COMSovereign Holding (COMS) 10-Q/A27 Jan 232022 Q1 Quarterly report (amended)Financial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Mar. 31, 2022	Dec. 14, 2022
Document Information Line Items
Entity Registrant Name	COMSOVEREIGN HOLDING CORP.
Trading Symbol	COMS
Document Type	10-Q/A
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		238,113,575
Amendment Flag	true
Amendment Description	As previously reported in the Registrant’s Current Report on Form 8-K, filed with the Securities and Exchange Commission (the “SEC” or the “Commission”) on January 27, 2023, on January 25, 2023, the Audit Committee of the Registrant concluded, after discussion with the Registrant’s management and the independent registered public accounting firm for the Company, that the March 31, 2022 consolidated financial statements of the Registrant should no longer be relied upon due to errors in the consolidated financial statements which should be restated.The purpose of this Amended Quarterly Report on Form 10-Q/A for the quarterly period ended March 31, 2022 (“Form 10-Q/A”), is to amend the Form 10-Q filed with the Securities and Exchange Commission on December 15, 2022 (the “Form 10-Q”) to include a restatement of the amortization of intangible assets which may have a material impact on the Company’s results of operations. See Note 18 - Restatement of Financial Statements included herein for additional details.Note that this Form 10-Q/A only corrects the previously referenced misstatement and hasn’t been updated for Company developments since the original Form 10-Q was filed.
Entity Central Index Key	0001178727
Entity Current Reporting Status	No
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-39379
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	46-5538504
Entity Address, Address Line One	6890 E Sunrise Drive
Entity Address, Address Line Two	Suite 120-506
Entity Address, City or Town	Tucson
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85750
City Area Code	(904)
Local Phone Number	834-4400
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	No

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 502	$ 1,899
Accounts receivable, net	2,589	1,598
Inventory, net	12,073	10,544
Prepaid expenses	5,957	7,202
Other current assets	397	342
Total current assets	21,518	21,585
Property and equipment, net	2,523	9,488
Operating lease right-of-use assets	13,398	3,717
Finance lease right-of-use-assets	184	190
Intangible assets, net	15,076	15,460
Goodwill	37,991	37,991
Other assets – long term	1,099	98
Total assets	91,789	88,529
Current liabilities:
Accounts payable	2,790	3,739
Accrued interest	203	288
Accrued liabilities	981	1,037
Accrued liabilities – related party		86
Accrued payroll	1,069	927
Contract liabilities, current	4,512	3,816
Accrued warranty liability - current	473	473
Operating lease liabilities - current	1,729	1,102
Finance lease liabilities - current	65	61
Related party note deposit	100
Current portion of long-term debt; net of unamortized discounts and debt issuance costs	1,101	13,577
Total current liabilities	13,023	25,106
Debt – long term	16,811	12,273
Contract liabilities – long term	108	108
Operating lease liabilities – long term	11,855	2,771
Finance lease liabilities – long term	112	120
Total liabilities	41,909	40,378
Commitments and contingencies (Note 15)
Stockholders’ Equity
Preferred stock, $0.0001 par value, 100,000,000 shares authorized Series A Cumulative Redeemable Perpetual Preferred Stock, 690,000 shares designated, 320,000 shares issued and outstanding as of March 31, 2022 and December 2021
Common stock, $0.0001 par value, 300,000,000 shares authorized; 83,770,939 and 81,985,140 shares issued and 83,737,605 and 81,951,806 shares outstanding as of March 31, 2022 and December 2021, respectively	8	8
Additional paid-in capital	267,606	266,013
Treasury stock, at cost, 33,334 shares as of March 31, 2022 and December 2021	(50)	(50)
Accumulated deficit	(217,707)	(217,843)
Accumulated other comprehensive income	23	23
Total Stockholders’ Equity	49,880	48,151
Total Liabilities and Stockholders’ Equity	$ 91,789	$ 88,529

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	83,770,939	81,985,140
Common stock, shares outstanding	83,737,605	81,951,806
Treasury stock, at cost	33,334	33,334
Series A Cumulative Redeemable Perpetual Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	320,000	320,000
Preferred stock, shares outstanding	320,000	320,000
Redeemable preferred stock, shares (in Dollars)	$ 690,000	$ 690,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
Revenue		$ 3,229	$ 2,086
Cost of goods sold		2,196	1,074
Gross profit		1,033	1,012
Operating income (expense)
Research and development	[1]	1,172	547
Sales and marketing	[1]	66	48
General and administrative	[1]	6,157	7,135
Depreciation and amortization		890	3,661
Gain on the sale of assets		(8,441)	(83)
Total operating expenses, net		(156)	11,308
Income (loss) from operations		1,189	(10,296)
Other expense
Interest expense		(880)	(469)
Other expense			(13)
Loss on extinguishment of debt		(173)	(5,348)
Foreign currency transaction loss			(80)
Total other expense		(1,053)	(5,910)
Net income (loss)		136	(16,206)
Dividend on preferred stock		(123)
Net income (loss) attributable to common stockholders		$ 12	$ (16,206)
Net loss per share
Net loss per share Basic and diluted (in Dollars per share)		$ 0	$ (0.25)
Weighted average number of common shares outstanding
Weighted average number of common shares outstanding Basic and diluted (in Shares)		83,552,719	65,941,513

[1]These are exclusive of depreciation and amortization

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
Net loss per share diluted	$ 0	$ (0.25)
Weighted average number of common shares outstanding diluted	83,552,719	65,941,513

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders’ Equity (Unaudited) - USD ($) $ in Thousands	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income	Treasury Stock	Accumulated Deficit	Total
Balance at Dec. 31, 2020		$ 5	$ 158,219		$ (50)	$ (64,627)	$ 93,547
Balance (in Shares) at Dec. 31, 2020		49,444,689			33,334
Issuance of common stock for conversion of debt			1,602				1,602
Issuance of common stock for conversion of debt (in Shares)		580,199
Common stock issued for public offering		$ 1	39,655				39,656
Common stock issued for public offering (in Shares)		10,679,354
Issuance of common stock for exercise of options			1				1
Issuance of common stock for exercise of options (in Shares)		3,334
Common stock issued as vendor compensation			1,171				1,171
Common stock issued as vendor compensation (in Shares)		227,169
Share-based compensation			356				356
Share-based compensation (in Shares)		66,667
Common stock issuance for extinguishment of debt and interest		$ 1	12,382				12,383
Common stock issuance for extinguishment of debt and interest (in Shares)		2,751,556
Warrant issuance for extinguishment of debt and interest			4,394				4,394
Warrant issuance for extinguishment of debt and interest (in Shares)
Common stock issued for Sky Sapience Ltd. acquisition			9,071				9,071
Common stock issued for Sky Sapience Ltd. acquisition (in Shares)		2,555,209
Net income (loss)						(16,206)	(16,206)
Balance at Mar. 31, 2021		$ 7	226,851		$ (50)	(80,833)	145,975
Balance (in Shares) at Mar. 31, 2021		66,308,177			33,334
Balance at Dec. 31, 2021		$ 8	266,013	23	$ (50)	(217,843)	48,151
Balance (in Shares) at Dec. 31, 2021	320,000	81,985,140			33,334
Issuance of common stock for conversion of debt			1,150				1,150
Issuance of common stock for conversion of debt (in Shares)		1,576,058
Issuance of common stock for exercise of options			31				31
Issuance of common stock for exercise of options (in Shares)		209,741
Preferred dividend			(123)				(123)
Share-based compensation			535				535
Share-based compensation (in Shares)
Net income (loss)						136	136
Balance at Mar. 31, 2022		$ 8	$ 267,606	$ 23	$ (50)	$ (217,707)	$ 49,880
Balance (in Shares) at Mar. 31, 2022	320,000	83,770,939			33,334

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cash Flows From Operating Activities:
Net income (loss)	$ 136	$ (16,206)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation	505	362
Amortization	385	3,299
Amortization of financing lease right-of-use asset	6	6
Operating lease expense	319	208
Bad debt (recovery) expense	49	(2)
Gain on the sale of assets	(8,441)	(83)
Share-based compensation	535	356
Amortization of debt discounts and debt issuance costs	574	88
Share-based vendor payments		1,171
Loss on extinguishment of debt	173	5,348
Changes in operating assets and liabilities:
Accounts receivable, net	(1,040)	(53)
Inventory, net	130	(343)
Prepaid expenses	(414)	(1,614)
Other current assets	(46)	376
Other non-current assets	(1,010)
Accounts payable	(949)	(3,351)
Accrued liabilities	(56)	(7)
Accrued payroll		(3,125)
Accrued interest	(41)	(223)
Contract liabilities	696	(267)
Operating lease liabilities	(916)	(178)
(Repayments) advances from related party	(86)	30
Other current liabilities	772	1
Total Adjustments	(8,855)	1,999
Net Cash Used In Operating Activities	(8,719)	(14,207)
Cash Flows From Investing Activities:
Business acquisitions, net of cash received		(4,248)
Proceeds from building sale, net of transaction costs	15,102
Purchases of property and equipment	(193)	(1,997)
Acquisition of intangible assets		(1,675)
Proceeds from disposal of property and equipment		83
Net Cash Provided By (Used In) Investing Activities	14,909	(7,837)
Cash Flows From Financing Activities:
Principal payment on finance lease	(7)	(14)
Proceeds from related party note deposit	100
Proceeds from sale of common stock from offering		44,971
Offering costs		(5,315)
Preferred stock dividend	(123)
Proceeds from exercise of options	31
Debt issuance costs		(155)
Repayment of debt	(7,588)	(7,202)
Net Cash (Used In) Provided By Financing Activities	(7,587)	32,285
Net (Decrease) Increase In Cash	(1,397)	10,241
Cash - Beginning of Period	1,899	730
Cash - End of Period	502	10,971
Cash paid during the period for:
Interest	105	574
Non-cash investing and financing activities:
Issuance of common stock for extinguishment of debt and interest		12,382
Issuance of warrants for extinguishment of debt and interest		4,394
Debt incurred to sellers for Sky Sapience Ltd. acquisition		12,650
Issuance of common stock for Sky Sapience Ltd. acquisition		9,071
Acquisition of building with secured note payable		4,480
Issuance of common stock for conversion of debt and interest	1,150	1,602
Recognition of operating lease right-of-use asset and liability	10,052	457
Transfer of inventory to property and equipment		$ 322

