Hyperscale Data (GPUS) 10-Q19 Nov 242024 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2024	Nov. 19, 2024
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	1-12711
Entity Registrant Name	HYPERSCALE DATA, 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	GPUS
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	GPUS
Security Exchange Name	NYSEAMER

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
CURRENT ASSETS
Cash and cash equivalents	$ 7,190,000	$ 6,105,000
Restricted cash	8,259,000	4,962,000
Marketable equity securities	687,000	27,000
Accounts receivable, net	6,824,000	6,736,000
Inventories	1,823,000	1,790,000
Investment in promissory notes and other, related party	14,786,000	3,968,000
Loans receivable, current	1,169,000	1,234,000
Prepaid expenses and other current assets	4,240,000	5,221,000
Current assets of discontinued operations		32,367,000
TOTAL CURRENT ASSETS	44,978,000	62,410,000
Cash and marketable securities held in trust account	804,000	2,200,000
Intangible assets, net	3,682,000	4,047,000
Goodwill	295,000	295,000
Property and equipment, net	160,874,000	195,666,000
Right-of-use assets	3,570,000	3,409,000
Investments in common stock and equity securities, related party	2,231,000	679,000
Investments in other equity securities	5,274,000	21,767,000
Other assets	9,785,000	8,717,000
TOTAL ASSETS	231,493,000	299,190,000
CURRENT LIABILITIES
Accounts payable and accrued expenses	58,474,000	55,422,000
Operating lease liability, current	1,442,000	1,376,000
Notes payable, current	87,730,000	11,692,000
Notes payable, related party, current	171,000	2,375,000
Convertible notes payable, current	9,725,000	7,375,000
Guarantee liability	38,900,000	38,900,000
Current liabilities of discontinued operations		22,664,000
TOTAL CURRENT LIABILITIES	196,442,000	139,804,000
LONG TERM LIABILITIES
Operating lease liability, non-current	2,339,000	2,163,000
Notes payable, non-current	16,760,000	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	228,444,000	240,290,000
Redeemable non-controlling interests in equity of subsidiaries	804,000	2,224,000
STOCKHOLDERS’ EQUITY
Additional paid-in capital	661,606,000	644,852,000
Accumulated deficit	(627,124,000)	(567,469,000)
Accumulated other comprehensive loss	(1,222,000)	(2,097,000)
Treasury stock, at cost	(30,571,000)	(30,571,000)
TOTAL HYPERSCALE DATA STOCKHOLDERS’ EQUITY	2,728,000	44,719,000
Non-controlling interest	(483,000)	11,957,000
TOTAL STOCKHOLDERS’ EQUITY	2,245,000	56,676,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	231,493,000	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	39,000	4,000
Common Class B [Member]
STOCKHOLDERS’ EQUITY
Common Stock, value

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Sep. 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	44,300	41,500
Preferred stock, shares outstanding	44,300	41,500
Preferred stock, liquidation preference, value	$ 44,300,000	$ 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	$ 10,630,000
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	38,846,318	4,483,459
Common stock, shares outstanding	38,846,318	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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Total revenue	$ 31,061,000	$ 43,090,000	$ 87,219,000	$ 104,238,000
Total cost of revenue	22,516,000	34,358,000	64,273,000	80,207,000
Gross profit	8,545,000	8,732,000	22,946,000	24,031,000
Operating expenses
Research and development	4,598,000	1,097,000	4,811,000	3,304,000
Selling and marketing	4,755,000	7,638,000	12,528,000	24,990,000
General and administrative	11,996,000	16,339,000	33,730,000	53,051,000
Impairment of property and equipment	11,791,000	3,895,000	19,746,000	3,895,000
Impairment of goodwill and intangible assets				35,570,000
Impairment of mined crypto assets		113,000		376,000
Total operating expenses	33,140,000	29,082,000	70,815,000	121,186,000
Loss from operations	(24,595,000)	(20,350,000)	(47,869,000)	(97,155,000)
Other income (expense):
Interest and other income	766,000	278,000	2,118,000	3,612,000
Interest expense	(7,766,000)	(6,137,000)	(18,825,000)	(35,180,000)
Gain on conversion of investment in equity securities to marketable equity securities			17,900,000
(Loss) gain on extinguishment of debt	(240,000)	(1,546,000)	502,000	(1,700,000)
Loss from investment in unconsolidated entity			(1,958,000)
Impairment of equity securities			(6,266,000)	(9,555,000)
Provision for loan losses, related party			(3,068,000)
Change in fair value of warrant liability		499,000		2,655,000
Gain (loss) on the sale of fixed assets	32,000	(32,000)	64,000	2,728,000
Total other expense, net	(7,208,000)	(6,938,000)	(9,533,000)	(37,440,000)
Loss before income taxes	(31,803,000)	(27,288,000)	(57,402,000)	(134,595,000)
Income tax provision (benefit)	52,000	(565,000)	47,000	551,000
Net loss from continuing operations	(31,855,000)	(26,723,000)	(57,449,000)	(135,146,000)
Net gain (loss) from discontinued operations	2,216,000	(1,359,000)	(779,000)	(4,658,000)
Net loss	(29,639,000)	(28,082,000)	(58,228,000)	(139,804,000)
Net loss attributable to non-controlling interest	4,090,000	6,311,000	2,469,000	8,704,000
Net loss attributable to Hyperscale Data, Inc.	(25,549,000)	(21,771,000)	(55,759,000)	(131,100,000)
Preferred dividends	(1,326,000)	(412,000)	(3,894,000)	(963,000)
Net loss available to common stockholders	$ (26,875,000)	$ (22,183,000)	$ (59,653,000)	$ (132,063,000)
Basic and diluted net gain (loss) per common share:
Basic net loss per common share continuing operations	$ (0.77)	$ (93.39)	$ (2.03)	$ (1,201.94)
Diluted net loss per common share continuing operations	(0.77)	(93.39)	(2.03)	(1,201.94)
Basic net loss per common share discontinued operations	0.06	(6.09)	(0.03)	(43.94)
Diluted net loss per common share discontinued operations	0.06	(6.09)	(0.03)	(43.94)
Basic net loss per common share	(0.71)	(99.48)	(2.06)	(1,245.88)
Diluted net loss per common share	$ (0.71)	$ (99.48)	$ (2.06)	$ (1,245.88)
Weighted average basic common shares outstanding	37,901,000	223,000	28,907,000	106,000
Weighted average diluted common shares outstanding	37,901,000	223,000	28,907,000	106,000
Comprehensive loss
Foreign currency translation adjustment	$ (221,000)	$ (282,000)	$ (621,000)	$ (702,000)
Other comprehensive loss	(221,000)	(282,000)	(621,000)	(702,000)
Total comprehensive loss	(27,096,000)	(22,465,000)	(60,274,000)	(132,765,000)
Product [Member]
Total revenue	2,215,000	17,554,000	5,785,000	25,754,000
Total cost of revenue	1,178,000	13,209,000	3,470,000	19,213,000
Digital Assets Mining [Member]
Total revenue	5,264,000	7,558,000	25,201,000	23,273,000
Total cost of revenue	9,388,000	10,228,000	26,971,000	28,057,000
Hotel and real estate operations [Member]
Total revenue	5,680,000	5,737,000	14,377,000	13,148,000
Total cost of revenue	3,498,000	3,279,000	9,633,000	9,086,000
Crane Operations [Member]
Total revenue	12,327,000	12,490,000	36,945,000	37,726,000
Total cost of revenue	7,957,000	7,642,000	23,704,000	22,671,000
Lending and Trading Activities [Member]
Total revenue	5,575,000	(249,000)	4,911,000	4,337,000
Total cost of revenue	$ 495,000		$ 495,000	$ 1,180,000

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' (DEFICIT) EQUITY (Unaudited) - USD ($)	Preferred Stock Series A [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	Preferred Stock Series B [Member]
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		172,838	50,966							125,000
Issuance of Class A common stock for restricted stock awards
Issuance of Class A common stock for restricted stock awards, shares				199
Series D preferred stock issued for cash					6,309,000					6,309,000
Series D preferred stock issued for cash, shares			252,359
Preferred stock offering costs					(3,431,000)					(3,431,000)
Stock-based compensation					5,642,000			3,546,000		9,188,000
Net loss attributable to Hyperscale Data, Inc.						(131,100,000)				(131,100,000)
Series A preferred dividends ($1.25 per share)						13,000				13,000
Series D preferred dividends ($1.62 per share)						762,000				762,000
Foreign currency translation adjustments							(1,001,000)			(1,001,000)
Net loss attributable to non-controlling interest								(10,420,000)		(10,420,000)
Other					(1,000)	(190,000)	(1,000)	1,000	1,000	(190,000)
Issuance of Class A common stock for cash					25,327,000					25,327,000
Financing cost in connection with sales of Class A common stock					(847,000)					(847,000)
Issuance of Class A common stock for conversion of preferred stock liabilities					912,000					912,000
Remeasurement of Ault Disruptive subsidiary temporary equity						(5,945,000)				(5,945,000)
Increase in ownership interest of subsidiary					13,000			(1,597,000)		(1,584,000)
Sale of subsidiary stock to non-controlling interests								3,915,000		3,915,000
Distribution of securities of TurnOnGreen to Hyperscale Data Class A common stockholders ($50.50 per share)					(10,700,000)			10,700,000
Distribution to Circle 8 non-controlling interest								(500,000)		(500,000)
Issuance of Class A common stock for cash, shares				436,696
Issuance of Class A common stock for conversion of preferred stock liabilities, shares				5,736
Class A common stock issued in connection with issuance of notes payable					162,000					162,000
Class A common stock issued in connection with issuance of notes payable, shares				1,590
Non-controlling position at ROI subsidiary acquired								6,357,000		6,357,000
Purchase of treasury stock - Ault Alpha									(1,306,000)	(1,306,000)
Ending balance, value at Sep. 30, 2023					589,291,000	(467,088,000)	(2,102,000)	29,498,000	(30,540,000)	119,059,000
Ending balance, shares at Sep. 30, 2023	7,040		425,197	495,187							125,000
Beginning balance, value at Jun. 30, 2023					573,388,000	(444,371,000)	(1,450,000)	23,853,000	(29,919,000)	121,501,000
Beginning balance, shares at Jun. 30, 2023	7,040		425,197	61,056							125,000
Stock-based compensation					959,000			1,622,000		2,581,000
Net loss attributable to Hyperscale Data, Inc.						(21,771,000)				(21,771,000)
Series A preferred dividends ($1.25 per share)						4,000				4,000
Series D preferred dividends ($1.62 per share)						345,000				345,000
Foreign currency translation adjustments							(651,000)			(651,000)
Net loss attributable to non-controlling interest								(6,668,000)		(6,668,000)
Other					(2,000)	(67,000)	(1,000)			(70,000)
Issuance of Class A common stock for cash					20,415,000					20,415,000
Issuance of common stock for cash, shares				428,305
Financing cost in connection with sales of Class A common stock					(715,000)					(715,000)
Issuance of Class A common stock for conversion of preferred stock liabilities					584,000					584,000
Issuance of common stock for conversion of preferred stock liabilities, shares				4,236
Common stock issued in connection with issuance of notes payable					162,000					162,000
Common stock issued in connection with issuance of notes payable, shares				1,590
Remeasurement of Ault Disruptive subsidiary temporary equity						(530,000)				(530,000)
Increase in ownership interest of subsidiary								(352,000)		(352,000)
Sale of subsidiary stock to non-controlling interests								343,000		343,000
Purchase of treasury stock - Ault Alpha LP (“Ault Alpha”)									(621,000)	(621,000)
Distribution of securities of TurnOnGreen to Hyperscale Data Class A common stockholders ($50.50 per share)					(5,500,000)			10,700,000		5,200,000
Ending balance, value at Sep. 30, 2023					589,291,000	(467,088,000)	(2,102,000)	29,498,000	(30,540,000)	119,059,000
Ending balance, shares at Sep. 30, 2023	7,040		425,197	495,187							125,000
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					2,601,000					2,601,000
Issuance of Series C preferred stock, related party, shares		2,800
Fair value of warrants issued in connection with Series C preferred stock, related party					199,000					199,000
Stock-based compensation					1,189,000					1,189,000
Issuance of Class A common stock for conversion of debt				$ 9,000	3,607,000					3,616,000
Issuance of Class A common stock for conversion of debt, shares				8,780,979
Net loss attributable to Hyperscale Data, Inc.						(55,759,000)				(55,759,000)
Series A preferred dividends ($1.25 per share)						13,000				13,000
Series C preferred dividends ($71.22 per share)						3,091,000				3,091,000
Series D preferred dividends ($1.62 per share)						790,000				790,000
Foreign currency translation adjustments							(621,000)			(621,000)
Net loss attributable to non-controlling interest								(2,469,000)		(2,469,000)
Deconsolidation of subsidiary							1,495,000	2,873,000		4,368,000
Other					(2,000)	(2,000)	1,000	(1,000)		(4,000)
Issuance of Class A common stock for cash				$ 26,000	14,573,000					14,599,000
Issuance of common stock for cash, shares				25,609,079
Increase in ownership interest of subsidiary								(893,000)		(893,000)
Sale of subsidiary stock to non-controlling interests								1,778,000		1,778,000
Distribution of securities of TurnOnGreen to Hyperscale Data Class A common stockholders ($50.50 per share)					(4,900,000)			4,900,000
Financing cost in connection with sales of Class A common stock					(513,000)					(513,000)
Distribution to Circle 8 non-controlling interest								(281,000)		(281,000)
Conversion of RiskOn International, Inc. (“ROI”) convertible note								863,000		863,000
Distribution of ROI investment in White River Energy Corp. (“White River”) to ROI shareholders								(19,210,000)		(19,210,000)
Other, shares			(101,362)	(27,199)
Ending balance, value at Sep. 30, 2024				$ 39,000	661,606,000	(627,124,000)	(1,222,000)	(483,000)	(30,571,000)	2,245,000
Ending balance, shares at Sep. 30, 2024	7,040	44,300	323,835	38,846,318							44,300
Beginning 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
Beginning balance, shares at Jun. 30, 2024	7,040	44,000	323,835	35,846,318
Issuance of Series C preferred stock, related party					286,000					286,000
Issuance of Series C preferred stock, related party, shares		300
Fair value of warrants issued in connection with Series C preferred stock, related party					14,000					14,000
Stock-based compensation					374,000					374,000
Issuance of Class A common stock for conversion of debt				$ 3,000	897,000					900,000
Issuance of Class A common stock for conversion of debt, shares				3,000,000
Distribution to Circle 8 Crane Services, LLC (“Circle 8”) non-controlling interest								(55,000)		(55,000)
Net loss attributable to Hyperscale Data, Inc.						(25,549,000)				(25,549,000)
Series A preferred dividends ($1.25 per share)						4,000				4,000
Series C preferred dividends ($71.22 per share)						1,059,000				1,059,000
Series D preferred dividends ($1.62 per share)						263,000				263,000
Foreign currency translation adjustments							(221,000)			(221,000)
Net loss attributable to non-controlling interest								(2,861,000)		(2,861,000)
Deconsolidation of subsidiary							1,495,000	2,873,000		4,368,000
Other					(1,000)	33,000	1,000			33,000
Ending balance, value at Sep. 30, 2024				$ 39,000	$ 661,606,000	$ (627,124,000)	$ (1,222,000)	$ (483,000)	$ (30,571,000)	$ 2,245,000
Ending balance, shares at Sep. 30, 2024	7,040	44,300	323,835	38,846,318							44,300

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Cash flows from operating activities:
Net loss			$ (58,228,000)	$ (139,804,000)
Net loss from discontinued operations			(779,000)	(4,658,000)
Net loss from continuing operations			(57,449,000)	(135,146,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization			19,653,000	22,378,000
Amortization of debt discount			8,422,000	22,756,000
Amortization of right-of-use assets			1,162,000	1,335,000
Impairment of goodwill and intangible assets				35,570,000
Stock-based compensation			2,940,000	7,594,000
Gain on the sale of fixed assets	$ (32,000)	$ 32,000	(64,000)	(2,728,000)
Impairment of property and equipment	11,791,000	3,895,000	19,746,000	3,895,000
Impairment of equity securities			6,266,000	11,555,000
Impairment of crypto assets				376,000
Realized gain on the sale of crypto assets			(649,000)	(404,000)
Change in fair value of crypto assets			(24,000)
Revenue, crypto assets mining			(19,563,000)	(23,273,000)
Realized gains on sale of marketable securities			(7,463,000)	(33,140,000)
Gain on conversion of investment in equity securities to marketable equity securities			(17,900,000)
Unrealized gains on marketable securities			(266,000)	(2,554,000)
Realized losses on non-marketable equity securities			5,083,000
Unrealized losses on investments in common stock, related parties			557,000	3,752,000
Income from cash held in trust			(41,000)	(2,561,000)
Loss from investment in unconsolidated entity			1,958,000
Provision for loan losses			495,000	1,180,000
Provision for loan losses, related party			5,668,000
Change in the fair value of warrant liability				(2,655,000)
Gain on extinguishment of debt			(502,000)
Proceeds from the sale of crypto assets			20,038,000	21,330,000
Other			(1,194,000)	1,550,000
Changes in operating assets and liabilities:
Marketable equity securities			10,755,000	71,159,000
Accounts receivable			(342,000)	(4,792,000)
Inventories			(42,000)	(1,554,000)
Prepaid expenses and other current assets			(182,000)	(762,000)
Other assets			(3,026,000)	(4,023,000)
Accounts payable and accrued expenses			3,471,000	13,333,000
Lease liabilities			(1,364,000)	(1,595,000)
Net cash (used in) provided by operating activities from continuing operations			(3,857,000)	2,576,000
Net cash used in operating activities from discontinued operations			(6,366,000)	(4,734,000)
Net cash used in operating activities			(10,223,000)	(2,158,000)
Cash flows from investing activities:
Purchase of property and equipment			(4,762,000)	(14,607,000)
Acquisition of non-controlling interests				(1,584,000)
Investments in loans receivable			(434,000)	(182,000)
Investments in non-marketable equity securities				(10,702,000)
Proceeds from the sale of fixed assets			671,000	4,515,000
Investment in notes receivable, related party			(3,413,000)	(2,361,000)
Other			(109,000)	(132,000)
Net cash used in investing activities from continuing operations			(8,047,000)	(25,053,000)
Net cash (used in) provided by investing activities from discontinued operations			(3,799,000)	2,184,000
Net cash used in investing activities			(11,846,000)	(22,869,000)
Cash flows from financing activities:
Gross proceeds from sales of Class A common stock			14,599,000	25,327,000
Financing cost in connection with sales of Class A common stock			(513,000)	(847,000)
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			2,800,000
Proceeds from subsidiaries’ sale of stock to non-controlling interests			1,778,000	3,915,000
Distribution to Circle 8 non-controlling interest			(281,000)	(500,000)
Proceeds from notes payable			49,237,000	81,026,000
Repayment of margin accounts				(767,000)
Payments on notes payable			(47,006,000)	(95,815,000)
Payments on convertible notes payable, related party			(193,000)
Payments on notes payable, related party			(1,908,000)
Payments of preferred dividends			(3,894,000)	(963,000)
Purchase of treasury stock				(1,306,000)
Proceeds from sales of convertible notes			6,700,000	9,169,000
Payments on convertible notes			(1,280,000)	(660,000)
Net cash provided by financing activities from continuing operations			20,039,000	21,457,000
Net cash provided by financing activities from discontinued operations			2,552,000	2,316,000
Net cash provided by financing activities			22,591,000	23,773,000
Effect of exchange rate changes on cash and cash equivalents			(442,000)	(311,000)
Net increase (decrease) in cash and cash equivalents and restricted cash			80,000	(1,565,000)
Cash and cash equivalents and restricted cash at beginning of period - continuing operations			11,068,000	11,860,000	11,860,000
Cash and cash equivalents and restricted cash at beginning of period - discontinued operations			4,301,000	2,195,000	2,195,000
Cash and cash equivalents and restricted cash at beginning of period			15,369,000	14,055,000	14,055,000
Cash and cash equivalents and restricted cash at end of period	15,449,000	12,490,000	15,449,000	12,490,000	15,369,000
Less cash and cash equivalents and restricted cash of discontinued operations at end of period		2,114,000		2,114,000	4,301,000
Cash and cash equivalents and restricted cash of continued operations at end of period	$ 15,449,000	$ 10,376,000	15,449,000	10,376,000	$ 11,068,000
Supplemental disclosures of cash flow information:
Cash paid during the period for interest - continuing operations			9,775,000	8,641,000
Cash paid during the period for interest - discontinued operations			946,000	862,000
Non-cash investing and financing activities:
Settlement of accounts payable with crypto assets			31,000	20,000
Settlement of interest payable with crypto assets			142,000
Settlement of note payable with crypto assets			506,000
Conversion of convertible notes payable into shares of Class A common stock			3,616,000
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			4,996,000	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	$ 3,952,000
Remeasurement of Ault Disruptive temporary equity				5,945,000
Preferred stock exchanged for notes payable				$ 9,224,000
Notes payable exchanged for convertible notes payable				2,200,000
Notes payable exchanged for notes payable, related party				11,645,000
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	$ 10,700,000

