Hyperscale Data (GPUS) 10-Q16 Aug 242024 Q2 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2024	Aug. 16, 2024
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	1-12711
Entity Registrant Name	AULT ALLIANCE, INC.
Entity Central Index Key	0000896493
Entity Tax Identification Number	94-1721931
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	11411 Southern Highlands Parkway
Entity Address, Address Line Two	Suite 240
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89141
City Area Code	(949)
Local Phone Number	444-5464
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		38,846,318
Class A Common Stock, $0.001 par value
Title of 12(b) Security	Class A Common Stock, $0.001 par value
Trading Symbol	AULT
Security Exchange Name	NYSEAMER
13.00% Series D Cumulative Redeemable Perpetual Preferred Stock, par value $0.001 per share
Title of 12(b) Security	13.00% Series D Cumulative Redeemable Perpetual Preferred Stock, par value $0.001 per share
Trading Symbol	AULT PRD
Security Exchange Name	NYSEAMER

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
CURRENT ASSETS
Cash and cash equivalents	$ 9,551,000	$ 9,706,000
Restricted cash	7,264,000	5,663,000
Marketable equity securities	33,000	27,000
Accounts receivable, net	13,205,000	11,086,000
Inventories	7,499,000	8,434,000
Investment in promissory notes and other, related party		3,968,000
Loans receivable, current	1,362,000	1,234,000
Prepaid expenses and other current assets	8,292,000	9,725,000
TOTAL CURRENT ASSETS	47,206,000	49,843,000
Cash and marketable securities held in trust account	794,000	2,200,000
Intangible assets, net	5,324,000	5,754,000
Goodwill	5,916,000	6,088,000
Property and equipment, net	180,766,000	197,354,000
Right-of-use assets	6,794,000	6,432,000
Investments in common stock and equity securities, related party	2,404,000	679,000
Investments in other equity securities	13,812,000	21,767,000
Other assets	7,763,000	9,073,000
TOTAL ASSETS	270,779,000	299,190,000
CURRENT LIABILITIES
Accounts payable and accrued expenses	68,794,000	69,425,000
Operating lease liability, current	2,371,000	2,140,000
Notes payable, current	89,654,000	12,866,000
Notes payable, related party, current	283,000	2,375,000
Convertible notes payable, current	9,606,000	11,763,000
Guarantee liability	38,900,000	38,900,000
TOTAL CURRENT LIABILITIES	209,608,000	137,469,000
LONG TERM LIABILITIES
Operating lease liability, non-current	4,743,000	4,498,000
Notes payable, non-current	16,448,000	85,420,000
Convertible notes payable, non-current	9,453,000	9,453,000
Deferred underwriting commissions of Ault Disruptive Technologies Corporation (“Ault Disruptive”) subsidiary	3,450,000	3,450,000
TOTAL LIABILITIES	243,702,000	240,290,000
Redeemable non-controlling interests in equity of subsidiaries	795,000	2,224,000
STOCKHOLDERS’ EQUITY
Additional paid-in capital	660,036,000	644,852,000
Accumulated deficit	(600,282,000)	(567,469,000)
Accumulated other comprehensive loss	(2,497,000)	(2,097,000)
Treasury stock, at cost	(30,571,000)	(30,571,000)
TOTAL AULT ALLIANCE STOCKHOLDERS’ EQUITY	26,722,000	44,719,000
Non-controlling interest	(440,000)	11,957,000
TOTAL STOCKHOLDERS’ EQUITY	26,282,000	56,676,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	270,779,000	299,190,000
Series A Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred Stock, value
Series C Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred Stock, value
Series D Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred Stock, value
Common Class A [Member]
STOCKHOLDERS’ EQUITY
Common Stock, value	36,000	4,000
Common Class B [Member]
STOCKHOLDERS’ EQUITY
Common Stock, value

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Series A Preferred Stock [Member]
Convertible preferred stock, stated value (in dollars per share)	$ 25	$ 25
Preferred stock, par or stated value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	7,040	7,040
Preferred stock, shares outstanding	7,040	7,040
Preferred stock, liquidation preference, value	$ 176,000	$ 176,000
Series C Preferred Stock [Member]
Convertible preferred stock, stated value (in dollars per share)	$ 1,000	$ 1,000
Preferred stock, par or stated value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	75,000	75,000
Preferred stock, shares issued	44,000	41,500
Preferred stock, shares outstanding	44,000	41,500
Preferred stock, liquidation preference, value	$ 44,000,000	$ 41,500,000
Series D Preferred Stock [Member]
Convertible preferred stock, stated value (in dollars per share)	$ 25	$ 25
Preferred stock, par or stated value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	323,835	425,197
Preferred stock, shares outstanding	323,835	425,197
Preferred stock, liquidation preference, value	$ 8,096,000	$ 8,096,000
Common Class A [Member]
Common stock, par or stated value per share	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	35,846,318	4,483,459
Common stock, shares outstanding	35,846,318	4,483,459
Common Class B [Member]
Common stock, par or stated value per share	$ 0.001	$ 0.001
Common stock, shares authorized	25,000,000	25,000,000
Common stock, shares issued	0	0
Common stock, shares outstanding	0	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Total revenue	$ 28,404,000	$ 47,408,000	$ 76,342,000	$ 78,594,000
Total cost of revenue	29,032,000	29,523,000	57,272,000	58,669,000
Gross profit	(628,000)	17,885,000	19,070,000	19,925,000
Operating expenses
Research and development	852,000	1,804,000	1,924,000	3,646,000
Selling and marketing	3,993,000	9,575,000	8,653,000	18,371,000
General and administrative	13,497,000	21,317,000	26,844,000	43,998,000
Impairment of property and equipment	7,955,000		7,955,000
Impairment of goodwill and intangible assets		35,570,000		35,570,000
Impairment of mined digital assets		124,000		263,000
Total operating expenses	26,297,000	68,390,000	45,376,000	101,848,000
Loss from operations	(26,925,000)	(50,505,000)	(26,306,000)	(81,923,000)
Other income (expense):
Interest and other income	809,000	2,176,000	1,392,000	3,335,000
Interest expense	(5,383,000)	(15,927,000)	(12,306,000)	(29,657,000)
Gain on conversion of investment in equity securities to marketable equity securities			17,900,000
(Loss) gain on extinguishment of debt	(663,000)	(91,000)	742,000	(154,000)
Loss from investment in unconsolidated entity	(1,291,000)		(1,958,000)
Impairment of equity securities	(6,266,000)		(6,266,000)	(9,555,000)
Provision for loan losses, related party			(3,068,000)
Change in fair value of warrant liability		3,217,000		3,217,000
(Loss) gain on the sale of fixed assets	(36,000)	(1,754,000)	32,000	2,761,000
Total other income (expense), net	(12,830,000)	(12,379,000)	(3,532,000)	(30,053,000)
Loss before income taxes	(39,755,000)	(62,884,000)	(29,838,000)	(111,976,000)
Income tax provision (benefit)	24,000	1,368,000	(20,000)	1,105,000
Net loss	(39,779,000)	(64,252,000)	(29,818,000)	(113,081,000)
Net (income) loss attributable to non-controlling interest	5,852,000	3,569,000	(392,000)	3,752,000
Net loss attributable to Ault Alliance, Inc.	(33,927,000)	(60,683,000)	(30,210,000)	(109,329,000)
Preferred dividends	(1,308,000)	(321,000)	(2,568,000)	(550,000)
Net loss available to common stockholders	$ (35,235,000)	$ (61,004,000)	$ (32,778,000)	$ (109,879,000)
Basic net loss per common share	$ (1.08)	$ (1,244.98)	$ (1.35)	$ (2,289.15)
Diluted net loss per common share	$ (1.08)	$ (1,244.98)	$ (1.35)	$ (2,289.15)
Weighted average basic common shares outstanding	32,606,000	49,000	24,361,000	48,000
Weighted average diluted common shares outstanding	32,606,000	49,000	24,361,000	48,000
Comprehensive loss
Net loss available to common stockholders	$ (35,235,000)	$ (61,004,000)	$ (32,778,000)	$ (109,879,000)
Foreign currency translation adjustment	(436,000)	(520,000)	(400,000)	(350,000)
Other comprehensive loss	(436,000)	(520,000)	(400,000)	(350,000)
Total comprehensive loss	(35,671,000)	(61,524,000)	(33,178,000)	(110,229,000)
Product [Member]
Total revenue	12,588,000	12,216,000	23,754,000	25,647,000
Total cost of revenue	8,643,000	9,036,000	17,807,000	18,823,000
Digital Assets Mining [Member]
Total revenue	8,490,000	8,368,000	19,937,000	15,715,000
Total cost of revenue	9,039,000	9,726,000	17,583,000	17,829,000
Hotel and real estate operations [Member]
Total revenue	5,389,000	4,709,000	8,697,000	7,410,000
Total cost of revenue	3,318,000	3,120,000	6,135,000	5,808,000
Crane Operations [Member]
Total revenue	11,700,000	12,590,000	24,618,000	25,236,000
Total cost of revenue	8,032,000	7,641,000	15,747,000	15,029,000
Lending and Trading Activities [Member]
Total revenue	(9,763,000)	9,525,000	(664,000)	4,586,000
Total cost of revenue				$ 1,180,000

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Preferred Stock Series A [Member]	Preferred Stock Series B [Member]	Preferred Stock Series C [Member]	Preferred Stock Series D [Member]	Class A Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Treasury Stocks [Member]	Total
Beginning balance, value at Dec. 31, 2022						$ 565,905,000	$ (329,078,000)	$ (1,100,000)	$ 17,496,000	$ (29,235,000)	$ 223,988,000
Beginning balance, shares at Dec. 31, 2022	7,040	125,000		172,838	50,966
Issuance of Class A common stock for restricted stock awards
Issuance of Class A common stock for restricted stock awards, shares					199
Preferred stock issued for cash						6,309,000					6,309,000
Preferred stock issued for cash, shares				252,359
Preferred stock offering costs						(3,431,000)					(3,431,000)
Stock-based compensation						4,683,000			1,924,000		6,607,000
Issuance of Class A common stock for cash						4,912,000					4,912,000
Issuance of Class A common stock for cash, shares					8,391
Financing cost in connection with sales of common stock						(132,000)					(132,000)
Issuance of Class A common stock for conversion of preferred stock liabilities						328,000					328,000
Issuance of Class A common stock for conversion of preferred, shares					1,500
Remeasurement of Ault Disruptive subsidiary temporary equity							(5,415,000)				(5,415,000)
Increase in ownership interest of subsidiary						13,000			(1,245,000)		(1,232,000)
Non-controlling position at ROI subsidiary acquired									6,357,000		6,357,000
Sale of subsidiary stock to non-controlling interests									3,572,000		3,572,000
Distribution to Circle 8 non-controlling interest									(500,000)		(500,000)
Purchase of treasury stock - Ault Alpha										(685,000)	(685,000)
Net loss attributable to Ault Alliance, Inc.							(109,329,000)				(109,329,000)
Series A preferred dividends ($1.25 per share)							(9,000)				(9,000)
Series D preferred dividends ($1.62 per share)							(416,000)				(416,000)
Foreign currency translation adjustments								(350,000)			(350,000)
Net loss attributable to non-controlling interest									(3,752,000)		(3,752,000)
Distribution of securities of TurnOnGreen to Ault Alliance Class A common stockholders ($88.07 per share)						(5,200,000)					(5,200,000)
Other						1,000	(124,000)		1,000	1,000	(121,000)
Ending balance, value at Jun. 30, 2023						573,388,000	(444,371,000)	(1,450,000)	23,853,000	(29,919,000)	121,501,000
Ending balance, shares at Jun. 30, 2023	7,040	125,000		425,197	61,056
Beginning balance, value at Mar. 31, 2023						575,074,000	(378,633,000)	(931,000)	24,265,000	(29,432,000)	190,343,000
Beginning balance, shares at Mar. 31, 2023	7,040	125,000		263,022	55,433
Preferred stock issued for cash						5,090,000					5,090,000
Preferred stock issued for cash, shares				162,175
Preferred stock offering costs						(3,388,000)					(3,388,000)
Stock-based compensation						752,000			1,307,000		2,059,000
Issuance of Class A common stock for cash						754,000					754,000
Issuance of common stock for cash, shares					4,123
Financing cost in connection with sales of common stock						(27,000)					(27,000)
Issuance of common stock for conversion of preferred, shares					1,500
Issuance of common stock for conversion of preferred stock liabilities						328,000					328,000
Remeasurement of Ault Disruptive subsidiary temporary equity							(4,736,000)				(4,736,000)
Increase in ownership interest of subsidiary						2,000			(1,223,000)		(1,221,000)
Sale of subsidiary stock to non-controlling interests									3,572,000		3,572,000
Distribution to Circle 8 non-controlling interest									(500,000)		(500,000)
Purchase of treasury stock - Ault Alpha LP (“Ault Alpha”)										(488,000)	(488,000)
Net loss attributable to Ault Alliance, Inc.							(60,683,000)				(60,683,000)
Series A preferred dividends ($1.25 per share)							(4,000)				(4,000)
Series D preferred dividends ($1.62 per share)							(254,000)				(254,000)
Foreign currency translation adjustments								(520,000)			(520,000)
Net loss attributable to non-controlling interest									(3,569,000)		(3,569,000)
Distribution of securities of TurnOnGreen to Ault Alliance Class A common stockholders ($88.07 per share)						(5,200,000)					(5,200,000)
Other						3,000	(61,000)	1,000	1,000	1,000	(55,000)
Ending balance, value at Jun. 30, 2023						573,388,000	(444,371,000)	(1,450,000)	23,853,000	(29,919,000)	121,501,000
Ending balance, shares at Jun. 30, 2023	7,040	125,000		425,197	61,056
Beginning balance, value at Dec. 31, 2023					$ 4,000	644,852,000	(567,469,000)	(2,097,000)	11,957,000	(30,571,000)	56,676,000
Beginning balance, shares at Dec. 31, 2023	7,040		41,500	425,197	4,483,459
Issuance of Series C preferred stock, related party						2,315,000					2,315,000
Issuance of Series C preferred stock, related party, shares			2,500
Fair value of warrants issued in connection with Series C preferred stock, related party						185,000					185,000
Stock-based compensation						815,000					815,000
Issuance of Class A common stock for cash					$ 26,000	14,573,000					14,599,000
Issuance of Class A common stock for cash, shares					25,609,079
Financing cost in connection with sales of common stock						(513,000)					(513,000)
Issuance of Class A common stock for conversion of debt					$ 6,000	2,710,000					2,716,000
Issuance of Class A common stock for conversion of debt, shares					5,780,979
Remeasurement of Ault Disruptive subsidiary temporary equity							(34,000)				(34,000)
Increase in ownership interest of subsidiary									(893,000)		(893,000)
Sale of subsidiary stock to non-controlling interests									1,777,000		1,777,000
Distribution to Circle 8 non-controlling interest									(226,000)		(226,000)
Conversion of ROI convertible note									863,000		863,000
Net loss attributable to Ault Alliance, Inc.							(30,210,000)				(30,210,000)
Series A preferred dividends ($1.25 per share)							(9,000)				(9,000)
Series C preferred dividends ($47.17 per share)							(2,032,000)				(2,032,000)
Series D preferred dividends ($1.62 per share)							(527,000)				(527,000)
Foreign currency translation adjustments								(400,000)			(400,000)
Net loss attributable to non-controlling interest									392,000		392,000
Distribution of securities of TurnOnGreen to Ault Alliance Class A common stockholders ($88.07 per share)						(4,900,000)			4,900,000
Distribution of ROI investment in White River to ROI stockholders									(19,210,000)		(19,210,000)
Other						(1,000)	(1,000)				(2,000)
Other, shares				(101,362)	(27,199)
Ending balance, value at Jun. 30, 2024					$ 36,000	660,036,000	(600,282,000)	(2,497,000)	(440,000)	(30,571,000)	26,282,000
Ending balance, shares at Jun. 30, 2024	7,040		44,000	323,835	35,846,318
Beginning balance, value at Mar. 31, 2024					$ 30,000	656,587,000	(565,035,000)	(2,061,000)	6,069,000	(30,571,000)	65,019,000
Beginning balance, shares at Mar. 31, 2024	7,040		43,500	323,835	30,065,339
Issuance of Series C preferred stock, related party						497,000					497,000
Issuance of Series C preferred stock, related party, shares			500
Fair value of warrants issued in connection with Series C preferred stock, related party						3,000					3,000
Stock-based compensation						238,000					238,000
Issuance of Class A common stock for cash					$ 6,000	2,710,000					2,716,000
Issuance of Class A common stock for cash, shares					5,780,979
Remeasurement of Ault Disruptive subsidiary temporary equity							(11,000)				(11,000)
Increase in ownership interest of subsidiary									(893,000)		(893,000)
Sale of subsidiary stock to non-controlling interests									292,000		292,000
Distribution to Circle 8 non-controlling interest									(56,000)		(56,000)
Net loss attributable to Ault Alliance, Inc.							(33,927,000)				(33,927,000)
Series A preferred dividends ($1.25 per share)							(5,000)				(5,000)
Series C preferred dividends ($47.17 per share)							(1,040,000)				(1,040,000)
Series D preferred dividends ($1.62 per share)							(263,000)				(263,000)
Foreign currency translation adjustments								(436,000)			(436,000)
Net loss attributable to non-controlling interest									(5,852,000)		(5,852,000)
Other						1,000	(1,000)
Ending balance, value at Jun. 30, 2024					$ 36,000	$ 660,036,000	$ (600,282,000)	$ (2,497,000)	$ (440,000)	$ (30,571,000)	$ 26,282,000
Ending balance, shares at Jun. 30, 2024	7,040		44,000	323,835	35,846,318

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net loss	$ (29,818,000)	$ (113,081,000)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization	12,141,000	14,383,000
Amortization of debt discount	5,916,000	16,418,000
Amortization of right-of-use assets	1,211,000	1,446,000
Impairment of goodwill and intangible assets		35,570,000
Stock-based compensation	815,000	6,607,000
Gain on the sale of fixed assets	(32,000)	(2,761,000)
Impairment of property and equipment	7,955,000
Impairment of equity securities	6,266,000	11,555,000
Impairment of digital assets		263,000
Realized gain on the sale of digital assets		(348,000)
Change in fair value of digital assets	(678,000)
Revenue, digital assets mining	(15,201,000)	(14,714,000)
Realized gains on sale of marketable securities	(4,000)	(2,946,000)
Gain on conversion of investment in equity securities to marketable equity securities	(17,900,000)
Unrealized losses (gains) on marketable securities	504,000	(3,367,000)
Unrealized losses on investments in common stock, related parties	383,000	628,000
Income from cash held in trust	(21,000)	(2,533,000)
Loss from investment in unconsolidated entity	1,958,000
Provision for loan losses		1,180,000
Provision for loan losses, related party	3,068,000
Change in the fair value of warrant liability		(3,217,000)
(Gain) loss on extinguishment of debt	(742,000)	154,000
Other	(1,196,000)	(100,000)
Changes in operating assets and liabilities:
Proceeds from the sale of digital assets	15,534,000	15,040,000
Marketable equity securities	(7,000)	41,197,000
Accounts receivable	(2,374,000)	6,088,000
Inventories	925,000	1,124,000
Prepaid expenses and other current assets	429,000	(2,078,000)
Other assets	(648,000)	(211,000)
Accounts payable and accrued expenses	(1,002,000)	8,148,000
Lease liabilities	(1,414,000)	(1,532,000)
Net cash (used in) provided by operating activities	(13,932,000)	12,913,000
Cash flows from investing activities:
Purchase of property and equipment	(3,897,000)	(11,346,000)
Investments in loans receivable	(134,000)	(181,000)
Investments in non-marketable equity securities	(120,000)	(10,544,000)
Proceeds from the sale of fixed assets	626,000	4,515,000
Other	(269,000)	(1,310,000)
Net cash used in investing activities	(3,794,000)	(18,866,000)
Cash flows from financing activities:
Gross proceeds from sales of Class A common stock	14,599,000	4,912,000
Financing cost in connection with sales of Class A common stock	(513,000)	(132,000)
Proceeds from sales of Series D preferred stock		6,309,000
Financing cost in connection with sales of Series D preferred stock		(3,431,000)
Proceeds from sales of Series C preferred stock and warrants, related party	2,500,000
Proceeds from subsidiaries’ sale of stock to non-controlling interests	1,777,000	3,572,000
Distribution to Circle 8 non-controlling interest	(226,000)	(500,000)
Proceeds from notes payable	10,660,000	30,665,000
Repayment of margin accounts		(767,000)
Payments on notes payable	(5,887,000)	(34,057,000)
Payments on convertible notes payable, related party	(193,000)
Payments on notes payable, related party	(1,898,000)
Payments of preferred dividends	(2,568,000)	(550,000)
Purchase of treasury stock		(685,000)
Proceeds from sales of convertible notes	1,800,000	7,817,000
Payments on convertible notes	(1,230,000)	(360,000)
Net cash provided by financing activities	18,821,000	12,793,000
Effect of exchange rate changes on cash and cash equivalents	352,000	(98,000)
Net increase in cash and cash equivalents and restricted cash	1,447,000	6,742,000
Cash and cash equivalents and restricted cash at beginning of period	15,368,000	14,055,000
Cash and cash equivalents and restricted cash at end of period	16,815,000	20,797,000
Supplemental disclosures of cash flow information:
Cash paid during the period for interest - continuing operations	1,945,000	4,658,000
Non-cash investing and financing activities:
Settlement of accounts payable with digital assets	19,000	13,000
Settlement of interest payable with digital assets	142,000
Settlement of notes payable with digital assets	506,000
Conversion of convertible notes payable, related party into shares of Class A common stock		400,000
Conversion of debt and equity securities to marketable securities	1,810,000	23,703,000
Conversion of loans receivable to marketable securities		5,430,000
Exchange of related party advances for investment in other equity securities, related party	2,000,000
Recognition of new operating lease right-of-use assets and lease liabilities	$ 1,889,000
Remeasurement of Ault Disruptive temporary equity	34,000	5,415,000
Dividend of ROI investment in White River to ROI shareholders	$ 19,210,000
Redeemable non-controlling interests in equity of subsidiaries paid with cash and marketable securities held in trust account	1,463,000	120,064,000
Dividend paid in TurnOnGreen common stock in additional paid-in capital	4,900,000	5,200,000
Debt discount from accrued lender profit participation rights		$ 8,591,000

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	6 Months Ended
DESCRIPTION OF BUSINESS	Jun. 30, 2024
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS	DESCRIPTION OF BUSINESS Ault Alliance, Inc., a Delaware corporation (“Ault Alliance” or the “Company”) is a diversified holding company pursuing growth by acquiring and developing undervalued businesses and disruptive technologies with a global impact. Through its wholly- and majority-owned subsidiaries and strategic investments, the Company owns and operates a data center at which it mines Bitcoin and offers colocation and hosting services for the emerging artificial intelligence ecosystems and other industries, and provides mission-critical products that support a diverse range of industries, including a metaverse platform, oil exploration, crane services, defense/aerospace, industrial, automotive, medical/biopharma, hotel operations and textiles. In addition, the Company extends credit to select entrepreneurial businesses through a licensed lending subsidiary. The Company has the following reportable segments: · Energy and Infrastructure (“Energy”) – crane operations, advanced textiles processing and oil exploration; · Technology and Finance (“Fintech”) – commercial lending, activist investing, and stock trading; · Sentinum, Inc. (“Sentinum”) – digital assets mining operations and colocation and hosting services for the emerging artificial intelligence ecosystems and other industries; · Gresham Worldwide, Inc., formerly known as Giga-tronics Incorporated (“GIGA”) – defense industry; · TurnOnGreen – electric vehicle electrification infrastructure and commercial electronics solutions; · ROI – immersive metaverse platform, media, and digital learning; · Ault Global Real Estate Equities, Inc. (“AGREE”) – hotel operations and other commercial real estate holdings; and · Ault Disruptive – a special purpose acquisition company.