Description of Business and Res

Description of Business and Restatement (As Restated)	3 Months Ended
Description of Business and Restatement (As Restated)	Mar. 31, 2022
Description of Business and Restatement [Abstract]
DESCRIPTION OF BUSINESS AND RESTATEMENT (AS RESTATED)	NOTE 1 DESCRIPTION OF BUSINESS AND RESTATEMENT (AS RESTATED) Restatement of Previously Issued Unaudited Condensed Consolidated Financial Statements COMSovereign (defined below) has determined that certain intangible assets were not correctly amortized in the unaudited condensed consolidated financial statements as of and for the three months ended March 31, 2022 that were included in the Company’s March 31, 2022 Form 10-Q, which was filed with the Securities and Exchange Commission on December 15, 2022. The financial statements were restated to adjust certain previously recorded transactions, see Note 18 – Restatement of Financial Statements Description of Organization and Business Operations COMSovereign Holding Corp. (“COMSovereign”) and subsidiaries (collectively the “Company”) a provider of solutions to network operators, mobile device carriers, governmental units and other enterprises worldwide. We have assembled a portfolio of communications and portable infrastructure technologies, capabilities and products that enable the upgrading of latent 3G networks to 4G and 4G-LTE networks and will facilitate the rapid roll out of the 5G and 6G networks of the future. We focus on novel capabilities, including signal modulations, antennae, software, hardware and firmware technologies that enable increasingly efficient data transmission across the electromagnetic spectrum. Our product solutions are complemented by a broad array of services, including technical support, systems design and integration, and sophisticated research and development programs. While we compete globally on the basis of our innovative technology, the breadth of our product offerings, our high-quality cost-effective customer solutions, and the scale of our global customer base and distribution, our primary focus is on the North American telecom infrastructure and service market. We believe we are in a unique position to rapidly increase our near-term domestic sales as we are among the few U.S. based providers of telecommunications equipment and services.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
Summary of Significant Accounting Policies	Mar. 31, 2022
Description of Business and Restatement [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES There have been no material changes in the Company’s significant accounting policies as of and for the three months ended March 31, 2022, as compared to the significant accounting policies described in the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2021. Basis of Presentation The accompanying financial statements of the Company were prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”). In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations, financial position and cash flows for the three months ended March 31, 2022 and 2021 are not necessarily indicative of the operating results for the full year ending December 31, 2022 or any other period. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited financial statements and related disclosures as of December 31, 2021 and for the year then ended, which were filed with the Securities and Exchange Commission (“SEC”) on Form 10-K on August 16, 2022. Effective January 21, 2021, the Company enacted a 1-for-3 reverse stock split (the “Split”) of the Company’s common stock. These condensed consolidated financial statements and accompanying notes give effect to the reverse stock split as if it occurred at the beginning of the first period presented. Principles of Consolidation The unaudited condensed consolidated financial statements as of March 31, 2022 and December 31, 2021, and for the three months ended March 31, 2022 and 2021, include the accounts of the Company and its subsidiaries. All intercompany transactions and accounts have been eliminated. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s significant estimates consist of the valuation of stock-based compensation; the valuation of the assets and liabilities acquired; the valuation of the Company’s equity securities issued in transactions; the valuation of inventory; the allowance for credit losses; the valuation of equity securities; the valuation allowance for deferred tax assets; and impairment of long-lived assets and goodwill. Long-Lived Assets and Goodwill The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets The Company accounts for goodwill and intangible assets in accordance with ASC 350, Intangibles – Goodwill and Other The Company calculates the estimated fair value of a reporting unit using a weighting of the income and market approaches. For the income approach, the Company uses internally developed discounted cash flow models that include the following assumptions, among others: projections of revenues, expenses, and related cash flows based on assumed long-term growth rates and demand trends; expected future investments to grow new units; and estimated discount rates. For the market approach, the Company uses internal analyses based primarily on market comparables. The Company bases these assumptions on its historical data and experience, third party appraisals, industry projections, micro and macro general economic condition projections, and its expectations. Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). ASC 820 established a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement) as follows: Level 1 Level 2 Level 3 The Company utilizes fair value measurements primarily in conjunction with the valuation of assets acquired and liabilities assumed in a business combination. In addition, certain nonfinancial assets and liabilities are to be measured at fair value on a nonrecurring basis in accordance with applicable U.S. GAAP. In general, nonfinancial assets including goodwill, other intangible assets and property and equipment are measured at fair value when there is an indication of impairment and are recorded at fair value only when an impairment is recognized. As allowed by applicable FASB guidance, the Company has elected not to apply the fair value option for financial assets and liabilities to any of its currently eligible financial assets or liabilities. The Company’s financial instruments consist of cash, accounts receivable, accounts payable and notes payable. The Company has determined that the book value of its outstanding financial instruments as of March 31, 2022 and December 31, 2021 approximated their fair value due to their short-term nature. Recently Adopted Accounting Standards In August 2020, the FASB issued ASU 2020-06, “Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” which simplifies the accounting for convertible instruments by eliminating certain accounting models when the conversion features are not required to be accounted for as derivatives under Topic 815, Derivatives and Hedging, or that do not result in substantial premiums accounted for as paid-in-capital. Under this ASU, certain debt instruments with embedded conversion features will be accounted for as a single liability measured at its amortized cost. Additionally, this ASU eliminates the treasury stock method to calculate diluted earnings per share for convertible instruments. The new guidance is effective for smaller reporting companies during annual periods beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. The Company early adopted ASU 2020-06 effective January 1, 2022 which eliminates the need on a go forward basis to assess whether a beneficial conversion feature needs to be recognized upon either (a) the issuance of new convertible securities; or (b) the resolution of any prior period contingent beneficial conversion features. In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. This new standard provides clarification and reduces diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (such as warrants) that remain equity classified after modification or exchange. This standard is effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Companies should apply the new standard prospectively to modifications or exchanges occurring after the effective date of the new standard. This standard was adopted on January 1, 2022 and did not have a material impact on the Company’s unaudited condensed consolidated financial statements.

Going Concern (As Restated)

Going Concern (As Restated)	3 Months Ended
Going Concern (As Restated)	Mar. 31, 2022
Going Concern [Abstract]
GOING CONCERN (AS RESTATED)	NOTE 3 GOING CONCERN (AS RESTATED) U.S. GAAP requires management to assess a company’s ability to continue as a going concern within one year from the financial statement issuance and to provide related note disclosures in certain circumstances. The accompanying unaudited condensed consolidated financial statements and notes have been prepared assuming the Company will continue as a going concern. For the three months ended March 31, 2022, the Company used cash flows in operating activities of $8.7 million, it had an accumulated deficit of $217.7 million and had working capital of $8.5 million. The Company’s fiscal operating results, accumulated deficit and working capital, among other factors, raise substantial doubt about the Company’s ability to continue as a going concern. Based on current cash on hand and subsequent activity as described herein (see Note 18 – Subsequent Events - Business Developments and Debt and Equity Developments ), Subsequent Events - Business Developments Subsequent Events - Nasdaq Compliance Developments . The Company will continue to pursue the actions outlined above, as well as work towards increasing revenue and operating cash flows to meet its future liquidity requirements. However, there can be no assurance that the Company will be successful in any capital-raising efforts that it may undertake. If the Company is not able to obtain additional financing on a timely basis, it may have to delay vendor payments and/or initiate cost reductions, which would have a material adverse effect on its business, financial condition and results of operations, and ultimately, it could be forced to discontinue operations, liquidate assets and/or seek reorganization under the U.S. bankruptcy code.

Revenue

Revenue	3 Months Ended
Revenue	Mar. 31, 2022
Revenue [Abstract]
REVENUE	NOTE 4 REVENUE The following table is a summary of the Company’s timing of revenue recognition for the three months ended March 31, 2022 and 2021: For the Three Months Ended March 31, (Amounts in thousands) 2022 2021 Timing of revenue recognition: Services and products transferred at a point in time $ 3,131 $ 1,896 Services and products transferred over time 98 190 Total revenue $ 3,229 $ 2,086 The Company disaggregates revenue by source and geographic destination to depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Revenue by source consisted of the following for the three months ended March 31, 2022 and 2021: For the Three Months Ended March 31, (Amounts in thousands) 2022 2021 Revenue by products and services: Products $ 3,131 $ 1,619 Services 98 467 Total revenue $ 3,229 $ 2,086 Revenue by geographic destination consisted of the following for the three months ended March 31, 2022 and 2021: For the Three Months Ended March 31, (Amounts in thousands) 2022 2021 Revenue by geography: North America $ 2,725 $ 1,736 International 504 350 Total revenue $ 3,229 $ 2,086 Contract Balances The Company records contract assets when it has a right to consideration and records accounts receivable when it has an unconditional right to consideration. Contract liabilities consist of cash payments received (or unconditional rights to receive cash) in advance of fulfilling performance obligations. As of March 31, 2022 and December 31, 2021, the Company did not have a material contract assets balance. The following table is a summary of the Company’s opening and closing balances of contract liabilities related to contracts with customers. (Amounts in thousands) Total Balance at December 31, 2021 $ 3,924 New invoices not yet earned 1,327 Old invoices earned (631 ) Balance at March 31, 2022 $ 4,620

Earnings (Loss) Per Share

Earnings (Loss) Per Share	3 Months Ended
Earnings (Loss) Per Share	Mar. 31, 2022
Earnings (Loss) Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	NOTE 5 EARNINGS (LOSS) PER SHARE The Company accounts for earnings or loss per share pursuant to Accounting Standards Codification (“ASC”) 260, Earnings Per Share, which requires disclosure on the financial statements of “basic” and “diluted” earnings (loss) per share. Basic earnings (loss) per share is computed by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive) related to stock options, restricted stock awards and warrants for each period. There were no adjustments to net income (loss), the numerator, or the denominator for purposes of computing basic earnings per share. Potential common shares issuable to employees, non-employees and directors upon exercise or conversion of shares are excluded from the computation of diluted earnings per common share when the effect would be anti-dilutive. All potential common shares are anti-dilutive in periods of net income (loss) attributable to common shareholders. Stock options and warrants are anti-dilutive when the exercise price of these instruments is greater than the average market price of the Company’s common stock for the period (out-of-the-money), regardless of whether the Company is in a period of net income (loss) attributable to common shareholders. The following weighted-average potential common shares were excluded from the diluted loss per common share as their effect was anti-dilutive as of March 31, 2022 and 2021, respectively: As of March 31, 2022 2021 Options 6,680,770 3,380,181 Unvested restricted stock 99,998 323,701 Warrants 12,814,823 6,298,692 Convertible notes 5,208,002 2,136,015 24,803,593 12,138,589

Cash, Cash Equivalents, and Res

Cash, Cash Equivalents, and Restricted Cash	3 Months Ended
Cash, Cash Equivalents, and Restricted Cash	Mar. 31, 2022
Cash, Cash Equivalents, and Restricted Cash [Abstract]
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH	NOTE 6 CASH, CASH EQUIVALENTS, AND RESTRICTED CASH Cash and cash equivalents consisted of the following as of March 31, 2022, and December 31, 2021: (Amounts in thousands) March 31, December 31, Cash and cash equivalents $ 466 $ 1,622 Restricted cash 36 277 Total $ 502 $ 1,899 Cash, cash equivalents, and restricted cash are represented by operating accounts or money market accounts maintained with insured financial institutions, including cash equivalents, defined as all short-term, highly-liquid investments with maturities of three months or less when purchased. The Company had no cash equivalents as of March 31, 2022 and December 31, 2021, respectively. During the three months ended March 31, 2022, $195,000 of restricted cash was released upon the sale of a building and the remainder of the restricted cash will be released as overseas leases expire in January and July of 2023. See Note 10 – Property and Equipment, Net

Accounts Receivable, Net

Accounts Receivable, Net	3 Months Ended
Accounts Receivable, Net	Mar. 31, 2022
Customer Trade And Other Receivables Disclosure Abstract
ACCOUNTS RECEIVABLE, NET	NOTE 7 ACCOUNTS RECEIVABLE, NET Accounts receivable consisted of the following as of March 31, 2022 and December 31, 2021: (Amounts in thousands) March 31, December 31, Account receivables $ 4,300 $ 3,260 Less: allowance for doubtful accounts (1,711 ) (1,662 ) Total account receivables, net $ 2,589 $ 1,598 Bad debt (recovery) expense totaled $(48,968) and $(2,142) for the three months ended March 31, 2022 and 2021, respectively.

Inventory, Net

Inventory, Net	3 Months Ended
Inventory, Net	Mar. 31, 2022
Inventory, Net [Abstract]
INVENTORY, NET	NOTE 8 INVENTORY, NET Inventory consisted of the following as of March 31, 2022 and December 31, 2021: (Amounts in thousands) March 31, December 31, Raw materials $ 8,317 $ 6,810 Work in progress 1,280 1,255 Finished goods 3,633 3,645 Total inventory 13,230 11,710 Reserve (1,157 ) (1,166 ) Total inventory, net $ 12,073 $ 10,544 The Company maintains a perpetual inventory system which is supplemented by periodic reviews of inventory quantities on hand. The Company records an impairment for excess and obsolete inventory, when necessary, based on factors including its estimated forecast of product demand, the stage of the product life cycle and production requirements for the units in question.