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (25,549,000)	$ (21,771,000)	$ (55,759,000)	$ (131,100,000)

Insider Trading Arrangements

Insider Trading Arrangements	9 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	9 Months Ended
DESCRIPTION OF BUSINESS	Sep. 30, 2024
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS	DESCRIPTION OF BUSINESS Hyperscale Data, Inc. (f/k/a Ault Alliance, Inc.), a Delaware corporation (“Hyperscale Data” 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 and hotel operations. 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 and oil exploration; · Technology and Finance (“Fintech”) – commercial lending, activist investing, and stock trading; · Sentinum, Inc. (“Sentinum”) – crypto assets mining operations and colocation and hosting services for the emerging artificial intelligence ecosystems and other industries; · TurnOnGreen – electric vehicle electrification infrastructure and commercial electronics solutions; · ROI – immersive metaverse platform, media, and digital learning; and · Ault Global Real Estate Equities, Inc. (“AGREE”) – hotel operations and other commercial real estate holdings. The Company had a change to its reportable segments due to the discontinued operations of its majority owned subsidiary, On September 10, 2024, the Company changed its name from Ault Alliance, Inc. to Hyperscale Data, Inc. and its Class A common stock ticker symbol was changed to “GPUS.” The name change did not affect the rights of security holders of the Company.

LIQUIDITY AND FINANCIAL CONDITI

LIQUIDITY AND FINANCIAL CONDITION	9 Months Ended
LIQUIDITY AND FINANCIAL CONDITION	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY AND FINANCIAL CONDITION	2. LIQUIDITY AND FINANCIAL CONDITION As of September 30, 2024, the Company had cash and cash equivalents of $ 7.2 8.3 151.5 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 September 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 crypto 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	9 Months Ended
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	Sep. 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/A for the year ended December 31, 2023 (the “2023 Annual Report”) as amended, filed with the Securities and Exchange Commission (the “SEC”) on September 24, 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 nine months ended September 30, 2024, are not necessarily indicative of the results to be expected for the full year ending December 31, 2024. Prior Period Revision - Statement of Cash Flows For the nine months ended September 30, 2024, the Company disclosed the borrowings of lines of credit and repayments of lines of credit as separate line items within notes payable activity of the financing activities section of the consolidated statement of cash flows. The Company has corrected these line items for the nine months ended September 30, 2023 for comparability purposes. 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 Crypto Assets Mining The Company has entered into a crypto assets 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 nine months ended September 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 assets 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 crypto 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, including the discontinued operations presentation of GIGA financial results. 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 In March 2024, the FASB issued ASU No. 2024-01 Compensation - Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards

DECONSOLIDATION OF SUBSIDIARY A

DECONSOLIDATION OF SUBSIDIARY AND DISCONTINUED OPERATIONS	9 Months Ended
DECONSOLIDATION OF SUBSIDIARY AND DISCONTINUED OPERATIONS	Sep. 30, 2024
Deconsolidation Of Subsidiary And Discontinued Operations
DECONSOLIDATION OF SUBSIDIARY AND DISCONTINUED OPERATIONS	4. DECONSOLIDATION OF SUBSIDIARY AND DISCONTINUED OPERATIONS Presentation of GIGA as Discontinued Operations On August 14, 2024, GIGA, filed a petition for reorganization under Chapter 11 of the bankruptcy laws. The filing placed GIGA under the control of the bankruptcy court, which oversees its reorganization and restructuring process. The Company assessed the inherent uncertainties associated with the outcome of the Chapter 11 reorganization process and the anticipated duration thereof, and concluded that it was appropriate to deconsolidate GIGA and its subsidiaries effective on the petition date. The Company recognized a gain on deconsolidation of GIGA of $ 2.0 In connection with the Chapter 11 reorganization process The following table presents the assets and liabilities of GIGA operations: Schedule of presents the assets and liabilities September 30, December 31, 2024 2023 Cash and cash equivalents $ - $ 3,601,000 Restricted cash - 700,000 Accounts receivable - 4,350,000 Inventories - 6,643,000 Prepaid expenses and other current assets - 4,859,000 Intangible assets, net - 1,707,000 Goodwill - 5,794,000 Property and equipment, net - current - 1,690,000 Right-of-use assets - 3,023,000 Total assets discontinued operations - 32,367,000 Accounts payable and accrued expenses - 14,005,000 Operating lease liability - 3,098,000 Notes payable - 1,174,000 Convertible notes payable - 4,388,000 Liabilities discontinued operations - 22,664,000 Net assets of discontinued operations $ - $ 9,703,000 Net assets of discontinued operations excludes $ 14.0 The following table presents the results of GIGA operations: Schedule of operations For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Revenue, products $ 10,678,000 $ 10,277,000 $ 30,862,000 $ 27,724,000 Cost of revenue, products 7,824,000 7,216,000 23,339,000 20,035,000 Gross profit 2,854,000 3,061,000 7,523,000 7,689,000 Operating expenses Research and development 906,000 672,000 2,617,000 2,111,000 Selling and marketing 286,000 396,000 1,166,000 1,415,000 General and administrative 2,923,000 2,496,000 8,033,000 9,783,000 Total operating expenses 4,115,000 3,564,000 11,816,000 13,309,000 Loss from operations (1,261,000 ) (503,000 ) (4,293,000 ) (5,620,000 ) Other income (expense): Interest and other income 1,554,000 105,000 1,594,000 105,000 Interest expense (415,000 ) (257,000 ) (1,662,000 ) (870,000 ) Change in fair value of warrant liability - (1,061,000 ) - - Total other income (expense), net 1,139,000 (1,213,000 ) (68,000 ) (765,000 ) Loss before income taxes (122,000 ) (1,716,000 ) (4,361,000 ) (6,385,000 ) Income tax benefit - - (15,000 ) (11,000 ) Net loss (122,000 ) (1,716,000 ) (4,346,000 ) (6,374,000 ) Net loss attributable to non-controlling interest 325,000 357,000 1,554,000 1,716,000 Net income (loss) available to common stockholders $ 203,000 $ (1,359,000 ) $ (2,792,000 ) $ (4,658,000 ) The net gain (loss) from discontinued operations for the three and nine months ended September 30, 2024 on the condensed consolidated statement of operations and comprehensive loss includes the gain on deconsolidation as follows: Schedule of gain on deconsolidation For the Three For the Nine GIGA net income (loss) $ 203,000 $ (2,792,000 ) Gain on deconsolidation 2,013,000 2,013,000 Net gain (loss) from discontinued operations $ 2,216,000 $ (779,000 ) The cash flow activity related to discontinued operations is presented separately on the statement of cash flows as summarized below: Schedule of statement of cash flows For the Nine Months Ended September 30, 2024 2023 Cash flows from operating activities: Net loss $ (4,346,000 ) $ (6,374,000 ) Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation and amortization 618,000 618,000 Amortization of right-of-use assets 684,000 807,000 Amortization of intangibles 157,000 220,000 Stock-based compensation (858,000 ) 1,594,000 Changes in operating assets and liabilities: Accounts receivable (1,638,000 ) (783,000 ) Inventories 1,514,000 1,091,000 Prepaid expenses and other current assets (1,516,000 ) (706,000 ) Lease liabilities (667,000 ) (916,000 ) Accounts payable and accrued expenses (314,000 ) (285,000 ) Net cash used in operating activities (6,366,000 ) (4,734,000 ) Cash flows from investing activities: Purchase of property and equipment (249,000 ) (177,000 ) Cash decrease upon deconsolidation (3,550,000 ) - Net cash used in investing activities (3,799,000 ) (177,000 ) Cash flows from financing activities: Proceeds from notes payable 2,552,000 2,316,000 Cash contributions from parent 3,383,000 2,361,000 Net cash provided by financing activities 5,935,000 4,677,000 Effect of exchange rate changes on cash and cash equivalents (71,000 ) 153,000 Net increase in cash and cash equivalents and restricted cash (4,301,000 ) (81,000 ) Cash and cash equivalents and restricted cash at beginning of period 4,301,000 2,195,000 Cash and cash equivalents and restricted cash at end of period $ - $ 2,114,000 Supplemental disclosures of cash flow information: Cash paid during the period for interest $ 946,000 $ 862,000

CHANGE IN PLAN OF SALE OF AGREE

CHANGE IN PLAN OF SALE OF AGREE HOTEL PROPERTIES	9 Months Ended
CHANGE IN PLAN OF SALE OF AGREE HOTEL PROPERTIES	Sep. 30, 2024
Change In Plan Of Sale Of Agree Hotel Properties
CHANGE IN PLAN OF SALE OF AGREE HOTEL PROPERTIES	5. 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	9 Months Ended
REVENUE DISAGGREGATION	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
REVENUE DISAGGREGATION	6. REVENUE DISAGGREGATION The following tables summarize disaggregated customer contract revenues and the source of the revenue for the three months ended September 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 September 30, 2024: Schedule of disaggregated revenues TurnOnGreen Fintech Sentinum AGREE Energy ROI Holding Co. Total Primary Geographical Markets North America $ 1,227,000 $ - $ 5,432,000 $ 5,512,000 $ 12,327,000 $ 54,000 $ 845,000 $ 25,397,000 Europe 1,000 - - - 26,000 - - 27,000 Middle East and other 62,000 - - - - - - 62,000 Revenue from contracts with customers 1,290,000 - 5,432,000 5,512,000 12,353,000 54,000 845,000 25,486,000 Revenue, lending and trading activities (North America) - 5,575,000 - - - - - 5,575,000 Total revenue $ 1,290,000 $ 5,575,000 $ 5,432,000 $ 5,512,000 $ 12,353,000 $ 54,000 $ 845,000 $ 31,061,000 Major Goods or Services Power supply units and systems $ 1,290,000 $ - $ - $ - $ - $ - $ - $ 1,290,000 Revenue from mined crypto assets at Sentinum owned and operated facilities - - 4,362,000 - - - - 4,362,000 Revenue from Sentinum crypto mining equipment hosted at third-party facilities - - 902,000 - - - - 902,000 Hotel and real estate operations - - 168,000 5,512,000 - - - 5,680,000 Crane rental - - - - 12,327,000 - - 12,327,000 Other - - - - 26,000 54,000 845,000 925,000 Revenue from contracts with customers 1,290,000 - 5,432,000 5,512,000 12,353,000 54,000 845,000 25,486,000 Revenue, lending and trading activities - 5,575,000 - - - - - 5,575,000 Total revenue $ 1,290,000 $ 5,575,000 $ 5,432,000 $ 5,512,000 $ 12,353,000 $ 54,000 $ 845,000 $ 31,061,000 Timing of Revenue Recognition Goods and services transferred at a point in time $ 22,000 $ - $ 5,432,000 $ 5,512,000 $ 26,000 $ 54,000 $ 845,000 $ 11,891,000 Services transferred over time 1,268,000 - - - 12,327,000 - - 13,595,000 Revenue from contracts with customers $ 1,290,000 $ - $ 5,432,000 $ 5,512,000 $ 12,353,000 $ 54,000 $ 845,000 $ 25,486,000 The Company’s disaggregated revenues consisted of the following for the nine months ended September 30, 2024: TurnOnGreen Fintech Sentinum AGREE Energy ROI Holding Co. Total Primary Geographical Markets North America $ 3,565,000 $ - $ 25,926,000 $ 13,652,000 $ 36,945,000 $ 121,000 $ 1,819,000 $ 82,028,000 Europe 15,000 - - - 94,000 - - 109,000 Middle East and other 171,000 - - - - - - 171,000 Revenue from contracts with customers 3,751,000 - 25,926,000 13,652,000 37,039,000 121,000 1,819,000 82,308,000 Revenue, lending and trading activities (North America) - 4,911,000 - - - - - 4,911,000 Total revenue $ 3,751,000 $ 4,911,000 $ 25,926,000 $ 13,652,000 $ 37,039,000 $ 121,000 $ 1,819,000 $ 87,219,000 Major Goods or Services Power supply units and systems $ 3,751,000 $ - $ - $ - $ - $ - $ - $ 3,751,000 Revenue from mined crypto assets at Sentinum owned and operated facilities - - 19,563,000 - - - - 19,563,000 Revenue from Sentinum crypto mining equipment hosted at third-party facilities - - 5,638,000 - - - - 5,638,000 Hotel and real estate operations - - 725,000 13,652,000 - - - 14,377,000 Crane rental - - - - 36,945,000 - - 36,945,000 Other - - - - 94,000 121,000 1,819,000 2,034,000 Revenue from contracts with customers 3,751,000 - 25,926,000 13,652,000 37,039,000 121,000 1,819,000 82,308,000 Revenue, lending and trading activities - 4,911,000 - - - - - 4,911,000 Total revenue $ 3,751,000 $ 4,911,000 $ 25,926,000 $ 13,652,000 $ 37,039,000 $ 121,000 $ 1,819,000 $ 87,219,000 Timing of Revenue Recognition Goods and services transferred at a point in time $ 31,000 $ - $ 25,926,000 $ 13,652,000 $ 94,000 $ 121,000 $ 1,817,000 $ 41,643,000 Services transferred over time 3,720,000 - - - 36,945,000 - - 40,665,000 Revenue from contracts with customers $ 3,751,000 $ - $ 25,926,000 $ 13,652,000 $ 37,039,000 $ 121,000 $ 1,817,000 $ 82,308,000 The Company’s disaggregated revenues consisted of the following for the three months ended September 30, 2023: TurnOnGreen Fintech Sentinum AGREE SMC ROI Energy Total Primary Geographical Markets North America $ 1,075,000 $ - $ 7,891,000 $ 5,404,000 $ 15,931,000 $ 18,000 $ 12,929,000 $ 43,248,000 Europe 66,000 - - - - - - 66,000 Middle East and other 25,000 - - - - - - 25,000 Revenue from contracts with customers 1,166,000 - 7,891,000 5,404,000 15,931,000 18,000 12,929,000 43,339,000 Revenue, lending and trading activities (North America) - (249,000 ) - - - - - (249,000 ) Total revenue $ 1,166,000 $ (249,000 ) $ 7,891,000 $ 5,404,000 $ 15,931,000 $ 18,000 $ 12,929,000 $ 43,090,000 Major Goods or Services Power supply units & systems $ 1,074,000 $ - $ - $ - $ - $ - $ - $ 1,074,000 Revenue from mined crypto assets at Sentinum owned and operated facilities - - 6,389,000 - - - - 6,389,000 Revenue from Sentinum crypto mining equipment hosted at third-party facilities - - 1,169,000 - - - - 1,169,000 Hotel and real estate operations - - 333,000 5,404,000 - - - 5,737,000 Karaoke machines and related consumer goods - - - - 15,931,000 - - 15,931,000 Crane rental - - - - - - 12,490,000 12,490,000 Other 92,000 - - - 18,000 439,000 549,000 Revenue from contracts with customers 1,166,000 - 7,891,000 5,404,000 15,931,000 18,000 12,929,000 43,339,000 Revenue, lending and trading activities - (249,000 ) - - - - - (249,000 ) Total revenue $ 1,166,000 $ (249,000 ) $ 7,891,000 $ 5,404,000 $ 15,931,000 $ 18,000 $ 12,929,000 $ 43,090,000 Timing of Revenue Recognition Goods transferred at a point in time $ 1,160,000 $ - $ 7,891,000 $ 5,404,000 $ 15,931,000 $ 18,000 $ 439,000 $ 30,843,000 Services transferred over time 6,000 - - - - - 12,490,000 12,496,000 Revenue from contracts with customers $ 1,166,000 $ - $ 7,891,000 $ 5,404,000 $ 15,931,000 $ 18,000 $ 12,929,000 $ 43,339,000 The Company’s disaggregated revenues consisted of the following for the nine months ended September 30, 2023: TurnOnGreen Fintech Sentinum AGREE SMC ROI Energy Total Primary Geographical Markets North America $ 2,400,000 $ - $ 24,389,000 $ 12,032,000 $ 21,939,000 $ 63,000 $ 38,604,000 $ 99,427,000 Europe 77,000 - - - - - 109,000 186,000 Middle East and other 288,000 - - - - - - 288,000 Revenue from contracts with customers 2,765,000 - 24,389,000 12,032,000 21,939,000 63,000 38,713,000 99,901,000 Revenue, lending and trading activities (North America) - 4,337,000 - - - - 4,337,000 Total revenue $ 2,765,000 $ 4,337,000 $ 24,389,000 $ 12,032,000 $ 21,939,000 $ 63,000 $ 38,713,000 $ 104,238,000 Major Goods or Services Power supply units & systems $ 2,544,000 $ - $ - $ - $ - $ - $ - $ 2,544,000 Revenue from mined crypto assets at Sentinum owned and operated facilities - - 21,103,000 - - - - 21,103,000 Revenue from Sentinum crypto mining equipment hosted at third-party facilities - - 2,170,000 - - - - 2,170,000 Hotel and real estate operations - - 1,116,000 12,032,000 - - - 13,148,000 Karaoke machines and related consumer goods - - - - 21,939,000 - - 21,939,000 Crane rental - - - - - - 37,726,000 37,726,000 Other 221,000 - - - 63,000 987,000 1,271,000 Revenue from contracts with customers 2,765,000 - 24,389,000 12,032,000 21,939,000 63,000 38,713,000 99,901,000 Revenue, lending and trading activities - 4,337,000 - - - - - 4,337,000 Total revenue $ 2,765,000 $ 4,337,000 $ 24,389,000 $ 12,032,000 $ 21,939,000 $ 63,000 $ 38,713,000 $ 104,238,000 Timing of Revenue Recognition Goods transferred at a point in time $ 11,000 $ - $ 24,389,000 $ 12,032,000 $ 21,939,000 $ 63,000 $ 987,000 $ 59,421,000 Services transferred over time 2,754,000 - - - - - 37,726,000 40,480,000 Revenue from contracts with customers $ 2,765,000 $ - $ 24,389,000 $ 12,032,000 $ 21,939,000 $ 63,000 $ 38,713,000 $ 99,901,000

