Company: GAME
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004869
Chunk: 1353

Company: GameSquare Holdings, Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 8
Chunk 1353
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 of that date.

The
following preliminary table summarizes the consideration for the acquisition:

 Schedule of purchase consideration

    Purchase consideration 
    Number of shares  
    Amount 
  
    Common shares(1) 
     10,132,884  
    $12,763,000 
  
    Warrants - Equity(2) 
     775,415  
     26,000 
  
    Options - Vested(2) 
     1,169,619  
     1,256,000 
  
    RSUs / RSAs - Vested(3) 
     413,988  
     542,000 
  
    Total purchase price 
     12,491,906  
    $14,587,000 

    F-26

The
preliminary purchase price allocation is as follows:

 Schedule of purchase price allocation

    Purchase price allocation 
    Amount 
  
    Cash 
    $1,806,747 
  
    Restricted cash 
     600,065 
  
    Accounts receivable, net 
     7,933,515 
  
    Prepaid expenses and other current assets 
     1,158,554 
  
    Property and equipment 
     773,893 
  
    Goodwill 
     7,147,428 
  
    Intangible assets 
     12,000,000 
  
    Total assets acquired 
     31,420,202 

    Accounts payable 
     8,067,850 
  
    Accrued liabilities 
     6,844,817 
  
    Deferred revenue 
     1,920,535 
  
    Total liabilities assumed 
     16,833,202 
  
    Net assets acquired 
    $14,587,000 

Measurement
period adjustments

Where
provisional values are used in accounting for a business combination, they may be adjusted in subsequent periods, not to exceed twelve
months. The primary areas that are subject to change relate to the fair value of the purchase consideration transferred and purchase
price allocations related to the fair values of certain tangible assets, the valuation of intangible assets acquired, and residual goodwill.
The Company expects to continue to obtain information to assist in determining the fair value of the net assets acquired during the measurement
periods.

Significant
judgments and assumptions related to the valuation and useful lives of certain classes of assets acquired are as follows:

i)
Intangible assets, talent network