LIQUIDITY AND FINANCIAL CONDITI

LIQUIDITY AND FINANCIAL CONDITION	6 Months Ended
LIQUIDITY AND FINANCIAL CONDITION	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY AND FINANCIAL CONDITION	2. LIQUIDITY AND FINANCIAL CONDITION As of June 30, 2024, the Company had cash and cash equivalents of $ 9.6 162.4 The condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Accordingly, the condensed consolidated financial statements have been prepared on a basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business. In making this assessment management performed a comprehensive analysis of the Company’s current circumstances, including its financial position, cash flow and cash usage forecasts, as well as obligations and debts. Although management has a long history of successful capital raises, the analysis used to determine the Company’s ability as a going concern does not include cash sources beyond the Company’s direct control that management expects to be available within the next 12 months. Management expects that the Company’s existing cash and cash equivalents, accounts receivable and marketable securities as of June 30, 2024, will not be sufficient to enable the Company to fund its anticipated level of operations through one year from the date these financial statements are issued. Management anticipates raising additional capital through the private and public sales of the Company’s equity or debt securities and selling its marketable securities as well as digital assets, or a combination thereof. Although management believes that such capital sources will be available, there can be no assurances that financing will be available to the Company when needed in order to allow the Company to continue its operations, or if available, on terms acceptable to the Company. If the Company does not raise sufficient capital in a timely manner, among other things, the Company may be forced to scale back or cease its operations altogether.

BASIS OF PRESENTATION AND SIGNI

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	Jun. 30, 2024
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	3. BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the instructions to Form 10-Q and Regulation S-X and do not include all the information and disclosures required by generally accepted accounting principles in the United States of America (“GAAP”). The Company has made estimates and judgments affecting the amounts reported in the Company’s condensed consolidated financial statements and the accompanying notes. The actual results experienced by the Company may differ materially from the Company’s estimates. The condensed consolidated financial information is unaudited but reflects all normal adjustments that are, in the opinion of management, necessary to provide a fair statement of results for the interim periods presented. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 (the “2023 Annual Report”), filed with the Securities and Exchange Commission (the “SEC”) on April 16, 2024. The condensed consolidated balance sheet as of December 31, 2023 was derived from the Company’s audited 2023 financial statements contained in the above referenced 2023 Annual Report. Results of the three and six months ended June 30, 2024, are not necessarily indicative of the results to be expected for the full year ending December 31, 2024. Significant Accounting Policies Other than as noted below, there have been no material changes to the Company’s significant accounting policies previously disclosed in the 2023 Annual Report. Revenue Recognition Digital Asset Mining The Company has entered into a digital asset mining pool by executing a contract with a mining pool operator to provide hash calculation services to the mining pool. The Company’s customer, as defined in Accounting Standards Codification (“ASC”) 606-10-20, is the mining pool operator with which the Company has agreed to the terms of service and user service agreement. The Company supplies hash calculation services, in exchange for consideration, to the pool operator who in turn provides transaction verification services to third parties via a mining pool that includes other participants. The Company’s performance obligation is the provision of hash calculation services to the pool operator and this performance obligation is an output of the Company’s ordinary activities for which it decides when to provide services under the contract. The Company’s enforceable right to compensation begins only when, and lasts as long as, the Company provides hash calculation services to the mining pool operator and is created as power is provided over time. The only consideration due to the Company relates to the provision of hash calculation services. The contract with the pool operator provides both parties the unilateral enforceable right to terminate the contract at any time without penalty. The customer termination option results in a contract that continuously renews throughout the day and therefore has a duration of less than 24 hours. The implied renewal option is not a material right because there are no upfront or incremental fees in the initial contract and the terms, conditions, and compensation amount for the renewal options are at the then market rates. Providing such hash calculation services is the only performance obligation in the Company’s contracts with mining pool operators. The transaction consideration the Company receives, if any, is non-cash consideration in the form of Bitcoin. Changes in the fair value of the non-cash consideration due to form of the consideration (changes in the market price of Bitcoin) are not included in the transaction price and are therefore not included in revenue. The mining pool operator charges fees to cover the costs of maintaining the pool and are deducted from amounts the Company may otherwise earn and are treated as a reduction to the consideration earned. Fees fluctuate and historically have been approximately 0.3% per reward earned, on average. The Company participated in mining pools that used the full pay-per-share (“FPPS”) payout method for the six months ended June 30, 2024. The Company is entitled to compensation once it begins to perform hash calculations for the pool operator in accordance with the operator’s specifications over a 24-hour period beginning midnight UTC and ending 23:59:59 UTC on a daily basis. The non-cash consideration that the Company is entitled to for providing hash calculations to the pool operator under the FPPS payout method is made up of block rewards and transaction fees less pool operator fees determined as follows: · The non-cash consideration in the form of a block reward is based on the total blocks expected to be generated on the Bitcoin network for the daily 24-hour period beginning midnight UTC and ending 23:59:59 UTC in accordance with the following formula: the daily hash calculations that the Company provided to the pool operator as a percent of the Bitcoin network’s implied hash calculations as determined by the network difficulty, multiplied by the total Bitcoin network block rewards expected to be generated for the same daily period. · The non-cash consideration in the form of transaction fees paid by transaction requestors is based on the share of standard transaction fees over the daily 24-hour period beginning midnight UTC and ending 23:59:59 UTC. The pool operator calculates the standard transaction fee during the 24-hour period using a rolling 144 block moving average of actual transaction fees. · The block reward and transaction fees earned by the Company are reduced by mining pool fees charged by the operator for operating the pool based on a rate schedule per the mining pool contract. The mining pool fee is only incurred to the extent the Company performs hash calculations and generates revenue in accordance with the pool operator’s payout formula during the same 24-hour period beginning midnight UTC daily. The contract is in effect until terminated by either party. All consideration pursuant to this arrangement is variable. It is not probable that a significant reversal of cumulative revenue will occur. The Company is able to calculate the payout based on the contractual formula, non-cash revenue is estimated and recognized based on the fair value of Bitcoin on the date of contract inception. Fair value of the crypto asset consideration is determined using the midnight UTC spot price of the Company’s principal market for Bitcoin. The Company recognizes non-cash consideration on the same day that control of the contracted service is transferred to the pool operator, which is the same day as the contract inception. There is no significant financing component in these transactions. Expenses associated with running the digital assets mining business, such as equipment depreciation and electricity costs, are recorded as a component of cost of revenues. Revenue Recognition Hotel Operations The primary sources of revenue include room and food and beverage revenue from the Company’s hotels. Rooms revenue represents revenue from the occupancy of the Company’s hotel rooms, which is driven by the occupancy and average daily rate charged. Rooms revenue includes revenue from guest no-shows, daily use, and early/late departure fees. The contracts for room stays with customers are generally short in duration and revenues are recognized as services are provided over the course of the hotel stay at the daily transaction price agreed to under the contract. Food and beverage revenue consists of revenue from the restaurants and lounges, in room dining and mini bars, and banquet/catering revenue from group and social functions. Payment of the transaction price is due immediately when the customer purchases the goods and services. Therefore, revenue is recognized at a point in time when the physical possession has transferred to the customer. Reclassifications Certain prior period amounts have been reclassified for comparative purposes to conform to the current-period financial statement presentation. These reclassifications had no effect on previously reported results of operations. Recently Issued Accounting Standards On December 14, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures On November 27, 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures

CHANGE IN PLAN OF SALE OF AGREE

CHANGE IN PLAN OF SALE OF AGREE HOTEL PROPERTIES	6 Months Ended
CHANGE IN PLAN OF SALE OF AGREE HOTEL PROPERTIES	Jun. 30, 2024
Change In Plan Of Sale Of Agree Hotel Properties
CHANGE IN PLAN OF SALE OF AGREE HOTEL PROPERTIES	4. CHANGE IN PLAN OF SALE OF AGREE HOTEL PROPERTIES On April 30, 2024, the Company had a change in plan of sale for its four hotels owned and operated by AGREE. As a result, as of April 30, 2024, the assets no longer met the held for sale criteria and were required to be reclassified as held and used at the lower of adjusted carrying value or the fair value at the date of the not to sell. For presentation purposes, the assets and liabilities previously held for sale as of December 31, 2023, were reclassified in the December 31, 2023 balance sheet in the accompanying financial statements back to their original asset and liability groups at their previous carrying values. In connection with this change in plan of sale, the Company recorded a loss on impairment of property and equipment related to the real estate assets of AGREE of $ 8.0

REVENUE DISAGGREGATION

REVENUE DISAGGREGATION	6 Months Ended
REVENUE DISAGGREGATION	Jun. 30, 2024
Revenue from Contract with Customer [Abstract]
REVENUE DISAGGREGATION	5. REVENUE DISAGGREGATION The following tables summarize disaggregated customer contract revenues and the source of the revenue for the three months ended June 30, 2024 and 2023. Revenues from lending and trading activities included in consolidated revenues were primarily interest, dividend and other investment income, which are not considered to be revenues from contracts with customers under GAAP. The Company’s disaggregated revenues consisted of the following for the three months ended June 30, 2024 (excludes Ault Disruptive, as that segment has no revenue): Schedule of disaggregated revenues GIGA TurnOnGreen Fintech Sentinum AGREE Energy ROI Holding Co. Total Primary Geographical Markets North America $ 3,158,000 $ 1,181,000 $ - $ 8,745,000 $ 5,134,000 $ 11,699,000 $ 39,000 $ 672,000 $ 30,628,000 Europe 2,173,000 10,000 - - - 30,000 - - 2,213,000 Middle East and other 5,281,000 45,000 - - - - - - 5,326,000 Revenue from contracts with customers 10,612,000 1,236,000 - 8,745,000 5,134,000 11,729,000 39,000 672,000 38,167,000 Revenue, lending and trading activities (North America) - - (9,763,000 ) - - - - - (9,763,000 ) Total revenue $ 10,612,000 $ 1,236,000 $ (9,763,000 ) $ 8,745,000 $ 5,134,000 $ 11,729,000 $ 39,000 $ 672,000 $ 28,404,000 Major Goods or Services Radio frequency/microwave filters $ 3,125,000 $ - $ - $ - $ - $ - $ - $ - $ 3,125,000 Power supply units and systems 2,166,000 1,236,000 - - - - - - 3,402,000 Healthcare diagnostic systems 569,000 - - - - - - - 569,000 Defense systems 4,752,000 - - - - - - - 4,752,000 Digital assets mining - - - 8,490,000 - - - - 8,490,000 Hotel and real estate operations - - - 255,000 5,134,000 - - - 5,389,000 Crane rental - - - - - 11,700,000 - - 11,700,000 Other - - - - - 29,000 39,000 672,000 740,000 Revenue from contracts with customers 10,612,000 1,236,000 - 8,745,000 5,134,000 11,729,000 39,000 672,000 38,167,000 Revenue, lending and trading activities - - (9,763,000 ) - - - - - (9,763,000 ) Total revenue $ 10,612,000 $ 1,236,000 $ (9,763,000 ) $ 8,745,000 $ 5,134,000 $ 11,729,000 $ 39,000 $ 672,000 $ 28,404,000 Timing of Revenue Recognition Goods and services transferred at a point in time $ 5,511,000 $ - $ - $ 8,745,000 $ 5,134,000 $ 30,000 $ 39,000 $ 672,000 $ 20,131,000 Services transferred over time 5,101,000 1,236,000 - - - 11,699,000 - - 18,036,000 Revenue from contracts with customers $ 10,612,000 $ 1,236,000 $ - $ 8,745,000 $ 5,134,000 $ 11,729,000 $ 39,000 $ 672,000 $ 38,167,000 The Company’s disaggregated revenues consisted of the following for the six months ended June 30, 2024 (excludes Ault Disruptive, as that segment has no revenue): GIGA TurnOnGreen Fintech Sentinum AGREE Energy ROI Holding Co. Total Primary Geographical Markets North America $ 5,222,000 $ 2,338,000 $ - $ 20,494,000 $ 8,140,000 $ 24,618,000 $ 67,000 $ 973,000 $ 61,852,000 Europe 4,684,000 14,000 - - - 68,000 - - 4,766,000 Middle East and other 10,279,000 109,000 - - - - - - 10,388,000 Revenue from contracts with customers 20,185,000 2,461,000 - 20,494,000 8,140,000 24,686,000 67,000 973,000 77,006,000 Revenue, lending and trading activities (North America) - - (664,000 ) - - - - - (664,000 ) Total revenue $ 20,185,000 $ 2,461,000 $ (664,000 ) $ 20,494,000 $ 8,140,000 $ 24,686,000 $ 67,000 $ 973,000 $ 76,342,000 Major Goods or Services Radio frequency/microwave filters $ 5,216,000 $ - $ - $ - $ - $ - $ - $ - $ 5,216,000 Power supply units and systems 4,426,000 2,461,000 - - - - - - 6,887,000 Healthcare diagnostic systems 1,100,000 - - - - - - - 1,100,000 Defense systems 9,443,000 - - - - - - - 9,443,000 Digital assets mining - - - 19,937,000 - - - - 19,937,000 Hotel and real estate operations - - - 557,000 8,140,000 - - - 8,697,000 Crane rental - - - - - 24,618,000 - - 24,618,000 Other - - - - - 68,000 67,000 973,000 1,108,000 Revenue from contracts with customers 20,185,000 2,461,000 - 20,494,000 8,140,000 24,686,000 67,000 973,000 77,006,000 Revenue, lending and trading activities - - (664,000 ) - - - - - (664,000 ) Total revenue $ 20,185,000 $ 2,461,000 $ (664,000 ) $ 20,494,000 $ 8,140,000 $ 24,686,000 $ 67,000 $ 973,000 $ 76,342,000 Timing of Revenue Recognition Goods and services transferred at a point in time $ 10,274,000 $ 9,000 $ - $ 20,494,000 $ 8,140,000 $ 68,000 $ 67,000 $ 973,000 $ 40,025,000 Services transferred over time 9,911,000 2,452,000 - - - 24,618,000 - - 36,981,000 Revenue from contracts with customers $ 20,185,000 $ 2,461,000 $ - $ 20,494,000 $ 8,140,000 $ 24,686,000 $ 67,000 $ 973,000 $ 77,006,000 The Company’s disaggregated revenues consisted of the following for the three months ended June 30, 2023 (excludes Ault Disruptive, as that segment has no revenue): GIGA TurnOn Green Fintech Sentinum AGREE SMC BMI Energy Total Primary Geographical Markets North America $ 2,856,000 $ 541,000 $ - $ 8,693,000 $ 4,384,000 $ 2,625,000 $ 45,000 $ 12,590,000 $ 31,734,000 Europe 2,270,000 7,000 - - - - - 82,000 2,359,000 Middle East and other 3,614,000 176,000 - - - - - - 3,790,000 Revenue from contracts with customers 8,740,000 724,000 - 8,693,000 4,384,000 2,625,000 45,000 12,672,000 37,883,000 Revenue, lending and trading activities (North America) - - 9,525,000 - - - - - 9,525,000 Total revenue $ 8,740,000 $ 724,000 $ 9,525,000 $ 8,693,000 $ 4,384,000 $ 2,625,000 $ 45,000 $ 12,672,000 $ 47,408,000 Major Goods or Services RF/microwave filters $ 1,972,000 $ - $ - $ - $ - $ - $ - $ - $ 1,972,000 Power supply units & systems 1,564,000 645,000 - - - - - - 2,209,000 Healthcare diagnostic systems 1,101,000 - - - - - - - 1,101,000 Defense systems 3,899,000 - - - - - - - 3,899,000 Digital assets mining - - - 8,368,000 - - - - 8,368,000 Hotel and real estate operations - - - 325,000 4,384,000 - - - 4,709,000 Karaoke machines and related consumer goods - - - - - 2,625,000 - - 2,625,000 Crane rental - - - - - - - 12,590,000 12,590,000 Other 204,000 79,000 - - - - 45,000 82,000 410,000 Revenue from contracts with customers 8,740,000 724,000 - 8,693,000 4,384,000 2,625,000 45,000 12,672,000 37,883,000 Revenue, lending and trading activities - - 9,525,000 - - - - - 9,525,000 Total revenue $ 8,740,000 $ 724,000 $ 9,525,000 $ 8,693,000 $ 4,384,000 $ 2,625,000 $ 45,000 $ 12,672,000 $ 47,408,000 Timing of Revenue Recognition Goods transferred at a point in time $ 4,720,000 $ 722,000 $ - $ 8,693,000 $ 4,384,000 $ 2,625,000 $ 45,000 $ 82,000 $ 21,271,000 Services transferred over time 4,020,000 2,000 - - - - - 12,590,000 16,612,000 Revenue from contracts with customers $ 8,740,000 $ 724,000 $ - $ 8,693,000 $ 4,384,000 $ 2,625,000 $ 45,000 $ 12,672,000 $ 37,883,000 The Company’s disaggregated revenues consisted of the following for the six months ended June 30, 2023 (excludes Ault Disruptive, as that segment has no revenue): GIGA TurnOn Green Fintech Sentinum AGREE SMC BMI Energy Total Primary Geographical Markets North America $ 5,190,000 $ 1,326,000 $ - $ 16,498,000 $ 6,627,000 $ 6,008,000 $ 45,000 $ 25,675,000 $ 61,369,000 Europe 4,711,000 11,000 - - - - - 107,000 4,829,000 Middle East and other 7,547,000 263,000 - - - - - - 7,810,000 Revenue from contracts with customers 17,448,000 1,600,000 - 16,498,000 6,627,000 6,008,000 45,000 25,782,000 74,008,000 Revenue, lending and trading activities (North America) - - 4,586,000 - - - - - 4,586,000 Total revenue $ 17,448,000 $ 1,600,000 $ 4,586,000 $ 16,498,000 $ 6,627,000 $ 6,008,000 $ 45,000 $ 25,782,000 $ 78,594,000 Major Goods or Services RF/microwave filters $ 3,219,000 $ - $ - $ - $ - $ - $ - $ - $ 3,219,000 Power supply units & systems 4,678,000 1,470,000 - - - - - - 6,148,000 Healthcare diagnostic systems 2,238,000 - - - - - - - 2,238,000 Defense systems 6,564,000 - - - - - - - 6,564,000 Digital assets mining - - - 15,715,000 - - - - 15,715,000 Hotel and real estate operations - - - 783,000 6,627,000 - - - 7,410,000 Karaoke machines and related consumer goods - - - - - 6,008,000 - - 6,008,000 Crane rental - - - - - - - 25,236,000 25,236,000 Other 749,000 130,000 - - - - 45,000 546,000 1,470,000 Revenue from contracts with customers 17,448,000 1,600,000 - 16,498,000 6,627,000 6,008,000 45,000 25,782,000 74,008,000 Revenue, lending and trading activities - - 4,586,000 - - - - - 4,586,000 Total revenue $ 17,448,000 $ 1,600,000 $ 4,586,000 $ 16,498,000 $ 6,627,000 $ 6,008,000 $ 45,000 $ 25,782,000 $ 78,594,000 Timing of Revenue Recognition Goods transferred at a point in time $ 10,126,000 $ 1,595,000 $ - $ 16,498,000 $ 6,627,000 $ 6,008,000 $ 45,000 $ 546,000 $ 41,445,000 Services transferred over time 7,322,000 5,000 - - - - - 25,236,000 32,563,000 Revenue from contracts with customers $ 17,448,000 $ 1,600,000 $ - $ 16,498,000 $ 6,627,000 $ 6,008,000 $ 45,000 $ 25,782,000 $ 74,008,000

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	6 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS	Jun. 30, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	6. FAIR VALUE OF FINANCIAL INSTRUMENTS The following table sets forth the Company’s financial instruments that were measured at fair value on a recurring basis by level within the fair value hierarchy: Fair value, assets measured on recurring basis Fair Value Measurement at June 30, 2024 Total Level 1 Level 2 Level 3 Assets: Investment in common stock of Alzamend Neuro, Inc. $ 304,000 $ 304,000 $ - $ - Investments in marketable equity securities 33,000 33,000 - - Cash and marketable securities held in trust account 794,000 794,000 - - Digital assets 224,000 224,000 - - Total assets measured at fair value $ 1,355,000 $ 1,355,000 $ - $ - Liabilities: Warrant and embedded conversion feature liabilities $ 733,000 $ - $ - $ 733,000 Convertible promissory notes 18,980,000 - - 18,980,000 Total liabilities measured at fair value $ 19,713,000 $ - $ - $ 19,713,000 Fair Value Measurement at December 31, 2023 Total Level 1 Level 2 Level 3 Assets: Investment in common stock of Alzamend $ 679,000 $ 679,000 $ - $ - Investments in marketable equity securities 27,000 27,000 - - Cash and marketable securities held in trust account 2,200,000 2,200,000 - - Total assets measured at fair value $ 2,906,000 $ 2,906,000 $ - $ - Liabilities: Warrant and embedded conversion feature liabilities $ 1,742,000 $ - $ - $ 1,742,000 Convertible promissory notes 22,485,000 - - 22,485,000 Total liabilities measured at fair value $ 24,227,000 $ - $ - $ 24,227,000 The Company assesses the inputs used to measure fair value using the three-tier hierarchy based on the extent to which inputs used in measuring fair value are observable in the market. For investments where little or no public market exists, management’s determination of fair value is based on the best available information which may incorporate management’s own assumptions and involves a significant degree of judgment, taking into consideration various factors including earnings history, financial condition, recent sales prices of the issuer’s securities and liquidity risks. The changes in Level 3 fair value hierarchy during the three and six months ended June 30, 2024 and 2023 were as follows: Schedule of changes in fair value hierarchy Level 3 Balance Fair Value Purchases, Transfer in Level 3 Balance Six months ended June 30, 2024 Warrant and embedded conversion feature liabilities $ 1,742,000 $ (1,009,000 ) $ - $ - $ 733,000 Convertible promissory notes 22,485,000 - 770,000 (4,275,000 ) 18,980,000 Six months ended June 30, 2023 Warrant and embedded conversion feature liabilities $ 2,967,000 $ (3,222,000 ) $ 5,860,000 $ - $ 5,605,000 Series E, F and G preferred stock liabilities - 91,000 8,500,000 (328,000 ) 8,263,000 Convertible promissory notes 10,571,000 - 8,832,000 - 19,403,000 Level 3 Balance Fair Value Purchases, Transfer in Level 3 Balance Three months ended June 30, 2024 Warrant and embedded conversion feature liabilities $ 715,000 $ 18,000 $ - $ - $ 733,000 Convertible promissory notes 21,180,000 - - (2,200,000 ) 18,980,000 Three months ended June 30, 2023 Warrant and embedded conversion feature liabilities $ 3,186,000 $ (1,911,000 ) $ 4,330,000 $ - $ 5,605,000 Series E, F and G preferred stock liabilities 8,500,000 91,000 - (328,000 ) 8,263,000 Convertible promissory notes 12,776,000 - 6,627,000 - 19,403,000

EQUITY INVESTMENTS FOR WHICH ME

EQUITY INVESTMENTS FOR WHICH MEASUREMENT ALTERNATIVE HAS BEEN SELECTED	6 Months Ended
	Jun. 30, 2024
Equity Investments For Which Measurement Alternative Has Been Selected
EQUITY INVESTMENTS FOR WHICH MEASUREMENT ALTERNATIVE HAS BEEN SELECTED	7. EQUITY INVESTMENTS FOR WHICH MEASUREMENT ALTERNATIVE HAS BEEN SELECTED As of June 30, 2024 and December 31, 2023, the Company held equity investments in other securities valued at $ 13.8 21.8 The Company has made cumulative downward adjustments for impairments for equity securities that do not have readily determinable fair values for the three months ended June 30, 2024 and 2023, totaling $ 6.3 11.6 6.3 9.6

MARKETABLE EQUITY SECURITIES

MARKETABLE EQUITY SECURITIES	6 Months Ended
MARKETABLE EQUITY SECURITIES	Jun. 30, 2024
Marketable Equity Securities
MARKETABLE EQUITY SECURITIES	8. MARKETABLE EQUITY SECURITIES Marketable equity securities with readily determinable market prices consisted of the following as of June 30, 2024 and December 31, 2023: Schedule of marketable securities Marketable equity securities at June 30, 2024 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 5,591,000 $ 6,000 $ (5,064,000 ) $ 33,000 Marketable equity securities at December 31, 2023 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 5,119,000 $ 12,000 $ (5,104,000 ) $ 27,000 The Company’s investment in marketable equity securities is revalued on each balance sheet date.