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	9 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS	Sep. 30, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	7. 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 September 30, 2024 Total Level 1 Level 2 Level 3 Assets: Investment in common stock of Alzamend Neuro, Inc. (“Alzamend”) – a related party $ 131,000 $ 131,000 $ - $ - Investments in marketable equity securities 687,000 687,000 - - Crypto assets 65,000 65,000 - - Total assets measured at fair value $ 883,000 $ 883,000 $ - $ - Liabilities: Warrant and embedded conversion feature liabilities $ 8,000 $ - $ - $ 8,000 Total liabilities measured at fair value $ 8,000 $ - $ - $ 8,000 Fair Value Measurement at December 31, 2023 Total Level 1 Level 2 Level 3 Assets: Investment in common stock of Alzamend – a related party $ 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 $ 970,000 $ - $ - $ 970,000 Total liabilities measured at fair value $ 970,000 $ - $ - $ 970,000 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 nine months ended September 30, 2024 and 2023 were as follows: Schedule of changes in fair value hierarchy Level 3 Balance at Fair Value Grants Level 3 Balance at Nine months ended September 30, 2024 Warrant liabilities $ 60,000 $ (52,000 ) $ - $ 8,000 Embedded conversion feature liabilities $ 910,000 $ (910,000 ) $ - $ - Nine months ended September 30, 2023 Warrant liabilities $ 651,000 $ (4,981,000 ) $ 4,330,000 $ - Embedded conversion feature liabilities $ 2,316,000 $ (3,439,000 ) $ 1,352,000 $ 229,000 Level 3 Balance at Fair Value Grants Level 3 Balance at Three months ended September 30, 2024 Warrant liabilities $ 578,000 $ (570,000 ) $ - $ 8,000 Embedded conversion feature liabilities $ 155,000 $ (155,000 ) $ - $ - Three months ended September 30, 2023 Warrant liabilities $ 2,446,000 $ (2,446,000 ) $ - $ - Embedded conversion feature liabilities $ 2,577,000 $ (2,348,000 ) $ - $ 229,000

Equity Investments for Which Me

Equity Investments for Which Measurement Alternative Has Been Selected	9 Months Ended
	Sep. 30, 2024
Equity Investments For Which Measurement Alternative Has Been Selected
Equity Investments for Which Measurement Alternative Has Been Selected	8. Equity Investments for Which Measurement Alternative Has Been Selected As of September 30, 2024 and December 31, 2023, the Company held equity investments in other securities valued at $ 5.3 21.8 The Company has made cumulative downward adjustments for impairments for equity securities that do not have readily determinable fair values for the nine months ended September 30, 2024 and 2023, totaling $ 6.3 11.6 6.3 9.6

Marketable EQUITY Securities

Marketable EQUITY Securities	9 Months Ended
Marketable EQUITY Securities	Sep. 30, 2024
Marketable Equity Securities
Marketable EQUITY Securities	9. Marketable EQUITY Securities Marketable equity securities with readily determinable market prices consisted of the following as of September 30, 2024 and December 31, 2023: Schedule of marketable securities Marketable equity securities at September 30, 2024 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 5,476,000 $ 672,000 $ (5,461,000 ) $ 687,000 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.

CRYPTO ASSETS

CRYPTO ASSETS	9 Months Ended
CRYPTO ASSETS	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
CRYPTO ASSETS	10. CRYPTO ASSETS The following table presents revenue from mined crypto assets for the three and nine months ended September 30, 2024 and 2023: Schedule of revenue from crypto assets For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Revenue from mined crypto assets at Sentinum owned and operated facilities $ 4,362,000 $ 6,389,000 $ 19,563,000 $ 21,103,000 Revenue from Sentinum crypto mining equipment hosted at third-party facilities 902,000 1,169,000 5,638,000 2,170,000 Revenue, crypto assets mining $ 5,264,000 $ 7,558,000 $ 25,201,000 $ 23,273,000 The following table presents the activities of the crypto assets (included in prepaid expenses and other current assets) for the nine months ended September 30, 2024 and 2023: Schedule of activities of the crypto assets For the Nine Months Ended September 30, 2024 2023 Balance at January 1 $ 546,000 $ 554,000 Additions of mined crypto assets 19,563,000 21,103,000 Sale of crypto assets (20,038,000 ) (21,330,000 ) Payments to vendors with crypto assets (31,000 ) (20,000 ) Payment of notes payable with crypto assets (506,000 ) - Payment of interest payable with crypto assets (142,000 ) - Realized gain on sale of crypto assets 649,000 404,000 Unrealized gain on crypto assets 24,000 - Impairment of mined crypto assets - (376,000 ) Balance at September 30 $ 65,000 $ 335,000

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	9 Months Ended
PROPERTY AND EQUIPMENT, NET	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	11. PROPERTY AND EQUIPMENT, NET At September 30, 2024 and December 31, 2023, property and equipment consisted of: Schedule of property and equipment September 30, 2024 December 31, 2023 Building, land and improvements $ 92,850,000 $ 100,184,000 Crypto assets mining equipment 12,162,000 50,640,000 Crane rental equipment 34,500,000 34,469,000 Computer, software and related equipment 11,276,000 10,533,000 Aircraft 15,983,000 15,983,000 Other property and equipment 11,503,000 11,066,000 178,274,000 222,875,000 Accumulated depreciation and amortization (17,400,000 ) (27,209,000 ) Property and equipment, net $ 160,874,000 $ 195,666,000 Summary of depreciation expense: Schedule of depreciation For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Depreciation expense $ 7,533,000 $ 9,894,000 $ 19,174,000 $ 21,823,000 Impairment of Property and Equipment During the three months ended September 30, 2024, due to increases in the Bitcoin mining difficulty level, which compounded the continued impact of the Bitcoin halving event, we concluded that indicated that an impairment triggering event had occurred. Testing performed indicated the estimated fair value of the Company’s miners to be less than their net carrying value as of September 30, 2024, and an impairment charge of $ 10.5 76,000 In addition, the Company has recorded $ 1.2 9.2

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET	9 Months Ended
INTANGIBLE ASSETS, NET	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS, NET	12. INTANGIBLE ASSETS, NET At September 30, 2024 and December 31, 2023, intangible assets consisted of: Schedule of intangible asset Useful Life September 30, 2024 December 31, 2023 Definite lived intangible assets: Developed technology 7 $ 2,081,000 $ 1,949,000 Customer list 10 1,290,000 1,290,000 Trade names 12 1,030,000 1,030,000 4,401,000 4,269,000 Accumulated amortization (719,000 ) (222,000 ) Total definite-lived intangible assets $ 3,682,000 $ 4,047,000 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 Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Amortization expense $ 371,000 $ 226,000 $ 479,000 $ 541,000 As of September 30, 2024, intangible assets subject to amortization have an average remaining useful life of 6.9 years. Schedule of estimated amortization expense 2024 (remainder) $ 124,000 2025 494,000 2026 494,000 2027 494,000 2028 494,000 2029 370,000 Thereafter 1,212,000 $ 3,682,000

INVESTMENTS _ RELATED PARTIES

INVESTMENTS – RELATED PARTIES	9 Months Ended
INVESTMENTS – RELATED PARTIES	Sep. 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, Ault & Company, Inc. (“Ault & Company”) and GIGA at September 30, 2024 and December 31, 2023, were comprised of the following: Investment in Promissory Notes, Related Parties – Ault & Company and GIGA (Recorded in “Investment in Promissory Notes and Other, Related Party” on the Condensed Consolidated Balance Sheets) Schedule of investment Interest September 30, December 31, Rate Due Date 2024 2023 Promissory note, related party 8% December 31, 2024 $ 2,500,000 $ 2,500,000 10% Senior Secured Convertible Promissory Note - GIGA 10% December 31, 2024 4,383,000 - 12% Senior Secured Subordinated Convertible Promissory Note - GIGA 10% December 31, 2024 6,750,000 - 12% Senior Secured Subordinated Convertible Promissory Note - GIGA 12% June 30, 2025 5,194,000 - Debtor in possession Loan Agreement - GIGA 6% October 28, 2024 80,000 - Accrued interest receivable GIGA 768,000 - Accrued interest receivable Ault & Company 568,000 568,000 Other 211,000 900,000 Allowance for credit losses (5,668,000 ) - Total investment in promissory notes and other, related parties $ 14,786,000 $ 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 Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Interest income, related party $ 557,000 $ 50,000 $ 1,144,000 $ 150,000 At each reporting date, the Company applies its judgment to evaluate the collectability of the note receivable and makes a provision based on the assessed amount of expected credit loss. This judgment is based on parameters such as interest rates, market conditions and creditworthiness of the creditor. The Company determined that the collectability of certain notes receivables is doubtful based on information available. Upon the deconsolidation of the GIGA, the Company established an allowance for credit losses of $2.6 million related to notes receivable from GIGA included in net gain (loss) from discontinued operations. 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 (Recorded in “Investments in Common Stock and Equity Securities, Related Party” on the Condensed Consolidated Balance Sheets) Schedule of investment in common stock Investments in common stock, related parties at September 30, 2024 Cost Gross unrealized losses Fair value Common shares $ 24,697,000 $ (24,566,000 ) $ 131,000 Alzamend series B convertible preferred stock, warrants 2,100,000 - 2,100,000 $ 26,797,000 $ (24,566,000 ) $ 2,231,000 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 tables summarize the changes in the Company’s investments in Alzamend common stock during the three and nine months ended September 30, 2024 and 2023: Schedule of investment in warrants and common stock For the Three Months Ended September 30, 2024 2023 Balance at July 1 $ 304,000 $ 5,836,000 Investment in common stock of Alzamend - - Unrealized loss in common stock of Alzamend (173,000 ) (3,124,000 ) Balance at September 30 $ 131,000 $ 2,712,000 For the Nine Months Ended September 30, 2024 2023 Balance at January 1 $ 679,000 $ 6,449,000 Investment in common stock of Alzamend 9,000 15,000 Unrealized loss in common stock of Alzamend (557,000 ) (3,752,000 ) Balance at September 30 $ 131,000 $ 2,712,000 Ault Lending, LLC (“Ault Lending”) Investment in Alzamend Series B Convertible Preferred Stock and Warrants Schedule of investment in warrants and preferred stock September 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. There have been additional closings subsequent to January 2024. 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	9 Months Ended
EQUITY METHOD INVESTMENT	Sep. 30, 2024
Equity Method Investments and Joint Ventures [Abstract]
EQUITY METHOD INVESTMENT	14. EQUITY METHOD INVESTMENT Equity Investments in Unconsolidated Entity – Algorhythm Holdings, Inc. (f/k/a The Singing Machine Company) (“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 nine months ended September 30, 2024: Schedule of equity investments in unconsolidated entity – SMC 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 - September 30, 2024 $ - There was no activity in the investment in the unconsolidated entity account during the three months ended September 30, 2024, prior to the transition from the equity method of accounting on September 5, 2024, as described below. Consequently, the beginning balance, activity, and ending balance for this period were all zero. On September 5, 2024, three of the Company’s employees resigned from the board of directors of SMC. As a result of the resignations, and as the Company owned less than 20% of SMC at the time, the Company no longer had the ability to exert significant influence over the operating and financial policies of SMC. The Company discontinued the equity method of accounting for the investment in SMC on September 5, 2024. As a result, the Company changed its accounting for SMC to an investment in marketable equity securities and recognized the investment at fair value, with a gain of $1.3 million recognized as revenue from lending and trading activities in the condensed consolidated statement of operations and comprehensive loss.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	9 Months Ended
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	Sep. 30, 2024
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	15. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Other current liabilities at September 30, 2024 and December 31, 2023 consisted of: Schedule of other current liabilities September 30, December 31, 2024 2023 Accounts payable $ 20,419,000 $ 26,777,000 Accrued payroll and payroll taxes 8,773,000 8,237,000 Warrant liabilities 8,000 60,000 Interest payable 8,669,000 4,197,000 Accrued legal 2,439,000 2,340,000 Other accrued expenses 18,166,000 13,811,000 $ 58,474,000 $ 55,422,000

DIVIDEND PAYABLE IN TURNONGREEN

DIVIDEND PAYABLE IN TURNONGREEN COMMON STOCK	9 Months Ended
DIVIDEND PAYABLE IN TURNONGREEN COMMON STOCK	Sep. 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 of 25.0 25.0 4.9

ROI Transfers of White River Co

ROI Transfers of White River Common Stock	9 Months Ended
ROI Transfers of White River Common Stock	Sep. 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 nine months ended September 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	9 Months Ended
	Sep. 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. Redemption of Shares On September 27, 2024, Ault Disruptive announced that it will redeem all of its outstanding shares of common stock which occurred as of the close of business on October 11, 2024, because Ault Disruptive would not consummate an initial business combination within the time period required by its Amended and Restated Certificate of Incorporation, as amended. During the nine months ended September 30, 2024, shares of Ault Disruptive common stock were redeemed for an aggregate redemption amount of $ 1.5 On October 11, 2024, all remaining shares of Ault Disruptive common stock were redeemed for a redemption amount of $ 0.8 The following table summarizes the changes in the Company’s redeemable noncontrolling interests in equity of subsidiaries during the three months ended September 30, 2024 and 2023: Redeemable noncontrolling interests in equity of subsidiary liability For the Three Months Ended September 30, 2024 2023 Redeemable noncontrolling interests in equity of subsidiaries as of July 1 $ 795,000 $ 1,951,000 Remeasurement of carrying value to redemption value 9,000 228,000 Redeemable noncontrolling interests in equity of subsidiaries as of September 30 $ 804,000 $ 2,179,000 The following table summarizes the changes in the Company’s redeemable noncontrolling interests in equity of subsidiaries during the nine months ended September 30, 2024 and 2023: For the Nine Months Ended September 30, 2024 2023 Redeemable noncontrolling interests in equity of subsidiaries as of January 1 $ 2,224,000 $ 117,993,000 Redemption of Ault Disruptive common stock (1,463,000 ) (120,064,000 ) Remeasurement of carrying value to redemption value 43,000 4,250,000 Redeemable noncontrolling interests in equity of subsidiaries as of September 30 $ 804,000 $ 2,179,000 Merger Agreement On June 23, 2024, Ault Disruptive entered into a Merger Agreement with GIGA, intending for GIGA to become a majority owned subsidiary and for Ault Disruptive to be renamed Gresham Worldwide, Inc., trading under the ticker “GWWI” on the NYSE American. However, due to GIGA’s bankruptcy filing, the merger agreement was subsequently terminated. On August 14, 2024, GIGA filed a petition for reorganization under Chapter 11 of the bankruptcy laws.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
NOTES PAYABLE	Sep. 30, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE	19. NOTES PAYABLE Notes payable at September 30, 2024 and December 31, 2023, were comprised of the following: Schedule of notes payable Collateral Guarantors Interest Due date September 30, December 31, AGREE secured construction loans AGREE hotels - 7.0% January 1, 2025 $ 68,750,000 $ 67,632,000 Circle 8 revolving credit facility Circle 8 cranes with a book value of $29.6 million - 10.0% December 16, 2025 13,651,000 15,907,000 16% promissory note (in default) - Ault & Company and Milton C. Ault, III 16.0% July 15, 2024 5,572,000 2,572,000 Circle 8 equipment financing notes Circle 8 equipment with a book value of $4.3 million - 10.5% September 15, 2025 June 15, 2027 3,829,000 5,629,000 15% term notes (in default as of November 1, 2024) - Milton C. Ault, III 15.0% October 31, 2024 5,399,000 - 8% demand loans - - 8.0% Upon demand - 950,000 Sentinum note payable - - 12.5% - - 1,067,000 ROI promissory note (in default) - - 15.0% April 30, 2024 2,094,000 - Other ($0.9 million in default) - - - - 5,501,000 3,808,000 Total notes payable $ 104,796,000 $ 97,565,000 Less: Unamortized debt discounts (306,000 ) (453,000 ) Total notes payable, net $ 104,490,000 $ 97,112,000 Less: current portion (87,730,000 ) (11,692,000 ) Notes payable – long-term portion $ 16,760,000 $ 85,420,000 OID Only Term Note On July 2, 2024, the Company entered into a term note agreement with institutional investors for the sale of up to $ 2.6 1.8 1.5 October 16, 2024 0.2 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 Between April 29, 2024 and August 29, 2024, the Company entered into note agreements totaling $ 5.7 15% 5.1 October 31, 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% 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. Circle 8 revolving credit facility On October 16, 2024, Circle 8 was in default related to reporting requirements under the terms of their revolving credit facility. Circle 8 was able to obtain a waiver on November 19, 2024 to cure the event of default. 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 September 30, 2024 were: Schedule of maturities Year 2024 (remainder) $ 19,261,000 2025 84,124,000 2026 879,000 2027 266,000 2028 266,000 $ 104,796,000 Interest Expense Schedule of interest expense For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Contractual interest expense $ 5,350,000 $ 4,986,000 $ 10,725,000 $ 9,645,000 Forbearance fees 1,050,000 518,000 3,300,000 7,319,000 Amortization of debt discount 1,366,000 634,000 4,800,000 18,216,000 Total interest expense $ 7,766,000 $ 6,138,000 $ 18,825,000 $ 35,180,000

NOTES PAYABLE, RELATED PARTY

NOTES PAYABLE, RELATED PARTY	9 Months Ended
NOTES PAYABLE, RELATED PARTY	Sep. 30, 2024
Notes Payable Related Party
NOTES PAYABLE, RELATED PARTY	20. NOTES PAYABLE, RELATED PARTY Notes payable, related party at September 30, 2024 and December 31, 2023, were comprised of the following: Schedule of notes payable, related party Interest rate Due date September 30, December 31, Notes from officers – Hyperscale Data 18% - $ - $ 98,000 Notes from officers - TurnOnGreen 14% Past due 46,000 51,000 Notes from board member - ROI No interest Upon demand - 90,000 Ault & Company advances No interest Upon demand - 1,909,000 Other related party advances No interest Upon demand 125,000 124,000 Total notes payable $ 171,000 $ 2,272,000 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 Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Interest expense, related party $ 1,000 $ - $ 20,000 $ -