Prepaid Expenses

Prepaid Expenses	3 Months Ended
Prepaid Expenses	Mar. 31, 2022
Prepaid Expenses [Abstract]
PREPAID EXPENSES	NOTE 9 PREPAID EXPENSES Prepaid expenses consisted of the following as of March 31, 2022 and December 31, 2021: (Amounts in thousands) March 31, December 31, Prepaid products and services $ 5,926 $ 7,106 Prepaid rent and security deposit 31 96 Total prepaid expenses $ 5,957 $ 7,202

Property and Equipment, Net

Property and Equipment, Net	3 Months Ended
Property and Equipment, Net	Mar. 31, 2022
Property and Equipment, Net [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 10 PROPERTY AND EQUIPMENT, NET Property and equipment, net consisted of the following as of March 31, 2022 and December 31, 2021: (Amounts in thousands) March 31, December 31, Shop machinery and equipment $ 12,063 $ 11,912 Computers and electronics 1,475 1,436 Office furniture and fixtures 730 744 Leasehold improvements 543 543 Building - 4,801 Land - 1,330 Building improvements - 755 Total property and equipment 14,811 21,521 Less: accumulated depreciation (12,288 ) (12,033 ) Total property and equipment, net $ 2,523 $ 9,488 On January 31, 2022, the Company sold its Tucson, Arizona office building (the “Tucson Building”) for $15.8 million of cash. The Tucson Building had a carrying value of $6.7 million, including the $4.8 million cost basis of the building, the $1.3 million cost basis of the land, and the $0.8 million related to building improvements, partially offset by $0.2 million of accumulated depreciation. The Company recognized an $8.4 million gain on sale of assets, which is net of $0.7 million of related transaction costs. See Note 11 – Leases The Company recognized $505,000 and $362,000 of depreciation expense for the three months ended March 31, 2022 and 2021, respectively.

Leases

Leases	3 Months Ended
Leases	Mar. 31, 2022
Leases [Abstract]
LEASES	NOTE 11 LEASES Operating Leases The Company has operating leases for office, manufacturing and warehouse space, along with office equipment. The carrying values of operating lease right-of-use (“ROU”) assets and operating lease liabilities as of March 31, 2022 and December 31, 2021 were as follows: March 31, December 31, (Amounts in thousands) 2022 2021 Operating lease ROU assets $ 13,398 $ 3,717 Operating lease liability $ 13,584 $ 3,873 On February 1, 2022, the Company entered into a lease agreement with the new owners of the Tucson Building (see Note 10 - Property and Equipment, Net) Subsequent Events - Lease Developments Other information related to the Company’s operating leases are as follows: For the Three Months Ended March 31, (Amounts in thousands) 2022 2021 Operating lease cost $ 611 $ 252 Short-term lease cost $ 9 $ 39 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 549 $ 259 The following table presents the weighted-average remaining lease term and weighted average discount rates related to the Company’s operating leases as of March 31, 2022, and December 31, 2021: March 31, December 31, (Amounts in thousands) 2022 2021 Weighted average remaining lease term 8.75 years 6.12 years Weighted average discount rate 5.58% 6.18% The table below reconciles the fixed component of the undiscounted cash flows for each of the first five years and the total remaining years to the lease liabilities recorded on the consolidated balance sheet as of March 31, 2022: Operating (Amounts in thousands) Leases 2022 $ 1,880 2023 2,397 2024 2,065 2025 1,730 2026 1,386 Thereafter 8,286 Total minimum lease payments 17,744 Less: effect of discounting (4,160 ) Present value of future minimum lease payments 13,584 Less: current obligations under leases (1,729 ) Long-term lease obligations $ 11,855 Finance Leases The Company has finance leases for certain manufacturing and office equipment. The following table presents the weighted-average remaining lease term and weighted average discount rates related to the Company’s finance leases as of March 31, 2022: March 31, (Amounts in thousands) 2022 Weighted average remaining lease term 2.86 Weighted average discount rate 6.44 % The table below reconciles the fixed component of the undiscounted cash flows for each of the first five years and the total remaining years to the finance lease liabilities recorded on the condensed consolidated balance sheet as of March 31, 2022: Finance (Amounts in thousands) Leases 2022 $ 56 2023 63 2024 49 2025 11 2026 6 Total minimum lease payments 185 Less: effect of discounting (8 ) Present value of future minimum lease payments 177 Less: current obligations under leases (65 ) Long-term lease obligations $ 112

Debt

Debt	3 Months Ended
Debt	Mar. 31, 2022
Debt Disclosure [Abstract]
DEBT	NOTE 12 DEBT Debt consisted of the following as of March 31, 2022 and December 31, 2021: Original March 31, 2022 December 31, 2021 (Amounts in thousands) Note Reference Maturity Date Amount Interest Rate Amount Interest Secured Notes Payable Secured senior convertible note payable A 5/27/23 $ 4,583 6.0 % $ 6,417 6.0 % Secured senior convertible note payable B 8/25/23 3,867 6.0 % 4,833 6.0 % Secured note payable C 11/26/21 500 9.0 % 1,000 9.0 % Secured note payable D 1/29/22 - 0.0 % 5,205 >8% or Libor +6.75 % Total secured notes payable 8,950 17,455 Notes Payable Notes payable E 2/16/2023 1 3.0 % 11 3.0 % PPP loans F 5/5/22 - 1.0 % 2 1.0 % SBA loan G 5/15/50 146 3.8 % 150 3.8 % Total notes payable 147 163 Convertible Notes Payable Convertible note payable H 6/3/22 600 5.0 % 600 5.0 % Convertible note payable I 1/29/26 11,150 3.3 % 11,150 1.0 % Total convertible notes payable 11,750 11,750 Total long-term debt 20,847 29,368 Less unamortized discounts and debt issuance costs (2,935 ) (3,518 ) Total long-term debt, less discounts and debt issuance costs 17,912 25,850 Less current portion of long-term debt (1,101 ) (13,577 ) Debt classified as long-term debt $ 16,811 $ 12,273 During the three months ended March 31, 2022 (a) $2.8 million of Notes A and B principal was satisfied by $1.9 million (plus interest) of aggregate payments in cash, plus aggregate conversions of principal and interest of $0.9 million and $44,000, respectively, into an aggregate of 1,576,058 shares of the Company’s common stock; (b) $0.5 million of Note C past due principal was repaid in cash; (c) $5.2 million of Note D (the Tucson Building mortgage) was repaid in cash from the proceeds of the January 31, 2022 building sale; and (d) an aggregate of $16,000 of Notes E, F, and G principal were repaid in cash. The conversions of Notes A and B were pursuant to a share-settled redemption feature wherein the conversions are required to be accounted for under extinguishment accounting, which resulted in the recognition of a $173,000 loss on extinguishment. F uture maturities contractually required by the Company under debt obligations are as follows as of March 31, 2022: (Amounts in thousands) Total Remaining 2022 $ 8,583 2023 968 2024 - 2025 - 2026 11,150 Thereafter 146 Total $ 20,847 During the three months ended March 31, 2022 and 2021, the Company recognized $880,000 and $469,000 of interest expense in connection with the aforementioned indebtedness. For additional information related to debt, including subsequent conversions of Notes A and B principal into common stock, see Note 19 – Subsequent Events – Debt and Equity Developments

Stockholders_ Equity

Stockholders’ Equity	3 Months Ended
Stockholders’ Equity	Mar. 31, 2022
Stockholders’ Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 13 STOCKHOLDERS’ EQUITY See Note 12 – Debt Subsequent Events – Debt and Equity Developments Preferred Stock - Liquidation Preference Upon any voluntary or involuntary liquidation, dissolution or winding up of our affairs, before any distribution or payment shall be made to holders of shares of our common stock or any other class or series of our capital stock ranking, as to rights upon any voluntary or involuntary liquidation, dissolution or winding up of our affairs, junior to the Series A Cumulative Redeemable Perpetual Preferred Stock (the “Series A Preferred Stock”), holders of shares of Series A Preferred Stock will be entitled to be paid out of our assets legally available for distribution to our stockholders, after payment of or provision for our debts and other liabilities and any class or series of our capital stock ranking, as to rights upon any voluntary or involuntary liquidation, dissolution or winding up of our affairs, senior to the Series A Preferred Stock, a liquidation preference of $25.00 per share of the Series A Preferred Stock (approximately $8.0 million), plus an amount equal to any accrued and unpaid dividends (whether or not authorized or declared) up to, but excluding, the date of payment. If, upon our voluntary or involuntary liquidation, dissolution or winding up, our available assets are insufficient to pay the full amount of the liquidating distributions on all outstanding shares of Series A Preferred Stock and the corresponding amounts payable on all shares of each other class or series of capital stock ranking, as to rights upon liquidation, dissolution or winding up, on parity with the Series A Preferred Stock in the distribution of assets, then holders of shares of Series A Preferred Stock and each such other class or series of capital stock ranking, as to rights upon any voluntary or involuntary liquidation, dissolution or winding up, on parity with the Series A Preferred Stock will share ratably in any distribution of assets in proportion to the full liquidating distributions to which they would otherwise be respectively entitled. Dividends During the three months ended March 31, 2022, the Company recorded $123,328 of dividends paid or payable to the holders of the 9.25% Series A Preferred Stock.

Share-Based Compensation

Share-Based Compensation	3 Months Ended
Share-Based Compensation	Mar. 31, 2022
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	NOTE 14 SHARE-BASED COMPENSATION Restricted Stock Awards A summary of the restricted stock unit (“RSU”) activity during the three months ended March 31, 2022 is presented below: Weighted- Average Number of Grant Date Value RSU’s Per Share RSU’s non-vested - January 1, 2022 133,331 $ 2.67 Vested (33,334 ) 1.03 RSU’s non-vested - March 31, 2022 99,998 $ 2.05 During the three months ended March 31, 2022 and 2021, the Company recognized $78,496 and $349,080, respectively, of share-based compensation expense associated with RSUs. Compensation expense related to RSUs is recorded in general and administrative expense in the condensed consolidated statement of operations. As of March 31, 2022, there was $234,354 of unrecognized stock-based compensation expense related to RSUs that will be recognized over the weighted average remaining vesting period of 0.73 years. Stock Options There were no stock options issued during the three months ended March 31, 2022 and 2021. The following table presents stock option activity for the three months ended March 31, 2022: Number of Weighted Weighted Aggregate (in thousands) Outstanding - December 31, 2021 7,040,511 $ 2.33 Exercised (209,741 ) 0.15 Cancelled or Expired (150,000 ) 2.75 Outstanding - March 31, 2022 6,680,770 $ 2.39 3.14 $ 44 Exercisable - March 31, 2022 2,313,770 $ 1.80 1.47 $ 44 The following table presents information related to stock options as of March 31, 2022: Options Outstanding Options Exercisable Weighted Outstanding Average Exercisable Number Remaining Number Exercise Price Per Share Options In Years Options $ 0.01 - $ 0.50 - - - $ 0.51 - $ 1.00 718,763 3.58 568,763 $ 1.01 - $ 1.50 - - - $ 1.51 - $ 2.00 1,356,671 0.54 1,356,671 $ 2.01 - $ 2.50 - - - $ 2.51 - $ 3.00 4,313,659 3.89 295,001 $ 3.01 - $ 3.50 291,677 3.11 93,335 6,680,770 1.47 2,313,770 The Company recognized $456,604 and $7,374 of share-based compensation expense related to options for the three months ended March 31, 2022 and 2021, respectively. Compensation expense related to stock options is recorded in general and administrative expense in the condensed consolidated statement of operations. At March 31, 2022, the Company had $2.6 million of unrecognized compensation expense related to options. Warrants All warrants are valued utilizing the Black-Scholes pricing model using the assumptions listed below. There were no warrants issued during the three months ended March 31, 2022. The weighted average grant date fair value of all warrants issued during the three months ended March 31, 2021 was $1.60 per share. The following table summarizes the assumptions used to estimate the fair value of warrants granted during the three months ended March 31, 2022 and 2021: For the Three Months Ended March 31, 2022 2021 Expected dividend yield N/A 0% Expected volatility N/A 36.96 - 41.55% Risk-free interest rate N/A 0.19 - 0.44% Contractual life of warrants N/A 2.5 - 5.0 years The following table represents warrant activity for the three months ended March 31, 2022: Number of Weighted- Weighted- Aggregate Warrants Per Share Life in Years Value (in thousands) Outstanding - December 31, 2021 12,831,593 $ 3.73 Forfeited or Expired (16,670 ) 1.50 Outstanding - March 31, 2022 12,814,923 $ 3.72 3.93 $ 246,967 Exercisable - March 31, 2022 11,674,923 $ 3.88 3.87 $ 246,967 The following table presents information related to warrants as of March 31, 2022: Warrants Outstanding Warrants Exercisable Weighted Outstanding Average Exercisable Exercise Price Per Share Warrants In Years Warrants $ 0.01 - $ 1.00 560,192 3.27 560,192 $ 1.01 - $ 2.00 - - - $ 2.01 - $ 3.00 4,556,001 4.18 3,416,001 $ 3.01 - $ 4.00 33,342 3.04 33,342 $ 4.01 - $ 5.00 7,285,290 3.83 7,285,290 $ 5.01 - $ 6.00 380,098 3.85 380,098 12,814,923 3.87 11,674,923