DIGITAL ASSETS

DIGITAL ASSETS	6 Months Ended
DIGITAL ASSETS	Jun. 30, 2024
Digital Assets
DIGITAL ASSETS	9. DIGITAL ASSETS The following table presents revenue from mined digital assets for the three and six months ended June 30, 2024 and 2023: Schedule of revenue from digital assets For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Revenue from mined digital assets at Sentinum owned and operated facilities $ 6,339,000 $ 7,367,000 $ 15,201,000 $ 14,714,000 Revenue from Sentinum digital mining equipment hosted at third-party facilities 2,151,000 1,001,000 4,736,000 1,001,000 Revenue, digital assets mining $ 8,490,000 $ 8,368,000 $ 19,937,000 $ 15,715,000 The following table presents the activities of the digital assets (included in prepaid expenses and other current assets) for the six months ended June 30, 2024 and 2023: Schedule of activities of the digital assets Digital Assets Balance at January 1, 2024 $ 546,000 Additions of mined digital assets 15,201,000 Sale of digital assets (15,534,000 ) Payments to vendors with digital assets (19,000 ) Payment of notes payable with digital assets (506,000 ) Payment of interest payable with digital assets (142,000 ) Realized gain on sale of digital assets 651,000 Unrealized gain on digital assets 27,000 Balance at June 30, 2024 $ 224,000 Digital Assets Balance at January 1, 2023 $ 554,000 Additions of mined digital assets 14,714,000 Sale of digital assets (15,040,000 ) Payments to vendors with digital assets (13,000 ) Impairment of mined digital assets (263,000 ) Realized gain on sale of digital assets 348,000 Balance at June 30, 2023 $ 300,000

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	6 Months Ended
PROPERTY AND EQUIPMENT, NET	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	10. PROPERTY AND EQUIPMENT, NET At June 30, 2024 and December 31, 2023, property and equipment consisted of: Schedule of property and equipment June 30, 2024 December 31, 2023 Building, land and improvements $ 94,148,000 $ 101,524,000 Digital assets mining equipment 50,640,000 50,640,000 Crane rental equipment 34,364,000 34,469,000 Computer, software and related equipment 15,012,000 14,335,000 Aircraft 15,983,000 15,983,000 Other property and equipment 12,985,000 11,356,000 223,132,000 228,307,000 Accumulated depreciation and amortization (42,366,000 ) (30,953,000 ) Property and equipment, net $ 180,766,000 $ 197,354,000 Summary of depreciation expense: Schedule of depreciation For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Depreciation expense $ 6,151,000 $ 7,966,000 $ 11,929,000 $ 13,876,000

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET	6 Months Ended
INTANGIBLE ASSETS, NET	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS, NET	11. INTANGIBLE ASSETS, NET At June 30, 2024 and December 31, 2023, intangible assets consisted of: Schedule of intangible asset Useful Life June 30, 2024 December 31, 2023 Definite lived intangible assets: Developed technology 3 8 $ 1,769,000 $ 1,949,000 Customer list 8 10 3,540,000 3,596,000 Trade names 5 10 1,030,000 1,030,000 Domain name and other intangible assets 5 590,000 612,000 6,929,000 7,187,000 Accumulated amortization (2,079,000 ) (1,910,000 ) Total definite-lived intangible assets $ 4,850,000 $ 5,277,000 Indefinite lived intangible assets: Trade name and trademark Indefinite life 474,000 477,000 Total intangible assets, net $ 5,324,000 $ 5,754,000 Certain of the Company’s trade names and trademarks were determined to have an indefinite life. The remaining definite-lived intangible assets are primarily being amortized on a straight-line basis over their estimated useful lives. Summary of amortization expense: Schedule of amortization expense For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Amortization expense $ 55,000 $ 254,000 $ 212,000 $ 507,000 As of June 30, 2024, intangible assets subject to amortization have an average remaining useful life of 7.5 years. Schedule of estimated amortization expense 2024 (remainder) $ 569,000 2025 698,000 2026 698,000 2027 698,000 2028 688,000 2029 467,000 Thereafter 1,032,000 $ 4,850,000

GOODWILL

GOODWILL	6 Months Ended
GOODWILL	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	12. GOODWILL The following table summarizes the changes in the Company’s goodwill for the six months ended June 30, 2024: Schedule of goodwill Goodwill Balance as of January 1, 2024 $ 6,088,000 Effect of exchange rate changes (172,000 ) Balance as of June 30, 2024 $ 5,916,000

INVESTMENTS _ RELATED PARTIES

INVESTMENTS – RELATED PARTIES	6 Months Ended
INVESTMENTS – RELATED PARTIES	Jun. 30, 2024
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Abstract]
INVESTMENTS – RELATED PARTIES	13. INVESTMENTS – RELATED PARTIES Investments in Alzamend and Ault & Company, Inc. (“Ault & Company”) at June 30, 2024 and December 31, 2023, were comprised of the following: Investment in Promissory Notes, Related Parties – Ault & Company Schedule of investment Interest Due June 30, December 31, Rate Date 2024 2023 Promissory note, related party 8% Dec. 31, 2024 $ - $ 2,500,000 Accrued interest receivable Ault & Company - 568,000 Other - Alzamend - 900,000 Total investment in promissory notes and other, related parties $ - $ 3,968,000 Summary of interest income, related party, recorded within interest and other income on the condensed consolidated statement of operations: Schedule of Interest income, related party For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Interest income, related party $ - $ 50,000 $ - $ 100,000 During the three months ended March 31, 2024, due to uncertainties surrounding collection, the Company recorded a loan loss reserve of $ 3.1 Investment in Alzamend Series B Convertible Preferred Stock, Warrants and Common Stock, Related Parties – Alzamend Schedule of investment in common stock Investments in common stock, related parties at June 30, 2024 Cost Gross unrealized losses Fair value Common shares $ 24,697,000 $ (24,393,000 ) $ 304,000 Alzamend series B convertible preferred stock, warrants $ 2,100,000 $ - $ 2,100,000 Investments in common stock, related parties at December 31, 2023 Cost Gross unrealized losses Fair value Common shares $ 24,688,000 $ (24,009,000 ) $ 679,000 The following table summarizes the changes in the Company’s investments in Alzamend common stock during the three months ended June 30, 2024 and 2023: Schedule of investment in warrants and common stock For the Three Months Ended June 30, 2024 2023 Balance at April 1 $ 768,000 $ 4,856,000 Investment in common stock of Alzamend 3,000 10,000 Unrealized gain (loss) in common stock of Alzamend (467,000 ) 970,000 Balance at June 30 $ 304,000 $ 5,836,000 The following table summarizes the changes in the Company’s investments in Alzamend common stock during the six months ended June 30, 2024 and 2023: For the Six Months Ended June 30, 2024 2023 Balance at January 1 $ 679,000 $ 6,449,000 Investment in common stock of Alzamend 8,000 15,000 Unrealized gain (loss) in common stock of Alzamend (383,000 ) (628,000 ) Balance at June 30 $ 304,000 $ 5,836,000 Ault Lending, LLC (“Ault Lending”) Investment in Alzamend Series B Convertible Preferred Stock and Warrants Schedule of investment in warrants and preferred stock June 30, December 31, 2024 2023 Investment in Alzamend preferred stock $ 2,100,000 $ - Total investment in other investments securities, related party $ 2,100,000 $ - In connection with a securities purchase agreement entered into with Alzamend in January 2024, the Company purchased 2,100 shares of Alzamend Series B Convertible Preferred Stock and warrants to purchase 2.1 million shares of Alzamend common stock with a five-year term and an exercise price of $1.20 per share for a total purchase price of $2.1 million. The Agreement provides that Ault Lending may purchase up to $6 million of Alzamend Series B Convertible Preferred Stock in one or more closings. The Company has elected to account for investment in other investments securities, related party, using a measurement alternative under which they are measured at cost and adjusted for observable price changes and impairments. Messrs. Ault, Horne and Nisser are each paid $ 50,000

EQUITY METHOD INVESTMENT

EQUITY METHOD INVESTMENT	6 Months Ended
EQUITY METHOD INVESTMENT	Jun. 30, 2024
Equity Method Investments and Joint Ventures [Abstract]
EQUITY METHOD INVESTMENT	14. EQUITY METHOD INVESTMENT Equity Investments in Unconsolidated Entity – The Singing Machine Company, Inc. (“SMC”) The following table summarizes the changes in the Company’s equity investments in an unconsolidated entity, SMC, included in other assets on the condensed consolidated balance sheet, during the three months ended June 30, 2024: Schedule of equity investments in unconsolidated entity – SMC Rollforward investment in unconsolidated entity Amount Beginning balance - April 1, 2024 $ 1,290,000 Loss from investment in unconsolidated entity (1,290,000 ) Ending balance - June 30, 2024 $ - The following table summarizes the changes in the Company’s equity investments in an unconsolidated entity, SMC, included in other assets on the condensed consolidated balance sheet, during the six months ended June 30, 2024: Rollforward investment in unconsolidated entity Amount Beginning balance - January 1, 2024 $ 1,957,000 Loss from investment in unconsolidated entity (1,957,000 ) Ending balance - June 30, 2024 $ - The following table provides summarized financial information for the Company’s ownership interest in SMC accounted for under the equity method and has been compiled from SMC’s financial statements. Amounts presented represent totals at the investee level and not the Company’s proportionate share: Summarized Statements of Operations Schedule of summarized statements of operations For the Three For the Six June 30, June 30, 2024 2024 Revenue $ 2,440,000 $ 4,866,000 Gross profit $ 324,000 $ 826,000 Loss from operations $ (6,154,000 ) $ (8,441,000 ) Net loss $ (6,119,000 ) $ (8,486,000 ) Summarized Balance Sheet Information Schedule of summarized balance sheet information June 30, December 31, 2024 2023 Current assets $ 11,791,000 $ 23,206,000 Non-current assets $ 576,000 $ 4,509,000 Current liabilities $ 9,103,000 $ 16,209,000 Non-current liabilities $ 4,136,000 $ 3,928,000

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	6 Months Ended
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	Jun. 30, 2024
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	15. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Other current liabilities at June 30, 2024 and December 31, 2023 consisted of: Schedule of other current liabilities June 30, December 31, 2024 2023 Accounts payable $ 27,038,000 $ 34,485,000 Accrued payroll and payroll taxes 9,961,000 9,963,000 Financial instrument liabilities 578,000 832,000 Interest payable 7,397,000 4,197,000 Accrued legal 2,502,000 2,340,000 Accrued lender profit participation rights 1,642,000 1,661,000 Other accrued expenses 19,676,000 15,947,000 $ 68,794,000 $ 69,425,000

DIVIDEND PAYABLE IN TURNONGREEN

DIVIDEND PAYABLE IN TURNONGREEN COMMON STOCK	6 Months Ended
DIVIDEND PAYABLE IN TURNONGREEN COMMON STOCK	Jun. 30, 2024
Dividend Payable In Turnongreen Common Stock
DIVIDEND PAYABLE IN TURNONGREEN COMMON STOCK	16. DIVIDEND PAYABLE IN TURNONGREEN COMMON STOCK In March 2024, the Company, in connection with a planned distribution of its common stock holdings of TurnOnGreen, announced the distribution to its stockholders 25.0 25.0 4.9

ROI TRANSFERS OF WHITE RIVER CO

ROI TRANSFERS OF WHITE RIVER COMMON STOCK	6 Months Ended
ROI TRANSFERS OF WHITE RIVER COMMON STOCK	Jun. 30, 2024
Roi Transfers Of White River Common Stock
ROI TRANSFERS OF WHITE RIVER COMMON STOCK	17. ROI TRANSFERS OF WHITE RIVER COMMON STOCK In January of 2024, ROI announced that it had concluded that, for regulatory reasons, ROI would be unable to effect the distribution of its shares of common stock of White River as contemplated by a registration statement previously filed by White River. In an effort to attempt to fulfill its original intent to transfer the shares to ROI shareholders of record as of September 30, 2022, ROI would send such shareholders an agreement whereby qualified shareholders can demonstrate to ROI’s satisfaction that they in fact were beneficial shareholders of ROI’s common or preferred stock as of September 30, 2022 and affirm that they are “accredited investors” by July 26, 2024. During the six months ended June 30, 2024, ROI transferred 12.0 19.2 In conjunction with the transfers to non-controlling interests, shares of ROI’s investment in White River’s Series A Convertible Preferred Stock were converted into shares of White River common stock, resulting in a non-cash $ 17.9 Ault Lending Transfer On February 14, 2024, ROI transferred 2.5 million shares of White River common stock with a carryover basis of $0.5 million and a fair value of $7.5 million on the date of transfer to Ault Lending.

REDEEMABLE NONCONTROLLING INTER

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY	6 Months Ended
	Jun. 30, 2024
Redeemable Noncontrolling Interests In Equity Of Subsidiary Liability
REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY	18. REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY The Company records redeemable noncontrolling interests in equity of subsidiaries to reflect the economic interests of the common stockholders in Ault Disruptive. As of June 30, 2024, the carrying amount of the redeemable noncontrolling interest in equity of subsidiaries was recorded at its redemption value of $ 0.8 1.4 The following table summarizes the changes in the Company’s redeemable noncontrolling interests in equity of subsidiaries during the three months ended June 30, 2024 and 2023: Redeemable noncontrolling interests in equity of subsidiary liability For the Three Months Ended June 30, 2024 2023 Redeemable noncontrolling interests in equity of subsidiaries as of April 1 $ 784,000 $ 118,672,000 Redemption of ADRT common stock - (120,064,000 ) Remeasurement of carrying value to redemption value 11,000 3,343,000 Redeemable noncontrolling interests in equity of subsidiaries as of June 30 $ 795,000 $ 1,951,000 The following table summarizes the changes in the Company’s redeemable noncontrolling interests in equity of subsidiaries during the six months ended June 30, 2024 and 2023: For the Six Months Ended June 30, 2024 2023 Redeemable noncontrolling interests in equity of subsidiaries as of January 1 $ 2,224,000 $ 117,993,000 Redemption of ADRT common stock (1,463,000 ) (120,064,000 ) Remeasurement of carrying value to redemption value 34,000 4,022,000 Redeemable noncontrolling interests in equity of subsidiaries as of June 30 $ 795,000 $ 1,951,000

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
NOTES PAYABLE	Jun. 30, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE	19. NOTES PAYABLE Notes payable at June 30, 2024 and December 31, 2023, were comprised of the following: Schedule of notes payable Collateral Guarantors Interest rate Due date June 30, 2024 December 31, 2023 AGREE secured construction loans AGREE hotels 7.0% January 1, 2025 $ 68,689,000 $ 67,632,000 Circle 8 revolving credit facility Circle 8 cranes with a book value of $30.2 million - 8.4% December 16, 2025 15,031,000 15,907,000 16% promissory note (in default) - Ault & Company and Milton C. Ault, III 16.0% July 15, 2024 4,822,000 2,572,000 Circle 8 equipment financing notes Circle 8 equipment with a book value of $4.5 million - 10.5% September 15, 2025 June 15, 2027 4,638,000 5,629,000 15% term notes - Milton C. Ault, III 15.0% September 30, 2024 3,499,000 - 15% promissory notes - Milton C. Ault, III 15.0% December 4, 2024 2,400,000 - 8% demand loans - - 8.0% Upon demand - 950,000 Short-term bank credit facilities - - 5.2% Renews monthly 2,718,000 1,464,000 Sentinum note payable - - 12.5% - - 1,067,000 ROI promissory note (in default) - - 18.0% April 30, 2024 2,094,000 - Other ($0.9 million in default) - - - - 2,948,000 3,518,000 Total notes payable $ 106,839,000 $ 98,739,000 Less: Unamortized debt discounts (748,000 ) (453,000 ) Total notes payable, net $ 106,091,000 $ 98,286,000 Less: current portion (89,643,000 ) (12,866,000 ) Notes payable – long-term portion $ 16,448,000 $ 85,420,000 ROI 15% Term Note On February 9, 2024, ROI entered into a $ 1.77 15% 1.75 2.1 18% April 30, 2024 15% Term Notes On April 29, 2024, the Company entered into note agreements totaling $ 3.5 15% 3.1 September 30, 2024 $20 Million Credit Agreement On June 4, 2024 the Company entered into a Loan Agreement (the “Credit Agreement”) with two institutional investors (collectively, the “Lender”). The Credit Agreement provides for an unsecured, non-revolving credit facility with an aggregate draw limit of $ 20.0 2.0 2.0 0.4 All loans under the Credit Agreement will be evidenced by a promissory note. The Lender made an Advance to the Company of $1.5 million on the execution date. The advances are due December 4, 2024 20% 15.0% The obligations of the Company under the Credit Agreement are secured by a guaranty provided by Milton C. Ault, the Executive Chairman of the Company. Notes Payable Maturities The contractual maturities of the Company’s notes payable, assuming the exercise of all extensions that are exercisable solely at the Company’s option, as of June 30, 2024 were: Schedule of maturities Year 2024 (remainder) $ 20,930,000 2025 85,497,000 2026 382,000 2027 15,000 2028 15,000 $ 106,839,000 Interest Expense Schedule of interest expense For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Contractual interest expense $ 3,336,000 $ 2,547,000 $ 6,622,000 $ 5,942,000 Forbearance fees 750,000 6,198,000 2,250,000 7,538,000 Amortization of debt discount 1,297,000 7,182,000 3,434,000 16,177,000 Total interest expense $ 5,383,000 $ 15,927,000 $ 12,306,000 $ 29,657,000

NOTES PAYABLE, RELATED PARTY

NOTES PAYABLE, RELATED PARTY	6 Months Ended
NOTES PAYABLE, RELATED PARTY	Jun. 30, 2024
Notes Payable Related Party
NOTES PAYABLE, RELATED PARTY	20. NOTES PAYABLE, RELATED PARTY Notes payable, related party at June 30, 2024 and December 31, 2023, were comprised of the following: Schedule of notes payable, related party Interest rate Due date June 30, 2024 December 31, 2023 Notes from officers – Ault Alliance 18% - $ - $ 98,000 Notes from officers - TurnOnGreen 14% Past due 46,000 51,000 Notes from board member - ROI No interest Upon demand 50,000 90,000 Ault & Company advances No interest Upon demand - 1,909,000 Advances from officers - GIGA 8% Upon demand 53,000 52,000 Other related party advances No interest Upon demand 134,000 175,000 Total notes payable $ 283,000 $ 2,375,000 Summary of interest expense, related party, recorded within interest expense on the condensed consolidated statement of operations: Schedule of interest expense, related party For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Interest expense, related party $ 3,000 $ - $ 19,000 $ -