CONVERTIBLE NOTES

CONVERTIBLE NOTES	9 Months Ended
CONVERTIBLE NOTES	Sep. 30, 2024
Convertible Notes
CONVERTIBLE NOTES	21. CONVERTIBLE NOTES Convertible notes payable at September 30, 2024 and December 31, 2023, were comprised of the following: Schedule of convertible notes payable Conversion price per Interest rate Due date September 30, 2024 December 31, 2023 Convertible promissory note –OID only - in default 90% of 5-day VWAP OID Only September 28, 2024 $ 393,000 $ 1,673,000 10% OID convertible promissory note – in default as of October 20, 2024 $ 0.17 18% October 19, 2024 4,730,000 - Avalanche International Corp. (“AVLP”) convertible promissory notes, principal $ 0.35 7% August 22, 2025 9,911,000 9,911,000 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 - 910,000 Total convertible notes payable 19,279,000 19,007,000 Less: unamortized debt discounts (101,000 ) (2,179,000 ) Total convertible notes payable, net of financing cost, long term $ 19,178,000 $ 16,828,000 Less: current portion (9,725,000 ) (7,375,000 ) 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. 10% OID 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 4.9 15% 0.17 During the three and nine months ended September 30, 2024, the Investor converted $ 0.7 3.0 0.9 0.2 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 nine months ended September 30, 2024, ROI converted $ 2.3 0.9 1.4 Contractual Maturities 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 September 30, 2024 were: Schedule of contractual maturities Year Principal 2024 $ 9,368,000 2025 9,911,000 $ 19,279,000 Significant inputs associated with the embedded conversion options include: Schedule of weighted average assumptions September 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 4.0% 4.0% 3.5% Activity related to the embedded conversion option derivative liabilities for the nine months ended September 30, 2024 was as follows: Schedule of derivative liabilities Balance as of January 1, 2024 $ 910,000 Change in fair value (910,000 ) Ending balance as of September 30, 2024 $ -

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 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 Motion has been fully briefed and is currently pending before the Court. 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. On August 14, 2024, GIGA filed a petition for reorganization under Chapter 11 of the bankruptcy laws. On November 12, 2024, GIGA removed the state court action to the United States District Court for the Southern District of New York. 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 $ 2.4 2.3

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
STOCKHOLDERS’ EQUITY	Sep. 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 nine months ended September 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 nine months ended September 30, 2024, the Company sold to Ault & Company an aggregate of 300 2,800 0.1 0.8 0.3 2.8 Amendment to Loan and Guarantee Agreement On September 17, 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 regarding the Company’s obligations to fund the restricted cash Segregated Account. The Company agreed to deposit in the Segregated Account: (i) $0.4 million monthly commencing on September 30, 2024 and ending on February 28, 2025; and (ii) $0.5 million monthly commencing on March 31, 2025 and ending on the earlier of the term loan maturity date, prepayment of the term loan in full or the date on which the balance of the Segregated Account exceeds 110% of the outstanding balance of the term loan. 6.5 0.4 ELOC Purchase Agreement On June 20, 2024, the Company entered into a purchase agreement, as amended on November 1, 2024 (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 $ 37.5 13.00% 0.001 36 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. There have been no purchases under the ELOC Purchase Agreement.

INCOME TAXES

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 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% 2.0% 0.21% 0.4% 67,000 0.1 47,000 0.5 21%

NET LOSS PER SHARE

NET LOSS PER SHARE	9 Months Ended
NET LOSS PER SHARE	Sep. 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 September 30, 2024 and 2023: Schedule of net loss per share September 30, September 30, 2024 2023 Convertible preferred stock 264,322,000 - Warrants 15,006,000 2,000 Convertible notes 315,000 - Stock options 1,000 1,000 Total 279,644,000 3,000

SEGMENT AND CUSTOMERS INFORMATI

SEGMENT AND CUSTOMERS INFORMATION	9 Months Ended
SEGMENT AND CUSTOMERS INFORMATION	Sep. 30, 2024
Segment Reporting [Abstract]
SEGMENT AND CUSTOMERS INFORMATION	26. SEGMENT AND CUSTOMERS INFORMATION The Company had the following reportable segments as of September 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 nine months ended September 30, 2024: Schedule of operating segments Nine Months Ended September 30, 2024 TurnOnGreen Fintech Sentinum AGREE Energy ROI Holding Co. Total Revenue $ 3,751,000 $ - $ - $ - $ 94,000 $ 121,000 $ 1,819,000 $ 5,785,000 Revenue, crypto assets mining - - 25,201,000 - - - - 25,201,000 Revenue, hotel and real estate operations - - 725,000 13,652,000 - - - 14,377,000 Revenue, crane operations - - - - 36,945,000 - - 36,945,000 Revenue, lending and trading activities - 4,911,000 - - - - - 4,911,000 Total revenues $ 3,751,000 $ 4,911,000 $ 25,926,000 $ 13,652,000 $ 37,039,000 $ 121,000 $ 1,819,000 $ 87,219,000 Depreciation and amortization expense $ 73,000 $ - $ 12,322,000 $ 2,162,000 $ 3,513,000 $ 57,000 $ 1,526,000 $ 19,653,000 Impairment of property and equipment $ - $ - $ 10,500,000 $ 9,246,000 $ - $ - $ - $ 19,746,000 (Loss) income from operations $ (2,781,000 ) $ 3,634,000 $ (11,066,000 ) $ (8,850,000 ) $ 1,464,000 $ (15,891,000 ) $ (14,379,000 ) $ (47,869,000 ) Interest expense $ - $ (5,000 ) $ (122,000 ) $ (5,345,000 ) $ (2,693,000 ) $ (2,215,000 ) $ (8,445,000 ) $ (18,825,000 ) Capital expenditures for the nine months ended September 30, 2024 $ 53,000 $ - $ 1,675,000 $ 774,000 $ 2,054,000 $ 112,000 $ 95,000 $ 4,763,000 Segment identifiable assets as of September 30, 2024 $ 3,755,000 $ 12,787,000 $ 37,249,000 $ 81,331,000 $ 50,537,000 $ 1,309,000 $ 44,230,000 $ 231,198,000 Three Months Ended September 30, 2024 TurnOnGreen Fintech Sentinum AGREE Energy ROI Holding Co. Total Revenue $ 1,290,000 $ - $ - $ - $ 26,000 $ 54,000 $ 845,000 $ 2,215,000 Revenue, crypto assets mining - - 5,264,000 - - - - 5,264,000 Revenue, hotel and real estate operations - - 168,000 5,512,000 - - - 5,680,000 Revenue, crane operations - - - - 12,327,000 - - 12,327,000 Revenue, lending and trading activities - 5,575,000 - - - - - 5,575,000 Total revenues $ 1,290,000 $ 5,575,000 $ 5,432,000 $ 5,512,000 $ 12,353,000 $ 54,000 $ 845,000 $ 31,061,000 Depreciation and amortization expense $ 25,000 $ - $ 4,170,000 $ 1,771,000 $ 1,426,000 $ 19,000 $ 493,000 $ 7,904,000 Impairment of property and equipment $ - $ - $ 10,500,000 $ 1,291,000 $ - $ - $ - $ 11,791,000 (Loss) income from operations $ (1,479,000 ) $ 4,484,000 $ (13,887,000 ) $ (1,268,000 ) $ 514,000 $ (8,877,000 ) $ (4,082,000 ) $ (24,595,000 ) Interest expense $ 157,000 $ 3,000 $ (4,000 ) $ (2,362,000 ) $ (682,000 ) $ 328,000 $ (5,206,000 ) $ (7,766,000 ) Capital expenditures for the three months ended September 30, 2024 $ 45,000 $ - $ 690,000 $ 112,000 $ 188,000 $ 53,000 $ 22,000 $ 1,110,000 The following data presents the revenues, expenditures and other operating data of the Company and its operating segments for the three and nine months ended September 30, 2023: Nine Months Ended September 30, 2023 TurnOnGreen Fintech Sentinum AGREE Ault SMC Energy ROI Holding Co. Total Revenue, product $ 2,765,000 $ - $ - $ - $ - $ 21,939,000 $ 987,000 $ 63,000 $ - $ 25,754,000 Revenue, crypto assets mining - - 23,273,000 - - - - - - 23,273,000 Revenue, hotel and real estate operations 1,116,000 12,032,000 13,148,000 Revenue, lending and trading activities - 4,337,000 - - - - - - - 4,337,000 Revenue, crane operations - - - - - - 37,726,000 - - 37,726,000 Total revenues $ 2,765,000 $ 4,337,000 $ 24,389,000 $ 12,032,000 $ - $ 21,939,000 $ 38,713,000 $ 63,000 $ - $ 104,238,000 Depreciation and amortization expense $ 68,000 $ - $ 14,362,000 $ 2,408,000 $ - $ 779,000 $ 3,053,000 $ 152,000 $ 1,556,000 $ 22,378,000 (Loss) income from operations $ (4,067,000 ) $ 1,091,000 $ (4,363,000 ) $ (349,000 ) $ (1,052,000 ) $ (4,598,000 ) $ (30,216,000 ) $ (33,590,000 ) $ (20,011,000 ) $ (97,155,000 ) Capital expenditures for the nine months ended September 30, 2023 $ 131,000 $ - $ 1,426,000 $ 6,035,000 $ - $ 383,000 $ 3,319,000 $ 407,000 $ 2,906,000 $ 14,607,000 Segment identifiable assets as of December 31, 2023 $ 4,995,000 $ 17,027,000 $ 59,903,000 $ 90,991,000 $ 2,347,000 $ - $ 51,254,000 $ 9,937,000 $ 43,943,000 $ 280,397,000 Three Months Ended September 30, 2023 TurnOnGreen Fintech Sentinum AGREE Ault SMC Energy ROI Holding Co. Total Revenue, product $ 1,166,000 $ - $ - $ - $ - $ 15,931,000 $ 439,000 $ 18,000 $ - $ 17,554,000 Revenue, crypto assets mining - - 7,558,000 - - - - - - 7,558,000 Revenue, commercial real estate leases 333,000 5,404,000 5,737,000 Revenue, lending and trading activities - (249,000 ) - - - - - - - (249,000 ) Revenue, crane operations - - - - - - 12,490,000 - - 12,490,000 Total revenues $ 1,166,000 $ (249,000 ) $ 7,891,000 $ 5,404,000 $ - $ 15,931,000 $ 12,929,000 $ 18,000 $ - $ 43,090,000 Depreciation and amortization expense $ 24,000 $ - $ 5,792,000 $ 774,000 $ - $ 338,000 $ 1,073,000 $ 32,000 $ 528,000 $ 8,561,000 (Loss) income from operations $ (1,498,000 ) $ (1,039,000 ) $ (2,661,000 ) $ 1,050,000 $ (214,000 ) $ 181,000 $ 2,505,000 $ (13,315,000 ) $ (5,359,000 ) $ (20,350,000 ) Capital expenditures for the three months ended September 30, 2023 $ 121,000 $ - $ 261,000 $ 518,000 $ - $ 199,000 $ 1,983,000 $ - $ 314,000 $ 3,396,000

CONCENTRATIONS OF CREDIT AND RE

CONCENTRATIONS OF CREDIT AND REVENUE RISK	9 Months Ended
CONCENTRATIONS OF CREDIT AND REVENUE RISK	Sep. 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 September 30, December 31, For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 2024 2023 Customer A * * 14% * 22% * Customer B * * * * * 11% Customer C * 17% * * * * * less than 10%

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	28. SUBSEQUENT EVENTS Additional Closings of Series C Preferred Stock, Related Party In October and November 2024, the Company sold to Ault & Company an aggregate of 2,230 shares of Series C Preferred Stock and Warrants to purchase 0.7 million shares of Class A common stock, for a total purchase price of $2.2 million. Agreement to Sell St. Petersburg Property On October 2, 2024, Third Avenue Apartments LLC, a wholly owned indirect subsidiary of the Company, entered into a contract of sale with a third-party purchaser and agreed to sell its real estate property in St. Petersburg, Florida for $ 13.2 11 1.3 10.00% Series E Cumulative Redeemable Perpetual Preferred Stock (the “Series E Preferred Stock”) On November 11, 2024 the Company filed a Certificate of Designation, Rights and Preferences (the “Certificate of Designation”) with the Secretary of State of the State of Delaware to establish the preferences, voting powers, limitations as to dividends or other distributions, qualifications, terms and conditions of redemption and other terms and conditions of the Company’s Series E Preferred Stock. The following is a summary description of those terms and the general effect of the issuance of the shares of Series E Preferred Stock on the Company’s other classes of registered securities. The Series E Preferred Stock will, as to dividend rights and rights as to the distribution of assets upon the Company’s liquidation, dissolution or winding-up, rank: (1) senior to all classes or series of Common Stock and to all other equity securities issued by the Company other than equity securities referred to in clauses (2) and (3); (2) on parity with any future class or series of the Company’s equity securities expressly designated as ranking on parity with the Series E Preferred Stock, (3) junior to the Company’s Series A Cumulative Redeemable Perpetual Preferred Stock and its Series C Convertible Preferred Stock; and all equity securities issued by the Company expressly designated as ranking senior to the Series E Preferred Stock; and (4) junior to all the Company’s existing and future indebtedness. To the extent the shares of Series E Preferred Stock are issued, the Company will pay cumulative cash dividends on the Series E Preferred Stock when, as and if declared by its board of directors (or a duly authorized committee of its board of directors), only out of funds legally available for payment of dividends. Dividends on the Series E Preferred Stock will accrue on the stated amount of $25.00 per share of the Series E Preferred Stock at a rate per annum equal to 10.00% (equivalent to $3.00 per year), payable monthly in arrears. The Series E Preferred Stock is redeemable by the Company. Holders of shares of the Series E Preferred Stock generally will have no voting rights, except as required by law and as provided in the Certificate of Designation. Voting rights for holders of the Series E Preferred Stock exist primarily with respect to material and adverse changes in the terms of the Series E Preferred Stock and the creation of additional classes or series of preferred stock that rank senior to the Series E Preferred Stock. Further, unless the Company has received the approval of two-thirds of the votes entitled to be cast by the holders of Series E Preferred Stock, the Company will not effect any consummation of a binding share exchange or reclassification of the Series E Preferred Stock or a merger or consolidation of the Company with another entity, unless (a) the shares of Series E Preferred Stock remain outstanding or, in the case of a merger or consolidation with respect to which the Company is not the surviving entity, the shares of Series E Preferred Stock are converted into or exchanged for preference securities, or (b) such shares remain outstanding or such preference securities are not materially less favorable than the Series E Preferred Stock immediately prior to such consummation. Reverse Stock Split At the June 28, 2024 annual meeting of stockholders, voted upon and approved Proposal 5, an amendment to the Company’s Certificate of Incorporation to effect a Reverse Split with a ratio of not less than one-for-two and not more than one-for-thirty-five at any time prior to June 27, 2025, with the exact ratio to be set at a whole number within this range as determined by the Company’s board of directors in its sole discretion. On October 24, 2024, the board of directors authorized a special committee of the board to determine the ratio of the reverse split. On November 8, 2024, the special committee approved a one-for-thirty-five reverse split of the Class A common stock that will be effective in the State of Delaware on Friday, November 22, 2024. The Company anticipates that beginning with the opening of trading on Monday, November 25, 2024, the Company’s Class A common stock will trade on the NYSE American on a split-adjusted basis. Special Dividend of Class B Common Stock On November 15, 2024, the Company announced that it plans to issue a special one-time dividend (the “Distribution”) of 5.0 The record date for the Distribution is November 29, 2024. Stockholders who own the Company’s Class A Common Stock at the close of trading on that date will be eligible to receive the shares of Class B Common Stock. Further, the Company has set a payment date of December 16, 2024, subject to adjustment. On the record date, the Company anticipates there will be approximately 1.1 million shares of Class A Common Stock and approximately 5.9 million Class A Common Stock equivalents, based on the current conversion price of the Company’s Series C Convertible Preferred Stock, issued and outstanding (collectively, the “Eligible Capital Stock”), for an aggregate of approximately 7.0 million shares of Eligible Capital Stock. Consequently, the number of shares of Class B Common Stock issuable is approximately 0.71 for each share of Eligible Capital Stock. The foregoing figures reflect the implementation of the one-for-thirty-five reserve stock split that will be effectuated on November 25, 2024. The Class B Common Stock is identical to the currently outstanding Class A Common Stock, with the exception that each share thereof carries ten times the voting power of a share of Class A Common Stock. The Class B Common Stock is convertible at any time after the payment date into Class A Common Stock on a one-for-one basis.