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2022
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 15 COMMITMENTS AND CONTINGENCIES From time to time, the Company may become involved in various lawsuits and legal proceedings that arise in the ordinary course of business. Management does not believe that after the final disposition any of these matters is likely to have a material adverse impact on the Company’s financial condition, results of operations or cash flows. On January 27, 2022, a former employee filed suit against the Company in the Tulsa County Oklahoma District Court, Case No. CJ-2022-00221. The plaintiff has alleged that she was entitled to six months of severance pay after her employment contract was not renewed, and that her option agreements did not expire thirty days after cessation of her employment, and claims she is owed approximately $75,000 in severance and $250,000 in damages for her options. The Company filed an Answer on or about March 18, 2022. The Company disputes the plaintiff’s allegations, has not accrued for any contingent losses, and intends to vigorously defend the lawsuit. See Note 19 – Subsequent Events – Litigation, Claims and Contingencies Developments

Concentrations

Concentrations	3 Months Ended
Concentrations	Mar. 31, 2022
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 16 CONCENTRATIONS Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of trade accounts receivable. The Company performs ongoing credit evaluations of its customers and generally does not require collateral related to its trade accounts receivable. At March 31, 2022, accounts receivable from two customers comprised an aggregate of approximately 32% of the Company’s total trade accounts receivable, and none of these balances were characterized as uncollectible. In addition, for the three months ended March 31, 2022, revenue from three customers individually exceeded 10% of revenue and, in total, comprised approximately 37% of the Company’s total revenue. No vendors accounted for greater than 10% of expenses for the three months ended March 31, 2022.

Business Acquisitions

Business Acquisitions	3 Months Ended
Business Acquisitions	Mar. 31, 2022
Business Acquisitions [Abstract]
BUSINESS ACQUISITIONS	NOTE 17 BUSINESS ACQUISITIONS During 2021, the Company completed the acquisitions of Fastback Networks, a telecommunications provider, Sky Sapience Ltd., a tethered drone provider, RVision, Inc., a video and communications developer, Innovation Digital, a developer of signal processing solutions, RF Engineering and Energy Resource, an antenna and accessories provider, and SAGUNA Networks, a software developer to expand the Company’s product offerings and developments. The following information represents the unaudited pro forma combined results of operations, giving effect to the acquisitions as if they occurred at the beginning of the period ended March 31, 2021. (Amounts in thousands, except share and per share amounts) For the Revenue $ 2,816 Net loss $ (17,662 ) Basic and diluted loss per common share $ (0.22 ) Weighted-average common shares outstanding 80,111,622

Restatement of Financial Statem

Restatement of Financial Statements	3 Months Ended
Restatement of Financial Statements	Mar. 31, 2022
Restatement of Financial Statements [Abstract]
RESTATEMENT OF FINANCIAL STATEMENTS	NOTE 18 RESTATEMENT OF FINANCIAL STATEMENTS In these restated financial statements and footnotes, the following tables compare the Company’s previously issued Balance Sheet, Statement of Operations and Statement of Cash Flows as of March 31, 2022 and for the three months then ended to the corresponding restated financial statements for the period end. The adjustment that relates to the restated financial statements is the recording of a $1.3 million reduction of amortization expense associated with intangible assets. The effects of the restatement on the line items within the Company’s unaudited condensed consolidated March 31, 2022 financial statements are as follows: (Amounts in thousands, except share and per share data) As Originally Reported Adjustment As Restated Condensed Consolidated Balance Sheet Intangibles,net $ 13,749 $ 1,327 $ 15,076 Total assets $ 90,462 $ 1,327 $ 91,789 Condensed Consolidated Statement of Operations Depreciation and amortization $ 2,217 $ (1,327 ) $ 890 Total operating income (expenses), net $ 1,171 $ (1,327 ) $ (156 ) Income (loss) from operations $ (138 ) $ 1,327 $ 1,189 Net income (loss) $ (1,191 ) $ 1,327 $ 136 Net loss attibutable to common stockholders $ (1,314 ) $ 1,327 $ 13 Net loss per share $ (0.02 ) $ 0.02 $ - Condensed Consolidated Statement of Stockholders' Equity Accumulated deficit $ (219,034 ) $ 1,327 $ (217,707 ) Total Stockholder's Equity $ 48,553 $ 1,327 $ 49,880 Condensed Consolidated Statement of Cash Flows Net income (loss) $ (1,191 ) $ 1,327 $ 136 Amortization $ 1,712 $ (1,327 ) $ 385 Total adjustments $ (7,528 ) $ (1,327 ) $ (8,855 )