CONVERTIBLE NOTES

CONVERTIBLE NOTES	6 Months Ended
CONVERTIBLE NOTES	Jun. 30, 2024
Convertible Notes
CONVERTIBLE NOTES	21. CONVERTIBLE NOTES Convertible notes payable at June 30, 2024 and December 31, 2023, were comprised of the following: Schedule of convertible notes payable Conversion price per Interest rate Due date June 30, 2024 December 31, 2023 Convertible promissory note – original issue discount (“OID”) only 90% of 5-day VWAP OID Only September 28, 2024 $ 443,000 $ 1,673,000 Avalanche International Corp. (“AVLP”) convertible promissory notes, principal $ 0.35 7% August 22, 2025 9,911,000 9,911,000 GIGA senior secured convertible notes - in default (1) $ 0.25 18% October 11, 2024 4,381,000 4,388,000 ROI senior secured convertible note - in default (1) $ 0.11 OID Only April 27, 2024 4,245,000 6,513,000 Fair value of embedded conversion options 154,000 910,000 Total convertible notes payable 19,134,000 23,395,000 Less: unamortized debt discounts (75,000 ) (2,179,000 ) Total convertible notes payable, net of financing cost, long term $ 19,059,000 $ 21,216,000 Less: current portion (9,606,000 ) (11,763,000 ) Convertible notes payable, net of financing cost – long-term portion $ 9,453,000 $ 9,453,000 (1) See Arena litigation discussed in Note 22 below. 6% Convertible Promissory Notes On March 11, 2024, the Company entered into a note purchase agreement with two institutional investors pursuant to which the investors agreed to acquire, and the Company agreed to issue and sell in a registered direct offering to the investors an aggregate of $ 2.0 6% 0.35 0.7 ROI Gain on Extinguishment of Senior Secured Convertible Notes During the six months ended June 30, 2024, ROI converted $ 2.3 0.9 1.4 The contractual maturities of the Company’s convertible notes payable, assuming the exercise of all extensions that are exercisable solely at the Company’s option, as of June 30, 2024 were: Schedule of contractual maturities Year Principal 2024 $ 9,069,000 2025 9,911,000 $ 18,980,000 Significant inputs associated with the embedded conversion options include: Schedule of weighted average assumptions June 30, 2024 December 31, 2023 At Inception Contractual term in years Variable 2.7 1.0 Volatility 75% 82% 111% Dividend yield 0% 0% 0% Risk-free interest rate 4.9% 4.0% 3.5% Activity related to the embedded conversion option derivative liabilities for the six months ended June 30, 2024 was as follows: Schedule of derivative liabilities Balance as of January 1, 2024 $ 910,000 Change in fair value (756,000 ) Ending balance as of June 30, 2024 $ 154,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	22. COMMITMENTS AND CONTINGENCIES Contingencies Litigation Matters The Company is involved in litigation arising from other matters in the ordinary course of business. The Company is regularly subject to claims, suits, regulatory and government investigations, and other proceedings involving labor and employment, commercial disputes, and other matters. Such claims, suits, regulatory and government investigations, and other proceedings could result in fines, civil penalties, or other adverse consequences. Certain of these outstanding matters include speculative, substantial or indeterminate monetary amounts. The Company records a liability when it believes that it is probable that a loss has been incurred and the amount can be reasonably estimated. If the Company determines that a loss is reasonably possible and the loss or range of loss can be estimated, the Company discloses the reasonably possible loss. The Company evaluates developments in its legal matters that could affect the amount of liability that has been previously accrued, and the matters and related reasonably possible losses disclosed, and makes adjustments as appropriate. Significant judgment is required to determine both likelihood of there being and the estimated amount of a loss related to such matters. Arena Litigation Arena Investors, LP (ROI Litigation) On May 30, 2024, Arena Investors, LP (“Arena”), in its capacity as collateral agent for five noteholders, filed a filed a Complaint (the “ROI Complaint”) in the Supreme Court of the State of New York, County of New York against the Company and ROI, in action captioned Arena Investors, LP v. Ault Alliance, Inc. and RiskOn International, Inc. The ROI Complaint asserts a cause of action for breach of contract against the Company based on a Guaranty, dated April 27, 2023, and entered into, amongst others, the Company and Arena, and seeks damages in the amount of in excess of $ 3.75 The ROI Complaint also asserts a cause of action for breach of contract against ROI based on an alleged breach of that certain Security Agreement, dated April 27, 2023, and entered into among ROI and Arena. In connection with this cause of action, Arena seeks, among other things, costs and expenses from the Company and ROI. On July 31, 2024, the Company and ROI filed a motion to dismiss seeking to partially dismiss the ROI Complaint, as against the Company, and to dismiss the Compliant, in its entirety, as against ROI. The deadline for Arena to file its opposition to the motion to dismiss is September 27, 2024. Based on the Company’s assessment of the facts underlying the claims, the uncertainty of litigation, and the preliminary stage of the case, the Company cannot reasonably estimate the potential loss or range of loss that may result from this action. Notwithstanding, the Company has recorded the unpaid portion of the notes. An unfavorable outcome may have a material adverse effect on the Company’s business, financial condition and results of operations. Arena Investors, LP (Gresham Litigation) On June 6, 2024, Arena, in its capacity as collateral agent for Arena and Walleye Opportunities Master Fund Ltd. (“Walleye”), filed a Complaint (the “Complaint”) in the Supreme Court of the State of New York, County of New York against the Company and GIGA, in action captioned Arena Investors, LP v. Gresham Worldwide, Inc. f/k/a Giga-Tronics Incorporated and Ault Alliance, Inc. On July 8, 2024, Arena filed an Amended Complaint (the “Amended Complaint”) in the above-referenced action. The Amended Complaint asserts a cause of action against the Company for declaratory and injunctive relief seeking an injunction enjoining the Company, and its agent, affiliates, servants, and employees from taking actions in breach of that certain Subordination Agreement, dated January 9, 2023, and entered into among Walleye, Arena, and the Company. The Amended Complaint also asserts causes of action for breach of contract against GIGA based on two discrete convertible promissory notes (the “Notes”) that GIGA entered into with each of Arena and Walleye, as well as a claim for breach duty of good faith and fair dealing, against GIGA, and seeks, among other things, monetary damages in excess of $ 4.2 On July 12, 2024, the Court granted injunctive relief to Arena and ordered GIGA to comply with the inspection rights provision of the Security Agreement by July 17, 2024. On July 19, 2024, Arena voluntarily discontinued its cause of action for breach duty of good faith and fair dealing claim against GIGA. On July 29, 2024, the Company and GIGA filed a motion to dismiss, strike, and for sanctions (the “Motion”), in response to the Amended Complaint, on the grounds that, amongst other things, the underlying Notes are criminally usurious under New York. The deadline for Arena to file its opposition to the Motion is September 19, 2024. Based on the Company’s assessment of the facts underlying the claims, the uncertainty of litigation, and the preliminary stage of the case, the Company cannot reasonably estimate the potential loss or range of loss that may result from this action. Notwithstanding, the Company has recorded the unpaid portion of the Notes. An unfavorable outcome may have a material adverse effect on the Company’s business, financial condition and results of operations. Other Litigation Matters With respect to the Company’s other outstanding matters, based on the Company’s current knowledge, the Company believes that the amount or range of reasonably possible loss will not, either individually or in aggregate, have a material adverse effect on the Company’s business, consolidated financial position, results of operations, or cash flows. However, the outcome of such matters is inherently unpredictable and subject to significant uncertainties. The Company had accrued loss contingencies related to litigation matters of $ 2.5 2.3

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
STOCKHOLDERS’ EQUITY	Jun. 30, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY	23. STOCKHOLDERS’ EQUITY Reverse Stock Split On January 12, 2024, pursuant to the authorization provided by the Company’s stockholders at the annual meeting of stockholders, the Company’s board of directors approved an amendment to the Certificate of Incorporation to effectuate a reverse stock split of the Company’s issued and outstanding common stock by a ratio of one-for-twenty-five (the “1-for-25 Reverse Split”). The 1-for-25 Reverse Split did not affect the number of authorized shares of common stock, preferred stock or their respective par value per share. As a result of the 1-for-25 Reverse Split, each twenty-five shares of common stock issued and outstanding prior to the 1-for-25 Reverse Split were converted into one share of common stock. The 1-for-25 Reverse Split became effective in the State of Delaware on January 16, 2024. 2023 Issuances Common ATM Offering During the three and six months ended June 30, 2024, the Company sold an aggregate of 0 25.6 0 14.6 Series C Convertible Preferred Stock Offering, Related Party During the three and six months ended June 30, 2024, the Company sold to Ault & Company an aggregate of 500 2,500 0.1 0.7 0.5 2.5 ELOC Purchase Agreement On June 20, 2024, the Company entered into a purchase agreement (the “ELOC Purchase Agreement”) with Orion Equity Partners, LLC (“Orion”), which provides that, upon the terms and subject to the conditions and limitations set forth therein, the Company has the right to direct Orion to purchase up to an aggregate of $ 25.0 13.00% 0.001 36 In consideration for Orion’s execution of the ELOC Purchase Agreement, the Company is required to issue to Orion, as a commitment fee, a number of Preferred Shares having an aggregate dollar value equal to $0.5 million (“Commitment Fee Shares”), payable in five, equal tranches on each of (i) one business day of the effectiveness of the Registration Statement (the “Initial Issuance”) and (ii) the two, four, six and eight month anniversaries of the Initial Issuance. The ELOC Purchase Agreement may be terminated by the Company at any time after commencement, at its discretion, provided that at the time of termination, the Company does not have any outstanding amounts owed to the Lenders, who are affiliates of Orion, pursuant to the Credit Agreement.

INCOME TAXES

INCOME TAXES	6 Months Ended
INCOME TAXES	Jun. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	24. INCOME TAXES The Company calculates its interim income tax provision in accordance with ASC Topic 270, Interim Reporting, Income Taxes. 0.1% 2.2% 0.1% 1.0% 24,000 1.4 20,000 1.1 21%

NET LOSS PER SHARE

NET LOSS PER SHARE	6 Months Ended
NET LOSS PER SHARE	Jun. 30, 2024
Earnings Per Share [Abstract]
NET LOSS PER SHARE	25. NET LOSS PER SHARE Net loss per share is computed by dividing the net loss to common stockholders by the weighted average number of common shares outstanding. The calculation of the basic and diluted earnings per share is the same for all periods presented as the effect of the potential common stock equivalents is anti-dilutive due to the Company’s net loss position for all periods presented. Anti-dilutive securities, which are convertible into or exercisable for the Company’s common stock, consisted of the following at June 30, 2024 and 2023: Schedule of net loss per share June 30, June 30, 2024 2023 Convertible preferred stock 125,748,000 - Warrants 14,918,000 2,000 Convertible notes 355,000 - Stock options 1,000 1,000 Total 141,022,000 3,000

SEGMENT AND CUSTOMERS INFORMATI

SEGMENT AND CUSTOMERS INFORMATION	6 Months Ended
SEGMENT AND CUSTOMERS INFORMATION	Jun. 30, 2024
Segment Reporting [Abstract]
SEGMENT AND CUSTOMERS INFORMATION	26. SEGMENT AND CUSTOMERS INFORMATION The Company had the following reportable segments as of June 30, 2024 and 2023; see Note 1 for a brief description of the Company’s business. The following data presents the revenues, expenditures and other operating data of the Company and its operating segments for the three and six months ended June 30, 2024: Six months ended June 30, 2024 Schedule of operating segments GIGA TurnOnGreen Fintech Sentinum AGREE Ault Energy ROI Holding Co. Total Revenue $ 20,185,000 $ 2,461,000 $ - $ - $ - $ - $ 68,000 $ 67,000 $ 973,000 $ 23,754,000 Revenue, digital assets mining - - - 19,937,000 - - - - - 19,937,000 Revenue, hotel and real estate operations - - - 557,000 8,140,000 - - - - 8,697,000 Revenue, crane operations - - - - - - 24,618,000 - - 24,618,000 Revenue, lending and trading activities - - (664,000 ) - - - - - - (664,000 ) Total revenues $ 20,185,000 $ 2,461,000 $ (664,000 ) $ 20,494,000 $ 8,140,000 $ - $ 24,686,000 $ 67,000 $ 973,000 $ 76,342,000 Depreciation and amortization expense $ 392,000 $ 48,000 $ - $ 8,152,000 $ 391,000 $ - $ 2,087,000 $ 38,000 $ 1,033,000 $ 12,141,000 Impairment of property and equipment $ - $ - $ - $ - $ 7,955,000 $ - $ - $ - $ - $ 7,955,000 (Loss) income from operations $ (3,033,000 ) $ (1,302,000 ) $ (850,000 ) $ 2,821,000 $ (7,582,000 ) $ (664,000 ) $ 950,000 $ (7,014,000 ) $ (9,632,000 ) $ (26,306,000 ) Interest expense $ (769,000 ) $ (157,000 ) $ (8,000 ) $ (118,000 ) $ (2,983,000 ) $ (38,000 ) $ (2,011,000 ) $ (2,543,000 ) $ (3,679,000 ) $ (12,306,000 ) Capital expenditures for the six months ended June 30, 2024 $ 244,000 $ 8,000 $ - $ 985,000 $ 662,000 $ - $ 1,866,000 $ 59,000 $ 73,000 $ 3,897,000 Segment identifiable $ 26,949,000 $ 3,939,000 $ 18,306,000 $ 52,949,000 $ 84,379,000 $ 847,000 $ 50,359,000 $ 1,179,000 $ 25,956,000 $ 264,863,000 Three months ended June 30, 2024 GIGA TurnOnGreen Fintech Sentinum AGREE Ault Energy ROI Holding Co. Total Revenue $ 10,612,000 $ 1,236,000 $ - $ - $ - $ - $ 29,000 $ 39,000 $ 672,000 $ 12,588,000 Revenue, digital assets mining - - - 8,490,000 - - - - - 8,490,000 Revenue, hotel and real estate operations - - - 255,000 5,134,000 - - - - 5,389,000 Revenue, crane operations - - - - - - 11,700,000 - - 11,700,000 Revenue, lending and trading activities - - (9,763,000 ) - - - - - - (9,763,000 ) Total revenues $ 10,612,000 $ 1,236,000 $ (9,763,000 ) $ 8,745,000 $ 5,134,000 $ - $ 11,729,000 $ 39,000 $ 672,000 $ 28,404,000 Depreciation and amortization expense $ 95,000 $ 24,000 $ - $ 4,101,000 $ 391,000 $ - $ 1,057,000 $ 20,000 $ 518,000 $ 6,206,000 Impairment of property and equipment $ - $ - $ - $ - $ 7,955,000 $ - $ - $ - $ - $ 7,955,000 (Loss) income from operations $ 445,000 $ (807,000 ) $ (9,858,000 ) $ (548,000 ) $ (7,804,000 ) $ (278,000 ) $ (238,000 ) $ (3,352,000 ) $ (4,485,000 ) $ (26,925,000 ) Interest expense $ (142,000 ) $ (88,000 ) $ (3,000 ) $ - $ (960,000 ) $ (22,000 ) $ (944,000 ) $ (942,000 ) $ (2,282,000 ) $ (5,383,000 ) Capital expenditures $ 193,000 $ - $ - $ 692,000 $ 73,000 $ - $ 1,415,000 $ 29,000 $ 24,000 $ 2,426,000 The following data presents the revenues, expenditures and other operating data of the Company and its operating segments for the three and six months ended June 30, 2023: Six Months Ended June 30, 2023 GIGA TurnOn Green Fintech Sentinum AGREE Ault SMC Energy ROI Holding Co. Total Revenue $ 17,448,000 $ 1,600,000 $ - $ - $ - $ - $ 6,008,000 $ 546,000 $ 45,000 $ - $ 25,647,000 Revenue, digital assets mining - - - 15,715,000 - - - - - - 15,715,000 Revenue, commercial real estate leases - - - 783,000 - - - - - - 783,000 Revenue, lending and trading activities - - 4,586,000 - - - - - - - 4,586,000 Revenue, crane operations - - - - - - - 25,236,000 - - 25,236,000 Revenue, hotel operations - - - - 6,627,000 - - - - - 6,627,000 Total revenues $ 17,448,000 $ 1,600,000 $ 4,586,000 $ 16,498,000 $ 6,627,000 $ - $ 6,008,000 $ 25,782,000 $ 45,000 $ - $ 78,594,000 Depreciation and amortization expense $ 566,000 $ 44,000 $ - $ 8,570,000 $ 1,634,000 $ - $ 441,000 $ 1,980,000 $ 120,000 $ 1,028,000 $ 14,383,000 Income (loss) from operations $ (5,117,000 ) $ (2,569,000 ) $ 2,130,000 $ (1,702,000 ) $ (1,399,000 ) $ (838,000 ) $ (4,779,000 ) $ (32,721,000 ) $ (20,275,000 ) $ (14,653,000 ) $ (81,923,000 ) Capital expenditures for the six months ended June 30, 2023 $ 135,000 $ 10,000 $ - $ 1,165,000 $ 5,517,000 $ - $ 184,000 $ 1,336,000 $ 407,000 $ 2,592,000 $ 11,346,000 Identifiable assets $ 31,374,000 $ 4,714,000 $ 17,027,000 $ 59,903,000 $ 90,991,000 $ 2,347,000 $ - $ 46,557,000 $ 9,920,000 $ 30,266,000 $ 293,102,000 Three Months Ended June 30, 2023 GIGA TurnOn Green Fintech Sentinum AGREE Ault SMC Energy ROI Holding Co. Total Revenue $ 8,740,000 $ 724,000 $ - $ - $ - $ - $ 2,625,000 $ 82,000 $ 45,000 $ - $ 12,216,000 Revenue, digital assets mining - - - 8,368,000 - - - - - - 8,368,000 Revenue, commercial real estate leases - - - 325,000 - - - - - - 325,000 Revenue, lending and trading activities - - 9,525,000 - - - - - - - 9,525,000 Revenue, crane operations - - - - - - - 12,590,000 - - 12,590,000 Revenue, hotel operations - - - - 4,384,000 - - - - - 4,384,000 Total revenues $ 8,740,000 $ 724,000 $ 9,525,000 $ 8,693,000 $ 4,384,000 $ - $ 2,625,000 $ 12,672,000 $ 45,000 $ - $ 47,408,000 Depreciation and amortization expense $ (24,000 ) $ (99,000 ) $ - $ 5,235,000 $ 796,000 $ - $ 70,000 $ 910,000 $ 37,000 $ 418,000 $ 7,343,000 Income (loss) from operations $ (2,445,000 ) $ (1,589,000 ) $ 9,115,000 $ (1,227,000 ) $ 156,000 $ (455,000 ) $ (2,528,000 ) $ (34,691,000 ) $ (12,219,000 ) $ (4,622,000 ) $ (50,505,000 ) Capital expenditures $ 89,000 $ - $ - $ 113,000 $ 2,818,000 $ - $ 42,000 $ 1,005,000 $ - $ 258,000 $ 4,325,000

CONCENTRATIONS OF CREDIT AND RE

CONCENTRATIONS OF CREDIT AND REVENUE RISK	6 Months Ended
CONCENTRATIONS OF CREDIT AND REVENUE RISK	Jun. 30, 2024
Concentrations Of Credit And Revenue Risk
CONCENTRATIONS OF CREDIT AND REVENUE RISK	27. CONCENTRATIONS OF CREDIT AND REVENUE RISK Significant customers are those that represent more than 10% of the Company’s total revenue or accounts receivable balances for the periods and as of each balance sheet date presented. For each significant customer, revenue as a percentage of total revenue and gross accounts receivable as a percentage of total gross accounts receivable as of the periods presented were as follows: Schedule of gross accounts receivable Accounts Receivable Revenue For the Three Months Ended For the Six Months Ended June 30, December 31, June 30, June 30, 2024 2023 2024 2023 2024 2023 Customer A * * 22% * 20% * Customer B * * * * * 15% Customer C 26% 15% 16% * 11% * * less than 10%

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	28. SUBSEQUENT EVENTS Additional Closing of Series C Preferred Stock, Related Party On August 2, 2024, the Company sold to Ault & Company 300 0.1 0.3 Term Note On July 2, 2024, the Company entered into a term note agreement with institutional investors of up to $2.6 million, of which the principal amount of $ 1.8 1.5 Amendment to Loan and Guarantee Agreement On July 25, 2024, the loan and guarantee agreement, dated as of December 14, 2023, as amended, pursuant to which the Company has guaranteed financial obligations of Ault & Company borrowings, was amended to extend the deadline, from July 22, 2024 to July 31, 2024, by which date the Company was required to have the $ 7.4 600,000 On August 16, 2024, the Company agreed to deposit, by no later than September 1, 2024, an additional $ 1.5 Convertible Promissory Note On July 18, 2024 the Company entered into a note purchase agreement (the “Purchase Agreement”) with an institutional investor (the “Investor”) pursuant to which the Investor purchased from the Company, on July 19, 2024, in a registered direct offering, a $ 5.4 10% 4.9 0.5 October 19, 2024 0.22 Merger Agreement On June 23, 2024, Ault Disruptive entered into an Agreement and Plan of Merger (as it may be amended, supplemented or otherwise modified from time to time, the “Merger Agreement”) by and among Ault Disruptive, ADRT Merger Sub, Inc., a Delaware corporation and a direct, wholly owned subsidiary of Ault Disruptive (“Merger Sub”), and Gresham Worldwide, Inc., a California corporation (“GIGA”). The transactions contemplated by the Merger Agreement are referred to herein as the “Business Combination.” Pursuant to the Merger Agreement and subject to the terms and conditions set forth therein, the Merger Sub was intended to merge with and into GIGA (the “Merger”), with GIGA being the surviving corporation and thereby becoming a wholly owned subsidiary of Ault Disruptive. Upon the Closing of the Business Combination (the “Effective Time”), it was expected that Ault Disruptive would be renamed Gresham Worldwide, Inc., and thereafter remain listed on the NYSE American under a new ticker symbol, “GWWI.” However, on August 14, 2024, GIGA filed a petition for reorganization under Chapter XI of the bankruptcy laws. Consequently, Ault Disruptive was required to terminate the Merger Agreement, which it did on August 15, 2024. Ault Disruptive does not presently intend to enter into a new agreement and plan of merger with a third party.

