| Fair Value of Net Assets |
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Fair value of net assets of Captivision comprising: |
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Cash and cash equivalents |
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3,005,606 |
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Warrants Liabilities |
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(1,513,761 |
) |
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Less : Fair value of consideration comprising 11,870,336 Captivision Inc. Conversion of shares in connection with the SPAC merger (*) |
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20,228,171 |
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Reverse Acquisition Expense recognized in Consolidated Statement of Profit and Loss |
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18,736,326 |
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| (*) |
Captivision Inc. Conversion of shares in connection with the SPAC merger are as follows: |
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Former JGGC Shareholders (*) |
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11,708,336 |
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1.70 |
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|
19,904,171 |
|
Cohen and Outside the Box (**) |
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162,000 |
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2.00 |
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324,000 |
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| (*) |
Price per share was applied as the closing price of Captivision Share price on November 15, 2023. |
| (**) |
Price per share was applied as Volume Weighted Average Price (“VWAP”) ($2.00) according to F-1/A. |
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Fair value of net assets of Captivision comprising: |
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(Unit: USD)
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Cash and cash equivalents |
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3,005,606 |
|
Warrants Liabilities |
|
|
(1,513,761 |
) |
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|
|
|
|
|
|
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|
Less : Fair value of consideration comprising 11,870,336 Captivision Inc. Conversion of shares in connection with the SPAC merger (*) |
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|
20,228,171 |
|
|
|
|
|
|
Reverse Acquisition Expense recognized in Consolidated Statement of Profit and Loss |
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|
18,736,326 |
|
|
|
|
|
|
(*) |
Captivision Inc. Conversion of shares in connection with the SPAC merger are as follows: |
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|
|
Former JGGC Shareholders (*) |
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11,708,336 |
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|
1.70 |
|
|
|
19,904,171 |
|
Cohen and Outside the Box (**) |
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|
162,000 |
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|
2.00 |
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|
324,000 |
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| (*) |
Price per share was applied as the closing price of Captivision Share price on November 15, 2023. |
| (**) |
Price per share was applied as Volume Weighted Average Price (“VWAP”) ($2.00) according to F-1/A. |
|
| Summary of Exceptional Costs |
The exceptional costs within the Consolidated Statement of Profit and Loss for the year ended December 31, 2023, comprised:
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| |
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(Unit: USD) |
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| |
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Reverse acquisition expense |
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18,736,326 |
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Nasdaq listing expenses |
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26,884,034 |
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The exceptional costs within the Consolidated Statement of Profit and Loss for the year ended December 31, 2023, comprised:
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(Unit: USD) |
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| |
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Reverse acquisition expense |
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18,736,326 |
|
Nasdaq listing expenses |
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|
26,884,034 |
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