Subsequent Events

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 19 SUBSEQUENT EVENTS Executive Officer and Board of Director Developments On April 21, 2022, the Company’s Chief Financial Officer resigned from the Company for personal family commitments. On May 2, 2022, a member of the Board of Directors of the Company (the “Board”) announced their resignation from the Board and all committees thereof, effective immediately. The resignation allowed that former member of the Board to focus on personal and other professional commitments. On September 1, 2022, the Company’s then Chief Executive Officer and the Company’s then President resigned from the Company as part of the Company’s ongoing transition. David A. Knight was appointed Interim Chief Executive Officer by the Board. On October 10, 2022, a member of the Board announced their resignation from the Board and all committees thereof. The resignation allowed that former member of the Board to focus on personal and other professional commitments. On November 23, 2022, the Board appointed David A. Knight as the Company’s Chief Executive Officer, President, Acting Principal Financial and Accounting Officer, and a Director of the Board. Mr. Knight is entitled to receive (i) an annual base salary of $180,000 which will be increased to $250,000 upon the Board’s Compensation Committee’s determination of adequate funding; (ii) eligibility to participate in a cash bonus program for meeting quarterly and annual goals, milestones, and metrics, as established by the Compensation Committee; (iii) eligibility to receive grants under the terms of the Company’s 2020 Long-Term Incentive Plan; (iv) the right to participate in all benefit plans offered to the Company’s senior executive officers; and (v) severance payments of three months of salary, benefits, and prorated bonus (the “Severance”) if terminated without cause before completion of one year of service, and six months of Severance if terminated without cause after reaching one year of service. Business Developments Commencing in May 2022, the Company embarked on a restructuring, including a reduction of over 70% of overhead and personnel through the divestment of non-core assets in favor of a refocus on our true core competencies in 5G and beyond technology. In May 2022, InduraPower suspended operations. On May 23, 2022, a third party acquired certain assets and employees from the Canadian subsidiary of DragonWave-X, LLC (“DragonWave Canada”), in return for assuming DragonWave Canada’s employment liabilities and assuming DragonWave Canada’s lease in Kanata, Ontario, Canada, through an Asset Purchase Agreement. In June 2022, the Company idled SAGUNA Networks Ltd. (“SAGUNA”), Sky Sapience Ltd. (“SKS”) and VEO Photonics, Inc. (“VEO”). On June 21, 2022, the Company sold its Sovereign Plastics LLC (“Sovereign Plastics”) business unit for total consideration of $2 million to TheLandersCompanies LLC. On June 23, 2022, the Company reached an agreement to return fifteen patents and five pending or provisional patents to the former owners of Innovation Digital, LLC (“Innovation Digital”) in return for the cancelation of an outstanding $600,000 promissory note, the return of 500,000 shares of common stock, and the waiver of certain severance payments. Debt and Equity Developments On April 1, 2022, the Company entered into a note agreement with a related party who is an Executive Officer of the Company for cash proceeds of $100,000 with a maturity date of March 31, 2023 and an interest rate of 3%. As of March 31, 2022, the proceeds were recorded as a related party note deposit in current liabilities. On or about April 15, 2022, as a result of the Company not filing its Annual Report on Form 10-K for the year ended December 31, 2021 on a timely basis, the Company’s secured senior convertible notes payable (see Note 12 – Debt On or about April 29, 2022, the Company sold an original issue discount note with a face value of $550,000 to an investor for the purchase price of $500,000. This note was due approximately July 29, 2022 and bears a default rate of 12% after the maturity date. On July 26, 2022, the Company received notice from a promissory note holder that the promissory note in the principal amount of $550,000 was due. As of the date of this filing, this note remains outstanding. On May 9, 2022, in connection with the note issuance, the Company issued 240,000 shares of common stock to an advisor pursuant to an advisory agreement dated April 29, 2022. On May 24, 2022, the Company received notice from counsel for holders of $11.15 million of convertible promissory notes issued in connection with the acquisition of Fastback that the Company had failed to file its Annual Report on Form 10-K in a timely manner, as required by the terms of the convertible promissory notes. The notice indicated that the holders were reserving their rights. On or about May 25, 2022, the Company announced that it had suspended the payment of dividends on the Series A Preferred Stock to preserve cash. Since June 20, 2022, dividends on the Series A Preferred Stock are accruing at the rate of approximately $61,664 per month. The total arrearage on the date of filing for the accrued dividends is approximately $370,000. On June 23, 2022, the Company reached an agreement to cancel a $600,000 promissory note (see Business Developments On July 29, 2022, the Company sold a promissory note in the principal amount of $26,250 to the Company’s senior secured lenders. This note bears interest at 15% per annum and is due July 29, 2023. On October 17, 2022, the Company sold a promissory note in the principal amount of $367,500 to the Company’s senior secured lenders. This note bears interest at 6% per annum, is due October 17, 2023, and is secured by the August 25, 2021 Amended and Restated Security Agreement between the Company and its senior secured lenders. On November 8, 2022, the Company sold a promissory note in the principal amount of $262,500 to the Company’s senior secured lenders for proceeds of $250,000. That note bears interest at 6% per annum, is due November 8, 2023, and also is secured by the August 25, 2021 Amended and Restated Security Agreement between the Company and its senior secured lenders. On or about December 8, 2022, the Company canceled 66,666 shares of outstanding common stock due to the non-vesting of certain restricted stock awards. Lease Developments In May 2022, the Company abandoned its lease of the Tucson Building (see Note 11 – Leases In June 2022, ComSovereign Corp. abandoned its Dallas, TX office lease and VEO Photonics, Inc. abandoned its San Diego, CA office lease. In July 2022, the Company abandoned its Chantilly, VA office lease. Litigation, Claims and Contingencies Developments On June 16, 2022, the Company received notice from certain former shareholders of SAGUNA claiming breaches of the SAGUNA stock purchase agreement and claiming that all of the former shareholders of SAGUNA have suffered damages totaling approximately $13.9 million, which they calculated as the value related to the consideration issued to those former shareholder for the acquisition of SAGUNA. The Company denies those claims and has not accrued for any contingent loss. However, the Company may face legal claims or proceedings regarding those claims. By notice dated July 14, 2022, the Company received notice from a distributor that has a distribution agreement with InduraPower claiming that InduraPower, and the Company as guarantor, has breached the distribution agreement, and are claiming approximately $2 million in damages, which includes a claim for $0.5 million of foregone profit, which is not accrued because the Company denies that claim. The Company had received $1.5 million in cash as a deposit against future product deliveries, of which $0.2 million has been recognized as revenue (resulting from product deliveries) through March 31, 2022 and the other $1.3 million is included in contract liabilities – current in the March 31, 2022 balance sheet. On or about July 17, 2022, the former employees of SKS filed an insolvency request against SKS in the Nazareth District Court, Israel, No. 35035-06-22. The action represents $400,000 of post-March 31, 2022 claims of the former employees. On or about July 28, 2022, a former employee filed suit against the Company, Dustin McIntire, and Daniel Hodges in the San Diego County California Superior Court, Case No. 37-2022-00028083-CU-BC-CTL. The plaintiff alleged that his wages were not paid, that he was constructively discharged, that the Company failed to issue him stock options, and that he is owed future amounts. He is claiming damages of no less than $238,000. The Company has accrued for the wage claims for services provided, but has not accrued for the claims associated with future services. The Company disputes certain allegations of the plaintiff and intends to vigorously defend the lawsuit. On or about August 22, 2022, two former Fastback employees filed suit against the Company, DragonWave and Fastback in the Alameda County Superior Court, California, Case No. 22CV016666. The plaintiffs allege that their payroll was late and that the Company failed to make one payroll, failed to timely pay wages three times, failed to pay accrued vacation time, and owes penalties under California law. Each plaintiff is claiming damages of no less than $66,500. The Company has accrued for the wage claims for services provided, but has not accrued for penalties. The Company disputes certain allegations of the plaintiff and intends to vigorously defend the lawsuit. On or about August 23, 2022, a former employee filed suit against the Company in the Clark County District Court, Nevada, Case No. 3 A-22-857361-C. The plaintiff alleged that his wages were not paid, that he was constructively discharged, that the Company failed to issue him stock options, and that he is owed future amounts. He is claiming damages of no less than $184,000. The Company has accrued for the wage claims for services provided, but has not accrued for the claims associated with future services. The Company disputes certain allegations of the plaintiff and intends to vigorously defend the lawsuit. On or about September 20, 2022, the Company was served with a suit that was filed on or about May 27, 2022 by the holder of a Transform-X Inc. (“Transform-X”) promissory note, suing the Company, Daniel Hodges, and Transform-X in the Richland County Court of Common Pleas, South Carolina, Case No. 2022CP4002806. The plaintiff alleges that for $125,000 he purchased an 8% promissory note in 2018 from Transform-X which has not been paid. Plaintiff alleges that the Company is also liable under the Transform-X promissory note. This lawsuit was removed to the United States District of South Carolina, Civil Action No.:3:22-cv-03645-MGL. The Company strongly disputes the plaintiff’s allegations, has not accrued for any contingent losses, and intends to vigorously defend the lawsuit. On or about November 14, 2022, an intellectual property law firm filed suit against the Company in the United States District Court for the Southern District of California, San Diego. The plaintiff alleges that they performed work for the Company and its subsidiaries subsequent to March 31, 2022 and are owed approximately $75,000. On or about November 15, 2022, the Company resolved the claims of former employees of SAGUNA who had, on or about July 17, 2022, filed an insolvency request against SAGUNA in the Nazareth District Court, Israel, No. 27624-07-22. The approximately $200,000 of post-March 31, 2022 claims of the former employees were resolved and the action was dismissed on or about November 17, 2022. Nasdaq Compliance Developments As previously disclosed in the Company’s Form 10-K filed on August 16, 2022, and in subsequent Form 8-K filings, the Company is not in compliance with Nasdaq Listing Rule 5550(a)(2), the $1.00 minimum closing bid price requirement (“minimum bid price”) due to the price of the Company’s common stock. Additionally, because the Company was late with filing its Quarterly Reports on Form10-Q for the quarters ended March 31, 2022, June 30, 2022, and September 30, 2022 (collectively the “Delinquent Reports”), the Company is not in compliance with Nasdaq Listing Rule 5250(c)(1), which requires listed companies to timely file all required periodic financial reports (“filing requirements”) with the Securities and Exchange Commission (“SEC”). On November 17, 2022, a hearing was held before the Nasdaq Hearings Panel (the “Panel”) regarding the Company’s request for continued listing on The Nasdaq Capital Market of the Company’s common stock and additional time to regain compliance with Nasdaq Listing Rules. On November 29, 2022, the Panel issued its determination, granting the Company’s request for the continued listing of the Company’s common stock, subject to evidencing compliance with Nasdaq’s minimum bid price requirement by February 2, 2023, and evidencing compliance with Nasdaq’s filing requirement by getting the Company’s remaining Delinquent Reports filed with the SEC by February 24, 2023, and certain other conditions. The Company is working to file its Delinquent Reports with the SEC as soon as practicable and is otherwise taking definitive steps to evidence compliance with all other applicable criteria for continued listing on Nasdaq. The Company has put forth a reverse split proposal to our stockholders to be voted on at the Company’s Annual Stockholders meeting on January 18, 2023, as part of the Company’s efforts to gain compliance with the minimum bid price requirement. There can be no assurances, however, that we will be able to gain compliance with the Nasdaq Listing Rules.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
Accounting Policies, by Policy (Policies)	Mar. 31, 2022
Description of Business and Restatement [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements of the Company were prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”). In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations, financial position and cash flows for the three months ended March 31, 2022 and 2021 are not necessarily indicative of the operating results for the full year ending December 31, 2022 or any other period. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited financial statements and related disclosures as of December 31, 2021 and for the year then ended, which were filed with the Securities and Exchange Commission (“SEC”) on Form 10-K on August 16, 2022. Effective January 21, 2021, the Company enacted a 1-for-3 reverse stock split (the “Split”) of the Company’s common stock. These condensed consolidated financial statements and accompanying notes give effect to the reverse stock split as if it occurred at the beginning of the first period presented.
Principles of Consolidation	Principles of Consolidation The unaudited condensed consolidated financial statements as of March 31, 2022 and December 31, 2021, and for the three months ended March 31, 2022 and 2021, include the accounts of the Company and its subsidiaries. All intercompany transactions and accounts have been eliminated.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s significant estimates consist of the valuation of stock-based compensation; the valuation of the assets and liabilities acquired; the valuation of the Company’s equity securities issued in transactions; the valuation of inventory; the allowance for credit losses; the valuation of equity securities; the valuation allowance for deferred tax assets; and impairment of long-lived assets and goodwill.
Long-Lived Assets and Goodwill	Long-Lived Assets and Goodwill The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets The Company accounts for goodwill and intangible assets in accordance with ASC 350, Intangibles – Goodwill and Other The Company calculates the estimated fair value of a reporting unit using a weighting of the income and market approaches. For the income approach, the Company uses internally developed discounted cash flow models that include the following assumptions, among others: projections of revenues, expenses, and related cash flows based on assumed long-term growth rates and demand trends; expected future investments to grow new units; and estimated discount rates. For the market approach, the Company uses internal analyses based primarily on market comparables. The Company bases these assumptions on its historical data and experience, third party appraisals, industry projections, micro and macro general economic condition projections, and its expectations.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). ASC 820 established a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement) as follows: Level 1 Level 2 Level 3 The Company utilizes fair value measurements primarily in conjunction with the valuation of assets acquired and liabilities assumed in a business combination. In addition, certain nonfinancial assets and liabilities are to be measured at fair value on a nonrecurring basis in accordance with applicable U.S. GAAP. In general, nonfinancial assets including goodwill, other intangible assets and property and equipment are measured at fair value when there is an indication of impairment and are recorded at fair value only when an impairment is recognized. As allowed by applicable FASB guidance, the Company has elected not to apply the fair value option for financial assets and liabilities to any of its currently eligible financial assets or liabilities. The Company’s financial instruments consist of cash, accounts receivable, accounts payable and notes payable. The Company has determined that the book value of its outstanding financial instruments as of March 31, 2022 and December 31, 2021 approximated their fair value due to their short-term nature.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards In August 2020, the FASB issued ASU 2020-06, “Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” which simplifies the accounting for convertible instruments by eliminating certain accounting models when the conversion features are not required to be accounted for as derivatives under Topic 815, Derivatives and Hedging, or that do not result in substantial premiums accounted for as paid-in-capital. Under this ASU, certain debt instruments with embedded conversion features will be accounted for as a single liability measured at its amortized cost. Additionally, this ASU eliminates the treasury stock method to calculate diluted earnings per share for convertible instruments. The new guidance is effective for smaller reporting companies during annual periods beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. The Company early adopted ASU 2020-06 effective January 1, 2022 which eliminates the need on a go forward basis to assess whether a beneficial conversion feature needs to be recognized upon either (a) the issuance of new convertible securities; or (b) the resolution of any prior period contingent beneficial conversion features. In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. This new standard provides clarification and reduces diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (such as warrants) that remain equity classified after modification or exchange. This standard is effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Companies should apply the new standard prospectively to modifications or exchanges occurring after the effective date of the new standard. This standard was adopted on January 1, 2022 and did not have a material impact on the Company’s unaudited condensed consolidated financial statements.

Revenue (Tables)

Revenue (Tables)	3 Months Ended
Revenue (Tables)	Mar. 31, 2022
Revenue [Abstract]
Schedule of timing of revenue recognition	For the Three Months Ended March 31, (Amounts in thousands) 2022 2021 Timing of revenue recognition: Services and products transferred at a point in time $ 3,131 $ 1,896 Services and products transferred over time 98 190 Total revenue $ 3,229 $ 2,086
Schedule of revenue by products and services	For the Three Months Ended March 31, (Amounts in thousands) 2022 2021 Revenue by products and services: Products $ 3,131 $ 1,619 Services 98 467 Total revenue $ 3,229 $ 2,086
Schedule of revenue by geography	For the Three Months Ended March 31, (Amounts in thousands) 2022 2021 Revenue by geography: North America $ 2,725 $ 1,736 International 504 350 Total revenue $ 3,229 $ 2,086
Schedule of opening and closing balances of contract liabilities	(Amounts in thousands) Total Balance at December 31, 2021 $ 3,924 New invoices not yet earned 1,327 Old invoices earned (631 ) Balance at March 31, 2022 $ 4,620

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	3 Months Ended
Earnings (Loss) Per Share (Tables)	Mar. 31, 2022
Earnings (Loss) Per Share [Abstract]
Schedule of weighted-average potential common shares	As of March 31, 2022 2021 Options 6,680,770 3,380,181 Unvested restricted stock 99,998 323,701 Warrants 12,814,823 6,298,692 Convertible notes 5,208,002 2,136,015 24,803,593 12,138,589

Cash, Cash Equivalents, and R_2

Cash, Cash Equivalents, and Restricted Cash (Tables)	3 Months Ended
Cash, Cash Equivalents, and Restricted Cash (Tables)	Mar. 31, 2022
Cash, Cash Equivalents, and Restricted Cash Table [Abstract]
Schedule of cash and cash equivalents	(Amounts in thousands) March 31, December 31, Cash and cash equivalents $ 466 $ 1,622 Restricted cash 36 277 Total $ 502 $ 1,899

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	3 Months Ended
Accounts Receivable, Net (Tables)	Mar. 31, 2022
Receivables [Abstract]
Schedule of accounts receivable	(Amounts in thousands) March 31, December 31, Account receivables $ 4,300 $ 3,260 Less: allowance for doubtful accounts (1,711 ) (1,662 ) Total account receivables, net $ 2,589 $ 1,598

Inventory, Net (Tables)

Inventory, Net (Tables)	3 Months Ended
Inventory, Net (Tables)	Mar. 31, 2022
Inventory, Net [Abstract]
Schedule of inventory	(Amounts in thousands) March 31, December 31, Raw materials $ 8,317 $ 6,810 Work in progress 1,280 1,255 Finished goods 3,633 3,645 Total inventory 13,230 11,710 Reserve (1,157 ) (1,166 ) Total inventory, net $ 12,073 $ 10,544

Prepaid Expenses (Tables)

Prepaid Expenses (Tables)	3 Months Ended
Prepaid Expenses (Tables)	Mar. 31, 2022
Schedule of prepaid expenses [Abstract]
Schedule of prepaid expenses	(Amounts in thousands) March 31, December 31, Prepaid products and services $ 5,926 $ 7,106 Prepaid rent and security deposit 31 96 Total prepaid expenses $ 5,957 $ 7,202