BASIS OF PRESENTATION AND SIG_2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 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 Crypto Assets Mining The Company has entered into a crypto assets 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 nine months ended September 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 assets 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 crypto 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, including the discontinued operations presentation of GIGA financial results. 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 In March 2024, the FASB issued ASU No. 2024-01 Compensation - Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards

DECONSOLIDATION OF SUBSIDIARY_2

DECONSOLIDATION OF SUBSIDIARY AND DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2024
Deconsolidation Of Subsidiary And Discontinued Operations
Schedule of presents the assets and liabilities	Schedule of presents the assets and liabilities September 30, December 31, 2024 2023 Cash and cash equivalents $ - $ 3,601,000 Restricted cash - 700,000 Accounts receivable - 4,350,000 Inventories - 6,643,000 Prepaid expenses and other current assets - 4,859,000 Intangible assets, net - 1,707,000 Goodwill - 5,794,000 Property and equipment, net - current - 1,690,000 Right-of-use assets - 3,023,000 Total assets discontinued operations - 32,367,000 Accounts payable and accrued expenses - 14,005,000 Operating lease liability - 3,098,000 Notes payable - 1,174,000 Convertible notes payable - 4,388,000 Liabilities discontinued operations - 22,664,000 Net assets of discontinued operations $ - $ 9,703,000
Schedule of operations	Schedule of operations For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Revenue, products $ 10,678,000 $ 10,277,000 $ 30,862,000 $ 27,724,000 Cost of revenue, products 7,824,000 7,216,000 23,339,000 20,035,000 Gross profit 2,854,000 3,061,000 7,523,000 7,689,000 Operating expenses Research and development 906,000 672,000 2,617,000 2,111,000 Selling and marketing 286,000 396,000 1,166,000 1,415,000 General and administrative 2,923,000 2,496,000 8,033,000 9,783,000 Total operating expenses 4,115,000 3,564,000 11,816,000 13,309,000 Loss from operations (1,261,000 ) (503,000 ) (4,293,000 ) (5,620,000 ) Other income (expense): Interest and other income 1,554,000 105,000 1,594,000 105,000 Interest expense (415,000 ) (257,000 ) (1,662,000 ) (870,000 ) Change in fair value of warrant liability - (1,061,000 ) - - Total other income (expense), net 1,139,000 (1,213,000 ) (68,000 ) (765,000 ) Loss before income taxes (122,000 ) (1,716,000 ) (4,361,000 ) (6,385,000 ) Income tax benefit - - (15,000 ) (11,000 ) Net loss (122,000 ) (1,716,000 ) (4,346,000 ) (6,374,000 ) Net loss attributable to non-controlling interest 325,000 357,000 1,554,000 1,716,000 Net income (loss) available to common stockholders $ 203,000 $ (1,359,000 ) $ (2,792,000 ) $ (4,658,000 )
Schedule of gain on deconsolidation	Schedule of gain on deconsolidation For the Three For the Nine GIGA net income (loss) $ 203,000 $ (2,792,000 ) Gain on deconsolidation 2,013,000 2,013,000 Net gain (loss) from discontinued operations $ 2,216,000 $ (779,000 )
Schedule of statement of cash flows	Schedule of statement of cash flows For the Nine Months Ended September 30, 2024 2023 Cash flows from operating activities: Net loss $ (4,346,000 ) $ (6,374,000 ) Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation and amortization 618,000 618,000 Amortization of right-of-use assets 684,000 807,000 Amortization of intangibles 157,000 220,000 Stock-based compensation (858,000 ) 1,594,000 Changes in operating assets and liabilities: Accounts receivable (1,638,000 ) (783,000 ) Inventories 1,514,000 1,091,000 Prepaid expenses and other current assets (1,516,000 ) (706,000 ) Lease liabilities (667,000 ) (916,000 ) Accounts payable and accrued expenses (314,000 ) (285,000 ) Net cash used in operating activities (6,366,000 ) (4,734,000 ) Cash flows from investing activities: Purchase of property and equipment (249,000 ) (177,000 ) Cash decrease upon deconsolidation (3,550,000 ) - Net cash used in investing activities (3,799,000 ) (177,000 ) Cash flows from financing activities: Proceeds from notes payable 2,552,000 2,316,000 Cash contributions from parent 3,383,000 2,361,000 Net cash provided by financing activities 5,935,000 4,677,000 Effect of exchange rate changes on cash and cash equivalents (71,000 ) 153,000 Net increase in cash and cash equivalents and restricted cash (4,301,000 ) (81,000 ) Cash and cash equivalents and restricted cash at beginning of period 4,301,000 2,195,000 Cash and cash equivalents and restricted cash at end of period $ - $ 2,114,000 Supplemental disclosures of cash flow information: Cash paid during the period for interest $ 946,000 $ 862,000

REVENUE DISAGGREGATION (Tables)

REVENUE DISAGGREGATION (Tables)	9 Months Ended
REVENUE DISAGGREGATION (Tables)	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Schedule of disaggregated revenues	Schedule of disaggregated revenues TurnOnGreen Fintech Sentinum AGREE Energy ROI Holding Co. Total Primary Geographical Markets North America $ 1,227,000 $ - $ 5,432,000 $ 5,512,000 $ 12,327,000 $ 54,000 $ 845,000 $ 25,397,000 Europe 1,000 - - - 26,000 - - 27,000 Middle East and other 62,000 - - - - - - 62,000 Revenue from contracts with customers 1,290,000 - 5,432,000 5,512,000 12,353,000 54,000 845,000 25,486,000 Revenue, lending and trading activities (North America) - 5,575,000 - - - - - 5,575,000 Total revenue $ 1,290,000 $ 5,575,000 $ 5,432,000 $ 5,512,000 $ 12,353,000 $ 54,000 $ 845,000 $ 31,061,000 Major Goods or Services Power supply units and systems $ 1,290,000 $ - $ - $ - $ - $ - $ - $ 1,290,000 Revenue from mined crypto assets at Sentinum owned and operated facilities - - 4,362,000 - - - - 4,362,000 Revenue from Sentinum crypto mining equipment hosted at third-party facilities - - 902,000 - - - - 902,000 Hotel and real estate operations - - 168,000 5,512,000 - - - 5,680,000 Crane rental - - - - 12,327,000 - - 12,327,000 Other - - - - 26,000 54,000 845,000 925,000 Revenue from contracts with customers 1,290,000 - 5,432,000 5,512,000 12,353,000 54,000 845,000 25,486,000 Revenue, lending and trading activities - 5,575,000 - - - - - 5,575,000 Total revenue $ 1,290,000 $ 5,575,000 $ 5,432,000 $ 5,512,000 $ 12,353,000 $ 54,000 $ 845,000 $ 31,061,000 Timing of Revenue Recognition Goods and services transferred at a point in time $ 22,000 $ - $ 5,432,000 $ 5,512,000 $ 26,000 $ 54,000 $ 845,000 $ 11,891,000 Services transferred over time 1,268,000 - - - 12,327,000 - - 13,595,000 Revenue from contracts with customers $ 1,290,000 $ - $ 5,432,000 $ 5,512,000 $ 12,353,000 $ 54,000 $ 845,000 $ 25,486,000 The Company’s disaggregated revenues consisted of the following for the nine months ended September 30, 2024: TurnOnGreen Fintech Sentinum AGREE Energy ROI Holding Co. Total Primary Geographical Markets North America $ 3,565,000 $ - $ 25,926,000 $ 13,652,000 $ 36,945,000 $ 121,000 $ 1,819,000 $ 82,028,000 Europe 15,000 - - - 94,000 - - 109,000 Middle East and other 171,000 - - - - - - 171,000 Revenue from contracts with customers 3,751,000 - 25,926,000 13,652,000 37,039,000 121,000 1,819,000 82,308,000 Revenue, lending and trading activities (North America) - 4,911,000 - - - - - 4,911,000 Total revenue $ 3,751,000 $ 4,911,000 $ 25,926,000 $ 13,652,000 $ 37,039,000 $ 121,000 $ 1,819,000 $ 87,219,000 Major Goods or Services Power supply units and systems $ 3,751,000 $ - $ - $ - $ - $ - $ - $ 3,751,000 Revenue from mined crypto assets at Sentinum owned and operated facilities - - 19,563,000 - - - - 19,563,000 Revenue from Sentinum crypto mining equipment hosted at third-party facilities - - 5,638,000 - - - - 5,638,000 Hotel and real estate operations - - 725,000 13,652,000 - - - 14,377,000 Crane rental - - - - 36,945,000 - - 36,945,000 Other - - - - 94,000 121,000 1,819,000 2,034,000 Revenue from contracts with customers 3,751,000 - 25,926,000 13,652,000 37,039,000 121,000 1,819,000 82,308,000 Revenue, lending and trading activities - 4,911,000 - - - - - 4,911,000 Total revenue $ 3,751,000 $ 4,911,000 $ 25,926,000 $ 13,652,000 $ 37,039,000 $ 121,000 $ 1,819,000 $ 87,219,000 Timing of Revenue Recognition Goods and services transferred at a point in time $ 31,000 $ - $ 25,926,000 $ 13,652,000 $ 94,000 $ 121,000 $ 1,817,000 $ 41,643,000 Services transferred over time 3,720,000 - - - 36,945,000 - - 40,665,000 Revenue from contracts with customers $ 3,751,000 $ - $ 25,926,000 $ 13,652,000 $ 37,039,000 $ 121,000 $ 1,817,000 $ 82,308,000 The Company’s disaggregated revenues consisted of the following for the three months ended September 30, 2023: TurnOnGreen Fintech Sentinum AGREE SMC ROI Energy Total Primary Geographical Markets North America $ 1,075,000 $ - $ 7,891,000 $ 5,404,000 $ 15,931,000 $ 18,000 $ 12,929,000 $ 43,248,000 Europe 66,000 - - - - - - 66,000 Middle East and other 25,000 - - - - - - 25,000 Revenue from contracts with customers 1,166,000 - 7,891,000 5,404,000 15,931,000 18,000 12,929,000 43,339,000 Revenue, lending and trading activities (North America) - (249,000 ) - - - - - (249,000 ) Total revenue $ 1,166,000 $ (249,000 ) $ 7,891,000 $ 5,404,000 $ 15,931,000 $ 18,000 $ 12,929,000 $ 43,090,000 Major Goods or Services Power supply units & systems $ 1,074,000 $ - $ - $ - $ - $ - $ - $ 1,074,000 Revenue from mined crypto assets at Sentinum owned and operated facilities - - 6,389,000 - - - - 6,389,000 Revenue from Sentinum crypto mining equipment hosted at third-party facilities - - 1,169,000 - - - - 1,169,000 Hotel and real estate operations - - 333,000 5,404,000 - - - 5,737,000 Karaoke machines and related consumer goods - - - - 15,931,000 - - 15,931,000 Crane rental - - - - - - 12,490,000 12,490,000 Other 92,000 - - - 18,000 439,000 549,000 Revenue from contracts with customers 1,166,000 - 7,891,000 5,404,000 15,931,000 18,000 12,929,000 43,339,000 Revenue, lending and trading activities - (249,000 ) - - - - - (249,000 ) Total revenue $ 1,166,000 $ (249,000 ) $ 7,891,000 $ 5,404,000 $ 15,931,000 $ 18,000 $ 12,929,000 $ 43,090,000 Timing of Revenue Recognition Goods transferred at a point in time $ 1,160,000 $ - $ 7,891,000 $ 5,404,000 $ 15,931,000 $ 18,000 $ 439,000 $ 30,843,000 Services transferred over time 6,000 - - - - - 12,490,000 12,496,000 Revenue from contracts with customers $ 1,166,000 $ - $ 7,891,000 $ 5,404,000 $ 15,931,000 $ 18,000 $ 12,929,000 $ 43,339,000 The Company’s disaggregated revenues consisted of the following for the nine months ended September 30, 2023: TurnOnGreen Fintech Sentinum AGREE SMC ROI Energy Total Primary Geographical Markets North America $ 2,400,000 $ - $ 24,389,000 $ 12,032,000 $ 21,939,000 $ 63,000 $ 38,604,000 $ 99,427,000 Europe 77,000 - - - - - 109,000 186,000 Middle East and other 288,000 - - - - - - 288,000 Revenue from contracts with customers 2,765,000 - 24,389,000 12,032,000 21,939,000 63,000 38,713,000 99,901,000 Revenue, lending and trading activities (North America) - 4,337,000 - - - - 4,337,000 Total revenue $ 2,765,000 $ 4,337,000 $ 24,389,000 $ 12,032,000 $ 21,939,000 $ 63,000 $ 38,713,000 $ 104,238,000 Major Goods or Services Power supply units & systems $ 2,544,000 $ - $ - $ - $ - $ - $ - $ 2,544,000 Revenue from mined crypto assets at Sentinum owned and operated facilities - - 21,103,000 - - - - 21,103,000 Revenue from Sentinum crypto mining equipment hosted at third-party facilities - - 2,170,000 - - - - 2,170,000 Hotel and real estate operations - - 1,116,000 12,032,000 - - - 13,148,000 Karaoke machines and related consumer goods - - - - 21,939,000 - - 21,939,000 Crane rental - - - - - - 37,726,000 37,726,000 Other 221,000 - - - 63,000 987,000 1,271,000 Revenue from contracts with customers 2,765,000 - 24,389,000 12,032,000 21,939,000 63,000 38,713,000 99,901,000 Revenue, lending and trading activities - 4,337,000 - - - - - 4,337,000 Total revenue $ 2,765,000 $ 4,337,000 $ 24,389,000 $ 12,032,000 $ 21,939,000 $ 63,000 $ 38,713,000 $ 104,238,000 Timing of Revenue Recognition Goods transferred at a point in time $ 11,000 $ - $ 24,389,000 $ 12,032,000 $ 21,939,000 $ 63,000 $ 987,000 $ 59,421,000 Services transferred over time 2,754,000 - - - - - 37,726,000 40,480,000 Revenue from contracts with customers $ 2,765,000 $ - $ 24,389,000 $ 12,032,000 $ 21,939,000 $ 63,000 $ 38,713,000 $ 99,901,000

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Fair value, assets measured on recurring basis	Fair value, assets measured on recurring basis Fair Value Measurement at September 30, 2024 Total Level 1 Level 2 Level 3 Assets: Investment in common stock of Alzamend Neuro, Inc. (“Alzamend”) – a related party $ 131,000 $ 131,000 $ - $ - Investments in marketable equity securities 687,000 687,000 - - Crypto assets 65,000 65,000 - - Total assets measured at fair value $ 883,000 $ 883,000 $ - $ - Liabilities: Warrant and embedded conversion feature liabilities $ 8,000 $ - $ - $ 8,000 Total liabilities measured at fair value $ 8,000 $ - $ - $ 8,000 Fair Value Measurement at December 31, 2023 Total Level 1 Level 2 Level 3 Assets: Investment in common stock of Alzamend – a related party $ 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 $ 970,000 $ - $ - $ 970,000 Total liabilities measured at fair value $ 970,000 $ - $ - $ 970,000
Schedule of changes in fair value hierarchy	Schedule of changes in fair value hierarchy Level 3 Balance at Fair Value Grants Level 3 Balance at Nine months ended September 30, 2024 Warrant liabilities $ 60,000 $ (52,000 ) $ - $ 8,000 Embedded conversion feature liabilities $ 910,000 $ (910,000 ) $ - $ - Nine months ended September 30, 2023 Warrant liabilities $ 651,000 $ (4,981,000 ) $ 4,330,000 $ - Embedded conversion feature liabilities $ 2,316,000 $ (3,439,000 ) $ 1,352,000 $ 229,000 Level 3 Balance at Fair Value Grants Level 3 Balance at Three months ended September 30, 2024 Warrant liabilities $ 578,000 $ (570,000 ) $ - $ 8,000 Embedded conversion feature liabilities $ 155,000 $ (155,000 ) $ - $ - Three months ended September 30, 2023 Warrant liabilities $ 2,446,000 $ (2,446,000 ) $ - $ - Embedded conversion feature liabilities $ 2,577,000 $ (2,348,000 ) $ - $ 229,000

Marketable EQUITY Securities (T

Marketable EQUITY Securities (Tables)	9 Months Ended
Marketable EQUITY Securities (Tables)	Sep. 30, 2024
Marketable Equity Securities
Schedule of marketable securities	Schedule of marketable securities Marketable equity securities at September 30, 2024 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 5,476,000 $ 672,000 $ (5,461,000 ) $ 687,000 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

CRYPTO ASSETS (Tables)

CRYPTO ASSETS (Tables)	9 Months Ended
CRYPTO ASSETS (Tables)	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of revenue from crypto assets	Schedule of revenue from crypto assets For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Revenue from mined crypto assets at Sentinum owned and operated facilities $ 4,362,000 $ 6,389,000 $ 19,563,000 $ 21,103,000 Revenue from Sentinum crypto mining equipment hosted at third-party facilities 902,000 1,169,000 5,638,000 2,170,000 Revenue, crypto assets mining $ 5,264,000 $ 7,558,000 $ 25,201,000 $ 23,273,000
Schedule of activities of the crypto assets	Schedule of activities of the crypto assets For the Nine Months Ended September 30, 2024 2023 Balance at January 1 $ 546,000 $ 554,000 Additions of mined crypto assets 19,563,000 21,103,000 Sale of crypto assets (20,038,000 ) (21,330,000 ) Payments to vendors with crypto assets (31,000 ) (20,000 ) Payment of notes payable with crypto assets (506,000 ) - Payment of interest payable with crypto assets (142,000 ) - Realized gain on sale of crypto assets 649,000 404,000 Unrealized gain on crypto assets 24,000 - Impairment of mined crypto assets - (376,000 ) Balance at September 30 $ 65,000 $ 335,000

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	9 Months Ended
PROPERTY AND EQUIPMENT, NET (Tables)	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment September 30, 2024 December 31, 2023 Building, land and improvements $ 92,850,000 $ 100,184,000 Crypto assets mining equipment 12,162,000 50,640,000 Crane rental equipment 34,500,000 34,469,000 Computer, software and related equipment 11,276,000 10,533,000 Aircraft 15,983,000 15,983,000 Other property and equipment 11,503,000 11,066,000 178,274,000 222,875,000 Accumulated depreciation and amortization (17,400,000 ) (27,209,000 ) Property and equipment, net $ 160,874,000 $ 195,666,000
Schedule of depreciation	Schedule of depreciation For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Depreciation expense $ 7,533,000 $ 9,894,000 $ 19,174,000 $ 21,823,000

INTANGIBLE ASSETS, NET (Tables)

INTANGIBLE ASSETS, NET (Tables)	9 Months Ended
INTANGIBLE ASSETS, NET (Tables)	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible asset	Schedule of intangible asset Useful Life September 30, 2024 December 31, 2023 Definite lived intangible assets: Developed technology 7 $ 2,081,000 $ 1,949,000 Customer list 10 1,290,000 1,290,000 Trade names 12 1,030,000 1,030,000 4,401,000 4,269,000 Accumulated amortization (719,000 ) (222,000 ) Total definite-lived intangible assets $ 3,682,000 $ 4,047,000
Schedule of amortization expense	Schedule of amortization expense For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Amortization expense $ 371,000 $ 226,000 $ 479,000 $ 541,000
Schedule of estimated amortization expense	Schedule of estimated amortization expense 2024 (remainder) $ 124,000 2025 494,000 2026 494,000 2027 494,000 2028 494,000 2029 370,000 Thereafter 1,212,000 $ 3,682,000

INVESTMENTS _ RELATED PARTIES (

INVESTMENTS – RELATED PARTIES (Tables)	9 Months Ended
INVESTMENTS – RELATED PARTIES (Tables)	Sep. 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 September 30, December 31, Rate Due Date 2024 2023 Promissory note, related party 8% December 31, 2024 $ 2,500,000 $ 2,500,000 10% Senior Secured Convertible Promissory Note - GIGA 10% December 31, 2024 4,383,000 - 12% Senior Secured Subordinated Convertible Promissory Note - GIGA 10% December 31, 2024 6,750,000 - 12% Senior Secured Subordinated Convertible Promissory Note - GIGA 12% June 30, 2025 5,194,000 - Debtor in possession Loan Agreement - GIGA 6% October 28, 2024 80,000 - Accrued interest receivable GIGA 768,000 - Accrued interest receivable Ault & Company 568,000 568,000 Other 211,000 900,000 Allowance for credit losses (5,668,000 ) - Total investment in promissory notes and other, related parties $ 14,786,000 $ 3,968,000
Schedule of Interest income, related party	Schedule of Interest income, related party For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Interest income, related party $ 557,000 $ 50,000 $ 1,144,000 $ 150,000
Schedule of investment in common stock	Schedule of investment in common stock Investments in common stock, related parties at September 30, 2024 Cost Gross unrealized losses Fair value Common shares $ 24,697,000 $ (24,566,000 ) $ 131,000 Alzamend series B convertible preferred stock, warrants 2,100,000 - 2,100,000 $ 26,797,000 $ (24,566,000 ) $ 2,231,000 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 September 30, 2024 2023 Balance at July 1 $ 304,000 $ 5,836,000 Investment in common stock of Alzamend - - Unrealized loss in common stock of Alzamend (173,000 ) (3,124,000 ) Balance at September 30 $ 131,000 $ 2,712,000 For the Nine Months Ended September 30, 2024 2023 Balance at January 1 $ 679,000 $ 6,449,000 Investment in common stock of Alzamend 9,000 15,000 Unrealized loss in common stock of Alzamend (557,000 ) (3,752,000 ) Balance at September 30 $ 131,000 $ 2,712,000
Schedule of investment in warrants and preferred stock	Schedule of investment in warrants and preferred stock September 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)	9 Months Ended
EQUITY METHOD INVESTMENT (Tables)	Sep. 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 - January 1, 2024 $ 1,957,000 Loss from investment in unconsolidated entity (1,957,000 ) Ending balance - September 30, 2024 $ -