BASIS OF PRESENTATION AND SIG_2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Other than as noted below, there have been no material changes to the Company’s significant accounting policies previously disclosed in the 2023 Annual Report. Revenue Recognition Digital Asset Mining The Company has entered into a digital asset mining pool by executing a contract with a mining pool operator to provide hash calculation services to the mining pool. The Company’s customer, as defined in Accounting Standards Codification (“ASC”) 606-10-20, is the mining pool operator with which the Company has agreed to the terms of service and user service agreement. The Company supplies hash calculation services, in exchange for consideration, to the pool operator who in turn provides transaction verification services to third parties via a mining pool that includes other participants. The Company’s performance obligation is the provision of hash calculation services to the pool operator and this performance obligation is an output of the Company’s ordinary activities for which it decides when to provide services under the contract. The Company’s enforceable right to compensation begins only when, and lasts as long as, the Company provides hash calculation services to the mining pool operator and is created as power is provided over time. The only consideration due to the Company relates to the provision of hash calculation services. The contract with the pool operator provides both parties the unilateral enforceable right to terminate the contract at any time without penalty. The customer termination option results in a contract that continuously renews throughout the day and therefore has a duration of less than 24 hours. The implied renewal option is not a material right because there are no upfront or incremental fees in the initial contract and the terms, conditions, and compensation amount for the renewal options are at the then market rates. Providing such hash calculation services is the only performance obligation in the Company’s contracts with mining pool operators. The transaction consideration the Company receives, if any, is non-cash consideration in the form of Bitcoin. Changes in the fair value of the non-cash consideration due to form of the consideration (changes in the market price of Bitcoin) are not included in the transaction price and are therefore not included in revenue. The mining pool operator charges fees to cover the costs of maintaining the pool and are deducted from amounts the Company may otherwise earn and are treated as a reduction to the consideration earned. Fees fluctuate and historically have been approximately 0.3% per reward earned, on average. The Company participated in mining pools that used the full pay-per-share (“FPPS”) payout method for the six months ended June 30, 2024. The Company is entitled to compensation once it begins to perform hash calculations for the pool operator in accordance with the operator’s specifications over a 24-hour period beginning midnight UTC and ending 23:59:59 UTC on a daily basis. The non-cash consideration that the Company is entitled to for providing hash calculations to the pool operator under the FPPS payout method is made up of block rewards and transaction fees less pool operator fees determined as follows: · The non-cash consideration in the form of a block reward is based on the total blocks expected to be generated on the Bitcoin network for the daily 24-hour period beginning midnight UTC and ending 23:59:59 UTC in accordance with the following formula: the daily hash calculations that the Company provided to the pool operator as a percent of the Bitcoin network’s implied hash calculations as determined by the network difficulty, multiplied by the total Bitcoin network block rewards expected to be generated for the same daily period. · The non-cash consideration in the form of transaction fees paid by transaction requestors is based on the share of standard transaction fees over the daily 24-hour period beginning midnight UTC and ending 23:59:59 UTC. The pool operator calculates the standard transaction fee during the 24-hour period using a rolling 144 block moving average of actual transaction fees. · The block reward and transaction fees earned by the Company are reduced by mining pool fees charged by the operator for operating the pool based on a rate schedule per the mining pool contract. The mining pool fee is only incurred to the extent the Company performs hash calculations and generates revenue in accordance with the pool operator’s payout formula during the same 24-hour period beginning midnight UTC daily. The contract is in effect until terminated by either party. All consideration pursuant to this arrangement is variable. It is not probable that a significant reversal of cumulative revenue will occur. The Company is able to calculate the payout based on the contractual formula, non-cash revenue is estimated and recognized based on the fair value of Bitcoin on the date of contract inception. Fair value of the crypto asset consideration is determined using the midnight UTC spot price of the Company’s principal market for Bitcoin. The Company recognizes non-cash consideration on the same day that control of the contracted service is transferred to the pool operator, which is the same day as the contract inception. There is no significant financing component in these transactions. Expenses associated with running the digital assets mining business, such as equipment depreciation and electricity costs, are recorded as a component of cost of revenues. Revenue Recognition Hotel Operations The primary sources of revenue include room and food and beverage revenue from the Company’s hotels. Rooms revenue represents revenue from the occupancy of the Company’s hotel rooms, which is driven by the occupancy and average daily rate charged. Rooms revenue includes revenue from guest no-shows, daily use, and early/late departure fees. The contracts for room stays with customers are generally short in duration and revenues are recognized as services are provided over the course of the hotel stay at the daily transaction price agreed to under the contract. Food and beverage revenue consists of revenue from the restaurants and lounges, in room dining and mini bars, and banquet/catering revenue from group and social functions. Payment of the transaction price is due immediately when the customer purchases the goods and services. Therefore, revenue is recognized at a point in time when the physical possession has transferred to the customer. Reclassifications Certain prior period amounts have been reclassified for comparative purposes to conform to the current-period financial statement presentation. These reclassifications had no effect on previously reported results of operations.
Recently Issued Accounting Standards	Recently Issued Accounting Standards On December 14, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures On November 27, 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures

REVENUE DISAGGREGATION (Tables)

REVENUE DISAGGREGATION (Tables)	6 Months Ended
REVENUE DISAGGREGATION (Tables)	Jun. 30, 2024
Revenue from Contract with Customer [Abstract]
Schedule of disaggregated revenues	Schedule of disaggregated revenues GIGA TurnOnGreen Fintech Sentinum AGREE Energy ROI Holding Co. Total Primary Geographical Markets North America $ 3,158,000 $ 1,181,000 $ - $ 8,745,000 $ 5,134,000 $ 11,699,000 $ 39,000 $ 672,000 $ 30,628,000 Europe 2,173,000 10,000 - - - 30,000 - - 2,213,000 Middle East and other 5,281,000 45,000 - - - - - - 5,326,000 Revenue from contracts with customers 10,612,000 1,236,000 - 8,745,000 5,134,000 11,729,000 39,000 672,000 38,167,000 Revenue, lending and trading activities (North America) - - (9,763,000 ) - - - - - (9,763,000 ) Total revenue $ 10,612,000 $ 1,236,000 $ (9,763,000 ) $ 8,745,000 $ 5,134,000 $ 11,729,000 $ 39,000 $ 672,000 $ 28,404,000 Major Goods or Services Radio frequency/microwave filters $ 3,125,000 $ - $ - $ - $ - $ - $ - $ - $ 3,125,000 Power supply units and systems 2,166,000 1,236,000 - - - - - - 3,402,000 Healthcare diagnostic systems 569,000 - - - - - - - 569,000 Defense systems 4,752,000 - - - - - - - 4,752,000 Digital assets mining - - - 8,490,000 - - - - 8,490,000 Hotel and real estate operations - - - 255,000 5,134,000 - - - 5,389,000 Crane rental - - - - - 11,700,000 - - 11,700,000 Other - - - - - 29,000 39,000 672,000 740,000 Revenue from contracts with customers 10,612,000 1,236,000 - 8,745,000 5,134,000 11,729,000 39,000 672,000 38,167,000 Revenue, lending and trading activities - - (9,763,000 ) - - - - - (9,763,000 ) Total revenue $ 10,612,000 $ 1,236,000 $ (9,763,000 ) $ 8,745,000 $ 5,134,000 $ 11,729,000 $ 39,000 $ 672,000 $ 28,404,000 Timing of Revenue Recognition Goods and services transferred at a point in time $ 5,511,000 $ - $ - $ 8,745,000 $ 5,134,000 $ 30,000 $ 39,000 $ 672,000 $ 20,131,000 Services transferred over time 5,101,000 1,236,000 - - - 11,699,000 - - 18,036,000 Revenue from contracts with customers $ 10,612,000 $ 1,236,000 $ - $ 8,745,000 $ 5,134,000 $ 11,729,000 $ 39,000 $ 672,000 $ 38,167,000 The Company’s disaggregated revenues consisted of the following for the six months ended June 30, 2024 (excludes Ault Disruptive, as that segment has no revenue): GIGA TurnOnGreen Fintech Sentinum AGREE Energy ROI Holding Co. Total Primary Geographical Markets North America $ 5,222,000 $ 2,338,000 $ - $ 20,494,000 $ 8,140,000 $ 24,618,000 $ 67,000 $ 973,000 $ 61,852,000 Europe 4,684,000 14,000 - - - 68,000 - - 4,766,000 Middle East and other 10,279,000 109,000 - - - - - - 10,388,000 Revenue from contracts with customers 20,185,000 2,461,000 - 20,494,000 8,140,000 24,686,000 67,000 973,000 77,006,000 Revenue, lending and trading activities (North America) - - (664,000 ) - - - - - (664,000 ) Total revenue $ 20,185,000 $ 2,461,000 $ (664,000 ) $ 20,494,000 $ 8,140,000 $ 24,686,000 $ 67,000 $ 973,000 $ 76,342,000 Major Goods or Services Radio frequency/microwave filters $ 5,216,000 $ - $ - $ - $ - $ - $ - $ - $ 5,216,000 Power supply units and systems 4,426,000 2,461,000 - - - - - - 6,887,000 Healthcare diagnostic systems 1,100,000 - - - - - - - 1,100,000 Defense systems 9,443,000 - - - - - - - 9,443,000 Digital assets mining - - - 19,937,000 - - - - 19,937,000 Hotel and real estate operations - - - 557,000 8,140,000 - - - 8,697,000 Crane rental - - - - - 24,618,000 - - 24,618,000 Other - - - - - 68,000 67,000 973,000 1,108,000 Revenue from contracts with customers 20,185,000 2,461,000 - 20,494,000 8,140,000 24,686,000 67,000 973,000 77,006,000 Revenue, lending and trading activities - - (664,000 ) - - - - - (664,000 ) Total revenue $ 20,185,000 $ 2,461,000 $ (664,000 ) $ 20,494,000 $ 8,140,000 $ 24,686,000 $ 67,000 $ 973,000 $ 76,342,000 Timing of Revenue Recognition Goods and services transferred at a point in time $ 10,274,000 $ 9,000 $ - $ 20,494,000 $ 8,140,000 $ 68,000 $ 67,000 $ 973,000 $ 40,025,000 Services transferred over time 9,911,000 2,452,000 - - - 24,618,000 - - 36,981,000 Revenue from contracts with customers $ 20,185,000 $ 2,461,000 $ - $ 20,494,000 $ 8,140,000 $ 24,686,000 $ 67,000 $ 973,000 $ 77,006,000 The Company’s disaggregated revenues consisted of the following for the three months ended June 30, 2023 (excludes Ault Disruptive, as that segment has no revenue): GIGA TurnOn Green Fintech Sentinum AGREE SMC BMI Energy Total Primary Geographical Markets North America $ 2,856,000 $ 541,000 $ - $ 8,693,000 $ 4,384,000 $ 2,625,000 $ 45,000 $ 12,590,000 $ 31,734,000 Europe 2,270,000 7,000 - - - - - 82,000 2,359,000 Middle East and other 3,614,000 176,000 - - - - - - 3,790,000 Revenue from contracts with customers 8,740,000 724,000 - 8,693,000 4,384,000 2,625,000 45,000 12,672,000 37,883,000 Revenue, lending and trading activities (North America) - - 9,525,000 - - - - - 9,525,000 Total revenue $ 8,740,000 $ 724,000 $ 9,525,000 $ 8,693,000 $ 4,384,000 $ 2,625,000 $ 45,000 $ 12,672,000 $ 47,408,000 Major Goods or Services RF/microwave filters $ 1,972,000 $ - $ - $ - $ - $ - $ - $ - $ 1,972,000 Power supply units & systems 1,564,000 645,000 - - - - - - 2,209,000 Healthcare diagnostic systems 1,101,000 - - - - - - - 1,101,000 Defense systems 3,899,000 - - - - - - - 3,899,000 Digital assets mining - - - 8,368,000 - - - - 8,368,000 Hotel and real estate operations - - - 325,000 4,384,000 - - - 4,709,000 Karaoke machines and related consumer goods - - - - - 2,625,000 - - 2,625,000 Crane rental - - - - - - - 12,590,000 12,590,000 Other 204,000 79,000 - - - - 45,000 82,000 410,000 Revenue from contracts with customers 8,740,000 724,000 - 8,693,000 4,384,000 2,625,000 45,000 12,672,000 37,883,000 Revenue, lending and trading activities - - 9,525,000 - - - - - 9,525,000 Total revenue $ 8,740,000 $ 724,000 $ 9,525,000 $ 8,693,000 $ 4,384,000 $ 2,625,000 $ 45,000 $ 12,672,000 $ 47,408,000 Timing of Revenue Recognition Goods transferred at a point in time $ 4,720,000 $ 722,000 $ - $ 8,693,000 $ 4,384,000 $ 2,625,000 $ 45,000 $ 82,000 $ 21,271,000 Services transferred over time 4,020,000 2,000 - - - - - 12,590,000 16,612,000 Revenue from contracts with customers $ 8,740,000 $ 724,000 $ - $ 8,693,000 $ 4,384,000 $ 2,625,000 $ 45,000 $ 12,672,000 $ 37,883,000 The Company’s disaggregated revenues consisted of the following for the six months ended June 30, 2023 (excludes Ault Disruptive, as that segment has no revenue): GIGA TurnOn Green Fintech Sentinum AGREE SMC BMI Energy Total Primary Geographical Markets North America $ 5,190,000 $ 1,326,000 $ - $ 16,498,000 $ 6,627,000 $ 6,008,000 $ 45,000 $ 25,675,000 $ 61,369,000 Europe 4,711,000 11,000 - - - - - 107,000 4,829,000 Middle East and other 7,547,000 263,000 - - - - - - 7,810,000 Revenue from contracts with customers 17,448,000 1,600,000 - 16,498,000 6,627,000 6,008,000 45,000 25,782,000 74,008,000 Revenue, lending and trading activities (North America) - - 4,586,000 - - - - - 4,586,000 Total revenue $ 17,448,000 $ 1,600,000 $ 4,586,000 $ 16,498,000 $ 6,627,000 $ 6,008,000 $ 45,000 $ 25,782,000 $ 78,594,000 Major Goods or Services RF/microwave filters $ 3,219,000 $ - $ - $ - $ - $ - $ - $ - $ 3,219,000 Power supply units & systems 4,678,000 1,470,000 - - - - - - 6,148,000 Healthcare diagnostic systems 2,238,000 - - - - - - - 2,238,000 Defense systems 6,564,000 - - - - - - - 6,564,000 Digital assets mining - - - 15,715,000 - - - - 15,715,000 Hotel and real estate operations - - - 783,000 6,627,000 - - - 7,410,000 Karaoke machines and related consumer goods - - - - - 6,008,000 - - 6,008,000 Crane rental - - - - - - - 25,236,000 25,236,000 Other 749,000 130,000 - - - - 45,000 546,000 1,470,000 Revenue from contracts with customers 17,448,000 1,600,000 - 16,498,000 6,627,000 6,008,000 45,000 25,782,000 74,008,000 Revenue, lending and trading activities - - 4,586,000 - - - - - 4,586,000 Total revenue $ 17,448,000 $ 1,600,000 $ 4,586,000 $ 16,498,000 $ 6,627,000 $ 6,008,000 $ 45,000 $ 25,782,000 $ 78,594,000 Timing of Revenue Recognition Goods transferred at a point in time $ 10,126,000 $ 1,595,000 $ - $ 16,498,000 $ 6,627,000 $ 6,008,000 $ 45,000 $ 546,000 $ 41,445,000 Services transferred over time 7,322,000 5,000 - - - - - 25,236,000 32,563,000 Revenue from contracts with customers $ 17,448,000 $ 1,600,000 $ - $ 16,498,000 $ 6,627,000 $ 6,008,000 $ 45,000 $ 25,782,000 $ 74,008,000

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Fair value, assets measured on recurring basis	Fair value, assets measured on recurring basis Fair Value Measurement at June 30, 2024 Total Level 1 Level 2 Level 3 Assets: Investment in common stock of Alzamend Neuro, Inc. $ 304,000 $ 304,000 $ - $ - Investments in marketable equity securities 33,000 33,000 - - Cash and marketable securities held in trust account 794,000 794,000 - - Digital assets 224,000 224,000 - - Total assets measured at fair value $ 1,355,000 $ 1,355,000 $ - $ - Liabilities: Warrant and embedded conversion feature liabilities $ 733,000 $ - $ - $ 733,000 Convertible promissory notes 18,980,000 - - 18,980,000 Total liabilities measured at fair value $ 19,713,000 $ - $ - $ 19,713,000 Fair Value Measurement at December 31, 2023 Total Level 1 Level 2 Level 3 Assets: Investment in common stock of Alzamend $ 679,000 $ 679,000 $ - $ - Investments in marketable equity securities 27,000 27,000 - - Cash and marketable securities held in trust account 2,200,000 2,200,000 - - Total assets measured at fair value $ 2,906,000 $ 2,906,000 $ - $ - Liabilities: Warrant and embedded conversion feature liabilities $ 1,742,000 $ - $ - $ 1,742,000 Convertible promissory notes 22,485,000 - - 22,485,000 Total liabilities measured at fair value $ 24,227,000 $ - $ - $ 24,227,000
Schedule of changes in fair value hierarchy	Schedule of changes in fair value hierarchy Level 3 Balance Fair Value Purchases, Transfer in Level 3 Balance Six months ended June 30, 2024 Warrant and embedded conversion feature liabilities $ 1,742,000 $ (1,009,000 ) $ - $ - $ 733,000 Convertible promissory notes 22,485,000 - 770,000 (4,275,000 ) 18,980,000 Six months ended June 30, 2023 Warrant and embedded conversion feature liabilities $ 2,967,000 $ (3,222,000 ) $ 5,860,000 $ - $ 5,605,000 Series E, F and G preferred stock liabilities - 91,000 8,500,000 (328,000 ) 8,263,000 Convertible promissory notes 10,571,000 - 8,832,000 - 19,403,000 Level 3 Balance Fair Value Purchases, Transfer in Level 3 Balance Three months ended June 30, 2024 Warrant and embedded conversion feature liabilities $ 715,000 $ 18,000 $ - $ - $ 733,000 Convertible promissory notes 21,180,000 - - (2,200,000 ) 18,980,000 Three months ended June 30, 2023 Warrant and embedded conversion feature liabilities $ 3,186,000 $ (1,911,000 ) $ 4,330,000 $ - $ 5,605,000 Series E, F and G preferred stock liabilities 8,500,000 91,000 - (328,000 ) 8,263,000 Convertible promissory notes 12,776,000 - 6,627,000 - 19,403,000

MARKETABLE EQUITY SECURITIES (T

MARKETABLE EQUITY SECURITIES (Tables)	6 Months Ended
MARKETABLE EQUITY SECURITIES (Tables)	Jun. 30, 2024
Marketable Equity Securities
Schedule of marketable securities	Schedule of marketable securities Marketable equity securities at June 30, 2024 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 5,591,000 $ 6,000 $ (5,064,000 ) $ 33,000 Marketable equity securities at December 31, 2023 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 5,119,000 $ 12,000 $ (5,104,000 ) $ 27,000

DIGITAL ASSETS (Tables)

DIGITAL ASSETS (Tables)	6 Months Ended
DIGITAL ASSETS (Tables)	Jun. 30, 2024
Digital Assets
Schedule of revenue from digital assets	Schedule of revenue from digital assets For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Revenue from mined digital assets at Sentinum owned and operated facilities $ 6,339,000 $ 7,367,000 $ 15,201,000 $ 14,714,000 Revenue from Sentinum digital mining equipment hosted at third-party facilities 2,151,000 1,001,000 4,736,000 1,001,000 Revenue, digital assets mining $ 8,490,000 $ 8,368,000 $ 19,937,000 $ 15,715,000
Schedule of activities of the digital assets	Schedule of activities of the digital assets Digital Assets Balance at January 1, 2024 $ 546,000 Additions of mined digital assets 15,201,000 Sale of digital assets (15,534,000 ) Payments to vendors with digital assets (19,000 ) Payment of notes payable with digital assets (506,000 ) Payment of interest payable with digital assets (142,000 ) Realized gain on sale of digital assets 651,000 Unrealized gain on digital assets 27,000 Balance at June 30, 2024 $ 224,000 Digital Assets Balance at January 1, 2023 $ 554,000 Additions of mined digital assets 14,714,000 Sale of digital assets (15,040,000 ) Payments to vendors with digital assets (13,000 ) Impairment of mined digital assets (263,000 ) Realized gain on sale of digital assets 348,000 Balance at June 30, 2023 $ 300,000

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	6 Months Ended
PROPERTY AND EQUIPMENT, NET (Tables)	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment June 30, 2024 December 31, 2023 Building, land and improvements $ 94,148,000 $ 101,524,000 Digital assets mining equipment 50,640,000 50,640,000 Crane rental equipment 34,364,000 34,469,000 Computer, software and related equipment 15,012,000 14,335,000 Aircraft 15,983,000 15,983,000 Other property and equipment 12,985,000 11,356,000 223,132,000 228,307,000 Accumulated depreciation and amortization (42,366,000 ) (30,953,000 ) Property and equipment, net $ 180,766,000 $ 197,354,000
Schedule of depreciation	Schedule of depreciation For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Depreciation expense $ 6,151,000 $ 7,966,000 $ 11,929,000 $ 13,876,000

INTANGIBLE ASSETS, NET (Tables)

INTANGIBLE ASSETS, NET (Tables)	6 Months Ended
INTANGIBLE ASSETS, NET (Tables)	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible asset	Schedule of intangible asset Useful Life June 30, 2024 December 31, 2023 Definite lived intangible assets: Developed technology 3 8 $ 1,769,000 $ 1,949,000 Customer list 8 10 3,540,000 3,596,000 Trade names 5 10 1,030,000 1,030,000 Domain name and other intangible assets 5 590,000 612,000 6,929,000 7,187,000 Accumulated amortization (2,079,000 ) (1,910,000 ) Total definite-lived intangible assets $ 4,850,000 $ 5,277,000 Indefinite lived intangible assets: Trade name and trademark Indefinite life 474,000 477,000 Total intangible assets, net $ 5,324,000 $ 5,754,000
Schedule of amortization expense	Schedule of amortization expense For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Amortization expense $ 55,000 $ 254,000 $ 212,000 $ 507,000
Schedule of estimated amortization expense	Schedule of estimated amortization expense 2024 (remainder) $ 569,000 2025 698,000 2026 698,000 2027 698,000 2028 688,000 2029 467,000 Thereafter 1,032,000 $ 4,850,000

GOODWILL (Tables)

GOODWILL (Tables)	6 Months Ended
GOODWILL (Tables)	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	Schedule of goodwill Goodwill Balance as of January 1, 2024 $ 6,088,000 Effect of exchange rate changes (172,000 ) Balance as of June 30, 2024 $ 5,916,000