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	3 Months Ended
Property and Equipment, Net (Tables)	Mar. 31, 2022
Property and Equipment, Net [Abstract]
Schedule of property and equipment, net	(Amounts in thousands) March 31, December 31, Shop machinery and equipment $ 12,063 $ 11,912 Computers and electronics 1,475 1,436 Office furniture and fixtures 730 744 Leasehold improvements 543 543 Building - 4,801 Land - 1,330 Building improvements - 755 Total property and equipment 14,811 21,521 Less: accumulated depreciation (12,288 ) (12,033 ) Total property and equipment, net $ 2,523 $ 9,488

Leases (Tables)

Leases (Tables)	3 Months Ended
Leases (Tables)	Mar. 31, 2022
Leases [Abstract]
Schedule of operating leases	March 31, December 31, (Amounts in thousands) 2022 2021 Operating lease ROU assets $ 13,398 $ 3,717 Operating lease liability $ 13,584 $ 3,873
Schedule of other information related to our operating leases	For the Three Months Ended March 31, (Amounts in thousands) 2022 2021 Operating lease cost $ 611 $ 252 Short-term lease cost $ 9 $ 39 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 549 $ 259
Schedule of weighted-average remaining lease term and weighted average discount rates	March 31, December 31, (Amounts in thousands) 2022 2021 Weighted average remaining lease term 8.75 years 6.12 years Weighted average discount rate 5.58% 6.18% March 31, (Amounts in thousands) 2022 Weighted average remaining lease term 2.86 Weighted average discount rate 6.44 %
Schedule of total remaining years to lease liabilities operating leases	Operating (Amounts in thousands) Leases 2022 $ 1,880 2023 2,397 2024 2,065 2025 1,730 2026 1,386 Thereafter 8,286 Total minimum lease payments 17,744 Less: effect of discounting (4,160 ) Present value of future minimum lease payments 13,584 Less: current obligations under leases (1,729 ) Long-term lease obligations $ 11,855
Schedule of total remaining years to lease liabilities finance leases	Finance (Amounts in thousands) Leases 2022 $ 56 2023 63 2024 49 2025 11 2026 6 Total minimum lease payments 185 Less: effect of discounting (8 ) Present value of future minimum lease payments 177 Less: current obligations under leases (65 ) Long-term lease obligations $ 112

Debt (Tables)

Debt (Tables)	3 Months Ended
Debt (Tables)	Mar. 31, 2022
Debt Disclosure [Abstract]
Schedule of debt consisted	Original March 31, 2022 December 31, 2021 (Amounts in thousands) Note Reference Maturity Date Amount Interest Rate Amount Interest Secured Notes Payable Secured senior convertible note payable A 5/27/23 $ 4,583 6.0 % $ 6,417 6.0 % Secured senior convertible note payable B 8/25/23 3,867 6.0 % 4,833 6.0 % Secured note payable C 11/26/21 500 9.0 % 1,000 9.0 % Secured note payable D 1/29/22 - 0.0 % 5,205 >8% or Libor +6.75 % Total secured notes payable 8,950 17,455 Notes Payable Notes payable E 2/16/2023 1 3.0 % 11 3.0 % PPP loans F 5/5/22 - 1.0 % 2 1.0 % SBA loan G 5/15/50 146 3.8 % 150 3.8 % Total notes payable 147 163 Convertible Notes Payable Convertible note payable H 6/3/22 600 5.0 % 600 5.0 % Convertible note payable I 1/29/26 11,150 3.3 % 11,150 1.0 % Total convertible notes payable 11,750 11,750 Total long-term debt 20,847 29,368 Less unamortized discounts and debt issuance costs (2,935 ) (3,518 ) Total long-term debt, less discounts and debt issuance costs 17,912 25,850 Less current portion of long-term debt (1,101 ) (13,577 ) Debt classified as long-term debt $ 16,811 $ 12,273
Schedule of future maturities of long-term debt	(Amounts in thousands) Total Remaining 2022 $ 8,583 2023 968 2024 - 2025 - 2026 11,150 Thereafter 146 Total $ 20,847

Share-Based Compensation (Table

Share-Based Compensation (Tables)	3 Months Ended
Share-Based Compensation (Tables)	Mar. 31, 2022
Share-Based Compensation (Tables) [Line Items]
Schedule of restricted stock unit (“RSU”)	Weighted- Average Number of Grant Date Value RSU’s Per Share RSU’s non-vested - January 1, 2022 133,331 $ 2.67 Vested (33,334 ) 1.03 RSU’s non-vested - March 31, 2022 99,998 $ 2.05
Schedule of stock option activity	Number of Weighted Weighted Aggregate (in thousands) Outstanding - December 31, 2021 7,040,511 $ 2.33 Exercised (209,741 ) 0.15 Cancelled or Expired (150,000 ) 2.75 Outstanding - March 31, 2022 6,680,770 $ 2.39 3.14 $ 44 Exercisable - March 31, 2022 2,313,770 $ 1.80 1.47 $ 44
Schedule of presents information related to stock options	Options Outstanding Options Exercisable Weighted Outstanding Average Exercisable Number Remaining Number Exercise Price Per Share Options In Years Options $ 0.01 - $ 0.50 - - - $ 0.51 - $ 1.00 718,763 3.58 568,763 $ 1.01 - $ 1.50 - - - $ 1.51 - $ 2.00 1,356,671 0.54 1,356,671 $ 2.01 - $ 2.50 - - - $ 2.51 - $ 3.00 4,313,659 3.89 295,001 $ 3.01 - $ 3.50 291,677 3.11 93,335 6,680,770 1.47 2,313,770
Schedule of assumptions used to estimate the fair value of warrants granted	For the Three Months Ended March 31, 2022 2021 Expected dividend yield N/A 0% Expected volatility N/A 36.96 - 41.55% Risk-free interest rate N/A 0.19 - 0.44% Contractual life of warrants N/A 2.5 - 5.0 years
Schedule of warrant activity	Number of Weighted- Weighted- Aggregate Warrants Per Share Life in Years Value (in thousands) Outstanding - December 31, 2021 12,831,593 $ 3.73 Forfeited or Expired (16,670 ) 1.50 Outstanding - March 31, 2022 12,814,923 $ 3.72 3.93 $ 246,967 Exercisable - March 31, 2022 11,674,923 $ 3.88 3.87 $ 246,967
Schedule of presents information related to warrants	Warrants Outstanding Warrants Exercisable Weighted Outstanding Average Exercisable Exercise Price Per Share Warrants In Years Warrants $ 0.01 - $ 1.00 560,192 3.27 560,192 $ 1.01 - $ 2.00 - - - $ 2.01 - $ 3.00 4,556,001 4.18 3,416,001 $ 3.01 - $ 4.00 33,342 3.04 33,342 $ 4.01 - $ 5.00 7,285,290 3.83 7,285,290 $ 5.01 - $ 6.00 380,098 3.85 380,098 12,814,923 3.87 11,674,923

Business Acquisitions (Tables)

Business Acquisitions (Tables)	3 Months Ended
Business Acquisitions (Tables)	Mar. 31, 2022
Business Acquisitions [Abstract]
Schedule of represents the unaudited pro forma combined results of operations	(Amounts in thousands, except share and per share amounts) For the Revenue $ 2,816 Net loss $ (17,662 ) Basic and diluted loss per common share $ (0.22 ) Weighted-average common shares outstanding 80,111,622

Restatement of Financial Stat_2

Restatement of Financial Statements (Tables)	3 Months Ended
Restatement of Financial Statements (Tables)	Mar. 31, 2022
Restatement of Financial Statements [Abstract]
Shedule of the restatement of financial statements	(Amounts in thousands, except share and per share data) As Originally Reported Adjustment As Restated Condensed Consolidated Balance Sheet Intangibles,net $ 13,749 $ 1,327 $ 15,076 Total assets $ 90,462 $ 1,327 $ 91,789 Condensed Consolidated Statement of Operations Depreciation and amortization $ 2,217 $ (1,327 ) $ 890 Total operating income (expenses), net $ 1,171 $ (1,327 ) $ (156 ) Income (loss) from operations $ (138 ) $ 1,327 $ 1,189 Net income (loss) $ (1,191 ) $ 1,327 $ 136 Net loss attibutable to common stockholders $ (1,314 ) $ 1,327 $ 13 Net loss per share $ (0.02 ) $ 0.02 $ - Condensed Consolidated Statement of Stockholders' Equity Accumulated deficit $ (219,034 ) $ 1,327 $ (217,707 ) Total Stockholder's Equity $ 48,553 $ 1,327 $ 49,880 Condensed Consolidated Statement of Cash Flows Net income (loss) $ (1,191 ) $ 1,327 $ 136 Amortization $ 1,712 $ (1,327 ) $ 385 Total adjustments $ (7,528 ) $ (1,327 ) $ (8,855 )

Description of Business and R_2

Description of Business and Restatement (As Restated) (Details)	3 Months Ended
	Mar. 31, 2022
Description of Business and Restatement [Abstract]
Description of agreement	(“COMSovereign”) and subsidiaries (collectively the “Company”) a provider of solutions to network operators, mobile device carriers, governmental units and other enterprises worldwide.

Going Concern (As Restated) (De

Going Concern (As Restated) (Details) $ in Millions	3 Months Ended
Going Concern (As Restated) (Details) $ in Millions	Mar. 31, 2022 USD ($)
Going Concern [Abstract]
Cash flows from operations	$ 8.7
Accumulated deficit	(217.7)
Working capital	$ 8.5

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of timing of revenue recognition - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Timing of revenue recognition:
Services and products transferred at a point in time	$ 3,131	$ 1,896
Services and products transferred over time	98	190
Total revenue	$ 3,229	$ 2,086

Revenue (Details) - Schedule _2

Revenue (Details) - Schedule of revenue by products and services - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenue from External Customer [Line Items]
Total revenue	$ 3,229	$ 2,086
Products [Member]
Revenue from External Customer [Line Items]
Total revenue	3,131	1,619
Services [Member]
Revenue from External Customer [Line Items]
Total revenue	$ 98	$ 467

Revenue (Details) - Schedule _3

Revenue (Details) - Schedule of revenue by geography - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenue (Details) - Schedule of revenue by geography [Line Items]
Total revenue	$ 3,229	$ 2,086
North America [Member]
Revenue (Details) - Schedule of revenue by geography [Line Items]
Total revenue	2,725	1,736
International [Member]
Revenue (Details) - Schedule of revenue by geography [Line Items]
Total revenue	$ 504	$ 350

Revenue (Details) - Schedule _4

Revenue (Details) - Schedule of opening and closing balances of contract liabilities $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2022 USD ($) $ / shares
Schedule of Opening and Closing Balances of Contract Liabilities [Abstract]
Balance beginning	$ 3,924
New invoices not yet earned (in Dollars per share) \| $ / shares	$ 1,327
Old invoices earned	$ (631)
Balance ending	$ 4,620

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - Schedule of weighted-average potential common shares - shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Schedule of Weighted Average Potential Common Shares [Abstract]
Options	6,680,770	3,380,181
Unvested restricted stock	99,998	323,701
Warrants	12,814,823	6,298,692
Convertible notes	5,208,002	2,136,015
Total	24,803,593	12,138,589

Cash, Cash Equivalents, and R_3

Cash, Cash Equivalents, and Restricted Cash (Details)	Mar. 31, 2022 USD ($)
Cash and Cash Equivalents [Abstract]
Restricted cash	$ 195,000

Cash, Cash Equivalents, and R_4

Cash, Cash Equivalents, and Restricted Cash (Details) - Schedule of cash and cash equivalents - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Schedule of Cash And Cash Equivalents [Abstract]
Cash and cash equivalents	$ 466	$ 1,622
Restricted cash	36	277
Total	$ 502	$ 1,899