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	9 Months Ended
ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	Sep. 30, 2024
Payables and Accruals [Abstract]
Schedule of other current liabilities	Schedule of other current liabilities September 30, December 31, 2024 2023 Accounts payable $ 20,419,000 $ 26,777,000 Accrued payroll and payroll taxes 8,773,000 8,237,000 Warrant liabilities 8,000 60,000 Interest payable 8,669,000 4,197,000 Accrued legal 2,439,000 2,340,000 Other accrued expenses 18,166,000 13,811,000 $ 58,474,000 $ 55,422,000

REDEEMABLE NONCONTROLLING INT_2

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY (Tables)	9 Months Ended
	Sep. 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 September 30, 2024 2023 Redeemable noncontrolling interests in equity of subsidiaries as of July 1 $ 795,000 $ 1,951,000 Remeasurement of carrying value to redemption value 9,000 228,000 Redeemable noncontrolling interests in equity of subsidiaries as of September 30 $ 804,000 $ 2,179,000 The following table summarizes the changes in the Company’s redeemable noncontrolling interests in equity of subsidiaries during the nine months ended September 30, 2024 and 2023: For the Nine Months Ended September 30, 2024 2023 Redeemable noncontrolling interests in equity of subsidiaries as of January 1 $ 2,224,000 $ 117,993,000 Redemption of Ault Disruptive common stock (1,463,000 ) (120,064,000 ) Remeasurement of carrying value to redemption value 43,000 4,250,000 Redeemable noncontrolling interests in equity of subsidiaries as of September 30 $ 804,000 $ 2,179,000

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
NOTES PAYABLE (Tables)	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of notes payable	Schedule of notes payable Collateral Guarantors Interest Due date September 30, December 31, AGREE secured construction loans AGREE hotels - 7.0% January 1, 2025 $ 68,750,000 $ 67,632,000 Circle 8 revolving credit facility Circle 8 cranes with a book value of $29.6 million - 10.0% December 16, 2025 13,651,000 15,907,000 16% promissory note (in default) - Ault & Company and Milton C. Ault, III 16.0% July 15, 2024 5,572,000 2,572,000 Circle 8 equipment financing notes Circle 8 equipment with a book value of $4.3 million - 10.5% September 15, 2025 June 15, 2027 3,829,000 5,629,000 15% term notes (in default as of November 1, 2024) - Milton C. Ault, III 15.0% October 31, 2024 5,399,000 - 8% demand loans - - 8.0% Upon demand - 950,000 Sentinum note payable - - 12.5% - - 1,067,000 ROI promissory note (in default) - - 15.0% April 30, 2024 2,094,000 - Other ($0.9 million in default) - - - - 5,501,000 3,808,000 Total notes payable $ 104,796,000 $ 97,565,000 Less: Unamortized debt discounts (306,000 ) (453,000 ) Total notes payable, net $ 104,490,000 $ 97,112,000 Less: current portion (87,730,000 ) (11,692,000 ) Notes payable – long-term portion $ 16,760,000 $ 85,420,000
Schedule of maturities	Schedule of maturities Year 2024 (remainder) $ 19,261,000 2025 84,124,000 2026 879,000 2027 266,000 2028 266,000 $ 104,796,000
Schedule of interest expense	Schedule of interest expense For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Contractual interest expense $ 5,350,000 $ 4,986,000 $ 10,725,000 $ 9,645,000 Forbearance fees 1,050,000 518,000 3,300,000 7,319,000 Amortization of debt discount 1,366,000 634,000 4,800,000 18,216,000 Total interest expense $ 7,766,000 $ 6,138,000 $ 18,825,000 $ 35,180,000

NOTES PAYABLE, RELATED PARTY (T

NOTES PAYABLE, RELATED PARTY (Tables)	9 Months Ended
NOTES PAYABLE, RELATED PARTY (Tables)	Sep. 30, 2024
Notes Payable Related Party
Schedule of notes payable, related party	Schedule of notes payable, related party Interest rate Due date September 30, December 31, Notes from officers – Hyperscale Data 18% - $ - $ 98,000 Notes from officers - TurnOnGreen 14% Past due 46,000 51,000 Notes from board member - ROI No interest Upon demand - 90,000 Ault & Company advances No interest Upon demand - 1,909,000 Other related party advances No interest Upon demand 125,000 124,000 Total notes payable $ 171,000 $ 2,272,000
Schedule of interest expense, related party	Schedule of interest expense, related party For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Interest expense, related party $ 1,000 $ - $ 20,000 $ -

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	9 Months Ended
CONVERTIBLE NOTES (Tables)	Sep. 30, 2024
Convertible Notes
Schedule of convertible notes payable	Schedule of convertible notes payable Conversion price per Interest rate Due date September 30, 2024 December 31, 2023 Convertible promissory note –OID only - in default 90% of 5-day VWAP OID Only September 28, 2024 $ 393,000 $ 1,673,000 10% OID convertible promissory note – in default as of October 20, 2024 $ 0.17 18% October 19, 2024 4,730,000 - Avalanche International Corp. (“AVLP”) convertible promissory notes, principal $ 0.35 7% August 22, 2025 9,911,000 9,911,000 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 - 910,000 Total convertible notes payable 19,279,000 19,007,000 Less: unamortized debt discounts (101,000 ) (2,179,000 ) Total convertible notes payable, net of financing cost, long term $ 19,178,000 $ 16,828,000 Less: current portion (9,725,000 ) (7,375,000 ) 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 $ 9,368,000 2025 9,911,000 $ 19,279,000
Schedule of weighted average assumptions	Schedule of weighted average assumptions September 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 4.0% 4.0% 3.5%
Schedule of derivative liabilities	Schedule of derivative liabilities Balance as of January 1, 2024 $ 910,000 Change in fair value (910,000 ) Ending balance as of September 30, 2024 $ -

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	9 Months Ended
NET LOSS PER SHARE (Tables)	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of net loss per share	Schedule of net loss per share September 30, September 30, 2024 2023 Convertible preferred stock 264,322,000 - Warrants 15,006,000 2,000 Convertible notes 315,000 - Stock options 1,000 1,000 Total 279,644,000 3,000

SEGMENT AND CUSTOMERS INFORMA_2

SEGMENT AND CUSTOMERS INFORMATION (Tables)	9 Months Ended
SEGMENT AND CUSTOMERS INFORMATION (Tables)	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of operating segments	Schedule of operating segments Nine Months Ended September 30, 2024 TurnOnGreen Fintech Sentinum AGREE Energy ROI Holding Co. Total Revenue $ 3,751,000 $ - $ - $ - $ 94,000 $ 121,000 $ 1,819,000 $ 5,785,000 Revenue, crypto assets mining - - 25,201,000 - - - - 25,201,000 Revenue, hotel and real estate operations - - 725,000 13,652,000 - - - 14,377,000 Revenue, crane operations - - - - 36,945,000 - - 36,945,000 Revenue, lending and trading activities - 4,911,000 - - - - - 4,911,000 Total revenues $ 3,751,000 $ 4,911,000 $ 25,926,000 $ 13,652,000 $ 37,039,000 $ 121,000 $ 1,819,000 $ 87,219,000 Depreciation and amortization expense $ 73,000 $ - $ 12,322,000 $ 2,162,000 $ 3,513,000 $ 57,000 $ 1,526,000 $ 19,653,000 Impairment of property and equipment $ - $ - $ 10,500,000 $ 9,246,000 $ - $ - $ - $ 19,746,000 (Loss) income from operations $ (2,781,000 ) $ 3,634,000 $ (11,066,000 ) $ (8,850,000 ) $ 1,464,000 $ (15,891,000 ) $ (14,379,000 ) $ (47,869,000 ) Interest expense $ - $ (5,000 ) $ (122,000 ) $ (5,345,000 ) $ (2,693,000 ) $ (2,215,000 ) $ (8,445,000 ) $ (18,825,000 ) Capital expenditures for the nine months ended September 30, 2024 $ 53,000 $ - $ 1,675,000 $ 774,000 $ 2,054,000 $ 112,000 $ 95,000 $ 4,763,000 Segment identifiable assets as of September 30, 2024 $ 3,755,000 $ 12,787,000 $ 37,249,000 $ 81,331,000 $ 50,537,000 $ 1,309,000 $ 44,230,000 $ 231,198,000 Three Months Ended September 30, 2024 TurnOnGreen Fintech Sentinum AGREE Energy ROI Holding Co. Total Revenue $ 1,290,000 $ - $ - $ - $ 26,000 $ 54,000 $ 845,000 $ 2,215,000 Revenue, crypto assets mining - - 5,264,000 - - - - 5,264,000 Revenue, hotel and real estate operations - - 168,000 5,512,000 - - - 5,680,000 Revenue, crane operations - - - - 12,327,000 - - 12,327,000 Revenue, lending and trading activities - 5,575,000 - - - - - 5,575,000 Total revenues $ 1,290,000 $ 5,575,000 $ 5,432,000 $ 5,512,000 $ 12,353,000 $ 54,000 $ 845,000 $ 31,061,000 Depreciation and amortization expense $ 25,000 $ - $ 4,170,000 $ 1,771,000 $ 1,426,000 $ 19,000 $ 493,000 $ 7,904,000 Impairment of property and equipment $ - $ - $ 10,500,000 $ 1,291,000 $ - $ - $ - $ 11,791,000 (Loss) income from operations $ (1,479,000 ) $ 4,484,000 $ (13,887,000 ) $ (1,268,000 ) $ 514,000 $ (8,877,000 ) $ (4,082,000 ) $ (24,595,000 ) Interest expense $ 157,000 $ 3,000 $ (4,000 ) $ (2,362,000 ) $ (682,000 ) $ 328,000 $ (5,206,000 ) $ (7,766,000 ) Capital expenditures for the three months ended September 30, 2024 $ 45,000 $ - $ 690,000 $ 112,000 $ 188,000 $ 53,000 $ 22,000 $ 1,110,000 The following data presents the revenues, expenditures and other operating data of the Company and its operating segments for the three and nine months ended September 30, 2023: Nine Months Ended September 30, 2023 TurnOnGreen Fintech Sentinum AGREE Ault SMC Energy ROI Holding Co. Total Revenue, product $ 2,765,000 $ - $ - $ - $ - $ 21,939,000 $ 987,000 $ 63,000 $ - $ 25,754,000 Revenue, crypto assets mining - - 23,273,000 - - - - - - 23,273,000 Revenue, hotel and real estate operations 1,116,000 12,032,000 13,148,000 Revenue, lending and trading activities - 4,337,000 - - - - - - - 4,337,000 Revenue, crane operations - - - - - - 37,726,000 - - 37,726,000 Total revenues $ 2,765,000 $ 4,337,000 $ 24,389,000 $ 12,032,000 $ - $ 21,939,000 $ 38,713,000 $ 63,000 $ - $ 104,238,000 Depreciation and amortization expense $ 68,000 $ - $ 14,362,000 $ 2,408,000 $ - $ 779,000 $ 3,053,000 $ 152,000 $ 1,556,000 $ 22,378,000 (Loss) income from operations $ (4,067,000 ) $ 1,091,000 $ (4,363,000 ) $ (349,000 ) $ (1,052,000 ) $ (4,598,000 ) $ (30,216,000 ) $ (33,590,000 ) $ (20,011,000 ) $ (97,155,000 ) Capital expenditures for the nine months ended September 30, 2023 $ 131,000 $ - $ 1,426,000 $ 6,035,000 $ - $ 383,000 $ 3,319,000 $ 407,000 $ 2,906,000 $ 14,607,000 Segment identifiable assets as of December 31, 2023 $ 4,995,000 $ 17,027,000 $ 59,903,000 $ 90,991,000 $ 2,347,000 $ - $ 51,254,000 $ 9,937,000 $ 43,943,000 $ 280,397,000 Three Months Ended September 30, 2023 TurnOnGreen Fintech Sentinum AGREE Ault SMC Energy ROI Holding Co. Total Revenue, product $ 1,166,000 $ - $ - $ - $ - $ 15,931,000 $ 439,000 $ 18,000 $ - $ 17,554,000 Revenue, crypto assets mining - - 7,558,000 - - - - - - 7,558,000 Revenue, commercial real estate leases 333,000 5,404,000 5,737,000 Revenue, lending and trading activities - (249,000 ) - - - - - - - (249,000 ) Revenue, crane operations - - - - - - 12,490,000 - - 12,490,000 Total revenues $ 1,166,000 $ (249,000 ) $ 7,891,000 $ 5,404,000 $ - $ 15,931,000 $ 12,929,000 $ 18,000 $ - $ 43,090,000 Depreciation and amortization expense $ 24,000 $ - $ 5,792,000 $ 774,000 $ - $ 338,000 $ 1,073,000 $ 32,000 $ 528,000 $ 8,561,000 (Loss) income from operations $ (1,498,000 ) $ (1,039,000 ) $ (2,661,000 ) $ 1,050,000 $ (214,000 ) $ 181,000 $ 2,505,000 $ (13,315,000 ) $ (5,359,000 ) $ (20,350,000 ) Capital expenditures for the three months ended September 30, 2023 $ 121,000 $ - $ 261,000 $ 518,000 $ - $ 199,000 $ 1,983,000 $ - $ 314,000 $ 3,396,000

LIQUIDITY AND FINANCIAL CONDI_2

LIQUIDITY AND FINANCIAL CONDITION (Details Narrative)	Sep. 30, 2024 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash Equivalents, at Carrying Value	$ 7,200,000
Restricted Cash Equivalents	8,300,000
Working Capital	$ 151,500,000

DECONSOLIDATION OF SUBSIDIARY_3

DECONSOLIDATION OF SUBSIDIARY AND DISCONTINUED OPERATIONS (Details) - GIGA [Member] - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Investment Company, Nonconsolidated Subsidiary [Line Items]
Cash and cash equivalents		$ 3,601,000
Restricted cash		700,000
Accounts receivable		4,350,000
Inventories		6,643,000
Prepaid expenses and other current assets		4,859,000
Intangible assets, net		1,707,000
Goodwill		5,794,000
Property and equipment, net - current		1,690,000
Right-of-use assets		3,023,000
Total assets discontinued operations		32,367,000
Accounts payable and accrued expenses		14,005,000
Operating lease liability		3,098,000
Notes payable		1,174,000
Convertible notes payable		4,388,000
Liabilities discontinued operations		22,664,000
Net assets of discontinued operations		$ 9,703,000

DECONSOLIDATION OF SUBSIDIARY_4

DECONSOLIDATION OF SUBSIDIARY AND DISCONTINUED OPERATIONS (Details 1) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Other income (expense):
Net loss	$ 2,216,000	$ (1,359,000)	$ (779,000)	$ (4,658,000)
GIGA [Member]
Investment Company, Nonconsolidated Subsidiary [Line Items]
Revenue, products	10,678,000	10,277,000	30,862,000	27,724,000
Cost of revenue, products	7,824,000	7,216,000	23,339,000	20,035,000
Gross profit	2,854,000	3,061,000	7,523,000	7,689,000
Research and development	906,000	672,000	2,617,000	2,111,000
Selling and marketing	286,000	396,000	1,166,000	1,415,000
General and administrative	2,923,000	2,496,000	8,033,000	9,783,000
Total operating expenses	4,115,000	3,564,000	11,816,000	13,309,000
Loss from operations	(1,261,000)	(503,000)	(4,293,000)	(5,620,000)
Other income (expense):
Interest and other income	1,554,000	105,000	1,594,000	105,000
Interest expense	(415,000)	(257,000)	(1,662,000)	(870,000)
Change in fair value of warrant liability		(1,061,000)
Total other income (expense), net	1,139,000	(1,213,000)	(68,000)	(765,000)
Loss before income taxes	(122,000)	(1,716,000)	(4,361,000)	(6,385,000)
Income tax benefit			(15,000)	(11,000)
Net loss	(122,000)	(1,716,000)	(4,346,000)	(6,374,000)
Net loss attributable to non-controlling interest	325,000	357,000	1,554,000	1,716,000
Net income (loss) available to common stockholders	$ 203,000	$ (1,359,000)	$ (2,792,000)	$ (4,658,000)

DECONSOLIDATION OF SUBSIDIARY_5

DECONSOLIDATION OF SUBSIDIARY AND DISCONTINUED OPERATIONS (Details 2) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Deconsolidation Of Subsidiary And Discontinued Operations
GIGA net income (loss)	$ 203,000	$ (2,792,000)
Gain on deconsolidation	2,013,000	2,013,000
Net gain (loss) from discontinued operations	$ 2,216,000	$ (779,000)

DECONSOLIDATION OF SUBSIDIARY_6

DECONSOLIDATION OF SUBSIDIARY AND DISCONTINUED OPERATIONS (Details 3) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net loss	$ 2,216,000	$ (1,359,000)	$ (779,000)	$ (4,658,000)
Changes in operating assets and liabilities:
Net cash used in operating activities			(6,366,000)	(4,734,000)
Cash flows from investing activities:
Net cash used in investing activities			(3,799,000)	2,184,000
Cash flows from financing activities:
Net cash provided by financing activities			2,552,000	2,316,000
Effect of exchange rate changes on cash and cash equivalents			(442,000)	(311,000)
Cash and cash equivalents and restricted cash at beginning of period			15,369,000	14,055,000
Cash and cash equivalents and restricted cash at end of period	15,449,000	12,490,000	15,449,000	12,490,000
GIGA [Member]
Cash flows from operating activities:
Net loss	(122,000)	(1,716,000)	(4,346,000)	(6,374,000)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization			618,000	618,000
Amortization of right-of-use assets			684,000	807,000
Amortization of intangibles			157,000	220,000
Stock-based compensation			(858,000)	1,594,000
Changes in operating assets and liabilities:
Accounts receivable			$ (1,638,000)	$ (783,000)
Inventories			1,514,000	1,091,000
Prepaid expenses and other current assets			$ (1,516,000)	$ (706,000)
Lease liabilities			(667,000)	(916,000)
Accounts payable and accrued expenses			(314,000)	(285,000)
Net cash used in operating activities			(6,366,000)	(4,734,000)
Cash flows from investing activities:
Purchase of property and equipment			(249,000)	(177,000)
Cash decrease upon deconsolidation			(3,550,000)
Net cash used in investing activities			(3,799,000)	(177,000)
Cash flows from financing activities:
Proceeds from notes payable			2,552,000	2,316,000
Cash contributions from parent			3,383,000	2,361,000
Net cash provided by financing activities			5,935,000	4,677,000
Effect of exchange rate changes on cash and cash equivalents			(71,000)	153,000
Net increase in cash and cash equivalents and restricted cash			(4,301,000)	(81,000)
Cash and cash equivalents and restricted cash at beginning of period			4,301,000	2,195,000
Cash and cash equivalents and restricted cash at end of period		$ 2,114,000		2,114,000
Supplemental disclosures of cash flow information:
Cash paid during the period for interest			$ 946,000	$ 862,000

DECONSOLIDATION OF SUBSIDIARY_7

DECONSOLIDATION OF SUBSIDIARY AND DISCONTINUED OPERATIONS (Details Narrative) - USD ($)		3 Months Ended	9 Months Ended
	Aug. 14, 2024	Sep. 30, 2024	Sep. 30, 2024
Gain on deconsolidation		$ 2,013,000	$ 2,013,000
Intercompany notes payable		$ 14,000,000	$ 14,000,000
GIGA [Member]
Gain on deconsolidation	$ 2,000,000

