [Member]

Business Acquisition [Line Items]

Schedule of fair value of assets and liabilities in acquisition

	Fair Value
Accounts receivable	$	3,400
Property & equipment		91,051
Goodwill		355,549
Total assets		450,000
Total Consideration	$	450,000

Terra Data Unmanned [Member]

Business Acquisition [Line Items]

Schedule of fair value of assets and liabilities in acquisition

(Amounts in US$'s)	Fair Value
Cash	$	8,691
Goodwill		992,049
Total assets		1,000,740
Assumed liabilities		740
Non-controlling interest		400,000
Total Consideration for 60% of equity interests	$	600,000