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($)	3 Months Ended
Accounts Receivable, Net (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Customer Trade And Other Receivables Disclosure Abstract
Bad debt expense	$ (48,968)	$ (2,142)

Accounts Receivable, Net (Det_2

Accounts Receivable, Net (Details) - Schedule of accounts receivable - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Schedule of Accounts Receivable [Abstract]
Account receivables	$ 4,300	$ 3,260
Less: allowance for doubtful accounts	(1,711)	(1,662)
Total account receivables, net	$ 2,589	$ 1,598

Inventory, Net (Details) - Sche

Inventory, Net (Details) - Schedule of inventory - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Schedule of Inventory [Abstract]
Raw materials	$ 8,317	$ 6,810
Work in progress	1,280	1,255
Finished goods	3,633	3,645
Total inventory	13,230	11,710
Reserve	(1,157)	(1,166)
Total inventory, net	$ 12,073	$ 10,544

Prepaid Expenses (Details) - Sc

Prepaid Expenses (Details) - Schedule of prepaid expenses - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Schedule of Prepaid Expenses [Abstract]
Prepaid products and services	$ 5,926	$ 7,106
Prepaid rent and security deposit	31	96
Total prepaid expenses	$ 5,957	$ 7,202

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	1 Months Ended	3 Months Ended
Property and Equipment, Net (Details) - USD ($)	Jan. 31, 2022	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Property and Equipment, Net (Details) [Line Items]
Cash		$ 502,000		$ 1,899,000
Carrying value	$ 6,700,000
Cost basis of building	4,800,000
Cost basis	1,300,000
Building improvements	800,000
Accumulated depreciation	200,000
Gain on sale of assets	8,400,000
Transaction cost	700,000
Depreciation expense		$ 505,000	$ 362,000
Tucson Building [Member]
Property and Equipment, Net (Details) [Line Items]
Cash	$ 15,800,000

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of property and equipment, net - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 14,811	$ 21,521
Less: accumulated depreciation	(12,288)	(12,033)
Total property and equipment, net	2,523	9,488
Shop machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	12,063	11,912
Computers and electronics [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,475	1,436
Office furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	730	744
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	543	543
Building [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		4,801
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		1,330
Building improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		$ 755

Leases (Details)

Leases (Details) - USD ($) $ in Thousands		3 Months Ended
Leases (Details) - USD ($) $ in Thousands	Feb. 01, 2022	Mar. 31, 2022
Leases [Abstract]
Lease agreement	10 years
Monthly rent		$ 98,300
Annual rent		128,200
Security deposit		1,000
Operating lease liability		$ 10,100

Leases (Details) - Schedule of

Leases (Details) - Schedule of operating leases - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Schedule Of Operating Leases [Abstract]
Operating lease ROU assets	$ 13,398	$ 3,717
Operating lease liability	$ 13,584	$ 3,873

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of other information related to our operating leases - Other information related [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Leases (Details) - Schedule of other information related to our operating leases [Line Items]
Operating lease cost	$ 611	$ 252
Short-term lease cost	9	39
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 549	$ 259

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of weighted-average remaining lease term and weighted average discount rates	Mar. 31, 2022	Dec. 31, 2021
Operating Leases [Member]
Leases (Details) - Schedule of weighted-average remaining lease term and weighted average discount rates [Line Items]
Weighted average remaining lease term	8 years 9 months	6 years 1 month 13 days
Weighted average discount rate	5.58%	6.18%
Finance Leases [Member]
Leases (Details) - Schedule of weighted-average remaining lease term and weighted average discount rates [Line Items]
Weighted average remaining lease term	2 years 10 months 9 days
Weighted average discount rate	6.44%

Leases (Details) - Schedule o_4

Leases (Details) - Schedule of total remaining years to lease liabilities operating leases - Operating Leases [Member] $ in Thousands	Mar. 31, 2022 USD ($)
Leases (Details) - Schedule of total remaining years to lease liabilities operating leases [Line Items]
2022	$ 1,880
2023	2,397
2024	2,065
2025	1,730
2026	1,386
Thereafter	8,286
Total minimum lease payments	17,744
Less: effect of discounting	(4,160)
Present value of future minimum lease payments	13,584
Less: current obligations under leases	(1,729)
Long-term lease obligations	$ 11,855

Leases (Details) - Schedule o_5

Leases (Details) - Schedule of total remaining years to lease liabilities finance leases - Finance Leases [Member] $ in Thousands	Mar. 31, 2022 USD ($)
Leases (Details) - Schedule of total remaining years to lease liabilities finance leases [Line Items]
2022	$ 56
2023	63
2024	49
2025	11
2026	6
Total minimum lease payments	185
Less: effect of discounting	(8)
Present value of future minimum lease payments	177
Less: current obligations under leases	(65)
Long-term lease obligations	$ 112

Debt (Details)

Debt (Details) - USD ($)	3 Months Ended
Debt (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Debt Disclosure [Abstract]
Secured loan agreement, description	During the three months ended March 31, 2022 (a) $2.8 million of Notes A and B principal was satisfied by $1.9 million (plus interest) of aggregate payments in cash, plus aggregate conversions of principal and interest of $0.9 million and $44,000, respectively, into an aggregate of 1,576,058 shares of the Company’s common stock; (b) $0.5 million of Note C past due principal was repaid in cash; (c) $5.2 million of Note D (the Tucson Building mortgage) was repaid in cash from the proceeds of the January 31, 2022 building sale; and (d) an aggregate of $16,000 of Notes E, F, and G principal were repaid in cash. The conversions of Notes A and B were pursuant to a share-settled redemption feature wherein the conversions are required to be accounted for under extinguishment accounting, which resulted in the recognition of a $173,000 loss on extinguishment.
Interest expense	$ 880,000	$ 469,000

Debt (Details) - Schedule of de

Debt (Details) - Schedule of debt consisted - Long-Term Debt [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Secured Notes Payable
Amount Outstanding	$ 11,750	$ 11,750
Total long-term debt	20,847	29,368
Less unamortized discounts and debt issuance costs	(2,935)	(3,518)
Total long-term debt, less discounts and debt issuance costs	17,912	25,850
Less current portion of long-term debt	(1,101)	(13,577)
Debt classified as long-term debt	$ 16,811	12,273
Secured Convertible Note Payable [Member]
Secured Notes Payable
Original Maturity Date	May 27, 2023
Amount Outstanding	$ 4,583	$ 6,417
Interest Rate	6%	6%
Secured Convertible Note Payable One [Member]
Secured Notes Payable
Original Maturity Date	Aug. 25, 2023
Amount Outstanding	$ 3,867	$ 4,833
Interest Rate	6%	6%
Secured Notes Payable [Member]
Secured Notes Payable
Original Maturity Date	Nov. 26, 2021
Amount Outstanding	$ 500	$ 1,000
Interest Rate	9%	9%
Secured Note Payable One [Member]
Secured Notes Payable
Original Maturity Date	Jan. 29, 2022
Amount Outstanding		$ 5,205
Interest Rate	0%
Secured Note Payable Two [Member]
Secured Notes Payable
Amount Outstanding	$ 8,950	17,455
Notes Payable [Member]
Secured Notes Payable
Original Maturity Date	Feb. 16, 2023
Amount Outstanding	$ 1	$ 11
Interest Rate	3%	3%
PPP Loans [Member]
Secured Notes Payable
Original Maturity Date	May 05, 2022
Amount Outstanding		$ 2
Interest Rate	1%	1%
SBA loan [Member]
Secured Notes Payable
Original Maturity Date	May 15, 2050
Amount Outstanding	$ 146	$ 150
Interest Rate	3.80%	3.80%
Notes payable one [Member]
Secured Notes Payable
Amount Outstanding	$ 147	$ 163
Convertible note payable [Member]
Secured Notes Payable
Original Maturity Date	Jun. 03, 2022
Amount Outstanding	$ 600	$ 600
Interest Rate	5%	5%
Convertible Note Payable One [Member]
Secured Notes Payable
Original Maturity Date	Jan. 29, 2026
Amount Outstanding	$ 11,150	$ 11,150
Interest Rate	3.30%	1%
Maximum [Member] \| Secured Note Payable One [Member]
Secured Notes Payable
Interest Rate		8%
Minimum [Member] \| Secured Note Payable One [Member]
Secured Notes Payable
Interest Rate		6.75%

Debt (Details) - Schedule of fu

Debt (Details) - Schedule of future maturities of long-term debt $ in Thousands	Mar. 31, 2022 USD ($)
Schedule Of Future Maturities Of Long Term Debt Abstract
Remaining 2022	$ 8,583
2023	968
2024
2025
2026	11,150
Thereafter	146
Total	$ 20,847

Stockholders_ Equity (Details)

Stockholders’ Equity (Details)	3 Months Ended
Stockholders’ Equity (Details)	Mar. 31, 2022 USD ($) $ / shares
Stockholders’ Equity (Details) [Line Items]
Preferred stock amount	$ 8,000,000
Dividends paid	$ 123,328
Series A Preferred Stock [Member]
Stockholders’ Equity (Details) [Line Items]
Preferred stock price (in Dollars per share) \| $ / shares	$ 25
Percentage of payable to holders	9.25%

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($)	3 Months Ended
Share-Based Compensation (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Share-Based Compensation (Details) [Line Items]
Share-based compensation expense	$ 78,496	$ 349,080
Weighted average remaining vesting period.	8 months 23 days
Grant date fair value per share (in Dollars per share)		$ 1.6
One-Year Anniversary [Member]
Share-Based Compensation (Details) [Line Items]
Restricted stock vested (in Shares)	234,354
Stock Options [Member]
Share-Based Compensation (Details) [Line Items]
Share-based compensation expense	$ 456,604	$ 7,374
Restricted Stock Awards [Member]
Share-Based Compensation (Details) [Line Items]
Weighted average grant date fair value per share (in Dollars per share)	$ 2,600,000

Share-Based Compensation (Det_2

Share-Based Compensation (Details) - Schedule of restricted stock unit (“RSU”)	3 Months Ended
	Mar. 31, 2022 $ / shares shares
Schedule of Restricted Stock Unit Rsu [Abstract]
Number of RSU’s beginning balance \| shares	133,331
Weighted-Average Grant Date Value Per Share beginning balance \| $ / shares	$ 2.67
Number of RSU’s, Vested \| shares	(33,334)
Weighted-Average Grant Date Value Per Share, Vested \| $ / shares	$ 1.03
Number of RSU’s, ending balance \| shares	99,998
Weighted-Average Grant Date Value Per Share, ending balance \| $ / shares	$ 2.05

Share-Based Compensation (Det_3

Share-Based Compensation (Details) - Schedule of stock option activity - Stock Option [Member] $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2022 USD ($) $ / shares shares
Share-Based Compensation (Details) - Schedule of stock option activity [Line Items]
Number of Options,Outstanding Beginning balance \| shares	7,040,511
Weighted- Average Exercise Price per Share, Outstanding Beginning balance \| $ / shares	$ 2.33
Number of Options, Exercised \| shares	(209,741)
Weighted- Average Exercise Price per Share, Exercised \| $ / shares	$ 0.15
Number of Options, Cancelled or Expired \| shares	(150,000)
Weighted- Average Exercise Price per Share, Cancelled or Expired \| $ / shares	$ 2.75
Aggregate Intrinsic Value, Cancelled or Expired \| $
Number of Options, Outstanding Ending balance \| shares	6,680,770
Weighted- Average Exercise Price per Share, Outstanding Ending balance \| $ / shares	$ 2.39
Weighted- Average Contractual Life in Years, Outstanding Ending balance	3 years 1 month 20 days
Aggregate Intrinsic Value, Outstanding Ending balance \| $	$ 44
Number of Options, Outstanding Ending balance \| shares	2,313,770
Weighted- Average Exercise Price per Share, Exercisable Ending balance \| $ / shares	$ 1.8
Weighted- Average Contractual Life in Years, Exercisable Ending balance	1 year 5 months 19 days
Aggregate Intrinsic Value, Exercisable Ending balance \| $	$ 44