INVESTMENTS _ RELATED PARTIES (

INVESTMENTS – RELATED PARTIES (Tables)	6 Months Ended
INVESTMENTS – RELATED PARTIES (Tables)	Jun. 30, 2024
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Abstract]
Schedule of investment	Schedule of investment Interest Due June 30, December 31, Rate Date 2024 2023 Promissory note, related party 8% Dec. 31, 2024 $ - $ 2,500,000 Accrued interest receivable Ault & Company - 568,000 Other - Alzamend - 900,000 Total investment in promissory notes and other, related parties $ - $ 3,968,000
Schedule of Interest income, related party	Schedule of Interest income, related party For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Interest income, related party $ - $ 50,000 $ - $ 100,000
Schedule of investment in common stock	Schedule of investment in common stock Investments in common stock, related parties at June 30, 2024 Cost Gross unrealized losses Fair value Common shares $ 24,697,000 $ (24,393,000 ) $ 304,000 Alzamend series B convertible preferred stock, warrants $ 2,100,000 $ - $ 2,100,000 Investments in common stock, related parties at December 31, 2023 Cost Gross unrealized losses Fair value Common shares $ 24,688,000 $ (24,009,000 ) $ 679,000
Schedule of investment in warrants and common stock	Schedule of investment in warrants and common stock For the Three Months Ended June 30, 2024 2023 Balance at April 1 $ 768,000 $ 4,856,000 Investment in common stock of Alzamend 3,000 10,000 Unrealized gain (loss) in common stock of Alzamend (467,000 ) 970,000 Balance at June 30 $ 304,000 $ 5,836,000 The following table summarizes the changes in the Company’s investments in Alzamend common stock during the six months ended June 30, 2024 and 2023: For the Six Months Ended June 30, 2024 2023 Balance at January 1 $ 679,000 $ 6,449,000 Investment in common stock of Alzamend 8,000 15,000 Unrealized gain (loss) in common stock of Alzamend (383,000 ) (628,000 ) Balance at June 30 $ 304,000 $ 5,836,000
Schedule of investment in warrants and preferred stock	Schedule of investment in warrants and preferred stock June 30, December 31, 2024 2023 Investment in Alzamend preferred stock $ 2,100,000 $ - Total investment in other investments securities, related party $ 2,100,000 $ -

EQUITY METHOD INVESTMENT (Table

EQUITY METHOD INVESTMENT (Tables)	6 Months Ended
EQUITY METHOD INVESTMENT (Tables)	Jun. 30, 2024
Equity Method Investments and Joint Ventures [Abstract]
Schedule of equity investments in unconsolidated entity – SMC	Schedule of equity investments in unconsolidated entity – SMC Rollforward investment in unconsolidated entity Amount Beginning balance - April 1, 2024 $ 1,290,000 Loss from investment in unconsolidated entity (1,290,000 ) Ending balance - June 30, 2024 $ - The following table summarizes the changes in the Company’s equity investments in an unconsolidated entity, SMC, included in other assets on the condensed consolidated balance sheet, during the six months ended June 30, 2024: Rollforward investment in unconsolidated entity Amount Beginning balance - January 1, 2024 $ 1,957,000 Loss from investment in unconsolidated entity (1,957,000 ) Ending balance - June 30, 2024 $ -
Schedule of summarized statements of operations	Schedule of summarized statements of operations For the Three For the Six June 30, June 30, 2024 2024 Revenue $ 2,440,000 $ 4,866,000 Gross profit $ 324,000 $ 826,000 Loss from operations $ (6,154,000 ) $ (8,441,000 ) Net loss $ (6,119,000 ) $ (8,486,000 )
Schedule of summarized balance sheet information	Schedule of summarized balance sheet information June 30, December 31, 2024 2023 Current assets $ 11,791,000 $ 23,206,000 Non-current assets $ 576,000 $ 4,509,000 Current liabilities $ 9,103,000 $ 16,209,000 Non-current liabilities $ 4,136,000 $ 3,928,000

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	6 Months Ended
ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	Jun. 30, 2024
Payables and Accruals [Abstract]
Schedule of other current liabilities	Schedule of other current liabilities June 30, December 31, 2024 2023 Accounts payable $ 27,038,000 $ 34,485,000 Accrued payroll and payroll taxes 9,961,000 9,963,000 Financial instrument liabilities 578,000 832,000 Interest payable 7,397,000 4,197,000 Accrued legal 2,502,000 2,340,000 Accrued lender profit participation rights 1,642,000 1,661,000 Other accrued expenses 19,676,000 15,947,000 $ 68,794,000 $ 69,425,000

REDEEMABLE NONCONTROLLING INT_2

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY (Tables)	6 Months Ended
	Jun. 30, 2024
Redeemable Noncontrolling Interests In Equity Of Subsidiary Liability
Redeemable noncontrolling interests in equity of subsidiary liability	Redeemable noncontrolling interests in equity of subsidiary liability For the Three Months Ended June 30, 2024 2023 Redeemable noncontrolling interests in equity of subsidiaries as of April 1 $ 784,000 $ 118,672,000 Redemption of ADRT common stock - (120,064,000 ) Remeasurement of carrying value to redemption value 11,000 3,343,000 Redeemable noncontrolling interests in equity of subsidiaries as of June 30 $ 795,000 $ 1,951,000 The following table summarizes the changes in the Company’s redeemable noncontrolling interests in equity of subsidiaries during the six months ended June 30, 2024 and 2023: For the Six Months Ended June 30, 2024 2023 Redeemable noncontrolling interests in equity of subsidiaries as of January 1 $ 2,224,000 $ 117,993,000 Redemption of ADRT common stock (1,463,000 ) (120,064,000 ) Remeasurement of carrying value to redemption value 34,000 4,022,000 Redeemable noncontrolling interests in equity of subsidiaries as of June 30 $ 795,000 $ 1,951,000

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
NOTES PAYABLE (Tables)	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of notes payable	Schedule of notes payable Collateral Guarantors Interest rate Due date June 30, 2024 December 31, 2023 AGREE secured construction loans AGREE hotels 7.0% January 1, 2025 $ 68,689,000 $ 67,632,000 Circle 8 revolving credit facility Circle 8 cranes with a book value of $30.2 million - 8.4% December 16, 2025 15,031,000 15,907,000 16% promissory note (in default) - Ault & Company and Milton C. Ault, III 16.0% July 15, 2024 4,822,000 2,572,000 Circle 8 equipment financing notes Circle 8 equipment with a book value of $4.5 million - 10.5% September 15, 2025 June 15, 2027 4,638,000 5,629,000 15% term notes - Milton C. Ault, III 15.0% September 30, 2024 3,499,000 - 15% promissory notes - Milton C. Ault, III 15.0% December 4, 2024 2,400,000 - 8% demand loans - - 8.0% Upon demand - 950,000 Short-term bank credit facilities - - 5.2% Renews monthly 2,718,000 1,464,000 Sentinum note payable - - 12.5% - - 1,067,000 ROI promissory note (in default) - - 18.0% April 30, 2024 2,094,000 - Other ($0.9 million in default) - - - - 2,948,000 3,518,000 Total notes payable $ 106,839,000 $ 98,739,000 Less: Unamortized debt discounts (748,000 ) (453,000 ) Total notes payable, net $ 106,091,000 $ 98,286,000 Less: current portion (89,643,000 ) (12,866,000 ) Notes payable – long-term portion $ 16,448,000 $ 85,420,000
Schedule of maturities	Schedule of maturities Year 2024 (remainder) $ 20,930,000 2025 85,497,000 2026 382,000 2027 15,000 2028 15,000 $ 106,839,000
Schedule of interest expense	Schedule of interest expense For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Contractual interest expense $ 3,336,000 $ 2,547,000 $ 6,622,000 $ 5,942,000 Forbearance fees 750,000 6,198,000 2,250,000 7,538,000 Amortization of debt discount 1,297,000 7,182,000 3,434,000 16,177,000 Total interest expense $ 5,383,000 $ 15,927,000 $ 12,306,000 $ 29,657,000

NOTES PAYABLE, RELATED PARTY (T

NOTES PAYABLE, RELATED PARTY (Tables)	6 Months Ended
NOTES PAYABLE, RELATED PARTY (Tables)	Jun. 30, 2024
Notes Payable Related Party
Schedule of notes payable, related party	Schedule of notes payable, related party Interest rate Due date June 30, 2024 December 31, 2023 Notes from officers – Ault Alliance 18% - $ - $ 98,000 Notes from officers - TurnOnGreen 14% Past due 46,000 51,000 Notes from board member - ROI No interest Upon demand 50,000 90,000 Ault & Company advances No interest Upon demand - 1,909,000 Advances from officers - GIGA 8% Upon demand 53,000 52,000 Other related party advances No interest Upon demand 134,000 175,000 Total notes payable $ 283,000 $ 2,375,000
Schedule of interest expense, related party	Schedule of interest expense, related party For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Interest expense, related party $ 3,000 $ - $ 19,000 $ -

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	6 Months Ended
CONVERTIBLE NOTES (Tables)	Jun. 30, 2024
Convertible Notes
Schedule of convertible notes payable	Schedule of convertible notes payable Conversion price per Interest rate Due date June 30, 2024 December 31, 2023 Convertible promissory note – original issue discount (“OID”) only 90% of 5-day VWAP OID Only September 28, 2024 $ 443,000 $ 1,673,000 Avalanche International Corp. (“AVLP”) convertible promissory notes, principal $ 0.35 7% August 22, 2025 9,911,000 9,911,000 GIGA senior secured convertible notes - in default (1) $ 0.25 18% October 11, 2024 4,381,000 4,388,000 ROI senior secured convertible note - in default (1) $ 0.11 OID Only April 27, 2024 4,245,000 6,513,000 Fair value of embedded conversion options 154,000 910,000 Total convertible notes payable 19,134,000 23,395,000 Less: unamortized debt discounts (75,000 ) (2,179,000 ) Total convertible notes payable, net of financing cost, long term $ 19,059,000 $ 21,216,000 Less: current portion (9,606,000 ) (11,763,000 ) Convertible notes payable, net of financing cost – long-term portion $ 9,453,000 $ 9,453,000 (1) See Arena litigation discussed in Note 22 below.
Schedule of contractual maturities	Schedule of contractual maturities Year Principal 2024 $ 9,069,000 2025 9,911,000 $ 18,980,000
Schedule of weighted average assumptions	Schedule of weighted average assumptions June 30, 2024 December 31, 2023 At Inception Contractual term in years Variable 2.7 1.0 Volatility 75% 82% 111% Dividend yield 0% 0% 0% Risk-free interest rate 4.9% 4.0% 3.5%
Schedule of derivative liabilities	Schedule of derivative liabilities Balance as of January 1, 2024 $ 910,000 Change in fair value (756,000 ) Ending balance as of June 30, 2024 $ 154,000

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	6 Months Ended
NET LOSS PER SHARE (Tables)	Jun. 30, 2024
Earnings Per Share [Abstract]
Schedule of net loss per share	Schedule of net loss per share June 30, June 30, 2024 2023 Convertible preferred stock 125,748,000 - Warrants 14,918,000 2,000 Convertible notes 355,000 - Stock options 1,000 1,000 Total 141,022,000 3,000

SEGMENT AND CUSTOMERS INFORMA_2

SEGMENT AND CUSTOMERS INFORMATION (Tables)	6 Months Ended
SEGMENT AND CUSTOMERS INFORMATION (Tables)	Jun. 30, 2024
Segment Reporting [Abstract]
Schedule of operating segments	Schedule of operating segments GIGA TurnOnGreen Fintech Sentinum AGREE Ault Energy ROI Holding Co. Total Revenue $ 20,185,000 $ 2,461,000 $ - $ - $ - $ - $ 68,000 $ 67,000 $ 973,000 $ 23,754,000 Revenue, digital assets mining - - - 19,937,000 - - - - - 19,937,000 Revenue, hotel and real estate operations - - - 557,000 8,140,000 - - - - 8,697,000 Revenue, crane operations - - - - - - 24,618,000 - - 24,618,000 Revenue, lending and trading activities - - (664,000 ) - - - - - - (664,000 ) Total revenues $ 20,185,000 $ 2,461,000 $ (664,000 ) $ 20,494,000 $ 8,140,000 $ - $ 24,686,000 $ 67,000 $ 973,000 $ 76,342,000 Depreciation and amortization expense $ 392,000 $ 48,000 $ - $ 8,152,000 $ 391,000 $ - $ 2,087,000 $ 38,000 $ 1,033,000 $ 12,141,000 Impairment of property and equipment $ - $ - $ - $ - $ 7,955,000 $ - $ - $ - $ - $ 7,955,000 (Loss) income from operations $ (3,033,000 ) $ (1,302,000 ) $ (850,000 ) $ 2,821,000 $ (7,582,000 ) $ (664,000 ) $ 950,000 $ (7,014,000 ) $ (9,632,000 ) $ (26,306,000 ) Interest expense $ (769,000 ) $ (157,000 ) $ (8,000 ) $ (118,000 ) $ (2,983,000 ) $ (38,000 ) $ (2,011,000 ) $ (2,543,000 ) $ (3,679,000 ) $ (12,306,000 ) Capital expenditures for the six months ended June 30, 2024 $ 244,000 $ 8,000 $ - $ 985,000 $ 662,000 $ - $ 1,866,000 $ 59,000 $ 73,000 $ 3,897,000 Segment identifiable $ 26,949,000 $ 3,939,000 $ 18,306,000 $ 52,949,000 $ 84,379,000 $ 847,000 $ 50,359,000 $ 1,179,000 $ 25,956,000 $ 264,863,000 Three months ended June 30, 2024 GIGA TurnOnGreen Fintech Sentinum AGREE Ault Energy ROI Holding Co. Total Revenue $ 10,612,000 $ 1,236,000 $ - $ - $ - $ - $ 29,000 $ 39,000 $ 672,000 $ 12,588,000 Revenue, digital assets mining - - - 8,490,000 - - - - - 8,490,000 Revenue, hotel and real estate operations - - - 255,000 5,134,000 - - - - 5,389,000 Revenue, crane operations - - - - - - 11,700,000 - - 11,700,000 Revenue, lending and trading activities - - (9,763,000 ) - - - - - - (9,763,000 ) Total revenues $ 10,612,000 $ 1,236,000 $ (9,763,000 ) $ 8,745,000 $ 5,134,000 $ - $ 11,729,000 $ 39,000 $ 672,000 $ 28,404,000 Depreciation and amortization expense $ 95,000 $ 24,000 $ - $ 4,101,000 $ 391,000 $ - $ 1,057,000 $ 20,000 $ 518,000 $ 6,206,000 Impairment of property and equipment $ - $ - $ - $ - $ 7,955,000 $ - $ - $ - $ - $ 7,955,000 (Loss) income from operations $ 445,000 $ (807,000 ) $ (9,858,000 ) $ (548,000 ) $ (7,804,000 ) $ (278,000 ) $ (238,000 ) $ (3,352,000 ) $ (4,485,000 ) $ (26,925,000 ) Interest expense $ (142,000 ) $ (88,000 ) $ (3,000 ) $ - $ (960,000 ) $ (22,000 ) $ (944,000 ) $ (942,000 ) $ (2,282,000 ) $ (5,383,000 ) Capital expenditures $ 193,000 $ - $ - $ 692,000 $ 73,000 $ - $ 1,415,000 $ 29,000 $ 24,000 $ 2,426,000 The following data presents the revenues, expenditures and other operating data of the Company and its operating segments for the three and six months ended June 30, 2023: Six Months Ended June 30, 2023 GIGA TurnOn Green Fintech Sentinum AGREE Ault SMC Energy ROI Holding Co. Total Revenue $ 17,448,000 $ 1,600,000 $ - $ - $ - $ - $ 6,008,000 $ 546,000 $ 45,000 $ - $ 25,647,000 Revenue, digital assets mining - - - 15,715,000 - - - - - - 15,715,000 Revenue, commercial real estate leases - - - 783,000 - - - - - - 783,000 Revenue, lending and trading activities - - 4,586,000 - - - - - - - 4,586,000 Revenue, crane operations - - - - - - - 25,236,000 - - 25,236,000 Revenue, hotel operations - - - - 6,627,000 - - - - - 6,627,000 Total revenues $ 17,448,000 $ 1,600,000 $ 4,586,000 $ 16,498,000 $ 6,627,000 $ - $ 6,008,000 $ 25,782,000 $ 45,000 $ - $ 78,594,000 Depreciation and amortization expense $ 566,000 $ 44,000 $ - $ 8,570,000 $ 1,634,000 $ - $ 441,000 $ 1,980,000 $ 120,000 $ 1,028,000 $ 14,383,000 Income (loss) from operations $ (5,117,000 ) $ (2,569,000 ) $ 2,130,000 $ (1,702,000 ) $ (1,399,000 ) $ (838,000 ) $ (4,779,000 ) $ (32,721,000 ) $ (20,275,000 ) $ (14,653,000 ) $ (81,923,000 ) Capital expenditures for the six months ended June 30, 2023 $ 135,000 $ 10,000 $ - $ 1,165,000 $ 5,517,000 $ - $ 184,000 $ 1,336,000 $ 407,000 $ 2,592,000 $ 11,346,000 Identifiable assets $ 31,374,000 $ 4,714,000 $ 17,027,000 $ 59,903,000 $ 90,991,000 $ 2,347,000 $ - $ 46,557,000 $ 9,920,000 $ 30,266,000 $ 293,102,000 Three Months Ended June 30, 2023 GIGA TurnOn Green Fintech Sentinum AGREE Ault SMC Energy ROI Holding Co. Total Revenue $ 8,740,000 $ 724,000 $ - $ - $ - $ - $ 2,625,000 $ 82,000 $ 45,000 $ - $ 12,216,000 Revenue, digital assets mining - - - 8,368,000 - - - - - - 8,368,000 Revenue, commercial real estate leases - - - 325,000 - - - - - - 325,000 Revenue, lending and trading activities - - 9,525,000 - - - - - - - 9,525,000 Revenue, crane operations - - - - - - - 12,590,000 - - 12,590,000 Revenue, hotel operations - - - - 4,384,000 - - - - - 4,384,000 Total revenues $ 8,740,000 $ 724,000 $ 9,525,000 $ 8,693,000 $ 4,384,000 $ - $ 2,625,000 $ 12,672,000 $ 45,000 $ - $ 47,408,000 Depreciation and amortization expense $ (24,000 ) $ (99,000 ) $ - $ 5,235,000 $ 796,000 $ - $ 70,000 $ 910,000 $ 37,000 $ 418,000 $ 7,343,000 Income (loss) from operations $ (2,445,000 ) $ (1,589,000 ) $ 9,115,000 $ (1,227,000 ) $ 156,000 $ (455,000 ) $ (2,528,000 ) $ (34,691,000 ) $ (12,219,000 ) $ (4,622,000 ) $ (50,505,000 ) Capital expenditures $ 89,000 $ - $ - $ 113,000 $ 2,818,000 $ - $ 42,000 $ 1,005,000 $ - $ 258,000 $ 4,325,000

CONCENTRATIONS OF CREDIT AND _2

CONCENTRATIONS OF CREDIT AND REVENUE RISK (Tables)	6 Months Ended
CONCENTRATIONS OF CREDIT AND REVENUE RISK (Tables)	Jun. 30, 2024
Concentrations Of Credit And Revenue Risk
Schedule of gross accounts receivable	Schedule of gross accounts receivable Accounts Receivable Revenue For the Three Months Ended For the Six Months Ended June 30, December 31, June 30, June 30, 2024 2023 2024 2023 2024 2023 Customer A * * 22% * 20% * Customer B * * * * * 15% Customer C 26% 15% 16% * 11% * * less than 10%

LIQUIDITY AND FINANCIAL CONDI_2

LIQUIDITY AND FINANCIAL CONDITION (Details Narrative)	Jun. 30, 2024 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 9,600,000
Working capital	$ 162,400,000

CHANGE IN PLAN OF SALE OF AGR_2

CHANGE IN PLAN OF SALE OF AGREE HOTEL PROPERTIES (Details Narrative)	3 Months Ended
	Jun. 30, 2024 USD ($)
Real Estate Assets [Member]
Property, Plant and Equipment [Line Items]
Loss on impairment of property and equipment	$ 8,000,000