CHANGE IN PLAN OF SALE OF AGR_2

CHANGE IN PLAN OF SALE OF AGREE HOTEL PROPERTIES (Details Narrative)	3 Months Ended
	Sep. 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 ($)	3 Months Ended		9 Months Ended
REVENUE DISAGGREGATION (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Total revenue	$ 31,061,000	$ 43,090,000	$ 87,219,000	$ 104,238,000
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	11,891,000	30,843,000	41,643,000	59,421,000
Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	25,486,000	43,339,000	82,308,000	99,901,000
Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,290,000	1,074,000	3,751,000	2,544,000
Revenue From Mined Crypto Assets At Sentinum Owned And Operated Facilities [Member]
Disaggregation of Revenue [Line Items]
Total revenue	4,362,000	6,389,000	19,563,000	21,103,000
Revenue From Sentinum Crypto Mining Equipment Hosted At Third Party Facilities [Member]
Disaggregation of Revenue [Line Items]
Total revenue	902,000	1,169,000	5,638,000	2,170,000
Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,680,000	5,737,000	14,377,000	13,148,000
Crane Rental [Member]
Disaggregation of Revenue [Line Items]
Total revenue	12,327,000	12,490,000	36,945,000	37,726,000
Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue	925,000	549,000	2,034,000	1,271,000
Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	25,486,000	43,339,000	82,308,000	99,901,000
Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,575,000	(249,000)	4,911,000	4,337,000
Total [Member]
Disaggregation of Revenue [Line Items]
Total revenue	31,061,000	43,090,000	87,219,000	104,238,000
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	13,595,000	12,496,000	40,665,000	40,480,000
Karaoke machines and releated consumer goods [Member]
Disaggregation of Revenue [Line Items]
Total revenue		15,931,000		21,939,000
Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue	25,486,000	43,339,000	82,308,000	99,901,000
North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	25,397,000	43,248,000	82,028,000	99,427,000
North America [Member] \| Revenue lending and trading activities [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,575,000	(249,000)	4,911,000	4,337,000
Europe [Member]
Disaggregation of Revenue [Line Items]
Total revenue	27,000	66,000	109,000	186,000
Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue	62,000	25,000	171,000	288,000
Turn On Green [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,290,000	1,166,000	3,751,000	2,765,000
Turn On Green [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	22,000	1,160,000	31,000	11,000
Turn On Green [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,268,000	6,000	3,720,000	2,754,000
Turn On Green [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,290,000	1,166,000	3,751,000	2,765,000
Turn On Green [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,290,000	1,074,000	3,751,000	2,544,000
Turn On Green [Member] \| Revenue From Mined Crypto Assets At Sentinum Owned And Operated Facilities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Turn On Green [Member] \| Revenue From Sentinum Crypto Mining Equipment Hosted At Third Party Facilities [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		92,000		221,000
Turn On Green [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,290,000	1,166,000	3,751,000	2,765,000
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	1,290,000	1,166,000	3,751,000	2,765,000
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	1,290,000	1,166,000	3,751,000	2,765,000
Turn On Green [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,227,000	1,075,000	3,565,000	2,400,000
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	1,000	66,000	15,000	77,000
Turn On Green [Member] \| Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue	62,000	25,000	171,000	288,000
Fintech [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,575,000	(249,000)	4,911,000	4,337,000
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] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Revenue From Mined Crypto Assets At Sentinum Owned And Operated Facilities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Fintech [Member] \| Revenue From Sentinum Crypto Mining Equipment Hosted At Third Party Facilities [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	5,575,000	(249,000)	4,911,000	4,337,000
Fintech [Member] \| Total [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,575,000	(249,000)	4,911,000	4,337,000
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	5,575,000	(249,000)	4,911,000	4,337,000
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	5,432,000	7,891,000	25,926,000	24,389,000
Sentinum [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,432,000	7,891,000	25,926,000	24,389,000
Sentinum [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,432,000	7,891,000	25,926,000	24,389,000
Sentinum [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Sentinum [Member] \| Revenue From Mined Crypto Assets At Sentinum Owned And Operated Facilities [Member]
Disaggregation of Revenue [Line Items]
Total revenue	4,362,000	6,389,000	19,563,000	21,103,000
Sentinum [Member] \| Revenue From Sentinum Crypto Mining Equipment Hosted At Third Party Facilities [Member]
Disaggregation of Revenue [Line Items]
Total revenue	902,000	1,169,000	5,638,000	2,170,000
Sentinum [Member] \| Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue	168,000	333,000	725,000	1,116,000
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	5,432,000	7,891,000	25,926,000	24,389,000
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	5,432,000	7,891,000	25,926,000	24,389,000
Sentinum [Member] \| AGREE [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,512,000		13,652,000
Sentinum [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue
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	5,432,000	7,891,000	25,926,000	24,389,000
Sentinum [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,432,000	7,891,000	25,926,000	24,389,000
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	5,512,000	5,404,000	13,652,000	12,032,000
AGREE [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,512,000	5,404,000	13,652,000	12,032,000
AGREE [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,512,000	5,404,000	13,652,000	12,032,000
AGREE [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Revenue From Mined Crypto Assets At Sentinum Owned And Operated Facilities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Revenue From Sentinum Crypto Mining Equipment Hosted At Third Party Facilities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
AGREE [Member] \| Hotel and real estate operations [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,512,000	5,404,000	13,652,000	12,032,000
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	5,512,000	5,404,000	13,652,000	12,032,000
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		5,404,000		12,032,000
AGREE [Member] \| Transferred over Time [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	5,512,000	5,404,000	13,652,000	12,032,000
AGREE [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,512,000	5,404,000	13,652,000	12,032,000
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	12,353,000	12,929,000	37,039,000	38,713,000
Energy [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	26,000	439,000	94,000	987,000
Energy [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	12,353,000	12,929,000	37,039,000	38,713,000
Energy [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member] \| Revenue From Mined Crypto Assets At Sentinum Owned And Operated Facilities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Energy [Member] \| Revenue From Sentinum Crypto Mining Equipment Hosted At Third Party Facilities [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	12,327,000	12,490,000	36,945,000	37,726,000
Energy [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue	26,000	439,000	94,000	987,000
Energy [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	12,353,000	12,929,000	37,039,000	38,713,000
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	12,353,000	12,929,000	37,039,000	38,713,000
Energy [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	12,327,000	12,490,000	36,945,000	37,726,000
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	12,353,000	12,929,000	37,039,000	38,713,000
Energy [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	12,327,000	12,929,000	36,945,000	38,604,000
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	26,000		94,000	109,000
Energy [Member] \| Middle East [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member]
Disaggregation of Revenue [Line Items]
Total revenue	54,000	18,000	121,000	63,000
ROI [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	54,000	18,000	121,000	63,000
ROI [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	54,000	18,000	121,000	63,000
ROI [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Revenue From Mined Crypto Assets At Sentinum Owned And Operated Facilities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Revenue From Sentinum Crypto Mining Equipment Hosted At Third Party Facilities [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	54,000	18,000	121,000	63,000
ROI [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	54,000	18,000	121,000	63,000
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	54,000	18,000	121,000	63,000
ROI [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Karaoke machines and releated consumer goods [Member]
Disaggregation of Revenue [Line Items]
Total revenue
ROI [Member] \| Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue	54,000	18,000	121,000	63,000
ROI [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	54,000	18,000	121,000	63,000
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	845,000		1,819,000
Holding Company [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	845,000		1,817,000
Holding Company [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	845,000		1,817,000
Holding Company [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member] \| Revenue From Mined Crypto Assets At Sentinum Owned And Operated Facilities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
Holding Company [Member] \| Revenue From Sentinum Crypto Mining Equipment Hosted At Third Party Facilities [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	845,000		1,819,000
Holding Company [Member] \| Revenues from contract with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue	845,000		1,819,000
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	845,000		1,819,000
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	845,000		1,819,000
Holding Company [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	845,000		1,819,000
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		15,931,000		21,939,000
SMC [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue		15,931,000		21,939,000
SMC [Member] \| Revenue from contracts with customer [Member]
Disaggregation of Revenue [Line Items]
Total revenue		15,931,000		21,939,000
SMC [Member] \| Power supply units and systems [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Revenue From Mined Crypto Assets At Sentinum Owned And Operated Facilities [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Revenue From Sentinum Crypto Mining Equipment Hosted At Third Party Facilities [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		15,931,000		21,939,000
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		15,931,000		21,939,000
SMC [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue
SMC [Member] \| Karaoke machines and releated consumer goods [Member]
Disaggregation of Revenue [Line Items]
Total revenue		15,931,000		21,939,000
SMC [Member] \| Revenue from Contract with Customer Benchmark [Member]
Disaggregation of Revenue [Line Items]
Total revenue		15,931,000		21,939,000
SMC [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue		15,931,000		21,939,000
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

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 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		$ 155,000	$ 910,000	$ 229,000	$ 2,577,000	$ 2,316,000
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	883,000		2,906,000
Total liabilities measured at fair value	8,000		970,000
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	8,000		970,000
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	883,000		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 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 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	8,000		970,000
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	8,000		970,000
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	131,000		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	131,000		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	687,000		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	687,000		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
Crypto 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	65,000
Crypto 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	65,000
Crypto 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
Crypto 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
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			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			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

FAIR VALUE OF FINANCIAL INSTR_4

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 1) - Fair Value, Inputs, Level 3 [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Warrant Liabilities [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Balance at beginning of period	$ 578,000	$ 2,446,000	$ 60,000	$ 651,000
Fair Value Adjustments	(570,000)	(2,446,000)	(52,000)	(4,981,000)
Grants				4,330,000
Balance at end of period	8,000		8,000
Warrant and embedded conversion feature liabilities [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Balance at beginning of period	155,000	2,577,000	910,000	2,316,000
Fair Value Adjustments	(155,000)	(2,348,000)	(910,000)	(3,439,000)
Grants				1,352,000
Balance at end of period		$ 229,000		$ 229,000

Equity Investments for Which _2

Equity Investments for Which Measurement Alternative Has Been Selected (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Equity Investments For Which Measurement Alternative Has Been Selected
Equity investments in other securities	$ 5,300,000		$ 21,800,000
Equity method investment, other than temporary impairment	6,300,000	$ 11,600,000
Prior year adjustments	$ 6,300,000	$ 9,600,000

MARKETABLE EQUITY SECURITIES (D

MARKETABLE EQUITY SECURITIES (Details) - Common Stock [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Schedule of Investments [Line Items]
Cost	$ 5,476,000	$ 5,119,000
Gross unrealized gains	672,000	12,000
Gross unrealized losses	(5,461,000)	(5,104,000)
Fair value	$ 687,000	$ 27,000

CRYPTO ASSETS (Details)

CRYPTO ASSETS (Details) - USD ($)	3 Months Ended		9 Months Ended
CRYPTO ASSETS (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Mined Crypto Assets At Sentinum Owned And Operated Facilities [Member]
Property, Plant and Equipment [Line Items]
Revenues	$ 4,362,000	$ 6,389,000	$ 19,563,000	$ 21,103,000
Crypto Assets [Member]
Property, Plant and Equipment [Line Items]
Revenues	902,000	1,169,000	25,201,000	23,273,000
Sentinum mining equipment hosted at third party facilities [Member]
Property, Plant and Equipment [Line Items]
Revenues	$ 5,264,000	$ 7,558,000	$ 5,638,000	$ 2,170,000

CRYPTO ASSETS (Details 1)

CRYPTO ASSETS (Details 1) - Crypto Assets [Member] - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Line Items]
Beginning balance	$ 546,000	$ 554,000
Additions of mined crypto assets	19,563,000	21,103,000
Sale of crypto assets	(20,038,000)	(21,330,000)
Payments to vendors with crypto assets	(31,000)	(20,000)
Payment of notes payable with crypto assets	(506,000)
Payment of interest payable with crypto assets	(142,000)
Realized gain on sale of crypto assets	649,000	404,000
Unrealized gain on crypto assets	24,000
Impairment of mined crypto assets		(376,000)
Ending balance	$ 65,000	$ 335,000

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 178,274,000	$ 222,875,000
Accumulated depreciation and amortization	(17,400,000)	(27,209,000)
Property, Plant and Equipment, Net	160,874,000	195,666,000
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	92,850,000	100,184,000
Crypto Assets Mining Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	12,162,000	50,640,000
Crane Rental Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	34,500,000	34,469,000
Computer Software, Intangible Asset [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	11,276,000	10,533,000
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	$ 11,503,000	$ 11,066,000

PROPERTY AND EQUIPMENT, NET (_2

PROPERTY AND EQUIPMENT, NET (Details 1) - USD ($)	3 Months Ended		9 Months Ended
PROPERTY AND EQUIPMENT, NET (Details 1) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 7,533,000	$ 9,894,000	$ 19,174,000	$ 21,823,000

PROPERTY AND EQUIPMENT, NET (_3

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	Sep. 30, 2024	Sep. 30, 2024
Impairment charge		$ 10,500,000
Bitcoin price	$ 76,000
Real Estate [Member]
Impairment charge	$ 1,200,000	$ 9,200,000

INTANGIBLE ASSETS, NET (Details

INTANGIBLE ASSETS, NET (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Indefinite-Lived Intangible Assets [Line Items]
Accumulated amortization	$ (719,000)	$ (222,000)
Total definite-lived intangible assets	$ 3,682,000	4,047,000
Developed Technology [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	7 years
Intangible assets, gross	$ 2,081,000	1,949,000
Customer Lists [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	10 years
Intangible assets, gross	$ 1,290,000	1,290,000
Trade Names [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	12 years
Intangible assets, gross	$ 1,030,000	1,030,000
Domain name and other intangible assets [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 4,401,000	$ 4,269,000

INTANGIBLE ASSETS, NET (Detai_2

INTANGIBLE ASSETS, NET (Details 1) - USD ($)	3 Months Ended		9 Months Ended
INTANGIBLE ASSETS, NET (Details 1) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 371,000	$ 226,000	$ 479,000	$ 541,000

INTANGIBLE ASSETS, NET (Detai_3

INTANGIBLE ASSETS, NET (Details 2)	Sep. 30, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024 (remainder)	$ 124,000
2025	494,000
2026	494,000
2027	494,000
2028	494,000
2029	370,000
Thereafter	1,212,000
Finite-Lived Intangible Assets, Net	$ 3,682,000

INTANGIBLE ASSETS, NET (Detai_4

INTANGIBLE ASSETS, NET (Details Narrative)	9 Months Ended
INTANGIBLE ASSETS, NET (Details Narrative)	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Estimated useful lives description	intangible assets subject to amortization have an average remaining useful life of 6.9 years.

INVESTMENTS - RELATED PARTIES (

INVESTMENTS - RELATED PARTIES (Details) - USD ($)	9 Months Ended		12 Months Ended
INVESTMENTS - RELATED PARTIES (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Interest Rate	8%
Due date	December 31, 2024
Investment in promissory note of Ault & Company and GIGA	$ 2,500,000		$ 2,500,000
Accrued interest receivable GIGA	768,000
Accrued interest receivable Ault & Company	568,000		568,000
Other	211,000		900,000
Allowance for credit losses	(5,668,000)
Total investment in promissory notes and other, related parties	$ 14,786,000		3,968,000
Ten Percentage Senior Secured Convertible Promissory Note [Member] \| GIGA [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Interest Rate	10%
Due date	December 31, 2024
Investment in promissory note of Ault & Company and GIGA	$ 4,383,000
Twelve Percentage Senior Secured Subordinated Convertible Promissory Note [Member] \| GIGA [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Interest Rate	10%
Due date	December 31, 2024
Investment in promissory note of Ault & Company and GIGA	$ 6,750,000
Twelve Percentage Senior Secured Subordinated Convertible Promissory Note 2 [Member] \| GIGA [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Interest Rate	12%
Due date	June 30, 2025
Investment in promissory note of Ault & Company and GIGA	$ 5,194,000
Debtor In Possession Loan Agreement [Member] \| GIGA [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Interest Rate	6%
Due date	October 28, 2024
Investment in promissory note of Ault & Company and GIGA	$ 80,000

INVESTMENTS - RELATED PARTIES_2

INVESTMENTS - RELATED PARTIES (Details 1) - USD ($)	3 Months Ended		9 Months Ended
INVESTMENTS - RELATED PARTIES (Details 1) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Abstract]
Interest income, related party	$ 557,000	$ 50,000	$ 1,144,000	$ 150,000

INVESTMENTS - RELATED PARTIES_3

INVESTMENTS - RELATED PARTIES (Details 2) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Cost	$ 26,797,000
Gross unrealized losses	(24,566,000)
Fair value	2,231,000
Common Stock [Member]
Cost	24,697,000	$ 24,688,000
Gross unrealized losses	(24,566,000)	(24,009,000)
Fair value	131,000	$ 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 ($)	3 Months Ended		9 Months Ended
INVESTMENTS - RELATED PARTIES (Details 3) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Abstract]
Beginning Balance	$ 304,000	$ 5,836,000	$ 679,000	$ 6,449,000
Investment in common stock of Alzamend			9,000	15,000
Unrealized loss in common stock of Alzamend	(173,000)	(3,124,000)	(557,000)	(3,752,000)
Ending Balance	$ 131,000	$ 2,712,000	$ 131,000	$ 2,712,000

INVESTMENTS - RELATED PARTIES_5

INVESTMENTS - RELATED PARTIES (Details 4) - USD ($)	Sep. 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) - USD ($)	3 Months Ended	9 Months Ended
INVESTMENTS – RELATED PARTIES (Details Narrative) - USD ($)	Mar. 31, 2024	Sep. 30, 2024
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 ($)	3 Months Ended		9 Months Ended
EQUITY METHOD INVESTMENT (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Restructuring Cost and Reserve [Line Items]
Loss from investment in unconsolidated entity			$ (1,958,000)
SMC Acquisition [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance			1,957,000
Loss from investment in unconsolidated entity			(1,957,000)
Ending balance

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounts payable	$ 20,419,000	$ 26,777,000
Accrued payroll and payroll taxes	8,773,000	8,237,000
Warrant liabilities	8,000	60,000
Interest payable	8,669,000	4,197,000
Accrued legal	2,439,000	2,340,000
Other accrued expenses	18,166,000	13,811,000
Total	$ 58,474,000	$ 55,422,000

DIVIDEND PAYABLE IN TURNONGRE_2

DIVIDEND PAYABLE IN TURNONGREEN COMMON STOCK (Details Narrative)	9 Months Ended
	Sep. 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	9 Months Ended
	Feb. 14, 2024	Sep. 30, 2024
Investment owned, fair value		$ 2,231,000
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.
Accredited Investors [Member]
Shares held in employee trust, shares		12,000,000
Investment owned, fair value		$ 19,200,000