Share-Based Compensation (Det_4

Share-Based Compensation (Details) - Schedule of presents information related to stock options	3 Months Ended
	Mar. 31, 2022 shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options	6,680,770
Weighted Average Remaining Life In Years	1 year 5 months 19 days
Exercisable Number of Options	2,313,770
$ 0.01 - $ 0.50 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options
Weighted Average Remaining Life In Years
Exercisable Number of Options
$ 0.51 - $ 1.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options	718,763
Weighted Average Remaining Life In Years	3 years 6 months 29 days
Exercisable Number of Options	568,763
$ 1.01 - $ 1.50 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options
Weighted Average Remaining Life In Years
Exercisable Number of Options
$ 1.51 - $ 2.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options	1,356,671
Weighted Average Remaining Life In Years	6 months 14 days
Exercisable Number of Options	1,356,671
$ 2.01 - $ 2.50 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options
Weighted Average Remaining Life In Years
Exercisable Number of Options
$ 2.51 - $ 3.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options	4,313,659
Weighted Average Remaining Life In Years	3 years 10 months 20 days
Exercisable Number of Options	295,001
$ 3.01 - $ 3.50 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options	291,677
Weighted Average Remaining Life In Years	3 years 1 month 9 days
Exercisable Number of Options	93,335

Share-Based Compensation (Det_5

Share-Based Compensation (Details) - Schedule of assumptions used to estimate the fair value of warrants granted	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Minimum [Member]
Share-Based Compensation (Details) - Schedule of assumptions used to estimate the fair value of warrants granted [Line Items]
Expected dividend yield		0%
Expected volatility
Risk-free interest rate
Contractual life of warrants
Maximum [Member]
Share-Based Compensation (Details) - Schedule of assumptions used to estimate the fair value of warrants granted [Line Items]
Expected volatility	36.96%	41.55%
Risk-free interest rate	0.19%	0.44%
Contractual life of warrants	2 years 6 months	5 years

Share-Based Compensation (Det_6

Share-Based Compensation (Details) - Schedule of warrant activity $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2022 USD ($) $ / shares shares
Schedule of Stock Option Activity [Abstract]
Number of Warrants Outstanding Beginning balance \| shares	12,831,593
Weighted- Average Exercise Price Per Share Outstanding Beginning balance \| $ / shares	$ 3.73
Number of Warrants Forfeited or Expired \| shares	(16,670)
Weighted- Average Exercise Price Per Share Forfeited or Expired \| $ / shares	$ 1.5
Number of Warrants Outstanding Ending balance \| shares	12,814,923
Weighted- Average Exercise Price Per Share Outstanding Ending balance \| $ / shares	$ 3.72
Weighted- Average Contractual Life in Years Outstanding Ending balance	3 years 11 months 4 days
Aggregate Intrinsic Value Outstanding Ending balance \| $	$ 246,967
Number of Warrants Outstanding Exercisable \| shares	11,674,923
Weighted- Average Exercise Price Per Share Exercisable \| $ / shares	$ 3.88
Weighted- Average Contractual Life in Years Exercisable	3 years 10 months 13 days
Aggregate Intrinsic Value Outstanding Exercisable \| $	$ 246,967

Share-Based Compensation (Det_7

Share-Based Compensation (Details) - Schedule of presents information related to warrants	3 Months Ended
	Mar. 31, 2022 shares
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants	12,814,923
Weighted Average Remaining Life In Years	3 years 10 months 13 days
Exercisable Number of Warrants	11,674,923
$ 0.01 - $ 1.00 [Member]
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants	560,192
Weighted Average Remaining Life In Years	3 years 3 months 7 days
Exercisable Number of Warrants	560,192
$ 1.01 - $ 2.00 [Member]
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants
Weighted Average Remaining Life In Years
Exercisable Number of Warrants
$ 2.01 - $ 3.00 [Member]
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants	4,556,001
Weighted Average Remaining Life In Years	4 years 2 months 4 days
Exercisable Number of Warrants	3,416,001
$ 3.01 - $ 4.00 [Member]
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants	33,342
Weighted Average Remaining Life In Years	3 years 14 days
Exercisable Number of Warrants	33,342
$ 4.01 - $ 5.00 [Member]
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants	7,285,290
Weighted Average Remaining Life In Years	3 years 9 months 29 days
Exercisable Number of Warrants	7,285,290
$ 5.01 - $ 6.00 [Member]
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants	380,098
Weighted Average Remaining Life In Years	3 years 10 months 6 days
Exercisable Number of Warrants	380,098

Commitments and Contingencies (

Commitments and Contingencies (Details)	1 Months Ended	3 Months Ended
Commitments and Contingencies (Details)	Jan. 27, 2022	Mar. 31, 2022
Commitments and Contingencies [Abstract]
Inventory, description	On January 27, 2022, a former employee filed suit against the Company in the Tulsa County Oklahoma District Court, Case No. CJ-2022-00221. The plaintiff has alleged that she was entitled to six months of severance pay after her employment contract was not renewed, and that her option agreements did not expire thirty days after cessation of her employment, and claims she is owed approximately $75,000 in severance and $250,000 in damages for her options.	From time to time, the Company may become involved in various lawsuits and legal proceedings that arise in the ordinary course of business.

Concentrations (Details)

Concentrations (Details)	3 Months Ended
Concentrations (Details)	Mar. 31, 2022
Concentrations (Details) [Line Items]
Concentration risk, percentage	10%
Trade Accounts Receivable [Member] \| Two Customers [Member]
Concentrations (Details) [Line Items]
Concentration risk, percentage	32%
Trade Accounts Receivable [Member] \| Three Customers [Member]
Concentrations (Details) [Line Items]
Concentration risk, percentage	37%
Revenue [Member]
Concentrations (Details) [Line Items]
Concentration risk, percentage	10%

Business Acquisitions (Details)

Business Acquisitions (Details) - Schedule of represents the unaudited pro forma combined results of operations $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2021 USD ($) $ / shares shares
Schedule of Represents the Unaudited Pro Forma Combined Results of Operations [Abstract]
Revenue	$ 2,816
Net loss	$ (17,662)
Basic loss per common share (in Dollars per share) \| $ / shares	$ (0.22)
Weighted-average common shares outstanding (in Shares) \| shares	80,111,622

Business Acquisitions (Detail_2

Business Acquisitions (Details) - Schedule of represents the unaudited pro forma combined results of operations (Parentheticals)	3 Months Ended
	Mar. 31, 2021 $ / shares
Schedule of Represents the Unaudited Pro Forma Combined Results of Operations [Abstract]
Diluted loss per common share	$ (0.22)

Restatement of Financial Stat_3

Restatement of Financial Statements (Details) $ in Millions	3 Months Ended
Restatement of Financial Statements (Details) $ in Millions	Mar. 31, 2022 USD ($)
Restatement of Financial Statements [Abstract]
Amortization expense	$ 1.3

Restatement of Financial Stat_4

Restatement of Financial Statements (Details) - Shedule of the restatement of financial statements $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2022 USD ($) $ / shares
As Originally Reported [Member]
Restatement of Financial Statements (Details) - Shedule of the restatement of financial statements [Line Items]
Intangibles,net	$ 13,749
Total assets	90,462
Condensed Consolidated Statement of Operations
Depreciation and amortization	2,217
Total operating income (expenses), net	1,171
Income (loss) from operations	(138)
Net income (loss)	(1,191)
Net loss attibutable to common stockholders	$ (1,314)
Net loss per share (in Dollars per share) \| $ / shares	$ (0.02)
Condensed Consolidated Statement of Stockholders' Equity
Accumulated deficit	$ (219,034)
Total Stockholder's Equity	48,553
Condensed Consolidated Statement of Cash Flows
Net income (loss)	(1,191)
Amortization	1,712
Total adjustments	(7,528)
Adjustments [Member]
Restatement of Financial Statements (Details) - Shedule of the restatement of financial statements [Line Items]
Intangibles,net	1,327
Total assets	1,327
Condensed Consolidated Statement of Operations
Depreciation and amortization	(1,327)
Total operating income (expenses), net	(1,327)
Income (loss) from operations	1,327
Net income (loss)	1,327
Net loss attibutable to common stockholders	$ 1,327
Net loss per share (in Dollars per share) \| $ / shares	$ 0.02
Condensed Consolidated Statement of Stockholders' Equity
Accumulated deficit	$ 1,327
Total Stockholder's Equity	1,327
Condensed Consolidated Statement of Cash Flows
Net income (loss)	1,327
Amortization	(1,327)
Total adjustments	(1,327)
As Restated [Member]
Restatement of Financial Statements (Details) - Shedule of the restatement of financial statements [Line Items]
Intangibles,net	15,076
Total assets	91,789
Condensed Consolidated Statement of Operations
Depreciation and amortization	890
Total operating income (expenses), net	(156)
Income (loss) from operations	1,189
Net income (loss)	136
Net loss attibutable to common stockholders	$ 13
Net loss per share (in Dollars per share) \| $ / shares
Condensed Consolidated Statement of Stockholders' Equity
Accumulated deficit	$ (217,707)
Total Stockholder's Equity	49,880
Condensed Consolidated Statement of Cash Flows
Net income (loss)	136
Amortization	385
Total adjustments	$ (8,855)

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Thousands

1 Months Ended

3 Months Ended

Nov. 23, 2022

Nov. 14, 2022

Nov. 08, 2022

Jul. 14, 2022

Apr. 01, 2022

Aug. 23, 2022

Aug. 22, 2022

Jul. 28, 2022

Jun. 23, 2022

Jun. 16, 2022

May 31, 2022

May 25, 2022

May 24, 2022

Apr. 15, 2022

Mar. 31, 2022

Mar. 31, 2021

Dec. 08, 2022

Oct. 17, 2022

Aug. 16, 2022

Jul. 29, 2022

Jul. 26, 2022

Jun. 21, 2022

May 09, 2022

Apr. 29, 2022

Dec. 31, 2021

Subsequent Events (Details) [Line Items]

Total consideration

$ 502

$ 1,899

Promissory note

$ 600,000

Common stock shares (in Shares)

83,770,939

81,985,140

Maturity date

Mar. 31, 2023

Interest rate

Shares of common stock (in Shares)

240,000

Dividends on the preferred stock

$ 123

Canceled shares of outstanding common stock due (in Shares)

66,666

Company received cash

1,500

Future product deliveries

200

Contract liabilities

1,300

Claims of former employees

400,000

Plaintiff alleges

$ 125,000

Purchased percentage

8 years

Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Cash proceeds

$ 100,000

Interest rate

Accrued interest

Common stock discount rate

20%

Converted of principal amount

$ 8,715,583

Interest amount

$ 171,599

Aggregate of common shares (in Shares)

154,167,727

Face value

$ 550,000

Purchase price

$ 500,000

Bearing default rate

12%

Claiming former shareholder damages totaling amount

$ 13,900

Price per share (in Dollars per share)

$ 1

Forecast [Member]

Subsequent Events (Details) [Line Items]

Restructuring percentage

70%

Total consideration

$ 2,000

Promissory note

$ 600,000

$ 11,150

Common stock shares (in Shares)

500,000

Interest rate

15%

Principal amount

$ 262,500

$ 367,500

$ 550,000

Dividends on the preferred stock

$ 61,664

Accrued dividends

$ 370,000

Senior secured lenders

$ 250,000

Distribution agreement

$ 2,000

Foregone profit

$ 500

Claiming damages

$ 184,000

$ 66,500

$ 238,000

Claiming wages and other amounts

$ 75,000

Forecast [Member] | Minimum [Member]

Subsequent Events (Details) [Line Items]

Board compensation

$ 180,000

Forecast [Member] | Maximum [Member]

Subsequent Events (Details) [Line Items]

Board compensation

$ 250,000

Forecast [Member] | Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Principal amount

$ 26,250

SAGUNA [Member]

Subsequent Events (Details) [Line Items]

Distribution agreement and claiming damages

$ 200,000

Secured Senior Convertible Note [Member] | Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Combined principal and interest balance

$ 228,000