REVENUE DISAGGREGATION (Details

REVENUE DISAGGREGATION (Details) - USD ($)	3 Months Ended		6 Months Ended
REVENUE DISAGGREGATION (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disaggregation of Revenue [Line Items]
Total revenue	$ 28,404,000	$ 47,408,000	$ 76,342,000	$ 78,594,000
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	20,131,000	21,271,000	40,025,000	41,445,000
Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	38,167,000	37,883,000	77,006,000	74,008,000
Radio frequency microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue	3,125,000		5,216,000
Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue	3,402,000	2,209,000	6,887,000	6,148,000
Healthcare diagnostic systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue	569,000	1,101,000	1,100,000	2,238,000
Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue	4,752,000	3,899,000	9,443,000	6,564,000
Digital Assets Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue	8,490,000		19,937,000
Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,389,000	4,709,000	8,697,000	7,410,000
Crane Rental [Member]
Disaggregation of Revenue [Line Items]
Total revenue	11,700,000	12,590,000	24,618,000	25,236,000
Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue	740,000	410,000	1,108,000	1,470,000
Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	38,167,000	37,883,000	77,006,000	74,008,000
Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue	(9,763,000)	9,525,000	(664,000)	4,586,000
Total [Member]
Disaggregation of Revenue [Line Items]
Total revenue	28,404,000	47,408,000	76,342,000	78,594,000
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	18,036,000	16,612,000	36,981,000	32,563,000
RF/microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue		1,972,000		3,219,000
Digital Currency Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue		8,368,000		15,715,000
Karaoke machines and releated consumer goods [Member]
Disaggregation of Revenue [Line Items]
Total revenue		2,625,000		6,008,000
Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue	38,167,000	37,883,000	77,006,000	74,008,000
North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	30,628,000	31,734,000	61,852,000	61,369,000
North America [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue	(9,763,000)	9,525,000	(664,000)	4,586,000
Europe [Member]
Disaggregation of Revenue [Line Items]
Total revenue	2,213,000	2,359,000	4,766,000	4,829,000
Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,326,000	3,790,000	10,388,000	7,810,000
GIGA [Member]
Disaggregation of Revenue [Line Items]
Total revenue	10,612,000	8,740,000	20,185,000	17,448,000
GIGA [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,511,000	4,720,000	10,274,000	10,126,000
GIGA [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,101,000	4,020,000	9,911,000	7,322,000
GIGA [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	10,612,000	8,740,000	20,185,000	17,448,000
GIGA [Member] \| Radio frequency microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue	3,125,000		5,216,000
GIGA [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue	2,166,000	1,564,000	4,426,000	4,678,000
GIGA [Member] \| Healthcare diagnostic systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue	569,000	1,101,000	1,100,000	2,238,000
GIGA [Member] \| Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue	4,752,000	3,899,000	9,443,000	6,564,000
GIGA [Member] \| Digital Assets Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
GIGA [Member] \| Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue
GIGA [Member] \| Crane Rental [Member]
Disaggregation of Revenue [Line Items]
Total revenue
GIGA [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue		204,000		749,000
GIGA [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	10,612,000		20,185,000
GIGA [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
GIGA [Member] \| Total [Member]
Disaggregation of Revenue [Line Items]
Total revenue	10,612,000	8,740,000	20,185,000	17,448,000
GIGA [Member] \| RF/microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue		1,972,000		3,219,000
GIGA [Member] \| Digital Currency Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
GIGA [Member] \| Karaoke machines and releated consumer goods [Member]
Disaggregation of Revenue [Line Items]
Total revenue
GIGA [Member] \| Revenue from contracts with customers [Member]
Disaggregation of Revenue [Line Items]
Total revenue		8,740,000		17,448,000
GIGA [Member] \| Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue	10,612,000	8,740,000	20,185,000	17,448,000
GIGA [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	3,158,000	2,856,000	5,222,000	5,190,000
GIGA [Member] \| North America [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
GIGA [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Total revenue	2,173,000	2,270,000	4,684,000	4,711,000
GIGA [Member] \| Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,281,000	3,614,000	10,279,000	7,547,000
Turn On Green [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,236,000	724,000	2,461,000	1,600,000
Turn On Green [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue		722,000	9,000	1,595,000
Turn On Green [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,236,000	2,000	2,452,000	5,000
Turn On Green [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,236,000	724,000	2,461,000	1,600,000
Turn On Green [Member] \| Radio frequency microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Turn On Green [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,236,000	645,000	2,461,000	1,470,000
Turn On Green [Member] \| Healthcare diagnostic systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Turn On Green [Member] \| Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Turn On Green [Member] \| Digital Assets Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Turn On Green [Member] \| Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Turn On Green [Member] \| Crane Rental [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Turn On Green [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue		79,000		130,000
Turn On Green [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,236,000	724,000	2,461,000	1,600,000
Turn On Green [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Turn On Green [Member] \| Total [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,236,000	724,000	2,461,000	1,600,000
Turn On Green [Member] \| RF/microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Turn On Green [Member] \| Digital Currency Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Turn On Green [Member] \| Karaoke machines and releated consumer goods [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Turn On Green [Member] \| Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,236,000	724,000	2,461,000	1,600,000
Turn On Green [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,181,000	541,000	2,338,000	1,326,000
Turn On Green [Member] \| North America [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Turn On Green [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Total revenue	10,000	7,000	14,000	11,000
Turn On Green [Member] \| Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue	45,000	176,000	109,000	263,000
Fintech [Member]
Disaggregation of Revenue [Line Items]
Total revenue	(9,763,000)	9,525,000	(664,000)	4,586,000
Fintech [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Radio frequency microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Healthcare diagnostic systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Digital Assets Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Crane Rental [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue	(9,763,000)	9,525,000	(664,000)	4,586,000
Fintech [Member] \| Total [Member]
Disaggregation of Revenue [Line Items]
Total revenue	(9,763,000)	9,525,000	(664,000)	4,586,000
Fintech [Member] \| RF/microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Digital Currency Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Karaoke machines and releated consumer goods [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| North America [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue	(9,763,000)	9,525,000	(664,000)	4,586,000
Fintech [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member]
Disaggregation of Revenue [Line Items]
Total revenue	8,745,000	8,693,000	20,494,000	16,498,000
Sentinum [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	8,745,000	8,693,000	20,494,000	16,498,000
Sentinum [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	8,745,000	8,693,000	20,494,000	16,498,000
Sentinum [Member] \| Radio frequency microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member] \| Healthcare diagnostic systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member] \| Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member] \| Digital Assets Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue	8,490,000		19,937,000
Sentinum [Member] \| Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue	255,000	325,000	557,000	783,000
Sentinum [Member] \| Crane Rental [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	8,745,000	8,693,000	20,494,000	16,498,000
Sentinum [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member] \| Total [Member]
Disaggregation of Revenue [Line Items]
Total revenue	8,745,000	8,693,000	20,494,000	16,498,000
Sentinum [Member] \| AGREE [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,134,000		8,140,000
Sentinum [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member] \| RF/microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member] \| Digital Currency Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue		8,368,000		15,715,000
Sentinum [Member] \| Karaoke machines and releated consumer goods [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member] \| Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue	8,745,000	8,693,000	20,494,000	16,498,000
Sentinum [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	8,745,000	8,693,000	20,494,000	16,498,000
Sentinum [Member] \| North America [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member] \| Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,134,000	4,384,000	8,140,000	6,627,000
AGREE [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,134,000	4,384,000	8,140,000	6,627,000
AGREE [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,134,000	4,384,000	8,140,000	6,627,000
AGREE [Member] \| Radio frequency microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Healthcare diagnostic systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Digital Assets Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,134,000	4,384,000	8,140,000	6,627,000
AGREE [Member] \| Crane Rental [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,134,000	4,384,000	8,140,000	6,627,000
AGREE [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Total [Member]
Disaggregation of Revenue [Line Items]
Total revenue		4,384,000		6,627,000
AGREE [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| RF/microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Digital Currency Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Karaoke machines and releated consumer goods [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,134,000	4,384,000	8,140,000	6,627,000
AGREE [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,134,000	4,384,000	8,140,000	6,627,000
AGREE [Member] \| North America [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member]
Disaggregation of Revenue [Line Items]
Total revenue	11,729,000	12,672,000	24,686,000	25,782,000
Energy [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	30,000	82,000	68,000	546,000
Energy [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	11,729,000	12,672,000	24,686,000	25,782,000
Energy [Member] \| Radio frequency microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member] \| Healthcare diagnostic systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member] \| Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member] \| Digital Assets Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member] \| Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member] \| Crane Rental [Member]
Disaggregation of Revenue [Line Items]
Total revenue	11,700,000	12,590,000	24,618,000	25,236,000
Energy [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue	29,000	82,000	68,000	546,000
Energy [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	11,729,000	12,672,000	24,686,000	25,782,000
Energy [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member] \| Total [Member]
Disaggregation of Revenue [Line Items]
Total revenue	11,729,000	12,672,000	24,686,000	25,782,000
Energy [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	11,699,000	12,590,000	24,618,000	25,236,000
Energy [Member] \| RF/microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member] \| Digital Currency Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member] \| Karaoke machines and releated consumer goods [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member] \| Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue	11,729,000	12,672,000	24,686,000	25,782,000
Energy [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	11,699,000	12,590,000	24,618,000	25,675,000
Energy [Member] \| North America [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Total revenue	30,000	82,000	68,000	107,000
Energy [Member] \| Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member]
Disaggregation of Revenue [Line Items]
Total revenue	39,000		67,000
ROI [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	39,000		67,000
ROI [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	39,000		67,000
ROI [Member] \| Radio frequency microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Healthcare diagnostic systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Digital Assets Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Crane Rental [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue	39,000		67,000
ROI [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	39,000		67,000
ROI [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Total [Member]
Disaggregation of Revenue [Line Items]
Total revenue	39,000		67,000
ROI [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue	39,000		67,000
ROI [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	39,000		67,000
ROI [Member] \| North America [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member]
Disaggregation of Revenue [Line Items]
Total revenue	672,000		973,000
Holding Company [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	672,000		973,000
Holding Company [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	672,000		973,000
Holding Company [Member] \| Radio frequency microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member] \| Healthcare diagnostic systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member] \| Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member] \| Digital Assets Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member] \| Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member] \| Crane Rental [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue	672,000		973,000
Holding Company [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	672,000		973,000
Holding Company [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member] \| Total [Member]
Disaggregation of Revenue [Line Items]
Total revenue	672,000		973,000
Holding Company [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member] \| Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue	672,000		973,000
Holding Company [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	672,000		973,000
Holding Company [Member] \| North America [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member] \| Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member]
Disaggregation of Revenue [Line Items]
Total revenue		2,625,000		6,008,000
SMC [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue		2,625,000		6,008,000
SMC [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue		2,625,000		6,008,000
SMC [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Healthcare diagnostic systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Crane Rental [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue		2,625,000		6,008,000
SMC [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Total [Member]
Disaggregation of Revenue [Line Items]
Total revenue		2,625,000		6,008,000
SMC [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| RF/microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Digital Currency Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Karaoke machines and releated consumer goods [Member]
Disaggregation of Revenue [Line Items]
Total revenue		2,625,000		6,008,000
SMC [Member] \| Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue		2,625,000		6,008,000
SMC [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue		2,625,000		6,008,000
SMC [Member] \| North America [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue
BMI [Member]
Disaggregation of Revenue [Line Items]
Total revenue		45,000		45,000
BMI [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue		45,000		45,000
BMI [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue		45,000		45,000
BMI [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
BMI [Member] \| Healthcare diagnostic systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
BMI [Member] \| Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
BMI [Member] \| Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue
BMI [Member] \| Crane Rental [Member]
Disaggregation of Revenue [Line Items]
Total revenue
BMI [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue		45,000		45,000
BMI [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue		45,000		45,000
BMI [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
BMI [Member] \| Total [Member]
Disaggregation of Revenue [Line Items]
Total revenue		45,000		45,000
BMI [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue
BMI [Member] \| RF/microwave filters [Member]
Disaggregation of Revenue [Line Items]
Total revenue
BMI [Member] \| Digital Currency Mining [Member]
Disaggregation of Revenue [Line Items]
Total revenue
BMI [Member] \| Karaoke machines and releated consumer goods [Member]
Disaggregation of Revenue [Line Items]
Total revenue
BMI [Member] \| Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue		45,000		45,000
BMI [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue		45,000		45,000
BMI [Member] \| North America [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
BMI [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Total revenue
BMI [Member] \| Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($)	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Fair Value, Inputs, Level 3 [Member] \| Warrant and embedded conversion feature liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	$ 733,000	$ 715,000	$ 1,742,000	$ 5,605,000	$ 3,186,000	$ 2,967,000
Fair Value, Inputs, Level 3 [Member] \| Convertible promissory notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	18,980,000	$ 21,180,000	22,485,000	$ 19,403,000	$ 12,776,000	$ 10,571,000
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	1,355,000		2,906,000
Total liabilities measured at fair value	733,000		1,742,000
Fair Value, Recurring [Member] \| Warrant and embedded conversion feature liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	18,980,000		22,485,000
Fair Value, Recurring [Member] \| Convertible promissory notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	19,713,000		24,227,000
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	1,355,000		2,906,000
Total liabilities measured at fair value
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Warrant and embedded conversion feature liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Convertible promissory notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Total liabilities measured at fair value
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Warrant and embedded conversion feature liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Convertible promissory notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Total liabilities measured at fair value	733,000		1,742,000
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Warrant and embedded conversion feature liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	18,980,000		22,485,000
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Convertible promissory notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	19,713,000		24,227,000
Alzamend Neuro Inc [Member] \| Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	304,000		679,000
Alzamend Neuro Inc [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	304,000		679,000
Alzamend Neuro Inc [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Alzamend Neuro Inc [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Marketable Equity Securities [Member] \| Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	33,000		27,000
Marketable Equity Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	33,000		27,000
Marketable Equity Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Marketable Equity Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Cash and marketable securities held in trust [Member] \| Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	794,000		2,200,000
Cash and marketable securities held in trust [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	794,000		2,200,000
Cash and marketable securities held in trust [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Cash and marketable securities held in trust [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Digital Assets [Member] \| Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	224,000
Digital Assets [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	224,000
Digital Assets [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Digital Assets [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value

FAIR VALUE OF FINANCIAL INSTR_4

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 1) - Fair Value, Inputs, Level 3 [Member] - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Warrant and embedded conversion feature liabilities [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Balance at beginning of period	$ 715,000	$ 3,186,000	$ 1,742,000	$ 2,967,000
Fair Value Adjustments	18,000	(1,911,000)	(1,009,000)	(3,222,000)
Purchases, Sales and Settlements		4,330,000		5,860,000
Transfer in and/or out of Level 3
Balance at end of period	733,000	5,605,000	733,000	5,605,000
Convertible promissory notes [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Balance at beginning of period	21,180,000	12,776,000	22,485,000	10,571,000
Fair Value Adjustments
Purchases, Sales and Settlements		6,627,000	770,000	8,832,000
Transfer in and/or out of Level 3	(2,200,000)		(4,275,000)
Balance at end of period	$ 18,980,000	19,403,000	$ 18,980,000	19,403,000
Series E, F and G preferred stock liabilities [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Balance at beginning of period		8,500,000
Fair Value Adjustments		91,000		91,000
Purchases, Sales and Settlements				8,500,000
Transfer in and/or out of Level 3		(328,000)		(328,000)
Balance at end of period		$ 8,263,000		$ 8,263,000

EQUITY INVESTMENTS FOR WHICH _2

EQUITY INVESTMENTS FOR WHICH MEASUREMENT ALTERNATIVE HAS BEEN SELECTED (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Dec. 31, 2023
Equity Investments For Which Measurement Alternative Has Been Selected
Equity investments in other securities	$ 13,800,000		$ 13,800,000	$ 21,800,000
Equity method investment, other than temporary impairment	$ 6,300,000	$ 11,600,000
Prior year adjustments		$ 9,600,000	$ 6,300,000

MARKETABLE EQUITY SECURITIES (D

MARKETABLE EQUITY SECURITIES (Details) - Common Stock [Member] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of Investments [Line Items]
Cost	$ 5,591,000	$ 5,119,000
Gross unrealized gains	6,000	12,000
Gross unrealized losses	(5,064,000)	(5,104,000)
Fair value	$ 33,000	$ 27,000

DIGITAL ASSETS (Details)

DIGITAL ASSETS (Details) - USD ($)	3 Months Ended		6 Months Ended
DIGITAL ASSETS (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Mined digital assets at sentinum owned and operated facilities [Member]
Property, Plant and Equipment [Line Items]
Revenues	$ 6,339,000	$ 7,367,000	$ 15,201,000	$ 14,714,000
Digital Assets [Member]
Property, Plant and Equipment [Line Items]
Revenues	2,151,000	1,001,000	19,937,000	15,715,000
Sentinum mining equipment hosted at third party facilities [Member]
Property, Plant and Equipment [Line Items]
Revenues	$ 8,490,000	$ 8,368,000	$ 4,736,000	$ 1,001,000

DIGITAL ASSETS (Details 1)

DIGITAL ASSETS (Details 1) - USD ($)	3 Months Ended		6 Months Ended
DIGITAL ASSETS (Details 1) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment [Line Items]
Impairment of mined digital assets		$ 124,000		$ 263,000
Digital Assets [Member]
Property, Plant and Equipment [Line Items]
Beginning balance			546,000	554,000
Additions of mined digital assets			15,201,000	14,714,000
Sale of digital assets			(15,534,000)	(15,040,000)
Payments to vendors with digital assets			(19,000)	(13,000)
Impairment of mined digital assets				(263,000)
Payment of notes payable with digital assets			(506,000)
Payment of interest payable with digital assets			(142,000)
Realized gain on sale of digital assets			651,000	348,000
Unrealized gain on digital assets			27,000
Ending balance	$ 224,000	$ 300,000	$ 224,000	$ 300,000

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 223,132,000	$ 228,307,000
Accumulated depreciation and amortization	(42,366,000)	(30,953,000)
Property, Plant and Equipment, Net	180,766,000	197,354,000
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	94,148,000	101,524,000
Digital assets mining equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	50,640,000	50,640,000
Crane Rental Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	34,364,000	34,469,000
Computer Software, Intangible Asset [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	15,012,000	14,335,000
Aircraft [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	15,983,000	15,983,000
Other Property And Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 12,985,000	$ 11,356,000

PROPERTY AND EQUIPMENT, NET (_2

PROPERTY AND EQUIPMENT, NET (Details 1) - USD ($)	3 Months Ended		6 Months Ended
PROPERTY AND EQUIPMENT, NET (Details 1) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 6,151,000	$ 7,966,000	$ 11,929,000	$ 13,876,000

INTANGIBLE ASSETS, NET (Details

INTANGIBLE ASSETS, NET (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 6,929,000	$ 7,187,000
Accumulated amortization	(2,079,000)	(1,910,000)
Total definite-lived intangible assets	4,850,000	5,277,000
Intangible assets, net	5,324,000	5,754,000
Developed Technology [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 1,769,000	1,949,000
Developed Technology [Member] \| Minimum [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	3 years
Developed Technology [Member] \| Maximum [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	8 years
Customer Lists [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 3,540,000	3,596,000
Customer Lists [Member] \| Minimum [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	8 years
Customer Lists [Member] \| Maximum [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	10 years
Trade Names [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 1,030,000	1,030,000
Trade Names [Member] \| Minimum [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	5 years
Trade Names [Member] \| Maximum [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	10 years
Domain name and other intangible assets [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	5 years
Intangible assets, gross	$ 590,000	612,000
Trademarks and Trade Names [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 474,000	$ 477,000

INTANGIBLE ASSETS, NET (Detai_2

INTANGIBLE ASSETS, NET (Details 1) - USD ($)	3 Months Ended		6 Months Ended
INTANGIBLE ASSETS, NET (Details 1) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 55,000	$ 254,000	$ 212,000	$ 507,000

INTANGIBLE ASSETS, NET (Detai_3

INTANGIBLE ASSETS, NET (Details 2)	Jun. 30, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024 (remainder)	$ 569,000
2025	698,000
2026	698,000
2027	698,000
2028	688,000
2029	467,000
Thereafter	1,032,000
Finite-Lived Intangible Assets, Net	$ 4,850,000

GOODWILL (Details)

GOODWILL (Details)	6 Months Ended
GOODWILL (Details)	Jun. 30, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Beginning Balance	$ 6,088,000
Effect of exchange rate changes	(172,000)
Ending Balance	$ 5,916,000

INTANGIBLE ASSETS, NET (Detai_4

INTANGIBLE ASSETS, NET (Details Narrative)	6 Months Ended
INTANGIBLE ASSETS, NET (Details Narrative)	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Estimated useful lives description	intangible assets subject to amortization have an average remaining useful life of 7.5 years.

INVESTMENTS - RELATED PARTIES (

INVESTMENTS - RELATED PARTIES (Details) - USD ($)	6 Months Ended
INVESTMENTS - RELATED PARTIES (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2023
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Abstract]
Interest Rate	8%
Due date	Dec. 31, 2024
Investment in promissory note of Ault & Company		$ 2,500,000
Accrued interest receivable Ault & Company		568,000
Other - Alzamend		900,000
Total investment in promissory notes and other, related parties		$ 3,968,000

INVESTMENTS - RELATED PARTIES_2

INVESTMENTS - RELATED PARTIES (Details 1) - USD ($)	3 Months Ended		6 Months Ended
INVESTMENTS - RELATED PARTIES (Details 1) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Abstract]
Interest income, related party		$ 50,000		$ 100,000

INVESTMENTS - RELATED PARTIES_3

INVESTMENTS - RELATED PARTIES (Details 2) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Fair value	$ 19,200,000
Common Stock [Member]
Cost	24,697,000	$ 24,688,000
Gross unrealized losses	(24,393,000)	(24,009,000)
Fair value	304,000	$ 679,000
Alzamend Series B Convertible Preferred Stock Warrants [Member]
Cost	2,100,000
Gross unrealized losses
Fair value	$ 2,100,000

INVESTMENTS - RELATED PARTIES_4

INVESTMENTS - RELATED PARTIES (Details 3) - USD ($)	3 Months Ended		6 Months Ended
INVESTMENTS - RELATED PARTIES (Details 3) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Abstract]
Beginning Balance	$ 768,000	$ 4,856,000	$ 679,000	$ 6,449,000
Investment in common stock of Alzamend	3,000	10,000	8,000	15,000
Unrealized loss in common stock of Alzamend	(467,000)	970,000	(383,000)	(628,000)
Ending Balance	$ 304,000	$ 5,836,000	$ 304,000	$ 5,836,000

INVESTMENTS - RELATED PARTIES_5

INVESTMENTS - RELATED PARTIES (Details 4) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Abstract]
Investment in Alzamend preferred stock	$ 2,100,000
Total investment in other investments securities, related party	$ 2,100,000

INVESTMENTS _ RELATED PARTIES_2

INVESTMENTS – RELATED PARTIES (Details Narrative)	6 Months Ended
INVESTMENTS – RELATED PARTIES (Details Narrative)	Jun. 30, 2024 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Loan loss reserve	$ 3,100,000
Messrs Ault [Member]
Defined Benefit Plan Disclosure [Line Items]
Related party payment	50,000
Nisser [Member]
Defined Benefit Plan Disclosure [Line Items]
Related party payment	$ 50,000

EQUITY METHOD INVESTMENT (Detai

EQUITY METHOD INVESTMENT (Details) - USD ($)	3 Months Ended		6 Months Ended
EQUITY METHOD INVESTMENT (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
Loss from investment in unconsolidated entity	$ (1,291,000)		$ (1,958,000)
SMC Acquisition [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance	1,290,000		1,957,000
Loss from investment in unconsolidated entity	(1,290,000)		(1,957,000)
Ending balance

EQUITY METHOD INVESTMENT (Det_2

EQUITY METHOD INVESTMENT (Details 1) - USD ($)	3 Months Ended		6 Months Ended
EQUITY METHOD INVESTMENT (Details 1) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
Gross profit	$ (628,000)	$ 17,885,000	$ 19,070,000	$ 19,925,000
Net loss	(33,927,000)	$ (60,683,000)	(30,210,000)	$ (109,329,000)
SMC [Member]
Restructuring Cost and Reserve [Line Items]
Revenue	2,440,000		4,866,000
Gross profit	324,000		826,000
Loss from operations	(6,154,000)		(8,441,000)
Net loss	$ (6,119,000)		$ (8,486,000)

EQUITY METHOD INVESTMENT (Det_3

EQUITY METHOD INVESTMENT (Details 2) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Current assets	$ 47,206,000	$ 49,843,000
Current liabilities	209,608,000	137,469,000
SMC [Member]
Restructuring Cost and Reserve [Line Items]
Current assets	11,791,000	23,206,000
Non-current assets	576,000	4,509,000
Current liabilities	9,103,000	16,209,000
Non-current liabilities	$ 4,136,000	$ 3,928,000

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounts payable	$ 27,038,000	$ 34,485,000
Accrued payroll and payroll taxes	9,961,000	9,963,000
Financial instrument liabilities	578,000	832,000
Interest payable	7,397,000	4,197,000
Accrued legal	2,502,000	2,340,000
Accrued lender profit participation rights	1,642,000	1,661,000
Other accrued expenses	19,676,000	15,947,000
Total	$ 68,794,000	$ 69,425,000

DIVIDEND PAYABLE IN TURNONGRE_2

DIVIDEND PAYABLE IN TURNONGREEN COMMON STOCK (Details Narrative)	6 Months Ended
	Jun. 30, 2024 USD ($) shares
Dividend Payable In Turnongreen Common Stock
Dividend payable shares	25,000,000
Shares purchased	25,000,000
Non-controlling interest \| $	$ 4,900,000

ROI TRANSFERS OF WHITE RIVER _2

ROI TRANSFERS OF WHITE RIVER COMMON STOCK (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
	Feb. 14, 2024	Jun. 30, 2024
Roi Transfers Of White River Common Stock
Shares held in employee trust, shares		12,000,000
Investment owned, fair value		$ 19,200,000
Unrealized gain		$ 17,900,000
Ault lending transfer description	ROI transferred 2.5 million shares of White River common stock with a carryover basis of $0.5 million and a fair value of $7.5 million on the date of transfer to Ault Lending.