REDEEMABLE NONCONTROLLING INT_3

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Redeemable Noncontrolling Interests In Equity Of Subsidiary Liability
Redeemable noncontrolling interests at beginning	$ 795,000	$ 1,951,000	$ 2,224,000	$ 117,993,000
Redemption of Ault Disruptive common stock			(1,463,000)	(120,064,000)
Remeasurement of carrying value to redemption value	9,000	228,000	43,000	4,250,000
Redeemable noncontrolling interests at ending	$ 804,000	$ 2,179,000	$ 804,000	$ 2,179,000

REDEEMABLE NONCONTROLLING INT_4

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY (Details Narrative) - USD ($)		9 Months Ended
	Oct. 11, 2024	Sep. 30, 2024
Redeemable Noncontrolling Interests In Equity Of Subsidiary Liability
Stock redeemed during the period, value	$ 800,000	$ 1,500,000

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	9 Months Ended
NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total notes payable	$ 104,796,000
Total notes payable	(306,000)	$ (453,000)
Total notes payable	104,490,000	97,112,000
Total notes payable	(87,730,000)	(11,692,000)
Total notes payable	$ 16,760,000	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	$ 68,750,000	67,632,000
Circle 8 Revolving Credit Facility [Member]
Short-Term Debt [Line Items]
Collateral	Circle 8 cranes with a book value of $29.6 million
Interest rate	10%
Due date	Dec. 16, 2025
Total notes payable	$ 13,651,000	15,907,000
Promissory Note 16 Percent [Member]
Short-Term Debt [Line Items]
Interest rate	16%
Due date	Jul. 15, 2024
Total notes payable	$ 5,572,000	2,572,000
Circle 8 equipment financing notes [Member]
Short-Term Debt [Line Items]
Collateral	Circle 8 equipment with a book value of $4.3 million
Interest rate	10.50%
Total notes payable		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		3,829,000
Term Note 15 Percent [Member]
Short-Term Debt [Line Items]
Interest rate	15%
Due date	Oct. 31, 2024
Total notes payable	$ 5,629,000	5,399,000
Promissory Note 15 Percent [Member]
Short-Term Debt [Line Items]
Total notes payable
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	15%
Due date	Apr. 30, 2024
Total notes payable	$ 2,094,000
Other [Member]
Short-Term Debt [Line Items]
Total notes payable	$ 5,501,000	$ 3,808,000

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1)	Sep. 30, 2024 USD ($)
Debt Disclosure [Abstract]
2024 (remainder)	$ 19,261,000
2025	84,124,000
2026	879,000
2027	266,000
2028	266,000
Total	$ 104,796,000

NOTES PAYABLE (Details 2)

NOTES PAYABLE (Details 2) - USD ($)	3 Months Ended		9 Months Ended
NOTES PAYABLE (Details 2) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Debt Disclosure [Abstract]
Contractual interest expense	$ 5,350,000	$ 4,986,000	$ 10,725,000	$ 9,645,000
Forbearance fees	1,050,000	518,000	3,300,000	7,319,000
Amortization of debt discount	1,366,000	634,000	4,800,000	18,216,000
Total interest expense	$ 7,766,000	$ 6,138,000	$ 18,825,000	$ 35,180,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)				3 Months Ended	9 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Jul. 02, 2024	Jun. 04, 2024	Feb. 09, 2024	Apr. 29, 2024	Sep. 30, 2024	Sep. 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					49,237,000	$ 81,026,000
O I D Only Term Note [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Convertible notes payable	$ 2,600,000
Principal amount	1,800,000
Net proceeds from notes payable	$ 1,500,000
Maturity date	Oct. 16, 2024
Extension fee	$ 200,000
R O I 15 Percentage Term Note [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Convertible notes payable			$ 1,770,000
Principal amount			2,100,000
Net proceeds from notes payable			$ 1,750,000
Maturity date			Apr. 30, 2024
Interest rate			15%
Interest rate, increase			18%
Term Note 15 Percentage [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Convertible notes payable				$ 5,700,000
Net proceeds from notes payable				$ 5,100,000
Maturity date				Oct. 31, 2024
Interest rate				15%
Credit Agreement 20 Million [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
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 ($)	9 Months Ended
NOTES PAYABLE, RELATED PARTY (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Notes payable, related party	$ 171,000	$ 2,272,000
Notes From Officers Hyperscale Data [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		90,000
Ault and company advances [Member]
Defined Benefit Plan Disclosure [Line Items]
Notes payable, related party		1,909,000
Other Related Party Advances [Member]
Defined Benefit Plan Disclosure [Line Items]
Notes payable, related party	$ 125,000	$ 124,000

NOTES PAYABLE, RELATED PARTY _2

NOTES PAYABLE, RELATED PARTY (Details 1) - USD ($)	3 Months Ended		9 Months Ended
NOTES PAYABLE, RELATED PARTY (Details 1) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Notes Payable Related Party
Interest expense, related party	$ 1,000		$ 20,000

CONVERTIBLE NOTES (Details)

CONVERTIBLE NOTES (Details) - USD ($)		9 Months Ended
CONVERTIBLE NOTES (Details) - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Total convertible notes payable			$ 910,000
Fair value of embedded options and derivatives		19,279,000	19,007,000
Less: unamortized debt discounts		(101,000)	(2,179,000)
Total convertible notes payable, net of financing cost, long term		19,178,000	16,828,000
Less: current portion		(9,725,000)	(7,375,000)
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		$ 393,000	1,673,000
O I D Convertible Promissory Note 10 Percentage [Member]
Debt Instrument [Line Items]
Due date		Oct. 19, 2024
Total convertible notes payable		$ 4,730,000
Conversion price per share		$ 0.17
Interest rate on convertible note		18%
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%
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	[1]	$ 0.11

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

CONVERTIBLE NOTES (Details 1)

CONVERTIBLE NOTES (Details 1)	Sep. 30, 2024 USD ($)
Debt Instrument [Line Items]
2024	$ 19,261,000
2025	84,124,000
Convertible notes payable	104,796,000
Convertible Debt [Member]
Debt Instrument [Line Items]
2024	9,368,000
2025	9,911,000
Convertible notes payable	$ 19,279,000

CONVERTIBLE NOTES (Details 2)

CONVERTIBLE NOTES (Details 2)	5 Months Ended	9 Months Ended	12 Months Ended
CONVERTIBLE NOTES (Details 2)	Sep. 30, 2023	Sep. 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%	4%

CONVERTIBLE NOTES (Details 3)

CONVERTIBLE NOTES (Details 3)	9 Months Ended
CONVERTIBLE NOTES (Details 3)	Sep. 30, 2024 USD ($)
Convertible Notes
Beginning balance	$ 910,000
Change in fair value	(910,000)
Ending balance

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended		9 Months Ended
CONVERTIBLE NOTES (Details Narrative) - USD ($)	Mar. 11, 2024	Jul. 18, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Debt Instrument [Line Items]
Gain on extinguishment of debt			$ (240,000)	$ (1,546,000)	$ 502,000	$ (1,700,000)
Senior Secured Convertible Notes [Member]
Debt Instrument [Line Items]
Converted amount					2,300,000
Fair value			900,000		900,000
Gain on extinguishment of debt					1,400,000
Investor [Member]
Debt Instrument [Line Items]
Note purchase price		$ 4,900,000
Debt instrument, interest rate during period		15%
Common stock convertible conversion price		$ 0.17
O I D Convertible Promissory Note 10 Percentage [Member] \| Investor [Member]
Debt Instrument [Line Items]
Sale of stock amount		$ 5,400,000
Converted amount					$ 700,000
Converted shares					3,000,000
Fair value			$ 900		$ 900
Gain on extinguishment of debt					$ 200,000
Convertible promissory notes [Member] \| Investor [Member]
Debt Instrument [Line Items]
Sale of stock amount	$ 2,000,000
Debt instrument, interest rate during period	6%
Common stock convertible conversion price	$ 0.35
Gain on extinguishment of debt	$ 700,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Sep. 30, 2024	Jul. 08, 2024	May 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Damaged property costs		$ 4,200,000	$ 3,750,000
Accrued contingent loss	$ 2,400,000			$ 2,300,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended	9 Months Ended
STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Oct. 31, 2024	Sep. 17, 2024	Jun. 20, 2024	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2023
Segregated Account [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Amount diposited	$ 400,000				$ 6,500,000
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				300	2,800
Number of shares agreed to purchase				100,000	800,000
Number of shares agreed to purchase, value				$ 300,000	$ 2,800,000
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
Guarantee Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Description of agreed to deposit		(i) $0.4 million monthly commencing on September 30, 2024 and ending on February 28, 2025; and (ii) $0.5 million monthly commencing on March 31, 2025 and ending on the earlier of the term loan maturity date, prepayment of the term loan in full or the date on which the balance of the Segregated Account exceeds 110% of the outstanding balance of the term loan.
ELOC Purchase Agreement [Member] \| Orion equity partners LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares agreed to purchase, value			$ 37,500,000
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 ($)	3 Months Ended		9 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Effective income tax rate reconciliation, percent	0.10%	2%	0.21%	0.40%
Income tax provision	$ 67,000	$ 100,000	$ 47,000	$ 500,000
Effective income tax rate reconciliation, at federal statutory income tax rate, percent			21%

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - shares	9 Months Ended
NET LOSS PER SHARE (Details) - shares	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	279,644,000	3,000
Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	264,322,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	15,006,000	2,000
Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	315,000
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 ($)	3 Months Ended		9 Months Ended
SEGMENT AND CUSTOMERS INFORMATION (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Impairment of property and equipment	$ 11,791,000	$ 3,895,000	$ 19,746,000	$ 3,895,000
(Loss) income from operations	(24,595,000)	(20,350,000)	(47,869,000)	(97,155,000)
Interest expense	7,766,000	6,137,000	18,825,000	35,180,000
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, product	2,215,000	17,554,000	5,785,000	25,754,000
Revenue, crypto assets mining	5,264,000	7,558,000	25,201,000	23,273,000
Revenue, hotel and real estate operations	5,680,000		14,377,000
Revenue, crane operations	12,327,000	12,490,000	36,945,000	37,726,000
Revenue, lending and trading activities	5,575,000	(249,000)	4,911,000	4,337,000
Total revenues	31,061,000	43,090,000	87,219,000	104,238,000
Depreciation and amortization expense	7,904,000	8,561,000	19,653,000	22,378,000
Impairment of property and equipment	11,791,000		19,746,000
(Loss) income from operations	(24,595,000)	(20,350,000)	(47,869,000)	(97,155,000)
Interest expense	(7,766,000)		(18,825,000)
Capital expenditures for the three months ended September 30, 2023	1,110,000	3,396,000	4,763,000	14,607,000
Segment identifiable assets as of December 31, 2023			231,198,000	280,397,000
Revenue, commercial real estate leases		5,737,000		13,148,000
Operating Segments [Member] \| Turn On Green [Member]
Segment Reporting Information [Line Items]
Revenue, product	1,290,000	1,166,000	3,751,000	2,765,000
Revenue, crypto assets mining
Revenue, hotel and real estate operations
Revenue, crane operations
Revenue, lending and trading activities
Total revenues	1,290,000	1,166,000	3,751,000	2,765,000
Depreciation and amortization expense	25,000	24,000	73,000	68,000
Impairment of property and equipment
(Loss) income from operations	(1,479,000)	(1,498,000)	(2,781,000)	(4,067,000)
Interest expense	157,000
Capital expenditures for the three months ended September 30, 2023	45,000	121,000	53,000	131,000
Segment identifiable assets as of December 31, 2023			3,755,000	4,995,000
Operating Segments [Member] \| Fintech [Member]
Segment Reporting Information [Line Items]
Revenue, product
Revenue, crypto assets mining
Revenue, hotel and real estate operations
Revenue, crane operations
Revenue, lending and trading activities	5,575,000	(249,000)	4,911,000	4,337,000
Total revenues	5,575,000	(249,000)	4,911,000	4,337,000
Depreciation and amortization expense
Impairment of property and equipment
(Loss) income from operations	4,484,000	(1,039,000)	3,634,000	1,091,000
Interest expense	3,000		(5,000)
Capital expenditures for the three months ended September 30, 2023
Segment identifiable assets as of December 31, 2023			12,787,000	17,027,000
Operating Segments [Member] \| Sentinum [Member]
Segment Reporting Information [Line Items]
Revenue, product
Revenue, crypto assets mining	5,264,000	7,558,000	25,201,000	23,273,000
Revenue, hotel and real estate operations	168,000		725,000
Revenue, crane operations
Revenue, lending and trading activities
Total revenues	5,432,000	7,891,000	25,926,000	24,389,000
Depreciation and amortization expense	4,170,000	5,792,000	12,322,000	14,362,000
Impairment of property and equipment	10,500,000		10,500,000
(Loss) income from operations	(13,887,000)	(2,661,000)	(11,066,000)	(4,363,000)
Interest expense	(4,000)		(122,000)
Capital expenditures for the three months ended September 30, 2023	690,000	261,000	1,675,000	1,426,000
Segment identifiable assets as of December 31, 2023			37,249,000	59,903,000
Revenue, commercial real estate leases		333,000		1,116,000
Operating Segments [Member] \| AGREE [Member]
Segment Reporting Information [Line Items]
Revenue, product
Revenue, crypto assets mining
Revenue, hotel and real estate operations	5,512,000		13,652,000
Revenue, crane operations
Revenue, lending and trading activities
Total revenues	5,512,000	5,404,000	13,652,000	12,032,000
Depreciation and amortization expense	1,771,000	774,000	2,162,000	2,408,000
Impairment of property and equipment	1,291,000		9,246,000
(Loss) income from operations	(1,268,000)	1,050,000	(8,850,000)	(349,000)
Interest expense	(2,362,000)		(5,345,000)
Capital expenditures for the three months ended September 30, 2023	112,000	518,000	774,000	6,035,000
Segment identifiable assets as of December 31, 2023			81,331,000	90,991,000
Revenue, commercial real estate leases		5,404,000		12,032,000
Operating Segments [Member] \| Energy [Member]
Segment Reporting Information [Line Items]
Revenue, product	26,000	439,000	94,000	987,000
Revenue, crypto assets mining
Revenue, hotel and real estate operations
Revenue, crane operations	12,327,000	12,490,000	36,945,000	37,726,000
Revenue, lending and trading activities
Total revenues	12,353,000	12,929,000	37,039,000	38,713,000
Depreciation and amortization expense	1,426,000	1,073,000	3,513,000	3,053,000
Impairment of property and equipment
(Loss) income from operations	514,000	2,505,000	1,464,000	(30,216,000)
Interest expense	(682,000)		(2,693,000)
Capital expenditures for the three months ended September 30, 2023	188,000	1,983,000	2,054,000	3,319,000
Segment identifiable assets as of December 31, 2023			50,537,000	51,254,000
Operating Segments [Member] \| ROI [Member]
Segment Reporting Information [Line Items]
Revenue, product	54,000	18,000	121,000	63,000
Revenue, crypto assets mining
Revenue, hotel and real estate operations
Revenue, crane operations
Revenue, lending and trading activities
Total revenues	54,000	18,000	121,000	63,000
Depreciation and amortization expense	19,000	32,000	57,000	152,000
Impairment of property and equipment
(Loss) income from operations	(8,877,000)	(13,315,000)	(15,891,000)	(33,590,000)
Interest expense	328,000		(2,215,000)
Capital expenditures for the three months ended September 30, 2023	53,000		112,000	407,000
Segment identifiable assets as of December 31, 2023			1,309,000	9,937,000
Operating Segments [Member] \| Holding Company [Member]
Segment Reporting Information [Line Items]
Revenue, product	845,000		1,819,000
Revenue, crypto assets mining
Revenue, hotel and real estate operations
Revenue, crane operations
Revenue, lending and trading activities
Total revenues	845,000		1,819,000
Depreciation and amortization expense	493,000	528,000	1,526,000	1,556,000
Impairment of property and equipment
(Loss) income from operations	(4,082,000)	(5,359,000)	(14,379,000)	(20,011,000)
Interest expense	(5,206,000)		(8,445,000)
Capital expenditures for the three months ended September 30, 2023	$ 22,000	314,000	95,000	2,906,000
Segment identifiable assets as of December 31, 2023			$ 44,230,000	43,943,000
Operating Segments [Member] \| Ault Disruptive [Member]
Segment Reporting Information [Line Items]
Revenue, product
Revenue, crypto assets mining
Revenue, crane operations
Revenue, lending and trading activities
Total revenues
Depreciation and amortization expense
(Loss) income from operations		(214,000)		(1,052,000)
Capital expenditures for the three months ended September 30, 2023
Segment identifiable assets as of December 31, 2023				2,347,000
Operating Segments [Member] \| SMC [Member]
Segment Reporting Information [Line Items]
Revenue, product		15,931,000		21,939,000
Revenue, crypto assets mining
Revenue, crane operations
Revenue, lending and trading activities
Total revenues		15,931,000		21,939,000
Depreciation and amortization expense		338,000		779,000
(Loss) income from operations		181,000		(4,598,000)
Capital expenditures for the three months ended September 30, 2023		$ 199,000		383,000
Segment identifiable assets as of December 31, 2023

CONCENTRATIONS OF CREDIT AND _2

CONCENTRATIONS OF CREDIT AND REVENUE RISK (Details Narrative) - Customer Concentration Risk [Member]	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Revenue Benchmark [Member] \| Customer A [Member]
Product Information [Line Items]
Concentration risk, percentage	14%	22%
Revenue Benchmark [Member] \| Customer B [Member]
Product Information [Line Items]
Concentration risk, percentage			11%
Accounts Receivable [Member] \| Customer C [Member]
Product Information [Line Items]
Concentration risk, percentage				17%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($) shares in Millions		1 Months Ended		2 Months Ended	3 Months Ended	9 Months Ended
	Oct. 02, 2024	Nov. 29, 2024	Nov. 15, 2024	Nov. 30, 2024	Sep. 30, 2024	Sep. 30, 2024
Subsequent Event [Line Items]
Impairment charge						$ 10,500,000
Class B Common Stock [Member]
Subsequent Event [Line Items]
Stock or Units Available for Distributions			5
Distribution description		The record date for the Distribution is November 29, 2024. Stockholders who own the Company’s Class A Common Stock at the close of trading on that date will be eligible to receive the shares of Class B Common Stock. Further, the Company has set a payment date of December 16, 2024, subject to adjustment. On the record date, the Company anticipates there will be approximately 1.1 million shares of Class A Common Stock and approximately 5.9 million Class A Common Stock equivalents, based on the current conversion price of the Company’s Series C Convertible Preferred Stock, issued and outstanding (collectively, the “Eligible Capital Stock”), for an aggregate of approximately 7.0 million shares of Eligible Capital Stock. Consequently, the number of shares of Class B Common Stock issuable is approximately 0.71 for each share of Eligible Capital Stock. The foregoing figures reflect the implementation of the one-for-thirty-five reserve stock split that will be effectuated on November 25, 2024.
St. Petersburg [Member]
Subsequent Event [Line Items]
Sale of property	$ 13,200,000
Obligation payment	$ 11,000,000
Impairment charge					$ 1,300,000	$ 1,300,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Additional Closings of Series C Preferred Stock, Related Party description				Company sold to Ault & Company an aggregate of 2,230 shares of Series C Preferred Stock and Warrants to purchase 0.7 million shares of Class A common stock, for a total purchase price of $2.2 million.