ACQUISITIONS (Tables)

6 Months Ended

Sep. 30, 2021

Business Combination and Asset Acquisition [Abstract]

Schedule of Business Acquisitions, by Acquisition

The acquisition-date fair value of the consideration totaled $289,774, which consisted of the following:

	Fair value of purchase consideration
Cash, including call option exercise	$	132,863
Common stock (515 shares)	94,154
Contingent earn-out	61,055
Deferred payment	1,702
Total	$	289,774

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the preliminary acquisition date fair value of net tangible and intangible assets acquired, net of liabilities assumed from Nordeus:

	Fair Value		Weighted average useful life
Cash acquired	$	22,566	N/A
Other tangible assets	18,174		N/A
Other liabilities assumed	(63,283)		N/A
Intangible Assets
Developed game technology	186,500		9
User base	3,200		1
Branding and trade names	3,200		8
Game engine technology	3,900		4
Goodwill	115,517		N/A
Total	$	289,774

Business Acquisition, Pro Forma Information

The amounts of revenue and earnings of Nordeus included in our Condensed Consolidated Statement of Operations from the acquisition date are as follows:

	Three Months Ended September 30, 2021		Six Months Ended September 30, 2021
Net revenue	$	10,290	$	12,226
Net loss	$	15,245	$	19,735

The following table summarizes the pro-forma consolidated results of operations (unaudited) for the three and six months ended September 30, 2021 and 2020, as though the acquisition had occurred on April 1, 2020, the beginning of fiscal year 2021, and Nordeus had been included in our consolidated results for the entire periods subsequent to that date.

	Three Months Ended September 30,				Six Months Ended September 30,
	2021		2020		2021		2020
Pro forma Net revenue	$	858,198	$	853,035	$	1,681,388	$	1,694,299
Pro forma Net income	$	7,330	$	103,730	$	161,376	$	186,684

Schedule of Asset Acquisition

The following table summarizes the acquisition date fair value of tangible assets, which are included within Fixed asset on our Condensed Consolidated Balance Sheets, and intangible assets, which are included within Intangible assets, net on our Condensed Consolidated Balance Sheets, acquired:

	Fair Value		Weighted average useful life
Building	$	31,104	30
Land	38,243		N/A
Lease-in-place intangible asset	2,176		4
Total	$	71,523