REDEEMABLE NONCONTROLLING INT_3

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Redeemable Noncontrolling Interests In Equity Of Subsidiary Liability
Redeemable noncontrolling interests at beginning	$ 784,000	$ 118,672,000	$ 2,224,000	$ 117,993,000
Redemption of ADRT common stock		(120,064,000)	(1,463,000)	(120,064,000)
Remeasurement of carrying value to redemption value	11,000	3,343,000	34,000	4,022,000
Redeemable noncontrolling interests at ending	$ 795,000	$ 1,951,000	$ 795,000	$ 1,951,000

REDEEMABLE NONCONTROLLING INT_4

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY (Details Narrative)	6 Months Ended
	Jun. 30, 2024 USD ($)
Redeemable Noncontrolling Interests In Equity Of Subsidiary Liability
Redeemable noncontrolling interests in equity of subsidiaries	$ 800,000
Stock redeemed during the period, value	$ 1,400,000

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	6 Months Ended
NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total notes payable	$ 106,839,000	$ 98,739,000
Unamortized debt discounts	(748,000)	(453,000)
Total notes payable, net	106,091,000	98,286,000
Less: current portion	(89,643,000)	(12,866,000)
Notes payable - long-term portion	$ 16,448,000	85,420,000
AGREE Secured Construction Loans [Member]
Short-Term Debt [Line Items]
Collateral	AGREE hotels
Interest rate	7%
Due date	Jan. 01, 2025
Total notes payable	$ 68,689,000	67,632,000
Circle 8 Revolving Credit Facility [Member]
Short-Term Debt [Line Items]
Collateral	Circle 8 cranes with a book value of $30.2 million
Interest rate	8.40%
Due date	Dec. 16, 2025
Total notes payable	$ 15,031,000	15,907,000
Promissory Note 16 Percent [Member]
Short-Term Debt [Line Items]
Interest rate	16%
Due date	Jul. 15, 2024
Total notes payable	$ 4,822,000	2,572,000
Circle 8 equipment financing notes [Member]
Short-Term Debt [Line Items]
Collateral	Circle 8 equipment with a book value of $4.5 million
Interest rate	10.50%
Total notes payable	$ 4,638,000	950,000
Circle 8 equipment financing notes [Member] \| Minimum [Member]
Short-Term Debt [Line Items]
Due date	Sep. 15, 2025
Circle 8 equipment financing notes [Member] \| Maximum [Member]
Short-Term Debt [Line Items]
Due date	Jun. 15, 2027
Secured Promissory Notes 8 Percent [Member]
Short-Term Debt [Line Items]
Interest rate	8%
Total notes payable		5,629,000
Term Note 15 Percent [Member]
Short-Term Debt [Line Items]
Interest rate	15%
Due date	Sep. 30, 2024
Total notes payable	$ 3,499,000
Promissory Note 15 Percent [Member]
Short-Term Debt [Line Items]
Interest rate	15%
Due date	Dec. 04, 2024
Total notes payable	$ 2,400,000
Shortrm Bank Credit Facilities [Member]
Short-Term Debt [Line Items]
Interest rate	5.20%
Total notes payable	$ 2,718,000	1,464,000
Sentinum Note Payable [Member]
Short-Term Debt [Line Items]
Interest rate	12.50%
Total notes payable		1,067,000
ROI Promissory Note [Member]
Short-Term Debt [Line Items]
Interest rate	18%
Due date	Apr. 30, 2024
Total notes payable	$ 2,094,000
Other [Member]
Short-Term Debt [Line Items]
Total notes payable	$ 2,948,000	$ 3,518,000

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1)	Jun. 30, 2024 USD ($)
Debt Disclosure [Abstract]
2024 (remainder)	$ 20,930,000
2025	85,497,000
2026	382,000
2027	15,000
2028	15,000
Total	$ 106,839,000

NOTES PAYABLE (Details 2)

NOTES PAYABLE (Details 2) - USD ($)	3 Months Ended		6 Months Ended
NOTES PAYABLE (Details 2) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Debt Disclosure [Abstract]
Contractual interest expense	$ 3,336,000	$ 2,547,000	$ 6,622,000	$ 5,942,000
Forbearance fees	750,000	6,198,000	2,250,000	7,538,000
Amortization of debt discount	1,297,000	7,182,000	3,434,000	16,177,000
Total interest expense	$ 5,383,000	$ 15,927,000	$ 12,306,000	$ 29,657,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)			3 Months Ended	6 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Jun. 04, 2024	Feb. 09, 2024	Apr. 29, 2024	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Convertible notes payable				$ 9,453,000		$ 9,453,000
Net proceeds from notes payable				10,660,000	$ 30,665,000
R O I 15 Percentage Term Note [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Convertible notes payable		$ 1,770,000
Interest rate		15%
Net proceeds from notes payable		$ 1,750,000
Principal amount		$ 2,100,000
Interest rate, increase		18%
Maturity date		Apr. 30, 2024
Term Note 15 Percentage [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Convertible notes payable			$ 3,500,000
Interest rate			15%
Net proceeds from notes payable			$ 3,100,000
Maturity date			Sep. 30, 2024
Credit Agreement 20 Million [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest rate	15%
Principal amount	$ 2,000,000
Maturity date	Dec. 04, 2024
Line of Credit	$ 20,000,000
Advance credit	$ 2,000,000
Original issue discount				$ 400,000
Original issuance discount	20%

NOTES PAYABLE, RELATED PARTY (D

NOTES PAYABLE, RELATED PARTY (Details) - USD ($)	6 Months Ended
NOTES PAYABLE, RELATED PARTY (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Notes payable, related party	$ 283,000	$ 2,375,000
Notes From Officers Ault Alliance [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest rate	18%
Notes payable, related party		98,000
Notes from officers turn on green [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest rate	14%
Notes payable, related party	$ 46,000	51,000
Notes from board member ROI [Member]
Defined Benefit Plan Disclosure [Line Items]
Notes payable, related party	50,000	90,000
Ault and company advances [Member]
Defined Benefit Plan Disclosure [Line Items]
Notes payable, related party		1,909,000
Advances from officers GIGA [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest rate	8%
Notes payable, related party	$ 53,000	52,000
Other Related Party Advances [Member]
Defined Benefit Plan Disclosure [Line Items]
Notes payable, related party	$ 134,000	$ 175,000

NOTES PAYABLE, RELATED PARTY _2

NOTES PAYABLE, RELATED PARTY (Details 1) - USD ($)	3 Months Ended		6 Months Ended
NOTES PAYABLE, RELATED PARTY (Details 1) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Notes Payable Related Party
Interest expense, related party	$ 3,000		$ 19,000

CONVERTIBLE NOTES (Details)

CONVERTIBLE NOTES (Details) - USD ($)		6 Months Ended
CONVERTIBLE NOTES (Details) - USD ($)		Jun. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Total convertible notes payable		$ 154,000	$ 910,000
Fair value of embedded options and derivatives		19,134,000	23,395,000
Less: unamortized debt discounts		(75,000)	(2,179,000)
Total convertible notes payable, net of financing cost, long term		19,059,000	21,216,000
Less: current portion		(9,606,000)	(11,763,000)
Convertible Notes Payable Net of Financing Cost Long Term		$ 9,453,000	9,453,000
Convertible Promissory Note [Member]
Debt Instrument [Line Items]
Due date		Sep. 28, 2024
Total convertible notes payable		$ 443,000	1,673,000
AVLP Convertible Promissory Notes [Member]
Debt Instrument [Line Items]
Due date		Aug. 22, 2025
Total convertible notes payable		$ 9,911,000	9,911,000
Conversion price per share		$ 0.35
Interest rate on convertible note		7%
GIGA Senior Secured Convertible Notes [Member]
Debt Instrument [Line Items]
Due date	[1]	Oct. 11, 2024
Total convertible notes payable	[1]	$ 4,381,000	4,388,000
Conversion price per share		$ 0.25
Interest rate on convertible note	[1]	18%
ROI Senior Secured Convertible Note [Member]
Debt Instrument [Line Items]
Due date	[1]	Apr. 27, 2024
Total convertible notes payable	[1]	$ 4,245,000	$ 6,513,000
Conversion price per share		$ 0.11

[1]See Arena litigation discussed in Note 22 below.

CONVERTIBLE NOTES (Details 1)

CONVERTIBLE NOTES (Details 1)	Jun. 30, 2024 USD ($)
Debt Instrument [Line Items]
2024	$ 20,930,000
2025	85,497,000
Convertible notes payable	106,839,000
Convertible Debt [Member]
Debt Instrument [Line Items]
2024	9,069,000
2025	9,911,000
Convertible notes payable	$ 18,980,000

CONVERTIBLE NOTES (Details 2)

CONVERTIBLE NOTES (Details 2)	5 Months Ended	6 Months Ended	12 Months Ended
CONVERTIBLE NOTES (Details 2)	Sep. 30, 2023	Jun. 30, 2024	Dec. 31, 2023
Convertible Notes
Contractual term in years	1 year		2 years 8 months 12 days
Volatility	111%	75%	82%
Dividend yield	0%	0%	0%
Risk-free interest rate	3.50%	4.90%	4%

CONVERTIBLE NOTES (Details 3)

CONVERTIBLE NOTES (Details 3)	6 Months Ended
CONVERTIBLE NOTES (Details 3)	Jun. 30, 2024 USD ($)
Convertible Notes
Beginning balance	$ 910,000
Change in fair value	(756,000)
Ending balance	$ 154,000

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended		6 Months Ended
CONVERTIBLE NOTES (Details Narrative) - USD ($)	Mar. 11, 2024	Jul. 18, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Debt Instrument [Line Items]
Gain on extinguishment of debt			$ (663,000)	$ (91,000)	$ 742,000	$ (154,000)
Senior Secured Convertible Notes [Member]
Debt Instrument [Line Items]
Gain on extinguishment of debt					1,400,000
Converted amount					2,300,000
Converted amount			$ 900,000		$ 900,000
Convertible promissory notes [Member] \| Investor [Member]
Debt Instrument [Line Items]
Sale of stock amount	$ 2,000,000	$ 5,400,000
Debt instrument, interest rate during period	6%	10%
Common stock convertible conversion price	$ 0.35	$ 0.22
Gain on extinguishment of debt	$ 700,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Jul. 08, 2024	Jun. 30, 2024	May 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Damaged property costs	$ 4,200,000		$ 3,750,000
Accrued contingent loss		$ 2,500,000		$ 2,300,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	6 Months Ended
STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Jun. 20, 2024	Jun. 30, 2024	Jun. 30, 2024	Dec. 31, 2023
Series C Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, par value per share		$ 0.001	$ 0.001	$ 0.001
At The Market Issuance Sales Agreement [Member] \| Series C Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sold an aggregate shares		500	2,500
Number of shares agreed to purchase		100,000	700,000
Number of shares agreed to purchase, value		$ 500,000	$ 2,500,000
At The Market Issuance Sales Agreement [Member] \| Common Stock [Member] \| Issuances 2023 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sold an aggregate shares		0	25,600,000
Proceeds from issuance of common stock		$ 0	$ 14,600,000
ELOC Purchase Agreement [Member] \| Orion equity partners LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares agreed to purchase, value	$ 25,000,000
Interest rate	13%
Term	36 months
ELOC Purchase Agreement [Member] \| Series D Cumulative Redeemable Perpetual Preferred Stock [Member] \| Orion equity partners LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, par value per share	$ 0.001

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Effective income tax rate reconciliation, percent	0.10%	2.20%	0.10%	1%
Income tax provision	$ 24,000	$ 1,400,000	$ 20,000	$ 1,100,000
Effective income tax rate reconciliation, at federal statutory income tax rate, percent			21%

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - shares	6 Months Ended
NET LOSS PER SHARE (Details) - shares	Jun. 30, 2024	Jun. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	141,022,000	3,000
Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	125,748,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	14,918,000	2,000
Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	355,000
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	1,000	1,000

SEGMENT AND CUSTOMERS INFORMA_3

SEGMENT AND CUSTOMERS INFORMATION (Details) - USD ($)	3 Months Ended		6 Months Ended
SEGMENT AND CUSTOMERS INFORMATION (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting Information [Line Items]
Impairment of property and equipment	$ 7,955,000		$ 7,955,000
Income (loss) from operations	(26,925,000)	(50,505,000)	(26,306,000)	(81,923,000)
Interest expense	5,383,000	15,927,000	12,306,000	29,657,000
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	12,588,000	12,216,000	23,754,000	25,647,000
Revenue, digital assets mining	8,490,000	8,368,000	19,937,000	15,715,000
Revenue, commercial real estate leases		325,000		783,000
Revenue, hotel and real estate operations	5,389,000		8,697,000
Revenue, crane operations	11,700,000	12,590,000	24,618,000	25,236,000
Revenue, hotel operations		4,384,000		6,627,000
Revenue, lending and trading activities	(9,763,000)	9,525,000	(664,000)	4,586,000
Total revenues	28,404,000	47,408,000	76,342,000	78,594,000
Depreciation and amortization expense	6,206,000	7,343,000	12,141,000	14,383,000
Impairment of property and equipment	7,955,000		7,955,000
Income (loss) from operations	(26,925,000)	(50,505,000)	(26,306,000)	(81,923,000)
Interest expense	(5,383,000)		(12,306,000)
Capital expenditures	2,426,000	4,325,000	3,897,000	11,346,000
Identifiable assets			264,863,000	293,102,000
Operating Segments [Member] \| GIGA [Member]
Segment Reporting Information [Line Items]
Revenue	10,612,000	8,740,000	20,185,000	17,448,000
Revenue, digital assets mining
Revenue, commercial real estate leases
Revenue, hotel and real estate operations
Revenue, crane operations
Revenue, hotel operations
Revenue, lending and trading activities
Total revenues	10,612,000	8,740,000	20,185,000	17,448,000
Depreciation and amortization expense	95,000	(24,000)	392,000	566,000
Impairment of property and equipment
Income (loss) from operations	445,000	(2,445,000)	(3,033,000)	(5,117,000)
Interest expense	(142,000)		(769,000)
Capital expenditures	193,000	89,000	244,000	135,000
Identifiable assets			26,949,000	31,374,000
Operating Segments [Member] \| Turn On Green [Member]
Segment Reporting Information [Line Items]
Revenue	1,236,000	724,000	2,461,000	1,600,000
Revenue, digital assets mining
Revenue, commercial real estate leases
Revenue, hotel and real estate operations
Revenue, crane operations
Revenue, hotel operations
Revenue, lending and trading activities
Total revenues	1,236,000	724,000	2,461,000	1,600,000
Depreciation and amortization expense	24,000	(99,000)	48,000	44,000
Impairment of property and equipment
Income (loss) from operations	(807,000)	(1,589,000)	(1,302,000)	(2,569,000)
Interest expense	(88,000)		(157,000)
Capital expenditures			8,000	10,000
Identifiable assets			3,939,000	4,714,000
Operating Segments [Member] \| Fintech [Member]
Segment Reporting Information [Line Items]
Revenue
Revenue, digital assets mining
Revenue, commercial real estate leases
Revenue, hotel and real estate operations
Revenue, crane operations
Revenue, hotel operations
Revenue, lending and trading activities	(9,763,000)	9,525,000	(664,000)	4,586,000
Total revenues	(9,763,000)	9,525,000	(664,000)	4,586,000
Depreciation and amortization expense
Impairment of property and equipment
Income (loss) from operations	(9,858,000)	9,115,000	(850,000)	2,130,000
Interest expense	(3,000)		(8,000)
Capital expenditures
Identifiable assets			18,306,000	17,027,000
Operating Segments [Member] \| Sentinum [Member]
Segment Reporting Information [Line Items]
Revenue
Revenue, digital assets mining	8,490,000	8,368,000	19,937,000	15,715,000
Revenue, commercial real estate leases		325,000		783,000
Revenue, hotel and real estate operations	255,000		557,000
Revenue, crane operations
Revenue, hotel operations
Revenue, lending and trading activities
Total revenues	8,745,000	8,693,000	20,494,000	16,498,000
Depreciation and amortization expense	4,101,000	5,235,000	8,152,000	8,570,000
Impairment of property and equipment
Income (loss) from operations	(548,000)	(1,227,000)	2,821,000	(1,702,000)
Interest expense			(118,000)
Capital expenditures	692,000	113,000	985,000	1,165,000
Identifiable assets			52,949,000	59,903,000
Operating Segments [Member] \| AGREE [Member]
Segment Reporting Information [Line Items]
Revenue
Revenue, digital assets mining
Revenue, commercial real estate leases
Revenue, hotel and real estate operations	5,134,000		8,140,000
Revenue, crane operations
Revenue, hotel operations		4,384,000		6,627,000
Revenue, lending and trading activities
Total revenues	5,134,000	4,384,000	8,140,000	6,627,000
Depreciation and amortization expense	391,000	796,000	391,000	1,634,000
Impairment of property and equipment	7,955,000		7,955,000
Income (loss) from operations	(7,804,000)	156,000	(7,582,000)	(1,399,000)
Interest expense	(960,000)		(2,983,000)
Capital expenditures	73,000	2,818,000	662,000	5,517,000
Identifiable assets			84,379,000	90,991,000
Operating Segments [Member] \| Ault Disruptive [Member]
Segment Reporting Information [Line Items]
Revenue
Revenue, digital assets mining
Revenue, commercial real estate leases
Revenue, hotel and real estate operations
Revenue, crane operations
Revenue, hotel operations
Revenue, lending and trading activities
Total revenues
Depreciation and amortization expense
Impairment of property and equipment
Income (loss) from operations	(278,000)	(455,000)	(664,000)	(838,000)
Interest expense	(22,000)		(38,000)
Capital expenditures
Identifiable assets			847,000	2,347,000
Operating Segments [Member] \| Energy [Member]
Segment Reporting Information [Line Items]
Revenue	29,000	82,000	68,000	546,000
Revenue, digital assets mining
Revenue, commercial real estate leases
Revenue, hotel and real estate operations
Revenue, crane operations	11,700,000	12,590,000	24,618,000	25,236,000
Revenue, hotel operations
Revenue, lending and trading activities
Total revenues	11,729,000	12,672,000	24,686,000	25,782,000
Depreciation and amortization expense	1,057,000	910,000	2,087,000	1,980,000
Impairment of property and equipment
Income (loss) from operations	(238,000)	(34,691,000)	950,000	(32,721,000)
Interest expense	(944,000)		(2,011,000)
Capital expenditures	1,415,000	1,005,000	1,866,000	1,336,000
Identifiable assets			50,359,000	46,557,000
Operating Segments [Member] \| ROI [Member]
Segment Reporting Information [Line Items]
Revenue	39,000	45,000	67,000	45,000
Revenue, digital assets mining
Revenue, commercial real estate leases
Revenue, hotel and real estate operations
Revenue, crane operations
Revenue, hotel operations
Revenue, lending and trading activities
Total revenues	39,000	45,000	67,000	45,000
Depreciation and amortization expense	20,000	37,000	38,000	120,000
Impairment of property and equipment
Income (loss) from operations	(3,352,000)	(12,219,000)	(7,014,000)	(20,275,000)
Interest expense	(942,000)		(2,543,000)
Capital expenditures	29,000		59,000	407,000
Identifiable assets			1,179,000	9,920,000
Operating Segments [Member] \| Holding Company [Member]
Segment Reporting Information [Line Items]
Revenue	672,000		973,000
Revenue, digital assets mining
Revenue, commercial real estate leases
Revenue, hotel and real estate operations
Revenue, crane operations
Revenue, hotel operations
Revenue, lending and trading activities
Total revenues	672,000		973,000
Depreciation and amortization expense	518,000	418,000	1,033,000	1,028,000
Impairment of property and equipment
Income (loss) from operations	(4,485,000)	(4,622,000)	(9,632,000)	(14,653,000)
Interest expense	(2,282,000)		(3,679,000)
Capital expenditures	$ 24,000	258,000	73,000	2,592,000
Identifiable assets			$ 25,956,000	30,266,000
Operating Segments [Member] \| SMC [Member]
Segment Reporting Information [Line Items]
Revenue		2,625,000		6,008,000
Revenue, digital assets mining
Revenue, commercial real estate leases
Revenue, crane operations
Revenue, hotel operations
Revenue, lending and trading activities
Total revenues		2,625,000		6,008,000
Depreciation and amortization expense		70,000		441,000
Income (loss) from operations		(2,528,000)		(4,779,000)
Capital expenditures		$ 42,000		184,000
Identifiable assets

CONCENTRATIONS OF CREDIT AND _3

CONCENTRATIONS OF CREDIT AND REVENUE RISK (Details) - Customer Concentration Risk [Member]	3 Months Ended	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Revenue Benchmark [Member] \| Customer A [Member]
Product Information [Line Items]
Concentration risk, percentage	22%	20%
Revenue Benchmark [Member] \| Customer C [Member]
Product Information [Line Items]
Concentration risk, percentage	16%	11%
Accounts Receivable [Member] \| Customer B [Member]
Product Information [Line Items]
Concentration risk, percentage			15%
Accounts Receivable [Member] \| Customer C [Member]
Product Information [Line Items]
Concentration risk, percentage		26%		15%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)				1 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Aug. 02, 2024	Jul. 02, 2024	Mar. 11, 2024	Jul. 18, 2024	Aug. 16, 2024	Jul. 25, 2024	Jun. 30, 2024	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Restricted cash						$ 7,400,000	$ 7,264,000	$ 5,663,000
Deposit					$ 1,500,000	$ 600,000
Convertible promissory notes [Member] \| Investor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Original issue discount				$ 500,000
Sale of stock amount			$ 2,000,000	$ 5,400,000
Interest rate			6%	10%
Stock purchase price				$ 4,900,000
Maturity date				Oct. 19, 2024
Common stock convertible conversion price			$ 0.35	$ 0.22
Term Note [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Instrument, Face Amount		$ 1,800,000
Original issue discount		$ 1,500,000
Ault And Company [Member] \| Series C Preferred Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Sale of stock, number of shares issued in transaction	300
Warrants purchase	100,000
Purchase price	$ 300,000