BUSINESS ACQUISITIONS (Tables)

6 Months Ended

May 31, 2022

Indiex Flix [Member]

IfrsStatementLineItems [Line Items]

Schedule of Weighted average expected number of shares to vest

		February 28, 2022		November 30, 2021
Weighted average expected number of shares to vest
Low Case		150,000		150,000
Base Case		600,000		600,000
High Case		280,000		280,000
Expected number of shares to vest		1,030,000		1,030,000
Liquid share price	$	0.68	$	1.24

Schedule of estimate of the fair value of net assets acquired

	Total
	$
Consideration:
Common shares	799,994
IndieFlix Contingent Consideration	1,648,000
Total unadjusted purchase price	2,447,994
Cash acquired	(21,076	)
Total purchase price, net of cash acquired	2,426,918
Allocated as follows:
Accounts receivable	188,278
Inventory	105
Prepaids	8,335
Right-of-use asset	144,702
Accounts payable	(606,560	)
Deferred revenue	(251,435	)
Lease liability	(144,702	)
Loans payable	(508,255	)
Long-term debt	(156,625	)
Intangible assets – distribution libraries	3,695,673
Goodwill	833,493
Deferred income taxes	(776,091	)
Total	2,426,918

iGEMS [Member]

IfrsStatementLineItems [Line Items]

Schedule of estimate of the fair value of net assets acquired

	Total
	$
Consideration:
Common shares	233,750
iGEMS Contingent Consideration	471,521
Total unadjusted purchase price	705,271
Cash acquired	(21,981	)
Total purchase price, net of cash acquired	683,290
Allocated as follows:
Accounts receivable	10,749
Accounts payable	(1,136	)
Loans payable	(127,293	)
Goodwill	800,970
Total	683,290

Schedule of Weighted average expected number of shares to vest

		February 28, 2022		December 14, 2021
Weighted average expected number of shares to vest
Low Case		315,563		315,563
Base Case		422,025		422,025
High Case		561,638		561,638
Expected number of shares to vest		428,655		428,655
Liquid share price	$	0.68	$	1.10

D C U [Member]

IfrsStatementLineItems [Line Items]

Schedule of estimate of the fair value of net assets acquired

	Total
	$
Consideration:
Common shares	1,680,000
DCU Contingent Consideration	2,577,960
Total unadjusted purchase price	4,257,960
Cash acquired	(209,295	)
Total purchase price, net of cash acquired	4,048,665
Allocated as follows:
Accounts receivable	698,711
Prepaids	103,250
Equipment	430,320
Right-of-use asset	114,534
Accounts payable	(2,174,700	)
Lease liability	(114,534	)
Loans payable	(1,180,357	)
Intangible assets	1,890,800
Goodwill	4,639,893
Deferred income taxes	(359,252	)
Total	4,048,665

Schedule of Weighted average expected number of shares to vest

		May 31, 2022			March 7, 2022
Liquid share price	$	0.44		$	0.56
Discount rate		21	%		23	%
Expected number of shares to vest		6,000,000			6,000,000